Very often in front of accounting workers and personnel service the question arises of how to calculate the unused vacation days assigned to employees. Also, the employees themselves sometimes want to know how many vacation days they are entitled to on any date. How to correctly calculate these days without deceiving either the employee or the employer? Below you will find the answer to this question, we will look at examples of various situations that arise in the course of work.
Work experience, giving the right to annual paid leave
In order to send an employee on vacation and, you need to know the number of days of vacation. And for this, you first need to calculate the employee's vacation experience, that is, the period of work that gives the right to annual paid vacation. Article 121 of the Labor Code of the Russian Federation discloses in detail which periods should be taken into account when calculating the length of service, and which should be excluded.
The length of service that gives the right to leave includes:
- actual work time;
- the time when the employee did not actually work, but his place of work was retained;
- time forced absenteeism through no fault of the employee;
- the time of suspension from work due to failure to undergo a medical examination through no fault of the employee;
- unpaid leave provided to an employee at his request, within 14 days.
The length of service that gives the right to leave does not include:
- time away from the workplace without a valid reason;
- Holiday to care for the child;
- unpaid leave provided to an employee at his request, over 14 days.
As a rule, annual paid leave is granted in the amount of 28 days per working year - this is the main paid leave. In some cases, additional paid leave is added to the main vacation. It is provided for some categories of workers specified in the Labor Code of the Russian Federation, details of additional paid leave can be found in the article: ““.
An employee has the right to take leave after 6 months of work. If an employee has worked the full 11 months, then he is entitled to 28 days of basic leave.
When calculating the vacation period, the periods that are not taken into account are deducted from the worked period, the resulting period is expressed in full months. An incomplete month is rounded up to one month if more than half of the days in that month have been worked. If less than half has been worked out, then this incomplete month is not taken into account. For example, if work experience is 10 months 10 days, then 10 days will not be counted. And if worked 10 months 20 days, then the total work experience will be 11 months.
Formula for calculating unused vacation days
After the length of service is determined, which gives the right to leave, you can calculate the number of vacation days due according to this length of service. To do this, you need to use the following formula:
Examples of calculating unused vacation
#1. If the employee was on vacation without pay
According to the Labor Code of the Russian Federation, only 14 days of leave without pay are included in the length of service. Ivanov rested for 20 days without maintenance, which means 6 days will need to be excluded from his experience. The main vacation time does not need to be excluded from the seniority.
1. Vacation period calculation
From 08/10/2011 to 08/09/2012 12 full months were worked.
From 08/10/2012 to 04/22/2013 8 months 12 days were worked.
We exclude 6 days of leave without pay.
Total experience = 12 months. + 8 months 12 days - 6 days = 20 months 6 days.
We do not take into account 6 days, since less than half a month has been worked out. This means that the final vacation experience is 20 months.
2. The formula for calculating the days of unused vacation
Days of unused vacation = 28/12 * 20 - 28 = 18.67 days.
# 2. If the employee was on parental leave
1. Vacation period calculation
The length of service will be calculated from 01.03.2010 to 21.04.2013.
Parental leave should be excluded from the length of service that entitles you to leave.
In total, in the period from 01.03.2010 to 21.04.2013 - 37 months and 21 days.
We exclude the period from 10.10.2010 to 20.06.2012, that is, 19 months and 10 days.
Total vacation experience = 18 months and 11 days. We do not take 11 days into account, we get 18 full months of experience.
2. Unused vacation days. Calculation formula
28/12 * 18 = 42 days of vacation is due to Petrova.
# 3. If an employee leaves without having worked for 11 months
Vacation experience: from 08/01/2012 to 03/31/2013 - this is a full 8 months, plus 7 days in July and 22 days in April, for a total of 8 months 29 days, round up to 9 full months. Sick leave days do not need to be excluded from work experience.
Vacation days = 28/12 * 9 = 21 days.
#4. Calculation of unused vacation days upon dismissal
In this case, at the end of the vacation, it is necessary to make a settlement with the employee, including paying compensation for unused vacation. Here we must not forget that the period when the employee was on the last vacation before dismissal must also be included in the vacation experience, since the time of the main vacation is included in the length of service, which gives the right to paid vacation.
The article discusses the main points regarding the vacation experience and the calculation of the days of unused vacation. If you still have any questions regarding this topic, you can ask them below.
Calculating vacation days in 2019 - an example and a general algorithm of how vacation is calculated can be found in our article. And of course, you will find out if something has changed in this calculation since 2019.
How the length of vacation is calculated: basic rules
- when sending an employee to rest and issuing vacation pay;
- payment of compensation for unused leave with or without dismissal.
In both cases, the calculation calendar days vacation takes place according to the general scheme. It is built on the main vacation rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, the employee is entitled to at least 28 calendar days of the main paid vacation. As a rule, this is the period of time provided for the rest of the employees of most companies.
Explore the nuances of providing additional vacations using the materials of our website:
- "Additional vacation for irregular working hours" ;
- "The Supreme Court has clarified how to calculate the duration of additional leave" .
Thus, the first thing to do before calculating calendar days for calculating vacation is to determine the employee's length of service in the organization.
IMPORTANT! In the general case, a person can take a vacation for the first year of work in a new place, having worked for six months. But by agreement with the employer, you can go on vacation earlier. Rest for subsequent years is provided at any time according to the sequence of vacations established by the employer.
After the experience has been calculated, you need to determine how many days the employee is entitled to count on according to the vacation calendar. 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 vacation days (28 days / 12 months).
We calculate the vacation experience
We start counting the length of service from the date the vacationer was hired. In other words, the calculation is carried out not by calendar, but by the 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;
- actually did not work, but the position remained with him;
- was on vacation at his own expense (but not more than 14 calendar days per year);
- had to skip work when illegal dismissal or suspension;
- was suspended without going through a mandatory physical through no fault of his own.
The answer to the question whether vacation days are excluded when calculating vacation pay is partly positive. So, we exclude from experience:
- periods of unpaid leave in excess of 14 days;
- "Children's" holidays;
- time away from work without good reason.
How to correctly calculate the vacation period if a holiday falls on it
In Art. 120 of the Labor Code of the Russian Federation, a rule is enshrined according to which non-working holidays falling 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 the start date and the number of calendar days. In this case, the employee leaves the vacation 1 day later.
Example 2
The employee was granted leave from 03/04/2019 for 14 calendar days. March 8 is a holiday, so he should not start work on 03/18/2019, but on 03/19/2019.
- The vacation period is indicated by its start and end dates. In this case, the days of rest are considered to be the days of the corresponding time interval minus the holidays.
Example 3
The employee was granted leave from 01.03.2019 to 14.03.2019. Days on the calendar - 14. But due to the fact that this period falls on the 8th of March, the vacation is considered used in the amount of 13 days.
When calculating for a vacation in an incomplete month, one should also take into account the calendar days that fall on the worked period, and not only the workers (actually worked). So, and holidays, as well as weekends that do not fall under the periods listed in clause 5 of the Regulation approved by government decree No. 922 of 24.12.2007 should be included in the calculation of vacation days as those that fall under the worked period .
Find out how to extend sick leave while on vacation.
How to calculate vacation days in 2019 (example)
Let's give an example of calculating the days of the settlement period for vacation in 2019, taking into account the subtleties and nuances set out above.
Let's say an employee got a job in a company on 06/17/2016.
During the period of work, 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 vacation from 06/02/2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.
From January 15, 2019, he decided to quit, having previously walked off all the days that he had not used during his work.
see also "How to properly arrange a vacation followed by dismissal?" .
Let's see how many days of paid vacation he can count on if the company has taken a vacation of a standard duration - 28 days.
Step 1. Determine the experience.
The total work experience from 06/17/2016 to 01/15/2019 will be 2 years 6 months and 29 days.
We do not touch the periods of illness and vacation. They are taken into account in the length of service, which gives the right to leave, as non-working periods in which the employee retains the place of work.
Leave at own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:
- for a working year from 06/17/2016 to 06/16/2017 - 7 days (from 04/07/2017 to 04/13/2017);
- for a working year from 17.06.2017 to 16.06.2018 - 21 days (from 24.08.2017 to 13.09.2017).
The second period does not fit into the 14-day limit, which means that 7 days of exceeding from the experience will have to be excluded.
Thus, the vacation experience is 2 years 6 months and 22 days. We round up to full months, discarding 7 days, and we get 2 years and 7 months.
Step 2. Subtract the number of vacation days that the employee is entitled to for the specified period.
This is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. .2005 No. 4334-17) in favor of the employee, for a total of 73 days.
Step 3. Determine the number of unused vacation days.
During his work, the employee took leave three times:
- From 02.06.2017 to 22.06.2017. This period fell on 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 29.08.2018 to 11.09.2018. There were no holidays here either, and the vacation was 14 days.
Total unused is 18 days (73 - 20 - 21 - 14). Their employee can take a walk just before dismissal - from 12/21/2018 to 01/15/2019 (taking into account the New Year holidays). So, vacation calculation in 2019 is an example with detailed description, produced.
Outcomes
" № 22/2011
How this article helps: We will tell you how to count the number of unused rest days, even in the most intricate cases.
What will save you from: You can avoid common mistakes when calculating vacation days that your employee did not take off. Therefore, the calculation of compensation for unused rest will also not cause problems.
An employee earns the right to full-time leave after 11 months of employment with the company. Of course, he can take it out earlier, having worked in the company for six months or even less. But then part of the vacation will be used, as they say, in advance. But in order to determine exactly how many days of rest an employee earned, you need to count his vacation experience. It is good when it includes all the time that the employee worked in the company.
How to simplify your work
All subscribers of our magazine can quickly and without errors calculate the number of days for which an employee is entitled to using the "Error-free salary calculator", which is posted on our website at rz.glavbukh.ru. This service is available for the entire subscription period.
Difficulties in calculating the vacation days that are due to the employee appear if he was on vacation at his own expense. Or an employee was sitting with a child. In addition, there are cases when even without having worked the full 11 months, the employee gets the right to the whole.
How not to be mistaken when determining how many days of legal rest your employee has left? Consider all the basic calculation rules.
What periods to include in the vacation experience
As you probably already well know, the countdown of the working year does not start from January 1, but from the day of employment. For example, if your employee started working on November 9, 2011, his first working year will end on November 8, 2012. A working year is exactly the same length of service for which an employee is entitled to a vacation. In most cases, this is 28 calendar days.
If your company is on "simplified"
The periods that need to be included in the length of service giving the right to leave are listed in article 121 of the Labor Code of the Russian Federation (see table below). Let's consider some of them in more detail.
Which periods are taken into account in the vacation experience, and which are not
What periods should be included in the vacation experience |
What periods are not included in the vacation experience |
| Actual work time | Vacation time without saving wages over 14 calendar days during the working year |
| The time when the employee did not actually work, but the place of work (position) was retained for him | Time of parental leave |
| Time of forced absenteeism in case of illegal dismissal or suspension from work and subsequent reinstatement at the previous job | The time when the employee was absent from work without good reason (including if he was suspended from work in the cases provided for by Article 76 of the Labor Code of the Russian Federation) |
| The time of suspension from work of an employee who has not passed the mandatory medical checkup(examination) through no fault of their own |
Time of illness, as well as past vacations
When calculating the vacation experience, all periods of disability must be taken into account. And also the time when the person was resting. Let's say an employee of CJSC “Rechnik” S.D. Makarov got a job on March 4, 2011, and quit on November 9, 2011. In April he was ill for 12 calendar days, and in September he was on annual leave for 14 days. In this case, to calculate the vacation period, it is necessary to take into account both the time of illness and vacation.
Unpaid leave
Among other things, leave is taken into account at their own expense, not exceeding 14 calendar days in a working year. All those days that the employee walked off without pay in excess of such a limit are not included in the length of service. This rule also applies in cases where the working year is not fully completed. In other words, an employee who has worked in the company for six months has the opportunity to take at his own expense the same 14 days without loss of vacation experience. Let's take the same employee of ZAO Rechnik Makarov. But suppose that in September he was on vacation for two weeks at his own expense. This will not affect the calculation of the leave period upon dismissal. You need to take into account all 14 days of vacation at your own expense, despite the fact that Makarov did not work the entire working year.
Maternity and parental leave
The time spent on maternity leave is included in the total length of service, which gives the right to leave. But the period when the employee was on parental leave is excluded from the calculation (paragraph 9 of article 121 of the Labor Code of the Russian Federation).
Carefully!
The period of time when the employee was on parental leave is excluded from the calculation of the leave period.
Example 1: How to take into account the time of "children's" holidays in the vacation experience
MV Morozova got a job at Sapfir LLC on March 2, 2009. From June 8 to October 25, 2009, she was on maternity leave. From October 26, 2009 - on parental leave to care for a child up to one and a half years. Dismisses by on their own October 3, 2011.
In this case, only the period from March 2 to October 25, 2009 should be included in the vacation record.
But if an employee, while on parental leave, works on a part-time basis, the period of such work is included in her vacation experience. The fact is that working on such conditions does not in any way limit the duration of the annual leave, nor seniority... This is stipulated in article 93 of the Labor Code of the Russian Federation.
What is the formula for determining the number of days of unused vacation
In this case, a period equal to or greater than half of the month is taken for a full month worked. Surplus less than half a month is excluded from the calculation. This procedure is spelled out in paragraph 35 of the Regulations on regular and additional vacations, approved by the National Committee of the USSR on April 30, 1930, No. 169 (hereinafter referred to as the Rules).
Example 2: Calculation of days of unused vacation upon dismissal of an employee during the first year of work
P. I. Voronov was hired by OOO Polymer on February 2, 2011. From May 6 to June 7 inclusive, he was on leave without pay, and on November 15 he quit. Annual paid vacation at the company is the standard 28 calendar days.
The period from February 2 to May 1 inclusive - this is three full months - is fully worked out by the employee. He also fully worked the period from June 8 to November 7, that is, another five months. There are still 8 days left in November and 4 days in May. Plus, you need to include 14 days of vacation at your own expense in the calculation. The total is 26 days, which is rounded up to one full month.
Thus, the employee is entitled to compensation for 9 months or 21 days (28 days: 12 months 9 months).
However, often the whole number of days is not obtained as a result of the calculation. Meanwhile official rules there is no rounding here. Therefore, the traditionally calculated total value is taken with two decimal places. Let us emphasize - it is the final one. The fact is that we do not recommend rounding off to two decimal places the number of vacation days due to the employee for one month, namely, using 2.33 days (28 days: 12 months) in the calculation. This leads to unjustified distortion if the employee is entitled to compensation for more than one month.
If the company's management decides to round the number of days to whole units, then this should be done not according to the rules of arithmetic, but in big side... That is, it is impossible to pay compensation, say, not for 9.33 days, but for 9 days. If we round up, then up to 10 days. Confirmation of this is the letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17.
What vacation is due to an employee who has worked for at least 10.5 months
It happens that an employee at the time of dismissal has worked in the company for 11 months or a little more. Nevertheless, he is entitled to full leave (paragraph 28 of the Rules). Of course, if he never used his right to rest.
But what if an employee is fired after having worked, say, 10 months and 18 days? Or one (two, three, etc.) year 10 months and 18 days? What compensation is due to him for the last working year? Also complete. Indeed, paragraph 35 of the Rules says that surpluses amounting to at least half a month are rounded up. This means that in our case the same 11 months are obtained.
An important detail
An employee who has worked at least 10.5 months in the last working year is entitled to full leave.
Example 3: Calculation of days of unused vacation if an employee worked 10.5 months in the last working year
N. P. Severov got a job at Volna LLC on February 1, 2010, and resigned on December 15, 2011. Vacation in the company is 28 calendar days. During his work in the company Severov used 42 days. He did not have periods excluded from the vacation period.
The first working year is from February 1, 2010 to January 31, 2011. For him, the employee is entitled to 28 days of vacation. Second working year - from February 1 to December 15, 2011 (date of dismissal). This is 10 months and 15 days. This figure is rounded to the nearest 11 months. This means that the employee is entitled to compensation as for a full working year.
Thus, the employee is entitled to compensation for 14 calendar days (28 days 2 - 42 days).
Now let's consider this situation. Suppose that at the time of termination, the employee has worked a full year and has 28 unused calendar days of annual leave. He writes a letter of leave with subsequent dismissal, and the company grants this request. So, in this case, do not forget to pay the employee compensation for those 2.33 days of vacation that will be accumulated over the last 28 days. That is, during the vacation. After all, we recall that these days are included in the vacation experience on a general basis, and in this case the last day of the vacation is recognized as the date of dismissal.
The main thing to remember
1. The time of past paid vacations, as well as periods of illness, regardless of their duration, are included in the vacation period.
2. An employee who has worked at least 10.5 months in a working year is entitled to a full vacation.
3. The vacation period can include no more than 14 days of vacation at your own expense for each working year.
Employees are provided with annual leave with preservation of their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of employees are also entitled to additional vacations for the main vacation.
The average earnings saved to the employee during the vacation (the amount of vacation pay) is determined by the formula:
Vacation pay = Average daily earnings × Vacation days
The amount of vacation pay will also depend on whether the increase in tariff rates (salaries) was carried out in the billing period or after.
Number of vacation days to calculate
Most often, holidays are provided in calendar days. Standard paid main leave 28 calendar days. Moreover, the employee may not walk him off immediately, but in parts.
Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, employees under the age of 18 must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 Federal law dated November 24, 1995 No. 181-FZ)
The labor legislation also provides for additional vacations for employees (Article 116 of the Labor Code of the Russian Federation).
For the calculation, it is important to exclude all non-working holidays from vacation days. That is, like all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and the holidays established in a specific region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, articles 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, p. . 2 letters of Rostrud dated September 12, 2013 No. 697-6-1).
Determination of the settlement period
By general rule the calculation period for calculating the average daily earnings is determined as 12 calendar months preceding the month on which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation, approved by the Government of the Russian Federation of December 24, 2007 No. 922, hereinafter - Position).
It is necessary to exclude from the calculation period all the time when the employee (clause 5 of the Regulations):
- Received payment in the form of average earnings (excluding breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid vacation;
- Was on sick leave or maternity leave;
- Didn't work due to downtime through no fault of its own;
- I did not participate in the strike, but due to it I could not work;
- Used additional paid days off to care for disabled children and children with disabilities;
- In other cases, he was released from work with full or partial pay or no pay. For example, vacation time at own expense or parental leave.
It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid a salary for the days actually worked, or this entire period consisted of the time excluded from the calculation period. In this case, 12 months preceding the first mentioned 12 months (clause 6 of the Regulation) should be taken as the settlement period.
If the employee did not have actually accrued wages or actually worked days in the 24 months preceding the start of the vacation, then the days of the month in which the employee goes on vacation are taken as the calculation period (clause 7 of the Regulations).
The collective agreement, local regulatory act may provide for other settlement periods for calculating the average wage, if this does not worsen the situation of workers (Article 139 of the Labor Code of the Russian Federation).
Determination of earnings for the billing period
All payments accrued to the employee, which are provided for by the employer's payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922, available open list similar payments.
You cannot include in the calculation of average earnings:
- All payments that are accrued to the employee for the time excluded from the billing period. They are listed in clause 5 of the Regulation. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for idle time;
- All payments of a social nature and other payments not related to remuneration. For example, financial assistance, payment of the cost of food, travel, training, utilities, recreation, gifts for children (clause 3 of the Regulations);
- Bonuses and remuneration not provided for by the remuneration system (subparagraphs "n" of paragraph 2 of the Regulations).
Bonuses (other remuneration) provided for by the remuneration system are taken into account taking into account some of the features established by clause 15 of the Regulation:
Calculation of the average daily earnings
Knowing the billing period and the total amount of earnings for this period, you should determine the average daily earnings of the employee:
Average daily earnings = Earnings for the billing period / (12 × 29.3)
29.3 in the formula corresponds to the average monthly number of calendar days in a fully worked billing period. Moreover, the billing period is considered fully worked if in each month of this period there are no days excluded from the billing period (days of temporary disability, business trips, vacations, downtime, etc.).
If the calculation period has not been fully worked out, the formula is applied:
Average daily earnings = Earnings for the billing period / (29.3 × Number of fully worked months in the billing period + Number of calendar days in not fully worked months in the billing period)
Moreover, for each not fully worked month, you need to apply the formula:
Number of calendar days in a month not fully worked = 29.3 * Number of calendar days falling on the time worked in a given month / Number of calendar days in a month.
Example
The employee has been working in the organization since January 1, 2015. On December 14, 2015, he goes on vacation for 14 calendar days. In this case, the billing period is 11 months - from January 1 to November 30. For the calculation period, the amount of earnings for calculating vacation pay amounted to 600,000 rubles. There were no salary increases during this time in the organization.
In March, the employee was on a business trip for 21 calendar days. The remaining days of March are 10 (31 - 21). Accordingly, March is incomplete month billing period, from which only 9.5 is taken for calculating vacation pay days (29.3 * 10/31).
In October, the employee was ill for 11 calendar days. The remaining days of October are 20 (31 - 11). Accordingly, October is also an incomplete month, from which only 18.9 is taken for calculating vacation pay. days (29.3 * 20/31).
There are 9 months fully worked in the billing period (11 - 2). Accordingly, the average daily earnings of an employee will be:
RUB 600,000 / (29.3 days * 9 months + 9.5 days + 18.9 days) = 2,054.09 rubles.
The employee must pay the amount of vacation pay 28,757.2 rubles. (2054.09 rubles * 14 days).
If the billing period was not worked out at all and there was no salary immediately before the vacation (for example, the employee left parental leave or the employee was on a long business trip and immediately goes on vacation), then the formula is applied (clause 8 of the Regulations):
Average daily earnings = Salary (wage rate) / 29.3
Accounting for salary increases (tariff rates)
When calculating vacation pay, an increase factor must be applied if salaries (tariff rates) have been increased:
- In the billing period, immediately before vacation or during vacation;
- Moreover, the increase in relation to not one or several employees, but in relation to the entire organization, its branch or at least a structural subdivision (clause 16 of the Regulations, approved by the decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if the salaries of all employees of the "Accounting" department of the enterprise were increased, then coefficients must be applied when calculating vacation pay for all accountants of the enterprise. If salaries were raised only for payroll accountants, the coefficient does not apply.
Increase factor = New size salary / old salary
If, along with the increase in salary, the structure of monthly payments and salary increments changes, then the formula will be as follows:
Increase factor = (New salary + New monthly payments, allowances and additional payments depending on the amount of salary) / (Old salary + Old monthly payments, allowances and additional payments)
When applying increase factors, it should be borne in mind that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are established as a fixed percentage or a certain multiplicity to the salary (tariff rate). Those payments that are set in an absolute amount (independent of salary, tariff rate) or in the form of a certain fork (range) of percentage values or multiplicity in relation to the salary (tariff rate), it is not necessary to increase it to calculate the average earnings.
For a quick calculation, use our online vacation pay calculator:
Calculate vacation pay in Kontur. Accounting - a convenient online service for calculating salariesand sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS. The service is suitable for comfortable collaboration between an accountant and a director.
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General Provisions
According to Part 5 of Art. 37 of the Constitution Russian Federation everyone has the right to rest. Based on Art. 106 of the Labor Code of the Russian Federation, rest time is the time during which the employee is free from the performance of labor duties and which he can use at his own discretion. Vacation is one of the types of rest time.
To acquire the right to vacation, you must have the following legal grounds:
1. The employee must be in labor relations with the employer. In practice, the question often arises: should an organization or individual entrepreneur provide leave to an employee who works on the terms of a civil contract. The answer to the question posed must be negative. Labor legal relations are regulated by labor legislation, civil - legal - civil. Consequently, only on the condition that an employment contract has been concluded between the employer and the employee, it is possible to talk about granting leave.
2. The employee must have a certain length of service.
The size and form of remuneration, regular or non-regular work do not affect the exercise of the right to leave. In addition, the right to leave does not depend on the place of work, position held or length of time. employment contract.
Part-time workers also have the right to leave at the combined job at the same time as the leave granted at the main job. The latter, by the way, is quite often ignored by employers.
In accordance with Art. 114 of the Labor Code of the Russian Federation, employees of all enterprises, institutions, organizations, regardless of their organizational and legal forms and forms of ownership, are provided with annual leaves with preservation of their place of work (position) and average earnings. In addition, on the basis of Art. 128 of the Labor Code of the Russian Federation, an employee may be granted leave without pay.
Duration paid annual leave consists of the duration of the annual main and additional leaves.
Thus, there are two types of paid vacations:
- Annual main leave,
- Additional annual leave.
Annual additional leave, in turn, has the following types:
- additional leave for employees engaged in work with harmful and (or) hazardous working conditions;
- additional leave for employees with a special nature of work;
- additional leave for employees with irregular working hours;
- additional leave for employees working in the Far North and equivalent areas;
- additional leave to employees in other cases stipulated by federal laws.
This classification of additional vacations is directly enshrined in Art. 116 of the Labor Code of the Russian Federation. However, the specified list of additional leaves is not exhaustive. In addition to the above, there are also:
A. Study leave,
V. Leave for temporary incapacity for work,
WITH. Parental leave:
- Maternity leave,
- Holiday to care for the child,
- Holidays for employees who have adopted a child
- Additional parental leave,
- Leave for the parents of a disabled child.
D. Unpaid leave.
Each type of vacation has its own legal characteristics. Within the framework of this work, we will consider general issues arising from the provision of annual leave. The specific legal features of each type of vacation are not the subject of research.
Procedure for calculating the total duration of annual leave
Based on Art. 120 of the Labor Code of the Russian Federation, the total duration of the annual leave of employees is calculated in calendar days and is not limited by the maximum limit. In this case, non-working holidays falling on the vacation period are not included in the number of calendar days of vacation and are not paid.
Example
The employee was issued a vacation for the period from February 28, 2005 to March 9, 2005. The vacation period falls on a non-working holiday - March 8. Consequently, the employee must go to work not on March 9, but on March 10, 2005.
When calculating the total duration of annual paid leave, additional paid leaves, regardless of their type and number, are summed up with the main annual paid leave.
In practice, problems often arise when it is necessary to determine the duration of the vacation if it is calculated in working days.
As follows from the Letter of the Ministry of Labor of the Russian Federation of 01.02.2002, No. 625 - BB, in the event that the leave provided to the employee is calculated (in whole or in part) in working days (for example, the leave provided for the past time, additional leave for harmful working conditions, etc.), the duration of the annual paid vacation should be calculated in the following order: from the date of the start of the vacation, a certain number of days of the main vacation in calendar days (28 calendar days) is counted, and then - a certain number of days of additional vacation in working days in the calculation for a six-day working week and a date is determined last day vacation. After that, the total vacation period is transferred to calendar days. The resulting number of calendar days will be the total duration of the annual paid vacation.
Example 1
Another annual leave an employee consists of a main duration of 28 calendar days and an additional one for work during harmful conditions labor lasting 6 working days.
The duration of the vacation is determined in the following order:
1) main leave of 28 calendar days - from February 1 to March 1, 2005 inclusive (excluding the non-working holiday on February 23);
2) additional vacation of 6 working days according to a six-day schedule working week, that is, excluding Sundays and holidays - from March 2 to March 9, 2005 (Sunday - March 6 and a non-working day of March 8, 2005 are excluded).
The boundaries of the vacation are from February 1 to March 9, 2005, inclusive, and this time is 35 calendar days (excluding non-working holidays on February 23 and March 8).
The procedure for the provision, transfer, extension and division of annual paid leaves
Annual paid leave is granted once during a year of continuous work in the organization, that is, not for a calendar year, but for the so-called "working year".
According to Part 1 of Art. 122 of the Labor Code of the Russian Federation, the right to use leave for the first year of work arises from the employee after six months of his continuous work in this organization. In addition, it should be borne in mind that, by agreement of the parties, the employee may be granted a paid leave before the expiration of the first six months of work.
Before the expiration of six months of continuous work, paid leave at the request of the employee, in accordance with Article 122 of the Labor Code of the Russian Federation, must be provided without fail, regardless of the employer's desire:
For women - before or immediately after maternity leave;
Employees under the age of eighteen;
Employees who have adopted a child (children) under the age of three months;
In other cases stipulated by federal laws.
Based on Art. 286 of the Labor Code of the Russian Federation, to persons working part-time, annual paid leaves are provided simultaneously with the leave for the main job.
Holidays for the second and subsequent years of work are granted at any time of the working year in accordance with the order of granting annual paid leaves established in the organization.
Failure to provide annual paid leave for two consecutive years, as well as failure to provide annual paid leave to employees under the age of 18 and employees employed with harmful and (or) dangerous conditions labor.
The first working year is calculated from the date of employment on this enterprise, to the institution and organization, subsequent ones - from the day following the day of the end of the previous working year.
Example
The employee was hired on September 21, 2004. After 6 months, that is, after March 20, 2005, the employee is entitled to the first annual paid leave. The first working year is a calendar period from September 21, 2004 to September 20, 2005.The second working year, which gives the right to the next vacation, is calculated from September 21, 2005 to September 20, 2006.
It is important to note that the Labor Code of the Russian Federation does not provide for the possibility of granting an annual basic paid leave in proportion to the time worked, therefore, in all cases when leave for the first year of work is provided in advance, the employee must receive it in full size and with full payment.
Based on Art. 121 of the Labor Code of the Russian Federation, the length of service, which gives the right to an annual basic paid leave, includes the following periods:
1. The time of actual work, that is, the time when the employee performed his labor duties in accordance with the employment contract. This time should also include the time spent by the employee on a business trip.
2. The time when the employee did not actually work, but in accordance with federal laws, the place of work (position) was retained for him. Such cases include the following:
- the time an employee performs his military duties, including military training, verification fees, etc .;
- the time the employee fulfills duties arising from the legislation on the administration of justice (for example, participation in sessions of the district court, jury, other courts as a witness, victim, juror, etc.);
- time of performance of other state duties (for example, participation in the work of election commissions, in sessions of representative bodies of power, etc.);
- time spent on vacation (annual, additional, educational, etc.);
- the time spent in educational institutions related to advanced training, retraining, additional education (in the direction of the employer;
- the time of receiving the maternity allowance (during prenatal and postnatal leave);
- time spent in quarantine, in spa treatment;
- the time spent by the employee on annual paid leave is also included in the length of service, including the length of service for the provision of the next annual paid leave.
3. Time of forced absenteeism in case of illegal dismissal or suspension from work and subsequent reinstatement at the previous job;
4. Other periods of time provided by the collective agreement, employment agreement or local regulation of the organization.
These periods of time include:
- vacation time for entrance examinations to higher and secondary specialized educational institutions;
- days off from work provided to employees studying in general education schools;
- time of short-term (up to 7 days) vacations without pay;
- transit time industrial practice in paid positions by university students and students of secondary specialized educational institutions and equated to them educational institutions etc.
Work experience, giving the right to an annual basic paid leave, not the following periods are included:
The time the employee is absent from work without good reason, including due to his suspension from work in the cases provided for in Art. 76 of the Labor Code of the Russian Federation;
The time of parental leave until the child reaches the legal age;
The time of unpaid leave granted at the request of the employee for more than seven calendar days (if unpaid leave is provided at the initiative of the employer, they must be included in the length of service for granting leave).
It should be borne in mind that the length of service, which gives the right to additional annual paid leave for work with harmful and (or) hazardous working conditions, includes only the time actually worked under the relevant conditions.
Periods of time that are not included in the length of service postpone the calculation of the working year and, accordingly, "push back" the boundaries for granting leave.
Example
From 2 to 5 April was at a military training camp. From 6 to 11 May, the employee was granted unpaid leave. From 6 to 9 June I. was suspended from work due to the fact that he appeared at the workplace in a state of alcoholic intoxication.
As a general rule, I. should have received the right to annual leave from September 1, 2004.However, the time for the period from June 6 to June 9, 2004 will not be included in the length of service giving the right to leave (based on paragraph 2 of . 2 article 121 of the Labor Code of the Russian Federation).
Thus, the 4 days when I. was suspended from work are not included in the length of service, which entitles him to leave. Therefore, I. has the right to take leave not from September 1, 2004, but from September 5, 2004.
According to Art. 123 of the Labor Code of the Russian Federation, the sequence of granting paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected trade union body of this organization no later than two weeks before the onset of the calendar year.
Vacation schedule - summary schedule. When compiling it, the current legislation, the specifics of the organization's activities and the wishes of employees are taken into account.
Currently operating uniform form T - 7, approved by the Decree of the State Statistics Committee of the Russian Federation of 5.01.2004, No. 1. The document reflects information on the time of distribution of annual paid vacations of all employees structural units organizations for a calendar year by months.
The vacation schedule is signed by the head of the personnel department and approved by the head of the organization or a person authorized by him, taking into account the reasoned opinion of the elected trade union body (if there is a latter) of this organization on the sequence of granting paid leaves.
The vacation schedule is compulsory for both the employer and the employee. The employee must be notified of the start time of the vacation no later than two weeks before its start.
It is necessary to pay attention to the fact that for certain categories of employees in cases stipulated by federal laws, annual paid leave is provided at their request at a time convenient for them, in particular:
At the request of the husband, annual leave is granted to him during the period when his wife is on maternity leave, regardless of the time of his continuous work in this organization (Article 123 of the Labor Code of the Russian Federation);
For women - before maternity leave or immediately after it (on the basis of part 2 of article 122 of the Labor Code of the Russian Federation and article 260 of the Labor Code of the Russian Federation);
Teenagers under the age of 18 (according to part 2 of article 122 of the Labor Code of the Russian Federation and article 267 of the Labor Code of the Russian Federation);
Employees who have adopted a child (children) under the age of three months (in accordance with part 2 of article 122 of the Labor Code of the Russian Federation);
Part-time workers for combined work leave is provided simultaneously with the annual paid leave for the main job (on the basis of Part 1 of Art. 286 of the Labor Code of the Russian Federation);
Spouses of military personnel are granted leave at the same time as the leave of military personnel (see paragraph 11 of article 11 of the Federal Law of 27.05.98 N 76-FZ "On the status of military personnel");
Certain categories of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant (see paragraph 9 of article 14 of the Law of the Russian Federation of 05.15.91 N 1244-1 "On social protection citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant ");
Veterans of the Great Patriotic War, veterans of hostilities on the territory of other states, disabled veterans, labor veterans and other categories of workers specified in paragraph 17 of Art. 14 of the Federal Law of 12.01.95 N 5-FZ "On Veterans";
Persons awarded with the badge "Honorary Donor of Russia" (see article 11 of the Law of the Russian Federation of 09.06.93 N 5142-I "On the donation of blood and its components");
Heroes Soviet Union, To the Heroes of the Russian Federation, full holders of the Order of Glory (see clause 3 of article 8 of the Law of the Russian Federation of 15.01.93 N 4301-1 "On the status of Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory");
To Heroes of Socialist Labor and full holders of the Order of Labor Glory (see paragraph 2 of Article 6 of Federal Law dated 09.01.97 N 5-FZ "On the provision of social guarantees to Heroes of Socialist Labor and full holders of the Order of Labor Glory").
In the event of unforeseen situations (for example, the pregnancy of an employee, which was not known at the stage of scheduling), it is necessary to make changes to the vacation schedule. The established form of the vacation schedule assumes the possibility of making such changes, indicating the reason for the postponement of the vacation. You can also recommend in column No. 10 of the graph ("Note") to indicate that this employee belongs to preferential category and he can be granted leave at any other time according to the submitted application. This text can be placed both in the indicated column and under the graph as a separate note by marking the corresponding employees in column N 10.
The basis for making changes to the vacation schedule is a statement written in free form.
Leave can be granted either sequentially to one employee after another, or simultaneously to all or some groups of employees at the same time. In the event of an unexpected suspension of work activities in the organization or in its individual parts (due to an accident, natural disaster etc.) by agreement between the administration and the trade union committee (if any), leave may be granted to all groups or some groups at the same time as deviating from the previously established queue.
Vacation transfer
It is allowed to postpone the vacation against the terms specified in the schedule in the following cases, determined by article 124 of the Labor Code of the Russian Federation:
1) by agreement between the employee and the employer - if the employee was not paid in a timely manner during this vacation or the employee was warned about the start time of the vacation later than two weeks before its start;
2) in exceptional cases when the granting of leave to an employee in the current working year may adversely affect the normal course of work of the organization - in this case, the transfer of vacation can be made to the next working year.
In all cases, the vacation carried over to the next year must be used no later than 12 months after the end of the working year for which it is granted. Replacement of the unused part of the vacation or the entire vacation as a whole with monetary compensation Labor Code not provided.
Failure to provide annual paid leave for two consecutive years is prohibited.
In accordance with Article 124 of the Labor Code of the Russian Federation, it is prohibited to provide annual paid leave to employees under the age of eighteen years, and to employees engaged in work with harmful and (or) hazardous working conditions.
In practice, there are cases when the employer, in order to punish an employee who has committed a disciplinary offense, transfers to unilaterally vacation from the summer period to another. This practice does not comply with current legislation and, in particular, Art. 192 of the Labor Code, which does not provide for the failure to provide annual leave in summer period in connection with the application of a disciplinary sanction.
Leave extension
Annual paid leave must be extended in the following cases:
Temporary incapacity for work of an employee;
Fulfillment by the employee of public duties during the annual paid leave, if the law provides for exemption from work for this;
In other cases stipulated by laws, local regulations of the organization.
If the incapacity for work or other reasons entailing the need to postpone the vacation occurred before its start, then the new vacation period is determined by agreement between the employee and the employer. If the reasons occurred during the employee's vacation, then the period for returning from vacation is automatically extended by the appropriate number of days, and the employee must immediately notify the employer about this.
Example
C. The next annual leave was granted for 28 calendar days from July 1 to July 28, 2004 inclusive. During the vacation, S. fell ill, in support of which he provided the employer with a certificate of incapacity for work for 5 days. Consequently, S.'s leave should automatically be extended by 5 days.
Vacation sharing
Based on Art. 125 of the Labor Code of the Russian Federation, by agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one of the parts of this leave must be at least 14 calendar days.
Example
The employee asks for 4 days of vacation. The employer agrees. Consequently, the employee is entitled to 24 remaining vacation days (28 - 4). The registration procedure is the same as for a regular vacation. An order must be issued, and the employee must be familiarized with it no later than 2 weeks before the start of the vacation. In addition, no later than 3 days before the start of the vacation, the latter must be paid.
Example
P. is entitled to leave for 28 calendar days. P asked break up vacation in two parts: 14 calendar days in June and 14 days in October. Since the employer did not object, a written agreement was concluded with P, which stated when and how much P. would rest.
It must be remembered that the additional vacation can be carried over to the next year or replaced with monetary compensation. For this, the employee must write an appropriate application.
Vacation recall
Early recall from vacation is allowed only with the consent of the employee. Since the current legislation does not provide for the administration's right to early recall him from leave to work without the consent of the employee, therefore, the employee's refusal to comply with the administration's order to go to work before the end of the vacation cannot be considered a violation of labor discipline.
If the employee does not mind going to work early, changes should be made to the vacation schedule, providing for the employee to use the remaining part of the vacation in kind. The unused part of the leave must be provided at the choice of the employee at a time convenient for him during the current working year or added to the leave for the next working year.
In all cases, even with the consent of the employee, it is not allowed to recall workers under the age of eighteen, pregnant women and workers employed in jobs with harmful and (or) dangerous working conditions from vacation.
The recall of an employee from vacation is formalized by an appropriate order, which indicates the time when the employee will be provided with the remainder of the vacation.
Example
A week before the end of the vacation, T. decided to quit and wrote a letter of resignation of her own free will. The administration obliged T. to go to work, to which T. objected and said that she intended to take the rest of her vacation and then quit.
Comments.
Take a walk due vacation T. is entitled in any case. She is not required to go to work immediately after applying for resignation. However, in accordance with Part 2 of Art. 125 of the Labor Code of the Russian Federation, the administration can, if necessary, recall T. from vacation, but only after obtaining her prior consent. Then the rest of the vacation will need to be compensated for with money upon dismissal ( according to Art. 127 of the Labor Code of the Russian Federation).
Thus, an employee can independently dispose of his right to dismiss at his own request and submit an application at any time (including while on vacation or a business trip, as well as during absence due to illness).
It should also be borne in mind that the administration can exercise its right and dismiss T. not immediately after the end of the vacation, but, in accordance with Art. 80 of the Labor Code of the Russian Federation, after two weeks after filing a letter of resignation. In this case, she will have to go to work and work one more week after the vacation.
Labor legislation establishes that vacation pay is calculated based on the average earnings of an employee.
Based on Part 4 of Art. 139 of the Labor Code of the Russian Federation for calculating average earnings for the period of vacations granted to employees and payment of compensation for unused vacations the average daily earnings are used, which is determined for the last three calendar months by dividing the amount of accrued wages by 3 and 29.6 (the average monthly number of calendar days).
Example
K. goes on another vacation lasting 28 calendar days from November 4, 2005. The employee has fully worked out the settlement period (August-October). Accrued wages in the billing period amounted to 6,000 rubles. monthly.
Average daily earnings are calculated as follows: (6000 rubles + 6000 rubles + 6000 rubles): 3: 29.6 = 202.70 rubles.
The amount of paid vacation pay amounted to 5675.6 rubles. (202.7 rubles x 28 days).
In accordance with Part 5 of Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for paying vacations provided in working days, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.
The collective agreement may provide for other periods for calculating the average wage, if this does not worsen the situation of workers.
Currently, to calculate the average wage, the Regulation on the specifics of the procedure for calculating the average wage is used, approved. Decree of the Government of the Russian Federation of 11.04.2003, No. 213 (hereinafter referred to as the Regulation).
In order to calculate the average earnings for a vacation, you must:
1) determine the billing period;
2) determine whether there is time and amounts in the billing period that need to be excluded from this period in accordance with clause 4 of the Regulations;
3) determine the actual amount of earnings that the employee received during the billing period and earlier, which is taken into account when calculating the average earnings, minus the amounts accrued for the time that is excluded from the billing period;
4) correctly choose the option for calculating the average daily (average hourly) earnings, which differs for the payment of vacations for employees with summarized and daily accounting of working hours;
4) calculate the average daily (average hourly) earnings;
5) determine the number of days (hours) to be paid;
6) calculate the amount of average earnings by multiplying the average daily (average hourly) earnings by the number of paid vacation days (hours per vacation).
Determination of the settlement period
In accordance with Art. 139 of the Labor Code of the Russian Federation, the calculation period for calculating the average earnings for vacation and payment of monetary compensation are three calendar months preceding the month in which the vacation begins or in which an event occurred related to the calculation of vacation pay and compensation for unused vacation (from 1st to 1st - th number).
The organization has the right, in accordance with article 139 of the Labor Code of the Russian Federation, to refuse from the established billing period of three months and establish a different billing period, but provided that this does not worsen the situation of employees. For example, it can be six months, twelve months, etc.
The appropriate choice should be fixed in the collective agreement (only in it, and in no other local act), taking into account the detailed calculations to protect the situation of workers, and, as it seems, only in agreement with the representative bodies of workers.
Determination in the settlement period of time and amounts to be excluded from this period
According to clause 4 of the Regulations, when calculating the average earnings, the time is excluded from the calculation period, as well as the amounts accrued during this time, if:
a) the employee retained the average earnings in accordance with the legislation of the Russian Federation;
b) the employee received temporary disability benefits or maternity benefits;
c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
d) the employee did not participate in the strike, but in connection with this strike was not able to do his job;
e) the employee was provided with additional paid days off to take care of disabled children and those disabled from childhood;
f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;
g) the employee was provided with days of rest (time off) in connection with work in excess of the normal duration of working hours with a rotational method of organizing work and in other cases in accordance with the legislation of the Russian Federation.
If during the billing period the employee was absent from work due to absenteeism, suspension from work, participation in a strike, as well as for other reasons other than the reasons specified in clause 4 of the Regulations, and also if the employee did not work due to downtime due to his fault , working or calendar days falling on this time are not excluded from the billing period.
If the employee for the billing period did not have actually accrued wages or actually worked days, or this period consisted of the time excluded from the billing period in accordance with clause 4 of the Regulations, the latter is determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated one (clause 5 of the Regulations).
Example
F. was ill from December 23, 2004 to April 1, 2005. From April 8, 2005, F. takes annual leave.
The estimated period for paying for vacation in this case will be three calendar months before the illness - September, October and November 2004.
If the employee for the billing period and before the billing period did not have actually accrued wages or actually worked days, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of the average earnings ( clause 6 of the Regulations).
This kind of situation is possible in the case, for example, if an employee goes to work and goes on vacation in the same month.
Example
R. went to work on April 15, 2004. Since April 26, 2004, she has been granted leave in advance of 5 calendar days. Consequently, for calculating vacation pay, the period from April 15 to April 26, 2004 will be taken.
If the employee did not have actually accrued wages or actually worked days in the organization for the billing period, prior to the billing period and before the occurrence of the event associated with the preservation of the average earnings, the average earnings are determined based on the tariff rate of the category established for him, the official salary, monetary remuneration (clause 7 of the Regulations).
Example
U. was hired by transfer from June 17, 2004, and from the same date he was issued a vacation. According to the employment contract of U., the official salary is set at 2300 rubles.
The calculation of the average earnings during the vacation due to the absence of a billing period should be made on the basis of a salary of 2300 rubles.
Determination of the actual amount of earnings that the employee received during the billing period and earlier, which is taken into account when calculating the average earnings, minus the amounts accrued for the time that is excluded from the billing period.
At this stage of calculating vacation pay, it is necessary to summarize all payments that were accrued to the employee during the billing period.
According to clause 2 of the Regulations for calculating average earnings, all types of payments provided for by the wage system are taken into account, which are applied in the relevant organization, regardless of the sources of these payments, which include:
a) wages accrued to employees at tariff rates (official salaries) for hours worked;
b) wages accrued to employees for work performed at piece rates;
c) wages accrued to employees for work performed as a percentage of proceeds from the sale of products (performance of work, provision of services), or commission;
d) wages issued in non-cash form;
e) monetary remuneration accrued for the time worked to persons holding public office;
f) funds accrued in editions mass media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) their remuneration, carried out at the rates (rates) of the author's (staging) remuneration;
g) salaries accrued to teachers of institutions of primary and secondary vocational education for hours of teaching in excess of the reduced annual teaching load (accounted for at the rate of one tenth for each month of the billing period, regardless of the time of accrual);
h) the difference in the official salaries of employees who have switched to a lower-paid job (position) while maintaining the size of the official salary at the previous place of work (position);
i) wages, finally calculated at the end of the calendar year, due to the remuneration system (accounted for in the amount of one twelfth for each month of the billing period, regardless of the time of accrual);
j) allowances and surcharges to tariff rates (official salaries) for professional skill, coolness, qualifying rank(class rank, diplomatic rank), length of service (length of service), special conditions public service, academic degree, academic title, knowledge foreign language, working with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, fulfilling the duties of a temporarily absent employee without being relieved of his main job, leading a team;
k) payments related to working conditions, including payments due to regional regulation of remuneration (in the form of coefficients and percentage allowances to wages), increased remuneration for heavy work, work with harmful and (or) dangerous and other special conditions labor, for work at night, pay for work on weekends and non-working holidays, pay for overtime work;
l) bonuses and remuneration, including remuneration based on the results of work for the year and a lump sum remuneration for seniority;
m) other types of payments provided for by the wage system.
It should be borne in mind that material assistance is not wages, and therefore is not included in the calculation of vacation pay.
The list of payments is exhaustive. Other payments not specified in it, for example, dividends on shares, interest on deposits, insurance payments etc. when calculating average earnings are not taken into account.
Based on clause 14 of the Regulations, when determining the average earnings, bonuses and remuneration actually accrued for the billing period are taken into account in the following order:
- monthly bonuses and remuneration - no more than one payment for the same indicators for each month of the billing period.
Example
Since February 2, 2004, an employee with a salary of 8,000 rubles. per month, received leave for 28 calendar days. In December 2003, he was awarded a bonus for successfully completing the November assignment. Its size is 1000 rubles.
The billing period includes November, December 2003 and January 2004.
Therefore, the actual amount of earnings for the billing period will be 25,000 rubles (8,000 rubles x 3 months + 1,000 rubles)
- bonuses and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of a monthly part for each month of the billing period.
Such awards include, for example, quarterly, semi-annual awards.
At the same time, the legislation does not determine which premium should be taken into account. Therefore, in accounting policy you need to determine how to include the amounts of accrued bonuses in the calculation of average earnings.
As a rule, the amount of such payment is determined in the amount of the monthly part for each month of the billing period.
Example
S. goes on vacation from May 17 to June 13, 2005. Her salary is 3,000 rubles. At the same time, in February 2005, S. was accrued and issued a bonus for the 4th quarter of 2005 in the amount of 3000 rubles.
The billing period is February, March and April 2005. Earnings for these months will amount to 12,000 rubles (3,000 rubles x 3 months + 3,000 rubles: 3 months x 3 months).
- remuneration based on the results of work for the year, one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the previous calendar year - in the amount of one twelfth for each month of the billing period, regardless of the time the remuneration was charged.
Thus, if an employee goes on vacation in May, and the annual remuneration was accrued to him, for example, in January (that is, not in the billing period, which is February - April), it is still included in the calculation of vacation pay - 1/12 per February, March, April.
Example
D. goes on vacation from July 13 to August 9, 2005. D.'s salary is 5,000 rubles. In January 2005, according to the results of the year, D. was paid a bonus in the amount of 2,000 rubles.
The settlement period will be April, May, June 2005. D.'s earnings for this period will amount to 15500.01 rubles (5000 rubles x 3 months + 2000 rubles: 12 months x 3 months).
Based on par. 5 clause 14 of the Regulations in the event that the time falling on the billing period was not fully worked out or time was excluded from it in accordance with clause 4 of the Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked during the billing period (except monthly bonuses paid along with wages for a given month).
If an employee has worked in the organization for a part-time working period, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the actually accrued amounts in the manner prescribed by the specified paragraph.
The correct choice of the option for calculating the average daily (average hourly) earnings.
According to clause 8 of the Regulation in all cases, except for the application of the summarized accounting of working hours, the average daily earnings are used to determine the average earnings.
The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (workdays, calendar) in the period to be paid.
According to clause 9 of the Regulation, the average daily earnings for the payment of vacations provided in calendar days, and compensation payments for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 3 and by the average monthly number of calendar days (29.6).
In the case when one or several months of the billing period were not fully worked or time was excluded from it in accordance with clause 4 of the Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount consisting of the average monthly number of calendar days (29 , 6), multiplied by the number of fully worked months, and the number of calendar days in not fully worked months.
In this case, the number of calendar days in not fully worked months is calculated by multiplying the working days according to the calendar of a 5-day working week falling on the hours worked by a factor of 1.4.
Example
R. was granted leave from January 12, 2004 for 28 calendar days. The settlement period is October, November and December 2003.
In October, R. was ill and worked only 11 days according to the calendar of a five-day working week. The number of calendar days falling on the time worked in October was:
11 days x 1.4 = 15.4 days.
In November, the employee was in study leave and worked for only 5 days. In the calculation, days worked will be recalculated into calendar days - 7 days (5 days X 1.4).
December was fully worked out.
The employee's salary was: in October - 6500 rubles; in November - 1,500 rubles; in December - 10,000 rubles.
Average daily earnings are calculated as follows:
(6,500 rubles + 1,500 rubles + 10,000 rubles): (15.4 days + 7 days + 29.6 days) = 346.15 rubles.
The amount of vacation pay will be 9692.20 rubles. (346.15 rubles x 28 days).
If in the billing period, that is, within three months established by the Labor Code of the Russian Federation, there are months in which the employee did not work a single day, and there are months that have been worked partially, to calculate the average earnings, you need to summarize the payments accrued for those months of the calculated the period in which the employee worked. And then divide the amount received by the amount of calendar days that fall on each worked month of the billing period (while, if the month has been worked out in full, the number of calendar days is taken as 29.6).
Example
V. goes on vacation for 28 calendar days from May 10, 2004. The settlement period is February, March and April 2004. In February V. was on parental leave and did not receive a salary. In March, she was ill for 5 days, and in April she worked completely. For March V. was charged 7,000 rubles, and in April - 10,000 rubles. The organization has a five-day working week.
According to the calendar of a five-day working week, there are 22 working days in March. Of these, V. worked for 17 days (22 - 5). In calendar days, this is 23.8 days (17 days x 1.4).
V.'s average daily earnings are:
(7,000 rubles + 10,000 rubles): (23.8 + 29.6) = 318.35 rubles.
Vacation V. are equal:
RUB 318.35 x 28 days = 8913.8 rubles.
If in the billing period, that is, within three months established by the Labor Code of the Russian Federation, the employee was not accrued, then the average earnings for calculating vacation pay is determined based on the amount of wages accrued for the previous three months.
If an employee did not work or had no earnings either in the accounting period or for three months before it, then his average earnings should be determined on the basis of the wages for the days actually worked before going on vacation.
Example
On July 14, 2003, D. was hired. From 1 September 2003 to 14 September 2003 D. asked for leave, which was granted to him. Thus, the billing period is from July 14 to August 31, 2003. In July, D. worked 14 days, which is 19.6 calendar days (14 days x 1.4). August was fully worked out.
During this period, D. was accrued wages in the amount of 10,000 rubles.
D.'s average daily earnings amounted to:
RUB 10,000 : (19.6 days + 29.6 days) = 203.25 rubles.
Thus, D.'s vacation pay are as follows:
RUB 203.25 x 14 days = RUB 2845.5
In the event that an employee has not worked in the organization for a single day and immediately goes on vacation, then vacation payment is made in accordance with clause 7 of the Regulations, based on the official salary or the tariff rate. At the same time, the regional coefficient is included in the calculation, as well as an allowance for work experience in remote areas, if the employee has the right to them.
Average daily earnings to pay for vacations granted in workers days, as well as for the payment of compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week (clause 10 of the Regulations).
It is impossible not to pay attention to the fact that clause 10 of the Regulation does not mention the phrase "billing period" as, for example, in clause 9. Based on the literal interpretation of clause 10, it follows that the entire period of the employee's work, from the date of admission, is taken into account. to work, by the date of his leaving on vacation. At the same time, as follows from paragraph 2 of clause 3 of the Regulation, the average earnings for paying for vacations and paying compensation for unused vacations are calculated for the last 3 calendar months (from the 1st to the 1st day). Therefore, regarding the procedure for calculating the average daily earnings for the payment of vacations provided in workers days, law enforcers do not have a consensus. As an illustration, we will give specific examples.
Example 1
The employee entered into an employment contract with the organization for the performance of temporary work for two months from July 26, 2004 to September 25, 2004 inclusive.
At the end of the contract, the employee demanded the provision and payment of leave, the duration of which will be 4 working days (2 months х 2 working days of vacation) from September 27 to September 30, 2004 inclusive.
To pay for the vacation, the billing period from July 26 to August 31, 2004 is used, during which all working days have been worked and wages in the amount of 5200 rubles have been accrued.
Example 2
The employee was hired by Mashservice CJSC on the basis of an employment contract from September 2 to October 12, 2004. In accordance with the agreement, the amount of monetary remuneration is 10,800 rubles. The number of working days for the period of the agreement in terms of a 6-day working week is 36 days. Since the employee has worked one full calendar month, he was granted leave of 2 working days. Average earnings for the billing period will be 300 rubles. (RUB 10 800: 36 days). The amount of vacation pay will be equal to 600 rubles. (300 rubles x 2 days).
It seems that the first point of view should be taken as a basis, since in par. 2 p. 3 of the Regulation clearly defines that the billing period is 3 calendar months and even their time frames are indicated (from the 1st to the 1st day).
The number of working days in incompletely worked months when granting leave in working days is calculated by multiplying the working days according to the calendar of a 5-day working week falling on the hours worked by a factor of 1.2.
Example
P. is granted vacation in working days (4 days). The settlement period is from July 26 to August 31, 2004. Moreover, in July (from 28 to 30 July) P. was ill. In August I was also on sick leave and worked for a total of 10 days.
For the actually worked time P. accrued wages in the amount of 3000 rubles.
The incompletely worked July accounts for 2.4 working days (2 days actually worked x 1.2).
For incompletely worked August - 12 working days (10 actually worked days x 1.2).
Total - 14.4 working days.
Average daily earnings are 208.33 rubles. (3000 rubles / 14.4 working days).
The amount of average earnings for a vacation is 833.32 rubles. (208.33 rubles x 4 working days of vacation).
When working on a part-time basis (part-time working week, part-time working day), the average daily earnings of an employee to pay for vacations and pay compensation for unused vacations is calculated in the same way.
Example
B. established a 4-day working week. From 23 to 30 April 2004 he was granted annual leave. The billing period includes January, February, March. The calculation period has been fully worked out. Salary by month of the billing period was: January - 4000 rubles. official salary, February - 4000 rubles official salary, March - 4000 rubles - salary, 2000 rubles. - monthly premium. Total RUB 14,000
The average daily earnings for vacation pay is 157.66 rubles. (14,000: 3: 29.6).
The amount of average earnings for a vacation is 1261.28 rubles. (157.66 rubles x 8 days of vacation).
If in the billing period B. was ill for one month, then the average earnings are calculated for the time actually worked, that is, for two months (since the time of illness is excluded from the billing period).
When determining the average daily earnings, it must be remembered that holidays are excluded from the calculation period. non-working days established by federal law.
Based on clause 13 of the Regulations, when determining the average earnings of an employee who is summarized accounting of working hours, the average hourly earnings are used. The summarized recording of working hours is applied, in particular, for shift work.
Average hourly earnings are calculated by dividing the amount of wages actually accrued for the billing period by the number of hours actually worked during this period.
The employee's average earnings for vacation pay is determined by multiplying the average hourly earnings by the amount of working time (in hours) per week, depending on the established duration of the working week and the number of calendar weeks of vacation (when applying this rule, it should be borne in mind that, according to the Decision The Supreme Court RF of 18.11.2003, No. GKPI 03-1049, this rule is not applicable from the date of the adoption of the Decision in terms of extending it to medical workers).
Example
A. the summarized accounting of working hours is established. The normal working hours in the company are 40 hours per week. A. went on vacation from July 5 to August 1, 2004. The settlement period is April, May, June.
In April A. worked 176 hours, in May - 168 hours, in June - 184 hours. (total - 528 hours)
For each month A. was charged 12,320 rubles (total - 36,960 rubles).
Average hourly earnings for the billing period will be 70 rubles. (36 960 rubles: 528 hours).
Average earnings for vacation pay: 70 rubles. x 40 hours. x 4 weeks = RUB 11,200
Example
Ch. Established the summarized accounting of working hours. The duration of the working week is 36 hours. In April 2004 he was granted leave of 14 calendar days. In the billing period, Ch. Worked for 432.8 hours. The amount of accrued wages for the billing period amounted to 8,000 rubles.
Average hourly earnings for the billing period will be 18.48 rubles. (8000 rubles: 432.8 hours).
Average earnings for vacation pay: 18.48 rubles. x 36 hours x 2 weeks = RUB 1,330.56
In the event that the vacation is less than a calendar week, then the average earnings of such an employee should be determined by multiplying the average hourly earnings by the number of vacation days multiplied by the number of vacation days divided by 7 (the number of days in a week).
Example
N. established the summarized accounting of working hours. The normal working hours in the company are 40 hours per week. N. went on vacation from November 22 to November 25, 2004. The settlement period is August, September, October.
In August and September N. worked for 176 hours. In October - 168 hours. (total - 520 hours). In each month, he was credited with 2,000 rubles. (total - 6000 rubles).
Average hourly earnings for the billing period will be 11.54 rubles. (6000 rubles: 520 hours).
Average earnings for vacation pay: 11.54 rubles. x 4 days of vacation x (4 days of vacation: 7 (number of days in a week)) = 26.31 rubles.
I. V. Berezkin Another vacation... Law, registration, calculation, accounting and taxation // Accountant consultant. 2004. No. 6
Kurbangaleeva O. A. Vacation and sick leave in 2004: registration, calculation, accounting and taxation. Moscow: Vershina LLC, 2004.