We have discussed how vacation pay is calculated correctly in 2015. Below are examples of calculating vacation pay in different situations. In particular, cases are considered when the billing period has not been fully worked out, if seniority employee at this enterprise for less than one year (for example, 6 months).
Let us remind you that to calculate vacation pay, a calculation note, form T-60, is used, the form and sample of which can be downloaded.
Example of vacation pay calculation (standard situation)
Let's consider a standard case: the employee worked for a full year, during which he was not sick or went on leave without pay.
Initial data:
Utkin goes on annual paid leave from 10/01/2015 to 10/28/2015, leave is granted for a fully worked year. Every month Utkin received the same salary in the amount of 30,000 rubles. Let's calculate what vacation pay he should be paid.
Calculation:
- We determine the billing period - calendar year (period from 10/01/2014 to 09/30/2015).
- Total earnings for the billing period = 30,000 * 12 months. = 360000.
- Number of days actually worked during the billing period = 12 months. * 29.3 = 351.6.
- Average daily earnings = 360,000 / 351.6 = 1023.89.
- Vacation pay for Utkin = 1023.89 * 28 = 28669.
Calculation of vacation pay example, if the period is not fully worked
The following example assumes that an employee has been working at the company for a long time, but in the last 12 months he had periods that are not included in the calculation period (sick leave, unpaid leave over 14 days, maternity leave, Holiday to care for the child)/
Initial data:
Utkin goes on vacation from 10/01/2015 to 10/28/2015. Over the past 12 months, he was on leave without pay for 20 days in April 2015, and was also ill for 10 days in August 2015. His monthly salary in fully worked months is 30,000 rubles. For April he received 10,000 rubles, for August - 20,000 rubles. (excluding compensation for sick leave, it is not taken into account). Let's calculate what vacation pay needs to be paid to Uktin.
Calculation:
- The billing period is 10/01/2014 to 09/30/2015.
- Earnings for the billing period = 30,000 * 10 months. + 10000 + 20000 = 330000.
- Number of days worked per year = 10 months. *29.3 + (24/30 + 20/31) * 29.3 = 335.34 days.
- 10 months fully worked - 10 * 29.3;
- April - 24 days worked (vacation without pay for more than 14 days is not taken into account - in this case, 6 days are not taken into account) - 24/30 * 29.3;
- August - 20 days worked (10 days of sick leave are not taken into account) - 20/31 * 29.3.
- Average daily earnings = 330,000 / 335.34 = 984.07.
- Vacation pay for Utkin = 984.07* 28 days. = 27554.
An example of calculating vacation pay if 6 months have been worked (for less than a full year)
Another example relates to a situation where an employee gets a job and, without working for 12 months, goes on vacation. An employee has the right to leave after 6 months of work. How to calculate vacation pay if an employee has worked for less than 12 months?
Initial data:
Utkin has worked for 6 months, he goes on vacation from 10/01/2015 to 10/14/2015. He has been working at the company since March 10, 2015. His monthly salary in fully worked months is 30,000 rubles. In March his salary was 20,000 rubles. Let's calculate the vacation pay due.
Calculation:
- The billing period is from 03/10/2015 to 09/30/2015.
- Total earnings for the billing period = 30,000 * 6 months + 20,000 = 200,000.
- Number of days worked during the billing period = 6 months * 29.3 + (21/31) * 29.3 = 195.65
- 6 months worked completely - 6 * 29.3;
- In March, 21 calendar days were worked - 21/31 * 29.3.
- Average daily earnings = 200,000 / 195.65 = 1022.2.
- Vacation pay for Utkin = 1022.2 * 14 = 14310.80.
The Labor Code of the Russian Federation provides for the mandatory provision of leave to employees and employees of enterprises of any form of ownership. Vacation granted once per calendar year is called “regular” and must fully comply with legal requirements regarding payment, timing, work characteristics, compensation, etc. But for various reasons, it is not always possible to fully work out the calendar year.
Vacation for a year not fully worked
The average duration of vacation is determined to be 28 days. It is enough to work at the enterprise for a full 11 months to get the right to take a break from business. But there is an opportunity, if management does not object, to get a vacation after working only six months, and this will be a completely official vacation, formalized by order. A minor can go on vacation before 6 months; the employer has no right to refuse him. All that remains is to calculate vacation pay, which by law must be received no later than three days before the start of the vacation. It’s possible earlier, but later is already a violation of the Labor Code.
Calculation of vacation pay for less than a year
When calculating vacation pay for an accountant, it does not matter what the period of work is or how many days, weeks, or months the vacationer did not work. It is important to determine how long he actually worked, i.e. approach the calculations in the same way as in the usual version of the billing period, having received an order from management to provide the employee with paid leave. Vacation pay is calculated based on three main parameters:
- billing period, i.e. the period from the first working day to the end of the calendar year
- average daily earnings, which includes all payments related to the remuneration system (allowances for titles, works, length of service at a given enterprise, etc.)
- the duration of the vacation period without taking into account and paying for holidays and official days off
When going on vacation 6 months after starting work, the employee must know that the pay period for him will be calculated from the first day of work to the day preceding the initial day of vacation. Sick leave, training, and business trips are not included in the vacation pay calculation system. Only the days for which the vacationer received full earnings are taken as a basis. Having determined the billing period, calculate average earnings employee.
Example. An employee of the procurement department N. is paid 20 thousand rubles monthly. wages. Since allowances or regional coefficients are involved in the calculation of vacation pay, let’s assume that N. received 20,580 rubles for all six months of the billing period. His average daily earnings are determined as follows: (20580 x 6) / 29.4 = 4200 rubles, where 29.4 is the coefficient established by the government that determines the average number of days in a month. N. will receive this amount for each day of vacation. Our fictitious employee could have business trips, sick leave, time off, etc., which would ultimately reduce the daily payment amount. If the application for leave is submitted before the expiration of six months, then the vacationer has the right to 2-3 days for each month worked, i.e. those days that actually worked.
To earn annual paid leave, an employee must work for the organization for a certain period of time. We will tell you how many vacation days are accrued per month, and for your convenience we will provide practical examples calculations.
For what period is leave granted and from what day is it calculated?
In accordance with Art. 122 of the Labor Code of the Russian Federation, leave is granted to an employee for the past working year. This is 12 months, counting from the date of hire.
If an employee has worked for a whole year and has not been on vacation, then he simply must receive vacation for this year.
note
The legislation provides for monetary compensation for unused vacation in two cases: upon dismissal of an employee and if the vacation exceeds 28 calendar days. Read more in this
If an employee has not taken a vacation for several years, he must be provided with unused vacation for each working year. They should be included in the vacation schedule, warning the employee against signature at least 2 weeks in advance. The employee will be required to take a vacation (Article 123 of the Labor Code of the Russian Federation).
Important! Art. 124 of the Labor Code of the Russian Federation prohibits not allowing an employee to go on vacation for 2 years in a row. Therefore, it is worth providing unused vacations chronological order, although there are no clear instructions on this matter.
The employee also has the right to ask for some part of unused vacation at times that are not provided for by the schedule. If the management agrees, they will release the employee; he has such rights.
Duration of annual paid leave
Part 1 art. 115 of the Labor Code of the Russian Federation gives each employee the right to take annual paid leave lasting 28 calendar days. Its duration increases for following categories workers:
- employed in hazardous and hazardous industries;
- minors;
- disabled people;
- having irregular working hours.
Employees also receive additional days of rest for periods of business travel, temporary disability, or passing a test at a university.
How many days of vacation does an employee receive for each month worked?
To determine how many days of vacation are due for 1 month of work, you need to use a simple formula:
28 (number of days of basic paid leave) / 12 (months) = 2.33 days.
This is how many vacation days most people earn each month.
How is it calculated for those who are entitled to additional leave?
In most cases, the duration of the main vacation is 28 calendar days (Part 1 of Article 115 of the Labor Code of the Russian Federation). Employees earn 28/12 = 2.33 vacation days for each month.
There are also some employees (teachers, doctors, researchers) whose main vacation lasts not 28 days, but 36, 42, 48 or 56.
In such cases, you need to add up all the days of the main and additional vacations, and then calculate the number of vacation days that are earned in 1 month.
Practical example of calculation using numbers
The main vacation lasts 28 calendar days. An additional 3 days are added to the employee (this is the minimum number). The number of vacation days per month of work will be: (28+3)/12 = 2.58 vacation days.
Almost always this is a number with a fraction. Only seasonal workers and those who work under employment contracts concluded for a period of less than 2 months are paid compensation at the rate of: 2 working days for 1 month of work (Article 291 and Article 295 of the Labor Code of the Russian Federation).
A representative of the Russian Ministry of Labor will tell you how many vacation days are accumulated in a month in the video below:
How is it calculated if several months and less than a month have been worked?
Let's consider how vacation is calculated for an incomplete month worked if the employee worked for the company from 09/01/2016 to 05/05/2017. This is 8 full months (09/01/2016 - 04/31/2017) plus 5 days. If an incomplete part of a month is greater than or equal to 15 days, then it is rounded up to 1 month. If less, it is discarded. 5 days from our example are not taken into account; it will be considered that the employee worked for 8 months.
The number of vacation days is determined by the formula:
the number of days counted towards vacation for each month worked, x the number of months worked.
In the example under consideration, the result will be: 2.33 x 8 = 18.64 days.
How are fractions rounded in calculations?
If you get fractions, then they need to be indicated in the calculation note. If it is more convenient for you to round, do it not according to arithmetic rules, but in favor of the employee. Round 17.78 to 18, and 10.29 to 11.
If you have any questions about the topic of the article, ask them in the comments below
Dear lawyers!
I ask for your advice on labor code, question about vacation.
I got a job on 02/27/13. We have 28 days vacation. As I know, vacation can be taken in parts, but one of the parts must be 14 days (for the employer’s consideration). I took my vacation in 2013 like that, one part was 14 days, and I divided the rest into days, I took 1 day 4 times, that is, I get 18 days, which means there are still 10 days left. You can take them from us until March 2014. When I decided to find out how many vacation days I had left, the HR department told me 3 days. I asked me to explain why there was so little. This is what they told me: according to the Labor Code of the Russian Federation, vacation is accrued based on the months worked in the calendar year (from January to December), for each month 2.. days. In my case it turns out to be 20,... days, rounding up to 21 days. I took 18 days off, which is 3 days. After asking if I could take 3 times for 1 day, they said “NO”, referring to the Labor Code of the Russian Federation. They said that if previously, according to the Labor Code of the Russian Federation, vacation was 28 working days, now it is 28 calendar days, that is, I can only take 1 working day, since we have 2 days off, then this turns out to be 3 days. Did they answer me correctly? Sincerely, Elena
Answered by the lawyer - Bar Association:
In accordance with Art. 114 of the Labor Code of the Russian Federation, employees are granted annual leave while maintaining their place of work (position) and average earnings. According to Part 1 of Art. 115 of the Labor Code of the Russian Federation, the duration of the annual main leave is 28 calendar days. Moreover, in cases established by law, it is possible to provide annual basic paid leave lasting more than 28 calendar days (extended basic leave).
The exception is cases when the employment contract is concluded for a period of up to two months or to fulfill seasonal work, then leave is granted at the rate of two working days for each month of work (Articles 291 and 295 of the Labor Code of the Russian Federation).
The Labor Code of the Russian Federation does not provide for the possibility of providing incomplete annual paid leave, that is, in proportion to the time worked in a given working year. This was indicated by Rostrud in paragraph 2 of Letter dated December 24, 2007 N 5277-6-1.
Therefore, the employee must receive full leave regardless of the period worked, including full leave for an incomplete working year - 28 calendar days.
When drawing up a vacation schedule, you must keep in mind that, in accordance with Part 2 of Art. 122 of the Labor Code of the Russian Federation, the employee’s right to use vacation will arise after six months of his continuous work; before the expiration of six months, leave can be granted to the employee by agreement of the parties, as well as in the cases listed in Part 3 of this article of the Labor Code of the Russian Federation.
Besides, annual leave the employee may be divided into parts, one of which cannot be less than 14 calendar days (Part 1 of Article 125 of the Labor Code of the Russian Federation).
Thus, in the vacation schedule approved by the organization in relation to an employee working on fixed-term employment contract, concluded for nine months:
1) it is necessary to indicate the full duration of annual paid leave (at least 28 calendar days);
2) provide for the possibility of using full vacation after six months of continuous work.
