Calculation of average for vacation. Vacation pay calculator

Vacation is a long-awaited time for all employed citizens. According to the legislation of the Russian Federation, employees working under the terms of an employment contract are guaranteed annual leave of 28 calendar days. Moreover, 14 of them must run continuously. During vacation, the employee receives a special monetary reward - vacation pay. The payment calculation system is quite simple and has not changed over the years. It is not difficult to determine the amount of vacation pay for an employee who has worked all year and received a stable salary. But some situations can confuse even an experienced accountant. In this article we will look at the intricacies of calculating vacation pay, valid for 2017.

Each employee is provided with 28 calendar days of leave per year.

Last year, the procedure for calculating vacation pay changed slightly.

• Firstly, when determining an employee’s average daily earnings, the salary indexation coefficient must be taken into account. We will tell you how to calculate it and apply it in formulas a little later.
• Secondly, income tax on vacation pay must now be paid not on the day the funds are received, but no later than the last day of the month of their transfer. At the same time, a new reporting form 6-NDFL was introduced.
• Thirdly, vacation pay must be transferred to the employee 3 days before he goes on vacation.

Payments are calculated based on the average daily salary for the billing period. As a rule, it is 12 months, unless otherwise provided for in the employment contract. In this case, the formula for calculating average daily earnings is quite simple:

• SDZ– average daily earnings.
• Salary– the total amount of salary for the billing period.
• 12 – number of months in a year. There are cases when an employee goes on vacation after working for less than a year. He can do this after 6 months on the company's staff. In this case, the billing period will be the entire period of his work, be it 6, 8 or 10 months. The time of organized strikes, unpaid leaves (including maternity and child care) and downtime through no fault of the employees is not included in the calculation period. Weekends associated with public holidays are also deducted from it.
• 29.3 is the average number of days in a month. It is worth paying attention to the fact that until 2014 this number was officially 29.4. However, now this is the coefficient used in calculations. The resulting number is multiplied by the number of days on vacation (for example, 14 or 28), and we get the total amount of vacation pay.

An employee can go on vacation after the first 6 months of work in the company

Holiday pay accruals under various circumstances

It would seem that determining the amount of payments is not so difficult. However, some cases require special consideration. Often, company employees are unable to perform their duties due to illness or personal circumstances. In this case, the missed days are subtracted from the formula. For example, employee N. was on sick leave from April 1 to April 10, 2017 and missed 10 working days.

The total number of days in a month is 30. We count: 30-10=20 – that’s how many days N. worked. Now let's calculate the total number of calendar days using the formula: 29.3/30*20. We get 19.5. Let's substitute these data into the general formula: salary / (11*29.3+19.5). The resulting number will be the average daily salary for the billing period.

An employee’s salary can also be indexed. This happens in cases where the salaries of all company employees increase. In such a situation, the indexation coefficient should be calculated. To do this, we divide the remuneration after the salary increase by the salary before indexation. For example, for 10 months, employee M. received 30,000 rubles. After the wages of the company's employees increased, M.'s salary amounted to 35,000 rubles.

For the entire year, M. never took time off or went on sick leave. So, we calculate: 35,000: 30,000 = 1.2. This is the indexation coefficient. We substitute it into the formula: 10*30,000*1.2+2*35,000 = 430,000. We received M.’s total earnings for the year. Now let’s determine the employee’s average daily earnings: 430,000: 12: 29.3 = 1,222. Multiply this number by the number of vacation days and get the total amount of vacation pay. If only one employee’s salary was increased, the indexation coefficient is not included in the calculation.

With an increase in salaries in the company, the employee’s salary is indexed

Often employees receive special dividends. These include bonuses, allowances, salaries for the employee’s class, length of service, complexity of work, and so on. These amounts are also taken into account when calculating vacation pay. Monthly bonuses are included in monthly earnings. It is worth noting that if an employee received several bonuses within one month, then only one of them may appear in the calculation, at the employer’s choice.

One-time bonuses are divided by the number of months in the pay period, and the resulting amount is added to the monthly salary. This system is valid only if remuneration is accrued based on the results of work within the billing period. If in January 2017 an employee received a bonus for 2016, it will no longer affect the amount of vacation pay.

The following payments are not taken into account when calculating salary:

• One-time payments: travel allowances, payments for carrying out special assignments, bonuses for inventions and innovation proposals.
• Rewards associated with holidays (for example, an anniversary) and the employee’s active social work.
• Social benefits (pensions, government subsidies).
• Funds issued by the enterprise for travel, food, and rest of employees in sanatoriums.
• The cost of special clothing, shoes and hygiene products provided by the company.
• Material rewards for prizes in competitions and competitions.

A number of payments are not included in the list of data when calculating vacation pay

Considering the number of various payments that an employee can receive during the year, calculating vacation pay becomes a difficult task for an accountant. Moreover, the system for calculating these rewards changes from year to year. It is possible that other innovations will come into force in 2017, about which nothing is known yet. So accountants just have to stay tuned.

How is the average salary for vacation calculated? In short, based on average daily earnings. That is, according to the formula (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

In turn, the average daily earnings for calculating vacation pay in 2017 are calculated as follows:

The billing period is 12 calendar months preceding the month the vacation began (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). That is, if, for example, your employee went on vacation in February 2017, then the billing period will be the period from February 1, 2016 to January 31, 2017.

Read about exactly what payments should be taken into account when calculating the average salary for a vacation:. And about the excluded periods -.

As for the number of days worked in the billing period, they are counted according to the following rules. If a month is worked by an employee in full, then it is considered equal to 29.3 days. And if not completely, then the formula is used (clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

As a result, the number of days actually worked during the billing period is calculated using the formula:

Indexation of average earnings when calculating vacation pay

Indexation of average earnings must be carried out if the organization's employees have had their tariff rates/salaries increased (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

• or during the billing period;
• or during the employee’s vacation;
• or in the period between the pay period and vacation.

How to calculate vacation pay if there is no average earnings

This situation may arise if during the billing period the employee did not have days worked and payments taken into account when calculating the average earnings for vacation pay. Let’s say an employee was on leave for a long time without pay or was on a business trip. But at the same time he had payments before the billing period.

In such a situation, the 12 months preceding the month of the beginning of the period in which the employee has no days worked or payments taken into account are taken as the calculation period (clause 6 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Calculation of average earnings for vacation pay for the past year

How to calculate the average salary for vacation pay if an employee has accumulated unused vacation days from previous years, and now he has decided to take them all off at once? In such a situation, vacation pay is calculated in the general manner. Since the calculation algorithm does not depend on for which year of work the employee decided to take a vacation.

There are no fundamentally new laws regarding vacation registration in 2019. However, calculating vacation pay this year involves some nuances, which we will talk about today.

The BukhSoft program will calculate vacation pay automatically, taking into account all changes in legislation. She will independently determine the billing period, the amount of payments for it and the average earnings that need to be taken into account in the calculation. You will receive a ready amount of vacation pay for the selected period of time. Try it for free:

Calculate vacation pay online

Calculation of the number of days worked

Before actually calculating vacation pay in 2019, 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 2019 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 Decree No. 922 dated December 24, 2007 (hereinafter referred to as Decree 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

Calculation of average daily earnings

To calculate the average earnings for vacation pay in 2019, you need to sum up all payments to the employee for the billing period (they include wages, bonuses, allowances, additional payments, etc., the full list is set out in paragraph 2 of Resolution No. 922) and exclude payments for travel allowances, vacation pay , sick leave and other payments from paragraph 5 of Resolution No. 922.

Afterwards, the total amount of payments should be divided by the total number of days worked.

Let's look at the examples above:

For an employee who has worked a full year, the calculation of average daily earnings will be as follows:

• Average daily earnings = all payments for the billing period / 351.6 days.

For an employee who worked only 7 months, 8 days of which he was on sick leave, the formula will be as follows:

• Average daily earnings = (All payments minus sick leave benefits) / 198.33 days.

Calculation of vacation pay in 2019

Another important component of calculating vacation pay 2019 is the number of vacation days. According to current legislation, each employee has the right to 28 calendar days of vacation annually. The number of vacation days may be greater; this condition is stipulated by the collective agreement and labor agreement with a specific employee, but it cannot be less than 28 days. The employer is obliged to provide 14 calendar days in the form of continuous leave, the remaining 14 can be divided into several parts at the request of the employee.

To calculate vacation pay in 2019, the number of vacation days should be multiplied by the average daily earnings.

Let's look at the calculations using the examples above. Let's say an employee who has worked for a calendar year decides to take all 28 days of vacation. Therefore, his average daily earnings must be multiplied by 28. The employee who worked in our example for 7 months wrote an application for 14 days of vacation. We multiply his average daily earnings by 14.

Accrual of vacation pay in 2019

Vacation pay must be accrued 3 days before the first day of vacation. In the month of accrual of vacation pay, all insurance contributions are calculated from the resulting amount: pension, medical, and social. Important: calculated contributions in 2017 should be paid not to extra-budgetary funds, as before, but to the Tax Service. On the day of payment of vacation pay, and they can be issued in cash through the cash register or transferred to the employee’s bank card in accordance with the procedure established within the organization, personal income tax must be withheld from the funds issued to the employee.

Examples of calculating vacation pay in 2019

Based on the same examples above, we will calculate vacation pay for both employees.

The annual earnings of the first, who worked a full calendar year before the vacation, amounted to 270,000 rubles.

For 28 calendar days of his vacation, the following calculations should be made:

• Number of days worked: 12 x 29.3 = 351.6 days
• Average daily earnings: 270,000 / 351.6 = 767.92 rubles
• Vacation pay for 28 days: 767.92 x 28 = 21,501.76 rubles

The second employee, who worked for 7 months, earned 160,000 rubles during the billing period and goes on vacation for 14 days. At the same time, do not forget, he was on sick leave for 8 days in April and the amount of sick leave payment was 7,000 rubles. Hence:

• Number of days worked: 6 x 29.3 + (22 x 29.3 / 30) = 197.29 days
• Average daily earnings: 153,000 / 197.29 = 775.51 rubles
• Accordingly, vacation pay for 14 days will be: 775.51 x 14 = 10857.14 rubles

Issues related to the calculation of vacation pay, their recognition in tax accounting, as well as the withholding of personal income tax and the calculation of insurance premiums become especially relevant during the summer holidays. What points should you pay attention to in order to avoid mistakes when calculating vacation pay this year? After all, it is the responsibility for the accuracy of the calculations. In the future, this will save the employer from paying compensation to employees for incorrectly accrued vacation pay, since the employee has the right to challenge the amount of amounts paid to him (including in court).

Fundamentally, the scheme for calculating vacation pay has not changed: as before, this amount is calculated based on the number of vacation days and average daily earnings (Article 114 of the Labor Code of the Russian Federation). The latter indicator, in turn, is determined by the formula given in clause 9 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average salary” (hereinafter referred to as the Procedure).

What payments should I take into account?

The calculation should include accruals for the established billing period in two forms - cash and in kind. In this case, the organization paying the average salary must take into account in the calculation only the payments that it made itself. That is, there is no need to require the employee to provide a certificate from previous places of work.

We emphasize: there are no restrictions on the amount of vacation pay in the legislation. The list of payments, which indicates which of them to take into account and which to exclude from the calculation, is determined by the Procedure (see table).

* Additional payments between the average salary and temporary disability benefits are social payments that provide compensation for lost earnings during the employee’s incapacity for work. Consequently, such additional payments cannot be included in the calculation of average earnings (see Letter of the Ministry of Labor of Russia dated August 3, 2016 No. 14-1/ОOG-7105).

Billing period

As a general rule, when calculating the average daily earnings for the billing period, a period of time is taken equal to 12 calendar months preceding the vacation. But there are exceptions (see table).

If the employee has worked 12 months fully (that is, there were no excluded periods), calculating average earnings is not particularly difficult. In this case, it is calculated using the following formula (clause 10 of the Procedure):

Average daily earnings = Amount of payments / 12 / 29.3 , Where:

29,3 – average monthly number of calendar days.

However, in practice, 12 months are often not fully worked. If the billing period has expired not completely , it included one or more of the following periods (clause 5 of the Procedure, Letter of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1/B-351):

leave, including maternity leave;

time of incapacity;

periods of downtime and strikes at the enterprise;

additional days off to care for disabled children;

other periods provided for by law.

If there are periods excluded from the calculation total quantity calendar days to determine average earnings is established as follows.

In turn, average daily earnings are determined as the quotient of the amount of payments and the number of days worked.

Example 1.

The employee was granted leave for 14 days from June 5, 2017. The billing period is from June 1, 2016 to May 31, 2017. During this period, the employee was: on sick leave – from February 6 to February 15, 2017; on vacation - from August 1 to August 14, 2016. How many calendar working days are included in the billing period?

The number of full months of work is 10 (except for February 2017 and August 2016).

Number of calendar working days: 10 x 29.3 = 293.

The number of working days in February is determined as follows: 29.3 / 28 x 18 = 18.84. In August: 29.3 / 31 x 17 = 16.07 (days).

Thus, the total number of days in the billing period is: 293 + 18.84 + 16.07 = 327.91.

If there was a holiday in the excluded period

How to calculate vacation pay if there were holidays in the excluded period?

Explanations on this matter are given in letters of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1/B-351, dated October 15, 2015 No. 14-1/B-847. Officials recalled that in accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave. The duration of vacation is increased due to these days. This means that those days when the employee retained the average, and not holidays, are excluded from the calculation period.

Meanwhile, these days are initially excluded from the billing period. That is why the average monthly number of calendar days is 29.3: (365 days a year - 14 holidays) / 12 months. = 29.3.

Therefore, there is no need to additionally exclude non-working holidays from the months of the calculation period.

Example 2.

The calculation period for calculating the employee’s average earnings included May 2017. But in May, the employee was on leave without pay for 4 calendar days - from May 2 to May 5. May 1 and May 6 to May 9 are non-working holidays and weekends. As a result, the employee worked from May 10 to May 31.

When calculating vacation pay, the number of calendar days included in the calculation for May is reduced only by days of vacation without pay: 29.3 / 31 x (31 - 4) = 25.52 (days).

The billing period may be less than 12 months

Article 139 of the Labor Code of the Russian Federation allows companies to set their billing period - not 12, but 6 or even 3 months. It literally says the following: a collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of employees. The phrase “if it does not worsen the situation of workers”, in our opinion, is key.

In other words, if the company’s local regulations provide for a settlement period, for example, 6 months, then before paying vacation pay to employees, the accountant must calculate vacation pay twice, based on:

from the previous 12 months;

from the period established by local regulations.

If the amount of vacation pay calculated based on the previous 12 months is greater, then that is what should be paid.

Example 3.

The internal local act of the organization establishes that the calculation period for calculating average daily earnings is 6 calendar months preceding the vacation. The employee went on leave (for 28 days) from June 5, 2017. The billing period (from December 1, 2016 to May 31, 2017) has been fully worked out. In the 12 calendar months preceding the leave, the employee had the following excluded periods:

In the specified period, the following payments were accrued:

– RUB 452,604.5 – wages for actual time worked (12 months);

– 240,507.6 rub. – wages for actual time worked (6 months);

– 23,383.05 rub. – vacation pay;

– 5120.45 rub. – temporary disability benefit.

In April 2017, the employee was awarded a bonus for the first quarter of 2017 in the amount of 20,000 rubles. (excluding time worked).

First, we calculate vacation pay based on the billing period established in the organization (that is, 6 months).

The number of full months of work is 5 (except for February 2017), the number of calendar working days is: 5 x 29.3 = 146.5.

The number of working days in February is determined as follows: 29.3 / 28 x 20 = 20.93.

Thus, the total number of days in the billing period is: 146.5 + 20.93 = 167.33.

Average daily earnings are determined based on the amount of earnings for six months (RUB 240,507.6) and the quarterly bonus. Since the bonus was calculated without taking into account the time worked, and the employee was on sick leave in February, the bonus amount included in the calculation must be adjusted taking into account the time worked.

In the first quarter of 2017 - 57 working days, 51 days actually worked. Therefore, the coefficient for adjustment was 0.895 (51 days / 57 days).

Accordingly, the base for calculating vacation pay is 258,407.6 rubles. (240,507.6 rubles + 0.895 x 20,000 rubles).

Thus, the average daily earnings is 1,544.3 rubles. (258,407.6 rubles / 167.33 days), and the amount of vacation pay is 43,240.4 rubles. (RUB 1,544.3 x 28 days).

Then (for comparison) we calculate vacation pay based on 12 calendar months, the calculation period is from June 1, 2016 to May 31, 2017.

The number of full months of work is 10 (except for February 2017 and July 2016), the number of calendar working days: 10 x 29.3 = 293.

The number of working days in February is determined as follows: 29.3 / 28 x 20 = 20.93. In July - 29.3 / 31 x 3 = 2.83 (days).

Thus, the total number of days in the billing period is 293 + 20.93 + 2.83 = 316.76.

Average daily earnings are determined based on the amount of earnings for six months (RUB 452,604.5) and the quarterly bonus. As stated above, the bonus is included in the calculation taking into account the time worked, that is, in the amount of 17,900 rubles. (0.895 x 20,000 rub.).

So, the base for calculating vacation pay based on 12 months will be 470,504.5 rubles. (452,604.5 + 17,900).

Thus, the average daily earnings is 1,485.37 rubles. (470,504.5 rubles / 316.76 days), and the amount of vacation pay is 41,590.36 rubles. (RUB 1,485.37 x 28 days).

Due to the fact that the amount of vacation pay calculated based on 6 months (RUB 43,240.4) turned out to be greater than the amount of vacation pay calculated based on 12 months (RUB 41,590.36), the employee must be accrued the first of them.

Accrual of vacation pay in various situations

Reorganization of the employing company

Let us remind you: the reorganization of a legal entity in civil law means the termination of the existence of one legal entity and the transfer of its rights and obligations to another person(s). This distinguishes reorganization from the liquidation of a legal entity, which does not imply succession. According to civil legislation, the reorganization of organizations can be carried out by (Part 1 of Article 57 of the Civil Code of the Russian Federation):

• accessions;

  divisions;

  discharge;

  transformations.

By virtue of Part 5 of Art. 75 of the Labor Code of the Russian Federation changing the jurisdiction (subordination) of an organization or its reorganization or changing the type of state or municipal institution are not the basis for termination employment contracts with employees of the organization (institution). It follows from this norm that labor relations with employees continue automatically. They do not need to be fired and hired into a new organization. But it is necessary to make changes (by drawing up, for example, an additional agreement) in employment contracts and work books.

Thus, when calculating vacation pay, payments for the last 12 months (or a shorter period - if provided for by the internal regulations of the successor company), including those accrued by the predecessor company, are taken into account.

Example 4.

Company 1 and Company 2 were merged into Company 3 (merger reorganization). The reorganization was completed in March 2017. At the same time, the personnel in the new company were “transferred” from the predecessor companies. The employee went on leave in May 2017.

The period for calculating vacation pay is from May 1, 2016 to April 30, 2017 (provided that this period is fully worked by the employee). The calculation takes into account payments made to this employee by both Company 3 and the predecessor company.

Sick leave during vacation

It happens that an employee falls ill while on annual leave. Then his leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee. This is indicated in Part 1 of Art. 124 Labor Code of the Russian Federation.

As a general rule, vacation is automatically extended for the corresponding number of days during which the employee was on sick leave. And using the remaining days of vacation immediately after illness is not considered unauthorized use of vacation - provided that the employee promptly notified the employer about the period of incapacity for work.

Essential point: when extending vacation the employer not obliged recalculate vacation pay - after all, in this case, the number of days of rest remains unchanged. The period of incapacity for work is paid in accordance with the generally established procedure. Such clarifications are given in Letter of the Ministry of Labor of Russia dated September 20, 2016 No. 14-2/B-899.

When postponing annual paid leave, the period for its provision is determined by the employer, taking into account the wishes of the employee. Upon returning from sick leave, he is obliged to submit an application with a request to transfer the leave to another date.

Moreover, if the specified vacation is postponed, the number of vacation days actually used by the employee will not correspond to the number of vacation days paid by the employer. In this case, vacation pay is recalculated (see Letter of the Ministry of Labor of Russia No. 14-2/B-899).

Example 5.

Let's use the data from example 3.

The employee went on leave for 28 days from June 5, 2017. He was accrued vacation pay in the amount of 43,240.4 rubles, and paid 37,619.15 rubles. (RUB 43,240.4 - RUB 43,240.4 x 13%). During his vacation, he fell ill and was on sick leave for 5 days from June 19 to June 23, 2017. By agreement with the employer, 5 days of vacation were postponed to another date.

In this case, the actual number of vacation days turned out to be less - 23 instead of 28. The amount of accrued vacation pay should have been 35,518.9 rubles. (RUB 1,544.3 x 23 days), RUB 30,901.44 would have to be paid. (RUB 35,518.9 - RUB 35,518.9 x 13%).

The amount of the overpayment amounted to 6,717.71 rubles. (37,619.15 - 30,901.44), her employer must withhold income in cash the next time she pays the employee income.

Vacation from the first day of work

In practice, situations are possible when an employee is hired as a transfer from another company and, by agreement with the new employer, he goes on vacation from the first days of work. It turns out that the employee does not have a single day for which he was paid a salary for performing a job function. And in accordance with clause 8 of the Regulations, if an employee did not have an actually accrued salary or actually worked days for the billing period before the start of the billing period and before the occurrence of an event that is associated with maintaining the average earnings, the average earnings are determined based on the tariff rate established for him , salary (official salary).

We emphasize: the employee’s earnings at his previous place of work are taken into account only when calculating benefits (for example, for temporary disability).

So, the formula for calculating average daily earnings is as follows:

Average daily earnings = Monthly (salary) / 29.3

Example 6.

The employee was hired by the company by transfer from May 2, 2017. On May 15, he went on vacation for 14 days. Official salary – 45,000 rubles.

The average daily earnings of an employee for calculating vacation pay will be 1,535.84 rubles. (45,000 rubles / 29.3), the amount of accrued vacation pay is 21,501.76 rubles. (RUB 1,535.84 x 14 days).

The vacation pay calculator calculates according to the rules of Art. 139 Labor Code of the Russian Federation and, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

How to use the calculator:

1. To calculate vacation pay (compensation), you need to find out the billing period. The default calculation period is 12 months preceding the start date of the vacation (or dismissal). The rules for choosing a billing period are specified in the Government Decree.
2. If there are periods in the billing period that must be excluded when calculating average earnings (for example, the employee was on sick leave or on a business trip), you indicate the number of calendar days of exceptions in the “excluded days” column. In this case, the Salary column must indicate the amount of wages and other accruals for the time worked this month. Which periods are excluded when calculating average earnings can also be found in the Government Decree.
3. If during the billing period the company increased official salaries (tariff rates) for all employees of the company, it is necessary to apply an indexation coefficient. The coefficient is calculated by dividing the new salary (tariff rate) by the old salary (tariff rate). For example, the salary increased from 15,000 to 18,000 rubles, the coefficient will be 18,000/15,000 = 1.2. The coefficient is entered in the months preceding the month of salary increase.
   The right to apply the coefficient arises only if salaries and tariff rates have been increased for all employees without exception. If at least one employee has not been promoted, the coefficient cannot be applied.
4. If the employee worked only in the month of going on vacation, it is necessary to enter the amount of accrued earnings for the days worked in this month in the “Salary” line.
5. If the employee did not work a single day before the vacation, to calculate vacation pay, it is necessary to indicate the salary (tariff rate) established for the employee.

Calculation mechanism:

Average earnings for a fully worked period are calculated by dividing the amount of income for the billing period by the number of months in the billing period multiplied by the average monthly number of calendar days (now set to 29.3; before 04/02/2014, the value was 29.4).

1. Vacation pay is calculated by multiplying the average daily earnings by the number of vacation days. Please note that calendar days of vacation are counted including weekends (but excluding holidays). To calculate the number of calendar days of vacation, we recommend using.