An accountant specializing in payroll is often faced with the accrual of vacation pay.

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months from the date of entry to work, and other interesting points.

After reading this article, you will learn how to calculate vacation in 2019 and get acquainted with examples of calculating vacation pay.

Legislative regulation

The most important regulatory document in terms of organization and remuneration is the Labor Code of the Russian Federation. To account for the vacation, a whole chapter at number 19 is allocated in it.

In addition, federal laws and Decrees of the Government of the Russian Federation were adopted to regulate certain issues related to granting leave to employees.

In particular, Decree No. 922"On the peculiarities of the procedure for calculating the average wage" of December 24, 2007 solves possible problems in calculating the average wage.

The basic local act at the enterprise is collective agreement, which is between the employees of the organization and the employer. It prescribes all the main nuances of granting annual leave. In addition, the key points in granting leave to a particular employee are established in the employment contract.

Types of leave and conditions for its provision

The Labor Code of the Russian Federation guarantees employees of organizations the following types of recreation:

• leave without pay.

The first two types of vacations are paid. Basic vacation given for 28 calendar days. An employee of the organization can go on vacation after six months of continuous work.

The employer has the right to send specialists of certain categories on vacation with their consent, without waiting for 6 months In the organisation.

• representatives of the weaker sex before and immediately after it;
• employees - adoptive parents of children under the age of 3 months;
• workers under the age of 18.

In subsequent years of work at the enterprise, the employee has a vacation at any time.

For certain professionals extended annual leave. It is provided on the basis of the Labor Code and other federal laws.

In particular, they are:

Additional holidays with the preservation of the average salary, the following are established for employees of the organization:

• for deviating from normal;
• for the special nature of the work;
• for the irregularity of the working day;
• for work in the regions of the Far North and areas equated to them;
• in other statutory cases.

In addition to the above, the collective agreement may provide for special additional holidays for the rest of employees.

How vacation days are calculated

If the employee's length of service is a full year with the employer, then calculating the number of vacation days will not be difficult. The duration of the vacation of a particular working person is prescribed in the employment contract when he is hired for a position. Usually, after a year of work in an organization, leave is provided in the number of days specified in this document, or half of it.

There are cases when an employee asks for leave before the end of the year of performance of his duties or decides to quit. In such cases, you have to calculate how many days of rest he is entitled to this employee.

It can be calculated from formula:

K \u003d (M * Ko) / 12,

• K is the number of vacation days due for the time that he worked in the organization,
• M - the number of months worked in full,
• Ko - the number of days of vacation established for the year of work.

For example. The continuous work experience of an employee in the organization is 7 months. The employment contract states that for the year of work he is entitled to 44 days of vacation. The number of vacation days that he is entitled to at this moment is: (7 months * 44 days) / 12 months = 25.67 days.

When calculating vacation days, the number of months worked is required round up to whole month. According to the rules, rounding should be done as follows. Excesses that are less than two weeks are not taken into account. If the surplus is more than two weeks, then they must be rounded up to a whole month.

For example, an employee started work on April 8. Vacation asks from December 19 of the same year. It turns out that he worked in this organization for 7 months and 9 calendar days. These 9 days are discarded, since this number of days is less than half a month. The calculation is based on 7 months of continuous operation.

Usually, when calculating vacation days, a fractional number is ultimately obtained. To facilitate calculations, many accountants use rounding it to an integer, although the law does not stipulate that this action is mandatory. At the same time, it should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

For example, the number of vacation days that an employee is entitled to in the calculation was 19.31 days. Rounding results in 20 days.

What is taken into account when calculating

The Decree of the Government of Russia No. 922 dated December 24, 2007 considered issues related to the calculation of average daily earnings. It states that the calculation of the average salary per day must be carried out taking into account all payments that relate to remuneration for work.

To them relate:

1. Wage. This is an official salary, a tariff rate, payment at piece rates, payment as a percentage of revenue, and others, including non-cash wages.
2. Various allowances and surcharges. These are all kinds of incentive and compensation payments, northern coefficients and regional allowances.
3. Performance bonuses and other rewards.
4. Other types of payments related to remuneration for work.

To derive the average salary, you need to take only those accruals that were made for the actual time of work and for the work that was actually done. It follows from this that when calculating the average daily wage do not need to be taken into account the following charges:

• allowances and other payments financed from the Social Insurance Fund;
• payments made on the basis of average earnings (these include holiday payments, payment during a business trip);
• one-time bonuses not related to wages (bonus for certain holidays);
• gifts and financial assistance;
• other accruals not related to remuneration for work.

In a relationship work periods included in the vacation calculation, the same principle applies. The 12-month billing period includes only the time that the employee actually worked.

To calculate vacation from the total annual experience the following periods are discarded:

• the time when the employee retains the right to receive an average salary;
• the time the employee was on or at;
• days off with pay, which are allocated for the care of the disabled;
• the period of release of the employee from work (absenteeism, downtime, etc.).

Calculation Order

The period for accrual of vacation pay is 12 months preceding the vacation.

There are situations when an employee of the organization does not have payroll accruals for this period of time, or he actually did not work at that time. In this case, it is necessary to take for the estimated time those 12 months that come before the estimated year. In the absence of accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

At full time worked

The ideal case is when the employee for the entire billing period did not go on vacation and on sick leave. Then he will have fully fulfilled the norm of his working time.

In such a situation, vacation pay is accrued according to a specific formula:

Zd \u003d Zg / (12 * 29.3)

• Zd - average daily earnings,
• Zg - annual salary,
• 29.3 - the average monthly number of calendar days.

The annual amount of accrued remuneration for work is obtained as a result of summing up the accrued salary for the 12 months that precede the vacation.

With incomplete hours worked

The formula discussed above is not suitable for calculating vacation in situations where 12 billing months have not been fully worked out by the employee.

Here it is necessary to use another, more complex formula:

Zd \u003d Zg / (M * 29.3 + D * 29.3 / Dn)

• M - the number of months worked in full,
• D - the number of calendar days worked in unworked months,
• Days - the norm of calendar days in non-worked months.

Examples

Case 1. An employee wishes to go on vacation from February 20 for 15 days. From February of last year to January of this year, he worked without interruption. During this time, he received 198,750 rubles, of which 13,000 rubles was a bonus for his professional holiday. When calculating vacation, the amount of this bonus must be deducted from the total earnings. It turns out 185,750 rubles. The average daily salary will be 185,750 / (12 * 29.3) = 528.30 rubles. As a result, the employee will receive 528.30 * 15 = 7924.50 rubles for 15 days of vacation.

Case 2. An employee takes a vacation from December for 21 days. In the billing period, he was on advanced training courses for two weeks in March and on vacation for 10 days in September. Data on his earnings and actual hours worked are given in the table.

The calculation of average earnings will include wages in the amount of 257,000 - 31,000 \u003d 226,000 rubles. The norm of working hours in 10 months has been fully worked out. In March and September, he worked only 37 days at a rate of 61 calendar days.

It turns out that, on average, this employee receives per day: 226,000 / (10 * 29.3 + 37 * 29.3 / 61) = 727.20 rubles. The amount of vacation for 21 days will be: 727.20 rubles. * 21 days = 15271.20 rubles.

The rules and examples of calculations are presented in the following video:

How to calculate the number of vacation days upon dismissal?

How to calculate the number of vacation days upon dismissal? The question is relevant mainly for calculating compensation for unused vacation. This article provides a step-by-step algorithm for calculating the duration of a vacation and the amount of its monetary compensation.

The right to leave upon dismissal

Art. 127 of the Labor Code of the Russian Federation provides the resigning employee with an alternative: to take off unused vacation days during the period of work or receive money for them. Moreover, if the payment of compensation is the obligation of the employer, then the provision of vacation “in kind” is his right. That is how the chh are formulated. 1 and 2 Art. 127 of the Labor Code of the Russian Federation.

IMPORTANT! The dismissal of an employee for guilty actions excludes the possibility of granting leave, but does not relieve the employer of the obligation to compensate him.

Since the amount of compensation directly depends on the duration of the unused vacation, the need to calculate the number of days of vacation before the dismissal of the employee will arise if the employee does not take the vacation. The provision of leave with subsequent dismissal is carried out in full or in the part agreed upon by the employer and employee, since the provision of annual leave in proportion to the hours worked is not provided for by the Labor Code of the Russian Federation.

Calculation of the number of days of unused vacation

By virtue of clause 28 of the Rules approved by the USSR TNKT dated April 30, 1930 No. 169 (hereinafter referred to as the Rules), the number of unused vacation days is the product of the length of time actually worked in months and the duration of the prescribed vacation, divided by 12 - a number equal to the number of months in a year .

That is, the calculation formula is as follows:

Ku \u003d (Mo × Do) / 12,

where: Ku - the number of vacation days accumulated and not used by the time of dismissal;

Mo - the number of months worked (for the first year of work - in total, starting from the second - in the year corresponding to the dismissal);

To - the duration of the annual paid vacation in days;

12 is the number of months in a year.

IMPORTANT! From the worked period, time should be excluded that is not counted as vacation experience (part 2 of article 121 of the Labor Code of the Russian Federation).

According to Part 1 of Art. 115 of the Labor Code of the Russian Federation, annual leave lasts at least 28 days (for more details on the duration of holidays, see the article Duration of the main annual paid leave). In this regard, a classic example of calculating vacation days upon dismissal is as follows:

Mo = 9 months.

Up to = 28 days.

Ku \u003d (9 × 28) / 12 \u003d 21 days.

The above formula is widely used by the courts when considering disputes over the amount of compensation for vacation (see, for example, appeal rulings of the Moscow Regional Court of August 23, 2012 No. 33-13622, St. Petersburg City Court of February 13, 2014 No. 33-2064 / 14).

If an incomplete month has been worked

In order to calculate the days of unused vacation, it is not the calendar month that should be taken into account, but the actually worked worker starting from the date of employment. This provision follows directly from the content of Art. 14 of the Labor Code of the Russian Federation, according to which the calculation of the terms associated with the emergence of labor rights and obligations begins from the date from which the beginning of their occurrence is determined.

But the period of work of an employee in the organization is rarely the full number of months. For example, the employment took place on January 14, and the dismissal is scheduled for November 19. That is, the employee worked 10 months 5 days. Should the 5-day balance be taken into account when calculating the duration of the vacation?

Clause 35 of the Rules prescribes that surpluses that make up less than half a month be excluded from the calculation base, while surpluses that exceed half a month, on the contrary, should be taken into account. The same position was stated by Rostrud in letters dated 06/08/2007 No. 1920-6, dated 12/31/2008 No. 5921-TZ, dated 12/18/2012 No. 15-19-6-1.

IMPORTANT! The determination of the duration of unused additional paid leave is carried out according to the same rules with the only exception: only actually worked days are taken into account (part 2 of article 121 of the Labor Code of the Russian Federation).

• Additional leave for an irregular working day - duration and procedure for granting;

Calculation of the rest of the vacation, if part of it is used

Example

In the year corresponding to the dismissal, the employee worked 10 months 17 days, while taking 10 days of vacation out of 28 due. An excess of 17 days is more than half a month, and therefore counts as a full month. The balance calculation will look like this:

• (11 × 28) / 12 = 25.67 - the total number of vacation days due for the last working year;
• 25.67 - 10 \u003d 15.67 - the number of vacation days due to the employee at the time of dismissal.

IMPORTANT! It is possible that as a result of the calculation of the rest of the vacation, a negative number is obtained. For example, if an employee rested for 15 days and worked only 4 months in the current year, it turns out that he owes the employer 5 days.

In this case, you cannot force the employee to complete the missing period, but you can deduct from his salary vacation pay paid for 5 days of vacation that were taken but not worked.

NOTE! The retention must be carried out in compliance with Part 2 of Art. 137 of the Labor Code of the Russian Federation and subject to the restrictions established by Art. 138 of the Labor Code of the Russian Federation.

How to calculate compensation for unused vacation

To determine the amount of monetary compensation for a vacation not taken by a departing employee, 2 indicators are needed:

• the number of unused vacation days;
• Average salary of an employee in 1 day.

The calculation formula will look like this:

Pk \u003d Kd × Zd,

where: Pk - the amount of compensation;

Kd - the number of days of unused vacation;

Zd - the average earnings of an employee per day.

Determination of the size of the average daily earnings

The calculation procedure here depends on the vacation unit. It can be calculated:

1. In calendar days - according to the general rule established by Art. 120 of the Labor Code of the Russian Federation.
2. In working days - in relation to certain categories of workers:

• working under a temporary employment contract concluded for a period of up to 2 months;
• seasonal workers.

If vacation is calculated in calendar days

The procedure for determining the average daily earnings for the payment of compensation for vacation provided in calendar days is established by Part 2 of Art. 139 of the Labor Code of the Russian Federation and clause 10 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Regulation No. 922).

The formula is:

Zd \u003d Zp / 12 / 29.3,

Zp - actually accrued salary for the 12 calendar months preceding the dismissal;

12 is the number of months in a year;

29.3 is the average number of days in a month.

Calculation example

The date of dismissal is 12/01/2017.

Salary for the billing period from 12/01/2016 to 11/30/2017 - 420,000 rubles.

420,000 / 12 = 35,000 rubles. - Monthly earnings.

35,000 / 29.3 \u003d 1,194.54 - average daily earnings.

If vacation is calculated in working days

According to part 3 of Art. 139 of the Labor Code of the Russian Federation and clause 11 of regulation No. 922 in order to determine the amount of compensation for vacation in the conditions of its calculation in working days, the average daily earnings are calculated using the following formula:

Zd \u003d Zf / RD 6,

where: Zd - average daily earnings;

Zf - actually accrued salary;

RD 6 - the number of working days according to the calendar of the 6-day working week.

Calculation example

The period of work is from 01.10.2017 to 01.12.2017.

Salary for October - 60,000 rubles.

Salary for November - 58,000 rubles.

The number of working days is 51.

60,000 + 58,000 = 118,000 rubles - salary for the entire period of work.

118,000 / 51 \u003d 2,313.73 rubles. - average daily income.

Rules for rounding the number of vacation days to an integer

Calculating using the formula above almost never results in an integer. For example, if an employee managed to work 8 months before leaving, the number of unused vacation days will be 12.67. The legislator does not say anything about rounding the number of vacation days to an integer, however, the employer still has such an opportunity (see, for example, letter of the Ministry of Health and Social Development dated 07.12.2005 No. 4334-17).

If such an opportunity is used, the question of how to calculate vacation days upon dismissal, while receiving an integer number, should be resolved in accordance with the same letter from the Ministry of Health and Social Development. According to the document, the arithmetic rules do not apply in this case: rounding is always carried out in favor of the employee, that is, upwards.

For example, with 4 months worked, the duration of the required vacation will be 9.3 days. In such a situation, the employee must be provided with compensation for 10 days of rest or vacation pay for the same 10 days.

IMPORTANT! Rounding off vacation days upon dismissal affects the amount of vacation pay or compensation for vacation, but not the duration of vacation actually provided (see letter from Rostrud dated December 24, 2007 No. 5277-6-1).

Compensation calculation: exceptions to the rules

There are situations when it is not necessary to calculate the number of vacation days based on the actual hours worked. So, according to Part 2, Clause 28 of the Rules, vacation compensation for a full working year is due to employees who have worked 11 months or more before dismissal. The same, by virtue of Part 3, Clause 28 of the Rules, applies to employees whose work experience in the last place ranged from 5.5 to 11 months, provided that they leave for one of the following reasons:

• upon liquidation of the employing organization;
• reduction of staff;
• conscription for military service.

IMPORTANT! Rostrud in letters dated 09.08.2011 No. 2368-6-1 and dated 04.03.2013 No. 164-6-1 drew the attention of employers to the fact that these standards apply exclusively to employees who have worked part-time. That is, starting from the second working year, the number of days of unused vacation is calculated according to the general rules - based on the actual hours worked.

So, the duration of unused vacation is calculated in days, the number of which is directly proportional to the time actually worked. At the same time, periods that, according to the law, are not subject to offset in vacation experience, are excluded from the calculation base.

The departing employee is entitled to monetary compensation for unused vacation. Moreover, compensation is paid for holidays accumulated for the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal, and his average earnings.

Pavel Sutulin,
Legal consulting service expert GARANT

Upon dismissal, the employee is paid monetary compensation for all unused vacations. The amount of this compensation is determined by multiplying the number of vacation days not used by the employee at the time of dismissal by the average daily earnings of the employee. In turn, the number of unused vacation days is the difference between the number of vacation days to which the employee was entitled at the time of dismissal and the number of vacation days used by the employee.

Determining the number of vacation days earned by the time of dismissal

The proportion in this case should look like this:

M 0: 12 = K y: K 0,

Where
Mo - the number of months worked by the employee;
12 - the number of months in a year;
Ku - the number of vacation days for which the employee received the right by the time of dismissal;
Ko - the number of days of annual paid leave of the employee.

Thus, the number of vacation days earned by an employee is determined by the following formula:

K y =(M 0 * K 0 ) : 12

This formula, when calculating the number of days of unused vacation, is also used by the courts.

Example

The duration of an employee's vacation is 28 days. The employee leaves of his own free will, having worked 8 months in the current working year. The number of vacation days due to him will be 28 days. x 8 months : 12 months = 18.67 days.

At the same time, there is a slightly different approach to the procedure for determining the number of vacation days to which the employee received the right by the time of dismissal. This position is based on the clarifications of Rostrud, according to which each month worked by an employee gives him the right to 2.33 (28 days: 12 months) vacation days (with a vacation duration of 28 days). In turn, the final value of the number of vacation days earned by the employee is determined by multiplying this value by the number of months of vacation experience.

Thus, in fact, Rostrud proposes to break the above formula into two separate arithmetic operations:

1. divide the number of vacation days by 12;
2. multiply the resulting value by the number of months worked by the employee.

However, this approach seems to the author to be contrary to common sense and leading to deliberately distorted calculation results. The fact is that the value resulting from dividing 28 by 12 is an infinite decimal fraction 2, (3), and the number 2.33 is the result of rounding. Consequently, the use of this intermediate approximate value also negatively affects the accuracy of all subsequent calculations, moreover, in the direction of reducing the number of days earned by the employee, that is, worsening his situation.

The use of this calculation procedure leads to obviously absurd situations.

Example

The duration of an employee's vacation is 28 days. The employee leaves of his own free will, having worked 6 months in the current working year. It seems obvious that, having worked exactly half of the working year, the employee has the right to exactly half of his vacation, that is, 14 days. However, if we apply the calculation method of Rostrud, a slightly different value is obtained:

2.33 days x 6 months = 13.98 days.

At the same time, the application of the methodology of Rostrud is reflected in judicial practice.
However, even if the employer considers it acceptable to use this approach to calculating the number of vacation days earned by an employee, please note that it is impossible for all employees without exception to determine the number of vacation days due at the rate of 2.33 calendar days of vacation for each month of service. 2.33 days of vacation per month of service are allowed only for those employees whose annual paid leave is 28 calendar days. If the full vacation is more than 28 days, then the number of vacation days per month of experience will be more than 2.33. For example, a teacher whose vacation is 56 calendar days is entitled to 4.67 calendar days of vacation (56 days: 12 months) per month of vacation experience.

It should also be noted that the current legislation does not provide for the possibility of rounding the resulting number of vacation days. In a letter from the Ministry of Health and Social Development of Russia, it is noted that it is possible to round the number of days of earned vacation, including to whole numbers, but not according to the rules of arithmetic, but in favor of the employee. However, this approach is valid only in cases where rounding is the desire of the employer and is performed, for example, in order to facilitate further calculations. If rounding is an objective necessity, then the employer is obviously forced to do it, regardless of the fact that the legislation does not regulate the procedure for such an action. According to the author, in this case, generally accepted arithmetic principles of rounding can be used.

Example

The duration of an employee's vacation is 28 days. The employee leaves with 1 month of vacation experience. The number of days of vacation earned by him in this case will be the result of dividing 28 by 12, that is, 2, (3). However, the periodic fraction cannot be used by the employer in further calculations, and therefore he is forced to resort to rounding the obtained value. In this case, in accordance with established practice, rounding is carried out to hundredths. That is, the result will be 2.33 days. If the employer wants to round the received value to tenths or to an integer, then in this case he will be forced to round up, that is, up to 2.4 and up to 3, respectively.

At the same time, the position of the Ministry of Health and Social Development of Russia once again proves the illegality of the procedure for calculating the number of vacation days proposed by Rostrud. Since the use of the value 2.33 as an intermediate for further calculations is not necessary, in this case the number 2, (3) would have to be rounded up, that is, up to 2.34.

Determining the number of months of vacation experience for an employee

Separately, it is necessary to mention the features of determining the number of months of the employee's vacation experience. When calculating periods of work giving the right to leave, surpluses of less than half a month are excluded from the calculation, and surpluses of more than half a month are rounded up to a full month. At the same time, it is not specified what should be understood as half a month. Nevertheless, from the examples given in the Rules, we can conclude that for half a month, when calculating the length of service, 15 days are always taken, regardless of the number of calendar days in the month in which they fall.

It should also be noted that in this paragraph we are talking about working, not calendar months, and, accordingly, it is precisely those surpluses that remain after determining the number of full working months that are subject to rounding.

Example

The employee was hired on April 14, and fired on May 16, 2014. In this case, his length of service, giving the right to leave, is 1 month and 3 days. An excess of less than half a month is not taken into account in further calculations. Thus, the employee's vacation period is 1 month.

As mentioned above, paragraph 28 of the Rules establishes a number of cases when an employee is entitled to full leave for an incomplete working year.

Thus, employees who are dismissed for any reason and who have worked with the employer for at least 11 months, subject to offset against the period of work, giving the right to leave, receive compensation for full leave.

This legal norm is applicable insofar as it is not inconsistent. After all, annual paid leave is included in the vacation period and is provided as a general rule during the working year for which it is due. In other words, 11 months of seniority, giving the right to leave, is always enough to get a full year of work together with a full vacation.

Rostrud confirms this conclusion.

The right of employees to compensation for full leave with at least 11 months of service is also recognized by the courts.

Since paragraph 28 of the Rules does not state that 11 months of leave in the first working year only is entitled to full compensation, this provision applies to any working year in which the employee leaves. There is no jurisprudence that would refute such a conclusion.

The question arises whether employees are entitled to full leave if their service is 11 months only as a result of rounding. For example, an employee in the current working year worked 10 months and 18 days. Based on paragraph 35 of the Rules, the surplus of 18 days is rounded up to the nearest full month, the vacation period is equal to 11 months. However, the author considers that the employee actually worked for less than 11 months and is not entitled to full leave under paragraph 28 of the Rules. He is entitled to compensation for 11/12 of the full vacation.
Obviously, full compensation is due to the employee who has not yet taken vacation for the corresponding working year. Therefore, the 11 months of service giving the right to full leave should not include the time spent on the leave itself, the right to which is in question.

Example

An employee is entitled to an annual paid leave of 28 calendar days. The next working year of the employee began on 04/01/2013. From 11/08/2013 to 11/21/2013 (14 calendar days) he used part of the paid vacation for this working year. Date of dismissal - 03/14/2014. There were no periods not included in the vacation period.
Vacation experience without time spent on vacation is exactly 11 months. Therefore, the employee acquired the right to full leave. Since 14 days of them have already been used, compensation should be paid for the remaining 14 calendar days.

Full compensation for unused vacation is also received by employees who have worked from 5.5 to 11 months, if they leave due to the liquidation of an enterprise or institution or its individual parts, reduction in staff or work, entry into military service, etc.
Judicial practice is ambiguous on the application of this rule.
Often, the courts, considering cases where the grounds for dismissal were the reasons listed in paragraph three of clause 28 of the Rules, recognized the right to full compensation for employees who have worked from 5.5 to 11 months.
However, there are judicial acts with the opposite point of view: the rule of paragraph three of paragraph 28 of the Rules on full compensation should not be applied, since it contradicts, which enshrined the principle of proportional calculation of compensation for unused vacation.

Among those who consider the third paragraph of clause 28 of the Rules to be valid, there is also no unity on all issues related to its application. So, Rostrud specialists point out that the procedure for paying full and proportional compensation with an experience of up to 11 months applies only to employees who have worked in the organization for less than a year, compensation for the second working year is paid in proportion to the hours worked. Some courts adhere to a similar position .

However, the author does not agree with the opinion of officials and judges and believes that the rules on full compensation should apply to all employees dismissed on the grounds specified in paragraph three of clause 28 of the Rules, regardless of how long they have been working for this employer, if in the current their working year is more than 5.5 months. The arguments in favor of this point of view are as follows. Paragraph 28 of the Rules exhaustively lists the cases of payment of not only full, but also proportional compensation. The Regulations do not contain provisions according to which employees who have worked for more than a year are always paid proportional compensation for unused vacation. They generally do not have a separate legal regulation of the payment of compensation for unused vacation to employees who have been working for more than a year with the employer. Therefore, the choice between full and proportional compensation should not depend on the working year in which the employee quits. A different interpretation violates the principle of equality of rights and opportunities for employees, since with the same length of service in the current working year it allows you to compensate for a different number of vacation days for this year. Similar conclusions can be found in judicial practice.

In view of the foregoing, the number of vacation days to which an employee will be entitled upon dismissal with a vacation duration of 28 calendar days, depending on the vacation experience and the reason for dismissal, is equal to the following values ​​​​(see table below). Also on this issue, see the materials of the information block “Encyclopedia of solutions. Labor Relations, Personnel”, presented in the GARANT system.

The number of vacation days to which the employee is entitled upon dismissal, depending on the length of vacation (with a vacation duration of 28 calendar days).

The calculator allows you to quickly and free of charge calculate online monetary compensation for unused vacation paid upon dismissal of an employee. Fill in the form fields and find out what payment you are entitled to for non-vacation leave.

For the correct calculation, you need to correctly fill in the fields of the online calculator form. You should know what income was paid during the last year, remember whether there were sick days in the last year, whether you went on business trips, whether you took vacation (in any form - annual, without pay, maternity, childcare, educational), were suspended whether you're away from work. You should also remember the date of employment. All this data will be useful for filling out an online calculator and correctly calculating compensation upon dismissal.

How to use?

Step 1- count your annual income and enter it in the first field of the calculator form (do not add vacation pay, benefits, travel allowances), if you have worked less than a year, count the income for the period worked.

Step 2- remember the date of employment and count how many years and months you worked on the day of dismissal, translate each full year into 12 months, if less than 15 days are worked in a month - do not take it into account, the resulting value is called vacation experience and fits into the second field - how to calculate vacation experience.

Step 3- calculate how many days you rested on paid annual leave for the entire time you worked and enter the resulting value in the third field of the online calculator.

Step 4- select the day of dismissal by clicking on the calendar.

Step 5- specify in which months there were breaks in work, that is, there were such events as disability, business trip, vacation in any form. If in any months such phenomena occurred, then subtract the days of absence from the total number of days in the month, enter the result in the box for this month.

If the above 5 steps are completed correctly, then you can click "calculate", the online calculator calculates the compensation for vacation not used by the employee on the day of dismissal. You will see the result in the last line of the calculator.

Calculation rules in 2018

In order for the calculator to correctly calculate compensation, you need to know the basic calculation rules established by law at the moment.

Every employee who leaves is required to pay compensation for unused vacation. If there are any. Moreover, the calculation takes into account the entire period of employment with the last employer. To pay full compensation, it is important to find out how many days of vacation the employee was entitled to, how many of them he did not use, and his average monthly income in this job.

What you need to know

If a citizen performed labor activity in the company for less than six months, then compensation must also be paid upon his dismissal. First of all, for this it is important to correctly note how many vacation days the employee did not use. To do this, you need to know the following.

• How many years, months, days, a citizen worked in a particular organization.
• Availability of vacation periods and how long they lasted.
• Number of vacation days.
• The number of vacation days used.

Vacation experience

Well, the calculation of annual paid leave is carried out in accordance with the rules listed in parts 1 and 2 of Article 121 of the Labor Code. Paid vacation depends on the length of service. Therefore, when calculating it for calculating vacation pay, the following subtleties must be taken into account.

• All hours worked by the employee.
• Days when the employee was registered at the enterprise, but in fact did not work, for example, days off, paid vacation, sick leave and other days of rest.
• Days when an employee worked through no fault of his own. For example, when he was in search of work upon dismissal or reduction, or for reasons beyond his control was suspended from work.
• The time during which the employee was on vacation at his own expense, but not more than two weeks during one working year.

When calculating the length of service taken into account in the process of calculating paid leave, you should not include the following points:

• Hours when an employee did not show up for work without a valid reason.
• When a citizen was suspended from work under article 76 of the Labor Code.
• Leave due to child care.

For each working year, a citizen must receive annual paid leave.

Formula for calculating compensation for unused vacation

There is a general formula by which compensation can be calculated.

Compensation for unused vacation upon dismissal = total number of days of unused vacation * number of months worked - number of days off.

By law, certain rules apply when calculating a full month. If a citizen has worked less than half a month, then this time is not taken into account. A month is counted as a whole if the hours worked are at least half or more.

If vacation is in working days

As for those employees whose vacation is represented in working days, then everything is a little different. To begin with, we will analyze for whom vacation days act as working days. These are seasonal employees, or those with whom a contract has been concluded, the term of which does not exceed two months. The formula here is similar to the previous one, but with some modifications in the number of unused days.

As for the timing of payment, each employee who leaves should know that he must receive all compensation on the last working day. The employer is responsible for non-payment of compensation. When the labor inspectorate finds out about this, the person providing the job will be fined under article 5.27 of part 6 of the Code of Administrative Offenses of the Russian Federation. Namely:

• An amount from 30 to 50 thousand will be required to be paid by a legal entity.
• Responsible officials will have to 10-20 thousand.
• Entrepreneurs in the status of individual entrepreneurs will be fined up to five thousand.

Most often, the labor inspectorate learns about the violation from the complaint that the employee writes. If the employer pays the compensation later than the deadline, then along with this money, the already former employee is provided with another compensation for the delay in the due payments.

Payments of this kind are fully subject to personal income tax, which is provided for by the Tax Code in paragraph 3 of Article 217. In order for the employer to pay tax on payments, a little time is given, or rather, he must do this no later than the day following the day of payments. Also, this type of compensation is subject to insurance premiums for OPS, CHI, VNiM and "injury".

Examples of calculating compensation upon dismissal

The employee began his duties on September 27, 2016, and left on May 4, 2017. However, he never used his vacation days. His monthly salary is 40,000, there are no excluded periods, all months are fully worked out, during his work he received 296,000 rubles. Here you need to understand how many months exactly he has the right to count on compensation. From September 27 to April 26, he faithfully worked for seven full months. The time from April 27 to May 4 will be less than one half of the month. That is, this month is not taken into account at all.

Here is a formula that is appropriate to apply in this case to calculate unused vacation upon dismissal.

Kn \u003d Co * 2.33 days - Ko.

Kn is the days of the main unused vacation. Co is the length of the vacation period in full months. Ko, these are the days that the employee took off.

Kn \u003d 7 * 2.33 \u003d 16.31.

That is, you need to pay compensation for 16.31 days.

Calculating vacation days is an important knowledge that every accountant and every employer should have. After all, it is the employer who is ultimately responsible for all financial and other activities in his own organization.

Leave according to law

The Code of Labor Laws states that every officially employed citizen or tax resident of the Russian Federation has the right to a well-deserved calendar paid annual leave. The law also stipulates the right to additional paid days for reasons, for example, temporary disability or for training, or to solve production problems (business trips), and so on.

The nineteenth chapter of the Labor Code is devoted to the nuances of granting leave and everything connected with it. Features of granting holidays to certain categories of employees (for example, in the field of education or military personnel) are described in Federal laws and other acts regulating the working moments of these above-mentioned categories.

Vacation duration

The number of vacation days per year, according to the Labor Code, is generally twenty-eight calendar days. At his own request and in agreement with the employees, the employer may increase this number, if this does not lead to a deterioration in working conditions. Such changes should be described in the internal documents of the enterprise: necessarily in the Collective Agreement and the Internal Labor Regulations, if the organization has a Vacation Regulation, then it is also mandatory there.

Each employee must know how many vacation days a year he is entitled to, and understand the principle of calculating vacation pay. Not only because an accountant or payroll employee can make a mistake—and the sooner it is discovered, the easier it will be to correct—but also because accurate knowledge of one’s own finances and free time will help to avoid unnecessary disappointments, and a satisfied employee is good and for production.

Who gets a long vacation?

Some employees are legally entitled to leave longer than twenty-eight days. For example, employees of children's educational institutions of the junior level have a rest forty-two days. Certain other education staff may take fifty-six calendar days off. This is due to the specifics of the workflow, as well as many other parameters, such as seniority, workload during the school year, class management and much more.

Holiday pay for such employees is made as in general cases.

Additional holidays

It is important to know who and when are entitled to additional days of rest in order to correctly calculate the additional vacation.

The legislation provides for the provision of paid additional days to two categories of workers:

• those who perform irregular work;
• those who work in harmful and difficult conditions.

Also, annual additional paid leave (according to Federal laws and various government decrees) is required:

• astronauts;
• civil servants;
• military personnel;
• donors;
• air traffic controllers;
• exposed to radiation;
• municipal employee;
• prosecutors and investigators, scientific and pedagogical workers;
• employed in the metallurgical industry;
• workers in the coal and shale industry and mine construction;
• employees of the Federal Compulsory Medical Insurance Fund;
• healthcare workers;
• employees of archival services;
• employees of the electric power industry;
• judges;
• rescuers;
• athletes and coaches;
• customs officials;
• employed in the construction, reconstruction, technical re-equipment of underground structures;
• employed in the exploration and mining of uranium, beryllium and thorium ores in the nuclear power industry and industry;
• employed in the extraction and transportation of salt, non-metallic minerals;
• employees of internal affairs bodies and bodies for control over the circulation of narcotic drugs and psychotropic substances;
• employees with a special nature of work;
• seconded to the Chechen Republic;
• working in the Far North and regions equated to it.

Additional leave for performing work in overtime or under harmful conditions should be at least three days - no less.

When is vacation granted?

According to labor law, leave is granted annually. At the same time, it is not necessary to wait until twelve calendar months have passed from the first day of employment: you can use your legal vacation when you have worked out the full eleven months.

You can also negotiate with the employer and employees and ask for a vacation after working the first six months. Of course, then the calculation of the number of vacation days will be somewhat different than if you work at least eleven months, and vacation pay will be lower. And if an employee decides to quit immediately after the rest, vacation payments will be deducted from his final calculation - as for the period used on credit.

Some workers may also request leave without waiting six months. These include:

• minors;
• women before or after maternity leave.

The employer has no right to refuse such employees and is obliged to provide rest.

How are holiday payments calculated?

If we greatly simplify the existing scheme for calculating vacation pay, then we can say that the calculation is based on three values:

• the average daily salary of an employee;
• billing period;
• number of rest days.

There is a convenient and simple formula for calculating payments, which is used in almost every enterprise: Average daily earnings * number of vacation days = vacation pay

Average daily earnings

The calculation of this figure is affected by the billing period for calculating vacation pay. If an employee has worked for a calendar year, the average daily earnings will be calculated based on all payments for that year. If only half a year or even less is worked out, only payments that are actually received on hand will be taken into account - which, of course, will be a much smaller amount.

The average salary of an employee does not affect the number of vacation days in any way - only the amount that the employee will receive in his hands.

To calculate the average daily earnings, first sum up all payments received by the employee for the billing period, which belong to the category of wages and are taxed in the general manner. That is:

• wages with all indexations, coefficients and allowances;
• additional payments accepted at this enterprise for this profession (position);
• bonuses, if they are paid regularly and in a fixed amount and are included in the remuneration system adopted in the organization.

Not included in the calculation:

• financial assistance over 4000 rubles;
• one-time social payments;
• payments on average earnings.

Billing period

Under this time period, it is customary to understand the months and days worked between two annual holidays. Moreover, if, for example, an employee always divides his vacation into two parts, and does not take it entirely, the billing period will be one and it will need to be calculated for the first part of the vacation. That is, if an employee got a job at an enterprise in March 2010, took part of the vacation in May 2011, and took off the other half in September 2011, the billing period will be from March 2010 to February 2011 in both cases. At the same time, for the days worked in March and April 2011, a certain number of days will already be due - because a new billing period begins.

Based on these parameters, the number of vacation days should be calculated.

You need to understand that only fully worked and paid days are included in the billing period for calculating average earnings. For example, this number does not include:

• forced absenteeism and absenteeism due to the fault of the employee;
• time off without pay;
• periods of temporary disability;
• time off to care for children or relatives;
• other periods in which wages were not saved or were saved only partially.

All of the above affects the calculation of average earnings for payments, but does not affect the calculation of the time period that gives the right to receive days of the next vacation.

Number of rest days

So, the period for calculating vacation pay has been determined, the average daily earnings of an employee have been found, and the final calculation of payments can be made. At this stage, the accountant or payroll employee must check whether the employee is entitled to the declared number of vacation days. For example, if in previous periods an employee took days in advance, he can already significantly "overshoot" what was supposed to be, and then, of course, no one will give him or pay him the requested fifteen or twenty days.

If the employee worked for several years in a row without interruption, now he can afford to take a longer walk or receive the days due to him in the form of monetary compensation. But we are forced to remind you that not sending an employee on vacation for more than two years in a row is considered a serious violation, everyone must rest one way or another, no matter how important they are doing, and no matter how much they love their work.

If the employee regularly complied with labor laws and took rest days exactly in due time, the minimum number of rest days that he can use in a year is fourteen, the maximum is the number of days established by law and internal acts of the enterprise. That is, if, for example, we are talking about a pedagogical organization whose employees are entitled to a vacation of fifty-six days by law, but the head assigned an additional five days to everyone, then the maximum duration of the vacation will be sixty-one days.

How are vacation days calculated if the billing period was not fully worked out

In cases where the employee was not sick, did not skip, intends to go on a well-deserved vacation, only having worked out the period prescribed by law, everything is clear with the calculation of vacation days and payments. But what if the employee was sick for a long time, went to study and on business trips, etc.?

Let's look at an example. Suppose an employee got a job at an enterprise on July 10, 2011 and worked until March 20, 2013 without annual paid holidays. During this time period, he went on sick leave from August 11, 2012 to August 21, 2012. The maximum duration of a calendar vacation is set at the enterprise at 32 days.

To understand how many days of unused vacation he is entitled to, you must first calculate the billing period or the vacation period in months and days.

Ten days of temporary disability must be excluded from this amount.

We get: 12 months + 8 months 10 days - 10 days = 20 months.

To calculate the due vacation days, you need to do the following: (32 (annual vacation days) / 12 (number of months in a year)) x 20 (holiday experience in months) \u003d 53.33 days. That is, 53 days - rounding occurs according to the mathematical principle.

In the same way, calculations are made in all other cases: when an employee is dismissed, when he goes on vacation in an incomplete billing period, and so on.

We hope our article clarified how to calculate vacation days.