How are vacation pays calculated? What data is needed for this? Vacation pay rules. How to calculate vacation pay: real examples and formulas How to calculate vacation pay

Today, any citizen of a country whose relationship with the employer is secured by an Employment Agreement can use the opportunity to receive paid leave. However, at the same time, the procedure and the right to obtain it are due to a number of important factors.

Dear reader! Our articles talk about typical solutions legal issues but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.

It's fast and free!

Vacation pay calculation

For the most accurate calculation of vacation pay, you can use online programs or formulas, an example of which we will give below.

The formula used to calculate daily earnings is as follows:

Earnings (daily) \u003d the amount of salaries for the billing period (average number of calendar days * 12).

With online calculators:

The formulas we have considered are valid for those cases when the employee has fully worked out the entire required billing period. The only exceptions are those cases where a person has not worked it out to the end. In this case, to calculate vacation pay, you must use the same formula as for the standard calculation, however, instead of the full billing period, it is customary to consider the number of calendar days actually worked by him.

Example

Suppose an employee has been with the organization for four years. In 2015, he should be granted paid leave (15 full days). How to calculate the amount of vacation pay in this case?

The employee is known to have previously taken parental leave; it started on 07/25/2014 and lasted until 11/15/2015. Also, the employee was on maternity leave from 03/07/2014 to 07/24/2014.

Excluding from the billing period the time spent on sick leave, as well as on maternity leave, we start counting the billing period from 03/01/2013 to 02/28/2014 - these 12 months preceded the period excluded by us.

Considering that the total earnings of the employee during this period amounted to 425,499.25 rubles, we substitute this value into the formula and get:

• 425 400.52.: 12.: 29.3 days/month = 1209.90.

This indicator reflects the daily earnings of an employee.

In order to find out the total amount of vacation pay, multiply this number by 15:

• RUB 1209.90/day × 15 days = RUB 18,148.50

Who is eligible and when

In accordance with the articles of the Labor Code, an employee of an enterprise has the legal right to receive leave six months after the start of his work activity. However, in the event that the employer deems it appropriate to send the subordinate to a well-deserved rest earlier than this period, and he, in turn, does not object, this is also permissible.

Russian legislation also provides for a number of cases, according to which a person has the right to go on vacation ahead of schedule without the consent of the employer. This rule applies to pregnant women and minors. Husbands of employees can also use the right to maternity leave for wives.

What affects vacation pay?

Among the most significant of them are:

• the duration of the billing period (determined separately, taking into account the type of activity and working conditions);
• possible earnings for the time period taken as a basis;
• average earnings of an employee for the period of the working day;
• the final amount of paid vacation pay;

The duration of the billing period

When determining the duration of the billing period, today it is customary to be guided by the following rules and requirements:

1. Whatever the mode of operation, the main criteria that are usually taken into account when calculating the average salary of an employee are the hours actually worked and his earnings for the 12 months preceding the next vacation.
2. If the value of the billing period changes (recall that in some cases the company can set it on its own), special attention should be paid to ensure that the recalculation of vacation pay does not adversely affect payments. In this case, the calculation is carried out twice: taking into account the generally accepted period of 12 months and the period provided by the employer. The resulting figures are compared and the choice is made in favor of a larger indicator.
3. In the broadest sense, the billing period means the time equal to the last 12 calendar months preceding the start of the next vacation (the same rule is true for business trips, layoffs, etc.).

However, the calculation period excludes the time when:

1. The employee retained the right to receive his average earnings (for example, while on paid vacation or business trip).
2. He was accrued cash benefits for pregnancy and childbirth, or he was on maternity leave.
3. He was on leave without pay.
4. He was unable to do work due to a strike in which he did not take part.
5. The employee was not able to perform work due to the downtime of the organization (however, if the reasons for the downtime did not depend on the employee and the organization, but were caused by objective reasons).
6. For one reason or another, the employee was released from his job duties or with a partially saved salary or without payment.
7. An employee received additional paid days off due to caring for disabled relatives.

Earnings for the billing period

In order to obtain the most accurate indicator that reflects the amount of earnings for the billing period, the following factors must be taken into account:

1. Cash payments accrued to an employee depending on tariff rates and salary for the time preceding the vacation.
2. Payments normalized by piece rates.
3. Various incentive bonuses, including degree, rank; part-time work; high volume of work carried out; for seniority, as well as the expansion of service areas.
4. A fee intended for employees who have made a personal contribution (author's developments, programs and projects) to the work of the enterprise. It is charged to those who are included in the so-called payroll.
5. Premiums provided operating system wages.
6. Payment for overtime work, as well as labor activity on holidays and weekends.
7. Cash payments for hazardous production, allowances for night work.
8. Other payments provided by specific employers are also taken into account.

Average daily earnings

In order to obtain the most accurate indicator of the average daily earnings, it is necessary to use a special calculation formula that has been used for these purposes for a long time.

The average number of working days per month is multiplied by 12, after which the employee's salary for one working day must be divided by the resulting number.

The total amount of vacation pay

To calculate the total amount of vacation pay, an indicator equal to the employee's daily earnings is multiplied by the number of vacation days. It is also worth noting that vacation accruals are taxed.

Receiving vacation pay upon dismissal

Separately, it is worth considering those cases when an employee of an enterprise plans to take a vacation with subsequent dismissal. The calculation of vacation pay in these cases has a number of subtleties.

If by the time of dismissal the employee had unused vacation time, the time that he managed to work in the organization is taken as the basis for the calculation:

1. If the resulting figure exceeds 12 months, the billing period is one year. Moreover, the starting point is the month in which the employee wants to quit.
2. If the period of work in the organization is less than 12 calendar months, the billing period includes all the time that he spent in his position. The start date is the day when the employee began to perform his duties, and the end day is the last day of the month before the actual dismissal.

The provision of which is guaranteed by the labor code is paid. On the basis of a vacation order, an accountant calculates vacation pay for an employee. Vacation pay itself must be paid 3 days before the first vacation day.

This article discusses how vacation pay is calculated for an employee.

The calculation is carried out with filling.

Vacation pay formula

Vacation pay is calculated based on the average earnings for the last 12 months preceding the month of vacation.

The calculation formula looks like:

Holidays = average daily earnings * cal.days of vacation.

Average daily earnings is the average daily earnings of an employee over the past year.

Vacation calendar days - the number of calendar days of the main annual vacation.

Average daily earnings for vacation pay

The first thing to do in order to calculate vacation pay is to determine the average daily earnings of an employee. It is determined for a certain period of time, called the estimated.

Settlement period for vacation pay in 2017

According to the Labor Code of the Russian Federation, the billing period for calculating vacation pay is 12 months before the month of going on vacation.

Example: if the employee goes on vacation from October 13, 2017, then the billing period will be from 10/01/2016 to 09/30/2017.

If the employee has not worked at this enterprise for one year, then the entire worked period is taken.

Example: the employee works from 02/10/2017 and goes on vacation from 10/13/2017. In this case, the period from February 10, 2017 to September 30, 2017 will be taken as the billing period.

Total earnings for the billing period

Before determining daily earnings, you need to determine total amount employee's income for the billing period. At the same time, you need to know that only those amounts that are in any way related to wages should be included in the total earnings.

To calculate average daily earnings are taken into account the following payments:

• salary (tariff rate);
• incentive payments (bonuses, interest for the performance of the scope of work);
• pay for overtime, night shifts, weekends and holidays;
• allowances;
• holiday pay.

Not taken into account:

• credits, loans;
• financial assistance provided by the employer;
• sick leave and other insurance payments;
• compensation for meals, travel;
• income in the form of dividends.

The formula for calculating the average daily earnings:

Average daily earnings = Salary / day

Where is Zar. is the total earnings for the billing period.

Days - the number of days actually worked.

If the billing period has been fully worked out:

Then, to calculate the actually worked days, you need to multiply 12 months by 29.3 (29.3 is the average number of calendar days, established by law).

Days = 12 * 29.3

If the billing period has not been fully worked out:

In this case, you need to determine the number of fully worked months and multiply them by 29.3 and the number of days in incompletely worked months, this is done according to the following formula:

Days = M.p. * 29.3 + (To working 1 / To total 1 + To working 2 / To total 2 + ..) * 29.3

In this formula:

M.p. - the number of months fully worked.

To otrab.1 - the number of days worked in the first incompletely worked month.

To total 1 - the total number of days in this month.

To otrab.2 - the number of days worked in the second incompletely worked month.

To total 2 - the total number of days in this month.

Example: the employee has a billing period from 10/01/2014 to 09/30/2015, in July he was ill for 10 days (11 months worked completely, 1 month of July not completely, in July 2015 worked 31-10 = 21 days).

Days = 11 months * 29.3 + 21/31 * 29.3

Vacation pay calculation

1. determine the billing period;
2. calculate the total amount of earnings for the billing period;
3. calculate the number of fully worked months and multiply them by 29.3;
4. calculate the number of incompletely worked months and determine the number of actually worked days in this month;
5. add days in fully and incompletely worked months;
6. divide the total earnings by the days worked for the billing period;
7. multiply the received average daily earnings by the number of days of the main vacation.

Few people plan their dismissal from their place of work in advance. Therefore, a situation may arise when the employee does not have time to take his full time off. annual leave.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Under such circumstances, the employer must accrue and pay compensation to the employee for the unused time of legal rest.

To avoid misunderstandings, let's try to figure out how to count vacation days for which compensation is due upon dismissal.

General information

By general rules annual leave is granted to employees once during the calendar year. If necessary, the person concerned can divide it into three parts.

However, the first part must be at least 14 calendar days. Vacation pay is accrued in accordance with the number of months worked by the employee in the enterprise.

If the billing period has not been worked out in full, then the calculation of the amount is based on the number of days worked.

Therefore, compensation for unused vacation is part of wages to the extent that was provided for in the general procedure.

However, a situation may arise when the employee did not go on annual leave in accordance with the vacation schedule.

As a result, the employee increases the number of months (days) worked in the current calendar year, which are part of the next annual leave.

It must be remembered that compensation is allowed for a period not exceeding two years. That is how much time the employer may not let the employee go on annual dismissal ().

But, the reimbursement is calculated based on the number of days that exceed the basic amount of annual leave, i.e. 28 days ().

In other words, if an employee has not been on leave for two years, then he can receive compensation for the first unused vacation and write.

Reimbursement of vacation pay for two years of a calendar year is not provided for by law. In this case, it is not allowed to replace vacation with compensation in relation to the following persons:

• citizens who have harmful conditions labor;
• minors;
• pregnant women.

If an employee who has not been on vacation twice decides to quit, then the law allows compensation for the unused period of legal rest ().

Where, Avg - Average wage,

Dhg - income at the end of the year,

Kom - the number of months worked per year,

Smcode - the average monthly number of days worked per year (29.3).

The coefficient 29.3 is fixed by the provisions. This value was adopted due to the increase in the number of holidays.

The coefficient applies to those months that were worked out by the employee in full. In case of a part-time working month, calculations are made in accordance with the number of days worked in the month.

You can use the following formula to calculate vacation pay:

Where, In - the amount of vacation pay,

Swp - average wage,

Code - Quantity vacation days.

Separately, it is worth recalling that there are the following ways of dismissal:

• at will;
• by agreement of the parties;
• due to downsizing.

The calculation of compensation for each type of dismissal may vary slightly. Employees leaving by transfer are also entitled to compensation for unused vacation ().

Basic concepts

Vacation	This is the release of the worker from the performance job duties for a certain period of time. The base duration of an annual layoff is 28 days. During the vacation, the employee retains the previous place of work. The basis for going on vacation is the order of the head of the enterprise
Vacation	A type of salary that is provided for the duration of the vacation. Holiday pay is paid three days before the start of the holiday.
Dismissal	Termination of employment relationship between employee and employer
Billing period	The time that is taken as the basis for calculating the next vacation. When calculating the amount of vacation pay, the key factor is the determination of the average wage. Its calculation is carried out on the basis of Article 139 of the Labor Code of the Russian Federation. The billing period is considered to be 12 calendar months that preceded the annual leave
Holiday compensation	The amount of money paid to an employee in exchange for unused annual leave. Compensation is paid on the day the employee leaves

The average salary includes the following payments:

• salary;
• profit from piece work;
• income from the amount of products sold, paid in percentage terms;
• non-monetary remuneration;
• overtime pay;
• salary when filling public positions;
• royalties
• salary supplements;
• monthly bonuses.

When calculating average earnings, the following are not taken into account:

• material aid;
• pregnancy benefit;
• payment for food, travel, utilities;
• sick leave pay;
• remuneration accrued outside the billing period;
• incentives that are not included in the wage system.

Right to rest

Any citizen who has joined labor Relations with the employer, is entitled to annual leave.

For the first time, an employee can apply for a vacation after 6 months, after the conclusion (Article 122 of the Labor Code of the Russian Federation).

During this period, the employee is released from work duties, but he retains the position, workplace and average earnings.

To the question of how many vacation days an employee is entitled to, the answer will be given below.

What does the regulation say

Remuneration, accrual of vacation pay and compensation payments are carried out on the basis of the Labor Code. Samples of necessary orders are fixed.

Accounting for business transactions is carried out in accordance with. When calculating the average earnings must be taken into account.

Withholding of taxes occurs on the basis of the Tax legislation. Payment of mandatory contributions is carried out according to.

How to calculate vacation days for an employee

The billing period is a calendar year. Therefore, if an employee has worked in the organization for a full 12 months, then he is entitled to 28 days of paid leave.

An increase in the duration of dismissal may be in relation to:

• citizens who are under the age of 18;
• civil servants;
• preschool workers.

Additional holidays are granted to persons employed in jobs with working conditions. At the same time, employers have the right to establish additional holidays for their employees.

The minimum duration of additional dismissal for the above-mentioned category of employees is 7 days ().

For employees with irregular working hours additional leave must be at least 3 days.

If an employee has worked for an incomplete year, i.e. less than 11 calendar months, then when calculating the number of vacation days, the corresponding coefficient will be taken into account - 2.33 (28/12).

To determine it, you need to divide the number of days of basic vacation by the number of months of the billing period. The resulting figure is calculated for each full working month.

In other words, if an employee has worked at the enterprise for only 9 months, then the number of vacation days will be 20.97. The rounding of the result is usually made in favor of the employee.

However, when calculating vacation days for employees who have entered into an employment agreement for up to 2 months. the number of days and the payment of compensation upon dismissal is determined at the rate of 2 days for 1 month. work().

When calculating the number of vacation days, the following are not taken into account:

• period of temporary disability;
• business trips;
• downtime days of the enterprise;
• strikes.

In order to correctly calculate vacation pay, you need to use the previously proposed formulas (see the subheading "General Information").

There are also online calculators that greatly simplify the calculation process:

A similar service can be found on specialized portals. The user only needs to fill out the form and the system itself calculates the amount of vacation pay due to the employee.

Another intellectual product is the 1C Accounting program. Usually it comes with instructions "For all occasions."

For the period worked

The payment of vacation pay or compensation for unused vacation is made exclusively for the time that the employee has worked for a particular employer.

If an employee spent part of the vacation in two calendar years, and the second part remained unused, then he can take or receive compensation when calculating.

With full basic leave, the employee will receive the appropriate payments on the day of dismissal. Compensation calculations will be made based on the number of unused days holidays multiplied by the average wage.

Calculation of severance

However, termination of the employment contract by agreement of the parties allows to reduce this period.

If the calculation is made at the initiative of the employer, then he is obliged to notify the work team about this at least 2 months before the event ().

In case of mass dismissal of personnel, the notice period is extended to three months. The employer must make a full settlement with employees on the day of dismissal ().

If the employee was not at the workplace on that day, then payments are made the next day after the employee submits a demand for full payment.

If there is a dispute about the amount to be paid, the employer must pay the undisputed amount.

To be paid:

• wage;
• compensation for unused vacation;
• severance pay, in the manner prescribed by law.

However, the employer must withhold personal income tax and insurance premiums from the accrued amount. Taxation of employee income is carried out at a rate of 13% ().

Contributions are withheld in accordance with the Federal Law of July 24, 2009 N 212-FZ.

Vacation pay for part-time work

Vacation pay must be calculated according to the standard formula. In this case, it is necessary to take into account the number of actually worked months in billing period(See the subheading "General information").

If the month was incomplete, then the number of working days is taken into account when calculating vacation pay. However, a situation may arise when the employee has worked part-time.

In this case, it is necessary to make calculations in accordance with the work schedule, which is approved and the labor agreement.

If local acts provide for part-time work, for example, 3-4 hours instead of an 8-hour working day, then calculations are made as for a full working day.

Therefore, it is necessary to apply the standard formula for calculating the number of vacation days and the amount of vacation pay.

If the month is not fully completed

Regardless of the completeness of the month worked, vacation days are calculated in the general manner.

The only difference is that if the month is full, then the coefficient of 2.33 is applied to the actual number of months worked (see the subheading "How to calculate ...").

If an employee has worked at the enterprise for 7 months. and 16 days, then the calculation must be made in relation to the number of days worked in the billing period (see the subheading "General information").

FAQ

When calculating vacation days, the following questions may arise:

1. Should weekends be taken into account?
2. How to count vacation days before the decree.
3. How to calculate vacation if it falls on a holiday.

Do you count weekends

When calculating vacation days, only calendar days are taken into account. Therefore, days off do not affect the amount of compensation that an employee is entitled to upon dismissal for unused vacation.

But, if the employee took a vacation with subsequent dismissal, then it is extended by the number of holidays that may fall during the vacation.

However, these days are also not paid. The day of actual dismissal is considered the last day of vacation ().

Number of vacation days before maternity leave

Employees take regular annual leave according to the vacation schedule. The first dismissal can be taken after 6 months. work in the enterprise.

At the same time, women can take their first vacation on the eve of going on maternity leave, even if they have not worked for 6 months. (). A similar legal position is displayed in.

A controversial situation arises if the employee took her first vacation and wants to take a dismissal again in the current calendar year before going on maternity leave.

To avoid conflict, the employee will have to negotiate with the employer. One of the options for solving the problem may be to arrange part of the vacation (14 days) on account of the upcoming one.

However, upon dismissal, this option loses its relevance. If the repeated vacation fell on the next calendar year, then the employee has the right to go on dismissal again on the basis of Article 260 of the Labor Code of the Russian Federation.

How to calculate the vacation period if it falls on a holiday

If vacation days fall on holidays, then the end of the vacation must be postponed by the same number of days.

Holidays include:

1. New Year holidays.
2. Christmas.
3. Defender of the Fatherland Day.
4. International Women's Day.
5. Labor Day.
6. Day:

• victories;
• Russia;
• national unity.

As for the payment of holidays, this was discussed above (see the subheading “Whether to count weekends”).

IN labor law there is a provision on payment for the time when a person does not work, but is on leave granted to him by law.

This type of payment is calculated based on the average earnings of a worker or employee. Its calculation is made regardless of the form and mode of operation of the enterprise.

Payments taken into account when calculating vacation pay

Vacation pay is a type of additional pay for an employee.

Labor legislation states that every employee at the enterprise is entitled to a vacation every six months of work.

It is drawn up annually by order of the head of the enterprise (organization), which must indicate the date of its beginning and end.

The minimum duration of vacation, according to the regulations, is 28 days (calendar)

Vacation can be basic and additional.

When paying for the main vacation, all payments made to the employee in accordance with employment contract or contract:

1. basic salary,
2. processing fees
3. various types of awards
4. other types of rewards.

Annual earnings do not include:

1. the amount of financial assistance;
2. sick leave payments (sick leave);
3. payment of travel expenses;
4. payments in case of forced downtime of the enterprise;
5. payment for additional non-working days provided to a woman to care for a disabled child;
6. other social benefits.

The amount of money earned by the employee during the past year is taken as the starting amount for calculating vacation pay.

The Labor Code of the Russian Federation (Article 139) states that an enterprise can choose an alternative period for calculating vacation pay, provided that it is issued by a special order, or specified in a collective labor agreement.

The billing period includes all calendar days, including holidays and weekends. The calculation procedure is the same for enterprises with different operating modes. Methods for calculating vacation pay for an employee depend on the actual hours worked.
If the calculation period has been fully worked out
With a fully completed annual (12 months) billing period, the amount of vacation pay is calculated using the formula:

O \u003d ZP: 12: 29.4 x D

where O is the amount of vacation pay,

ZP - the total amount of annual wages;

D is the number of vacation days.

Example 1 An employee of an enterprise working with a five-day work cycle goes on vacation from October 3 to October 30, 2013. The period for calculation is taken from October 1, 2012 to September 30 (inclusive) 2013, which was fully worked out by him. At the same time, the annual salary amounted to 175,000 rubles. According to the calculations made, the amount of vacation pay will be 14,084.5 rubles.

1. average earnings: 175,000:12:29.4 = 502.87 (rubles);

2. vacation pay: 502.87x28 = 14084.5 (rub.)

In cases where the required experience has not been fully developed, the calculation is different.

It happens that a person in one of the months of the interval taken for calculating vacation pay was sick, was on a business trip, or for some other reason did not fulfill his labor duties.

This time is considered incomplete. With an incompletely worked out (less than 12 months) period, the calculation of vacation pay is a little more complicated.

Kr \u003d 29.4 xM + D1x 1.4 + D2 x 1.4 ... + D12 x 1.4

where Kp - the number of days worked;

M - the number of months worked in full;

D1 - the number of days that the employee worked in an incomplete month.

Then the amount of vacation pay is calculated. For this, the formula is used:

O= ZP:KrhD

where O is the amount to be paid;

ZP - the amount of annual wages;

Kr - the number of days worked;

D - the number of days provided for vacation.

Example 2 An employee of the organization will have another 28-day vacation from December 2, 2013. He has a fixed salary of 18,000 rubles a month. Work is carried out on a six-day regime.

However, in August he had to take sick leave and was out of work for 7 days.

This month, his earnings amounted to 12,650 rubles. In October, he fell ill again and was forced to not work for 11 days. Accordingly, this month his salary amounted to 10,200 rubles.

As a result, only 10 months have been fully worked out. In August he worked 21 days, in October - 17 days.

The correct calculation of vacation pay is as follows:

determine the actual number of days worked:
K \u003d 29.4x10 + 21x1.4 + 17x1.4 \u003d 342
average earnings: (18000x10 + 10200 + 12650): 342 \u003d 202850: 342 \u003d 593.12 rubles.

amount to be issued: 593.12x28 \u003d 16607.60 rubles.

Included in the calculation bonus payments and other remuneration, in case of not fully developed the necessary length of service, are taken into account in proportion to the time actually worked by the employee.

Vacation pay for employees with special working conditions

There are working conditions that are stipulated by a special contract: part-time work or with the conclusion of a contract for several months, for example, for seasonal work.

If a person combines two positions, vacation pay is calculated according to general position, that is, by the amount of time worked, both at the main job and at the combined one.

Vacation pay for people employed seasonal work with whom a contract has been concluded for two or more months, are calculated according to the scheme: for each month of work, two days of vacation must be provided. The number of days worked per week is six.

Example 3 The agricultural enterprise entered into an agreement with employee S. for the performance of work within three months. Full salary amounted to 175,000 rubles.

At the same time, 21 days were worked out in each month, which in total amounted to 63 days. According to the Legislation, he is entitled to 6 paid vacation days (2 for each month).

Vacation pay is:

175000:63x6=16667 rubles.

Length of service required for paid leave

The Labor Code (Article 121) stipulates what is included in the work experience necessary for the vacation to be paid in full.

It includes:

• All weekends and holidays established by the state authorities as non-working.
• Days of forced absenteeism, upon dismissal illegally.
• Absenteeism in case of dismissal of an employee from work in case of violation of the deadlines for passing a mandatory medical examination, for reasons beyond his control.
• Vacation at own expense, but not more than two weeks (14 days).
• If an employee has absenteeism without good reason, he is often suspended from work due to malicious violations of discipline, these periods are considered not worked out, and they are not included in the length of service for calculating vacation pay.
• When calculating vacation pay, the period when a woman is caring for a child is also not taken into account.

Leave procedure

Leave for employees of the enterprise should be provided in accordance with the schedule developed and approved at the collective meeting.

The vacation order is issued on a special form, which contains data on the position held by the employee, the duration of the vacation and its type, the start and end dates. The employee must be familiarized with it 15 days before the start of the vacation, against signature.

During the same period, vacation pay must be accrued. According to Labor Code(Article 136), they are paid no later than three days before the start of the vacation period. All data on the provided leave are entered in the employee's personal card, without personal acquaintance.

Computer program to help the accountant

Gradually, the manual calculation of wages, vacation days, etc. is becoming a thing of the past. To help accountants for the correct calculations come various computer programs. One of them is called “Salary, Report Card, Personnel”.

This is a complex program of three components, each of which provides for the possibility of formatting various reporting documents in automatic mode.

For payroll and vacation pay, you can set only one component of this program - "Salary".

Many accountants successfully use for this, the well-established programs "1C: Enterprises" and "1C: Accounting", in the menu of which there is an item "Basic accruals of the organization", including the subsection "Vacation (AZ)".

You can make accruals in this program, both manually and automatically, for each employee separately or in a list.

To calculate vacation pay, you need to know the actual duration of the billing period, the employee's salary for this period and the duration of vacation in calendar days. You will see a visual formula below.

The accrual and calculation of vacation pay is regulated by law

When calculating vacation pay, you should rely on the following regulatory legal acts:

• The rules for granting holidays are set out in chapter 19 of the Labor Code of the Russian Federation.
• Article 114 of the Labor Code of the Russian Federation states that employees are guaranteed annual leave paid “on an average basis”, the job is saved for this period.
• Decree No. 922 “On the procedure for calculating the average wage” sets out in detail the rules for calculating average earnings for vacation pay.
• states that vacation must be calculated and paid to the employee no later than three days before the actual start of the vacation.

The duration of the billing period

The settlement period is, as a rule, a calendar year, namely 12 months (but it may turn out that the collective agreement stipulates otherwise - part 6 of article 139 of the Labor Code of the Russian Federation). But in most cases, during this period of time, the employee interrupted activities for good reason, for example, was disabled, was on vacation at his own expense, or did not work due to downtime due to the fault of the employer (the full list is in paragraph 5 of Resolution No. 922). Such periods should be excluded from the total duration of the billing period.
The required duration is the sum of days in fully worked months and in months worked partially.
For months fully worked the required period is calculated as follows:

For each of months of part-time work:

To find out the duration of the billing period, it remains to add up all the obtained values.

If a person has worked for less than a year, then the entire period of employment up to the last day of the month preceding the one in which the vacation begins should be taken into account. That is, if a person goes on vacation, say, on April 25, the time interval from the date of employment to March 31 should be taken into account.

Total earnings for the billing period

Having decided on the worked periods of time, it is necessary to calculate how much the employee earned during this time. It is important to keep in mind that not all accruals are taken into account! ( Full list presented in clause 2 of Regulation No. 922). In general, we can say that in order to determine the average earnings, the salary for the hours worked is taken into account, as well as bonuses, allowances, compensations and additional payments directly related to labor activity. Accruals related to temporary disability, payments and compensations of a social nature, such as material assistance, compensation for housing, meals, travel are not taken into account.

Calculation of average daily earnings

Vacation pay is calculated using the “average” method, so you need to calculate the average daily earnings. For this purpose, we divide the entire salary for the worked period (paragraph 3) by this period (paragraph 2).

The total amount of vacation pay

It remains only to multiply the amount received by the number of vacation days, the total amount will be the amount of vacation pay.