Calculation of vacation days in January of the year. Coefficient for calculating vacation pay

Every employee of the organization, be it a manager or a cleaner, must rest. And this rule does not depend on . In 2016, amendments were adopted according to which vacation pay is paid no later than three days before going on vacation. Otherwise, the employer is subject to significant penalties.

Main calculation indicators

The previously accepted calculated coefficient of days worked is 29.3. It remained the same due to the fact that the weekend and holiday schedules in 2017 new law didn't change. In counting vacation pay The following data is also involved:

period before vacation, worked at the enterprise - 12 months. In the situation of less than a full year of employment, the actual period of work is taken to be at least 6 months. As established by the Labor Code, vacation pay and paid rest are provided to employees who have worked for more than six months at the enterprise. If the length of service is less than the specified period, rest days are not paid;
average income employee.

The procedure for calculating these indicators in 2017 remained the same. takes into account payments such as bonus amounts. Features of their inclusion when calculating vacation pay:

Certain difficulties arise in the case of two or more monthly incentives. By decree of the manager, one, the largest payment is accepted.
Quarterly bonuses are taken into account in full, provided that the employee received them in the current billing period.
Annual incentives are also taken in full if they were paid in the previous accounting period.
Bonuses are sometimes accrued during the period when the employee is on vacation. Consequently, the average earnings are recalculated and the employee is paid this amount.

How does an individual entrepreneur pay wages workers can see . In addition to bonuses, the following amounts are included in the calculation of average earnings:

additional payment at the established tariff rate;
various incentives for professionalism, bonuses for the complexity of the work;
additional payments related to length of service.

How are vacation pay determined?

Absenteeism and other reasons for absence from work are not taken into account when calculating vacation pay. Sick leave amounts will be deducted when calculating the average salary. The same rule applies to business trips, additional payments for food, and travel. Vacation payments are subject to tax and are included in.

Payment of vacation pay: terms

Amendments to the Labor Code were made in connection with the increase in the number of holidays. Vacation pay in 2017 (new law) is paid 3 calendar days before the start of the vacation. When the day falls on a weekend, money is issued in advance. Waiting for the payment of salaries or advance payments is not allowed.

The question often arises: is money issued in 3 working or calendar days? The law clearly establishes how many days before the vacation (Article 136 of the Labor Code of the Russian Federation) the payment is made. We are talking about calendar days. Sometimes it is beneficial for a company to make an earlier payment.

It is allowed to change the timing of payment of vacation pay in big side, a week or even earlier before the employee leaves for vacation.

Features of calculating vacation pay for civil servants

The new law has changed some leave provisions for:

A maximum rest period has been established - 30 days (previously for higher ranks the figure was 35 days).
The procedure for providing additional leave for length of service has changed. Now, for example, 7 days of vacation are provided for 11 years of service (previously, each year of service added 1 day).
The law clearly regulated the number of days of additional rest for irregular work - 3 days.

Procedure for compensation upon dismissal

The main and additional leave. The duration of standard vacation, provided once a year, is 28 calendar days. If, before dismissal, an employee took the required basic leave, and according to the law, he is still provided with additional rest - 8 days, then upon dismissal he will receive compensation for these days.

Compensation upon dismissal is accrued regardless of the reason for which the employee leaves. Even if the reason is absenteeism. Upon dismissal due to at will or for other reasons is not paid in the following cases:

The employee took all his vacation days off.
Work experience - less than a month.
The employment contract is of a civil nature.

Before resigning voluntarily, it is appropriate to research around the world. Data analysis will allow you to make informed decisions.

An example of calculating vacation payments in 2017

Let's consider the situation: an employee received 450,000 rubles for a year of work at the enterprise. (including additional payments for advanced training - 40,000 rubles). He is going on vacation for 14 days. Calculation of the amount of vacation pay:

the amount for (450,000 – 40,000) is deducted from the annual income;
the average monthly salary is determined (410,000 / 12) - 34,166.67 rubles;
then we determine the daily income (34166.67 / 29.3). It turns out 1166 rubles;
We multiply the average daily income by 14 (the number of vacation days), we get vacation pay - 16,325.37 rubles.

An accountant must always remember that payment of vacation pay 3 days before the start of an employee’s vacation is a mandatory requirement of law.

Including clauses in the contract that change the timing of payment of vacation pay (3 days before the vacation) is illegal from the point of view of the labor code. A similar rule also applies to employee statements about this.

Administrative penalties may be imposed on the employer: up to 5 thousand rubles. – for a manager or entrepreneur and up to 50,000 rubles. - for a legal entity.

For individual entrepreneurs, a ban on carrying out activities for up to three months can also serve as a punishment.

There are no fundamentally new laws regarding vacation registration in 2019. However, calculating vacation pay this year involves some nuances, which we will talk about today.

The BukhSoft program will calculate vacation pay automatically, taking into account all changes in legislation. She will determine on her own billing period, the amount of payments for it and the average earnings that need to be taken into account in the calculation. You will receive a ready amount of vacation pay for the selected period of time. Try it for free:

Calculate vacation pay online

Calculation of the number of days worked

Before actually calculating vacation pay in 2019, you need to determine the number of days actually worked by a person during the calendar year preceding the vacation. An employee’s right to paid annual leave arises 6 months after being hired. In addition, the legislation provides for cases in which you can go on vacation after 3 months (if you have children under three years old, before going on maternity leave, when working part-time).

The calculation of vacation pay in 2019 depends mainly on the number of days worked by the employee.

It is important to note that even if the entire calendar year (12 months) has been worked, the days of sick leave, business trips and previously granted vacations should be deducted from the calculation of vacation pay. Full list exceptions are given in paragraph 5 of Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as Decree No. 922).

To calculate the number of days actually worked, Russian legislation provides a simple formula, and the average monthly number of calendar days is set as 29.3. Thus, for a full year worked, the number of days will be:

12 x 29.3 = 351.6

Let's look at another example: an employee worked for 7 months from January to July inclusive and was going on vacation. In addition, he was on sick leave for 8 calendar days in April. Consequently, they worked in full for 6 months and 22 calendar days of April. The formula for calculating days worked will be different:

For 6 full months: 6 x 29.3 = 175.8
For April: 30 calendar days x 22 days worked / 29.3 = 22.53
Total: 175.8 + 22.53 = 198.33

Calculation of average daily earnings

To calculate the average earnings for vacation pay in 2019, you need to sum up all payments to the employee for the billing period (they include wages, bonuses, allowances, additional payments, etc., full list set out in paragraph 2 of Resolution No. 922) and exclude payments for travel, vacation, sick leave and other payments from paragraph 5 of Resolution No. 922.

Afterwards, the total amount of payments should be divided by the total number of days worked.

Let's look at the examples above:

For an employee who has worked full year, the calculation of average daily earnings will be as follows:

Average daily earnings = all payments for the billing period / 351.6 days.

For an employee who worked only 7 months, 8 days of which he was on sick leave, the formula will be as follows:

Average daily earnings = (All payments minus sick leave benefits) / 198.33 days.

Calculation of vacation pay in 2019

Another important component of calculating vacation pay 2019 is the number of vacation days. According to current legislation, each employee has the right to 28 calendar days of vacation annually. The number of vacation days may be more, this condition is negotiated collective agreement And labor agreement with a specific employee, but it cannot be less than 28 days. The employer is obliged to provide 14 calendar days in the form of continuous leave, the remaining 14 can be divided into several parts at the request of the employee.

To calculate vacation pay in 2019, the number of vacation days should be multiplied by the average daily earnings.

Let's look at the calculations using the examples above. Let's say an employee who has worked for a calendar year decides to take all 28 days of vacation. Therefore, his average daily earnings must be multiplied by 28. The employee who worked in our example for 7 months wrote an application for 14 days of vacation. We multiply his average daily earnings by 14.

Accrual of vacation pay in 2019

Vacation pay must be accrued 3 days before the first day of vacation. In the month of accrual of vacation pay, all insurance contributions are calculated from the resulting amount: pension, medical, and social. Important: calculated contributions in 2017 should be paid not to extra-budgetary funds, as before, but to the Tax Service. On the day of payment of vacation pay, and they can be issued in cash through the cash register or transferred to bank card employee, in accordance with the procedure established within the organization, personal income tax is required to be withheld from the funds issued to the employee.

Examples of calculating vacation pay in 2019

Based on the same examples above, we will calculate vacation pay for both employees.

The annual earnings of the first, who worked a full calendar year before the vacation, amounted to 270,000 rubles.

For 28 calendar days of his vacation, the following calculations should be made:

Number of days worked: 12 x 29.3 = 351.6 days
Average daily earnings: 270,000 / 351.6 = 767.92 rubles
Vacation pay for 28 days: 767.92 x 28 = 21,501.76 rubles

The second employee, who worked for 7 months, earned 160,000 rubles during the billing period and goes on vacation for 14 days. At the same time, do not forget, he was on sick leave for 8 days in April and the amount of sick leave payment was 7,000 rubles. Hence:

Number of days worked: 6 x 29.3 + (22 x 29.3 / 30) = 197.29 days
Average daily earnings: 153,000 / 197.29 = 775.51 rubles
Accordingly, vacation pay for 14 days will be: 775.51 x 14 = 10857.14 rubles

Online calculator for calculating vacation pay

Number of vacation days:
(if it does not correspond to the vacation period)

Full months worked: 0

Partial months worked: 0

Days worked during the period: 0 rub.

Salary for the period: 0 rub.

Average daily earnings: 0 rub.

Vacation pay amount: 0 rub.

New calculation

Note!

When calculating vacation pay, the calculation period is 12 calendar months before the month of vacation.

The calculation period is taken equal to the actual time worked if the employee has been working in the organization for less than a year.

Instructions for using the vacation pay calculator

Step 1	Fill in the “monthly salary” field	The field must be filled out if during the last year (or a shorter period if less than a year has been worked in the organization) the salary has not changed. If the salary varies by month, do not fill out the field, go to step 2.
Step 2	Specify the start and end date of your vacation	Clicking on the first field online calculator, a calendar will appear in which you need to select the start date of your annual leave. In the right field of the calculator you need to indicate the end date of the vacation period.
Step 3	Enter the number of days worked in each month of the pay period	If in Last year Some month was not fully worked, indicate in the corresponding month the number of calendar days worked.
Step 4	Enter your salary by month	If the salary varies by month, then indicate the appropriate amount of wages by month of the billing period.
Step 5	Enter the number of vacation days	If the number of days of annual leave differs from the time period selected above, then enter the actual number of calendar days in this field of the online calculator.

Based on the entered data online, the calculator automatically calculates vacation pay, as well as additional parameters used in the calculation.

If you need to make a new calculation of vacation pay, then click on the link in the online calculator “new calculation”.

To understand how the calculator calculates vacation pay, you need to know the basic rules on the basis of which annual leave payment is calculated. Step-by-step instruction for calculating vacation pay is given below, with its help you can independently calculate vacation pay without using an online calculator.

If you have any questions regarding the operation of the calculator, ask them in the comments below.

How to calculate vacation pay yourself without an online calculator

Labor legislation obliges the employer to control the ratio of work and rest time, providing each employee with time. Payments made by the employer before going on vacation are usually called vacation pay. In the employee’s mind, this amount is the average monthly salary. In most cases, this is true, but when making calculations, the accountant and HR officer need to know some details.

If you don’t want to figure it out, just use an online calculator that takes into account all the features of calculating vacation pay and calculates the correct amount.

How vacation pay is calculated in 2017: step-by-step instructions

The algorithm for calculating annual paid leave is based on the “Regulations on the procedure for calculating average wages”, adopted in 2007. The payment amount is calculated according to the following scheme:

Step 1— Calculate the billing period. The organization can choose any of the two options and describe it in the Internal Labor Regulations.
Step 2— Calculate the average earnings for the last 12 months worked by the employee (if a shorter period was worked, then during the actual work). It is possible to establish a special period for calculation, if this does not lead to a worsening of the workers’ conditions. This option is often chosen in companies with pronounced seasonality of profits. This equalizes the rights of employees who go on vacation at different times.

Important: this option for calculating vacation pay involves the accountant making calculations for both schemes and choosing the more profitable one for the employee.

Step 3— Calculate vacation pay by multiplying average earnings by the number of days of annual rest.

Which days are not included in the billing period?

Not all days are included in the calculation, please keep this in mind when filling out the fields of the online calculator.

Excluded from the calculation of vacation pay:

Days of parental leave
Time spent on sick leave
Business trips
Periods of downtime or suspension of an employee through no fault of his own
Days off without pay

If there were such days, then you need to subtract them from the total number of days in the month, and in the online calculator, indicate for the corresponding month the result of the subtraction, so that the calculator calculated vacation pay correctly.

If the employee has been working for less than a year

If the working time is less than a year, fill out the information for each month worked in the online calculator so that the calculation is made correctly.

Can occur quite often special cases, in which the billing period is less than 12 months:

The employee has been working for less than a year, but according to the schedule, he must be given leave. In this situation, the calculation will be made for the period from his first day of work until last day months before vacation. In the online calculator, enter zeros in those months where there was no work process.

Example: employee’s hiring date is 05/10/2017, vacation start date is 11/20/2017. The billing period will be from 05/10/2017 to 10/31/2017

During the previous 12 months. the employee had no income, for example, was on maternity leave.

Example: the start date of the holiday is 09/01/2017. Parental leave began on October 20, 2015. For the calculation, take the period from 10/01/2014 to 09/30/2015

Former external part-time worker, enrolled in the staff, will be paid from the first day of his work in the company, regardless of status.

How to calculate daily average earnings

The following formula applies:

Wed.wage.day = Earnings for the billing period / number of cal days of the billing period.

Financial assistance paid by the organization
Vacation pay for previous vacations
Benefit for pregnancy and childbirth and child care up to one and a half years
Sick leave payments
Payments dedicated to holidays, for example, in the form of gift cards, additional incentive bonuses
Fees for winning professional competitions and competitions within the organization

When indicating your income in the online calculator, take into account the specified restrictions; enter the salary amount correctly so that the calculator calculates vacation pay correctly.

Important: internal part-time employees are paid for both places of work, in two amounts. For this it is convenient to use order T-6a. If a combination was registered for the employee, these payments must also be taken into account when calculating total income.

To calculate total number calendar days worked in the billing period, you need to multiply 12 months by 29.3. The last figure means the average number of months in a year; it is published annually by letter from Rostrud.

If the billing period is less than a year, the formula changes slightly. The number 29.3 must be multiplied by the number of full months and added all the days of the months in which there were breaks in work. You need to divide the employee’s earnings for the pay period by the resulting figure.

Vacation pay = Number of cal days of vacation * average daily earnings.

Important: the employee must be informed that the amount accrued for vacation is also subject to personal income tax.

Example of vacation pay calculation

Example 1.

An order was issued to leave the employee from 04/15/2017 to 04/28/2017, for 14 calendar days. During the billing period from 04/01/2017 there were no interruptions in work. The employee's monthly income was 50,000 rubles. In addition, the employee was paid bonuses in the total amount of 10,000 rubles. Vacation pay should be calculated using the general formula:

(50,000 x 12 months + 10,000)/ 12 months/29.3 days x 14 days = 24,289 rubles.

If you substitute the initial data into an online calculator, the calculation result will be identical.

Example 2.

The employee's vacation is scheduled from June 10, 2017 for 28 calendar days. In the billing period from June 1, 2016 to May 30, he was on sick leave for 7 days in August, the payment for it amounted to 5,000 rubles. The employee's salary is 40,000 rubles.

Total income for the billing period = (40,000 x 12)-5,000 = 475,000
Number of days in period = 29.3 /31 x (31 -7) = 22.7 days
Average earnings per this period= 475000 / 12 months. / 22.7 days = 1743 rubles
Amount of vacation pay to be paid = 1743 rubles x 28 days = 48804 rubles

Example 3.

Upon returning from maternity leave, which lasted from 04/21/2016 to 07/02/2017, the employee asked for annual paid leave from 07/03/2017 for 14 days. Since in previous months the employee had income that is prohibited from being taken into account for calculation, we take the period before maternity leave, from 01.0.2013 to 31.03.2014. The employee’s salary was 40,000 rubles, the employee’s total income was 480,000 rubles. To calculate vacation pay without an online calculator in this case, you need to use the following formula: 480,000/12 months/29.3 days x 14 days = 19,112.6 rubles.

Important: all amounts of income for calculating payments are taken in the “net” value, i.e. before deduction of personal income tax. The basis for payment of vacation pay is a vacation order signed by the employee and manager.

Some categories of workers are entitled to. The calculation scheme for vacation pay in these cases will be similar to the main one. For convenience, use the online calculator for calculating vacation pay, presented at the top of this article.

The legislator has set a deadline for the employer to pay vacation pay equal to three calendar days before it begins. Late transfer of funds obliges the HR specialist to cancel the rescheduling of the vacation.

If you are applying for leave, you should be aware that by law, after 12 months of work, you are entitled to 28 days of paid leave (excluding holidays and holidays). holidays). When calculating vacation pay, an accountant must take into account the average daily earnings, for the calculation of which wages, allowances and bonuses, and other additional payments are taken.

The procedure for granting vacation and accruing vacation pay is regulated by articles of the Labor Code of the Russian Federation, as well as local regulations of the enterprise or collective agreements.

In what cases is it necessary to calculate vacation pay?

The procedure for calculating average earnings for calculating vacation pay

To calculate vacation pay, which an employee needs to calculate before he goes on vacation, in 2017, the accountant must take into account the duration of the billing period and the employee’s earnings for this period. The procedure for calculating vacation pay in 2017 is described in Regulation No. 922 (Regulation on the specifics of the procedure for calculating average wages, adopted by the Government of the Russian Federation on December 24, 2007).

Calculation formulas:

Amount of vacation pay = Average daily earnings * number of vacation days.
Average daily earnings = Earnings for the entire calculation period / (12/29.3), where 29.3 is the average monthly number of calendar days.

Example:

Ivan Petrov has been working at the company since May 1, 2015. At the beginning of March 2016, he writes an application for leave for 14 calendar days. He is entitled to such leave in accordance with the terms of the employment contract. In this case, the billing period is 10 months. With a monthly salary with additional payments of 40,000 rubles, the total amount of earnings for the entire billing period was 400,000 rubles.

During the period worked, Petrov was sick for 11 days in June and was on a business trip for 20 days in September, respectively, these months are incomplete. The remaining days (June - 19 days, September - 10 days) when calculating vacation pay, they will be taken into account as follows: (29.3 * 19/30) = 18.5 and (29.3 * 10/30) = 9.8.

Thus, his average daily earnings will be calculated using the formula: 400,000 / (29.3 * 8 months + 18.5 days + 9.8 days) = 1,522.65 rubles.

Vacation pay for 14 days = 21,308 rubles.

Advice: You can receive the right to your first annual leave after completing six months of continuous work, and also in some cases in advance. Leave in advance can be provided for employees under 18 years of age, for pregnancy and childbirth, for the adoption of children under 3 months of age, etc.

Some features of calculating vacation pay in 2017

Features of calculating average wages for calculating vacation pay:

The billing period is determined (usually 12 months, unless local regulations provide for other conditions). After this, the entire amount that the employee earned during this period is calculated and divided by the number of days worked. The resulting amount is the average per day, and it must then be multiplied by the number of vacation days (28 + additional days, if provided). This calculation also takes into account weekends and holidays.
If the employee has worked for less than 12 months, but in accordance with employment contract he is already entitled to vacation; the period specified in the contract is taken as the billing period.
When calculating average earnings for calculating vacation pay, according to Regulation No. 922, it is necessary to exclude some periods. This includes being on a business trip, on sick leave, receiving social benefits due to disability due to the fault of the enterprise, caring for a disabled child, etc.
Average earnings in 2017 are calculated taking into account all payments that an employee received for his work - including wages, bonuses, allowances, additional payment for overtime or in connection with harmful or difficult working conditions, work on holidays and weekends, overtime. But such earnings do not include social payments (for example, financial assistance).
is carried out differently and is regulated by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Advice: in accordance with Labor Code Russian Federation the employee is an insured person of the social insurance system, which gives him the right to receive