Calculate calendar days of the billing period. Calculating the number of days from a date

Employees working under an employment contract have the right to leave in accordance with Article 114 of the Labor Code of the Russian Federation. How many vacation days are due per year depends on the nature of the activity and certain characteristics of the employee himself.

Duration of vacation

The duration of vacation according to the Labor Code is 28 days. This is the minimum duration. Longer leave is granted to certain categories of employees in accordance with current legislation. It may also be provided for in a collective and labor agreement.

To determine the duration, you need to understand whether you need to count 28 calendar or working days of vacation. This issue is reflected in Article 120 of the Labor Code of the Russian Federation - vacation is counted in calendar days. All days off that fall within this period are considered vacation and, accordingly, are paid. For more information about whether days off on vacation are paid and how calculations are made, read the link. As for holidays, they are not included in vacation and are not subject to payment. For example, an employee took leave for the period from June 6 to June 30 - 25 days. June 12 is a holiday. Therefore, the employee will actually take 24 days off, and will receive vacation pay for them.

Additional leave

Vacation longer than 28 days is possible. Article 163 of the Labor Code of the Russian Federation defines categories of persons entitled to additional leave. The number of calendar days of additional leave per year is determined for each category separately. The following are entitled to a longer vacation:

Additionally

Teaching staff are also entitled to additional vacation days. Depending on what position they hold and in what educational institution they work, vacation can be 42 or 56 calendar days.

Workers who work in harmful or dangerous working conditions. They are entitled to at least seven additional days rest, and the maximum duration is prescribed in employment contract based on industry agreement.
Workers with special working conditions. Their list is determined by the Government of the Russian Federation.
Employees with irregular working hours. They are entitled to an additional three days of rest.
Minors – additional rest for three days.
Persons with disabilities – two days more. Read about additional leave for disabled people under the Labor Code.
Civil servants - additional.
Persons living in the Far North have the right to additional rest from 8 to 24 days.

This list is not exhaustive. Additional leave may be provided collective agreement for length of service, for individual positions, etc.

Additional leave can be issued either as one continuous period with the main one, or separately. Also, additional leave may be partially or fully compensated by monetary payment, with the exception of the list of persons in accordance with Art. 126 Labor Code of the Russian Federation.

Dividing leave and calling from it

Consent to divide vacation

Not all employers are willing to provide their employee with a full 28 days of leave at one time. However, if the employee is against dividing his vacation into parts, the employer does not have legal grounds divide it forcibly (Letter of Rostrud dated July 17, 2009 N 2143-6-1). This means that in the absence of consent, the employee receives all 4 weeks of rest at once.

Vacation can be issued as one period lasting 28 or more days, and is divided into parts. Based on Article 125 of the Labor Code of the Russian Federation, one of the parts of the vacation cannot be less than 14 days. The remaining days are provided in any quantity as agreed by the employee and the employer.

Vacation may be interrupted due to production needs. An employer has the right to call someone back from vacation only if the employee has the consent to do so. The unused portion of the vacation must be issued to the employee before the end of the current year or added to the vacation next year. The employer does not have the right to recall from leave:

minor;
a pregnant woman;
employee working in dangerous or harmful conditions.

Experience for vacation

The length of service that is the basis for calculating leave, in addition to the time the employee directly performs his duties, includes:

period of forced absence;
the period when the employee did not fulfill his duties due to failure to undergo a mandatory medical examination and safety instructions through no fault of his own;
leave without pay, granted at the request of an employee, provided that its duration was no more than fourteen days.

Please note: The vacation period also includes the period of maternity leave (in the standard version 140 calendar days).

At the same time, the length of service for calculating annual paid leave does not include:

the period when the employee was not at the workplace without having good reasons according to Article 76 of the Labor Code of the Russian Federation;
leave to care for a child.

The video discusses information about granting annual leave

Procedure for granting leave

During the first year of work, the employee has the right to apply for. By agreement between the employee and the employer, leave may be granted earlier.

At the request of the employee, before the expiration of the six-month period, the employer is obliged to issue leave:

a woman before or after sick leave for pregnancy and childbirth;
to a minor;
to the adoptive parent, if age adopted child less than 3 months;
in other situations provided for by labor laws.

In subsequent years labor activity vacation can be granted at any time, based on the vacation schedule.

We are ready to answer any questions you may have - ask in the comments

Calculation of vacation days in 2019 - an example and a general algorithm for how vacation is calculated can be found in our article. And of course, you will find out whether anything has changed in this calculation since 2019.

How the duration of vacation is calculated: basic rules

when sending an employee on vacation and issuing him vacation pay;
payment of compensation for unused vacation upon dismissal or without it.

In both cases, the calculation of calendar days of vacation occurs according to the general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, this is the period of time provided for rest for employees of most companies.

Study the nuances of providing additional leave using materials from our website:

“Additional leave for irregular working hours” ;
“The Supreme Court clarified how to calculate the duration of additional vacations” .

Thus, the first thing to do before calculating calendar days to calculate vacation, it is to determine the employee’s length of service in the organization.

IMPORTANT! In general, a person can take vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can go on vacation earlier. Holidays for subsequent years are provided at any time according to the vacation sequence established by the employer.

After the length of service has been calculated, it is necessary to determine how many days according to the vacation calendar the employee is entitled to count. You need to proceed from the following: with the generally accepted 28-day vacation provided in calendar days, for each month worked the employee is entitled to 2.33 days of vacation (28 days / 12 months).

Calculating vacation time

We begin counting the length of service from the date the vacationer was hired. In other words, the calculation is carried out not according to calendar years, but according to so-called working years.

Example 1

For an employee who was employed on 04/11/2017, the first working year will be the period from 04/11/2017 to 04/10/2018, the second - from 04/11/2018 to 04/10/2019, etc.

When calculating vacation days for an employee’s worked period, we take into account the time when he:

worked directly;
did not actually work, but his position was retained;
was on vacation at his own expense (but no more than 14 calendar days per year);
forced to skip work illegal dismissal or suspension;
was suspended without undergoing a mandatory medical examination through no fault of his own.

The answer to the question of whether vacation days are excluded when calculating vacation pay is partly positive. So, we exclude from the experience:

periods of unpaid leave exceeding 14 days;
"children's" holidays;
time away from work without good reason.

How to correctly calculate the vacation period if it falls on a holiday

In Art. 120 of the Labor Code of the Russian Federation establishes a rule according to which non-working holidays that fall on vacation are not included in the vacation itself. In practice, there are 2 options for calculating vacation days:

The vacation period is indicated by its start date and the number of calendar days. In this case, the employee returns from vacation 1 day later.

Example 2

Leave was granted to the employee from 03/04/2019 for 14 calendar days. March 8 is a holiday, so he should start work not on March 18, 2019, but on March 19, 2019.

The vacation period is indicated by its start and end dates. In this case, the days of rest used are considered to be the days of the corresponding time period minus holidays.

Example 3

Leave was granted to the employee from 03/01/2019 to 03/14/2019. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls during this period, the vacation is considered to be used in the amount of 13 days.

When making calculations for vacation in an incomplete month, you should also take into account calendar days that fall within the period worked, and not just working days (actually worked). Yes, and holidays, as well as weekends that do not fall under the periods listed in clause 5 of the Regulations approved by government decree No. 922 dated December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .

Find out how to extend your vacation for sick leave during vacation.

How to calculate vacation days in 2019 (example)

Let us give an example of calculating the days of the billing period for vacation in 2019, taking into account the subtleties and nuances outlined above.

Let’s say an employee got a job at the company on June 17, 2016.

During his work period he:

was ill from 12/04/2016 to 12/12/2016 and from 02/12/2017 to 02/19/2017;
took vacation at his own expense from 04/07/2017 to 04/13/2017 and from 08/24/2017 to 09/13/2017;
was on paid leave from 06/02/2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.

On January 15, 2019, he decided to quit, having previously taken off all the days that he did not use during his work.

See also “How to properly arrange leave followed by dismissal?” .

Let's see how many days of paid vacation he has the right to count on if the company has a standard vacation duration of 28 days.

Step 1. Determine the length of service.

The total length of service from 06/17/2016 to 01/15/2019 will be 2 years 6 months and 29 days.

We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee’s place of work is retained.

Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:

for the working year from 06/17/2016 to 06/16/2017 - 7 days (from 04/07/2017 to 04/13/2017);
for the working year from 06/17/2017 to 06/16/2018 - 21 days (from 08/24/2017 to 09/13/2017).

The second period does not fit into the 14-day limit, which means that 7 days of excess will have to be excluded from the length of service.

Thus, the vacation period is 2 years 6 months and 22 days. Round up to full months, discarding 7 days, we get 2 years and 7 months.

Step 2. We subtract the number of vacation days that the employee is entitled to for the specified period.

That's 56 days in 2 full year and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17) in favor of the employee. Total 73 days.

Step 3. Determine the number of unused vacation days.

During his work, the employee took leave three times:

From 06/02/2017 to 06/22/2017. This period coincided with a non-working holiday on June 12, so not 21, but 20 days of rest were used.
From 03/30/2018 to 04/19/2018. There were no holidays here, and the vacation was 21 days.
From 08/29/2018 to 09/11/2018. There were no holidays here either, and the vacation was 14 days.

A total of 18 days remain unused (73 - 20 - 21 - 14). Their employee can take time off immediately before dismissal - from December 21, 2018 to January 15, 2019 (including New Year holidays). So, calculating vacation in 2019 - an example with detailed description, produced.

Results

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

What should you consider when calculating your average daily earnings?

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

Procedure for granting leave

By providing the employee another vacation, the following must be taken into account:

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

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

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

the employee is a pregnant woman;

minor;

engaged in work with harmful or hazardous conditions labor.

leave may be granted compulsorily every six months based on a written application from the employee;
at the request of the employee, vacation can be postponed, but no more than 2 times in a row;
vacation can be divided into several parts with the condition that one part in any case will be at least 14 calendar days in a row.

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

Pay attention!

The right to leave for a duration of employment of less than 6 months must be granted to:

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

women before maternity leave or immediately after it or at the end of leave related to child care (Articles 122, 260 of the Labor Code of the Russian Federation);

working people who have adopted a child under 3 months of age;

in other cases provided for by law.

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

The employee must be notified of the start time of the upcoming vacation against signature no later than two weeks before its start (Part 3 of Article 123 of the Labor Code of the Russian Federation).

Vacation pay formula

Situation 1. The billing period has been fully worked out

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

Amount of vacation pay = Average daily earnings × Number of calendar days of vacation.

Average daily earnings (AP avg) are calculated using the formula:

ZP av = ZPf / 12 / 29.3,

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

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

29.3 is the average number of days in a month.

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

Example 1

Let’s assume that an employee of an institution goes on another vacation from 07/01/2015 for 28 calendar days. The calculation period for vacation accrual is from 07/01/2014 to 06/30/2015. The employee worked it out completely. During this period, the employee was accrued wages, accepted for calculation, in the amount of 295,476 rubles. Let's calculate the amount of accrued vacation pay for 28 calendar days:

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

______________________

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

Situation 2. The billing period has been partially worked out

Let's assume that the employee did not work the entire month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula:

D m = 29.3 / D k × D neg,

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

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

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

To calculate the average daily earnings for vacation pay if one or more months of the billing period are not fully worked or the time when the employee was accrued average earnings was excluded from this period, the formula is used:

ZP av = ZP f / (29.3 × M p + D n),

where ZP avg is the average daily earnings,

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

M p - number of full calendar months worked,

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

Example 2

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

During the billing period, the employee received a salary in the amount of RUB 324,600. (excluding sick leave and travel allowances).

Let's calculate the amount of vacation pay.

First, we determine the number of calendar days per hour worked in March and April 2015:

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

Let's determine the average salary for vacation pay:

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

The amount of accrued vacation pay will be:

RUB 949.23 × 28 days = 26,578.44 rub.

_______________________

Calculation of vacation pay in non-standard situations

Situation 3. In the month of the billing period, the employee has no income, but there are days taken into account (New Year's holidays)

Let’s assume that epidemiologist Ilyin S.A. goes on additional leave from 08/03/2015 for 14 calendar days. The billing period is from 08/01/2014 to 07/31/2015. During this period, he was already on vacation from January 9 to January 31, 2015.

The employee has no accruals in January, and the days of this month (there are 8 in our case) that were not included in the vacation period should be taken into account.

Taking into account the above, we will determine the number of calendar days for calculating additional leave.

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

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

The accrued salary for the billing period without vacation pay is RUB 296,010. Let's calculate the amount of vacation pay due:

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

__________________

Situation 4. An employee takes a vacation immediately after maternity leave.

According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes another paid leave immediately after maternity leave, then, accordingly, the income for last year she doesn't have. In this situation, to calculate vacation, you should take 12 months preceding the period that is excluded from the calculation period, that is, 12 months preceding her maternity leave (Regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (in ed. dated October 15, 2014)).

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

Determining the amount of vacation pay for salary increases

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

before or during vacation;
in the billing period or after it.

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

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

K = Salary of each month for the billing period / Monthly earnings on the date of going on leave.

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

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

Chemist-expert E.V. Deeva was granted the next main leave from 08/10/2015 for 28 calendar days. Monthly salary - 25,000 rubles. The billing period - from August 2014 to July 2015 - has been fully worked out.

Let's calculate the amount of vacation pay:

(RUB 25,000 × 12) / 12 / 29.3 × 28 calendars. days = 23,890.79 rub.

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

(25,000 × 1.1) = 27,500 rubles.

The amount of vacation pay after adjustment will be:

RUB 23,890.79 × 1.1 = 26,279.87 rub.

Situation 6. Increase in salary during the billing period

Technician I.N. Sokolov goes on regular leave of absence lasting 28 calendar days from 10/12/2015. The calculation period for calculating vacation pay is from 10/01/2014 to September 2015 inclusive.

The technician’s salary is RUB 22,000. In September it was increased by 3,300 rubles. and amounted to 25,300 rubles. Let's determine the increase factor:

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

Therefore, salaries need to be indexed. We calculate:

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

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

Upon dismissal, an employee has the right to receive compensation for days of unused vacation.

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

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

The only active normative document, which explains the procedure for calculating compensation for unused vacation, remains the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules).

Determining the vacation period

The first working year is calculated from the date of entry into work for a given employer, subsequent ones - from the day following the end of the previous working year. If an employee is dismissed, his vacation period ends. Employee getting a job new job, from the first day of work he begins to earn vacation leave again.

Calculating the number of vacation days earned

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

FYI

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

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

Cash compensation for all unused days of annual paid leave that the employee has acquired since starting work in the organization is paid only upon the employee’s dismissal (Article 127 of the Labor Code of the Russian Federation).

Question on topic

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

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

__________________

Unlike regular vacation, which is granted in whole days, when calculating compensation for unused vacation, vacation days are not rounded.

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

Pay attention!

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

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

Borisov P.I. was accepted into the organization on December 8, 2014, dismissed on September 30, 2015. In June 2015, he was on leave for 14 days, and in July 2015, he was on leave without pay for 31 calendar days. The period of work in the organization was 9 months 24 days. Since the duration of leave at one’s own expense exceeded 14 calendar days per working year, the total work experience need to be reduced by 17 calendar days (31 - 14). This means that the vacation period will be (9 months 24 days - 17 days).

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

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

Determining the amount of compensation payments

Example 3

The employee got a job at the organization on January 12, 2015, and quit on June 29, 2015. His salary was 40,000 rubles. We will determine the amount of accrued compensation upon dismissal.

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

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

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

29.3 × 4 = 117.2 days.

We determine the number of days for calculation in January:

29.3 / 31 × 20 = 18.903.

Total in the billing period:

117.2 + 18.903 = 136.103 calendars. days

Salaries accrued for the billing period:

40,000 × 5 = 200,000 rub.

Let's calculate the amount of compensation:

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

Example 4

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

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

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

We determine the number of vacation days allotted for the entire period:

28 months × 2.33 = 65.24 days.

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

65,24 - 28 = 37,24 days

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

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

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

Thus, in the billing period:

29.3 × 11 + 3/31 = 322.397 calendars. days

The average daily salary will be:

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

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

902.50 × 37.24 = 33,609.10 rubles.

Conclusions

The legislation prohibits not providing vacation for two years in a row, or replacing the next main vacation of 28 calendar days with monetary compensation.

The employee must be notified of the start date of the vacation by signature two weeks before it begins; vacation pay must be issued no later than three days before the start of the vacation.

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

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

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

S. S. Velizhanskaya,
deputy chief accountant of the FFBUZ "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky districts of the city of Yekaterinburg"

Calculation of vacation pay in 2015

To calculate vacation pay in 2015, you need to determine:

Duration of the billing period;
The employee's earnings for the pay period;
Average daily earnings;
The total amount of vacation pay.

1. Billing period

The duration of the calculation period when calculating vacation pay in 2015 depends on how long the employee works for the employer.
The billing period cannot be more than a year.

Option 1
The employee worked for more than a year before the leave.
The billing period will be 12 calendar months prior to the month in which he goes on vacation. A calendar month is taken from the 1st to last number inclusive.
That is, in May from 1 to 31, and in February - up to the 28th inclusive. Option 2
The employee had worked for less than a year before the leave.

The billing period will be the entire time during which he is registered in the organization.

Calculation of vacation pay in 2015

When calculating vacation pay in 2015, exclude from the calculation period the days when the employee:

2. Earnings for the billing period

When calculating your earnings, include all payments that are provided for by the organization’s remuneration system.
This:

salary accrued for time worked;
bonuses and additional payments (for class, length of service, combination of professions, etc.);
compensation payments related to working hours and working conditions - regional coefficients and percentage increases in wages, additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime;
other bonuses and rewards.

3. Average daily earnings

Once the employee’s earnings for the pay period have been determined, you need to calculate the average daily earnings. The procedure for determining average daily earnings depends on whether the employee has worked the entire pay period and whether he is given leave in calendar or working days. If the billing period has expired
fully and vacation is provided in calendar days, the average daily wage is determined
according to formula 1:

The indicator “29.3” is used solely for the purpose of determining average earnings for the payment of vacation pay and compensation for unused vacation.

4. Calculation of vacation pay

After calculating the average daily earnings, you can calculate the amount of vacation pay that must be paid to the employee. If vacation is provided in calendar days, then vacation pay in 2015 will be calculated
according to formula 2:

Example 1

From May 25 to June 21, 2015, Petrov was granted basic paid leave.
Duration of vacation is 28 calendar days.
The billing period - from May 1, 2014 to April 30, 2015 - has been fully worked out.
During the billing period, the employee was accrued 360,000 rubles. (RUB 30,000 x 12 months)
This amount is fully included in the calculation of vacation pay in 2015.
The average daily salary of an employee is:
360,000 rub. : 12 months : 29.3 days = 1023,89 rub. The total amount of vacation pay was:
1023.89 rub. x 28 days = 28 668,92 rub.

Example 2

From June 15 to June 28, 2015, Sidorov was granted basic paid leave of 14 calendar days.
The billing period - from June 1, 2014 to May 31, 2015 (12 months) - has been fully worked out.
During the billing period, the employee was accrued 240,000 rubles. (RUB 20,000 x 12).
This amount is fully included in the calculation of vacation pay. The average daily earnings used to calculate vacation pay in 2015 will be:
240,000 rub. : 12 months : 29.3 days.. = 682,59 rub. The total amount of vacation pay will be:
RUB 682.59 x 14 days = 9 556,26 rub.

5. Calculation of vacation pay if the month is not fully worked

An employee has not worked the entire month if:

received an average salary (was on secondment...);
was ill or received maternity benefits;
was on leave without pay, etc.

If the employee has worked
not all month, then the number of days in this month must be recalculated
according to formula 3:

Example 3

Employee Mishina’s vacation is 14 days from 04/06/2015 to 04/19/2015.
The billing period is the period from 04/01/2014 to 03/31/2015.
Mishina’s monthly salary is 30,000 rubles. From 03/02/2015 to 03/17/2015 (16 days) Mishina was on sick leave.
In the billing period, Mishina worked 11 full months and 15 calendar days in an incomplete month (March 2015).
(15 days = 31 days - 16 days of sick leave). Salary in March 2015 amounted to 10,000 rubles.
In total, 340,000 rubles were accrued in the billing period.
(30,000 rubles x 11 months + 10,000 rubles) Now we determine the number of calendar days in an incomplete month (March 2015):
We use the above formula 3: 29.3: 31 days. x 15 days = 14.25 days The total amount of vacation pay was:
340,000 rub. : (29.3 x 11 months + 14.25 days) x 14 days holidays = 14 143,50 rub.

The procedure for calculating vacation pay was changed in 2016, in particular, the coefficient used to calculate vacation compensation for employees of enterprises changed. The change in the coefficient is due to the increase in the number of holidays in the country. The coefficient for calculating vacation pay in 2017 now has a different value, which we will discuss in this article. We will also explain in detail how vacation pay is calculated.

Changes in the calculation of vacation pay in 2017

The total number of days off in a year affects the coefficient used to calculate vacation pay. Due to changes adopted by legislators last year, the value of the coefficient has changed.

Calculation period for vacation

The new calculation procedure does not change the formula, but changes some of its components:

The coefficient of the average number of days worked by an employee becomes equal to 29.3.
The average salary of a specialist is taken into account.
The calculation period is taken into account. It is based on the amount of money earned in one day.
The time worked in the company is also taken into account. When an employee goes on vacation after six months rather than after 12 months, vacation pay is calculated based on the shorter period.

What data is used to calculate vacation pay?

Counting monetary reward For employees going on vacation, the following data is used:

accrued allowances;
required bonuses;
surcharges at certain rates;
total quantity bets taken official, and salaries for them;
additional payments for qualifications or class;
increase for length of service;
allowances for work in difficult conditions, for example, northern payments.

Paid allowances and bonuses must be approved by the director of the enterprise.

The accountant indicates the amount of all possible additional payments and the amount of vacation pay without them; the manager chooses which one to approve.

The following payments cannot affect the amount of vacation pay:

funds allocated for business trip expenses;
financial assistance;
"sickness" payments;
funds for transportation costs;
compensation for food;
payment for loss of ability to work.

Vacation pay calculation coefficient used since 2017 and formulas using it

The average number of days in a month, established last year for the convenience of calculating vacation pay, is called a coefficient. Its value since 2016 is 29.3. It is used to calculate average daily earnings, and then cash, due to the vacationer. Let's talk about several options for calculating vacation pay in 2017, taking into account different quantities time worked by employees:

Full year. SDZ (average daily earnings) = payments included in the calculation of SDZ / 12 / 29.3
Incomplete year or month. We calculate the days fully worked in each month (to do this, we multiply the number of months worked in a year by 29.3). Next, it takes into account the number of days worked in an incomplete month (we divide 29.3 by the number of days in the month and multiply with the previous indicator). We add the two obtained indicators and get the number of days used in the calculation. SDZ = total income / number of days received.
Vacation unused by the employee. Each employee has the right to monetary compensation for vacation that he did not take. For such a calculation, the principle specified in paragraph 2 is applied, but taking into account one nuance. SDZ is multiplied by total number days of the employee's rest period. (see picture 1). By selecting the desired number from the table and substituting it into the formula, we obtain the required payment amount.
Full vacation including bonus payments. Bonus + earnings for the year / 12 / 29.3 x 28 (number of vacation days).