To earn annual paid leave, an employee must have worked for the organization for a certain amount of time. We will tell you how many vacation days are accrued per month, and for your convenience we will give practical examples calculations.
For what period is vacation granted and from what day it is calculated
In accordance with Art. 122 of the Labor Code of the Russian Federation, leave is granted to an employee for the past working year. This is 12 months, which is counted from the date of employment.
If an employee has worked for a whole year and was not on vacation, then he just needs to get a vacation for that year.
note
The law provides for monetary compensation for unused vacation in two cases: upon dismissal of the employee and if the vacation exceeds 28 calendar days. Read more in this
If the employee has not rested even once in several years, he must be provided with unused vacation for each working year. They should be included in the vacation schedule, warning the employee against signature at least 2 weeks in advance. The employee will be required to take a vacation (Article 123 of the Labor Code of the Russian Federation).
Important! Art. 124 of the Labor Code of the Russian Federation prohibits not letting an employee go on vacation for 2 years in a row. Therefore, it is worth providing unused vacations in chronological order although there are no clear guidelines for this.
The employee also has the right to ask for some part of the unused vacation on time that is not provided for by the schedule. If the authorities agree, they will release the employee, he has such rights.
Length of annual paid leave
Part 1 Art. 115 of the Labor Code of the Russian Federation gives each employee the right to take annual paid leave duration 28 calendar days. Its duration increases for the following categories of workers:
- employed in hazardous and hazardous industries;
- minors;
- disabled people;
- having irregular working hours.
Additional days of rest are also received by employees for periods of business trips, temporary disability, passing a session at a university.
How many vacation days an employee gets for each month worked
To determine how many vacation days are required for 1 month of work, you need to use a simple formula:
28 (number of days of basic paid leave) / 12 (months) = 2.33 days.
This is how many vacation days most people earn each month.
How is it calculated for those who are entitled to additional leave
In most cases, the duration of the main vacation is 28 calendar days (part 1 of article 115 of the Labor Code of the Russian Federation). Employees earn for each month 28/12 = 2.33 vacation days.
There are also some employees (teachers, doctors, researchers) whose main vacation does not last 28 days, but 36, 42, 48 or 56.
In such cases, you need to add up all the days of the main and additional holidays, and then calculate the number of vacation days that are earned in 1 month.
Practical example of calculation on numbers
The main vacation lasts 28 calendar days. An additional 3 days are added to the employee (this is the minimum number). The number of vacation days per month of work will be: (28+3)/12 = 2.58 vacation days.
Almost always it is a number with a fraction. Only seasonal workers and those who work under employment contracts concluded for a period of less than 2 months are paid compensation at the rate of: 2 working days for 1 month of work (Article 291 and Article 295 of the Labor Code of the Russian Federation).
How many vacation days accumulate per month - the representative of the Ministry of Labor of the Russian Federation will tell in the video below:
How is it calculated if several months and an incomplete month are worked out
Consider how leave is calculated for an incomplete month worked if the employee worked in the company from 09/01/2016 to 05/05/2017. This is 8 full months (09/01/2016 - 04/31/2017) plus 5 days. If the partial part of the month is greater than or equal to 15 days, then it is rounded up to 1 month. If less, it is discarded. 5 days from our example are not taken into account, it will be considered that the employee has worked for 8 months.
The number of vacation days is determined by the formula:
the number of days that go towards vacation for each month worked, x the number of months worked.
In this example, the result will be: 2.33 x 8 = 18.64 days.
How are fractions rounded when counting?
If fractions are obtained, then they must be indicated in the note-calculation. If it is more convenient for you to round, do it not according to arithmetic rules, but in favor of the employee. Round 17.78 to 18 and 10.29 to 11.
If you have any questions about the topic of the article, ask them in the comments below
For what period is the next vacation granted as one of the forms of realization of the right to rest? To answer this question, it is not enough to refer to the Labor Code - it is also necessary to study the explanations given below by the Ministry of Labor and Rostrud.
What is the duration of the annual leave?
In accordance with Art. 37 of the Constitution, all workers have the right to rest, the implementation of which is carried out in different forms. In particular, as stated in Art. 21 of the Labor Code, employees go on vacation annually. It is understood as the time of release from execution job duties for leisure purposes, paid by the employer.
Basic vacation is granted for the period of work during which the employee worked employment contract from one employer. According to Art. 122 of the Labor Code there are several periods:
- After 6 months from the beginning of the 1st year of employment with the employer.
There are exceptions. The employer has the right to provide rest earlier at the request of the employee and is obliged to do this when he declares about early leave on vacation:
- minor worker;
- an employee who adopted a newborn (up to 3 months);
- a woman before or after maternity leave (hereinafter - B&R);
- part-time employee when receiving leave at the main job;
- caregiver of a minor child with a disability;
- a man while his wife is on vacation in BiR;
- other worker who has received such a right on the basis of the law.
- Annually from the 2nd year of operation.
NOTE! when calculating the period in which rest is provided, not a calendar year, but a working year is taken into account. Therefore, an employee can legal basis go on vacation for 28 (or more) days twice in a calendar year.
As Rostrud pointed out in a letter dated 06/08/2007 No. 1921-6, unused vacations for the last working period do not “burn out”. At the request of the employee, they are transferred or, if we are talking part of the leave exceeding the mandatory 28 days may be replaced by monetary compensation.
Working year duration
In accordance with the explanation of the Ministry of Labor (letter “On granting leave to the disabled ...” dated 06.10.2016 No. 14-2 / OOG-8948), the duration of the working year is 12 months, and its difference from the calendar one is the starting point: the date of conclusion of the employment contract. The working year includes intervals of the employee’s direct work and other periods, which, on the basis of Art. 121 TCs are included or not counted in the length of service.
The accrual of seniority is a condition that must be observed when receiving annual rest. But how does seniority affect the constitutional right to rest?
It could be assumed that the total time of labor and equivalent activities is related to the maximum amount of time that needs to be worked per year in order to be able to exercise the right to rest. However, this is not true.
Based on the information given in the letter of Rostrud dated June 14, 2012 No. 854-6-1, the periods included in the length of service do not affect the length of the working year. The terms that are not included in the length of service are important, since the year of work is extended by this time.
Calculation of the length of service required to receive the main leave
To obtain the right to leave, it is necessary to gain experience, according to Art. 121 TC including time:
- actual labor activity;
- rest, during which the employee retained workplace(weekends, annual 28 days of rest, holidays etc.);
- forced absenteeism due to illegal suspension or dismissal and subsequent reinstatement;
INTERESTING! There is a position that absenteeism is taken into account in the length of service for receiving leave only if the employee is subsequently reinstated at work. If he is not reinstated at work, but only changes the wording of the grounds for termination labor relations, absenteeism is not included in the length of service (see the appeal ruling of the Moscow City Court of December 16, 2014 No. 33-40510);
- suspension from work due to failure to pass a medical examination, if this is not the fault of the worker;
- unpaid leave (up to 14 days per working year).
The length of service does not include the time spent by the employee on parental leave, and the period of absence from work without a good reason.
Let's summarize. Taking into account the established periods for granting the next rest, general rule as follows: 1 vacation for 1 working year. Usually such a year is 12 months, but its duration is increased by periods not included in seniority.
" № 22/2011
How this article will help: We will tell you how to calculate the number of unused days of rest, even in the most tricky cases.
What will save you from: You can avoid common mistakes when calculating vacation days that your employee did not take off. And therefore, the calculation of compensation for unused vacation will also not cause problems.
The employee earns the right to a full-time leave after 11 months of work in this company. Of course, he can take it off 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 consider his vacation experience. It is good when all the time that the employee worked in the company is counted in it.
How to make work easier
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 payroll calculator”, 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 due to the employee appear if he has been on vacation at his own expense. Or an employee was sitting with a child. In addition, there are cases when, even without having worked for the full 11 months, an employee is entitled to the whole.
How not to make a mistake when determining how many days of legal rest your employee has left? Consider all the basic calculation rules.
What periods to include in the length of service for vacation
As you probably already well know, the countdown of the working year does not begin on January 1, but on the day of employment. For example, if your employee started on November 9, 2011, their first work year will end on November 8, 2012. The working year is just the length of service for which the employee is entitled to leave. In most cases, this is 28 calendar days.
If your company is on the "simplified"
The periods 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 period |
| Actual work time | Vacation time without pay in excess of 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 |
| Forced absenteeism time illegal dismissal or suspension from work and subsequent reinstatement in the previous job | The time when the employee was absent from work without good reasons(including if he was suspended from work in cases provided for in Article 76 of the Labor Code of the Russian Federation) |
| The time of suspension from work of an employee who did not pass the mandatory medical checkup(examination) through no fault of their own |
Time of illness, as well as past holidays
When calculating the vacation period, it is necessary to take into account all periods of disability. And also the time when a person rested. 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.
Leave without pay
Among other things, the length of service takes into account holidays at their own expense, not exceeding 14 calendar days in the working year. All those days that the employee took off without payment in excess of such a limit are not included in the length of service. This rule also applies in cases where the working year has not been fully worked out. In other words, an employee who has worked in the company for six months has the opportunity to take the same 14 days at his own expense without loss of vacation experience. Let's take the same worker of CJSC "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 vacation experience upon dismissal. It is necessary 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 childcare leave
The time spent on maternity leave is included in the total length of service giving the right to leave. But the period when the employee was on parental leave is excluded from the calculation (paragraph 9 of article 121 Labor Code RF).
Carefully!
The period of time when the employee was on parental leave is excluded from the calculation of the leave.
Example 1: How to take into account the time of "children's" holidays in the vacation experience
M. V. Morozova got a job at Sapphire LLC on March 2, 2009. From June 8 to October 25, 2009, she was on maternity leave. Since October 26, 2009 - on leave to care for a child up to one and a half years. Dismissed by own will October 3, 2011.
In this case, only the period from March 2 to October 25, 2009 should be included in the vacation period.
But if an employee, while on parental leave, works part-time, the period of such work is included in her vacation experience. The fact is that work under such conditions does not in any way limit either the duration annual leave, no work experience. 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, for a full month worked, a period equal to half a month or more is taken. Surpluses, which are less than half a month, are excluded from the calculation. This procedure is prescribed in paragraph 35 of the Rules on Regular and Additional Leaves, approved by the NCT 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 Polymer LLC 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 leave in the company is a 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 are 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 an integer number of days is not obtained as a result of the calculation. Meanwhile official rules no rounding here. Therefore, the traditionally calculated total value is taken with two decimal places. We emphasize - it is the final one. The fact is that we do not recommend rounding to two decimal places the number of vacation days due to the employee in one month, namely, using 2.33 days (28 days: 12 months) in the calculation. This leads to unjustifiable misstatements if the employee is entitled to more than one month's compensation.
If the company's management decides to round the number of days to integer 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 worked in the company for 11 months or a little more. Nevertheless, he is entitled to a full vacation (clause 28 of the Rules). Of course, if he never used his right to rest.
But what about when 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. After all, paragraph 35 of the Rules says that surpluses that make up at least half a month are rounded up. So, in our case, the same 11 months are obtained.
Important detail
An employee who has worked at least 10.5 months in the last working year is entitled to a full vacation.
Example 3: Calculation of days of unused vacation if the employee worked 10.5 months in the last working year
N. P. Severov got a job at Volna LLC on February 1, 2010, and left on December 15, 2011. Vacation in the company is 28 calendar days. During his time at the company, Severov used 42 days. He did not have periods excluded from vacation experience.
The first working year is from February 1, 2010 to January 31, 2011. For him, the employee is entitled to 28 days of vacation. The second working year - from February 1 to December 15, 2011 (date of dismissal). It's 10 months and 15 days. This figure is rounded up to 11 months. This means that the employee is entitled to compensation as for a full year of work.
Thus, the employee is entitled to compensation for 14 calendar days (28 days 2 - 42 days).
Now consider this situation. Assume that an employee has completed a full year of work at the time of termination and has 28 unused calendar days of annual leave. He writes an application for vacation followed by dismissal, and the company satisfies 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 past 28 days. That is, during the holidays. After all, we recall that these days are included in the vacation period on a general basis, and the date of dismissal in this case is the last day of the vacation.
The main thing to remember
1. The time of past paid holidays, as well as periods of illness, regardless of their duration, are included in the vacation experience.
2. An employee who has worked for at least 10.5 months in a working year is entitled to a full vacation.
3. You can include no more than 14 days of vacation at your own expense for each working year in the vacation period.
Every officially employed citizen has the right to an annual paid leave of 28 calendar days. Vacation is paid based on the average earnings of the employee for the last calendar year. This implies not a calendar year, but a working one, and the countdown does not start from January 01, but from the date of conclusion of an employment contract with a specific employer.
The right to take annual leave arises from the employee after six months of work with this employer. If the parties to the contract reach an agreement, the leave may be granted earlier. If an employee quits before having worked even six months, then the employer is obliged to pay him compensation for unused vacation days. And how to calculate how many vacation days an employee has accumulated? The formula for calculating vacation pay is not that complicated. You need to know what periods are taken into account for the length of service that gives the right to leave.
Starting from the second year of performance of their labor duties, the employee's leave is provided in accordance with the schedule, which must be approved at each enterprise by December 15 of the current year for the next year. Every employee should know how to calculate vacation pay.
Vacation pay is calculated according to the formula:
OTP \u003d (Salary / (12 * 29.3)) * number of vacation days, where:
- OTP - the amount of compensation received for vacation;
- ZarPl is wage this employee for the entire period worked; 12 - the number of months in a year;
- 29.3 is the average number of days in a month. This value is set at the level of the Government.
Calculation and payment of vacation pay must be made no later than 3 calendar days before the start of the employee's vacation. It is more difficult to use the above formula if the employee has not fully completed the working year.
(29,3 / 12) * total months worked. 29, 3 / 12 \u003d 2, 44 days each employee has for the month actually worked.
When calculating vacation pay, the following periods are taken into account, in accordance with Art. 121 of the Labor Code of the Russian Federation:
- actual work time;
- days when the employee was actually absent from the workplace, but it remained with him. Such cases are given in the Labor Code of the Russian Federation and other regulations;
- days of forced absenteeism;
- other periods specified in Art. 121 of the Labor Code of the Russian Federation.
For example, an employee got a job on November 02, 2015, and on April 28, 2017, he quit. The entire period he worked completely, without gaps. Thus, he "accumulated" 5 months of seniority for the holidays. Since April "passed" for half, it is considered completely. Therefore, the employee has "accumulated" 2.44 * 5 = 12.2 vacation days. According to the rounding rules - 12 calendar days.
Vacation pay formula
What does the formula for calculating average earnings for vacation pay look like:
Srzar \u003d Zarpl / (12 * 29.3), where:
- srzar is the average salary for 1 day of work of a particular employee;
- Salary is the entire accrued salary of a particular employee for the last working year;
- 12 - the number of months in a year;
- 29.3 - the average number of days in 1 month.
For example, an employee got a job on June 02, 2016, and from June 01, 2017 he has the right to go on vacation. During this period, he received 578,000 rubles. Thus, his average salary for 1 day of work is equal to:
578,000 / (12 * 29.3) = 1,638.32 rubles.
The formula for calculating vacation days is as follows:
(29.3 / 12) * total number of months worked. 29.3 / 12 \u003d 2.44 days each employee has for the month actually worked. For example, an employee has worked a full 7 months for this employer. Therefore, upon dismissal, he has the right to receive compensation for 7 * 2.44 = 17 calendar days of vacation.
Calculation formula
Calculation formula vacation days looks like that:
The average earnings of this worker * the number of vacation days.
Each employee has the right to independently split his vacation, but on the condition that one half of it will be at least 14 calendar days. The remaining days he has the right to share. But you need to reach an agreement with the employer, since the splitting of the vacation is out of the general schedule, and this may affect the rest of other employees.
The average earnings for 1 day of work is calculated using the following formula:
All earnings for the last calendar year / 12 * 29.3
Vacation pay in 2018 is calculated taking into account the Regulations on the procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. New calculation rules have not been developed or approved for several years.
For the amount Money, which the employee will receive during the period of his rest, is influenced by the following factors:
- the period for which the calculation is made;
- average salary of an employee. It is for the purposes of calculating this indicator that it is necessary to take the appropriate certificate from the previous employer. This will allow not to “lose” some amounts and periods;
- work experience;
- the number of rest days that the worker wishes to use. The maximum amount of compensation will be paid for 28 calendar days of vacation.
Only the employee who officially works under an employment contract has the right to leave. If a civil law contract is concluded with an employee, then such a performer does not have the right to leave. The standard vacation duration is 28 calendar days. But there are some categories of workers who, by virtue of their profession and position, may qualify for additional days of rest.
The first vacation is granted after six months of work, then - according to the schedule. There are such employees who can go on vacation at a time convenient for them, despite the previously approved document:
- women who are about to go on maternity leave;
- employees who officially adopted a child who is not yet three years old;
- underage workers.
Important! Each employee, having agreed with the employer, has the right to receive leave without pay. In this case, you do not need to calculate anything, since the management does not have to pay for these days. But if you arrange such a vacation lasting more than 14 days, then this will affect indicators such as length of service and the length of the working year.
Number of days in the period
To calculate vacation pay, you must take the previous 12 months and the time actually worked in them. The company may set a different billing period (for example, six months or a quarter). But this norm must be enshrined in a collective agreement or other regulatory act. With this provision, the employee must be familiarized with the signature when applying for a job.
On one's own set period should not worsen the situation of the employee, as if the "standard" period were used in the calculation.
If an employee decides to take a vacation after six months, then the time actually worked by him is taken into account for the calculation. When calculating, you need to know which periods are excluded. These include the days the employee is on sick leave (for various reasons) and on unpaid leave (more than 14 days).
Accountants sometimes have a question about accounting for holidays that fall during the employee's rest period. Should they be considered? According to the clarifications of the Ministry of Labor (letter No. 14-1 / B-351 dated April 15, 2016), these days "automatically" extend the vacation, but they are not paid.
What if the period is excluded completely? For example, a woman was on leave to care for her child. Then, for the calculation, one should take the period that was fully worked out, even if it was several years ago. If this period is also completely excluded, then you need to take the billing month and the days actually worked in it.
Downtime that occurred through the fault of the employer is also excluded from the billing period. This period is paid from the wage fund at the rate of 2/3 of the average earnings. But neither the amount nor the days are taken into account when calculating vacation days.
Payments taken into account in the calculation
To correctly calculate the average earnings, you need to know which payments are taken into account in the calculation. Government Decree No. 922 states that the employer must take into account all amounts that relate to wage payments. These payments must be spelled out in the relevant local regulation, which the employee must be familiar with when applying for a job.
Average earnings are calculated on the basis of the provisions of Art. 139 of the Labor Code of the Russian Federation. Analyzing this article, we can conclude that all payments (including incentives) that are included in the remuneration system of a given employer and that do not contradict the norms of the law are taken into account. It does not matter how these payments are made.
The question arises about accounting for bonuses, since they relate to incentive payments. For the calculation, those bonuses that relate to the wage system are taken into account. Their list should be spelled out in one of the following local regulations:
- contract of employment;
- position on wages;
- regulation on incentives (bonuses);
- collective agreement.
Vacation pay calculation
Some employees, wanting to extend their vacation, arrange vacation so that it “hooks” on weekends and holidays. If official non-working holidays fall into the employee's legal vacation, they are not included in the number of vacation days and, as a result, are not paid. In Art. 112 of the Labor Code of the Russian Federation provides an exhaustive list of official non-working holidays in Russia. Large quantity they fall in January.
Young workers are often concerned about the question, but are weekends taken into account during the vacation period? According to Art. 119 of the Labor Code of the Russian Federation, annual paid leave in Russia is provided in calendar days. In Art. 120 of the Labor Code of the Russian Federation states that weekends, along with working days, are included in vacation and are payable.
Vacation duration
In Russia, the minimum duration of annual leave is 28 calendar days. All citizens who are officially employed can count on such a vacation. These include persons working under an employment contract. Persons carrying out their activities under a civil law contract cannot count on the annual provision of 28 days of rest. Such guarantees are given only officially working.
In Russia, certain categories of workers have been identified who are entitled to extended rest. The number of additional days is provided by law. In addition, the employer has the right to independently "throw" a few days for vacation. But this provision should be spelled out in the local regulatory act.
Calculation example
In order to understand how to correctly calculate vacation pay, it is necessary to give a few examples.
Example 1. Employee N. wrote an application for annual leave from 02.04 to 30.04. His salary is 56,000 rubles. Before the New Year, all employees, including employee N., were given a bonus in the amount of 18,000 rubles. Every month, employee N. receives compensation for gasoline in the amount of 5,000 rubles and for mobile communications 1,000 rubles. The period worked out by N. completely.
- The billing period from 04/01/2017 to 03/31/2018 has been fully worked out.
- Payments that must be taken into account when calculating vacation pay:
- employee salary - 56,000 * 12 = 672,000 per year;
- New Year's bonus - 18,000 rubles;
- compensation payments are not taken into account, as they do not relate to the wage system.
- The average earnings of N. for the billing period is equal to:
(672,000 + 18,000) / 12 = 57,500 per month. - Vacation pay calculation:
(57,500 / 29.3) * 28 = 54,948.5 rubles. - In the hands of N. will receive:
54,948.5 - (54,948.5 * 13%) = 47,805.2 rubles.
Example 2. Employee N. wrote an application for an annual leave of 14 calendar days in the period from 01.04 to 15.04. N.'s salary is 42,600 rubles. N. was hired from 01.10.2017. In December, he was on sick leave for 7 days and received 12,000 rubles during this period. In December, he also received a salary of 27,000 rubles.
- The billing period from 10/01/2017 to 03/31/2018 has not been fully worked out.
- Before the leave, N. worked for a full 6 months, that is, 6 * 29.3 = 175.8 days.
- Together with sick leave in December - 29.3 * 23/31 = 21.7 days. Total 175.8 + 21.7 = 197.5 days.
- Payouts to be calculated:
- for 6 full months and part of December, excluding sick leave - (6 * 42,600) + 27,000 = 282,600 rubles;
- sick leave is not taken into account.
- Vacation pay calculation:
(282,600 / 197.5) * 14 = 20,032.4 rubles. - In the hands of N. will receive:
20,032 - (20,032.4 * 13%) = 17,427.84 rubles.
Example 3. Employee N. wrote an application for leave from 04/01/2018 to 04/15/2018. He worked for this employer for 5 years. Monthly salary - 68,000 rubles, monthly bonus - 5,000 rubles. At the end of 2017, a bonus in the amount of 30,000 rubles was paid. In March, N. was on sick leave for 7 days, the amount of payments was 27,000 rubles, the salary for March was 40,000 rubles.
- The billing period is from 04/01/2017 to 03/31/2018.
- In March, he worked 29.3 * (31 - 7) / 31 = 22.7 days.
- The amount of payments for March to calculate the average earnings:
- according to the production calendar in March 21 working days;
- N. actually worked 16 days;
- March premium (5,000 / 21) * 16 = 3,809.5 rubles;
- the total amount for March is 40,000 + 3,809.5 = 43,809.5 rubles.
- Due to the fact that N. was on sick leave, he worked part of the billing period. Therefore, the bonus at the end of the year should be recalculated according to the days actually worked. For N., this is 244 days. And according to the schedule - 249 days. Prize amount: (30,000 / 249) * 244 = 29,397.6 rubles.
- Total for December - 68,000 + 29,397.6 = 97,397.6 rubles.
- Vacation pay calculation:
- at the end of the year (68,000 * 11) + 97,397.6 = 845,397.6
- number of days to calculate 29.3 * 11 + 16 = 338.3
- vacation pay - (845,397.6 / 338.3) * 14 = 34,985.4 rubles.
- In the hands of N. will receive 34,985.4 - (34,985.4 * 13%) = 30,437.3 rubles.
When determining vacation experience, it is important to know which periods are included in the calculation and which are not. The included periods include (Article 121 of the Labor Code of the Russian Federation):
- actual work time;
- the time when the employee did not actually work, but the place / position was retained for him (for example, this is annual paid leave, days off, non-working holidays, a period of illness, maternity leave, etc.);
- vacation at one's own expense, the duration of which does not exceed 14 calendar days during the working year;
- the period of suspension from work of an employee who, through no fault of his own, did not undergo a mandatory medical examination;
- time of forced absenteeism in case of illegal dismissal or removal from work and subsequent reinstatement at the previous job.
Periods not included in the vacation period
Vacation experience is not included (Article 121 of the Labor Code of the Russian Federation):
- parental leave until the child reaches 3 years of age;
- vacation at own expense, exceeding 14 calendar days;
- the time the employee is absent from work without good reason.
The days excluded from the vacation period shift the end of the employee's working year (Letter of the Ministry of Labor of Russia dated 10/18/2016 N 14-2/B-1045). For example, an employee was hired on 04/11/2018. From 09/05/2018 to 09/23/2018, he took unpaid leave. If this leave of the employee were 14 calendar days or less, then the working year would end on 04/10/2019. And since the vacation lasted 19 calendar days, the end of the working year will shift by 5 days (19 days - 14 days), respectively, for vacation purposes, the employee's work year will end on 04/15/2019.
Holidays for part-time work
If the employee works part-time, then this fact does not affect the calculation of the vacation period (Article 93 of the Labor Code of the Russian Federation). That is, the length of service for such workers is calculated in the same way as for full-time workers.
Part time leave
The right to leave for the first year of work arises for the employee after 6 months of continuous work with a particular employer (Article 122 of the Labor Code of the Russian Federation). And in agreement with the employer, leave can be granted even before the expiration of these 6 months. The number of vacation days for a part-time work year is calculated as follows:
Months worked are considered the same as the working year, from the date of employment. For example, if an employee was hired on 04/10/2019, then his first working month will end on 05/09/2019. Months not fully worked are accounted for as follows:
- a month is counted as fully worked if the employee has worked half a month or more;
- a month is not taken into account in the calculation if the employee has worked less than half a month.
Vacation pay calculation
It is not enough to determine how many days of vacation an employee has earned; one must also calculate vacation pay. Ours will help you with this.
If your employee quits without taking a vacation, then you must pay this employee compensation for unused vacation (Article 127 of the Labor Code of the Russian Federation). You can calculate its amount using our.