Calculation of vacation pay for an incomplete month worked

Where does the calculation of vacation pay begin?

First of all, it is necessary to determine which period will be the calculation period.

The calculation period is the 12 months preceding the month in which the employee goes on vacation.

For example, an employee plans to go on vacation from June 4th. The billing period will be from 06/01/2017 to 05/31/2018.

However, if an employee’s length of service with a particular employer is less than a year, then the calculation period is the period from the date of hiring to the last calendar day of the month preceding the month of going on vacation. Let’s say an employee was hired on September 11, 2017, and on June 18, 2018, he goes on vacation. The billing period is from 09/11/2017 to 05/31/2018.

Articles on the topic (click to view)

Fine for late payment of vacation pay
What to do with unused vacation
What to do if your employer does not pay vacation pay
How long after employment is vacation allowed?
Is maternity leave taken into account when calculating pensions?
Accounting for compensation for unused vacation
Dismissal while on maternity leave

An example of calculating vacation pay for an incomplete month

The norm enshrined in paragraph 35 of the Rules predetermines the features of calculating leave in the third scenario: when a person takes leave without working a full month at the company (this is theoretically possible with the consent of the employer), or goes on leave with subsequent dismissal (or receives compensation for unused leave) .

In accordance with this norm, a person who has worked for the company for less than half a month is not entitled to paid leave in the scenario under consideration. Half a month should be considered 15 calendar days (clause 4 of the Rules). If an employee has worked for the company for more than 15 days, then he has the right to leave, the duration (D) of which is calculated as follows:

OD = 1 × 28 / 12 = 2.33 days.

We round up in favor of the employee, it turns out to be 3 days.

Example:

For all days of work before vacation, the employee was paid 30,000 rubles. The period worked is 20 calendar days - from June 1 to June 20, 2021.

The estimated duration of work (RD) will be:

RD = (20 / 30) × 29.3 = 19.5 days.

We calculate vacation pay for an incomplete month (VO):

VO = (30,000 / 19.5) × 3 = 4615 rub. 38 kop.

Would you like to have a complete selection of forms available for applying for annual paid leave? If you have access to K+, you will always find it here. If you don't have access, get a free trial access and go to the Vacation Documents Guide.

Determining the amount of average daily earnings

The calculation of average daily earnings depends on whether there were days not worked by the employee in the billing period.

The formula for calculating average daily earnings is as follows:

Average daily earnings = Payments of the billing period taken into account in the calculation / Number of days worked by the employee in the billing period

That is, you need to add up payments for each month of the billing period. Let us remind you that the payments taken into account when calculating the average daily earnings include, among other things, wages, allowances and additional payments. More details about such payments can be found in clause 2 of the Regulations, approved. Decree of the Government of the Russian Federation dated December 24, 2007 N 922 (hereinafter referred to as the Regulations).

As for the number of days worked by the employee, for each month fully worked by the employee, count him 29.3 days. If a month is not fully worked, then the number of days worked in that month is calculated as follows:

Number of days worked = Number of days worked in a month / Calendar number of days in a month x 29.3

By the way, days worked include not only days when the employee actually worked, but also weekends and non-working holidays (Letter of the Ministry of Labor dated April 15, 2016 N 14-1/B-351). And from the number of days worked, in particular, days of vacation, illness, or being on a business trip are excluded (clause 5 of the Regulations).

Sum up the obtained data on the number of days worked by month of the billing period.

Calculating average daily earnings

We divide the total earnings by the number of days taken into account in the billing period.

We count days using average values. If the month is fully worked, we consider that it has 29.3 days. This is the average monthly number of calendar days approved in paragraph 10 of Regulation No. 922.

If an employee has worked for 12 months without absences, sick leave or business trips, his average daily earnings are calculated using the formula

Average daily earnings = Total earnings / (12 × 29.3)

If there is an incomplete month in the billing period, the number of days taken into account is calculated in two stages.

We find out the number of days in months worked completely:

Number of fully worked months × 29.3

We calculate the average monthly number of days in each month, partially worked:

(29.3 / Days per month) × Days worked

Days worked include weekends and holidays. This is the number of days in a month minus days of no-shows.

Add it up and get the number of days in the billing period.

Example 1. Accountant Maria has been working for more than a year, does not allow absenteeism, and does not take vacations at her own expense. Workaholic Maria receives 30,000 rubles without bonuses or other payments. For a year it turns out to be 360,000 rubles.

Her average daily earnings will be

360,000 / (12 × 29.3) = 1,023.89 rubles

Example 2. Let’s say Maria was on sick leave for two weeks last December. In this case, the billing period will be reduced by sick leave days, and the average daily income will be reduced by the benefit amount.

Maria has been working in her specialty for three years; her insurance experience is less than five years. Therefore, her temporary disability benefit is 8,285 rubles, 60% of the average salary for two years.

Let's calculate the number of days in the billing period. Subtract sick days from the number of days in December 2021, we get 31 - 14 = 17 days. Let's recalculate them into an average monthly amount:

(29,3 / 31) ×17 = 16

For the remaining 11 months, Maria worked uninterruptedly, so there are only days in the billing period

11 × 29,3 + 16 = 338,3

We subtract the allowance from earnings for the year and divide by the number of days:

(360,000 - 8,285) / 338.3 = 1,039.65 rubles.

Example 3. Last year, Maria did accounting and worked part-time in the human resources department. 4,500 rubles were added to her basic salary - half the salary of a personnel officer. Total Maria earned

(30,000 + 4,500) × 12 = 414,000 rubles.

Last year, Maria went on vacation in February, so the billing period is from February 2021 to January 2021. Therefore, to calculate the average daily earnings, you need to take into account bonuses and payments for 2021. In February 2021, the company's employees received a bonus for the 4th quarter; Maria was given 20,000 rubles. Let's calculate the salary base:

414,000 + 20,000 = 434,000 rubles.

Maria had no sick leave or business trips; she worked the entire year. Therefore, Mary’s average daily income will be

434,000 / (12 × 29.3) = 1,234.35 rubles.

Example 4. Maria is planning a vacation for the first of August. The billing period is from August 1, 2021 to July 31, 2021. Last year, Maria received two bonuses: 15,000 rubles for the 3rd quarter and 20,000 for the fourth. From the beginning of 2021, she began working part-time as a HR officer for an additional 4,500. Maria also took sick leave for two weeks in December 2021.

Let's start with bonuses.

The third quarter includes July, August and September. But only August and September fall into the billing period. To take the bonus into account when calculating your average daily earnings, you need to divide the bonus proportionally by month and take the parts that are included in the reporting period. Of the entire premium in the calculation, we take into account only ⅔ - 10,000 rubles.

The premium for the fourth quarter falls into the billing period in its entirety, its amount is taken into account without changes.

Now let's look at the salary for the reporting period.

For five months, from August to December 2021, Maria received 30,000 rubles per month. From January to July 2021 - 4,500 rubles more. In total:

30,000 × 5 + 34,500 × 7 = 391,500 rubles.

To this amount we will add bonuses and deduct sick pay for two weeks. For the previous two years, Maria received 30,000, so her benefit was 8,285 rubles, as in the second example.

391,500 + 20,000 + 10,000 - 8,285 = 413,215 rubles.

In December, Maria worked for 16 days. The rest of the time I worked without absences or absenteeism. Therefore, the number of days worked

11 × 29,3 + 16 = 338,3

Maria's average daily earnings for the billing period from August 2016 to the end of July 2021 will be

413,215 / 338.3 = 1,221.45 rubles.

The home stretch: determining the amount of vacation pay

So, we have come to the final stage - the direct calculation of vacation pay. They are counted like this:

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

So we calculated vacation pay. And they must be paid no later than 3 calendar days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). If the deadline is missed, the employer faces a fine (Part 6, Article 5.27 of the Administrative Code).

Do not forget that vacation pay is subject to personal income tax and insurance contributions.

Calculation of vacation pay for part-time work

Employees who work part-time are also entitled to 28 days of rest. This is confirmed by Art. 93 of the Labor Code of the Russian Federation, which prohibits introducing any restrictions for citizens who work in a mode other than the standard one.

Vacation pay for part-time work is calculated in the generally established manner (that is, for the last 12 calendar months by dividing the amount of accrued wages by the number of months of the billing period and by 29.3).

Example

Let's determine the billing period: August 2021 - July 2017

Calculation of vacation pay in the presence of bonuses in the billing period

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

Bonuses when calculating vacation pay and compensation for unused vacation are taken into account in the manner prescribed by clause 15 of 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.

That is, bonuses for determining the amount of vacation pay are taken into account as follows:

Monthly bonuses - all bonuses actually accrued in the billing period are taken into account, but no more than one for each indicator for each month of the billing period.
Quarterly (semi-annual) bonuses - all actually accrued in the billing period for each indicator are taken into account. If the duration of the period for which they are accrued exceeds the duration of the billing period, then premiums are taken into account in the amount of the monthly part for each month of the billing period.
Annual bonuses are taken into account regardless of the time of accrual of remuneration.

Bonuses for anniversaries and holidays are taken into account when calculating vacation pay if they are provided for by the remuneration system and accrued in the billing period (Letter of the Ministry of Labor of the Russian Federation dated August 3, 2016 No. 14-1/OOG-7105).

Bonuses taken into account in the calculation = Bonuses accrued to the employee in the billing period / Number of working days in the billing period x Number of days actually worked in the billing period

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Example

The employee was granted another paid leave from January 9, 2021 for 28 calendar days. The billing period is from 01/01/2016 to 31/12/2016 (247 working days).

In August 2021, the employee did not work because he was on annual paid leave lasting 28 calendar days: from August 1, 2021 to August 28, 2021 (20 working days).

During the billing period, the employee was accrued the following bonuses:

The amount of bonuses taken into account when calculating the average daily earnings for vacation payments is:

Let's take a closer look at the situation with vacation pay calculations

All cases of determining the amount of average earnings provided for by the Labor Code of the Russian Federation are regulated by the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as the Regulations on Average Earnings).
This document must also be used as a guide when calculating vacation pay. At first glance, the algorithm for calculating vacation pay is simple. The average daily earnings for payment of vacations provided in calendar days and for payment of compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4). However, in practice, many nuances need to be taken into account.

Some accountants have difficulty calculating vacation pay if an employee's holiday falls on a non-working holiday . In this case, the vacation is extended for a holiday, but it is not paid.

Calculation of vacation pay after maternity leave

If an employee goes on annual paid leave immediately after maternity leave, then, according to clause 6 of the Regulations on the specifics of the procedure for calculating average wages, if in the calculation period there was no income included in the calculation of average earnings to pay for vacations, then the specified period must be replaced for 12 months preceding the month in which the employee went on maternity leave (Letter of the Ministry of Labor of the Russian Federation dated November 25, 2015 No. 14-1/B-972).

The period of being on parental leave is not counted towards the length of service giving the right to annual paid leave, but maternity leave is counted towards the length of service.

Vacation pay in this situation will be calculated based on earnings for the 12 months preceding maternity leave.

Example

on maternity leave from April 2014 to August 2014,
on parental leave for up to three years, from August 2014 to June 2021.

After the end of maternity leave, the employee took leave for 28 calendar days.

Since during the billing period the employee did not have any income included in the calculation of average earnings for calculating vacation pay, then to calculate vacation pay, we must take the period of 12 months preceding maternity leave, from April 2013 to March 31, 2014.

Calculation of vacation pay in 2021 with annual paid leave

Vacation pay = average daily earnings (SDW) * number of vacation days

SDZ = amount of accrued wages / 12 months / 29.3 special coefficient

Example of vacation pay calculation

For January, Surin earned 100,000 rubles, for February - 100,000, for March - 200,000 rubles, for April - 150,000, for May - 50,000, for June - 150,000, for July - 50,000, for August - 50,000 rubles, for September - 70,000 rubles, for October - 30,000 rubles, for November - 50,000, for December 100,000. To calculate its SDZ, it is necessary to sum up all these numbers.

100,000 + 100,000 + 200,000 + 150,000 + 50,000 + 150,000 + 50,000 + 50,000 + 70,000 + 30,000 + 50,000 + 100,000 = 1,100,000 rubles of accrued earnings for the year worked . The further calculation procedure is simple:

1,100,000/12 = 91,667 rubles – this is the average salary of our specialist for 1 month.

91,667/29.3 = 3128.6 rubles – Surin’s very mediocre earnings for 1 day.

Further, the calculation of vacation pay is simple: we simply multiply Surin’s average earnings for 1 day by the number of calendar days of vacation. The result is the following situation: 3,128.6 * 28 days of vacation = 87,560 rubles.

This is exactly the amount that is credited to the employee. The accrual is made BEFORE the employee goes on vacation. Payment of vacation pay in violation of deadlines entails the imposition of penalties on the organization and officials.

ATTENTION! It rarely happens in organizations that employees work their assigned hours (calendar year) and then go on vacation. More often than not, you end up with incomplete work.

The employee has worked for the employer for less than 1 year and is now going on vacation.

An example of a calculation if the work stage was not fully worked out due to sick leave and vacations.

So:

Count the total number of days in the WHOLE months worked (that is, from the 1st to 30/31; for February - from the 1st to 28/29). After this, the formula is used: the number of whole months worked * by a factor of 29.3.
Calculate the number of days in those months when the employee did NOT work entirely (for example, took a vacation at his own expense, went on vacation, and so on). To do this we use the formula. Coefficient 29.3/for the total number of days in a non-integer calendar month * for the number of days worked by the employee in the indicated month.
Add item 1 + item 2. You need to count the General NUMBER OF DAYS = days in months worked + days in partially worked.
Find out SDZ = accrued payments/for total days of production.

The procedure is quite complicated, so let’s look at an example.

Kuzkina works at Kuzkina Mother LLC, which uses the simplified tax system (USN). Starting May 21, she takes a 10-day vacation. The billing period specifically for our situation begins on May 1, 2015, and ends on April 30, 2021. But we know that in July 2015, Kuzkina was on annual paid leave lasting 28 calendar days. In November 2015, Kuzkina was on sick leave for 10 days. The rest of the time she worked regularly and received wages. Our sample assumes that over the entire period Kuzkina received 400,000 rubles, of which 30,000 rubles were vacation pay for July 2015, and 10,000 rubles were sick leave. How does the new law propose to calculate the amount?

Our example shows that Kuzkina worked entirely for 10 months a year (one month she was on vacation and the other on sick leave). She has 3 calendar days in July 2015, plus another 20 calendar days in November.

How to calculate everything?

The number of whole months worked * by a factor of 29.3. This means 10 months * 29.3 = 293 proletarian days.
Coefficient 29.3/for the total number of days in a non-integer calendar month * for the number of days worked in this month. We count according to July. 29.3/31 days*3 calendar days = 2.835. We reliably believe the same as of November 2015. 29.3/30 days *20 calendar days = 19.53 days. The amount for partially worked months is 2.835 + 19.53 = 22.365 days.
Add item 1 + item 2 to calculate the total number of days. 293 + 22.365 = 315.3 days. Round up to 315 days.
Our sample should take into account that the amount of payments DO NOT INCLUDE sick leave and vacation pay. Therefore, we need to subtract these payments from the total amount; we get 0 - 10,000 rubles. = 360,000 rub.
Now all that remains is to calculate the amount of Kuzkina’s average daily earnings. For this, 360,000/315.3 whole days = 1,141,769 rubles. There's just one small thing to do: accrue vacation pay.
We calculate the amount of vacation pay. 1,141,769 * 10 days of vacation, which Kuzkina wants to take. It turns out that we have to charge her 11,418 rubles.

Calculation of vacation pay for summarized accounting of working hours

When accounting for working time in total, vacation pay and compensation payments for unused vacation must be calculated based on the average hourly earnings using the formula:

Average hourly earnings = Wages actually accrued during the pay period / Number of hours actually worked during the pay period

Average earnings for the period:

Average earnings = Average hourly earnings x Number of working hours according to the employee’s schedule in the period subject to payment

Example

The number of working hours in the billing period is 1974 hours.

Number of working hours in the period for which average earnings are paid:

40 hours / 5 days × 2 days = 16 hours

For 2 days during which the employee was on a business trip, he must be paid:

303.95 × 16 = 4,863.20 rubles.

Procedure for calculating compensation for unused vacation

The employee must submit an application for compensation for unused vacation. The same procedure is used for dismissal and payment of compensation.

IMPORTANT! It is believed that 1 month worked by an employee = 2.33 days of vacation. This figure was entered easily: the 28 allotted days were divided into 12 months of the year and it was obtained that for any month worked the employee was entitled to 2.33 days of vacation. This routine has been used for a long time. Upon dismissal, your employee should receive not only a payment (salary that he earned but did not receive), but also monetary compensation for vacation that was not used.

The principles of calculation here are approximately the same as in previous situations. One single change: the average daily earnings will need to be multiplied by the number of days that your employee never used for vacation.

The formula for calculating monetary compensation upon dismissal is as follows:

The number of months fully worked by the employee * by the coefficient * of the employee’s average daily earnings.

ATTENTION! The number of months fully worked by an employee are those months in which he worked more than 15 days. If an employee has worked for 14 days and asks to quit in the first half of the month, then this month is NOT taken into account in the calculation!

Sample calculation of the amount of compensation upon dismissal or upon application of an employee

Let’s say Petrova worked at the company for 10 months, and on the 8th she wrote a letter of resignation due to her own desire. In the first month she earned 10,000 rubles, in the second - 10,000 rubles, in the third - 20,000 rubles, in the fourth - 18,000 rubles, in the fifth - 12,000 rubles, in the sixth - 7,000 rubles, in the seventh - 3,000 rubles. , for the eighth - 2,000 rubles, for the ninth - 8,000 rubles, for the tenth - 10,000 rubles. TOTAL:

10,000 + 10,000 + 20,000 + 18,000 + 12,000 + 7,000 + 3,000 + 2,000 + 8,000 + 10,000 = 100,000 rubles.

Her average daily earnings were: 100,000 / 12 / 29.3 = 284.4 rubles.

Since she wrote her resignation letter on the 8th, the 8 days she worked that month are not taken into account.

Petrova worked 10 full months, and for 1 month she is entitled to 2.33 days of vacation. This means that Petrova will need to pay full compensation for 10 months * 2.33 = 23.3 days of unused vacation.

ATTENTION! The new law clearly indicates that the rounding of figures obtained as a result of calculations should be carried out IN THE FAVOR OF THE EMPLOYEE, and not according to the rules of mathematics. This means that you will have to pay compensation within 24 (!) days. Pay attention to this feature and remember our example in order to respect the rights of employees and pay them the required amount upon dismissal.

To calculate the amounts due to Petrova, we simply multiply the number of vacation days by the average daily earnings:

24 * 284, 4 rubles = 6,826 rubles.

This amount is calculated, calculations are made within the time limits established by law.

NOTE! The amounts of wages/vacation/sick leave indicated in the calculations are for illustrative purposes and are used to simplify the understanding of complex formulas. Next to any calculation formula (for full work, for part-time work, for dismissal) you will find a sample calculation.

Calculation of vacation pay for seasonal work and short-term employment contracts

Employees who have entered into an employment contract for a period of up to two months (Article 291 of the Labor Code of the Russian Federation) and employed in seasonal work (Article 295 of the Labor Code of the Russian Federation) are paid vacation at the rate of two working days per month of work. Article 139 of the Labor Code establishes that for such categories of workers, the average daily earnings are determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.

Average daily earnings = Earnings included in the calculation / Number of working days according to the calendar of a six-day working week

Example

The number of working days according to the six-day working week calendar in the billing period was:

March - 26 days;
April - 25 days;

The total number of working days is: 26 + 25 = 51 working days

Amount of vacation pay: 1,960.78 x 4 = 7,843.12 rubles.

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Number of vacation days to calculate

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take time off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be taken off continuously.

Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, workers under 18 years of age must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)

Labor legislation also provides for additional leaves for employees (Article 116 of the Labor Code of the Russian Federation).

Important! Non-working days to which holiday weekends are postponed are included in the calculation. If the day off coincides with a holiday, then the Government of the Russian Federation issues a resolution setting the date to which the day off and holiday is transferred. For example, in 2021, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If an employee is on vacation on May 10, this day must also be paid.

Calculation of the number of days worked

Before actually calculating vacation pay in 2021, you need to determine the number of days actually worked by a person during the calendar year preceding the vacation. An employee’s right to paid annual leave arises 6 months after being hired. In addition, the legislation provides for cases in which you can go on vacation after 3 months (if you have children under three years old, before going on maternity leave, when working part-time).

The calculation of vacation pay in 2021 depends mainly on the number of days worked by the employee.

It is important to note that even if the entire calendar year (12 months) has been worked, the days of sick leave, business trips and previously granted vacations should be deducted from the calculation of vacation pay. A complete list of exceptions is given in paragraph 5 of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Resolution No. 922).

To calculate the number of days actually worked, Russian legislation provides a simple formula, and the average monthly number of calendar days is set as 29.3. Thus, for a full year worked, the number of days will be:

12 x 29.3 = 351.6

Let's look at another example: an employee worked for 7 months from January to July inclusive and was going on vacation. In addition, he was on sick leave for 8 calendar days in April. Consequently, they worked in full for 6 months and 22 calendar days of April. The formula for calculating days worked will be different:

For 6 full months: 6 x 29.3 = 175.8
For April: 30 calendar days x 22 days worked / 29.3 = 22.53
Total: 175.8 + 22.53 = 198.33

Determining the billing period

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As a general rule, the billing period for calculating average daily earnings is defined as 12 calendar months preceding the month in which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 , hereinafter referred to as the Regulations).

This is important to know: Unemployment benefits after maternity leave

It is necessary to exclude from the billing period all the time when the employee (clause 5 of the Regulations):

Received payment in the form of average earnings (with the exception of breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid leave;
Was on sick leave or maternity leave;
Didn’t work due to downtime through no fault of his own;
Did not participate in the strike, but due to it could not work;
Used additional paid days off to care for disabled children and people with disabilities since childhood;
In other cases, he was released from work with full or partial retention of wages or without pay. For example, vacation time at your own expense or parental leave.

It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid wages for the days actually worked, or this entire period consisted of time excluded from the calculation period. In this case, as the calculation period you need to take the 12 months preceding the first mentioned 12 months (clause 6 of the Regulations).

If the employee did not have actual accrued wages or actually worked days during the billing period and before it began, then the days of the month in which the employee goes on vacation are taken as the billing period (clause 7 of the Regulations).

A collective agreement or local regulatory act may provide for other billing periods for calculating average wages, if this does not worsen the situation of workers (Article 139 of the Labor Code of the Russian Federation).

Algorithm for calculating average daily earnings and accrual of vacation pay

1. Determine the list of payments made to the employee.

The calculation of average daily earnings includes payments prescribed in the regulations of the organization that were accrued to the employee in the billing period. The source of these payments does not matter. But a number of charges are not included in this list:

various social payments in the form of financial assistance, travel, training, etc. (clause 3 of the Resolution);
payment for business trips, downtime, periods of incapacity, etc. (clause 5 of the Resolution);
compensation for the use of personal property in work, etc.

2. Select the billing period.

The calculation period for vacation pay is 12 calendar months before the vacation.

Important! A calendar month is the period from the 1st to the 30th or 31st of the month (for February - from the 1st to the 28th or 29th, depending on the year). For example, if the vacation falls in November 2021, then the billing period will be 11/01/2018 - 10/31/2019.

There are situations when in the 12 months preceding the vacation the employee had no earnings or did not actually work. In this case, clause 6 of the Resolution prescribes calculating the employee’s average daily earnings from the amount of income received for the previous period, similar to the calculated one. If in fact the employee did not work and did not receive wages both in the billing period and in the period preceding it, then the average daily earnings are calculated based on earnings accrued for the actual days of work in the month when the event occurred in connection with which the average daily earnings are retained (p 7 Regulations).

When calculating vacation pay, periods and amounts paid during these periods are taken into account when the employee was present at the workplace in accordance with the work schedule under the employment contract. According to paragraph 5 of the Resolution, when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

the employee was accrued disability benefits or “maternity” payments;
the employee did not work due to downtime for which the employer is to blame, or for reasons that cannot be influenced by either the first or the second, etc.

3. Calculate average daily earnings.

To calculate payment for vacation, which is provided in calendar days, the average daily earnings are determined as wages for the billing period, divided by 12 and 29.3. Where 12 are the months of the billing period, and 29.3 is the average monthly number of calendar days.

If there are months not fully worked in the billing period, the average daily earnings are calculated as follows:

earnings for the billing period / (29.3 x number of months fully worked + number of calendar days in months not fully worked)

The number of days of an incompletely worked calendar month = 29.3 / the number of calendar days of an incompletely worked month x the number of calendar days worked in this month (clause 10 of the Resolution).

4. Withhold personal income tax, pay vacation pay, and calculate contributions.

The amount of vacation pay is determined by multiplying the average daily earnings by the number of calendar days of vacation. When the vacation pay calculation is done, you need to allocate personal income tax and pay the employee the amount minus tax.

According to Art. 136 of the Labor Code of the Russian Federation, vacation pay is paid no later than three days before the start of the vacation. For personal income tax purposes, the day vacation is paid is the day the employee receives income. The deadline for tax payment is until the last calendar day in the month of payment of vacation pay (Article 226 of the Tax Code of the Russian Federation).

Contributions from the amount of vacation pay must be accrued in the month of their accrual. The deadline for transferring contributions to the budget is until the 15th day of the month following the accrual of vacation pay (Article 431 of the Tax Code of the Russian Federation).

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Accounting for salary increases (tariff rates)

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When calculating vacation pay, you need to apply an increase factor if salaries (tariff rates) have been increased:

During the billing period, immediately before or during vacation;
The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch or at least a structural unit (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if the salaries of all employees of the “Accounting” department of the enterprise were increased, then it is necessary to apply the coefficients when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for salary accountants, the coefficient does not apply.

Increase factor = New salary / Old salary

If, along with a salary increase, the structure of monthly payments and salary bonuses changes, then the formula will be as follows:

Increase coefficient = (New salary + New monthly payments, allowances and additional payments depending on the salary amount) / (Old salary + Old monthly payments, allowances and additional payments)

When applying increase factors, it must be taken into account that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are set as a fixed percentage or a certain multiple of the salary (tariff rate). Those payments that are set in an absolute amount (independent of salary or tariff rate) or in the form of a certain range (range) of percentage values or multiples in relation to the salary (tariff rate) do not need to be increased to calculate average earnings.

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How to calculate vacation pay in 2021

This article is a guide for those who need to correctly calculate vacation pay. It lists the documents that must be completed and provides formulas for calculating average earnings in 2021. In addition, the article contains examples for all sorts of situations: when the billing period has not been fully worked out or not worked out at all, when an employee’s salary has been indexed, a bonus has been given, etc. It also tells how to calculate taxes, contributions and reflect them in accounting.

How to prepare documents for vacation pay

1. Vacation schedule. It is drawn up at least two weeks before the start of the calendar year, based on the wishes of employees, legal requirements and the interests of the employer. Both the employer (organization or individual entrepreneur) and employees are required to comply with the schedule (Article 123 of the Labor Code of the Russian Federation). There is a unified form No. T-7. It contains, among other things, columns 8 and 9. They must be filled out if the originally planned vacation was subsequently postponed.

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2. Employee statement. It is written when you need to go on vacation outside of your schedule. If the schedule is followed, then you can do without an application.

The employee must submit an application in advance so that the accounting department has time to calculate and pay vacation pay no later than three days before the start of the vacation.

General Director of LLC "ChOP "CheKa"

from security guard A.A. Simonov

Please provide me with annual paid leave for a period of 14 calendar days from November 5, 2021 to November 18, 2021.

October 31, 2021

3. Notification of the start of vacation. It is necessary if a person will rest according to a schedule. At least two weeks before the start of the vacation, personnel officers must notify the employee about this against signature. If the basis is not a schedule, but a statement, it is not necessary to notify the employee.

This is important to know: Is leave without pay included in the length of service?

4. Order (instruction). It is needed both in case of going on scheduled leave and in case of filing an application. There are unified forms: No. T-6 (for one employee) and No. T-6a (for several employees).

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5. Note-calculation. Usually use form No. T-60. The first side contains the start, end, and rest dates. On the second side there are payment details.

6. Personal card. In the form No. T-2 there is a section VIII intended for information about leave.

7. Time sheet. The corresponding days should be indicated by a letter or numeric code (for annual basic paid leave these are “FROM” and “09”

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ATTENTION. Previously, organizations and entrepreneurs were required to use unified forms of personnel documents, in particular, forms No. T-2, T-6, T-6a, T-7, T-12, T-13 and T-60 (approved by resolution of the State Statistics Committee dated 01/05/04 No. 1). But now employers can do this voluntarily, or develop their own forms (information from the Ministry of Finance dated 12/04/12 No. PZ-10/2012).

Calculation of vacation pay in 2021 (in calendar days)

The amount is calculated using the formula:

Amount of vacation pay = average daily earnings × number of calendar days of vacation

Calculation of average daily earnings

It depends on whether the billing period has been fully worked out or not, that is, 12 calendar months preceding the month the vacation begins.

If the billing period has been fully worked out, the formula given in Article 139 of the Labor Code of the Russian Federation is applied:

Average daily earnings = earnings for the billing period / 12 / average monthly number of calendar days (it is equal to 29.3)

If the billing period has not been fully worked out, or there were excluded days (sick leave, vacation, etc.), another formula is applied. It is given in paragraph 10 of the Regulations 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; hereinafter referred to as the Regulations):

Average daily earnings = payments that are included in the calculation of average earnings / (average monthly number of calendar days × number of fully worked months + number of calendar days worked in partial months)

Number of calendar days worked in an incomplete month = average monthly number of calendar days / total number of calendar days in a given month × number of calendar days in a given month attributable to hours worked

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IMPORTANT. It happens that in the billing period there was not a single day actually worked, or actually accrued wages. Then the average earnings must be considered for the previous period of time equal to the billing period (clause 6 of the Regulations). And if there were no salaries and days worked even in the previous period, the actual earnings for the month in which the vacation began are taken into account. In the absence of such earnings, calculations are made based on the salary (clause 7 and clause 8 of the Regulations).

Procedure for granting leave for incomplete periods

Even if an employee has worked for the company for less than twelve months, he has the right to go on vacation. In fact, for every day spent in service, money is awarded for future vacation. They are summed up in a special account.

As noted above, the right to paid rest appears after six months of work. But there are categories of citizens who can take vacation even earlier:

Pregnant women going on maternity leave.
Minor employees.
Adoptive parents of a baby up to three months old.
Men who have had a child.
Part-time workers who are scheduled to rest at their main place.

According to the law, the employer can, at its discretion, release a person from the second day of employment. But with this option, calculating vacation for less than a full month does not play a role, since, in fact, the vacation is given in advance.

Key calculation data

If an employee worked continuously for a year and decided to go on vacation after twelve months, then there is no need to calculate the number of days, since it is enough to refer to the employment contract and find out how many days are allotted. It is more difficult when a person decides to exercise his right to early leave, since it is necessary to calculate how many days he managed to work.

The rules for calculating vacation for an incomplete year come down to two principles:

The average number of vacation days per month is obtained by dividing the total by twelve. For example, 12/28=2.33.
When calculating, all full months are taken into account, as well as those in which more than fifteen days were worked.

If a person is entitled to more vacation days than twenty-eight, then this number is divided by twelve. That is, all available days of rest are first summed up, and then the monthly average is calculated.

Algorithm for calculating rest duration

The sequence of actions when calculating the number of vacation days can be presented as follows:

Determining how many days of rest a person is entitled to per calendar year.
Calculation of the monthly average.
Calculation of the number of fully worked months and days in non-integer periods.
Multiplication of certain indicators.

There are two categories of citizens for whom the calculation is made in a different way:

seasonal workers;
people employed under a fixed-term contract.

It is important to know! For these population groups, for each month worked, in accordance with Article 291 of the Labor Code of the Russian Federation, two days of vacation are accrued. This rule is also stated in the employment contract.

Billing period

The standard calculation of the number of vacation days uses a twelve-month calculation period, but when the employee has not yet worked for a whole year, his entire service life is taken as a basis.

Moreover, it is important to remember about the rule associated with incomplete months. If more than fifteen days are worked, the period is taken into account in full; if less, it is completely discarded. Note that sick leave and absenteeism, that is, moments when a person was absent, are also deducted from the calculations.

Example of days calculation

In order to summarize all the rules and principles described above, let's look at an example of how to calculate vacation for less than a month and a year. Let’s say that citizen K got a job at the company on February 10, 2021 and plans to go on vacation on November 5, 2021. She is entitled to a standard rest period of twenty-eight days.

First of all, it is necessary to determine the average monthly number of days. Since the rest period is standard, the indicator will be 2.33. Next, we calculate for what periods vacation is granted:

in February, the citizen worked twenty days - more than half, therefore, it will be taken into account;
for the next eight months the woman worked entirely;
in November he will be on duty for only four days - he will be discarded.

It is important to know! It turns out that the employee has the right to 21 days of rest (2.33 * 9 = 2.97). Rounding is always done in favor of the employee, and not according to the rules of arithmetic, when calculating vacation days for an incomplete month.

Why is the monthly average number of calendar days always equal to 29.3

This figure represents the number of calendar days in a year, reduced by the number of non-working holidays and divided by 12 months.

According to Article 112 of the Labor Code of the Russian Federation, Russia has officially established 14 non-working holidays: January 1, 2, 3, 4, 5, 6 and 8 (New Year holidays), January 7 (Christmas Day), February 23 (Defender of the Fatherland Day), 8 March (International Women's Day), May 1 (Spring and Labor Day), May 9 (Victory Day), June 12 (Russia Day) and November 4 (National Unity Day).

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

Thus, to find the average monthly number of calendar days, you need to subtract 14 days from 365 (or 366) days, and divide the resulting result by 12 months. After rounding, the final value is 29.3.

Deadlines for payment of vacation pay

According to Article 136 of the Labor Code of the Russian Federation, payment for vacation is made no later than three days before its start. The countdown is carried out in calendar days (Article 14 of the Labor Code of the Russian Federation). So, if the start of the vacation falls on Monday, the money must be paid no later than Thursday of the previous week (letter of the Ministry of Labor dated 09/05/18 No. 14-1/OOG-7157; see “Vacation starts on Monday: when should vacation pay be paid?”).

ATTENTION. The law does not establish the earliest date when an employer is required to pay vacation pay. This means that a company or individual entrepreneur can issue money four, five or more days before the start of the vacation, and this will not be a violation.

Compensation for unused vacation must be issued on the day of dismissal, or no later than the next day after the request for payment is submitted (Article 140 of the Labor Code of the Russian Federation).