How vacation is calculated according to the labor code. Annual paid leave

While the employee is on vacation, he retains his place of work (position), as well as average earnings(Article 114 of the Labor Code of the Russian Federation). Already from this norm of the Labor Code of the Russian Federation it is clear that vacation payment is made based on the employee’s average earnings. But in order to understand how vacation is paid, you need to determine for what period this average earnings are calculated, what payments are taken into account and what formula is used to calculate it.

How is vacation paid according to the Labor Code of the Russian Federation?

Calculating vacation in 2019 should traditionally begin with determining the billing period. For most employees working in an organization for more than a year, this is 12 calendar months preceding the month the vacation begins (). Those. When calculating vacation pay, you will need to use the employee’s income received during these 12 months.

In this case, a calendar month is the period from the first to the last day of the month inclusive.

Example. Courier Perelygin S.V. has been working at Kaleidoscope LLC since February 5, 2018. From June 3, 2019, in accordance with the vacation schedule, he must be granted annual paid leave. His average earnings will be determined by billing period- from June 1, 2018 to May 31, 2019.

Vacation accrual: what amounts are taken into account

The amounts that are taken into account when calculating average earnings are payments provided for by the remuneration system, accrued in favor of the employee in the billing period. This includes salary, bonuses, allowances, etc. (Article 139 of the Labor Code of the Russian Federation, clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). However, the following are not taken into account in the calculation:

social and other non-labor payments, for example, travel, food, utilities employee (clause 3 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922);
amounts received by the employee for periods when he did not work, but in accordance with the law, his average earnings were retained: travel payments, vacation pay, temporary disability benefits, etc. ().

How is vacation calculated?

The payroll period can be worked by the employee completely or partially. Depending on this, they apply different formulas calculating average earnings for vacation.

If the period is worked out in full and leave is granted to the employee in calendar days, then the average daily earnings are determined as follows (Article 139 of the Labor Code of the Russian Federation, clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922):

29.3 is the monthly average calendar days per year.

If the billing period is not fully worked out, another formula is used:

In turn, the last indicator - the number of days worked in months not fully worked - is determined taking into account the proportion separately for each such month.

A formula that takes into account months not fully worked is used if the employee’s pay period included excluded periods: vacations, business trips, periods of temporary disability, etc. (Clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

Having determined the amount of the employee’s average daily earnings, you can calculate the amount of vacation pay (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922):

Accrual of vacation in 2019: example

Example 1. Calculation of vacation pay for a fully worked pay period

Manager Safonov A.N. in accordance with the vacation schedule, from May 20, 2019, the next paid vacation for 14 calendar days should be granted. The billing period is from May 1, 2018 to April 30, 2019. The amount of payments taken into account when calculating average earnings was 516,000 rubles.

Solution.

Average daily earnings: 1467.58 rubles. (RUB 516,000 / 12 months / 29.3)

Amount of vacation pay: 20,546.12 rubles. (RUB 1,467.58 x 14 days)

Example 2. Calculation of vacation pay for an incompletely worked pay period

Let's use the condition of the previous example and assume that Safonov A.N. from October 10 to October 12, 2018, he was on a business trip, and from March 19 to March 26, 2019, he was on sick leave. The amount of payments taken into account when calculating average earnings was 509,000 rubles.

Solution.

Average monthly number of days worked in October 2018: 26.5 days. (29.3 / 31 days x (31 days - 3 days)).

Average monthly number of days worked in March 2019: 21.7 days. (29.3 / 31 days x (31 days - 8 days)).

Average daily earnings: RUB 1,491.79. (RUB 509,000 / (29.3 x 10 months + 26.5 days + 21.7 days))

Amount of vacation pay: RUB 20,885.06. (RUB 1,491.79 x 14 days)

How is vacation paid under the Labor Code of the Russian Federation 2019 with less than a year of “experience”

If an employee works in an organization for less than 12 months, then the calculation period for him is the period from the date of his hiring to the last calendar day of the month preceding the month the vacation began (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922) .

Example. Secretary Biryukova N.A. has been working at Kaleidoscope LLC since February 4, 2019. She wrote an application for leave from May 13, 2019 for 7 calendar days. The billing period in this case is the period from February 4, 2019 to April 30, 2019.

How many days before vacation are vacation pay paid?

The deadline for the employer to pay the employee vacation pay is no later than 3 days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation does not directly indicate which days we're talking about, - calendar or working. But according to the explanations of Rostrud, this period must be counted in calendar days (Letter of Rostrud dated July 30, 2014 No. 1693-6-1).

Example. The first day of vacation for leading engineer Mikhailov A.S. falls on Monday 27 May 2019. Accordingly, vacation pay must be paid to him no later than May 23 (Thursday).

If the day of payment of vacation pay falls on a weekend or non-working holiday, the money must be transferred on the previous working day. And if Mikhailov A.S. decided to go on vacation, for example, from May 22, 2019, he should have been paid vacation pay no later than May 17, 2019 (Friday).

Failure to comply with the deadline established for payment of vacation is fraught with a fine for the employer (Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Moreover, according to the Ministry of Labor, the company can be fined even if the employee wrote an application for leave later than 3 days before its expected start (Letter of the Ministry of Labor dated August 26, 2015 No. 14-2/B-644). Although, under such circumstances, the employer, in principle, cannot comply with the requirement of the Labor Code of the Russian Federation to pay vacation pay 3 days before the start of the vacation.

Vacation pay under the Labor Code: how to take into account bonuses

Bonuses are paid to employees according to for various reasons and with different frequency. For the purposes of calculating holiday pay, they are taken into account in different ways.

Monthly bonuses that were accrued in favor of the employee in the billing period are included in the calculation, one for each bonus indicator. Premiums for periods longer duration, but within the calculation period, for example, quarterly, they participate in the calculation in a similar way - one for each indicator.

Annual bonuses, as well as one-time payments for length of service (work experience), accrued based on the results of the year preceding the year in which the employee goes on vacation, must be taken into account in the calculation of vacation pay in full (). Moreover, it does not matter whether these payments were accrued during the billing period or after it, as well as before or after the vacation. By the way, in the latter case, vacation pay will have to be recalculated.

Example. Taking into account several bonuses of different “types” when calculating vacation pay.

Sales Manager Grekov I.L. Leave will be granted from May 27, 2019. He has been working at Four Seasons LLC since November 6, 2013. The billing period - from May 1, 2018 to April 30, 2019 - was fully worked out by him. In April 2019, Grekov I.L. a bonus was accrued based on the results of the first quarter of 2019, and annual bonus for 2018. And before that, in March, he was awarded 2 monthly bonuses for sales volumes of seasonal products.

Therefore, an annual bonus, a quarterly bonus and one monthly sales bonus must be taken into account when calculating holiday pay.

Example. Accounting for the annual bonus paid to the employee after the pay period.

Sales Manager N.N. Stebakov leave was granted from April 15, 2019. The billing period - from April 1, 2018 to March 31, 2019 - was fully worked out by him. The bonus for 2018 was awarded to him on April 8, 2019. Despite the fact that the annual bonus does not fall into the billing period, its amount must be taken into account in full when calculating vacation pay.

And if the bonus for 2018 was accrued after the employee had already returned from vacation, then the amounts taken into account when calculating average earnings would have to be increased by the amount of the bonus, the amount of vacation pay should be re-determined and the difference should be paid to the employee.

Vacation pay including bonuses for not fully worked pay periods

How is vacation calculated, taking into account bonuses, if the pay period was not fully worked by the employee, or if he had excluded periods? There are 2 options here. If this bonus was accrued taking into account the time actually worked by the employee, then it is included in the calculation of vacation pay. full size. Otherwise, the calculation should take into account only part of the bonus, calculated in proportion to the time worked by the employee (clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, Letter of the Ministry of Labor dated October 15, 2015 No. 14-1 / B-847). In this case, the proportion is calculated on working days (Letter of the Ministry of Health and Social Development of the Russian Federation dated June 26, 2008 No. 2337-17):

Amount of bonus taken into account when calculating vacation pay = (Amount of bonus accrued in the billing period / Number of working days in the billing period) * Number of working days actually worked by the employee in the billing period

How is the payment of vacation pay regulated by Russian labor legislation? All Russians are accustomed to taking vacation payments into account family budget, since their amounts usually slightly exceed wages. What should employees know about vacation pay and wages to prevent their rights from being violated? Let's look at the requirements of Russian legislation and specific examples.

The procedure for paying vacation pay to an employee

The current procedure for paying vacation pay to an employee is regulated by Chapter 19 of the Labor Code. In accordance with this legislative act, all working Russians have the right to rest from work for at least 28 days a year with payment for this rest in the amount of the average salary for the rest period.

Typically standard vacation period lasts 28 days for ordinary citizens, 56 days for teachers (but always falls in July and August), 35 days for doctors. Depending on working conditions, employees receive additional days to rest - for harmful conditions in the workplace, for length of service.

Payment of rest to the employee in full and on time is the responsibility of the employer. Violation of this legal requirement may become a reason to contact the labor protection inspectorate or the court. In this case, regulatory authorities and judges always side with the employees, since the law establishes specific amounts and timing for transferring money to employees. There are no discrepancies on this issue.

As for the payment of wages and advances, during vacation they occur on the same days as during work. When going on vacation, a Russian receives only vacation pay. Salary or advance payment for days worked before vacation will be accrued to him on the same dates as all other employees.

Paying the employee for rest in full and on time is the employer’s responsibility.

Payment terms under the Labor Code of the Russian Federation

So, in the previous paragraph we outlined: timely accrual of vacation pay is the employer’s responsibility, for failure to fulfill which he can be held accountable. In order to prevent violation of your labor rights, you need to know the deadlines when vacation pay is paid.

Russian labor legislation very specific in this regard: the company is obliged to transfer the money to the employee in full at least 3 days in advance before going on vacation (as a rule, most employers transfer funds exactly 3 days in advance).

Now you know how many days in advance Labor Code The accounting department must transfer the money to the employee. But what kind of days does the law require - working days or regular ones? There is no explanation on this issue in the code. But Rostrud published a special letter 4 years ago (No. 1693-6-1 dated July 30, 2014), where it explained that calendar numbers must be used to calculate the payment date.

Examples of calculating the timing of vacation pay

Let's look at it using a simple example. The employee plans to take a vacation from August 1. When should vacation pay be paid by law? No later than the evening of July 28, the money is credited to the employee’s account or given to him in cash through the company’s cash desk.

To determine the date of payment, it is not important whether working days or ordinary days are included in the calculation - the calculation is carried out only in calendar days, and the transfer of vacation pay is made no later than three days before its occurrence. That is, if a Russian has been on vacation since the beginning of the week, he must receive vacation pay no later than Thursday evening. If this does not happen, it turns out that the employer violated the requirements of the law.

Vacation pay calculation

The current rules for the payment of vacation money under the Labor Code of the Russian Federation regulate not only the timing of the transfer of funds by the employer, but also, of course, the procedure for calculating their amount. There is nothing complicated in the calculation, but most employees cannot themselves accurately calculate how much they will receive for vacation - complete information for this is only available in the company’s accounting department.

For example, not all employees know that vacation pay is calculated using salary data for last year(or the period worked by the citizen in the company, if he was employed less than 1 year ago). The calculations are based on:

all salaries;
bonuses;
incentive and compensation (for example, for hazardous working conditions) payments;
allowances for professional experience and length of service.

At the same time, based on excluded all “non-labor” transfers:

sick pay;
vacation pay received for previous vacation periods;
business trips;
compensation for the cost of food, travel to work, training.

Based on all labor payments the arithmetic average wage for one working day is calculated. To get given value you need to divide the total annual amount of earnings (without excluded periods of vacations, business trips and sick leave) by 12 and divide by 29.3 (the coefficient of the arithmetic average of days in a year). The resulting daily payment result is multiplied by the duration of rest in days.

Vacation pay is calculated using salary data for the past year

Sample calculation of vacation pay

To better understand the mechanism for calculating the amount of vacation pay, let’s look at a specific case. Citizen Smirnov received 25,500 rubles from January to May. In May he was on vacation for 2 weeks, so for this month he received 14,000 rubles. From June to September he worked again without absence and already received 26,000 rubles. But in September he was on sick leave for 3 weeks, so during that month he earned only 8,000 rubles. From October until the end of the year, worker Smirnov worked without breaks and earned 28 thousand rubles. At the end of the year, he received a bonus of 10 thousand rubles.

He goes on vacation for 2 weeks from April 10th. To calculate employee Smirnov’s vacation pay, you first need to calculate wages for 1 day, and then multiply it by the number of days of rest:

((25,500 x 4) + 14,000 + (26,000 x 3) + 8,000 + (28,000 x 4) + 10,000) / 12 / 29.3 = 634.8. That is, the employee received an average of 634.8 rubles per day.
634.8 x 14 = 8,887.2 rubles.

Thus, no later than the evening of April 6, employee Smirnov must receive 8,887.2 rubles from the employer into his account. The calculations are simple, and modern tools like online calculators can make the process even easier.

What to do if vacation pay is not paid on time

Most employees know when vacation pay is transferred and how it is calculated. But here Few people know what to do if vacation pay is not paid on time. Most often, people are not ready to defend their labor rights and simply wait for the situation to resolve itself.

If vacation payments arrived slightly late, you should calmly check with the employer or the accounting department for the reason for the delay. It is quite possible that there is no fault of the company, but, for example, there was a failure during a banking transaction.

In cases in which the delay in vacation pay is more significant, the Russian citizen has the right to appeal at his choice to a trade union, labor safety inspectorate, prosecutor's office or directly to the court. The employer faces any of these options with inspections, receiving orders or mandatory instructions. An appeal to the inspectorate or prosecutor's office can be submitted online.

Workers should not be afraid to stand up for their rights. Remember that the court in such cases always ends up on the side of the employees. At the same time, it is necessary to take a balanced approach to solving problem situations, and not be afraid to start a dialogue with the employer and ask him for clarification regarding the timing of the issuance of vacation pay (or any other mandatory payments).

Payment upon dismissal

During what time must all due funds be paid to a citizen upon dismissal? The legislation is as specific as possible in this regard: on the last day of the employment contract. That is, if a person quits on November 8, he must receive all the money from the employer into his account in the evening of that day.

The employer must make all payments to an employee upon dismissal on the last working day

The payment upon termination of an employment contract will include not only wages for the time worked, but also funds for the unused vacation period. The amount of vacation pay is calculated in exactly the same way. If the terms and volumes of payments are not met, a Russian also has the right to write a statement to protect his rights to any of the regulatory authorities (trade union, inspectorate, prosecutor's office) or directly to the court.

Conclusion

Payment of vacation pay and wages before vacation is the responsibility of the employer, strictly regulated by law. The time and regulations for calculating the amount of such payments are enshrined in the Labor Code of the Russian Federation and are mandatory for all employers - as individual entrepreneurs with several hired workers and large firms.

Vacation payment must be credited to the citizen’s account within 3 days. Salaries and advances arrive on the same dates as during the main working period. If the accounting department violated deadlines (or incorrectly accrued vacation pay), any citizen has the right to write about this to regulatory authorities - from trade unions to the prosecutor's office, or demand protection of their rights in court.

An accountant specializing in payroll is often faced with the accrual of vacation pay.

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months since joining, and other interesting points.

After reading this article, you will learn how to calculate vacation in 2019 and get acquainted with examples of calculating vacation payments.

Legislative regulation

The most important normative document in terms of organization and remuneration of labor is the Labor Code of the Russian Federation. To account for vacation, it has a whole chapter numbered 19.

In addition, to regulate individual issues Federal laws and Decrees of the Government of the Russian Federation were adopted to provide employees with leave.

In particular, Resolution No. 922“On the peculiarities of the procedure for calculating average wages” of December 24, 2007 decides possible problems for calculating average earnings.

The basic local act at the enterprise is collective agreement, which is concluded between the employees of the organization and the employer. It spells out all the main nuances of providing annual leave. Besides this, key points in granting leave to a specific employee are established in employment contract.

Types of leave and conditions for its provision

The Labor Code of the Russian Federation guarantees employees of organizations the following types rest:

leave without pay.

The first two types of vacations are paid. Main holiday is given for 28 calendar days. An employee of an organization can go on vacation after six months of continuous work.

The employer has the right to send specialists of certain categories on leave with their consent, without waiting for 6 months of experience in the organization.

representatives of the fairer sex before and immediately after him;
employees who are adoptive parents of children under 3 months of age;
employees under 18 years of age.

IN subsequent years work at the enterprise, the employee can take leave at any time.

Installed for certain specialists extended annual leave . It is provided on the basis of the Labor Code and other federal laws.

In particular, they are:

Additional holidays while maintaining the average salary, the following are established for the organization’s employees:

for deviating from normal;
for the special nature of the work;
for irregular working hours;
for work in the Far North and equivalent areas;
in other legally established cases.

In addition to the above, the collective agreement may provide for special additional holidays for employees to rest.

How is the number of vacation days calculated?

If the employee's length of service is full year the employer, then calculating the number of vacation days will not be difficult. The duration of vacation for a particular working person is prescribed in the employment contract when he is hired for a position. Usually, after a year of work in an organization, they provide vacation in the number of days established in this document or half of it.

There are cases when an employee requests leave before the end of the year of his duties or decides to resign. In such cases, it is necessary to calculate how many days of rest this employee is entitled to.

It can be calculated by formula:

K = (M * Ko) / 12,

K is the number of vacation days due for the time he worked in the organization,
M – number of months fully worked,
Ko – the number of vacation days established per year of work.

For example. Continuous experience employee in the organization is 7 months. The employment contract states that he is entitled to 44 days of vacation per year of work. The number of vacation days that he is entitled to at this moment is: (7 months * 44 days) / 12 months = 25.67 days.

When calculating vacation days, the number of months worked is required round to the nearest month. According to the rules, rounding should be done as follows. Surplus amounts of less than two weeks are not taken into account. If the surplus is more than two weeks, then it must be rounded up to the whole month.

For example, an employee started work on April 8. He has been asking for leave since December 19 of the same year. It turns out that he worked in this organization for 7 months and 9 calendar days. These 9 days are discarded since this number of days is less than half a month. The calculation is performed based on 7 months of continuous operation.

Usually, when calculating vacation days, you end up with fractional number. To make calculations easier, many accountants use rounding to a whole number, although the law does not stipulate that this action is mandatory anywhere. It should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

For example, the number of vacation days that an employee is entitled to when calculating was 19.31 days. Rounding results in 20 days.

What is taken into account when calculating

Russian Government Decree No. 922 dated December 24, 2007 addresses issues related to the calculation of average daily earnings. It states that the calculation of the average salary per day must be carried out taking into account all payments that relate to remuneration for labor.

To them include:

Wages. This is an official salary, tariff rate, payment at piece rates, payment as a percentage of revenue and others, including non-monetary wages.
Various allowances and surcharges. These are all kinds of stimulating and compensation payments, northern coefficients and regional allowances.
Performance bonuses and other rewards.
Other types of payments related to labor remuneration.

To calculate the average salary, you need to take only those accruals that were made for the actual time of work and for the work that was actually performed. It follows from this that when calculating the average daily salary no need to take into account the following charges:

benefits and other payments financed by the Social Insurance Fund;
payments made on the basis of average earnings (these include vacation payments, payment during a business trip);
one-time bonuses not related to wages (bonuses for certain holidays);
gifts and financial assistance;
other accruals not related to remuneration for labor.

Regarding periods of work included in the vacation calculation, the same principle applies. The 12-month calculation period includes only the time that was actually worked by the employee.

To calculate vacation from the total annual experience the following periods are discarded:

the time when the employee retains the right to receive the average salary;
the time the employee was on or at ;
days off with pay, which are allocated for caring for the disabled;
the period of release of the employee from work (absenteeism, downtime, etc.).

Calculation order

The period for calculating vacation payments is the 12 months preceding the vacation.

There are situations when an employee of an organization does not have accruals for wages for this period of time or he did not actually work at this time. In this case, the calculation time must take those 12 months that precede the calculation year. If there are no accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

With full time worked

The ideal case is when the employee did not go on vacation or sick leave. Then he will have his working hours fully met.

In such a situation, vacation pay is accrued according to a specific formula:

3g = 3g / (12 * 29.3)

Zd – average daily earnings,
Zg – annual salary,
29.3 – average monthly number of calendar days.

The annual amount of accrued remuneration for labor is obtained by summing the accrued salary for the 12 months preceding the vacation.

With incomplete hours worked

The formula discussed above is not suitable for calculating vacation in situations where the employee has not fully worked 12 billing months.

Here you need to use another, more complex formula:

Zd = Zg / (M * 29.3 + D * 29.3 / Dn)

M – number of months worked in full,
D – number of calendar days worked in unworked months,
Day – the norm of calendar days in unworked months.

Examples

Case 1. An employee wants to go on vacation from February 20 for 15 days. From February last year to January this year, he worked without interruption. During this time, he was accrued 198,750 rubles, of which 13 thousand rubles was a bonus to professional holiday. When calculating your vacation, you must subtract the amount of this bonus from your total earnings. It turns out 185,750 rubles. The average daily salary will be 185,750 / (12 * 29.3) = 528.30 rubles. As a result, the employee will receive 528.30 * 15 = 7924.50 rubles for 15 days of vacation.

Case 2. An employee takes 21 days off from December. During the billing period, he was on advanced training courses for two weeks in March and on vacation for 10 days in September. Data on his earnings and actual time worked are shown in the table.

Month	Amount of time worked in calendar days	Standard working hours in calendar days	Amount of accrued wages	Additional payments
December	31	31	20000
January	31	31	20000
February	28	28	20000
March	17	31	27000	13000 rub. – travel payment
April	30	30	20000
May	31	31	20000
June	30	30	20000
July	31	31	20000
August	31	31	20000
September	20	30	30000	18,000 rub. – vacation pay
October	31	31	20000
November	30	30	20000
TOTAL:	341	365	257000	31000

The calculation of average earnings will include a salary in the amount of 257,000 – 31,000 = 226,000 rubles. The standard working time of 10 months has been fully worked out. In March and September, he worked only 37 days against the norm of 61 calendar days.

It turns out that on average per day this employee receives: 226,000 / (10 * 29.3 + 37 * 29.3/61) = 727.20 rubles. The vacation amount for 21 days will be: 727.20 rubles. * 21 days = 15271.20 rub.

Rules and examples of calculations are presented in the following video:

from 12/29/2017) Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.3 (the average monthly number of calendar days).

(as amended on December 10, 2016)

“On the peculiarities of the procedure for calculating average wages” 10. Average daily earnings for payment of vacations granted in calendar days and 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 (29.3).

Articles, comments, answers to questions: Calculation of vacation pay

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Document forms: Calculation of vacation pay

(Resolution of the Government of the Russian Federation dated December 30, 2015 N 1517 (as amended on August 1, 2016))

The document is available: in the commercial version of ConsultantPlus

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Vacation pay

While the employee is on vacation, he retains his place of work (position), as well as his average earnings (Article 114 of the Labor Code of the Russian Federation). Already from this norm of the Labor Code of the Russian Federation it is clear that vacation payment is made based on the employee’s average earnings. But in order to understand how vacation is paid, you need to determine for what period this average earnings are calculated, what payments are taken into account and what formula is used to calculate it.

How is vacation paid according to the Labor Code of the Russian Federation?

Calculating vacation in 2018 should traditionally begin with determining the billing period. For most employees working in an organization for more than a year, this is 12 calendar months preceding the month the vacation begins (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). Those. When calculating vacation pay, you will need to use the employee’s income received during these 12 months.

In this case, a calendar month is the period from the first to the last day of the month inclusive.

Example. Courier Perelygin S.V. has been working at Kaleidoscope LLC since February 2, 2017. From June 4, 2018, in accordance with the vacation schedule, he must be granted annual paid leave. His average earnings will be determined for the billing period - from June 1, 2017 to May 31, 2018.

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Vacation accrual: what amounts are taken into account

social and other non-labor payments, for example, payment for travel, food, utilities to the employee (clause 3 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922);
amounts received by the employee for periods when he did not work, but in accordance with the law, his average earnings were retained: travel payments, vacation pay, temporary disability benefits, etc. (Clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

How is vacation calculated?

The payroll period can be worked by the employee completely or partially. Depending on this, different formulas are used to calculate average earnings for vacation.

29.3 is the average monthly number of calendar days in a year.

If the billing period is not fully worked out, another formula is used:

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In turn, the last indicator - the number of days worked in months not fully worked - is determined taking into account the proportion separately for each such month.

Accrual of vacation in 2018: example

Example 1. Calculation of vacation pay for a fully worked pay period

Manager Safonov A.N. in accordance with the vacation schedule, from May 21, 2018, the next paid vacation for 14 calendar days should be granted. The billing period is from May 1, 2017 to April 30, 2018. The amount of payments taken into account when calculating average earnings was rubles.

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Average daily earnings: 1467.58 rubles. (RUB / 12 months / 29.3)

Vacation pay amount: 12 rub. (RUB 1,467.58 x 14 days)

Example 2. Calculation of vacation pay when the billing period is not fully worked

Let's use the condition of the previous example and assume that Safonov A.N. from October 11 to October 13, 2017, he was on a business trip, and from March 19 to March 26, 2018, he was on sick leave. The amount of payments taken into account when calculating average earnings was rubles.

Average monthly number of days worked in October 2017: 26.5 days. (29.3 / 31 days x (31 days – 3 days)).

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Average monthly number of days worked in March 2018: 21.7 days. (29.3 / 31 days x (31 days – 8 days)).

Average daily earnings: RUB 1,491.79. (RUB / (29.3 x 10 months + 26.5 days + 21.7 days))

Amount of vacation pay: 06 rub. (RUB 1,491.79 x 14 days)

How is vacation paid under the Labor Code of the Russian Federation 2018 with less than a year of “experience”

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Example. Secretary Biryukova N.A. has been working at Kaleidoscope LLC since February 5, 2018. She wrote an application for leave from May 21, 2018 for 7 calendar days. The billing period in this case is the period from February 5, 2018 to April 30, 2018.

How many days before vacation are vacation pay paid?

The deadline for the employer to pay the employee vacation pay is no later than 3 days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation does not directly indicate which days are coming speech - calendar or work. But according to the explanations of Rostrud, this period must be counted in calendar days (Letter of Rostrud dated July 30, 2014 No.).

Example. The first day of vacation for leading engineer Mikhailov A.S. falls on Monday 21 May 2018. Accordingly, vacation pay must be paid to him no later than May 17 (Thursday).

If the day of payment of vacation pay falls on a weekend or non-working holiday, the money must be transferred on the previous working day. And if Mikhailov A.S. decided to go on vacation, for example, from May 23, 2018, he should have been paid vacation pay no later than May 18, 2018 (Friday).

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Vacation pay under the Labor Code: how to take into account bonuses

Bonuses are paid to employees on different grounds and at different frequencies. For the purposes of calculating holiday pay, they are taken into account in different ways.

Monthly bonuses that were accrued in favor of the employee in the billing period are included in the calculation, one for each bonus indicator. Premiums for periods of longer duration, but within the calculation period, for example, quarterly, are included in the calculation in a similar way - one for each indicator.

Annual bonuses, as well as one-time payments for length of service (work experience), accrued based on the results of the year preceding the year in which the employee goes on vacation, must be taken into account in the calculation of vacation pay in full (clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922). Moreover, it does not matter whether these payments were accrued during the billing period or after it, as well as before or after the vacation. By the way, in the latter case, vacation pay will have to be recalculated.

Example. Taking into account several bonuses of different “types” when calculating vacation pay.

Sales Manager Grekov I.L. Leave will be granted from May 21, 2018. He has been working at Four Seasons LLC since November 4, 2013. The billing period - from May 1, 2017 to April 30, 2018 - was fully worked out by him. In April 2018, Grekov I.L. a bonus was accrued based on the results of the first quarter of 2018, as well as an annual bonus for 2017. And before that, in March, he was awarded 2 monthly bonuses for sales volumes of seasonal products.

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Therefore, an annual bonus, a quarterly bonus and one monthly sales bonus must be taken into account when calculating holiday pay.

Example. Accounting for the annual bonus paid to the employee after the pay period.

Sales Manager N.N. Stebakov leave was granted from April 16, 2018. The billing period - from April 1, 2017 to March 31, 2018 - was fully worked out by him. The bonus for 2017 was awarded to him on April 6, 2018. Despite the fact that the annual bonus does not fall into the billing period, its amount must be taken into account in full when calculating vacation pay.

And if the bonus for 2017 had been accrued after the employee had already returned from vacation, then the amounts taken into account when calculating average earnings would have to be increased by the amount of the bonus, the amount of vacation pay should be re-determined and the difference should be paid to the employee.

Vacation pay including bonuses for not fully worked pay periods

How is vacation calculated, taking into account bonuses, if the pay period was not fully worked by the employee, or if he had excluded periods? There are 2 options here. If this bonus was accrued taking into account the time actually worked by the employee, then it is included in the calculation of vacation pay in full. Otherwise, the calculation should take into account only part of the bonus, calculated in proportion to the time worked by the employee (clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, Letter of the Ministry of Labor dated October 15, 2015 No. 14-1 / B-847). In this case, the proportion is calculated on working days (Letter of the Ministry of Health and Social Development of the Russian Federation dated June 26, 2008 No.):

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Calculation and timing of vacation pay payments according to the Labor Code

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Any organization must have a vacation schedule. This schedule is created before the start of the calendar year, taking into account the preferences of employees and the characteristics of the work process. Each employee must familiarize themselves with the vacation schedule and sign it. If necessary, you can make changes to the schedule and postpone the vacation to the desired period (if the parties do not object).

When are vacation pay paid according to the Labor Code of the Russian Federation? These amounts must be paid in advance. before the employee goes on vacation.

Legislative regulation of vacation

Typically, annual leave is twenty-eight days (calendar). It can be divided into pieces, but one piece should not be less than fourteen calendar days. This period is considered optimal for the employee to rest and gain strength. This rule cannot be broken. However, due to sick leave, it is possible to extend or postpone the vacation.

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To apply for leave, the employee is required to draw up a free-form application for granting him the required annual leave. In this case, the application must contain personal data:

The organization's management reviews the application, endorses it, and only then a vacation order is created. The employee must read the order and put his signature there.

Provisions of the Labor Code on the calculation of vacation pay

According to the norms of the Labor Code, vacation pay is calculated earlier. The calculation procedure is as specific as possible, and the employee also needs to have an idea of how vacation pay is calculated in case of disagreement on this matter.

Vacation pay according to the Labor Code of the Russian Federation is calculated according to the following algorithm:

It is necessary to determine the annual income. This amount includes all accruals, with the exception of vacation pay for the previous period, sick leave and other one-time payments. Premium amounts are included in the calculation proportionally.
If wages increased during the period taken for calculations, the salary amount should be adjusted by a coefficient that is determined as follows: the increased salary is divided by the salary before the increase. Then the entire salary until the increase must be multiplied by the calculated coefficient.
It is necessary to calculate the days worked for the period involved in the calculation (12 months). The base number of days in a month averages 29.4. If all days are worked in full, then you only need to multiply 29.4 by 12. When the month is not fully worked, another calculation is required. 29.4 is divided by the calendar days of this month and multiplied by those worked during this period.
Find the amount of the average one-day salary. To do this, annual income is divided by all days worked during the year.
The calculated average wage per day must be multiplied by the number of vacation days.

It follows from this that the norms of the Labor Code completely determine the calculation of vacation pay. This is evidence social protection workers.

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Payment of vacation pay according to the Labor Code

The legislation establishes the terms when vacation pay is paid under the Labor Code of the Russian Federation. This is three working days before the start of the vacation period.

If the date of vacation payments falls on a weekend or holiday, transfers must be made on the working day preceding the weekend. The vacationer has the right to transfer his vacation to another time if he has not received due payments within the period specified by the Labor Code.

If an employee has unused vacation days at the time of dismissal, the management of the enterprise is obliged to pay compensation for this period. The algorithm for calculating this payment is similar to the algorithm for calculating the same vacation pay.

Enterprises are required to act within the framework of Labor and Tax Code. From vacation payments to mandatory all statutory deductions must be made. These amounts should be transferred in full to the state budget.

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Vacation pay

Annual leave without loss of position and average salary is guaranteed to all employees by Article 114 of the Labor Code of the Russian Federation. Any employee working under an employment contract is entitled to 28 vacation days per year, and some categories are also granted additional vacations. We will consider further how vacation payment is made under the Labor Code.

How vacation pay is calculated

In addition to 28 days, an employee may be entitled to additional leave due to irregular work hours, “harmful” work and dangerous conditions labor, work in the Far North and for other reasons. Additional allowances can be established by the employer himself, if he has the financial means to do so, and this condition taken into account by the collective and labor agreement (Article of the Labor Code of the Russian Federation).

Vacation must be calculated in calendar days, taking into account weekends. Holidays, if they are non-working days, are not included in the vacation, and therefore are not paid.

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To pay an employee for vacation, the employer must:

determine the billing period,
calculate average daily earnings,
calculate vacation pay for the entire vacation.

Calculation period for vacation pay

An employee gains the right to paid leave after 6 months of continuous work with one employer. After 12 months of work, he can take a full 28 days leave. It is the 12 previous months before the start month of the vacation that form the calculation period for accruing vacation pay to the employee.

The period giving the right to annual leave does not include the time when the employee (Article 121 of the Labor Code of the Russian Federation):

was on maternity leave,
was absent from work without a valid reason.

When determining the billing period, you should take into account how fully it has been worked out. An incompletely worked period affects the calculation procedure and the amount of vacation pay.

Average earnings and vacation pay

Average earnings for vacation pay are calculated from the employee’s actual salary and time worked in the pay period. Payments not related to wages are not taken into account: social benefits, travel, food, training, financial assistance, etc. Also, time and accruals are not taken into account when:

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the employee’s average earnings were retained, but he did not work, for example, he was on vacation,
the employee received sick leave benefits, incl. for pregnancy and childbirth,
work was not carried out due to downtime due to the fault of the employer, due to a strike, or for reasons beyond the control of both parties,
paid days were provided to care for disabled children,
the employee was released from work for other reasons (clause 5 of the Regulations on the calculation of average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

Vacation pay for a fully worked pay period

For employees who have worked a full 12-month pay period before the start of their vacation, the average daily salary for vacation pay is calculated as follows:

for the billing period

where 29.3 is the average monthly number of calendar days (clause 10 of the Regulations, article 139 of the Labor Code of the Russian Federation).

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The employee goes on vacation from May 29, 2017 for 14 calendar days. The billing period from 05/01/2016 to 04/30/2017 has fully worked out. The average salary is calculated in rubles. income.

Average daily earnings = rub. : 12 months : 29.3 = 1564.28 rub.

Vacation pay = 1564.28 rubles. x 14 days = 92 rub.

Vacation pay for an incompletely worked pay period

If during the 12 months before the vacation there were periods excluded when calculating average earnings, the average monthly number of days worked in those months that were not fully worked is first determined:

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Number of calendar days in a month not fully worked

Calendar days worked in a month not fully worked

Now you can determine your average daily earnings:

Accounted salary accrued

for the billing period

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Number of months fully worked

in a month not fully worked

Let's take the data from the previous example, but let's assume that the employee took sick leave in the billing period - 8 days from 02/06/2017 to 02/13/2017, and the amount of his benefit was rubles. Number of days in February 2017 – 28.

Since sick leave is excluded from average earnings, we determine the average monthly number of days worked in February:

Days worked in February 2017 = 29.3: 28 days X (28 –8) days = 20.9

Average daily earnings = (RUB): (29.3 x 11 months + 20.9) = 1567.60 RUB.

Vacation pay: 1567.60 rub. X 14 days = 21946.40 rubles.

If an employee intends to take a vacation after the first 6 months of work, without having yet completed a 12-month period, his pay period is counted from the date of hire until the last day of the month before the month the vacation begins.

The employee joined the company on December 12, 2016, and from July 18, 2017 he goes on 14-day leave. Income for calculation – rub. The estimated period will be from December 12, 2016 to June 30, 2017, in which 6 full months plus 20 days of December (31 days - 11 days). Otherwise, the calculation will be carried out similarly to the previous example:

Days worked in December 2016 = 29.3: 31 days X 20 days = 18.9

Average daily earnings = rub.: (29.3 x 6 months + 18.9) = 1284.03 rub.

Vacation pay: RUB 1,284.03 X 14 days = 17976.42 rubles.

Vacation pay

Vacation pay is subject to personal income tax, like wages, at a rate of 13%. Accrued in the same way insurance premiums: pensions, health insurance and social insurance.

Payment for vacation is made in person to the employee no later than 3 calendar days before it begins (Article 136 of the Labor Code of the Russian Federation, letter of Rostrud dated July 30, 2014 No.). Failure to comply with this requirement for the employer may result in a fine, in accordance with Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

The employee was about to go on vacation on June 5, 2017. This is Monday, which means he should be given vacation pay no later than Thursday, June 1.

When the payment deadline falls on a non-working day, the employee must receive vacation pay on the next working day before it.

The employee's vacation begins on Friday, June 16, 2017. The day he is paid vacation pay falls on Monday, June 12, but this is a holiday, a non-working day, so the employee will receive the money no later than Friday, June 9.

Labor Code: calculation and payment of vacation pay

Labor Code: annual leave

Every organization is required to have a vacation schedule. It is compiled before the start of the calendar year based on the wishes of employees, taking into account production needs. Employees familiarize themselves with the approved schedule against signature. If necessary, by agreement of the parties, the vacation period may be postponed.

For documentation, the employee must submit a free-form application for annual leave, in which he must indicate: his data (position, last name, first name, patronymic), when the leave begins and how many days.

After the manager considers this application, an order is drawn up, which the employee must familiarize himself with, as well as the schedule, against signature.

Labor Code: calculation of vacation pay

In compliance with the labor code, vacation pay must be calculated in advance. The algorithm of actions is quite clear, so for the employee this knowledge will play a key role in the event of a controversial situation.

We calculate income for the year. Income includes all accruals, except vacation pay for past period, sick leave and the like. Premiums are included in the calculation proportionally.
If there was an increase in wages during the billing period, then it is necessary to adjust the amount of earnings by a coefficient calculated using the following formula: the current salary is divided by the previous salary. Next, the entire amount of earnings before the increase is multiplied by the resulting coefficient.
We count how many days worked in twelve months. The basis is the average number of days per month – 29.4. If all the days are worked, then you just need to multiply 29.4 by 12. If the whole month is not worked, then we calculate it as follows: 29.4 must be divided by the number of calendar days in the month and multiplied by the calendar days worked.
We determine the average salary for one day: divide all income for 12 months by the number of days worked.
The average daily wage must be multiplied by the number of vacation days.

Thus, the Labor Code provides for the calculation of vacation pay in full, which is undoubtedly an important social guarantee for employees.

Labor Code: vacation pay

Head and chief accountant should always have the Labor Code at hand. Payment for vacation is made three days before it starts.

If the transfer date falls on a weekend, then general rule Vacation pay can be transferred on the last working day. If the payment of vacation pay does not occur on time, the employee can transfer his vacation to another period.

In the event that an employee decides to quit, but still has any number of vacation days left unused, he is entitled to payment of compensation calculated according to the same formula as regular vacation pay.

The organization must necessarily comply with the Tax and Labor Code; paying for vacation means deducting personal income tax from payments and transferring it to the budget.

Rules and procedure for calculating vacation

An accountant specializing in payroll is often faced with the accrual of vacation pay.

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months since joining, and other interesting points.

After reading this article, you will learn how to calculate vacation in 2017 and get acquainted with examples of calculating vacation payments.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem, contact a consultant:

Legislative regulation

In addition, to regulate certain issues regarding the provision of leave to employees, Federal laws and Decrees of the Government of the Russian Federation were adopted.

In particular, Resolution No. 922 “On the specifics of the procedure for calculating average wages” dated December 24, 2007 solves possible problems in calculating average wages.

The basic local act at the enterprise is the collective agreement, which is concluded between the employees of the organization and the employer. It spells out all the main nuances of providing annual leave. In addition, the key points in granting leave to a specific employee are established in the employment contract.

Types of leave and conditions for its provision

The Labor Code of the Russian Federation guarantees employees of organizations the following types of rest:

The first two types of vacations are paid. The main leave is given for 28 calendar days. An employee of an organization can go on vacation after six months of continuous work.

The employer has the right to send specialists of certain categories on leave with their consent, without waiting for 6 months of work experience in the organization.

representatives of the weaker sex in front of maternity leave and immediately after it;
employees who are adoptive parents of children under 3 months of age;
employees under 18 years of age.

In subsequent years of work at the enterprise, the employee can take vacation at any time.

Extended annual leave has been established for certain specialists. It is provided on the basis of the Labor Code and other federal laws.

In particular, they are:

Workers under 18 years of age.
Teaching staff.
Health care workers caring for HIV-infected patients.
Doctors of Science.
Ph.D.
Civil servants of the state civil service.
Disabled people who continue to work.
Workers engaged in development and research work and others.

Additional holidays with preservation of the average salary are established for employees of the organization:

for working conditions that deviate from normal;
for the special nature of the work;
for irregular working hours;
for work in the Far North and equivalent areas;
in other legally established cases.

In addition to the above, the collective agreement may provide for special additional holidays for employees to rest.

How is the number of vacation days calculated?

If the employee’s length of service is a full year with the employer, then calculating the number of vacation days will not be difficult. The duration of vacation for a particular working person is prescribed in the employment contract when he is hired for a position. Usually, after a year of work in an organization, they provide vacation in the number of days established in this document or half of it.

It can be calculated using the formula:

K is the number of vacation days due for the time he worked in the organization,
M – number of months fully worked,
Ko – the number of vacation days established per year of work.

For example. The employee's continuous length of service in the organization is 7 months. The employment contract states that he is entitled to 44 days of vacation per year of work. The number of vacation days that he is entitled to at this moment is: (7 months x 44 days) / 12 months = 25.67 days.

When calculating vacation days, it is necessary to round the number of months worked to the nearest whole month. According to the rules, rounding should be done as follows. Surplus amounts of less than two weeks are not taken into account. If the surplus is more than two weeks, then it must be rounded up to the whole month.

Typically, when calculating vacation days, you end up with a fractional number. To make calculations easier, many accountants use rounding to a whole number, although the law does not stipulate that this action is mandatory anywhere. It should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

For example, the number of vacation days that an employee is entitled to when calculating was 19.31 days. Rounding results in 20 days.

What is taken into account when calculating

Wages. This is an official salary, tariff rate, payment at piece rates, payment as a percentage of revenue and others, including non-monetary wages.
Various allowances and surcharges. These are all kinds of incentive and compensation payments, northern coefficients and regional allowances.
Performance bonuses and other rewards.
Other types of payments related to labor remuneration.

To calculate the average salary, you need to take only those accruals that were made for the actual time of work and for the work that was actually performed. It follows from this that when calculating the average daily salary it is not necessary to take into account the following charges:

benefits and other payments financed by the Social Insurance Fund;
payments made on the basis of average earnings (these include vacation payments, payment during a business trip);
one-time bonuses not related to wages (bonuses for certain holidays);
gifts and financial assistance;
other accruals not related to remuneration for labor.

The same principle applies to periods of work included in the calculation of vacation. The 12-month calculation period includes only the time that was actually worked by the employee.

To calculate vacation, the following periods are excluded from the total annual length of service:

the time when the employee retains the right to receive the average salary;
the time when the employee was on sick leave or on parental leave;
days off with pay, which are allocated for caring for the disabled;
the period of release of the employee from work (absenteeism, downtime, etc.).

Calculation order

With full time worked

The ideal case is when the employee did not go on vacation or sick leave for the entire pay period. Then he will have his working hours fully met.

In such a situation, vacation pay is calculated according to a specific formula:

Zd – average daily earnings,
Zg – annual salary,
29.3 – average monthly number of calendar days.

The annual amount of accrued remuneration for labor is obtained by summing the accrued salary for the 12 months preceding the vacation.

With incomplete hours worked

The formula discussed above is not suitable for calculating vacation in situations where the employee has not fully worked 12 billing months.

Here you need to use another, more complex formula:

M – number of months worked in full,
D – number of calendar days worked in unworked months,
Day – the norm of calendar days in unworked months.

Examples

Case 1. An employee wants to go on vacation from February 20 for 15 days. From February last year to January this year, he worked without interruption. During this time, he was accrued rubles, of which 13 thousand rubles were a bonus for his professional holiday. When calculating your vacation, you must subtract the amount of this bonus from your total earnings. It turns out to be rubles. The average daily salary will be / (12*29.3) = 528.30 rubles. As a result, the employee will receive 528.30 * 15 = 7924.50 rubles for 15 days of vacation.

The calculation of average earnings will include a salary in the amount of – = rub. The standard working time of 10 months has been fully worked out. In March and September, he worked only 37 days against the norm of 61 calendar days.

It turns out that on average per day this employee receives:/ (10*29.3 + 37*29.3/61) = 727.20 rubles. The vacation amount for 21 days will be: 727.20 rubles. x 21 days = 15271.20 rub.

Rules and examples of calculations are presented in the following video:

Still have questions? Find out how to solve exactly your problem - call right now:

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4 comments

Good afternoon I am planning a vacation from 01/08/17 to 14 k/day. How should I be calculated vacation pay if I have been working in organization “A” on a permanent basis since 01/09/17, and since August 2016 I have been employed in the same organization “A” part-time, being employed on a permanent basis in the organization "B"? Should earnings in organization “B” be taken into account for the period from August 2016 to December 2016?

Hello Dmitry, from your description it follows that you work in one organization for more than one position.

According to Art. 286 of the Labor Code of the Russian Federation Persons working part-time are granted annual paid leave simultaneously with leave for their main job. If an employee has not worked for six months at a part-time job, then leave is provided in advance. If in a part-time job the duration of the employee’s annual paid leave is less than the duration of leave at the main place of work, then the employer, at the request of the employee, provides him with leave without pay for the corresponding duration.

Hello, is there one working day in the billing period for the year? salary was 650 rubles, plus a bonus of 1000, the rest of the days were on a business trip. The billing period is from 08/01/2016 to 07/31/2017). 08/01/2016 one day at work and from 08/02/2016 to 07/31/2017 on a business trip. The timesheet shows Saturday and Sunday as days off. How to calculate vacation pay. Thank you

Hello Lyudmila, according to Art. 139 of the Labor Code of the Russian Federation, to calculate the average salary, all types of payments provided for by the remuneration system that are used by the employer are taken into account, regardless of the sources of these payments. The calculation of average earnings to determine the amount of vacation pay for an employee is made based on the wages actually accrued to him and the time he actually worked for the 12 months preceding the vacation.

As a result, the amount of vacation pay is equal to the product of the average daily earnings and the number of vacation days.

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Amendments have been made to Art. 139 of the Labor Code of the Russian Federation, which adjusted the rules for calculating vacation pay (compensation for unused vacation). Starting from April 2, 2014, to calculate the average daily earnings, the average monthly number of calendar days is taken equal to 29.3, and not 29.4, as before. In the article we will analyze the innovations and use examples to consider the procedure for calculating these payments.

The essence of the changes

Vacation payment (payment of compensation for unused vacation) is made based on the average salary of the employee, which is calculated in the manner prescribed Art. 139 Labor Code of the Russian Federation, Decree of the Government of the Russian Federation No. 922, by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment.

According to the amendments made to Art. 139 Labor Code of the Russian Federation, the average daily earnings to pay for vacations provided in calendar days and compensation for unused vacations must be determined by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days equal to 29.3. Let us recall that previously the average monthly number of calendar days was 29.4. These changes are associated with an increase in the number of non-workers holidays per year, since 2013 there have been 14 of them - added on January 6 and 8 ( Art. 112 Labor Code of the Russian Federation).

Please note that the standards for calculating average daily earnings for paying vacations and compensation for unused vacations are also given in clause 10, which is also planned to be amended, but for now it shows the average monthly number of calendar days equal to 29.4. In turn, the resolution of the Government of the Russian Federation containing norms labor law, should not contradict the provisions of the Labor Code of the Russian Federation, therefore, to calculate vacation payments, the average monthly number of calendar days is taken equal to 29.3 ( clause 5 of the Labor Code of the Russian Federation).

Thus, from April 2, 2014, the calculation of average daily earnings for payment of vacations (compensations for unused vacations) provided in calendar days will be made using the following formulas:

1. If the employee has worked the entire pay period:

Average daily earnings = Earnings for the billing period / 12 months. / 29.3 cal. days

2. If the employee has not fully worked the billing period:

Average daily earnings = Earnings for the billing period / ((29.3 cal days x Number of fully worked calendar months in the billing period)+ Number of calendar days in incompletely worked calendar months (calendar month)) .

In this case, the number of calendar days in an incompletely worked calendar month is calculated as follows:

Number of calendar days in an incompletely worked calendar month = 29.3 cal. days / Number of calendar days of this month x Number of calendar days falling within the time worked in this month .

The procedure for calculating vacation pay

An employee of a government institution was granted annual paid leave from April 14, 2014, lasting 28 calendar days. The billing period from April 1, 2013 to March 31, 2014 has been fully worked out. Her salary consists of:

official salary- 6,000 rub.;
monthly bonus to the official salary for length of service (10%) - 600 rubles;
monthly bonus for complexity, tension and special mode work (110%) - 6,600 rub.

The following bonuses were accrued during the billing period:

in April 2013 - for the first quarter of 2013 9,000 rubles;
in July 2013 - for the second quarter of 2013 9,000 rubles;
in October 2013 - for the third quarter of 2013 9,000 rubles;
in January 2014 - for the fourth quarter of 2014 9,000 rubles. and an annual bonus based on the results of work for 2013 - 12,000 rubles;
in March 2014 - a one-time bonus by March 8 of 1,500 rubles.

In January 2014, the employee was provided with financial assistance in connection with the death of a family member - 5,000 rubles.

According to clause 2 of the Decree of the Government of the Russian Federation No. 922 The employee’s actual earnings for the billing period include all types of payments provided for by the remuneration system and applied by a given employer. Such payments, in particular, include wages based on official salaries, allowances and additional payments to official salaries, and bonuses. Social payments and other payments not related to wages, including financial assistance, are not taken into account when calculating vacation pay ( clause 3Decree of the Government of the Russian Federation No. 922).

In our case, the calculation of vacation pay does not include the bonus for the first quarter of 2013 in the amount of 9,000 rubles, since the duration of the period for which it was accrued exceeds the duration of the billing period ( clause 15 of the Government of the Russian Federation No. 922). In addition, the one-time bonus for March 8 - 1,500 rubles - is not included in the calculation of vacation pay. and financial assistance in connection with the death of a family member - 5,000 rubles. The remaining amounts paid to the employee must be included in the calculation in full.

Thus, the actual earnings of the employee for the billing period will be 197,400 rubles. ((6,000 + 600 + 6,600) rub. x 12 months + 9,000 rub. x 3 quarter + 12,000 rub.).

2. Let's calculate the average daily earnings.

Average daily earnings are 561.43 rubles. (RUB 197,400 / 12 months / 29.3 cal days).

Vacation pay is equal to 15,720.04 rubles. (561.43 rubles x 28 cal days).

An employee of a government institution was granted annual paid leave from May 12, 2014, lasting 28 calendar days. The employee's salary consists of the official salary - 20,000 rubles. and allowances for it (15%) - 3,000 rubles. For the billing period from May 1, 2013 to April 30, 2014, the employee was:

on sick leave - from August 12 to August 18, 2013 (7 calendar days);
on annual paid leave - from September 2 to September 29, 2013 (28 calendar days).

Salaries for August 2013 were paid in the amount of 17,772.72 rubles, temporary disability benefits - 8,848.23 rubles. In September 2013, wages amounted to 1,095.24 rubles, the amount of vacation pay was 19,035.48 rubles.

1. Determine the amount of earnings actually accrued for the billing period, which should be taken into account when calculating the average daily earnings.

According to clause 5 of the Government of the Russian Federation No. 922 The time, as well as the amounts accrued during this time, when the employee was on sick leave and on annual paid leave is excluded from the calculation period.

Thus, the employee’s actual earnings for the billing period will be 248,867.96 rubles. ((20,000 + 3,000) rub. x 10 months + 17,772.72 rub. + 1,095.24 rub.).

2. Calculate the number of calendar days in months not fully worked:

for August 2013 - 22.68 cal. days (29.3 / 31 x 24);
for September 2013 - 1.95 cal. days (29.3 / 30 x 2).

3. Let's calculate the average daily earnings.

Average daily earnings are 783.52 rubles. (RUB 248,867.96 / (29.3 cal. days x 10 months + 22.68 cal. days + 1.95 cal. days)).

3. Calculate the amount of vacation pay.

Vacation pay is equal to 21,938.56 rubles. (RUB 783.52 x 28 cal days).

In conclusion, we note that new order calculating vacation pay is the most beneficial for the employee. At the same time, from the interpretation of the provisions Federal Law No. 55-FZ is not clear whether an institution needs to pay extra vacation pay in cases where the employee’s vacation has begun:

From April 2, but vacation pay has already been calculated and received, since vacation payment is made no later than three days before it starts ( Art. 136 Labor Code of the Russian Federation);