Calendar days for calculating holiday pay c. Calculation of vacation pay: non-standard situations with examples. Calculate average daily earnings and vacation pay
Average daily earnings For holidays, think like this:
Billing period for vacation - 12 calendar months preceding the month of the beginning of the vacation. For example, vacation starts in June. Billing period - from June 1 of the last year to May 31 of the current Clause 4 of the Regulations on average earnings.
The billing period, which falls entirely on maternity leave and parental leave, is necessary.
Days worked- all days, including weekends and holidays, when the employee was listed in your company, except for days when he was on a business trip, vacation, on sick leave or for other reasons was released from work clause 5 of the Regulations on average earnings, Letter of the Ministry of Labor dated 04/15/2016 N 14-1 / B-351.
For each fully worked month, add 29.3 days. This is the average monthly number of days ((365 days - 14 holidays per year) / 12 months).
For a month not fully worked, count the number of days worked as follows Clause 10 of the Regulations on average earnings:
To the base for calculation vacation pay includes wages for hours worked. In particular, take into account paragraph 2 of the Regulations on average earnings.
Do not include vacation pay, business trip days, sick leave, and other payments for non-worked days in the calculation of average earnings p. p. 3.
Example. Vacation pay calculation
The employee goes on vacation from 06/19/2020 for 14 days. For the billing period from 06/01/2019 to 05/31/2020, he received a salary of 450,000 rubles, vacation pay of 34,000 rubles. and sick leave 18,257 rubles. The employee was on vacation for 14 days from 07/04/2019 to 07/17/2019 and was sick for 7 days from 02/06/2020 to 02/12/2020.
In the billing period, 10 months were fully worked out - 293 days. (10 months x 29.3).
The number of days for calculating vacation pay for July 2019 is 16.07 days. ((31 days - 14 days) / 31 days x 29.3), February 2020 - 22.23 days ((29 days - 7 days) / 29 days x 29.3).
The total number of days worked in the billing period is 331.3 days. (293 days + 16.07 days + 22.23 days).
The basis for calculating vacation pay is 450,000 rubles. Holidays and sick days are not included.
Average daily earnings - 1,358.29 rubles. (450,000 rubles / 331.3 days).
The amount of vacation pay is 19,016.06 rubles. (1,358.29 rubles x 14 days).
For a person who has been with your company for less than a year, take the number of days worked and the basis for calculating vacation pay from the day of employment until the first day of the month in which he goes on vacation n. p. 4, Regulations on average earnings.
Example. Calculation of vacation pay for an incomplete year of work
An employee hired on 11/01/2019 goes on vacation from 07/09/2020 for 28 days.
The billing period for vacation pay is from 11/01/2019 to 06/30/2020.
In the billing period 8 fully worked months. Days worked - 234.4 days. (8 months x 29.3). During this period, a salary of 300,000 rubles was accrued.
Average daily earnings - 1,279.86 rubles. (300,000 rubles / 234.4 days).
The amount of vacation pay is 35,836.08 rubles. (1,279.86 rubles x 28 days).
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When calculating average earnings for paying vacation pay in a new way in 2016 or compensation for unused vacation by an employee, you need to use a coefficient of 29.3 (the average number of days in a calendar month).
In 2016, the coefficient for calculating vacation pay will be 29.3. The indicator has changed due to the fact that there will be more holidays next year. To determine the amount of vacation pay, you need to calculate the average daily earnings of an employee and multiply it by the number of calendar days of vacation.
The billing period is 12 calendar months preceding the vacation. For example, an employee went on vacation in May 2016. This means that the billing period will be the months of May 2015 - April 2016. And the salary for this period is taken into account when calculating vacation pay in 2016.
If this period is worked out completely, the average daily earnings are determined by the formula:
When determining the average earnings, all remunerations provided for by the remuneration system are taken into account (wages, allowances and additional payments to tariff rates, salaries for professional skills, class, length of service, payments related to working conditions, etc.). But payments of a social nature and other incomes of employees that are not related to wages are not included in the calculation (material assistance, payment for the cost of food, travel, training, utilities, etc.). The list of payments that are taken into account when calculating the average earnings is given in paragraph 2 of the Regulations.
Clause 5 of the Regulations indicates the time that must be excluded from the billing period. These are all the periods for which the employee was paid wages based on average earnings. Namely: the time of illness, vacation, business trip, etc. The amounts accrued during this time are also excluded from the calculation.
An example of calculating vacation pay under the new law, if the billing period has been fully worked out
Zvezda LLC applies the USN. I.P. Konovalova works in the organization as an office manager. From July 6, 2016, she went on vacation for 14 calendar days. Determine the amount of vacation pay if it is known that:
- July 2015 - June 2016 fully worked out;
- in total for the specified period, 394,000 rubles were accrued, of which 24,000 rubles. is the cost of training, 25,000 rubles. - payment for treatment.
Since I.P. Konovalova goes on vacation on July 6, the average daily earnings should take into account payments for the past 12 calendar months, that is, from July 2015 to June 2016. Amounts that are not related to wages are not taken into account. In this case, it is the cost of education and treatment. Thus, the accruals taken into account are 345,000 rubles. (394,000 rubles - 24,000 rubles - 25,000 rubles). The average daily earnings is 981.22 rubles / day. (345,000 rubles: 12 months: 29.3 days), and holiday pay - 13,737.2 rubles. (981.22 rubles/day x 14 days).
In the event that the billing period has not been fully worked out, vacation pay in 2016 is calculated as follows.
1. The number of calendar days in fully worked calendar months is determined by the formula:
2. The number of calendar days in months not fully worked is calculated:
If there are several months in which the employee was absent from the workplace, then the number of calendar days must be determined for each of them. The results are summarized and rounded to two decimal places.
3. The total number of calendar days taken into account when determining the average earnings is calculated as follows:
4. The amount of average daily earnings is determined by the formula:
Note that payments taken into account in average earnings, as well as those amounts that are excluded from the calculation, are listed in paragraphs 2 and 3 of the Regulations.
5. The amount of vacation pay is calculated as follows:
An example of calculating vacation pay under the new law, if the billing period has not been fully worked out
N.V. Ptichkina works at Zvezda LLC, which uses the simplified tax system. On May 21, 2016, she went on vacation for 14 days. The settlement period for accrual of vacation pay is from May 1, 2015 to April 30, 2016. In July 2015, she was given an annual paid leave of 28 days, and in December 2015, Ptichkina was ill for 10 days. The remaining months of the billing period are fully worked out.
For the last 12 calendar months, payments in favor of N.V. Ptichkina amounted to 360,200 rubles, of which vacation pay - 26,700 rubles. and payments on sick leave - 8300 rubles. Calculate vacation pay relying on N.V. Ptichkina.
Total N.V. Ptichkina fully worked 10 months out of 12, as well as three calendar days in July 2015 and 21 calendar days in December 2015. The number of days taken into account for calculating the average earnings in fully worked months is 293 days (10 months x 29.3). The number of calendar days falling on hours worked in July 2015 amounted to 2.83 days (29.3: 31 days x 3 days), and in December 2015 - 19.85 days (29.3: 31 days). x 21 days). The total number of days taken into account when calculating average earnings is 315.68 days (293 days + 2.83 days + 19.85 days).
The amount of payments taken into account does not include the average earnings saved during vacation and temporary disability benefits, so vacation pay must be calculated based on the amount of 325,200 rubles. (360,200 rubles - 26,700 rubles - 8300 rubles). Average daily earnings N.V. Ptichkina is equal to 1029.52 rubles. (325,200 rubles: 315.68 days), and holiday pay she should be credited in the amount of 14,413.33 rubles. (1029.52 rubles x 14 days).
The most common way to encourage employees is to pay bonuses. You can take them into account when calculating average earnings if the general conditions established by paragraph 2 of the Regulations are met. Namely: the bonus must be provided for by the remuneration system (for example, spelled out in the provision on bonuses) and accrued in the billing period. Such an explanation is contained in the letter of the Ministry of Labor of Russia dated July 10, 2003 No. 1139-21.
However, since the bonus can cover different periods of time (monthly, quarterly, yearly, etc.), when including them in the calculation of average earnings, the nuances prescribed in paragraph 15 of the Regulations must be taken into account.
So, monthly premiums can be included in the calculation if the time for which they are accrued is included in the billing period. And if several bonuses are accrued for the same indicators at the end of the month, only one can be included in the calculation of average earnings. Which one - the employer decides and prescribes this moment in the provision on bonuses or in a separate order of the head. For example, it may be the largest premium in terms of amount.
The same accounting procedure applies in a situation where, for a billing period of 12 months, 13 monthly bonuses are accrued to an employee for the same indicator. Consider only 12 of them.
Quarterly bonuses accrued in the billing period are taken into account in full if the time for which they are accrued is fully included in the billing period. And if not, then you need to take into account one monthly part of such a bonus for each month of the billing period.
The annual bonus for the calendar year preceding the vacation is taken into account in full, regardless of the time when it was accrued. The main thing is that such an award relates to the calendar year preceding the vacation. But what if the annual bonus is accrued after the employee has taken a vacation? In this case, the average earnings, based on which vacation pay was calculated, must be recalculated, the annual bonus must be included in it, and the difference must be paid to the employee. This is also confirmed by Rostrud in a letter dated 03.05.2007 No. 1253-6-1.
An example of calculating vacation pay in 2016, taking into account the annual bonus
P.V. Khromov works as a driver at Zvezda LLC, which uses the simplified tax system. Since January 10, 2016, he has been granted leave of 28 calendar days. The billing period (January - December 2015) has been fully worked out. The employee's salary, taken into account when calculating the average earnings, amounted to 324,000 rubles. In March 2016, the employee was paid a bonus based on the results of work for 2015 in the amount of 10,000 rubles. Determine the amount of vacation pay and the amount of additional pay due to the employee.
The amount of vacation pay accrued before the start of the vacation is 25,802.04 rubles. (324,000 rubles: 12 months: 29.3 days x 28 days). Since the annual bonus for 2015 is accrued after the payment of vacation pay, the amount of average earnings must be recalculated. Ultimate the amount of vacation pay is 26,598.4 rubles. [(324,000 rubles + 10,000 rubles) : 12 months : 29.3 days x 28 days]. Accordingly, after the accrual of the annual bonus to P.V. Khromov you have to pay 796.36 rubles. (26,598.4 rubles - 25,802.04 rubles), while retaining personal income tax.
The question may arise - is it necessary to somehow adjust the bonuses in order to calculate vacation pay if the employee has not fully worked out the billing period or the time for which the average earnings are calculated was excluded from it? The answer is as follows: bonuses accrued for actual hours worked (monthly, quarterly, etc.) do not need to be adjusted. The remaining bonuses - for example, remuneration based on the results of work for the year - must be taken into account in proportion to the time worked in the billing period (clause 5 of the Regulation). The amount to be taken into account can be calculated using the formula:
If the employee worked part-time, and the bonus was immediately accrued to him in proportion to this time, then it must be taken into account in full, not adjusted. For clarity, the rules for accounting for bonuses when determining average earnings are given below in the table.
How to take into account bonuses when calculating vacation pay in a new way in 2016
| Award type | Accrual time | |
|---|---|---|
| In the billing period | Outside the billing period | |
| One-time bonuses, the payment of which is provided for by the wage system | Fully accounted for | Not taken into account |
| Monthly bonuses | Taken into account in full, but no more than one per month for the same indicators | |
| Quarterly, semi-annual and other bonuses for a period of work exceeding one month (except for annual bonuses) | Premiums accrued for a period not exceeding the settlement period are taken into account in full. Otherwise, the premium must be taken into account within the monthly part for each month of the billing period | |
| Annual bonuses, bonuses for long service (work experience) and other bonuses based on the results of work for the year | Taken into account in full if accrued for the calendar year preceding the vacation. In this case, the time of calculation is not important. | |
An example of calculating vacation pay when an employee received monthly and quarterly bonuses in 2016
A.N. Volodina works as a designer at Zvezda LLC, which uses the USN. In March 2016, she received a bonus for the first quarter - 7,000 rubles, and in April 2016 - a bonus for April in the amount of 3,000 rubles. Prizes are issued in accordance with the regulation on bonuses.
From May 14, 2016, the designer goes on vacation for 14 days. The billing period (from May 1, 2015 to April 30, 2016) has not been fully worked out, because in March 2015 the employee was ill for 5 working days. For the last 12 calendar months, payments in favor of A.N. Volodina, excluding bonuses, amounted to 270,400 rubles, of which sick leave payments - 3,700 rubles. Let's calculate the amount of vacation pay due to A.N. Volodina.
A.N. Volodina worked 11 out of 12 months, as well as 26 days in March 2016. The number of days taken into account for calculating the average earnings in fully worked months is 322.3 days (11 months x 29.3). The number of calendar days falling on hours worked in March amounted to 24.57 days (29.3: 31 days x 26 days). The total number of days taken into account when calculating average earnings is 346.87 days (322.3 days + 24.57 days).
April 2016 is included in the billing period, which means that when calculating vacation pay, you can take into account the entire bonus accrued this month - 3000 rubles. But the quarterly bonus must be recalculated, since the first quarter of 2015 would not have been fully worked out (5 working days of illness). And the bonus is calculated without taking into account hours worked. The amount of the bonus, which will increase the average earnings, will be 6363.64 rubles. (7000 rubles: 55 working days x 50 working days). The amount of payments taken into account does not include temporary disability benefits, therefore, vacation pay must be calculated based on 276,063.64 rubles. (270,400 rubles - 3,700 rubles + 3,000 rubles + 6,363.64 rubles). Average daily earnings of A.N. Volodina is 795.87 rubles. (276,063.64 rubles : 346.87 days). Vacation pay should be accrued in the amount of 11,142.18 rubles. (795.87 rubles x 14 days).
When encouraging one, several employees or a department, calculate the average earnings based on the amounts actually accrued without any adjustments. But in the case when salaries and tariff rates have increased for absolutely all employees of the organization, the payments accrued before the increase will have to be increased. As it is stated in paragraph 16 of the Regulations.
If the increase occurred during the billing period, then the payments taken into account when determining the average earnings and accrued in the billing period before the change in salaries, multiply by a special coefficient.
If the increase occurred after the billing period, but before the start of the vacation, the average earnings calculated for the billing period must be adjusted. If the increase occurred during the vacation, part of the vacation pay from the day the salary was increased until the end of the vacation must be increased. Let's explain some points.
The multiplying factor is calculated by the formula:
If salaries were raised once, then it is quite simple to calculate the indexation coefficient. Another thing is when salaries have changed upwards several times. In this case, the salary established after the last increase will have to be divided by the salary in force in each of the months of the billing period.
An example of calculating vacation pay in 2016 with an increase in salaries during the billing period
An employee of Zvezda LLC, which uses the USN, K.P. Severov goes on vacation from May 10, 2016 for 14 calendar days. The billing period from May 2015 to April 2016 has been fully worked out. Employee salary - 25,000 rubles. per month, no additional monthly payments. During the billing period, Severov's salary was increased twice: in September 2015 to 28,000 rubles. and in February 2016 up to 30,000 rubles. The increase was carried out throughout the organization. How much vacation pay should an employee receive?
Let's define the increase factor. The last salary increase in the organization took place in February 2016. Therefore, the amount of the salary set for the employee this month, equal to 30,000 rubles, must be divided by the amount of his salary in other months of the billing period. The increase factor is:
- from May to August 2015 - 1.2 (30,000 rubles: 25,000 rubles);
- from September 2015 to January 2016 - 1.07 (30,000 rubles: 28,000 rubles).
Using the coefficients, we index the payments accrued to the employee in the billing period. The following amounts will be included in the calculation:
- for May-August 2015 - 120,000 rubles. (25,000 rubles x 1.2 x 4 months);
- for September 2015-January 2016 - 149,800 rubles. (28,000 rubles x 1.07 x 5 months);
- for February-April 2016 - 90,000 rubles. (30,000 rubles x 3 months).
The amount of wages for the billing period, included in the calculation for calculating vacation pay, total is 359,800 rubles. (120,000 rubles + 149,800 rubles + 90,000 rubles). Average daily earnings of K.P. Severov will amount to 1023.32 rubles. (359,800 rubles: 12 months: 29.3). Vacation pay should be accrued in the amount of 14,326.5 rubles. (1023.32 rubles x 14 days).
Separately, we consider the situation when, along with an increase in wages, the list and size of monthly payments to it change. We are talking about additional payments, allowances and other payments calculated from the salary. In this case, the conversion factor is calculated using the formula:
Note that some payments to official salaries or tariff rates do not need to be recalculated. These include surcharges set by:
- not specifically, but in a range of values (for example, a six-month bonus in the amount of one to three salaries or a monthly bonus in the amount of 10 to 15% of the salary paid to employees based on performance);
- in absolute amounts and independent of the amount of salaries (for example, a one-time bonus of 5,000 rubles for completing a particularly important task).
This procedure is prescribed in paragraph 16 of the Regulations.
An example of calculating vacation pay in 2016 with an increase in salaries and non-adjustable additional payments to them
An employee of Zvezda LLC, which uses the USN, K.V. Pevtsov went on vacation from May 28, 2016 for 7 days. The billing period (May 2015 - April 2016) has been fully worked out. The salary of an employee is 23,000 rubles.
There is also a monthly bonus for overfulfillment of the sales plan in the range of values (from 3 to 7% of salary):
- in May-October 2015 - in the amount of 5% (1150 rubles);
- in November 2015 - April 2016 - in the amount of 7% (1610 rubles).
Since May 1, 2015, the organization has increased salaries. The new salary of K.V. Pevtsov amounted to 27,000 rubles. Calculate vacation pay.
Salaries in the organization are increased at the end of the billing period, but before the start of the vacation. In this regard, the amount of vacation pay must be multiplied by the increase factor. But salary supplements do not need to be adjusted, since they are set in the range.
The average daily earnings, calculated on the basis of adjusted payments, is 784.98 rubles. (23,000 rubles x 12 months: 12 months: 29.3). The amount of vacation pay subject to adjustment is 5494.88 rubles. (784.98 rubles x 7 days).
The average daily earnings, calculated on the basis of payments that are not adjusted, is 47.09 rubles. [(1150 rubles x 6 months + 1610 rubles x 6 months) : 12 months : 29.3]. The unadjusted amount of vacation pay is 329.69 rubles. (47.09 rubles x 7 days).
The conversion factor is 1.17 (27,000 rubles: 23,000 rubles). Vacation pay should be accrued in the amount of 6758.7 rubles. (5494.88 rubles x 1.17 + 329.69 rubles).
This article is a guide for those who need to correctly calculate vacation pay. It lists the documents that should be issued, and provides formulas for calculating average earnings in 2020. In addition, the article contains examples for all kinds of situations: when the billing period has not been fully worked out or not worked out at all, when the employee's salary was indexed, a bonus was given, and so on. It also tells how to calculate taxes, contributions and reflect them in accounting.
How to apply for vacation
1. Vacation schedule. It is compiled at least two weeks before the start of the calendar year, based on the wishes of employees, legal requirements and the interests of the employer. Both the employer (organization or individual entrepreneur) and employees are required to comply with the schedule (Art. Labor Code of the Russian Federation. There is a unified form. In it, among other things, there are columns 8 and 9. They must be filled out if the originally planned vacation was subsequently postponed.
2. Application of the employee. It is written in the case when you need to go on vacation not according to the schedule. If the schedule is observed, then you can do without a statement.
The employee must submit an application in advance so that the accounting department has time to calculate and pay vacation pay no later than three days before the start of the holiday.
Application example
To the General Director of LLC "ChOP "CheKa"
Mr. Dubinin I.O.
from the security guard Simonov A.A.
I ask you to provide me with annual paid leave for a period of 14 calendar days from November 05, 2020 to November 18, 2020.
______________ / Simonov A.A. /
3. Notice of the beginning of the vacation. It is necessary if a person will rest according to the schedule. At least two weeks before the start of the vacation, personnel officers must notify the employee about this against signature. If the basis is not a schedule, but a statement, it is not necessary to notify the employee.
4. Order (instruction). It is needed both in case of going on vacation according to the schedule, and in case of filing an application. There are unified forms: (for one employee) and (for several employees).
5. Note-calculation. Usually the form is used. On the first side, the start, end, and rest dates are affixed. On the second side - payment data.
6. Personal card. The form contains section VIII, intended for information about the vacation.
Calculation of vacation pay in 2020 (in calendar days)
The amount is calculated by the formula:
× number of calendar days of vacation
Calculation of average daily earnings
It depends on whether or not the billing period has been fully worked out, that is, 12 calendar months preceding the month of the start of the holiday.
If the billing period has been fully worked out, the formula given in the article of the Labor Code of the Russian Federation is applied:
Average daily earnings \u003d earnings for the billing period / 12 / average monthly number of calendar days (it is 29.3)
If the billing period has not been fully worked out, or there were excluded days (sick days, vacations, etc.), a different formula is applied. It is given in paragraph 10 of the Regulation on the peculiarities of the procedure for calculating the average wage (approved by the Decree of the Government of the Russian Federation; hereinafter - the Regulation):
Average daily earnings = payments that are included in the calculation of average earnings / (average monthly number of calendar days × number of fully worked months + number of calendar days worked in partial months)
Wherein:
Number of calendar days worked in an incomplete month = average monthly number of calendar days / total number of calendar days in a given month × number of calendar days in a given month per hours worked
IMPORTANT. It happens that in the billing period there was not a single day actually worked, or actually accrued wages. Then the average earnings must be considered for the previous period of time equal to the billing period (clause 6 of the Regulation). And if there were no wages and days worked even in the previous period, the actual earnings for the month in which the vacation began are taken into account. In the absence of such earnings, calculations are made on the basis of the salary (clause 7 and clause 8 of the Regulation).
Calculation examples
Billing period completed
The employee goes on regular paid leave for 14 calendar days. Earnings for the billing period is 780,000 rubles. The accountant calculated that the average daily wage is 2,218.43 rubles. (780,000 rubles / 12 months / 29.3). This means that the amount of vacation pay is 31,058.02 rubles. (2,218.43 rubles × 14 days).
Billing period not completed
The employee leaves to rest from July 8, 2020 for 14 calendar days. His salary is 20,000 rubles.
In April 2020, the employee took sick leave for 10 days (from April 1 to April 10). Therefore, in April 2020, he received a salary in the total amount of 13,000 rubles.
Step 1.
We determine the payments that are included in the calculation.
20 000 rub. × 11 months = 220,000 rubles. (total amount of payments for fully worked 11 months, except April).
In April 2020, the employee was paid 13,000 rubles. Therefore, the amount of 233,000 rubles (220,000 + 13,000) is accepted for calculation.
Step 2 We determine the number of calendar days worked in April 2020 (not a fully worked month).
In total, there are 30 calendar days in April, and the days worked (from the 11th, when the employee went to work after illness) account for 20 calendar days (30 - 10).
Total worked 19.5333 days in April 2020 (29.3 / 30 × 20)
Step 3
Determine the average daily wage.
It will amount to 681.6187 rubles. (233,000 rubles: (29.3 × 11 months + 19.5333 days)).
Step 4 Determine the amount of vacation pay.
Their value is 9,542.66 rubles. (681.6187 rubles × 14 days).
There are no working days in the billing period
The specialist goes on vacation from November 12, 2020. The billing period is from November 1, 2019 to October 31, 2020. At this time, the employee was on leave without pay.
The accountant determined the average earnings for the previous period, that is, for the period from November 1, 2018 to October 31, 2019. It amounted to 150,000 rubles. Based on this figure, the accountant calculated the amount of vacation pay.
Vacation pay bonus
The employee is going on vacation from November 6, 2020. The settlement period is from November 1, 2019 to October 31, 2020. This time has been fully worked out.
In January 2020, the employee received a bonus for 2019 in the amount of 40,000 rubles.
Is it necessary to include this amount in earnings accrued in the billing period and taken into account when calculating vacation pay?
Yes need. The letter from the Ministry of Health and Social Development states that two conditions must be met in order to account for annual remuneration:
- the billing period has been fully worked out;
- the duration of the period for which the premium was paid does not exceed the duration of the billing period.
Once both conditions are met, 40,000 rubles. must be added to the payments that are included in earnings when paying for rest days.
REFERENCE. If these conditions are not met, the premium is still taken into account. But not in full, but in proportion to the time worked in the billing period.
Calculation of vacation pay for salary increases
The employee's vacation starts on November 18, 2020. The billing period is from November 1, 2019 to October 31, 2020.
From November to December 2019 (2 months), the employee received a monthly salary of 40,000 rubles. Since January 2020, the salaries of all staff have been increased in the organization. In January - October 2020 (10 months), the employee received 45,000 rubles each. per month.
The accountant found the increase factor. It is equal to 1.125(45,000 / 40,000).
Earnings for the billing period amounted to 540,000 rubles ((40,000 rubles × 1.125 × 2 months) + (45,000 rubles × 10 months)).
Calculation of vacation pay in 2020 (in working days)
The amount is calculated by the formula:
Vacation pay = average daily earnings× number of vacation days
The average daily wage is (clause 11 of the Regulations):
Average daily earnings \u003d actually accrued wages / number of working days according to the calendar of a 6-day working week
Calculation of vacation pay upon dismissal
Upon dismissal, the employer pays compensation for unused vacation if the employee did not have time to take off the days due to him. Compensation is calculated using the following formulas.
If vacation is counted in calendar days:
× number of calendar days of unused vacation
If holidays are counted in working days:
Compensation amount = average daily earnings× number of working days of unused vacation
Average daily earnings must be determined in exactly the same way as for calculating ordinary vacation pay.
Why is the average monthly number of calendar days always equal to 29.3
This figure is the number of calendar days in a year, reduced by the number of non-working holidays and divided by 12 months.
ATTENTION. The legislation does not establish the earliest date when the employer is obliged to pay vacation pay. This means that a company or individual entrepreneur can issue money four, five or more days before the start of the vacation, and this will not be a violation.
Compensation for unused vacation is supposed to be issued on the day of dismissal, or no later than the next day after the presentation of the request for calculation (Art. TC RF).
Personal income tax and insurance premiums from vacation pay
The accountant needs to accrue personal income tax on the entire amount of vacation pay and withhold it when paying money to the employee. It is necessary to transfer the tax to the budget no later than the last day of the month in which the employee received the money (clause 6 of Art. Tax Code of the Russian Federation).
Vacation pay is subject to contributions: pension, medical, social insurance in case of temporary disability and in connection with motherhood, as well as contributions to the Social Insurance Fund “for injuries”.
ATTENTION. It often happens that the beginning of the holiday and the accrual of vacation pay fall on different months. For example, vacation starts on December 1, 2020, and vacation pay is calculated and issued on November 26, 2020. When do you need to pay contributions? In the month of accrual of vacation pay. In our example, in November.
How to reflect vacation pay in accounting
In tax accounting, vacation pay can be written off as expenses under the general regime (subclause 7 of Art. Tax Code of the Russian Federation) and with a simplified system (subclause 6, clause 1 and clause 2, Art. Tax Code of the Russian Federation).
Questions arise if the vacation began in one month and ended in another. What month's expenses include money accrued to an employee?
With the accrual method - to the expenses of each of the two months in proportion to the days of rest ( letter from the Ministry of Finance).
With the cash method - to the expenses of the month in which the employee received money in his hands or on a card.
Summing up, we recall that in 2020 an accountant is required to: correctly draw up documents, determine the billing period, find the average daily earnings and calculate vacation pay. Plus, you need to give out money on time, accrue personal income tax and contributions, and also reflect vacation pay in tax accounting.
For 9 years, Kontur.School has answered hundreds of questions about the calculation of vacation pay. Every year we hold webinars and courses and we know what an accountant needs on this topic. In this article, you will find a step-by-step procedure for calculating holiday pay, an online calculator, practical examples, and a video tip from one of our helpful webinars.
All employees of the organization can count on annual basic paid leave. In general, its duration is 28 calendar days.
The procedure for calculating vacation pay
The procedure for calculating vacation pay is regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Decree 922). To calculate the average earnings for vacation pay, you need to perform a number of actions. Let's consider the steps.
Step 1. Determine the composition of payments made to the employee in the billing period
To calculate average earnings, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments (clause 2 of Resolution 922). That is, payments that must be included in the calculation of average earnings must be fixed in the company's local regulations (for example, in the Regulations on wages) and accrued for labor, for work - they must be wages.
Not included in vacation pay:
- guarantees (for example, average earnings for the period of a business trip, during a vacation);
- compensation (for example, compensation for the use of personal transport by an employee for official purposes);
- social payments (for example, material assistance).
Bonuses are included in the calculation of average earnings in a special manner, which is named in clause 15 of Decree 922.
Step 2. Determine the billing period
The settlement period for calculating average earnings is 12 calendar months preceding the period during which the employee retains the average wage (clause 4 of Regulation 922).
A calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). For example, if an employee goes on vacation in February 2020, then the billing period will be the period from February 1, 2019 to January 31, 2020.
Time is excluded from the billing period, as well as amounts accrued during this time, if:
- the employee retained average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;
- the employee received temporary disability benefits or maternity benefits;
- 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;
- the employee did not participate in the strike, but due to this strike he was unable to perform his work;
- the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
- 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.
In practice, there may be cases that will differ from the standard. For example, in the 12 months prior to the event, the employee had no actual days worked or wages actually accrued. How to be in this case? Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the estimated one (clause 6 of Resolution 922).
Example
Lozhkina Vera goes on vacation in February 2020. Billing period: from February 1, 2019 to January 31, 2020. At this time, Lozhkina was on parental leave. And in the period from February 1, 2018 to January 31, 2019 (preceding the period from February 1, 2019 to January 31, 2020), she worked and received a salary. In this case, the average earnings for vacation pay can be calculated based on this period.
Also, the accountant may be faced with a situation where the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period. In this case, it is necessary to determine the billing period 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 average earnings (clause 7 of Resolution 922).
Example
Vilkin Pavel goes on vacation from February 11, 2020. Billing period: from February 1, 2019 to January 31, 2020. Vilkin did not work in this organization during this period. He was hired on February 3, 2020. In this case, the settlement period will be from February 3, 2020 to February 10, 2020.
Step 3. Calculate average earnings for vacation pay
The average daily earnings to pay for holidays provided in calendar days is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.3) (clause 10 of Resolution 922).
An example of calculating vacation pay when the billing period is fully worked out
The accountant calculated vacation pay for Anton Kostin, who goes on vacation from January 21 to January 29, 2020. Billing period: from January 1, 2019 to December 31, 2019 rubles. The vacation pay accrued by the accountant will be: (30,000 rubles * 12 months) / 12 / 29.3 * 9 = 9,215.02 rubles.
If one or several months of the billing period are not fully worked out, then the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months (clause 10 of Decree 922). At the same time, the number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month (clause 10 of Resolution 922).
An example of calculating vacation pay when the entire billing period has not been worked out
Grishin Viktor works at Astra LLC. In July 2020, he goes on annual basic paid leave for 14 calendar days. The salary of an employee is 20,000 rubles. In August 2019, Grishin was on sick leave for 4 days, and for this month he received a salary of 16,190.48 rubles. Let's calculate the average earnings for the vacation period of Grishin Viktor:
- We determine the composition of payments that should be included in the calculation of average earnings: 20,000 * 11 + 16,190.48 = 236,190.48 rubles.
- We determine the number of days that should be included in the calculation of average earnings: (29.3 * 11) + (29.3 / 31 * (31-4)) \u003d 322.3 + 25.52 \u003d 347.82 days.
- We calculate the average daily earnings% 236,190.48 / 347.82 = 679.06 rubles.
- We calculate the accrued amount of vacation pay: 679.06 * 14 = 9506.83 rubles.
Remember that annual leave can be divided into parts. In this case, when providing each of the parts of the vacation, the billing period will be determined anew each time. For example, an employee was on vacation twice in 2019: in June - 14 calendar days and in October - 14 calendar days. The calculation period for calculating vacation pay that fell in June will be from June 1, 2018 to May 31, 2019, and for holidays in October, the calculation period will be different: from October 1, 2018 to September 30, 2019.
Vacation pay can be accrued on any day, starting from the date of issue of the vacation order. For example, the manager signed the order on June 17, 2019, and the employee's vacation will begin only on July 4. You can accrue vacation pay on June 17, or later. The main thing is that vacation pay be paid on time.
Step 4. Pay vacation pay, transfer personal income tax and insurance premiums
personal income tax
Personal income tax should be withheld from the accrued amount, and then vacation pay should be paid to the employee. The employer is obliged to pay vacation pay no later than three calendar days before the start of the vacation (part 9 of article 136 of the Labor Code of the Russian Federation). The day of payment of vacation pay will be the date of receipt of income for personal income tax purposes. It is necessary to transfer personal income tax to the budget no later than the last day of the month in which vacation pay is listed (clause 6 of article 226 of the Tax Code of the Russian Federation).
For example, vacation pay was paid to an employee on July 22, 2019. This means that personal income tax should be transferred to the budget in the period from July 22 to July 31, 2019 inclusive.
Holiday pay insurance premiums
Accrued for the same month in which they were accrued (Letter of the Ministry of Labor of Russia dated September 4, 2015 No. 17-4 / Vn-1316).
For example, vacation pay was accrued to an employee on July 19, 2019, paid on July 22, and the employee goes on vacation from July 25, 2019. In such a situation, insurance premiums should be calculated on July 19, 2019.
Insurance premiums from vacation pay should be transferred no later than the 15th day of the month following the month in which vacation pay was accrued (clause 3, article 431 of the Tax Code of the Russian Federation). If vacation pay is accrued in July, then insurance premiums should be transferred no later than August 15, 2019 inclusive.
Vacation in working days
- employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
- workers hired to perform seasonal work (Article 295 of the Labor Code of the Russian Federation).
For each month of work, the employee is granted two working days of vacation. For example, a fixed-term employment contract is concluded with an employee for a period of two months. In this case, the employee can count on a vacation of 4 working days. At the same time, the procedure for including payments in the calculation of vacation pay is similar to the procedure for including payments when vacation is provided in calendar days.
Example of calculating vacation pay granted in working days
Anna Sinitsina was granted annual paid leave in working days followed by dismissal (from 1 to 2 October). With this employee, a fixed-term employment contract was concluded for temporary work (from September 1 to September 30). For the month worked, Anna Sinitsina received 30,000 rubles. Leave in this case will be calculated as follows:
- Determine the number of days from which vacation pay will be calculated. From the number of calendar days in September, days off according to the calendar of the 6-day working week are deducted. 30 - 4 = 26 days.
- Determine the average daily earnings. To do this, the payments accrued for September should be divided by the number of working days in September according to the 6-day working week calendar. 30 000 rub. / 26 days = 1153.85 rubles.
- Determine the amount of vacation pay. To do this, the average daily earnings are multiplied by the number of vacation days. Since the contract was concluded for only one month, the vacation pay that Anna Sinitsina is entitled to amounted to two working days. 1153.85 * 2 days = 2,307.69 rubles
Conclusions to the article:
- Payments included in the calculation of vacation pay must be fixed in the company's local regulations (for example, in the Regulations on wages) and accrued for labor, for work, that is, they must be wages.
- The calculation of average earnings for vacation pay should include only those days (hours) on which the employee was present at work, according to the schedule established for him, and performed the work provided for by the employment contract concluded with him during employment.
- If the employee is granted vacation in parts, then for each part the billing period will be determined anew.
- Employees with whom an employment contract has been concluded for a period of up to two months, and employees hired to perform seasonal work, are granted leave in working days.
- The average earnings for annual additional paid leave are determined according to the same rules as for the main one.
Do you want to quickly calculate vacation pay in accordance with all approved rules? Use the free vacation pay calculator from the Kontur.Accounting service.
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Employees are granted annual leave while maintaining their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of workers are entitled to additional holidays in addition to the main vacation.
The average earnings retained by the employee during the vacation is determined by the formula:
Average daily earnings \u003d The amount of accrued salary for the billing period / (Number of full months × Average monthly number of calendar days (29.3))
Amount of vacation pay = Average daily earnings × Number of vacation days
The amount of vacation pay will also depend on whether there was an increase in tariff rates (salaries) in the billing period or after.
Number of vacation days to calculate
Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take him off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be spent continuously.
Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, employees under the age of 18 must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)
The labor legislation also provides for additional holidays for employees (Article 116 of the Labor Code of the Russian Federation).
For the calculation, it is important to exclude all non-working holidays from vacation days. That is, all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and holidays established in a particular region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, articles 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, p. 2 letters of Rostrud dated September 12, 2013 No. 697-6-1). However, weekends are still included in the calculation.
Important! Non-working days, on which holidays are postponed, are included in the calculation. If the day off coincides with a holiday, the Government of the Russian Federation issues a decree in which it sets the date on which the day off is postponed. For example, in 2019, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If the employee is on vacation on May 10, this day must also be paid.
Calculation period definition
As a general rule, the calculation period for calculating the average daily earnings is determined as 12 calendar months preceding the month in which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 , hereinafter referred to as the Regulation).
It is necessary to exclude from the billing period all the time when the employee (clause 5 of the Regulations):
- Received payment in the form of average earnings (except for breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid vacation;
- Was on sick leave or maternity leave;
- Did not work due to downtime through no fault of his own;
- Did not participate in the strike, but could not work in connection with it;
- Used additional paid days off to care for children with disabilities and disabled since childhood;
- In other cases, he was released from work with full or partial retention of wages or without payment. For example, vacation time at one's own expense or parental leave.
It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid for the days actually worked, or this entire period consisted of time excluded from the billing period. In this case, the 12 months preceding the first mentioned 12 months should be taken as the settlement period (clause 6 of the Regulation).
If the employee did not have actually accrued wages or actually worked days for the billing period and before it began, then the days of the month in which the employee goes on vacation are taken as the billing period (clause 7 of the Regulation).
The collective agreement, local normative act may also provide for other settlement periods for calculating the average wage, if this does not worsen the position of employees (Article 139 of the Labor Code of the Russian Federation).
Determination of earnings for the billing period
All payments accrued to the employee, which are provided for by the employer's payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922, there is an open list of such payments.
Not included in the calculation of average earnings:
- All payments that are accrued to the employee for the time excluded from the billing period. They are listed in paragraph 5 of the Regulations. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for downtime;
- All payments of a social nature and other payments not related to wages. For example, financial assistance, payment of the cost of food, travel, education, utilities, recreation, gifts for children (clause 3 of the Regulation);
- Bonuses and remuneration not provided for by the remuneration system (clause "n" clause 2 of the Regulations).
Bonuses (other remunerations) provided for by the remuneration system are taken into account taking into account some of the features established by clause 15 of the Regulation.
Calculation of average daily earnings
Knowing the billing period and the total amount of earnings for this period, you should determine the average daily earnings of an employee:
Average daily earnings \u003d Earnings for the billing period / (Number of full months in the period × 29.3)
29.3 in the formula corresponds to the average monthly number of calendar days. Moreover, the billing period is considered fully worked out if in each month of this period there are no days excluded from the billing period (days of temporary disability, business trips, vacations, downtime, etc.).
If the billing period has not been fully worked out, the formula is applied:
Average daily earnings \u003d Earnings for the billing period / (29.3 × Number of fully worked months in the billing period + Number of calendar days in not fully worked months of the billing period)
Moreover, for each incompletely worked month, you need to apply the formula:
The number of calendar days in a month not fully worked = 29.3 / The number of calendar days of the month × The number of calendar days falling on the time worked in this month.
Example
The employee has been working in the organization since August 1, 2018. On July 15, 2019, he goes on vacation for 14 calendar days. In this case, the billing period is 11 months - from August 1 to June 30. For the billing period, the amount of earnings for calculating vacation pay amounted to 600,000 rubles. There were no salary increases during this period.
In March, the employee was on a business trip for 21 calendar days. The remaining days of March are 10 (31 − 21). Accordingly, March is an incomplete month of the billing period, from which only 9.5 are taken to calculate vacation pay days (29.3 × 10/31).
In October, the employee was ill for 11 calendar days. The remaining days of October are 20 (31 − 11). Accordingly, October is also an incomplete month, from which only 18.9 are taken to calculate vacation pay. days (29.3 × 20/31).
Fully worked months in the billing period remains 9 (11 - 2). Accordingly, the average daily earnings of an employee will be:
600 000 rub. / (29.3 days × 9 months + 9.5 days + 18.9 days) = 2,054.09 rubles
The employee must pay the amount of vacation pay 28,757.26 rubles. (2,054.09 rubles × 14 days).
For employees who receive vacation in working days, the average daily earnings are calculated based on the number of working days according to the 6-day working week calendar:
Average daily earnings = Salary accrued for the entire time of work / Number of working days according to the six-day working week calendar that falls on the time worked by the employee
If the billing period was not worked out at all and there was no salary immediately before the vacation (for example, the employee left the parental leave or the employee was on a long business trip and immediately goes on vacation), then the formula is applied (clause 8 of the Regulations):
Average daily earnings \u003d Salary (tariff rate) / 29.3
Accounting for salary increases (tariff rates)
When calculating vacation pay, you need to apply the increase factor if salaries (tariff rates) have been increased:
- In the billing period, immediately before the vacation or during the vacation;
- The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch, or at least a structural unit (clause 16 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if salaries were increased for all employees of the Accounting department of an enterprise, then coefficients must be applied when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for payroll accountants, the coefficient does not apply.
Increase Factor = New Salary / Old Salary
If, along with the salary increase, the structure of monthly payments and salary increments changes, then the formula will be as follows:
Increase Factor = (New Salary + New Monthly Benefits, Salary-Based Bonuses) / (Old Salary + Old Monthly Benefits, Bonuses, and Bonuses)
When applying the increase factors, it must be taken into account that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are set as a fixed percentage or a certain multiplicity of the salary (tariff rate). Those payments that are set in an absolute amount (not dependent on salary, tariff rate) or in the form of a certain plug (range) of interest values or a multiplicity in relation to the salary (tariff rate) do not need to be increased to calculate average earnings.
For a quick calculation, use our online vacation pay calculator.
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