Calculation of vacation pay taking into account non-working paid days

Procedure for granting leave

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

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

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

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

1. the employee is a pregnant woman;
2. minor;
3. engaged in work with harmful or dangerous working conditions.

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

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

Note!

The right to leave for a duration of employment of less than 6 months must be granted to:

• minors (Articles 122, 267 of the Labor Code of the Russian Federation);
• women before maternity leave or immediately after it or at the end of leave related to child care (Articles 122, 260 of the Labor Code of the Russian Federation);
• working people who have adopted a child under 3 months of age;
• in other cases provided for by law.

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

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

Vacation pay formula

Situation 1. The billing period has been fully worked out

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

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

Average daily earnings (APw) 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. The employee worked it out completely. During this period, the employee received a salary accepted for calculation in the amount of 295,476 rubles. Let's calculate the amount of accrued vacation pay for 28 calendar days:

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

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

Situation 2. The billing period has been partially worked out

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

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.

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

ZPsr = ZPf / (29.3 × Mp + Dn),

where ZPsr is the average daily earnings,

ZPF - the amount of actually accrued wages for the billing period,

MP - number of full calendar months worked,

Day - the number of calendar days in incomplete calendar months.

Example 2

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

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

Let's calculate the amount of vacation pay.

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

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

Let's determine the average salary for vacation pay:

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

The amount of accrued vacation pay will be:

RUB 949.23 × 28 days = 26,578.44 rub.

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Compensation during pregnancy and childbirth

Calculation features:

1. When calculating the FDD for 2 years, the number 730 does not act as a divisor. When 1 year was a leap year, the divisor will be equal to 731.
2. When an employee wishes, he can ask that other years in which the base is of a larger value be taken to calculate the SDZ. For example, if in 2 calculation years a woman was on maternity leave, and in the previous 2 years she went to work.
3. The provision on the dependence of payments on the length of insurance coverage does not apply to the calculation of maternity benefits. 100% of the salary is always taken into account.
4. The SDZ calculation does not include days that relate to the presence of:

• on a sick leave;
• on maternity leave;
• on vacation with a child under 1.5 years old;
• during the period of release from work while maintaining payment.

Example 2. To the seller Nikolaeva N.V. maternity leave is due in May 2021. Before this event, she was on maternity leave and looked after her child for up to one and a half years in 2015-2016. But Nikolaeva N.V. wrote a statement asking that wages for 2013 and 2014 be taken into account when calculating the SDZ.

• Nikolaeva N.V. for 2013 she earned - 350,500 rubles, for 2014 - 370,500 rubles. During this time Nikolaeva N.V. I was on sick leave 2 times. In 2013 – 10 days, in 2014 – 20 days.
• In fact, the sum of days for two years is 730. 30 days will be excluded.
• As a result, the number of days for calculation will be: 730 – 30 = 700 days.
• SDZ is equal to (350500 + 370500): 700 = 1030
• Maternity benefit for Nikolaeva N.V. will be equal to:

1030 x 140 days. = 144200 rub.

When calculating maternity benefits, days that are considered sick leave are excluded from the total number of days included in the calculation period. All payments come from social insurance.

Calculation of vacation pay in non-standard situations

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

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

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

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

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

(29.3 × 11 months + 29.3 / 31 × = 329,86.

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

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

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

According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes another paid leave immediately after maternity leave, then, accordingly, she has no income for the last year. In this situation, to calculate vacation, you should take 12 months preceding the period that is excluded from the calculation period, that is, 12 months preceding her maternity leave (Regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (in ed. dated October 15, 2014)).

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

Calculation and possible nuances

Employees should be aware of the impact of personal leave on separation compensation.
Today, not all personnel officers even think about this issue, since they rely on specialized computer programs in which records are kept. However, automation often fails, so knowledge of the theoretical basis will never be superfluous. In 121 art. The Labor Code states that 14 days of unpaid leave are not excluded from the length of service that must be calculated upon dismissal. Accordingly, everything greater than this number is excluded from the length of service. The duration of unpaid rest is taken into account separately for each working year. It is important to remember that when calculating, it is the working year that should be considered, and not the calendar year.

Example calculation

To determine whether personal leave is included in vacation compensation, we can look at an illustrative example.
Let's say a specialist was employed on January 12, which means his 1 month of work lasted until February 11, the next - from February 12 to March 11, etc. Only days of rest at his own expense for more than 14 days are excluded from this period. The employee used 30 days of unpaid leave, so 16 days (30−14) should be subtracted from his length of service. As a result, the specialist’s experience is 8 months and 8 days (24−16). Next, rounding is used. According to the law, the number of days less than 15 is discarded, and the number over 15 is rounded up to 1 month. Therefore, the employee is entitled to compensation for 8 months. The management must pay it in 18.67 days (28 days divided by 12 months and multiplied by 8 months).

Guarantees for employees

In addition to the question of whether unpaid leave is included in the calculation of separation compensation, employees are often interested in their guarantees during this period. The legislation guarantees every employed citizen protection of rights during his unpaid absence from the workplace. It is important to remember that:

• An employer does not have the right to remove an employee from his position while he is on unpaid days off.
• Also, management cannot transfer an employee to another facility within the organization during his absence. You need to wait until the employee returns to his workplace, and then inform him of further changes.

If a person gets sick while on leave at his own expense and has sick leave, management may not pay the due compensation. The reason for this is that benefits cannot be assigned while the employee is not working.

If the employee went on vacation and during this period she began maternity leave, all due payments must be made. In such a situation, unpaid leave immediately stops. If its manager refuses to make payments required by law, the employee has the right to complain to the labor inspectorate, and then to the prosecutor’s office. An inspection will be carried out, as a result of which the employer may be subject to administrative punishment.

Important information

There are certain points that are very important to consider after an employee has reached an agreement with his superiors and goes on a weekend without accrual of payments. Please remember that:

• You must take a document for time off at your own expense, filled out according to the template. If there is none, the manager may be held liable if the employee proves that he was forced to take days off without personal consent.
• The employer does not have the right to demand from the employee any papers indicating that he has a valid reason for taking time off. The employee can only provide them on his own initiative.
• The total duration of time off may be divided into several parts and they do not necessarily have to be of equal duration. In this case, you will need to carry out the entire registration procedure each time.
• Nowhere in the law does it indicate that the unpaid vacation period must be tied specifically to the year worked. But this type of vacation cannot be transferred to the next year. If for some reason an employee does not take advantage of the rest time without saving income, he loses this right in a particular working year.

Calculating compensation for unpaid time off is not difficult. It is also worth remembering that the total length of service in the company cannot include the time when the employee did not work. Vacation without payment cannot be included in the working period for which a pension is assigned.

Determining the amount of vacation pay for salary increases

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

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

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

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

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

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

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

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

Let's calculate the amount of vacation pay:

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

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

(25,000 × 1.1) = 27,500 rubles.

The amount of vacation pay after adjustment will be:

RUB 23,890.79 × 1.1 = 26,279.87 rub.

Situation 6. Increase in salary during the billing period

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

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

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

Therefore, salaries need to be indexed. We calculate:

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

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

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

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

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

The only current regulatory document explaining the procedure for calculating compensation for unused vacation remains the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules).

Determining the vacation period

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

Calculating the number of vacation days earned

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

For your information

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

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

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

Question on topic

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

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

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

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

Note!

Employees with whom civil law contracts have been concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code of the Russian Federation do not apply to them.

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

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

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

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

basic information

Each employee can ask his employer for a short break from work. In order to take leave without saving income, the employee must explain to the boss the reason for his decision and write a statement. It is best to notify your manager about your absence, although there are emergency situations.

The employer can either agree or refuse the employee’s request. However, there is a category of persons whom the boss has no right to refuse. These are pensioners, WWII participants and disabled people. The duration of rest from work is determined by law. By agreement with management, the period is assigned individually.

Rights of working citizens

The legislation specifies a category of citizens who have the right to receive additional exemption from work for a good reason. These include:

• Members of a family that has recently welcomed a child.
• Participants of the Second World War.
• Disabled people.
• Working pensioners.
• Employees who have children or spouses of military personnel who become ill, injured, or die while on duty.
• Employees in whose families a relative has died or a wedding ceremony is taking place.
• University students have the right to administrative leave during the session.
• Mothers who have a child under 14 years of age and are raising him alone.

According to the law, the list can be expanded, and the necessary additions must be specified in collective agreements. Other categories of employees can count on additional exemption with the consent of the employer. The boss himself decides whether the reason for absence is sufficiently valid. Such circumstances may include: family difficulties, urgent departure, visiting a doctor.

It is worth noting that management does not have the right to force employees to take unpaid leave due to a decrease in work volume or production needs. However, this option is, of course, possible if there is mutual agreement between the parties.

In addition, an employer cannot refuse an unpaid vacation period to citizens who work part-time. If an employee has another place of work and in one company his paid leave is shorter than the duration of rest in the main organization, by law the employee has the right to receive compulsory time off without pay. In this case, the employee must write a statement. The holiday period must be such as to equalize both annual holidays.

Agreement of the parties

Providing unpaid time off is a right, not an obligation of the boss (unless we are talking about a certain category of citizens).
In other cases, the employee must prove that he has a valid reason for absence. These may include any urgent social needs (departure, treatment, etc.) or any emergency negative events. In a statement to the employer, the employee indicates for what reason he needs to be released from work. The manager reserves the right to make decisions. In this case, the information provided by the employee should not be disclosed to third parties. After the boss makes a decision, an order is issued to provide rest to the employee. According to the law, the following categories of citizens must be released upon first request:

• Heroes of labor.
• Persons who are currently participating in the election process at any level.
• Citizens who are proxies of the candidate taking part in the referendum.
• Spouses of military personnel whose vacation period does not coincide in duration with the rest of the wife or husband.
• Heroes of the USSR, Russian Federation.

The listed categories of citizens must also write an application for paid time off from work. However, they must indicate their status in their application, which will be considered as a valid reason.