New in calculating vacation pay in 2021 - examples and formulas

Every year, both for ordinary employees and for accountants of enterprises and organizations, a busy time comes - some go on vacation, others, in connection with this, have an additional burden: calculating vacation pay. To ensure that accounting staff do not have difficulties when calculating vacation funds, there are specially developed algorithms by which they are supposed to be calculated. The same algorithms help to understand the method of calculating vacation pay to ordinary employees of enterprises and organizations without special education. We will talk about how to calculate vacation pay in different cases in this material.

Calculate the number of earned vacation days using the vacation days calculator.

How often can you take vacation?

First, let's look at how many times a year employees have the right to go on vacation. The Labor Code of the Russian Federation states that the average vacation should be 28 days according to the calendar.

At the same time, the Labor Code states that these four weeks can be divided into two or three parts, at the discretion of the employee or the management of the enterprise. It is important that one of these parts - the main one - lasts at least two weeks.

This is quite justified: not every company can afford to release valuable employees for 28 days in a row, especially in cases where this in any way affects production processes.

Additional leave

The employees listed in Art. 116 Labor Code of the Russian Federation:

• employed in hazardous and hazardous industries;
• with irregular working hours;
• working in the regions of the Far North, territories equivalent to them, and in other regions of the North, where the Republic of Kazakhstan and percentage increases in wages are established;
• performing work of a special nature and others.

At the employer’s discretion, additional paid leave is also provided to employees who are not entitled to it, but then the procedure for granting additional leave must be specified in a collective agreement or local regulation. Unlike regular vacations, non-working holidays are excluded from the calendar days of additional paid vacation.

Rules for issuing vacation pay

The law clearly and unambiguously states that vacation pay must be issued in full to the employee no later than three days (according to the working calendar) before the next vacation. In cases of violations, the management of the enterprise may face administrative liability. But in some situations, for example on holidays, certain questions arise. Let's take a closer look at them.

• If an employee’s vacation begins immediately after the New Year holidays, then in this case vacation pay must be given to him in December, on the last working day, regardless of whether it is the 29th, 30th or 31st day of the month.

Nuance: The accountant should be aware that the general January holidays cannot be included in the vacation period established by the internal schedule of the enterprise; accordingly, vacation pay for holiday days does not need to be accrued.

Let's give an example

Employee Potemkin A.A. I decided to take a vacation from December 15, 2015 for twenty-eight days. The accounting department of the enterprise where he works must accrue vacation pay for exactly 28 days, but excluding holiday weekends.

• From the point of view of benefits, it is most interesting for an employee to take vacation in the month when, according to the calendar, the number of working days is greatest. Let's consider this statement in a specific situation;

Let's give an example

Kosulin I.T. at his own request he goes on legal leave from 01/12/2015-01/25/2015, for a total of fourteen days. Since January has a total of 15 working days, his average salary per day will be equal to 2333.33 rubles (that is, 35 thousand rubles divided by 15 days). We know that Kosulin I.T. starts work on January 26th. Thus, before the end of the month he only needs to work five days, which means his salary will be 11,666.67 rubles (2333.33 times 5 days). From further simple calculations it is clear that the difference in salary is 9627.60 rubles.

Another simple example

Salary of employee Kuznetsov K.K. is 35 thousand rubles. According to the vacation schedule developed and approved by his employer, Kuznetsov K.K. must go on vacation from December 18-31, 2015, for only two calendar weeks. There are 23 working days in December, and his average daily salary is 1521.74 rubles. (35 thousand rubles divided by 23 days). Thus, Kuznetsov K.K. The accounting department must calculate wages for days worked before vacation in the following amount: 21,304.36 rubles (i.e. 1,521.74 rubles multiplied by 14 days)

Number of vacation days to calculate

Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take time off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be taken off continuously.

Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, workers under 18 years of age must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)

Labor legislation also provides for additional leaves for employees (Article 116 of the Labor Code of the Russian Federation).

For the calculation, it is important to exclude all non-working holidays from vacation days. That is, all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and holidays established in a specific region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, article 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, clause. 2 letters of Rostrud dated September 12, 2013 No. 697-6-1). However, weekends are still included in the calculation. It’s the same with non-working days with continued pay - they are included in the calculation, vacation is not transferred to them.

Important! Non-working days to which holiday weekends are postponed are included in the calculation. If the day off coincides with a holiday, then the Government of the Russian Federation issues a resolution setting the date to which the day off and holiday is transferred. For example, in 2021, June 12 fell on a Saturday, and the day off from that day was moved to June 14. If an employee is on vacation on June 14, then this day must also be paid.

How to calculate the average daily salary for calculating vacation pay

When calculating vacation pay, an accounting employee should be aware that, in accordance with the amendment made to Article 139 of the Labor Code of the Russian Federation on April 2, 2014, a coefficient of 29.3 has been determined, which must be used when calculating vacation pay.

For example, if during working hours an employee did not take time off, was not on sick leave, or had other absences from work for any reason, then the average daily earnings are equal to the amount of payments for the estimated time, divided by 29.3 multiplied by 12.

In situations where during the billing period an employee, for some reason, did not come to work every day, his average daily earnings will be equal to the amount of payments for the billing period divided by the number of days in the billing period.

What determines the amount of vacation pay?

Each day of vacation is paid based on the employee’s average salary. The higher this indicator, the more impressive the amount of vacation pay will be.

Average earnings are determined taking into account all payments provided for by the remuneration system of a particular employer.

When calculating average earnings, payments not related to wages are not taken into account: material assistance, payment for the cost of food, travel, etc. (Part 2 of Article 139 of the Labor Code of the Russian Federation, clauses 2-3 of the Regulations, approved by the Decree of the Government of the Russian Federation dated 12/24/2007 No. 922).

An important indicator that influences the amount of average earnings is the time actually worked by the employee for the 12 calendar months preceding the vacation (billing period).

If during the billing period the employee was sick or was on a business trip, when calculating average earnings these periods and the amounts accrued during this time are excluded (clause 5 of the Regulations, approved by Resolution No. 922).

Vacation pay in different cases: we count it correctly

What can we say, calculating vacation pay is not always simple. It happens that at the estimated time an employee goes on sick leave or takes time off. What to do in this state of affairs, how to calculate vacation pay?

Attention! To calculate vacation pay in accordance with the law, there is a special formula. Vacation pay is calculated by multiplying the average daily earnings by the number of vacation days.

Let's look at an example

Employee Masloedov P.P. vacation starts from 1.06. 2015 Moreover, his average annual salary is 20 thousand rubles. In order to calculate the amount of his vacation pay, you need 20 thousand rubles. divide by coefficient 29.3 and multiply by 30 days. As a result of these calculations, we will come to the amount of 20,477.82 - this will be the amount of P.P. Masloedov’s vacation pay.

One more example

In this example, consider the case when, during the time that is taken as the basis for calculating vacation pay, the employee went on sick leave . So, Starshov M.M. I was going on vacation for two weeks from March 1-14, 2015. In this case, we will take the period from March 1, 2014 as the billing period. until 02/28/2015. Without further ado, let’s take the figure of 20 thousand rubles as his average salary. However, there is a nuance: Starshov M.M. from September 1-8, 2014, he was on sick leave, as a result of which he was paid sick leave in the amount of three thousand rubles. Thus, his salary for September 2014 was only 13 thousand rubles. In this situation, without racking our brains too much, we’ll calculate it like this: 20 thousand rubles. multiply by 11 + 13 thousand rubles. = 233 thousand rubles. Let's calculate the days when Starshov M.M. was at his workplace. To do this, simply multiply 29.4 by 11 + 29.4 divided by 30 (since there are 30 days in September) and multiply by (30 - = 344.96 days. It turns out that they worked 344.96 days in a year. Thus Thus, based on all the above calculations, it is clear that M.M. Starshov’s average daily earnings will be equal to 233 thousand rubles divided by 344.96 = 675.44 rubles, that is, his vacation pay for two weeks will be: 675.44 multiplied by 14 = 9456.16 rub.

What payments are taken into account when calculating average earnings?

Russian legislation establishes a uniform procedure for calculating average earnings for all cases provided for by the Labor Code (Article 139 of the Labor Code of the Russian Federation). The specifics of the procedure for calculating average wages are given in Regulation No. 922[1]. In accordance with paragraph 2 of this provision, to calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of their sources, in particular:

1) wages accrued to the employee at tariff rates, salaries for time worked, work performed at piece rates, work performed as a percentage of the proceeds received from the sale of products, or commissions, wages paid in non-monetary form;

2) allowances and surcharges to tariff rates, salaries for professional skills, class, length of service (work experience), knowledge of a foreign language, combination of professions (positions), expansion of service areas, increase in the volume of work performed, team management, etc.;

3) payments related to working conditions, including those determined by regional regulation of wages, increased wages for heavy work, work with harmful and (or) dangerous and other special working conditions, pay for work at night, pay for work on weekends and non-working holidays, overtime work;

4) bonuses and rewards provided for by the remuneration system.

For reference

The average earnings for calculating vacation pay also include incentive bonuses paid in accordance with the resolutions of the Government of the Russian Federation dated April 2, 2020 No. 415 and dated April 12, 2020 No. 484 to medical personnel working with citizens who have been diagnosed with coronavirus infection (FFOMS Letter dated June 15, 2020 No. 7858/21/i).

Bonuses are taken into account in a special way to calculate average earnings. In particular, the procedure for including bonuses and remunerations in the calculation of average earnings depends on the period for which they are accrued, as well as on how long the employee worked in the billing period (clause 15 of Regulation No. 922).

If the time falling within the billing period is not fully worked or time is excluded from it in accordance with clause 5 of Regulation No. 922, bonuses and remunerations are taken into account when determining average earnings as follows:

• if the bonus is accrued for the time actually worked in the billing period (for example, monthly, quarterly) - in full;
• if the bonus is accrued without taking into account the time worked - in proportion to the time worked in the pay period (clause 15 of Regulation No. 922) (see also Letter of the Ministry of Labor of the Russian Federation dated October 15, 2015 No. 14-1/B-847).

Example 1

The employee goes on another vacation from August 10 to August 23, 2021 (14 calendar days). During the billing period (from August 1, 2019 to July 31, 2021), he was paid:

• monthly bonus – 5,000 rubles. (excluding time worked);
• quarterly bonus based on time worked.

During the pay period, the employee:

• was on sick leave from November 7 to November 14, 2021 (8 calendar days);
• I was on regular vacation from February 3 to February 16, 2021 (14 calendar days).

Let us determine the amount of the monthly bonus included in the calculation of vacation pay. The monthly bonus for months fully worked in the calculation period is taken into account in full (5,000 rubles), for months not fully worked - in proportion to the time worked. In particular, for November 2021 it will be 3,666.67 rubles. (5,000 rubles - (5,000 rubles / 30 cal. days x 8 cal. days)), and for February 2021 - 2,586.21 rubles. (5,000 rub. - (5,000 rub. / 29 cal. days x 14 cal. days)).

Let us determine the size of the quarterly bonus included in the calculation of vacation pay. The calculation period covers the third quarter of 2021 (2 months), the fourth quarter of 2021 (entirely), the first quarter of 2021 (entirely), the second quarter of 2021 (entirely), the third quarter of 2020 (one month). Since the quarterly bonus is calculated based on time worked, the fact that the employee did not fully work in November 2021 and February 2021 does not affect the amount of the bonus taken into account when calculating average earnings. This means that bonuses for the fourth quarter of 2021 and for the first quarter of 2021 are taken into account in full. But premiums paid for the third quarter of 2021 and for the third quarter of 2021 are not taken into account in full, but only in the part attributable to the billing period.

How to calculate vacation pay if an employee has only worked for six months

Cases where an employee has worked in a new place for only six months or a little more and is already getting ready to go on vacation happen all the time.

The right to vacation 6 months after starting work is guaranteed by Russian law.

How to calculate vacation pay in this situation?

Let's look at an example

Employee Orlov D.D. took a vacation from November 13-26, 2014. He has been on the company’s staff since April 13, 2014. His salary for partial April amounted to 20 thousand rubles. In the remaining months, in which he did not take sick leave or time off, his full salary was equal to 30 thousand rubles. Now we count vacation pay. For the billing period we take the period from 04/13/2014 to 10/31/2014. Next, we calculate the total earnings using the formula: 20 thousand rubles plus 30 thousand rubles multiplied by 6 months = 200 thousand rubles. Don’t forget about the coefficient and calculate the number of days actually worked: (18/30) multiplied by 29.3 + 6 months, multiplied by 29.3 = 193.4 days. It is easy to calculate that the average daily earnings of Orlov D.D. amounted to: 1034.1 rub. (200 thousand rubles divided by 193.4). Thus, Orlova D.D.’s vacation pay will be equal to 1034.1 multiplied by 14 days. As a result, we will receive vacation pay equal to 14,477.4 rubles.

What taxes do you need to pay?

According to the Labor Code of the Russian Federation, if the vacation is paid for by the employer, the amount of vacation pay is subject to taxes. Personal income tax - 13% for residents of the Russian Federation and 30% for non-residents - is withheld on the day of payment of vacation pay. The deadline for tax remittance is set for the last day of the month in which the employee’s vacation was paid.

Personal income tax

In addition, insurance premiums must be paid from vacation pay. They are accrued for the same reporting period as vacation pay and transferred to the budget no later than the 15th day of the next month.

Letter of the Ministry of Labor dated August 12, 2015 No. 17-4/OOG-1158

How to calculate vacation pay when working part-time

Employees working part-time also have the right to a full vacation of 28 days, this is guaranteed to them by Art. 93 Labor Code of the Russian Federation. This schedule does not provide for deviations from the standard calculation of vacation pay: in the same way, the average daily earnings for the last 12 months are taken into account.

Specific example

Employee Oleynikov, who worked on a salary of 20,000 rubles, is going on vacation from September 15, 2021 for the entire period of 28 days. From August 15, 2021, he switched to a part-time working schedule - a shortened working week with a salary of 15,000 rubles. Let's calculate his vacation pay.

The billing period will be the 12 months preceding the vacation: September 2021 – August 2021 inclusive.

The amount of vacation pay will be as follows. Earnings for the previous year: 20,000 x 11 + 15,000 = 235,000 rubles. Average monthly earnings: 235,000 / 12 = 19,583.3 rubles. Average daily, respectively: 19,583.3 / 29.3 = 668.4 rubles. Let's multiply by the 28 days of vacation due: Oleinikov is entitled to 18,714.44 rubles. vacation pay.

Where are the vacation pay rules written?

Everyone who works under employment contracts, agreements and contracts is provided with guaranteed rest time.
The minimum duration is 28 days. But only for a fully worked calendar year. But employees who are signed under GPC, author’s order and contract agreements are not entitled to paid leave. Essentially, vacation is paid time off. Moreover, the procedure and principles of payment are fixed at the legislative level:

1. Chapter 19 of the Labor Code of the Russian Federation - regarding duration, payment terms, job retention. The standard contains provisions on both main labor and additional leaves.
2. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (as amended on December 10, 2016) - regarding the calculation of average earnings.
3. Letter of the Ministry of Labor dated April 15, 2016 No. 14-1/B-351 - regarding the determination of indicators of actual time worked in case of deviations from the standard regime.

Legislative acts and departmental letters of recommendation establish only general provisions for the provision of rest. Specific values, payment procedures and other factors are established individually by the organization. The standards must be specified in the employment contract with the employee, in the collective agreement, as well as in other local regulations of the institution.

How to calculate vacation pay when summing up working hours

If an employee works in this mode, the average daily earnings cannot serve as a calculation indicator for calculating vacation pay. To do this, you need to use the criterion of average hourly earnings: the amount of money earned during the accounting period adopted by the company, divided by the number of hours actually worked during this time. The rest of the calculation procedure does not differ from the usual one.

What does this look like in an example?

The organization works according to a schedule of summarized working hours, a 40-hour week is typical. The accounting period is taken to be a month. Employee Sokolovsky, who works on a monthly salary of 40,000 rubles, was going on vacation in March 2021 for 14 days. Over the previous 12 months - from April 2021 to February 2021 - Sokolovsky worked 1,972 hours. For this year they earned: 40,000 x 12 = 480,000 rubles. Average hourly earnings will be: 480,000 / 1972 = 243.4 rubles. at one o'clock. Let's calculate how many hours of vacation need to be paid: 40 hours / 5 days (work week) x 14 days of vacation = 112 hours. Vacation pay will be: 112 x 243.4 = 27,260.8 rubles.

* * *

This article discusses the issues of calculating the average salary for the payment of vacation pay. In the next article we will talk about the procedure for calculating average earnings for other purposes provided for by labor legislation.

[1] Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

[2] There is another position on this issue. Read more about this in the article “Are payments for the period of non-working days (April 2021) taken into account when calculating vacation pay?”, No. 6, 2021.

[3] Despite the fact that this document was published 90 years ago, both officials and judges still turn to it when resolving certain issues.

Remuneration in a state (municipal) institution: accounting and taxation, No. 7, 2021

How to calculate vacation pay when going on vacation immediately after leaving maternity leave

Employees who are mothers have this right if they have enough work experience that gives them the right to paid leave. Child care is not included in this length of service, but maternity leave counts.

A situation arises in which the employee had partially no earnings in the previous 12-month period. In this case, the Ministry of Labor of the Russian Federation, in its letter No. 14-1/B-972 dated November 25, 2015, explains the need to replace the billing period: the countdown will begin one month before the employee goes on maternity leave.

Let's calculate using an example

Employee Kolmanovskaya, who worked at a salary of 30,000 rubles, gave birth to a child in 2014. She went on maternity leave in May 2014, it ended in September 2014, after which she took leave to care for a child up to 3 years old. In July 2017, when the maternity leave ended, Kolmanovskaya took another annual leave of 28 days. Since the billing period turned out to be incomeless, we will count vacation pay for the year preceding the maternity leave: from May 2013 to the end of April 2014. The amount of vacation pay will depend on the average daily earnings: 30,000 x 12 / 29.3 / 12 = 1023.9 ​​rubles. Multiply by the number of days on vacation: 1023.9 ​​x 28 = 28,668.9 rubles. This is how much vacation pay Kolmanovskaya is supposed to pay.

What to do with unused vacation upon dismissal

If you have accumulated unused vacation days, compensation for them is obliged to you by the Labor Code of the Russian Federation Article 127. Exercise of the right to vacation upon dismissal of an employee to be issued upon dismissal. Moreover, it does not matter the Resolution of the Constitutional Court of the Russian Federation of October 25, 2018 No. 38-P “In the case of verifying the constitutionality of part one of Article 127 and part one of Article 392 of the Labor Code of the Russian Federation in connection with complaints from citizens M.V. Danilova, K.V. Kondakov and others, when exactly did you not take your vacation: this year or five years ago.

An employer who does not want to pay compensation can be held accountable through the courts. To do this, you have a year of the Labor Code of the Russian Federation Article 392. Time limits for applying to court for resolution of an individual labor dispute from the moment of dismissal.

How to calculate vacation pay for seasonal workers

Employees who have signed fixed-term employment contracts for short periods, that is, planning to work for less than 2 months, can count on paid leave at the rate of 2 days of leave per month of work. For such categories of workers, vacation pay is also calculated on the basis of average daily earnings, but this indicator will have to be calculated a little differently: the entire salary must be divided by the number of calendar days that were worked, based on a working week of 6 days.

Calculation example

A fixed-term employment contract was signed with employee Pelevanov for seasonal work for 2 summer months for a payment of 90,000 rubles. per season. During this time, he is entitled to 4 days of leave (2 days per month). If you subtract Sundays. Pelevanov worked 26 days in July, and 27 days in August, that is, 53 days in total. Pelevanov's average daily earnings will be: 90,000 / 53 = 1,698.11 rubles. For 4 days of vacation he will be credited with 1698.11 x 4 = 6,792.45 rubles.

From the above examples it is clear that in different situations, vacation pay is accrued differently. The final amount of vacation funds that the employee will receive depends on whether the employee took time off, was on sick leave, or worked the reporting period in full. A competent accountant must have a perfect understanding of all the intricacies of calculating and paying vacation pay to employees of an enterprise and take into account all the nuances when making calculations.

Calculation formula

Vacation pay is calculated according to the formula:

Vacation pay = Average daily earnings x Duration of vacation in calendar days

Note! The correctness of calculating average daily earnings depends on:

• the amount the employee will receive during the rest period;
• the amount of personal income tax that the employer will transfer to the budget;
• the amount of contributions accrued towards vacation pay.

To correctly calculate your average daily earnings, follow the algorithm presented below and use the support of experts.