Before the accountant calculates average earnings in order to accrue vacation pay to an employee, he must determine the settlement period for the vacation. The duration of such a period is limited, some periods are excluded from it. How to do this correctly, we will consider in detail in the article.

Estimated vacation period

What will be the length of the billing period for the vacation depends primarily on how long the employee has worked in the organization. But anyway, more than 1 year, this period it can not be.

For example, an employee started working in the organization more than a year ago. The estimated period will then be equal to 12 months before he goes on vacation. The month is taken into account in the calendar, full, from 1 to the last day.

When an employee is going on vacation, having worked for less than 1 year, then all the time that he worked in the organization is taken for the billing period.

And the period is included in the calculation as follows: from the first working day to the last day of the month that precedes the start of the vacation.

The organization also has the right to independently set the billing period. This must be written down in a local document of the organization, for example, in a collective agreement. For example, an employer can set a billing period of not 12, but 6 months. TC is not prohibited, but if the following condition is met: The vacation pay calculated on the basis of such a calculated period should not be less than that calculated according to the general rules.

What to exclude from the billing period

The following days should be excluded from the billing period when:

  • The employee was paid an average salary. By such days I mean periods of paid leave, business trips (except for the period of feeding the child);
  • The employee was on sick leave or maternity leave;
  • The employee took a vacation at his own expense (without pay);
  • The employee took additional paid days off to care for the disabled;
  • The employee, for reasons beyond the control of either the employer or the employee himself, did not work. For example, days of power outages;
  • The employee was released from work.

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An example of determining the settlement period

Accountant Petrova O.P. has been working at Continent LLC for the fourth year. She wrote an application for paid vacation due to her from November 6, 2017.

Determine the billing period:

Let's define the days excluded from the calculation period of Petrova:

  1. Vacation period at own expense - December 12 - December 25, 2016;
  2. Business trip period - April 1 - April 16, 2017;

When all days are excluded from the billing period

It is not uncommon for all days to be excluded from the billing period. In this case, the billing period must be replaced by the one that precedes the excluded one.

For the calculation, a period of 12 full months is also taken.

Let's take a closer look at an example:

Accountant Petrova O.P. has been working at Continent LLC since July 24, 2017. Petrova wrote her vacation application on November 6, 2017.

Since Petrova worked in the organization for less than a year before the vacation, we take the following for the billing period:

The following days must be excluded from this period:

  1. Business trip days - July 24 - 31, 2017;
  2. Study leave - 1 August 2017 - 31 December 2017.

Since the entire billing period of Petrova consists of the excluded time, and the previous billing period Petrova has not yet worked in the organization, then to calculate the vacation pay we take the days of the month of going on vacation, that is:

If the employee has extended the vacation due to illness

When an employee falls ill on vacation, he is forced to extend it for the period of illness. In such a situation, the time of illness should be excluded from the calculated period. That is, initially, when calculating vacation pay, the settlement period is calculated based on the employee's time in the organization. And then sick days are excluded from this period.

More details with an example:

Accountant LLC "Continent" wrote an application for vacation from 17 to 31 October 2017. She was sick all the days of the vacation and transferred it to the period from November 1 to November 15, 2017. The billing period will be as follows:

From November 1, 2016 to October 16, 2017, while the days from October 17 to October 31, 2017 should be excluded from the billing period.

If an employee quit and then returned

Sometimes laid-off employees come back. But this does not mean that the calculation period can include the time that he worked before dismissal. Only those months will be taken into account, which the employee has worked for again. This follows from the fact that the employment contract with the employee upon dismissal is terminated and he is paid a calculation, which also contains compensation for unused vacation. This means that it is impossible to include that time in the calculation.

Settlement period upon reorganization

If the company has been reorganized, then the billing period should include the employee's time before the reorganization and the time after. This is due to the fact that the employment contract with the employee is not terminated during the reorganization. Which means labor activity it was not interrupted, he worked and works in the same organization.

Weekends and holidays in the billing period

There are also situations when an employee, before or after the weekend, the employee took a vacation at his own expense or was sick. Even so, you don't need to exclude weekends from the calculation.

The calculation does not include only days of illness, business trips and other periods, but not weekends and holidays.

Let's take an example:

Accountant Petrova O.P. has been working at Continent LLC for over three years. She wrote a vacation application since February 10, 2017. The settlement period of Petrova is determined based on the duration of work in the organization:

We exclude the following days from the billing period:

  1. Holidays at own expense - December 25 - 31, 2016;
  2. Sick leave - January 11 - 15, 2017.

Holidays from 1 to 10 are not excluded from the calculation, which means that the calculation period will be as follows:

The legislative framework

Legislative act Content
Article 139 of the Labor Code of the Russian Federation"Calculus of the average wages»
Resolution of the Government of the Russian Federation No. 922 dated 12.24.2007"On the features of the procedure for calculating average wages"
Article 75 of the Labor Code of the Russian Federation"Labor relations when changing the owner of the organization's property, changing the jurisdiction of the organization, its reorganization, etc."
Article 114 of the Labor Code of the Russian Federation"Annual paid vacations"

Answers to common questions

Question: Should we also exclude the billing period of the days when our employee was under arrest?

Answer: Such days can be excluded only if the manager has released the employee from work for this time. If there was no actual release from work, then these days do not need to be excluded, since arrest is not included in the list of excluded periods.

Very often, accounting and HR workers are faced with the question of how to calculate the unused vacation days assigned to employees. Also, the employees themselves sometimes want to know how many vacation days they are entitled to on any date. How to correctly calculate these days without deceiving either the employee or the employer? Below you will find the answer to this question, we will look at examples different situations arising in the course of work.

Work experience, giving the right to annual paid leave

In order to send an employee on vacation and, you need to know the number of days of vacation. And for this, you first need to calculate the employee's vacation experience, that is, the period of work that gives the right to annual paid vacation. Article 121 of the Labor Code of the Russian Federation discloses in detail which periods should be taken into account when calculating the length of service, and which should be excluded.

The length of service that gives the right to leave includes:

  • actual work time;
  • the time when the employee did not actually work, but his place of work was retained;
  • time of forced absence through no fault of the employee;
  • the time of suspension from work due to failure to undergo a medical examination through no fault of the employee;
  • unpaid leave provided to an employee at his request, within 14 days.

The length of service that gives the right to leave does not include:

  • time away from the workplace without a valid reason;
  • Holiday to care for the child;
  • unpaid leave provided to an employee at his request, over 14 days.

As a rule, annual paid leave is granted in the amount of 28 days per working year - this is the main paid leave. In some cases, additional paid leave is added to the main vacation. It is provided for some categories of workers specified in the Labor Code of the Russian Federation, details of additional paid leave can be found in the article: ““.

An employee has the right to take leave after 6 months of work. If an employee has worked the full 11 months, then he is entitled to 28 days of basic leave.

When calculating the vacation period, the periods that are not taken into account are deducted from the worked period, the resulting period is expressed in full months. An incomplete month is rounded up to one month if more than half of the days in that month have been worked. If less than half has been worked out, then this incomplete month is not taken into account. For example, if work experience is 10 months 10 days, then 10 days will not be counted. And if worked 10 months 20 days, then the total work experience will be 11 months.

Formula for calculating unused vacation days

After the length of service is determined, which gives the right to leave, you can calculate the number of vacation days due according to this length of service. To do this, you need to use the following formula:

Examples of calculating unused vacation

#1. If the employee was on vacation without pay

According to the Labor Code of the Russian Federation, only 14 days of leave without pay are included in the length of service. Ivanov rested for 20 days without maintenance, which means 6 days will need to be excluded from his experience. The main vacation time does not need to be excluded from the seniority.

1. Vacation period calculation

From 08/10/2011 to 08/09/2012 12 full months.

From 08/10/2012 to 04/22/2013 8 months 12 days were worked.

We exclude 6 days of leave without pay.

Total experience = 12 months. + 8 months 12 days - 6 days = 20 months 6 days.

We do not take into account 6 days, since less than half a month has been worked out. This means that the final vacation experience is 20 months.

2. The formula for calculating the days of unused vacation

Days of unused vacation = 28/12 * 20 - 28 = 18.67 days.

# 2. If the employee was on parental leave

1. Vacation period calculation

The length of service will be calculated from 01.03.2010 to 21.04.2013.

Parental leave should be excluded from the length of service that entitles you to leave.

In total, in the period from 01.03.2010 to 21.04.2013 - 37 months and 21 days.

We exclude the period from 10.10.2010 to 20.06.2012, that is, 19 months and 10 days.

Total vacation experience = 18 months and 11 days. We do not take 11 days into account, we get 18 full months of experience.

2. Unused vacation days. Calculation formula

28/12 * 18 = 42 days of vacation was due to Petrova.

# 3. If an employee leaves without having worked for 11 months

Vacation experience: from 08/01/2012 to 03/31/2013 - this is a full 8 months, plus 7 days in July and 22 days in April, for a total of 8 months 29 days, round up to 9 full months. Sick leave days do not need to be excluded from work experience.

Vacation days = 28/12 * 9 = 21 days.

#4. Calculation of unused vacation days upon dismissal

In this case, at the end of the vacation, it is necessary to make a settlement with the employee, including paying compensation for unused vacation. Here we must not forget that the period when the employee was on the last vacation before dismissal must also be included in the vacation experience, since the time of the main vacation is included in the length of service, which gives the right to paid vacation.

The article discusses the main points regarding the vacation experience and the calculation of the days of unused vacation. If you still have any questions regarding this topic, you can ask them below.

To earn annual paid leave, an employee must have worked for the organization for a certain amount of time. We will tell you how many vacation days are accrued per month, and for your convenience, we will give you practical examples calculations.

For what period the vacation is granted and from what day it is calculated

In accordance with Art. 122 of the Labor Code of the Russian Federation, an employee is granted leave for the past working year. This is 12 months from the date of employment.

If an employee has worked for a whole year and has not been on vacation, then he simply has to get vacation for that year.

note

The legislation provides for monetary compensation for unused vacation in two cases: upon dismissal of an employee and if the vacation exceeds 28 calendar days. Read more in this

If the employee has not taken a rest even once in several years, he must be provided with unused leave for each working year. They should be included in the vacation schedule, notifying the employee against signature at least 2 weeks in advance. The employee will be obliged to take a vacation (Article 123 of the Labor Code of the Russian Federation).

Important! Art. 124 of the Labor Code of the Russian Federation prohibits not letting an employee go on vacation for 2 years in a row. Therefore, it is worth providing unused vacations in chronological order, although there are no clear indications on this matter.

The employee also has the right to ask to give him some part of the unused vacation in terms that are not provided for in the schedule. If the management agrees, it will release the employee, he has such rights.

Length of annual paid leave

Part 1 of Art. 115 of the Labor Code of the Russian Federation gives each employee the right to take annual paid leave duration 28 calendar days... Its duration increases for the following categories of workers:

  1. employed in hazardous and hazardous industries;
  2. minors;
  3. disabled people;
  4. having irregular working hours.

Additional days of rest are also received by employees for periods of business trips, temporary disability, passing a session at a university.

How many vacation days does the employee receive for each month worked

To determine how many vacation days for 1 month of work, you need to use a simple formula:

28 (number of days of the main paid vacation) / 12 (months) = 2.33 days.

This is the number of vacation days most people earn each month.

How is it calculated for those who are entitled to additional leave

In most cases, the duration of the main vacation is 28 calendar days (part 1 of article 115 of the Labor Code of the Russian Federation). Employees earn 28/12 each month = 2.33 vacation days.

There are also some workers (teachers, doctors, researchers), for whom the main vacation lasts not 28 days, but 36, 42, 48 or 56.

In such cases, you need to add up all the days of the main and additional holidays, and then calculate the number of vacation days that are earned in 1 month.

A practical example of calculating in numbers

The main vacation lasts 28 calendar days. Another 3 days are added to the employee (this is the minimum number). The number of vacation days per month of work will be: (28 + 3) / 12 = 2.58 vacation days.

This is almost always a number with a fraction. Only seasonal workers and those who work under labor contracts concluded for a period of less than 2 months are paid compensation at the rate of: 2 working days for 1 month of work (Art. 291 and Art. 295 of the Labor Code of the Russian Federation).

How many vacation days accumulate in a month - a representative of the Ministry of Labor of the Russian Federation will tell in the video below:

How is it calculated if worked for several months and less than a month

Consider how the vacation is calculated for an incomplete month worked if the employee worked in the company from 09/01/2016 to 05/05/2017. This is 8 full months (09/01/2016 - 04/31/2017) plus 5 days. If incomplete part month is greater than or equal to 15 days, then it is rounded up to 1 month. If less, it is discarded. 5 days from our example are not taken into account, it will be considered that the employee has worked for 8 months.

The number of vacation days is determined by the formula:
the number of days spent on vacation for each month worked, x the number of months worked.

In this example, the total will be: 2.33 x 8 = 18.64 days.

How fractions are rounded when counting

If you get fractions, then they need to be indicated in the note-calculation. If it is more convenient for you to round, do it not according to arithmetic rules, but in favor of the employee. Round 17.78 to 18 and 10.29 to 11.

If you still have questions on the topic of the article, ask them in the comments below.

How to calculate vacation pay - a question that often arises among the working population. Someone wants to calculate in advance the money for vacation, someone wants to check the accounting department of their employer, some suspect an error in the accruals.How to calculate vacation pay (formula ), set out in this article.

What is vacation pay

In accordance with the current labor legislation, each employee has the right to annually enjoy a fairly long period of rest, during which he retains his workplace and position. Leave time is paid by the employer, and the pay is given to the worker in advance.

Vacation pay is, in fact, the employee's salary for the time that he could work, but will rest. Thus, vacation pay is a cash payment to an employee before vacation, which is the employee's average salary for days of rest.

How to calculate vacation pay in 2017-2018

In order to calculate the amount of vacation pay payable, you must first calculate the average daily income of a citizen, taking as a basis the amount of money received by the employee in the year before the vacation. Accurate formula for calculating vacation pay determined by the Regulation on the specifics of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation No. 922 dated 12.24.2007 (hereinafter referred to as the Regulation).

The average daily wage of a worker is calculated using the formula:

D is the employee's income for the year that has passed before the vacation;

12 - the number of months in a year;

29.3 is the average number of days in a month during the year established by the Regulation (clause 10).

For example, the total income of an employee for the year is 240,000 rubles. Apply the formula

240 000 / 12 / 29,3

and we get an average daily wage equal to 682.60 rubles. This is ideal when the employee worked all working days at the settlement stage (year).

How to calculate vacation pay, if some months of the billing year were worked out by the workers in part? In this case, the average daily income is obtained by dividing the earnings over the past time (D) by the sum of the average number of calendar days (29.3) multiplied by the number of full months and the number of days in incomplete months.

For example, an employee worked for 11 months out of the billing year without interruption, and in one of the months he was on sick leave for 2 weeks (that is, he worked 15 calendar days of the month). Accordingly, his income for the year will be less by 10,000 rubles (monthly 20,000 rubles in one of the months were not fully received). Average daily earnings in this situation will be equal to:

230,000 / (29.3 × 11 + 15) = 681.89 rubles.

Further, to produce the final calculation of vacation pay, it is necessary to multiply the average daily earnings by the number of days on vacation of the employee. For example, an employee goes on full vacation for 28 days. So, we multiply 682.6 by 28 and we get vacation pay, equal to 19 112.8 rubles. Or we multiply 681.89 by 28 and get 19 092.92 rubles - vacation pay with one part-time working month per year from the second example.

Payments taken into account when calculating average earnings

According to the Regulation, all payments made to the employee by the enterprise are used to calculate the average earnings. These include:

  • salary (salary, time wages, interest on proceeds, commissions, etc.);
  • salary received by the employee in kind;
  • material support for the hours worked for civil servants and municipal employees;
  • employee fees mass media and cultural workers;
  • payment of vocational school teachers for overtime hours or reduced workload for the current academic year, regardless of the time of accrual;
  • allowances and surcharges (for secrecy, for knowledge of foreign languages, for length of service, for class leadership in an educational institution, etc.);
  • compensation for unfavourable conditions labor;
  • other bonuses and payments.

At the same time, the calculation does not take into account various social compensations (material assistance, payment for meals, compensation for travel, training, etc.).

In addition, when determining the average daily earnings, the calculation does not include the amounts accrued for the periods:

  • keeping the employee's average earnings in accordance with labor legislation, except for breaks for feeding infants;
  • sickness or maternity leave;
  • downtime due to the fault of the employer or for reasons beyond the control of both parties;
  • the inability to carry out labor duties in connection with the strike, although the employee did not go on strike in person;
  • additional paid days off allocated for the care of children with disabilities or children with disabilities;
  • other cases of release from work with full or partial pay or without pay.

The procedure for calculating vacation days to which an employee is entitled upon dismissal

In addition to the average daily wage of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days to which the employee is entitled at the time of termination of employment. Modern labor legislation does not establish methods for calculating the days of rest to which the worker is entitled at the time of dismissal, therefore, the calculation uses the Rules on regular and additional leaves, approved. NKT USSR 04/30/1930 № 169. If an employee worked for the employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time year. The number of vacation days given to the worker (Ku) is calculated using the formula:

Ku = (Mo × Ko) / 12,

Mo - months worked by a citizen;

To - the number of days of the employee's annual leave;

12 is the number of months in a year.

Another method of calculation, which is also used by employers, is proposed by Rostrud in letters dated 31.10.2008 No. 5921-TZ, dated 08.06.2007 No. 1920-6, dated 23.06.2006 No. 944-6. The essence of the method is that each month worked by the employee gives him the right to 2.33 days of rest (28-day leave / 12 months) or more if the employee's leave is large quantity days (for example, for teachers 56/12 = 4.67). The number of months worked by a citizen, when calculating vacation days, is considered in such a way that surplus less than half a month is excluded from the calculations, and more than half is rounded up to a full month.

However, this method is not always accurate. If you calculate the quantity in this way vacation days earned in six months of work, we will receive not 14 days, but 13.98 days, and the current legislation did not provide for the possibility of rounding vacation days. The Ministry of Health and Social Development, separately in its letter dated 07.12.2005, No. 4334-17, informs that if an enterprise decides to round off vacation days, then this should always be upward - in favor of the employee.

How vacation pay is calculated upon dismissal

In accordance with the current legislation, upon dismissal, the employee must receive, among other due payments, compensation for the unused at the time of termination employment contract vacation. The law does not provide for any established amounts of compensation, and the amount of payment is determined depending on the average salary of an employee for the past year.

Another indicator that is necessary to understand how vacation pay is calculated upon dismissal, is the number of vacation days "earned" by the employee by the day of termination of the employment contract.

Download the contract form

Thus, the amount of vacation pay upon dismissal is determined by multiplying the average daily wage of an employee for the past billing year by the number of vacation days - earned but not used by the employee.

For example, how to calculate vacation pay if the average daily wage of an employee is 682.6 rubles? Let's say after last vacation and before the dismissal, the employee worked for 6 months, that is, he had already "earned" 14 days off (half of the standard 28-day vacation). We consider:

682.6 x 14 = 9 556.4.

9,556.4 rubles - compensation for unused vacation, which must be paid to the employee upon termination of the employment contract.

Summing up, we can say that labor legislation in the field of determining the calculation of the number of vacation days due to the employee on the day of dismissal is imperfect. One of the calculation methods is established by a regulatory act of the 30s of the last century, which operates in the part that does not contradict modern legislation. Another method is suggested in recommendatory form and is heavily criticized. However, each employer has the right to choose one of the available calculation methods for his organization. The main thing is to remember that any inaccuracies in the calculations (fractional values, etc.) should be treated with the benefit of the employee.

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General Provisions

According to Part 5 of Art. 37 of the Constitution Russian Federation everyone has the right to rest. Based on Art. 106 of the Labor Code of the Russian Federation, rest time is the time during which the employee is free from the performance of labor duties and which he can use at his own discretion. Vacation is one of the types of rest time.

To acquire the right to vacation, you must have the following legal grounds:

1. The employee must be in labor relations with the employer. In practice, the question often arises: should an organization or individual entrepreneur provide leave to an employee who works on a civil legal contract contract. The answer to the question posed must be negative. Labor legal relations are regulated by labor legislation, civil - legal - civil. Consequently, only on the condition that an employment contract has been concluded between the employer and the employee, it is possible to talk about granting leave.

2. The employee must have a certain length of service.

The size and form of remuneration, regular or non-regular work do not affect the exercise of the right to leave. In addition, the right to vacation does not depend on the place of work, position held or the term of the employment contract.

Part-time workers also have the right to leave at the combined job at the same time as the leave granted at the main job. The latter, by the way, is quite often ignored by employers.

In accordance with Art. 114 of the Labor Code of the Russian Federation, employees of all enterprises, institutions, organizations, regardless of their organizational and legal forms and forms of ownership, are provided with annual leaves with preservation of their place of work (position) and average earnings. In addition, on the basis of Art. 128 of the Labor Code of the Russian Federation, an employee may be granted leave without pay.

Duration paid annual leave consists of the duration of the annual main and additional leaves.

Thus, there are two types of paid vacations:

  • Annual main leave,
  • Additional annual leave.

Annual additional leave, in turn, has the following types:

  • additional leave for employees engaged in work with harmful and (or) hazardous working conditions;
  • additional leave for employees with a special nature of work;
  • additional leave for employees with irregular working hours;
  • additional leave for employees working in the Far North and equivalent areas;
  • additional leave to employees in other cases stipulated by federal laws.

This classification of additional vacations is directly enshrined in Art. 116 of the Labor Code of the Russian Federation. However, the specified list of additional leaves is not exhaustive. In addition to the above, there are also:

A. Study leave,

V. Leave for temporary incapacity for work,

WITH. Parental leave:

  • Maternity leave,
  • Holiday to care for the child,
  • Holidays for employees who have adopted a child
  • Additional parental leave,
  • Leave for the parents of a disabled child.

D. Unpaid leave.

Each type of vacation has its own legal features... Within the framework of this work, general issues arising from the provision of annual leave will be considered. The specific legal features of each type of vacation are not the subject of research.

Procedure for calculating the total duration of annual leave

Based on Art. 120 of the Labor Code of the Russian Federation, the total duration of the annual leave of employees is calculated in calendar days and is not limited by the maximum limit. At the same time, non-working holidays falling on the vacation period are not included in the number of calendar days of vacation and are not paid.

Example

The employee was issued a vacation for the period from February 28, 2005 to March 9, 2005. The vacation period falls on a non-working holiday - March 8. Consequently, the employee must go to work not on March 9, but on March 10, 2005.

When calculating the total duration of annual paid leave, additional paid leaves, regardless of their type and number, are summed up with the main annual paid leave.

In practice, problems often arise when it is necessary to determine the duration of the vacation if it is calculated in working days.

As follows from the Letter of the Ministry of Labor of the Russian Federation of 01.02.2002, No. 625 - BB, in the event that the leave provided to the employee is calculated (in whole or in part) in working days (for example, the leave provided for the past time, additional leave for harmful working conditions, etc.), the duration of the annual paid vacation should be calculated in the following order: from the date of the start of the vacation, a certain number of days of the main vacation in calendar days (28 calendar days) is counted, and then - a certain number of days of additional vacation in working days in the calculation for a six-day working week and a date is determined last day vacation. After that, the total vacation period is transferred to calendar days. The resulting number of calendar days will be the total duration of the annual paid vacation.

Example 1

Another annual leave an employee consists of a main one with a duration of 28 calendar days and an additional one for work in harmful working conditions for a duration of 6 working days.

The duration of the vacation is determined in the following order:

1) main leave of 28 calendar days - from February 1 to March 1, 2005 inclusive (excluding the non-working holiday on February 23);

2) additional vacation of 6 working days according to the schedule of a six-day working week, that is, excluding Sundays and holidays - from March 2 to March 9, 2005 (Sunday - March 6 and a non-working holiday on March 8, 2005).

The boundaries of the vacation are from February 1 to March 9, 2005, inclusive, and this time is 35 calendar days (excluding non-working holidays on February 23 and March 8).

The procedure for the provision, transfer, extension and division of annual paid leaves

Annual paid leave is granted once during a year of continuous work in the organization, that is, not for calendar year, but for the so-called "working year".

According to Part 1 of Art. 122 of the Labor Code of the Russian Federation, the right to use leave for the first year of work arises from the employee after six months of his continuous work in this organization. In addition, it should be borne in mind that, by agreement of the parties, the employee may be granted a paid leave before the expiration of the first six months of work.

Before the expiration of six months of continuous work, paid leave at the request of the employee, in accordance with Article 122 of the Labor Code of the Russian Federation, must be provided in mandatory, regardless of the employer's wishes:

For women - before or immediately after maternity leave;

Employees under the age of eighteen;

Employees who have adopted a child (children) under the age of three months;

In other cases stipulated by federal laws.

Based on Art. 286 of the Labor Code of the Russian Federation, to persons working part-time, annual paid leaves are provided simultaneously with the leave for the main job.

Holidays for the second and subsequent years of work are granted at any time of the working year in accordance with the order of granting annual paid leaves established in the organization.

Failure to provide annual paid leave for two consecutive years, as well as failure to provide annual paid leave to employees under the age of 18 and employees employed in harmful and (or) hazardous working conditions, is prohibited.

The first working year is calculated from the date of joining the given enterprise, institution and organization, subsequent ones - from the day following the day of the end of the previous working year.

Example

The employee was hired on September 21, 2004. After 6 months, that is, after March 20, 2005, the employee is entitled to the first annual paid leave. The first working year is a calendar period from September 21, 2004 to September 20, 2005.The second working year, which gives the right to the next vacation, is calculated from September 21, 2005 to September 20, 2006.

It is important to note that the Labor Code of the Russian Federation does not provide for the possibility of granting an annual basic paid leave in proportion to the time worked, therefore, in all cases when leave for the first year of work is provided in advance, the employee must receive it in full size and with full payment.

Based on Art. 121 of the Labor Code of the Russian Federation, the length of service, which gives the right to an annual basic paid leave, includes the following periods:

1. The time of actual work, that is, the time when the employee performed his job duties in accordance with the employment contract. This time should also include the time spent by the employee on a business trip.

2. The time when the employee did not actually work, but in accordance with federal laws, the place of work (position) was retained for him. Such cases include the following:

  • time spent by the employee military duties, including military fees, verification fees, etc .;
  • the time the employee fulfills the duties arising from the legislation on the administration of justice (for example, participation in sessions of the district court, jury, other courts as a witness, victim, juror, etc.);
  • time of performance of other state duties (for example, participation in the work of election commissions, in sessions of representative bodies of power, etc.);
  • time spent on vacation (annual, additional, educational, etc.);
  • time spent in educational institutions related to advanced training, retraining, additional education(according to the directions of the employer;
  • the time of receiving the maternity allowance (during prenatal and postnatal leave);
  • time spent in quarantine, in spa treatment;
  • the time spent by the employee on annual paid leave is also included in the length of service, including the length of service for the provision of the next annual paid leave.

3. Time of forced absenteeism in case of illegal dismissal or suspension from work and subsequent reinstatement at the previous job;

4. Other periods of time provided by the collective agreement, employment agreement or local regulation of the organization.

These periods of time include:

  • vacation time for entrance examinations to higher and secondary specialized educational institutions;
  • days off from work provided to employees studying in general education schools;
  • time of short-term (up to 7 days) vacations without pay;
  • the time of internship in paid positions by university students and students of secondary specialized educational institutions and equated to them educational institutions etc.

Work experience, giving the right to an annual basic paid leave, not the following periods are included:

The time of absence of an employee at work without good reason, including due to his suspension from work in the cases provided for by Art. 76 of the Labor Code of the Russian Federation;

The time of parental leave until the child reaches the legal age;

The time of unpaid leave granted at the request of the employee for more than seven calendar days (if unpaid leave is provided at the initiative of the employer, they must be included in the length of service for granting leave).

It should be borne in mind that the length of service, which gives the right to additional annual paid leave for work with harmful and (or) hazardous working conditions, includes only the time actually worked under the relevant conditions.

Periods of time that are not included in the length of service postpone the calculation of the working year and, accordingly, "push back" the boundaries for granting leave.

Example

From 2 to 5 April was at a military training camp. From 6 to 11 May, the employee was granted unpaid leave. From 6 to 9 June I. was suspended from work due to the fact that he appeared at the workplace in a state of alcoholic intoxication.

By general rule, I. should have received the right to annual leave from September 1, 2004.However, the time for the period from June 6 to June 9, 2004 will not be included in the length of service giving the right to leave (on the basis of paragraph 2 of part 2 of Art. . 121 of the Labor Code of the Russian Federation).

Thus, the 4 days when I. was suspended from work are not included in the length of service, which entitles him to leave. Therefore, I. has the right to take leave not from September 1, 2004, but from September 5, 2004.

According to Art. 123 of the Labor Code of the Russian Federation, the order of granting paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected trade union body of this organization no later than two weeks before the onset of the calendar year.

Vacation schedule - summary schedule. When compiling it, the current legislation, the specifics of the organization's activities and the wishes of employees are taken into account.

Currently, there is a unified form T - 7, approved by the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004, No. 1. The document reflects information on the time of distribution of annual paid vacations of all employees structural units organizations for a calendar year by months.

The vacation schedule is signed by the head of the personnel department and approved by the head of the organization or a person authorized by him, taking into account the reasoned opinion of the elected trade union body (if there is a latter) of this organization on the sequence of granting paid leaves.

The vacation schedule is compulsory for both the employer and the employee. The employee must be notified of the start time of the vacation no later than two weeks before its start.

It is necessary to pay attention to the fact that for certain categories of employees in cases stipulated by federal laws, annual paid leave is provided at their request at a time convenient for them, in particular:

At the request of the husband, annual leave is granted to him during the period when his wife is on maternity leave, regardless of the time of his continuous work in this organization (Article 123 of the Labor Code of the Russian Federation);

For women - before maternity leave or immediately after it (on the basis of part 2 of article 122 of the Labor Code of the Russian Federation and article 260 of the Labor Code of the Russian Federation);

Teenagers under the age of 18 (according to part 2 of article 122 of the Labor Code of the Russian Federation and article 267 of the Labor Code of the Russian Federation);

Employees who have adopted a child (children) under the age of three months (in accordance with part 2 of article 122 of the Labor Code of the Russian Federation);

Part-time workers for combined work leave is provided simultaneously with the annual paid leave for the main job (on the basis of Part 1 of Art. 286 of the Labor Code of the Russian Federation);

Spouses of military personnel are granted leave simultaneously with the leave of military personnel (see paragraph 11 of Article 11 Federal law from 27.05.98 N 76-FZ "On the status of military personnel");

Certain categories of citizens exposed to radiation as a result of the catastrophe on Chernobyl nuclear power plant(see clause 9 of article 14 of the Law of the Russian Federation of 05.15.91 N 1244-1 "On social protection citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant ");

Veterans of the Great Patriotic War, veterans of hostilities on the territory of other states, disabled veterans, labor veterans and other categories of workers specified in paragraph 17 of Art. 14 of the Federal Law of 12.01.95 N 5-FZ "On Veterans";

Persons awarded with the badge "Honorary Donor of Russia" (see article 11 of the Law of the Russian Federation of 09.06.93 N 5142-I "On the donation of blood and its components");

Heroes Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory (see clause 3 of article 8 of the RF Law of 15.01.93 N 4301-1 "On the status of Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory");

To Heroes of Socialist Labor and full holders of the Order of Labor Glory (see paragraph 2 of Article 6 of Federal Law dated 09.01.97 N 5-FZ "On the provision of social guarantees to Heroes of Socialist Labor and full holders of the Order of Labor Glory").

In the event of unforeseen situations (for example, the pregnancy of an employee, which was not known at the stage of scheduling), it is necessary to make changes to the vacation schedule. The established form of the vacation schedule assumes the possibility of making such changes, indicating the reason for the postponement of the vacation. You can also recommend in column No. 10 of the graph ("Note") to indicate that this employee belongs to preferential category and he can be granted leave at any other time according to the submitted application. This text can be placed both in the indicated column and under the graph as a separate note by marking the corresponding employees in column N 10.

The basis for making changes to the vacation schedule is a statement written in free form.

Leave can be granted either sequentially to one employee after another, or simultaneously to all or some groups of employees at the same time. In the event of an unexpected suspension of work activities in the organization or in its individual parts (due to an accident, natural disaster etc.) by agreement between the administration and the trade union committee (if any), leave may be granted to all groups or some groups at the same time as deviating from the previously established queue.

Vacation transfer

It is allowed to postpone the vacation against the terms specified in the schedule in the following cases, determined by article 124 of the Labor Code of the Russian Federation:

1) by agreement between the employee and the employer - if the employee was not paid in a timely manner during this vacation or the employee was warned about the start time of the vacation later than two weeks before its start;

2) in exceptional cases when the granting of leave to an employee in the current working year may adversely affect the normal course of work of the organization - in this case, the transfer of vacation can be made to the next working year.

In all cases, portable to next year leave must be used no later than 12 months after the end of the working year for which it is granted. Replacement of the unused part of the vacation or the entire vacation as a whole with monetary compensation Labor Code not provided.

Failure to provide annual paid leave for two consecutive years is prohibited.

In accordance with article 124 of the Labor Code of the Russian Federation, it is prohibited to provide annual paid leave to employees under the age of eighteen years, and to employees engaged in work with harmful and (or) dangerous working conditions.

In practice, there are cases when the employer, in order to punish an employee who has committed a disciplinary offense, unilaterally transfers vacation from the summer period to another. This practice does not comply with current legislation and, in particular, Art. 192 of the Labor Code, which does not provide for the failure to provide annual leave in summer period in connection with the application of a disciplinary sanction.

Leave extension

Annual paid leave must be extended in the following cases:

Temporary incapacity for work of an employee;

Fulfillment by the employee of public duties during the annual paid leave, if the law provides for exemption from work for this;

In other cases provided for by laws, local regulations organizations.

If the incapacity for work or other reasons entailing the need to postpone the vacation occurred before its start, then the new vacation period is determined by agreement between the employee and the employer. If the reasons occurred during the employee's vacation, then the period for returning from vacation is automatically extended by the appropriate number of days, and the employee must immediately notify the employer about this.

Example

C. The next annual leave was granted for 28 calendar days from July 1 to July 28, 2004 inclusive. During the vacation, S. fell ill, in support of which he provided the employer with a certificate of incapacity for work for 5 days. Consequently, S.'s leave should automatically be extended by 5 days.

Vacation sharing

Based on Art. 125 of the Labor Code of the Russian Federation, by agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one of the parts of this leave must be at least 14 calendar days.

Example

The employee asks for 4 days of vacation. The employer agrees. Consequently, the employee is entitled to 24 remaining vacation days (28 - 4). The registration procedure is the same as for a regular vacation. An order must be issued, and the employee must be familiarized with it no later than 2 weeks before the start of the vacation. In addition, no later than 3 days before the start of the vacation, the latter must be paid.

Example

P. is entitled to leave for 28 calendar days. P asked break up vacation in two parts: 14 calendar days in June and 14 days in October. Since the employer did not object, a written agreement was concluded with P, which stated when and how much P. would rest.

It must be remembered that the additional vacation can be carried over to the next year or replaced with monetary compensation. For this, the employee must write an appropriate application.

Vacation recall

Early recall from vacation is allowed only with the consent of the employee. Since the current legislation does not provide for the administration's right to early recall him from leave to work without the consent of the employee, therefore, the employee's refusal to comply with the administration's order to go to work before the end of the vacation cannot be considered a violation of labor discipline.

If the employee does not mind going to work early, changes should be made to the vacation schedule, providing for the employee to use the remaining part of the vacation in kind. The unused part of the leave must be provided at the choice of the employee at a time convenient for him during the current working year or added to the leave for the next working year.

In all cases, even with the consent of the employee, it is not allowed to recall workers under the age of eighteen, pregnant women and workers employed in jobs with harmful and (or) dangerous working conditions from vacation.

The recall of an employee from vacation is formalized by an appropriate order, which indicates the time when the employee will be provided with the remainder of the vacation.

Example

A week before the end of the vacation, T. decided to quit and wrote a letter of resignation on on their own... The administration obliged T. to go to work, to which T. objected and said that she intended to take the rest of her vacation and then quit.

Comments.

T. has the right to take a holiday due to the leave in any case. She is not required to go to work immediately after applying for resignation. However, in accordance with Part 2 of Art. 125 of the Labor Code of the Russian Federation, the administration can, if necessary, recall T. from vacation, but only after obtaining her prior consent. Then the rest of the vacation will need to be compensated for with money upon dismissal ( according to Art. 127 of the Labor Code of the Russian Federation).

Thus, an employee can independently dispose of his right to dismiss at his own request and submit an application at any time (including while on vacation or a business trip, as well as during absence due to illness).

It should also be borne in mind that the administration can exercise its right and dismiss T. not immediately after the end of the vacation, but, in accordance with Art. 80 of the Labor Code of the Russian Federation, after two weeks after filing a letter of resignation. In this case, she will have to go to work and work one more week after the vacation.

Labor legislation establishes that vacation pay is calculated based on the average earnings of an employee.

Based on Part 4 of Art. 139 of the Labor Code of the Russian Federation, to calculate the average earnings for the period of vacations provided to employees and the payment of compensation for unused vacations, the average daily earnings are used, which is determined for the last three calendar months by dividing the amount of accrued wages by 3 and 29.6 (average monthly number of calendar days).

Example

K. goes on another vacation lasting 28 calendar days from November 4, 2005. The employee has fully worked out the settlement period (August-October). Accrued wages in the billing period amounted to 6,000 rubles. monthly.

Average daily earnings are calculated as follows: (6000 rubles + 6000 rubles + 6000 rubles): 3: 29.6 = 202.70 rubles.

The amount of paid vacation pay amounted to 5675.6 rubles. (202.7 rubles x 28 days).

In accordance with Part 5 of Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for paying vacations provided in working days, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.

The collective agreement may provide for other periods for calculating the average wage, if this does not worsen the situation of workers.

Currently, to calculate the average wage, the Regulation on the specifics of the procedure for calculating the average wage is used, approved. Decree of the Government of the Russian Federation of 11.04.2003, No. 213 (hereinafter referred to as the Regulation).

In order to calculate the average earnings for a vacation, you must:

1) determine the billing period;

2) determine whether there is time and amounts in the billing period that need to be excluded from this period in accordance with clause 4 of the Regulations;

3) determine the actual amount of earnings that the employee received during the billing period and earlier, which is taken into account when calculating the average earnings, minus the amounts accrued for the time that is excluded from the billing period;

4) correctly choose the option for calculating the average daily (average hourly) earnings, which differs for the payment of vacations for employees with summarized and daily accounting of working hours;

4) calculate the average daily (average hourly) earnings;

5) determine the number of days (hours) to be paid;

6) calculate the amount of average earnings by multiplying the average daily (average hourly) earnings by the number of paid vacation days (hours per vacation).

Determination of the settlement period

In accordance with Art. 139 of the Labor Code of the Russian Federation with a billing period for calculating average earnings for vacation and payments monetary compensation there are three calendar months preceding the month in which the vacation begins or in which an event occurred related to the calculation of vacation pay and compensation for unused vacation (from the 1st to the 1st day).

The organization has the right, in accordance with article 139 of the Labor Code of the Russian Federation, to refuse from the established billing period of three months and establish a different billing period, but provided that this does not worsen the situation of employees. For example, it can be six months, twelve months, etc.

The appropriate choice should be fixed in the collective agreement (only in it, and in no other local act), taking into account the detailed calculations to protect the situation of workers, and, as it seems, only in agreement with the representative bodies of workers.

Determination in the settlement period of time and amounts to be excluded from this period

According to clause 4 of the Regulations, when calculating the average earnings, the time is excluded from the calculation period, as well as the amounts accrued during this time, if:

a) the employee retained the average earnings in accordance with the legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but in connection with this strike was not able to do his job;

e) the employee was provided with additional paid days off to take care of disabled children and those disabled from childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;

g) the employee was provided with days of rest (time off) in connection with work in excess of the normal duration of working hours with a rotational method of organizing work and in other cases in accordance with the legislation of the Russian Federation.

If during the billing period the employee was absent from work due to absenteeism, suspension from work, participation in a strike, as well as for other reasons other than the reasons specified in clause 4 of the Regulations, and also if the employee did not work due to downtime due to his fault , working or calendar days falling on this time are not excluded from the billing period.

If the employee for the billing period did not have actually accrued wages or actually worked days, or this period consisted of the time excluded from the billing period in accordance with clause 4 of the Regulations, the latter is determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated one (clause 5 of the Regulations).

Example

F. was ill from December 23, 2004 to April 1, 2005. From April 8, 2005, F. takes annual leave.

The estimated period for paying for vacation in this case will be three calendar months before the illness - September, October and November 2004.

If the employee for the billing period and before the billing period did not have actually accrued wages or actually worked days, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of the average earnings ( clause 6 of the Regulations).

This kind of situation is possible in the case, for example, if an employee goes to work and goes on vacation in the same month.

Example

R. went to work on April 15, 2004. Since April 26, 2004, she has been granted leave in advance of 5 calendar days. Consequently, for calculating vacation pay, the period from April 15 to April 26, 2004 will be taken.

If the employee did not have actually accrued wages or actually worked days in the organization for the billing period, prior to the billing period and before the occurrence of the event associated with the preservation of the average earnings, the average earnings are determined based on the tariff rate of the category established for him, the official salary, monetary reward(clause 7 of the Regulations).

Example

U. was hired by transfer from June 17, 2004, and from the same date he was issued a vacation. According to the employment contract of U., the official salary is set at 2300 rubles.

The calculation of the average earnings during the vacation due to the absence of a billing period should be made on the basis of a salary of 2300 rubles.

Determination of the actual amount of earnings that the employee received during the billing period and earlier, which is taken into account when calculating the average earnings, minus the amounts accrued for the time that is excluded from the billing period.

At this stage of calculating vacation pay, it is necessary to summarize all payments that were accrued to the employee during the billing period.

According to clause 2 of the Regulations for calculating average earnings, all types of payments provided for by the wage system are taken into account, which are applied in the relevant organization, regardless of the sources of these payments, which include:

a) wages accrued to employees at tariff rates (official salaries) for hours worked;

b) wages accrued to employees for work performed at piece rates;

c) wages accrued to employees for work performed as a percentage of proceeds from the sale of products (performance of work, provision of services), or commission;

d) wages issued in non-cash form;

e) monetary remuneration accrued for the time worked to persons holding public office;

f) the remuneration of employees who are on the payroll of these editorial offices and organizations, and (or) remuneration for their labor, calculated at the editorial offices of the media and art organizations, carried out at the rates (rates) of the author's (staged) remuneration;

g) salaries accrued to teachers of institutions of primary and secondary vocational education for hours of teaching in excess of the reduced annual teaching load (accounted for at the rate of one tenth for each month of the billing period, regardless of the time of accrual);

h) the difference in the official salaries of employees who have switched to a lower-paid job (position) while maintaining the size of the official salary at the previous place of work (position);

i) wages, finally calculated at the end of the calendar year, due to the remuneration system (accounted for in the amount of one twelfth for each month of the billing period, regardless of the time of accrual);

j) allowances and surcharges to tariff rates (official salaries) for professional skill, coolness, qualifying rank(class rank, diplomatic rank), length of service (length of service), special conditions public service, academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, fulfilling the duties of a temporarily absent employee without being relieved of his main job, leading a team;

k) payments related to working conditions, including payments due to regional regulation of remuneration (in the form of ratios and percentage allowances to wages), increased remuneration for hard work, work with harmful and (or) dangerous and other special working conditions, for work at night, pay for work on weekends and non-working holidays, overtime pay;

l) bonuses and remuneration, including remuneration based on the results of work for the year and a lump sum remuneration for seniority;

m) other types of payments provided for by the wage system.

It should be borne in mind that material help is not a salary, and therefore is not included in the calculation of vacation pay.

The list of payments is exhaustive. Other payments not specified in it, for example, dividends on shares, interest on deposits, insurance payments etc. when calculating average earnings are not taken into account.

Based on clause 14 of the Regulations, when determining the average earnings, bonuses and remuneration actually accrued for the billing period are taken into account in the following order:

  • monthly bonuses and remuneration - no more than one payment for the same indicators for each month of the billing period.

Example

Since February 2, 2004, an employee with a salary of 8,000 rubles. per month, received leave for 28 calendar days. In December 2003, he was awarded a bonus for successfully completing the November assignment. Its size is 1000 rubles.

The billing period includes November, December 2003 and January 2004.

Therefore, the actual amount of earnings for the billing period will be 25,000 rubles (8,000 rubles x 3 months + 1,000 rubles)

  • bonuses and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of a monthly part for each month of the billing period.

Such awards include, for example, quarterly, semi-annual awards.

At the same time, the legislation does not determine which premium should be taken into account. Therefore, the accounting policy needs to determine how to include the amount of accrued premiums in the calculation of average earnings.

As a rule, the amount of such payment is determined in the amount of the monthly part for each month of the billing period.

Example

S. goes on vacation from May 17 to June 13, 2005. Her salary is 3,000 rubles. At the same time, in February 2005, S. was accrued and issued a bonus for the 4th quarter of 2005 in the amount of 3000 rubles.

The settlement period is February, March and April 2005. Earnings for these months will amount to 12,000 rubles (3,000 rubles x 3 months + 3,000 rubles: 3 months x 3 months).

  • remuneration based on the results of work for the year, one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the previous calendar year - in the amount of one twelfth for each month of the billing period, regardless of the time the remuneration was charged.

Thus, if an employee goes on vacation in May, and the annual remuneration was accrued to him, for example, in January (that is, not in the billing period, which is February - April), it is still included in the calculation of vacation pay - 1/12 per February, March, April.

Example

D. goes on vacation from July 13 to August 9, 2005. D.'s salary is 5,000 rubles. In January 2005, according to the results of the year, D. was paid a bonus in the amount of 2,000 rubles.

The settlement period will be April, May, June 2005. D.'s earnings for this period will amount to 15500.01 rubles (5000 rubles x 3 months + 2000 rubles: 12 months x 3 months).

Based on par. 5 clause 14 of the Regulations in the event that the time falling on the billing period was not fully worked out or time was excluded from it in accordance with clause 4 of the Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period (except monthly bonuses paid along with wages for a given month).

If an employee has worked in an organization for a part-time working period, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the actually accrued amounts in the manner prescribed by the specified paragraph.

The correct choice of the option for calculating the average daily (average hourly) earnings.

According to clause 8 of the Regulation in all cases, except for the application of the summarized accounting of working hours, the average daily earnings are used to determine the average earnings.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (workdays, calendar) in the period to be paid.

According to clause 9 of the Regulation, the average daily earnings for the payment of vacations provided in calendar days, and compensation payments for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 3 and by the average monthly number of calendar days (29.6).

In the case when one or several months of the billing period were not fully worked or time was excluded from it in accordance with clause 4 of the Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount consisting of the average monthly number of calendar days (29 , 6), multiplied by the number of fully worked months, and the number of calendar days in not fully worked months.

In this case, the number of calendar days in not fully worked months is calculated by multiplying the working days according to the calendar of a 5-day working week falling on the hours worked by a factor of 1.4.

Example

R. was granted leave from January 12, 2004 for 28 calendar days. The settlement period is October, November and December 2003.

In October, R. was ill and worked only 11 days according to the calendar of a five-day working week. The number of calendar days falling on the time worked in October was:

11 days x 1.4 = 15.4 days.

In November, the employee was in study leave and worked for only 5 days. In the calculation, days worked will be recalculated into calendar days - 7 days (5 days X 1.4).

December was fully worked out.

The employee's salary was: in October - 6500 rubles; in November - 1,500 rubles; in December - 10,000 rubles.

Average daily earnings are calculated as follows:

(6,500 rubles + 1,500 rubles + 10,000 rubles): (15.4 days + 7 days + 29.6 days) = 346.15 rubles.

The amount of vacation pay will be 9692.20 rubles. (346.15 rubles x 28 days).

If in the billing period, that is, within three months established by the Labor Code of the Russian Federation, there are months in which the employee did not work a single day, and there are months that have been worked partially, to calculate the average earnings, you need to summarize the payments accrued for those months of the calculated the period in which the employee worked. And then divide the amount received by the amount of calendar days that fall on each worked month of the billing period (while, if the month has been worked out in full, the number of calendar days is taken as 29.6).

Example

V. goes on vacation for 28 calendar days from May 10, 2004. The settlement period is February, March and April 2004. In February V. was on parental leave and did not receive a salary. In March, she was ill for 5 days, and in April she worked completely. For March V. was charged 7,000 rubles, and in April - 10,000 rubles. The organization has a five-day working week.

According to the calendar of a five-day working week, there are 22 working days in March. Of these, V. worked for 17 days (22 - 5). In calendar days, this is 23.8 days (17 days x 1.4).

V.'s average daily earnings are:

(7,000 rubles + 10,000 rubles): (23.8 + 29.6) = 318.35 rubles.

Vacation V. are equal:

RUB 318.35 x 28 days = 8913.8 rubles.

If in the billing period, that is, within three months established by the Labor Code of the Russian Federation, the employee was not accrued, then the average earnings for calculating vacation pay is determined based on the amount of wages accrued for the previous three months.

If an employee did not work or had no earnings either in the accounting period or for three months before it, then his average earnings should be determined on the basis of the wages for the days actually worked before going on vacation.

Example

On July 14, 2003, D. was hired. From 1 September 2003 to 14 September 2003 D. asked for leave, which was granted to him. Thus, the billing period is from July 14 to August 31, 2003. In July, D. worked 14 days, which is 19.6 calendar days (14 days x 1.4). August was fully worked out.

During this period, D. was accrued wages in the amount of 10,000 rubles.

D.'s average daily earnings amounted to:

RUB 10,000 : (19.6 days + 29.6 days) = 203.25 rubles.

Thus, D.'s vacation pay are as follows:

RUB 203.25 x 14 days = RUB 2845.5

In the event that an employee has not worked in the organization for a single day and immediately goes on vacation, then vacation payment is made in accordance with clause 7 of the Regulations, based on the official salary or the tariff rate. At the same time, the regional coefficient is included in the calculation, as well as an allowance for work experience in remote areas, if the employee has the right to them.

Average daily earnings to pay for vacations granted in workers days, as well as for the payment of compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week (clause 10 of the Regulations).

It is impossible not to pay attention to the fact that clause 10 of the Regulation does not mention the phrase "billing period" as, for example, in clause 9. Based on the literal interpretation of clause 10, it follows that the entire period of the employee's work, from the date of admission, is taken into account. to work, by the date of his leaving on vacation. At the same time, as follows from paragraph 2 of clause 3 of the Regulation, the average earnings for paying for vacations and paying compensation for unused vacations are calculated for the last 3 calendar months (from the 1st to the 1st day). Therefore, regarding the procedure for calculating the average daily earnings for the payment of vacations provided in workers days, law enforcers do not have a consensus. As an illustration, we will give specific examples.

Example 1

The employee entered into an employment contract with the organization for the performance of temporary work for two months from July 26, 2004 to September 25, 2004 inclusive.

At the end of the contract, the employee demanded the provision and payment of leave, the duration of which will be 4 working days (2 months х 2 working days of vacation) from September 27 to September 30, 2004 inclusive.

To pay for the vacation, the billing period from July 26 to August 31, 2004 is used, during which all working days have been worked and wages in the amount of 5200 rubles have been accrued.

Example 2

The employee was hired by Mashservice CJSC on the basis of an employment contract from September 2 to October 12, 2004. In accordance with the agreement, the amount of monetary remuneration is 10,800 rubles. The number of working days for the period of the agreement in terms of a 6-day working week is 36 days. Since the employee has worked one full calendar month, he was granted leave of 2 working days. Average earnings for the billing period will be 300 rubles. (RUB 10 800: 36 days). The amount of vacation pay will be equal to 600 rubles. (300 rubles x 2 days).

It seems that the first point of view should be taken as a basis, since in par. 2 p. 3 of the Regulation clearly defines that the billing period is 3 calendar months and even their time frames are indicated (from the 1st to the 1st day).

The number of working days in incompletely worked months when granting leave in working days is calculated by multiplying the working days according to the calendar of a 5-day working week falling on the hours worked by a factor of 1.2.

Example

P. is granted vacation in working days (4 days). The settlement period is from July 26 to August 31, 2004. Moreover, in July (from 28 to 30 July) P. was ill. In August I was also on sick leave and worked for a total of 10 days.

For the actually worked time P. accrued wages in the amount of 3000 rubles.

The incompletely worked July accounts for 2.4 working days (2 days actually worked x 1.2).

For incompletely worked August - 12 working days (10 actually worked days x 1.2).

Total - 14.4 working days.

Average daily earnings are 208.33 rubles. (3000 rubles / 14.4 working days).

The amount of average earnings for a vacation is 833.32 rubles. (208.33 rubles x 4 working days of vacation).

When working on a part-time basis (part-time working week, part-time working day), the average daily earnings of an employee to pay for vacations and pay compensation for unused vacations is calculated in the same way.

Example

B. established a 4-day working week. From 23 to 30 April 2004 he was granted annual leave. The billing period includes January, February, March. The calculation period has been fully worked out. Salary by month of the billing period was: January - 4000 rubles. official salary, February - 4000 rubles official salary, March - 4000 rubles - salary, 2000 rubles. - monthly premium. Total RUB 14,000

The average daily earnings for vacation pay is 157.66 rubles. (14,000: 3: 29.6).

Average earnings per vacation - 1261.28 rubles. (157.66 rubles x 8 days of vacation).

If in the billing period B. was ill for one month, then the average earnings are calculated for the time actually worked, that is, for two months (since the time of illness is excluded from the billing period).

When determining the average daily earnings, it must be remembered that holidays are excluded from the calculation period. non-working days established by federal law.

Based on clause 13 of the Regulations, when determining the average earnings of an employee who is summarized accounting of working hours, the average hourly earnings are used. The summarized recording of working hours is applied, in particular, for shift work.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for the billing period by the number of hours actually worked during this period.

The employee's average earnings for vacation pay is determined by multiplying the average hourly earnings by the amount of working time (in hours) per week, depending on the established duration of the working week and the number of calendar weeks of vacation (when applying this rule, it must be borne in mind that, according to the Decision The Supreme Court RF of 18.11.2003, No. GKPI 03-1049, this rule is not applicable from the date of the adoption of the Decision in terms of extending it to medical workers).

Example

A. the summarized accounting of working hours is established. The normal working hours in the company are 40 hours per week. A. went on vacation from July 5 to August 1, 2004. The settlement period is April, May, June.

In April A. worked 176 hours, in May - 168 hours, in June - 184 hours. (total - 528 hours)

For each month A. was charged 12,320 rubles (total - 36,960 rubles).

Average hourly earnings for the billing period will be 70 rubles. (36 960 rubles: 528 hours).

Average earnings for vacation pay: 70 rubles. x 40 hours. x 4 weeks = RUB 11,200

Example

Ch. Established the summarized accounting of working hours. The duration of the working week is 36 hours. In April 2004 he was granted leave of 14 calendar days. In the billing period, Ch. Worked for 432.8 hours. The amount of accrued wages for the billing period amounted to 8,000 rubles.

Average hourly earnings for the billing period will be 18.48 rubles. (8000 rubles: 432.8 hours).

Average earnings for vacation pay: 18.48 rubles. x 36 hours x 2 weeks = RUB 1,330.56

In the event that the vacation is less than a calendar week, then the average earnings of such an employee should be determined by multiplying the average hourly earnings by the number of vacation days multiplied by the number of vacation days divided by 7 (the number of days in a week).

Example

N. established the summarized accounting of working hours. The normal working hours in the company are 40 hours per week. N. went on vacation from November 22 to November 25, 2004. The settlement period is August, September, October.

In August and September N. worked for 176 hours. In October - 168 hours. (total - 520 hours). In each month, he was credited with 2,000 rubles. (total - 6000 rubles).

Average hourly earnings for the billing period will be 11.54 rubles. (6000 rubles: 520 hours).

Average earnings for vacation pay: 11.54 rubles. x 4 days of vacation x (4 days of vacation: 7 (number of days in a week)) = 26.31 rubles.

I. V. Berezkin Another vacation... Law, registration, calculation, accounting and taxation // Accountant consultant. 2004. No. 6

Kurbangaleeva O. A. Vacation and sick leave in 2004: registration, calculation, accounting and taxation. Moscow: Vershina LLC, 2004.