⭐ Deadlines for payment of vacation pay and the procedure for their calculation

Legal basis

How vacation pay will be paid in 2019-2020 will become clear when they consider the bill proposed by the Ministry of Labor, which has not yet even been submitted to the State Duma of the Russian Federation for consideration.

Currently, the payment date is determined strictly according to the norms of the Labor Code of the Russian Federation. It is necessary to refer to Art. 136 of this codified act. The last paragraph of the article contains a brief formulated rule, which raises so many questions in practice: the employer is obliged to issue vacation pay to the employee no later than three days in advance.

It would seem that this principle is formulated as clearly as it is defined in Art. 22 of the Tax Code of the Russian Federation, deadlines for transferring personal income tax from vacation pay: no later than the last day of the month of their transfer. However, this is not entirely true; in practice, various situations arise, which we will discuss in more detail later.

When do they pay and what is withheld?

The period when vacation pay and salary before vacation are paid is indicated in Article 136 of the Labor Code of the Russian Federation. The amount of vacation pay must be paid no later than three calendar days before the start of the vacation. But it is not necessary to transfer wages by the specified date. Wages must be paid according to the general rules established in the labor and collective agreement.

Determine the period in calendar days. But if the specified period includes weekends or holidays, then issue a vacation calculation in advance. That is, the day before (Letter of Rostrud dated July 30, 2014 No. 1693-6-1). For example, an employee goes on vacation on Monday. Pay your vacation pay on the previous Thursday. In this case, GIT inspectors will not be able to accuse the employer of violating the provisions of Art. 136 Labor Code of the Russian Federation.

IMPORTANT!

If vacation pay is accrued in favor of civil servants, then the salary for the vacation must be paid no later than 10 calendar days before its start date (Part 10, Article 46 of Law No. 79-FZ of July 27, 2004). For municipal employees, deadlines are established by regional and local legislation.

Do I need to pay salary along with vacation pay? No, but it's possible. If you still decide to pay, then check the requirement of Art. 136 of the Labor Code of the Russian Federation, so that earnings are transferred to employees at least every half month. Otherwise, administrative penalties may be applied to the employer under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Withhold personal income tax from the accrued amount for vacation in the same way as from wages. The deadline for transferring income tax on vacation and sick leave is no later than the last day of the month in which the income was paid. Calculate insurance premiums in the general manner. Insurance coverage must be paid to the Federal Tax Service and the Social Insurance Fund before the 15th day of the month following the reporting month.

Features of vacation payments

Transferring vacation pay is an operation similar to calculating salary receipt. Payment occurs in stages:

The accountant calculates the amount of vacation payments.
The employee is notified of this, as well as how much he is entitled to. The notification comes in writing.
Money in a predetermined amount is transferred to the person’s salary card. In addition, he can receive them in cash through the cash register. It all depends on the form of remuneration chosen by the organization.

Vacation pay is a citizen's income. Therefore, officially working citizens are responsible for paying taxes to the state budget. And this fee is included in the amount of vacation pay, calculated at a rate of 13%. The amount of the mandatory fee is withheld from the company employee when issuing money. In addition to taxes, do not forget about the contributions that are transferred by the employer to extra-budgetary funds.

The legislator does not set the exact date when you need to apply for leave. If, for example, this is done 3 days in advance, the employer will not have time to calculate vacation pay. Therefore, it is better to write it a week before the intended vacation. At many enterprises, the application is written in 2 weeks.

Rules for issuing/transferring funds to an employee according to the law

Payment of vacation pay is carried out in accordance with a number of rules. The employer is responsible for the timely accrual of funds to the employee before the upcoming release from work. Therefore, the manager needs to know how vacation pay is paid when a subordinate goes on vacation.

Money can be provided in cash. In this case, the employee must go to the company’s cash desk. Cashless payment is more convenient. With this payment option, funds are transferred to the salary card. The entire due amount of money must be paid in full within the period prescribed by law.

Employers need to know the current provisions of the Russian Labor Code, and also be prepared for the innovations that the government of the country is planning.

General accrual algorithm

Every employer is required by law to pay statutory holiday pay strictly in the prescribed amount. If this rule is not followed, the company or individual entrepreneur will be assessed a certain fine. Calculating the amount of holiday pay required by law is relatively simple. It is carried out as follows:

The estimated time period is determined. By default, its standard value is 12 full months preceding the start of vacation or dismissal. If such a billing period is slightly different, you will need to set the year and month yourself;
Time periods that are not used to calculate compensation are excluded. A detailed list of days is presented in the official government decree;
In conclusion, the personnel employee multiplies the total number of days by the average daily earnings established in the organization. After this, personal income tax is calculated, the amount of which is subtracted from the final amount.

The amount received after calculations must be transferred to the employee within the period established by modern legislation.

The process of crediting vacation pay is carried out using the usual method - card, cash at the cash desk. The payment of the required amount is reflected in the accounting report. Failure to comply with this rule will automatically result in the appointment of an official desk audit. This situation, in turn, will lead to rather unpleasant consequences for the employer. These may include fines and other equally serious sanctions.

What amounts should be included in the calculation?

When calculating average earnings for a working year, it includes those payments that are approved by the organization. Such payments include: salary at the approved rate; compensation for overtime work; premium; other payments for labor performance. But there are payments that can be issued along with the salary, but will not be taken into account when calculating vacation pay. These are: travel payment; compensation for food and the use of personal transport; sick leave; other non-labor or social benefits.

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When is it paid?

Every employee who is authorized to calculate and accrue funds is required to know when vacation pay is paid? The legislation has established a certain period for this - three days before the start of the holiday.

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But this issue also has its own nuances. For example, what to do if the accrual date falls on a weekend and the accounting department is closed. In this situation, the money must be transferred on the last working day before the weekend. The same applies to holidays. According to the law, none of the holidays, especially long ones, can interfere with the payment of vacation pay.

Therefore, if vacation starts on Monday, when are vacation pay paid? Funds can be transferred on Friday. In addition, tax is also charged on vacation pay. This fact should not be forgotten when calculating funds.

Another fact that cannot but concern employees is whether vacation pay is paid along with their salary or not? The law does not provide for such a rule. Not a single legislative act speaks of this as an obligation, which means that the employer should not pay both wages and vacation pay at the same time. The employee must receive vacation pay three days before the rest, and the salary must be accrued on time.

3 working days or calendar days

No changes have been made to this rule. Thus, the payment period for vacation pay in 2021, as in all previous years, is three days. However, the practical application of this rule has long been a matter of debate. It is not clear from the text of the article whether the payment period for vacation pay is 3 working or calendar days, and whether the payment day is included in the specified period. No separate methodological instructions were given in this regard, however, explanations from the Ministry of Labor did follow, although they were quite contradictory; there is also no uniform judicial practice on this issue.

Features of granting vacations

Vacation pay is accrued at the request of the employee. Large enterprises maintain a vacation schedule, which is laid out before the start of the calendar year. This helps create a continuous production process and allows the accounting department to make all payments correctly and on time. The vacation schedule is maintained in accordance with Article 123 of the Labor Code of the Russian Federation.

123 Article of the Labor Code of the Russian Federation

In small companies there may not be such a schedule, in which case the manager can independently designate the recommended vacation period. But in any case, if an employee writes a statement, according to the law he cannot be refused. In addition, the enterprise must maintain a time sheet. This is a document that controls employee visits. An Order must be drawn up for the enterprise, which designates the person responsible for maintaining the Timesheet.

Timesheet of Working Days

The document can be completed in writing or electronically. The choice of report card designation (letter or code) is also determined by management.

Article 135 of the Labor Code clearly regulates the procedure for registering leave and calculating money. Payment to an employee can be made in any way:

to a current bank account;
on the map;
cash at the cash register.

Each employer independently establishes for itself a convenient form of payment.

Vacation pay can be issued to an employee either in cash or in non-cash form.

Transferring money to a card is much more convenient for an enterprise, as it allows you to minimize the costs of cash transactions. When hiring an employee, the company must control the opening of a bank account. The employee writes a statement to the accounting department, where he indicates the account details. According to this statement, all accruals and payments (vacation pay, sick leave, bonuses, wages) are carried out in the future.

The procedure for granting vacations

Terms and procedure for calculating vacation pay according to the Labor Code of the Russian Federation

To calculate vacation, the following indicators are taken into account:

The number of working days of a person. This is the billing period and its duration.
The amount of wages for the billing period.
Rate for 1 working day (average).
Total payment amount.

The main indicator in calculating vacation is the billing period. It determines the number of days that employees are paid when they go on vacation.

If a person has worked for a company for at least a year, then his pay period is 12 months. All calendar days are counted, from the 1st to the 30th or 31st of a specific month. In addition, an indicator of the employee's salary is required. It is considered the total income received by him during the billing period. How is vacation pay paid correctly? If a person works at an enterprise and regularly receives a salary, then it will be multiplied by 12 (the sum of the months of the year). From this we get the amount of earnings for the year. But such a calculation occurs if a person has worked at the enterprise for more than a year.

The average income that a person receives in 1 day is also a component of the calculation.

Important
It is logical that a person may not work at the enterprise for 12 months, but he is still entitled to vacation. In this situation, a different calculation algorithm is used, since each case is individual.

Regardless of the calculation, an employee of an enterprise has the right to vacation. It must be provided by the employer every year. Rest is paid. This system should not be confused with other leaves, which are regulated by other articles of the Labor Code of the Russian Federation, and can be provided by agreement between the employer and his employee. How are vacation pay paid? Three days before going on vacation according to the previously written schedule.

Number of vacation days in 2021

The minimum duration of annual paid leave is 28 calendar days (Part 1 of Article 115 of the Labor Code of the Russian Federation).

From the recent letter of the Ministry of Labor dated September 24, 2019 No. 14-2/OOG-6958, we can conclude that an employee must take 14 days off in a row for the current working year. Let me explain.

The Labor Code of the Russian Federation allows the annual paid leave to be divided into parts by agreement of the parties (Part 1 of Article 125 of the Labor Code). In this case, one of the parts must be at least 14 calendar days.

According to the Ministry of Labor, at least 14 calendar days should be part of the annual paid leave for the current working year. If an employee takes seven days for the last year and seven for the current year, the requirement of Part 1 of Article 125 of the Labor Code will not be met.

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For example, an employee has accumulated seven unused calendar days of vacation for the last working year. He plans to add them to the vacation for the current working year. In this situation, the duration of one part of the vacation in the current year must be at least 21 calendar days (14 + 7). Then there will be no complaints against the company. That is, the employee must take at least 14 days off in a row for the current working year.

When does an employer pay for vacations and when not?

The employer pays the employee for vacation if this is provided for by current legislation or a collective agreement. According to Article No. 114 of the Labor Code of Russia, subordinates are annually granted exemption from work for rest, while retaining their place and position. This period is subject to payment.

In addition to the main vacation, there are also additional ones. They can also come with content. Required for employees who work in harmful and dangerous conditions, on irregular schedules, in the Far North and equivalent areas.

Enterprise managers have the right to expand the list of preferential categories to provide additional compensated leave at their discretion.

Article No. 116 of the Labor Code is devoted to annual additional leave. Exemption from work is also granted to persons who are receiving their first higher education (for passing the exam, writing and defending a thesis), and young mothers. This is stated in articles 173, 255 of the Labor Code of the Russian Federation. All days spent on such leave are subject to payment.

Upon written application, an employee may be given an exemption from work for family reasons and other valid reasons. This is discussed in Article No. 128 of the Labor Code of the Russian Federation. Such vacations are not subject to payment by law. But management may, at its discretion, retain the employee’s average earnings or pay him financial assistance.

As a rule, this applies to situations where an employee takes time off due to the death of a relative.

Unpaid additional leave in accordance with the Labor Code is granted to the following categories of persons:

working disabled people;
WWII participants;
working pensioners;
citizens who receive a second higher education.

Exemption from work is given on the occasion of a personal marriage or the birth of a child.

When are vacation pay transferred?

Finding out this period is necessary in order to plan a budget and calculate funds for vacation and other expenses.

The payment will be accrued after the employer’s order is submitted to the accounting department in form T-6.

How many days in advance

To find out how long before the start of the vacation vacation pay is transferred, you need to refer to the norms of the Labor Code of the Russian Federation - Art. 136. The last paragraph contains information that vacation pay is paid no later than three days before the start of the vacation.

Internal regulations may provide for a different period, but it should not be less than the period specified in the law.

Upon dismissal

If an employee quits and did not use his vacation, then the money should be calculated in the following way:

The coefficient is 2.33 (for a vacation of 28 days) multiplied by the number of months worked in a year.
The resulting value is the vacation time that must be paid. If an employee leaves in the first half of the month, then this amount will be rounded down; if in the second half, then up.
The calculated vacation period is multiplied by the employee’s average daily earnings.

Vacation pay must be paid along with the settlement. The employer must issue it on the last working day.

Payment of vacation pay according to the Labor Code of the Russian Federation must be made within the time limits established by law.

When going on maternity leave

You can receive basic paid leave payments only after leaving maternity leave and only if the woman decides to use the right to basic leave.

Material aid

One should distinguish from vacation pay financial assistance, which can be paid both by the employer and by other organizations - public associations and trade unions.

Its size is regulated by local regulations and depends on the decision of the organization’s governing bodies.

How is the amount to be paid calculated?

When determining the amount of vacation pay, you must adhere to a number of rules. They are established by the Regulations approved by Decree of the Government of Russia No. 922 of December 24, 2007.

The calculation of the amount of money to pay for vacation is carried out in accordance with the following algorithm:

the billing period is determined. In general cases, it is equal to the 12 months that precede the vacation;
all payments and periods are divided into two groups, which are included and which are not taken into account in determining the amount of vacation pay. Salary and quarterly or annual bonuses are taken into account. Travel allowances, social benefits, compensation and other accruals that do not relate to the wage system are not taken into account;
the average salary is determined. To do this, total income is divided by 12;
the average income of the employee is adjusted (if necessary). A correction factor is used for this;
the average daily wage is calculated;
the amount of vacation pay is determined. To do this, daily income is multiplied by the duration of release from work.

The following factors influence the amount to be paid:

seniority;
total duration of vacation;
salary amount;
change in salary, tariff rate over the last 12 months.

Responsibility for violation of payments

Sending employees on vacation is the direct responsibility of the employer. This is recorded in Chapter 19 of the Labor Code. The document specifies the procedure for its provision, maintenance and payment. The types of additional leave for this or that category of citizens or under different working conditions are indicated.

The employer is obliged to maintain a vacation schedule, which takes into account all staff rest days, and also monitor the timely transfer of money and calculation of vacation pay. Any violation is very strictly punished by supervisory authorities in the form of fines from 60 thousand rubles and above to the suspension of the organization’s activities for 90 days.

The fact of a violation can be recorded both during a routine inspection of the company by government agencies, and when an employee applies. First of all, the availability and validity of the schedule, the correctness of the submitted application and its dates, the presence of a signed order and information about the transfer of vacation money are checked. If any document is drawn up incorrectly, as a result of which the employee does not receive vacation pay on time or in full, this is a reason for imposing a fine.

Deductions and insurance contributions when calculating vacation pay

When calculating vacation pay, you should understand that insurance premiums are often charged on vacation pay. Deductions when calculating vacation pay are quite complicated by the current current legislation of the country. It is for this reason that very often vacation pay is paid as the first income of the month, so funds are deducted from them in full.

The amount of vacation pay is always taxed, so it is unlikely that you will be able to avoid deductions and insurance premiums. Insurance premiums are always calculated from all possible categories and types of vacation pay (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 of the law of July 24, 1998 No. 125-FZ). When calculating vacation pay, the deduction is made immediately.

Vacation pay that is not subject to insurance premium

There are two types of vacation pay that are not subject to insurance:

Additional vacation days for employees who were exposed to radiation during the accident that occurred at the Chernobyl nuclear power plant.
Rest time associated with treatment in sanatorium-resort institutions, which are provided to employees with illnesses or injuries caused by the profession. During an employee’s stay in sanatorium-resort institutions, rest time may vary depending on the diagnosis and purpose of the visit (prevention/treatment).

Payments upon dismissal

For unused vacation days when an employee is dismissed for any reason, including at the initiative of the organization for labor offenses, monetary compensation is paid for the remaining days of rest.

From the first day of work, a person accumulates days of rest. In the process of work, he must use them, but this does not always work out. Sometimes, due to large volumes of work or simply the employee’s lack of desire to rest, the right to vacation is not used. Sometimes the employer himself does not allow his subordinates to rest, which is a direct reason for contacting the authorities.

In any case, vacation days accumulate and do not expire after a certain amount of time. Article 127 of the Labor Code of the Russian Federation enshrines a person’s right upon dismissal to receive compensation for vacation days not taken off, or to use it one last time before leaving. The employer cannot prevent this.

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Vacation compensation is paid along with the calculation of wages on the day of dismissal automatically, and no statements need to be written. The calculation is based on the holiday pay formula. By agreement with the manager, you can take vacation instead of the work required by law upon dismissal.

In this case, a standard application is written, and vacation pay is paid according to the general scheme. Any discrepancy with the specified procedure and obstacle of the company management is a gross violation of the employee’s rights and can be punished by government authorities in the form of fines and removal from office.

Is it possible to increase vacation pay?

There are no measures to significantly increase vacation pay. But almost doubling the duration of vacation is quite acceptable. The minimum duration of vacation is 28 calendar days (Article 115 of the Labor Code of the Russian Federation). Employees have the right to rest the entire period or break it into several parts.

The legislation provides that one part of the vacation cannot be less than 14 days (Article 125 of the Labor Code of the Russian Federation). And the remaining two weeks can be divided as you wish. That is, you can take periods from Monday to Friday, and additionally rest on weekends.

Splitting vacation pay leads to a significant underestimation of the calculation base and a decrease in average earnings for calculating vacation. Therefore, the employee must make an independent choice about how to rest: longer or more expensive. Please note that not every employer will agree with such division.

Do not forget that there are profitable months for vacation, and there are unprofitable ones. It is most profitable to vacation in those months where there are more working days. Then the cost of one day is lower. Examples of such months are August, September, October. In January, for example, it is unprofitable to rest because there are few working days.

Changes in vacation pay payment terms from July 1, 2021

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In such a situation, in the employment contract, the director of the company makes reference to a specific provision of the collective agreement. When paying an employee his salary, the accountant indicates the following information on the pay slip:

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the main part of the salary, which is accrued for a specific month;
the size and basis of the deductions, if any;
monetary compensation, vacation pay, severance pay, etc.

Deadlines for payment of advance payments in 2021 From October 3, 2021, the changes provided for by 272-FZ came into force. Some amendments to the law also apply to advance payments.

The employer prescribes salary accrual periods here. He can also prescribe the issuance periods, describe them in another act, and leave a link to the document in the contract;

Rules of routine. The head of the company must indicate the periods for calculating wages in the rules of the schedule, and in other documents leave a reference to this provision. The fact is that the rules of the schedule are followed by all employees, and the employment contract is followed only by a specific employee. The company may not have a collective agreement;
Collective agreement. In this document, the head of the enterprise indicates the point in which the periods for accrual of salary are entered.

However, the legislation does not indicate whether this should be 3 full days or whether rest can begin on the third day after payment of vacation pay. It is also not indicated which days we are talking about: working days or calendar days. Three days can be interpreted in different ways.

In the situation that became the basis for the decision of the Perm Regional Court, the State Labor Inspectorate came to the organization with an unscheduled inspection of compliance with labor legislation and other regulatory legal acts containing labor law norms. The inspectors found a violation in the timing of payment of vacation pay.

They indicated that after payment of vacation pay, at least 3 full calendar days must pass before the start of the vacation. If this requirement is not met, the employee's rights are violated.

In the inspection report, GIT inspectors classified all situations where employees received vacation pay 3 days in advance as violations of deadlines, taking into account the day of going on vacation itself.

You can get a vacation after working a full six months. But this is a vacation “in advance”. Then leave will be granted every 11 months. At the end of each calendar year, a vacation schedule is drawn up, according to which all employees “walk” in the next calendar year.

Vacation can be divided into several parts, but one of them should not be less than 14 calendar days. Then you can “split” your vacation into at least 1 calendar day.

The procedure for “leaving” for a well-deserved work holiday is as follows:

the HR department notifies the employee in writing 2 weeks before the scheduled leave date;
the employee writes a leave application;
the employer signs the application and an order is issued based on it;
the employee receives “vacation pay” - compensation for the fact that he does not work on these days.

Vacation pay is paid based on the employee’s average earnings for 1 working day in the previous working year. To do this, you need to know the billing period - that is, the start and end date of the working year. For example, an employee goes on vacation in 2021 on July 8, and he got a job on March 23, 2021. The calculation period for vacation pay in 2021 is from March 23, 2021 to March 22, 2019.

To calculate average earnings, it is necessary to add up all labor payments to the employee and divide by the number of days he actually worked in the last working year. The result is the average employee's earnings per 1 working day. This number must be multiplied by the number of days of rest.

Rules for calculating vacation pay

When calculating vacation pay, it is important to rely on a few simple tips:

in order to calculate vacation pay, it is necessary to determine the average earnings (AS). To do this, you need to divide the amount of wages by the number of days in the month, taking into account workdays, weekends and holidays;
Knowing the average daily earnings, you can easily calculate the amount of vacation pay. To do this, the SDZ should be multiplied by the number of days according to the application;
After calculating vacation pay, the amount of income tax is determined, which must be withheld no later than the day the vacation pay is paid. The accounting department must transfer personal income tax in the same month to the budget in which the payment was made.

Algorithm for calculating vacation pay

Benefits must be accrued clearly according to the number of days specified in the application. Even if this period coincides with public holidays, the vacation is simply extended, but vacation pay for these days is not paid.

Thus, the month in which vacation pay was accrued in a situation where vacation starts on the 1st will be considered the month in which vacation pay was paid. This happens because income tax and its transfer to the budget will also be made last month.

The accountant must make the calculation based on average daily earnings. If, after the end of the billing period, it turns out that the SDZ is higher, then the employee will be recalculated and the money will be credited from above. When determining the average salary of an employee, the accountant does not take into account the following items:

travel allowances;
compensation;
benefit payments;
bonuses;
payment for a particularly important task, etc.

Calculation of average daily earnings

Also, if an employee is one of the company’s shareholders and is paid monthly dividends, they are not included in the amount of average earnings by the accountant.

To calculate the accrual amount, use the vacation pay calculator.

Additional questions

If the last of three days before the issuance of vacation pay coincides with a weekend

As mentioned above, vacation pay must be issued no less than three days before the first day of vacation. The deadline for paying vacation pay in 2020 remains the same; no changes regarding statutory standards have been adopted.

If the third day is a weekend or non-working day, the payment must be made taking this into account, that is, 4 or 5 days in advance. If the payment is made not through a cash register, but by non-cash transfer to a bank card, you need to take into account the working hours of banks. You may have to make the transfer earlier than 3 days before the start date of your vacation.

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For example, an employee is scheduled to go on vacation starting May 10, 2017. His vacation pay must be paid no later than May 7. Considering that May 7 is Sunday, and May 6 is Saturday, the day the benefit is issued is shifted. Even if the accounting department works on Saturdays and makes a transfer to the card, the bank is not working, which means the employee will not receive the money. Therefore, payment of vacation pay must be made no later than May 4-5, 2021.

Why vacation pay is less than salary

An unpleasant fact: vacation pay is often less than salary.

Salary for days worked is calculated simply: the salary is divided by the number of working days in the month and multiplied by the number of days worked. For example, in August of this year there are 23 working days, and in May - 20. One working day in May will cost more than in August.

Average daily earnings - the basis of vacation pay - are calculated on calendar days, not working days. Therefore, the SDZ is usually less than the cost of a working day.

When vacation falls only on working days - for example, Monday, Tuesday and Wednesday - then for these three days the person receives three SDZ. And three working days are deducted from his salary, which, as a rule, are more expensive.

Vacation pay can be unpleasantly small:

if the employee was on maternity leave, on sick leave, on a business trip, on vacation, or participated in blood donation days;
when there was a salary increase during the year;
there were no bonuses during the year (or there were, but not for work, but incentive payments in honor of an anniversary, for example);
there are holidays in the month.

The vacation application was submitted less than 3 days before the expected vacation date

Most likely, such leave will not be issued: the employer will not have time to make calculations and pay vacation pay.

Although the Labor Code of the Russian Federation does not regulate the time for submitting an application for vacation, given that vacation pay must be paid 3 days before its start, the application must be submitted at least 4 days in advance. Otherwise, the employer simply will not have enough time to complete the registration and payment within the period established by law.

It is worth noting that in most cases it is not necessary to apply for annual paid leave. The fact is that enterprises draw up a vacation schedule, of which the employee is notified in advance, against signature.

When the deadline established by the schedule approaches, the director issues an order to grant vacation, and the accounting department calculates vacation pay based on it. The employee, having read the order, puts his signature on it as a sign of consent.

If an employee requires paid leave, but not at the time established by the vacation schedule, he must write an application at least 4-14 days before the expected date of departure.

When should government employees be paid vacation pay?

How many days are paid vacation pay before civil servants go on vacation? In accordance with paragraph 10 of Art. 46 of the Law “On the State Civil Service” dated July 27, 2004 No. 79-FZ, the employer of a civil servant is obliged to transfer vacation pay to him 10 calendar days before the vacation.

Moreover, in this case, the norms enshrined in Law No. 79-FZ take precedence over those approved in the provisions of the Labor Code of the Russian Federation (Article 73 of Law No. 79-FZ). The norms of the Labor Code of the Russian Federation within the framework of labor relations with the participation of civil servants are applied if norms similar in focus are not contained in the specified federal law.

If a government employee's holiday pay is delayed, his employer may also be subject to penalties similar to those established for private employers. At the same time, “percentage” sanctions are applied specifically according to the Labor Code of the Russian Federation, since Law No. 79-FZ does not have alternative norms to them.

Regulatory regulation

Basic rules for granting leave

Leave to employees must be granted annually with preservation of their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation, Article 120 of the Labor Code of the Russian Federation). The right to annual basic leave arises after 6 months in the first year of work. Before the expiration of 6 months, the following have the right to leave (Article 122 of the Labor Code of the Russian Federation):

women before or after maternity leave;
workers under 18 years of age;
employees who adopted children under 3 months of age;
in other cases provided for by federal laws.

In the future, vacation is granted at any time according to the vacation schedule (paragraph 8 of Article 122 of the Labor Code of the Russian Federation).

In the following cases, a forced transfer or extension of vacation is provided (Article 124 of the Labor Code of the Russian Federation):

temporary disability of the employee;
performing government duties while on vacation;
if the employee was not notified of the vacation or did not receive vacation pay within the prescribed period;
according to production needs, no later than next year;
in other cases provided for by labor legislation and local regulations.

Annual paid leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation). Automatic extension of vacation by the employer after a period of incapacity is permissible if the employee has not expressed his wishes (Appeal ruling of the Krasnoyarsk Regional Court dated April 11, 2018 in case No. 33-4718/2018).

Failure to provide annual leave is prohibited (paragraph 7 of Article 124 of the Labor Code of the Russian Federation):

for 2 consecutive years;
employees under 18 years of age;
workers engaged in harmful and dangerous work.

The duration of vacation is calculated in calendar days. If there is a holiday during the vacation period, the vacation is extended by the number of holidays (Article 120 of the Labor Code of the Russian Federation).

Payment for vacation is made 3 days before its start (Article 136 of the Labor Code of the Russian Federation). The State Tax Inspectorate checks that at the time of payment of vacation pay there are 3 full days left before the vacation (Decision of the Perm Regional Court dated January 23, 2018 N 21-46/2018).

Basic rules for calculating vacation

The amount of payment for annual leave depends on the average salary (Resolution of the Government of the Russian Federation of December 24, 2007 N 922).

The calculation of an employee’s average earnings is carried out based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the vacation (Article 139 of the Labor Code of the Russian Federation).

When calculating vacation pay or changing the minimum wage during the vacation period, it is necessary to compare the average monthly salary with its value: it cannot be lower than the federal minimum wage (clause 18 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Average monthly earnings are calculated using the formula:

From 05/01/2018 the minimum wage is 11,163 rubles. (Federal Law dated 03/07/2018 N 41-FZ).

Average earnings are subject to adjustment in the following cases:

An increase in the federal minimum wage if the average daily earnings for calculating vacation pay turned out to be lower than its value (clause 18 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). The amount of vacation pay is calculated based on the minimum wage:

There was an increase in salaries for the organization, branch, structural unit (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922): In the billing period, payments taken into account when calculating average earnings are adjusted.
In the period between payroll and vacation, the monthly average earnings for the entire period are adjusted.
During the vacation period, the monthly average earnings for the period from the date of increase are adjusted.

Features of determining the three-day period

The inclusion of calendar days, including non-working days, in the three-day period led to the need to increase this period. That is, if the day of payment of the vacation amount coincides with a weekend or holiday, the duration of the period until payment is made should increase by shifting the three-day period so that the day of payment does not coincide with a weekend or holiday. Thus, in this situation, the due amount will have to be paid in four, five or more days.

Another important issue in establishing the minimum period for issuing benefits is to determine whether the day of vacation pay itself should be included in the three days. There is no specific guidance in this regard in the legislation. In the letter of Rostrud No. 1693-6-1, when determining the three-day period in calendar days, nothing is said about this. In this regard, in the practice of court decisions there are many contradictory decisions. This is due to the lack of specific legislative guidance.

For example, on January 23, 2018, the judicial authority of the Perm Territory recognized the decision to punish the responsible persons of the employer for late payment of vacation funds as legal. Although their fault was precisely in paying vacation pay for 3 days, taking into account the day of payment itself: the vacation began on Monday, and the funds were paid on Friday. The court based its decision on the violation of the labor rights of employees, since according to the Labor Code of the Russian Federation, the amount of vacation pay must be paid for three days, not taking into account the day of payment itself.

Considering such cases, the employer should be more careful about the timing of vacation payments, since the law does not prohibit issuing funds earlier than the deadline. For accountants, in order to protect themselves from crime, it is better to make payments 4 days before the vacation, taking into account the day of payment.