When calculating vacation pay and compensation for unused vacation, you need to use the new coefficient of 29.3 (Article 139 of the Labor Code of the Russian Federation). The corresponding amendments were made the federal law dated April 2, 2014 No. 55-FZ. The main rules are as follows: the new coefficient is applied when calculating vacation pay from April 2.

Why was 29.4 replaced with 29.3

The coefficient shows the average number of days in a month excluding holidays. Until April 2, the figure 29.4 was stated in Article 139 of the Labor Code of the Russian Federation. Meanwhile, the number of holidays increased from 12 to 14 days back in 2012, when January 6 and 8 were added. Hence it turns out: (365 days - 14 days) / 12 months. = 29.25. Officials rounded that figure to 29.3. The previous figure of 29.4 is still stated in paragraph 10 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. This norm should also be changed in the near future. Until this is done, you still need to focus on the new coefficient.

Coefficient 29.3 is applied in fully worked months

The coefficient 29.3 (like the previous 29.4) is used only in the month that is fully worked out in the billing period. To find out, you need to see whether the employee took vacation during this period, was on a business trip or on sick leave. If not, then the entire month has been worked, and when calculating vacation pay, its duration is taken to be 29.3 days. If the employee did not work the entire month, then the number of days must be recalculated using a special formula:

At the same time, the month in which the employee worked beyond his normal working hours is also considered fully worked. For example, the norm is 20 days, but a person worked 23 days because he went to work on weekends or holidays. So, in this case, it is considered that the month has been fully worked. 29.3 days are taken into account. There is no need to increase this indicator during processing.

If the employee has worked all 12 calendar months, the following formula is used to calculate vacation pay:

In practice, it rarely happens that the employee was at his workplace for the entire 12 months of the billing period. During this time, he could be sick, on vacation, or on business trips. And from the calculation period, any periods of time when the employee maintained his average earnings, as well as those periods when the employee was on unpaid leave, are excluded.

You will find a list of all excluded periods in paragraph 5 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

In addition, consider that the month is also not fully worked out in the following two situations.

The first is that the employee has overtime, but also sick days. There are 22 working days in a month. The employee also worked 22 days, but three of them were working Saturdays. And he was on sick leave for three days. This is where you can’t consider a month to be completely worked. When calculating average earnings, sickness time, as well as amounts accrued during this time, are excluded from the calculation period. This means that this month is considered not fully worked. It does not matter that the employee worked after hours.

The second situation is that an employee got a job at the company at the beginning of the month after the holidays. For example, January 9 or May 5, 2014. For the first month of work, he was paid a full salary, since he worked all working days. However, this month cannot be considered fully worked, because the first days of January or May he was not yet registered with the company. And it doesn’t matter that these days are weekends.

Let's assume that your employee did not fully work one of the months of the billing period. Counting average earnings, the duration of an incomplete month is determined by the following formula:

Duration full months, as we have already said, is 29.3 days. Adding up the data for complete and incomplete months, you will receive the number of calendar days corresponding to the time worked in the billing period. Use this indicator when calculating vacation pay.

Summer is the hottest time for accountants. Employees go on vacation and the question arises: how to calculate vacation pay. In this article we will tell you how to calculate the average earnings for vacation pay. Situations: billing period worked in full, the billing period was not fully worked, a bonus was accrued in the billing period

07.03.2014
Magazine "Simplified"

To determine the amount of vacation pay, you need to calculate the average daily earnings employee and multiply it by the number of calendar days of vacation. In this case, they are guided by Article 139 of the Labor Code of the Russian Federation and the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Let's see how to determine the average earnings in a given situation.

The billing period has been fully worked out

The billing period is considered to be 12 calendar months preceding the vacation. If this period has been worked out in full, determine the average daily earnings using the formula (Article 139 of the Labor Code of the Russian Federation and clause 10 of the Regulations):

Average daily earnings = Payments accrued in favor of the employee for the pay period: 12: Average monthly number of calendar days (29.4)

When determining average earnings, all remunerations provided for by the remuneration system are taken into account (wages, bonuses and additional payments to tariff rates, salaries for professional skills, class, length of service, payments related to working conditions, etc.). But social payments and other income of employees not related to wages are not included in the calculation ( material aid, payment for food, travel, training, utilities and etc.). The list of payments that are taken into account when calculating average earnings is given in paragraph 2 of the Regulations.

Clause 5 of the Regulations indicates the time that you must exclude from the billing period. These are all periods for which the employee was paid based on average earnings. Namely: time of illness, vacation, business trip, etc. Also exclude amounts accrued during this time from the calculation.

An example of calculating vacation pay if the billing period is fully worked out

Zvezda LLC applies the simplified tax system. I.P. Konovalova works in the organization as an office manager. From July 6, 2014, she went on vacation for 14 calendar days. Let's determine the amount of vacation pay if we know:

• July 2013 - June 2014 were fully worked out;
• total accrued - 394,000 rubles, of which 24,000 rubles. The cost of training is 25,000 rubles. - payment for treatment.

Since I.P. Konovalova goes on vacation on July 6; the average daily earnings should take into account payments for the past 12 calendar months, that is, from July 2013 to June 2014. Amounts not related to wages are not taken into account. IN in this case This is the cost of training and treatment. Thus, the accruals taken into account amount to RUB 345,000. (394,000 rubles - 24,000 rubles - 25,000 rubles). Average daily earnings are 977.89 rubles/day. (345,000 rubles: 12 months: 29.4 days), and vacation pay - 13,690.46 rubles. (977.89 RUR/day x 14 days)

The billing period has not been fully worked out

If the billing period has not been fully worked out, calculate vacation pay as follows.

1. Determine the number of calendar days in fully worked calendar months using the formula:

Estimated number of days in fully worked months of the billing period = Number of fully worked months x Average monthly number of calendar days (29.4)

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

Number of calendar days in a month not fully worked = Average monthly number of calendar days (29.4): Number of calendar days in a month not fully worked x Number of calendar days worked in a given month

If there are several months in which the employee was absent from the workplace, then the number of calendar days must be determined for each of them. Add the results and round to two decimal places.

3. Calculate the total number of calendar days taken into account when determining average earnings as follows:

Number of calendar days taken into account when calculating average earnings = Number of calendar days in fully worked months + Number of calendar days in incompletely worked months

4. Determine the amount average daily earnings according to the formula:

Average daily earnings = Amount of payments accrued in the billing period: Number of calendar days taken into account when calculating average earnings

Please note that payments taken into account in average earnings, as well as those amounts that are excluded from the calculation, are listed in paragraphs 2 and 3 of the Regulations.

5. Calculate the amount of vacation pay as follows:

Amount of vacation pay = Amount of average daily earnings x Number of calendar days of vacation

An example of calculating vacation pay if the billing period is not fully worked out

N.V. Ptichkina works at Zvezda LLC, which uses the simplified tax system. On May 21, 2014, she went on vacation for 14 days. The calculation period for calculating vacation pay is from May 1, 2013 to April 30, 2014.

In July 2013, she was granted annual paid leave for 28 days, and in December 2013, Ptichkina was sick for 10 days. The remaining months of the billing period have been fully worked out.

Over the last 12 calendar months, payments in favor of N.V. Ptichkina amounted to 360,200 rubles, of which vacation pay was 26,700 rubles. and payments for a certificate of incapacity for work - 8300 rubles. Let's calculate the amount of vacation pay due to N.V. Ptichkina.

Total N.V. Ptichkina worked fully for 10 months out of 12, as well as three calendar days in July and 21 calendar days in December 2013.

The number of days taken into account to calculate average earnings in fully worked months is 294 days (10 months x 29.4). The number of calendar days attributable to time worked in July was 2.85 days (29.4: 31 days x 3 days), and in December 2013 - 19.92 days (29.4: 31 days x 21 days). The total number of days taken into account when calculating average earnings is 316.77 days (294 days + 2.85 days + 19.92 days). The amount of payments taken into account does not include average earnings maintained during vacation and temporary disability benefits, so vacation pay must be calculated based on RUB 325,200. (RUB 360,200 - RUB 26,700 - RUB 8,300). Average daily earnings N.V. Ptichkina is equal to 1026.61 rubles. (325,200 rubles: 316.77 days), and she should be accrued vacation pay in the amount of 14,372.54 rubles. (RUB 1,026.61 x 14 days).

Bonus accrued in the billing period

The most common way to reward employees is by paying bonuses. You can take them into account when calculating average earnings if you have met General terms, established by clause 2 Provisions. Namely: the bonus must be provided for by the remuneration system (for example, stated in the bonus regulations) and accrued in the billing period. This clarification is contained in the letter of the Ministry of Labor of Russia dated July 10, 2003 No. 1139-21.

However, since the bonus can cover time periods of different lengths (monthly, quarterly, yearly, etc.), when including them in the calculation of average earnings, you need to take into account the nuances specified in paragraph 15 of the Regulations.

Thus, monthly bonuses can be included in the calculation if the time for which they are accrued is included in the billing period. And if several bonuses are awarded for the same indicators at the end of the month, only one can be included in the calculation of average earnings. Which one is up to the employer to decide and prescribe this point in the bonus regulations or in a separate order from the manager. For example, this could be the largest bonus amount.

The same accounting procedure applies in a situation where, over a billing period of 12 months, an employee is awarded 13 monthly bonuses for the same indicator. Only 12 of them can be taken into account.

Quarterly bonuses accrued in the billing period are taken into account in full if the time for which they are accrued is fully included in the billing period. And if not, then you need to take into account one monthly part of such a premium for each month of the billing period.

The annual bonus for the calendar year preceding the vacation is taken into account in full, regardless of the time when it was accrued. The main thing is that such a premium relates to calendar year, preceding the vacation. But what if the annual bonus was accrued after the employee took his vacation? In this case, the average earnings, on the basis of which vacation pay was calculated, must be recalculated, the annual bonus must be included in it, and the difference must be paid to the employee. This is confirmed by Rostrud in letter dated 05/03/2007 No. 1253-6-1.

An example of calculating vacation pay taking into account the annual bonus

P.V. Khromov works as a driver at Zvezda LLC, which uses the simplified tax system. From January 10, 2014, he was granted leave of 28 calendar days. The billing period (January - December 2013) has been fully worked out. The employee’s salary, taken into account when calculating average earnings, amounted to 324,000 rubles. In March 2014, the employee was paid a bonus based on the results of work for 2013 - 10,000 rubles. We determine the amount of vacation pay and the amount of additional payment due to the employee.

The amount of vacation pay accrued before the start of the vacation is RUB 25,714.29. (RUB 324,000: 12 months: 29.4 days x 28 days). Since the annual bonus for 2013 was accrued after vacation pay, the amount of average earnings must be recalculated. The final amount of vacation pay is 26,507.94 rubles. [(324,000 rub. + 10,000 rub.) : 12 months. : 29.4 days x 28 days]. Accordingly, after accrual of the annual bonus P.V. Khromov should be paid an additional 793.65 rubles. (RUB 26,507.94 - RUB 25,714.29), having previously withheld personal income tax.

The question may arise: is it necessary to somehow adjust bonuses for the purpose of calculating vacation pay if the employee’s pay period has not been fully worked, or the time for which average earnings are calculated was excluded from it? The answer is as follows: bonuses accrued for actual time worked (monthly, quarterly, etc.) are not necessary. Other bonuses - for example, remuneration based on the results of work for the year - must be taken into account in proportion to the time worked in the billing period (clause 5 of the Regulations). The amount taken into account can be calculated using the formula:

Bonuses taken into account in the case when the pay period is not fully worked = Bonuses accrued to the employee: Number of working days in the pay period according to the norm x Number of days worked in the pay period

If the employee worked part-time, and the bonus was immediately accrued to him in proportion to this time, then it must be taken into account in in full, do not adjust.

An accountant is faced with calculating average earnings in various cases: when calculating vacation pay, compensation for unused vacation, when an employee is sent on a business trip, and other cases. The first thing an accountant needs to do when calculating average earnings is to correctly determine the billing period.

How to determine the billing period?

At first glance, everything is simple. We know that the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked for the 12 calendar months preceding the period during which the employee retains the average salary (clause 4 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922). And this is regardless of the employee’s work schedule. This norm also states that a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). That is, if an employee goes on a business trip on April 15, 2017, then the billing period will be the period from April 1, 2016 to March 31, 2017.

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Calculation of average wages. Other periods...

Is it possible to provide other periods for calculating the average wages? Yes, it is possible, if it does not worsen the situation of workers and is enshrined in the collective agreement, local normative act(Article 139 of the Labor Code of the Russian Federation). But, having chosen a different period, the accountant, when calculating average earnings, needs to make the calculation twice:

1. Based on 12 months;
2. Based on another period established in the organization.

The resulting amounts will need to be compared. And if in the second case the average earnings turn out to be lower than the average earnings calculated for 12 months, then another period cannot be applied.

Further, when calculating average earnings, it is necessary to exclude from the calculation period the time that is named in paragraph 5 of Resolution No. 922. For example, the time when the employee maintained average earnings, when the employee was sick, and other times is excluded from the calculation period.

In general, at first glance, there should be no difficulties in the calculation. But non-standard situations may arise, for example, if the employee did not work during the billing period or the entire time of the billing period should be excluded. What to do in such cases?

Examples of calculating average earnings. Determining the days of the billing period

Situation 1. Calculating average earnings for a business trip

The employee went on a business trip on April 15, 2017. The billing period will be from April 1, 2016 to March 31, 2017. But at this time the employee was on maternity leave. And we know that this time should be excluded from the calculation. What to do in this case?

Solution: let us turn to paragraph 6 of Resolution No. 922, which states: “... in the event that the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period period in accordance with paragraph 5 of Regulation No. 922, average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one.”

From this norm we conclude: to calculate average earnings, the previous period equal to the billing period should be used. In this situation, from April 1, 2015 to March 31, 2016.

But a situation may arise when the employee did not work both during the billing period and before the start of the billing period. What to do in this case? Consider the following situation.

Situation 2. If the employee did not work during the billing period

The employee was hired on April 1, 2017, and on April 15, the employer sent her on a business trip. Paragraph 7 of Resolution No. 922 states: “... if the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of occurrence of an event that is associated with the preservation of average earnings.” Accordingly, the calculation period will be from April 1, 2017 to April 14, 2017 inclusive.

Situation 3. Average earnings for new employees

The employee was hired on April 1 and on the same day she was sent on a business trip. How to calculate average earnings? The answer is in paragraph 8 of Resolution No. 922: “... if the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event associated with the preservation of average earnings, the average earnings are determined based on from the tariff rate established for him, salary (official salary).”

That is, the accountant will simply calculate the average earnings based on the salary established for the given employee.

In conclusion. The article examines the procedure for determining the billing period in cases falling within the scope of Government Decree No. 922 of December 24, 2007.

Be careful when determining your billing period. Do not forget that this is the first step in calculating average earnings, on which the further validity of the calculation depends.

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

What should you consider when calculating your average daily earnings?

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

Procedure for granting leave

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

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

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

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

the employee is a pregnant woman;

minor;

engaged in work with harmful or dangerous working conditions.

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

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

Note!

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

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

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

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

in other cases provided for by law.

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

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

Vacation pay formula

Situation 1. The billing period has been fully worked out

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

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

Average daily earnings (AP avg) are calculated using the formula:

ZP av = ZPf / 12 / 29.3,

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

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

29.3 is the average number of days in a month.

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

Example 1

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

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

______________________

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

Situation 2. The billing period has been partially worked out

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

D m = 29.3 / D k × D neg,

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

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

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

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

ZP av = ZP f / (29.3 × M p + D n),

where ZP avg is the average daily earnings,

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

M p - number of full calendar months worked,

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

Example 2

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

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

Let's calculate the amount of vacation pay.

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

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

Let's determine the average salary for vacation pay:

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

The amount of accrued vacation pay will be:

RUB 949.23 × 28 days = 26,578.44 rub.

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Calculation of vacation pay in non-standard situations

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

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

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

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

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

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

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

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

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

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

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

Determining the amount of vacation pay for salary increases

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

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

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

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

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

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

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

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

Let's calculate the amount of vacation pay:

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

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

(25,000 × 1.1) = 27,500 rubles.

The amount of vacation pay after adjustment will be:

RUB 23,890.79 × 1.1 = 26,279.87 rub.

Situation 6. Increase in salary during the billing period

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

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

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

Therefore, salaries need to be indexed. We calculate:

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

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

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

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

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

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

Determining the vacation period

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

Calculating the number of vacation days earned

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

For your information

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

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

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

Question on topic

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

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

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

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

Note!

Employees with whom the agreement is concluded civil contracts, compensation for unused vacation is not due, since the norms of the Labor Code of the Russian Federation do not apply to them.

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

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

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

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

Determining the amount of compensation payments

Example 3

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

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

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

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

29.3 × 4 = 117.2 days.

We determine the number of days for calculation in January:

29.3 / 31 × 20 = 18.903.

Total in the billing period:

117.2 + 18.903 = 136.103 calendars. days

Salaries accrued for the billing period:

40,000 × 5 = 200,000 rub.

Let's calculate the amount of compensation:

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

Example 4

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

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

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

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

28 months × 2.33 = 65.24 days.

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

65,24 - 28 = 37,24 days

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

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

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

Thus, in the billing period:

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

The average daily salary will be:

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

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

902.50 × 37.24 = 33,609.10 rubles.

conclusions

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

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

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

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

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

S. S. Velizhanskaya,
Deputy Chief Accountant of the FFBUZ "Center for Hygiene and Epidemiology in Sverdlovsk region in the Oktyabrsky and Kirovsky district of the city of Yekaterinburg"

Compiled on this year). Based on the application, it is prepared, and the accountant calculates vacation pay. Vacation pay is calculated by an accountant by filling out a special standard form T-60 - a note-calculation about granting vacation, a form and a sample of filling out T-60 can be downloaded.

Labor Code requires that vacation pay be paid at least three days before going on vacation. If the employer delays this payment, this will be a violation of labor laws; for each day of delay, the employer will be forced to pay monetary compensation.

How to calculate vacation pay?

The general procedure for calculating vacation pay can be reduced to the following steps:

1. determination of the billing period;
2. calculation of total earnings for the billing period;
3. determining the number of days actually worked in the billing period;
4. calculation of average daily earnings;
5. calculation of vacation pay.

Let's look at each stage in more detail.

1. Calculation period for vacation pay

The pay period is the twelve months preceding the month in which the employee goes on vacation.

If the vacation period begins on November 10, 2015, then the billing period is from November 1, 2014 to October 31, 2015.

If the employee did not have time to work for a year at the enterprise, then the actual time worked is taken as the calculation period.

2. Total earnings for the billing period

In order to determine how much money the employee received during the pay period, you need to add up his earnings in each month of this period. At the same time, you need to remember which amounts should be taken into account and which should not.

Total earnings for calculating vacation pay include:

• salary or tariff rate, according to the applicable remuneration system;
• bonuses and other incentive payments related to wages;
• allowances;
• previous vacation pay paid;
• payment for work on holidays, weekends, at night, overtime.

Total earnings for calculating vacation pay do not include:

• financial assistance that the employee received from the employer;
• received credits, loans;
• insurance payments (for example, sick leave);
• dividends;
• payment for travel, food and other compensation and payments not related to wages.

3. Number of days actually worked

If the employee was sick or on leave without pay for more than 14 days, then these days should be excluded from the calculation.

If all months are fully worked out:

If the employee has worked fully each month, then their number must be multiplied by 29.3 (12*29.3=351.6 days). This will be the number of days actually worked in the billing period if this period is 12 months. 29.3 is the average number of calendar days in each month.

If the month is not fully worked:

If a month is not fully worked, then in order to calculate the number of days actually worked in that month, you need to use the following formula:

Number of days = Number of days worked/number of days in a month * 29.3.

Example:

The billing period is 12 months; in September there was 10 days of sick leave.

Total number of days actually worked = 20 days/30 days. * 29.3 + 11 months. * 29.3 = 341.83.

Thus general formula to calculate the days actually worked in the billing period has the form:

K = (Tot.1 / Tot.1 + Tot.2 / Tot.2 + ...) * 29.3 + To full month. * 29.3.

K - the total number of days worked in the billing period.

To work.1 - the number of calendar days worked in the first month not fully worked.

To total 1 - total number of days in a month.

To work.2 - the number of calendar days worked in the second month that was not fully worked.

To total 2 - the total number of days in the month.

By full month — number of fully worked months.

4. Average daily earnings for calculating vacation pay

Average daily earnings are defined as total earnings for the pay period divided by the number of days actually worked in that period.

That is, you need to divide the earnings from point 2 by the number of days from point 3.

General formula for calculating average daily earnings:

Average daily wage = Earnings / K,

Average daily wage - average daily earnings,

Earnings - the total amount received for the billing period,

K is the number of days actually worked.

5. Calculation of vacation pay

Formula for calculating vacation pay:

Vacation pay = average daily salary * vacation days.

It is necessary to multiply the resulting average daily earnings from step 4 by the number of calendar days of vacation.