Vacation pay is the average earnings during vacation, which is calculated based on previously worked time. To calculate them correctly, the billing period is determined, the employee’s total earnings during this time are calculated, and then the average daily earnings are calculated. Nothing complicated.
Let us remind you what you already know.
If an employee has an employment contract, he is entitled to 28 days of annual paid leave. These 28 days are spent in whole or in parts.
According to the law, an employee has the right to ask for the first vacation after six months of continuous work (Article 122 of the Labor Code of the Russian Federation). If an employee has been working for more than a year, then leave can be taken at any time.
The rules for granting vacations are prescribed in Chapter 19 of the Labor Code of the Russian Federation.
Determining the billing period
The standard billing period is the previous 12 months before the start date of the holiday. If an employee has been working at an enterprise for less than a year, the period is considered to be the entire period of work until the day of vacation.
If an employee takes a vacation on the last day of the current month, the billing period includes this month and the 11 previous ones.
Days of absence from duty are excluded from the calculation period:
- business trips;
- vacation at your own expense. This is also a leave without pay;
- temporary disability, maternity leave, days off for caring for the disabled and other situations from paragraph 5 of Regulation No. 922.
Weekends and holidays are included in the billing period.
Federal law on vacations in the Russian Federation for 2021
photo from thenounproject.com
Most people prepare for vacation in advance: this is due not only to natural forethought, but also to the fact that company managers need to draw up a vacation schedule.
Who is entitled to a well-deserved rest and when?
Every year, every working person has the right to rest, which lasts twenty-eight calendar days. It can be provided after six months from the moment the person officially worked in this company. The law does not prohibit the provision of leave to those who have not yet worked for the company for the above period: this is possible by personal agreement between the employee and the head of the company.
Few people know, but an employee has the right to take paid leave in the amount of 28 calendar days, having worked for six months, not a year (Letter of Rostrud dated December 24, 2007 N 5277-6-1).
There are categories of the population that the employer is obliged to
let them go on vacation before they have worked for six months. These include:
- women going on maternity leave or just returning from it;
- people who have adopted a child (children) whose age is not more than three months;
- persons under 18 years of age.
For the second and subsequent years of work at the same enterprise, an employee can be granted leave at any time, but it must be agreed in advance with the person who draws up the schedule. Also, the time of departure for legal rest is influenced by the priority established in each specific company. The manager must notify the employee no later than two weeks before the vacation is provided.
The schedule cannot be changed unilaterally: the manager and employee must agree on any changes. Management is legally prohibited from not releasing an employee for two years in a row. But if a situation arises in the company that the employee did not have time to take the required days during the year or his presence was necessary for the company, then all unspent days are transferred to the next year. By law, they must be “taken off” within the next 12 months from the beginning of the new calendar year.
From a legal point of view, it is quite possible to divide the vacation into parts. Moreover, at least one of them must be fourteen days. At this time, an employee can be recalled to work only with his consent. Part of the rest, upon the written application of the employee, can be replaced by monetary compensation. This is not a mandatory measure, but a possible option.
There are citizens who do not have the right to recall or replace part of their vacation days with money. These include minors, employees on maternity leave, as well as people whose professional activities are directly related to dangerous and/or harmful production.
Determining total earnings
Total earnings include:
- salary. The amount of salaries and rates that the employee receives;
- bonuses;
- all kinds of surcharges at certain rates;
- increases for length of service;
- various allowances. For example, for hazardous production or difficult working conditions.
For a complete list of allowances and payments that an employee can receive in addition to salary, see paragraph 2 of Regulation No. 922.
Total earnings do not include compensation and social payments:
- business trips;
- sick leave;
- material aid;
- payment for employee meals;
- fare.
Calculation of average earnings for vacation pay in 2021 - example of calculation
To determine the average earnings for 1 day, you need to use the following formula:
It can be used after a full month has been worked.
The formula for calculating vacation pay will be as follows:
Here's an example:
In 2021, citizen Ivanova earned 120 thousand rubles (SZ). To this amount you can add all the bonuses you received during the year.
- Her average monthly earnings (ASM) will be 12 thousand rubles. The total annual earnings should be divided by 12.
- The average daily earnings (ADE) of a citizen will be 409.55 rubles. It is necessary to divide the SMZ by a coefficient of 29.3.
- The amount of vacation pay will be equal to: 11,467.4 rubles. This is taking into account 28 calendar days.
- It follows: 409.55 x 28 = 11467.4.
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.
Changes to the calculation of vacation pay in 2017
There is nothing complicated in calculating vacation pay. But there are some changes every year, so you need to be careful about this accounting operation. There will be certain nuances in the new year 2021.
Vacation pay is a monetary payment to employees who take a well-deserved vacation. This is not a salary received monthly. Due to the law, all employees must take rest once a year (in some cases, more often). Everyone can independently decide when exactly to go on vacation, based on their employment contract. During this period of time, a certain amount of money is paid for each day of rest.
The most important thing is that a person’s age, experience, and gender do not play any role. Vacation is provided to everyone who works, and vacation pay in 2021 is calculated according to the standard scheme.
During your vacation, no one can fill your work vacancy. Upon returning to work, the same employee will continue to perform his or her duties.
After 6 working months, there is also the opportunity to go on vacation. Also, after three months you can go on vacation if:
- work is carried out part-time;
- there is a child whose age is less than 3 months;
- maternity leave is coming;
- it is necessary to accompany your own child to the place of study when the admission stage is underway.
The number of vacation days affects the amount the employee will receive. There is a Labor Code for this - all of the above applies to budget-type organizations. Private companies have a slightly different approach. When concluding a contract, it indicates the vacation days (usually 28 days). People who work in special conditions receive certain benefits, larger payments and more days to rest. Vacation pay in 2021 is calculated using an accountant's calculator. This is the only way to get accurate numbers.
Most often, after one working year, the employee goes on vacation. This is the billing period. Sometimes it happens that new workers get the opportunity to rest earlier than the specified period, including until the next scheduled period.
We pay vacation pay
Vacation pay is paid 3 calendar days before the employee goes on vacation. The employee got ready on Monday, vacation pay is needed on Friday.
Simplified workers in the “Income minus expenses” mode take into account vacation payments on the day of settlement with the employee. Payers of UTII and simplifiers on “Income” can accept expenses on any day, this does not affect the amount of tax.
Personal income tax must be transferred from vacation pay. Personal income tax on vacation pay is transferred no later than the last day of the month. The amount of tax withheld and transferred is reflected in the quarterly report on Form 6-NDFL.
Vacation scheduling
The vacation schedule is an internal regulatory act of the organization, which fixes the procedure for providing vacations to employees. The rules for its preparation are determined by Art. 123 Labor Code of the Russian Federation. In particular, they establish that this schedule must be drawn up in December of the previous year, and its content must be agreed upon with the trade union organization. In addition, it is necessary to take into account that the provisions of Part 4 of this article of the Labor Code give some groups of employees, including pregnant women, minor workers and other categories, the right to independently choose when to go on vacation. At the same time, drawing up a schedule is mandatory for every employer.
According to current legislation, an organization has the right to independently establish the form of a document recording the priority of the duration of vacations, or use for these purposes a unified form known as Form No. T-7. At the same time, the established procedure for drawing up schedules allows for changes to the approved procedure if they are due to valid reasons for the employee or employer. However, appropriate changes can only be made with the consent of both interested parties.
Social insurance against accidents at work in 2017
In the coming year, all insurance premiums will be paid by the insured employee according to a new procedure and a certain tariff, which was approved and put into effect by federal law. Now the mandatory insurance premium will be deducted from wages, bonuses and other sources of income. In other words, a contribution is withheld from any type of income.
This year, the insurance premium will be charged in the amount of “60%” of the amount of the insurance tariff.
Labor legislation for small businesses in 2021
In our country, labor law was written and aimed at larger enterprises. In the coming year, all the strict standards that were created earlier will become much simpler and more loyal. But at the same time, the requirements regarding the protection of health and work activities of the employee remain unchanged.
As for small enterprises, this year, according to the new legislation, they are exempt from approving the vacation schedule and maintaining work books.
As can be seen from all of the above, 2021 presented the citizens of the Russian Federation with a fairly large number of innovations that can improve the lives of some segments of the population.
As a result, I would like to add that our government’s plans include several more innovations that will help make life much easier for almost every person. We will soon find out what these changes will be and what areas they will affect.
