You should know that non-working holidays in do not include and not . For the calculation, the average number of calendar days for each month worked is taken. The length of service for calculation does not include all days, but only days of actual stay, weekends and holidays, as well as absence from work. good reason.
With an annual paid duration of 28 days, the amount for each month worked is calculated as follows: 28/12 = 2.33 days. Next, you need the number of months worked in a year, and then multiply this number by 2.33 days. The resulting figure will be the duration of your vacation. Remember that Rostrud allows this figure to be rounded up, but not down.
To calculate the annual length of service, the following days must be subtracted from the work experience: absence from work for an unexcused reason, the number of days of vacation at your own expense, as well as parental leave.
In the case where an employee was absent from work due to the above, the duration of leave should be calculated as follows: first determine the average number of days worked in a month. To do this, take the average number of calendar days in a month, namely 29.4, divide by the total number of days in this period. Then multiply the resulting figure by the number of calendar days worked. For example, an employee worked 15 days in June. Thus, 29.4/30*15=14.7 (average number of days worked in June).
Then divide 2.33 by 29.4 and multiply by the average number of days worked per month. For example, 2.33/29.4*14.7=1.2 (number of days of allotted vacation for June).
If you have been working in an organization for a long time and have not been on vacation for the past few years, it is useful to find out the number of vacation days that you have accumulated over the years. By law, you have the right to receive compensation for vacation if the number of days exceeds 28, as well as upon dismissal. Or perhaps, on the contrary, you recently got a job, but have already planned a vacation.
You will need
- - your actual work experience in the organization.
Instructions
According to Labor Code Russian Federation, every working person is entitled to at least 28 days vacation for each year worked. Some categories of employees are entitled to extended leave. These categories include minors, heavy production workers, teaching staff etc.
Calculation period for determining the quantity days vacation is considered last year work if you are working less than a year, the period of time during which you are registered in the organization. For each month worked you receive 2.33 days of vacation (28 days divide the required vacation into 12 months).
Employees of any company, small or large, love to relax. Especially when compensation is still paid for this. How vacation pay is calculated can be debated for a long time. Large companies have long been using special programs, for example 1C, which automatically show the result and set the amount of payments for each employee. For those who want to independently calculate their legal payments, this article discusses various situations and calculation formulas with which the amount of payments is calculated.
Procedure for granting leave and paying compensation
The Labor Code of Russia states that every employee has the right to rest for 28 calendar days annually. There are these types of vacations:
- basic;
- additional;
- donor;
- temporary due to pregnancy (maternity leave);
- sick leave (due to illness of yourself or your child);
- training.
All employees who have worked for the company after concluding a contract for six months or more apply for basic rest. Temporary workers who have entered into a contract for a period of 2 months or more also count on appropriate payments. Additional rest is provided under the following circumstances: dangerous working conditions, irregular work schedule, work in the North. It can be obtained by healthcare workers, teachers and athletes (coaches).
Maternity and pregnancy benefits are paid in a lump sum. Regardless of length of service, it is 100% of the average salary. Remember that legal vacation cannot be free. The organization is obliged to pay you compensation in the amount that will be calculated. And for this there are special formulas that work flawlessly in all situations.
How to calculate the number of vacation days in 2019
To find out how they are calculated vacation days, follow the necessary simple steps such as:
- Determine the employee's length of service in your company.
- Calculate the total number of days of rest that a certain employee is entitled to while working for you.
- Count the number of days that were used and paid for.
- The remaining days are considered ungranted leave, to which the employee has every right.
Formula for calculating payments
If you type on the Internet “calculation of vacation pay in 2019 online calculator,” the search engine will give you many links that independently calculate the amount that the organization owes you as payment for legal vacation. They contain a unique calculation formula, thanks to which all coefficients are automatically calculated. The formula itself looks like this:
- OH=SDZ*OD, where OD – accruals for vacation; SDZ – average daily earnings; OD – days of legal rest.
The calculation algorithm follows the formula:
- SDZ = PSN/ 12/ 29.3, where PSN is the full amount of accruals for the billing period (for example, from January to December, which does not include bonuses and additional payments), 12 is the number of months for the full billing period, and 29.3 – the average monthly number of days prescribed by the Labor Code of the Russian Federation.
Knowing these simple formulas and basic data about your working days, average earnings, and so on, you can easily calculate on your own how much the company where you work tirelessly owes you. Everywhere the chief accountant does this, but his calculations are not always correct. Be sure to check your accruals so as not to be deceived by dishonest managers, which modern life occurs quite often.
Example of accrual of vacation pay
When calculating, it is very common to encounter difficult situations, in which it is necessary to carefully study all the coefficients necessary to obtain the correct amount. Responsibility for this task always rests with the accountant. He calculates the amount for vacation for all employees of the company, and the responsibility for incorrect calculations lies entirely with him. It won’t hurt if you check your vacation payments yourself so that no unpleasant situations happen in the future.
To make it clear to you, we will give clear examples of calculating vacation pay. Let’s take a situation where your employee did not go on sick leave or, conversely, was absent from work due to illness (his or her child’s). In addition, employees do not always use their legal rest, or do not have time to take advantage of it before dismissal. The formula for calculating vacation pay allows you to calculate amounts for any work situations faced by the company's employees and the employer.
In the case of a fully worked out billing period
Let's look at an example of how vacation is calculated. Petya Petrov wanted to go to sea in May 2019 and take 14 days for this. The remainder of the vacation is postponed. Over 12 months, he was credited with 300,000 rubles. How to find out how much vacation compensation will be? Here's the algorithm:
- Calculation of average earnings for vacation: 300,000 / 12 months / 29.3 = 852.2 rubles.
- We calculate the amount of compensation: 852.2*14=11945.3 rubles.
The organization is obliged to pay this amount to its employee as compensation. By law, he must receive it no later than 3 days before the start of his legal vacation. It happens that an employee wants to rest at the beginning of the next month, but the salary for the month worked has not yet been accrued. Then a recalculation is made taking into account the previous unpaid month, and if the amount of wages changes in the next month, compensation or deduction of the difference is made when issuing money for wages.
If the billing period is not fully worked out
Enterprise employee Ivan Ivanov decided to take another vacation in July for 14 days, but at the same time did not work out the entire pay period, since due to illness he went on sick leave in April. To make the correct calculation, you need to know the number of unworked days and then use the formula for calculation:
- SDZ=PSN/(POM*29.3+Nd), where POM is the total number of months worked, and ND are days not worked. Next, vacation pay is calculated using the standard formula.
- 300000/(12*29.3+13)=822.8 rub.
- 822.8*14=11519.4 rub.
Calculation of compensation for unused vacation
The employer is obliged to pay compensation to the employee upon dismissal if legal rest was not used. How are these vacation pay calculated?
- SDZ*OD=ON – vacation accruals.
- The remaining values are calculated in the standard way. Money for a vacation that an employee of an enterprise did not take advantage of must be paid. This compensation applies to women after maternity leave and workers under 18 years of age.
Video tutorial: how to calculate vacation pay
Calculating your legal payments yourself is not at all difficult. You just need to use the above methods correctly and know all the necessary coefficients. The video below clearly shows how your vacation pay is calculated using examples. After watching, non-standard situations in calculations will become much clearer to you. If you want to get as much as you are entitled to, then be sure to do the indexing yourself and have a good rest!
Instructions
To calculate vacation pay, it is necessary to determine the average daily earnings. He is found for the previous calendar year, by dividing the amount by the number of months -12 and by the average number of days in a month -29.4. Based on the average daily wage, vacation pay for the year is calculated. Annual leave for commercial organizations is 28 calendar days, for medical and law enforcement 35-40 days. Sometimes vacation is divided into two parts of 14 days respectively.
If a person has worked a full calendar year, then there are no difficulties in calculating vacation pay. Let's say an employee goes on vacation on March 1, 2011. His earnings were 40,000 rubles. monthly. The amount of vacation pay will be as follows: 40,000/29.4 * 28 = 38,095.24.
If it is not fully worked out, it becomes more complicated. For example, an employee was sick from February 1 to February 14, 2011. Vacation pay is calculated for the period from March 1, 2010 to February 28, 2011. During sick leave, the employee is assigned, which is not taken into account when calculating vacation pay. The salary for 11 months was 40,000 rubles, and for the period from February 15 to 28 it was 20,000 rubles. Calculation of vacation pay in in this case there will be a next one. Income for the year will be 20,000 + 40,000*11 = 460,000 rubles. Then we find the number of calendar days actually worked: 29.4*11 months + 29.4/28*14 = 338.1 day. In this case, 28 days is the number of calendar days in a month, and 14 is the number of days worked in February. Then the average daily earnings will be found as follows: 460,000/338.1 day = 1350.64 rubles. Vacation pay for the year (for 28 calendar days) will be determined as in the first example: 1350.64*28 = 37,817.92 rubles.
Sources:
- how to calculate employee holiday pay
- The procedure for calculating vacation pay in 2013 and 2012
- How to calculate vacation pay in 2013
According to Russian legislation, every employer is obliged to provide his subordinates with the right to vacation days, in addition, he is obliged to pay for them. The right to receives after six months from the date official registration.
Instructions
Determine the employee's average daily earnings based on data for the last 12 months preceding the month in which the employee decided to take a vacation.
To do this:
a) calculate the amount of accruals that are taken into account when calculating wages for the last year;
b) divide the result by 12, since you need vacation pay for the year, and also by 29.4, which is the average monthly number of calendar days. Note that due to the increase in the number of days, this number has decreased from 29.6 to 29.4.
Determine the number of days of vacation due. If your total quantity is not twenty-eight calendar days. However, the employee, if desired, can divide this period into 2 parts and rest twice for two weeks.
Every employee working on employment contract, has the right to paid leave of 28 days annually. Payroll accountants themselves employees 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 average salary employee for rest days. The rules for granting vacations are prescribed in Chapter 19 of the Labor Code of the Russian Federation. In a 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 vacation days. 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 deadline for payment (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: wages, 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 for 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. The Labor Code teaches that for each month worked in full, an 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, 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.
At first glance, the algorithm for calculating average earnings for a vacation is simple. However, in practice, many nuances need to be taken into account. For example, whether the employee worked out the entire pay period, whether he received a bonus, or whether his salary was increased. Let's look at the procedure for determining vacation pay amounts in these cases using specific examples.
The employer is obliged to provide employees with annual leave while maintaining their place of work (position) and average earnings. The procedure for calculating average earnings for these purposes is regulated by the Labor Code and the relevant Regulations. Let's consider how general rules calculation of vacation pay, and the procedure for calculating them, taking into account various features.
General rules for calculating vacation pay
To calculate vacation pay, you must first determine the pay period. According to labor legislation this is the 12 calendar months preceding the employee going on vacation. In this case, the calendar month is recognized as the period from the 1st to the 30th (31st) (in February - to the 28th (29th)), inclusive. For example, an employee goes on annual paid leave in June 2010. The estimated period will be from June 1, 2009 to May 31, 2010.
Next, you should calculate the amount of payments accrued to the employee during this time. It includes all payments provided for by the remuneration system in force for a given employer, regardless of the source of their financing. Their specific list is established by paragraph 2 of the Regulations. The calculation should include not only the amount accrued on the basis of the employee’s salary, tariff rate or piece rate, but also all other components of the salary: additional payment for work on holidays and weekends, for overtime work, night work, combining positions, regional coefficients, etc. Bonuses are taken into account in a special manner, which we will describe below. Payments not related to wages (financial assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account when calculating average earnings.
Dividing this indicator by 12, and then by 29.4 (the average monthly number of calendar days), we find the average daily earnings. The amount of vacation pay can be calculated by multiplying the average daily earnings by the number of calendar days of vacation.
Example
Employee Petrova M.I. goes on vacation for 14 calendar days from 04/05/2010. For each of the 12 months preceding the leave, she was accrued wages in the amount of 30,000 rubles.
The amount of vacation pay due to employee Petrova M.I. will be:
30,000 rub. x 12 months : 12 months : 29.4 x 14 days = 14,285.71 rub.
The procedure for calculating vacation pay becomes more complicated if the employee has not fully worked one or more months of the pay period, or if the employee was absent from work for some reason for part of this period. For example, an employee uses vacation for the first working year and has not yet worked for this employer for 12 calendar months. In addition, such a situation may arise when an employee during the pay period:
When calculating average earnings, all these time periods are excluded from the calculation period, and the amounts accrued for them are not taken into account when calculating. In these cases, the average daily earnings are determined as follows. First, they calculate how many calendar months the employee worked in full in the billing period, and multiply this value by 29.4. Then 29.4 is divided by the number of calendar days in each month not fully worked and multiplied by the number of calendar days per hour worked in that month. All results are added up. And finally, the amount of actually accrued wages for the billing period is divided by the resulting number.
Example
Employee Chislov Yu.A. annual paid leave was provided for 7 calendar days from 06/07/2010. His monthly salary is 16,000 rubles. From 04/05/2010 to 04/19/2010, the employee was sick, and he was awarded a benefit in the amount of RUB 10,909.05. Salary for this month was:
16,000 rub. : 175 hours x 87 hours = RUB 7,954.29
The estimated period is from 06/01/2009 to 05/31/2010.
The number of calendar days per hour worked in the billing period is equal to:
29.4 x 11 months + 29.4: 30 days. x 15 days = 338.1 days.
Average daily earnings Chislov Yu.A. for calculating vacation pay will be:
16,000 rub. x 11 months + 7,954.29 rub. : 338.1 days = 544.08 rub.
Vacation pay:
RUB 544.08 x 7 days = 3808.56 rub.
In practice, it is not uncommon for a specialist to go on vacation after not completing the entire pay period. After all, an employee’s right to vacation for the first working year arises after 6 months of continuous work with a given employer, and by agreement of the parties, vacation can be granted before the expiration of this period. In this case, vacation pay is calculated according to the rules described above. It is necessary to determine the number of calendar months and days per hour worked in the interval from the moment of employment until the end of the billing period. There is no need to take into account the time worked and earnings received from the previous employer.
Example
Employee Sukhoruchenko S.V. was hired on 02/01/2010. She received a monthly salary of 20,000 rubles. As of May 15, 2010, she goes on vacation for 14 calendar days.
Average daily earnings are:
20,000 rub. x 3 months : (3 months x 29.4) = 680.27 rub.
The amount of vacation pay due to employee S.V. Sukhoruchenko will be:
RUB 680.27 x 14 days = 9,523.78 rub.
How to calculate vacation pay if the employee did not work during the entire pay period and no wages were accrued to him? This situation may arise, for example, when a woman was first on maternity leave, then on maternity leave, and immediately after that she went on another paid leave. Then, to calculate average earnings, they take the last 12 calendar months during which salaries were paid. Next, vacation pay is calculated as usual. If there was no earnings either in the billing period or before it, the salary for the days worked in the month of going on vacation is taken into account. If the employee did not work a single day before going on vacation, then the average earnings are determined based on the salary established for him.
By agreement between the employer and the employee, the latter may be granted incomplete working week or part-time. When working under such conditions, the employee is paid in proportion to the time he worked or depending on the amount of work performed. However, vacation pay for such employees is calculated in the usual manner described above.
Only actual payments accrued in favor of the employee must be taken into account. The main thing is that the employee works all the days according to the part-time workweek schedule, then it is considered that he has worked the entire month.
Example
To the employee of Aktiv LLC Ivanov S.A. from 08/09/2010, another leave of 28 calendar days was granted. Employee salary - 20,000 rubles. From 07/01/2010, at his personal request, a specialist was given a four-day working week with a payment of 15,000 rubles. per month.
The billing period is from 08/01/2009 to 07/31/2010.
(RUB 20,000 x 11 months + RUB 15,000): 12 months. : 29.4 = 666.10 rub.
Amount of vacation pay due to S.A. Ivanov:
RUB 666.10 x 28 days = 18,650.80 rub.
By general rules Vacation pay is also calculated for those employees who have a summarized recording of working hours, as well as for part-time workers.
Features of calculating vacation pay
The procedure for calculating average earnings has certain specifics if:
- in the organization (branch, structural unit) salaries increased;
- the employee was paid any bonuses.
The average employee’s earnings calculated to pay for vacation should increase if, in general, for the organization (branch, structural unit) the size of tariff rates, salaries, monetary reward. What if the employee’s salary increased due to the introduction of new allowances, bonuses, or their size increased, but at the same time the size of tariff rates, salaries, and remuneration remained at the same level? In this case, there is no increase in average earnings.
Let's say salaries in the organization have increased. Then it is necessary to find the indexation coefficient of average earnings. It is determined for each employee individually as the ratio of his salary after the last increase to the salaries of each month of the billing period. If salaries have been increased several times, you will get several coefficients. When calculating the increasing coefficient, one should take into account not only the increase in salary, but also the simultaneous change in the size of monthly payments to the salary, if any. We wrote more about calculating average earnings in this case in “AB” No. 1, 2010 on p. 20.
The procedure for indexing vacation pay depends on the period in which the salary increase occurred. The first option is during the billing period. The second - after the billing period, but before the onset of vacation. The third is during the holiday period. In the first case, payments accrued to the employee before the salary increase are increased by a factor.
Example
From 05/01/2010, all employees of the organization received increased salaries. Salary of Petrova A.I. before the corresponding increase was 40,000 rubles, after - 50,000 rubles. From 06/01/2010 to 06/15/2010 (14 calendar days), the employee was granted annual paid leave.
The billing period from 06/01/2009 to 05/31/2010 has been fully worked out.
Average earnings indexation coefficient A.I. Petrova will be:
50,000 rub. : 40,000 rub. = 1.25
The average daily salary of an employee, taking into account the increase, is:
(40,000 rub. x 1.25 x 11 months + + 50,000 rub.): 12 months. : 29.4 = 1700.68 rub.
Vacation pay:
RUB 1,700.68 x 14 days = 23,809.52 rub.
If salaries increased after the billing period, but before the start of the employee’s vacation, the average earnings calculated for the billing period increase.
If the salary increase occurred already during the vacation period, then only part of the vacation pay is subject to indexation from the date of the salary change.
Example
Let's use the conditions of the previous example. Let's assume that the salary increase occurred on 06/04/2010.
Consequently, only payments for 11 days of rest in June are subject to indexation.
Average daily earnings of Petrova A.I. will be:
40,000 rub. x 12 months : 12 months : 29.4 = 1360.54 rub.
Vacation pay amount:
RUB 1,360.54 x 14 days = 19,047.56 rub.
Amount of vacation pay for part of the vacation from 06/01/2010 to 06/03/2010:
RUB 1,360.54 x 3 days = 4081.62 rub.
Amount of vacation pay for part of the vacation from 06/04/2010 to 06/15/2010, taking into account indexation:
RUB 1,360.54 x 11 days x 1.25 = 18,707.43 rub.
Amount of vacation pay to be paid upon leaving vacation:
4081.62 + 18,707.43 – 19,047.56 = 3741.49 rubles.
If the employee’s earnings for the pay period consisted not only of salary, then do all payments accrued before the salary increase need to be indexed? No, not all. It is necessary to increase only those amounts that are set to the salary in a fixed amount as a percentage or a multiple. Those payments that are set to the salary in a range of values or in absolute amounts are not indexed.
What if the employee was paid a bonus? First of all, you need to find out the date of its accrual.
All bonuses, except annual ones, are taken into account when calculating average earnings only if they are accrued in the billing period. The annual bonus is taken into account regardless of the time of its accrual, but only if it is due to the employee for the calendar year preceding the vacation. Then you need to look at how the 12 calendar months were worked before the vacation. If the billing period has been fully worked out, then all bonuses are included in the calculation in full. If the employee was absent from work for part of the pay period, then bonuses should be taken into account in proportion to the time worked in the pay period. The exception is those bonuses that are accrued for the time falling within the billing period, taking into account actual work done in it.
One-time bonuses not provided for by the remuneration system (for example, amounts issued for holidays, anniversaries, etc.) are not taken into account.
Example
Employee Ivanov M.A. annual paid leave was provided for 7 calendar days from 06/14/2010. His monthly salary is 40,000 rubles. Based on the results of work for 2009, the employee was awarded a bonus provided for in the bonus regulations in the amount of 60,000 rubles.
The billing period from 06/01/2009 to 05/31/2010 was fully worked out (the employee was on sick leave from 09/01/2009 to 02/28/2010).
The portion of the bonus for 2009 taken into account when calculating average daily earnings will be:
60,000 rub. : 249 days x 128 days = 30,843.37 rub.
Average daily earnings will be:
(RUB 40,000 x 6 months + RUB 30,843.37): 6 months. : 29.4 = 1535.39 rub.
Amount of vacation pay due to Ivanov M.A.:
RUB 1,535.39 x 7 days = 10,747.73 rub.
Vacation history
The emergence of the concept of "vacation" in labor relations associated with the signing by Lenin on June 14, 1918 of the decree “On Leaves”. According to this document, hired workers and employees of all spheres of labor who worked for at least 6 months with their employer had the right to a two-week vacation. At the same time, the material content was given forward. If the employee did not take the entire vacation, then the unused days were not paid. In addition, employees were prohibited from working for other employers during their holidays. In 1936, under Stalin, the minimum duration of vacation was reduced to 6 days. However, already in 1972 it was established in 24 working days. Since 2002, vacation began to be calculated - according to the recommendation of the European Social Charter - in the amount of 28 calendar days.
Expertise of the article:
A.G. Kikinskaya,
Legal consulting service GARANT,
legal adviser
1 tbsp. 114 Labor Code of the Russian Federation
2 tbsp. 139 Labor Code of the Russian Federation
3 Regulations, approved. fast. Government of the Russian Federation dated December 24, 2007 N 922 (hereinafter referred to as the Regulations)
4 tbsp. 139 Labor Code of the Russian Federation
5 clause 3 of the Regulations
6 clause 5 of the Regulations
7 tbsp. 122 Labor Code of the Russian Federation
8 pp. 9 and 19 Regulations