Very often in front of accounting workers and personnel service the question arises of how to calculate the unused vacation days assigned to employees. Also, the employees themselves sometimes want to know how many vacation days they are entitled to on any date. How to correctly calculate these days without deceiving either the employee or the employer? Below you will find the answer to this question, we will look at examples of various situations that arise in the process labor activity.
Work experience, giving the right to annual paid leave
In order to send an employee on vacation and, you need to know the number of days of vacation assigned to him. And for this, you first need to calculate the employee's vacation experience, that is, the period of work that gives the right to annual paid vacation. Article 121 of the Labor Code of the Russian Federation discloses in detail which periods should be taken into account when calculating the length of service, and which should be excluded.
The length of service that gives the right to leave includes:
- actual work time;
- the time when the employee did not actually work, but his place of work was retained for him;
- time forced absenteeism through no fault of the employee;
- the time of suspension from work due to failure to undergo a medical examination through no fault of the employee;
- unpaid leave provided to an employee at his request, within 14 days.
The length of service that gives the right to leave does not include:
- time away from the workplace without a valid reason;
- Holiday to care for the child;
- unpaid leave provided to an employee at his request, over 14 days.
As a rule, annual paid leave is granted in the amount of 28 days per working year - this is the main paid leave. In some cases, additional paid leave is added to the main vacation. It is provided for some categories of workers specified in the Labor Code of the Russian Federation, details of additional paid leave can be found in the article: ““.
An employee has the right to take leave after 6 months of work. If an employee has worked the full 11 months, then he is entitled to 28 days of basic leave.
When calculating the vacation period, the periods that are not taken into account are deducted from the worked period, the resulting period is expressed in full months. An incomplete month is rounded up to one month if more than half of the days in that month have been worked. If less than half has been worked out, then this incomplete month not taken into account. For example, if the work experience is 10 months 10 days, then 10 days will not be counted. And if worked 10 months 20 days, then the total work experience will be 11 months.
Formula for calculating unused vacation days
After the length of service is determined, which gives the right to leave, you can calculate the number of vacation days due according to this length of service. To do this, you need to use the following formula:
Examples of calculating unused vacation
#one. If the employee was on vacation without pay
According to the Labor Code of the Russian Federation, only 14 days of leave without pay are included in the length of service. Ivanov rested for 20 days without maintenance, which means 6 days will need to be excluded from his experience. The main vacation time does not need to be excluded from the seniority.
1. Vacation period calculation
From 08/10/2011 to 08/09/2012 12 full months were worked.
From 08/10/2012 to 04/22/2013 8 months 12 days were worked.
We exclude 6 days of leave without pay.
Total experience = 12 months. + 8 months 12 days - 6 days = 20 months 6 days.
We do not take into account 6 days, since less than half a month has been worked out. This means that the final vacation experience is 20 months.
2. The formula for calculating the days of unused vacation
Days of unused vacation = 28/12 * 20 - 28 = 18.67 days.
# 2. If the employee was on parental leave
1. Vacation period calculation
The length of service will be calculated from 01.03.2010 to 21.04.2013.
Parental leave should be excluded from the length of service that entitles you to leave.
In total, in the period from 01.03.2010 to 21.04.2013 - 37 months and 21 days.
We exclude the period from 10.10.2010 to 20.06.2012, that is, 19 months and 10 days.
Total vacation experience = 18 months and 11 days. We do not take 11 days into account, we get 18 full months of experience.
2. Unused vacation days. Calculation formula
28/12 * 18 = 42 days of vacation is due to Petrova.
# 3. If an employee leaves without having worked for 11 months
Vacation experience: from 08/01/2012 to 03/31/2013 - this is a full 8 months, plus 7 days in July and 22 days in April, for a total of 8 months 29 days, round up to 9 full months. Sick leave days do not need to be excluded from work experience.
Vacation days = 28/12 * 9 = 21 days.
#4. Calculation of unused vacation days upon dismissal
In this case, at the end of the vacation, it is necessary to make a settlement with the employee, including paying compensation for unused vacation. Here it is necessary not to forget that the period when the employee was on the last vacation before dismissal must also be included in the vacation experience, since the time of the main vacation is included in the length of service, which gives the right to paid vacation.
The article discusses the main points regarding the vacation experience and the calculation of the days of unused vacation. If you still have any questions regarding this topic, you can ask them below.
The general formula for calculating employee vacations does not seem so complicated. However, it should be borne in mind that there are many cases in which it is necessary to adjust the scheme.
How vacation is provided and in what time frame
In accordance with Labor Code RF, paid leave for an employee should be provided annually. This does not mean a calendar year, but a working year, that is, the calculation is carried out not from January 1, but from the day of the actual start of work (admission to the position).
During the first year of work of an employee, he / she receives the right to leave with pay after having worked for at least 6 months. With the mutual consent of the employee and the employer, leave may well be granted to him earlier. Moreover, if an employee leaves before the end of the first half of the year, the employer will have to provide him with monetary compensation for all unused vacation days.
There are also a number of cases in which the employer is obliged, at the request of the employee, to provide leave with pay, even if the period of work was less than six months - for example, if a woman wants to take leave before (or immediately after) maternity leave; if the husband of a woman on maternity leave asks for leave; if the employee is underage, and so on.
Starting from the second year of the employee's stay in his place, labor leave is provided in accordance with the vacation schedule adopted at the given enterprise. In this case, leave may be granted even before the onset of the right to it, but not earlier than the beginning of the corresponding working year.
One of the important legal issues: which ? Who will answer and how if problems arise?
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Estimated vacation period
The billing period for vacation refers to the previous 12 calendar months. At the same time, the calculation period does not include the time when the employee was on unpaid leave, on a business trip, on sick leave, on maternity leave, did not work through the fault of the employer, or for any other reasons stipulated by Russian law.
A separate case is employees with whom an employment contract was concluded for a period of less than two months (for example, for seasonal work). In this case, vacation is granted at the rate of two working days for one month of work.
Average earnings for calculating vacation
When calculating the average earnings for a vacation, the formula is applied N = P / (12 * 29.4)... Moreover, N– average earnings, P is the salary accrued for the billing period, 12 is the number of months, and 29.4 is the average monthly number calendar days.
The calculations become somewhat more complicated if the period has not been fully worked out. An employee could be on sick leave, on leave, etc. for some time.
Then the formula will look like this: N = P / (Z * 29.4 + F), while N is the average earnings, P is the salary accrued for the billing period, 29.4 is the average monthly number of calendar days, Z is the number of employees fully worked calendar months, F - number of calendar days in incomplete months.
The formula for calculating vacation, how vacation pay is paid
The basis for calculating vacation pay for each specific employee is his average daily earnings.
In order to calculate it, divide the total amount earned by the employee during the year by 12. Divide the resulting number by 29.4.
Please note: only payments specified in the employment contract should be taken into account. That is, all kinds of one-time bonuses, financial assistance, etc. excluded from calculations.
The formula for calculating vacation pay in this situation will look like this: N / 29.4xP, where N is the average monthly earnings, and P is the number of calendar days of vacation.
Holidays for part-timers
In accordance with the Labor Code of the Russian Federation, both external and internal part-time workers are also entitled to paid annual leave of at least 28 calendar days.
A part-time leave is granted by law at the same time as leave at his main job. Accordingly, if this internal part-time, then the reporting period for his main position and part-time positions coincide. At the same time, at the main job of a part-time worker, vacation is set in accordance with the vacation schedule, and at the additional one - at the same time. It should be borne in mind that if 6 months have not yet been worked at part-time, the employer is obliged to provide the vacation in advance.
Calculation of leave compensation upon dismissal, calculation of leave with subsequent dismissal
Those employees who are dismissed by the employer due to violations do not have the right to leave with subsequent dismissal. labor discipline etc. If the employee leaves not "according to the article", but according to on their own or by agreement of the parties, the employer may provide him with such rest, although he is not obliged to do so. At the same time, the vacation period is provided for the entire current year (and not only for those months that were actually worked in it). But payments are calculated based on the actual hours worked.
In the event that the employer does not have the ability or desire to provide the employee with leave before dismissal, he simply pays him compensation for the unused vacation days.
Compensation is calculated using the formula S: 29.4) / 12 * K, where S is the employee's income for the last calendar year, and K is the number of vacation days (usually 28 days).
For example, suppose that an employee of the Raduga company, Viktor Labazov, has worked fully for 11 months and is about to quit. During this time, he earned 300,000 rubles in "Raduga". Using the formula, we get: (300000: 29.4) / 12 * 28 = 23809. That is, quitting, Labazov must receive 23,809 rubles of compensation for unused vacation days.
Now let's imagine that employee Romashkin worked only 6 months and 10 days, earning 200,000 rubles. Then the calculation formula changes slightly and will look like this: S: 29.4) / 12 * K, while S is the amount of Romashkin's income for the last calendar year, and K is the number of vacation days. It, in turn, is determined by the formula K = 2.33 * N, and N is the number of months fully worked by the employee.
In our example (200000: 29.4) / 12 * 14 = 7924. That is, Romashkin should receive compensation upon dismissal for unused vacation in the amount of 7924 rubles.
Calculation options in different cases
The simplest case is when the billing period is fully worked out by the employee. For example, suppose that an employee of the Solar company Vasily Semochkin is going on vacation for 28 days. During the previous year, he received a salary of 30,000 rubles. In this case, we substitute the numbers in the formula: 30,000 / 29.4 x 28 = 28,571.43 (this is the amount of vacation pay that Semochkin will receive).
Calculations are more difficult if the period is not fully worked out. Suppose that an employee of the Romashka company Vasilkov, who receives a monthly salary of 20,000 rubles, is going on a paid vacation for 14 days. At the same time, for 14 days during the billing period, Vasilkov was on sick leave, and his salary this month was 10,000, and the allowance was 4,715 rubles.
In this case, his salary should be multiplied not by 12, but by 11 months and add 10,000. It turns out 230,000 rubles. Next, we calculate the calendar days for the hours worked: 29.4 days x 11 months + 29.4 days / 30 days x 15 days. We get 338.1. Next, we calculate the average salary for Vasilkov's vacation for these days: 230,000 / 338.1 days = 680.27 rubles. We multiply this number by the number of vacation days (14). Total Vasilkov should receive vacation pay in the amount of 9,523.78 rubles.
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Employees are granted annual leave with preservation of their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of employees are also entitled to additional vacations for the main vacation.
The average earnings saved to the employee during the vacation (the amount of vacation pay) is determined by the formula:
Vacation pay = Average daily earnings × Vacation days
The amount of vacation pay will also depend on whether the increase in tariff rates (salaries) was carried out in the billing period or after.
Number of vacation days to calculate
Most often, holidays are provided in calendar days. Standard paid main leave 28 calendar days. Moreover, the employee may not walk him off immediately, but in parts.
Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, employees under the age of 18 must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 Federal law dated November 24, 1995 No. 181-FZ)
The labor legislation also provides for additional vacations for employees (Article 116 of the Labor Code of the Russian Federation).
For the calculation, it is important to exclude all non-working days from vacation days. holidays... That is, like all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and the holidays established in a particular region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, articles 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, p. . 2 letters of Rostrud dated September 12, 2013 No. 697-6-1).
Determination of the settlement period
By general rule the calculation period for calculating the average daily earnings is determined as 12 calendar months preceding the month on which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation, approved by the Government of the Russian Federation of December 24, 2007 No. 922, hereinafter - Position).
It is necessary to exclude from the calculation period all the time when the employee (clause 5 of the Regulations):
- Received payment in the form of average earnings (excluding breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid vacation;
- Was on sick leave or maternity leave;
- Didn't work due to downtime through no fault of its own;
- I did not participate in the strike, but due to it I could not work;
- Used additional paid days off to care for disabled children and children with disabilities;
- In other cases, he was released from work with full or partial pay or no pay. For example, vacation time at own expense or parental leave.
It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid a salary for the days actually worked, or this entire period consisted of the time excluded from the calculation period. In this case, 12 months preceding the first mentioned 12 months (clause 6 of the Regulation) should be taken as the settlement period.
If the employee did not have actually accrued wages or actually worked days in the 24 months preceding the start of the vacation, then the days of the month in which the employee goes on vacation are taken as the calculation period (clause 7 of the Regulations).
The collective agreement, local regulatory act may provide for other settlement periods for calculating the average wage, if this does not worsen the situation of employees (Article 139 of the Labor Code of the Russian Federation).
Determination of earnings for the billing period
All payments accrued to the employee, which are provided for by the employer's payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922, available open list similar payments.
You cannot include in the calculation of average earnings:
- All payments that are accrued to the employee for the time excluded from the billing period. They are listed in clause 5 of the Regulation. For example, the average earnings for days of business trips and in other similar cases, social benefits, payments for idle time;
- All payments of a social nature and other payments not related to remuneration. For example, material assistance, payment of the cost of food, travel, training, utilities, recreation, gifts for children (clause 3 of the Regulations);
- Bonuses and remuneration not provided for by the remuneration system (subparagraphs "n" of paragraph 2 of the Regulations).
Bonuses (other remuneration) provided by the remuneration system are taken into account taking into account some of the features established by clause 15 of the Regulation:
Calculation of the average daily earnings
Knowing the calculation period and the total amount of earnings for this period, you should determine the average daily earnings of the employee:
Average daily earnings = Earnings for the billing period / (12 × 29.3)
29.3 in the formula corresponds to the average monthly number of calendar days in a fully worked billing period. Moreover, the billing period is considered fully worked if in each month of this period there are no days excluded from the billing period (days of temporary disability, business trips, vacations, downtime, etc.).
If the calculation period has not been completed in full, the formula is applied:
Average daily earnings = Earnings for the billing period / (29.3 × Number of fully worked months in the billing period + Number of calendar days in not fully worked months of the billing period)
Moreover, for each not fully worked month, you need to apply the formula:
Number of calendar days in a month not fully worked = 29.3 * Number of calendar days falling on the time worked in a given month / Number of calendar days in a month.
Example
The employee has been working in the organization since January 1, 2015. On December 14, 2015, he goes on vacation for 14 calendar days. In this case, the billing period is 11 months - from January 1 to November 30. For the calculation period, the amount of earnings for calculating vacation pay amounted to 600,000 rubles. There were no salary increases during this time in the organization.
In March, the employee was on a business trip for 21 calendar days. The remaining days of March are 10 (31 - 21). Accordingly, March is an incomplete month of the billing period, from which only 9.5 is taken for calculating vacation pay days (29.3 * 10/31).
In October, the employee was ill for 11 calendar days. The remaining days of October are 20 (31 - 11). Accordingly, October is also an incomplete month, from which only 18.9 is taken for calculating vacation pay. days (29.3 * 20/31).
There are 9 months fully worked in the billing period (11 - 2). Accordingly, the average daily earnings of an employee will be:
RUB 600,000 / (29.3 days * 9 months + 9.5 days + 18.9 days) = 2,054.09 rubles.
The employee must pay the amount of vacation pay 28,757.2 rubles. (2054.09 rubles * 14 days).
If the billing period has not been worked out at all and there was no salary immediately before the vacation (for example, the employee left the parental leave or the employee was on a long business trip and immediately goes on vacation), then the formula is applied (clause 8 of the Regulations):
Average daily earnings = Salary (wage rate) / 29.3
Accounting for salary increases (tariff rates)
When calculating vacation pay, an increase factor must be applied if salaries (tariff rates) have been increased:
- In the billing period, immediately before vacation or during vacation;
- Moreover, the increase in relation to not one or several employees, but in relation to the entire organization, its branch, or at least structural unit(Clause 16 of the Regulations approved by the RF Government Decree of December 24, 2007 No. 922). For example, if the salaries of all employees of the "Accounting" department of the enterprise were increased, then coefficients must be applied when calculating vacation pay for all accountants of the enterprise. If salaries were raised only for payroll accountants, the coefficient does not apply.
Increase factor = New size salary / old salary
If, along with the increase in salary, the structure of monthly payments and salary increments changes, then the formula will be as follows:
Increase factor = (New salary + New monthly payments, allowances and additional payments depending on the amount of salary) / (Old salary + Old monthly payments, allowances and additional payments)
When applying increase factors, it should be borne in mind that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are established as a fixed percentage or a certain multiplicity to the salary ( tariff rate). Those payments that are set in an absolute amount (independent of the salary, tariff rate) or in the form of a certain fork (range) of interest values or multiplicity in relation to the salary (tariff rate) do not need to be increased to calculate the average earnings.
For a quick calculation, use our online vacation pay calculator:
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According to Russian legislation any employed person has every right to regular paid rest of at least 28 days annually.
In addition, tally may be difficult for employees who often take time off or are on parental leave.
In accordance with the Labor Code of the Russian Federation, every working person has the right to be provided with rest from work. The duration of any citizen's leave must not be less than 28 days.
In addition, the XIX chapter of the labor legislation provides for cases that allow the employer to accrue additional days for rest for periods:
- sessions;
- business trips;
- temporary disability.
The management team of the company has the right to provide its employees with leave in excess of the standard, if his long absence from the workplace does not entail disruptions in the production process.
To implement such an event, the provisions on the increased amount of rest must be stipulated in the company's internal regulations, available for familiarization to the entire workforce.
Who is entitled to extra vacation days?
According to Russian law, certain categories of workers can expect to receive several extra days of rest.
These citizens include:
- personnel with frequent overtime;
- workers whose work process puts their health at risk.
Besides, legislative acts contain a list of specialties whose representatives are guaranteed to receive additional rest.
Including are:
- astronauts;
- miners;
- athletes;
- health workers;
- judges;
- customs staff;
- mining workers;
- citizens working in the High North and surrounding areas.
The duration of rest for these professions can be calculated only after studying the documents regulating their work activities.
Citizens performing overtime, heavy or hazardous work can count on three additional days to the main vacation.
The extended leave is also given to teachers. When calculating the duration of paid leave, the amount of hours of workload and the length of service of each teacher in this area are taken into account.
The minimum duration of the annual rest of teachers primary grades is 42 days. For other teachers, the paid rest period can be extended to 56 days.
How much do you need to work to be able to go on vacation?
After a year worked in one place of work, everyone has the right to compensated rest, which cannot be less than a full four weeks.
But the Labor Code of the Russian Federation states that an employee is entitled to a well-deserved vacation after a full eleven months of work.
By personal agreement with the management, you can take a vacation after 6 months of work.
But you need to understand that in this case, the amount of vacation pay will be significantly lower.
The employer cannot refuse to grant premature leave to employees who have not reached the age of majority and women who are going to go on maternity leave, even if they have been the staff of the company for less than six months.
What is the billing period?
Calculations should be carried out at the moment of conclusion employment contract with an employee, and not from January 1.
The billing period should include all hours of the working year, even if the staff wishes to divide their rest into several parts.
For example, an employee started working in a certain company in May 2015.
He decided to choose June 2016 as the month of the first two-week break, and chose to postpone the remaining 14 days to December 2016.
In this case, the time period from May 2015 to April 2016 will be used for the calculation, since this time is the first working year of this employee. From May 1, 2016, all calculations must be repeated. IN this example the employee can use the accumulated vacation days over the past year and an additional several days for the worked May.
To calculate the number of vacation days for each working month, it is supposed to make a mathematical division of the assigned vacation days by 12. In the case of the minimum allowable number of vacation pay, this indicator will be equal to 2.3333 days per month.
How to calculate the number of vacation days?
The duration of the provided break in work at each enterprise is calculated individually, however, no annual leave by law can be less than 28 days.
For correct calculation the exact number of days allotted for rest from labor process, it is necessary to establish the absence or presence of reasons for changing the duration of the vacation of a particular employee.
The billing period takes into account the time fully worked by the employee.
The following factors can affect the duration of the rest and the amount of vacation payments:
- more than 14 days off at the expense of an employee per year;
- Holiday to care for the child;
- temporary disability;
- truancy.
In a situation where an employee has not exercised the right to a paid break from work for several years, he is entitled by law to a longer vacation.
If the worker has not been on leave for more than 24 months, then the employer can be held liable, because this situation is considered a serious violation of workers' rights.
For the correct calculation of the duration of paid rest of a person who missed work due to illness or going to a session, it is extremely important to correctly draw up a billing period.
For example, a citizen was hired on March 21, 2015, and he chose November 30, 2016 as the first day of vacation.
However, from April 2 to April 12, 2016, the employee was absent from his own workplace due to temporary disability due to illness.
Let us assume that the maximum duration of rest for workers is of this enterprise can be up to 32 days.
In this case, it turns out that in the case from March 21, 2015 to March 20, 2016, the first year was worked, and from March 21, 2016 to November 30, 2016 another eight months and ten days passed.
In order to calculate the entire period of the break he deserves from work, it will be necessary to mathematically divide total amount days of vacation (in this case 32) by 12 (the number of months in a year) and multiply the resulting indicator by the total amount of working months (in this example, 20). In this case, we get 52.33 days. After you need to round up given value up to a full 53 days - this is how many days the employee is entitled to from the given example.
In this example, it is necessary to take into account the period actually worked and the time during which the staff was on sick leave.
How to calculate the number of vacation days upon dismissal?
The principle of calculating the compensation for the accumulated leave upon dismissal was derived in 1930 by decree No. 169 of the USSR National Committee of the Republic of Kazakhstan.
This document states that the number of accumulated vacation pay is equal to the number of full months that the employee worked after the last vacation period multiplied by the total number of full days of rest guaranteed to employed citizens, and divided by the total number of months in a year.
At the same time, the formula proposed by RosTrud is applied, according to which a single worked month guarantees the worker a certain amount of vacation pay. But experts make claims to this formula due to the inaccuracy of the calculation, since dividing 28 by 12 will result in a periodic value of 2.333333.
Vacation Is a period of rest for the working population. And it is this period that often causes disputes between the employee and the employer. That is why both sides labor relations it is important to understand your rights and responsibilities in the provision of vacation.
The main questions that arise in this situation:
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- How long is the vacation?
- When should leave be granted?
- How to calculate it correctly?
How vacation is provided and in what time frame
As a general rule, the duration of the main vacation is 28 calendar days for a full year worked. An employee can also be provided, for example, for special working conditions, for a long seniority... That is why the duration of vacation for some employees can be up to 45 days.
The fact that the main leave is granted for a full calendar year does not mean that the employee must work continuously for a year without the right to rest. It is legally established that an employee can be granted annual paid leave for the first time after 6 months of his work.
Accordingly, if, as a general rule, an employee is entitled to 28 days of rest for a full calendar year, in six months he can use at least 14 days. However, by agreement with the employer, full leave can be provided in advance, that is, before the expiration of the calendar year, this is not prohibited by the legislator.
In this case, there is one nuance, and the employee and the employer need to understand that the provision of annual paid leave is accompanied by the payment of vacation pay. And if an employee quit without completing a full year, while using the entire vacation period and receiving vacation pay in full, there may be difficult situation on the return of the overpaid amount.
Estimated vacation period
The calculation period for vacation starts from the moment the employee is employed, namely from the next day. And it ends in exactly one calendar year. That is, for example, if the employee was hired on 02/01/2014, the vacation period will be from 02/02/2014 to 02/01/2015, it is for this period of time that full leave will be provided.
As previously noted, it can be used until the end of this period.
How the vacation period is calculated
And if the situation is clear with the settlement period for a full calendar year, then what if the year has not been fully worked, by what principle is the number of vacation days calculated?
As the legislator has established, the vacation is calculated according to the following principle: for each full month worked, the employee is entitled to 2.3 days of rest (main vacation).
However, a situation may arise in which an employee will work incomplete one month, how to calculate in this case? If an employee has worked 14 or more days in a month, a rest period of 2.3 days is accrued for such a month, if the period worked in a month is less than 14 days, no leave is assigned for such a month.
As previously stated, annual paid leave is a period of legal rest for an employee; for this period, wages must be kept and paid to the employee in the form of vacation pay. How to calculate wages correctly for a given period?
When calculating average earnings, which periods are taken into account and which are excluded
Throughout the year, the salary of an employee may be unstable, the amounts may vary significantly. What is the principle then to calculate the payment for the vacation period? This amount is calculated based on the employee's average earnings.
This average earnings is calculated according to the following principle: the wages for twelve months are summed up, the amount received is divided by 12, and then divided by 28.4 (the established average length of the working month).
If the employee has worked for less than 12 months, the salary for the worked period is summed up, divided by the number of months in the period, then also divided by 28.4. Using this formula, the average wage per day is determined in order to calculate full amount, you need to multiply the resulting figure by the number of vacation days.
For example, if it is known that an employee has worked for six months. Wage was: January - 10,000 rubles, February - 10,000 rubles, March - 10,000 rubles, April - 15,000 rubles, May - 15,000 rubles, June - 15,000 rubles. The total amount for the worked period was 75,000 rubles. To calculate the average earnings - 75,000 / 6 / 28.4 = 440.14. The amount received represents the average earnings in one day.
If the employee is granted vacation in the amount of 14 days, respectively 440.14 * 14 = 6 161.96. This amount must be paid to the employee for the period of his vacation.
When making these calculations, it is necessary to understand that the calculation of the average earnings includes all the amounts received by the employee, with the exception of the amounts of material assistance that was assigned not for labor merit, for example, for the birth of a child or for anniversaries.
Part-time vacation
In addition to the main job, an employee may have a part-time job. How to combine vacations in this case? For such categories of employees, the legislator has established a certain guarantee. It lies in the fact that part-time leave is necessarily provided to the employee at the same time as the leave at the main place of work, regardless of the period that the part-time job has worked.
That is, in the case of an external part-time job, an employee applying for a vacation, together with an application, must provide a certificate from the main place of work that, in a certain period, he is provided with an annual paid vacation. If the question concerns internal combination, in this case, everything is a little simpler, the employee writes two (for each position) in the name of the employer. Refusal to grant leave to a part-time employee in this situation is unacceptable.
This kind of measure is provided so that the employee could get a good rest, because it is impossible to be on vacation part-time.
Other special cases
In addition to annual paid leave, some categories of employees may be granted additional leave, as well as study leave:
- Additional vacation. This view leave is provided in accordance with applicable law. For some categories of workers given provision this vacation is mandatory, as evidenced by the regulatory legal acts. However, the employer is not prohibited from independently establishing this type of leave for those positions that are not provided for by law. For the period of additional leave, as in the case of the main leave, wages are retained.
- Study leave. This type of vacation is provided to those persons who, along with the fulfillment of their labor function are educated in any educational institution... The employer is obliged to provide leave for this category of employees, given vacation does not apply to main and additional annual leave. That is, if an employee is entitled to these types of leaves, he can receive them in full for a certain period. However, there is a limitation with higher education... The employee has the right to receive paid study leave just getting the first higher education.
- . Often a situation arises when an employee, having worked for a certain period of time, leaves without using his right to leave. In this situation, upon dismissal, along with the calculation, the employee must be transferred compensation for unused vacation. The period is calculated as a general rule.
Previously, there were frequent cases when workers did not use the right to leave and continued to work, having received compensation in monetary terms. To date, this practice is legally prohibited in relation to the main leave. Only days of additional vacation can be compensated for.
This provision was introduced primarily to protect employees from unscrupulous employers who do not want to provide annual paid leave.
So, the main points for calculating vacations were considered. Having an understanding of the intricacies of providing vacations, both the employee and the employer will be able to protect themselves in labor relations.