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Everyone who works at an official enterprise should know the exact number of working days for any period of time. This will help you correctly calculate your days off and not fall for the bait of careless bosses who want to make money off of you. You will learn about all this and even more by reading the article.
Also in Soviet times in people work week consisted of six days. Accordingly, vacation was calculated taking into account the average monthly working days - 25.4. And working days were calculated like this: all holidays and Sundays were subtracted from 365 days, and then given number divided by 12. But there were also leap years. For the accuracy of calculations, we took into account these years and calculated average in a few years.
Today, the law establishes a working week lasting five days and no more than 40 working hours per week. calendar days equals 29.3. From this you can calculate the average annual number of calendar days:
We multiply the average number of working days in a month by the number of months (29.3 * 12 = 361.6).
This number should be taken into account when calculating payment for vacation days and.
Average number of working days per month for calculating vacation pay
We present to your attention the current calculation of vacation pay:
Vacation pay amount = Average earnings per day * Number of vacation days
The amount of vacation pay also depends on the increase or decrease in the rate.
Vacation days are usually counted by calendar days. In total, the employee is credited with 28 days. Moreover, the employee does not necessarily have to leave for the entire period at once, but can take time off in parts throughout the year.
Workers who have not reached the age of majority must have 31 days of leave, and people with disabilities 30 days.
Example and procedure for calculating vacation pay
- this is essentially the same salary, only it is calculated for the time when you do not go to work.According to Article 74 of the Labor Code, workers have paid leave every year. It is given with retention of salary and position. During your vacation, you are required to accrue vacation pay; its amount is approximately equal to your salary for the same time. They are easy to calculate. Even for a person who knows nothing about accounting, there is absolutely simple formula: vacation pay = the amount of payments for the reporting period is divided by the number of days and multiplied by the number of days of the vacation period.
That is, the amount of vacation payments depends on the average daily earnings during the previous period. To do this you need to calculate overall size per working year, and then divide it by the number of days. For this purpose, we subtract from the number of calendar days for a certain period non-working days. This is how we calculate the average daily salary. To find out the amount of vacation pay, multiply the resulting number by the number of days in the calendar for the vacation period.
Examples of solving problems for calculating the amount of vacation pay
Task No. 1
Given: The employee was hired on 02/02/2015. For the period from April 2015 to March 2016, he received 182,430 rubles. From April 17, 2016, he takes the required basic leave of 28 calendar days. That is, his vacation will last from April 17 to May 16, 2016 inclusive.
Question: How much vacation pay will be calculated?
Explanation: The attentive reader will notice that this works out to 30 days. That’s right, it’s just that May 1 and 9 are days off, and May 1 in 2016 fell on a Sunday, so the day off was moved to Monday. And these 2 additional days off were added to the vacation. But this fact does not affect payment. If the main vacation is given for 28 days, then 28 days are paid, regardless of the extra non-working days.
- 182430: 29.3:12 = 518.85 (rub.) – the amount of average daily payments
- 518.85 x 28 = 14528 (rub.)
Answer: The employee will receive 14,528 rubles. for 28 days of vacation.
Task No. 2
Given: 08/03/2014 the employee began working. From May 25, 2015, he was granted a period of 24 days. During the working period he earned 84,000 rubles.
Question: How much vacation pay will the employee receive?
Explanation: The billing period is considered from August 2014 to April 2015, that is, not full year- 9 months. August is included as a full month, despite the fact that the employee was hired on the 3rd - since August 1 and 2 were holidays.
- 273 – 5 = 268 (calendar days)
- 84000: 268 = 313.43 (rub.) average daily salary
- 313.43 x 24 = 7522.39 (rub.) vacation pay
Answer: The employee will receive 7522.39 rubles. in 24 days.
Task No. 3
Given: The employee goes on vacation for 28 days from June 16, 2016. Before that, she spent 3 years in. The employee’s salary, according to her position and relevance on the day she goes on vacation, is 15,350 rubles.
Question: What will be the amount of paid vacation pay?
Explanation: Since the previous calendar year she did not receive any payments through no fault of her own, the tariff schedule is included in the calculations, or official salary, the size of which is relevant on the day of going on vacation.
- 15350 x 12 = 184200 (rub.) size of estimated payments for 12 months
- 184200: 29.3:12 = 523.90 (rub.) hypothetical average daily earnings
- 523.90 x 28 = 14668 (rub.)
Answer: The employee will receive 14,668 rubles. vacation pay.
Special conditions when calculating payments
![](https://i0.wp.com/pravodeneg.net/wp-content/uploads/2016/08/05e57b7bf7ac82dddf4be7a0cf79c99a.jpg)
Working time standards
It often happens that holidays and weekends coincide. Then the day off is postponed. Working days begin after a holiday or non-working day.
The pre-holiday working day must end an hour before its official end. This applies to all types of workweek.
The maximum, according to law, work time no more than 40 hours per week.
Different enterprises can determine for themselves how many hours and days the working week will be. If the workweek is shorter than the legal limit, employees must still receive the full rate.
A reduction in working hours is established in the following cases:
- If the company employs an employee of incomplete legal capacity. In this case, he is assigned 36 hours a week.
- If the employee is between fourteen and 15 years old and works during the holidays, he must work no more than 24 hours a week. If a teenager works part-time in his free time from studying, then the number of hours should not be more than half of the figure indicated above, that is, 18 hours for a teenager, 12 hours for a 14-15 year old.
- If an employee works at an enterprise that is harmful to health, the maximum number of hours should not exceed 36.
- Also, separate categories of workers have working hours. Such as teachers, doctors, etc.
- Entrepreneurs can reduce working hours at the expense of an enterprise for women with disabled children or small children under 14 years of age.
Businesses have the right to decide whether to reduce hours or other benefits.
Calendar holidays
Most people almost by heart remember the number and order of holidays on which employees are given a day off. Some of them are permanent, and some change every year. In 2016 there are 14 of them.
Calculation of vacation days in 2019 - an example and a general algorithm for how vacation is calculated can be found in our article. And of course, you will find out whether anything has changed in this calculation since 2019.
How the duration of vacation is calculated: basic rules
- when sending an employee on vacation and issuing him vacation pay;
- payment of compensation for unused vacation upon dismissal or without it.
In both cases, calendar days of vacation are calculated according to general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, this is the period of time provided for rest for employees of most companies.
Vacation is extended for days of illness, performance of government duties, and in some other cases (Article 124 of the Labor Code of the Russian Federation).
- employees under 18 years of age;
- municipal and civil servants;
- educational staff;
- disabled people;
- drug control officials;
- investigators and prosecutors working in areas with special climates;
- other categories of workers.
An organization can set a different vacation duration by recording this in a local document.
Study the nuances of providing additional leave using materials from our website:
- “Additional leave for irregular working hours” ;
- “The Supreme Court clarified how to calculate the duration of additional vacations” .
Thus, the first thing you need to do before calculating calendar days for calculating vacation is to determine the employee’s length of service in the organization.
IMPORTANT! In general, a person can take vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can go on vacation earlier. Holidays for subsequent years are provided at any time according to the vacation sequence established by the employer.
After the length of service has been calculated, it is necessary to determine how many days according to the vacation calendar the employee is entitled to count. You need to proceed from the following: with the generally accepted 28-day vacation provided in calendar days, for each month worked the employee is entitled to 2.33 days of vacation (28 days / 12 months).
Calculating vacation time
We begin counting the length of service from the date the vacationer was hired. In other words, the calculation is carried out not according to calendar years, but according to so-called working years.
Example
For an employee who was employed on 04/11/2019, the first working year will be the period from 04/11/2019 to 04/10/2020, the second - from 04/11/2020 to 04/10/2021, etc.
When calculating vacation days for an employee’s worked period, we take into account the time when he:
- worked directly;
- did not actually work, but his position was retained;
- was on vacation at his own expense (but no more than 14 calendar days per year);
- forced to skip work due to illegal dismissal or suspension;
- was suspended without undergoing a mandatory medical examination through no fault of his own.
The answer to the question of whether vacation days are excluded when calculating vacation pay is partly positive. So, we exclude from the experience:
- periods of unpaid leave exceeding 14 days;
- "children's" holidays;
- time away from work without good reason.
Example
The employee was hired by the organization on July 11, 2017 and worked until March 21, 2019, without vacation. He was sick from 02/12/2019 to 02/21/2019.
First, the number of months in the worked period is determined.
12 months (07/11/2017 - 07/10/2018) + 8 months and 10 days (07/11/2018 - 03/21/2019) - 10 days of illness = 20 months.
Number of vacation days: 28 / 12 × 20 = 46.67 days.
How to correctly calculate the vacation period if it falls on a holiday
In Art. 120 of the Labor Code of the Russian Federation establishes a rule according to which those falling on vacation non-working holidays are not included in the vacation itself. In practice, there are 2 options for calculating vacation days:
- The vacation period is indicated by its start date and the number of calendar days. In this case, the employee returns from vacation 1 day later.
Example
Leave was granted to the employee from 03/04/2019 for 14 calendar days. March 8 is a holiday, so he should start work not on March 18, 2019, but on March 19, 2019.
- The vacation period is indicated by its start and end dates. In this case, the days of rest used are considered to be the days of the corresponding time period minus holidays.
Example
Leave was granted to the employee from 03/01/2019 to 03/14/2019. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls during this period, the vacation is considered to be used in the amount of 13 days.
When making calculations for vacation in an incomplete month, you should also take into account calendar days that fall within the period worked, and not just working days (actually worked). Yes, and holidays, as well as weekends that do not fall under the periods listed in clause 5 of the Regulations approved by government decree No. 922 dated December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .
Find out how to extend your vacation for sick leave during vacation.
How to calculate vacation days in 2019 (example)
Let us give an example of calculating the days of the billing period for vacation in 2019, taking into account the subtleties and nuances outlined above.
Let’s say an employee got a job at the company on June 17, 2016.
During his work period he:
- was ill from 12/04/2016 to 12/12/2016 and from 02/12/2017 to 02/19/2017;
- took vacation at his own expense from 04/07/2017 to 04/13/2017 and from 08/24/2017 to 09/13/2017;
- was on paid leave from 06/02/2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.
On January 15, 2019, he decided to quit, having previously taken off all the days that he did not use during his work.
When the calculation period has not been fully worked out, the following formula is applied:
SDZ = ZP / (29.3 × MP + KD),
MP - fully worked months;
CD - calendar days in an incomplete month.
The CD value is determined by the formula:
KD = 29.3 / KDo × KDr,
KDO - calendar days in an incompletely worked month;
KDr - calendar days in the same month that fall during work.
Example
The employee worked in company 7 full months and 20 days in a month whose duration is 30 days, and before dismissal he decided to take his allotted vacation. During the period of work he was accrued 253,000 rubles. The average daily earnings in this case will be:
SDZ = 253,000 / (29.3 × 7 + (29.3 / 30 × 20)) = 253,000 / (29.3 × 7 + 19.53) = 1,126.30 rubles.
If at the start of the vacation the employee had no earnings and no working days, then the formula is applied:
SDZ = O / 29.3;
O - official salary or tariff rate (clause 8 of regulation No. 922).
Calculation of vacation in 2019: total amount of vacation pay
Vacation pay is calculated using the formula:
OTP = SDZ × CHDO,
SDZ - average daily earnings;
NDO - number of vacation days.
Example
From March 21, 2019 to April 17, 2019, the employee was given 28 days of vacation. The period from 03/01/2018 to 02/28/2019 has been fully worked out. An employee receives a monthly salary of 32,000 rubles. In December 2018, he was awarded a bonus of 5,500 rubles. based on the results of work in November 2018.
Salary = 32,000 × 12 + 5,500 = 389,500 rubles.
SDZ = 389,500 / 12 / 29.3 = 1,107.79 rubles.
OTP = 1,107.79 × 28 = 31,018.12 rubles.
NOTE! If errors are identified in the calculation of vacation pay, they should be recalculated. If you overpay, you must deduct it from the employee’s salary strictly with his consent. If you underpay, pay extra.
How to calculate vacation pay for the year if the billing period includes months with no income or only those that are excluded from the calculation? Actions here will depend on the availability of income in other periods:
- if it was present in the periods preceding the calculation period, then the calculation period is shifted to those months when the income was;
- if there was no income in the previous billing periods, then the calculation is made based on the data for the days worked in the month of going on vacation;
- if there is no income even in the month of going on vacation, then the calculation is based on the salary (tariff rate).
For the first option, the formulas for calculating vacation pay will be the same as those given in the previous section.
- for the second option, from the terms shown in brackets, the one obtained as the product of the number 29.3 by the total number of months in the billing period will disappear;
- in the third option, income will be replaced by the salary (tariff rate), and instead of the part contained in brackets, the number 29.3 will have to be used.
Vacation calculation: features
Premiums that form part of the income paid are included in the calculation in a special manner, depending on:
- from the period with which their accrual is associated;
- grounds for accrual;
- the fact of accounting for the time of actual work when calculating.
These circumstances determine the possibility of accounting for bonuses accrued in the billing period in income:
- monthly - in full size, but only one of several identical grounds for accrual;
- accrued for longer period- in full in relation to each of the indicators, if the period of its accrual is fully included in the calculation period, and with a calculation that provides for the allocation of a part corresponding to the number of months of the calculation period, if the latter turns out to be less than the period for calculating the premium;
- annual - in full, if their accrual is related to the year preceding the year of calculation of vacation pay;
- when calculating which, work time was taken into account - in full, but recalculated in proportion to the time worked in the billing period, if such consideration was not made when calculating the bonus.
And when calculating vacation pay, you need to take into account the increase in salaries in the organization. In this case, vacation pay is calculated taking into account the increasing coefficient.
NOTE! Recalculation of vacation pay, taking into account the increasing factor, is carried out only if the salary has increased simultaneously for all employees of the enterprise, department or branch (clause 16 of Regulation No. 922).
For employees performing seasonal work or hired under an employment contract for a period of no more than 2 months, leave is calculated in working days. Average daily earnings are calculated as follows:
SDZ = ZP / DS,
DS is the number of working days on a six-day basis.
The total amount is determined by the formula:
OTP = SDZ × CHDOr,
CHDOr - the number of days of vacation granted in working days.
For each month worked, conscripts are entitled to 2 days of vacation (Article 295 of the Labor Code of the Russian Federation).
Example
Painter P.V. Soldatov was accepted into the organization for the period from 03/01/2019 to 04/08/2019.
According to the application, he was granted leave for 2 days - April 9 and 10 - with further dismissal. The employee’s salary under the contract amounted to 37,000 rubles.
The accountant calculated the number of days for the calculation according to the six-day schedule. It is equal to:
SDZ = 37,000 / 32 = 1,156.25 rubles.
OTP = 1,156.25 × 2 = 2,312.50 rubles.
Results
Calculating vacation days and pay for it is easy. The main thing is to know the basic rules (and, as we see, they have not changed in 2019) and take into account some, for example, “holiday” nuances. The rest, as they say, is a matter of technique.
For a fully worked month, the employee is entitled to a salary. And it doesn’t matter how many working days there are in a month - 15, as it was in January 2015, or 23, as it will be in July. The salary for a month not fully worked will have to be reduced.
Not worked for several days
The normal length of the working week should not exceed 40 hours (Article 91 of the Labor Code of the Russian Federation). But the employee may work less. For example, if he was on vacation, sick, or did not start working for the company from the beginning of the month.
In addition, an employee, by agreement with the administration, can work not five working days a week, but four. Or not eight hours a day, but six or seven. Accordingly, the earnings of such an employee will be less. Any employee can be transferred to work with a part-time schedule upon his or her application or by agreement of the parties.
Now let's move on to the salary itself. According to the Labor Code of the Russian Federation, only working days are taken into account when calculating wages. That's why wage for a month not fully worked should be calculated in proportion to the days worked in that month, keeping records of which is the direct responsibility of the administration (Article 91 of the Labor Code of the Russian Federation).
Thus, there is no need to take into account calendar days that fall within the hours worked.
Use this formula:
Example
Veter LLC has a five-day work week. Yu. G. Samokhvalov works for a company with a salary of 40 thousand rubles. In February, he wrote a statement asking for family reasons to establish a part-time work week - from Monday to Thursday.
Part-time working hours were established on March 1. The manager signed the corresponding order, and an additional agreement to the employment contract was also drawn up.
Let's calculate Samokhvalov's salary for March. This month has 21 working days. In addition to the general holidays, the employee did not work for four days this month (March 6, 13, 20 and 27). That is, in total he worked 17 days (21 - 4).
Thus, the salary due to Samokhvalov for March will be:
40,000 rub. : 21 days x 17 days = 32,380.96 rub.
The same rules are used to calculate wages for the month in which the employee first joined the company.
Example
An employee of Mir LLC, S.D. Fedorov, joined the company on March 5. Let's calculate his salary for this month. The employee's salary is 25,000 rubles.
The period from March 5 to March 31 inclusive is 18 working days. Thus, the employee needs to accrue:
25,000 rub. : 21 days x 18 days = 21,428.57., where 21 days. - number of working days in March.
Part-time work established
Now let's move on to the situation where an employee works part-time. In this case, the formula will be like this:
Example
Vesna LLC has a five-day work week. The company's chief accountant, L.P., wrote a request to reduce her working day from eight to seven hours for family reasons. That is, for one hour.
Part-time working hours were established on March 1. The head of the company signed the corresponding order, and an additional agreement to the employment contract was drawn up.
Let's calculate Kalugina's salary for March. This month has 21 working days, or 168 working hours. Every day the employee worked an hour less. That is, in total she worked 147 hours (168 - 21).
The monthly salary of a female employee is 30,000 rubles. Thus, the salary due to Kalugina for March will be:
30,000 rub. : 168 hours x 147 hours = 26,250 rub.
Not fully worked for a month and work on weekends
It happens that an employee during calendar month goes to work on weekends or holidays. At the same time, it may well be that during the same month he missed some days, say, due to illness. But even if in the end it turns out that he worked the same number of working days as there are according to the production calendar for this month, this does not mean at all that he worked the month in full. And it is wrong to pay a bare salary for such a month. Let's explain with an example.
Example
An employee of Kontakt JSC, S.A. Prokopyev, was sick for two working days in March, from the 6th to the 11th. At the same time, in the same month, he went to work twice on his day off (Saturday) - March 14 and 21. For these days, the employee chose double payment. Thus, in total this month Prokopyev worked 21 days, exactly the same as in March according to the production calendar. However, for working on weekends, the employee is entitled to double pay.
Let's calculate how much an employee needs to be charged if his salary is 20 thousand rubles, and work on weekends is paid double. In this case, the calculation can be carried out in two ways, the result will be the same in any case.
Method 1. 20,000 rub. + 20,000 rub. : 21 days x 2 days = 21,904.76 rub.
Method 2. 20,000 rub. : 21 days x 19 days + 20,000 rub. : 21 days x 2 days x 2 = 21,904.76 rub.
N. Potapkina,
salary calculation expert for the web service "Accounting.Kontur" of the company "SKB Kontur"
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 certain issues regarding the provision of leave to employees, Federal laws and Decrees of the Government of the Russian Federation.
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, 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 of recreation:
- 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 organisation.
- 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 of work at the enterprise, the employee can take vacation at any time.
Installed for certain specialists extended annual leave. It is provided on the basis Labor Code and other federal laws.
In particular, they are:
![](https://i0.wp.com/posobie-help.ru/wp-content/uploads/2016/12/raschet_otpuska_ydlinennij.jpg)
Additional holidays while maintaining the average salary, the following are established for the organization’s employees:
- for deviating from normal;
- behind special character 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.
There are cases when an employee requests leave before the end of a year of fulfilling 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 – quantity worked in to the fullest months,
- 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 * 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 based on 7 months of continuous operation.
Usually, 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
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 relate:
- Wage. 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 work time 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.
In a relationship 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 size salaries,
- 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 12 billing months not fully worked out by the employee.
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 current year he worked without breaks. 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 | 13,000 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: