How vacation is calculated. We consider the average earnings for vacation

19.10.2019

Many Russians are already starting to think about where and how they will spend the spring holidays and are planning their summer holidays with might and main. At the same time, the issue of vacation pay is of particular relevance. This material is devoted to the procedure for calculating vacation pay.

The amount and method of calculating vacation pay depends on how much you have worked at this place of work, what additional bonuses and payments you received, whether you took sick leave during the billing period, etc. For the billing period, they take 12 months preceding the upcoming month of going on official leave.

Vacation pay calculation

1. In the case of a fully completed billing period

In practice, it is not common, but it is still considered the basic formula for calculating the average daily earnings (SDZ)

SDZ \u003d ZP / (12 months * 29.4)

RFP- salary received for the full billing period (12 months)

12 months- the number of months in the billing period

29,4 is the average number of days in one month.

Important! On April 2, 2014, amendments were made to the Labor Code, which are still relevant today: the average monthly number of calendar days is 29.3.

For example, an employee's salary is 45,000 rubles per month.

SDZ \u003d 45 000 * 12 / (12 * 29.3) \u003d 1 537.1

If the vacation is 14 days, then vacation pay will be equal to 21,520 rubles.

It is important to note that in this example, we did not take into account that the employee could take sick leave, go on business trips, which is not taken into account when calculating vacation pay, or receive bonuses and remunerations that are included in the remuneration system and, accordingly, are included in the total amount. wages for the billing period.

2. Consider an example of calculating vacation pay, when an employee was on sick leave for some time during the billing period

The employee must go on vacation in February 2018 for 14 days. In January of this year, he was ill from the 15th to the 23rd (9 days). The salary accrued to him for the billing period \u003d 495,000 rubles for 11 full months and 45,000 * 7 / 22 \u003d 14,318.18 for the month when the employee was sick. That is, for the entire billing period, the employee's salary amounted to 509,318.18.

Determine how much vacation pay should be accrued to an employee.

Calculation for an incomplete month of days

OD=30-9=21 days

KNM=29.3/30*21=20.51 days

Vacation calculation

SDZ \u003d 509 318.18 / (11 * 29.3 + 20.51) \u003d 1,485.7 rubles

The amount of vacation pay \u003d 14 * 1485.7 \u003d 20,800 rubles

As can be seen from the example, the vacation pay of an employee who took sick leave is slightly less than the vacation pay of an employee who worked the entire period without a temporary disability certificate. Similarly, if an employee received additional bonuses, payments (except social benefits), which are included in the wage system, his vacation pay will be more.

In accordance with the Labor Code of the Russian Federation, the billing period does not include time (even when receiving earnings), if there is during this period:

holiday funds;
organized strikes;
travel allowances;
disability benefits;
benefits in connection with childbirth or pregnancy;
downtime.

Payments included in the calculation of vacation pay

the total amount of remuneration and payments issued for the worked billing period;
when determining the average income, they are not included in the calculation;
compensation and payments social character: travel expenses, material assistance, money received from educational institutions;
bonuses that are not officially included in the system of remuneration for work;
interest received from deposits or dividends from shares, loans.

3. If the billing period is not fully worked out

The calculation of the average daily earnings (SDZ) is made according to the following formula:

SDZ \u003d ZP / (KPM * 29.3 + ∑KNM)

KPM- the total number of months worked by the employee

∑KNM- the total number of calendar days in months not fully worked

KNM \u003d 29.3 / KD * OD

KD- the total number of calendar days in a month (for example, in January 31, and in February 28)

OD- the total number of calendar days that have been worked.

Everything else is calculated using the same formulas as in the previous examples.

How to calculate holiday pay - a question that often arises among the working population. Someone wants to calculate money for vacation in advance, someone wants to check the accounting of their employer, some suspect an error in the accruals.How to calculate holiday pay (formula ), described in this article.

What is vacation pay

In accordance with the current labor legislation, each employee has the right to annually enjoy a fairly long period of rest, during which he retains his workplace and position. Vacation time is paid by the employer, and the salary is given to the worker in advance.

Vacation pay is, in fact, the salary of an employee for the time that he could work, but will rest. Thus, vacation pay is a cash payment to an employee before vacation, which is the average salary of an employee for rest days.

How to calculate vacation pay in 2017-2018

In order to calculate the amount of vacation pay payable, you must first calculate the average daily income of a citizen, taking as a basis the amount of money received by the employee in the year before the vacation. Accurate holiday pay formula determined by the Regulations on the peculiarities of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation No. 922 dated December 24, 2007 (hereinafter referred to as the Regulation).

The average daily wage of a worker is calculated by the formula:

D - the employee's income for the past year before the vacation;

12 - the number of months in a year;

29.3 - the average number of days in a month during the year established by the Regulations (clause 10).

For example, the total income of an employee for the year is 240,000 rubles. Applying the formula

240 000 / 12 / 29,3

and we get an average daily wage equal to 682.60 rubles. This perfect option, when the employee worked all working days in the settlement stage (year).

How to calculate holiday pay, if some months of the billing year are partially worked out by the workers? In this case, the average daily income is obtained by dividing earnings for the past time (D) by the sum of the average number of calendar days (29.3) multiplied by the number of full months and the number of days in partial months.

For example, an employee worked 11 months out of the billing year without a break, and in one of the months he was on sick leave for 2 weeks (that is, he worked 15 calendar days of the month). Accordingly, his income for the year will be less by 10,000 rubles (monthly 20,000 rubles in one of the months were not received in full). The average daily earnings in this situation will be equal to:

230,000 / (29.3 × 11 + 15) = 681.89 rubles.

Next, to produce the final vacation pay calculation, it is necessary to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full leave for 28 days. So, we multiply 682.6 by 28 and get vacation pay equal to 19,112.8 rubles. Or we multiply 681.89 by 28 and get 19,092.92 rubles - vacation pay for one part-time working month per year from the second example.

Payments taken into account when calculating average earnings

According to the Regulations, all payments made to the employee by the enterprise are used to calculate the average earnings. These include:

salary (salary, hourly payment, percentage of revenue, commissions, etc.);
salary received by the employee in kind;
material maintenance for the hours worked by civil servants and municipal employees;
honoraria for media and cultural workers;
payment to teachers of vocational schools for overtime hours or reduced workload for the current academic year, regardless of the time of accrual;
allowances and surcharges (for secrecy, for knowledge of foreign languages, for length of service, for class leadership in educational institution etc);
compensation for unfavorable working conditions;
other bonuses and payments.

At the same time, the calculation does not take into account various social compensations (material assistance, payment for lunches, compensation for travel, training, etc.).

In addition, when determining the average daily earnings, the amounts accrued for the periods are not included in the calculation:

maintaining an average salary for an employee in accordance with labor legislation, except for breaks for feeding babies;
sickness or maternity leave;
downtime due to the fault of the employer or for reasons beyond the control of both parties;
impossibility to carry out labor obligations in connection with the strike, although the employee did not strike personally;
additional paid days off allocated for the care of children with disabilities or disabled since childhood;
other cases of release from work with full or partial pay or without pay.

The procedure for calculating vacation days to which an employee is entitled upon dismissal

In addition to the average daily salary of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days that the employee is entitled to by the time the employment relationship is terminated. Modern labor legislation does not establish methods for calculating the days of rest to which the worker is entitled at the time of dismissal, therefore, the Rules on regular and additional holidays are used in the calculation, approved. Tax Code of the USSR 04/30/1930 No. 169. If an employee worked for an employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time year. The number of vacation days due to the worker (Ku) is calculated by the formula:

Ku \u003d (Mo × Ko) / 12,

Mo - months worked by a citizen;

Ko - the number of days of the employee's annual leave;

12 is the number of months in a year.

Another method of calculation, which is also used by employers, was proposed by Rostrud in letters No. 5921-TZ dated October 31, 2008, No. 1920-6 dated June 8, 2007, and No. 944-6 dated June 23, 2006. The essence of the method is that each month worked by an employee gives him the right to 2.33 days of rest (28 days leave / 12 months) or more if the employee’s vacation is more days (for example, for teachers 56/12 = 4.67 ). The number of months worked by a citizen, when calculating vacation days, is considered in such a way that surpluses of less than half a month are excluded from calculations, and more than half are rounded up to a full month.

However, this method is not always accurate. If in this way we calculate the number of vacation days earned for half a year of work, we will get not 14 days, but 13.98 days, and the current legislation did not provide for the possibility of rounding vacation days. The Ministry of Health and Social Development separately in its letter dated 07.12.2005 No. 4334-17 informs that if an enterprise decides to round off vacation days, then this should always be upwards - in favor of the employee.

How is vacation pay calculated upon dismissal

In accordance with applicable law, upon dismissal, an employee must receive, among other things, due payments and compensation for unused vacation by the time of termination of the employment contract. The law does not provide for any established amounts of compensation, and the amount of payment is determined depending on the average salary of the employee for the past annual period.

Another indicator that is needed to understand how vacation pay is calculated upon dismissal, is the number of vacation days "earned" by the employee by the day the employment contract is terminated.

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Thus, the amount of vacation pay upon dismissal is determined by multiplying the average daily salary of an employee for the past billing year by the number of vacation days - earned but not used by the employee.

For example, how to calculate holiday pay if the average daily wage of an employee is 682.6 rubles? Suppose, after the last vacation and before the dismissal, the employee worked for 6 months, that is, he already “earned” 14 days of rest (half of the standard 28-day vacation). We believe:

682.6 × 14 = 9556.4.

9,556.4 rubles - compensation for unused vacation, which must be paid to the employee upon termination of the employment contract.

Summing up, we can say that labor legislation in the field of determining the calculation of the number of vacation days due to the employee by the day of dismissal is imperfect. One of the calculation methods was established by a normative act of the 30s of the last century, which is valid to the extent that it does not contradict modern legislation. Another method is proposed in a recommendatory form and is largely criticized. However, each employer has the right to choose one of the available calculation methods for their organization. The main thing is to remember that any inaccuracies in the calculations (fractional values, etc.) should be interpreted to the benefit of the employee.

Vacation pay calculation

1. In the case of a fully completed billing period

In practice, it is not common, but it is still considered the basic formula for calculating the average daily earnings (SDZ)

SDZ \u003d ZP / (12 months * 29.4)

RFP- salary received for the full billing period (12 months)

12 months- the number of months in the billing period

29,4 is the average number of days in one month.

Important! On April 2, 2014, amendments were made to the Labor Code, which are still relevant today: the average monthly number of calendar days is 29.3.

For example, an employee's salary is 45,000 rubles per month.

SDZ \u003d 45 000 * 12 / (12 * 29.3) \u003d 1 537.1

If the vacation is 14 days, then vacation pay will be equal to 21,520 rubles.

2. Consider an example of calculating vacation pay, when an employee was on sick leave for some time during the billing period

Determine how much vacation pay should be accrued to an employee.

Calculation for an incomplete month of days

OD=30-9=21 days

KNM=29.3/30*21=20.51 days

Vacation calculation

SDZ \u003d 509 318.18 / (11 * 29.3 + 20.51) \u003d 1,485.7 rubles

The amount of vacation pay \u003d 14 * 1485.7 \u003d 20,800 rubles

As can be seen from the example, the vacation pay of an employee who took sick leave is slightly less than the vacation pay of an employee who worked the entire period without a temporary disability certificate. Similarly, if an employee received additional bonuses, payments (other than social benefits), which are included in the wage system, his vacation pay will be greater.

In accordance with the Labor Code of the Russian Federation, the billing period does not include time (even when receiving earnings), if there is during this period:

holiday funds;
organized strikes;
travel allowances;
disability benefits;
benefits in connection with childbirth or pregnancy;
downtime.

Payments included in the calculation of vacation pay

the total amount of remuneration and payments issued for the worked billing period;
when determining the average income, they are not included in the calculation;
compensations and payments of a social nature: travel expenses, material assistance, money received from educational institutions;
bonuses that are not officially included in the system of remuneration for work;
interest received from deposits or dividends from shares, loans.

3. If the billing period is not fully worked out

The calculation of the average daily earnings (SDZ) is made according to the following formula:

SDZ \u003d ZP / (KPM * 29.3 + ∑KNM)

KPM- the total number of months worked by the employee

∑KNM- the total number of calendar days in months not fully worked

KNM \u003d 29.3 / KD * OD

KD- the total number of calendar days in a month (for example, in January 31, and in February 28)

OD- the total number of calendar days that have been worked.

Everything else is calculated using the same formulas as in the previous examples.

The basic requirements that determine how to calculate vacation pay, according to Art. 139 Labor Code RF, which indicates how many calendar days are included in paid vacation. It is granted annually and is determined on the basis of average earnings. The employee has the right to take only 2 weeks for rest. In this case, the set number of days is divided into parts. Each of them includes at least 2 weeks. The employee receives the amount of vacation pay on hand, the payment of which is made in full 3 days before going on vacation.

Government Decree No. 922 of December 24, 2007 also approved the procedure for calculating annual vacation pay with a fixed duration of 28 calendar days. Since the right to leave is guaranteed to all officially employed employees, according to Article 37 of the Constitution of the Russian Federation, it is granted to all staff members of the organization.

The Labor Code of the Russian Federation is prohibited not to provide employees with time to rest for more than 2 years in a row (part 4 of article 124 of the Labor Code of the Russian Federation). Since the employer may violate established legislation, then on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation, the legislation provides for administrative responsibility.

For the period of time provided for by law for rest (Article 106 of the Labor Code of the Russian Federation), each employee of the enterprise is given the right not to perform labor duties during this period at work. Since the latest changes in the legislation governing all settlements were carried out in April 2014, it should be noted that the new settlement rules were fixed. The general rule is to derive the amount of paid vacation pay based on the average salary of the employee.

Leave for previous years is provided to the employee by the employer not only according to the schedule, but also through the consent of the employee. The employer has the right to postpone the period planned for rest for next year in the event that it is necessary to ensure the normal operation of the organization. These actions on the part of the employer will be considered lawful. In this case, the consent of the employee must be obtained, who will be able to receive calendar days for rest provided no later than 12 months after the year in which he is scheduled according to the schedule.

Preferential categories of workers

The labor legislation provides for the provision of preferential additional holidays for employees of enterprises. Only employees of enterprises whose working conditions are dangerous are entitled to them. The list, including the list of privileged categories of workers, is determined by Art. 116 of the Labor Code of the Russian Federation. The preferential category includes employees whose working conditions:

are dangerous to life and health;
are dangerous;
assume irregular working conditions.

These include workers who work in the Far North.

The legislation gives the right to rest time to employees who have worked in the organization for 6 months. There are categories of workers to whom it is provided by law, although they have not yet fully worked for 6 months. This:

employees under the age of 18;
pregnant women who use before childbirth not only maternity leave, but also on benefits;
an employee who has adopted a newborn child who is less than 3 months old.
women who are eligible for postpartum benefits along with maternity leave and a grace period.

The legislation provides for the duration of preferential leave for those working in the Far North, which is equal to 24 calendar days. If the area where the organization is located is equated to the North, then the additional vacation has a duration of 16 days. The duration can be an 8-day period for employees of enterprises located in other regions of the North (Article 321 of the Labor Code of the Russian Federation, Article 14 of the Federal Law of February 19, 1993 No. 4520-1).

If the employee did not receive the vacation pay due to him, this period may be rescheduled for another time. If the dismissed employee has unused calendar vacation days, then the enterprise pays him monetary compensation for the period worked by him.

Employees under 18 years of age are given at least 31 days of rest. For employees working in the education department, according to the law, this period is 48 days. It is provided to civil servants for a period of at least 30 days, and to employees of the prosecutor's office - 30 days with travel expenses.

What amounts are taken into account for vacation pay?

Before vacation pay is calculated in the payroll program, the average earnings worker. For this purpose, a certain time interval is taken into account, for which all calculations are carried out. As a result, the amount due to the employee of the enterprise depends on 2 components: the average monthly earnings and a certain period of time worked by the employee until the moment he goes on the planned vacation.

At the beginning of all calculations, the amount of average earnings is calculated. You should have information about what is included in this amount and what should not be included in it. The general calculation rule is to take into account all taxable amounts of earnings that were received by the employee. These amounts are recognized on the basis of:

the amount of salary;
wages according to the tariff scale;
royalties or royalties received;
all types of allowances;
other additional payments for merit or length of service;
incentives with bonuses fixed at the documentary level.

When calculating average earnings, the following are not taken into account:

deductions of material assistance;
paid temporary disability benefits.

Allowances and bonuses are used to calculate the amount of average earnings, and they do not need to be added to the final amount of vacation pay.

How to determine the amount of average earnings

To calculate the average earnings for vacation, all calculations are performed according to the formula (1):

The total amount of salary for 12 months. / 12 / 29.3 (1),

where 12 is the calculation period;

29.3 - the average monthly number of calendar days or SKKD, which was 29.4 before 04/02/14.

The amendments made to the Labor Code of the Russian Federation reduced the SKKD to 29.3. When an employee receives 1 annual bonus, it is added to the total amount of earnings, and if an employee received 2 bonuses, then 1 of them is not taken into account in the calculation. When the average earnings are calculated according to the formula (1), then proceed to the calculation of the settlement period for which the payment will be made. According to general rules this period is 12 months.

It is necessary to determine the settlement period, taking into account every day when the employee was at the workplace in working order.

The calculation of the calendar period for the purpose of calculating payments begins from the day of the last vacation until the day of the current one. The calculation is made without including time off, sick leave, weekends and holidays, as well as business trips. The number of vacation days should be determined by means of the basic calculation rules that govern Decree No. 922. If a month in a year was not fully worked out by an employee, then all calculations are carried out according to formula (2):

SZ \u003d EZ / SKKD * M (2),

where SZ - average earnings;

EZ - monthly salary;

SKKD - the average number of calendar days,

M - months that the employee worked without passes, including the number of days in partial months.

To determine the number of days worked by an employee in a full month, you should find the product by multiplying all full months by SKKD. If the month is incomplete, then the number of days worked by the employee is calculated as follows:

SKKD / Number of days in a month * number of days worked.

To calculate the amount of payments to an employee for a vacation period, you should use the vacation calculation formula, that is, multiply the average daily earnings by the number of days.

Examples for determining the amount of payments

The duration or number of vacation days are determined on the basis of Art. 114, 115 of the Labor Code of the Russian Federation, which states that for the duration of the vacation, the employee retains his workplace and wages for 28 days. To determine the billing period, it is necessary to take into account how much the employee worked in days, whether he has sick leave, accrued bonuses, etc. in the worked period. Calculation example. An employee who has worked in the organization for about 3 years is scheduled to take leave from May 22, 2015. Its duration is 28 days. The amount of the monthly salary is 20 thousand rubles. At the beginning, wages for May from 1 to 22 are determined:

20000 / 18 days * (31-28) worked 3 days. = 3333 rubles. Next, determine how many days the employee will work per month:

29.3 / 31 days * 3 days = 2.84 calendar days day.

In 2014, an employee went on sick leave from November 7 to November 10, so the amount of wages for this month will be: 20,000 / 21 days * 18 days (worked) = 17,142.86 rubles. Next, determine the number of days that the employee worked for the current period: 29.3 / 30 days. * 26 days = 25.39 days

After that, the average salary is determined: ((20000 * 10 months)) + 3333 + 17 142.86) / ((29.3 * 10) + 2.84 + 25.39) = 220475.86 / 321.23 = 686.14 rubles. As a result, the required amount will be: 686.14 rubles. * 28 days = 19211.92 rubles. From the amount received, personal income tax (13%) should be calculated: 19211.92 rubles. * 13% = 2497.55 rubles. Based on the results of the calculations, the corresponding payments are calculated: 19211.92 - 2497.55 = 16714.37 rubles.

For example, employee Petrov I.M. worked in the Omega organization for more than 1 year, so the billing period will be the last 12 calendar months. He has been on vacation since June 6, 2015. The settlement department of the accounting department of this organization will calculate the corresponding payments to Petrov I.M. taking into account the amount of earnings for the period from June 1, 2014 to May 31, 2015.

Calculation of vacation pay for employees with less than a year of experience

In the event that rest is provided to an employee who has worked for less than 1 year, the amount of payments is calculated a little differently. The billing period is calculated depending on the average earnings of the employee from the 1st day of work to the last calendar month that precedes the start of the exit. For example, the courier of the printing house Ivanov V.P. received the right to leave from April 12, 2015, starting labor activity in the company in 2014 from 17 September. The accounting department calculates vacation pay based on the earnings of Ivanov V.P. for the period from September 17, 2014 to March 31, 2015.

The amount of time that an employee has worked affects the calculation of vacation days that an employee is entitled to. To calculate the average earnings, those days and the amounts of wages worked and paid out within 6 months should be taken into account. This amount is then multiplied by the number of days.

The law does not oblige the employer to release employees on paid leave after 6 months worked. Particular attention should be paid to the fact that according to Art. 125 of the Labor Code of the Russian Federation, an employee has the right to take not all the leave, but only part of it, which should be no more than 14 days.

Standard calculation of vacation pay and determination of the reserve for payments in the enterprise

If in 2015 the level of the minimum wage amounted to 5965 rubles. then the average amount of vacation pay can be calculated as follows: (5965 * 12) / 12 / 29.3 = 203.58 rubles. According to the legislation, the vacation has a total duration of 28 days: 203.58 rubles. * 28= 5700 rub.

At the level of Federal legislation, a reserve is established, which is formed at the beginning of each year. From it, enterprises pay vacation pay. The pre-approved annual leave schedule is the basis for the estimated liability. In general, the calculation in the current 2015 should not differ in any way from the one used last year.

Operations to withhold amounts in the reserve of vacation payments are not carried out according to the standard calculation method. Each organization develops and approves an accounting policy that provides for the method of accrual. The accountant must independently calculate vacation pay for the employee according to the approved method.

Instruction

To calculate vacation pay, you must determine the average daily earnings. It is found for the previous calendar year by dividing the sum by the number of months -12 and by the average number of days in a month -29.4. Based on the average daily wage, vacation pay is calculated for the year. annual leave for commercial organizations is 28 calendar days, for medical and law enforcement 35-40 days. Sometimes the vacation is divided into two parts of 14 days, respectively.

If a person has worked a full calendar year, then there are no difficulties in calculating vacation pay. Suppose an employee goes on vacation from March 1, 2011. His earnings were 40,000 rubles. monthly. The amount of vacation pay will be as follows: 40,000 / 29.4 * 28 \u003d 38,095.24.

If not fully worked out, it becomes more difficult. For example, an employee was ill between February 1 and 14, 2011. Vacation pay is calculated for the period from March 1, 2010 to February 28, 2011. During the sick leave, the employee is assigned, which is not taken into account when calculating vacation pay. Salary for 11 months was 40,000 rubles, and for the period from February 15 to February 28, it was 20,000 rubles. The calculation of vacation pay in this case will be as follows. The income for the year will be 20,000 + 40,000 * 11 = 460,000 rubles. Then we find the number of actually worked calendar days: 29.4*11 months + 29.4/28*14 = 338.1 day. At the same time, 28 days is the number of calendar days in a month, and 14 is the number of days worked in February. Then the average daily earnings will be found as follows: 460,000 / 338.1 days \u003d 1350.64 rubles. Vacation pay for the year (for 28 calendar days) is determined as in the first example: 1350.64*28 = 37,817.92 rubles.

Sources:

how to calculate vacation pay for an employee
The procedure for calculating vacation pay in 2013 and 2012
How to calculate vacation pay in 2013

According to the legislation of Russia, each employer is obliged to provide his subordinates with the right to vacation days, in addition, he is obliged to pay them. The right to receive after six months from the date of official registration.

Instruction

Determine the employee's average daily earnings from the data for the last 12 months prior to the month in which the employee decided to take a vacation.
For this:
a) calculate the amount of accruals that are taken into account when calculating wages for the last year;

b) divide the result by 12, as you need vacation pay for the year, as well as by 29.4, which is the average monthly number of calendar days. Please note that due to the increase in the number of days, this number has decreased from 29.6 to 29.4.

Determine the number of vacation days due. If your total is not twenty-eight calendar days. However, the employee, if desired, can divide this period into 2 parts and rest twice for two weeks.