Features of providing additional leave

General calculation rules

Regulatory basis for calculating vacation pay:

• Labor Code of the Russian Federation (Chapter 19);
• Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages.”

General rules for calculating wages during vacation:

1. The employee retains his place of work and average salary.
2. The duration of vacation is determined in calendar days, hence the difference in the figures for calculating salaries and vacation pay. Earnings are calculated for hours worked, and vacation pay is calculated for calendar days of rest. The actual days of work for the 12 calendar months preceding the vacation are taken into account. If an employee has worked at his current place of work for less than 11 months, then the billing period begins from the moment of his employment until the 1st day of the month in which he goes on vacation. Time spent working at another company is not taken into account.
3. An employee who has worked for at least six months at his current place of work has the right to leave on a general basis.
4. The calculations should take into account salary indexation if all employees of the enterprise or a separate division had it. If the income of only one person has increased, then indexation is not taken into account.
5. Vacation pay is calculated only from the official salary. For those who receive money in an envelope, payments depend on the wishes of the boss.
6. For calculations, you will need the coefficient of the average number of days in a month (K). In 2021 it is 29.3.

K = (366 days - 14 holidays) / 12 = 29.3

How much?

The Labor Code establishes a minimum duration of 28 calendar days.

Important! 28 days of vacation time are due for each year worked at work.

Moreover, the working year is taken minus the following periods:

• absenteeism;
• inadmissibility to work due to the fault of the employee;
• child care time up to 3 years;
• leave without pay in excess of two weeks.

To calculate how many vacation days are due for each month worked, you need to use a simple formula.

Vacation for 1 month = Total duration for the year / 12 months.

That is, the annual duration is divided by the number of months in the year.

In most cases, for employees who do not belong to special categories with an increased length of vacation time, they have the right to count on 2.33 days of rest per month (28/12).

It is this rounded number that is used by the personnel specialist when calculating the required number of vacation days at a specific point in time.

An employee does not always request leave clearly after the end of the working year. He may ask for rest time earlier or later. In this case, you must first find out how many days he is entitled to for the time worked, and for this the number of vacation time per month will be useful.

This indicator is also useful when calculating compensation upon dismissal, when the vacation period in months is determined, which is then multiplied by the required number of vacation days per month. As a result, the total duration of vacation time for the entire period is determined.

Then it is enough to subtract the number of days already used, and the result is the duration for which you need to pay monetary compensation.

An example of using the indicator 2.33

The employee was hired on January 10, 2021, and will go on annual leave from September 1, 2019. How many days of vacation should he be provided and paid for?

1. The total length of service giving the right to paid rest is established: 7 months. and 23 d. 23 are rounded up to a full month, for a total of 8 months of experience.
2. The number of allotted rest days is calculated = 8 * 2.33 = 18.64.
3. Vacation pay is calculated: earnings for the period worked are divided by the amount of time worked and multiplied by the required vacation duration.

For an incomplete monthly period

With an annual duration of 28 days, for an incomplete monthly period of work, either 2.33 vacation days are due, or no vacation is provided at all. There can be no other cases.

This is important to know: Duration of additional leave for irregular working hours

If an employee worked less than 15 days in a month, then this period is not the basis for assigning vacation time.

If 15 or more hours are worked, then it is recognized as a full month and is compensated by 2.33 days of rest.

This point is usually interesting when an employee is dismissed, when it is necessary to calculate compensation for unused time, as well as when vacation is taken for an incompletely worked year.

The employee will resign on February 7, 2021. Vacation experience is 2 years, 4 months and 16 days. During work, 42 ​​days of rest were used. It is necessary to establish for what period compensation must be paid upon dismissal.

1. Vacation experience is calculated in full months (16 days are taken as a month, since more than half of it has been worked), the total length of service is 29 m.
2. The allotted vacation time for this period is calculated: 29 * 2.33 = 67.57.
3. The number of unused days is determined: 67.57 - 42 = 25.57 - it is during this time that monetary compensation must be calculated.

Who is entitled to a longer rest?

Those categories of persons who are entitled to receive additional paid leave under the Labor Code of the Russian Federation and other legislative acts can calculate the monthly parameter by dividing the annual duration, taking into account the main and additional components, by 12.

The following persons may be included in this category:

• minors;
• disabled people;
• doctors;
• teachers;
• police officers;
• judges;
• working in dangerous and harmful conditions;
• civil servants;
• workers with irregular work schedules, as well as a number of others.

Formula and calculation algorithm

Formula for calculating vacation pay:

Amount of vacation pay = Average daily earnings * Number of vacation days

There are no questions about the second component of the formula. Standard vacation is 28 calendar days. There are categories of workers with longer rest periods. For example, minors, disabled people, teachers, etc. You can rest for the entire number of days at once or in parts, but at least once for at least 14 days. Difficulties arise when determining average daily earnings.

Let's look at the procedure for calculating vacation pay in stages.

After reading, you will understand how to stop working for pennies at a job you don’t like and start LIVING truly freely and with pleasure!

Stage 1. Determining the list of payments

The calculation of wages for the pay period includes:

• wages at tariff rates, piece rates, salaries;
• salary as a percentage of revenue, commission;
• allowances and additional payments for combining positions, overtime, complexity, length of service, harmful and difficult working conditions, etc.;
• bonuses and rewards.

The following are not taken into account when calculating vacation pay:

• social payments;
• compensation for food, travel, utilities, training, recreation, i.e. payments not related to wages;
• material aid;
• maternity benefits;
• business trips;
• payments while the employee is on sick leave or on parental leave.

Stage 2. Calculation of the number of days worked

Days worked include weekends and official holidays. For example, an employee goes on vacation on July 6th. The calculation period will be from June 1, 2021 to June 30, 2021.

The following are excluded from the billing period:

• time on sick leave, on vacation, including child care;
• business trips;
• downtime due to reasons beyond the employee’s control;
• weekends for caring for disabled children, disabled since childhood.

Number of days of work in the billing period = 29.3 * Number of months fully worked + Number of days in months not fully worked

Number of days in months not fully worked = Number of days of work in a month / Number of calendar days in a month * 29.3

Example. The employee is leaving on July 8, 2021 to rest. A year before this joyful event, he was on sick leave 2 times. The first time was in August 2021 for 10 days, the second time in November I was sick for 7 days. It turns out that the employee worked completely for 10 months and not completely for 2 months.

Let's calculate the number of days in months not fully worked:

• August: 21 / 31 * 29.3 = 19.85;
• November: 23 / 30 * 29.3 = 22.46.

Number of days of work in the billing period = 29.3 * 10 + 19.85 + 22.46 = 335.31 days.

Stage 3. Calculation of average daily earnings for the billing period

Calculation formula:

Average daily earnings = Employee’s earnings for the billing time / Number of days of work in the billing period

Let's take the conditions of the previous example. Our employee received an income for the year minus sick leave paid to him in the amount of 450,000 rubles. Average earnings will be: 450,000 / 335.31 = 1,342.04 rubles.

Stage 4. Calculation of vacation pay

In the accounting department of the enterprise where our example employee works, he will be accrued vacation pay for 28 calendar days of rest in the amount of: 1,342.04 * 28 = 37,577.12 rubles.

This is the amount before income taxes are paid. To find out the amount received in hand, you need to subtract 13% (provided that there are no deductions for children).

For each month worked, vacation days accrue

So, returning to the question of how many days of vacation are due per month of work, we answer: for a month of work in 2021, an employee is entitled to 2.33 days of vacation. This number is obtained by dividing the duration of annual paid leave (28 calendar days) by the number of months in a year (12 months). This algorithm is explained by the fact that 28 days of vacation are due per year of work, that is, for 12 months. This means that there are 2.33 days per month (Part 1 of Article 115 of the Labor Code of the Russian Federation).

It is clear that, using this formula, you can calculate how many days of vacation are due, for example, after 3 or 6 months of work in an organization.

You can divide your vacation as you please. However, dividing vacation into parts of less than 14 days is only possible if one part of the vacation is at least two weeks. In other words, it is imperative to leave 14 days of vacation indivisible (Article 125 of the Labor Code of the Russian Federation). The remaining vacation can be used even one day at a time, provided that the administration does not mind. Thus, the division of vacation into parts is carried out according to an arbitrary scenario, if its two-week part is left untouched.

Calculation algorithm using examples

Let's look at a few more examples for different life situations.

The employee has been working for the company for several years

The employee has been working for the company for 5 years. Starting July 6, he goes on vacation for 14 calendar days. Over the previous year, I already took 14 days off once in April, was on sick leave for 5 days in February, and went on a business trip for 3 days in June. Income minus sick leave, vacation pay and travel allowances amounted to 350,000 rubles.

We will calculate vacation pay according to the scheme.

Step 1. Calculation period - from July 2021 to June 2021.

Step 2. Number of fully worked months – 9.

Step 3. Number of days in months not fully worked:

• February: 24 / 29 * 29.3 = 24.25;
• April: 16 / 30 * 29.3 = 15.63;
• June: 27 / 30 * 29.3 = 26.37.

Step 4. Number of days of work = 29.3 * 9 + 24.25 + 15.63 + 26.37 = 329.95 days.

Step 5. Average daily earnings = 350,000 / 329.95 = 1,060.77 rubles.

Step 6 . Vacation pay = 1,060.77 * 14 = 14,850.78 rubles.

Employee has been working for less than a year

The employee joined the company on October 1, 2021. In July 2021, he will go on vacation for 28 calendar days. From the moment of employment, I worked at my workplace every day. Received an income of 270,000 rubles.

Vacation payment will be made on the basis of not the previous 12 months, but only 9. The billing period is from October 2, 2021 to June 30, 2021.

1. Number of fully worked months – 9.
2. Number of days of work = 29.3 * 9 = 263.7 days.
3. Average daily earnings = 270,000 / 263.7 = 1,023.89 rubles.
4. Vacation pay = 1,023.89 * 28 = 28,668.92 rubles.

Vacation during the holidays

If official holidays fall during your vacation, then such days are not included in vacation days and are not paid.

For example, an employee goes on vacation from June 1 for 28 days. June 12 is an official holiday in the country in honor of the holiday. The employee returns to work after rest on June 30, not 29.

The same will apply to New Year's weekends, February 23, March 8, May holidays and November 4.

Vacation pay upon dismissal

Upon dismissal, an employee has the right to compensation for unused vacation. The payout calculation is similar to the previous examples. To determine the amount of compensation, the average daily earnings must be multiplied by the number of days of unused vacation.

How is study leave calculated?

Basic Concepts

The need to calculate vacation days arises in two cases: if an employee goes on vacation and if an employee resigns. In the second option, the employee is paid special compensation.

Basic aspects related to the appointment of leave are recorded in the Labor Code. In particular, Article 115 indicates that all citizens who have entered into an agreement have the right to funded regular leave.

Article 124 of the Labor Code of the Russian Federation states that the rest period can be increased if during it the employee fell ill or carried out government orders. In fact, at this time the person could not restore strength. In most cases, vacation is simply extended by a certain number of days or postponed to another period. A period of more than twenty-eight days is assigned to the following categories of citizens:

• minors;
• civil servants;
• people involved in the educational field;
• persons with a disability group;
• workers employed in regions with a special climate (Far North).

It is important to know! Also, each employer has the right, at its own request, to increase the duration of vacation in a calendar period for its employees.

When is it profitable to relax?

If you can independently plan the time of your next vacation, then it is better to choose when you will receive the maximum income. It consists of two components: earnings for actual days of work and vacation pay. Therefore, it is advisable to go on vacation in the months with the largest number of working days. For example, in 2021 these are August, September and October. The most unfavorable months are January and May.

Let's look at examples.

Example 1. An employee goes on vacation from August 17, 2021 for 14 calendar days. His monthly salary is 40,000 rubles or 480,000 rubles per year. There are no official holidays in August, so the number of working days will be 21.

We calculate vacation pay:

1. Number of days of work = 29.3 * 12 = 351.6 days.
2. Average daily earnings = 480,000 / 351.6 = 1,365.19 rubles.
3. Vacation pay = 1,365.19 * 14 = 19,112.66 rubles.

We calculate wages for working days in August:

1. We have 21 working days and 10 days worked in August.
2. Salary = 40,000 / 21 * 10 = 19,047.62 rubles.

Total the employee will receive: 19,112.66 + 19,047.62 = 38,160.28 rubles.

Example 2. The employee from the previous example goes on vacation from January 9 for 14 days. In January, the number of working days is 17. Vacation pay will remain unchanged - 19,112.66 rubles. But the salary for the days of actual work will change: 40,000 / 17 * 7 = 16,470.59 rubles. The total income will be: 19,112.66 + 16,470.59 = 35,583.25 rubles. This is RUB 2,577.03 less than what the employee would have received upon leaving in July.

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 = 2.33 vacation days for each month.

Some categories of workers are also provided with additional leave for working in special conditions—harmful, dangerous, or with irregular working hours. All this is fixed in the employment contract.

There are also some employees (teachers, doctors, researchers) whose 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 vacations, and then calculate the number of vacation days that are earned in 1 month.