How to calculate vacation pay for an employee. How is employee leave calculated? How is compensation for vacation upon dismissal calculated?

What is vacation pay

In accordance with current labor legislation, each employee has the right to annually enjoy a fairly long period of rest, during which he retains his job and position. Vacation time is paid by the employer, and the salary is given to the worker in advance.

Vacation pay is actually the employee’s salary for the time that he could work, but will rest. Thus, vacation pay is a cash payment to an employee before a vacation, which represents the employee’s average salary for days of rest.

How to calculate vacation pay in 2019

The exact formula for calculating vacation pay is determined by the Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation No. 922 of December 24, 2007 (hereinafter referred to as the Regulations).

The average daily earnings of a worker are calculated using the formula:

D - the employee’s income for the year preceding the vacation;

12 - number of months in a year;

29.3 is the average number of days per month during the year established by the Regulations (clause 10).

For example, an employee’s total income for the year is 240,000 rubles. Apply the formula

240 000 / 12 / 29,3

and we get an average daily earnings of 682.60 rubles. This is an ideal option when the employee worked all working days in the calculation period (year).

How to calculate vacation pay if some months of the accounting year are partially worked by the employee? In this case, the average daily income is obtained by dividing earnings for the past time (D) by the sum of the average number of calendar days (29.3), multiplied by the number of complete months, and the number of days in incomplete months.

For example, an employee worked 11 months out of a billing year without a break, and in one of the months he was on sick leave for 2 weeks (that is, he worked 15 calendar days of the month). Accordingly, his income for the year will be less by 10,000 rubles (the monthly 20,000 rubles in one month were not received in full). The average daily earnings in this situation will be equal to:

230,000 / (29.3 × 11+15) = 681.89 rubles.

Next, in order to make the final calculation of vacation pay, you need to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full vacation for 28 days. This means we multiply 682.6 by 28 and get vacation pay equal to 19,112.8 rubles. Or we multiply 681.89 by 28 and get 19,092.92 rubles - vacation pay for one part-time working month per year from the second example.

Don't know your rights?

Record all information about the vacation calculation in the calculation note in the T-60 form. The form and sample of filling out the document can be downloaded.

Payments taken into account when calculating average earnings

According to the Regulations, all payments made to an employee by an enterprise are used to calculate average earnings. These include:

salary (salary, time payment, percentage of revenue, commissions, etc.);
salary received by the employee in kind;
financial support for time worked for civil servants and municipal employees;
fees for media and cultural workers;
payment to teachers of vocational schools for overtime hours of work or reduced workload for the current academic year, regardless of the time of accrual;
allowances and additional payments (for secrecy, for knowledge of foreign languages, for length of service, for class management in an educational institution, etc.);
compensation for unfavorable working conditions;
other bonuses and payments.

How to take into account the bonus when calculating vacation pay, read.

At the same time, the calculation does not take into account various social compensations (material assistance, payment for lunch, compensation for travel, training, etc.).

In addition, when determining average daily earnings, the calculation does not include amounts accrued for the periods:

maintaining the employee’s average earnings in accordance with labor legislation, except for breaks for feeding infants;
illness or maternity leave;
downtime due to the fault of the employer or for reasons beyond the control of both parties;
inability to carry out labor duties in connection with a strike, although the employee did not go on strike personally;
additional paid days off allocated for caring for disabled children or those disabled since childhood;
other cases of release from work with full or partial pay or without it.

The procedure for calculating vacation days to which an employee is entitled upon dismissal

In addition to the average daily salary of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days to which the employee is entitled at the time of termination of the employment relationship. Modern labor legislation does not establish methods for calculating the days of rest to which a worker is entitled at the time of dismissal, therefore, the Rules on regular and additional leaves, approved, are used in the calculation. NKT USSR 04/30/1930 No. 169. If an employee worked for an employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time working year. The number of vacation days due to a worker (Ku) is calculated using the formula:

Ku = (Mo × Ko) / 12,

Mo - months worked as a citizen;

Ko - the number of days of the employee’s annual leave;

12 is the number of months in a year.

Another calculation method, which employers also use, was proposed by Rostrud in letters dated October 31, 2008 No. 5921-TZ, dated June 8, 2007 No. 1920-6, and dated June 23, 2006 No. 944-6. The essence of the method is that each month worked by an employee gives him the right to 2.33 days of rest (28 days vacation / 12 months) or more if the employee’s vacation is a larger number of days (for example, for teachers 56 / 12 = 4.67 ). The number of months worked by a citizen when calculating vacation days is calculated in such a way that surpluses of less than half a month are excluded from calculations, and more than half are rounded up to a full month.

However, this method is not always accurate. If we calculate the number of vacation days earned over six months of work in this way, we will get not 14 days, but 13.98 days, and the current legislation does not provide for the possibility of rounding vacation days. The Ministry of Health and Social Development separately, in its letter dated December 7, 2005 No. 4334-17, states that if an enterprise decides to round up vacation days, it should always be upward - in favor of the employee.

How are vacation pay calculated upon dismissal?

In accordance with current legislation, upon dismissal, an employee must receive, among other required payments, compensation for vacation unused at the time of termination of the employment contract. The law does not provide for any set amounts of compensation, and the amount of payment is determined depending on the average salary of the employee for the past annual period.

Another indicator that is necessary to understand how vacation pay upon dismissal is calculated is the number of vacation days “earned” by the employee by the day the employment contract is terminated.

Download the contract form

Thus, the amount of vacation pay upon dismissal is determined by multiplying the employee’s average daily salary for the past accounting year by the number of vacation days earned but not used by the employee.

For example, how to calculate vacation pay if the average daily salary of an employee is 682.6 rubles? Let’s say that after the last vacation and before dismissal, the employee worked for 6 months, that is, he has already “earned” 14 days of rest (half of the standard 28-day vacation). We count:

682.6 × 14 = 9556.4.

9,556.4 rubles - compensation for unused vacation, which must be paid to the employee upon termination of the employment contract.

To summarize, we can say that labor legislation in the field of determining calculations of the number of vacation days due to an employee by the day of dismissal is imperfect. One of the calculation methods was established by a regulatory act of the 30s of the last century, which is valid to the extent that it does not contradict modern legislation. Another method is proposed in advisory form and is largely criticized. However, each employer has the right to choose for his organization one of the available calculation methods. The main thing is to remember that any inaccuracies in calculations (fractional values, etc.) should be interpreted to the benefit of the employee.

Every officially employed employee has the right to annual paid leave. This is stated in Art. 114 Housing Code of the Russian Federation. In addition, the vacation must be paid by the employer, based on average earnings for the last year. We are not talking about calendar years, but about working years.
Each working year begins on the date on which the employee entered into an employment contract with the employer.

Each employee's annual leave is paid by the employer. But not every employee knows how vacation pay is calculated correctly. The amount of vacation pay depends on the employee’s earnings for his last working year, as well as on the number of days he actually worked this year. Wages from previous jobs are not taken into account.

To calculate the average daily earnings for vacation pay and compensation, you first need to decide on the billing period. Months for calculation are taken based on the employee’s last working year. For example, an employee got a job on June 15, 2015. To calculate vacation pay, you should take the period from June 15, 2015 to June 14, 2016.

If an employee did not actually work for the last working year and no wages were accrued to him (for example, a woman was on maternity leave), then the previous 12 months before this period should be taken for calculation.

To calculate the actual days worked in the working year, you need to know which periods are included in the length of service for calculating vacation pay and which are not. This is stated in Art. 121 Labor Code of the Russian Federation. The length of service that gives the right to leave includes the following periods:

actual work;
periods when the employee did not actually work, but his place of work was retained. For example, annual leave or maternity leave. Are vacation pay included in the calculation of average earnings for vacation pay? No, they are excluded;
periods of forced absence due to the fault of the employer;
vacation periods at your own expense, but not more than 14 calendar days per year.

When calculating the annual earnings of a particular employee, all “labor” payments are taken into account. This:

wage;
official bonuses that are specified in the employment contract. All bonuses are included - monthly, quarterly and annual. If the year is not fully worked, then the bonus is calculated relative to the time actually worked;
various compensations and payments. Previous vacation is not included in the calculation of vacation pay.

An employee becomes entitled to annual leave after six months of working for a given employer. In this case, leave will be provided “in advance”, and vacation pay will be paid “in advance”. If an employee decides to quit, a portion of his vacation pay will be deducted from his salary.
To calculate the average earnings of this employee, a calculation period is taken equal to the period of his work with this employer. Income is calculated based on all payments taken into account for this working period.

Particular attention should be paid to the bonuses with which the employer has the right to reward its employees. If the employee has fully worked the pay period, then the quarterly bonus, just like the monthly bonus, will be taken into account when calculating average earnings under general conditions. If the billing period is not fully worked out, then:

bonuses depending on time worked will be fully taken into account in the calculation;
bonuses, which are paid in a fixed amount, will be taken into account depending on the time actually worked by the employee.

A month is considered not fully worked in the following situations:

In a given month, an employee has 2 days of sick leave, but he worked 2 Saturdays. There are 22 working days in this calendar month, and the employee worked 22 working days. But the month cannot be considered fully worked, since sick days are not taken into account when calculating average earnings. And it doesn’t matter that the employee had overtime;
the employee got a job on January 12, immediately after the New Year holidays. It was the first working day in January after the New Year holidays. For January he was paid his full salary, since he worked all working days in that month. But such a month cannot be considered fully worked, since a fully worked month is counted in calendar days. And it doesn’t matter that there were days off from January 1 to January 12.

A month is considered fully worked if the employee has not missed a single calendar day.

How to calculate average daily earnings for vacation pay

What is included in the calculation? Bonuses are taken into account when calculating vacation pay according to the period worked. For example, if a quarterly bonus is paid for the 2nd quarter, and the billing period begins in May, then the bonus will be taken into account for 2 months.

In order to take the bonus into account when calculating, you need to know the amount that needs to be included in your annual income. To do this you need to use the formula:
Psr = Pf / Krp * (Krp - Kfr), where Psr is the amount of the bonus included in the average salary, Pf is the accrued bonus, Krp is the number of working days in the calendar year, Kfr is the number of working days that were not included in the billing period .

To calculate the average salary of an employee for vacation pay, you must use the formula:
Wed. salary = D / 12 / 29.3, where D is the total amount of annual income, 12 is the number of months in a year, and 29.3 is the average number of days in a year. This value is constant and is established by the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007.

If the employee has not fully worked the pay period, then the average earnings for calculating vacation pay will be calculated using the following formula:
Dokh / (29.3 * K + D), where Dokh is the employee’s annual income, which is taken into account to calculate average earnings; K is the number of fully worked months, D is the number of fully worked days in an incomplete month. Is the amount of vacation pay included in the calculation of average earnings? No!

What is not included in the calculation of vacation pay

The following payments are not taken into account:

material aid;
compensation for lunch and travel;
compensation for training and treatment;
sick leave payments;
payments during maternity leave, as well as for child care up to 1.5 years;
the amount of past vacation pay;
other payments.

Determining average earnings for calculating vacation pay

Now you need to correctly calculate the number of days in months that are not fully worked. To do this you need to use the formula:
29.3 / K * (K - IskD), where K is the number of calendar days in an incompletely worked month, IskD are calendar days that are excluded from this month.

For example, an employee wants to go on vacation in July 2018. The billing period is from June 2017 to July 2018. In the calculation period, he was sick for 17 calendar days in October and 11 calendar days in March. Thus, to calculate the average salary for vacation, he worked 29.3 / 31 * (31 - 17) = 13.23 days in October, and 29.3 / 31 (31 - 11) = 18.9 days in July
Thus, the employee worked 10 full months and (13.23 + 18.9) = 32.13 working days.

During the billing period, the employee received 652,000 rubles, including:

bonus in the amount of 84,000 rubles;
compensation for training - 52,000 rubles;
compensation for lunch - 30,000 rubles;
sick leave payments - 17,800 rubles.

The amount of the bonus that is taken into account for calculating vacation pay will be equal to:
84,000 / 247 * (247 - 13.23 - 18.9) = 72,937.17 rubles.
The annual income of this employee was:
652,000 + 72,937.17 - 52,000 - 30,000 - 17,800 = 624,137.17 rubles

The average earnings of this employee for 1 working day in the billing period will be equal to:
624,137.17 / (29.3 * 10 + 32.13) = 1,919.65 rubles.

How to calculate vacation pay if an employee does not work the entire estimated time?

Sometimes in practice situations arise in which the employee has not fully worked out the required time period. For example, when an employee has recently started a new job. In this case, all time worked by the employee must be used in fact. An example of calculating vacation pay in this situation may look like this:
Artemov I.V. was employed at Art-object LLC. In July 2019, he wished to take the required paid leave. The rest period was 14 calendar days, which the employee indicated in the corresponding application for leave, which was submitted to his superiors. At the time of his retirement, I.V. Artemov’s salary, in accordance with the provisions of his employment contract, as well as with the tariff schedule operating within the organization, was 20,000 rubles. However, during the billing period, the employee was on sick leave for 4 days. That is why for one month he was paid a salary of 16,190 rubles.

The procedure for determining the exact amount of vacation pay will begin with establishing the average amount of earnings of Artemova I.V. To do this, you need to do the following:

First, all payments that were received by the employee in the corresponding pay period are summed up. In this case, Artemov I.V. received only wages, without any additional remuneration or other compensation. The total amount of funds received was 236,190 rubles.
Next, you need to determine the exact number of days that the employee worked in the corresponding billing period. For this purpose, information from the working time sheet, as well as from other internal documents of the company, is used. Artemov I.V. for the entire billing period it turned out to be 347 working days.
The next step will be to divide the total earnings by the number of days worked. 236 190:327 = 679 rubles. This amount represents the average earnings of Artemova I.V. for one day of his work in the organization.
And finally, the final stage will be the calculation of the final amount of vacation pay that will be due to the employee going on vacation. To do this, the amount of average earnings for one day must be multiplied by the number of days due that are provided to the employee, 679x14 = 9,500 rubles. It is this amount of payment that the employee must receive before the start of his vacation period.

An example of calculating vacation pay in working days

Consider the following example:
Shtatnova I.V. The vacation period was provided in working days, since immediately after the end of the vacation the employee was dismissed from the organization. The dismissal occurred due to the expiration of a previously concluded employment agreement with a subordinate. For the last month of work, the employee was paid 30,000 rubles as her basic salary. The procedure for calculating vacation pay, in this case, will include the following steps:

Determining the exact number of days on the basis of which the employee was provided with vacation pay. Here, the usual calendar month should be taken as a basis, from which official holidays are excluded.
Next, you need to establish the exact amount of the employee’s average earnings. To do this, the entire amount of payments that was accrued to her for the only full working month - September, must be divided by the number of days worked in a given month. Based on the calculations made, the total amount of average daily earnings was 1,100 rubles. It should be noted that in the month worked, the employee received only her salary, without any additional bonuses or other payments.
Next, based on the above indicator, you can calculate the exact amount of vacation pay that the employee will be entitled to. According to general legislative rules, for each month worked by an employee, he is given two vacation days. This rule applies to absolutely all employment contracts, including both fixed-term and open-ended agreements.

Since Shtatnova I.V. She worked in the organization for only one month, therefore, she will be able to claim vacation pay for exactly two days of rest. The calculation formula, in this case, will look like this: the average earnings for one day of work must be multiplied by the number of days of legal rest due to the employee. We get: 1100x2 = 2200 rubles. It is this amount of money that the employee will have to receive in her hands on her last working day before her immediate dismissal.

How are vacation pay calculated? When does an accountant think is the best time to go on vacation?

This information will be useful for students of retraining and advanced training courses in the following areas:

Labor protection at the enterprise

Number of vacation days

Any citizen of Russia who works has the right to rest in the form of vacation. For one year of work at an enterprise, an employee is entitled to 28 days of vacation (Labor Code, Article 115).

Extended leave is provided for certain categories of professions and positions. For example, according to Decree of the Government of the Russian Federation dated May 14, 2015 No. 466, from 42 to 56 vacation days are provided for teaching staff (download Decree 466 as amended on April 7, 2017)

Extended leave for medical workers is regulated by Decrees of the Government of the Russian Federation No. 482 and No. 1588. For example, psychiatrists and their staff, as well as the hostess sister who is directly involved in patient care, have the right to an additional 35 days of rest, the head nurse - 28 additional days. days, and TB doctors, as well as laboratory assistants of all levels - 21 days. Other health workers – an additional two weeks.

Calculation of vacation days

After working for six months in an organization, an employee has the right to take vacation for the days worked. Vacation days are calculated according to the following scheme:

1 month worked = 2.33 vacation days. After six months of work, 14 days of rest appear.

Vacation days fall on holidays

Holidays do not count towards holidays. For example, if your vacation falls on January holidays, then these days will not be counted as vacation days. Accordingly, these days are not paid. On the one hand, this is a plus - you have one more extra day of rest. On the other hand, you will not receive vacation pay for it. That is, from a financial point of view, this is a minus. You have to choose: rest longer and get less.

Vacation is not only a right, but also an obligation

Those days that you did not use accumulate, but not more than 2 years.

In turn, the organization may be fined if it is discovered that the employee has not been on vacation for more than 2 years (Article 124 of the Labor Code of the Russian Federation and Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Employees do not have the right to refuse leave; such behavior is a violation of internal labor regulations (Article 192 of the Labor Code of the Russian Federation). In this case, disciplinary action and even dismissal are due.

Calculation of vacation pay upon dismissal

In some cases, the employer compensates the employee for unused vacation days; the employer has the right to compensate in cash.

Withholding the amount for used vacation upon dismissal

Employees who worked the first six months, took 28 days of vacation, and then quit, will be recalculated, as a result of which the accounting department will withhold part of the payments. By law, you can withhold no more than 20% of the salary paid upon dismissal. If they do not cover the debt, the balance can only be collected if the employee agrees to pay it back voluntarily.

Compensation for unused extended leave

Employees who have the right to extended leave may exercise the right to receive monetary compensation for unused leave. You can use money to compensate for all days that exceed 28 mandatory days.

How are vacation pay calculated?

Payments of vacation pay are made no later than three days before the vacation. This includes weekends, holidays and workdays. In case of delays, the employer must ask the employee for consent to receive delayed vacation pay on a bank card.

To calculate vacation pay, average daily earnings are calculated - SDZ. This amount of income for 1 year is divided into 12 parts-months and 29.3. The last figure reflects the average number of days in a month. The resulting amount is multiplied by the number of vacation days.

What is included in the calculation of average daily earnings?

The annual salary does not include days of work where the employee receives average earnings rather than the usual salary. These include:

vacation,
sick leave,
business trips, etc.

The rules for calculating vacation pay are regulated by the provisions of Article 139 of the Labor Code of the Russian Federation and the Regulation on the specifics of the procedure for calculating the average salary No. 922.

Calculation of vacation pay and salary

In fact, the amount of vacation pay is always less than the salary itself. This is because these two parts are counted differently.

Salary calculation:

The salary is divided by the number of working days in a month and multiplied by the number of days worked. Let's say that this month has 23 working days, and another month has 20 days. As a result, it turns out that 1 working day in a shorter month will cost more than in a longer one. Note that we are talking about employee salaries here. Its size is indicated in the employment contract, and when calculating the average daily earnings, it is this that is taken into account. That is, for companies that have adopted a gray remuneration scheme, going on vacation is not very profitable.

Vacation pay calculation:

As we have already mentioned, vacation pay is calculated based on the calculation of average daily earnings. And here all calendar days are taken into account, including weekends. As a result, it turns out that 1 day of vacation costs less than 1 working day.

When vacation falls only on working days - for example, Monday, Tuesday and Wednesday - then for these three days the person receives three SDZ. And three working days are deducted from his salary, which, as a rule, are more expensive.

To make it more profitable to take a vacation, include weekends in your account: they do not subtract working days from your salary, but are included in the calculation of vacation pay. So, contrary to stereotypes, taking paid leave in May between holidays is beneficial if the vacation includes weekends. But at the end of the month the situation changes: vacation in the last weeks of May will hit your wallet.

In what cases will vacation pay be much less?

if the employee was on maternity leave, on sick leave, on a business trip, on vacation, or participated in blood donation days;
when there was a salary increase during the year;
there were no bonuses during the year;
there are holidays in the month.

Instructions for using the vacation days calculator

Change the data in the "Duration of annual leave" field if you have a different duration. Also enter the number of days used if you know it.
In the Hiring Date and Estimated Date fields, enter your dates. The settlement date is the date on which you want to receive a settlement. These fields are required.
The data entered into the fields of the tables “Absence from work without reason” and “Parental leave” will proportionally deduct vacation days.
The data entered into the fields of the “Leave without pay” table will also proportionally deduct vacation days with the exception of the first 14 calendar days in each year.
Click "CALCULATE". You can save the result as a doc file.

Please also take into account:

Use the Today button (circle with a dot) to quickly insert the current date.
Use the appropriate buttons to add, delete and clear required fields for faster and more convenient entry and change of information.

About the calculator for calculating the number of vacation days

The vacation days calculator will easily allow you to find out how many days of vacation the employee has accumulated at one time or another.

Legislative basis for calculating vacation days

The calculation of vacation time is made in accordance with Art. 121 of the Labor Code of the Russian Federation.

Why know your vacation record?

The time spent working for one employer, which gives the right to take annual leave, which will be paid, may be needed not only to directly calculate this period, but also to know how many days are subject to compensation upon dismissal.

What is included in the vacation experience?

An employee who works continuously for the same employer will be entitled to annual leave, taking into account the following periods:

the time when he actually performed his duties;
periods when the employee was absent from work, but his place was retained (vacation, sick leave, maternity leave, military service, etc.);
weekends and other non-working days;
forced absence from work due to illegal dismissal;
suspension due to untimely completion of a medical examination (if this is not the employee’s fault);
additional administrative leave (no more than two weeks per calendar year).

IMPORTANT! Changes were made to the legislation regarding the accrual of length of service during administrative leave:

from 12/30/2001 to 10/05. 2006, no more than 7 days of vacation at your own expense per year were taken into account;
from 10/06/2006 this limit increased to 14 days.

What is not included in the vacation experience

Some periods of time will not be taken into account when calculating the length of service required for leave, namely:

employee absenteeism;
suspension due to alcohol, drug or toxic intoxication;
denial of permission to work due to ignorance or failure to pass safety regulations;
the employee did not undergo a mandatory medical examination due to his own fault;
inability to perform work according to a medical report;
termination of a license required for work (for example, a driver’s license, a weapons permit, etc.);
leave to care for a child over 1.5 years old.

Counting Features

The basis is the duration of annual leave of 28 days, unless otherwise established for special categories of employees.

In the first year of work, the minimum length of service to be able to go on vacation must be at least six months. This is not included in the calculator, just keep it in mind.

In case of dismissal, employees who have worked for at least 11 months will be able to receive 100% compensation for unused vacation days.

If an employee went on vacation before 11 months of continuous work and was then dismissed, then part of the vacation pay received in advance upon dismissal will have to be returned to him.

It is prohibited not to take annual leave for more than 2 years in a row.

It is allowed to break the vacation into parts, but one of the parts should not be shorter than 2 weeks.