Calculation of vacation pay for an incomplete month workedmay be calculated differently depending on the duration of the employee’s work since the conclusion of the employment contract. Let's study the specifics of this calculation in more detail.
What is the procedure for calculating vacation pay for an incomplete year and month worked?
In the practice of personnel services Russian enterprises There are 3 common scenarios for calculating vacation pay:
1. When an employee goes on paid leave, having worked for his employer for less than 1 year. Vacation pay is calculated for less than a year work.
2. When a person goes on vacation, having worked for a period that includes at least 1 partial month and 1 full month.
These 2 scenarios can obviously be combined with each other. Therefore, the scheme for calculating vacation pay is similar in them.
3. When an employee goes on vacation, having worked for the employer for less than 1 month by that time.
Here the calculation scheme for vacation pay will be slightly different.
Let us study in more detail the specifics of calculating vacation payments for each of the above scenarios.
How is vacation calculated for an incomplete year with an incomplete month?
In the first two scenarios, vacation pay is calculated according to the formula:
VO = (TV / RD) × DO,
VO - amount of vacation pay;
TV - everything labor benefits for the billing period (from signing the employment contract to going on vacation - in the first scenario, 12 months - an acceptable option in the second scenario);
RD - the conditional number of days falling on the days worked in the billing period;
DO - duration of vacation in days.
The RD indicator is calculated using the formula:
RD = 29.3 × MES + OD / DNM × 29.3 × KNM,
MES - number of complete months worked (in the billing period);
OD - the number of calendar days falling on the worked period in partial months;
DNM - the number of calendar days in partial months;
KNM - number of partial months.
The OA indicator is calculated using the formula:
OD = KM × DTK / 12 - PO,
KM - the number of full months of work in the billing period;
DTK - the number of vacation days for a full year of work according to the Labor Code of the Russian Federation;
PO - the number of vacation days used since the conclusion of the employment contract.
The KM indicator includes only those months in which more than 15 days were worked (clause 35 of the Rules on Leave, approved by the People's Commissariat of Labor of the USSR dated April 30, 1930 No. 169). If the OD indicator is not equal to a whole number, then it should be rounded in favor of the employee (letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17).
An example of calculating vacation pay for an incomplete month
The norm enshrined in paragraph 35 of the Rules predetermines the features of calculating leave in the third scenario: when a person takes leave without working a full month at the company (this is theoretically possible with the consent of the employer), or goes on leave with subsequent dismissal (or receives compensation for unused leave) .
In accordance with this norm, a person who has worked for the company for less than half a month is not entitled to paid leave in the scenario under consideration. Half a month should be considered 15 calendar days (clause 4 of the Rules). If an employee has worked for the company for more than 15 days, then he has the right to leave, the duration (D) of which is calculated as follows:
OD = 1 × 28 / 12 = 2.33 days.
We round up in favor of the employee, it turns out to be 3 days.
Example:
For all days of work before vacation, the employee was paid 30,000 rubles.The period worked is 20 calendar days - from June 1 to June 20, 2017.
The estimated duration of work (RD) will be:
RD = (20 / 30)× 29.3 = 19.5 days.
We calculate vacation pay for an incomplete month (VO):
VO = (30,000 / 19.5)× 3 = 4615 rub. 38 kopecks
Results
If vacation pay is calculated for a period that includes an incomplete month (one or more), then the estimated number of working days when calculating the payment is calculated separately for full months and incomplete (one or more). If a person has worked for the company for less than 1 month since the conclusion of the employment contract and goes on vacation, then he is entitled to vacation pay only if he has worked for more than 15 days.
You can learn more about calculations when taking vacations in the following articles:
- ;
- .
Since information on calculating vacation pay is very popular on our website and forum, we decided to compile a small reminder with examples of calculations for novice accountants. The article shows how to calculate vacation pay in two cases: when the billing period has been fully worked out and when there were exceptions in the billing period. The article also contains an answer to the question why the average monthly number of calendar days is 29.3.
Why is the average monthly number of calendar days equal to 29.3
In order to calculate vacation pay (or compensation for unused vacation), it is necessary to determine the average daily earnings. When calculating it, you need to use a certain coefficient called the “average monthly number of calendar days.” This coefficient is unchanged, and its value is always equal to 29.3 (Article of the Labor Code of the Russian Federation).
What is the reason this figure? It represents the number of calendar days in a year reduced by the number of non-working days holidays and divided by 12 months.
Average daily earnings = earnings for the pay period: 12: average monthly number of calendar days
Let's give an example.
Example 1
The employee goes on another paid vacation for 14 calendar days. Earnings for the billing period are 780,000 rubles. The accountant calculated that the average daily earnings are 2,218.43 rubles. (RUB 780,000: 12 months: 29.3). This means that the amount of vacation pay is 31,058.02 rubles. (RUB 2,218.43 × 14 days).
The billing period has not been fully worked out
During the billing period, the employee could, for example, be on sick leave. This time is excluded from the billing period (clause 5 of the Regulations).
The formula for calculating average daily earnings in such a situation will be as follows:
Average daily earnings = payments that are included in the calculation of average earnings: (average monthly number of calendar days × number of fully worked months + number of calendar days worked in partial months)
Let us give examples of calculations.
Example 2
The employee's salary is 20,000 rubles. The employee applied for leave from July 8, 2019 for 14 calendar days. The billing period is from July 1, 2018 to June 30, 2019. At the same time, in April 2019, the employee took sick leave for 10 days (from April 1 to April 10). Therefore, for April 2019, he received a salary in the total amount of 13,000 rubles.
Step 1. We determine the payments that are included in the calculation.
20,000 rub. × 11 months = 220,000 rub. (total amount of payments for fully worked 11 months, excluding April).
For April 2019, the employee was paid 13,000 rubles. Therefore, the amount used for calculation is 233,000 rubles. (RUB 220,000 + RUB 13,000).
Step 2. We determine the number of calendar days worked in partial months.
April 2019 has not been fully worked out. There are a total of 30 calendar days in April, and the days worked (from the 11th, when the employee returned to work after illness) account for 20 calendar days (30 days - 10 days).
To determine the number of days worked in April, we use the formula:
29.3 days: the number of calendar days in the month when the employee was on sick leave × the number of calendar days in the month that fall within the time worked in that month.
A total of 19.5333 days were worked in April 2019. = 29.3 days: 30 days × 20 days
Step 3. Determine the average daily earnings.
Now apply the obtained values in the above formula. Total average daily earnings will be 681.6187 rubles. (RUB 233,000: (29.3 × 11 months + 19.5333 days)).
Step 4. We determine the amount of vacation pay.
The employee goes on vacation for 14 calendar days. This means that the amount of vacation pay will be 9,542.66 rubles. (RUB 681.6187 × 14 days).
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The calculation of vacation pay and any relationship between the employer is regulated by the Labor Code of the Russian Federation.
Article 114 of the Labor Code of the Russian Federation is devoted to the right of citizens to annual paid leave. Article 115 establishes the minimum duration of vacation for citizens who have worked the annual norm according to the production calendar - 28 calendar days.
What is vacation pay?
The legislation of the Russian Federation states: the employer pays for the employee’s stay on vacation by providing him with monetary allowance (the so-called vacation pay). The principle of calculating vacation pay takes into account the average daily earnings. The average daily earnings of an employee are calculated in several ways (taking into account the conditions for going on vacation), which is calculated in several ways, applicable depending on certain conditions for going on vacation.
There are options for calculating vacation pay:
- The employee worked the entire required period (year), after which he exercised the right to a 28-day rest.
- The employee has worked for less than a full year and wishes to go on vacation for the period prescribed by law.
- The specialist decided to quit and receive compensation for unused vacation (he was not on vacation).
To correctly calculate vacation pay, three indicators are calculated in each case:
- billing period
- average daily earnings
- amount to be issued
When calculating salaries for vacationers in 2016, the accountant uses Regulation No. 922 of December 24, 2007, as the main normative document. () Regulation No. 922 examines in detail all possible conditions for calculating vacation pay. But in order to understand the system (methodology) for calculating vacation pay adopted in the Russian Federation, typical examples are sufficient.
Formula for calculating vacation pay and billing period
The basic formula for calculating holiday pay is the starting point for the payroll accountant. Additional calculations are made as necessary:
Vacation pay = average daily salary * number of vacation days
We determine the billing period, sum up the employee’s income during this time and get the first variable.
We believe that the citizen has worked for a whole year. His total income will include:
- all salaries
- allowances,
- awards
- and other surcharges
When calculating total income, the following are not taken into account:
- business trips,
- sick leave,
- financial assistance,
- reimbursement of food expenses.
We divide the total income by the number of working days (billing period) and get the average daily salary for this year. When calculating vacation payments, it is considered that there are an average of 29.3 days per month. Accordingly, we calculate the average daily earnings using the formula:
Average daily salary = total earnings for the year / 12 / 29.3
How to determine the average daily earnings if the annual norm is not fully worked out?
We take the sum of days in full months (number of months * 29.3) and days in an incomplete month or two months (29.3 / total number of days in an incomplete calendar month * number of days worked in this month).
We substitute the resulting billing period into the formula for calculating average daily earnings.
To compensate for unused vacation, we will calculate the amount of income for the billing period. Then we determine the number of days of rest required. Here employers use a special formula:
Number of vacation days = number of full months worked * 2.33
Coefficient 2.33 is the number of vacation days provided by law for each month worked. In this case, full months are counted, for which the number is rounded: if an employee quits after the 15th - up, before the 15th - down.
Labor legislation allows the use of another formula for calculating the required days. The formula for calculating vacation days in question is used less frequently, since the normative act recommending it was adopted in the 1930s.
Calculation of vacation pay after a year of work
Initial conditions: the employee worked for a full year (payroll period) and earned 500 thousand rubles during this time. He applies for 28 days of vacation.
Average daily earnings = 500,000/12/29.3 = 1,422 rubles.
Amount of vacation pay = 1422*28 = 39816 rubles. 
Calculation of vacation pay for those who have worked for less than a year
Initial conditions: the specialist worked a full 8 months (from the beginning of the year) and 11 days in September (the number of days in a month is 30). During the billing period, he received 400,000 rubles from his employer and indicated 15 days of vacation in his vacation application.
Average daily earnings = 400,000/(29.3*8)+(29.3/30*11) = 400,000/245 = 1,632 rubles.
Amount of vacation pay = 1632*15 = 24480 rubles.
How to calculate vacation pay upon dismissal?
When calculating compensation for unused vacation upon dismissal, the most difficult thing is to correctly calculate how much the employee worked during the year. If an employee resigns after a year of work, the amount of leave is 28 days. What to do if the year is not fully worked?
Letters from Rostrud No. 5921-TZ (October 31, 2008), No. 1920-6 (06/8/2007), No. 944-6 (06/23/2006) recommend using the formula for calculating vacation days of the following type.
Initial conditions: The employee worked 6 full months and 6 days in August (there are 31 days in the month). During the billing period, total income amounted to 300,000 rubles.
Amount of vacation pay = 1657*6*2.33 = 1657*14 = 23198 rubles.
With the first method of calculation, we get: the number of vacation days is 14 days, the amount of compensation is 23,198 rubles.
The formula for the second method of calculating vacation pay is indicated in the USSR Tax Code No. 169, published on April 30, 1930. This regulation is still in force; the employer can use this method for calculating vacation pay.
Duration unused vacation= (number of full months worked*28)/12
Let's apply this formula with the same initial data:
Average daily earnings = 3,000,000/(29.3*6)+(29.3/31*6) = 300,000/181 = 1,657 rubles.
Vacation pay amount = 1657*(6*28/12) = 1657*14 = 23198 rubles .
When making calculations, the accountant refers to the selected regulatory document. Rounding of values (in Russian labor legislation) is done as follows: the number of days of unused vacation is rounded up (letter of the Ministry of Health and Social Development No. 4334-17 (dated December 7, 2005)) The same applies to any other controversial issues where the values are rounded in the direction beneficial to the employee.
Additional leave for specialists working after hours (irregular working hours)
An irregular working day implies the possible involvement of an employee in performing his duties at a time that does not coincide with the officially established working hours (Article 101 of the Labor Code of the Russian Federation). Those working on such a schedule are entitled to additional days of vacation (Article 119 of the Labor Code of the Russian Federation).
By the way, an irregular day, week, month are “ordinary” conditions under which all categories of citizens are allowed to work, including minors or pregnant women. Moreover, irregular hours do not mean overtime, which means that it does not require obtaining any permission from the employee, for example, for an urgent call to workplace. This regime does not equate to night work, and also cannot be protested in any of its manifestations by representatives of trade unions.
According to Art. 91 of the Labor Code of the Russian Federation, an employer who hires a specialist for irregular working hours organizes a record of the actual time worked. Usually, a special time log is filled out, which is kept in parallel with the main time sheet. How many days of vacation can such an employee count on?
Article 119 of the Labor Code Russian Federation provides a requirement to provide such specialists with additional annual leave of at least three additional days. The employer is allowed to increase its duration based on the severity, complexity of the work, and the number of odd hours actually worked. The main condition is to reflect the methodology for calculating the duration of additional leave in employment contract(Article 57 of the Labor Code of the Russian Federation).
Duration of leave for civil servants
In 2016, any civil servant in Russia receives the right to 35 days of vacation. Legislators established this duration due to the specifics of the work. In addition to this, officials receive 1 day of rest for each year worked as a civil servant (but not more than 10 days), as well as several additional days (usually 3). This is due to the need to work in irregular working hours.
At the same time, major changes in legislation are expected in 2017 in relation to calculating the duration of vacation for civil servants. Officials literally decided to take less rest: the new bill will establish a fixed vacation for a pay period equal to a year - 30 days, regardless of position. At the same time, they plan to maintain the practice of additional leave for length of service, but differentiate it as follows:
- 1 year of work – plus 1 day of vacation,
- 5 years – 5 days,
- 10 years – 7 days,
- 15 years – 10 days.
Every employee has the right to vacation. But what if he quit and didn’t have time to rest? Does he need to pay vacation pay for less than a full year of work? Need to. We will tell you how to calculate vacation pay for an incomplete year and how many days an employee is supposed to be paid for.
What is vacation pay?
Vacation is a certain period of time when an employee may not work, while retaining his place in the organization, salary and position.
The need to provide leave is established both in international acts (for example, the Universal Declaration of Human Rights, conventions and decisions of the International Labor Organization) and in national legislation (for example, in the Constitution of the Russian Federation, Labor Code RF and other regulatory legal acts).
Vacation is granted for a period of 28 to 45 days (it all depends on the position held and place of work). In this case, the employer has the right to ask his employee to “split” the available vacation into several parts.
Leave is usually granted for a period of 28 to 45 days, depending on the position.
If an employee decides not to use his allotted vacation this year, he has the right to contact the employer with a request to issue him vacation pay.
Accrual of vacation pay
Calculating vacation pay is a rather complex and time-consuming process, since various factors are taken into account:
- The length of time a citizen works in this position.
- His wage and indexation of wages for the past period.
- Requirements of internal corporate documents.
Vacation pay for less than a full year is calculated according to the same system. In this case, the accountant must calculate the person’s average daily income, and also take into account periods when the citizen did not work.
The formula for calculating vacation pay for an incomplete year worked will be as follows: the number of months when a citizen worked fully should be multiplied by the figure “29.3”.
If a citizen has not fully worked the specified period, then the coefficient must be divided by the sum of calendar days in the month, and then multiplied by the sum of those months that have been fully worked.
Let's look at this situation with an example. Citizen Ivanov got a job as a director at the beginning of 2018. Judging by the available statements, he officially received 50,000 rubles monthly without indexation. In July 2018, he decided to go on vacation.
(50,000 rubles × 6 months) / 29.3 = 10,238 rubles.
This is exactly the amount that citizen Ivanov will receive.
Do not forget that the amount of vacation pay will be significantly reduced if the employee is absent from the workplace for some time. For example, if he went to .
An employee who has worked for less than a full year must receive vacation pay. The amount of vacation pay will be affected by the periods of work and planned rest, accrued wages, availability of business trips, received sick leave And . When you calculate vacation pay for your employee, do not forget to take these factors into account.
