How to calculate vacation days for hours worked. How to calculate the number of vacation days for the worked period using the formula? How to calculate vacation time
The severance pay calculator calculates in several stages. First, the number of calendar days of unused vacation is determined, for which the employee is entitled to compensation. The compensation amount is then calculated. To do this, you need to know the size of the average daily earnings of a resigning employee. By the way, if necessary, the calculator will help calculate the average daily earnings.
Calculation of compensation for unused vacation: formula
Compensation for unused vacation is calculated according to the following formula:
The number of unused vacation days, as a general rule, is determined as the product of the number of vacation days due to the employee for each month of work (annual vacation is divided by 12) by the number of months worked for a particular employer, minus vacation days already taken.
Pay attention to the fact that when calculating the number of months worked for the employer, there are some peculiarities (clause 35 of the Rules, approved by the NCT of the USSR on 04/30/1930 N 169). So, if an employee has worked less than half a month, then this month is excluded from the calculation, but if half or more, this month is taken into account as a whole. As explained to us in Rostrud, if there are 31 days in a month, then half is 16 days, and if there are 29 days in a month, then half is 15 days.
Compensation for unused vacation, if the vacation is granted in working days
For certain categories of employees, leave is granted not in calendar days, but in working days. For example, such workers include seasonal workers (Article 295 of the Labor Code of the Russian Federation), as well as employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation). So, compensation for unused vacation for these employees is calculated according to the same formula as for employees who are granted vacation in calendar days (see the formula above). However, the number of unused vacation days is calculated differently:
Deadline for payment of compensation for unused vacation
All settlements with the employee upon his dismissal by the employer must be made on the last day of work of this employee (Article 140 of the Labor Code of the Russian Federation). Accordingly, the employee must also receive compensation for unused vacation on his last working day.
Liability for non-payment of compensation for unused vacation
If the employer does not pay the retiring employee compensation for unused vacation, and the labor inspectorate finds out about this (for example, the employee writes a complaint), then the employer will be fined. The amount of the fine is (part 6, article 5.27 of the Code of Administrative Offenses of the Russian Federation):
- from 30000 rub. up to 50,000 rubles - for a legal entity-employer;
- from 10000 rub. up to 20000 rub. - for officials of the legal entity-employer;
- from 1000 rub. up to 5000 rub. - for individual entrepreneurs.
By the way, if the employer pays compensation for unused vacation, but in violation of the deadline, then along with this compensation, the employer is obliged to pay the employee another compensation - for delayed labor payments (Article 236 of the Labor Code of the Russian Federation). Its size can be calculated by ours.
The right to rest is enshrined in the Constitution of the Russian Federation. An employee's vacation refers to social guarantees, and the amount of the paid vacation period for employees is reflected in the labor and collective agreements of enterprises.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how to solve your problem , please contact the consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week .
It's fast and FREE !
Normative base
The procedure for providing rest and how many days, according to the law of vacation, are required for employees are established in Chapter 19 of the Labor Code of the Russian Federation.
The Code contains the procedure for granting holidays, their types, duration depending on the category of persons or work, the possibility of obtaining compensation and other important conditions for employees.
Paid annual leave is granted:
- Regular employees.
- Part-time workers hired under employment contracts.
- Temporary workers employed under fixed-term contracts for a period of more than 2 months.
The sequence and timing of vacation periods for employees are approved by order and form T-7. The number of days of paid vacations provided is fixed in the internal documents of enterprises.
When compiling the T-7 form, the period worked by the employee of the enterprise, the wishes of the employees and the production need are taken into account.
The vacation schedule includes both basic and additional vacations of employees.
A sample T-7 form can be downloaded here:
What determines the duration?
The Labor Code of the Russian Federation establishes vacation periods for various categories of employees and types of job duties . The term of the vacation period is determined regardless of the full or part-time working hours under the terms of the employment contract.
Annual holidays
The main vacation period in accordance with the provisions of Art. 115 of the Labor Code of the Russian Federation is 28 days in calendar terms.
The holiday period includes the time:
- Fulfillment of labor duties.
- Absences from the workplace with the preservation of the place of employment.
Keeping a job does not always mean the right to take into account the period in the calculation of vacation time.
Reasons for absence from the workplace, included in the billing period for vacation:
- Training in the form of advanced training and related to passing a session or entering an educational institution.
- Business trips in the direction of the employer.
- Periods of temporary disability ().
- Fulfillment of public service.
- Another vacation.
- Suspension of the work process on the decisions of supervisory authorities due to violations by the employer of labor protection rules.
Leave without saving wages in the amount of 14 calendar days is included in the billing period for granting annual leave .
In case of illegal dismissal with subsequent reinstatement, the downtime gives the right to accrue a vacation period.
The reasons for the actual non-fulfillment of duties that do not give the right to leave include:
- Walking for unspecified reasons.
- Suspension from duty due to drunkenness, lack of certification in labor protection or medical examination.
- Leave without pay for more than 14 days.
- Child care leave.
In the presence of the above reasons, the billing period from the date of commencement of employment is extended.
Additional
The legislation provides for the provision of additional leave to certain categories of persons.
Social guarantees are provided as a compensatory measure when a person performs duties under special conditions.
The list of working conditions that give the right to additional rest is established in Articles 116-119 of the Labor Code of the Russian Federation.
Benefits are granted in the performance of duties:
- With a special nature of work. The term and the list of persons are determined by the Government of the Russian Federation.
- In unhealthy working conditions. Workplaces with hazardous conditions are established by industry laws. The period of additional leave cannot be less than 7 days.
- With irregular work schedule. Available for at least 3 days.
The possibility of obtaining additional leave should be included in the internal documents of the enterprise - the collective and labor contracts.
Minimum and maximum terms
The terms for granting basic and additional holidays are established by the Labor Code of the Russian Federation.
A period less than the legally guaranteed norm is not established. The period is recorded in calendar days. The minimum period of the main vacation is 28 days.
In Art. 115 of the Labor Code of the Russian Federation also provides the concept of extended leave.
- - 30 days.
- - 30 days.
- Employees of chemical weapons enterprises - 49 days.
- Disabled persons of any group - 30 days.
Employees of educational institutions and other teachers are granted leave from 42 to 56 days.
Sectoral legislative acts determine the category of positions, who are entitled to a vacation of 56 calendar days.
The employer can independently establish additional leave in excess of the regulatory requirements.
Payment is made at the expense of the enterprise and is not included in the costs to determine the taxable base.
In what cases is it possible to extend or split the total number of days?
The employee of the enterprise receives the main vacation annually.
Half of the vacation period - 2 weeks - the employee must receive at once, for the rest of the period it can be split during the year.
Receiving compensation is possible only in exchange for additional leave.
Calculation features
The correct calculation of the vacation period is determined from the date of employment.
Days that do not give the right to leave are excluded from the calculation period.
What is included in the calculation?
In some cases, doubts arise when calculating in calendar days or working days for a vacation of 28 days.
The calculation of the vacation period is made only in calendar days.
When calculating, a personnel worker includes days off in the period and increases the period by the number of public holidays and the period of illness confirmed by the sick leave.
Weekends and holidays
The number of calendar days in which the calculation is carried out includes weekends of the normal working week.
In relation to holidays, the law establishes a different rule.
According to Art. 120 of the Labor Code of the Russian Federation, holidays are not included in the number of vacation days and are summed up to the vacation period.
sick leave
The period of incapacity for work, which occurred on vacation, extends the period of rest by the number of days of illness.
The basis for extending the vacation is a sick leave issued according to the rules.
Leave is not extended when applying for:
- In case of violation of the disease regimen and the presence of a corresponding mark in the document.
The employee has the right to dispose of the days of the sick leave during the vacation period at his own discretion.
He can extend the vacation days, postpone the vacation period, add additional days to the next vacation.
The period for transferring days of sick leave is determined in agreement with the employer.
Downtime
The coincidence of the start date of the vacation with the production downtime at the enterprise does not affect the postponement or extension of the vacation.
The vacation schedule is approved and its observance is mandatory for the employee in all cases, except for those stipulated by law.
The transfer of vacation is allowed in the performance of public duties, illness, lack of timely payment of vacation pay.
study holidays
Study holidays are not related to the period of calculation of the main vacation.
Days for study or admission to study are provided on the basis of a certificate from the educational institution.
The period of study gives the right to the next annual leave.
How to calculate correctly?
The countdown of the period giving the right to leave begins with the month of employment. You can determine how vacation is considered using the Labor Code of the Russian Federation.
Example:
Sidorov A.A., a locksmith at the Oktyabr enterprise, was hired on November 12, 2019. The opportunity to receive annual leave arose after 6 months of continuous work at the enterprise, i.e., from May 13, 2019.
However, in the billing period, the employee was granted leave without pay for a period of 1 month. By law, only 14 days of the period give the right to leave. 16 days are added to the 6 month billing period. The right to leave from Sidorov A.A. will only occur from May 29, 2019.
The right to a full vacation period for an employee arises after 12 months of experience at this enterprise. If an employee goes on vacation before the due date (after 6 months from the start of employment), he is given part of the vacation.
Questions in some cases arise when determining the days of additional leave.
To receive benefits, you must work for a period of at least 11 months in special working conditions.
If the employee has not fully completed the period, an additional period of rest is provided according to the working conditions with the determination of the number of days by calculation.
For regular employees
Employees who are on the staff list of the enterprise have the opportunity to regulate the start time of vacations.
For the first year, a restriction is established: the first vacation is granted after a year or at the request of the employee six months after employment.
In the future, the start date of the vacation is not tied to the billing period.
When an employee leaves:
- Compensation is issued for the days of unused, but required vacation.
- The amount of overpaid leave is not withheld by the employer.
In the calculation of days for payment of compensation, full months of the period starting from the day of employment are taken.
For part-timers
Vacation for external part-time workers is provided simultaneously with the rest of the main job.
In the absence of a period worked out sufficient for a full vacation, a part of the period for combined work is provided in advance.
The predominant number of part-time workers have a working week halved.
Subject to the fulfillment of the hours of the working week of the employment contract, leave is granted in full on a general basis.
Paid leave is provided to the employee annually as a social guarantee.
The calculation and procedure for granting a rest period are determined by law. The number of vacation days cannot be less than the period established in the Labor Code of the Russian Federation.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
- All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.
Therefore, FREE expert consultants are working for you around the clock!
Workers are aware of their right to, but at the same time, few people are familiar with the procedure for calculating the agreed type of vacation, as well as the number of days they can claim.
Moreover, in some cases, even personnel workers experience difficulties, especially if the employee’s working period is shifted for one reason or another. That is why, in order to avoid incidents when providing time off from the work process to the required extent, this issue is covered by law.
Legislative regulation of the issue
According to the norms determined by law, a worker can count on rest, both between shifts and weekly, and the annual basic one in the amount of 28 days in calendar terms on the basis of Article 115 of the Labor Code of the Russian Federation.
At the same time, in accordance with the norms enshrined in Article 116 of the Labor Code of the Russian Federation, if the working conditions at the enterprise deviate from normal or have some features, the worker is also entitled to, the size of which is approved by law.
In particular, in accordance with Article 117 of the Labor Code of the Russian Federation, if available, the minimum length of the period of release from labor duties is a full week, and on the basis of Article 119 of the Labor Code of the Russian Federation, 3 days. In the case of work in the northern regions, from 24 to 16 days, and for conditions that imply increased psychological stress or other features, up to 10 days, but already in proportion to the length of service worked.
At the same time, according to the norms reflected in the Letter of the Ministry of Labor No. 861-7, both the main vacation and the additional, in general, are annual holidays by summing up the indicated periods, taking into account some features reflected in the Letter of the Ministry of Labor No. 14-2 / V-1045 and implying the provision time of legal absence from the workplace only for work actually carried out in the specified conditions.
But the main rest is calculated already on the basis of the norms enshrined in Rules No. 169, but taking into account certain circumstances. In particular, the length of employment at the enterprise for at least six months, the length of administrative rest for the calendar year and use, if it was granted. That is, according to Article 121 of the Labor Code of the Russian Federation, only periods during which the employee directly worked or was released, for example, during illness, will be taken into account.
Working hours
In accordance with Article 122 of the Labor Code of the Russian Federation, rest is provided to each worker annually, but taking into account the planned rest periods reflected in the priority schedule.
At the same time, for the first year of employment, an employee can count on a vacation of a full duration equal, in accordance with Article 115 of the Labor Code of the Russian Federation, 28 days in six months , but again, taking into account the schedule. But for the second and subsequent years, the time of release from duties is provided already without taking into account the worked period, respectively, also on the basis of the schedule.
At the same time, in a number of cases, stipulated in the Labor Code of the Russian Federation, the annual right to temporary exemption from labor duties may be granted to an employee even before the expiration of six months . In particular, the management of the company is obliged to satisfy the employee's request for unscheduled rest in the following situations:
The law also allows the possibility of issuing annual leave for ordinary employees who do not belong to privileged categories, but only in agreement with the management, for example, in the event of family problems and for a period that can be calculated in proportion to the hours worked.
What is a billing period
Within the framework of the law, a billing period is a certain length of time, which is taken into account for the implementation of accruals or other actions.
For example, the billing period for vacations is a calendar or working year, depending on what this concept is used for. Suppose, for calculating vacation pay, the last 12 months are taken into account, for which the actual average earnings are calculated in accordance with Article 139 of the Labor Code of the Russian Federation.
In turn, when calculating the days of release from work, this indicator is calculated in a completely different way, moreover, some difficulties may arise in determining it. In particular, according to Article 121 of the Labor Code of the Russian Federation, the length of service granting the right to annual rest includes the following periods:
At the same time, according to Article 121 of the Labor Code of the Russian Federation, the length of service, on the basis of which the number of days is calculated, does not include the following days:
- time spent on maternity leave;
- suspension from the performance of duties is already the fault of the worker, for example, in connection with the failure to undergo a periodic medical examination. examination or termination of a license or other documents, for example, the same driver's license.
Also, according to the Letter of the Ministry of Labor No. 14-2 / B-1045, the time of release from work duties, which is due in addition to the already existing annual one, is provided only for the time of employment precisely in conditions that deviate from the norm, and on the basis of which the agreed days are provided. That is, in fact, the length of the agreed vacation will not be the same 7 days, but possibly less if the employee was sick during the year or used part of the main rest.
Counting order
In fact, calculating the amount of annual leave does not cause any particular difficulties, given that you just need to determine from which calendar date to count 28 days. At the same time, if one of the holidays specified in Article 112 of the Labor Code of the Russian Federation occurs during the rest, the period of release from work will be extended, respectively, by the number of holidays.
But the calculation of additional time for release from work duties has its own nuances. In particular, for starters, the working days of the worker are taken into account, that is, from the moment of admission to the day the rest is provided. Then, days of incapacity for work, if any, as well as other periods of absence from the enterprise, for example, the same administrative leave, are excluded from the agreed period of time.
If the worker was employed for a full year corresponding to 12 months, then the allowance is granted in full, for example, for 7 days.
If the employee was absent for two months, then the rest is respectively provided only for 10 months, by making the following calculations:
- 7 / 12 = 0,58;
- 0,58 * 10 = 5,8.
At the same time, if during the calculation the day turns out to be incomplete, rounding is applied , which in this case will lead to 6 days of rest.
Incomplete billing period
According to the norms determined by Article 115 of the Labor Code of the Russian Federation, the time of release from work is issued in full equal to 28 calendar days after six months of employment, taking into account weekends and sick days.
At the same time, in accordance with Article 121 of the Labor Code of the Russian Federation, the period granting the right to legal rest does not include :
That is, if a worker was absent for several months during the year due to the use of the above time intervals, the working period, which begins its countdown from the moment of employment, is shifted by a number of days equal to the absence.
For example, an employee was admitted to the company on February 17, 2015, during the period from 2015 to 2016. vacation was used in full, and for the period from 2016 to 2017. rest according to the schedule was to be granted in January. At the same time, during the working year, the worker used the right to exemption from work duties at his own expense equal to 2 months, which automatically led to a decrease in the total time for calculating leave by 45 days and, as a result, to a reduction in annual rest time.
Example
For each month of employment, a worker is entitled to an average of 2.33 days of legal rest based on the following calculations:
- 28 days is divided by the calendar number of months equal to 12: 28 / 12 = 2,33.
If the employee is granted leave in full, then, accordingly, the above calculation is not made due to the fact that it is not necessary.
If the working period of the employee is reduced, for example, by one and a half months, then the following actions should be taken:
- 12 — 1,5 = 10,5
- 10,5 * 2,33 = 24,46.
At the same time, in accordance with clause 35 of Regulation No. 169, less than half of the surplus is excluded, which ultimately leads to the length of the annual rest equal to 24 days.
Before the decree
In accordance with Article 260 of the Labor Code of the Russian Federation, an employee in a special position before childbirth or immediately after them, as a measure of additional support, was granted the right in full and without taking into account the length of service worked in the company. That is, in fact, a woman is given rest in advance, which in some cases can lead to some difficulties.
In particular, if there is employment for only 4 months, the employee, when going on maternity leave, will receive the right to rest for 28 days, while, based on the period worked, she is entitled to only 9 days:
- 4 * 2,33 = 9;
- 28 -9 = 19.
At the same time, given that a woman is provided for childbirth, which, according to the norms of Article 121 of the Labor Code of the Russian Federation, is included in the total time of employment to calculate the duration of the period of release from work, 140 days will be added to the already existing 4 months and, in general, will amount to 8.
Thus, by the time she goes on leave before giving birth, the woman will be given 19 days (28 - 9) in advance, but at the end of the sick leave, the difference between the actually earned and provided vacation on a preferential basis will already be 9 days:
- 8 * 2,33 = 18,64 = 19;
- 28 — 19 = 9.
That is, in fact, when leaving, a woman will have to work only 4 months to cover the difference between the vacation provided in advance and the time actually worked, after which she will have the right to an annual vacation in a general manner.
For the rules for granting the right to annual periods of release from work, see the following video:
Every officially employed citizen has the right to an annual paid leave of 28 calendar days. Vacation is paid based on the average earnings of the employee for the last calendar year. This implies not a calendar year, but a working one, and the countdown does not start from January 01, but from the date of conclusion of an employment contract with a specific employer.
The right to take annual leave arises from the employee after six months of work with this employer. If the parties to the contract reach an agreement, the leave may be granted earlier. If an employee quits before having worked even six months, then the employer is obliged to pay him compensation for unused vacation days. And how to calculate how many vacation days an employee has accumulated? The formula for calculating vacation pay is not that complicated. You need to know what periods are taken into account for the length of service that gives the right to leave.
Starting from the second year of performance of their labor duties, the employee's leave is provided in accordance with the schedule, which must be approved at each enterprise by December 15 of the current year for the next year. Every employee should know how to calculate vacation pay.
Vacation pay is calculated according to the formula:
OTP \u003d (Salary / (12 * 29.3)) * number of vacation days, where:
- OTP - the amount of compensation received for vacation;
- Salary is the salary of this employee for the entire period worked; 12 - the number of months in a year;
- 29.3 is the average number of days in a month. This value is set at the level of the Government.
Calculation and payment of vacation pay must be made no later than 3 calendar days before the start of the employee's vacation. It is more difficult to use the above formula if the employee has not fully completed the working year.
(29.3 / 12) * total number of months worked. 29, 3 / 12 \u003d 2, 44 days each employee has for the month actually worked.
When calculating vacation pay, the following periods are taken into account, in accordance with Art. 121 of the Labor Code of the Russian Federation:
- actual work time;
- days when the employee was actually absent from the workplace, but it remained with him. Such cases are given in the Labor Code of the Russian Federation and other regulations;
- days of forced absenteeism ;
- other periods specified in Art. 121 of the Labor Code of the Russian Federation.
For example, an employee got a job on November 02, 2015, and on April 28, 2017, he quit. The entire period he worked completely, without gaps. Thus, he "accumulated" 5 months of seniority for the holidays. Since April "passed" for half, it is considered completely. Therefore, the employee has "accumulated" 2.44 * 5 = 12.2 vacation days. According to the rounding rules - 12 calendar days.
Vacation pay formula
What does the formula for calculating average earnings for vacation pay look like:
Srzar \u003d Zarpl / (12 * 29.3), where:
- srzar is the average salary for 1 day of work of a particular employee;
- Salary is the entire accrued salary of a particular employee for the last working year;
- 12 - the number of months in a year;
- 29.3 - the average number of days in 1 month.
For example, an employee got a job on June 02, 2016, and from June 01, 2017 he has the right to go on vacation. During this period, he received 578,000 rubles. Thus, his average salary for 1 day of work is equal to:
578,000 / (12 * 29.3) = 1,638.32 rubles.
The formula for calculating vacation days is as follows:
(29.3 / 12) * total number of months worked. 29.3 / 12 \u003d 2.44 days each employee has for the month actually worked. For example, an employee has worked a full 7 months for this employer. Therefore, upon dismissal, he has the right to receive compensation for 7 * 2.44 = 17 calendar days of vacation.
Calculation formula
The formula for calculating vacation days is as follows:
The average earnings of this worker * the number of vacation days.
Each employee has the right to independently split his vacation, but with the condition that one half of it will be at least 14 calendar days. The remaining days he has the right to share. But you need to reach an agreement with the employer, since the splitting of the vacation is out of the general schedule, and this may affect the rest of other employees.
The average earnings for 1 day of work is calculated using the following formula:
All earnings for the last calendar year / 12 * 29.3
Vacation pay in 2018 is calculated taking into account the Regulations on the procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. New calculation rules have not been developed or approved for several years.
The amount of money that the employee will receive for the period of his rest is influenced by the following factors:
- the period for which the calculation is made;
- average salary of an employee. It is for the purposes of calculating this indicator that it is necessary to take the appropriate certificate from the previous employer. This will allow not to “lose” some amounts and periods;
- work experience;
- the number of rest days that the worker wishes to use. The maximum amount of compensation will be paid for 28 calendar days of vacation.
Only the employee who officially works under an employment contract . If a civil law contract is concluded with an employee, then such a performer does not have the right to leave. The standard vacation duration is 28 calendar days. But there are some categories of workers who, by virtue of their profession and position, may qualify for additional days of rest.
The first vacation is granted after six months of work, then - according to the schedule. There are such employees who can go on vacation at a time convenient for them, despite the previously approved document:
- women who are about to go on maternity leave;
- employees who officially adopted a child who is not yet three years old;
- underage workers.
Important! Each employee, having agreed with the employer, has the right to receive leave without pay. In this case, you do not need to calculate anything, since the management does not have to pay for these days. But if you arrange such a vacation lasting more than 14 days, then this will affect indicators such as length of service and the length of the working year.
Number of days in the period
To calculate vacation pay, you must take the previous 12 months and the time actually worked in them. The company may set a different billing period (for example, six months or a quarter). But this norm must be enshrined in a collective agreement or other regulatory act. With this provision, the employee must be familiarized with the signature when applying for a job.
A self-set period should not worsen the position of the employee, as if the "standard" period were used in the calculation.
If an employee decides to take a vacation after six months, then the time actually worked by him is taken into account for the calculation. When calculating, you need to know which periods are excluded. These include the days the employee is on sick leave (for various reasons) and on unpaid leave (more than 14 days).
Accountants sometimes have a question about accounting for holidays that fall during the employee's rest period. Should they be considered? According to the clarifications of the Ministry of Labor (letter No. 14-1 / B-351 dated April 15, 2016), these days "automatically" extend the vacation, but they are not paid.
What if the period is excluded completely? For example, a woman was on leave to care for her child. Then, for the calculation, one should take the period that was fully worked out, even if it was several years ago. If this period is also completely excluded, then you need to take the billing month and the days actually worked in it.
Downtime that occurred through the fault of the employer is also excluded from the billing period. This period is paid from the wage fund at the rate of 2/3 of the average earnings. But neither the amount nor the days are taken into account when calculating vacation days.
Payments taken into account in the calculation
To correctly calculate the average earnings, you need to know which payments are taken into account in the calculation. Government Decree No. 922 states that the employer must take into account all amounts that relate to wage payments. These payments must be spelled out in the relevant local regulatory act, which the employee must be familiar with when applying for a job.
Average earnings are calculated on the basis of the provisions of Art. 139 of the Labor Code of the Russian Federation. Analyzing this article, we can conclude that all payments (including incentives) that are included in the remuneration system of a given employer and that do not contradict the norms of the law are taken into account. It does not matter how these payments are made.
The question arises about accounting for bonuses, since they relate to incentive payments. For the calculation, those bonuses that relate to the wage system are taken into account. Their list should be spelled out in one of the following local regulations:
- contract of employment;
- position on wages;
- regulation on incentives (bonuses);
- collective agreement.
Vacation pay calculation
Some employees, wanting to extend their vacation, arrange vacation so that it “hooks” on weekends and holidays. If official non-working holidays fall into the employee's legal vacation, they are not included in the number of vacation days and, as a result, are not paid. In Art. 112 of the Labor Code of the Russian Federation provides an exhaustive list of official non-working holidays in Russia. Most of them fall in January.
Young workers are often concerned about the question, but are weekends taken into account during the vacation period? According to Art. 119 of the Labor Code of the Russian Federation, annual paid leave in Russia is provided in calendar days. In Art. 120 of the Labor Code of the Russian Federation states that weekends, along with working days, are included in vacation and are payable.
Vacation duration
In Russia, the minimum duration of annual leave is 28 calendar days. All citizens who are officially employed can count on such a vacation. These include persons working under an employment contract. Persons carrying out their activities under a civil law contract cannot count on the annual provision of 28 days of rest. Such guarantees are given only officially working.
In Russia, certain categories of workers have been identified who are entitled to extended rest. The number of additional days is provided by law. In addition, the employer has the right to independently "throw" a few days for vacation. But this provision should be spelled out in the local regulatory act.
Calculation example
In order to understand how to correctly calculate vacation pay, it is necessary to give a few examples.
Example 1. Employee N. wrote an application for annual leave from 02.04 to 30.04. His salary is 56,000 rubles. Before the New Year, all employees, including employee N., were given a bonus in the amount of 18,000 rubles. Every month, employee N. receives compensation for gasoline in the amount of 5,000 rubles and for mobile communications 1,000 rubles. The period worked out by N. completely.
- The billing period from 04/01/2017 to 03/31/2018 has been fully worked out.
- Payments that must be taken into account when calculating vacation pay:
- employee salary - 56,000 * 12 = 672,000 per year;
- New Year's bonus - 18,000 rubles;
- compensation payments are not taken into account, as they do not relate to the wage system.
- The average salary of N. for the billing period is:
(672,000 + 18,000) / 12 = 57,500 per month. - Vacation pay calculation:
(57,500 / 29.3) * 28 = 54,948.5 rubles. - In the hands of N. will receive:
54,948.5 - (54,948.5 * 13%) = 47,805.2 rubles.
Example 2. Employee N. wrote an application for an annual leave of 14 calendar days in the period from 01.04 to 15.04. N.'s salary is 42,600 rubles. N. was hired from 01.10.2017. In December, he was on sick leave for 7 days and received 12,000 rubles during this period. In December, he also received a salary of 27,000 rubles.
- The billing period from 10/01/2017 to 03/31/2018 has not been fully worked out.
- Before the leave, N. worked for a full 6 months, that is, 6 * 29.3 = 175.8 days.
- Together with sick leave in December - 29.3 * 23/31 = 21.7 days. Total 175.8 + 21.7 = 197.5 days.
- Payouts to be calculated:
- for 6 full months and part of December, excluding sick leave - (6 * 42,600) + 27,000 = 282,600 rubles;
- sick leave is not taken into account.
- Vacation pay calculation:
(282,600 / 197.5) * 14 = 20,032.4 rubles. - N. will receive in his hands:
20,032 - (20,032.4 * 13%) = 17,427.84 rubles.
Example 3. Employee N. wrote an application for leave from 04/01/2018 to 04/15/2018. He worked for this employer for 5 years. Monthly salary - 68,000 rubles, monthly bonus - 5,000 rubles. At the end of 2017, a bonus in the amount of 30,000 rubles was paid. In March, N. was on sick leave for 7 days, the amount of payments was 27,000 rubles, the salary for March was 40,000 rubles.
- The billing period is from 04/01/2017 to 03/31/2018.
- In March, he worked 29.3 * (31 - 7) / 31 = 22.7 days.
- The amount of payments for March to calculate the average earnings:
- according to the production calendar in March 21 working days;
- N. actually worked 16 days;
- March premium (5,000 / 21) * 16 = 3,809.5 rubles;
- the total amount for March is 40,000 + 3,809.5 = 43,809.5 rubles.
- Due to the fact that N. was on sick leave, he worked part of the billing period. Therefore, the bonus at the end of the year should be recalculated according to the days actually worked. For N., this is 244 days. And according to the schedule - 249 days. Prize amount: (30,000 / 249) * 244 = 29,397.6 rubles.
- Total for December - 68,000 + 29,397.6 = 97,397.6 rubles.
- Vacation pay calculation:
- at the end of the year (68,000 * 11) + 97,397.6 = 845,397.6
- number of days to calculate 29.3 * 11 + 16 = 338.3
- vacation pay - (845,397.6 / 338.3) * 14 = 34,985.4 rubles.
- In the hands of N. will receive 34,985.4 - (34,985.4 * 13%) = 30,437.3 rubles.