Calculation of vacation pay in 2020 and 2021: rules and calculator

What is vacation pay

During the vacation, an official employee of the company is completely exempt from fulfilling labor obligations, receives a salary, which in this case acts as vacation pay, and retains his position.

According to the Labor Code of the Russian Federation, Art. 106, vacation pay is a set period of time when an employee has the right not to perform his duties, but at the same time receive wages calculated in a special way.

Important: if an employee is not given vacation for more than two years, this is a direct violation of labor standards, which is punishable for the employer. This applies even to those cases where the employee himself agrees to this.

When calculating vacation pay, accounting or a person authorized to make this calculation must rely on and fulfill their obligations on the basis of Regulation No. 992 of December 24, 2007.

To receive paid leave, the following conditions must be met:

1. the employee must work at an enterprise, for example, registered as an LLC, for at least six months;
2. leave is granted in accordance with the work schedule or on the basis of a personal statement;
3. If the employer allows, you can go on vacation after working for less than six months.

Each company may have individual conditions, for example, you are given the opportunity to take leave after completing a certain amount of work or after another employee starts working.

Features of bonus accounting

Average earnings also include bonuses (this includes incentive payments). However, these surcharges are only taken into account if they are recorded in the accounting department and issued under official conditions.

If the bonus payment is scheduled for exactly the period for which the employee takes vacation, it is still included in the calculation, even if it is issued at a different time.

The annual bonus is included in earnings regardless of the period of its accrual.

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In what cases is it necessary to calculate vacation pay?

The calculation of vacation pay is carried out quite often, since every employee who has worked at the enterprise for six months has the right to paid leave of up to 28 days (in accordance with Article 115 of the Labor Code of the Russian Federation). If the work involves harmful and dangerous working conditions (as well as in cases of irregular working hours and in other cases provided for by current Russian legislation), the employee may be entitled to additional leave. Additional leaves can also be provided at the initiative of the employer, if you refer to the procedure and conditions for their provision in employment contracts or local regulations (LNA). The enterprise's LNA must specify how to calculate vacation pay upon dismissal of an employee, as well as the procedure for calculation upon dismissal of one's own free will.

Changes for 2021

Due to the increase in holidays in 2021, the coefficient used during calculations has changed. It has decreased and is equal to 29.3, when previously this figure was 29.4.

Coefficient – ​​the average number of days in a calendar month. It is not equal to 30 or 31 because it does not include holidays.

The changes came into force because back in 2014 the average number of working days was 29.4, and already in 2021 two more holidays were added - January 6 and 8. Thus, the number of working days in one month has decreased.

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What information is needed for calculation

When determining the amount of salary during vacation, in addition to basic earnings, the following data is taken into account:

• allowances;
• bonuses and additional payments in the form of remuneration;
• additional payments for length of service;
• payments for special achievements in activities.

The following indicators cannot be taken into account when making calculations:

• food expenses, if provided for in the company’s terms and conditions;
• material assistance;
• payments accrued in connection with forced travel as part of their activities;
• payments made on the basis of the employee’s incapacity for work.

The billing period is 1 year, and if the employee works less than the specified period, then the calculation is made for the time worked.

If a person has been working at an enterprise for 1 year, but in some months he did not receive a salary and this is recorded in the accounting department, then only those months for which wages were paid are taken.

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Calculation of average earnings when the tariff rate changes

Accountants often have a question: how to calculate average earnings if an employee’s salary has changed during the year. If you change the tariff rate or the amount of an employee's remuneration, recalculate the amount of average daily earnings taking into account the increasing factor. Determine the coefficient as follows:

Coefficient = OklNov / OklSt

• where OklNov is the salary after the increase;
• OklSt – salary before increase.

When calculating the coefficient, also take into account bonuses and allowances paid to the employee within the framework of the remuneration system and/or provided for by the company’s internal regulations.

Example No. 3. Storekeeper of Furniture Nova LLC Serafimov K.L. took leave from 09/07/17 to 09/24/17. The billing period for Serafimov is 08/01/16 – 08/31/17. Wherein:

• From August 2021 to February 2021 inclusive, Serafimov received a salary of 22,410 rubles. + monthly bonus of 5,200 rubles;
• As of 03/01/17, the salaries of all Mebel Nova employees were revised, as a result of which Serafimov’s salary was increased to 24,700 rubles, and the bonus was increased to 6,100 rubles.

When calculating the coefficient for indexing Serafimov’s average earnings, the Mebel Nova accountant determined the amount of income (salary + bonus) for the entire period:

• from 08/01/16 to 02/28/17 – 165,660 rubles. ((RUB 22,410 + RUB 5,200) * 6 months);
• from 03/01/17 to 08/31/17 – 184,800 rubles. ((RUB 24,700 + RUB 6,100) * 6 months).

I determined the increasing coefficient for Serafimov:

184,800 rub. / 165.660 rub. = 1.12.

When calculating Serafimov’s vacation pay, the Mebel Nova accountant indexed the average earnings by a factor of 1.12.

Principles of self-calculation

Vacation pay can be calculated under different conditions, taking into account different information. General order:

1. We determine wages along with all required additional payments.
2. Let's find out the number of vacation days that can be provided for this period.
3. If necessary, the number of months worked.
4. If necessary, the number of unused vacation days.

Provided that the billing period is fully worked out

First, we need to calculate the average daily earnings (ADE) taking into account the average salary (AS). To do this we use the formula:

After this, you need to calculate vacation pay using the formula:

Example:

Alexey earned 400 thousand rubles in a year - SZ, he goes on vacation for 28 days.

We calculate SDZ using formula 1:

400,000\(12*29.3) = 400,000\251.6 = 15,898.25 rubles

We calculate OT using formula 2:

15 898,25 * 28 = 44 515, 03.

Answer: 44,515.03 rubles.

Incomplete completion of the pay period by the employee

The calculation period is 12 months, if the employee worked less than this period, then the calculation is made as follows:

And we apply the formula from the first option:

Example:

Sergey has been working for the company for 8 months and decided to go on vacation for 20 days. During this period, according to accounting records, he received earnings of 170,000 rubles.

We calculate using 1 formula:

SDZ = 170,000\ (8 * 29.3) = 725.25 rubles

Let's use formula 2:

OT = 725.25 *20 = 14505.11 rubles

Answer: 14505.11 rubles

Compensation for unused vacation

Upon resigning, an employee receives compensation for unused vacation. The calculation is made in almost the same way as in the case of an incompletely worked billing period, however, the formula for determining OT changes:

Example:

Vladislav receives a salary of 140,000, and he has already worked for 18 months in the company. During this time, he did not use 24 days of his vacation pay.

SDZ = 140,000 \(18*29.3) = 265.4 rubles

OT = 265.4 * 24 = 6370.87 rubles

Answer: 6370 rubles

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Main mistakes when calculating payments

Below we will look at the main mistakes that accountants make when calculating average earnings for vacation pay.

Mistake #1. The procedure for applying the conversion factor.

Employee of Asia LLC Filippenko K.V. took leave from 11/05/16 to 11/18/16. The billing period for Filippenko is 01.10.15 – 31.10.16. From 07/01/16, Filippenko’s salary was increased individually, the salary of other employees of Asia LLC remained the same. The accountant of Asia LLC calculated the increasing coefficient of salary changes and indexed Filippenko’s average earnings.

Asia's accountant calculated Filippenko's average earnings incorrectly. The increasing coefficient is applied only when the salary of all employees of the organization was increased, so there was no need to index the average earnings in this case.

Mistake #2. Accounting for monthly bonuses.

To the senior adjuster of workshop No. 5 of GlavStroy JSC Stepanov V.T. During the billing period, monthly bonuses were awarded for fulfilling the production plan (12 bonuses in total), as well as a 13th bonus for fulfilling the same indicator. When calculating the average earnings for vacation pay, Stepanov’s accountant at GlavStroy takes into account all 13 bonuses.

The GlavStroy accountant calculated Stepanov’s average earnings incorrectly. Since all bonuses are paid for the same indicator, no more than one per month can be taken into account, that is, no more than 12 during the billing period.

Mistake #3. Calculation of earnings for a period consisting of excluded days

Employee of Baza LLC Fedortsov K.T. hired on August 1, 2017 with a salary of 31,720 rubles. On the same day, Fedortsov was sent on a business trip, where he remained until September 30, 2017. In October 2017, Fedortsov applied for leave, but he was not paid vacation pay - the Baza accountant referred to the fact that it was impossible to calculate average earnings, since the billing period consists only of excluded days.

The Baza accountant had to calculate the average earnings based on the salary:

RUR 31,720 / 29.3 = 1.082 rub.

Calculation using online calculators

If you don’t want or can’t do the calculations yourself, then use online calculators.

For example, using this calculator you can calculate the approximate payment of vacation pay for free, for this:

Enter information about the start of the vacation:

In the vacation end column, an automatic number is displayed when the vacation is equal to 28 days; if the vacation is equal to a different number of days, then change this indicator yourself:

Next, select the period that has passed since the end of the last vacation:

We indicate the average monthly salary:

Select one of the values ​​indicated by arrows in the photo:

Click on the “Calculate” button and we will have an approximate payout value:

Self-calculation figures or online calculator information may differ from those obtained from your company's accounting department.

This is due to the fact that you may not take into account some details or incorrectly determine the indicators needed in the calculation.

You can always take an extract from the accounting department showing how the amount of your payment was received. If you find gross violations, contact your superiors. In this case, you have the right to receive a recalculation of the amount.

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How is vacation pay calculated?