How to correctly calculate your next vacation. The procedure for applying for vacation. What payments are taken into account?

For most working people, vacation is the most enjoyable time of the year. Many people begin to plan how to carry it out six months in advance. But, despite the general pleasant feeling of anticipation, even such a pleasant phenomenon as a vacation period raises some questions. How to calculate its duration? What if the employer refuses to provide it? Can an employee refuse leave granted by his manager? Who is guaranteed the right to rest? And what can be said in this regard about foreigners or those persons who do not have citizenship at all? How to count holidays on holiday? What documents are drawn up at the enterprise before sending a specific employee on vacation? How to count vacation in May, as in the month characterized by the largest number unscheduled days off? What role does length of service play in determining the length of leave? How to calculate vacation compensation? How is a vacation order drawn up? When should appropriate schedules be generated? Be careful: the answers to all the above and some other questions will be provided in as much detail as possible in this article.

Right to vacation

Any employees who legally work in the territory Russian Federation, have the right to annual vacation (and we are talking about both citizens of the Russian Federation and foreigners). This applies to those who cooperate with organizations, institutions, enterprises, the form of ownership of which, however, does not play a role, as does the industry and type professional activity. This also applies to those who work under a contract for an individual.

How exactly is the right of employees to vacation guaranteed?

• Prohibiting the possibility of replacing annual holidays with certain monetary compensation. Exceptions are cases specified in current legislation.
• Guarantee that each employee is provided with a period of rest, the duration of which is influenced by a number of factors. At the same time, his place of work and level will be maintained. wages.

How to count unused vacation?

It happens that an employee does not use the provided rest. There can be many reasons for this. For example, how to calculate vacation upon dismissal? Many people are very concerned about this issue, since employers often strive to neglect the rights of the employee in this regard. It is important to know that, if the employee so desires, he can be granted leave that he did not have time to use. What date will be the day of dismissal? Last day of vacation. This is when all proper monies must be paid to the employee. Now you understand how to calculate vacation upon dismissal. It's not difficult if you understand some of the nuances.

How to calculate compensation for unused vacation? This depends on the employee's rate as well as the total amount Money, which would have to be paid if the rest time had been used in the previously provided manner.

But what if the employee did not have time to take advantage of the vacation, and the employment contract has already expired? Such an employee can still use it, even if it exceeds the duration of the contract. And its effect is artificially extended for the entire duration of the vacation.

If an employer refuses to provide its employees with the rest required by law, this is a direct violation of the rights of company employees guaranteed by the state. There is a certain responsibility for this.

There is no statute of limitations that invalidates unused vacation time. If an employee has not had the opportunity to use his right to vacation for several years, then, if he wishes, he can do this once for all the unused time. And in the event that such an employee decides to quit, the company’s management must pay appropriate compensation.

Determining the duration of vacations

And if the vacation falls on a holiday, how to calculate it? Such non-working days are not taken into account in the total duration of vacation - both annual and additional. However, this does not apply to weekends. For example, many people have a question about how to count vacation days in May. After all, this month is characterized by instability of the work schedule. So, if your vacation begins, for example, on April 30 and lasts 24 days, then you need to add as many days to the duration of vacation in calendar days as the number of holidays your company allocated to its employees as days off. Thus, you will need to go to work on May 24, and 27. The calculations are extremely simple. Now you understand well how to calculate vacation in May.

Remember that this calculation mechanism is universal. You can use it in any month if your vacation falls on a holiday. How to count, we figured out above. If you have any doubts, you can check with your HR department.

Types of vacations

• basic annual leave;
• additional days of vacation for the specific nature of the work;
• additional rest for working in harmful and difficult conditions;
• other types of leave that were previously provided for by current regulations.

Annual main leave

Absolutely any employee who is registered with the enterprise has the right to this type of leave. How to count this type of leave? According to the law, it cannot be less than twenty-four calendar days. However, for some groups of employees, annual rest is provided for a much longer duration.

The procedure for granting vacations

This point is also important in order to figure out how to count vacation days.

It is necessary to take into account that additional leave can be provided either together with the main one or separately from it during one working year. However, their total duration cannot exceed 59 calendar days.

In order to obtain the right to leave at a new place of work, you must work there continuously for at least six months. However, in some cases it is possible to go on vacation earlier. Which groups of workers does this apply to?

• Disabled people.
• Minors.
• Those who work part-time.
• Women in front or
• Student employees for the duration of the session.
• Women who have at least two children under the age of fifteen or a disabled child.
• Employees who were issued a voucher for treatment at a sanatorium.
• Men whose wives are this moment are on maternity leave.
• Parents who are teachers in family-type orphanages.

Vacation schedules

As a rule, it is the management of the enterprise that participates in determining the order in which employees go on vacation. The process takes into account the personal requests of employees, production needs and existing opportunities for employee recreation. It is important to remember that schedules must be drawn up no later than January 5th of the year in question. This document can be compiled in any form, since there is a single established by law there is no sample.

The schedule will need to fix the specific scope of vacation ( specific dates, start month and end month).

If both parties to the contract are satisfied with this situation, then the vacation can be planned in parts.

The specific period for the provision of annual leave within the limits established by the schedule is agreed upon between the employee and the employer, who is obliged to notify the employee in writing of the start date of the leave no later than two weeks before the date established by the schedule.

Only the employer can provide leave or not. This means that if the employee himself does not want to go on vacation, the boss can issue an order to grant vacation without his desire. The employee will have to obey, because failure to comply with management orders entails disciplinary liability.

However, there are some categories of employees who are given the right to go on vacation at a time convenient for these employees. These include, in particular:

• minors;
• women before or after maternity leave;
• disabled people;
• wives of military personnel;
• parents who are teachers in family-type orphanages;
• labor veterans;
• war veterans;
• women who are mothers of two or more children under 15 years of age;
• employees who have special labor services to the state;
• women raising a disabled child;
• employees who have special services to the state;
• a parent who raises children alone;
• in all other cases provided for by current legislation.

Leave order

Any types of leave must be officially formalized using a special order, which is drawn up in a special form established by law.

This document is provided to the superiors in two separate copies. One of them is provided to the HR department, and the other is given to the accounting department. It must be signed by both the immediate supervisor of a specific employee and the manager of the entire enterprise as a whole.

The order must indicate for which working year the vacation is taken and how long it is planned.

Calculation of length of service

So, what is included in the experience?

• Firstly, the time an employee performs his direct production duties (that is, actual work). It is taken into account even in part-time conditions.
• Secondly, the period when the employee did not actually work, but the position was retained in accordance with the basic requirements of the law.
• How to calculate maternity leave? Is it included in the experience? No. This period is an exception.
• The time when the employee studied at a university while away from work.
• Some other situations that were provided for by law.
• Time spent working in hazardous or unhealthy conditions.
• Time off for work in special, difficult or dangerous conditions.
• Working hours of pregnant women who, for medical reasons, were transferred to easier work.

Transfer of vacation

An employee’s annual vacation can be postponed to another period either at the request of the employee or due to production needs.

So, the employee directly can demand this in the following cases:

• if the employer notified the employee too late about when he would be granted leave;
• if the manager did not pay the employee on time the monetary remuneration that he should receive for the period of his vacation (at least three days before its start);
• if the employee becomes incapacitated;
• if the time has come for vacation due to pregnancy or childbirth;
• if the employee performs certain important public or government duties;
• if leave for educational activities and annual leave coincide in time.

Dividing vacation into parts

Such a procedure must be carried out subject to the employee’s desire. However, one of its entire parts must last at least two weeks (counting calendar days). It doesn't have to be first. However, dividing vacation into parts is only an option and not an obligation of the employer. Sometimes production circumstances do not allow this to be done in the way the employee wants. In this case, the employer may not agree to the conditions proposed by the employee.

Feedback to work while on vacation

What to do if management requires an employee to come to work during his vacation? How to calculate vacation in this case?

The legislation provides for this possibility, however, it also establishes a number of conditions that must be complied with. For example, the following:

• absolute consent of the employee who is called;
• the part of the vacation that was not interrupted must be at least fourteen days;
• that part of the vacation time that was not used must be provided at any other time of the year or immediately after all the reasons for his presence at work during the vacation have been eliminated; this must be agreed upon with the employee and completely satisfy him.

So, for what reasons can an employee be called upon to continue performing his duties at the enterprise during vacation? Among them are the following:

• in order to prevent equipment downtime, accidents, damage to enterprise property or loss of life;
• in order to prevent the onset of the consequences of a natural disaster, as well as to prevent or eliminate the consequences of any industrial accident.

Conclusion

This article was intended to help you understand how to properly count vacation time. Now it seems that it has become obvious that this is absolutely not difficult. The main thing is to remember exactly what nuances should be taken into account. Among them, for example, the following can be distinguished:

• the total duration of the main annual leave (which is affected by the total length of service, special periods of work at a particular enterprise);
• the presence of holidays during the period of planned vacation (especially important for those who go on vacation at the end of December - beginning of January, as well as in May);
• unused vacation from previous years (can be summed up and used later simultaneously or in parts).

Today we found out that the minimum duration of vacation guaranteed by law must be at least twenty-four calendar days. At the same time, the duration of rest increases if any national holidays fall during this period. Also, some groups of employees are entitled to additional vacation time. These include, for example, those who work in dangerous, harmful or extremely difficult conditions.

It is also important to remember that vacation may be split into parts. As a rule, two. The largest of them should not be less than fourteen calendar days. However, such a situation becomes possible only in cases where both parties (both the employee and the employer) have come to an agreement and found a compromise, since in this case not only the wishes of the employee should be taken into account, but also production capabilities and needs (if there is no one to replace the employee , and he must fulfill his direct job responsibilities during the period that he chose for his vacation, the employer has the right to postpone it).

So, in this article we discussed all the questions that the vacation period raised: “how to calculate”, “who is entitled to annual leave”, “what to do if the employer refuses to provide the employee with time to rest”.

Respect yourself and protect your rights. To do this, it is extremely important to know well exactly what you are entitled to and what obligations the employer has towards you. This will help prevent you from being treated unfairly as an employee. However, on your part, also comply with all current legal provisions contained in regulations.

And let your annual vacation bring you and your loved ones only the most positive emotions!

Each employee working under an employment contract has the right to paid leave of 28 days annually. Payroll accountants themselves wage-earners interested in correctly calculating the amount of vacation pay. We will provide the rules for calculating vacation pay in 2018 and tell you how to do this using an online calculator.

Online vacation pay calculator in 2018

The vacation pay calculator from the Kontur.Accounting service will help you calculate the amount of payments for vacations various types, will take into account sick leave, time off and changes in salary. The calculator is available free of charge and without registration; its calculations meet all legal requirements. It's very easy to use:

• In the “Initial data” tab, indicate the vacation period, its type and the boundaries of the billing period. Indicate exclusion periods and salary increases, if any.
• In the “Pivot Table” tab, enter data on monthly accruals to the employee for the billing period.
• In the “Results” tab, you will see the amount of vacation pay and the approximate amount of personal income tax to be withheld (to accurately calculate personal income tax, you need to take into account deductions, taxes and charges).

The calculation will take a couple of minutes. If you work under an employment contract, add our calculator to your “Bookmarks” and you can always find out the amount of your vacation pay. If you are an accountant for a company, you will appreciate the ease of working with the calculator. There are many other convenient tools for accounting and payroll.

Free calculators for sick leave, maternity leave, and vacation pay are our open access widgets. If you want to quickly and easily calculate salaries, keep records and send reports via the Internet, register in the online service Kontur.Accounting. The first 30 days of work for each new user are free.

When can an employee take vacation?

Vacation pay is a cash payment to an employee before a vacation; it represents the employee’s average salary for days of rest. The rules for granting vacations are prescribed in Chapter 19 of the Labor Code of the Russian Federation. IN calendar year an employee can take 28 days of vacation - break this period into parts or use it entirely. By law, you can take your first vacation after 6 months of continuous work in one place. But by agreement with management, vacation can be taken earlier. If the employee works more than a year, then leave can be taken at any time.

When an employee goes on vacation, the accounting department accrues vacation pay to him. Another case when this needs to be done is the dismissal of an employee: then he receives monetary compensation for unused days vacation. If an employee does not go on paid leave for more than two years, this is a gross violation of labor organization rules, even if the employee agrees to receive vacation pay instead of the vacation itself.

There is a question: is personal income tax withheld from vacation pay and are insurance premiums paid? The law says yes. Contributions must be accrued towards vacation pay in the same month in which they were accrued. And we withhold personal income tax when paying vacation pay. Holidays are not excluded when calculating vacation pay. The work schedule does not affect the calculation of vacation pay.

Additional leave

The following employees are entitled to annual additional paid leave:

• employment in hazardous and hazardous industries;
• with irregular working hours;
• working in the Far North and adjacent territories;
• performing work of a special nature and others.

At the employer’s discretion, additional paid leave is also provided to employees who are not entitled to it, but then the procedure for granting additional leave must be specified in a collective agreement or local regulation. Unlike regular vacations, non-working holidays are excluded from the calendar days of additional paid vacation.

Deadlines for payment of vacation pay, personal income tax and contributions

The general rule for paying vacation pay is no later than three calendar days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation, letter of Rostrud dated December 21, 2011 No. 3707-6-1). If an employee goes on vacation on Monday, Rostrud considers Friday to be the payment deadline (letter of the Ministry of Labor dated July 30, 2014 No. 1693-6-1).

Personal income tax from vacation pay in 2018 should be transferred up to last day month inclusive in which they were issued. Insurance premiums transfer up to and including the 15th of the month after vacation pay is paid.

How to calculate vacation pay

First of all, the accounting department designates the billing period for which vacation is due and calculates the employee’s total earnings for this time. Total earnings include: salary, bonuses, allowances and additional payments, payments for special working conditions, income in kind. Total earnings do not include: financial assistance, sick leave, maternity leave, business trips, reimbursement of food expenses.

After this, you need to calculate your average daily earnings. If an employee has worked for the previous 12 months without excluded periods (sick leave, time off), then the average daily earnings are calculated according to the formula approved in Government Resolution No. 922:

Average daily earnings = Total earnings / 12 * 29.3 (average monthly number of calendar days).

If the employee worked less than a year and/or there were excluded periods in the work, then the average daily earnings are calculated differently. First, we find out the number of days in months worked completely:

Number of days in fully worked months = number of months * 29.3 (average monthly number of calendar days).

Then we find out the number of days in each month that are not fully worked out.

Number of days worked in a month = 29.3 / Number of calendar days of the month * Number of calendar days worked in this month.

After this, we sum up all the found values ​​and obtain the number of days in the billing period. After this we can calculate the average daily earnings:

Average daily earnings = Amount of payments in the billing period / Number of calendar days taken into account when calculating total earnings.

Example of vacation pay calculation No. 1

Employee Ogurtsov works at Krasny Kon LLC; in 2017 he earned 500,000 rubles (total earnings), was not sick and did not take time off. He takes a vacation from January 9 to January 20, 2018 - for 12 days.

Average daily earnings = 500,000 / (12 * 29.3) = 1,422 rubles 07 kopecks.

Vacation pay = 1,422.07 * 12 = 17,064.85 rubles.

Personal income tax was withheld from vacation pay at 13% = 2,218 rubles 43 kopecks.

Ogurtsov received 17,064.85 - 2,218.43 = 14,846.42 rubles.

Example of vacation pay calculation No. 2

Employee Ershova worked for individual entrepreneur Creep for 7.5 months in a new workplace, during this period she earned 320,000 rubles and plans to take a vacation for 5 days. Moreover, in one month she was on sick leave for 8 days.

Creeping accountant calculates total number days in months worked entirely: 29.3 * 6 = 175.8 days.

Then calculates the number of days in months partially worked:

29.3 / 30 * 16 = 15.6 days;

29.3 / 30 * 12 = 11.7 days.

Adds up the amounts and gets the total number of days worked: 175.8 + 15.6 + 11.7 = 203.1 days.

Average daily earnings = 320,000 / 203.1 = 1,575.58 rubles.

Vacation pay = 1,575.58 * 5 = 7,877.90 rubles.

Personal income tax is withheld in the amount of 1,024.12 rubles, and Ershova receives 6,853.75 rubles.

Compensation for unused vacation

A resigning employee receives not only wages for days worked, but also monetary compensation for unused vacation. The calculation for this compensation is the same as when calculating vacation pay for a partially worked period. First, we find out the average daily earnings, then multiply this amount by the days of unused vacation. Labor Code teaches that for each month worked in full, the employee is entitled to 2.33 days of vacation. That is, we must multiply the number of full months worked by 2.33 and round to the nearest whole number in favor of the employee. There is one nuance in calculating compensation: if you are dismissed after the 15th, the current month is considered a full month. If you leave before the 15th day, the month is not taken into account at all.

An example of calculating compensation for unused vacation

Employee Kotov worked for 9 months and quit on the 20th. The number of vacation days will be 10 * 2.33 = 23.3 days, rounded to 24 days.

Kotov’s average daily earnings was 1,700 rubles, which means compensation for unused vacation will be 1,700 * 24 = 40,800 rubles. Minus personal income tax (40,800 * 13% = 5,304 rubles), Kotov will receive 35,496 rubles in compensation for unused vacation.

Vacation pay calculation on video

Calculating vacation pay using a calculator from is a simple procedure. There are many others in our service useful tools and automatic calculations, which significantly simplify the work of an accountant. So that new users can get acquainted with the service, we provide the first month of work in Kontur.Bukhgalteri free of charge.

2019 introduced changes to the procedure for calculating vacation compensation for company employees. Working citizens of the Russian Federation should know about this. In addition, these changes in legislation directly affect accountants.

Let's look at what has changed in the calculation of vacation pay by 2019, and also determine how to calculate payment for vacation.

The procedure for calculating vacation pay - what has changed by 2019?

Officially, payment of funds is due to all employees who go on vacation. Changes may occur because there may be more public holidays throughout the year. The total amount of vacation pay depends on them.

The main law controlling the calculation is regulation number 922, approved by the Government of the Russian Federation.

In the new calculation procedure, the formula does not change, but:

1. Another will be the coefficient of the average number of days worked by a specialist. In 2018 it was 29.3.
2. Also taken into account average salary employee.
3. The calculation period, of course, also affects the size of the amount. It refers to the amount of earnings per day.
4. Time spent working for a company also affects your payout. For example, according to the new legislation, an employee will be able to go on vacation after working for six months. Then the amount will be calculated not for 12, but for 6 months.

As a rule, vacation pay is calculated in the following cases:

1. If you have worked for a year.
2. When you have worked for 11 months and need to go on vacation.
3. If you decide to quit.
4. When you have gone on sick leave and, due to poor health, need more rest.

In all situations listed above, time worked and total earnings will be considered.

Necessary data for calculating vacation pay 2019

When calculating monetary reward During the rest, information about:

1. Accrued allowances.
2. Allotted bonuses.
3. All kinds of additional payments, which are calculated at certain rates.
4. The number of salaries and rates held by the employee.
5. Additional payments that are due for the class and specialist qualifications.
6. Increases for length of service.
7. Allowances for difficult working conditions. For example, Seversk payments.

All bonuses and allowances that can be paid to an employee will be approved by the manager or director of the company. Usually the accountant submits a calculation in which he describes all kinds of additional payments and the total amount of vacation pay. The employer chooses which one to take into account.

Please note that quarterly bonuses will only be accrued if they are within a billing period at the time they are calculated.

The amount of vacation pay will not be affected in any way by:

1. Funds necessary for business trips.
2. Hospital benefits.
3. Material assistance.
4. Compensation for food.
5. Funds for transportation costs.
6. Payment for disability.

Calculation of average earnings for vacation pay in 2019 - example of calculation

To determine the average earnings for 1 day, you need to use the following formula:

It can be used after a full month has been worked.

The formula for calculating vacation pay will be as follows:

Here's an example:

In 2018, citizen Ivanova earned 120 thousand rubles (SZ). To this amount you can add all the bonuses you received during the year.

1. Her average monthly earnings (ASM) will be 12 thousand rubles. The total annual earnings should be divided by 12.
2. The average daily earnings (ADE) of a citizen will be 409.55 rubles. It is necessary to divide the SMZ by a coefficient of 29.3.
3. The amount of vacation pay will be equal to: 11,467.4 rubles. This is taking into account 28 calendar days.
4. It follows: 409.55 x 28 = 11467.4.

New coefficient for calculating vacation pay by 2019 - formulas and examples of calculation using the new coefficient

When calculating the average earnings payment in 2018, it was decided to take into account a coefficient of 29.3.

The indicator is necessary to know what the average number of days in a month is, and to correctly calculate the average daily earnings, and then the amount of vacation pay.

There are several cases when an employee should follow different calculation procedures:

1. When the specialist has worked for a full year

In such circumstances, the calculation procedure will be as follows:

2. If the billing period is less than a month or year

This is the most common situation, as employees may be asked to take leave before the end of their working year.

Follow these instructions:

1. Calculate the days worked in full for each month. To do this, multiply the coefficient 29.3 by the number of months.
2. Count down the days that were not fully worked. You should divide 29.3 by the total number of days in the month and multiply by the previous number of days.
3. Add up the obtained indicators of the first two points. This will give you the number of days that will be taken into account in the next calculation.
4. Calculate SDZ: divide your total income by the previous days indicator.

Here's an example:

Citizen Ivanova worked in the company less than a year- 9 months. The accountant accepted her application and began calculating vacation pay:

1. Total income: 120 thousand rubles.
2. SMZ. We divide the total earnings by 9 and get: 13333.33 rubles.
3. SDZ. We divide the resulting indicator by the coefficient and get: 455.06 rubles.
4. Vacation pay with half a rest, that is, with 14 days, will be as follows: 455.06 x 14 = 6370.84 rubles.

3. When the citizen did not use his vacation

Each employee can count on compensation for rest that they did not take advantage of. Upon dismissal or while continuing to work, the calculation will be the same.

To determine the amount of compensation, you should use the instructions indicated in the case of an incomplete billing period. But only one last point changes in the scheme - the SDZ is multiplied by the number of days of your total rest period.

So, having selected the desired number from the table, you can substitute it into the same calculation formula.

4. When taking into account bonus payments received

Let's start right away with an example: Citizen Sidorova worked for a full year - from February 2016 to March 2017. Her statutory leave is 28 days. Sidorova’s annual income is 150 thousand rubles. In December 2016, she was paid a bonus of 12 thousand rubles.

To calculate vacation pay along with bonus payments, we follow the following scheme:

Annual salary + bonus / 12 / 29.3 x 28

It turns out that Sidorova will be paid vacation pay in the amount of: 150 thousand rubles. + 12 thousand rubles. / 12 /29.3 x 28 = 12,901 rub.

If citizen Sidorova had worked for less than a full year, for example, gone on sick leave, then the bonus would have been calculated according to this formula:

Please note that quarterly and monthly bonuses are taken into account in full. But the annual reporting bonus may be subject to adjustment. For example, if it is paid after the vacation.

We list what bonus payments will be taken into account when determining vacation pay:

Now you can plug in the required numbers into the formula and calculate your bonus and vacation pay.

5. If promoted, but without bonuses

With this procedure for calculating vacation pay, you must first of all know the indexation coefficient. It is calculated like this:

Let's look at an example to help you understand the calculation:

Citizen Fedorov worked at the Romashka company from April 2016 to April 2017. An order has already been signed that he will go on vacation from April 15, 2017 for 28 days. The citizen worked the entire period without going on sick leave. The salary of a small-level specialist was 15 thousand rubles. After 6 months, that is, in September 2016, Fedorov was promoted. His salary began to be 25 thousand rubles.

1. We determine the coefficient - the increase indicator. The second salary should be divided by the first: 25,000 by 15,000. It turns out 1.6.
2. We will carry out indexation for two periods: the first and second six months that Fedorov worked.

1) For April-September 2016, income amounted to 90 thousand rubles. The initial salary (15 thousand rubles) should be multiplied by the number of months that were worked.

2) For October-March 2017, Fedorov’s income amounted to 240 thousand rubles. The salary that was increased should be multiplied by the resulting coefficient and the number of months: 25,000 x 1.6 x 6.

• 3. Let's calculate vacation pay. We divide the total income (90 thousand rubles + 240 thousand rubles) by 12 and 29.3, and then multiply by the number of vacation days (28). The resulting amount is 26,279 rubles.

6. Upon promotion and possible bonuses

Determining the amount of vacation pay will be calculated using a general formula, but only the coefficient will change.

To calculate it, follow this scheme:

Please note that the following payments are not taken into account:

1. Bonuses accrued based on the results of work performed. Usually they add a bonus equal to 10-15% of the salary.
2. Semi-annual bonus, which amounted to 1-3 times the salary.
3. Payments made one-time. They do not depend in any way on salary.

Calculation of vacation pay and sick leave in 2019

According to labor legislation, an employee of the organization or individual entrepreneur with whom he has registered employment contract, 28 days of paid vacation per year are required. In some cases, the number of days of paid leave may be increased. An employee has the right to vacation after six months of work, but by decision of the employer, the employee can be allowed to rest earlier. A request for leave is a statement from the employee himself, which must be approved by the employer, recording this fact in the appropriate order. Next, the company or individual entrepreneur has the obligation to calculate and pay the vacationer the due payment for the period of absence from work.

How to calculate vacation pay

The 2017 vacation calculation amount is the product of average daily earnings and the number of days of vacation requested and agreed upon. The amount of average daily earnings involved in calculating vacation is in normal cases determined as the total amount of all payments for the billing period, divided by 12 months and divided by 29.3 days (the average calculated number of days in a month). This formula is clearly applicable for those employees who have been working at a given place for more than a year.

Calculation of vacation in 2017, example 1

Ivanov P.A. wrote an application to provide him with a period of 14 calendar days from March 20, 2017. Ivanov’s work experience with this employer is more than 1 year. The monthly accrued salary in 2016 was 35,000.00 rubles, in 2017 - 40,000.00 rubles. In addition, in December 2016, the employee was awarded a bonus in the amount of 20,000.00 rubles.

Thus, the total amount of payments for the period from March 2016 to February 2017 will be:

35,000.00 x 10 + 40,000.00 x 2 + 20,000.00 = 450,000.00 rubles.

Average daily earnings will be:

450,000.00: 12: 29.3 = 1,279.86 rubles.

The calculation of vacation in March 2017 for 14 days of vacation will be:

1,279.86 x 14 = 17,918.04 rubles.

As we can see from the example, the calculation of vacation pay takes into account all wage payments, as well as additional bonuses and bonuses accrued to the employee in the pay period. At the same time, various social payments, as well as amounts received by the employee for the period in which he did not actually fulfill his duties, do not affect the amount of vacation pay. labor function, but at the same time, based on the current legislation, his average earnings were maintained. Thus, payments for previous vacations, sick leave and travel allowances will not be included in the calculation. The period for which such amounts were paid will also need to be excluded from the vacation calculation.

Calculation of vacation in 2017, example 2:

Let's use the initial data of the previous example and assume that P.A. Ivanov took paid leave in 2016 (from October 3 to October 16), and was also on sick leave from December 6 to December 12, 2016. Salary payments in October 2016 amounted to 18,333.33 rubles (35,000.00 x 11 working days worked / 21 total working days in the month), in December 2016 - 27,045.45 rubles (35,000.00 x 17 working days worked) days / 22 total working days in a month).

The total amount of payments for the billing period will be:

35,000.00 x 8 + 40,000.00 x 2 + 18,333.33 + 27,045.45 + 20,000.00 = 425,378.78 rubles.

This amount does not take into account payment for previous vacations and sick leave payments.

In October:

29.3: 31 x (31 – 14) = 16.1

December:

29.3: 31 x (31 – 7) = 22.7

Thus, the amount of average daily earnings will be:

425,378.78: (29.3 x 10 fully worked months + 16.1 +22.7) = 1,282.03 rubles.

1282.03 x 14 = 17,934.42 rubles.

Payments are calculated in a similar way if this is the employee’s first vacation, which he took after the first 6 months of work, that is, in a situation where the billing period, consisting of 12 months preceding the vacation, has not been fully worked out.

Calculation of vacation in 2017, example 3:

Petrov A.V. wrote an application for leave from April 3, 2017 for a period of 14 working days. He was hired on September 1, so by the time leave is granted he will have worked for the company for seven full calendar months. The monthly salary of this employee is 30,000.00 rubles.

The average daily earnings will be:

(30,000.00 x 7) / (7 x 29.3) = 1023.89 rubles.

The amount of vacation pay will be:

1023.89 x 14 = 14,334.46 rubles.

Vacation pay deadline

Regardless of the method of calculation and other circumstances related to registration, the employer is obliged to pay vacation pay to the employee who submitted the application no later than three days before the start of the vacation. In this regard, it is advisable to instruct employees to submit vacation documents somewhat in advance. In this case, the accounting department will have a small margin of time in order to have time to produce necessary calculations and payments.

Salary taxes from vacation pay

From a tax point of view, vacation payments are no different from regular wages. They are subject to insurance premiums in the usual manner, and personal income tax is withheld from them at the usual rate. Let us remind you that standard deductions for personal income tax, for example, for children, are applied to the monthly accrual, so if in the month of vacation there were also salary calculations, then such a deduction is not doubled in any case.

He will be paid vacation pay, he can do it himself. How to count for yourself?

First, calculate how much you received in the last twelve months, then divide this number by the number of months in the year (12), and then divide again by the average number of days in a month (which equals 29.4 days). Multiply the resulting number by the number of days, and you will get the number of vacation pay that you are entitled to.

Let's say you now receive 10,000 rubles a month. For the first four months you were paid 7,000 rubles. It turns out that over the last 12 months you received: 7000*4+10000*8 = 108,000 rubles. This amount is divided first by 12 and then by 29.4: 108,000: 12: 29.4 = 306.12. That is, your average per day is 306 rubles 12 kopecks. Now we multiply this number by 28 vacation days (for most). We have 306.12*28 = 8571.36. In total, you should receive 8571 rubles 36 kopecks.

In cases where the last month was not fully worked, vacation pay for the last 12 months is calculated as follows: 11 months is multiplied by 29.4 (the average number of days in a month), and the number of days worked in the last month is multiplied by 1. 4. The resulting products are summed up, and the earnings of the last 12 months are divided by the amount, after which the resulting number is multiplied by the number of vacation days.

For example, if over the last 12 months he received 100,000 rubles, but 20 days were not enough for 12 working months, that is, he worked for 11 months and 10 days, his salary is calculated as follows: 100,000: (11*29.4+10*1 ,4)*28 = 8298.75, that is, he will receive 8,298 rubles and 75 kopecks.

And lastly: it must be remembered that the above calculations take into account only those incomes that are accrued to the employee for performing his job duties; in this case, dividends, financial assistance, and loans that were accrued in these months are not taken into account.

Sources:

• How is 30 days counted?
• Calculation of vacation pay in 2013

In accordance with Article 114 of the Labor Code of the Russian Federation, all employees are provided with annual paid leave of at least 28 calendar days. The procedure for payment and terms of granting leave are also regulated by the Labor Code. During vacation, the employee retains not only his average earnings, but also his place of work. If work in production is harmful, dangerous, or stressful, additional vacation days are paid.

Instructions

In accordance with Article 136 of the Labor Code of the Russian Federation, payments must be made three days before the start. If these days fall on weekends or holidays, payments should be made the day before. In cases of delay, he has the right to postpone it to any time convenient for him or receive compensation in the amount of 1/300 of the refinancing of the Central Bank of the Russian Federation for each overdue day of payments.

28 calendar days of vacation can be divided into two or three parts, but one of them must last 14 calendar days.

Vacation compensation can only be received for those days that exceed the required 28 calendar days, although in practice everything happens completely differently. If an employee wishes to receive payment for vacation and continue to work, he must apply and submit it