Calculation of vacation pay for employees of the Ministry of Emergency Situations. Vacation pay calculator
How to calculate vacation pay is a question that often arises among the working population. Some people want to calculate their vacation money in advance, some want to check their employer’s accounting, some suspect an error in the accruals. We will show you how to calculate vacation pay (formula) in the article.
What is vacation pay
In accordance with current labor legislation, each employee has the right to annually enjoy a fairly long period of rest, during which he retains his job and position. Vacation time is paid by the employer, and the salary is given to the worker in advance.
Vacation pay is actually the employee’s salary for the time that he could work, but will rest. Thus, vacation pay is a cash payment to an employee before a vacation, which represents the employee’s average salary for days of rest.
How to calculate vacation pay in 2019
In order to calculate the amount of vacation pay payable, you must first calculate the average daily income of a citizen, taking as a basis the amount of money received by the employee in the year preceding the vacation. The exact formula for calculating vacation pay is determined by the Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation No. 922 of December 24, 2007 (hereinafter referred to as the Regulations).
The average daily earnings of a worker are calculated using the formula:
D - the employee’s income for the year preceding the vacation;
12 - number of months in a year;
29.3 is the average number of days per month during the year established by the Regulations (clause 10).
For example, an employee’s total income for the year is 240,000 rubles. Apply the formula
240 000 / 12 / 29,3
and we get an average daily earnings of 682.60 rubles. This is an ideal option when the employee worked all working days in the calculation period (year).
How to calculate vacation pay if some months of the accounting year are partially worked by the employee? In this case, the average daily income is obtained by dividing earnings for the past time (D) by the sum of the average number of calendar days (29.3), multiplied by the number of complete months, and the number of days in incomplete months.
For example, an employee worked 11 months out of a billing year without a break, and in one of the months he was on sick leave for 2 weeks (that is, he worked 15 calendar days of the month). Accordingly, his income for the year will be less by 10,000 rubles (the monthly 20,000 rubles in one month were not received in full). The average daily earnings in this situation will be equal to:
230,000 / (29.3 × 11+15) = 681.89 rubles.
Next, in order to make the final calculation of vacation pay, you need to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full vacation for 28 days. This means we multiply 682.6 by 28 and get vacation pay equal to 19,112.8 rubles. Or we multiply 681.89 by 28 and get 19,092.92 rubles - vacation pay for one part-time working month per year from the second example.
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Payments taken into account when calculating average earnings
According to the Regulations, all payments made to an employee by an enterprise are used to calculate average earnings. These include:
- salary (salary, time payment, percentage of revenue, commissions, etc.);
- salary received by the employee in kind;
- financial support for time worked for civil servants and municipal employees;
- fees for media and cultural workers;
- payment to teachers of vocational schools for overtime hours of work or reduced workload for the current academic year, regardless of the time of accrual;
- allowances and additional payments (for secrecy, for knowledge of foreign languages, for length of service, for class management in an educational institution, etc.);
- compensation for unfavorable working conditions;
- other bonuses and payments.
At the same time, the calculation does not take into account various social compensations (material assistance, payment for lunch, compensation for travel, training, etc.).
In addition, when determining average daily earnings, the calculation does not include amounts accrued for the periods:
- maintaining the employee’s average earnings in accordance with labor legislation, except for breaks for feeding infants;
- illness or maternity leave;
- downtime due to the fault of the employer or for reasons beyond the control of both parties;
- inability to carry out labor duties in connection with a strike, although the employee did not go on strike personally;
- additional paid days off allocated for caring for disabled children or those disabled since childhood;
- other cases of release from work with full or partial pay or without it.
The procedure for calculating vacation days to which an employee is entitled upon dismissal
In addition to the average daily salary of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days to which the employee is entitled at the time of termination of the employment relationship. Modern labor legislation does not establish methods for calculating the days of rest to which a worker is entitled at the time of dismissal, therefore, the Rules on regular and additional leaves, approved, are used in the calculation. NKT USSR 04/30/1930 No. 169. If an employee worked for an employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time working year. The number of vacation days due to a worker (Ku) is calculated using the formula:
Ku = (Mo × Ko) / 12,
Mo - months worked as a citizen;
Ko - the number of days of the employee’s annual leave;
12 is the number of months in a year.
Another calculation method, which employers also use, was proposed by Rostrud in letters dated October 31, 2008 No. 5921-TZ, dated June 8, 2007 No. 1920-6, and dated June 23, 2006 No. 944-6. The essence of the method is that each month worked by an employee gives him the right to 2.33 days of rest (28 days vacation / 12 months) or more if the employee’s vacation is a larger number of days (for example, for teachers 56 / 12 = 4.67 ). The number of months worked by a citizen when calculating vacation days is calculated in such a way that surpluses of less than half a month are excluded from calculations, and more than half are rounded up to a full month.
However, this method is not always accurate. If we calculate the number of vacation days earned over six months of work in this way, we will get not 14 days, but 13.98 days, and the current legislation does not provide for the possibility of rounding vacation days. The Ministry of Health and Social Development separately, in its letter dated December 7, 2005 No. 4334-17, states that if an enterprise decides to round up vacation days, it should always be upward - in favor of the employee.
How are vacation pay calculated upon dismissal?
In accordance with current legislation, upon dismissal, an employee must receive, among other required payments, compensation for vacation unused at the time of termination of the employment contract. The law does not provide for any set amounts of compensation, and the amount of payment is determined depending on the average salary of the employee for the past annual period.
Another indicator that is necessary to understand how vacation pay upon dismissal is calculated is the number of vacation days “earned” by the employee by the day the employment contract is terminated.
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Thus, the amount of vacation pay upon dismissal is determined by multiplying the employee’s average daily salary for the past accounting year by the number of vacation days earned but not used by the employee.
For example, how to calculate vacation pay if the average daily salary of an employee is 682.6 rubles? Let’s say that after the last vacation and before dismissal, the employee worked for 6 months, that is, he has already “earned” 14 days of rest (half of the standard 28-day vacation). We count:
682.6 × 14 = 9556.4.
9,556.4 rubles - compensation for unused vacation, which must be paid to the employee upon termination of the employment contract.
To summarize, we can say that labor legislation in the field of determining calculations of the number of vacation days due to an employee by the day of dismissal is imperfect. One of the calculation methods was established by a regulatory act of the 30s of the last century, which is valid to the extent that it does not contradict modern legislation. Another method is proposed in advisory form and is largely criticized. However, each employer has the right to choose for his organization one of the available calculation methods. The main thing is to remember that any inaccuracies in calculations (fractional values, etc.) should be interpreted to the benefit of the employee.
Let's talk about the algorithm by which vacation pay is calculated in 2017 (new law). Let's look at examples for each stage below.
Calculation of vacation pay in 2017 according to the new law
The rules for calculating vacation pay are stipulated by Article 139 of the Labor Code of the Russian Federation, as well as the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 000 (hereinafter referred to as Regulation No. 000). Let's talk about the algorithm by which vacation pay is calculated in 2017 (new law). Let's look at examples for each stage below.
Calculation period for vacation pay in 2017: calculation examples
There are two options regarding holiday pay. The first, which is usually used in practice, is to pay vacation based on the employee’s average earnings over the last 12 calendar months (Article 139 of the Labor Code of the Russian Federation). That is, if an employee plans to take a vacation in August 2017, the average earnings for calculating vacation pay must be determined for the period from August 1, 2016 to July 31, 2017.
Second option: you have the right to set a special billing period. Part six of Article 139 of the Labor Code of the Russian Federation allows us to provide for other periods for calculating vacation pay, if this does not worsen the situation of employees. However, in such a situation, each vacation pay will have to be calculated twice (for 12 months and for the established billing period) and the results compared. The fact is that vacation pay cannot be less than the amount calculated on the basis of annual earnings.
But what to do in cases where the billing period cannot in any way be equal to that established by the company? For example, what if an employee just recently joined the company? We list the situations when this is possible (see also the table below).
What is the calculation period for vacation pay?
Situation | Billing period |
The employee worked for the company for the last 12 calendar months, and during this time he was paid a salary (other payments) | 12 calendar months before vacation |
The employee worked for the company for less than 12 calendar months | From the date of employment to the month preceding the month in which the employee goes on vacation |
An employee goes on vacation in the month of employment | Time actually worked this month |
The employee has not worked for the last 12 months and has not received any salary. | The last 12 calendar months during which the employee was paid a salary |
An employee goes on vacation from the first day of work | There will be no settlement period as such in such a situation. Vacation pay must be calculated based on salary |
If the employee has not yet worked for the company for 12 months. In this case, the calculation period will be the period of time during which the person is registered in the organization. In this case, the month when the employee goes on vacation is not taken into account.
Example 1
The employee has been working at the company since January 9, 2017. By agreement with the administration, starting from July 7, 2017, she is granted leave of 28 calendar days. The company's vacation regulations state that in such cases, the calculated period is the period from the moment the employee is hired until the end of the month that precedes the employee going on vacation.
Thus, to calculate the vacation pay due to Shkolina, the accountant must take the employee’s earnings for the period from January 9 to June 30, 2017.
If a person gets a job and takes a vacation in the same month. Then the calculation period is the actual time worked. Suppose an employee came to the organization on July 4, 2017 and asked for leave starting July 21. The administration approved it. Then the billing period will begin on July 4 and end on July 20.
If the employee did not actually work during the last 12 months and was not paid a salary. Here we must take into account the last 12 calendar months during which the employee was paid a salary.
If the employee first worked as an external part-time worker, and then was hired on. If an employee is transferred from a part-time job to his main job without dismissal, then vacation pay will be calculated for the 12 months preceding the vacation. That is, including for the period when he was a part-time worker. Therefore, vacation pay will be less than if he did not work as an external part-time worker. To prevent an employee from losing money, there are two ways.
First: an employee can quit his part-time job, and then get a job with the same employer again in his main job. Then the calculation period will be only the time worked at the main job.
Second: stipulate in the collective agreement or other local act that for such cases the calculation period will be from the moment when the part-time worker is enrolled in the staff. Part six of Article 139 of the Labor Code of the Russian Federation allows you to do this. In addition, since the vacation pay will be larger, there will be no claims against you from the labor inspectorate.
If there has been a reorganization. If, when moving to a new company, a person quits and receives compensation for unused vacation, his length of service, which gives him the right to vacation, begins to count anew. When an employee was transferred without dismissal, simply by drawing up additional agreements to the employment contract, the “accumulated” vacation days can be taken off even after the reorganization.
The calculation of average earnings also depends on the method by which personnel are transferred. If the employee was not fired, but simply transferred, payments for the last 12 months are taken into account, including those accrued before the reorganization. If a person was “transferred” through dismissal, then only those payments that were accrued to him in the newly created organization are taken into account.
An employee goes on vacation from the first day of his job. Let's say he was accepted into the company as a transfer from another company and, in agreement with the administration of the new employer, the employee was allowed to take leave in advance. It turns out that the employee does not have a single day for which he was paid his usual salary. Then it remains to use his salary for calculation (clause 8 of the Regulations approved by Decree of the Government of the Russian Federation dated January 1, 2001 No. 000). Earnings from your previous job or jobs should only be used when calculating benefits.
What payments should be included in the calculation for vacation pay in 2017
Calculation of vacation pay: what payments to consider
What to include in the calculation | What not to include |
– wages of all types; | – vacation pay; |
Now let’s look in more detail at two points: accounting for bonuses and indexation of vacation pay.
We have compiled a list of the most common payments to employees, both included and not included in an employee’s earnings when calculating vacation pay, in the table below. In this case, the organization that pays the average salary must take into account only its payments. There is no need to require the employee to provide a certificate from previous places of work.
What are the rules for taking bonuses into account?
The procedure for accounting for bonuses and remunerations when calculating average earnings is determined by paragraph 15 of Regulation No. 000. For clarity, we present it in the form of a table (see below).
How to take bonuses into account when calculating average earnings
Type of award | What amount is included in the calculation of average earnings? |
Monthly bonuses and rewards | No more than one award received for the same performance. It is taken into account in full if the bonus is accrued for the time actually worked. In this case, the payment must be accrued in the billing period |
Bonuses and remunerations for a period of work exceeding one month (except for remunerations at the end of the year, which are taken into account according to special rules) | No more than one for the same indicators. It is taken into account in full if the bonus is accrued for the time actually worked. In this case, the payment must be accrued in the billing period. The total duration of the period for which bonuses are accrued must not exceed 12 months |
Remuneration based on the results of work for the year, one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year accrued for the previous calendar year | It is taken into account in full if the billing period is fully worked out. If the billing period is not fully worked, it is taken into account in proportion to the time worked, even if the bonus is paid for the time actually worked. An exception is the situation when the billing period coincides with the calendar year. Then the bonus can be taken into account in full if it is accrued for the time actually worked. Such premiums are taken into account regardless of whether they are accrued in the billing period or not. But only the premium paid for the previous calendar year can be taken into account. That is, if an employee goes on vacation in 2017, only the annual bonus for 2016 can be taken into account |
Other awards | Only payments related to a person’s work are taken into account. For example, here you should indicate bonuses that are not tied to any time period. But at the same time, one-time bonuses not provided for by the remuneration system are not taken into account. In particular, there is no need to indicate amounts paid to employees on holidays, anniversaries, etc. |
Let's look at how to take into account annual and quarterly bonuses in more detail.
Annual bonuses. They are taken into account regardless of the moment at which the annual premium is accrued - during the billing period or not. The main thing is that the company pays it for the previous calendar year. That is, if an employee goes on vacation in 2017, only the annual bonus for 2016 can be taken into account. Moreover, if an employee took a vacation, say, in January 20174, and in February he was awarded a bonus for 2016, the vacation pay should be recalculated, taking into account the annual bonus, and the difference should be paid to the employee.
Moreover, if the billing period has not been fully worked out, it is not always possible to take the entire amount of the annual bonus into account (see also the diagram below).
How much premium can be taken into account?
To recalculate, use the formula:
Example 3
An employee goes on vacation in July 2017. The billing period is from July 1, 2016 to June 30, 2017 (a total of 248 working days according to the 5-day working week calendar).
In February 2017, the employee was awarded a bonus of 15,000 rubles. – based on the results of work in 2016. That is, the billing period does not coincide with the period for which the remuneration was paid.
During the billing period, the employee was on vacation, which lasted 20 working days. Thus, in total he worked 228 days (248 – 20).
This means that the amount of the annual premium that needs to be taken into account will be:
15,000 rub. : 248 days × 228 days = 13,790.32 rub.
Premiums for a period exceeding one month. Please note two points here. Firstly, you cannot include in the calculation a premium whose accrual date does not fall within the billing period. And it doesn’t matter for what period the bonus was accrued.
Example 4
goes on vacation in July 2017. Accordingly, the billing period is from July 2016 to June 2017 inclusive. At the same time, in July 2016, Volkov was awarded a bonus for the second quarter of 2016. This quarter was not included in the billing period. However, the payment was accrued already in the billing period. Therefore, the bonus must be included in the calculation of vacation pay.
Example 5
In April 2017 I was on another vacation. Vacation pay is calculated based on Zaitsev’s earnings for the period from April 1, 2016 to March 31, 2017. In April 2017, all employees of the company were awarded bonuses based on the results of the first quarter of 2017. But although this quarter fell within Zaitsev’s billing period, and in its entirety, there is no way to include the bonus in the calculation of vacation grounds.
Another important nuance: the total duration of the periods for which such bonuses and rewards are accrued should not exceed the duration of the billing period. Thus, only four quarterly bonuses can be taken into account (4 × 3 = 12 months). And again, it is not always possible to take the entire bonus if the billing period has not been fully worked out. How to take into account premiums in this case is shown in the same diagram (see above).
Example 6
The employee was on vacation for 14 calendar days starting July 7, 2017. The billing period - from July 1, 2016 to June 30, 2017 - was not fully worked out by Solovyov. In the period from July 11 to July 24, 2016, he was also on vacation.
During the billing period, he was awarded four quarterly bonuses:
– in July 2016 – for the second quarter of 2016 in the amount of 10,000 rubles;
– in October 2016 – for the third quarter of 2016 in the amount of 8,000 rubles. At the same time, the bonus is accrued taking into account the actual time worked in this quarter;
– in January 2016 – for the fourth quarter of 2016 in the amount of 12,000 rubles;
– in April 2017 – for the first quarter of 2017 in the amount of 15,000 rubles.
In this case, when calculating vacation pay, the last three bonuses must be taken into account in the amount in which they were accrued. After all, the employee worked the first half of 2017 in full, and the bonus for the third quarter of 2016 was calculated taking into account the actual time worked.
But the bonus for the second quarter of 2016 cannot be taken into account in full. After all, it was accrued for a period that was not included in the calculation period. This bonus is recalculated in proportion to the time worked in the billing period. In total, the billing period accounts for 248 working days. Of these, the employee worked 238. From here, the following bonus amount can be taken into account:
10,000 rub. : 248 days × 238 days = 9596.77 rub.
As you can see, accounting for bonuses is perhaps the most difficult part of calculating vacation pay. And besides, with very unobvious rules.
If your salary was increased during the billing period
When an organization increases salaries (tariff rate, monetary remuneration), the average salary must be calculated (recalculated) taking into account the increase factor (conversion factor). This must be done in one case: if the promotion affected all employees of the organization (branch, structural unit) (paragraph 1, clause 16 of Regulation No. 000). And if the company does not do this, labor laws will be violated. As a result, the organization may be fined.
However, not every increase requires a restatement. The general rule is this: you need to take into account salary increases only when increasing salaries as a whole for the organization, branch or structural unit. But in practice, sometimes various situations arise when it is not entirely clear what rules to use for recalculation and whether it needs to be done at all. Let's look at several such cases.
One-time increase. A common situation is that the salary of only one or several employees is increased. Or the employee is transferred to a higher paying position. Should this increase be taken into account when calculating holiday pay?
As a general rule, there is no reason for this. Vacation pay should be calculated based on the amounts actually accrued. That is, if, say, only the chief accountant’s salary increased, the new salary is taken from the moment of the increase and there is no need to recalculate previous payments. And if by order of the enterprise the salaries of all accounting department employees are increased, then in such a situation vacation pay is subject to adjustment.
The fact is that you need to recalculate the average salary when the salary as a whole for the organization, branch or structural unit increases. But when the increase concerns only one employee or even the majority of employees in the department, this is not taken into account when calculating vacation pay. It goes without saying that from the moment of promotion the employee’s new salary must be taken into account.
However, even if the salary of a particular employee is increased or when the employee is transferred to another, higher-paying position, the opportunity to take this increase into account remains. The organization has the right to stipulate in a collective agreement or other local act that for such cases the billing period will be different. Namely, since the increase in wages. The basis is part six of Article 139 of the Labor Code of the Russian Federation.
Promotions occur at different times in different departments. Situation: salaries increased for all company employees, but not immediately, but gradually. Employees of some departments had their salaries increased from July 1, 2017, and others from August 1, 2017. Should this increase be taken into account when calculating average earnings?
Yes need. The average earnings of employees increase with an increase in tariff rates (official salaries, monetary remuneration) in the organization (branch, structural unit). At the same time, Resolution No. 000 does not provide for any additional conditions.
Based on this, in the case when salary increases occur in stages, first in some departments, then in others (that is, structural divisions of the organization), this increase must be taken into account when calculating average earnings.
Within one division, salaries increased gradually. Now let’s look at this case: salaries were increased for all employees of a particular department, but over different periods of time. For example, the salaries of the head of the department and the deputy were increased from October 1, and the rest of the employees - from November 1. In this situation, when calculating average earnings, the increase does not need to be taken into account. Indeed, in this case, it cannot be said that salaries were increased for all employees of the structural unit at the same time. And employers often take advantage of this so as not to subsequently adjust vacation pay. But it should be taken into account that labor legislation does not allow salaries for employees holding the same positions and performing the same duties to be increased at different times. After all, workers should receive equal pay for work of equal value.
Employee salaries were reduced, but at the same time monthly bonuses were introduced as a percentage of the salary and, in total, earnings increased. In this case, there is no need to index the average earnings. This conclusion can be made on the basis of the same paragraph 16 of Regulation No. 000. It says that average earnings need to be indexed when the salary increases, and not other payments.
Piece rates have been increased. If the organization has increased piece rates (prices, tariffs), then such an increase will not entail a recalculation of average earnings.
Now let's move on to the recalculation rules. To do this, calculate a special coefficient. It depends not only on how much the salary has increased, but also on whether the monthly payments associated with it have changed. The formula here is:
And to what sign should the result be rounded? In general, the rules for rounding the indexation coefficient are not regulated by any document. You can round to the second decimal place or, for example, to the fourth. The examples in this book use rounding to four digits. It’s just that the point of indexation itself is that the employee receives vacation pay based on his current earnings, so that he does not lose money when he goes on vacation. But getting more than his current salary is also, you see, not entirely logical. Accordingly, the more decimal places, the more accurate.
Payments that need to be indexed due to a salary increase, in addition to the salary itself, include:
– bonuses established by the remuneration system;
– allowances, additional payments, and other types of salary payments used in the organization.
At the same time, adjust by the conversion factor only those payments that directly depend on the size of the salary and are set at a fixed percentage or a multiple of it. If payments are set in a range of values (percentage, multiple) or in an absolute (monetary) amount, there is no need to increase them by a conversion factor.
For example, if, following a salary increase, the amount of the bonus does not change, then there is no need to adjust it by the conversion factor. And if the bonus is set as a percentage of the salary (tariff rate, monetary remuneration), then it is subject to adjustment.
Moreover, we emphasize once again: the interest rate should be fixed, not floating.
Example 7
An accountant goes on vacation for 14 calendar days in October 2017. The billing period will include the time from October 1, 2016 to September 30, 2017. At the same time, from January 1, 2017, the salaries of all accounting department employees were increased. Ivanova’s salary increased by 20 percent. In addition, the accountant is also entitled to a bonus for length of service.
Let's consider two options. Option 1 - the amount of the bonus is 25 percent of the salary. In this case, it must be taken into account when making adjustments. Option 2 - the amount of the supplement is 5,000 rubles. In this case, there is no reason to take it into account when adjusting.
In the billing period, there may well be payments that are taken into account in the average earnings, but are not adjusted by the conversion factor. For example, bonuses or additional payments in absolute amounts. In this case, it is most logical to act this way. Increase by the conversion factor only those payments that need to be adjusted. Then add the result obtained with the amount of payments that do not need to be increased by the conversion factor. Then calculate your vacation pay as usual.
Clause 16 of Regulation No. 000 provides for three cases when an increase in tariff rates or official salaries may occur:
– within the billing period;
– after the billing period until the first day of vacation;
- during vacation.
We showed how to act in each of these cases in the diagram (see below).
How to properly index vacation pay
Calculation of vacation pay in 2017: calculation algorithm, examples
The calculation of vacation pay in 2017 depends on whether the pay period has been fully worked out. However, neither maximum nor minimum limits for vacation pay have been established. Their size depends solely on the employee’s earnings.
The billing period has been fully worked out
If the employee has worked all 12 calendar months, the following formula is used to calculate vacation pay:
29.3 days - this is a special coefficient. It shows the average number of days in a month excluding holidays:
(365 days - 14 days) : 12 months = 29.25.
Officials rounded that figure to 29.3.
Example 8
The cashier goes on paid leave from May 15, 2017 for 28 calendar days. The billing period (from May 1, 2016 to April 30, 2017) has been fully worked out. The salary was 45,000 rubles. per month. In February 2017, the employee was awarded a bonus based on the results of work in 2016 - 45,000 rubles.
The company accountant calculated the amount of vacation pay as follows:
(45,000 rub. x 12 months + 45,000 rub.): 12 months. : 29.3 days x 28 days = 46,587.03 rub.
The billing period has not been fully worked out
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 dated January 1, 2001 No. 000. The billing period does not include the time when employees:
- received temporary disability or maternity benefits; had the right to average earnings in accordance with Russian law, among other things, on vacation or a business trip (the only exception: the employee is entitled to average earnings during breaks to feed the child, but these intervals are not excluded from the calculation period); did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff; were unable to work due to a strike in which they did not take part; received additional paid days off to care for disabled children; were released from work with or without maintaining earnings for other reasons in accordance with Russian legislation. This includes, for example, vacations at your own expense.
This time is excluded from the billing period. Accruals for these periods are also not taken into account when calculating vacation pay. Moreover, this rule fully applies to the average earnings, which are retained by the employee during the business trip. Of course, during a business trip, unlike vacation or sick time, the employee still performs his job duties. At first glance, a contradiction appears. But only at first glance. Clause 9 of Regulation No. 000 does not establish any special norms at all. It refers to days worked as those days that were paid to the employee in the usual manner, that is, based on salary.
In addition, consider that the month is also not worked 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. Moreover, it does not matter that the employee worked after hours.
Moreover, if employees are involved in working on weekends, their work is paid no less than double (Article 153 of the Labor Code of the Russian Federation). Of course, these payments must be taken into account when calculating vacation pay. The basis is subparagraph “l” of paragraph 2 of Regulation No. 000. As a result, the amount of vacation pay for an employee who worked on weekends or holidays, other things being equal, will be greater than for an employee who did not work on these days. But the calculation of vacation pay itself will be the same in any case.
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, 2017. 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 for the first eight days he was not yet registered with the company. And it doesn’t matter that these days are weekends.
When calculating calendar days, is it necessary to exclude non-working holidays, as well as regular weekends? No no need. This means that non-working days are not included in the calculation of average earnings only in cases where they fall during any time excluded from the calculation period under paragraph 5 of Regulation No. 000. For example, on days of temporary disability, vacation, business trip, etc. P.
For example, January has 31 calendar days, six of which are holidays. Nevertheless, it is necessary to take exactly 31 days into account. Holidays are not excluded from the calendar days falling within the hours worked.
Let's assume the employee was on vacation from February 20 to March 5, 2017. There are only 14 calendar days, but the vacation period accounts for 13 days. The fact is that February 23 is not included in the number of vacation days as a holiday and day off. And therefore, this day must be taken into account when calculating the calendar days falling on the time worked, when you calculate your average earnings next time. That is, it is necessary to exclude the periods from February 20 to 22 and from February 24 to March 5.
Another situation: after an illness, an employee submitted two certificates of incapacity for work to the accounting department. The first of them is closed on Friday, and the second is open on the following Monday. In this situation, the holidays fall between two periods of employee illness. However, they are not included in any of these periods of illness. Therefore, when calculating average earnings for vacation pay, these two days must be taken into account.
Let’s assume that the employee did not work fully for one of the months of the billing period. When calculating average earnings, the duration of an incomplete month is determined using the following formula (see also diagram):
Rules for calculating calendar days attributable to time worked
Of course, as a result of the calculation, an integer number is very rare here. To what sign should calendar days falling within hours worked be rounded? We recommend rounding to four decimal places. Simply based on the fact that it is more accurate.
The fact is that the current legislation does not contain any specific rules for rounding this indicator. Of course, you can round up to two decimal places, similar to kopecks. But you definitely shouldn’t round up to full days.
So, for each full month you need to include 29.3 days in the calculation. By adding up the data for full and partial months, you will get the number of calendar days corresponding to the time worked in the billing period. Use this indicator when calculating vacation pay, using the following formula:
Example 9
The employee is given a salary of 12,000 rubles. per month. From July 3, 2017, he goes on annual leave lasting 28 calendar days.
The company's billing period is standard 12 months - from July 1, 2016 to June 30, 2017.
Information about the periods excluded from it is given in the table below.
Now let’s determine what amount was accrued to the employee for the billing period (excluding the amount of sick leave and vacation pay):
12,000 rub. x 9 months + 9000 rub. + 1565.22 rub. + 7636.36 rub. = 126,201.58 rub.
Rykov completed nine months in full. Consequently, the company accountant calculated the number of days that need to be taken into account as follows:
9 months x 29.3 days + 29.3 days : 28 days x 23 days + 29.3 days : 31 days x 3 days + 29.3 days : 30 days x 20 days = 310.1367 days.
Example 10
The employee goes on vacation from August 1 for 28 calendar days. The accountant paid him his vacation pay on July 28. However, the billing period is from August 1, 2016 to July 31, 2017.
The employee’s salary in 2016 was 25,000 rubles, and from January 1, as part of a general increase throughout the company, it increased to 30,000 rubles. Tikhonov worked completely for the entire billing period. The indexation coefficient for payments in 2016 will be 1.2 (30,000 rubles: 25,000 rubles).
Based on these data, the accountant calculated vacation pay as follows:
((RUB 25,000 x 5 months x 1.2) + RUB 30,000 x 7 months) : (29.3 days x 12 months) x 28 days = 28,668.94 rub.
Example 11
From April 21, 2016 to July 2, 2017 inclusive, the employee was first on maternity leave, and then on maternity leave for up to three years. On June 16, 2017, the woman wrote an application for leave from July 3 for 28 calendar days, which the company is obliged to provide to her.
For the standard billing period from July 1, 2016 to June 30, 2017, Mikhailova had no income. This means that we need to take the period preceding the maternity leave, during which the employee left on April 21, 2014. This means that the billing period is from April 1, 2013 to March 31, 2014. The employee's salary during this period was 20,000 rubles. At the same time, Mikhailova was on vacation from August 2 to August 29, 2013 (28 calendar days in total), and for the two days she worked in August, she was credited 1,818.18 rubles. That is, her total earnings were:
20,000 rub. x 11 months + 1818.18 rub. = 221,818.18 rub.
The accountant determined the number of calendar days falling on the time worked in the billing period as follows:
29.3 days x 11 months + 29.3 days : 31 days x 3 days = 325.1355 days.
Hence the amount of vacation pay will be:
RUB 221,818.18 : 325.1355 days x 28 days = 19,102.53 rub.
Example 12
August 25, 2017 is the employee’s first day of work in the organization to which he was accepted as a transfer. By agreement with the administration, from the same day he goes on vacation for seven calendar days. His salary is 40,000 rubles.
In this case, the calculation will be like this:
40,000 rub. : 29.3 days x 7 days = 9556.31 rub.
Calculation of vacation pay in 2017 if the company increased salaries
We will show with examples what rules to use to calculate vacation pay if employees’ salaries were increased.
Let's start with the situation when the salary increase occurred in the billing period.
Example 13
The accountant will go on vacation for 28 calendar days from June 19, 2017. At the same time, from January 1, 2017, the salaries of all accounting department employees were increased. Solovyova’s salary increased from 15,000 rubles. up to 18,000 rubles, that is, the conversion factor will be 1.2 (18,000: 15,000).
The employee had no other payments other than wages. The billing period will include the time from June 1, 2016 to May 31, 2017. During the billing period, Solovyova was already on vacation lasting 28 calendar days from August 1 to August 28, 2016, inclusive. Thus, this month she worked three days, for which she was credited 2347.83 rubles.
The number of days to be taken into account will be:
11 months x 29.4 days + 29.4 days : 31 days x 3 days = 326.2452 days,
where 3 days - the number of calendar days in August 2016 attributable to hours worked.
The amount of vacation pay will be equal to:
(RUB 15,000 x 6 months x 1.2 + RUB 2,347.83 x 1.2 + RUB 18,000 x 5 months): 326.2452 days. x 28 days =17,235.16 rub.
Now let's move on to the situation where the salary increase occurred after the billing period, but before the start of the vacation.
Example 14
We use the condition of the previous example, but assume that wages were increased from June 1, 2017.
In this case, the entire amount of vacation pay is adjusted by the wage increase factor:
(RUB 15,000 x 11 months x 1.2 + RUB 2,347.83 x 1.2) : 326.2452 days. x 28 days = 17,235.16 rub.
Third situation: the salary increase occurred during vacation.
Example 15
We use the condition of the two previous examples, but assume that the salary has been increased since July 1, 201. Solovyova's vacation ends on July 16. This means that 16 days of vacation are subject to adjustment after the salary increase, and 12 days of vacation in June do not need to be indexed. Solovyova’s average daily earnings, calculated before going on vacation, were:
(RUB 15,000 x 11 months + RUB 2,347.83): 326.2452 days. = 512.95 rub.
Hence the amount of vacation pay is:
RUR 512.95 x 28 days = 14,362.60 rub.
Let's determine the amount that needs to be added to the employee:
RUR 512.95 x 12 days + 512.95 rub. x 16 days x 1.2 - RUB 14,362.60 = 1641.44 rub.
The confusion that arose in the summer of 2018 with changes in legislation concerned the number of days during which vacation pay must be paid to an employee going on vacation. This article discusses the question of how to correctly calculate vacation pay in 2019 and provides practical examples for various situations.
Legislative norms
Article 136, Part 9 of the Labor Code of the Russian Federation determines that the organization must pay vacation benefits 3 days before the start of the vacation, without explaining whether we are talking about calendar days or working days. Letter of the Ministry of Labor of the Russian Federation No. 3 1693-6-1 dated July 30, 2014 provides clarification in this regard: Art. 14 of the Labor Code establishes the procedure for calculating the deadlines applied by the Labor Code. According to Part 1 of this norm, the passage of time periods connecting the emergence of an employee’s labor rights is counted from the calendar date that determines the beginning of the emergence of such rights.
At the same time, Art. 14 Part 3 determines that the period counted in calendar days must also include non-working days. Thus, interpreting art. 14 and 136 of the Labor Code of Russia, it is worth concluding that the timing of payment of vacation benefits when an employee goes on vacation is calculated in calendar days.
It is worth considering the provisions of Part 8 of Art. 136 of the Labor Code stating that if the day of payment of vacation pay coincides with a weekend or holiday officially declared a non-working day, payment must be made in advance, that is, on the eve of this day. Therefore, if an employee begins to rest on Wednesday, it is necessary to pay him vacation pay on the coming Friday of that Monday. Part 6 art. 5.27 of the Code of Administrative Offenses declares penalties in the amount of 50,000 rubles for late payments.
Right to vacation
The right of each employee to annual paid leave in the amount of 28 calendar days is secured by Art. 115 Labor Code of the Russian Federation. In addition, there are a number of specialties and geographic areas for which there are certain clarifications that need to be reviewed separately in the Code, based on the individual situation.
A new law changing the procedure for calculating vacation benefits in 2019 was never adopted. Thus, it is recommended to calculate payments to vacationers, guided by Article 139 of the Labor Code of the Russian Federation, as well as paragraph 4 of Regulation No. 922 of December 24, 2007 on the specifics of the procedure for calculating average wages.
The employee, specialists making the required calculations, and the head of the organization need to know the basic rules regarding the relationship between the parties (employee and organization) regarding annual leave:
- vacation should not be less than 28 calendar days, and this period does not include weekends and holidays officially recognized as non-working days;
- if an employee has already worked in the organization for more than 1 year, it is not necessary to wait 6 months to send him on leave. To determine the date of rest for such an employee, it is necessary to take it into account in the vacation schedule drawn up in advance;
- the employee must be notified in writing about the start date of the vacation two weeks before it begins;
- from October 2018 with a new article No. 262. 2 Laws of October 11, 2018 No. 360 - Federal Law, employees with 3 or more children can go on vacation on any date convenient for them;
- vacation pay must be accrued and paid to the employee no later than 3 days before the start of the vacation;
- in case of delay in payment, it is necessary to accrue additional interest to the employee, calculated according to the rules provided for in Art. 236 Labor Code of the Russian Federation;
- the date of the required vacation can be postponed based on the employee’s application, but this can be done no more than two times in a row;
- also, based on the employee’s application, leave can be granted every six months;
- vacation can be divided into several parts, provided that one such part per year should not be less than two weeks;
- if an employee refuses to go on vacation at the scheduled time, he may be awarded compensation, which is issued based on the employee’s application, and it can be calculated based on several calendar periods;
- in case of dismissal, the employee must be paid compensation for all unused days of regular annual leave, in accordance with the Resolution of the Constitutional Court No. 38-P dated 10/25/2018. This calculation is also called the calculation of vacation payments.
The basis for going on vacation is the vacation schedule, the reason is the employee’s application, agreed upon by the immediate supervisor and endorsed by the director of the enterprise. Next, the application is sent to the personnel department to prepare an order. Guided by the order, which is also endorsed by the director of the organization, the accounting department calculates the vacation pay.
Vacation pay is paid through the company cash desk or by transfer to the employee’s current account/bank card. When making non-cash payments, you should take into account the time the money arrives in your account. To avoid misunderstandings associated with possible bank delays, it is worth making the transfer in advance.
Calculation of vacation pay in 2019: what to pay attention to
Specialists who are in charge of calculating vacation pay and administering vacation are reasonably interested in changing the rules for calculating vacation pay in 2019 compared to 2018. Vacation pay is calculated in the same way as in 2018, that is, everything will remain as it was, namely:
- vacation is granted in accordance with the schedule approved in December of this year no later than two weeks before the end of the year, with the right to apply it for the next year in accordance with Art. 123 Labor Code of the Russian Federation;
- all employees must be familiar with this schedule and agree with it;
- for calculating vacation pay, a period equal to 12 months of work preceding the start date of vacation is taken;
- a new employee can be granted leave 6 months after taking up the position;
- Calculations exclude days of downtime through no fault of the employee, sick leave, business trips, and time spent caring for disabled children;
- changes in wages associated with indexation are reflected in the calculation of vacation pay through appropriate indexation;
- Income tax and insurance contributions are withheld from vacation payments;
- Personal income tax is transferred on the last day of the month in which vacation pay is issued;
- The organization is not obliged to pay wages for the period worked before the start of the vacation together with vacation pay.
How vacation pay is calculated using 7 typical steps is shown in the figure below:
The calculation of vacation pay in 2019 must include all payments made to the employee during the previous calendar year, including:
- wages accrued according to tariff, piecework or salary accrual systems;
- payment for combining positions;
- payments to municipal employees;
- final calculated salary for the year;
- teachers' salaries for 1 educational year;
- bonuses for length of service, professionalism, mentoring;
- payments for employee downtime due to the fault of the employer, overtime;
- allowances for hazardous working conditions, work at night, on weekends and holidays;
- remuneration for teachers for conducting classroom work;
- bonuses and other types of remuneration provided for by the regulations on remuneration in force at the enterprise.
Art. 114 of the Labor Code prescribes the preservation of average earnings for the period of the next paid vacation. The rules for calculating earnings are determined by the regulation on calculating the average salary, approved by Decree of the Government of the Russian Federation on December 24, 2007 No. 922. The procedure for calculating vacation pay is established in clause 9 of Regulation No. 922, thus it can be established that the calculation of average earnings for vacation pay in 2019 as follows:
Average salary per day x number of calendar days of vacation = amount of vacation pay
Weekends and holidays declared as days off and taken into account in the production calendar of the current year are not taken into account when calculating vacation. According to Art. 120 TK, they are not paid.
The average daily wage is calculated using the formula: .
This calculation is justified if the period is fully worked out. If the period is not worked out by the employee, a recalculation of calendar days is necessary. As a rule, this happens when there are maternity leave, business trips and other excluded dates, as mentioned earlier.
In this case, the following formula must be applied:
What is included in the billing period
It is customary to include only the time actually worked in the billing period. A typical period is considered to be 12 calendar months before the start date of the employee’s vacation. For example, an employee goes on vacation from March 1, 2019, then the billing period is March 2018 - February 2019.
Although sometimes it happens that it is impossible to use 12 months to calculate the period. It excludes the time spent on sick leave, the period when the employee did not work due to downtime due to the fault of the enterprise, and a number of other situations described in detail in the legislation.
A timesheet will help you more accurately determine the start and end dates of the period that will not be included in the calculation period. In this case, weekends falling within the period that needs to be excluded are not taken into account, and weekends between them are considered working time.
The figure below shows a list of periods that should be excluded from calculations when calculating vacation benefits.
Accrual of vacation pay in 2019 using examples
To understand how accountants will calculate vacation pay in 2019, below is an overview of calculation examples.
Full period calculation
Vacation starts on March 1, 2019, ends on March 14, 2019. The period that will be taken into account in the calculation of vacation pay: March 2018 - February 2019, turned out to be fully worked. The total payment was 770,000 rubles.
Average daily earnings are calculated:
Calculation of vacation pay for an incomplete period
Let's take the example discussed above. But let’s just add to it the fact that the employee was on sick leave from January 14 to January 24, 2019. Thus, January was not fully worked out. It is necessary to calculate the number of days worked: 29.3/31*9=8.5. In our calculation, 9 is the actual number of days when the employee was present at the workplace.
770000/(29*11+8,5) = 2351,14.
Vacation pay will be: 2351.14*14=32915.96.
It should be noted that the example is conditional. In a real situation, if the employee went on sick leave, temporary disability benefits would be deducted from the calculated amount. But in order not to overload the example with sick leave calculations, it is assumed that the amount of 770,000 already takes it into account.
Calculation of vacation pay with additional payments
The vacation is scheduled for January 14, 2019. In the previous year, the employee received a salary in the amount of 800,000 rubles; in January 2019, he was paid a bonus for the results obtained based on the results of work in 2018 in the amount of 50,000 rubles.
The total average daily earnings for calculating vacation pay will be determined from the amount of these payments:
800 000 + 50 000 = 850 000.
The rest of the calculation is carried out as usual. For holiday pay calculations that include bonus payments based on the results of the previous year, it is recommended that accruals be made before December 31 of the current year. Then you won’t need to burden yourself with recalculations.
Calculation of vacation pay when an employee quits
The employee leaves on December 10, 2019. He has 12 unrealized vacation days. The average earnings are calculated from the period December 2018 – November 2019. The employee’s average earnings are 2,500 rubles. Thus, compensation for unused rest days will be: 2,500*12 = 30,000
It is worth noting that the amount of deduction for vacation days provided in advance and subsequently not worked is calculated in the same way. Income tax must be withheld from compensation.
In contact with
Employees are provided with annual leave while maintaining their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of workers are entitled to additional vacations in addition to the main vacation.
The average salary retained by an employee during vacation is determined by the formula:
Average daily earnings = Amount of accrued salary for the billing period / (Number of full months × Average monthly number of calendar days (29.3))
Amount of vacation pay = Average daily earnings × Number of vacation days
The amount of vacation pay will also depend on whether the tariff rates (salaries) were increased during the billing period or after.
Number of vacation days to calculate
Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take time off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be taken off continuously.
Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, workers under 18 years of age must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)
Labor legislation also provides for additional leaves for employees (Article 116 of the Labor Code of the Russian Federation).
For the calculation, it is important to exclude all non-working holidays from vacation days. That is, all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and holidays established in a specific region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, article 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, clause. 2 letters of Rostrud dated September 12, 2013 No. 697-6-1). However, weekends are still included in the calculation.
Important! Non-working days to which holiday weekends are postponed are included in the calculation. If the day off coincides with a holiday, then the Government of the Russian Federation issues a resolution setting the date to which the day off and holiday is transferred. For example, in 2019, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If an employee is on vacation on May 10, this day must also be paid.
Determining the billing period
As a general rule, the billing period for calculating average daily earnings is defined as 12 calendar months preceding the month in which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 , hereinafter referred to as the Regulations).
It is necessary to exclude from the billing period all the time when the employee (clause 5 of the Regulations):
- Received payment in the form of average earnings (with the exception of breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid leave;
- Was on sick leave or maternity leave;
- Didn’t work due to downtime through no fault of his own;
- Did not participate in the strike, but due to it could not work;
- Used additional paid days off to care for disabled children and people with disabilities since childhood;
- In other cases, he was released from work with full or partial retention of wages or without pay. For example, vacation time at your own expense or parental leave.
It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid wages for the days actually worked, or this entire period consisted of time excluded from the calculation period. In this case, as the calculation period you need to take the 12 months preceding the first mentioned 12 months (clause 6 of the Regulations).
If the employee did not have actual accrued wages or actually worked days for the 24 months preceding the start of the vacation, then the days of the month in which the employee goes on vacation are taken as the calculation period (clause 7 of the Regulations).
A collective agreement or local regulatory act may provide for other billing periods for calculating average wages, if this does not worsen the situation of workers (Article 139 of the Labor Code of the Russian Federation).
Determination of earnings for the billing period
All payments accrued to the employee, which are provided for by the employer’s payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulations, approved. By Decree of the Government of the Russian Federation of December 24, 2007 No. 922, there is an open list of such payments.
The following cannot be included in the calculation of average earnings:
- All payments accrued to the employee for the time excluded from the payroll period. They are listed in clause 5 of the Regulations. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for downtime;
- All social benefits and other payments not related to wages. For example, financial assistance, payment of the cost of food, travel, training, utilities, recreation, gifts for children (clause 3 of the Regulations);
- Bonuses and remunerations not provided for by the remuneration system (clause “n”, clause 2 of the Regulations).
Bonuses (other remunerations) provided for by the remuneration system are taken into account taking into account certain features established by clause 15 of the Regulations.
Calculation of average daily earnings
Knowing the billing period and the total amount of earnings for this period, you should determine the employee’s average daily earnings:
Average daily earnings = Earnings for the billing period / (Number of full months in the period × 29.3)
29.3 in the formula corresponds to the average monthly number of calendar days in a fully worked billing period. Moreover, the billing period is considered fully worked if in each month of this period there are no days excluded from the billing period (days of temporary disability, business trips, vacations, downtime, etc.).
If the billing period is not fully worked out, the formula is applied:
Average daily earnings = Earnings for the billing period / (29.3 × Number of fully worked months in the billing period + Number of calendar days in incompletely worked months of the billing period)
Moreover, for each month that is not fully worked, you need to apply the formula:
The number of calendar days in a month that is not fully worked = 29.3 × The number of calendar days falling within the time worked in a given month / The number of calendar days of the month.
Example
The employee has been working for the organization since January 1, 2018. On December 14, 2018, he goes on vacation for 14 calendar days. In this case, the billing period is 11 months - from January 1 to November 30. During the billing period, the amount of earnings for calculating vacation pay amounted to 600,000 rubles. There were no salary increases in the organization during this time.
In March, the employee was on a business trip for 21 calendar days. The remaining days of March are 10 (31 − 21). Accordingly, March is an incomplete month of the billing period, from which only 9.45 is taken to calculate vacation pay. days (29.3 × 10 / 31).
In October, the employee was sick for 11 calendar days. The remaining days of October are 20 (31 − 11). Accordingly, October is also an incomplete month, of which only 18.9 is taken to calculate vacation pay days (29.3 × 20 / 31).
There are 9 fully worked months left in the billing period (11 − 2). Accordingly, the average daily earnings of an employee will be:
600,000 rub. / (29.3 days × 9 months + 9.45 days + 18.9 days) = RUB 2,054.44
The employee must be paid a vacation pay amount of RUB 28,762.2. (RUB 2,054.44 × 14 days).
If the billing period has not been worked out at all and there was no salary immediately before the vacation (for example, the employee returned from maternity leave or the employee was on a long business trip and immediately goes on vacation), then the formula is applied (clause 8 of the Regulations):
Average daily earnings = Salary (tariff rate) / 29.3
Accounting for salary increases (tariff rates)
When calculating vacation pay, you need to apply an increase factor if salaries (tariff rates) have been increased:
- During the billing period, immediately before or during vacation;
- The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch or at least a structural unit (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if the salaries of all employees of the “Accounting” department of the enterprise were increased, then it is necessary to apply the coefficients when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for salary accountants, the coefficient does not apply.
Increase factor = New salary / Old salary
If, along with a salary increase, the structure of monthly payments and salary bonuses changes, then the formula will be as follows:
Increase coefficient = (New salary + New monthly payments, allowances and additional payments depending on the salary amount) / (Old salary + Old monthly payments, allowances and additional payments)
When applying increase factors, it must be taken into account that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are set as a fixed percentage or a certain multiple of the salary (tariff rate). Those payments that are set in an absolute amount (independent of salary or tariff rate) or in the form of a certain range (range) of percentage values or multiples in relation to the salary (tariff rate) do not need to be increased to calculate average earnings.
To quickly calculate, use our online vacation pay calculator:
Calculate vacation pay in Kontur.Accounting - a convenient online service for calculating salariesand sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.
The Ministry of Labor has clarified the procedure for calculating vacation pay since 2017; it is necessary to use new rules for calculating average earnings. In the Letter of the Ministry of Labor No. 14-1/B-351, as well as in the Decree of the Government of the Russian Federation No. 922, as amended. dated 12/10/2016 it was clarified how to correctly calculate the average daily earnings for vacation pay, which periods should be excluded from the calculation period, which payments should be taken into account and which should not.
The new law determines the procedure for calculating vacation pay in 2017. The basic rules of calculation are presented in the article, and examples of calculating vacation pay in a new way in various cases are also given.
Every year in any organization the time comes for vacations, the calculation of which in monetary terms has been taking place since 2017 according to new rules. To avoid errors in calculating amounts, a special step-by-step algorithm of actions has been developed for an accounting specialist.
To calculate your vacation pay, enter the initial data into the field of the online calculator:
- wages;
- vacation period;
- excluded days.
The calculator will calculate online instantly. You will find out how much money you will receive when you go on vacation, what total earnings you received during the billing period, and what your average daily earnings are.
How to calculate vacation pay under the new law in 2017 - step-by-step instructions
Step 1– Billing period
The procedure should begin by determining the billing period. In Art. 139 of the Labor Code of the Russian Federation stipulates the period for calculating the amount of vacation pay - 12 months. The article also allows the use of other periods recorded in the internal documents of the enterprise and not spoiling the position of employees. If, nevertheless, this standard is established at the company, it complicates the work of the accountant and makes it in vain.
The amount of vacation pay calculated for a whole year is usually greater, for example, than for 3 months. In the local act of the organization, the situation should be recorded: if a specialist, having worked for less than 1 year, is going on vacation, then the period for calculation will actually be the period worked at the enterprise.
What periods should be excluded? based on vacation pay under the new law from 2017?
Periods of absence from work are deducted from the calculation period:
- sick leave;
- business trip;
- leave - absolutely all types: annual, educational, maternity, child care, without pay;
- release from work while maintaining partial or full average salary.
Step 2– The total income for the period is calculated
Calculating an employee's income is the most difficult stage.
Labor legislation (amendment dated April 2, 2014 to Article 139 of the Labor Code of the Russian Federation) establishes a coefficient required when calculating vacation pay equal to 29.3 (the average number of calendar days per month). A fairly simple situation when a specialist worked all year only on a salary basis and without passes for any reason. In this case, income will be equal to the product of salary and 12 months. In reality, this situation rarely occurs.
With the exception of salary, the employer can reward work with various types of additional payments, not all of which are taken into account when calculating the amount of vacation.
What income is not taken into account? in the calculation of vacation pay in 2017 under the new law?
Employee income that is not subject to inclusion for calculating the amount of vacation pay:
- vacation pay;
- travel payment;
- one-time incentive to carry out special assignments, travel expenses, reward for proposed improvement of the work process, invention;
- bonuses in connection with the employee’s anniversary;
- expenses for sanatorium treatment of an employee (food, travel, rest);
- state and social subsidies;
- the cost of workwear purchased by the enterprise for work activities;
- monetary reward for first places in competitions and competitions;
- benefits paid for sick leave and other social benefits;
- dividends.
The calculation of average income according to the new law from 2017 includes the following amounts: all wages, salary bonuses, additional payments in accordance with working conditions, bonuses and royalties, paid employees of the media.
The procedure for accounting for bonuses
Accounting for bonuses when calculating vacation pay is described in detail in paragraph 15 of Regulation 922 of December 24, 2007.
Below is an example of a calculation that takes into account the payment of bonuses.
Step 3– Salary increases are taken into account
This step is necessary in case of adjustment of earnings due to a massive increase in salaries for employees of an enterprise, structural unit or branch. Single increases for individual employees do not require adjustments to the specialist’s income for the pay period.
The new law outlines 3 circumstances for increasing salaries:
- within the calculation period, amounts are subject to indexation from the start date until the increase;
- at the end of the period for calculating vacation pay and before the first day of rest, the amount of income is adjusted in full;
- During the employee’s stay on vacation, only vacation pay is indexed from the day the salary is increased until the end of the vacation.
The increasing coefficient is calculated by dividing the increased salary (He) by the old one (Os):
The company allows the establishment of a billing period from the date of increase in the specialist’s income in situations indicated in internal documentation (when moving to a position with a higher salary, increasing the salary of one employee).
Below is an example of a calculation that takes into account the increase in wages in the billing period.
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