The procedure for calculating vacation pay. Calculation of vacation pay in a new way - how to calculate vacation pay upon dismissal, next vacation, going on maternity leave, etc.? What is vacation pay

The Labor Code provides for the mandatory provision of annual paid leave to employees. In this article we will look at the procedure for granting vacation and the procedure for calculating vacation payments.

From the article you will learn:

At what point do you need to accrue vacation pay?
Basic Rules
How is average earnings calculated?
What period is taken for calculation?
What does accrual look like using an example?

Please note that accountants must calculate vacation pay according to the new rules from January 1. For example, the number of paid vacation days for employees has changed. Read how to calculate vacation pay in a new way in the article in the magazine "Simplified".

When is vacation pay accrued?

The employer's obligation to provide leave to its employees is provided for in Art. 107 Labor Code of the Russian Federation. In addition, additional paid leave may be provided for special working conditions, which is necessarily prescribed in labor or collective agreements.

The dates for granting basic and additional vacations are agreed upon by the manager based on the wishes of the employees, after which a vacation schedule is approved for each calendar year no later than 2 weeks before the end of the previous calendar year. This obligation is spelled out in Art. 123 Labor Code of the Russian Federation.

2 weeks before the start of the vacation, the employee must be reminded that he has a vacation planned. Last paragraph of Art. 136 of the Labor Code of the Russian Federation states that vacation pay is paid 3 days before the start of the vacation. At the same time, Rostrud’s letter No. 1693-6-1 dated July 30, 2014 clarifies that calendar days are meant, but if such a day falls on a weekend, then vacation pay is paid on the last working day before the settlement day for vacation pay.

The employer is subject to administrative liability for failure to comply with vacation pay deadlines. In addition, if payment is delayed, then in addition to vacation pay, the employee should also be paid interest for the delay, calculated according to the rules of Art. 236 Labor Code of the Russian Federation.

What law regulates the rules for calculating vacation?

The fact that the employee retains his average earnings during the period of planned rest is stated in Art. 114 Labor Code of the Russian Federation. But the rules for calculating such average earnings are spelled out in the regulation “On the specifics of the procedure for calculating the average salary”, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (Regulation No. 922).

Basic rules for calculating vacation pay

Clause 9 of Regulation No. 922 stipulates that the average daily earnings are used to calculate average earnings.

All days included in the vacation period are paid, including weekends, but excluding official holidays. For example, if an employee goes on vacation from November 1 to November 12, 2019.

This period falls on November 4, which is an official holiday in Russia. Therefore, when calculating vacation pay, this day is not included in the duration of vacation, but November 6, Monday, although it is a day off due to the postponement of the holiday from Saturday, is considered as a regular day off and is included in vacation days. In total, for the period from November 1 to November 12, 2019, the employee is paid 11 days of vacation pay.

What period is taken to calculate vacation pay?

As already noted, to calculate the amount of vacation pay, it is necessary to determine the average earnings. To do this, accruals are taken for the last 12 months preceding the month the vacation began. Moreover, if the employee previously worked for less than a full year, then, accordingly, a shorter period is taken. This period cannot be transferred, even if the employee had no earnings in the previous year, due, for example, to being on long-term unpaid leave or maternity leave.

The procedure for calculating vacation pay: calculating average earnings

Paragraph 10 of Regulation No. 922 describes the procedure for calculating average daily earnings for calculating vacation pay. Earnings for the billing period are divided into 12 months and the average monthly number of days in a month is 29.3.

Accordingly, if less than a year was worked the day before, then the income is divided into fewer months. And instead of the average monthly number of days of 29.3, the calendar days on which the employee was actually employed by the employer are used.

In addition, from the income for calculating average earnings, and accordingly from the period into which this income is divided, the following are excluded in accordance with clause 5 of Regulation No. 922:

vacations and other cases when the employee retains his average earnings;
sick leave;
periods of downtime or strikes when the employee, through no fault of his own, could not begin to perform his official duties;
paid days for caring for disabled children;
unpaid holidays;
other cases when an employee is released from work within the framework of the Labor Code of the Russian Federation.

In addition, to calculate average earnings, payments that are not directly related to wages are not taken into account, such as financial assistance, travel expenses, etc. This is indicated in paragraph 3 of Regulation No. 922. It should be borne in mind that additional payment of social benefits for The employer's account (for example, sick pay up to the employee's real salary) also cannot be included in the calculation of average earnings for vacation pay. This position was expressed by the Ministry of Labor in letter dated August 3, 2017 No. 14-1/OOG-7105. Regarding the payment of travel expenses, the Ministry of Labor, in letter No. 14-1/B-608 dated August 13, 2015, also stated that they are not included in the calculation of average earnings.

Accrual of vacation pay using examples

Based on the above, the formula for calculating vacation pay is:

Average daily earnings x Duration of vacation,

where the average daily earnings are calculated as follows:

Income for the previous year / 12 / 29.3

Indicators in both the numerator and denominator can be adjusted if in the 12 months preceding the vacation there were periods in which wages were not paid.

Example 1. Procedure for calculating vacation pay

According to the vacation schedule, the employee is given a rest period of 14 calendar days from December 4 to December 17, 2019. For the previous 12 months (December 2018 – November 2019), his salary was set at 54,000 rubles. per month. No additional payments were made. Moreover, the employee was already on vacation from August 1 to August 14, 2019. Therefore, only the actual amount of wages will be included in the calculation of average earnings in August 2019: 54,000 / 23 * 13 = 30,521.74 rubles. and 17 calendar days.

Average earnings will be:

(54,000 * 11 + 30,521.74) / (11 * 29.3 + 17) = 1,840.62 rubles.

An employee's vacation pay is:

1,840.62 * 14 = 25,768.68 rub.

Personal income tax should be withheld from the vacation pay amount.

The procedure for calculating leave upon salary increase

Paragraph 16 of Regulation No. 922 implies indexation of average earnings when salaries, tariff rates, etc., increase at the employer.

At the same time, the Ministry of Labor in letter No. 14-1/B-447 explains that it is necessary to index average earnings if an increase in salaries, tariff rates, etc. was made in relation to all employees of the enterprise, its branch, structural unit, etc. But at the same time, the last paragraph of this letter reminds us that, by local regulations, the employer can provide more favorable conditions for employees, including in the procedure for calculating average earnings for vacation pay.

Let's look at the situation using an example.

Example 2. Calculation of vacation when salary increases

Let's take the situation as a basis from example No. 1, but with one adjustment. From October 1, 2019, wages were indexed for all employees of the enterprise, and therefore the amount of remuneration for an employee going on vacation on October 1, 2019 was increased from 54,000 rubles. up to 59,400 rub.

Thus, an increasing factor of 1.1 (59,400 / 54,000) must be applied to the salary for the period from December 2018 to September 2019. Thus, the average earnings are:

(54,000 * 9 + 30,521.74 * 1.1 + 59,400 * 2) / (11 * 29.3 + 17) = 2,024.68 rubles.

This means that the vacation pay itself will be:

2,024.68 * 14 = 28,345.52 rubles.

Rules for calculating vacation pay upon dismissal

Calculating compensation for unused vacation upon dismissal is no different from calculating vacation pay. The procedure for calculating average earnings is similar to the usual calculation of vacation pay. The number of paid days is determined taking into account the period worked, starting from the moment the employee started working, and the number of vacation days that the employee took before leaving.

Example 3. Calculation of vacation pay upon dismissal

The employee leaves on December 6, 2019. According to the personnel service, the non-vacation days at the time of dismissal are 11 days.

To calculate average earnings, the period from December 2018 to November 2019 is taken. According to accounting data, the average earnings for this period amounted to 2,300 rubles.

Compensation for unused vacation is paid in the amount of 2,300 * 11 = 25,300 rubles.

The amount of deduction for excessively provided vacation days at the time of dismissal is calculated in a similar way.

It should be remembered that personal income tax is also withheld from compensation for unused vacation.

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Here is the formula for calculating vacation pay:

HOLIDAY PAY = AVERAGE DAILY EARNING X NUMBER OF DAYS OF VACATION

The average daily earnings when calculating vacation pay are calculated as follows:

AVERAGE DAILY EARNING = VACATION PAY BASE FOR THE PAYMENT PERIOD / NUMBER OF DAYS WORKED DURING THE PAYMENT PERIOD

The calculation period for vacation is 12 calendar months preceding the month the vacation begins. For example, vacation starts in June. The billing period is from June 1 of last year to May 31 of the current year.

For each fully worked month, take into account 29.3 days. This is the average monthly number of days ((365 days - 14 holidays per year) / 12 months).

For a month not fully worked, calculate the number of days worked as follows:

NUMBER OF DAYS IN A MONTH NOT FULLY WORKED = NUMBER OF DAYS WORKED IN A MONTH / NUMBER OF CALENDAR DAYS IN A MONTH X 29.3

What changes in the calculation of vacation pay from May 1, 2018

Vacation pay should be calculated from the minimum wage if during the billing period the employee received on average less than 11,163 rubles. per month. Please note: in this case, payments need to be compared with the federal minimum, and not with the regional or industry minimum.

If an employee goes on vacation from the beginning of May, vacation pay must be issued in April. Don’t recalculate your average earnings later, but don’t forget to pay extra vacation pay. For employees who go on vacation, their average monthly earnings from May 1 must be no lower than the new minimum wage. These are the rules from paragraph 18 of the regulations approved by Government Decree No. 922 dated December 24, 2007.

An example of calculating vacation pay from May 1

The employee goes on vacation from 05/03/2018 for 28 calendar days. The period of work for calculating vacation pay is from 05/01/2017 to 04/30/2018. The employee worked this period in full with a salary of 10,000 rubles. per month. From May 1, the employee’s salary was increased to 11,163 rubles.

According to the accountant's calculations, the average daily earnings of an employee are 341.30 rubles. (10,000 ₽ × 12 months: 12 months: 29.3 days). And the monthly average is 10,000 rubles. The accountant accrued vacation pay - 9556.40 rubles. (341.3 ₽ × 28 days). But the average salary is less than the new minimum wage (10,000< 11 163). Поэтому отпускные надо пересчитать и доплатить работнику. Средний дневной заработок из новогоМРОТ - 380,99 руб. (11 163 ₽ × 12 мес./ 12 мес. : 29,3 дн). Сотрудник недополучил 1111,32 руб. ((380,99 ₽ × 28 дн.) – (341,3 ₽ × 28 дн.)). Вместе с этой суммой надо выплатить работнику компенсацию за задержку денег.

Accountants have to count vacation pay during the year no less often than salaries and other payments to employees. The algorithm for calculating vacation pay in 2018, examples of how to carry out a new calculation of vacation pay in 2018, which you will find in this article, will help you understand even the most confusing situations.

According to the Regulations 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), to calculate vacation pay, it is necessary to determine the duration of the billing period, the employee’s earnings for this period and calculate the average daily earnings.

How to avoid mistakes in calculating vacation pay

Especially for subscribers of the newspaper “Accounting. Taxes. Law,” the editors have prepared a mini-book on the topic “How to avoid mistakes in calculating vacation pay.” The result is a large cheat sheet, which contains answers both on vacations for new employees and for those who work part-time. There are recommendations for reporting 6-NDFL, how to reflect problematic employees and the return of vacation pay. Download a selection of tips with examples.

Calculation of vacation pay 2018: new law

Please note that the general procedure for calculating vacation pay in 2018 remains the same. The new law has not been adopted: in calculations it is still necessary to be guided by Government Decree No. 922 of December 24, 2007. The latest changes in it relate to the calculation of the average monthly salary for the management staff of extra-budgetary funds, so we do not take them into account.

In 2018, when calculating vacation pay, you must be guided by the general rule: each day of rest is paid from the average daily earnings. That is, for days of annual paid leave, the formula for calculating vacation pay in 2018 is applied:

Vacation pay amount = average daily earnings x number of calendar days of vacation

The number of vacation days must be taken according to the vacation order, and the average daily earnings depend on:

From the amount of payments accrued in the billing period;
Number of days in the billing period.

Average daily earnings= Amount of taken into account payments accrued in the billing period / number of taken into account calendar days of the billing period

Now let’s learn more about what is included in the calculation of vacation pay in 2018.

Attention!

The procedure for calculating vacation pay in 2018: period, number of days, payments

Billing period

Billing period- this is the period of time for which the amount of payments and the number of calendar days are calculated.

According to Article 139 of the Labor Code of the Russian Federation, there is two ways to determine the billing period :

Take the 12 calendar months preceding the month the vacation starts;
Select a different period.

That is, the calculation period for vacation pay is either the 12 months preceding the month the employee’s vacation begins, or a special calculation period that the employer sets at its discretion.

The standard billing period of 12 months directly depends on the start date of the vacation. The current month in which the employee goes on vacation is excluded. The beginning of the billing period is the month preceding the start of the vacation.

The calculation period of the formula for calculating vacation pay in 2018 does not include all days of the previous 12 months. For example, if an employee was registered in the middle of the year, then only the time actually worked should be taken. It is necessary to exclude from the period all days on which various social benefits were accrued, work was interrupted due to downtime or a strike. The days excluded from the billing period are established by paragraph 5 of Regulation No. 922.

The period may be more or less than a year. For example, a period of more than 12 months can be established if the salary changes during the year or if long periods are excluded from the period for some reason (in particular, permanent long-term business trips). Or, for example, a period from 3 to 6 months. But, if a special billing period is established, then vacation pay must be calculated twice - both for 12 months and for a special period, comparing and selecting the larger amount due to the employee. In any case, the employer must establish a pay period that will not worsen the employee’s situation without violating the rules for calculating vacation pay in 2018.

Number of days in the billing period

To calculate vacation pay, it is necessary to determine the number of days taken into account in the billing period.

If the period was not fully worked out, it contained excluded periods:

Number of calendar days taken into account = number of days taken into account in fully worked months + number of days taken into account in months not fully worked

A fully worked month is a month from the first to the last day (when the employment contract was in force), in which there were no excluded days.

Number of days taken into account in fully worked months= number of months fully worked x 29.3

29.3 is the average monthly number of calendar days (Part 4 of Article 139 of the Labor Code of the Russian Federation).

Number of days taken into account in months not fully worked= 29.3 / total number of days in the month not fully worked (28, 29, 30 or 31) x number of days in the month not fully worked attributable to hours worked

The result must be rounded to two decimal places.

The number of days in a month not fully worked that corresponds to hours worked= the total number of calendar days in an incompletely worked month (28, 29, 30 or 31) - the number of days excluded.

The list of excluded periods is established by paragraph 5 of the Regulations on Average Earnings. You can determine the beginning and end of the excluded period by the marks in the timesheet. Weekends within the excluded period are also not taken into account. Weekends between work periods refer to time worked.

Payments taken into account when calculating vacation pay in 2018

The next step towards calculating vacation pay is to determine the types of accruals that need to be included in the base for calculating average daily earnings. It combines all payments under the employment contract (salary, bonuses and all possible allowances provided for by internal regulations).

An exception is the amount of social benefits, compensation payments (for travel, food, mobile communications, etc.). Unaccounted payments are defined in paragraph 3 of the Regulations on Average Earnings.

You need to analyze the payments and take them into account.

All payments in the billing period are taken into account in full, but it is worth paying attention to bonuses; if the bonus is paid for a period that has not yet been worked, then the amount must be divided in proportion to the days worked. This applies to quarterly and annual bonuses; monthly bonuses are always taken into account 100%.

If salaries were increased taking into account inflation, then the indicator “indexation coefficient” appears in the calculation of vacation pay. It must be taken into account if the salary increase occurred during the billing period or during the employee’s vacation period (see example 3 below).

The standard duration of vacation is 28 days. Depending on the wishes of the employee and agreements with management, the vacation can be divided into parts, subject to the condition - one of the periods must be at least 14 days. The vacation period includes all days, regardless of weekends, but if it falls on a holiday, it is extended by their number, or due to holidays, the employee can save vacation days, however, it is worth considering that these days will not be paid.

Five rules for vacation pay in 2018

The editors of the newspaper "Accounting. Taxes. Law" received many letters with questions about vacation pay. Therefore, we have written down rules that will help you calculate everything correctly.

Rule No. 1. Vacation pay per month cannot be less than the federal minimum wage

From May 1, the federal minimum wage is 11,163 rubles. (Federal Law No. 41-FZ dated 03/07/2018). This indicator must be taken into account when the company calculates vacation pay.

Average monthly earnings cannot be less than the minimum wage. But the rule applies only to employees who have worked the required time (clause 18 of the Regulations, approved by Government Decree No. 922 of December 24, 2007). Moreover, in calculations it is necessary to focus on the federal minimum wage, and not on the regional minimum wage.

If an employee has not fully worked the pay period, then there is no need to compare the average monthly earnings with the minimum wage. This was confirmed by labor inspectors whom we interviewed.

On the numbers

The employee goes on vacation from June 7 for 14 days. Billing period - 06/01/2017 - 05/31/2018. Earnings during this time are 111,975 rubles.

The billing period has been fully worked out. The average monthly earnings will be 9331.25 rubles. (RUB 111,975: 12 months). This is less than the minimum wage (RUB 9,331.25).< 11 163 руб.). Значит, отпускные надо рассчитывать из минимума, и они составят 5333,86 руб. (11 163 руб. : 29,3 дн. × 14 дн.).

The billing period has not been fully worked out. The employee worked 315.47 days in the pay period. The actual average daily earnings are 354.95 rubles. (RUB 111,975: 315.47 days). There is no need to calculate vacation pay from the minimum wage. The employee must be paid vacation pay in the amount of RUB 4,969.3. (RUB 354.95 × 14 days).

Calculating vacation in 2018 in a new way: calculation example

Full 12 months worked:

payments for 12 months / 351.6 *

Worked less than 12 months:

calendar days worked = 29.3 x days worked according to the timesheet in a month / 30 *

*depending on the number of days in a month - 28, 30 or 31

Vacation pay amount = ( income for 12 months / number of calendar days worked) x number of vacation days

Now let’s look at the accrual of vacation pay in 2018 (calculation examples)

Example 1: General calculation of vacation pay

Andreev N. Going on vacation from April 2 to April 15, 2018. Monthly salary - 57,300 rubles. (salary - 49,700 rubles + bonus - 7,600 rubles). For work on a personal car, he is compensated for fuel and lubricants in the amount of 3,800 rubles, payment for food at the expense of the company is 3,200 rubles. In May 2017, a combination bonus was paid - 10,900 rubles. The year preceding the vacation has been worked in full.

2) Let's calculate the average earnings. For the calculation, we take the salary and bonus - 57,300 rubles, and exclude all compensation accruals (clause 3 of Regulation No. 922).

(49,700 +7600) x 12 = 687,600 rub.

(687,600 + 10,900) / 12 = 58,208.34 rubles.

3) Let's calculate vacation pay:

(58,208.34 / 29.3) x 14 = 27,812.85 rub.

payable 27,812.85 - 13% = 24,812.85 rub.

Example 2: The billing period has been partially worked out

According to the vacation schedule, Leonova M. goes on vacation from April 12 to April 25, 2018. The employee has been working in the company since September 7, 2017. The first 3 months of salary are on a probationary period, then - salary + bonus. In August 2017, there was a payment under GPC. All charges in the table:

Since the period has been partially worked out, we will divide the period into full and part-time.

Leonova M. worked for 6 full months from October 2017 to March 2018.

6 x 29.3 = 175.8 days.

29.3 x 24/30 = 23.44 days.

Total days: 175.8 + 23.44 = 199.24 days.

Based on the payslip, we sum up the salary during the probationary period, the salary and bonus after, the GPC agreement excludes RUB 323,586. (363,586 - 40,000).

323,586/199.24 days = 1624.10 rub.

3) Let's calculate vacation pay:

1624.10 rub. x 14 days = 22,737.40 rub.

Vacation pay is transferred minus 13% personal income tax - 19,781.40 rubles.

Example 3: Calculation of vacation pay taking into account wage indexation

Trofimova S. goes on vacation from June 18 to June 24, 2018, salary - 54,500 rubles, additional payment for length of service - 2,000 rubles. (the employee has been working in the company for 15 years). According to the report card, in November 2017 there was 14 days of leave; in May 2018, the employee took leave without pay (May 14 to May 18).

From April 1, 2018, wages were indexed at the enterprise; before the increase, Trofimova’s salary was 51,500 rubles.

Number of days worked in partial months:

November 2017 - 29.3 x 16/30 = 15.63 days.

May 2018 - 29.3 x 26/31 = 24.57 days.

2) Let’s calculate the amount of payments for March for average earnings:

November 2017 (51,500 /22) x 14 + 2000 = RUB 34,722.72 (with surcharge)

May 2018 (54,500 / 20) x 15 + 2000 = 42,875 rubles. (with surcharge)

3) Group the data in the table

Billing period	Payments according to the statement (rub.)	Partially spent		Calendar days
		Days in a month	Spent
June	53 500	-	-	29,3
July	53 500	-	-	29,3
August	53 500	-	-	29,3
September	53 500	-	-	29,3
October	53 500	-	-	29,3
november	34722,72	30	16	15,63
December	53 500	-	-	29,3
January	53 500	-	-	29,3
February	53 500	-	-	29,3
March	53 500	-	-	29,3
April	56 500			29,3
May	42 875	31	26	24,57
Total	615597,72			333,20

4) Calculate average earnings:

Before calculating average earnings, it is necessary to take into account the fact that salaries have increased across the enterprise and calculate the coefficient for calculating vacation pay in 2018 using the formula:

increased salary / salary before indexation

54500 / 51 500 = 1.06 coefficient. indexation of average earnings

Salaries were increased in April 2018 precisely in our billing period; accordingly, we increase earnings by this coefficient in each month (from June 2017 to March 2018)

To make the calculation clearer, let’s divide the earnings into parts before the increase: 516,222.72 rubles. and after 99,375 rub.

(516,222.72 x 1.06 +99,375) / 333.20 = 1940.49 rubles. - average daily earnings taking into account indexation.

5) Let's calculate vacation pay:

1940.49 x 7 = 13,583.43 rubles.

Payable minus tax - RUB 11,817.43.

Example 4: Calculation of vacation pay for a new employee who received a bonus for hours worked

The employee has been working in the organization since October 1, 2017. In January 2018, he received an annual bonus for three months worked - 15,000 rubles. The employee's monthly salary is RUB 35,000. An employee goes on vacation for 7 days on August 8.

For employees who have worked for less than a year, the calculation period is taken from the date of conclusion of the contract until the month of vacation. The period has been fully completed.

The company accrued an annual bonus for three months - October, November, December. Therefore, the bonus must be included in full when calculating average earnings. After all, the employer awarded the bonus for the period worked in 2017, which does not exceed the calculated period.

2) Let's calculate the average earnings.

Earnings for the billing period - 365,000 rubles. (35,000 rubles × 10 months + 15,000 rubles). Average daily earnings: 365,000 rubles. : 10 months : 29.3 days = 1245.73 rub.

3) Let's calculate vacation pay:

RUB 1,245.73 × 7 days = 8720.11 rub.

Example 5: Calculation of vacation pay for a new employee who received an annual bonus

The employee has been working for the company since October 1, 2017. In January 2018, he received a bonus of 24,000 rubles. Employees who worked a full year also received the same bonus. Earnings for the billing period - 350,000 rubles.

2) Calculate average earnings:

Include in the calculation the bonus for the time the employee worked. The employee received a bonus for 2017 without taking into account actual work that year. Therefore, the calculation must include that part of the bonus that falls on the time worked in 2017.

In 2017, the employee worked for 3 months. The bonus must be included in the calculation in the amount of 6,000 rubles. (RUB 24,000 × 3 months: 12 months).

Average daily earnings: 1215.02 rubles. ((RUB 350,000 + RUB 6,000) : 10 months : 29.3 days).

4) Let's calculate vacation pay:

1215.02 rub. × 7 days = 8505.14 rub.

Accountants do vacation calculations all the time. Check out how to calculate vacation pay in 2019 in a new way, and an example of calculation in numbers will help you figure it out faster and not get confused in difficult situations.

From the article you will learn:

Calculation of vacation pay in 2019: formula

Illustrative examples

How to calculate vacation pay in 2019, taking into account the latest changes

Calculation of vacation pay in 2019: calculation formula

The formula for calculating vacation pay in 2019 is as follows:

It follows from the formula that the most important thing is to correctly calculate the employee’s average daily earnings. And in this process it is already necessary to apply the new law and make calculations taking into account the latest changes.

Average daily earnings for calculating vacation pay in 2019 are determined by the formula:

When calculating vacation pay, you must include all payments for time worked:

salary with allowances and additional payments (length of service, combination, allowances for complexity and tension, etc.);
salary in non-monetary form;
fees for media and arts workers;
bonuses and remunerations (in this case, quarterly and monthly bonuses are taken into account in full in income, and the annual bonus is calculated in proportion to the actual number of days worked in the billing period).

Be careful! Sick leave, child care benefits, vacation pay, payments during downtime, and payments under a contract are not taken into account.

Below we provide examples of calculation and accrual of vacation pay in 2019.

How to calculate vacation pay taking into account salary indexation

Employee's initial data:

Data name	Indicators

Billing period
Monthly salary for the last 12 months
Monthly salary for the last 12 months
Was on annual paid leave
Salary in July 2018 excluding vacation pay	10,000 rubles

Now let’s calculate vacation pay for an employee in April 2019.

Let's determine his earnings over the past 12 months, taking into account the January salary increase. First we calculate the increase factor:

45 000/40 000 = 1,1

Taking into account indexation, we calculate his annual income:

8 (months)*40,000*1.1 + 3 (months)*45,000 + 10,000 (July 2018) *1.1 = 498,000 rub.

Since the employee was on vacation in July, he did not work that month in full. We calculate the average number of days worked in July 2018:

29.3/31 (number of days in July) * (31-14 (number of days in last year’s vacation)) = 16.1

Now, using the above formula, we calculate the average daily earnings of a female worker:

498,000 /(29.3*11 (number of fully worked months) + 16.1) = 1471.63

We count vacation pay.

1471.63* 28 = 41,205.64 rubles.

How to calculate vacation pay if an employee has worked for less than a year at the company

Let's assume that the employee has been working for the company since March 6, 2019. In November she expressed a desire to go on vacation.

Data name	Indicators
Duration of vacation in 2019
Billing period
Employee's monthly salary	35,000 rubles

Finding the average daily earnings:

35,000*8 (months) / (8*29.3) = 1194.54

Based on average daily earnings, we calculate vacation pay:

1194.54 x 14 = 16,723.56 rubles.

Vacation falls on holidays: calculation example

Taking into account the latest changes, the main rule for calculating vacation pay if they fall on holidays has remained unchanged. Official holidays are not included in vacation days and are not paid.

Calculation of vacation pay if vacation days fall on official holidays is made using the same formula as simple vacation. The whole difficulty lies in correctly determining the number of vacation days, taking into account holidays. And here it all depends on the desire of your employee.

If he needs a vacation on specific dates, and a holiday falls on them. For example, strictly from November 1 to November 14, 2019, an employee requests leave. November 4 is an official holiday. You count him not 14, but 13 days of vacation, removing November 4 from the calculation. In the future, he will be able to take the fourteenth day off.
The situation is different if the employee goes on vacation for 14 days from November 1. Then you count his allotted 14 days of vacation, but he will go to work on November 16, not 15. Since the vacation will be extended due to the holiday.

Vacation pay in 2018 is calculated taking into account the Regulations on the procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. A new law changing this procedure has not been adopted.

When calculating vacation pay in 2018, the following factors are affected:

calculation period;
coefficient of the average number of days worked in 2018;
average employee salary;
duration of vacation;
work experience.

Calculation of vacation pay in 2018: indicators for calculation

Duration of vacation. The standard duration of annual leave is 28 calendar days. An employee registered only under an employment contract can take advantage of the right to leave. Vacation is provided in accordance with the vacation schedule for 2018 or at other times by agreement with management. An employee can also take leave after the first 6 months of work and go on leave early if:

upcoming maternity leave or after it;
adoption of a child under 3 months of age;
the employee is not yet 18 years old.

It is important to remember that in addition to annual paid leave, an employee has the right to receive leave without pay (Article 128 of the Labor Code of the Russian Federation). In this case, you do not need to calculate anything, but leave without pay for more than 14 days affects the working year and length of service for which the employee is entitled to annual paid leave.

The employee was hired on February 2, 2016. Working year is the period from February 1, 2016 to January 31, 2018. Leave without pay - 30 days. The working year for which 28 days of vacation is due is from February 1, 2016 to February 16, 2018 (adjustment by 16 days).

The working year and the number of actual vacation days due to the employee affect the amount of the vacation pay reserve.

Calculation note on granting leave to an employee (fragment)

Calculation period for vacation pay. To calculate vacation pay, you must take the previous 12 months and the actual time worked in them. The company can establish a different pay period (for example, 6 or 3 months), enshrining it in the collective agreement, but this should not worsen the situation of employees and reduce the amount of vacation pay.

For employees hired in the middle of the year and who worked part of the period, the actual time worked is taken into account.

Days excluded from the billing period

It is necessary to exclude days in which the employee was on sick leave, maternity leave, or child care leave. The full list of such periods is determined by paragraph 5 of the Regulations (approved by Resolution No. 922).

When determining excluded days, you should take into account the clarifications of the Ministry of Labor (letter dated April 15, 2016 No. 14-1/B-351) regarding holidays that fall during the vacation period. Vacation is automatically extended for holidays without payment. In accordance with the position of officials, such holidays are not excluded in the future. For example, if an employee was on vacation from December 25, 2016 to January 15, 2018, then when determining the period for the next vacation, holidays are counted as worked.

The following situation is also possible: the period is excluded completely. Then you need to take the previous period, which has been fully worked out. If the previous period is excluded, the current month and the accruals in it must be taken into account.

Days of downtime caused by the employer are also excluded from the calculation period. Downtime is a temporary suspension of work for reasons of production or organizational and technical nature. That is, companies themselves determine whether the reasons are sufficient to introduce a downtime regime. For example, if deliveries have ended and resumption is not expected, or serious problems have been discovered in the equipment, these are all sufficient reasons for introducing downtime.

The company pays for the period during which employees did not work due to downtime in the amount of at least 2/3 of the average salary (Article 157 of the Labor Code of the Russian Federation). This earnings and downtime are not included in the calculation of vacation pay.

Payments in the billing period. To calculate vacation pay in 2018, you must also determine the payments included in the calculation of average earnings and excluded from it. According to Resolution No. 922, all payments to an employee approved in the regulations on remuneration and labor incentives are taken into account, regardless of the method of payment (in cash or in kind).

How to take bonuses into account in average earnings

Fully - one bonus for one indicator.

At the end of the year - no more than 12.

Completely—the quarter is fully included in the billing period.

Partially - according to the number of months included in the billing period.

Fully - payments accrued for the previous calendar year.

Proportional to the time worked - the billing period has not been fully worked or there are excluded periods.

The calculation does not include payments:

bonuses and remunerations not taken into account in the salary regulations;
financial assistance to employees;
compensation for transportation and food expenses;
payment for training and advanced training.

Formulas for calculating vacation pay in 2018

1. The billing period has been fully worked out:

29.3 days - the approved number of days in a month (Resolution of the Government of the Russian Federation of July 10, 2014 No. 642).

2. The billing period has been partially worked out or there are excluded periods:

Formula for calculating vacation pay:

Average daily earnings x Number of vacation days

Before transferring vacation pay, personal income tax must be withheld. It is important to transfer payments on time:

vacation pay - 3 days before the start of the vacation
Personal income tax on the day of payment of vacation pay.

Example 1: the billing period has been fully worked out

Employee Ivanov I. wrote an application for leave from February 1 to February 20, 2018. The employee’s salary is 48,500 rubles. In December 2016, a one-time payment for length of service was accrued in the amount of 10,000 rubles, and monthly Ivanov I. receives travel compensation of 4,200 and payment for a mobile phone of 1,200. The period has been fully worked out.

To calculate, we take the employee’s salary (48,500 x 12 months) and a one-time payment of 10,000 rubles. Travel and telephone allowances are not remuneration.

48,500 x 12 + 10,000 / 12 = 49,333.33 rub.

4) Let's calculate vacation pay:

49,333.33/ 29.3 x 20 days = 33,674.63 rub.

33,674.63 x 13% = 4,378 rub.

33,674.63 - 4378 = 29,296.63 rubles.

Personal income tax in the amount of 4,378 rubles. We transfer on the day of payment of vacation pay.

Example 2: the billing period is partially worked out

Employee Zakharova N. goes on vacation from June 1 to June 14, 2018. Salary - 37,500 rubles. The employee was hired on December 1, 2016, in April 2018, sick leave accrued for 7 days - 10,000, salary for April - 28,125 rubles.

Zakharova N. worked 5 full months (December, January, February, March and May): 5 x 29, 3 = 146.5 days.

For a month with sick leave, we calculate the days using the formula:

29.3 x number of calendar days worked: number of calendar days in a month

In April: 29.3 x 23/30 = 22.46 days.

Total: 146.5 days. + 22, 46 days. = 168.96 days.

2) Determine payments in the billing period:

Salary for 5 full months and part of April, excluding sick leave: 37,500.00 x 5 + 28,125.00 = 215,625.00 rubles.

3) Let's calculate vacation pay:

215,625.00 / 168.96 days x 13 days = 16,590.47 rub.

5) Determine the amount of vacation pay to be transferred to the employee:

16,590.47 x 13% = 2,156.76 rubles.

16,590.47 - 2156.76 = 14,433.71 rubles.

Example 3: calculation with proportional consideration of the premium

Alferov V. wrote an application for leave from February 1 to February 14, 2018, work experience - 6 years, salary - 53,000 rubles. Monthly bonus - 3000. In December 2016, a year-end bonus was paid - 100,000. In March, sick leave was 14 days (from March 14 to 27), the benefit amount was 25,775 rubles, wages - 27,761 rubles.

Number of days worked in March: 29.3 x (31 - 14)/31 = 16.07 days.

2) Let’s calculate the amount of payments for March for average earnings:

According to the production calendar in March 2016 - 21 working days, Alferov worked 11 days in March.

The monthly bonus is calculated based on the days actually worked: 3000/21 x 11 = 1571.43 rubles.

Total for March: 27,761 + 1571.43 = 29,332.43 rubles.

Due to sick leave, the period was partially worked, the bonus at the end of the year is recalculated according to the days worked (239), and according to the schedule (249).

100,000 / 249 x 239 = 95,983.94 rub.

Total in December: 53,000 + 3000 + 95,983.94 = 151,983.94 rubles.

3) Let's combine the data in the table:

4) Based on the table data, we calculate the amount of vacation pay:

741,316.37 /338.37 days x 14 days = 30,671.84 rub.

5) Determine the amount of vacation pay to be transferred to the employee:

30,671.84 x 13% = RUB 3,987.34

30,671.84 - 3987.34 = 26,684.84 rubles.

Example 4: calculation of vacation pay for downtime due to the employer’s fault

From March 23 to March 31, 2018, downtime was declared in the workshop, as the supply department did not deliver materials. Employee Ivanov I. goes on vacation from June 5 for 14 calendar days.

From March 23 to March 31, the employee did not work due to downtime due to the fault of the employer. The remaining days were worked in full.

2) Let’s determine the payments included in the calculation:

Income for the billing period is 590,000 rubles, including 5,000 for downtime.

3) Let's determine the average earnings:

Number of days in March by which earnings must be divided:

29.3: 31 × (31 – 9) = 20.79 days.

(590,000 - 5,000): (29.3 days × 11 months + 20.79 days) = 1,705.09 rubles.

4) Let's calculate vacation pay:

1705.09 × 14 days = 23,871.26 rub.

5) Determine the amount of vacation pay to be transferred to the employee:

23,871.26 x 13% = RUB 3,103.26

23,871.26 - 3103.26 = 20,768 rubles.