How leave is calculated according to the Labor Code: conditions, rules for granting, examples of calculation

Types of payments

Before delving into the question of what vacation pay is, it is necessary to pay a little attention to the “classification” of vacation. After all, people go not only on their annual vacation. In addition to it, additional leave may be issued, maternity leave (in connection with childbirth and pregnancy), as well as in connection with temporary disability.

However, in any case, the calculation of vacation pay in 2016/2017 takes into account the provisions prescribed in the relevant legislation and internal regulations. Every employee should know that all the features related to the provision of leave and cash payments are outlined in the Collective Agreement. The minimum duration of annual leave is 28 calendar days, but a longer period may be specified in this document. But not less. Otherwise, this will be considered a violation of the employee’s rights and a condition that worsens his situation.

How is leave granted and when?

As a general rule, the duration of the main vacation is 28 calendar days for a full year worked. The employee may also be granted additional leave, for example, for special working conditions or for long work experience. That is why the duration of vacation for some employees can be up to 45 days.

The fact that the main vacation is granted for a full calendar year does not mean that the employee must work continuously for a year without the right to rest. It is established by law that annual paid leave can be granted to an employee for the first time after 6 months of his work.

Accordingly, if, as a general rule, an employee is entitled to 28 days of rest for a full calendar year, after six months he can use at least 14 days. However, by agreement with the employer, full leave can be provided in advance, that is, before the end of the calendar year; this is not prohibited by the legislator.

In this case, there is one nuance, and the employee and employer need to understand that the provision of annual paid leave is accompanied by the payment of vacation pay. And if an employee quits without working for a full year, while using the entire vacation period and receiving vacation pay in full, a difficult situation may arise between the employee and the employer regarding the return of the overpaid amount.

So, how to correctly calculate the vacation period? What day does the billing period begin?

How is the calculation done?

So, what vacation pay is is clear. Now a few words about how they are calculated.

Each person can independently calculate the amount due to him for legitimate work. To do this, you need to add up your entire salary received over the past year. And then divide the figure by the number of days worked, but only excluding holidays. The final result is the amount due to a person for a day of his legal rest.

It’s worth giving a clear example, and the vacation pay calculator will help with this. Let’s say that a person was paid 440,000 rubles in a year. Moreover, he worked 320 days. This is what happens: 440,000 / 320 = 1,375. The final figure must be multiplied by 28 - these are the person’s vacation days, during which he will be absent from his workplace. It turns out that during this period he must be paid 38,500 rubles.

When calculating average earnings, which periods are taken into account and which are excluded?

An employee's salary may vary throughout the year and amounts may vary significantly. On what basis then should pay be calculated for the vacation period? This amount is calculated based on the employee’s average earnings.

This average salary is calculated according to the following principle: wages for twelve months are summed up, the resulting amount is divided by 12, and then divided by 28.4 (the established average duration of a working month).

If the employee worked for less than 12 months, the salary for the period worked is summed up, divided by the number of months in the period, then also divided by 28.4. Using this formula, the average salary for one day is determined; in order to calculate the full amount, the resulting figure must be multiplied by the number of vacation days.

For example, if it is known that the employee worked for six months. Salaries were: January - 10,000 rubles, February - 10,000 rubles, March - 10,000 rubles, April - 15,000 rubles, May - 15,000 rubles, June - 15,000 rubles. The total amount for the period worked was 75,000 rubles. To calculate average earnings - 75,000/6/28.4 = 440.14. The resulting amount represents the average earnings for one day.

If the employee is given 14 days of leave, then 440.14*14= 6,161.96. This amount must be paid to the employee for the period of his vacation.

When making these calculations, it is necessary to understand that the calculation of average earnings includes all amounts received by the employee, with the exception of amounts of financial assistance that were not assigned for labor merit, for example, upon the birth of a child or on anniversaries.

Providing rest

People who are new to the question of what vacation pay is also want to know when they have the right to go on a well-deserved paid weekend. Usually - after 6 months. But if a person wants to take advantage of the right to leave after six months, he will be allocated only 14 days.

However, sometimes workers go on long weekends even earlier, having worked at the enterprise for only a few months. But this is possible only after drawing up a written application and approval of the employer.

By the way, management often insists that employees divide their vacation into two parts - 14 days each at different times of the year. This is how the company saves human resources.

Part-timer's leave

In addition to his main job, an employee may have a part-time job. How to combine vacations in this case? For such categories of workers, the legislator has established a certain guarantee. It lies in the fact that leave from a part-time job is necessarily granted to the employee simultaneously with leave from the main place of work, regardless of the period worked by the part-time worker.

That is, in the case of external part-time work, the employee applying for leave must, along with the application, provide a certificate from his main place of work stating that he is granted annual paid leave for a certain period. If the question concerns internal part-time work, in this case everything is a little simpler; the employee writes two applications for leave (for each position) addressed to the employer. Refusal to grant leave to a part-time worker in this situation is unacceptable.

This kind of measure is provided so that the employee can get proper rest, because it is impossible to be on vacation half-time.

What is taken into account in the calculation?

It is important to mention that accountants, using the vacation pay calculator in 2016/2017 in the process of calculating, take into account not only the salary of an employee of the enterprise, but also bonuses and allowances. They are added to the total salary for the whole year.

Thus, monthly and one-time bonuses for the performance of job duties and special results in work, incentive payments for rationalization proposals and initiative, bonuses for overtime work, rewards for long service, etc. are taken into account.

However, accounting does not take into account pension and tax contributions, as well as penalties written off from a person’s salary. Money given to a person as financial assistance is also not taken into account.

Several holidays in a row

Is this possible? Quite. There are cases when a person simply did not have time to take advantage of his legal rest for one reason or another. In such situations, the legal 28 days do not expire, but are simply transferred to the next year. And they are added to another vacation. It turns out to be a very pleasant figure - 56 days of rest. In very rare cases, an employee can take days off in a row (saving human resources).

But payments are calculated using the same formula. Although another version of it is practiced, more complex. In some cases, average daily earnings are calculated by dividing the total amount paid to a person during a pay period by 12 months. Then the resulting result is again divided by 29.3. This is the average monthly number of calendar days in each year.

Now you can calculate your vacation pay; the calculator will help you with this. Let’s say a person earns 540,000 rubles a year. It turns out the following: 540,000 rubles / 12 months / 29.3 days = 1,535 rubles. If you multiply the final figure by 28 days of vacation pay, the amount comes out to 42,980 rubles.

How is the vacation period calculated?

And if the situation with the billing period for a full calendar year is clear, then what to do if the year is not fully worked out, on what basis is the number of vacation days calculated?

As the legislator established, vacation is calculated according to the following principle: for each full month worked, the employee is entitled to 2.3 days of rest (main vacation).

However, a situation may arise in which an employee works for less than a full month, how to calculate in this case? If an employee works 14 or more days in a month, a rest period of 2.3 days is accrued for such a month; if the period worked in a month is less than 14 days, no vacation is assigned for such a month.

As previously established, annual paid leave is a period of legal rest for an employee; for this period, wages must be maintained and paid to the employee in the form of vacation pay. How to correctly calculate wages for a given period?

In case of leaving office

If in 2020 a person decides to quit for some reason, but remembers unused vacation, then he should not worry. In such cases, the employee is paid monetary compensation for all accumulated rest days. This is also a kind of vacation pay (2016). The calculator will help you calculate their exact amount. You need to multiply the number of accumulated days at the time of dismissal by his average daily earnings. However, as in all previously mentioned cases.

It should be noted that the Labor Code of the Russian Federation does not indicate any procedure by which the number of days of rest accumulated by a resigning person is determined. Therefore, we have to turn to the provisions of the Rules on additional and regular leaves. But in general, a person is entitled to full compensation even if he worked for less than 11 months, after which people usually go on vacation.

However, an example will not be superfluous. Let’s say a resigning employee worked at the company for 7 months. In this case, 28 days of vacation are multiplied by 7. Then divided by 12 months. And this is what happens: (28 x 7) / 12 = 16.3. The final result is the number of days that a person is compensated with money.

Accrual of vacation payments in 2020

The procedure for calculating and making payments has the following features:

• Before going on vacation, the following documents must be drawn up: a schedule for granting vacations to employees, statements signed by the head of the organization, as well as a corresponding order;
• The basis for making calculations is your average earnings per day over the past 12 months. The legislation allows for the possibility of providing paid leave after six months, but not all organizations take such a step;
• calculation of average daily earnings must be carried out taking into account the coefficient of indexation (increase) of salaries for employees, if this was carried out in the year preceding the vacation;
• Vacation payments are just as subject to insurance premiums and income tax as other types of income for individuals, so you will have to pay fiscal and insurance fees. The transfer of tax funds to the budget occurs not on the day the payment is calculated, but on the last day of the month when they were made;
• the payment of money to the vacationer must be made before he goes on vacation - legislative norms establish a period of three days before the start of the vacation period.

If vacation pay is calculated for an employee who did not take time off during the year and did not go on sick leave, then accruals occur according to the following formula:

Amount of vacation pay = salary / (12 * 29.3) * Chdo

Where:

• Salary – salary received by the employee in the pre-vacation period;
• 12 – the number of months that affect the amount of vacation pay;
• 29.3 – average number of working days per month;
• Chdo – the number of days that are assigned to the employee as vacation.

Our formulas will allow you to independently calculate vacation pay.
Thus, you can interpret the formula more simply - to calculate the amount of vacation pay, you need to multiply the average daily earnings by the number of vacation days. Do not forget about exceptions - if an employee goes on vacation after 6 or 10 months, then the corresponding multiplier in the formula simply changes. If there are days on which the employee did not work, then they must be subtracted from the calculation period. Russian legislation refers to the following days:

• organized strikes;
• strikes;
• unpaid holidays;
• maternity and child care leave;
• downtime due to the fault of the employee;
• days that fall on public holidays.

For example, if an employee wishes to take leave in the period from 04/27/2019 to 05/13/2019, then 05/01/2019 and 05/09/2019 (i.e. days of national holidays) are not taken into account in the calculations.

Upon dismissal not of one's own free will

Everyone has heard at least once about such a phenomenon as staff reduction. You can't call him rare these days. It implies the complete exclusion of certain positions from the staffing table. And, accordingly, it cannot be done without layoffs. It’s unpleasant, but Article 140 of the Labor Code of the Russian Federation comes into force for the protection of workers. It says that all compensation, including for unused vacation, must be paid upon the employee’s first request.

In addition, the person is given severance pay, the amount of which is identical to the monthly salary. It can be paid over the next three months if the laid-off employee encounters problems related to employment.

Calculation of vacation pay for summarized accounting of working hours

If the enterprise operates continuously, summarized working time recording is usually established for employees. Then, for each employee, the number of hours worked per month, quarter, half year and year is taken into account.

When accounting for working time in aggregate, vacation pay and compensation for unused vacation are calculated in accordance with Article 139 of the Labor Code of the Russian Federation.

First, determine the average hourly earnings, and then calculate the average earnings to calculate vacation pay.

Formula for calculating average hourly earnings with summarized accounting of working hours

Formula for calculating average earnings with summarized accounting of working hours

Tax deduction

When talking about vacation pay, one cannot fail to note the fact that even personal income tax is withheld from remunerations of this type. With the onset of 2020, many are concerned about the time frame for remitting this tax. It is not surprising, because previously people were required to make payments immediately, on the day when the reward was credited to their accounts.

But now everything has become easier. Personal income tax payments from vacation pay are “tolerated” until the end of the month. This is written in Article 226 of the Tax Code of the Russian Federation. However, not in the case of dismissal. If a person received compensation for unspent vacation, then he must pay personal income tax no later than the day following his departure from office.

How much tax does a person pay on holiday pay? It needs to be calculated individually. To the standard 13 percent personal income tax, it is necessary to add deductions for insurance against occupational diseases and accidents, as well as for pension, social and medical policies. By the way, the value of vacation payments due to an employee is reduced by the amount of investment, professional, standard, tax, property and social deductions. All this is indicated in the Tax Code of the Russian Federation, in articles 218 to 221.

By the way, what about the time frame during which vacation pay must be paid to an employee? Everything here is also quite strict. In accordance with Article 136 of the Labor Code of the Russian Federation, the employer is obliged to accrue remuneration to the employee three days before the start of his legal rest.

How to calculate correctly - step-by-step method

Each vacation day is paid in the amount of average daily earnings, which is calculated for a temporary period called settlement.

Features of the calculation and establishment of the billing period are prescribed in the Regulations to the Decree of the Government of the Russian Federation No. 922 dated December 24, 2007, as amended. from 12/10/2016.

Step-by-step instructions for calculating vacation pay:

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Below are explanations for each step of this instruction. All information is based on Resolution No. 922.

Number of days of annual leave

The number of vacation days for payment is prescribed in the manager’s order. For each day, the average daily earnings are calculated, which the accountant must calculate for the billing period.

The number of allotted vacation days can also be calculated. To do this, you need to know the employee’s annual rest period – at least 28 days.

Next, the number of working months from the date of employment is calculated (the so-called vacation period), for each full month 2.33 days of rest are assigned (with 28 days of vacation).

The calculation of vacation experience also has its own characteristics and rules - details here.

An online vacation period calculator can be found here.

It is important to know how many full months a person has worked, how many days of rest he has already used, then it remains to calculate the unused balance that can be taken by the employee as of the current date.

This calculation is carried out by the personnel officer, who keeps records of the time worked and the basic rest provided to the staff.

The accrual of vacation pay is already carried out by an accountant based on the director’s order, which indicates the number of days of rest, as well as the start date.

Billing period

For the purpose of calculating vacation pay, the calculation period is taken to be 12 calendar months (clause 4 of the Regulations on Average Earnings). The current month in which the vacation begins is not taken into account.

Rules for determining the billing period.

Example:

The employee has been going on vacation since December 10, 2020. This means that accrual should be carried out for the period from 12/01/2018 to 11/30/2019.

It’s good if an employee has been working in an organization for more than a year, then there are no problems with determining the pay period.

Possible deviations:

1. A person worked for less than 1 year, but more than 1 month - the calculation is carried out for a time equal to the period from the date of hiring to the day preceding the month the vacation began (example: vacation begins on November 10, 2020, hiring starts on February 8, 2020, which means , the calculation is carried out for the time from 02/08/2019 to 10/31/2019).
2. A person worked for less than 1 month - the calculation is carried out for the current month (example: date of hire - 10/01/2019, vacation start date - 10/25/2019, which means the billing period is from 10/01/2019 to 10/24/2019).
3. The previous year consists entirely of an excluded period, for example, maternity leave - the calculation is carried out for the 12 months preceding the excluded event (example: maternity leave start date is 03/01/2018, vacation start date is 02/10/2020, which means the calculation period is 03/01/2017 - 02/29 .2018).

Months not fully worked

Some days of an employee’s work are not included in the pay period:

• sick leave;
• annual leave, educational leave - how do they affect it?
• maternity leave for pregnancy and child care;
• business trips;
• downtime;
• lack of activity due to a strike;
• days off for caring for disabled people;
• exemption from work in accordance with the Labor Code of the Russian Federation.

If there were similar events in any billing month, then it is considered not fully worked out.

Payments received for such days are not taken into account when calculating vacation pay.

What income is taken into account when calculating?

According to clause 2 of the Regulations, the calculation of average earnings for vacation pay includes:

• salary, according to the remuneration system (salary, tariffs, prices);
• bonuses (annual, quarterly, monthly, one-time, if included in the remuneration system);
• bonuses and additional payments to civil servants for professionalism, length of service, class.

We recommend reading:

— how to take into account annual bonuses;

— how to take into account one-time bonuses;

— whether it is necessary to include financial assistance.

Any payment related to an employee’s salary is subject to inclusion in average earnings.

The following types of employee income are not taken into account:

• hospital benefits;
• vacation pay;
• maternity leave;
• business trips;
• material aid;
• compensation for housing, food, travel, telephone, internet;
• other types of payments for days excluded from the billing period.

Formulas for calculating average earnings

Vacation pay is calculated using the following formula:

Vacation pay = Average daily salary * Vacation days.

Formula for calculating average daily earnings:

Average daily wage = Income / Days worked.

Income consists of all those payments that are subject to accounting in accordance with clause 2 of the Regulations.

Days worked must be calculated separately. For a full month, 29.3 is taken - the average monthly number of days.

For an incomplete month, you need to make a separate calculation by dividing the days worked by the number of calendar days of the month, the result of the division is multiplied by 29.3.

The indicated formulas are valid for the case when the main leave is provided in calendar days - this almost always happens, with the exception of two cases:

1. a fixed-term employment contract of up to two months has been concluded with the employee;
2. A fixed-term employment contract was concluded with the employee for the duration of the season.

In the listed cases, the employee is entitled to rest in working days - 2 days for each working month.

Taxation

The accrued amount of vacation pay is subject to mandatory taxation:

• 13% of income tax is withheld (the employee receives a payment reduced by the withheld personal income tax);
• 30% of insurance premiums are charged (employer expenses).

Personal income tax and contributions are paid to the tax authority within the following period:

• Personal income tax - no later than the last day of the month in which payment for vacation is made (clause 6 of Article 226 of the Tax Code of the Russian Federation);
• insurance premiums - no later than the 15th day of the next month for the months of vacation pay (clause 3 of Article 431 of the Tax Code of the Russian Federation).