How is vacation pay calculated? Calculation of vacation pay in a new way - how to calculate vacation pay upon dismissal, next vacation, maternity leave, etc.? Payments that do not count

Vacation pay in 2018 is calculated taking into account the Regulations on the procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. A new law changing this procedure has not been adopted.

When calculating vacation pay in 2018, they affect:

• calculation period;
• coefficient of the average number of days worked in 2018;
• the average salary of an employee;
• vacation duration;
• work experience.

Vacation pay calculation in 2018: indicators for calculation

Vacation duration. The standard duration of annual leave is 28 calendar days. An employee registered only under an employment contract can use the right to leave. Vacation is provided in accordance with the vacation schedule for 2018 or at other times as agreed with management. An employee can also take a vacation after the first 6 months of work and take early vacation if:

• upcoming maternity leave or after it;
• adoption of a child under the age of 3 months;
• the employee is under 18 years of age.

It is important to remember that in addition to annual paid leave, an employee has the right to receive leave without pay (Article 128 of the Labor Code of the Russian Federation). In this case, nothing needs to be calculated, but leave without pay for more than 14 days affects the working year and the length of service for which the employee is entitled to annual paid leave.

The employee was hired on February 2, 2016. The working year is the period from February 1, 2016 to January 31, 2018. Leave without pay - 30 days. The working year for which 28 days of vacation is due is from February 1, 2016 to February 16, 2018 (adjusted for 16 days).

The work year and the number of actual days of vacation due to an employee affect the amount of the vacation pay reserve.

Note-calculation on granting leave to an employee (fragment)

Settlement period for holidays. To calculate vacation pay, you must take the previous 12 months and the time actually worked in them. The company may establish a different billing period (for example, 6 or 3 months), fixing it in the collective agreement, but this should not worsen the position of employees and reduce the amount of vacation pay.

For employees hired in the middle of the year and who have worked part of the period, the actual time worked is taken into account.

Days excluded from the billing period

It is necessary to exclude the days in which the employee was on sick leave, maternity leave, parental leave. A complete list of such periods is determined by paragraph 5 of the Regulations (approved by Resolution No. 922).

When determining the days to be excluded, one should take into account the clarifications of the Ministry of Labor (letter No. 14-1 / B-351 dated April 15, 2016) regarding holidays that fell on the vacation period. The vacation is automatically extended for holidays without their payment. In accordance with the position of officials, such holidays are not excluded in the future. For example, if an employee was on vacation from December 25, 2016 to January 15, 2018, then when determining the period for the next vacation, holidays are counted as worked days.

The following situation is also possible: the period is excluded completely. Then you need to take the previous period, which has been fully worked out. If the previous period is also excluded, the current month and the accruals in it must be taken into account.

Downtime due to the fault of the employer is also excluded from the billing period. Downtime is a temporary suspension of work for reasons of an industrial or organizational and technical nature. That is, companies themselves determine whether the reasons are sufficient to introduce downtime. For example, if supplies have run out and a renewal is not expected, or serious equipment problems have been discovered, these are all sufficient reasons to introduce downtime.

The period during which employees did not work due to the introduced downtime, the company pays in the amount of at least 2/3 of the average salary (Article 157 of the Labor Code of the Russian Federation). This earnings and downtime are not included in the calculation of vacation pay.

Payments in the billing period. In order to calculate vacation pay in 2018, it is also necessary to determine the payments included in the calculation of average earnings and excluded from it. According to Decree No. 922, all payments to an employee approved in the regulation on remuneration and labor incentives are taken into account, regardless of the method of payment (in cash or in kind).

How to take into account bonuses in average earnings

Completely - one bonus for one indicator.

At the end of the year - no more than 12.

Fully - the quarter is completely included in the billing period.

Partially - according to the number of months included in the billing period.

In full - payments accrued for the previous calendar year.

In proportion to the hours worked - the billing period has not been fully worked out or there are excluded periods.

The calculation does not include payments:

• bonuses and remuneration not taken into account in the regulation on remuneration;
• material assistance to employees;
• reimbursement for transport and food expenses;
• payment for education and training.

Formulas for calculating vacation pay in 2018

1. Billing period completed:

29.3 days - the approved number of days in a month (Decree of the Government of the Russian Federation of July 10, 2014 No. 642).

2. The billing period has been partially worked out or there are excluded periods:

Vacation pay formula:

Average daily earnings x Number of vacation days

Before transferring vacation pay, personal income tax must be withheld. It is important to transfer payments on time:

• holiday pay - 3 days before the start of the holiday
• personal income tax on the day of payment of vacation pay.

Example 1: the billing period has been fully worked out

Employee Ivanov I. wrote an application for vacation from February 1 to February 20, 2018. The salary of the employee is 48,500 rubles. In December 2016, a one-time payment for the length of service in the amount of 10,000 rubles was accrued, and Ivanov I. also receives monthly compensation for travel 4200 and payment for a mobile phone 1200. The period has been fully worked out.

For calculation, we take the employee's salary (48,500 x 12 months) and a lump sum payment of 10,000 rubles. Travel and phone allowances are not wages.

48,500 x 12 + 10,000 / 12 = 49,333.33 rubles

4) Calculate vacation pay:

49,333.33/ 29.3 x 20 days = 33,674.63 rubles.

33,674.63 x 13% = 4,378 rubles

33,674.63 - 4378 = 29,296.63 rubles.

personal income tax in the amount of 4,378 rubles. We transfer on the day of payment of vacation pay.

Example 2: billing period partially completed

Employee Zakharova N. goes on vacation from June 1 to June 14, 2018. Salary - 37,500 rubles. The employee was hired from December 1, 2016, in April 2018 sick leave was accrued for 7 days - 10,000, salary for April - 28,125 rubles.

Zakharova N. worked 5 full months (December, January, February, March and May): 5 x 29, 3 = 146.5 days.

For a month with sick leave, we calculate the days using the formula:

29.3 x number of calendar days worked: number of calendar days in a month

April: 29.3 x 23/30 = 22.46 days

Total: 146.5 days + 22, 46 days = 168.96 days

2) Determine payments in the billing period:

Salary for 5 full months and part of April, excluding sick leave: 37,500.00 x 5 + 28,125.00 = 215,625.00 rubles.

3) Calculate vacation pay:

215,625.00 / 168.96 days x 13 days = 16,590.47 rubles.

5) Determine the amount of vacation pay to be transferred to the employee:

16,590.47 x 13% = RUB 2,156.76

16 590.47 - 2156.76 \u003d 14 433.71 rubles.

Example 3: calculation with proportional premium

Alferov V. wrote an application for vacation from February 1 to February 14, 2018, work experience - 6 years, salary - 53,000 rubles. Monthly bonus - 3000. In December 2016, a bonus was paid at the end of the year - 100,000. In March, sick leave was taken for 14 days (from March 14 to March 27), the amount of the benefit was 25,775 rubles, wages - 27,761 rubles.

Number of days worked in March: 29.3 x (31 - 14) / 31 = 16.07 days.

2) Calculate the amount of payments for March for the average earnings:

According to the production calendar in March 2016 - 21 working days, Alferov worked 11 days in March.

The monthly bonus is calculated based on the actual days worked: 3000/21 x 11 = 1571.43 rubles.

Total for March: 27,761 + 1,571.43 = 29,332.43 rubles.

Due to the sick leave, the period was partially worked out, the bonus at the end of the year is recalculated according to the days worked (239), and according to the schedule (249).

100,000 / 249 x 239 = 95,983.94 rubles

Total in December: 53,000 + 3,000 + 95,983.94 = 151,983.94 rubles.

3) Combine the data in the table:

4) Based on the data in the table, we calculate the amount of vacation pay:

741,316.37 /338.37 days x 14 days = 30,671.84 rubles.

5) Determine the amount of vacation pay to be transferred to the employee:

30,671.84 x 13% = RUB 3,987.34

30,671.84 - 3987.34 \u003d 26,684.84 rubles.

Example 4: calculation of vacation pay for downtime due to the fault of the employer

From March 23 to March 31, 2018, a downtime was announced in the workshop, as the supply department did not bring materials. Employee Ivanov I. goes on vacation from June 5 for 14 calendar days.

From March 23 to March 31, the employee did not work due to downtime due to the fault of the employer. The rest of the days are full time.

2) Determine the payments included in the calculation:

Income for the billing period - 590,000 rubles, including 5,000 - during downtime.

3) Determine the average earnings:

The number of days in March by which earnings must be divided:

29.3: 31 × (31 - 9) = 20.79 days

(590,000 - 5,000): (29.3 days × 11 months + 20.79 days) = 1705.09 rubles.

4) Calculate vacation pay:

1705.09 × 14 days = 23,871.26 rubles.

5) Determine the amount of vacation pay to be transferred to the employee:

23,871.26 x 13% = 3,103.26 rubles

23,871.26 - 3103.26 \u003d 20,768 rubles.

Example 5: calculating vacation pay when changing rates

Until December 31, 2016, the employee worked part-time and received 12,000 rubles a month. From 1 to 14 November 2016, she was on annual leave.

In November, the salary was 6,000 rubles, vacation pay - 8,000 rubles.

2) Determine the income for the billing period:

12 000 rub. × 5 months + 6000 rub. + 24 000 rub. × 6 months + 20 000 rub. = 230,000 rubles.

3) Determine the number of days in the billing period:

(11 months × 29.3 days (30 days – 14 days) : 30 days × 29.3) = 337.9 days

The average daily earnings when calculating vacation pay will be:

RUB 230,000 : 337.9 days = 680.67 rubles.

4) Calculate vacation pay:

RUB 680.67 × 12 days = 8168.04 rubles.

5) Determine the amount of vacation pay to be transferred to the employee:

8168.04 x 13% = 1061.84 rubles

8168.04 - 1061.84 = 7106.20 rubles.

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Vacation pay and compensation is all about how to calculate the real amount. Examples of vacation pay calculations for those leaving, maternity leave, when wages change. How can employers cheat with provision? And what rights does an employee have for vacation and vacation pay in general? All the details about counting, indexing, employee rights and compensation for non-use of rest days.

There are certain provisions governing the employee's vacation and the accrual of payments for the time of rest. Everything must be taken into account so as not to accidentally violate the law and not deprive the employee.

New 2018 rules for calculating vacation pay

The system for calculating the amount due to an employee when taking a well-deserved rest for 28 (or more) days has long been established. In 2018, no new rules for calculating vacation pay were created. As before, the process is regulated by Article 139 of the Labor Code of the Russian Federation and paragraph 4 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922. The formula remains as follows:

Vacation pay = Average earnings per day * Number of vacation days

As before, in the calculation of vacation pay, it is necessary to take into account all the employee's income related to the wage system. That is salary, allowances, bonuses and additional payments. It is not necessary to take into account the amounts assigned not as wages (for example, material assistance or sick leave).

How much you need to work for vacation

In order to qualify for this right, an employee must have been continuously employed by the organization for at least 6 months. After that, he can request the standard 28 days of rest, or split this period into two or more parts.

The length of service includes only the time worked under the employment contract. If the employee worked under a civil law contract, then this time is not taken into account in the length of service. That is, such an employee does not have the right to leave until he switches to an employment contract and works on it for six months.

The right to receive leave without working out for 6 months ("advance payment") without the consent of the employer has:

• minors;
• going on maternity leave or just out of it;
• adopting a child under the age of 3 months.

Other employees can also go on vacation "in advance", but for this you will need to agree with the employer. But you can only get annual paid leave this way - other types (study, maternity, etc.) are assigned only upon the provision of the relevant document.

At the same time, at any time convenient for the employee, vacation can be taken by:

• husbands, if their wives are on maternity leave;
• veterans and "Chernobyl victims";
• husbands/wives of military personnel;
• part-time workers, provided that they also received leave at their second job;
• heroes of the USSR, Socialist Labor, Russian Federation, holders of the Order of Glory or Labor Glory (full);
• honorary donors of the Russian Federation;
• exposed to radiation during the testing of nuclear weapons at the Semipalatinsk test site;
• working in the Far North (or in regions equivalent to it), provided that they accompany a minor for admission to a university or college in another region.

Attention! When calculating the length of service, not a calendar year, but a working year is taken into account. If an employee was admitted to the organization on March 1, 2018, then only on September 1, 2018 (after 6 months from employment) he gets the opportunity to go on vacation.

Vacation rights of an employee

Every employee has the right to rest. It must be provided by the employer every year and paid in accordance with the law. This right does not depend on where a person works, how his place of work is organized, and so on. Moreover, vacation can be used by both an ordinary employee and a part-time employee, seasonal worker and anyone else. Except for those who have entered into a civil law contract with the employer (for example, a contractor).

The right to retain the position and average earnings

One of the main obligations of the employer to the employee going on vacation is to maintain his level of earnings and position. The boss does not have the right to send an employee for a walk without paying him vacation money (based on average earnings), and also to dismiss him while he is resting.

It is worth remembering that vacation at your own expense is not paid by the employer. If its period exceeded 14 days, all subsequent days outside the workplace will not be included in the length of service necessary to enter a well-deserved annual rest.

Vacation entitlement

The employee gets the opportunity to rest for 28 days after he has worked for at least 6 months for one organization. He can take it at any time after six months of accrual of experience, without violating the approved vacation schedule. But you can take time to rest "in advance" (before reaching the six-month period), if the employer agrees to this.

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In the case when a person works part-time, he has the right to receive leave at once in both jobs in accordance with Art. 286 of the Labor Code of the Russian Federation. Even if he has not been on one of them for 6 months yet - in this case, the boss must provide rest "in advance".

It is impossible to recall an employee from vacation if he does not agree to this. In case of consent, “non-vacated” days still remain with the employee, and in case of dismissal, the employer must compensate them. In addition, even if the employee wishes, the following categories of citizens cannot leave the vacation earlier:

• minors;
• pregnant women;
• working in hazardous or hazardous conditions.

It is worth remembering that according to Art. 114 of the Labor Code of the Russian Federation, annual paid leave is not only the right of an employee. This is his direct responsibility. Vacation cannot be cancelled. It can be transferred to the next calendar year at will (in some cases, regulated by the Labor Code of the Russian Federation and the internal regulations of the organization). But only once - two times in a row it is impossible not to go on vacation. And the employer has the right to consider the voluntary refusal of vacation as a disciplinary violation and apply appropriate sanctions to the employee.

At the same time, annual leave can be divided into two parts (or more, if the number of days allows it), so that one of them turns out to be at least 14 days.

The right to an extension of leave

In some cases, the employee gets the opportunity to slightly increase the period of rest. These situations include:

1. Illness during rest (when confirmed by a sick leave, does not apply to the illness of an employee's child).
2. Fulfillment of public duties on vacation.

It is also possible to obtain permission for additional days of rest in other situations provided for by law and internal agreements / regulations of the organization. The list of such situations is still open, so it is worth checking with the employer on a specific precedent.

Compensation for unused vacation

In some cases, the employee has the right to receive money instead of the vacation itself (or part of it). But not in all. It is impossible not to go on vacation, receiving instead a certain amount in addition to the salary.

An employee may demand money instead of vacation if he:

1. He quit without having "taken a walk" for the allotted time (Article 127 of the Labor Code of the Russian Federation).
2. He does not want to rest for more than 28 days and is ready to write an application so that the remaining vacation days are replaced with money (Article 126 of the Labor Code of the Russian Federation). But only on condition that the annual leave turned out to be more than 28 days, and the employee is an adult and not a pregnant woman.

Employees who have worked for at least 11 months without a 28-day vacation can count on full compensation upon dismissal. Moreover, if the vacation was postponed, it is necessary to work 23 months in order to receive compensation for 56 days. But, if an employee is dismissed as a result of entering active military service or due to the reduction, liquidation or suspension of the enterprise, its reorganization, then the minimum threshold for receiving full compensation in 28 days is reduced to 5.5 months. To receive money in 56 days, such an employee must work 18 months with the transfer of vacation from the first year.

If the employee worked less than 11 months and left for any other reason, then he is entitled to proportional compensation according to the months worked. To do this, you need to divide the number of vacation days by 12 months.

When calculating the length of service, as in the case of obtaining the right to leave, working months / years are taken into account, and not calendar ones. That is, in order to obtain the right to 100% compensation, 28 days in case of dismissal must be worked out, for example, from March 1, 2018 to February 1, 2019 (11 months).

Almost all citizens with extended or additional holidays fall under the second option - whether they are due to disability, seasonal (teachers) or for other reasons. Only "Chernobyl victims" and those working in harmful/dangerous conditions (additional leave) are not subject to this rule.

In addition, two annual holidays cannot be combined to receive compensation for anything more than 28 days. Because each of them is counted separately. But if both exceed 28 days (let's say 32 days each), then you can demand to pay an additional 4 days from each period. But this right of the employee is not the obligation of the employer. Therefore, the latter has the right to refuse to pay money and send the applicant to “walk” for the prescribed number of days.

Attention! It is impossible to receive compensation for a vacation of no more than 28 days (even if it was not taken last year) with money! This is a serious violation, which will lead to a fine for the employer under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

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Due to the crisis, organizations and entrepreneurs often seek to reduce the cost of employees, getting the most out of them. In this case, illegal methods are often used. How not to be deceived when calculating vacation pay or vacation?

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Failure to provide full leave

The employer may not send the employee on vacation at the time allotted to him (upon application and / or schedule), especially if the employee has not worked for the full billing period. The authorities may motivate this by the fact that he has not yet "deserved" a full term.

This is not true. After 6 months of continuous work, according to Art. 122 of the Labor Code of the Russian Federation, a person already has the right to a full 28-day rest.

Incomplete payment of holiday pay

In some cases, bosses may try to save on vacation pay by paying only a portion "upfront" and the other portion later. This is an illegal decision, since the full amount due to the employee going on vacation must be paid at least three days before the start of the holiday.

According to Art. 124 of the Labor Code of the Russian Federation, even if part of the money has not been paid, the employee has the right to demand that the annual paid leave be postponed. But at the same time, the employer can pay vacation parts, starting long before the employee's rest time.

The payment of part of the vacation pay after the start of the holiday is allowed only in one case - if the employer cannot yet calculate the exact amount (for example, if part of the employee’s exact earnings for the last working month is not yet known, since the vacation begins on the 1st day of the new month).

Lack of indexation of vacation pay in case of salary increase

An organization may simply “forget” to index the average salary for the billing period if the salary was raised. But, according to clause 16 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922, with an increase in rates in the cases provided for in the clause, it also entails recalculation of vacation pay.

Accountants suffer especially from such “forgetfulness” in relation to maternity leave. And this is a direct violation of Art. 132 of the Labor Code of the Russian Federation, being an infringement in the field of wages

How to correctly calculate vacation pay: calculation examples

To get the total amount that the organization is obliged to pay to the employee before his vacation, you need to calculate the average earnings. It includes all types of payments, regardless of their sources - additional payments, bonuses for work, bonuses for length of service and conditions, and so on. You can get it from the actual hours worked and wages for the last 12 calendar months.

The calculation of vacation pay does not take into account sick leave and disability payments, travel allowances, material assistance, compensation for pay and meals.

So, to get the amount of vacation pay, you need to carry out several manipulations. For example, in the calculations, let's take an employee who did not get sick and did not take a vacation at his own expense, and whose average earnings per year (SZ) is 360 thousand rubles.

SMZ = SZ / 12

where, SMZ- average monthly salary of an employee
NW- average earnings per year

SMZ = 360000 / 12
SMZ = 30,000 rubles.

Now that the average monthly earnings are known, we can calculate the average daily earnings of an employee. To do this, it is necessary to divide the SMZ by a factor of 29.3 (the average number of days in a month):

SDZ = SMZ / 29.3
SDZ = 30000 / 29.3
SDZ = 1023.89 rubles.

where, SDZ- average daily salary of an employee

That is, an employee earns almost 1024 rubles per day. Now, in order to calculate the amount of vacation pay due to him (OTP), you need to multiply this amount by the number of vacation days (Days):

OTP = SDZ * Days
OTP = 1023.89 * 28
OTP = 28668.92 rubles.

where, OTP- amount of vacation pay

Exactly as much vacation pay will be received by an employee who goes on vacation after honestly worked 12 months.

It is worth remembering that vacation pay must be paid no later than three calendar days before the first day of rest. This includes both weekends and holidays. Vacation pay is tax deductible!

When an employee has not worked for 12 months

Sometimes it happens that an employee wants to go on vacation without having worked the full billing period (12 months by default). In this case, the employee did not work the billing period in full. And it is necessary to calculate his vacation pay based on the number of calendar days worked by him. For example, a person worked for 6.5 months (KM) and during this time received 195 thousand rubles (SZ).

DPM \u003d OM * 29.3
DPM = 6 * 29.3
DPM = 175.8 days.

where, PDM- number of days worked in full months

After that, you need to find out how many days the employee worked in an incomplete month (DNM). To do this, it is necessary to divide the coefficient 29.3 by the total number of days in a month not fully worked (KD) and multiply by the number of days worked in a month (ODM). Let's say an employee worked half of February in a non-leap year.

Any citizen employed in production looks forward to a vacation. The state protects the interests of its citizens, therefore, each employed person is granted the right to annual leave for a period of 28 calendar days. But not all persons are familiar with accounting nuances: how much you need to work to get paid vacation, what payments are taken into account when calculating vacation pay, and many other points. In addition, minor changes in accounting activities are systematically introduced. Therefore, it will be interesting for everyone to learn how vacation pay is calculated in 2018.

How vacation pay is calculated in Russia

Any employee who has worked at the enterprise for six months is entitled to paid leave. Its size is 28 calendar days, half of which must be used inseparably.

When calculating vacation pay, the following points should be taken into account:

1. The vacationer must receive the due payments three days before the day of going on vacation.
2. Taking into account the latest changes, income tax is paid on the last day of the month, and not on the day vacation pay is accrued, as it was before.
3. It is necessary to take into account the indexation coefficient to the last year's salary of an employee when calculating the average daily salary.
   The following payments are included in the calculation of average earnings for vacation pay:

• wage;
• surcharges;
• allowances for special working conditions.

Does not need to be taken into account when calculating vacation pay:

• social payments;
• payments not provided for by the wage system (material assistance, double pay for work on a day off, etc.);
• payments accrued for the excluded period, i.e. the period in which the employee did not work (per diem, vacation, benefits)

How to calculate holiday pay

Vacation pay is calculated based on the employee's average monthly salary. The formula for the calculation will look like this:

SDZ \u003d ZP / (12 * 29.3), where

SDZ - average daily wage;
ZP - salary received by the employee in the billing period;
12 - the number of months in a year (if the employee has worked less than 12 months, indicate the desired value);
29.3 - the average number of working days per month (in 2018, this value will be just that).

Multiplying the resulting value by the number of days that the employee decided to spend on vacation, we get the amount of vacation pay.
This is the standard formula for calculating vacation pay. But there are also special cases of calculation. These include situations where the employee has not worked the whole year. The reason for this state of affairs may be:

• the employee came recently and worked for only six months;
• the employee was on maternity leave;
• the vacationer has been on sick leave for a long time;
• The man took many days off at his own expense.

In this case, the time period during which the employee actually worked is taken as the basis for the calculation.
And the second important point that must be taken into account when paying vacation pay for an incomplete year worked is the duration of the vacation. It will be proportional to the hours worked.

Those. For each quarter worked, an employee receives a week of vacation.

What can increase the amount of vacation pay + online calculator

If an employee regularly receives a bonus, then these amounts can significantly increase vacation pay. A large bonus accrued in the pre-holiday period will also be a good help. But it should be borne in mind that the premium must be accrued for the current calendar year, and, for example, not for the last one.

Judging by the latest news, now everyone can independently calculate their vacation pay. For this, there are special online calculators.

To calculate the amount of vacation pay, it is enough to enter information about the period of vacation and the amount of wages. The calculator takes into account all the nuances, so its form has cells in which you can enter, if necessary, periods of exclusion, data on wage increases and other information.

In conclusion, you can see the video, which tells when it is more profitable to go on vacation.

Vacation pay in 2019, taking into account the latest changes

Step number 1. Determine the billing period

Settlement period - 12 calendar months preceding the month of the beginning of the vacation, unless the company has set a different period.

For example, an employee got a job on November 1, 2018. He is going to rest 7 calendar days from August 1, 2019. Settlement period from November 1 to July 31 inclusive.

A calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

The law allows companies to set their own period - not 12 months, but 3 or 6. If you calculate the average earnings in your own way, it is important that the amount is not less than the one calculated in the generally accepted way.

In the Bukhsoft program it is very convenient to calculate vacation pay. Get free access to:

In practice, situations are very rare when an employee has fully worked out the period. After all, the time of illness, business trips and other unworked periods of time are excluded from the calculation.

Exclude days when an employee:

• received an average salary;
• was ill or received maternity benefit;
• was on leave without pay;
• used additional paid days off to care for children with disabilities and disabled since childhood;
• did not work due to the fault of the organization or for reasons beyond the control of the employer and the person himself;
• was released from work with full or partial retention of salary or without payment in other cases provided for by law.

During the holiday season, the risk of underpaying personal income tax increases. It's all about vacation pay benefits - you can pay tax later than usual. According to a survey by the Zarplata magazine, more than half of accountants use it. But you need to use the privilege carefully.

Step number 2. Determine earnings for the billing period

Step #3. Calculate average daily earnings

After you have determined the employee's earnings for the billing period, you need to calculate the average daily earnings

The order of definition from that:

• whether the employee has worked the billing period in full;
• provide him with leave in calendar or working days.

If the billing period is fully worked out and the rest is provided in calendar days, the formula is as follows:

If the billing period is not fully worked out and rest is provided in calendar days, then the formula is as follows:

Calculate the earnings for the days actually worked by the employee in the month of hiring as follows:

Calculate the number of calendar days in an incomplete calendar month using the formula:

Calculate your average daily income as follows:

Step number 4. Determine the total amount

The calculation of the total amount depends on which days the rest is provided - calendar or working.

Changes in wages must also be taken into account when determining the total amount.

If vacation is provided in calendar days, calculate the total amount using the formula:

If rest is provided in working days (for example, for seasonal employees), calculate the total amount of vacation pay using the formula:

A test that will show the errors of an accountant

Take the test, which will immediately show where to look for the error. For each question, select Yes or No. The program will tell you if there are problems and translate them into a description.

Vacation pay calculation in 2019: calculation examples

As an example, consider the most difficult cases

Example No. 1. In the billing period, a person was sick and went on vacation

Manager Mironov E.N. from February 1, 2018, he leaves to rest for 9 days. The billing period is from February 1, 2017 to January 31, 2018.

In July 2017, Mironov took 28 days of annual paid leave. In December 2017, Mironov was ill for 10 days. The remaining months of the billing period are fully worked out by the employee.

Over the past 12 calendar months, payments in favor of Mironov amounted to 521,000 rubles, including vacation pay - 30,500 rubles. and payments on a disability certificate - 10,500 rubles.

In total, the employee fully worked 10 months out of 12, as well as 3 calendar days in July 2017 and 21 calendar days in December 2017.

The number of calendar days falling on hours worked in July was 2.83 days (29.3: 31 days x 3 days), and in December 2017 - 19.84 days (29.3: 31 days x 21 days).

The total number of days taken into account when calculating average earnings is 315.67 days (293 days + 2.83 days + 19.84 days).

The calculation does not include the average earnings during the holidays and the period of illness. Therefore, it is necessary to calculate the amount from income minus the corresponding payments. This means that 480,000 rubles must be taken into account. (521,000 rubles - 30,500 rubles - 10,500 rubles).

Mironov's average daily earnings are 1520.58 rubles. (480,000 rubles : 315.67 days).

The total amount to be accrued is 13,685.22 rubles. (1520.58 rubles x 9 days).

Calculation example No. 2. The employee worked in full for the billing period

Secretary Kozyreva I.T. from February 1, 2018 goes on vacation for 9 days. The billing period is from February 1, 2017 to January 31, 2018.

All months of the billing period Kozyreva worked in full.

Over the past 12 calendar months, payments in favor of Kozyreva amounted to 360,000 rubles.

The number of days taken into account for calculating average earnings is 351.6 days (12 months x 29.3).

Average daily earnings - 1023.89 rubles. (360,000 rubles : 351.6 days).

The total amount to be charged is 9215.01 rubles. (1023.89 rubles x 9 days).

Example No. 3. Employment and vacation in one month

Accountant Sidorova P.K. hired May 10, 2018. From May 21, 2018, at the request of the employee, she was granted an annual paid leave for a period of 5 days in advance.

Sidorova's monthly salary is 40,000 rubles, there are no other payments.

There are no accruals and actually worked days for the billing period (from May 1, 2017 to April 30, 2018) and before it. With this in mind, the accountant determined the average earnings for calculation based on the salary accrued for the days worked in May - the month of employment.

The salary for calculation purposes amounted to 14,000 rubles. (40,000 rubles: 20 days × 7 days).

The number of calendar days in an incomplete calendar month is 10.4 days. (29.3: 31 days x 11 days).

Average daily earnings - 1346.15 rubles. (14,000 rubles : 10.4 days).

The total amount is 6730.75 rubles. (1346.15 rubles x 5 days).

Example No. 4. Average earnings for calculating vacation pay are less than the new minimum wage

Courier Mityaev A.G. from January 9, 2018 goes on vacation for 6 days. The billing period is from January 1, 2017 to December 31, 2018.

In January 2017, the employee was on vacation at his own expense. And in July, Mityaev was granted annual paid leave for a period of 28 days. The remaining months of the billing period are fully worked out.

Over the past 12 calendar months, payments in favor of Mityaev amounted to 80,000 rubles.

The number of days taken into account for calculating the average earnings in fully worked months is 293 days (10 months x 29.3).

The number of calendar days falling on hours worked in July amounted to 2.83 days (29.3: 31 days x 3 days).

The total number of days taken into account when calculating average earnings is 295.83 days (293 days + 2.83 days).

The average daily earnings of a courier is 270.43 rubles. (80,000 rubles : 295.83 days). The salary of an employee should be compared with the minimum wage.

The average monthly salary is 7923.6 rubles. (270.43 rubles x 29.3 days). The amount received is higher than the minimum wage in force at the time of calculation (7800 r.< 7923,6 р.). Поэтому бухгалтер выплаты по фактическому среднему заработку.

All calculations, accruals and payments, taking into account the long New Year holidays, the accountant carried out in advance, in December 2017. So that the employee has time to receive the funds due to him before the start of the holiday.

Mityaev was credited with 1622.58 rubles. (270.43 rubles x 6 days).

From January 1, 2018, the minimum wage increases to 9489 rubles. Taking into account the new increased value, the average monthly earnings in the amount of 7923.6 rubles. becomes less than the minimum wage. It is required to recalculate vacation pay based on the amount of the minimum wage. The amount after recalculation is 1943.14 rubles. (9489 rubles: 29.3 days x 6 days).

In January 2018, the accountant added 320.56 rubles to Mityaev for additional payment. (1943.14 rubles - 1622.58 rubles).

If the organization has employees, then the calculation of vacation pay is an important component of accounting duties. The Ministry of Labor not so long ago made further changes to the rules for calculating average earnings, based on which vacation pay is considered. In the article, we will consider how to correctly calculate vacation pay in 2018.

The formula for calculating average earnings

Amount of vacation pay \u003d Average daily earnings × Number of vacation days ,

Average daily earnings = Amount of payments taken into account when calculating average earnings ÷ 29.3

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Billing period

The settlement period of each individual employee lies within the 12 months preceding the month in which he goes on vacation. It can be less than 12 months for various reasons, but it cannot be more than 12 months. Also, the legislation allows you to set your own settlement period of 3 or 6 months, but this option must be recorded in writing in the accounting policy of the organization.

There are three situations when determining the billing period:

1. The settlement period has been worked out completely;
2. The billing period has not been fully worked out;
3. The employee did not work for 12 months, wages were not accrued to him.

In the first case, the calculation will be very simple, according to the formula.

If the employee was ill, was on vacation or on a business trip - all cases of the employee's absence from the workplace with the preservation of his place of work are excluded from the billing period. The billing period includes only those days when the employee was actually present and received wages. This billing period is considered incomplete.

The third situation is usually typical for employees who are on parental leave. In that case, the last 12 months are taken for which the employee received wages.

The calendar month starts on the 1st and ends on the 30th or 31st, with the exception of the month of February. In February, the beginning is on the 1st day, and the end of the month is on the 28th (29th) day. With a fully worked month, a coefficient of 29.3 is taken - this is the average number of days in a month for a year.

When the month is not fully worked out, then this coefficient is subject to recalculation.

How to calculate the billing period and the coefficient of the average number of days worked per month

Example 1:

Mechanic Ivanov I.A. got a job in 2016. In March 2018, he goes on another vacation. The billing period has been fully completed. Then the billing period will be calculated from March 2017 to February 2018. Moreover, 12 months of the billing period will be taken in full using a coefficient of 29.3.

Example 2:

Second mechanic Petrov Yu.I. I got a job on October 16, 2017. He also wants to go on vacation in March 2018. Its billing period will run from October 2017 to February 2018. In December, Petrov, a mechanic, was ill for 9 days and provided a sick leave. Then, out of 5 months of its billing period, 2 months - October and December, were not fully worked out. For them, you need to recalculate the coefficient:

• (31 − 15) ÷ 31 × 29.3 = 15.12 average number of days worked in October;
• (31 − 9) ÷ 31 × 29.3 = 20.79 is the average number of days worked in December.

What payments should be taken into account when calculating average earnings?

We figured out the settlement period and coefficients. Now let's look at what payments should be included when calculating average earnings.

Payments taken into account when calculating average earnings:

• wages (for hours worked, at piece rates, as a percentage of revenue);
• awards and rewards;
• compensation payments related to the working conditions or mode of work (for example, the northern coefficient, pay for weekends and holidays, for working at night);
• allowances and surcharges (for example, when combining positions, for length of service).

About awards

With regard to bonuses, it must be borne in mind that it is not always possible to take them into account in full. In the Regulation on average earnings No. 922 of December 24, 2007, paragraph 2 states that when taking into account bonus payments, the following conditions must be met:

• The bonus should be provided by the system of remuneration. This means that the payment of the bonus should be fixed in the regulation on remuneration, on bonuses;
• The premium must be accrued in the billing period.

If an employee received two bonuses in one month for the same reason, then only one can be included in the calculation. Which one should also be indicated by the head in the regulation on remuneration or bonuses.

Quarterly bonuses are taken into account in full if the quarter for which they are accrued is fully included in the billing period. If not, then it is necessary to calculate ⅓ parts for each month included in the billing period.

The annual premium is taken into account in full, the main thing is that it relates to the calendar year included in the billing period.

Payments not taken into account when calculating average earnings:

• accruals on average earnings (all accruals for vacation pay, business trips, calculations for sick leave, including pregnancy and childbirth). There is only one exception - the breaks for feeding the baby. Accruals for these hours are included in the calculation;
• accruals for downtime when the employee did not work due to the fault of the employer (power outage, breakdown of mechanisms);
• payment for days off to care for children with disabilities or disabled since childhood.