How to correctly calculate vacation pay. Features of calculating vacation pay. Payments taken into account when calculating vacation pay

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:

Wages accrued in accordance with the employment contract and additional agreements, including payment in kind (its value is assessed by the employer).
Fees paid to journalists and creative workers on a regular or irregular basis.
Compensation for overtime hours.
Bonuses and other incentive and motivating payments.
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:

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

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 he worked 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.

2019 introduced changes to the procedure for calculating vacation compensation for company employees. Working citizens of the Russian Federation should know about this. In addition, these changes in legislation directly affect accountants.

Let's look at what has changed in the calculation of vacation pay by 2019, and also determine how to calculate payment for vacation.

The procedure for calculating vacation pay - what has changed by 2019?

Officially, payment of funds is due to all employees who go on vacation. Changes may occur because there may be more public holidays throughout the year. The total amount of vacation pay depends on them.

The main law controlling the calculation is regulation number 922, approved by the Government of the Russian Federation.

In the new calculation procedure, the formula does not change, but:

Another will be the coefficient of the average number of days worked by a specialist. In 2018 it was 29.3.
The average salary of the employee is also taken into account.
The calculation period, of course, also affects the size of the amount. It refers to the amount of earnings per day.
The length of time you work for a company also affects your payout. For example, according to the new legislation, an employee will be able to go on vacation after working for six months. Then the amount will be calculated not for 12, but for 6 months.

As a rule, vacation pay is calculated in the following cases:

If you have worked for a year.
When you have worked for 11 months and need to go on vacation.
If you decide to quit.
When you have gone on sick leave and, due to poor health, need more rest.

In all situations listed above, time worked and total earnings will be considered.

Necessary data for calculating vacation pay 2019

When calculating monetary rewards during vacation, information about:

Accrued allowances.
Allotted bonuses.
All kinds of additional payments, which are calculated at certain rates.
The number of salaries and rates held by the employee.
Additional payments that are due for the class and specialist qualifications.
Increases for length of service.
Allowances for difficult working conditions. For example, Seversk payments.

All bonuses and allowances that can be paid to an employee will be approved by the manager or director of the company. Usually the accountant submits a calculation in which he describes all kinds of additional payments and the total amount of vacation pay. The employer chooses which one to take into account.

Please note that quarterly bonuses will only be accrued if they are within a billing period at the time they are calculated.

The amount of vacation pay will not be affected in any way by:

Funds necessary for business trips.
Hospital benefits.
Material assistance.
Compensation for food.
Funds for transportation costs.
Payment for disability.

Calculation of average earnings for vacation pay in 2019 - example of calculation

To determine the average earnings for 1 day, you need to use the following formula:

It can be used after a full month has been worked.

The formula for calculating vacation pay will be as follows:

Here's an example:

In 2018, citizen Ivanova earned 120 thousand rubles (SZ). To this amount you can add all the bonuses you received during the year.

Her average monthly earnings (ASM) will be 12 thousand rubles. The total annual earnings should be divided by 12.
The average daily earnings (ADE) of a citizen will be 409.55 rubles. It is necessary to divide the SMZ by a coefficient of 29.3.
The amount of vacation pay will be equal to: 11,467.4 rubles. This is taking into account 28 calendar days.
It follows: 409.55 x 28 = 11467.4.

New coefficient for calculating vacation pay by 2019 - formulas and examples of calculation using the new coefficient

When calculating the average earnings payment in 2018, it was decided to take into account a coefficient of 29.3.

The indicator is necessary to know what the average number of days in a month is, and to correctly calculate the average daily earnings, and then the amount of vacation pay.

There are several cases when an employee should follow different calculation procedures:

1. When the specialist has worked for a full year

In such circumstances, the calculation procedure will be as follows:

2. If the billing period is less than a month or a year

This is the most common situation, as employees may be asked to take leave before the end of their working year.

Follow these instructions:

Calculate the days worked in full for each month. To do this, multiply the coefficient 29.3 by the number of months.
Count down the days that were not fully worked. You should divide 29.3 by total number days in a month and multiply by the previous number of days.
Add up the obtained indicators of the first two points. This will give you the number of days that will be taken into account in the next calculation.
Calculate SDZ: divide your total income by the previous days indicator.

Here's an example:

Citizen Ivanova worked for the company for less than a year – 9 months. The accountant accepted her application and began calculating vacation pay:

Total income: 120 thousand rubles.
SMZ. We divide the total earnings by 9 and get: 13333.33 rubles.
SDZ. We divide the resulting indicator by the coefficient and get: 455.06 rubles.
Vacation pay with half a rest, that is, with 14 days, will be as follows: 455.06 x 14 = 6370.84 rubles.

3. When the citizen did not use his vacation

Each employee can count on compensation for rest that they did not take advantage of. Upon dismissal or while continuing to work, the calculation will be the same.

To determine the amount of compensation, you should use the instructions indicated in the case of an incomplete billing period. But in the scheme, only one last point changes - the SDZ is multiplied by the number of days of your total rest period.

So, having selected the desired number from the table, you can substitute it into the same calculation formula.

4. When taking into account bonus payments received

Let's start right away with an example: Citizen Sidorova worked for a full year - from February 2016 to March 2017. Her statutory leave is 28 days. Sidorova’s annual income is 150 thousand rubles. In December 2016, she was paid a bonus of 12 thousand rubles.

To calculate vacation pay along with bonus payments, we follow the following scheme:

Annual salary + bonus / 12 / 29.3 x 28

It turns out that Sidorova will be paid vacation pay in the amount of: 150 thousand rubles. + 12 thousand rubles. / 12 /29.3 x 28 = 12,901 rub.

If citizen Sidorova had worked for less than a full year, for example, gone on sick leave, then the bonus would have been calculated according to this formula:

Please note that quarterly and monthly bonuses are taken into account in full. But the annual reporting bonus may be subject to adjustment. For example, if it is paid after the vacation.

We list what bonus payments will be taken into account when determining vacation pay:

Type of award	Accrual time, billing period only
One-time incentives paid under the OT system.	Everything is taken into account.
Additional payments once a month.	Everything is taken into account. But 1 additional payment is equal to 1 month. Two additional payments cannot be taken into account for the same calendar month.
Payments due once a quarter, once every six months.	Everything is taken into account. The accountant can divide them into parts, paying the employee monthly, but the entire amount will be counted.
Bonuses given once a year or for length of service.	Those that will be accrued for the year preceding the vacation are taken into account.

Now you can plug in the required numbers into the formula and calculate your bonus and vacation pay.

5. If promoted, but without bonuses

With this procedure for calculating vacation pay, you must first of all know the indexation coefficient. It is calculated like this:

Let's look at an example to help you understand the calculation:

Citizen Fedorov worked at the Romashka company from April 2016 to April 2017. An order has already been signed that he will go on vacation from April 15, 2017 for 28 days. The citizen worked the entire period without going on sick leave. The salary of a small-level specialist was 15 thousand rubles. After 6 months, that is, in September 2016, Fedorov was promoted. His salary began to be 25 thousand rubles.

We determine the coefficient - the increase indicator. The second salary should be divided by the first: 25,000 by 15,000. It turns out 1.6.
We will carry out indexation for two periods: the first and second six months that Fedorov worked.

1) For April-September 2016, income amounted to 90 thousand rubles. The initial salary (15 thousand rubles) should be multiplied by the number of months that were worked.

2) For October-March 2017, Fedorov’s income amounted to 240 thousand rubles. The salary that was increased should be multiplied by the resulting coefficient and the number of months: 25,000 x 1.6 x 6.

3. Let's calculate vacation pay. We divide the total income (90 thousand rubles + 240 thousand rubles) by 12 and 29.3, and then multiply by the number of vacation days (28). The resulting amount is 26,279 rubles.

6. With promotion and possible bonuses

Determination of the amount of vacation pay will be calculated according to general formula, but only the coefficient will change.

To calculate it, follow this scheme:

Please note that the following payments are not taken into account:

Bonuses accrued based on the results of work performed. Usually they add a bonus equal to 10-15% of the salary.
Semi-annual bonus, which amounted to 1-3 times the salary.
Payments made one-time. They do not depend in any way on salary.

Calculation of vacation pay and sick leave in 2019

The Labor Code of our country provides for mandatory provision to all employees of any enterprise or organization. New law, establishing the procedure for calculating vacation pay in 2019, has not been adopted. Therefore, vacation payments should be considered taking into account Article 139 of the Labor Code of the Russian Federation and paragraph 4 of the Regulations on the specifics of the procedure for calculating average wages (approved by the Government of the Russian Federation on December 24, 2007 No. 922).

This article will be an excellent assistant in calculating vacation pay for both workers and employers.

This is important for every employer to know

The next vacation, granted once per calendar year, must meet the following criteria established by law:

When an employee is dismissed, taking into account unused days of legal rest, compensation in connection with dismissal, also called vacation pay, is due;

In case of refusal of the required rest, compensation is provided, issued at the request of the employee. It can be accrued for several calendar periods;

After one year of work, it is possible not to withstand the half-year required by law, but to release workers on vacation according to a specially drawn up schedule;

The required funds are issued no later than three days before the start of the vacation;

The period of rest must be at least 28 calendar days, excluding holidays and non-working days;

The Labor Code prohibits replacing compensation with compensation only for regular vacations. And additional leave, if provided, is possible if; there is consent of both the employee and the employer;

At the request of the employee, vacation can be postponed, but no more than 2 times in a row;

Leave may be granted in mandatory every six months, according to a written statement;

It is possible to split the vacation into several periods, with the condition that one part in any case will be more than two weeks.

In 2016, the formula for calculating vacation pay changed: when calculating vacation pay, a coefficient (average monthly number of calendar days per year) of 29.3 is applied, and not 29.4, as in 2015

Correct calculation of vacation pay

To accurately determine the amount of vacation pay you need to know:

average daily earnings;

billing period.

billing period;

the total amount of payments received by the employee in this period.

Read also: How to write a vacation application. Current sample 2019

How to determine the billing period

It is determined quite simply: the 12 months immediately preceding the date the employee goes on leave are taken. If more than a single day has not been worked this year, then more early date or the period in which the income occurred.

Payments that are taken into account when calculating vacation pay

After determining the billing period, you need to indicate the amount necessary to find the average daily earnings. To do this, all payments in the equivalent of wages for the year are summed up. It is important to remember that this base does not include interest, loans, assistance, dividends, insurance payments and various compensations.

Read also: Features of combining maternity and annual paid leave

Determining the amount of average daily income

It is calculated using a special formula: SZ = D/29.3/12, where 29.3 is the average monthly number of calendar days per year; SZ – average daily earnings; 12 – number of months; D - employee income for the specified period.

How to calculate the amount of vacation pay in 2019

Having determined the amount of average daily earnings, you can calculate the amount of vacation pay. It is determined by multiplying the found daily earnings and the number of days on vacation. This is the simplest way to determine the amount of payment, but sometimes there are more difficult situations, which we’ll talk about below.

SO = SZ x DO, where SZ is the average daily earnings, DO is the number of days on vacation.

Example:

Employee Kovryzhkin goes on vacation from 02/05/2018, the duration is 28 statutory vacation days. His salary is 15,000 rubles, bonus is 2,000 rubles. The billing period has worked out completely.

Average daily income: (15,000 + 2000) x 12 /12 / 29.3 = 580.24 rubles.
Amount of vacation pay: 578.24 x 28 = 16,190.72 rubles.

If the employee’s work activity was part-time

Cardinal differences or important features in this case, it is not provided, and direct labor is paid in proportion to the period worked. When determining average daily earnings, payments taken into account are included according to general rules, and the duration of the vacation does not change.

Read also: Calculation of compensation for unused vacation upon dismissal in 2018

If the billing period has not been fully worked out

It doesn’t matter how much was not worked in the end, several days or months, in any case, the income for this period calculated in the usual way. Moreover, unworked time should not be replaced by time that was not included in the billing period. To do this, you just need to determine the days worked. They are found by dividing the coefficient 29.4 by two values multiplied together: the number of calendar days per month and the number of calendar days worked during the same period.

Example:

Employee Kovryzhkin will go on vacation for 28 calendar days starting October 20, 2018. His salary is 20,000 rubles. The billing period includes October–December 2017 and January–September 2018. In July, the employee worked 10 working days due to illness. In this case, 10 working days are equivalent to 14 calendar days.

In July – 21 working days.
Let's calculate the amount of earnings for July
20000 / 21 x 10 = 9523.81 rub.
Let us determine the number of settlement days in less than a month:
29.4 / 31 x 14 = 13.28 calendars. days
Let's calculate the amount of vacation pay
(9523.81 + 20000 x 11 months) / (13.28 + 29.3 x 11) x 28 = 19088.44 rubles.
The amount of vacation pay amounted to 19,088.44 rubles.

How are vacation pay calculated? When does an accountant think is the best time to go on vacation?

This information will be useful for students of retraining and advanced training courses in the following areas:

Labor protection at the enterprise

Number of vacation days

Any citizen of Russia who works has the right to rest in the form of vacation. For one year of work at the enterprise, an employee is entitled to 28 days of vacation ( Labor Code Article 115).

Extended leave is provided for certain categories of professions and positions. For example, according to the Decree of the Government of the Russian Federation dated May 14, 2015 No. 466, from 42 to 56 are provided for teaching staff vacation days(download Resolution 466 as amended on April 7, 2017)

Extended vacation for medical workers regulated by Decrees of the Government of the Russian Federation No. 482 and No. 1588. For example, psychiatrists and their staff, as well as the hostess sister who is directly involved in patient care, have the right to an additional 35 days of rest, the head nurse - 28 additional days. days, and TB doctors, as well as laboratory assistants of all levels - 21 days. Other health workers – an additional two weeks.

Calculation of vacation days

After working for six months in an organization, an employee has the right to take vacation for the days worked. Vacation days are calculated according to the following scheme:

1 month worked = 2.33 vacation days. After six months of work, 14 days of rest appear.

Vacation days fall on holidays

Do not count towards vacation holidays. For example, if your vacation falls on January holidays, then these days will not be counted as vacation days. Accordingly, these days are not paid. On the one hand, this is a plus - you have one more extra day of rest. On the other hand, you will not receive vacation pay for it. That is, from a financial point of view, this is a minus. You have to choose: rest longer and get less.

Vacation is not only a right, but also an obligation

Those days that you did not use accumulate, but not more than 2 years.

In turn, the organization may be fined if it is discovered that the employee has not been on vacation for more than 2 years (Article 124 of the Labor Code of the Russian Federation and Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Employees do not have the right to refuse leave; such behavior is a violation of internal labor regulations (Article 192 of the Labor Code of the Russian Federation). In this case it is necessary disciplinary action and even dismissal.

Calculation of vacation pay upon dismissal

In some cases, the employer compensates the employee for unused vacation days; the employer has the right to compensate in cash.

Withholding the amount for used vacation upon dismissal

Employees who worked the first six months, took 28 days of vacation, and then quit, will be recalculated, as a result of which the accounting department will withhold part of the payments. By law, you can withhold no more than 20% of the salary paid upon dismissal. If they do not cover the debt, the balance can only be collected if the employee agrees to pay it back voluntarily.

Compensation for unused extended leave

Employees who have the right to extended leave may exercise the right to receive monetary compensation for unused vacation. You can use money to compensate for all days that exceed 28 mandatory days.

How are vacation pay calculated?

Payments of vacation pay are made no later than three days before the vacation. This includes weekends, holidays and workdays. In case of delays, the employer must ask the employee for consent to receive delayed vacation pay on a bank card.

To calculate vacation pay, average daily earnings are calculated - SDZ. This amount of income for 1 year is divided into 12 parts-months and 29.3. The last figure reflects the average number of days in a month. The resulting amount is multiplied by the number of vacation days.

What is included in the calculation of average daily earnings?

The rules for calculating vacation pay are regulated by the provisions of Article 139 of the Labor Code of the Russian Federation and the Regulation on the specifics of the procedure for calculating the average salary No. 922.

The annual salary does not include days of work where the employee receives average earnings rather than the usual salary. These include:

vacation,
sick leave,
business trips, etc.

Calculation of vacation pay and salary

In fact, the amount of vacation pay is always less than the salary itself. This is because these two parts are counted differently.

Salary calculation:

The salary is divided by the number of working days in a month and multiplied by the number of days worked. Let's say that this month has 23 working days, and another month has 20 days. As a result, it turns out that 1 working day in a shorter month will cost more than in a longer one. Note that we are talking about employee salaries here. Its size is indicated in employment contract, and when calculating the average daily earnings, it is this that is taken into account. That is, for companies that have adopted a gray remuneration scheme, going on vacation is not very profitable.

Vacation pay calculation:

As we have already mentioned, vacation pay is calculated based on the calculation of average daily earnings. And everything is taken into account here calendar days, including weekends. As a result, it turns out that 1 day of vacation costs less than 1 working day.

When vacation falls only on working days - for example, Monday, Tuesday and Wednesday - then for these three days the person receives three SDZ. And three working days are deducted from his salary, which, as a rule, are more expensive.

To make it more profitable to take a vacation, include weekends in your account: they do not subtract working days from your salary, but are included in the calculation of vacation pay. So, contrary to stereotypes, taking paid leave in May between holidays is beneficial if the vacation includes weekends. But at the end of the month the situation changes: vacation in the last weeks of May will hit your wallet.

In what cases will vacation pay be much less?

if the employee was on maternity leave, on sick leave, on a business trip, on vacation, or participated in blood donation days;
when there was a salary increase during the year;
there were no bonuses during the year;
there are holidays in the month.