Very often, before employees of accounting and personnel service, the question arises, how to calculate the unused days of vacation, put on staff. Also, the employees themselves sometimes want to know how many days of vacation days on any date. How to make the calculation of these days, without deceiving neither an employee or an employer? Below you will find the answer to this question, we will look at the examples of various situations arising in the process of work.
Work experience giving the right to an annual paid vacation
In order to send an employee on vacation and, you need to know the number of days of the vacation. And for this, first it is necessary to calculate the selling experience of the employee, that is, the period of work, giving the right to an annual paid leave. Article 121 of the Labor Code of the Russian Federation discloses in detail what periods should be taken into account when calculating the experience, and which you need to exclude.
In the work experience, giving the right to vacation turn on:
- actual work time;
- the time when the worker actually did not work, but his place of work was preserved behind him;
- the time of the forced absenteeism is not the fault of the employee;
- the time of removal from work due to non-medical examination is not the fault of the employee;
- vacation without detention provided by an employee at his request, within 14 days.
In the work experience, giving the right to vacation does not include:
- the lack of in the workplace without a good reason;
- holiday to care for the child;
- vacation without detention provided by the employee at his request, over 14 days.
As a rule, annual paid leave is provided within 28 days per working year - this is the main paid leave. In some cases, an additional charged vacation is added to the main leave. It is provided for some categories of workers specified in the Labor Code of the Russian Federation, in detail about additional paid leave, you can read in the article: "".
The worker has the right to take a vacation after it works for 6 months. If the employee worked the full 11 months, he has the right to 28 days of major leave.
When calculating the selling experience of the spent period, not counted periods are deducted, the period obtained is expressed in full months. An incomplete month is rounded to one month if more than half days have been worked out this month. If less than half is worked out, this incomplete month is not taken into account. For example, if work experience, 10 months 10 days, then 10 days will not be taken into account. And if 10 months have been worked out for 20 days, then the work experience will be 11 months.
Formula for calculating unused vacation days
After the work experience, giving the right to leave, can calculate the number of days of vacation, laid according to this experience. To do this, use the following formula:
Examples of calculating unused vacation
#one. If the employee was on vacation without a detention
According to the Labor Code of the Russian Federation, only 14 days of vacation without detention are included in the work experience. Ivanov rested 20 days without detention, then 6 days will need to be excluded from its experience. The time of the main holiday from the experience is not fully needed.
1. Calculation of vacation experience
From 10.08.2011 to 08/09/2012 12 full months were worked out.
From 10.08.2012 to April 22, 2013, 8 months were worked out for 12 days.
We exclude 6 days of vacation without detention.
Total experience \u003d 12 months. + 8 months 12 days - 6 days \u003d 20 months. 6 days.
6 days do not take into account, as it worked less than half of the month. So, the final vacation experience is 20 months.
2. Formula for calculating days of unused vacation
Days of unused vacation \u003d 28/12 * 20 - 28 \u003d 18.67 days.
# 2. If the employee was on child care leave
1. Calculation of vacation experience
The experience will be calculated from 01.03.2010 to 21.04.2013.
Child care leave should be excluded from the experience giving the right to leave.
In total, in the period from 01.03.2010 to 04/21/2013 - 37 months and 21 days.
I exclude the period from 10.10.2010 to 20.06.2012, that is, 19 months and 10 days.
Total selling experience \u003d 18 months and 11 days. I do not consider 11 days, we get the experience of 18 full months.
2. Unused vacation days. Formula of calculation
28/12 * 18 \u003d 42 days of vacation is Petrova.
# 3. If the employee is dismissed, without spending 11 months
Vacation experience: from 01.08.2012 to 03/31/2013 - these are full 8 months, plus 7 days in July and 22 days in April, and ten months 29 days, round up to 9 full months. Hospital days to exclude from the experience is not needed.
Days of vacation \u003d 28/12 * 9 \u003d 21 days.
#four. Calculation of unused days of leave when dismissal
In this case, at the end of the leave, it is necessary to make a calculation with the employee, including to pay compensation for unused vacation. Here you need to not forget that the period when the employee was in the last holiday before the dismissal, it is also necessary to include on vacation experience, as the main vacation time is included in the experience giving the right to paid leave.
The article discusses the highlights relating to the vacation experience and the calculation of the days of unused vacation. If you have some other questions regarding this topic, you can ask them below.
Calculation days of vacation in 2019 is an example and a general algorithm of how to count on vacation, you will find in our article. And of course, learn whether something in this calculation has changed since 2019.
How the duration of the leave is calculated: the main rules
- when sending an employee to rest and issuing holidays to him;
- pay compensation for unused vacation when dismissing or without it.
And in that and in another case, the calculation of the calendar days of vacation occurs in general scheme. It is built on the main vacation rule, which is contained in Art. 115 TK RF: For each year of work, the employee is relying at least 28 calendar days of the main paid vacation. As a rule, it is just such a segment of time is provided for recreation workers most companies.
Learn the nuances of the provision of additional holidays using the materials of our site:
- "Additional vacation for non-normalized working day" ;
- "The Supreme Court explained how to consider the duration of additional vacations" .
Thus, the first thing to be done before calculating calendar days to calculate leave is to determine the work experience of the employee in the organization.
IMPORTANT! In general, vacation for the first year of work in a new place can take, spending half a year. But by agreement with the employer, it is possible to rest at rest before. Rest for subsequent years is provided at any time according to the vacation sequence installed at the employer.
After the experience is considered, you need to determine what the number of holiday calendar is entitled to calculate the employee. It is necessary to proceed from the following: with the generally accepted 28-day leave, provided in calendar days, for each past month, an employee rely 2.33 days of leave (28 days / 12 months).
We count the vacation experience
Counting experience is starting from the date of reception of the vacationer to work. In other words, the calculation is not carried out on the calendar, but by the so-called working ages.
Example 1.
For an employee, employed 11.04.2017, the first working year will be the period from 11.04.2017 to 10.04.2018, the second - from 11.04.2018 to 10.04.2019, and so on.
Making the calculation of vacation days for the worker's spent period, we take into account the time when it:
- worked directly;
- in fact did not work, but the position was preserved for him;
- was on vacation at his own expense (but not more than 14 calendar days per year);
- forced strolling work during illegal dismissal or dismissal;
- he was removed, without having passed a mandatory medical examination not in its fault.
The answer to the question is whether the days of vacation are excluded when calculating holidays, partly positive. So, we exclude from the experience:
- vacation periods without salary preservation Over 14 days;
- "Children's" vacation;
- the absence time at work without good reason.
How to calculate the vacation period correctly if a holiday falls on it
In art. 120 of the Labor Code of the Russian Federation, the rule is fixed according to which the holidays falling on vacation are not included. In practice, there are 2 options for calculating days of vacation:
- The period of vacation is indicated by the date of its beginning and the number of calendar days. In this case, the employee comes out of vacation 1 day later.
Example 2.
Vacation granted an employee from 04.03.2019 for 14 calendar days. March 8 - a festive day, so it should not start work 18.03.2019, and 03/19/2019.
- The vacation period is indicated by the dates of its start and completion. In this case, the days of the corresponding temporary interval minus the holidays are considered used days of rest.
Example 3.
Vacation provided to the employee from 01.03.2019 to 03/14/2019. Days on the calendar - 14. But due to the fact that for this period there are a holiday on March 8, vacation is considered to be used in the amount of 13 days.
Calculating the calculation of the holiday in an incomplete month should also be taken into account the calendar days that fall on the spent period, and not just workers (actually spent). So, and holidays, as well as weekends, which do not fall under the periods listed in paragraph 5 of the provisions approved by the government decree dated December 24, 2007 No. 922, should participate in the calculation of the days of leave as those that fall under the spent period .
How to extend holidays for the term of the hospital during the holidays, find out.
How to make calculation days of vacation in 2019 (example)
Let us give an example of calculating the days of the estimated period for vacation in 2019, taking into account the subtleties and nuances presented above.
Suppose the employee settled in the company 06/17/2016.
For the period of work, he:
- sick from 04.12.2016 to 12.12.2016 and from 12.02.2017 to 02/19/2017;
- i took a vacation at my own expense from 04/07/2017 to 04/13/2017 and from 24.08.2017 to 09/13/2017;
- was in paid vacation from 02.06.2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.
From 01/15/2019, he decided to quit, walking before all the days that did not use during work.
see also "How to make a vacation right with subsequent dismissal?" .
Let's look at how many days of paid rest, he has the right to count on if the company has taken a vacation standard duration - 28 days.
Step 1. Determine the experience.
The overall work experience from 06/17/2016 to 01/15/2019 will be 2 years 6 months and 29 days.
Periods of illness and vacation we do not touch. They are taken into account in the experience, giving the right to leave, as non-working periods in which the place of work at the employee is preserved.
Vacation at your own expense can be included in the experience within 14 calendar days for the working year. We have 2 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 24.08.2017 to 09/13/2017).
The second period in the 14-day limit does not fit, it means that 7 days of exceeding the experience will have to be excluded.
Thus, the selling experience is 2 years 6 months and 22 days. Crowing to full months, discing 7 days, and we get 2 years and 7 months.
Step 2. Thread the number of days of vacation, which are put on the employee during the specified period.
It is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months \u003d 16.33 days. Rounding was made according to the rules adopted in the organization (in accordance with the recommendations set forth in the letter of the Ministry of Health and Social Development of the Russian Federation of 07.12 .2005 No. 4334-17) in favor of the employee. Total 73 days.
Step 3. Determine the number of unused vacation days.
During the work, the employee took a vacation three times:
- From 02.06.2017 to 06/22/2017. During this period, a non-working holiday day came on June 12, so they were not 21, but 20 days of rest.
- From 03/30/2018 to 04/19/2018. There were no holidays here, and the vacation amounted to 21 days.
- From 29.08.2018 to 09/11/2018. There were no holidays here, and the vacation was 14 days.
Total unused 18 days (73 - 20 - 21 - 14). Their worker can fly directly before the dismissal - from 12/21/2018 to 01/15/2019 (taking into account New Year's holidays). So, the vacation calculation in 2019 is an example with a detailed description, manufactured.
RESULTS
" № 22/2011
What will this article help: We will tell you how to calculate the number of unused days of rest, even in the most deficiencies.
From what will save: You will be able to avoid common mistakes when calculating days of vacation that your employee did not go down. And therefore, the calculation of compensation for the unused rest will also not cause problems.
The right to leave full duration employee earns after 11 months of work in this company. Of course, he can go off him before, spending six months in a company or even less. But then a part of the vacation will be used, which is called an advance. But in order to determine how many days of rest, an employee earned, it is necessary to consider his vacation experience. Well, when all the time worked in it, which worker worked in the company.
How to simplify work
Quickly and without mistakes, calculate the number of days for which the employee relies, all subscribers of our magazine can with the help of a "error-free salaries", which is posted on our website at rz.glavbukh.ru. This service is available for the entire subscription period.
Difficulties with the calculation of vacation days that are put on the employee appear if he has been on vacations at his own expense. Or the employee was sitting with a child. In addition, there are cases when not even spending complete 11 months, the employee gets the right to all.
How not to make a mistake, determining how many days of a legitimate rest left your employee? Consider all the basic rules of calculation.
What periods to include in the experience
As you probably already know well, the countdown of the working year starts not from January 1, but from the day of employment. For example, if your employee began to work on November 9, 2011, his first working year will end on November 8, 2012. Working year is just the very experience of working for which the employee is supposed to leave. In most cases, this is 28 calendar days.
If your company is "Simplified"
Periods that need to be included in the experience giving the right to vacation are listed in Article 121 of the Labor Code of the Russian Federation (see table below). Consider some of them more.
What periods take into account on vacation experience, and which no
What periods should be included in the vacation experience |
What periods are not included in the vacation experience |
| Time of actual work | Vacation time without salary salary over 14 calendar days during the working year |
| Time when an employee actually did not work, but he was preserved at the place of work (position) | Child care vacation time |
| The time of forced absenteeism during illegal dismissal or removal from work and subsequent recovery in the former work | The time when the employee was absent at work without good reason (including if it was removed from work in cases provided for by Art. 76 of the Labor Code of the Russian Federation) |
| The time of removal from the work of the employee who has not passed the mandatory medical examination (examination) is not in its fault |
Time of illness, as well as past vacations
Having calculated the selling experience, it is necessary to take into account all periods of disability. And also the time when a person rested. Suppose employee CJSC "RECHNIK" S.D. Makarov got a job on March 4, 2011, but resigned on November 9, 2011. In April, he had 12 calendar days sick, and in September was 14 days annual leave. In this case, to calculate the selling experience, it is necessary to take into account both the time of illness and vacation.
Vacation without salary salary
Among other things, in the experience, take into account holidays at your own expense, not exceeding 14 calendar days in the working year. All the days that the worker fell down without payment beyond the same limit in the experience do not include. This rule acts in cases where the working year is not fully worked out. In other words, an employee who has worked in the company half a year has the opportunity to take the same 14 days without loss in vacation experience. Take the same employee CJSC RECHNIK Makarov. But suppose that in September it was two weeks on vacation at his own expense. On the calculation of the selling experience when dismissing it will not affect. It is necessary to take into account all 14 days of vacation at their own expense, despite the fact that Makarov worked not all working year.
Maternity leave and child care
The time spent on the decret is included in the overall experience giving the right to leave. But the period when the worker was on the care of child care, is excluded at the rate (para. 9 Article 121 of the Labor Code of the Russian Federation).
Caution!
The period of time when a worker was on child care leave, based on the vacation experience.
Example 1: How to take into account on vacation experience time "Children's" holidays
M. V. Morozova settled in Sapphire LLC on March 2, 2009. From June 8 to October 25, 2009, she was on pregnancy and childbirth. From October 26, 2009 - on leave for child care to one and a half years. Fix at their own request on October 3, 2011.
In this case, only the period from March 2 and October 25, 2009 should be included in the selling experience.
But if the employee, being on a child care, works on conditions of incomplete working time, the period of such work is included in its vacation experience. The fact is that work on such conditions does not limit the duration of annual leave, no work experience. This is stipulated in Article 93 of the Labor Code of the Russian Federation.
What formula to determine the number of days of unused vacation
At the same time, the period equal to half a month or more than one month is accepted for a full spent month. Excess the same, which make up less than half of the month, exclude from the calculation. This procedure is registered in paragraph 35 of the Rules on the next and additional leaves, approved by the USSR NKT on April 30, 1930 No. 169 (hereinafter referred to as Rules).
Example 2: Calculation of days of unused vacation when dismissing employee during the first year of work
P. I. Voronov was hired at the Polymer LLC on February 2, 2011. From May 6 to June 7, he was inclusive on vacation without a detention, and on November 15 quit. Annual paid vacation in the company is standard 28 calendar days.
The period from February 2 to May 1 inclusive is the three full months - a fully worked out by an employee. He also fully worked out the period from June 8 to November 7, that is, five more months. It remains 8 days in November and 4 days in May. Plus, you need to include 14 days of vacation at your own expense. Total it turns out 26 days, which are rounded to one full month.
Thus, the employee relies compensation for 9 months or for 21 days (28 days: 12 months 9 months).
However, often an integer number of days on the basis of the calculation is not obtained. Meanwhile, there are no official rules of rounding. Therefore, a traditionally counted outcome value is taken with two decimal places. We emphasize - it is the final one. The fact is that to round up to two characters, the number of vacation days relying days of vacation for one month, namely, to use in the settlement of 2.33 days (28 days: 12 months.) We do not advise. This leads to non-justified distortions in the event that the employee is relying compensation in more than one month.
If the company's management decides to round the number of days before the whole units, then it is not necessary for the rules of arithmetic, but in the most side. That is, pay compensation, let's say, not for 9.33 days, and in 9 days, it is impossible. If you're rounding, then up to 10 days. Confirmation of this is a letter of the Ministry of Health and Social Development of Russia of December 7, 2005 No. 4334-17.
What a vacation is supposed to be an employee who worked at least 10.5 months
It happens that the employee at the time of dismissal worked in the company for 11 months or a little more. Nevertheless, he relies with full vacation (paragraph 28 of the Rules). Of course, if he did not take advantage of his right to rest.
And what about when an employee is fired, speaking, say, 10 months and 18 days? Or one (two, three, etc.) year 10 months and 18 days? What compensation is supposed to him in the last working year? Also complete. After all, in paragraph 35, the rules says that surplus, which make up at least half of the month, are rounded into the biggest. So, in our case, the same 11 months are obtained.
Important detail
An employee who has worked in the last worker for at least 10.5 months, is relying full vacation.
Example 3: Calculation of days of unused vacation if an employee worked 10.5 months in the last worker year
N. P. North residents got a job in LLC "Wave" on February 1, 2010, but resigned on December 15, 2011. Vacation in the company is 28 calendar days. During its work in the company of Northern used 42 days. He was not excluded from the vacation experience of periods.
The first working year - from February 1, 2010 to January 31, 2011. For him, the employee relies 28 days of vacation. The second working year is from February 1 to December 15, 2011 (the date of dismissal). This is 10 months and 15 days. This indicator is rounded up to 11 months. So, the employee relies compensation as for the full time.
Thus, the employee relies compensation for 14 calendar days (28 days 2-42 days.).
Now consider this situation. Suppose that at the time of the dismissal, the employee worked the full-time year and he has 28 unused calendar days of annual leave. He writes an application for a vacation with subsequent dismissal, and this request is satisfied. So, in this case, do not forget to pay the employee compensation for the 2.33 days of vacation, which will be accumulated over the past 28 days. That is, during the holidays. After all, we will remind, these days are included in the vacation experience on the general reasons, and the date of dismissal is recognized as the last day of vacation.
The main thing is what it is important to remember
1. The time of past paid holidays, as well as periods of the disease, regardless of their duration, are included in the vacation experience.
2. A employee who has worked for at least 10.5 months in the working year, is supposed to be full vacation.
3. On vacation experience, you can include no more than 14 days of vacation at your own expense for each working year.
Employees are provided annual leave with preserving the place of work (positions) and the average earnings. (Art. 114 of the Labor Code of the Russian Federation). Moreover, certain categories of employees also have additional vacations.
Middle earnings, saved to the employee at the time of vacation (vacation amount), is determined by the formula:
Valuation amount \u003d average daytime earnings × Number of days of vacation
The amount of holidays will also depend on whether the increase in tariff rates (salary) was carried out in the calculated period or after.
Number of days of vacation for calculation
Most often leave are provided in calendar days. Standard paid main vacation 28 calendar days. Moreover, the employee can fire it not immediately, but in parts.
Some categories of workers have an elongated main vacation (Art. 115 of the Labor Code of the Russian Federation). For example, under 18 years old, employees should rest 31 calendar day, and persons with disabilities - 30 (Article 267 of the Labor Code of the Russian Federation, Art. 23 of the Federal Law of November 24, 1995 No. 181-FZ)
Labor legislation also provides additional leave to employees (Art. 116 of the Labor Code of the Russian Federation).
To calculate, it is important to exclude leave from days of vacation all non-working holidays. That is, as all all-Russian holidays established by Art. 112 TK RF and 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, Art. 22, 120 of the Labor Code of the Russian Federation, Art. 4 of the Federal Law of September 26, 1997 No. 125-FZ, . 2 Rostrud letters of September 12, 2013 No. 697-6-1).
Determination of the estimated period
As a general rule, the estimated period for calculating the average day earnings is defined as the 12th calendar months preceding the month, which accounts for the first day of leave (Article 139 of the Labor Code of the Russian Federation, paragraph 4 of the provisions, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922 further - the position).
From the current period, it is necessary to exclude all the time when the employee (p. 5 of the position):
- I received payment in the form of an average earnings (with the exception of interruptions for feeding a child in accordance with the law). For example, travel time or other paid vacation;
- Was on sick leave or on pregnancy and childbirth;
- Did not work in connection with the downtime not in its fault;
- Did not participate in the strike, but in connection with it could not work;
- Used additional paid weekend to care for disabled children and disabled since childhood;
- In other cases, it was released from working with full or partial salary retaining or without payment. For example, vacation time at your own account or leave for child care.
It may turn out that in previous leave for 12 months there was no time at all when the employee was charged for the actually spent days, or all this period consisted of time excluded from the estimated period. In this case, as an estimated period, it is necessary to take 12 months preceding the first mentioned 12 months (paragraph 6 of the provisions).
If the employee did not have actually accrued wages or actually spent days in 24 months preceding the beginning of the leave, then the days of the month are accepted as the estimated period in which the employee goes on vacation (paragraph 7 of the Regulation).
In a collective agreement, a local regulatory act may also provide other estimated periods for calculating the average wage, if this does not worsen the position of employees (Art. 139 of the Labor Code of the Russian Federation).
Determination of earnings for the estimated period
The calculation takes all the accrued employee of payments that are provided for by the employer's payment system, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the situation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922, there is an open list of such payments.
It is impossible to include in the calculation of the average earnings:
- All payments that are accrued to the employee during the time excluded from the estimated period. They are listed in paragraph 5 of the provisions. For example, the average earnings for the days of business trips and in other similar cases, social benefits, payments for simple;
- All social payments and other payments not related to pay. For example, material assistance, payment costs, travel, training, utilities, recreation, gifts for children (p. 3 positions);
- Prizes and remuneration not provided for by the wage system (PP. "N" p. 2 of the provisions).
Prizes (other remuneration) provided for by the wage system are taken into account taking into account some of the features established by paragraph 15 of the provisions:
Calculation of average daytime earnings
Knowing the estimated period and the total amount of earnings during this period should be determined by the average daily earnings of the employee:
Middle day earnings \u003d earnings for the estimated period / (12 × 29,3)
29.3 in the formula corresponds to the average monthly number of calendar days in a fully exhaust settlement period. Moreover, the estimated period is considered to be fully worked out if every month of this period has no days excluded from the estimated period (days of temporary disability, business trips, vacations, downtime, etc.).
If the billing period is incomplete, the formula is applied:
Middle day earnings \u003d earnings for the estimated period / (29.3 × Number of fully spent months in the estimated period + number of calendar days in not fully spent periods of the estimated period)
And for each not fully spent month, you need to apply the formula:
The number of calendar days in a not fully spent month \u003d 29.3 * The number of calendar days per time spent in this month / number of calendar days of the month.
Example
The employee works in the organization from January 1, 2015. December 14, 2015 he goes on vacation for 14 calendar days. In this case, the estimated period is 11 months - from January 1 to November 30. For the estimated period, the amount of earnings for calculating the vacation tax amounted to 600,000 rubles. There were no increasing salary in the organization.
In March, an employee of a 21 calendar day was on a business trip. The remaining days of March - 10 (31 - 21). Accordingly, March is an incomplete month of the estimated period, from which only 9.5 is taken to calculate the vacation days (29.3 * 10/31).
In October, the employee was sick of 11 calendar days. The remaining days of October - 20 (31 - 11). Respectively, October is also an incomplete month, from which only 18.9 is taken to calculate the vacation days (29.3 * 20/31).
Fully spent months in the settlement period remains 9 (11 - 2). Accordingly, the average day earnings of the employee will be:
600,000 rubles. / (29.3 days * 9 months. + 9.5 days. + 18.9 days.) \u003d 2054,09 rub.
The employee needs to pay the amount of vacation pay 28757.2 rubles. (2054,09 rub. * 14 days).
If the billing period is not worked at all and there was no salary immediately before the release (for example, an employee came out of a child care leave or an employee was in a long business trip and immediately goes on vacation), then the formula is applied (paragraph 8 of the position):
Middle day earnings \u003d salary (tariff rate) / 29.3
Accounting for salary increments (tariff rates)
When calculating the release, it is necessary to apply the coefficient of increasing if salaries (tariff rates) were elevated:
- At the design period, immediately before leave or during the holidays;
- Moreover, an increase in relation to not one or several employees, but in relation to the entire organization, its branch or at least a structural unit (clause 16 of the Regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if all the salaries of the enterprises were enhanced by workers, then the coefficients should be applied when calculating the vacation taxes to all enterprise accountants. If the salaries were increased only by salary accountants, the coefficient is not applied.
Increase ratio \u003d new salary size / Old salary size
If, together with an increase in the salary, the structure of monthly payments and dumps to the salary changes, then the formula will be like this:
Raising ratio \u003d (new salary size + new dimensions of monthly payments, premium and surcharges depending on the amount of the salary) / (old salary size + old dimensions of monthly payments, premium and surcharges)
When applying increasing coefficients, it should be borne in mind that not all payments must 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 absolute size (independent of the salary, the tariff rate) or in the form of a certain plug (range) of interest values \u200b\u200bor multiplicity in relation to the salary (tariff rate), it is not necessary to raise to calculate the average earnings.
For the rate of calculation, use our online calculator for calculating vacation rights:
Consider holidays in the contour. Bucheter - a convenient online service for calculating salary and sending reporting in the FTS, FIU and FSS. The service is suitable for comfortable collaboration of the accountant and the director.
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General provisions
According to Part 5 of Art. 37 Constitutions of the Russian Federation each has the right to rest. Based on Art. 106 TK RF holiday time - time during which an employee is free from the execution of labor duties and which it can use at its discretion. One kind of holiday time is a vacation.
To acquire the right to leave, it is necessary to have the following legal grounds:
1. The employee must be in labor relations with the employer. In practice, the question often arises: whether the organization or an individual entrepreneur must provide a vacation to an employee who works under the conditions of the civil contract of the contract. The answer to the question must be negative. Labor legal relations are regulated by labor legislation, civil-law - civil. Consequently, only if there is an employment contract between the employer and the employee, it is possible to talk about the presentation of leave.
2. The worker must have a certain work experience.
The size and form of remuneration, staff or non-standard work does not affect the realization of the right to leave. In addition, the right to leave does not depend on the place of work held by the position or the term of employment contract.
Partwesters are also eligible for vacation on the combined work simultaneously with the release provided on the main work. The latter, by the way, is very often ignored by employers.
In accordance with Art. 114 TC RF employees of all enterprises, institutions, organizations, regardless of their organizational and legal forms and forms of ownership, are provided annual leave with the preservation of work (positions) and average earnings. In addition, on the basis of Art. 128 of the Labor Code of the Russian Federation, the employee can be given leave without salary salary.
Duration paid Annual vacation folds from the duration of the annual main and additional leave.
Thus, there are two types of paid vacations:
- Annual main vacation
- Annual additional vacation.
Annual additional vacation in turn has the following varieties:
- additional leave by workers engaged in works with harmful and (or) hazardous working conditions;
- additional vacation to workers who have a special nature of work;
- additional holidays to workers with an abnormal working day;
- additional vacation by workers working in the regions of the Far North and equivalent to them areas;
- additional vacation to employees in other cases provided for by federal laws.
This classification of additional vacations is directly fixed in Art. 116 TK RF. However, the specified list of additional vacations is not exhaustive. In addition to these allocate also:
BUT. Academic leave
IN. Temporary disability leave,
FROM. Holidays related to the birth of a child:
- Maternity leave,
- Holiday to care for the child,
- Vacation to workers who adopted the child
- Additional holidays for parents,
- Child parents vacation - disabled.
D. Leave without salary salary.
Each kind of vacation has its own legal features. As part of this work, general issues arising from the provision of annual leave will be considered. Specific legal features of each type of vacation are not subject to research.
The procedure for calculating the total duration of annual leave
Based on Art. 120 TK RF, the total duration of the annual leave of employees is calculated in calendar days and the maximum limit is not limited. At the same time, non-working holidays, per vacation period, are not included in the number of calendar days of vacation and are not paid.
Example
The employee was issued for the period from February 28, 2005 to March 9, 2005. For the period of vacation, there is a non-working holiday day - March 8. Consequently, the employee must go to work not 9, and on March 10, 2005
When calculating the total duration of the annual paid leave, additional paid leaves, regardless of their type and quantity, are summed up with the annual main paid vacation.
In practice, problems often arise when it is necessary to determine the duration of the vacation in the event that it is calculated in the working days.
As follows from the letter of the Ministry of Minthouse of the Russian Federation of 01.02.2002 No. 625 - BB, in the event that the vacation provided by the employee is calculated (in whole or in part) in working days (for example, vacation provided over the past, additional leave for harmful Working conditions, etc.), the duration of the annual paid leave should be calculated in the following order: the date of the beginning of the holidays is subject to a certain number of minimum vacation days in calendar days (28 calendar days), and then - a certain number of additional leave days in working days in the calculation On the six-day working week and the date of the last day of vacation is determined. After that, the total vacation period is translated into calendar days. The resulting number of calendar days and will be the total duration of the annual paid leave.
Example 1.
Another annual vacation of the employee consists of a major duration of 28 calendar days and additional work in harmful working conditions in 6 working days.
The duration of vacation is determined in the following order:
1) the main holiday of 28 calendar days - from February 1 to March 1, 2005 inclusive (excluded non-working holidays on February 23);
2) Additional vacation in 6 working days on the schedule of the six-day working week, that is, excluding the resurrection and holidays - from March 2 to March 9, 2005 (Sunday is excluded - March 6 and non-working holidays on March 8, 2005).
The borders of the holidays - from February 1 to March 9, 2005 inclusive, and at this time there are 35 calendar days (excluding non-working holidays on February 23 and March 8).
The procedure for granting, transfer, extension and separation of annual paid leaves
Annual paid vacation is provided once during the year of continuous work in the organization, that is, not for the calendar year, and for the so-called "working year".
According to Part 1 of Art. 122 TK RF, the right to use leave for the first year of work arises from an employee after the expiration of six months of its continuous work in this organization. In addition, it should be borne in mind that by agreement of the parties paid vacation to the employee can be provided before the expiration of the first six months of work.
Before the expiration of six months of continuous operation, paid leave according to the employee's application, in accordance with Article 122 of the Labor Code of the Russian Federation, should be provided at mandatory, regardless of the employer's desire:
Women - before maternity leave or immediately after it;
Workers under the age of eighteen years;
Workers who adopted the child (children) under the age of three months;
In other cases provided for by federal laws.
Based on Art. 286 of the Labor Code of the Russian Federation, part-time persons, annual paid leave are provided simultaneously with the release of the main work.
Leave for the second and subsequent years of work is provided at any time of the working year in accordance with the priority of the provision of annual paid holidays established in the organization.
It is prohibited to failure of annual paid leave for two years in a row, as well as failure to provide annual paying holidays to workers under the age of 18 and employees engaged in harmful and (or) hazardous working conditions.
The first working year is calculated from the date of admission to work on this enterprise, to the institution and organization, the following - from the day following 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 receives the right to the first annual paid leave. The first working year is a calendar segment from September 21, 2004 to September 20, 2005. The second working year, giving 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 providing the annual main paid leave in proportion to spent time, so in all cases when the vacation for the first year of work is provided by an advance, the employee must get it in full and full of payment.
Based on Art. 121 of the Labor Code of the Russian Federation in the work experience, giving the right to the annual primary paid leave, the following periods are included:
1. Time of actual work, i.e. the time when the employee performed his labor duties in line with the employment contract. At this time, the time of finding an employee on a business trip should also be included.
2. The time when the worker actually did not work, but for him, in accordance with federal laws, the place of work was maintained (position). These cases should include the following:
- the execution time by the employee of its military duties, including military fees, calibration fees, etc.;
- the execution time by the employee of duties arising from the legislation on the implementation of justice (for example, participation in meetings of the district court, the courts of jury, other courts as a witness, a victim, jury, etc.);
- the execution time of other state duties (for example, participation in the work of election commissions, in the sessions of representative bodies, etc.);
- time staying on vacations (annual, additional, training, etc.);
- time staying in educational institutions related to advanced training, retraining, additional education (in the directions of the employer;
- time of receiving maternity benefits (during prenatal and postpartum leave);
- time staying in quarantine, on sanatorium-resort treatment;
- the time of stay of the employee in the annual paid vacation is also counted in labor experience, including in labor experience to provide the next annual paid vacation.
3. The time of the forced absenteeism during illegal dismissal or removal from work and subsequent recovery in the former work;
4. Other periods of time provided by the collective agreement, employment contract or local regulatory act of the organization.
To these periods of time can be attributed:
- vacation time for entrance exams in higher and secondary special educational institutions;
- free days, provided by employees who study in secondary schools;
- time of short-term (up to 7 days) holidays without salary preservation;
- the time of working practice on paid posts by students of universities and students of secondary special educational institutions and educational institutions equal to them, etc.
In the work experience giving the right to the annual primary vacation not The following periods include:
The absence of an employee at work without good reasons, including due to its suspension from work in cases provided for by Art. 76 TK RF;
Time of childcare leaves before reaching them as prescribed by the law of age;
The time provided at the request of the vacation worker without salary to the duration of more than seven calendar days (if vacation without salary salary is provided at the initiative of the employer, they should be included in work experience to provide vacations).
It should be borne in mind that in the work experience, giving the right to annual additional paid leave for work with harmful and (or) hazardous working conditions, is included only by the time actually spent in the respective conditions.
The periods of time not included in the work experience transfer the term of the working year and, accordingly, "move" the borders of the provision of vacation.
Example
From the 2nd to April 5 was at military gatherings. From May 6 to 11, the employee was given a vacation without salary salary. From 6 to 9 June I. was removed from work due to what appeared in the workplace in a state of alcohol intoxication.
As a general rule, the right to annual vacation I. would have to receive from September 1, 2004. However, during the period from June 6 to June 9, 2004, it will not be included in the experience, giving the right to receive leave (on the basis of para. 2 hours . 2 Art. 121 of the Labor Code of the Russian Federation).
Thus, 4 days when I. was removed from work, do not turn on in the experience, which gives the right to leave. Therefore, I. has the right to take leave from September 1, 2004, and from September 5, 2004.
According to Art. 123 of the Labor Code of the Russian Federation, the priority of paid vacations is determined annually in accordance with the schedule of vacations, 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 calendar year.
Vacation schedule - a consolidated schedule. With its preparation, current legislation, specificity of the organization and wishes of employees takes into account.
Currently there is a unified form T - 7, approved by the Resolution of the Russian State Statistics Committee of the Russian Federation of January 5, 2004. No. 1. The document reflects information on the time of the distribution of annual paid holidays for employees of all structural divisions of the organization for the calendar year by months.
The schedule of holidays is signed by the head of the personnel service and is approved by the head of the organization or an authorized person on this, taking into account the motivated opinion of the elected trade union body (with the latest) of this organization about the provision of paid vacations.
The schedule of vacations is required both for the employer and for the employee. On the time of the beginning of vacation, the employee must be notified no later than two weeks before it began.
It is necessary to pay attention to the fact that certain categories of workers in cases provided for by federal laws, annual paid leave is provided by their desire at a convenient time for them, in particular:
At the request of the husband, the annual vacation is provided to him during the period of his wife on maternity leave regardless of its continuous work in this organization (article 123 of the Labor Code of the Russian Federation);
Women - before maternity leave or immediately after it (on the basis of Part 2 of Art. 122 of the Labor Code of the Russian Federation and Art. 260 of the Labor Code of the Russian Federation);
Adolescents under the age of 18 (according to Part 2 of Art. 122 of the Labor Code of the Russian Federation and Art. 267 of the TK RF);
Employees who adopted the 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 for the combined work vacation is provided simultaneously with the annual paid leave for the main work (on the basis of Part 1 of Art. 286 of the Labor Code of the Russian Federation);
The spouses of military personnel are provided simultaneously with the holidays of military personnel (see paragraph 11 of Article 11 of the Federal Law of 27.05.98 N 76-FZ "On the status of servicemen");
Specific categories of citizens who were influenced by radiation due to the catastrophe at the Chernobyl NPP (see paragraph 9 of Article 14 of the Law of the Russian Federation of 15.05.91 N 1244-1 "On the social protection of citizens who were influenced by radiation due to a disaster at the Chernobyl NPP);
Veterans of the Great Patriotic War, host veterans in other states, disabled people, 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 the sign "Honorary Donor of Russia" (see Article 11 of the Law of the Russian Federation of 09.06.93 N 5142-I "On the blood donation and its components");
Heroes of the Soviet Union, the heroes of the Russian Federation, full cavaliers of the Order of Glory (see paragraph 3 of Article 8 of the Law of the Russian Federation of 15.01.93 N 4301-1 "On the status of the heroes of the Soviet Union, the heroes of the Russian Federation and full cavaliers of the Order of Glory");
Heroes of socialist labor and full cavaliers of the Order of Labor Glory (see paragraph 2 of Article 6 of the Federal Law of 09.01.97 N 5-FZ "On the provision of social guarantees of the heroes of socialist labor and full cavaliers of the Order of Labor Glory").
In case of unforeseen situations (for example, the pregnancy of the employee, which was not known at the stage of drawing up the schedule), it is necessary to make changes to the vacation schedule. The established form of vacations schedule assumes the possibility of making such changes indicating the reason for the transfer of leave. You can also recommend in the N 10 column ("Note") indicate that this employee refers to a preferential category and vacation to it can be provided and at another time according to the submitted statement. This text can be placed both in the specified column and under the schedule as a separate note, placing in the N 10 column of the relevant employees.
The basis for making changes to vacation schedule is a statement written in arbitrary form.
Vacation can be provided to both sequentially with one employees behind others and at the same time all or some groups of workers at the same time. In the event of an unexpected suspension of work in the organization or in separate parts (due to an accident, natural disaster, etc.) under the agreement between the administration and the trade union committee (if available), leave can be provided to all groups or some groups simultaneously with the retreat from Previously set queue.
Transferring leave
It is allowed to carry leave against the deadlines specified in the chart, in the following cases, defined by Article 124 of the Labor Code of the Russian Federation:
1) by agreement between the employee and the employer - if the employee did not pay a timely payment during this vacation or the employee was warned about the start time of vacation later than two weeks before it began;
2) In exceptional cases, when the provision of vacation to the employee in the current working year can adversely affect the normal course of the organization, in this case, the transfer of leave can be carried out at the next working year.
In all cases, the vacation transferred to the next year should be used no later than 12 months after the end of the working year for which it is provided. Replacing the unused part of the vacation or entire leave as a whole monetary compensation is not provided for by the Labor Code.
It is forbidden to failure of annual paid leave for two years in a row.
In accordance with Article 124 of the Labor Code of the Russian Federation, failure to provide an annual paid leave by employees under the age of eighteen, and workers 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 committed disciplinary misconduct, transfers unilaterally leave from the summer period to another. This practice does not comply with the current legislation and, in particular, Art. 192 TC, which does not provide for non-commissioning of annual leave in the summer period due to the use of disciplinary recovery.
Extending vacation
Annual paid leave should be extended in cases:
Temporary disability of the employee;
Execution by the employee during the annual paid leave of state duties, if this law provides for the exemption from work;
In other cases stipulated by laws, local regulatory acts of the organization.
If disability or other reasons, entailing the need to transfer leave, they began before it began, then the new period of leave is determined by the employee agreement with the employer. If the reasons arrived during the stay of the employee on vacation, the return period from vacation is automatically lengthened to the appropriate number of days, and the employee is obliged to immediately notify the employer.
Example
S. was granted another annual vacation for 28 calendar days from July 1 to July 28, 2004 inclusive. During the vacation period, S. fell ill, in confirmation of which he provided an employer of disability to the employer for 5 days. Consequently, the vacation C. will automatically be extended for 5 days.
Separation of holidays
Based on Art. 125 TK RF in agreement between the employee and the employer, annual paid leave can be divided into parts. At the same time, at least one of the parts of this vacation should be at least 14 calendar days.
Example
The worker asks 4 days to leave. The employer agrees. Consequently, the employee has the right to 24 left vacation days (28 - 4). The design procedure is the same as under ordinary vacation. The order must be issued, and the employee must be familiar with him no later than 2 weeks before the start of vacation. In addition, no later than 3 days before the start of vacation, the latter must be paid.
Example
P. Laid leave 28 calendar days. P Solovila smash vacation for 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 was spelled out when and how many P. will rest.
It must be remembered that additional leave can be transferred to the next year or replace with monetary compensation. For this, the employee must write a corresponding statement.
Feedback from Vacation
Armor review from vacation is allowed only with the consent of the employee. Since the current legislation does not provide for the right of administration without the consent of the employee to recall him from vacation to work, so the employee's refusal to fulfill the administration of the administration to enter the work until the end of leave cannot be considered as a violation of labor discipline.
If the employee does not object to go to work ahead of schedule, changes should be made to the vacation schedule, providing for the use of the remaining part of the vacation in nature. The unused part of the vacation must be provided at the choice of an employee at a convenient time for it during the current working year or is attached to vacation for the next working year.
In all cases, even with the consent of the employee, there is no review from the holidays of workers under the age of eighteen, pregnant women and workers engaged in work with harmful and (or) hazardous working conditions.
Reviewed by a vacation worker is issued by the appropriate order in which the time is indicated when the worker will be given the remainder of the vacation.
Example
A week before the end of the Vacation T. decided to quit and wrote a statement about dismissal at his own request. The administration ordered to go to work, to which T. objected and reported that he intends to fly off the remaining part of the vacation, and then quit.
Comments.
To kill the place of vacation T. has the right in any case. She is not obliged to go to work immediately after applying for dismissal. However, in accordance with Part 2 of Art. 125 TK RF Administration may, if there is a need for this, to withdraw from vacation, but only having previously received its consent. Then the rest of the vacation will need to compensate for money when dismissal ( according to Art. 127 TK RF).
Thus, the employee can independently dispose of his right to dismissal and apply at any time (including being on vacation or business trip, as well as during the absence of illness).
It should also be borne in mind that the administration can take advantage of its right and dismiss T. not immediately at the end of the holiday, but, in accordance with Art. 80 TC RF, after two weeks after submitting an application for dismissal. In this case, she will have to go to work and work out another week after vacation.
Labor legislation found that the settlement calculation is made at the calculation of the average earnings of the employee.
Based on Part 4 Art. 139 of the Labor Code of the Russian Federation to calculate the average earnings during holidaymakers provided by employees and payment of compensation for unused leave, the average daytime earnings are used, which is determined over the past three calendar months by dividing the amount of accrued wages by 3 and 29.6 (monthly average number of calendar days).
Example
K. goes to another vacation of 28 calendar days from November 4, 2005. The billing period (August-October) is fully worked out by the employee. Accrued wages in the settlement period was 6,000 rubles. monthly.
Middle day earnings are calculated as follows: (6000 rubles. + 6000 rubles. + 6000 rub.): 3: 29.6 \u003d 202,70 руб.
The amount of vacation exchange paid 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 Middle Day Earnings for the payment of holidays provided in working days, as well as to pay compensation for unused leave, is determined by dividing the amount of accrued wages by the number of working days on the Calendar of the six-day working week.
The collective agreement may also provide other periods for calculating the average wage, if it does not worsen the position of employees.
Currently, a provision on the features of the procedure for calculating average wages are used to calculate the average earnings. Decree of the Government of the Russian Federation dated 11.04.2003 №213 (hereinafter referred to as the position).
In order to calculate the average earnings for vacation, it is necessary:
1) determine the estimated period;
2) determine whether there is time and amounts in the estimated period that should be excluded from this period in accordance with paragraph 4 of the provisions;
3) determine the actual amount of earnings that the employee received during the estimated period and earlier, which is taken into account when calculating the average earnings, minus the amounts accrued during the time, which is excluded from the settlement period;
4) to choose the right option for calculating the average daily-hour earnings, which varies to pay for vacations for workers with summarized and submissive working hours;
4) calculate the average daily (medium-hour) earnings;
5) determine the number of days (hours) payable;
6) calculate the amount of the average earnings by multiplying the average daily (average hourly) earnings by the number of paid leave days (hours per vacation).
Determination of the estimated period
In accordance with Art. 139 of the Labor Code of the Russian Federation, the estimated period for calculating the average earnings for vacation and payment of monetary compensation is the three calendar months preceding the month, which accounts for the beginning of the holiday or in which an event occurred associated with the calculation of vacation and compensation for unused vacation (from 1 to 1 - thumb).
From the established estimated period in three months of the Organization, according to Article 139 of the Labor Code of the Russian Federation, refuse and establish another estimated period, but provided that it does not worsen the position of employees. For example, it can be six months old, twelve months, etc.
The appropriate choice should be recorded in the collective agreement (only in it, and in any other local act), taking into account the conduct of detailed settlements on the subject of protection of the situation of employees, and, as it seems, only in agreement with the representative bodies of employees.
Determination in the estimated period and amounts that need to be excluded from this period
According to paragraph 4 of the provisions, when calculating the average earnings from the settlement period, the time is excluded, as well as the amount 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 a manual for temporary disability or maternity benefit;
c) the worker did not work due to a downtime due to the fault of the employer or for reasons independent of the employer and employee;
d) the worker did not participate in the strike, but in connection with this strike, it was not possible to carry out his work;
e) the employee was provided with additional paid weekend for the care of disabled children and disabled since childhood;
e) the worker in other cases was released from working with full or partial salary retaining or without payment in accordance with the legislation of the Russian Federation;
g) the employee was provided with the days of rest (rations) in connection with the work in excess of the normal duration of working time with the Watch method of organizing work and in other cases in accordance with the legislation of the Russian Federation.
If in the design period, the employee was absent at work due to the absenteeism, removing it from work, participation in the strike, and for other reasons other than the reasons specified in paragraph 4 of the provisions, and also if the employee did not work in connection with the length of his fault Working or calendar days per time are not excluded from the estimated period.
If the employee for the estimated period did not actually accrued wages or actually spent days or this period consisted of time excluded from the calculated period in accordance with paragraph 4 of the situation, the latter is determined on the basis of the wage amount actually accrued for the previous period of time, Equal estimated (clause 5 position).
Example
F. Pokal from December 23, 2004 to April 1, 2005. From April 8, 2005, F. declares annual leave.
The estimated period for payment of vacation in this case will be three calendar months before the disease - September, October and November 2004
If the employee for the estimated period and before the current period did not actually accrued wages or actually spent days, the average earnings are determined based on the amount of wages actually accrued for the days actually worked out by employee in the month of the occurrence of the case with which the Middle earnings are due to the conservation of the average earnings ( p. 6 positions).
This kind of situation is possible in case, for example, if the employee arrives at work and in the same month goes on vacation.
Example
R. Received on April 15, 2004. From April 26, 2004, she was given an advance payment of 5 calendar days. Consequently, the period from April 15 to April 26, 2004 will be taken to calculate the holidays.
In the event that the employee for the estimated period is before the billing period and before the occurrence of the case with which the maintenance of average earnings is associated, did not actually accrued wages or actually spent days in the organization, the average earnings are determined on the basis of the tariff rate of the discharge established by him, the salary Monetary remuneration (paragraph 7 of the Regulation).
Example
W. Hired by the translation from June 17, 2004, and from the same date he was issued. According to the employment contract, W. The job salary in the amount of 2300 rubles is established.
The calculation of the average earnings during the vacation time due to the lack of an estimated period should be made at the calculation of the salary of 2300 rubles.
Definition of the actual amount of earnings that the employee received during the estimated period and earlier, which is taken into account when calculating the average earnings, minus the amounts accrued during the time, which is excluded from the calculated period.
At this stage of the calculus of the holidays, it is necessary to summarize all payments that the employee was accrued for the estimated period.
According to paragraph 2 of the provisions for calculating the average earnings, all the paid payments used in the relevant organization regardless of the sources of these payments are taken into account, regardless of the sources of these payments:
a) wages accrued to employees at tariff rates (official salary) for spent time;
b) wages accrued to employees for completed by piece prices;
c) wages accrued to employees for the work performed as a percentage of revenue from the sale of products (work, providing services), or commission remuneration;
d) wages issued in non-monetary form;
e) the monetary remuneration accrued for the spent time to persons replacing public positions;
e) accrued in the editorial staff of the media and the organization of art fees of workers consisting in the list of these editions and organizations, and (or) pay for their labor carried out at the rates (rates) of the copyright (staged) remuneration;
g) wages accrued by teachers of primary and secondary vocational education institutions for teaching hours in excess of a reduced annual training load (taken into account in the amount of one tenth for each month of the calculated period, regardless of the time of charges);
h) the difference in official salary of workers who have transferred to the lower job work (position) with the preservation of the size of the official salary at the previous place of work (position);
and) wages, finally calculated at the end of the calendar year, due to the wage system (taken into account in the amount of one twelfth per month of the settlement period, regardless of the time of charges);
k) surcharges and surcharges for tariff rates (official salary) for professional skills, classity, qualification category (cool rank, diplomatic rank), long service (work experience), special conditions of civil service, degree, scholar title, knowledge of a foreign language, work with information that make up state secrets, combining professions (posts), expansion of service areas, an increase in the work performed, execution of responsibilities of a temporarily absent employee without liberation from its main work, leadership of the brigade;
l) payments related to working conditions, including payments caused by district remuneration of remuneration (in the form of coefficients and interest rates for wages), increased labor payments on heavy work, work with harmful and (or) hazardous and other special conditions labor, at night, payment for work on weekends and non-working holidays, payment of overtime;
m) prizes and remuneration, including remuneration on the results of the year and a one-time remuneration for long service;
h) Other payout payments provided for by the payment system.
It should be borne in mind that financial assistance is not a wage, and therefore the vacation calculation does not turn on.
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 the average earnings are not taken into account.
On the basis of paragraph 14 of the situation in determining the average earnings of the award and remuneration, the actually accrued during the estimated period, are taken into account in the following order:
- monthly premiums and remuneration - no more than one payment for the same indicators for each month of the estimated period.
Example
From February 2, 2004, an employee having a salary of 8000 rubles. a month, received leave for 28 calendar days. In December 2003, he was charged a premium for the successfully completed task of November. Its size is 1000 rubles.
In the billing period, November, December 2003 and January 2004 were entered.
Consequently, the actual amount of earnings for the estimated period will be 25,000 rubles (8000 rubles. X 3 months + 1000 rubles)
- prizes and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the size of the monthly part for each month of the settlement period.
This kind of premiums include, for example, quarterly, polguclear premiums.
At the same time, legislation is not determined which award should be taken into account. Therefore, in accounting policies, it is necessary to determine how to include the amounts of accrued premiums into the calculation of the average earnings.
As a rule, the amount of such a payment is determined in the amount of the monthly part for each month of the settlement period.
Example
S. goes on vacation from May 17 to June 13, 2005. Its salary makes up a sum of 3000 rubles. At the same time, in February 2005, S. was accrued and issued a premium for the 4th quarter of 2005 in the amount of 3000 rubles.
The estimated period is February, March and April 2005. Earnings for these months will amount to the amount in the amount of 12,000 rubles (3000 rubles. X3 months + 3000 rubles: 3 months x 3 months).
- remuneration Following the year of work for the year, a one-time remuneration for long service (work experience), other rewards 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 settlement period, regardless of the time of accrual of remuneration.
Thus, if the employee goes on vacation in May, and the annual remuneration was accrued, for example, in January (that is, not in the estimated period, which is February - April), it is still incorporated into the calculation of the holidays - 1/12 for February, March, April.
Example
D. goes on vacation from July 13 to August 9, 2005. Officer salary D. is an amount of 5,000 rubles. In January 2005, according to the results of work for the year, D. was paid a prize in the amount of 2000 rubles.
The estimated period will be April, May, June 2005 Earnings D. for this period will amount to the amount in the amount of 15500.01 rubles (5000 rubles. X 3 months + 2000 rubles: 12 months x 3 months).
Based on para. 5 p. 14 of the provisions in the event that the time on the estimated period was not fully carried out completely or the time was excluded in accordance with paragraph 4 of the provisions, premiums and remuneration are taken into account when determining the average earnings in proportion to the time spent during the estimated period (except Monthly premiums paid together with salary for the month).
If the employee worked in the organization of an incomplete working period for which premiums and remuneration are charged, and they have been accrued in proportion to spent time, they are taken into account when determining the average earnings based on the actual accrued amounts in the manner prescribed by this item.
The right choice of the calculation of the average daily (average hour) earnings.
According to paragraph 8 of the situation in all cases in addition to applying summarized accounting of working time To determine the average earnings, medium day earnings are used.
The average employee earnings is determined by multiplying the average daytime earnings on the number of days (workers, calendar) in the period to be paid.
According to paragraph 9, the position of the average daytime earnings to pay for vacations provided in calendar Days, and payments for unused leave are calculated by dividing the amount of wages actually accrued during the estimated period, by 3 and on the average monthly number of calendar days (29.6).
In the case when one or several months of the estimated period, it was not fully worked out or from it. The time in accordance with clause 4 of the provisions was calculated, the average day earnings are calculated by dividing the amount of the accrued wages for the estimated period for the amount consisting of the average monthly number of calendar days (29 , 6), multiplied by the number of completely worked months, and the number of calendar days in not fully spent months.
At the same time, the number of calendar days in non-fully spent months is calculated by multiplying the working days on the calendar of the 5-day working week per spending time, the coefficient of 1.4.
Example
R. Provided from January 12, 2004 by 28 calendar days. Established period - October, November and December 2003.
In October, R. pain and worked only 11 days on the calendar of the five-day working week. The number of calendar days coming to the time spent in October amounted to:
11 days x 1,4 \u003d 15.4 days.
In November, the worker was in school and worked only 5 days. In the calculation of spent days will be recalculated in the calendar - 7 days (5 days. X 1,4).
December was fully worked out.
Employee salary amounted to: in October - 6500 rubles; in November - 1500 rubles; in December - 10,000 rubles.
Middle day earnings are calculated as follows:
(6500 rubles. + 1500 rubles. + 10 000 rub.): (15.4 days. + 7 days. + 29.6 days.) \u003d 346.15 rubles.
The amount of vacation pays will be 9692,20 rubles. (346.15 rubles. X 28 days.).
If in the estimated 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 for a single day, and there are months that are partially worked out for calculating the average earnings, you need to summarize the payments accrued for the months of the settlement Periods in which the worker worked. And then divide the resulting amount on the amount of calendar days, which fall on each period of the period of the estimated period (at the same time, if the month is fully worked out, the number of calendar days is taken 29.6).
Example
B. goes on vacation by 28 calendar days from May 10, 2004. The estimated period is February, March and April 2004. In February V. was on the care of child care and the salary did not receive. In March, she drove 5 days, and April worked completely. For March V. Accrued 7000 rubles, and in April - 10,000 rubles. The organization has a five-day working week.
According to the calendar of the five-day working week in March 22 working days. Of these, V. worked 17 days (22 - 5). In calendar days, this will be 23.8 days (17 days x 1,4).
The average daily earnings V. is:
(7000 rub. + 10,000 rubles.): (23,8 + 29,6) \u003d 318.35 rubles.
Vacations V. Equal:
318.35 rubles. x 28 days \u003d 8913.8 rub.
If in the estimated period, that is, for the three months established by the Labor Code of the Russian Federation, the employee did not accrue, the average earnings for calculating the release was determined on the basis of the amount of wages accrued for the previous three months.
If the employee did not work or did not have earnings in the estimated period, nor for three months before him, then its average earnings should be determined on the basis of wages for actually spent days before leave for leave.
Example
July 14, 2003 D. was hired. From September 1, 2003 to September 14, 2003, D. asked for a vacation, which was provided to him. Thus, the estimated period - from July 14 to August 31, 2003. In July, D. worked 14 days, it is 19.6 calendar days (14 days x 1,4). August was fully worked out.
During this period, D. Roda accrued salary in the amount of 10,000 rubles.
The average daily earnings D. amounted to:
10,000 rubles. : (19.6 days. + 29.6 days.) \u003d 203.25 rub.
Thus, holidays D. are:
203.25 rub. x 14 days \u003d 2845.5 rubles.
In the event that the employee did not work in the organization of a single day and immediately goes on vacation, then the vacation payment is made in accordance with clause 7, based on the open salary or the tariff rate. At the same time, the regional coefficient is included in the calculation, as well as the allowance for work experience in remote areas, if the employee has the right to them.
Middle day earnings for paying for vacations provided in workers Days, as well as for the payment of compensation for unused leave, is calculated by dividing the amount of the accrued wages by the number of working days on the 6-day work week calendar (clause 10).
It is impossible not to pay attention to the fact that clause 10 of the situation is not mentioned by the phrase "Settlement period" as, for example, in paragraph 9. Based on the literal interpretation of paragraph 10, it follows that the entire period of the employee comes, from the date of reception To work, by date to go on vacation. At the same time, as follows from paragraph 2 of paragraph 3 of the provisions, the average earnings for paying holidays and payment of compensation for unused leave are calculated over the last 3 calendar months (from 1 to 1). Therefore, about the procedure for calculating the average daytime earnings to pay for vacations provided in workers Days, law enforcements do not have a single opinion. As an illustration, we present specific examples.
Example 1.
The employee concluded a labor contract with the Organization to fulfill temporary work within two months from July 26, 2004 to September 25, 2004 inclusive.
At the end of the Treaty, the employee demanded the provision and payment of vacation, the duration of which will be 4 working days (2 months. X 2 leave vacation) from September 27 to September 30, 2004 inclusive.
To pay for the holidays, the estimated period from July 26 to August 31, 2004, during which all working days has been worked out and accrued wages in the amount of 5,200 rubles.
Example 2.
The worker was hired at CJSC "Mashservis" on the basis of an employment contract from September 2 to October 12, 2004. In accordance with the agreement, the amount of money remuneration is 10,800 rubles. The number of working days for the period of action of the Treaty in terms of the 6-day working week is 36 days. Since the employee worked one full calendar month, he was given a vacation duration of 2 working days. Middle earnings for the estimated period will be 300 rubles. (10 800 rubles: 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 the basis, since in para. 2 clause 3 provisions clearly defined that the estimated period is 3 calendar months and even their time frames are indicated (from 1 to 1).
The number of working days in non-fully spent months in the provision of holidays in working days is calculated by multiplying the working days on the calendar of the 5-day working week per spending time, the coefficient of 1.2.
Example
P. Vacation of vacation in working days (4 days). The estimated period from July 26 to August 31, 2004. At the same time, in July (from July 28 to July 30) P. Pokal. In August, he also had a hospital and worked a total of 10 days.
For actually spent time P. accrued wages in the amount of 3000 rubles.
On the incompletely spent July accounts for 2.4 business days (2 actually spent days x 1.2).
In incompletely spent August - 12 working days (10 actually spent days X 1,2).
TOTAL - 14.4 business days.
The average daily earnings is - 208.33 rubles. (3000 rubles / 14.4 working days).
The amount of average earnings for vacation - 833.32 rubles. (208.33 rubles. X 4 business days of vacation).
When working under the conditions of incomplete working time (part-time working week, part-time working day), the average daily earnings of the employee to pay for vacations and payment of compensation for unused leave is calculated similarly.
Example
B. Installed a 4-day working week. From April 23 to April 30, 2004, he was granted annual leave. At the current period, January, February, March. The estimated period is fully worked out. Wages for months of the settlement period amounted to: January - 4000 rubles. Official salary, February - 4000 rubles. Official salary, March - 4000 rubles. - Official salary, 2000 rubles. - Monthly premium. Total 14,000 rubles.
Middle day earnings for vacation payment is equal to 157.66 rub. (14 000: 3: 29,6).
The amount of average earnings for vacation - 1261.28 rubles. (157.66 rubles. X 8 days of vacation).
In case, in the calculated period B. I was sick for one month, then the calculation of the average earnings is carried out for actually spent time, that is, in two months (since the time of the disease from the current period is excluded).
When determining the average daytime earnings it is necessary to remember that festive non-working days established by the Federal Law are excluded from the settlement period.
Based on paragraph 13 of the situation in determining the average earnings of the employee, which is set summable working time accounting , Middle hour earnings are used. The summable accounting of working time is used, in particular, when interchangeable work.
The average hour earnings are calculated by dividing the amount of wages actually accrued during the estimated period, by the number of hours actually spent during this period.
The average earnings of the employee to pay for the vacation is determined by multiplying the average hourly earnings by the amount of working time (in hours) per week, depending on the required duration of the working week and the number of calendar weeks of leave (when this rule is applied, it is necessary to take into account that, according to the decision of the Supreme Court RF of 18.11.2003 № GKPI 03-1049 This rule is not subject to applying from the date of decision to disseminate it on medical professionals).
Example
A. Sets summable working time accounting. The normal duration of working time installed in the enterprise is 40 hours per week. A. went on vacation from July 5 to August 1, 2004. Established period - 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 accrued at 12320 rubles (total - 36960 rubles).
The average hour earnings for the estimated period will be 70 rubles. (36 960 rubles: 528 hour.).
Middle earnings for payment of vacation: 70 rubles. x 40 hour. x 4 weeks \u003d 11 200 rubles.
Example
C. Fixed working time accounting. The duration of the working week is C. - 36 hours. In April 2004, he was given a vacation of 14 calendar days. In the calculated period, C. worked 432.8 hours. The amount of accrued wages for the estimated period was the amount of 8,000 rubles.
The average hour earnings for the estimated period will be 18.48 rubles. (8000 rubles: 432.8 hour.).
Middle earnings for payment of vacation: 18,48 rub. x 36 hours. x 2 weeks \u003d 1330,56 rub.
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 on the number of vacation days, multiplied by the number of vacation days divided by 7 (number of days in the week).
Example
N. Mounted summable working time accounting. The normal duration of working time installed in the enterprise is 40 hours per week. N. went on vacation from November 22 to November 25, 2004. The estimated period is August, September, October.
In August and September, N. was worked out on 176 hours. In October - 168 hours. (Total - 520 hours.). In each month he was accrued for 2000 rubles. (Total - 6000 rubles.).
The average hour earnings for the estimated period will be 11.54 rubles. (6000 rubles: 520 hours).
Middle earnings for paying holidays: 11.54 rub. X 4 days of vacation x (4 days. Leave: 7 (number of days in week)) \u003d 26.31 rubles.
Berezkin I.V. Another vacation. Law, design, calculation, accounting and taxation // Accountant consultant. 2004. No. 6.
Kurbanghaleeva O. A. Vacation and hospital lists in 2004: registration, calculation, accounting and taxation. M.: Top Ltd., 2004.