An accountant specializing in payroll is often faced with the accrual of vacation pay.

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months since joining, and other interesting points.

After reading this article, you will learn how to calculate vacation in 2019 and get acquainted with examples of calculating vacation payments.

Legislative regulation

The most important regulatory document in terms of organization and remuneration of labor is the Labor Code of the Russian Federation. To account for vacation, it has a whole chapter numbered 19.

In addition, to regulate certain issues regarding the provision of leave to employees, Federal laws and Decrees of the Government of the Russian Federation were adopted.

In particular, Resolution No. 922“On the peculiarities of the procedure for calculating average wages” dated December 24, 2007, solves possible problems in calculating average wages.

The basic local act at the enterprise is collective agreement, which is concluded between the employees of the organization and the employer. It spells out all the main nuances of providing annual leave. In addition, the key points in granting leave to a specific employee are established in the employment contract.

Types of leave and conditions for its provision

The Labor Code of the Russian Federation guarantees employees of organizations the following types of recreation:

• leave without pay.

The first two types of vacations are paid. Main holiday is given for 28 calendar days. An employee of an organization can go on vacation after six months of continuous work.

The employer has the right to send specialists of certain categories on leave with their consent, without waiting for 6 months of experience In the organisation.

• representatives of the fairer sex before and immediately after him;
• employees who are adoptive parents of children under 3 months of age;
• employees under 18 years of age.

In subsequent years of work at the enterprise, the employee can take vacation at any time.

Installed for certain specialists extended annual leave. It is provided on the basis of the Labor Code and other federal laws.

In particular, they are:

Additional holidays while maintaining the average salary, the following are established for the organization’s employees:

• for deviating from normal;
• for the special nature of the work;
• for irregular working hours;
• for work in the Far North and equivalent areas;
• in other legally established cases.

In addition to the above, the collective agreement may provide for special additional holidays for employees to rest.

How is the number of vacation days calculated?

If the employee’s length of service is a full year with the employer, then calculating the number of vacation days will not be difficult. The duration of vacation for a particular working person is prescribed in the employment contract when he is hired for a position. Usually, after a year of work in an organization, they provide vacation in the number of days established in this document or half of it.

There are cases when an employee requests leave before the end of a year of fulfilling his duties or decides to resign. In such cases, it is necessary to calculate how many days of rest this employee is entitled to.

It can be calculated by formula:

K = (M * Ko) / 12,

• K is the number of vacation days due for the time he worked in the organization,
• M – number of months fully worked,
• Ko – the number of vacation days established per year of work.

For example. The employee's continuous length of service in the organization is 7 months. The employment contract states that he is entitled to 44 days of vacation per year of work. The number of vacation days that he is entitled to at this moment is: (7 months * 44 days) / 12 months = 25.67 days.

When calculating vacation days, the number of months worked is required round to the nearest month. According to the rules, rounding should be done as follows. Surplus amounts of less than two weeks are not taken into account. If the surplus is more than two weeks, then it must be rounded up to the whole month.

For example, an employee started work on April 8. He has been asking for leave since December 19 of the same year. It turns out that he worked in this organization for 7 months and 9 calendar days. These 9 days are discarded since this number of days is less than half a month. The calculation is performed based on 7 months of continuous operation.

Typically, when calculating vacation days, you end up with a fractional number. To make calculations easier, many accountants use rounding to a whole number, although the law does not stipulate that this action is mandatory anywhere. It should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

For example, the number of vacation days that an employee is entitled to when calculating was 19.31 days. Rounding results in 20 days.

What is taken into account when calculating

Russian Government Decree No. 922 dated December 24, 2007 addresses issues related to the calculation of average daily earnings. It states that the calculation of the average salary per day must be carried out taking into account all payments that relate to remuneration for labor.

To them relate:

1. Wage. This is an official salary, tariff rate, payment at piece rates, payment as a percentage of revenue and others, including non-monetary wages.
2. Various allowances and surcharges. These are all kinds of incentive and compensation payments, northern coefficients and regional allowances.
3. Performance bonuses and other rewards.
4. Other types of payments related to labor remuneration.

To calculate the average salary, you need to take only those accruals that were made for the actual work time and for the work that was actually performed. It follows from this that when calculating the average daily salary no need to take into account the following charges:

• benefits and other payments financed by the Social Insurance Fund;
• payments made on the basis of average earnings (these include vacation payments, payment during a business trip);
• one-time bonuses not related to wages (bonuses for certain holidays);
• gifts and financial assistance;
• other accruals not related to remuneration for labor.

In a relationship periods of work included in the vacation calculation, the same principle applies. The 12-month calculation period includes only the time that was actually worked by the employee.

To calculate vacation from the total annual experience the following periods are discarded:

• the time when the employee retains the right to receive the average salary;
• the time the employee was on or at ;
• days off with pay, which are allocated for caring for the disabled;
• the period of release of the employee from work (absenteeism, downtime, etc.).

Calculation order

The period for calculating vacation payments is the 12 months preceding the vacation.

There are situations when an employee of an organization does not have accruals for wages for this period of time or he did not actually work at this time. In this case, the calculation time must take those 12 months that precede the calculation year. If there are no accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

With full time worked

The ideal case is when the employee did not go on vacation or sick leave for the entire billing period. Then he will have his working hours fully met.

In such a situation, vacation pay is accrued according to a specific formula:

3g = 3g / (12 * 29.3)

• Zd – average daily earnings,
• Zg – annual salary,
• 29.3 – average monthly number of calendar days.

The annual amount of accrued remuneration for labor is obtained by summing the accrued salary for the 12 months preceding the vacation.

With incomplete hours worked

The formula discussed above is not suitable for calculating vacation in situations where the employee has not fully worked 12 billing months.

Here you need to use another, more complex formula:

Zd = Zg / (M * 29.3 + D * 29.3 / Dn)

• M – number of months worked in full,
• D – number of calendar days worked in unworked months,
• Day – the norm of calendar days in unworked months.

Examples

Case 1. An employee wants to go on vacation from February 20 for 15 days. From February last year to January this year he worked without interruption. During this time, he was accrued 198,750 rubles, of which 13 thousand rubles were a bonus for his professional holiday. When calculating your vacation, you must subtract the amount of this bonus from your total earnings. It turns out 185,750 rubles. The average daily salary will be 185,750 / (12 * 29.3) = 528.30 rubles. As a result, the employee will receive 528.30 * 15 = 7924.50 rubles for 15 days of vacation.

Case 2. An employee takes 21 days off from December. During the billing period, he was on advanced training courses for two weeks in March and on vacation for 10 days in September. Data on his earnings and actual time worked are shown in the table.

Month	Amount of time worked in calendar days	Standard working hours in calendar days	Amount of accrued wages	Additional payments
December	31	31	20000
January	31	31	20000
February	28	28	20000
March	17	31	27000	13000 rub. – travel payment
April	30	30	20000
May	31	31	20000
June	30	30	20000
July	31	31	20000
August	31	31	20000
September	20	30	30000	18,000 rub. – vacation pay
October	31	31	20000
November	30	30	20000
TOTAL:	341	365	257000	31000

The calculation of average earnings will include a salary in the amount of 257,000 – 31,000 = 226,000 rubles. The standard working time of 10 months has been fully worked out. In March and September, he worked only 37 days against the norm of 61 calendar days.

It turns out that on average per day this employee receives: 226,000 / (10 * 29.3 + 37 * 29.3/61) = 727.20 rubles. The vacation amount for 21 days will be: 727.20 rubles. * 21 days = 15271.20 rub.

Rules and examples of calculations are presented in the following video:

When dividing annual paid leave into parts, the employer often forgets to coordinate this with the employee. In addition, the procedure for providing such parts is often violated.

When providing employees with annual paid leave, the employer often makes serious mistakes, for which he may be held administratively liable based on the results of inspections by the state labor inspectorate. Let's look at the most common mistakes that arise when labor laws are misinterpreted.

Error one

The employee, for various reasons, refuses to go on vacation, and the employer considers it unacceptable to force him to take the vacation.

This position of the company is a fairly common misconception. And it is connected with the fact that the employer incorrectly interprets the mandatory norm of the Labor Code, which states that employees are granted annual leave (Article 114 of the Labor Code of the Russian Federation), that is, employees do not take leave at their own discretion, but are given leave without fail, regardless of their wishes.

Refusal to use vacation is not a reason for endlessly postponing vacation. On the contrary, the employer must act strictly in accordance with the requirements of the Labor Code according to the following algorithm:

• plan the provision of vacations to employees in the next calendar year, establishing their priority in the vacation schedule (Article 123 of the Labor Code of the Russian Federation);
• familiarize employees with the vacation schedule against signature (Part 2 of Article 22 of the Labor Code of the Russian Federation);
• no later than two weeks before the start of the vacation, notify the employee about this against signature (Part 3 of Article 123 of the Labor Code of the Russian Federation);
• issue an order to grant vacation to the employee during the period established by the vacation schedule, because the schedule itself is mandatory for both the employer and the employee (Part 2 of Article 123 of the Labor Code of the Russian Federation);
• from the day the vacation begins, by order, put a mark on the working time sheet (code “OT” or “09” - if the employee is on annual main paid leave, and code “OD” or “10” for annual additional paid leave).

Providing an employee with annual paid leave without his consent cannot be considered as coercion, because using this type of leave is not only the right, but also the obligation of the employee.

Error two

The employer misunderstands the procedure for providing an employee with leave for the first year of work.

The right to use vacation for the first year of work arises for the employee after six months of his continuous work in this company (Part 2 of Article 122 of the Labor Code of the Russian Federation). This rule is fully consistent with the provisions of ILO Convention No. 132 (paragraphs 1, 2 of Article 5 of ILO Convention No. 132 of June 24, 1970), according to which the minimum period of work to obtain the right to annual paid leave should not exceed six months.

However, some companies mistakenly believe that the law, while giving this right to the employee, at the same time does not directly oblige the employer to provide leave during this particular period. Here, employers are let down by a lack of legal literacy, in particular, ignorance of the fact that subjective rights and legal obligations correspond to each other within the framework of a certain legal relationship, that is, the presence of rights by an employee gives rise to obligations by the employer.

In addition, many people lose sight of the fact that after six months the employee has the right to full leave (main and additional, extended main leave), and not part of it in proportion to the time worked. The table below shows examples of determining the length of leave available to an employee after six months in the first year of employment.

After six months in the first year of work, the employee has the right to receive all types of vacations provided for in his employment contract. As for additional leave for irregular working hours, according to Rostrud (letter of Rostrud dated May 24, 2012 No. PG/3841-6-1), its provision in proportion to the time worked in the working year is not provided for by law.

The only exception is additional leave for harmful and (or) dangerous working conditions. It is provided in proportion to the time worked. But this procedure is provided not only after six months in the first year of work, but also in all subsequent years of work, because the work experience, which gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions, includes only the actual work in appropriate conditions, time (Part 3 of Article 121 of the Labor Code of the Russian Federation).

Error three

The organization incorrectly resolves the issue of dividing vacation into parts when drawing up a vacation schedule.

By agreement between the employee and the employer, annual paid leave can be divided into parts (Part 1 of Article 125 of the Labor Code of the Russian Federation). However, not everyone correctly understands how this agreement is achieved. In organizations and enterprises, this practice is widespread when employees receive wishes for a vacation schedule, and then the approved schedule (with vacations divided into parts) is communicated to the employees for signature. With this “technology” the main requirement of the law is not met - a bilateral agreement on dividing the vacation into parts is not reached before the vacation schedule is approved.

One solution to this issue may be for the employee to contact the employer in the form of a written application and obtain a corresponding resolution. Only a positive resolution from the manager on the employee’s application allows part of the vacation to be included in the vacation schedule, and not its continuous period.

Error four

When granting leave, the employer does not take into account that the employee must work a certain number of working hours in his working year: no more (so that there is no illegal overtime) and no less (so that there is no shortage).

Currently, many employees are asking to be granted leave in installments. It is taken into account that at least one of the parts of this leave must be at least 14 calendar days (Part 1 of Article 125 of the Labor Code of the Russian Federation). Employers often try to provide the remaining part only on weekends (Saturdays and Sundays), and employees, on the contrary, only receive it on weekdays.

We must not forget that an employee must take a break from work during vacation. Therefore, 28 days of basic vacation include 20 working days (160 hours for an 8-hour working day and a 40-hour working week) and 8 days off (that is, 4 full weeks), since vacation is measured in calendar days and not in working days.

Thus, the employee's remaining vacation days must include both workdays and weekends. But they can be provided in any combination, because the law does not prohibit this.

Example

The employee is entitled to vacation in the amount of 28 calendar days. He took 14 days off at once. The remaining days can be divided into parts, and four days of vacation must necessarily fall on weekends (Saturday and Sunday), and ten days on working days.

Error five

The employer incorrectly applies the provisions of the Labor Code on granting an employee leave with subsequent dismissal.

At the written request of the employee, if possible, unused vacations may be provided to him with subsequent dismissal (except for cases of dismissal for guilty actions) (Part 2 of Article 127 of the Labor Code of the Russian Federation). At the same time, Rostrud emphasizes (letter of Rostrud dated December 24, 2007 No. 5277-6-1) that providing an employee with unused vacation followed by dismissal is the right of the employer, and not his responsibility.

If leave is granted with subsequent dismissal upon termination of the employment contract at the initiative of the employee, then the employee has the right to withdraw his resignation letter before the start date of the leave, unless another employee is invited to take his place by way of transfer (Part 4 of Article 127 of the Labor Code of the Russian Federation).

Despite the fact that the day of dismissal is considered the last day of vacation, all settlements with the employee are made before he goes on vacation, since after its expiration the parties will no longer be bound by obligations.

Please note that the last day of work is not the day of his dismissal (the last day of vacation), but the day preceding the first day of vacation (Articles 84.1, 136, 140 of the Labor Code of the Russian Federation; definition of the Constitutional Court of the Russian Federation dated January 25, 2007 No. 131-О-О) . Therefore, in fact, the employment relationship with the employee ends from the moment the vacation begins, which means that the work book and other work-related documents that the employer is obliged to provide to the employee must be given to the employee before going on vacation.

Rostrud also noted that during illness during the period of leave followed by dismissal, the employee is paid temporary disability benefits, however, unlike the general rules (Article 124 of the Labor Code of the Russian Federation), leave is not extended by the number of days of illness.

By expressing a desire to receive leave followed by dismissal, the employee thereby expressed a desire to terminate the employment relationship with the employer (if dismissed at his own request) or agreed with the legality of their termination (if dismissed for other reasons). As for the extension of annual paid leave, the employer also does not have the right to do this, because from the moment the leave begins, the employer has no obligations to the employee who received leave with subsequent dismissal (Part 1 of Article 124 of the Labor Code of the Russian Federation).

Upon dismissal due to the expiration of the employment contract, leave with subsequent dismissal may be granted even when the vacation time completely or partially extends beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation (Part 3 of Article 127 of the Labor Code of the Russian Federation).

Providing vacation in the first year of work after six months

Employee category	Leave established for the employee in the employment contract, in calendar days	Duration of leave granted after six months, in calendar days
Worker with irregular working hours	Main leave - 28 Additional - 3	31
Worker working in the Far North	Basic leave - 28 Additional - 24	52
An employee engaged in work with harmful and (or) dangerous working conditions	Main leave - 28 Additional - 14	28 and leave for harmful activities in proportion to the time worked
Employee - university teacher	Extended main leave - 56	56

How many days of vacation are allowed per year?

As a general rule, the number of paid vacation days per year must be at least 28 (Article 115 of the Labor Code of the Russian Federation). Is this 28 calendar days or working days? Annual basic paid leave is calculated in calendar days (Article 120 of the Labor Code of the Russian Federation). That is, for each working year, the employee is entitled to 28 calendar days.

Dividing vacation into parts

An employee does not have to use all 4 weeks of his/her allotted vacation at one time. Leave can be divided by agreement between the employee and the employer. The division of vacation into parts according to the Labor Code of the Russian Federation must be carried out in such a way that the duration of at least one of the parts is at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation). If this condition is met, the duration of other parts of the vacation can be an arbitrarily small number of days, including 1 or 2 days.

How long is an employee’s vacation, including weekends and holidays?

Weekends falling within the vacation period are taken into account when calculating its duration and are subject to payment. Let's explain with an example. Manager Ivanov A.K. wrote an application for leave for the period from June 17 to June 23, 2019. June 22 and 23 are days off. Accordingly, the employee must be given leave for 7 days and all 7 days must be paid.

Unlike regular weekends, holidays and non-working days are not included in the duration of vacation and are not paid (Article 120 of the Labor Code of the Russian Federation). Let's go back to the example above. If Ivanov A.K. writes an application for June 6-13 - 8 calendar days, only 7 calendar days will be counted and paid for vacation. Because June 12 is a holiday (Article 112 of the Labor Code of the Russian Federation).

Vacation: number of days according to law and local regulations

The specified duration of vacation - 28 calendar days - is the minimum according to the Labor Code of the Russian Federation. And the employer, on his own initiative, can establish paid leave of longer duration for his employees. The number of additionally provided paid vacation days (in addition to 28) must be specified in the collective agreement, local regulations of the organization (for example, internal labor regulations) or directly in employment contracts with employees.

It is important that the costs of paying for such additional vacation days cannot be taken into account for profit tax purposes (clause 24 of article 270 of the Tax Code of the Russian Federation). Also, personal income tax will need to be withheld from the amount of their payment and insurance premiums will be charged (clause 2 of Article 226 of the Tax Code of the Russian Federation, clause 1 of Article 420 of the Tax Code of the Russian Federation).

Extended leave under the Labor Code 2019: how many days

Who has the right to apply for extended basic leave and how many days of leave should be provided to these persons is indicated in the table.

Category of workers	Number of vacation days according to the Labor Code and other legislative acts
Workers under 18 years of age	31 calendar days. Leave must be granted at any time convenient for the minor (Article 267 of the Labor Code of the Russian Federation)
Working disabled people with any disability group	At least 30 calendar days (Article 23 of the Law of November 24, 1995 No. 181-FZ)
Teaching staff	42 or 56 calendar days depending on the position held and the type of educational organization where the teacher works (Article 334 of the Labor Code of the Russian Federation, clause 3, part 5, article 47 of the Law of December 29, 2012 No. 273-FZ, Appendix to the Decree of the Government of the Russian Federation dated May 14, 2015 No. 466)
Researchers with an academic degree	— 48 working days for doctors of science; — 36 working days for candidates of science. The specified extended leaves are provided to scientific workers holding full-time positions in a scientific institution (organization) financed from the federal budget (Resolution of the Government of the Russian Federation of August 12, 1994 No. 949)
Workers working with chemical weapons	56 or 49 calendar days depending on the group of work to which the employee’s activities are assigned. The assignment of work to the first or second group depends on the degree of their danger (Article 1, 5 of the Law of November 7, 2000 No. 136-FZ)
Workers of professional emergency rescue services and units	30, 35 or 40 days, depending on the length of continuous work experience in professional emergency rescue services and units (clause 5 of Article 28 of Law No. 151-FZ of August 22, 1995)
Health care workers at risk of human immunodeficiency virus infection	36 working days for employees of healthcare organizations diagnosing and treating HIV-infected people, as well as persons whose work involves materials containing the human immunodeficiency virus, taking into account additional annual leave for work in hazardous working conditions (clause 4 of the Government Decree RF dated 04/03/1996 No. 391)
State civil servants	30 calendar days (Part 3 of Article 46 of the Law of July 27, 2004 No. 79-FZ)
Prosecutors, scientific and teaching staff of the prosecutor's office	clause 1 art. 41.4 of the Law of January 17, 1992 No. 2202-1).
Employees of the Investigative Committee serving in areas other than those with special climatic conditions	30 calendar days excluding travel time to the place of rest and back in the general case (Part 1 of Article 25 of the Law of December 28, 2010 No. 403-FZ).

Additional leave

Some employees, in addition to the main leave (standard or extended), are also entitled to additional leave. You can read about such a vacation in.

How many days is “northern” vacation according to the law?

How many days does a northerner's vacation last? Usually more than for non-northern workers. After all, “northerners”, firstly, are provided with basic annual paid leave - of standard duration or extended in the above cases. And secondly, they are granted additional leave (Article 321 of the Labor Code of the Russian Federation). For workers who work:

• in the Far North - 24 calendar days;
• in areas equated to regions of the Far North - 16 calendar days;
• in other regions of the North, where the regional coefficient and percentage increase in wages are established, - 8 calendar days (Article 14 of the Law of the Russian Federation of February 19, 1993 No. 4520-1).

By the way, both regular annual paid leave and extended, as well as additional “northern” leave can be provided to employees in advance (

The greatest difficulty when shifting an employee’s working year is the calculation of a new period of the working year for which labor leave is granted after the employee returns from parental leave before he or she reaches the age of 3 years. As such, there is no methodology for calculating the new period of the working year for which labor leave is granted in labor legislation. First, let's find out what a working year is. So, the working year for which labor leave is granted is calculated for each employee from the date of hire and is equal in length to a calendar year, i.e. is 365 days (366 days in a leap year) (Article 163 of the Labor Code of the Republic of Belarus (hereinafter referred to as the Labor Code)). In the working year for which the employee is granted labor leave, only the time actually worked is included (part one of Article 164 of the Labor Code).

Calculation of the number of vacation days in 2018 - example

Calculating vacation days is an important knowledge that every accountant and every employer should have. After all, it is the employer who is ultimately responsible for all financial and other activities in his own organization.

Attention

Vacation according to the law The Code of Labor Laws states that every officially employed citizen or tax resident of the Russian Federation has the right to a well-deserved calendar paid annual leave. The law also stipulates the right to additional paid days for reasons, for example, temporary disability or for training, or to solve production problems (business trips), and so on.

The nineteenth chapter of the Labor Code is devoted to the nuances of granting leave and everything connected with it.

Accrual of vacation pay: procedure and examples

From the answer What documents need to be drawn up when granting an employee annual paid leave From the answer What documents need to be drawn up when granting an employee annual paid leave Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia This is a part of the material that will help you make the right decision. With respect and wishes for comfortable work, Tatyana Kozlova, expert of the personnel reference system itself System Personnel In some cases, personnel specialists have to shift an employee’s working year, and very often they ask the question, how to do this correctly? The answer is contained in the article.

Rules and procedure for calculating vacation

The number of vacation days due to a worker (Ku) is calculated using the formula: Ku = (Mo × Ko) / 12, where Mo is the months worked by the 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.

Correctly calculate the period of labor leave

At the same time, a certain number of days will already be counted for the days worked in March and April 2011 - because a new billing period begins. Based on these parameters, the number of vacation days should be calculated.

You need to understand that the billing period for calculating average earnings includes only fully worked and paid days. For example, this quantity does not include:

• forced absenteeism and absenteeism due to the fault of the employee;
• time off without pay;
• periods of temporary disability;
• time off to care for children or relatives;
• other periods during which wages were not maintained or were only partially preserved.

All of the above affects the calculation of average earnings for payments, but does not affect the calculation of the time period giving the right to receive days of the next vacation.

How to count vacation? how to correctly calculate the period of labor leave

That is:

• wages with all indexations, coefficients and allowances;
• additional payments accepted at a given enterprise for a given profession (position);
• bonuses, if they are paid regularly and in a fixed amount and are part of the remuneration system adopted by the organization.

Not included in the calculation:

• financial assistance over 4000 rubles;
• one-time social payments;
• payments based on average earnings.

Billing period In order to know how to correctly count vacation days, you need to know what is included in the billing period. This time period is usually understood as the months and days worked between two annual vacations.
Moreover, if, for example, an employee always splits his vacation into two parts, rather than taking it in its entirety, there will be one billing period and it will need to be calculated based on the first part of the vacation.

How to calculate the number of days of unused vacation (with examples)

During this period, the employee received a salary accepted for calculation in the amount of 295,476 rubles. Let's calculate the amount of accrued vacation pay for 28 calendar days: (RUB 295,476.

/ 12 months / 29.3) × 28 = 23,530.51 rub. In fact, it rarely happens that an employee has worked the entire pay period: during the year he may be on sick leave for some time, on a business trip, on another vacation, on leave without pay, etc. Situation 2. The pay period has been worked out partially Let's assume that the employee did not work the entire month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula: Dm = 29.3 / Dk × Dotr, where Dm is the number of calendar days in an incomplete month; Dk - the number of calendar days of this month; Dotr - the number of calendar days falling within the time worked in a given month.

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The total work experience from 06/17/2015 to 01/15/2018 will be 2 years 6 months and 29 days. We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee’s place of work is retained.

Info

Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:

• for the working year from 06/17/2015 to 06/16/2016 - 7 days (from 04/07/2016 to 04/13/2016);
• for the working year from 06/17/2016 to 06/16/2017 - 21 days (from 08/24/2016 to 09/13/2016).

The second period does not fit within the 14-day limit, which means that 7 days of excess will have to be excluded from the length of service.

Thus, the vacation period is 2 years 6 months and 22 days. Round up to full months, discarding 7 days, and we get 2 years and 7 months. Step 2. Subtract the number of vacation days that the employee is entitled to for the specified period.

• Vacation accounting and vacation pay calculation

Very often, accounting and personnel department employees are faced with the question of how to calculate unused vacation days due to employees. Also, employees themselves sometimes want to know how many vacation days they are entitled to on a given date.

How to correctly calculate these days without deceiving either the employee or the employer? Below you will find the answer to this question; we will look at examples of various situations that arise in the course of work. Work experience that gives the right to annual paid leave. In order to send an employee on vacation and calculate his vacation pay, you need to know the number of days of vacation he is entitled to. And to do this, you first need to calculate the employee’s vacation period, that is, the period of work that gives the right to annual paid leave.
The employee must be notified of the start time of the upcoming vacation against signature no later than two weeks before its start (Part 3 of Article 123 of the Labor Code of the Russian Federation). Formula for calculating vacation pay Situation 1. The billing period has been fully worked out. In this case, the formula is used to calculate vacation pay: Amount of vacation pay = Average daily earnings × Number of calendar days of vacation. Average daily earnings (APsr) are calculated using the formula: ZPsr = ZPf / 12 / 29.3, where ZPf is the amount of actually accrued wages for the billing period; 12 - the number of months that must be taken when calculating vacation pay; 29.3 is the average number of days in a month. The coefficient 29.3 is applied only in the month that is fully worked out in the billing period. Example 1 Let’s assume that an employee of an institution goes on another vacation from 07/01/2015 for 28 calendar days. The calculation period for vacation accrual is from 07/01/2014 to 06/30/2015.

Vacation for 10 days how to calculate the period

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 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.).
At the same time, the following is also equated to actually worked time: 1) time that the employee did not work, but according to the law or a collective agreement, his previous job and wages were retained or state social insurance benefits were paid, with the exception of the time of parental leave until reaching the age of 3 years; 2) the time of unpaid leave provided for by law or collective agreement, if these leaves do not exceed 14 calendar days during the working year; 3) the time of paid forced absence; 4) other periods that do not meet the conditions of paragraphs. 1–3 parts of the second art. 164 of the Labor Code, but in respect of which legislation or a collective agreement or agreement provides for their inclusion in the working year (part two of Article 164 of the Labor Code). If the sum of the periods included in the working year according to Art.

The number of days of paid vacation provided is fixed in the internal documents of enterprises. When drawing up the T-7 form, the period worked by the employee of the enterprise, the wishes of the employees and production needs are taken into account. The vacation schedule includes both basic and additional vacations for employees. A sample T-7 form can be downloaded here: Vacation schedule (unified T-7 form) What determines the duration? The Labor Code of the Russian Federation establishes vacation periods for various categories of employees and types of job responsibilities. The length of the vacation period is determined regardless of whether the working day is full or part-time according to the terms of the employment contract. Annual vacations The main vacation period in accordance with the provisions of Art. 115 of the Labor Code of the Russian Federation is 28 days in calendar terms.

In what parts can you take annual leave?

The vacation schedule has been approved and compliance with it is mandatory for the employee in all cases, except those specified by law. Transfer of vacation is allowed in the event of performance of government duties, illness, or lack of timely payment of vacation pay.

Study leaves Study leaves are not related to the period for calculating the main leave. Days for study or admission to study are provided on the basis of a certificate from the educational institution.

Attention

The period of study gives the right to the next annual leave. How to calculate correctly? The countdown of the period giving the right to leave begins with the month of employment.

You can determine how vacation is considered using the Labor Code of the Russian Federation. Example: A.A. Sidorov, mechanic at the Oktyabr enterprise, hired on November 12, 2014.
The opportunity to receive annual leave arose after 6 months of continuous work at the enterprise, i.e., from May 13, 2017.

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Vacation: number of days according to legislation and local regulations. The indicated duration of vacation - 28 calendar days - is the minimum according to the Labor Code of the Russian Federation. And the employer, on his own initiative, can establish paid leave of longer duration for his employees.

The number of additionally provided paid vacation days (in addition to 28) must be specified in the collective agreement, local regulations of the organization (for example, internal labor regulations) or directly in employment contracts with employees. It is important that the costs of paying for such additional vacation days cannot be taken into account for profit tax purposes (clause
24 Art. 270 of the Tax Code of the Russian Federation). Also, personal income tax will need to be withheld from the amount of their payment and insurance premiums will be charged (clause 2 of Article 226 of the Tax Code of the Russian Federation, clause 1 of Article 420 of the Tax Code of the Russian Federation).

How many days of vacation are allowed per year?

The right to rest is enshrined in the Constitution of the Russian Federation. An employee's vacation is a social guarantee, and the amount of the paid vacation period for employees is reflected in the labor and collective agreements of enterprises. Regulatory framework The procedure for providing rest and how many days according to the law of vacation employees are entitled to are established in Chapter 19 of the Labor Code of the Russian Federation.

Labor Code of the Russian Federation The Code contains the procedure for granting leaves, their types, duration depending on the category of persons or work, the possibility of receiving compensation and other important conditions for employees. Paid annual leave is provided:

• Full-time employees.
• Part-time workers hired under employment contracts.
• Temporary workers employed under fixed-term contracts for a period of more than 2 months.

The order and timing of employee vacation periods are approved by order and vacation schedule of form T-7.

Fourteen calendar days/days

How many days of vacation is an employee entitled to? As a general rule, the number of paid vacation days per year must be at least 28 (Article 115 of the Labor Code of the Russian Federation). People often ask: is vacation 28 calendar days or working days? Annual basic paid leave is calculated in calendar days (Art.
120

Labor Code of the Russian Federation). That is, for each working year, the employee is entitled to 28 calendar days. Dividing leave into parts An employee does not have to use all 4 weeks of his/her allotted leave at one time.

Leave can be divided by agreement between the employee and the employer. The division of vacation into parts according to the Labor Code of the Russian Federation must be carried out in such a way that the duration of at least one of the parts is at least 14 calendar days (Art.

125 Labor Code of the Russian Federation). If this condition is met, the duration of other parts of the vacation can be an arbitrarily small number of days, including 1 or 2 days.

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And since labor legislation does not regulate how many parts vacation is allowed to be divided into, and, accordingly, their duration, the remaining 14 days can be provided to the employee in parts of any length in such a way that they will fall only on working days or only on weekends, or both one and the other in any ratio (see also the appeal ruling of the Penza Regional Court of the Investigative Committee of June 19, 2012 No. 33-1365). We also note that according to Art. 8 of the International Labor Organization Convention No. 132 on paid holidays (hereinafter referred to as the Convention), which entered into force for the Russian Federation on 09/06/2011, when dividing leave into parts, one of the parts of the leave must be at least two continuous working weeks.

In other words, Art. 8 of the Convention as well as Art.

Vacation - according to the law? The personnel officer is fooling around and is confused herself. tell…

In total, for a full year of work, 28 calendar days of basic leave are provided. For each month worked 28 days: 12 months. = 2.3 days of vacation. Weekends - Saturday, Sunday or others according to the work schedule (for shift work) are also included in the duration of vacation. However, holidays established by the Labor Code are excluded from the duration of vacation. 4 In total, for a full year of work, 28 calendar days of basic leave are provided. For each month of work provided: 28 days/12 months. = 2.3 days of vacation. Video on the topic Please note All employees, including part-time workers, have the right to 28 days of vacation each year. Helpful Hint When calculating the period of work that entitles you to leave, part-time employees receive the same amount of leave as full-time employees doing the same job.

How to count vacation days

The employer saves wages, but is forced to do without the employee for more working days. For the employee, this option is good because he gets more days off, but his salary will be less, with the same amount of vacation pay. Please note that the employee and employer must agree on both the fact of dividing the vacation and the duration of each part. Any party to the employment contract may take the initiative to divide the vacation into parts.
However, neither the employer nor the employee can demand that the vacation be divided into parts according to their own option. In particular, the employer has the right to disagree with the option of dividing the vacation into parts, which is proposed by the employee, but does not have the right to divide the employee’s vacation into parts at his own discretion. If an employee refuses to split his vacation into parts, the employer is not required to give reasons for his decision.
However, during the billing period, the employee was granted leave without pay for a period of 1 month. By law, only 14 days of the period give the right to leave. 16 days are added to the 6 month billing period. Sidorov A.A. has the right to leave. will only arise from May 29, 2017. An employee’s right to a full vacation period arises after 12 months of service at a given enterprise. If an employee goes on vacation earlier than expected (after 6 months from the start of employment), he is given a portion of the vacation. Questions in a number of cases arise when determining days of additional leave. To receive the benefit, you must work for a period of at least 11 months under special working conditions. If the employee has not worked the entire period, an additional rest period is provided in accordance with working conditions, determining the number of days by calculation.

Vacation for 10 calendar days or days

The Labor Code of the Russian Federation establishes the minimum duration of only one part of the vacation. The Convention also does not provide for any reservations that weekends (Saturday and Sunday) must be included in the number of vacation days. Consequently, the employee and the employer can agree on how many days off and how many working days will fall on the part of the vacation exceeding 14 calendar days, including the provision of the remaining part of the vacation only on working days, not including weekends. Weekends adjacent to the part of the vacation agreed upon by the parties are not automatically added to it (letter of Rostrud dated July 17, 2009 N 2143-6-1). Providing an employee with vacation on working days bordering on weekends, without including the latter in the number of calendar days of vacation, has its positive and negative sides for each of the parties.

The minimum period of main leave is 28 days. In Art. 115 of the Labor Code of the Russian Federation also provides the concept of extended vacation.

Certain categories of persons have their own minimum periods: Employees of educational institutions and other teachers are granted leave from 42 to 56 days. Industry legislative acts determine the category of positions who are entitled to 56 calendar days of leave.

The employer can independently establish additional leave in excess of the regulatory requirements. Payment is made at the expense of the enterprise and is not included in expenses to determine the taxable base.

In what cases is it possible to extend or divide the total number of days? An employee of an enterprise receives basic leave annually. The employee must receive half of the vacation period - 2 weeks - at once; for the rest of the period, it can be split up throughout the year.

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