Calculation of vacation pay for a 6-day working week. Calculation of vacation pay: non-standard situations with examples. Calculation of vacation pay in the presence of bonuses in the billing period

How to determine the calculation period for accrual of vacation pay?

What should you consider when calculating your average daily earnings?

Non-standard situations when calculating compensation for unused vacation: how to get out of the situation?

Procedure for granting leave

When granting an employee regular leave, the following must be taken into account:

• the duration of vacation must be at least 28 calendar days, excluding holidays and non-working days;
• upon dismissal, the employee is entitled financial compensation for unused vacation;
• after one continuous year of work, an employee can be granted leave without having to take the six months required by law;
• accrued vacation pay is issued to employees no later than three days before the start of the vacation;

• if an employee refuses to take leave, he is entitled to compensation (issued upon the employee’s written application). It can be accrued over several calendar periods. Replace the main regular one with monetary compensation vacation is prohibited, but an additional one is possible - in cases established by the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation);

3 cases when replacing vacation with compensation is unacceptable (Article 126 of the Labor Code of the Russian Federation):

the employee is a pregnant woman;

minor;

engaged in work with harmful or dangerous working conditions.

• leave may be granted compulsorily every six months based on a written application from the employee;
• at the request of the employee, vacation can be postponed, but no more than 2 times in a row;
• vacation can be divided into several parts with the condition that one part in any case will be at least 14 calendar days in a row.

An employee’s right to first annual leave at a new place of work arises after six months continuous operation in the company (Part 2 of Article 122 of the Labor Code of the Russian Federation). However, in agreement with management Leave can be provided in advance.

Note!

The right to leave for a duration labor activity less than 6 months must be provided:

minors (Articles 122, 267 of the Labor Code of the Russian Federation);

women before maternity leave or immediately after it or at the end of leave related to child care (Articles 122, 260 of the Labor Code of the Russian Federation);

working people who have adopted a child under 3 months of age;

in other cases provided for by law.

Vacations are granted based on the vacation schedule. In accordance with legal requirements, the vacation schedule indicates the procedure and time for granting vacations to employees for the next year. It must be approved no later than December 17 annually.

The employee must be notified of the start time of the upcoming vacation against signature no later than two weeks before its start (Part 3 of Article 123 of the Labor Code of the Russian Federation).

Vacation pay formula

Situation 1. The billing period has been fully worked out

In this case, the formula is used to calculate vacation pay:

Vacation pay amount = Average daily earnings× Number of calendar days of vacation.

Average daily earnings(ZP avg) is calculated using the formula:

ZP av = ZPf / 12 / 29.3,

where ZP f is the amount actually accrued wages for the billing period;

12 - the number of months that must be taken when calculating vacation pay;

29.3 is the average number of days in a month.

The coefficient 29.3 is applied only in the month that is fully worked out in the billing period.

Example 1

Let’s assume that an employee of an institution goes on another vacation from 07/01/2015 for 28 calendar days. The calculation period for vacation accrual is from 07/01/2014 to 06/30/2015. The employee worked it out completely. During this period, the employee received a salary accepted for calculation in the amount of 295,476 rubles. Let's calculate the amount of accrued vacation pay for 28 calendar days:

(RUB 295,476 / 12 months / 29.3) × 28 = RUB 23,530.51

______________________

In fact, it rarely happens that an employee has worked the entire pay period: during the year he may be on sick leave for some time, on a business trip, regular vacation, leave without pay, etc.

Situation 2. The billing period has been partially worked out

Let's assume that the employee did not work the entire month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula:

D m = 29.3 / D k × D neg,

where D m is the number of calendar days in an incomplete month;

D k - the number of calendar days of this month;

D otr - the number of calendar days falling within the time worked in a given month.

To calculate the average daily earnings for vacation pay in the event that one or more months of the billing period are not fully worked or the time when the employee was accrued was excluded from this period average earnings, the formula is used:

ZP av = ZP f / (29.3 × M p + D n),

where ZP avg is the average daily earnings,

ZP f - the amount of actually accrued wages for the billing period,

M p - number of full calendar months worked,

D n - the number of calendar days in incomplete calendar months.

Example 2

The employee went on another vacation of 28 days from 09/07/2015. In the billing period from 09/01/2014 to 08/31/2015, he was on sick leave from March 16 to 19, 2015, and from April 23 to 28, he was on a business trip.

During the billing period, the employee received a salary in the amount of RUB 324,600. (excluding payments for sick leave and travel allowances).

Let's calculate the amount of vacation pay.

First, we determine the number of calendar days per hour worked in March and April 2015:

• in March: 29.3 / 31 × (31 - 4) = 25.52;
• in April: 29.3 / 30 × (30 - 6) = 23.44

Let's determine the average salary for vacation pay:

324,600 rub. / (29.3 days × 10 + 25.52 + 23.44) = 949.23 rubles.

The amount of accrued vacation pay will be:

RUB 949.23 × 28 days = 26,578.44 rub.

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Calculation of vacation pay in non-standard situations

Situation 3. In the month of the billing period, the employee has no income, but there are days taken into account (New Year's holidays)

Let’s assume that epidemiologist Ilyin S.A. goes on additional leave from 08/03/2015 for 14 calendar days. The billing period is from 08/01/2014 to 07/31/2015. During this period, he was already on vacation from January 9 to January 31, 2015.

The employee has no accruals in January, and the days of this month (there are 8 in our case) that were not included in the vacation period should be taken into account.

Taking into account the above, we will determine the number of calendar days for calculating additional leave.

First, let's calculate the number of calendar days in the billing period:

(29.3 × 11 months + 29.3 / 31 × 8) = 329.86.

The accrued salary for the billing period without vacation pay is RUB 296,010. Let's calculate the amount of vacation pay due:

296,010 / 329.86 × 14 = 12,563.33 rubles.

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Situation 4. An employee takes a vacation immediately after maternity leave.

According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes another paid leave immediately after maternity leave, then, accordingly, the income for Last year she does not have. In this situation, to calculate vacation, you should take 12 months preceding the period that is excluded from the calculation period, that is, 12 months preceding her maternity leave (Regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (in ed. dated October 15, 2014)).

If the employee has no earnings at all (for example, the employee goes on vacation immediately after being transferred from another institution), vacation pay is calculated based on the salary.

Determining the amount of vacation pay for salary increases

A salary increase affects the calculation of vacation pay if this happens:

• before or during vacation;
• in the billing period or after it.

If the salary was increased for all employees of the institution, then before calculating the average salary, its rate and all allowances should be indexed to the rate that was set at a fixed amount.

The period of salary increases affects the indexation order. Payments are usually indexed by an increase factor. To determine the amount of vacation pay, we find the coefficient (K):

K = Salary of each month for the billing period / Monthly earnings on the date of going on leave.

If the salary increased during the vacation, only part of the average income needs to be adjusted, and it must fall on the period from the end of the vacation to the date of the increase in earnings; if after the calculated period, but before the start of the vacation, the average daily payment should be adjusted.

Situation 5. The salary was increased after the pay period, but before the start of the vacation.

Chemist-expert E.V. Deeva was granted the next main leave from 08/10/2015 for 28 calendar days. Monthly salary - 25,000 rubles. The billing period - from August 2014 to July 2015 - has been fully worked out.

Let's calculate the amount of vacation pay:

(RUB 25,000 × 12) / 12 / 29.3 × 28 calendars. days = 23,890.79 rub.

In August 2015, all employees of the institution received a 10% salary increase, therefore, the salary increased taking into account indexation:

(25,000 × 1.1) = 27,500 rubles.

The amount of vacation pay after adjustment will be:

RUB 23,890.79 × 1.1 = 26,279.87 rub.

Situation 6. Increase in salary during the billing period

Technician I.N. Sokolov goes on regular leave of absence lasting 28 calendar days from 10/12/2015. The calculation period for calculating vacation pay is from 10/01/2014 to September 2015 inclusive.

The technician’s salary is RUB 22,000. In September it was increased by 3,300 rubles. and amounted to 25,300 rubles. Let's determine the increase factor:

RUB 25,300 / 22,000 rub. = 1.15.

Therefore, salaries need to be indexed. We calculate:

(RUB 22,000 × 1.15 × 11 months + 25,300) / 12 / 29.3 × 28 = RUB 24,177.47

We determine the amount of compensation for unused vacation days paid upon dismissal

Upon dismissal, an employee has the right to receive compensation for days of unused vacation.

To determine the number of unused calendar days of vacation, the following data is required:

• duration of the employee’s vacation period (number of years, months, calendar days);
• the number of vacation days that the employee earned during the period of work in the organization;
• the number of days used by the employee.

The only current regulatory document explaining the procedure for calculating compensation for unused vacation remains the Rules on regular and additional holidays, approved by the NKT of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules).

Determining the vacation period

The first working year is calculated from the date of entry into work for a given employer, subsequent ones - from the day following the end of the previous working year. If an employee is dismissed, his vacation period ends. Employee getting a job new job, from the first day of work he begins to earn vacation leave again.

Calculating the number of vacation days earned

The number of vacation days earned is determined in proportion to the vacation period as follows:

For your information

Usually the last month of vacation period is incomplete. If 15 calendar days or more were worked in it, then this month is rounded up to the whole month. If less than 15 calendar days have been worked, the days of this month do not need to be taken into account (Article 423 Labor Code RF (hereinafter referred to as the Labor Code of the Russian Federation)). (clause 35 of the Rules)

The number of vacation days allotted for each month of the year is calculated depending on set duration vacation. Thus, for each fully worked month, 2.33 days of vacation are due, for a fully worked year - 28 calendar days.

Cash compensation for all unused days of annual paid leave that the employee has acquired since starting work in the organization is paid only upon the employee’s dismissal (Article 127 of the Labor Code of the Russian Federation).

Question on topic

How to compensate unused vacation days for an employee who quits without working the accounting period?

An employee who has not worked in the organization for a period giving the right to full compensation, upon dismissal, has the right to proportional compensation for calendar days of vacation. Based on clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the duration of vacation in calendar days by 12. This means that with a vacation duration of 28 calendar days, 2.33 calendar days must be compensated. days for each month of work included in the length of service giving the right to receive leave (28/12).

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Unlike regular vacation, which is granted in whole days, when calculating compensation for unused vacation, vacation days are not rounded.

Absenteeism, vacation granted without pay, exceeding 14 days, reduce the vacation period (Article 121 of the Labor Code of the Russian Federation).

Note!

Employees with whom civil law contracts have been concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code of the Russian Federation do not apply to them.

We determine the period for payment of compensation for vacation upon dismissal

Borisov P.I. was accepted into the organization on December 8, 2014, dismissed on September 30, 2015. In June 2015, he was on leave for 14 days, and in July 2015, he was on leave without pay for 31 calendar days. The period of work in the organization was 9 months 24 days. Since the duration of vacation at one’s own expense exceeded 14 calendar days per working year, the total length of service must be reduced by 17 calendar days (31 - 14). This means that the vacation period will be (9 months 24 days - 17 days).

Since 7 calendar days are less than half a month, according to the rules they are not taken into account. It follows from this that only 9 whole months will be counted towards the length of service giving the right to leave.

The employee used two weeks of the main vacation; he does not have to pay compensation for them. In this case, the employee is entitled to compensation for 6.97 calendar days (9 months × 2.33 - 14 days).

Determining the amount of compensation payments

Example 3

The employee got a job at the organization on January 12, 2015, and quit on June 29, 2015. His salary was 40,000 rubles. We will determine the amount of accrued compensation upon dismissal.

From January 12 to June 11, the employee worked for five full months. We count June as a whole month, since from June 12 to June 29, 18 calendar days were worked, which is more than half the month (clause 35 of the Rules). As a result, we take 6 months for calculation.

Compensation is due for 14 calendar days (28 / 12 × 6).

The billing period from January 12 to May 31, 2015 consists of 4 whole months (February, March, April, May):

29.3 × 4 = 117.2 days.

We determine the number of days for calculation in January:

29.3 / 31 × 20 = 18.903.

Total in the billing period:

117.2 + 18.903 = 136.103 calendars. days

Salaries accrued for the billing period:

40,000 × 5 = 200,000 rub.

Let's calculate the amount of compensation:

200,000 rub. / 136.103 × 14 days = 20,572.65 rubles.

Example 4

The employee was hired on 06/01/2013 with a salary of 30,000 rubles, and on 10/09/2015 he resigned.

In October 2014, the employee took regular annual leave of 28 calendar days. For this month he was credited with 29,050 rubles.

From 06/01/2013 to 10/09/2015, 28 months and 9 days were worked, rounded up to 28 months (9 days less than half a month).

We determine the number of vacation days allotted for the entire period:

28 months × 2.33 = 65.24 days.

But 28 days have already been used, so you should compensate:

65,24 - 28 = 37,24 days

The billing period is 12 months before the vacation, in our example - from 10/01/2014 to 09/30/2014. During this period, a total of 320,012.48 rubles was accrued; to calculate the average daily earnings, you need to take the amount without vacation pay:

320,012.48 - 29,050 = 290,962.48 rubles.

To calculate the actual time worked, we take 11 fully worked months and 3 calendar days of October 2014 (31 - 28 days of vacation).

Thus, in the billing period:

29.3 × 11 + 3/31 = 322.397 calendars. days

The average daily salary will be:

RUB 290,962.48 / 322.397 = 902.50 rub./day.

Therefore, compensation for unused vacation should be calculated in the amount of:

902.50 × 37.24 = 33,609.10 rubles.

conclusions

The legislation prohibits not providing vacation for two years in a row, or replacing the next main vacation of 28 calendar days with monetary compensation.

The employee must be notified of the start date of the vacation by signature two weeks before it begins; vacation pay must be issued no later than three days before the start of the vacation.

Vacation can be divided into parts, but with the condition that one part must be at least 14 calendar days in a row.

Vacation pay is calculated in calendar days. If the vacation period includes non-working holidays, these days are not paid, and the vacation is extended.

In accordance with paragraph 8 of Art. 255 of the Tax Code of the Russian Federation, for profit tax purposes, only that amount of compensation for unused vacation that is calculated in accordance with generally established rules can be recognized as expenses. Rounding up the number of days of unused vacation will lead to an overestimation of the amount of payments made in favor of the employee and an underestimation tax base for income tax, and rounding down (from 2.33 days to 2 days) means payment to the employee of a lesser amount than required by law.

S. S. Velizhanskaya,
deputy chief accountant of the FFBUZ "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky districts of the city of Yekaterinburg"

It is no secret that some employers, instead of the usual five working days, establish a six-day working week for the team. For this reason, many are interested in a number of questions:

• What are the standard hours per week with six working days;
• How is processing paid?
• What should be the duration of rest with such a work schedule;
• How are vacations calculated for a six-day work schedule?
• How to calculate working hours;
• How to set a six-day work schedule in an organization.

The most common schedule options are either a 5-day work week or shift work (every three days). In both cases, you should be guided by the generally accepted standard of working hours per week - no more than 40 hours. The same applies to those who work a “six-day shift”, and all hours that the employee worked above the norm must be paid at an increased rate, even if such schedule features were specified in advance in the employment contract.

Below we consider the situation when the employer is obliged to make additional payments for overtime work:

Nikanorova S.I. works in an organization where the work schedule is 6 days a week, day off is Sunday. Her working day lasts from 09:00. 00 min. until 5 p.m. 00 min. On Saturdays she works from 10 o'clock. 00 min. until 2 p.m. 00 min. Thus, she completes her weekly hours (40 hours) on Friday. Her work hours on Saturday are considered overtime, despite the fact that the organization’s local documents indicate the working hours.

In accordance with the Labor Code of the Russian Federation, she should be paid monthly additional payments for work above the norm, but the manager does not do this. Nikanorova S.I. appealed to the Trade Union with a complaint about the lack of additional payments, and after an inspection, the body determined that the actions of the manager Nikanorova S.I. are illegal.

Thus, all hours exceeding the weekly norm (40 hours) are overtime and are subject to mandatory compensation at a higher rate than scheduled work time on weekdays.

Which regulations and laws should be taken into account by employees working on a six-day week and by employers planning to establish such a schedule:

• “Production calendar for 2017”;
• Art. 100 of the Labor Code of the Russian Federation on working hours;
• Art. 91 Labor Code of the Russian Federation o normal duration working hours;
• Art. 111 of the Labor Code of the Russian Federation on days off;
• Art. 152 of the Labor Code of the Russian Federation on overtime work.

Is it possible to establish a six-day work week with one day off and how to do this?

The legislation does not make any prohibitions regarding the formation of work schedules in organizations: managers can establish both five-day or shift work schedules, as well as irregular work schedules. However, it should be remembered that, regardless of the schedule, there is only one standard working hours per week - 40 hours. The rest of the time worked on weekends is paid at double the rate.

To prevent errors in calculations, each company must keep a time sheet, which will indicate all employees and the days on which they worked or rested. At the end of the reporting period, this document is submitted to the accounting department, and on the basis of it, wages are calculated for each employee.

If the enterprise was organized only recently, then the working hours must be reflected in internal documents:

• Collective agreement;
• Employment contracts (when concluded with employees);
• Internal rules labor regulations.

If an organization plans to switch from a five- to six-day work schedule, it will have to either re-sign employment contracts or draw up additional agreements to them. In any case, all documents must be properly executed and contain the necessary information, otherwise it will be considered a violation labor legislation.

Thus, when deciding to switch to a six-day work week, you need to consider several nuances:

• Changes must be made only with the written consent of all employees (Article 72 of the Labor Code of the Russian Federation). The only exceptions are cases when it is impossible to maintain the previous work schedule due to technical or organizational reasons: then only a unilateral decision of the manager is sufficient (Article 74 of the Labor Code of the Russian Federation);
• The employer is obliged to notify his subordinates no later than 2 months before transfer to new mode work, providing them with a notice to sign;
• With employees who agree to new schedule, additional agreements are concluded. Those who do not agree must be offered suitable available vacancies, and in their absence or refusal, employees are subject to dismissal under clause 7, part 1, art. 77 of the Labor Code of the Russian Federation, and they will have to pay severance pay, equal to two-week average earnings.

Important! The duration of continuous weekly rest should not be less than 42 hours with a six-day work schedule. Let's look at a correct example of creating a daily routine:

Davydova O.M. works as an accountant at a company. Her working days from Monday to Friday last from 08:00. 00 min. until 16 o'clock 00 min. On Saturday she works from 08:00. 00 min. until 12 o'clock 00 min. Thus, she has 44 hours left to rest until Monday, and the employer does not violate the law.

What if the organization has a five-day schedule, but employees periodically have to go to work on their days off? In this case, make up additional agreement It is not necessary to add to the employment contract, because this is not a permanent work schedule, but overtime must be paid in any case. If desired, employees can use another option - ask their manager to provide time off, which is calculated at double the number of overtime hours.

How to calculate the standard working time for a six-day work week with one day off: rules

There should not be any particular difficulties in calculating here - just remember that all time exceeding 40 hours per week must be paid accordingly. For the calculation, you should use a working time sheet, and the maximum duration of overtime in one day cannot be more than 5 hours, even with additional payment. What could be an exception:

• The employee remains to work in the organization on his day off for more than 5 hours on his own initiative;
• Exceeding the overtime norm of 5 hours in one day off is caused by production necessity, but this must be documented in case of inspection.

If the organization has officially established a five-day workday, but the employee had to go on his day off, he can be compensated by time off based on his application, which must contain the following information:

• Name of the enterprise, full name directors;
• The bottom line: please provide another day of rest indicating a specific date for going to work on a day off (the date is also indicated);
• Date of compilation and signature of the employee requesting time off.

In some organizations, there is a practice according to which, if overtime is systematically allowed, employees are given time off without their applications. This is legally permitted, but such a condition must be reflected in a collective or labor agreement, or in internal regulations enterprises.

As for holidays, it is used here general order calculations regardless of what daily routine is established in the company. Their duration does not depend on the number of hours worked and must be at least 28 calendar days. An exception is the category of employees who are granted additional leave: in this case, the duration of rest may be greater than the norm regulated by the Labor Code of the Russian Federation.

The most important nuance when establishing a six-day working week is correct design all documents reflecting the work schedule. If an employee was initially employed on a five-day workday, and after some time he had to switch to a six-day workday, and overtime is not paid, he has the right to complain to the Trade Union or State inspection on labor protection, but collective complaints are most effective.

The duration of leave granted to all employees annually is generally 28 calendar days. Some categories of employees should be granted leave not in calendar days, but in working days. In the article, we will consider in detail who is granted vacation in working days in 2020, as well as the features of calculating vacation pay and compensation for unused vacation for such employees.

Who is entitled to vacation in working days?

• Prisoners employment contract for a period of up to 2 months, leave or compensation upon dismissal is provided to them based on 2 working days per 1 month of work (Read also article ⇒);
• Employed at seasonal work, vacation is calculated based on 2 working days per 1 month of work;
• Those working in hazardous working conditions, they are given additional leave.

Important! In working days, leave is granted to certain categories of workers, such as conscripts, seasonal workers and workers in hazardous conditions.

Leave for seasonal workers

Labor legislation stipulates only the number of vacation days per month of work; how such vacation is provided is not specified. Accordingly, the employer has the right to provide it without waiting for the end of the employment contract. The following conditions must be observed:

• Compensation must be paid for all vacations that are not used by the employee;
• The employee may be granted unused vacation with further dismissal;
• Vacation with subsequent dismissal can be provided beyond the limits fixed-term contract. The day of dismissal is considered the last day of vacation.

At the end of the period specified in the employment contract, the employee is provided with:

• Either vacation followed by dismissal;
• Or compensation.

The procedure for calculating vacation pay

The following time must be excluded from the billing period:

• Maintaining the average salary for the employee, excluding breaks from feeding the child;
• Payments of disability benefits or employment benefits;
• Downtime due to the fault of the employer or reasons beyond his control;
• Strikes in which the employee did not take part, but could not work because of them;
• Additional days off to care for a disabled child or a disabled child;
• Other time of release from work, with or without pay.

Important! Average daily earnings for vacations in working days are calculated as the sum of the actual accrued salary divided by the number of working days in a six-day work week.

An example of calculating vacation pay for workers on a fixed-term contract

The employee got a job under a fixed-term employment contract from 06/01/2017 to 07/31/2017, that is, for 2 months. The employee wrote a statement according to which he was granted leave for 2 days, from 07/01/2017 to 07/02/2017. The salary for June was 35,000 rubles. We will calculate vacation pay for the employee.

Vacation is granted to an employee in working days, the calculation is made as follows:

Let's calculate the average daily earnings, based on the fact that in June there are 25 working days with a six-day working week (according to the production calendar):

35,000 / 25 = 1,400 rubles

Vacation pay will be:

2 x 1,400 = 2,800 rubles.

Additional leave for those working under hazardous conditions

The minimum number of days provided for work under hazardous conditions is 7 days.

Important! If the organization has not carried out special assessment working conditions, then the duration of additional leave is determined in accordance with the List ( approved by Resolution of the USSR State Committee for Labor No. 298/P-22 dated October 25, 2004).

How to determine length of service for additional leave in hazardous working conditions

The length of service that gives the right to additional days of vacation includes time actually worked at work in harmful or dangerous conditions. Article 121 of the Tax Code of the Russian Federation, which defines this right, does not provide for periods that must be excluded from the total length of service of such work. That is, when calculating, only those periods of work when he did not work in harmful or dangerous conditions are excluded from the employee’s total length of service.

There is no procedure for calculating length of service for such employees of the Labor Code, therefore Instruction No. 273/P-20, approved in 1975, is still used. It is applied to the extent that does not contradict current legislation, namely, Article 423 of the Labor Code of the Russian Federation.

Based on this instruction, an employee can be granted additional leave in the required amount when during the working year he worked in harmful conditions for at least 11 months. If he worked less than the specified number, then additional leave is granted to him in proportion to the time he worked. Work experience is defined as the number of days worked per year divided by the average monthly number of working days. The remainder of days that are less than half of the average monthly number of working days are excluded, and more than half are rounded up to the full month. In this case, the employee only counts those days when he worked in the specified conditions for at least half of the working day.

An example of calculating additional leave for those working in hazardous conditions

The employee has been working under hazardous conditions since September 20, 2016. Additional leave is set in the organization at 7 calendar days. The employee was granted additional leave from 08/01/2017. During the working period before the vacation, the employee had sick leave - 10 days in November 2016. He was also provided with annual paid leave - 14 working days in May 2017.

Let's calculate how many days of additional leave an employee is entitled to as of 08/01/2017.

Number of working days in 2016: 73 working days – 10 days of sick leave = 63 days;

Number of working days in 2017: 138 working days – 14 days of vacation = 124 days.

Let's determine the number of months of work under harmful conditions:

2016: 63 days / (247 working days per year / 12 months) = 3.06 months;

2017: 124 days / (247 working days per year / 12 months) = 6.03 months.

Total number of months: 3.06 + 6.03 = 9 months.

The number of vacation days will be:

7 days / 12 months x 9 months – 0 additional allowance days used = 5.25 days

We round up in favor of the employee, we get 6 days.

When calculating the total period annual leave, the main leave is summed up with additional leave.

When vacation is partially (fully) calculated in working days, its duration is calculated as follows: from the date at the beginning of the vacation, the days of the main vacation (for example, 28 calendar days) are counted, and then the days of additional leave in working days, which are determined based on a six-day working week , after which the end date of the vacation, or its last day, is determined. The total number of days obtained is converted to calendar days. They are the total duration of paid leave provided to the employee annually.

The legislative framework

In Art. 114 of the Labor Code of the Russian Federation states that every employee who is officially employed has the right to leave. The duration of leave on a “general” basis is 28 calendar days. But there are categories of workers who have the right to additional leave.

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 compensation 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.

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

• wage;
• official bonuses that are specified in the employment contract;
• various compensations and payments.

The following payments are not taken into account:

• material aid;
• compensation for lunch and travel;
• sick leave payments;
• payments during maternity leave, as well as for child care up to 1.5 years;
• other payments.

The formula for calculating vacation pay is as follows:
Otp = avg. Salary * number of vacation days, where Otp is the amount of vacation pay, and avg. Salary is the employee’s average daily earnings for the last working year.

The average earnings of a particular employee for the last working year he worked is calculated using the following formula:
Wed. salary = D / 12 / 29.3, where D - total amount 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. In 2018, the constant value of 29.3 is used to calculate vacation pay only for fully worked months.

The right to leave arises after six months of continuous work with this employer. In this case, leave is provided in advance. If an employee decides to quit, then the part of the vacation pay that he has not yet “earned” will be deducted from his salary.
For six months of work, an employee “accumulates” 14 calendar days of vacation, and for a full year - 28 calendar days.

Starting from the 2nd working year, vacation will be provided every 11 months, strictly according to the vacation schedule. It must be drawn up and signed at the end of the calendar year for the next calendar year.

But not all work time can be taken into account when calculating the length of service that gives the employee the right to go on vacation. In practice, it may turn out that according to the documents, the employee worked for a working year, but did not earn a full 28-day vacation.

In length of service giving the right to leave, according to Art. 121 of the Labor Code of the Russian Federation, does not include:

• periods when the employee was actually absent from work without good reasons;
• periods of childcare until they reach 3 years of age.

When calculating length of service for additional leave, only the time actually worked under the conditions listed in Art. 116 Labor Code of the Russian Federation. In such cases, you will have to count vacation pay when days are not fully worked. But the calculation is made in days actually worked.

In order to calculate how many vacation days an employee has accumulated over a certain period, you must use the formula: (M * K) / 12, where M is the number of months actually worked, K is the number of vacation days, and 12 is the number of days in a year.
For example, an employee goes on vacation, but he actually worked for this employer for 8 months and 17 days. According to rounding rules, he worked a full 9 months. Thus, he worked out:
(9 * 28) / 12 = 21 calendar days

If the month is not fully worked out, then you need to use the rounding rules. That is, if an employee worked less than 14 calendar days in the current month, then rounding will be downward. If more than 14 days, then longer. For example, he worked for 7 months and 9 days. Due to rounding rules, 7 full months will be used for calculations. If he worked for 7 months and 20 days, then 8 full months will be used.

If the billing period has not been fully worked out, then the average income of such an employee for 1 day is calculated using the formula:
D / (29.3 * number of full months and days), where D is the employee’s income for the working year he worked.

How to calculate the days of the billing period for vacation

In practice, it rarely happens that an employee works completely for 12 calendar months. He may be sick, go on a business trip, or take another vacation. That is, to have days in the billing period when average earnings were accrued to him. These periods are not included in the calculated time for vacation pay.

• In a given month, the employee has 4 days of sick leave, but he worked 4 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 9, immediately 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, and it does not matter that from January 1 to January 9 there were days off.

Number of days worked when calculating vacation pay

To calculate, you need to know how to count calendar days of the billing period. It is necessary to take into account all the days when the employee was actually at the workplace. The list of all excluded periods can be found in clause 5 of the Regulations approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.
If the year is not fully worked, the employee will receive less vacation pay than an employee with the same salary.

Days of the calculation period for vacation

For example, an employee goes on vacation after working for 5 months and 16 days. His income for the last working year was 235,000 rubles. His average daily earnings will be:
(235,000 / (29.3 * 5 + 16) = 1,446.2 rubles

During this time he earned (6 * 28) / 12 = 14 days of vacation. Therefore, he will receive 1,446.2 * 14 = 20,246.8 rubles in his hands

All cases of determining the amount of average earnings provided for by the Labor Code of the Russian Federation are regulated by the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as the Regulations on Average Earnings). This document must also be used as a guide when calculating vacation pay.

At first glance, the algorithm for calculating vacation pay is simple. The average daily earnings for payment of vacations provided in calendar days and for payment of compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4). However, in practice, many nuances need to be taken into account.

Billing period

We determine the number of days worked in the billing period. It happens that one or more months of the billing period are not fully worked out or time is excluded from it in accordance with clause 5 of the Regulations on Average Earnings. In such a situation, the average daily earnings are determined by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.4), multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months (clause 10 of the Regulations on average earnings).

In practice, situations arise when it is quite difficult to determine whether a month is fully worked.

Situation 1

The employee was hired on January 11, 2009. Despite the fact that in January he worked all 16 working days, this month is considered not fully worked when calculating average earnings for vacation. After all, calendar days are taken to calculate vacation pay, and the employee officially worked 21 calendar days, which corresponds to the time worked in a given month.

Situation 2

The employee was granted part of the vacation, 7 calendar days (from August 30 to September 5, 2008). In October 2008, the employee took the remainder of his leave.

Although the employee worked his allotted 21 working days in August, this month is considered not fully worked for the purpose of calculating vacation pay. After all, it contains two days (August 30 and 31 are days off), for which the employee’s average earnings are calculated. And they are in accordance with sub. “a” clause 5 of the Regulations on average earnings are excluded from the calculation period.

Situation 3

For work on holidays on January 9 and 10, 2009, the employee was given another two days of rest, which he took advantage of on February 19 and 20, 2009.

In this case, the employee experienced overtime in January, and a shortfall in February. But both of these months are considered fully worked for calculating vacation pay. After all, for the month in which there is processing, a separate calculation mechanism has not been established. Therefore, it is calculated as a month worked in full.

As for February, provision of days off, due to the employee, is not considered a release from work. Therefore, there is no reason to exclude them from the calculation period.

Situation 4

An employee with a total working day in January worked 100 hours according to the schedule, and in February - 170.

Situation 9

The employee is provided with a summarized recording of working time with an accounting period of one month. Payment is made hourly tariff rate. Working hours: 15 days of work and 15 days of rest. In April 2009, the employee was sick from the 11th to the 20th.

Separate calculations or a general calculation are made depending on whether the employee’s main job and part-time job coincide with the time that, in accordance with clause 5 of the Regulations on Average Earnings, is excluded from the calculation of average earnings.

If, for example, an employee was sick, was on downtime or on vacation, and missed both his main job and his part-time job, a general calculation can be made.

In a situation where an employee was called to the military registration and enlistment office and was absent for his main job, but managed to return to a part-time job that day, the billing period for these jobs will not coincide and two separate calculations will have to be made.

Payment for vacations provided in working days

Vacation in working days in accordance with Art. 291 of the Labor Code of the Russian Federation is provided to employees who have entered into an employment contract for a period of up to two months. They are provided with paid leave or compensation upon dismissal at the rate of two working days per month of work.

Situation 11

The salary of an employee hired for two months (from September 1 to October 31, 2008) is 4,000 rubles.

According to the calendar of a six-day working week, there are 26 days in September, and 27 in October. The total amount of working days is 53. Total earnings are 8,000 rubles. Vacation is supposed to last 4 days.

Average daily earnings are 150.94 rubles/day. (8000 rubles: 53 days), and the amount of vacation pay is 603.77 rubles. (RUB 150.94/day x 4 days).

In addition to the only leave in working days mentioned in the Labor Code of the Russian Federation, leave for harmful working conditions is still provided in working days. See Resolution of the State Labor Committee of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. 298/P-22 “On approval of the List of industries, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional leave and a shortened working day.”

In accordance with this document, for example, a doctor at an ambulance and emergency station medical care has the right to additional leave of 12 working days with 6 days working week. However, in practice, employers often calculate this leave in calendar days, giving the employee 14 calendar days of leave instead of 12 working days.

Situation 12

The ambulance station doctor was granted additional leave for difficult working conditions from February 1, 2008 for 12 working days. In the billing period (from February 1, 2007 to January 31, 2008), he was on sick leave from May 1 to May 10, 2007. Salary for the billing period, excluding sick leave payments, amounted to 95,000 rubles.

Let's calculate the number of working days per hour worked according to the calendar of a 6-day working week. It will be the following number of days (by month): in 2007: February - 23, March - 26, April - 25, May - 18, June - 26, July - 26, August - 27, September - 25, October - 27 , November - 25, December - 25; January 2008 - 23.

The total number of working days is 296.

Average daily earnings are 320.95 rubles. (RUB 95,000: 296 days).

The total amount of vacation pay for 12 working days was 3851.40 rubles. (12 days x x 320.95 rub.).

Now let’s calculate the same vacation for 14 calendar days.

The total number of calendar days will be 343.32 days (29.4 x 11 + 29.4: 31 x x 21). The average daily earnings will be 276.71 rubles, and the total amount of vacation pay will be 3873.94 rubles.

This means that even an employee who is dismissed, for example, for failing to pass a test or for absenteeism, is entitled to monetary compensation for unused vacation.

Please note: compensation for unused vacation is also paid to employees who leave the organization by transfer on the basis provided for in paragraph 5 of Art. 77 Labor Code of the Russian Federation.

The duration of the vacation for which monetary compensation is paid is determined in accordance with clause 35 of the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on 04/30/30 No. 169 (as amended on 03/03/2005).

When determining the number of vacation days for which compensation must be paid to an employee upon dismissal, it must be taken into account that if the employee worked less than half a month, the specified time is excluded from the calculation, and if half or more than half a month was worked, the specified period is rounded up to a full month. This is stated in paragraph 28 of the said Rules.

Situation 15

The employee was hired on February 16, 2009. The first month of work giving the right to vacation is considered to be the period from February 16 to March 15, 2009.

Situation 16

The employee worked at the company from August 15, 2008 to August 17, 2009 and resigned. During the period of work, I took leave without pay for family reasons 6 times, which amounted to a total of 66 calendar days. How to correctly calculate compensation for vacation upon dismissal?

According to Art. 121 of the Labor Code of the Russian Federation, the length of service that gives the right to annual basic paid leave includes the time of actual work minus the time of unpaid leaves granted at the employee’s request, if their total duration exceeds 14 calendar days during the working year.

Since the total duration of unpaid leave has exceeded this limit, all 66 calendar days should be excluded from the total length of service, which is 12 months and 3 days.

As a result, the length of service giving the right to leave will be 9 months and 29 days. In the case under consideration, the number of days worked is more than half a month. Therefore, compensation must be paid over 10 months.

If, for example, the duration of vacation is set for a dismissed employee at 28 calendar days, compensation should be paid for 23.33 calendar days (28: 12 x 10).

The Federal Service for Labor and Employment, by letter dated July 26, 2006 No. 1133-6, clarified that it is not necessary to round the result to a whole number of calendar days.

But if the employee had worked not 10 months, but 11, he should have been provided with compensation for 28 days of vacation. The fact is that, in accordance with paragraph 28 of the Rules, employees dismissed for any reason who have worked for a given employer for at least 11 months, subject to credit towards the period of work giving the right to leave, receive full compensation.

The Labor Code of the Russian Federation prohibits not allowing an employee to go on vacation for two or more years in a row, even with the employee’s consent. However, it is still not uncommon for this to happen. However, this is a violation of labor law, not tax law. Consequently, the organization will be punished for this under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

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