How to calculate paid leave. What is included in the billing period. How are vacation pay calculated for teachers?

Hello, dear readers. Elena is in touch with a new portion of useful materials on accounting. Today we will look at the topic of calculating vacation pay.

According to the Labor Code of the Russian Federation (Article 115), leave is granted in calendar days(with some exceptions).

The duration of basic annual leave is 28 calendar days. At the same time, non-working holidays those falling during the vacation period are not included in the number of vacation days (Article 120 of the Labor Code of the Russian Federation).

For workers under the age of 18, the duration of vacation is 31 calendar days (Article 267 of the Labor Code of the Russian Federation), for disabled people - 30 days (Federal Law of November 24, 1995 No. 181 “On social protection disabled people). Extended basic annual leave has been established for teaching staff. (Article 334 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation dated May 14, 2015 No. 466).

In addition to basic annual leave, some categories of employees are provided with annual additional holidays(Article 116 of the Labor Code of the Russian Federation). This applies to:

• workers engaged in work with hazardous or hazardous conditions labor
• employees with a special nature of work (for example, medical or teaching workers)
• workers with irregular working hours
• working in the Far North and similar areas.

In addition, employers have the right to independently establish additional leaves for their employees (Article 116 of the Labor Code of the Russian Federation).

Vacation in working days is provided

• For seasonal workers (Article 295 of the Labor Code of the Russian Federation) in the amount of two working days for each month worked
• For employees who have concluded an employment contract with the employer for a period of up to two months (Article 291 of the Labor Code of the Russian Federation) in the amount of two working days for each month worked
• Judges (Law of the Russian Federation dated June 26, 1992 No. 3132-1 “On the status of judges in the Russian Federation”).

Calculation of average salary for calculating vacation pay

According to Article 139 of the Labor Code of the Russian Federation, it must be done in a uniform manner for everyone. The specifics of the procedure for calculating the average salary are determined by the Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating the average wages».

Vacation amounts are calculated in the following sequence:

• The period of work (preceding the vacation) necessary for calculating vacation pay is determined
• Payments are determined (in the selected period prior to the vacation) that are included in the calculation
• Earnings are calculated for one day of vacation (average daily earnings)
• The entire amount of vacation pay is calculated taking into account the withheld income tax individuals.

The calculation is made based on the actual accrued wages for the 12 calendar months preceding the period during which the employee retains his average salary. Vacation is just such a period.

In addition to the basic salary, the calculation includes all payments provided for by the remuneration system, including incentive accruals, additional payments related to working conditions (for example, for harmful or difficult conditions labor), additional payments related to the working hours (for example, for night work), bonuses for expanding the service area and other payments.

The calculation does not include social payments, amounts of financial assistance, one-time bonuses for holidays, sick leave payments, vacations, downtime pay, payment based on the average for the period of a business trip and in other cases of release of an employee from work with or without pay. .

Bonuses are included in the calculation of vacation pay in a special manner:

• The selected period excludes the time when the vacationer did not work for any valid reason (on sick leave, on a business trip, downtime, on vacation and in other cases of maintaining the average salary)
• Next, the average daily earnings are calculated. If vacation is granted in calendar days, then the received salary amount for 12 months is divided by the number of months worked (12) and divided by the average monthly number of calendar days (29.3)
• The entire amount of accruals for vacation is determined - the resulting average daily amount for one day of vacation is multiplied by the number of calendar days of vacation
• The amount of vacation pay to be paid is determined. To do this, 13% personal income tax is deducted from the total amount of accrued vacation pay. The resulting difference will be the “net” amount of vacation pay.

Calculation of vacation pay in various situations

• The vacationer has worked in the organization for more than a year (he has worked out the entire pay period). There were no periods excluded from the calculation (I was not on sick leave, on vacation, etc.)
• The vacationer worked in the organization for more than a year. There were excluded periods in the billing period due to illness and being on a business trip
• The vacationer has worked in the organization for less than a year (the billing period has not been fully worked out)
• The vacationer has worked for the organization for more than a year, but the billing period consists of excluded days (the employee was on maternity leave for up to 1.5 years)
• The vacationer has worked in the organization for less than a year, less than a month, or has no days worked at all.
• Inclusion of bonuses in holiday amounts
• Inclusion of bonuses in vacation amounts in case of accrual of bonuses without taking into account actually worked time

The vacationer worked in the organization for more than a year. There were no periods excluded from the calculation.

Parus LLC provided Vladimirov N.N. vacation from December 14, 2015 for 28 calendar days. He has been working in this organization since December 1, 2014. his salary is 20,000 rubles. In July 2015 he was accrued material aid in the amount of 4000 rubles. No other payments were accrued to him.

• We define a period equal to 12 months, i.e. from December 1, 2014 to November 30, 2015
• We determine payments for calculation of 20,0000 rubles. * 12 months = 240,000 rub. (4000 rubles of financial assistance is not taken into account in the calculation)
• Average daily earnings will be 682 rubles. 59 kopecks (RUB 240,000/12 months/29.3).
• the accrued amount of vacation pay will be 19,112 rubles. 52 kopecks (682.59 * 28 days)
• the amount of personal income tax (NDFL) will be 2,485 rubles. (RUB 19,112.52 *13%)
• Amount to be paid 16,627 rubles. 52 kopecks (RUB 19,112.52 - RUB 2,485 personal income tax)

By the way, N.N. Vladimirov was hired to work. It will be released not on January 11, 16, but on January 19, 16, because... vacation is extended by 8 holidays (from January 1 to January 8, 2016), which are not included in the vacation period.

The vacationer worked in the organization for more than a year. During the billing period, I did not work for some time due to illness and being on a business trip.

If in the period involved in the calculation of vacation pay there were excluded periods (sick leave, business trips, etc.), then to calculate the average daily earnings:

• Let's determine the number of calendar days worked in a month that is not fully worked. For this:
  29.3/ number of calendar days in this month * number of calendar days falling within the worked period of this month
• Let's determine the average daily earnings. For this:
  All payments included in the calculation/(29.3 * number of months worked in full + number of days worked in a month that was not fully worked).

Parus LLC provided Vladimirov N.N. vacation from December 10, 2015 for 28 calendar days. He has been working in this organization for 1.5 years. His salary is 20,000 rubles. From April 6 to April 15, 2015 (10 calendar days) he was on sick leave.

The amount of accruals for April amounted to 17,727 rubles, including sick leave benefits of 5,000 rubles. From October 5 to October 7, 2015, he was on a business trip. The salary for October amounted to 20,100 rubles, including 2,827 rubles during the business trip.

The period for calculating vacation pay, for which it is necessary to take into account payments and time worked, is 01.12.14 to 30.11.15

For clarity, let's create the following table:

Where the taken into account earnings for April will be 12,727 rubles. = 17727 –5000 rub.,
for October - 17273 rubles = 20100-2827 rubles.

The number of calendar days worked in April will be:

29.3/ 30* (30-10) = 0.977 * 20 = 19.5 days (where 30 is the number of calendar days in April, 10 is the number of calendar days when the vacationer was on sick leave).
The number of calendar days worked in October will be:

29.3/ 31*(31-3)=26.5 days (where 31 is the calendar days of October, and 3 is the number of calendar days of being on a business trip).

The total payments involved in the calculation will be 230,000 rubles; the number of calendar days involved in the calculation will be 339 days.

Average daily earnings will be 678 rubles. 47 kopecks = 230,0000 rubles / 339 days

The accrued amount of vacation pay will be 18,997 rubles, 16 kopecks = (678.47 rubles * 28 days).

Vacation pay to be paid 16527.16 rubles = 18997.16 minus personal income tax 2470 rubles.

The vacationer has worked for the organization for less than a year

If the billing period has not been fully worked out, the calculation of vacation pay amounts is carried out similarly to the calculation in which there are excluded periods. The number of calendar days in a fully worked month will be 29.3 days, and the number of calendar days worked in an incompletely worked month is adjusted.

Parus LLC provided Vasiliev V.V. vacation from January 11, 2016 for 28 calendar days. He has been working in this organization since July 9, 2015. his salary is 20,000 rubles. The accrued salary for July amounted to 14,783 rubles. He was not accrued any other payments for the period worked.

The vacationer has worked for the organization for more than a year, but the billing period consists of excluded days

There are situations when an employee has been working for an organization for more than a year, but during the period for calculating vacation pay, all days were excluded. In this case, the previous 12 months in which the vacationer had days worked are taken into account.

Mylnikova E.A. On February 24, 2016, immediately after being on maternity leave and leave to care for a child up to 1.5 years old, basic paid leave was granted. The last day she worked was in early February 2014.

The calculation period for vacation pay will be the period from February 1, 2013 to January 31, 2014.

The vacationer has worked in the organization for less than a year, less than a month, or has no days worked at all.

If the vacationer did not actually have accrued wages (or actually worked days) for the pay period or before it, the average salary is calculated based on the accrued wages for the days of the month in which the employee goes on vacation.

If the vacationer has no accrued salary or days worked at all, vacation amounts are calculated based on the tariff rate established for this employee.

Golikova V.O. hired at Solnechny Bereg LLC as a sales manager with a salary of 40,000 rubles. September 01, 2015 On the same day she was sent on a business trip. Upon returning from a business trip, she was on sick leave, and from March 1, 2016, she was granted leave for 14 calendar days.

Payments for settlement will be 40,000 rubles. Average monthly number of calendar days 29.3.

Average daily salary = 40,000/29.3 = 1,365.19 rubles. The entire accrued amount will be 1365.14 rubles. *14 days=19112.26 rub. Payable 19112.26 -2485 =16627.26 rubles

Bonuses are taken into account in a special manner for calculating vacation pay.

The procedure for including bonuses for calculating vacation pay depends on:

• Depending on the type of bonus (monthly, quarterly, annual);
• on whether the actual time worked during the billing period was taken into account in the bonus amount.

Monthly bonuses - those actually accrued in the billing period are included in the calculation, one for each indicator for each month of the billing period

Head of the production department V.P. Smirnov From December 10, 2015, another leave was granted. Based on the results of work for the month, according to the Regulations on bonuses, in October 2015 he was awarded three bonuses, two of them for increasing production output and one bonus for saving materials. In November 2015, he was awarded two bonuses, one for increasing production output and one for saving materials.

In the calculation of vacation pay to V.P. Smirnov Four bonuses will be taken into account - two for increasing production output (for October, November) and two for saving materials (for October, November).

Bonuses for a period of work exceeding one, but not more than 12 months -
actually accrued in the billing period are included in the calculation one for each indicator if the duration of this period does not exceed the billing period.

In the amount of one part for each month of the billing period, if the duration of this period exceeds the billing period.

Inclusion of bonuses in vacation amounts in case of accrual of bonuses without taking into account actually worked time

If the bonus did not take into account the actual time worked and the period for which the bonus is calculated was not fully worked out or there were periods during which the employee was on sick leave, on a business trip or other excluded periods, then bonuses are taken into account in proportion to the time worked.

Bonus for accounting for vacation pay = The entire amount of bonuses taken into account for the billing period / total number of working days in the billing period according to the production schedule * number of days worked in this period.

Please note that to calculate bonuses taken into account in vacation pay, working days are used (five-day or six-day working week).

Volkova I.A. From March 1, 2016, basic leave was granted. In January, February and August 2015, she received monthly bonuses of 5,000 rubles, in addition, in 2015, she received quarterly bonuses for the 2nd and 3rd quarters of 2015, each of 20,000 rubles. and an annual bonus for 2015 in the amount of 30,000 rubles, excluding actual time worked. In the period from October 19 to October 28, 2015, she was on sick leave.

Solution: Monthly bonuses for January and February 2015 will not be included in the calculation of vacation pay in 2016 because the period of their accrual exceeds the calculated period (accruals from 03/01/2015 to 02/29/2016 are taken into account).

Quarterly bonuses and monthly bonuses for August will be fully included in the calculation. Their amount will be 45,000 rubles.

Annual bonus in the amount of 30,000 rubles. needs to be adjusted because there were periods excluded from the calculation
The total number of working days during the bonus payment period for 2015 (the company has established a five-day work week) is 247 working days.

Of these, January and February 2015 are not included in the calculation period for vacation pay (15+19) and in October 8 working days were not worked (days on sick leave), the annual bonus for accounting for vacation pay will be (30,000 /247 *(247- (15+19 +8)) =30000/247*205=24898.78 rub.

That's all I have for today, I hope now you will understand how to carry out vacation calculations. See you in the next materials.

Russian legislation guarantees any officially employed person the right to annual paid leave. This right does not depend either on the organizational and legal form of the enterprise, or on the procedure for concluding, with the exception of fixed-term employment contracts. And since the vacation is paid, employees of the accounting department need to calculate (every year and for each employee) the amount of payments for the vacation period.

To calculate vacation pay, a simple formula is used, which, depending on the circumstances, can be slightly modified while maintaining its essence. There are also special cases; for example, to find out, you will have to use a more complex calculation scheme. How money should be accrued to an employee during the vacation period will be described below.

What is needed to calculate vacation pay?

You can calculate how much an employee is entitled to during annual paid leave according to the government-approved Russian Federation(“Regulations on the peculiarities of the procedure for calculating average wages”) formula. As already mentioned, additional variables may be included in it, but the principle remains unchanged: you need to know how many days a person worked during the past period, as well as his total income for the same period.

Important: although you can start making calculations at any time after drawing up the next vacation schedule (even before signing), you shouldn’t rush too much. Illness or sudden dismissal may lead to the need to carry out new calculations.

The procedure for calculating vacation payments

As follows from the previously mentioned document, the total income used in calculating vacation pay consists of the following components:

1. Wages accrued in accordance with the employment contract and additional agreements, including payment in kind (its value is assessed by the employer).
2. Fees paid to journalists and creative workers on a regular or irregular basis.
3. Compensation for overtime hours.
4. Bonuses and other incentive and motivating payments.
5. Allowances, additional payments and compensations accrued in fixed amounts or as a percentage of the basic salary.

The following payments are excluded from the calculation of vacation pay:

1. Financial assistance and other social compensation.
2. For the period of temporary disability, the last months of pregnancy and childbirth (sick leave).
3. Payment for days allocated to care for children with disabilities.
4. Other accruals related to suspensions of work agreed upon with the employer or independent of the will of both parties.

Important: notwithstanding the provisions of the current legislation, the employer may, at its discretion, include the above-mentioned payments in the calculation of vacation pay or assign an additional bonus to the person leaving on regular annual leave. The main thing is that the final amount is not less than that obtained as a result of calculations using the approved formula.

With full time worked

Ideally, if a person has worked full year(from the first day to the last, without sick leave, days to care for children and other justified absences enshrined in orders), vacation pay for him should be calculated using a simple formula.

ABOUT= Sd × Do, where

• SD- average employee income per day;
• Before- number of vacation days.

The average daily income is calculated, in turn, using the following formula:

SD= V / (12 × 29.3), where

• IN- the amount of all official payments included in the above list for the year;
• 12 - number of months in a year;
• 29,3 - the established average annual length of the month.

The number of vacation days is determined by the terms of the employment contract, additional agreements and individual orders of management, and therefore varies significantly.

With incomplete hours worked

If an employee, for one or more of the reasons listed above, did not work the entire year, the same formula is used to calculate the amount due to him during vacation, but with a modified value of SD.

SD= B/(29.3 × M + D), where

• IN- the total income received from the employer for the year, with the exception of previously transferred payments;
• M- number of fully worked months;
• D- the number of fully worked days in an “incomplete” month (can be fractional).

Examples of vacation pay calculations

First example. Let an employee of the company, who worked fully for the entire year before the vacation, receive a total of 400 thousand rubles for 12 months, and the duration of the vacation due to him was 30 days. Then the amount of vacation pay he received will be: O = 400,000 / 12 × 29.3 × 30, that is, 34,130 rubles.

Second example. Let (while maintaining the same conditions) the employee was on sick leave for 14 days during the year. For an “incomplete” month, he therefore worked 15 days. There are 11 “full” months in a year. The total income in this case will decrease by 16,670 rubles - this is how much (taking into account the average daily wage) the employee will receive less for 14 days of temporary disability. In this case, calculations should be carried out using the following formula: O = (400,000 – 16,670) / (29.3 × 11 + 15) × 30, that is, 34,090 rubles.

It is these “net” amounts of vacation pay that the employee should receive; as already mentioned, the employer can increase, but not decrease, them at will.

Let's sum it up

To calculate the amount of vacation pay, it is necessary to take into account the employee’s total income for the year, the number of “full” and “partial” months worked by him and the established duration of vacation. The employer can increase the resulting “basic” amount at its discretion, but not decrease it.

Total income includes all official payments to the employee during the year. The exceptions are social benefits, sick leave, including for pregnancy and childbirth, and compensation for working time lost through no fault of the employee. When calculating vacation pay for a year not fully worked, the listed payments should first be subtracted from the total income and only then the remaining mathematical operations should be performed.

Labor legislation has a provision for payment for the time when a person is not working, 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 carried out 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 payment to an employee.

Labor legislation states that everyone working at an enterprise is entitled to 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 start and end.

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

Vacation can be basic or additional.

When paying the main leave, all payments made to the employee in accordance with employment contract or contract:

1. basic salary
2. additional payments for overtime
3. various types of awards
4. other types of rewards.

The amount of annual earnings does not include:

1. amount of financial assistance;
2. payments for sick leave (sick leave pay);
3. payment of travel expenses;
4. payments for forced downtime of the enterprise;
5. payment for additional non-working days provided to a woman to care for a disabled child;
6. other social benefits.

The amount of money earned by the employee during the past year is taken as the initial 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 operating modes. The methods for calculating vacation pay for an employee depend on the actual time worked.
If the calculation period has been fully worked out
With a fully worked annual (12 month) pay period, the amount of vacation pay is calculated using the formula:

O = ZP: 12: 29.4 x D

where O is the amount of vacation pay,

ZP – the total amount of annual wages;

D – quantity vacation days.

Example 1. An employee of an enterprise operating 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 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 length of service has not been fully developed, the calculation is different.

It happens that during one of the months of the period taken as the calculated month for calculating vacation pay, a person was ill, was on a business trip, or for some other reason did not fulfill his work duties.

This time is considered not fully worked. If the period is not fully worked (less than 12 months), the calculation of vacation pay becomes a little more complicated.

Kr=29.4 xM + D1x 1.4 + D2 x 1.4...+D12 x 1.4

where Kr is the number of days worked;

M – number of months worked in full;

D1 – the number of days that the employee worked in less than a month.

Then the amount of vacation pay is calculated. The formula used for this is:

О= ЗП:КрхД

where O is the amount to be paid;

ZP - the amount of annual salary;

Kr – number of days worked;

D – number of days provided for vacation.

Example 2. The employee of the organization will have another 28-day vacation from December 2, 2013. He has a permanent salary of 18,000 rubles per month. The work is carried out on a six-day schedule.

However, in August he had to take 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 stop working for 11 days. Accordingly, his salary this month was 10,200 rubles.

As a result, only 10 months were 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= 29.4x10 +21x1.4 +17x1.4=342
average earnings: (18000x10+10200+12650):342=202850:342=593.12 rubles.

amount to be issued: 593.12x28 = 16607.60 rubles.

Bonus payments and other remunerations included in the calculation, if the required length of service is not fully developed, 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 in a special contract: part-time work or with a contract for several months, for example, for seasonal work.

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

Vacation pay for people employed in seasonal work, with whom a contract has been concluded for two or more months, is calculated according to the following 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. to perform work within three months. The full salary amounted to 175,000 rubles.

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

The amount of vacation pay is:

175000:63x6=16667 rubles.

Work experience required for paid leave

The Labor Code (Article 121) stipulates what is included in the length of service required for the vacation to be paid in full.

It includes:

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

Vacation registration procedure

Leave to employees of the enterprise must be provided according to the schedule developed and approved at the collective meeting.

A vacation order is issued on a special form, which contains information about the position held by the employee, indicating 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.

Vacation pay must be accrued during this same period. According to the Labor Code (Article 136), their payment is made no later than three days before the start of the vacation period. All data on the leave provided is entered into the employee’s personal card, without personal review.

Computer program to help an accountant

Manual calculation of wages, vacation days, etc. is gradually becoming a thing of the past. Accountants come to the aid of making correct calculations using various computer programs. One of them is called “Salary, Timesheet, Personnel”.

This is a comprehensive program of three components, each of which provides the ability to automatically format various reporting documents.

To calculate wages and vacation pay, you can set only one component of this program - “Salary”.

Many accountants successfully use for this purpose the well-proven programs “1C: Enterprises” and “1C: Accounting”, in the menu of which there is the item “Basic accruals of the organization”, which includes the subsection “Vacation pay (AZ)”.

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

Every person looks forward to such a pleasant event as an annual vacation. Moreover, it becomes doubly pleasant if you realize: for the time when you enjoy life, you will also be paid. It will be useful for everyone to know how vacation pay is calculated. This knowledge, among other things, will help you correctly calculate your vacation time and acquire certain material benefits.

According to the Constitution, in Russia every working person has the right to rest for 28 days (calendar) once a year, which will be paid for by the employer. This pleasant time is called regular vacation and does not depend on the work regime or schedule. There are certain categories of citizens who are provided additional days recreation. These include:

• Workers who are under 18 years of age. In this case, the duration of vacation will be 31 days.
• Civil servants - their vacation lasts 30 days.
• Employees of educational and children's institutions - 48 days.
• Workers working in hazardous industries. They are given an additional three days.

In case in vacation period If there are holidays, they are added to the amount of vacation pay, but are not paid.

Calculation parameters

• duration of the billing period - this value will directly depend on the employee’s length of service, but in any case cannot exceed 12 months;
• earnings during the billing period;
• average daily earnings;
• the final amount of vacation pay.

Billing period

One of the main quantities for determining the amount of vacation pay is the billing period. It is he who determines how much vacation pay is accrued. If the employee’s working time at the enterprise exceeds one year, then this value will be 12 months, while a month is usually considered to be the period from the first to the last day of the month, inclusive. Thus, the calculation will be made from the 1st to the 30th (31st) day of each month, excluding February. In this case, the calendar month will be from the 1st to the 28th (29th). This rule also applies when calculating vacations that begin in the current year and end in the next. In this case, the period for which vacation pay must be accrued will also be equal to the twelve previous months.

However, there are often cases when an employee whose work experience at the enterprise is less than this period goes on vacation. How are vacation pay calculated in this case? If an employee has been working in an organization for less than one year, then the period for which these payments are calculated lasts from the first working day until last day month preceding the vacation.

Changing the billing period

It should be noted that the organization has the right to change this order. This possibility is provided for by the Labor Code of the Russian Federation. To do this you need to officially collective agreement fix the length of the billing period, for example, make it six months, but in this case you will have to recalculate vacation pay twice (for the year and for the period of time that is established), and then compare these amounts. The thing is that, according to the law, the amount of vacation pay cannot be less than the amount that is calculated based on annual earnings.

Earnings accrued for the billing period

Another component without which vacation pay cannot be calculated is earnings that are accrued for the pay period. If an employee honestly worked the whole year for his salary, then this is quite simple: you just need to multiply the salary by 12, but, as a rule, this situation is quite rare. Typically, in addition to the salary, the employee also receives various additional payments. In particular, the amount of earnings includes bonuses, allowances for length of service, for class and combination. You can also include here compensation payments, which are related to the working conditions and regime: additional payment for harmful and difficult conditions, regional coefficients, payments for work on holidays and weekends, overtime. Thus, the statement that a regional coefficient is calculated on vacation pay will not be entirely correct, since it is initially included in the amount of earnings, taking into account which they are calculated.

On the other hand, the amount of income for the billing period does not include amounts not related to labor activity. These can be various social payments: subsidies for food, travel, training, one-time bonuses for anniversaries or other holidays. Also, amounts paid to the employee during business trips, sick leave, and days off to care for a disabled child are not taken into account, that is, already paid based on the average monthly earnings. Thus, answering the question of whether vacation pay is calculated against vacation pay, we can state: unfortunately, no. The previous vacation period or maternity leave will not be included in the payment.

In addition, vacation pay is subject to the same contributions and taxes as wages, therefore, answering the question of whether contributions are accrued on vacation pay, we can say: yes, they are accrued. This includes personal income tax and mandatory social insurance contributions.

Bonuses when calculating vacation pay

Of course, at every enterprise, employees are awarded bonuses. As a rule, these amounts are also taken into account when calculating vacation pay, but some of them are included in it, while others are not. In this case, it all depends on the type of award:

• the monthly bonus is included in the amount of vacation pay, one for each item, that is, if an employee is given a monthly bonus for the number of sales and along with it for the volume of revenue, then 12 bonuses of the first and second types are included in the calculation;
• also, one for each indicator, the calculation of vacation pay includes bonuses for a period exceeding a month, but not the entire billing period (quarterly, semi-annual);
• if the premium exceeds the billing period, then accruals occur for each monthly part;
• the bonus, which is accrued based on the results of work for a full calendar year, and the long service bonus are taken into account in full, even if they were accrued after the vacation.

In the event that an employee has not worked for the enterprise for a full twelve months, bonuses are divided into two categories:

1. Bonuses that are awarded based on hours actually worked. They are included in the calculation of vacation pay in their entirety.
2. Awards that do not take this factor into account. In this case, to calculate payments, the amount of bonus accrued in the billing period is divided by the number of working days (according to the production calendar) and multiplied by the working days actually worked.

How are vacation pay calculated for teachers?

Teachers are representatives of the profession who are provided with certain benefits, so the calculation of vacation pay has its own characteristics. In this case, in addition to the duration of vacation, which varies from 40 to 56 calendar days, when calculating the amount of vacation pay, along with salary, additional payments for teaching hours, combination of positions, academic degrees and titles, class management and management of classrooms are taken into account. In addition, this also includes additional payments for checking written work and other bonuses and rewards.

Average daily income for a fully worked month

Another value that you need to know for the calculation vacation pay, is the average salary a worker receives per day. In order to calculate it, the amount of earnings that was accrued for the billing period is divided by twelve. The resulting amount is also divided by a fixed amount - a number corresponding to the average monthly number of calendar days. Starting from 04/2014, it is 29.3. Previously, this constant was considered to be 29.4, but since the number of holidays increased in 2013, Labor Code appropriate amendments have been made. For example, the average daily earnings for a person with wages for the reporting period of 250,000 rubles will be:

250,000 rubles: 12 months. : 29.3 work. days per month = 711.04 rubles per day.

This calculation will be correct if the employee has fully worked out the pay period.

Average daily earnings for a month not fully worked

If the employee did not work the pay period in full or there were payments in it that are excluded from the amount of earnings, the average daily earnings are calculated using the following formula:

average daily earnings = earnings that are included in the calculation: (29.3 x the number of fully worked months + those days that were actually worked in partial months).

In this case, these days can be calculated using the formula:

actually worked calendar days = 23, 9: number of days (calendar) in this month x the difference in the number of calendar days and days excluded from the paid period in the month.

If the employee had no payments at all before he went on vacation, the average daily earnings will be equal to the monthly tariff (salary): 29.3.

How to calculate vacation pay

And now, finally, we come to the most important thing - a conversation about how vacation pay is calculated. Everything is done quite simply. To do this, an amount equal to the average daily earnings must be multiplied by the days of vacation provided. Now let’s try to use an example to understand how vacation pay is calculated.

1. The employee was granted leave for 28 days. from 05/07/2015. The billing period is from 01.04. 2014 to March 31, 2015 was fully worked out, and the amount of payments amounted to 260,000 rubles. The average daily earnings in this case will be equal to 739.48, that is, 260,000: 12: 29.3. The amount of vacation pay in this case is 20705.44, that is, 739.48 x 28.

1. The employee is granted regular leave from April 16, 2015 for 28 days. In the billing period from 03/01/2014 to 03/31/2015, she was on vacation for the entire month of October, and from December 12 to 21, she was on sick leave, that is, she actually worked for 10 months. The amount of payments amounted to 350,000 rubles. Since she was on sick leave for 10 days in December, she actually worked 21 days (31 - 10), which means that the average monthly number of days in an incomplete month will be 19.8 (29, 3: 31 x 21). The average daily earnings will be 1,118.93 rubles, that is, 350,000: (29.3 x 10 + 19.8). Vacation pay will be 31,330.04 rubles, that is, 1,118.93 x 28.

As you can see, nothing complicated. Now, when preparing for your vacation, you can easily figure out how vacation pay is calculated and correctly distribute the expected amount.

The amount of vacation pay is calculated as the product
average daily earnings
by the number of days of vacation provided.

ZPsr. x Dotp.

The duration of basic paid leave is 28 calendar days.
Leave may be granted in full or may be divided into parts, but one of them should not be less than 14 days.

Payments taken into account when calculating vacation pay

Vacation pay is based on average earnings, determined in accordance with
with the Regulations on the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
To calculate it, all types of payments provided for by the remuneration system and used by a given employer are taken into account.
Such payments include:

• wages accrued to the employee according to tariff rates, salaries (official salaries) for time worked;
• wages accrued at piece rates;
• fees accrued in art organizations for employees on the payroll of these organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;
• allowances and additional payments to tariff rates (official salaries) for length of service (work experience), academic degree, academic title, for combining professions (positions), expanding service areas, increasing the volume of work performed;
• payments related to working conditions (harmfulness), as well as the amount of accrued regional coefficients, payments for work at night, weekends and non-working holidays, for overtime work;
• bonuses and rewards provided for by the remuneration system;
• other benefits applicable to this employer.

When calculating average earnings, social payments are not taken into account,

not related to wages. These include financial assistance, payment of the cost of food, travel, training, utilities, recreation, etc.

Billing period

The calculation period for any work mode is 12 calendar months preceding the period of leave. (Article 139 of the Labor Code of the Russian Federation)

The pay period does not include the time when the employee:

• received temporary disability or maternity benefits;
• had the right to average earnings in accordance with labor legislation (was on vacation or on a business trip).
  The only exception is that the employee is entitled to average earnings during breaks to feed the child, but this time is not excluded from the billing period;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff;
• was released from work for other reasons provided for by law (for example, leave without pay).

Formula 1
calculating average daily earnings for vacation pay

ZPsr. = ZPf. / 12 months / 29.3

Where:
ZPsr. – average daily earnings;
ZPf. – the amount of actually accrued wages for the billing period;
29.3 - average monthly number of calendar days.

The employee goes on another paid vacation for 14 calendar days in April 2014.
Earnings for the billing period are 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2,210.8843 rubles.
(RUB 780,000: 12 months: 29.4).
The amount of vacation pay amounted to RUB 30,952.38. (RUB 2210.8843 x 14 days).

If you use new coefficient 29.3, then the average daily earnings will be a little more and will be 2,218.4300 rubles.
(RUB 780,000: 12 months: 29.3).
This means that vacation pay will be greater, namely 31,058.02 rubles. (RUB 2,218.48 x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (RUB 31,058.02 – RUB 30,925.38).

Example 1

The employee went on vacation on July 1, 2010 for 14 days.
The billing period for its payment is from 07/01/2009 to 06/30/2010.
In the billing period, the employee was accrued wages accepted for calculation - 85,000 rubles. The amount of vacation pay should be calculated. The amount of vacation pay for 14 calendar days will be
RUB 3,373.02(RUB 85,000 / 12 months / 29.4 days x 14 days).

Formula 2
calculating average daily earnings for vacation pay

If one or more months of the billing period have been worked out
not completely
or the time when the employee was accrued average earnings was excluded from this period

ZPsr. = ZPf. / (29.3 x Mpcm + Dncm)

Where:
MPkm – the number of full calendar months worked;
Dnkm – the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated as follows:

Dnkm = 29.3 / Dk. x Dt.

Where:
Dk. – the number of calendar days of this month;
Dr. – the number of calendar days falling within the time worked in a given month.

Example 2

The employee went on vacation for 28 days. from 07/10/2010.
In the billing period (07/01/2009 – 06/30/2010) from August 15 to 17, 2009, he was on sick leave,
I was on a business trip from November 22 to November 30, 2009.
During the billing period, the employee received a salary in the amount of 98,000 rubles. excluding payments for sick leave and payment for business trips.
The amount of vacation pay should be calculated.

Let's calculate the number of calendar days attributable to time worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November – 20.6 days. (29.4 / 30 x (30-9)).

We find the average salary to pay for vacation.
It is equal to 287.22 rubles. (98,000 rub. / (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

The "employee" goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
An employee’s salary in 2010 was 8,000 rubles, and from January 1, 2011, due to an increase in salaries for all employees of the organization, the salary of an “Employee” began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and is awarded monthly bonuses.

In the billing period, the employee is accrued wages accepted for calculation:
- for May-December 2010 – 114,232.38 rubles, incl. vacation pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
- for January-April 2011 – 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

1. We exclude vacation pay from earnings for May-December 2010:
   114,232.38 – 12,152.38 = 102,080 rubles.
2. We are adjusting earnings for May-December 2010, taking into account the salary increase from January 1, 2011.
   The correction factor is 10000 / 8000 = 1.25
   Earnings for May-December 2010 will be:
   RUB 102,080 x 1.25 = 127,600 rub.
3. From earnings for January-April 2011 we exclude the amount of sick leave:
   58,348.49 – 4605.64 = 53,742.85 rubles.
4. The amount of actual accrued wages for the billing period will be:
   127,600 + 53,742.85 = 181,342.85 rubles.
5. Let's calculate the number of calendar days per hour worked in August 2010.
   2.85 days (29.4 / 31 x (31-28))
6. Let's calculate the number of calendar days per hour worked in February 2011.
   24.15 days (29.4 / 28 x (28-5))
7. We find the average daily earnings to pay for vacation.
   It is equal to: 564.93 rubles. (RUB 181,342.85 / (29.4 days x 10 months + 2.85 days + 24.15 days)).
8. The amount of vacation pay for 28 calendar days will be:
   RUB 15,818.04(564.93 x 28 days).

Important to consider!

• It is impossible not to provide leave for two years in a row or to replace “regular” leave of 28 calendar days monetary compensation.

If any part of the vacation exceeds 28 calendar days, it can be replaced by monetary compensation. For example, “extended duration” leaves are available to teachers, doctors, employees with disabilities, etc.

Vacation can be divided into parts, but so that at least one part is at least 14 calendar days in a row.

The employee must be notified of the start date of the vacation on receipt two weeks before it begins, and vacation pay must be issued to him three days before the start of the vacation. If at least one of these conditions is violated, the employee has the right to demand that the vacation be transferred to another time convenient for him.

Vacation pay is “measured” in calendar days. Moreover, if the vacation period includes non-working holidays, these days are not paid, but the vacation is extended.

Personal income tax (13%) and insurance contributions are charged on vacation pay amounts. Vacation pay reduces the income tax base.