For what period are vacation pay calculated? Calculation of average earnings for vacation pay
Three days before the start of the vacation, the organization is obliged to pay the employee vacation pay, which is calculated from the average daily earnings.
Average daily earnings
Features of calculating average earnings are approved by the Decree of the Government of the Russian Federation
dated December 24, 2007 No. 922.
The general procedure for calculating average earnings when paying for vacation is established in Article 139 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). In 2014, Federal Law dated 02.04. 2014 No. 55-FZ, Article 139 of the Labor Code of the Russian Federation was amended. From now on, when calculating vacation pay, instead of the coefficient 29.4, the coefficient 29.3 is used. The coefficient corresponds to the average monthly number of calendar days in a year.
For vacation pay and compensation for unused vacation, the average daily earnings are calculated for the last year - for 12 calendar months. To do this, accrued wages, including all payments provided for in the organization, must be divided
by 12 (months) and by 29.3 (average monthly number of calendar days).
The calculation period for vacation pay is 12 months preceding the month in which the employee goes on vacation.
How to calculate average daily earnings
Firstly, the billing period.
Secondly, the amount of payments that the employee received in the pay period.
The calculation period for vacation pay is 12 months immediately preceding the month in which the employee goes on vacation.
You need to take the calendar month into account:
January: 1st to 30th of the month inclusive.
February: from the 1st to the 28th of the month inclusive.
March: from the 1st to the 31st of the month inclusive.
EXAMPLE OF HOW TO DETERMINE THE BILLING PERIOD
The billing period includes:
July-December 2016
How to calculate vacation pay in 2017
Now that the billing period has been determined, you need to calculate the amount of payments for this period.
The calculation includes all payments received by the employee: bonuses, additional payments, allowances, incentives, etc.
For the list of payments that are taken into account, see the resolution of the Government of the Russian Federation
from 24.12. 2007 No. 922, or more precisely in paragraph 2 of the Regulations approved by this resolution
about the features of calculating average earnings.
Here is a list of payments that need to be taken into account in average earnings when calculating vacation pay:
- wages accrued at tariff rates, official salaries, piece rates, as a percentage of revenue from product sales;
- wages paid in non-monetary form;
- Commission remuneration;
- fees for editorial staff of newspapers, magazines, and other media;
- the difference in official salaries of employees who transferred to a lower-paid position;
- bonuses and additional payments (for class, qualification category, length of service, combination of professions, etc.);
- compensation payments related to working hours and working conditions (determined by regional regulation, additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime);
- bonuses and rewards;
- other payments provided for by the remuneration system.
The following are not included in the calculation of average earnings: material assistance, dividends, loans and other payments that are not related to. That is, payments are not for work.
We take into account the periods:
July-December 2016 and
January-June 2017.
The employee's monthly salary is 20,000 rubles.
In addition to the salary, the employee receives bonuses for fulfilling and exceeding the sales plan in accordance with the Regulations on bonuses, which are approved by the company.
In March, the employee exceeded the sales plan and received a bonus of 8,000 rubles.
In April, the employee again exceeded the sales plan, but this time to a lesser extent and received a bonus of 5,000 rubles.
In May, the employee did not fulfill the plan, but received financial assistance in the amount of 4,000 rubles in connection with the birth of a child.
12 months × 20,000 rub. = 240,000 rub.
2) We include in the calculation two bonuses paid in March and April 2017.
240,000 rub. + 8,000 rub. + 5,000 rub. = 253,000 rub.
3) We do not include financial assistance in the calculation.
How to take into account quarterly, semi-annual and annual bonuses in average earnings
It is not uncommon for organizations to introduce quarterly or annual bonuses rather than monthly ones. Such bonuses must be taken into account in equal shares in average earnings. The total amount of the bonus must be divided by the number of months that are included in the bonus period. For example, if the bonus is for a quarter, the bonus amount must be divided by 3 months.
If at least one of the bonus months does not fall within the billing period, part of the bonus “falls out” and is not taken into account in average earnings.
EXAMPLE OF ACCOUNTING FOR A QUARTERLY BONUS IN THE CALCULATION OF AVERAGE EARNINGS
The billing period is the 12 months preceding the vacation.
We take into account the periods:
August-December 2016 and
January-July 2017.
The employee's monthly salary is 22,000 rubles.
In addition to the salary, the employee received a bonus for the 3rd quarter of 2016 in the amount of 18,000 rubles. The monthly premium amount will be: RUB 18,000. : 3 months = 6,000 rub.
The 3rd quarter of the year includes: July, August, September. And in the calculation period we must take into account the period from August 2016 to December 2016. This means we take into account only the part of the quarterly bonus that relates to August and September 2016.
Let's calculate the average employee's earnings:
1) We calculate wages for 12 months:
12 months × 22,000 rub. = 264,000 rub.
2) We include in the calculation the bonus for August and the bonus for September (these are parts of the quarterly bonus received by calculation) 264,000 rubles. + 6,000 rub. + 6,000 rub. = 276,000 rub.
How to account for non-labor bonuses
Bonuses such as gift payments for employee anniversaries, the organization’s birthday, voluntary work by an employee for a sick colleague, and so on, are one-time in nature and are not provided for by the remuneration system. It turns out that you cannot include one-time payments in the calculation of average earnings. But, on the other hand, if you want to take this kind of payments into account when calculating average earnings for vacation pay, simply include them in the Regulations on Bonuses or in the Collective Agreement.
Financial assistance is not included in the calculation of average earnings
Calculate vacation pay in 2017. will be according to a certain pattern. So, if everything happened “according to plan”, namely, the employee worked all months of the year, there were no sick leaves, then the calculation will not take much time and effort. But if the billing period is not fully worked out, you need to be extremely careful when calculating vacation pay
31.08.2016How are vacation pay amounts calculated correctly in 2017?
The amount of vacation pay is calculated according to a special formula, which is approved by Article 114 of the Labor Code of the Russian Federation, paragraph 9, paragraph 4 of the Regulations, which was approved by the Decree of the Government of the Russian Federation dated December 24, 2007. No. 922.
It looks like this: the amount of vacation pay in 2017. = earnings (average daily) * calendar days of vacation (their number).
Some clarification is in order here. Thus, the duration of the billing period is 12 months (calendar), which precede the period of retention of earnings for each individual employee (this is stated in Article No. 139, Part 3 of the Labor Code of the Russian Federation). For example, an employee has been working in a company/organization since 2012. According to the plan from 07/21/2017. he is going on vacation. So, the billing period in this case will be considered the following: 07/01/2016. - 06/30/2017 And with the determination of the billing period when different situations can be found in the table below:
Situation |
Period for calculating vacation pay |
The employee has been working for the company/company for the last 12 months (required calendar months), during which period wages (other payments) were accrued |
12 months immediately before vacation (calendar) |
The employee has been working for the company/company for less than 12 months (calendar) |
From the date of official employment to the month preceding the month in which the employee goes on vacation. |
The employee has not worked anywhere for the last 12 months and has not received any wages. |
The last 12 months (calendar) during which the employee received wages on official terms |
If all 12 months (calendar) in the billing period have been fully worked out, that is, there are no excluded periods, then the average earnings are calculated using the following formula (this is stated in Article No. 139 of the Labor Code of the Russian Federation):
Wages (average daily) for accrual of vacation pay, if the period for calculation has been worked out in full = Payments provided by the remuneration system for 12 months (calendar) / 12 months (calendar) / Average monthly number of calendar days (it is set at 29.3 ).
The calculation must include accrual in two forms: in kind and in cash (meaning wages, bonuses) for the established billing period. There are no restrictions on the amount. The list of payments that are involved in the calculation can be found in the second paragraph of the Regulations, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007. (presented in tabular form).
Type of payment |
|
Wages that were accrued to the employee according to tariff rates, official salaries in fact for the time worked |
|
Wages for work that was performed, according to piece rates |
|
Salary in the form of a percentage of BP from product sales (this can also include the provision of any services, performance of certain works) or commission |
|
Wages that were not paid in cash equivalent |
|
Fees of employees who were accrued in media editorial offices, art organizations (employees must be on the list of these editorial offices/organizations), as well as payment for their labor, which occurs according to royalty rates |
|
Salaries that were accrued to teachers of educational institutions (this includes primary and secondary vocational education) for hours of work in excess of the established one, as well as the reduced annual teaching load for the current academic year (accrual time is not provided) |
|
Wages that were finally calculated at the end of the previous event of the calendar year are determined by the wage system (the time of accrual does not matter) |
|
Allowances, as well as additional payments to tariff rates/salaries for skill at a professional level, length of service/class/work experience, knowledge of a foreign language/academic title, degree/working with data that constitutes a state secret/expanding the service area/combining positions/ increase in the volume of work performed/team manager position, etc. |
|
Payments related to working conditions/increased wages for heavy work/night work/work in harmful, dangerous conditions/work on weekends, holidays/overtime |
|
Various bonuses and rewards provided by the remuneration system |
|
Other types of salary payments that apply to a particular employer |
Situations where the billing period, namely 12 months, was not fully worked out mean that it included business trips, vacations, sick leave and other reasons. The periods, as well as payments for them that need to be excluded, can be found in paragraph 5 of Regulation No. 922 (shown in the table below).
Time excluded from the billing period |
|
If the employee received average earnings based on the legislation of the Russian Federation, the exception was breaks for feeding the child, which are provided for by the Labor Code of the Russian Federation |
|
If the employee received benefits due to temporary disability/pregnancy and childbirth |
|
If the employee did not work due to downtime (the fault for downtime either lies with the employer or does not depend on the employer and employee) |
|
If the employee did not take part in the strike, but due to it was not able to perform his direct duties at the workplace |
|
If the employee took additional days off (paid) to care for a disabled child or disabled children |
|
If the employee has taken exemptions in other situations with full/partial retention of wages/without payment in accordance with the law |
Thus, during excluded periods, the average salary must be calculated using a special formula, which is stipulated by paragraph 10 of Regulation No. 922. First of all, you should determine the number of calendar days in fully worked months using a certain formula. Thus, the number of calendar days in fully worked months of the billing period is determined by multiplying the number of fully worked months by the number of calendar days (necessarily the monthly average, which is equal to 29.3).
The next step is to calculate the number of calendar days in months that were not fully worked. For each such month, the general formula should be applied:
Number of days in a month not fully worked (calendar) = number of calendar days (monthly average - 29.3) / number of days in a month not fully worked (calendar) X number of days worked in a given month (calendar).
The number of days that are taken into account when calculating average earnings (calendar) = the number of days in fully worked months (calendar) + the number of days in incompletely worked months (calendar).
Salary (average daily) = the amount of payments that were accrued in the billing period / the number of calendar days that are taken into account when calculating the average salary.
Calculation of vacation pay when the billing period is not fully worked, using an example
A.A Petrov works at Alisa LLC, which uses the simplified tax system. From 07/01/2017 he goes on vacation for 2 weeks (14 full days). The billing period for calculating vacation pay is set as follows: from 07/01/2016. - 06/30/2017
In July 2016 he received annual paid leave for a full 28 days; in December of the same year, Petrov was sick for 10 days. As for the remaining months of the billing period, they have been worked out in full.
For the last 12 months (calendar) payments for A.A. Petrov amounted to 546,200 rubles, including vacation pay - 31,400 rubles, sick leave - 10,300 rubles.
In total, the employee worked 10 months out of the required 12, as well as 3 days (calendar) in July 2016. and 21 days (calendar) in December 2016.
The number of days that is taken into account when calculating wages (average) in fully worked months is 293 (that is, 10 full months X 29.3).
The number of calendar days for July is 2.83 (29.3 / 31 days X 3 days), for December 2016. - 19.84 (29.3 / 31 days X 21 days). The total number of days that are taken into account when calculating the average salary is 315.67 (293 days + 2.83 days + 19.84 days).
The amount of accrued income that will be taken into account during the calculation should not include wages (average) received during vacation, as well as financial assistance in the form of benefits due to temporary disability. For this reason, vacation pay should be calculated based only on income, which is equal to 504,500 rubles (546,200 rubles - 31,400 rubles - 10,300 rubles). Thus, the earnings (average daily) of A.A. Petrov is 1598.19 rubles (504,500 rubles / 315.67 days), he needs to accrue vacation pay as follows - 22,374.66 rubles (1598.19 rubles X 14 days).
Do I need to charge personal income tax/insurance contributions on vacation pay?
In the month when vacation pay was calculated for the employee and payment was made, the following should also be accrued for the entire amount:
- Contributions to pension/medical/social insurance are mandatory. This is approved by Article No. 7, Clause 1 of Federal Law No. 212 dated July 24, 2009.
- Insurance premiums due to accidents/occupational diseases. This fact is stipulated in Article No. 20.1 of Federal Law No. 125 of August 24, 1998.
When paying vacation pay, personal income tax should be additionally withheld (this fact is provided for in Article No. 208, paragraph 1, subparagraph 10 and Article No. 225, paragraph 4 of the Tax Code of the Russian Federation).
How is vacation pay reflected in accounting?
Under the simplified tax system (object = income-expenses), vacation pay, accordingly, reduces the tax base during their payment. In addition, the expenses should include insurance premiums that were calculated and paid from the amount of vacation pay. Expenses should reflect the entire accrued amount, including the amount together with personal income tax.
And with the simplified tax system (object = income), the amount of insurance premiums that are paid from vacation pay is included in the tax deduction at will (this is stated in Article No. 346.21, clause 3.1, subclause 1 of the Tax Code of the Russian Federation).
There are no fundamentally new laws regarding vacation registration in 2019. However, calculating vacation pay this year involves some nuances, which we will talk about today.
The BukhSoft program will calculate vacation pay automatically, taking into account all changes in legislation. She will independently determine the billing period, the amount of payments for it and the average earnings that need to be taken into account in the calculation. You will receive a ready amount of vacation pay for the selected period of time. Try it for free:
Calculate vacation pay online
Calculation of the number of days worked
Before actually calculating vacation pay in 2019, you need to determine the number of days actually worked by a person during the calendar year preceding the vacation. An employee’s right to paid annual leave arises 6 months after being hired. In addition, the legislation provides for cases in which you can go on vacation after 3 months (if you have children under three years old, before going on maternity leave, when working part-time).
The calculation of vacation pay in 2019 depends mainly on the number of days worked by the employee.
It is important to note that even if the entire calendar year (12 months) has been worked, the days of sick leave, business trips and previously granted vacations should be deducted from the calculation of vacation pay. A complete list of exceptions is given in paragraph 5 of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Resolution No. 922).
To calculate the number of days actually worked, Russian legislation provides a simple formula, and the average monthly number of calendar days is set as 29.3. Thus, for a full year worked, the number of days will be:
- 12 x 29.3 = 351.6
Let's look at another example: an employee worked for 7 months from January to July inclusive and was going on vacation. In addition, he was on sick leave for 8 calendar days in April. Consequently, they worked in full for 6 months and 22 calendar days of April. The formula for calculating days worked will be different:
- For 6 full months: 6 x 29.3 = 175.8
- For April: 30 calendar days x 22 days worked / 29.3 = 22.53
- Total: 175.8 + 22.53 = 198.33
Calculation of average daily earnings
To calculate the average earnings for vacation pay in 2019, you need to sum up all payments to the employee for the billing period (they include wages, bonuses, allowances, additional payments, etc., the full list is set out in paragraph 2 of Resolution No. 922) and exclude payments for travel allowances, vacation pay , sick leave and other payments from paragraph 5 of Resolution No. 922.
Afterwards, the total amount of payments should be divided by the total number of days worked.
Let's look at the examples above:
For an employee who has worked a full year, the calculation of average daily earnings will be as follows:
- Average daily earnings = all payments for the billing period / 351.6 days.
For an employee who worked only 7 months, 8 days of which he was on sick leave, the formula will be as follows:
- Average daily earnings = (All payments minus sick leave benefits) / 198.33 days.
Calculation of vacation pay in 2019
Another important component of calculating vacation pay 2019 is the number of vacation days. According to current legislation, each employee has the right to 28 calendar days of vacation annually. The number of vacation days may be greater; this condition is stipulated by the collective agreement and labor agreement with a specific employee, but it cannot be less than 28 days. The employer is obliged to provide 14 calendar days in the form of continuous leave, the remaining 14 can be divided into several parts at the request of the employee.
To calculate vacation pay in 2019, the number of vacation days should be multiplied by the average daily earnings.
Let's look at the calculations using the examples above. Let's say an employee who has worked for a calendar year decides to take all 28 days of vacation. Therefore, his average daily earnings must be multiplied by 28. The employee who worked in our example for 7 months wrote an application for 14 days of vacation. We multiply his average daily earnings by 14.
Accrual of vacation pay in 2019
Vacation pay must be accrued 3 days before the first day of vacation. In the month of accrual of vacation pay, all insurance contributions are calculated from the resulting amount: pension, medical, and social. Important: calculated contributions in 2017 should be paid not to extra-budgetary funds, as before, but to the Tax Service. On the day of payment of vacation pay, and they can be issued in cash through the cash register or transferred to the employee’s bank card in accordance with the procedure established within the organization, personal income tax must be withheld from the funds issued to the employee.
Examples of calculating vacation pay in 2019
Based on the same examples above, we will calculate vacation pay for both employees.
The annual earnings of the first, who worked a full calendar year before the vacation, amounted to 270,000 rubles.
For 28 calendar days of his vacation, the following calculations should be made:
- Number of days worked: 12 x 29.3 = 351.6 days
- Average daily earnings: 270,000 / 351.6 = 767.92 rubles
- Vacation pay for 28 days: 767.92 x 28 = 21,501.76 rubles
The second employee, who worked for 7 months, earned 160,000 rubles during the billing period and goes on vacation for 14 days. At the same time, do not forget, he was on sick leave for 8 days in April and the amount of sick leave payment was 7,000 rubles. Hence:
- Number of days worked: 6 x 29.3 + (22 x 29.3 / 30) = 197.29 days
- Average daily earnings: 153,000 / 197.29 = 775.51 rubles
- Accordingly, vacation pay for 14 days will be: 775.51 x 14 = 10857.14 rubles
Calculation of vacation in 2017 - examples Several situations and nuances that need to be paid attention to, as well as how an employer can correctly calculate vacation pay for an employee and what special points should be taken into account, you will find in our article.
Calculation of vacation days
The minimum duration of vacation for working citizens of the Russian Federation is 28 days per 1 year of work. It is extended for days of illness, performance of government duties, etc. (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.
The duration of vacation is calculated in calendar days, excluding holidays. If they go on vacation, then it is actually extended by these days. But only 28 days are payable.
The calculation period for calculating vacation days is the previous 12 months. If before the start of the vacation the employee worked for less than a year, then the days of rest are counted in proportion to the time worked.
For a month worked, you are entitled to 2.33 days of vacation. If more than 15 days of an incomplete month have been worked, then it is rounded to the nearest whole month, otherwise it is not taken into account in the calculation of vacation days.
The law does not require rounding the resulting figure. The organization's accountant resolves this issue independently.
According to clause 5 of the Regulations on the specifics of calculating wages (approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922), the following time is excluded from the billing period:
- maintaining the employee’s average earnings;
- being on sick leave;
- downtime due to the fault of the employer;
- a break in work due to a strike in which the employee did not participate;
- additional days off to care for a disabled child;
The employee was hired by the organization on July 10, 2015 and worked until March 20, 2017 without vacation. He was sick from 02/11/2017 to 02/20/2017.
First, the billing period is determined.
12 months (07/10/2015 - 07/09/2016) + 8 months and 10 days (07/10/2016 - 03/20/2017) - 10 days of illness = 20 months.
Number of vacation days: 28 / 12 × 20 = 53.33 days .
Calculation of average daily earnings
Earnings for the billing period do not include the following types of payments (clause 3 of Regulation No. 922):
- financial assistance and other social benefits;
- compensation for travel, food, utility bills;
- payment for training, recreation;
- amounts accrued for periods excluded from the calculation of average earnings.
Average daily earnings (ADE) are determined by the formula:
SDZ = ZP / 12 / 29.3;
ZP - earnings for the period, including all payments except those specified in regulation No. 922;
29.3 - the average number of days in a month (this value is used only when calculating vacation pay, in other cases - other calculations of SDZ).
ATTENTION! Earnings for a period should include all bonuses accrued during this period of time, including those relating to other periods.
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.
The employee worked at the company for 7 months and 20 days and before leaving, 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.
For more information on how to go on another vacation and quit immediately after it, see the material “How to properly arrange leave followed by dismissal?” .
If at the start of the vacation the employee had no earnings and no working days, then the formula is applied:
O - official salary or tariff rate (clause 8 of regulation No. 922).
Calculation of vacation in 2017: total amount of vacation pay
Vacation pay is calculated using the formula:
OTP = SDZ × CHDO,
OTP - vacation pay;
NDO - number of vacation days.
From March 21, 2017 to April 17, 2017, the employee was granted 28 days of vacation. The period from 03/01/2016 to 02/29/2017 has been fully worked out. An employee receives a monthly salary of 32,000 rubles. In December 2016, he was awarded a bonus of 5,500 rubles.
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.
ATTENTION! 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.
Vacation calculation: features
When calculating vacation pay, you need to take into account the increase in salary in the organization. In this case, vacation pay is calculated taking into account the increasing coefficient.
ATTENTION! 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).
Earnings for a period include all bonuses accrued during this period of time, even those that relate to other periods.
ATTENTION! Annual bonuses will be included in earnings for vacation purposes, regardless of when they are accrued.
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. It is calculated like this:
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).
Painter P.V. Soldatov was accepted into the organization for the period from 03/01/2017 to 04/08/2017.
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 / 33 = 1121.21 rubles.
So, to calculate vacation pay you need to determine:
- the number of vacation days due to the employee;
- what types of payments are included in the calculation and what needs to be excluded;
- bonuses included in the calculation;
- employee's earnings per day.
Download your 2017 annual leave cheat sheet here.
Calculation of vacation pay in 2017 with examples. Which changes?
When providing annual paid leave to employees, it is necessary to calculate the amounts payable. No additional changes are expected in the formation of vacation pay. The accrual algorithm for calculating vacation in 2017 remains the same.
Calculation of vacation payments
In order to find out the amount of vacation pay to be accrued, you will need to multiply the amount of average daily earnings by the number of days of expected vacation. The calculation is made by analogy with the definition of vacation pay in 2016, taking into account the latest changes.
The standard formula for calculating vacation pay is as follows:
Total amount = earnings for a certain period (12 months) / 12 months / coefficient 29.3 (number of calendar days on average).
Determination of average earnings
Vacation pay is calculated based on the amount of average earnings received for previously worked time. This includes wages, bonus calculations, and other income in kind and cash related to wages.
Payments that must be excluded when determining average earnings include:
- receiving benefits for disability, pregnancy and childbirth;
- receiving average earnings in accordance with the legislation of the Russian Federation (vacation periods);
- payment for additional days off required to care for disabled children.
Read also: Report on voluntary dismissal
Period for calculating vacation pay
As a rule, to determine vacation amounts, earnings for the previous period of 12 months are taken as a basis. However, in practice, there are often cases when there may not be a fully worked 12 months, or during this time the salary was not accrued (for example, when on maternity leave). In such cases, the following terms are taken for the billing period:
- If the employee worked for less than 12 months - from the beginning of the date of employment.
- If wages were not accrued during the last 12 months, then the last 12 months during which wages were accrued are taken as the calculation period.
When calculating vacation pay in 2017, the following periods are excluded:
- vacation, including labor and economic leave;
- time due to employee incapacity;
- plant downtime;
- periods of strikes at enterprises, when it is not possible to perform one’s duties as usual;
- additional days off for caring for disabled children;
- other cases provided for by law.
If there are periods excluded from the calculation, the total number of calendar days for determining average earnings is determined as follows:
- Calendar days are determined in fully worked months. The number of such months is multiplied by a factor of 29.3.
- Calendar days of the month not fully worked are calculated. The coefficient of 29.3 is divided by the total number of days in the period. The result is then multiplied by the calendar days actually worked.
- The total number of calendar days is summed up.
- Average daily earnings are determined. The received payment amount is divided by the number of days worked.
Example of vacation pay calculation
The employee wrote an application for leave from February 6, 2017. The calculation period takes into account the period of time from February 1, 2016 to January 31, 2017. Earnings during this time, excluding sick days from July 6 to July 18, amounted to 268,540 rubles. In addition, the employee was on vacation from August 1 to August 28. During that time, the cattle paid him 20,966 rubles.
Total earnings for the last 12 months, excluding sick leave and rest days, will be 247,574 rubles. It remains to calculate the number of calendar working days.
The number of full months of work is 10 (except for July and August).
The number of calendar working days is 10*29.3=293 days.
The number of working days in July is determined as follows: 29.3/31*18=17.01.
In August - 29.3/31*3 = 2.8. The total number of days is 293+17+2.8=312.8.
Average daily earnings are 247,574/312.8=791.48 rubles.
Payments for vacation time equal to 28 days will be 791.48 * 28 = 22161.44 rubles.
Payment of vacation pay to employees is made after withholding income tax on a general basis. The employer will also need to pay insurance premiums.
Rules for calculating vacation pay in 2017 and examples of calculation
In 2016, a new procedure for calculating vacation pay for workers comes into force. This change in the calculation of vacation pay is caused by a change in the number of holidays, of which there are significantly more in the coming year.
The number of holidays is the main factor determining the amount of vacation pay.
The procedure for calculating vacation pay: changes in 2017
The coefficient for calculating the amount of vacation pay in 2017 is 29.3 and it is equivalent to the average number of days worked by the employee. Factors related to the average salary are also fundamental when calculating vacation pay.
According to the new formula, the main negative factor is that when calculating the amount of vacation pay, sick leave, financial assistance payments, travel allowances and other compensation in the form of transportation expenses, etc. will not be included. which were previously included in payments.
The billing period usually includes the last year. Vacation is accrued during this period.
The period may be shorter if the employee is hired later. In this case, the employee can take leave only if he has worked in the organization for at least 6 months.
What affects the amount of vacation pay?
In addition to indicators such as salary, when calculating wages, the following indicators are taken into account:
- bonuses;
- bonuses (including incentives and for the quality of work performed);
- allowances related to the employee’s class;
- additional payments for length of service and complexity of the work performed, and so on.
Sick leave, travel and other compensation payments are excluded. When making your own calculations, it is very difficult to take into account all the allowances and bonuses correctly.
This is due to the fact that, for example, the premium is included if the accrual of the premium was included in the billing period. If an employee received several bonuses at once during the month, then only one of them is included, and which one is determined by the employer.
Which of the premiums will be included in the calculation is determined on the basis of the order. Often the highest of the premiums is included.
If the bonus was quarterly, then it is taken into account in full if the accrual period and the end of the quarter coincide. Otherwise, the monthly share of the premium is taken into account.
The bonus is also taken into account, which was paid based on the results of work for the last year, but must be paid in 2015.
It is especially important if an employee goes on vacation without receiving a bonus, then vacation pay is recalculated taking into account the bonus received. Thus, the bonus issued is divided by the number of months, increasing the average salary.
Additional paid leave
Additional paid leave is determined in accordance with the Labor Code of the Russian Federation for certain categories of citizens.
These categories of citizens include employees who:
- irregular working hours;
- harmful working conditions.
These also include residents of the Far North or areas equivalent to them.
In addition, organizations can independently establish such vacations if they consider it necessary (this is optional).
If additional leave is granted, the number of days provided for this leave is strictly regulated, and the days are given as working days, not calendar days. If an employee’s rights provide for the right to receive several types of additional leave, then only one of them can be obtained, but the longest.
It is especially important that in the case when additional leave is granted, for persons involved in hazardous work, the required length of service includes only the time actually worked, excluding the length of service in any other job.
The only exceptions are those exceptional cases when the employee:
- was disabled;
- was on maternity leave;
- performed public duties.
Vacation pay formula
To calculate vacation, it is necessary to determine the calculation period corresponding to the period for which the employee will receive vacation pay and average daily earnings. The basis is the calculation period of 12 months that preceded the moment of registration of the vacation.
In other cases, when this period is not reached, i.e. the employee did not work for the specified period, or, for example, recently returned from maternity leave, then it is necessary to take into account the salary for the period equal to the calculated one. The situation is similar if the employee was hired for a position not from the beginning of the month.
To calculate vacation pay, a concept such as “average daily earnings” is used. Its value can be calculated based on a special coefficient called the “average monthly number of calendar days” and currently corresponding to the value of 29.3.
Can be calculated according to the formula as follows:
<средний дневной заработок> = <средняя зарплата>/12/29,3.
The formula for calculating the total volume of vacation funds will take the form:
<отпускные> = <средний дневной заработок>*<кол-во дней отпуска>.
Many noted that this method of calculating vacation pay is not positive for the employee, as it leads to a decrease in vacation pay. But there is also a positive aspect, according to the Ministry of Labor, because the new formula allows you to regulate the number of sick days, as well as those situations when vacation falls on holidays.
The Ministry of Labor also explained that the new rules significantly simplify the calculation of vacation pay if a person works part-time or decides to take a vacation immediately after the New Year or May holidays.
Step-by-step instructions for closing an individual entrepreneur in 2017 can be found on our website.
About payment of maternity leave from 2017 in the article. When to go on maternity leave and how to apply.
About the calculation of UTII in 2017 here.
Examples of calculating vacation pay in 2017
Let us give several examples for calculating vacation payments using the new formula.
The employee takes 14 days leave. When calculating, we will take into account the period from June 1, 2016 to May 1, 2017.
Read also: Employment contract with foreman
During this period, the employee’s accruals amounted to 300,000 rubles. The resulting amount must be divided by 12 (corresponding to the number of months) and by a coefficient of 29.3.
The total must be multiplied by 14 days of vacation. According to the above formula, the employee will receive 11,945 rubles.
Let's consider the case if the same employee was on sick leave at least once (the same period of work as in example No. 1). To calculate in this case, you need to know the amount of accruals during the sick leave period.
In our case, it is 14,500 rubles. This amount must be subtracted from the total amount earned (300 thousand rubles), the rest is calculated as in the previous example.
Then the total amount will be 11,368 rubles.
Example 3. The case when the vacation falls on the holidays
Let's say an employee goes on vacation in December. Then the billing period is from 12/01/16 to 11/30/17.
Let's assume that the employee already took vacation in November from 3 to 10 (7 days, because November 4 was a holiday). Then the coefficient will no longer be 29.3, but 22.46:
(29.3. 30 × (30 – 7)) = 22.46.
The remaining months are calculated using the standard formula, as in the previous example.
Rules for calculating vacation pay upon dismissal in 2017
If an employee is fired, the payment of vacation pay is regulated as compensation for unused vacation (Government Decree No. 922, December 24, 2007). Payment for unused vacation is made on the day of dismissal. If the employee has not been calculated, he goes to court.
When calculating compensation, the calculation year preceding the dismissal is taken. All accruals are taken as a basis, with the exception of amounts that are not wages.
Moreover, if over the last year there were days when wages were calculated according to the average, vacation is calculated according to a special formula. Next, the average daily earnings are calculated.
The number of days that are due for unused vacation is calculated in a special way. For example, an employee took 43 days of leave and 18 days at his own expense (i.e., without salary).
The next stage is calculating the employee’s length of service in the organization. For example, he worked for 28 months and 16 days.
We subtract 4 days, because vacation at your own expense should not exceed 14 days. The resulting value is rounded to the nearest whole number, in our case to 28 months.
For this value, the required number of vacation days, taking into account that each year is supposed to be 28 days: 28/12*28=65.33 days. Taking into account that 43 days of vacation have already been spent, the total will be 22.33 days. For these days, it is necessary to accrue vacation pay by multiplying it by the value of the average daily salary.
Calculation of compensation for unused vacation
If we are guided by the Labor Code of the Russian Federation, then the issue of payment of compensation in the event of unused vacation by an employee is resolved as follows. If the employee did not take leave on his own initiative, then, upon written application, he may qualify for payment of compensation for the part of the leave that was not taken, but not more than 28 days.
Exceptions to the rule:
- pregnant women;
- teenagers, under 18 years of age.
If an employee is fired, he is entitled to monetary compensation. It is paid for all days of vacation that were not used.
Conclusion
The innovations of 2017 imply both positive and negative aspects. Positive aspects include the clarification of some controversial and ambiguous issues from the point of view of legislation.
For example, this applies to the accrual of vacation pay in case of going on vacation on holidays. Along with this, the negative aspects include the formula itself and the calculation rules.
The new formula leads to a reduction in the amount of vacation payments if you were on sick leave or on a business trip.
These factors often do not depend on the employee, so their impact on vacation pay is negative, especially during a crisis.
Despite this, the new scheme provides some positive aspects for employers.
The procedure for calculating and paying vacation pay can be found in the video.
Calculation of vacation pay in 2017
Vacation is a long-awaited time for all employed citizens. According to the legislation of the Russian Federation, employees working under the terms of an employment contract are guaranteed annual leave of 28 calendar days. Moreover, 14 of them must run continuously. During vacation, the employee receives a special monetary reward - vacation pay. The payment calculation system is quite simple and has not changed over the years. It is not difficult to determine the amount of vacation pay for an employee who has worked all year and received a stable salary. But some situations can confuse even an experienced accountant. In this article we will look at the intricacies of calculating vacation pay, valid for 2017.
Each employee is provided with 28 calendar days of leave per year.
Changes in the payment system
Last year, the procedure for calculating vacation pay changed slightly.
- Firstly, when determining an employee’s average daily earnings, the salary indexation coefficient must be taken into account. We will tell you how to calculate it and apply it in formulas a little later.
- Secondly, income tax on vacation pay must now be paid not on the day the funds are received, but on the last day of the month of their transfer. At the same time, a new reporting form 6-NDFL was introduced.
- Thirdly, vacation pay must be transferred to the employee 3 days before he goes on vacation.
Formula for calculating vacation pay
Payments are calculated based on the average daily salary for the billing period. As a rule, it is 12 months, unless otherwise provided for in the employment contract. In this case, the formula for calculating average daily earnings is quite simple:
- SDZ– average daily earnings.
- Salary– the total amount of salary for the billing period.
- 12 – number of months in a year. There are cases when an employee goes on vacation after working for less than a year. He can do this after 6 months on the company's staff. In this case, the billing period will be the entire period of his work, be it 6, 8 or 10 months. The time of organized strikes, unpaid leaves (including maternity and child care) and downtime through no fault of the employees is not included in the calculation period. Weekends associated with public holidays are also deducted from it.
- 29.3 is the average number of days in a month. It is worth paying attention to the fact that until 2014 this number was officially 29.4. However, now this is the coefficient used in calculations. The resulting number is multiplied by the number of days on vacation (for example, 14 or 28), and we get the total amount of vacation pay.
An employee can go on vacation after the first 6 months of work in the company
Holiday pay accruals under various circumstances
It would seem that determining the amount of payments is not so difficult. However, some cases require special consideration. Often, company employees are unable to perform their duties due to illness or personal circumstances. In this case, the missed days are subtracted from the formula. For example, employee N. was on sick leave from April 1 to April 10, 2017 and missed 10 working days.
The total number of days in a month is 30. We count: 30-10=20 – that’s how many days N. worked. Now let's calculate the total number of calendar days using the formula: 29.3/30*20. We get 19.5. Let's substitute these data into the general formula: salary / (11*29.3+19.5). The resulting number will be the average daily salary for the billing period.
An employee’s salary can also be indexed. This happens in cases where the salaries of all company employees increase. In such a situation, the indexation coefficient should be calculated. To do this, we divide the remuneration after the salary increase by the salary before indexation. For example, for 10 months, employee M. received 30,000 rubles. After the wages of the company's employees increased, M.'s salary amounted to 35,000 rubles.
For the entire year, M. never took time off or went on sick leave. So, we count: 35,000. 30,000 = 1.2. This is the indexation coefficient. We substitute it into the formula: 10*30,000*1.2+2*35,000 = 430,000. We received M.’s total earnings for the year. Now let’s determine the employee’s average daily earnings: 430,000. 12. 29.3 = 1,222. Multiply this number by the number of vacation days and get the total amount of vacation pay. If only one employee’s salary was increased, the indexation coefficient is not included in the calculation.
2019 introduced changes to the procedure for calculating vacation compensation for company employees. Working citizens of the Russian Federation should know about this. In addition, these changes in legislation directly affect accountants.
Let's look at what has changed in the calculation of vacation pay by 2019, and also determine how to calculate payment for vacation.
The procedure for calculating vacation pay - what has changed by 2019?
Officially, payment of funds is due to all employees who go on vacation. Changes may occur because there may be more public holidays throughout the year. The total amount of vacation pay depends on them.
The main law controlling the calculation is regulation number 922, approved by the Government of the Russian Federation.
In the new calculation procedure, the formula does not change, but:
- Another will be the coefficient of the average number of days worked by a specialist. In 2018 it was 29.3.
- The average salary of the employee is also taken into account.
- The calculation period, of course, also affects the size of the amount. It refers to the amount of earnings per day.
- The length of time you work for a company also affects your payout. For example, according to the new legislation, an employee will be able to go on vacation after working for six months. Then the amount will be calculated not for 12, but for 6 months.
As a rule, vacation pay is calculated in the following cases:
- If you have worked for a year.
- When you have worked for 11 months and need to go on vacation.
- If you decide to quit.
- When you have gone on sick leave and, due to poor health, need more rest.
In all situations listed above, time worked and total earnings will be considered.
Necessary data for calculating vacation pay 2019
When calculating monetary rewards during vacation, information about:
- Accrued allowances.
- Allotted bonuses.
- All kinds of additional payments, which are calculated at certain rates.
- The number of salaries and rates held by the employee.
- Additional payments that are due for the class and specialist qualifications.
- Increases for length of service.
- Allowances for difficult working conditions. For example, Seversk payments.
All bonuses and allowances that can be paid to an employee will be approved by the manager or director of the company. Usually the accountant submits a calculation in which he describes all kinds of additional payments and the total amount of vacation pay. The employer chooses which one to take into account.
Please note that quarterly bonuses will only be accrued if they are within a billing period at the time they are calculated.
The amount of vacation pay will not be affected in any way by:
- Funds necessary for business trips.
- Hospital benefits.
- Material assistance.
- Compensation for food.
- Funds for transportation costs.
- Payment for disability.
Calculation of average earnings for vacation pay in 2019 - example of calculation
To determine the average earnings for 1 day, you need to use the following formula:
It can be used after a full month has been worked.
The formula for calculating vacation pay will be as follows:
Here's an example:
In 2018, citizen Ivanova earned 120 thousand rubles (SZ). To this amount you can add all the bonuses you received during the year.
- Her average monthly earnings (ASM) will be 12 thousand rubles. The total annual earnings should be divided by 12.
- The average daily earnings (ADE) of a citizen will be 409.55 rubles. It is necessary to divide the SMZ by a coefficient of 29.3.
- The amount of vacation pay will be equal to: 11,467.4 rubles. This is taking into account 28 calendar days.
- It follows: 409.55 x 28 = 11467.4.
New coefficient for calculating vacation pay by 2019 - formulas and examples of calculation using the new coefficient
When calculating the average earnings payment in 2018, it was decided to take into account a coefficient of 29.3.
The indicator is necessary to know what the average number of days in a month is, and to correctly calculate the average daily earnings, and then the amount of vacation pay.
There are several cases when an employee should follow different calculation procedures:
1. When the specialist has worked for a full year
In such circumstances, the calculation procedure will be as follows:
2. If the billing period is less than a month or a year
This is the most common situation, as employees may be asked to take leave before the end of their working year.
Follow these instructions:
- Calculate the days worked in full for each month. To do this, multiply the coefficient 29.3 by the number of months.
- Count down the days that were not fully worked. You should divide 29.3 by the total number of days in the month and multiply by the previous number of days.
- Add up the obtained indicators of the first two points. This will give you the number of days that will be taken into account in the next calculation.
- Calculate SDZ: divide your total income by the previous days indicator.
Here's an example:
Citizen Ivanova worked for the company for less than a year – 9 months. The accountant accepted her application and began calculating vacation pay:
- Total income: 120 thousand rubles.
- SMZ. We divide the total earnings by 9 and get: 13333.33 rubles.
- SDZ. We divide the resulting indicator by the coefficient and get: 455.06 rubles.
- Vacation pay with half a rest, that is, with 14 days, will be as follows: 455.06 x 14 = 6370.84 rubles.
3. When the citizen did not use his vacation
Each employee can count on compensation for rest that they did not take advantage of. Upon dismissal or while continuing to work, the calculation will be the same.
To determine the amount of compensation, you should use the instructions indicated in the case of an incomplete billing period. But in the scheme, only one last point changes - the SDZ is multiplied by the number of days of your total rest period.
So, having selected the desired number from the table, you can substitute it into the same calculation formula.
4. When taking into account bonus payments received
Let's start right away with an example: Citizen Sidorova worked for a full year - from February 2016 to March 2017. Her statutory leave is 28 days. Sidorova’s annual income is 150 thousand rubles. In December 2016, she was paid a bonus of 12 thousand rubles.
To calculate vacation pay along with bonus payments, we follow the following scheme:
Annual salary + bonus / 12 / 29.3 x 28
It turns out that Sidorova will be paid vacation pay in the amount of: 150 thousand rubles. + 12 thousand rubles. / 12 /29.3 x 28 = 12,901 rub.
If citizen Sidorova had worked for less than a full year, for example, gone on sick leave, then the bonus would have been calculated according to this formula:
Please note that quarterly and monthly bonuses are taken into account in full. But the annual reporting bonus may be subject to adjustment. For example, if it is paid after the vacation.
We list what bonus payments will be taken into account when determining vacation pay:
Type of award |
Accrual time, billing period only |
One-time incentives paid under the OT system. |
Everything is taken into account. |
Additional payments once a month. |
Everything is taken into account. But 1 additional payment is equal to 1 month. Two additional payments cannot be taken into account for the same calendar month. |
Payments due once a quarter, once every six months. |
Everything is taken into account. The accountant can divide them into parts, paying the employee monthly, but the entire amount will be counted. |
Bonuses given once a year or for length of service. |
Those that will be accrued for the year preceding the vacation are taken into account. |
Now you can plug in the required numbers into the formula and calculate your bonus and vacation pay.
5. If promoted, but without bonuses
With this procedure for calculating vacation pay, you must first of all know the indexation coefficient. It is calculated like this:
Let's look at an example to help you understand the calculation:
Citizen Fedorov worked at the Romashka company from April 2016 to April 2017. An order has already been signed that he will go on vacation from April 15, 2017 for 28 days. The citizen worked the entire period without going on sick leave. The salary of a small-level specialist was 15 thousand rubles. After 6 months, that is, in September 2016, Fedorov was promoted. His salary began to be 25 thousand rubles.
- We determine the coefficient - the increase indicator. The second salary should be divided by the first: 25,000 by 15,000. It turns out 1.6.
- We will carry out indexation for two periods: the first and second six months that Fedorov worked.
1) For April-September 2016, income amounted to 90 thousand rubles. The initial salary (15 thousand rubles) should be multiplied by the number of months that were worked.
2) For October-March 2017, Fedorov’s income amounted to 240 thousand rubles. The salary that was increased should be multiplied by the resulting coefficient and the number of months: 25,000 x 1.6 x 6.
- 3. Let's calculate vacation pay. We divide the total income (90 thousand rubles + 240 thousand rubles) by 12 and 29.3, and then multiply by the number of vacation days (28). The resulting amount is 26,279 rubles.
6. With promotion and possible bonuses
Determination of the amount of vacation pay will be calculated using a general formula, but only the coefficient will change.
To calculate it, follow this scheme:
Please note that the following payments are not taken into account:
- Bonuses accrued based on the results of work performed. Usually they add a bonus equal to 10-15% of the salary.
- Semi-annual bonus, which amounted to 1-3 times the salary.
- Payments made one-time. They do not depend in any way on salary.
Calculation of vacation pay and sick leave in 2019
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