Calculation of vacation pay for 7 days. We consider the average earnings for vacation

19.10.2019

Employees of any company, small or large, love to relax. Especially when compensation is still being paid for it. One can argue for a long time about how vacation pay is calculated. Large companies have long been using special programs, such as 1C, which automatically show the result and set the amount of payments for each employee. For those who want to independently calculate their legitimate payments, this article discusses various situations and calculation formulas that calculate the amount of payments.

The procedure for granting leave and payment of compensation

The Labor Code of Russia states that each employee has the right to rest 28 calendar days annually. There are such types of holidays:

basic;
additional;
donor;
temporary due to pregnancy (maternity leave);
sick leave (due to illness of one's own or a child);
training.

All employees who have worked in the company after the conclusion of the contract for six months or more apply for the main vacation. Temporary workers who have signed a contract for a period of 2 months or more also count on the corresponding payments. Additional rest is provided under the following circumstances: dangerous working conditions, irregular work schedule, work in the North. It can be obtained by health workers, teachers and athletes (coaches).

The allowance for childbirth and pregnancy is paid at the same time. Regardless of the length of service, it is 100% of the average salary. Remember that legal leave cannot be free. The organization is obliged to pay you compensation in the amount that will turn out during the calculation. And for this there are special formulas that work flawlessly in all situations.

How to calculate the number of vacation days in 2019

To find out how vacation days are calculated, follow the necessary simple steps, such as:

Determine the employee's length of service in your company.
Calculate the total number of rest days that a certain employee is entitled to while working for you.
Count the number of days that have been used and paid.
The remaining days are considered ungranted leave, to which the employee has the full right.

Payout Formula

If you type on the Internet “calculation of vacation pay in 2019 online calculator”, then the search engine will give you many links that independently calculate the amount that the organization owes you as a payment for a legal vacation. They contain a peculiar calculation formula, thanks to which all coefficients are automatically calculated. The formula itself looks like this:

OH \u003d SDZ * OD, where OD - accruals for rest; SDZ - average daily earnings; OD - days of legal rest.

The calculation algorithm occurs according to the formula:

SDZ \u003d PSN / 12 / 29.3, where PSN is the total amount of accruals for the billing period (for example, from January to December, which does not include bonuses and additional payments), 12 is the number of months for the full billing period, and 29.3 - the average monthly number of days assigned by the Labor Code of the Russian Federation.

Knowing these simple formulas and basic data about your working days, average earnings, and so on, you can easily calculate how much the company in which you work tirelessly owes you. Everywhere the chief accountant does this, but his calculations are not always correct. Be sure to check your accruals so as not to be deceived by dishonest leaders, which in modern life occurs quite frequently.

Vacation pay example

Very common in calculations difficult situations, at which it is necessary to carefully study all the coefficients necessary to obtain the correct amount. Responsibility for this task always hangs with the accountant. He calculates the amount for the rest of all employees of the company, and the responsibility for incorrect calculations lies entirely with him. It will not be superfluous if you independently check your vacation payments so that no unpleasant situations happen in the future.

To make it clear to you, we illustrative examples vacation pay calculation. Let's take situations when your employee did not go on sick leave or, conversely, was absent from work due to illness (his own or a child's). In addition, employees do not always use their legal rest, or do not have time to use it before dismissal. The holiday pay formula allows you to calculate the amounts for any work situations that the employees of the enterprise and the employer face.

In the case of a fully completed billing period

Let's look at an example of how vacation is calculated. Petya Petrov wanted to go to the sea in May 2019 and take 14 days for this. The rest of the vacation is carried over. For 12 months, he was credited with 300,000 rubles. How do you know how much vacation pay will be? Here is the algorithm:

Calculation of average earnings for vacation: 300,000 / 12 months / 29.3 \u003d 852.2 rubles.
We calculate the amount of compensation: 852.2 * 14 \u003d 11945.3 rubles.

The organization is obliged to pay such an amount to its employee as compensation. By law, he must receive it no later than 3 days before the start of the legal holiday. It happens that an employee wants to take a break at the beginning of the next month, and the salary for the month worked has not yet been accrued. Then a recalculation is made taking into account the previous unpaid month, and in the event of a change in the amount of wages in the next month, compensation or deduction of the difference when issuing money for wages.

In the event of an incomplete billing period

An employee of the enterprise, Ivan Ivanov, decided to take another vacation in July for 14 days, but at the same time he did not work out the full billing period, since he went on sick leave in April due to illness. To make the correct calculation, you need to know the number of unworked days and then use the formula for calculating:

SDZ \u003d PSN / (POM * 29.3 + Nd), where POM is the total number of months worked, and ND is days not worked. Further, vacation pay is calculated according to the standard formula.

300000/(12*29.3+13)=822.8 r.
822.8*14=11519.4 p.

Calculation of compensation for unused vacation

The employer is obliged to pay compensation to the employee upon dismissal if the legal rest was not used. How are vacation pays calculated?

SDZ * OD \u003d ON - accruals for vacation.
The remaining values are calculated in the standard way. Money for the rest, which the employee of the enterprise did not use, must be paid. This compensation applies to women after the decree and employees under 18 years of age.

Video tutorial: how to calculate vacation pay

Calculating your legal payments yourself is not at all difficult. You just need to use the above methods correctly and know all the necessary coefficients. The video below clearly shows how your vacation pay is calculated using examples. After watching, you will become much clearer non-standard situations when calculating. If you want to get as much as you are supposed to, then be sure to index yourself and have a good rest!

AT labor law there is a provision on payment for the time when a person does not work, but is on leave granted to him by law.

This type of payment is calculated based on the average earnings of a worker or employee. Its calculation is made regardless of the form and mode of operation of the enterprise.

Payments taken into account when calculating vacation pay

Vacation pay is a type of additional pay for an employee.

Labor legislation states that every employee at the enterprise is entitled to a vacation every six months of work.

It is drawn up annually by order of the head of the enterprise (organization), which must indicate the date of its beginning and end.

The minimum duration of vacation, according to the regulations, is 28 days (calendar)

Vacation can be basic and additional.

When paying for the main vacation, all payments made to the employee in accordance with the employment contract or contract are taken into account:

basic salary,
processing fees
various types of awards
other types of rewards.

Annual earnings do not include:

the amount of financial assistance;
sick leave payments (sick leave);
payment of travel expenses;
payments in case of forced downtime of the enterprise;
payment of additional non-working days provided to a woman for the care of a disabled child;
other social benefits.

The amount of money earned by the employee during the past year is taken as the starting amount for calculating vacation pay.

The Labor Code of the Russian Federation (Article 139) states that an enterprise can choose an alternative period for calculating vacation pay, provided that it is issued by a special order, or specified in a collective labor agreement.

The billing period includes all calendar days, including holidays and weekends. The calculation procedure is the same for enterprises with different modes work. Methods for calculating vacation pay for an employee depend on the actual hours worked.
If the calculation period has been fully worked out
With a fully completed annual (12 months) billing period, the amount of vacation pay is calculated using the formula:

O \u003d ZP: 12: 29.4 x D

where O is the amount of vacation pay,

ZP - the total amount of annual wages;

D is the number of vacation days.

Example 1 An employee of an enterprise working with a five-day work cycle goes on vacation from October 3 to October 30, 2013. The period for calculation is taken from October 1, 2012 to September 30 (inclusive) 2013, which was fully worked out by him. At the same time, the annual salary amounted to 175,000 rubles. According to the calculations made, the amount of vacation pay will be 14,084.5 rubles.

1. average earnings: 175000:12:29.4=502.87(rubles);

2. vacation pay: 502.87x28 = 14084.5 (rub.)

In cases where the required experience has not been fully developed, the calculation is different.

It happens that a person in one of the months of the interval taken for calculating vacation pay was sick, was on a business trip, or for some other reason did not fulfill his labor duties.

This time is considered incomplete. With an incompletely worked out (less than 12 months) period, the calculation of vacation pay is a little more complicated.

Kr \u003d 29.4 xM + D1x 1.4 + D2 x 1.4 ... + D12 x 1.4

where Kp - the number of days worked;

M - the number of months worked in full;

D1 - the number of days that the employee worked in an incomplete month.

Then the amount of vacation pay is calculated. For this, the formula is used:

O= ZP:KrhD

where O is the amount to be paid;

ZP - the amount of annual wages;

Kr - the number of days worked;

D - the number of days provided for vacation.

Example 2 An employee of the organization will have another 28-day vacation from December 2, 2013. He has a fixed salary of 18,000 rubles a month. Work is carried out on a six-day regime.

However, in August he had to take a sick leave and did not work for 7 days.

This month, his earnings amounted to 12,650 rubles. In October, he fell ill again and was forced to not work for 11 days. Accordingly, this month his salary amounted to 10,200 rubles.

As a result, only 10 months have been fully worked out. In August he worked 21 days, in October - 17 days.

The correct calculation of vacation pay is as follows:

determine the actual number of days worked:
K \u003d 29.4x10 + 21x1.4 + 17x1.4 \u003d 342
average earnings: (18000x10 + 10200 + 12650): 342 \u003d 202850: 342 \u003d 593.12 rubles.

amount to be issued: 593.12x28 \u003d 16607.60 rubles.

The bonus payments and other remuneration included in the calculation, if the required length of service has not been fully worked out, are taken into account in proportion to the time actually worked by the employee.

Vacation pay for employees with special working conditions

There are working conditions that are stipulated by a special contract: part-time work or with the conclusion of a contract for several months, for example, for seasonal work.

If a person combines two positions, vacation pay is calculated according to the general provision, that is, according to the amount of time worked, both at the main job and at the combined one.

Holiday pay for people employed in seasonal work, with whom an agreement has been concluded for two or more months, is calculated according to the scheme: for each month of work, two days of vacation must be provided. The number of days worked per week is six.

Example 3 The agricultural enterprise entered into an agreement with employee S. for the performance of work within three months. Full salary amounted to 175,000 rubles.

At the same time, 21 days were worked out in each month, which in total amounted to 63 days. According to the Legislation, he is entitled to 6 paid vacation days (2 for each month).

Vacation pay is:

175000:63x6=16667 rubles.

Length of service required for paid leave

The Labor Code (Article 121) stipulates what is included in the work experience necessary for the vacation to be paid in full.

It includes:

All weekends and holidays established by the state authorities as non-working.
Days of forced absenteeism, upon dismissal illegally.
Absenteeism in case of dismissal of an employee from work in case of violation of the deadlines for passing a mandatory medical examination, for reasons beyond his control.
Vacation at own expense, but not more than two weeks (14 days).
If an employee has absenteeism without good reason, he is often suspended from work due to malicious violations of discipline, these periods are considered not worked out, and they are not included in the length of service for calculating vacation pay.
When calculating vacation pay, the period when a woman is caring for a child is also not taken into account.

Leave procedure

Leave for employees of the enterprise should be provided in accordance with the schedule developed and approved at the collective meeting.

The vacation order is issued on a special form, which contains data on the position held by the employee, the duration of the vacation and its type, the start and end dates. The employee must be familiarized with it 15 days before the start of the vacation, against signature.

During the same period, vacation pay must be accrued. According to the Labor Code (Article 136), they are paid no later than three days before the start of the vacation period. All data on the provided leave are entered in the employee's personal card, without personal acquaintance.

Computer program to help the accountant

Gradually, the manual calculation of wages, vacation days, etc. is becoming a thing of the past. To help accountants for the correct calculations come various computer programs. One of them is called “Salary, Report Card, Personnel”.

This is a complex program of three components, each of which provides for the possibility of formatting various reporting documents in automatic mode.

For payroll and vacation pay, you can set only one component of this program - "Salary".

Many accountants successfully use for this, the well-established programs "1C: Enterprises" and "1C: Accounting", in the menu of which there is an item "Basic accruals of the organization", including the subsection "Vacation (AZ)".

You can make accruals in this program, both manually and automatically, for each employee separately or in a list.

An accountant specializing in payroll is often faced with the accrual of vacation pay.

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months from the date of entry to work, and other interesting points.

After reading this article, you will learn how to calculate vacation in 2019 and get acquainted with examples of calculating vacation pay.

Legislative regulation

most important normative document in terms of organization and remuneration is the Labor Code of the Russian Federation. To account for the vacation, a whole chapter at number 19 is allocated in it.

In addition, in order to regulate certain issues on granting leave to employees, federal laws and Decrees of the Government of the Russian Federation.

In particular, Decree No. 922"On the peculiarities of the procedure for calculating the average wage" of December 24, 2007 decides possible problems for calculating average earnings.

The basic local act at the enterprise is collective agreement, which is between the employees of the organization and the employer. It prescribes all the main nuances of granting annual leave. Besides, key points in granting leave to a particular employee are established in the employment contract.

Types of leave and conditions for its provision

The Labor Code of the Russian Federation guarantees employees of organizations the following types of recreation:

leave without pay.

The first two types of vacations are paid. Basic vacation given for 28 calendar days. An employee of the organization can go on vacation after six months of continuous work.

The employer has the right to send specialists of certain categories on vacation with their consent, without waiting for 6 months In the organisation.

representatives of the weaker sex before and immediately after it;
employees - adoptive parents of children under the age of 3 months;
workers under the age of 18.

In subsequent years of work at the enterprise, the employee has a vacation at any time.

For certain professionals extended annual leave. It is provided on the basis of the Labor Code and other federal laws.

In particular, they are:

Additional holidays with the preservation of the average salary, the following are established for employees of the organization:

for deviating from normal;
for the special nature of the work;
for the irregularity of the working day;
for work in the regions of the Far North and areas equated to them;
in other statutory cases.

In addition to the above, the collective agreement may provide for special additional holidays for the rest of employees.

How vacation days are calculated

If the employee's length of service is a full year with the employer, then calculating the number of vacation days will not be difficult. The duration of the vacation of a particular working person is prescribed in the employment contract when he is hired for a position. Usually, after a year of work in an organization, leave is provided in the number of days specified in this document, or half of it.

There are cases when an employee asks for leave before the end of the year of performance of his duties or decides to quit. In such cases, you have to calculate how many days of rest he is entitled to this employee.

It can be calculated from formula:

K \u003d (M * Ko) / 12,

K is the number of vacation days due for the time that he worked in the organization,
M - the number of months worked in full,
Ko - the number of days of vacation established for the year of work.

For example. The continuous work experience of an employee in the organization is 7 months. The employment contract states that for the year of work he is entitled to 44 days of vacation. The number of vacation days that he is entitled to at this moment is: (7 months * 44 days) / 12 months = 25.67 days.

When calculating vacation days, the number of months worked is required round up to whole month. According to the rules, rounding should be done as follows. Excesses that are less than two weeks are not taken into account. If the surplus is more than two weeks, then they must be rounded up to a whole month.

For example, an employee started work on April 8. Vacation asks from December 19 of the same year. It turns out that he worked in this organization for 7 months and 9 calendar days. These 9 days are discarded, since this number of days is less than half a month. The calculation is based on 7 months of continuous operation.

Usually, when calculating vacation days, you end up with fractional number. To facilitate calculations, many accountants use rounding it to an integer, although the law does not stipulate that this action is mandatory. At the same time, it should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

For example, the number of vacation days that an employee is entitled to in the calculation was 19.31 days. Rounding results in 20 days.

What is taken into account when calculating

The Decree of the Government of Russia No. 922 dated December 24, 2007 considered issues related to the calculation of average daily earnings. It states that the calculation of the average salary per day must be carried out taking into account all payments that relate to remuneration for work.

To them relate:

Wage. This is an official salary, a tariff rate, payment at piece rates, payment as a percentage of revenue, and others, including non-cash wages.
Various allowances and surcharges. These are all kinds of incentive and compensation payments, northern coefficients and regional allowances.
Performance bonuses and other rewards.
Other types of payments related to remuneration for work.

To derive the average salary, you need to take only those accruals that were made for the actual time of work and for the work that was actually done. It follows from this that when calculating the average daily wage do not need to be taken into account the following charges:

allowances and other payments financed from the Social Insurance Fund;
payments made on the basis of average earnings (these include holiday payments, payment during a business trip);
one-time bonuses not related to wages (bonus for certain holidays);
gifts and financial assistance;
other accruals not related to remuneration for work.

In a relationship work periods included in the vacation calculation, the same principle applies. The 12-month billing period includes only the time that the employee actually worked.

To calculate vacation from the total annual experience the following periods are discarded:

the time when the employee retains the right to receive an average salary;
the time the employee was on or at;
days off with pay, which are allocated for the care of the disabled;
the period of release of the employee from work (absenteeism, downtime, etc.).

Calculation order

The period for accrual of vacation pay is 12 months preceding the vacation.

There are situations when an employee of the organization does not have payroll accruals for this period of time, or he actually did not work at that time. In this case, it is necessary to take for the estimated time those 12 months that come before the estimated year. In the absence of accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

At full time worked

The ideal case is when the employee for the entire billing period did not go on vacation and on sick leave. Then he will have fully fulfilled the norm of his working time.

In such a situation, vacation pay is accrued according to a specific formula:

Zd \u003d Zg / (12 * 29.3)

Zd - average daily earnings,
Zg - annual salary,
29.3 - the average monthly number of calendar days.

The annual amount of accrued remuneration for work is obtained as a result of summing up the accrued salary for the 12 months that precede the vacation.

With incomplete hours worked

The formula discussed above is not suitable for calculating vacation in situations where 12 billing months have not been fully worked out by the employee.

Here it is necessary to use another, more complex formula:

Zd \u003d Zg / (M * 29.3 + D * 29.3 / Dn)

M - the number of months worked in full,
D - the number of calendar days worked in unworked months,
Days - the norm of calendar days in non-worked months.

Examples

Case 1. An employee wishes to go on vacation from February 20 for 15 days. From February of last year to January of this year, he worked without interruption. During this time, he received 198,750 rubles, of which 13,000 rubles was a bonus for his professional holiday. When calculating vacation, the amount of this bonus must be deducted from the total earnings. It turns out 185,750 rubles. The average daily salary will be 185,750 / (12 * 29.3) = 528.30 rubles. As a result, the employee will receive 528.30 * 15 = 7924.50 rubles for 15 days of vacation.

Case 2. An employee takes a vacation from December for 21 days. In the billing period, he was on advanced training courses for two weeks in March and on vacation for 10 days in September. Data on his earnings and actual hours worked are given in the table.

Month	Number of hours worked in calendar days	Working hours in calendar days	Amount of accrued wages	Additional payments
December	31	31	20000
January	31	31	20000
February	28	28	20000
March	17	31	27000	13000 rub. - travel expenses
April	30	30	20000
May	31	31	20000
June	30	30	20000
July	31	31	20000
August	31	31	20000
September	20	30	30000	18000 rub. - vacation pay
October	31	31	20000
November	30	30	20000
TOTAL:	341	365	257000	31000

The calculation of average earnings will include wages in the amount of 257,000 - 31,000 \u003d 226,000 rubles. The norm of working hours in 10 months has been fully worked out. In March and September, he worked only 37 days at a rate of 61 calendar days.

It turns out that, on average, this employee receives per day: 226,000 / (10 * 29.3 + 37 * 29.3 / 61) = 727.20 rubles. The amount of vacation for 21 days will be: 727.20 rubles. * 21 days = 15271.20 rubles.

The rules and examples of calculations are presented in the following video:

How to determine the billing period for accrual of vacation pay?

What should be taken into account when calculating the average daily earnings?

Non-standard situations when calculating compensation for unused vacation: how to get out of the situation?

The procedure for granting leave

When granting a regular vacation to an employee, the following must be taken into account:

the duration of the vacation must be at least 28 calendar days, excluding holidays and non-working days;
upon dismissal, the employee is entitled to monetary compensation for unused vacation;
after one continuous year of work, leave can be granted to an employee without maintaining the six months prescribed by law;
accrued vacation pay is issued to employees no later than three days before the start of the vacation;

if the employee refuses to leave, he is entitled to compensation (issued upon a written application from the employee). It can be charged for several calendar periods. Replace with monetary compensation the main regular vacation is prohibited, but an additional one is possible - in the cases established by the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation);

3 cases when the replacement of vacation with compensation is unacceptable (Article 126 of the Labor Code of the Russian Federation):

the employee is a pregnant woman;

minor;

employed in work with harmful or hazardous conditions labor.

vacation can be granted on a mandatory basis every six months on the basis of a written application from the employee;
at the request of the employee, vacation can be postponed, but not more than 2 times in a row;
vacation can be divided into several parts with the condition that one part in any case will be at least 14 calendar days in a row.

The right to the first annual leave at a new place of work arises for an employee after six months of continuous work in the company (part 2 of article 122 of the Labor Code of the Russian Federation). However, in agreement with management leave may be granted in advance.

Note!

The right to leave with duration labor activity less than 6 months must be provided:

minors (Articles 122, 267 of the Labor Code of the Russian Federation);

women before maternity leave or immediately after it or at the end of the leave associated with caring for a child (Articles 122, 260 of the Labor Code of the Russian Federation);

employed who have adopted a child under the age of 3 months;

in other cases provided for by law.

Vacations are granted on the basis of the vacation schedule. In accordance with the requirements of the legislation, the vacation schedule indicates the procedure and time for granting vacations to employees for next year. It must be approved no later than December 17 each year.

The employee about the start time of the upcoming vacation must be notified against signature no later than two weeks before it starts (part 3 of article 123 of the Labor Code of the Russian Federation).

Vacation pay formula

Situation 1. The billing period has been fully worked out

In this case, the following formula is used to calculate vacation pay:

The amount of vacation pay \u003d Average daily earnings × Number of calendar days of vacation.

Average daily earnings (ZP avg) is calculated by the formula:

ZP cf \u003d ZPf / 12 / 29.3,

where ZP f - the amount of actually accrued wages for the billing period;

12 - the number of months that must be taken when calculating vacation pay;

29.3 is the average number of days in a month.

The coefficient 29.3 is applied only in the month that is fully worked out in the billing period.

Example 1

Suppose an employee of an institution goes on vacation from 07/01/2015 for 28 calendar days. The billing period for accruing vacation is from 07/01/2014 to 06/30/2015. The worker worked it out completely. During this period, the employee was accrued wages accepted for calculation in the amount of 295,476 rubles. Calculate the amount of accrued vacation pay for 28 calendar days:

(295,476 rubles / 12 months / 29.3) × 28 = 23,530.51 rubles.

______________________

In fact, it rarely happens that an employee has fully worked out the entire billing period: during the year he may be on sick leave for some time, on a business trip, regular vacation, leave without pay, etc.

Situation 2. The billing period has been partially worked out

Suppose that the employee has not worked the whole month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula:

D m \u003d 29.3 / D to × D neg,

where D m - the number of calendar days in an incomplete month;

D to - the number of calendar days of this month;

D otr - the number of calendar days falling on the time worked in a given month.

To calculate the average daily earnings for vacation pay in the event that one or several months of the billing period were not fully worked out or the time when the average earnings were accrued to the employee was excluded from this period, the formula is used:

ZP sr \u003d ZP f / (29.3 × M p + D n),

where ZP cf - average daily earnings,

ZP f - the amount of actually accrued wages for the billing period,

M n - the number of full calendar months worked,

D n - the number of calendar days in incomplete calendar months.

Example 2

The employee went on another vacation lasting 28 days from 09/07/2015. In the billing period from 09/01/2014 to 08/31/2015, he was on sick leave from March 16 to 19, 2015, and from April 23 to 28 he was on a business trip.

In the billing period, the employee was paid a salary in the amount of 324,600 rubles. (excluding sick leave and travel allowances).

Calculate vacation pay.

First, let's determine the number of calendar days falling on hours worked in March and April 2015:

in March: 29.3 / 31 × (31 - 4) = 25.52;
in April: 29.3 / 30 × (30 - 6) = 23.44

Determine the average earnings for vacation pay:

324 600 rub. / (29.3 days × 10 + 25.52 + 23.44) = 949.23 rubles.

The amount of accrued vacation pay will be:

RUB 949.23 × 28 days = 26,578.44 rubles.

_______________________

Calculation of vacation pay in non-standard situations

Situation 3. In the month of the billing period, the employee has no income, but there are counted days (New Year holidays)

Suppose the epidemiologist Ilyin S.A. goes on additional leave from 08/03/2015 for 14 calendar days. The settlement period is from 08/01/2014 to 07/31/2015. During this period, he was already on vacation from 9 to 31 January 2015.

The employee does not have accruals in January, and the days of this month (there are 8 of them in our case), which were not included in the vacation period, should be taken into account.

In view of the foregoing, we determine the number of calendar days for calculating additional leave.

First, let's calculate the number of calendar days in the billing period:

(29.3 × 11 months + 29.3 / 31 × 8) = 329.86.

The accrued salary for the billing period without vacation pay is 296,010 rubles. Calculate the amount of vacation pay due:

296,010 / 329.86 × 14 = 12,563.33 rubles

__________________

Situation 4. An employee takes a vacation immediately after the decree

According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes another paid leave immediately after parental leave, then, accordingly, income for Last year she does not have. In this situation, to calculate the vacation, one should take 12 months preceding the period that is excluded from the billing period, that is, 12 months preceding her decree (Regulation on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (in edited on 10/15/2014)).

If the employee had no earnings at all (for example, the employee goes on vacation immediately after being transferred from another institution), vacation pay is calculated based on the salary.

Determining the amount of vacation pay with an increase in wages

An increase in salary affects the calculation of vacation pay if this happens:

before or during the holiday;
during or after the billing period.

If the salary was increased for all employees of the institution, then before calculating the average earnings, its rate and all allowances to the rate, which was set in a fixed amount, should be indexed.

The salary increase period affects the indexation order. Payments are usually indexed by the increase factor. To determine the amount of vacation pay, we find the coefficient (K):

K \u003d Salary of each month for the billing period / Monthly earnings on the date of departure for the next vacation.

If the salary has risen during the vacation, only a part of the average income needs to be adjusted, and it should fall on the period from the end of the vacation to the date of the increase in earnings; if after the calculated period, but before the start of the vacation, the average daily payment should be adjusted.

Situation 5. The salary was increased after the billing period, but before the start of the vacation.

Chemist-expert E.V. Deyeva was granted the next main leave from 10.08.2015 for 28 calendar days. Monthly salary - 25,000 rubles. The billing period - from August 2014 to July 2015 - has been fully worked out.

Calculate the amount of vacation pay:

(25,000 rubles × 12) / 12 / 29.3 × 28 cal. days = 23,890.79 rubles.

In August 2015, all employees of the institution received a 10% salary increase, therefore, the salary increased taking into account indexation:

(25,000 × 1.1) = 27,500 rubles.

The amount of vacation pay after adjustment will be:

RUB 23,890.79 × 1.1 = 26,279.87 rubles.

Situation 6. Increase in salary during the billing period

Technician Sokolov I.N. goes on the next main vacation lasting 28 calendar days from 10/12/2015. The settlement period for accrual of vacation pay is from 10/01/2014 to September 2015 inclusive.

Technician salary - 22,000 rubles. In September, it was increased by 3300 rubles. and amounted to 25,300 rubles. Let's define the increase factor:

25 300 rub. / 22 000 rub. = 1.15.

Therefore, wages need to be indexed. We expect:

(22,000 rubles × 1.15 × 11 months + 25,300) / 12 / 29.3 × 28 = 24,177.47 rubles.

We determine the amount of compensation for unused vacation days paid by dismissal

Upon dismissal, the employee has the right to count on compensation for the days unused vacation.

To determine the number of unused calendar days of vacation, the following data is required:

duration of the employee's vacation period (number of years, months, calendar days);
the number of vacation days that the employee earned during the period of work in the organization;
the number of days used by the worker.

The only valid regulatory document explaining the procedure for calculating compensation for unused vacation remains the Rules on Regular and Additional Vacations, approved by the NCT of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules).

Determine vacation time

The first working year is calculated from the day of employment with the given employer, subsequent ones - from the day following the day of the end of the previous working year. In the event of dismissal of an employee, his vacation period ends. Employee getting settled on new job, from the first day of work, he again begins to earn vacation experience.

Calculate the number of vacation days earned

The number of vacation days earned is determined in proportion to the vacation experience as follows:

Note

Usually the last month of vacation experience is incomplete. If 15 calendar days or more have been worked in it, then this month is rounded up to a whole month. If less than 15 calendar days have been worked, the days of this month do not need to be taken into account (Article 423 Labor Code Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation)). (clause 35 of the Rules)

The number of vacation days set for each month of the year is calculated depending on the established duration of the vacation. So, for each fully worked month, 2.33 days of vacation are due, for a fully worked year - 28 calendar days.

Monetary compensation for all unused days of annual paid vacations that an employee has accumulated since the start of work in an organization is paid only upon dismissal of the employee (Article 127 of the Labor Code of the Russian Federation).

Question on topic

How to compensate for unused vacation days to an employee who quits without having completed the accounting period?

An employee who has not worked in the organization for a period that gives the right to full compensation, upon dismissal, has the right to proportional compensation for calendar days of vacation. Based on clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the duration of the vacation in calendar days by 12. This means that with a vacation duration of 28 calendar days, 2.33 calendar days must be compensated. days for each month of work included in the length of service giving the right to receive leave (28 / 12).

__________________

Unlike the next vacation, which is provided in whole days, vacation days are not rounded up when calculating compensation for unused vacation.

Absenteeism, vacation provided without pay, exceeding 14 days, reduce the vacation period (Article 121 of the Labor Code of the Russian Federation).

Note!

Employees with whom civil law contracts are concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code of the Russian Federation do not apply to them.

We determine the period for payment of compensation for vacation upon dismissal

Borisov P.I. was accepted into the organization on 12/08/2014, dismissed on 09/30/2015. In June 2015 he was on leave for 14 days, and in July 2015 he was on leave without pay for 31 calendar days. The period of work in the organization was 9 months 24 days. Since the duration of the vacation at its own expense exceeded 14 calendar days per working year, the total length of service must be reduced by 17 calendar days (31 - 14). This means that the vacation period will be (9 months 24 days - 17 days).

Since 7 calendar days are less than half a month, according to the rules, they are not taken into account. It follows from this that only 9 whole months will be counted in the length of service giving the right to leave.

The employee used two weeks of the main vacation, he does not need to pay compensation for them. In this case, the employee is entitled to compensation for 6.97 calendar days (9 months × 2.33 - 14 days).

Determine the amount of compensation

Example 3

The employee got a job in the organization on 01/12/2015, and on 06/29/2015 he quit. His salary was 40,000 rubles. Determine the amount of compensation accrued upon dismissal.

From January 12 to June 11, the employee worked five full months. June is counted as a whole month, since 18 calendar days were worked from June 12 to June 29, which is more than half of the month (clause 35 of the Rules). As a result, we take 6 months for the calculation.

Compensation is due for 14 calendar days (28 / 12 × 6).

The billing period from January 12 to May 31, 2015 consists of 4 whole months (February, March, April, May):

29.3 × 4 = 117.2 days

Determine the number of days to calculate in January:

29.3 / 31 x 20 = 18.903.

Total in the billing period:

117.2 + 18.903 = 136.103 cal. days

Salary for the billing period:

40,000 × 5 = 200,000 rubles

Calculate the amount of compensation:

200 000 rub. / 136.103 × 14 days = 20,572.65 rubles.

Example 4

The employee was hired on 06/01/2013 with a salary of 30,000 rubles, and on 10/09/2015 he quit.

In October 2014, the employee took regular annual leave of 28 calendar days. For this month, he was credited with 29,050 rubles.

From 06/01/2013 to 10/09/2015 28 months and 9 days worked, rounded up to 28 months (9 days less than half a month).

Determine the number of vacation days set for the entire period:

28 months × 2.33 = 65.24 days

But 28 days have already been used, so you should compensate:

65,24 - 28 = 37,24 days

The billing period is 12 months before the vacation, in our example - from 10/01/2014 to 09/30/2014. During this period, a total of 320,012.48 rubles was accrued, to calculate the average daily earnings, you need to take the amount without vacation pay:

320,012.48 - 29,050 = 290,962.48 rubles

To calculate the actual hours worked, we take 11 fully worked months and 3 calendar days in October 2014 (31 - 28 vacation days).

Thus, in the billing period:

29.3 × 11 + 3/31 = 322.397 cal. days

The average daily salary will be:

RUB 290,962.48 / 322.397 = 902.50 rubles / day.

Therefore, compensation for unused vacation should be accrued in the amount of:

902.50 × 37.24 = 33,609.10 rubles

findings

The legislation prohibits not to grant vacation for two years in a row, to replace the next basic vacation lasting 28 calendar days with monetary compensation.

The employee must be warned about the start date of the vacation two weeks before the start of the vacation, vacation pay must be issued no later than three days before the start of the vacation.

Vacation can be divided into parts, but with the condition that one part of it must be at least 14 calendar days in a row.

Vacation pay is calculated in calendar days. If non-working holidays fall on the vacation period, these days are not paid, and the vacation is extended.

In accordance with paragraph 8 of Art. 255 tax code For the purposes of taxation of profits in the Russian Federation, only that amount of compensation for unused vacation, which is calculated in accordance with generally established rules, can be recognized as expenses. Rounding the number of days of unused vacation up will result in an overstatement of the amount of payments made in favor of the employee and an underestimation of the tax base for income tax, and rounding down (from 2.33 days to 2 days) will lead to the payment of a smaller amount to the employee, than required by law.

S. S. Velizhanskaya,
Deputy Chief Accountant of the Federal Budgetary Health Institution "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky Districts of Yekaterinburg"