There are no fundamentally new laws regarding vacation registration in 2019. However, calculating vacation pay this year involves some nuances, which we will talk about today.
The BukhSoft program will calculate vacation pay automatically, taking into account all changes in legislation. She will independently determine the billing period, the amount of payments for it and the average earnings that need to be taken into account in the calculation. You will receive a ready amount of vacation pay for the selected period of time. Try it for free:
Calculate vacation pay online
Calculation of the number of days worked
Afterwards, the total amount of payments should be divided by the total number of days worked.
Let's look at the examples above:
For an employee who has worked a full year, the calculation of average daily earnings will be as follows:
- Average daily earnings = all payments for the billing period / 351.6 days.
For an employee who worked only 7 months, 8 days of which he was on sick leave, the formula will be as follows:
- Average daily earnings = (All payments minus sick leave benefits) / 198.33 days.
Calculation of vacation pay in 2019
Another important component of calculating vacation pay 2019 is the number of vacation days. According to current legislation, each employee has the right to 28 calendar days of vacation annually. The number of vacation days may be greater; this condition is stipulated by the collective agreement and labor agreement with a specific employee, but it cannot be less than 28 days. The employer is obliged to provide 14 calendar days in the form of continuous leave, the remaining 14 can be divided into several parts at the request of the employee.
To calculate vacation pay in 2019, the number of vacation days should be multiplied by the average daily earnings.
Let's look at the calculations using the examples above. Let's say an employee who has worked for a calendar year decides to take all 28 days of vacation. Therefore, his average daily earnings must be multiplied by 28. The employee who worked in our example for 7 months wrote an application for 14 days of vacation. We multiply his average daily earnings by 14.
For the procedure for calculating vacation pay in 2019 and the calculator, see the link.
Accrual of vacation pay in 2019
Vacation pay must be accrued 3 days before the first day of vacation. In the month of accrual of vacation pay, all insurance contributions are calculated from the resulting amount: pension, medical, and social. Important: calculated contributions in 2017 should be paid not to extra-budgetary funds, as before, but to the Tax Service. On the day of payment of vacation pay, and they can be issued in cash through the cash register or transferred to the employee’s bank card in accordance with the procedure established within the organization, personal income tax must be withheld from the funds issued to the employee.
Examples of calculating vacation pay in 2019
Based on the same examples above, we will calculate vacation pay for both employees.
The annual earnings of the first, who worked a full calendar year before the vacation, amounted to 270,000 rubles.
For 28 calendar days of his vacation, the following calculations should be made:
- Number of days worked: 12 x 29.3 = 351.6 days
- Average daily earnings: 270,000 / 351.6 = 767.92 rubles
- Vacation pay for 28 days: 767.92 x 28 = 21,501.76 rubles
The second employee, who worked for 7 months, earned 160,000 rubles during the billing period and goes on vacation for 14 days. At the same time, do not forget, he was on sick leave for 8 days in April and the amount of sick leave payment was 7,000 rubles. Hence:
- Number of days worked: 6 x 29.3 + (22 x 29.3 / 30) = 197.29 days
- Average daily earnings: 153,000 / 197.29 = 775.51 rubles
- Accordingly, vacation pay for 14 days will be: 775.51 x 14 = 10857.14 rubles
Any officially employed citizen has the right to leave. In this case, before legal rest, the authorized employee is obliged to pay the employee vacation pay. Let us examine in more detail when vacation pay is paid, how to calculate the amount of payments and other nuances related to the employee’s rest.
What is vacation
Vacation, according to legal norms, is considered to be temporary release from work for a certain period of time. A citizen has the right to use this time for rest, solving personal problems and other issues. During the vacation, the employee retains his job and position.
Legislatively, there are several types of leave:
- Annual. Mandatory paid vacation.
- Going on maternity leave. Provided during the last stages of pregnancy, after childbirth and during child care.
- Student. It is possible to take it when passing exams, defending dissertations, obtaining higher qualifications, etc.
- Temporary disability. Provided during illness.
Let's talk in more detail about annual leave and when vacation pay should be paid.
Order
In order to find out what the system for calculating funds for vacation is, and especially when vacation pay is paid under the Labor Code, you need to pay attention to the procedure for providing such vacation.
Many people know that a full-fledged vacation, which will be paid for by the organization, can be taken no earlier than after six months of continuous work in this company.
Paid leave can be granted before the end of six months of work only in the following cases:
- a woman before or immediately after maternity leave;
- an employee who is under 18 years of age;
- an employee who adopted a child under 3 months;
- other situations provided for by law.
After the first year of work, the employee has the right to take leave at any time, according to the priority established by the company.
Annual leave must be entered into a special schedule and agreed upon with the employee himself. In addition, the employee has the right to reschedule rest and divide it into parts. These actions must be coordinated and not infringe on the rights of other employees.
What the law says
Labor law of the Russian Federation regulates the duration of paid leave. It is 28 days. Extended annual leave can be granted in those cases specified in the Labor Code of the Russian Federation.
The payment of vacation pay is also established by law. Payment will depend on the billing period, average salary, and the employee’s income for the billing period. The billing period is usually considered to be the entire period of time that a citizen worked before the vacation.
The amount of vacation pay is calculated by a certain method, which is established in the accounting department. In this case, all norms of labor law and legislation in general should be taken into account.
What amounts should be included in the calculation?
When calculating average earnings for a working year, it includes those payments that are approved by the organization. Such payments include:
- salary at the approved rate;
- compensation for overtime work;
- premium;
- other payments for labor performance.
But there are payments that can be issued along with the salary, but will not be taken into account when calculating vacation pay. This:
- travel payment;
- compensation for food and the use of personal transport;
- sick leave;
- other non-labor or social benefits.
Calculation
The payment of vacation pay directly depends on whether the employee has worked the pay period. For those employees who worked 12 months in full before the vacation, the formula for calculating vacation pay will be as follows:
Average daily earnings = payments for the billing period/12 months/29.3, where
29.3 is the average number of days per month in a year.
In the case when the billing period has been partially worked out, the following formula for calculation is applied:
Average daily earnings = payments for the billing period/(29.3*number of full months worked + number of days worked in an incomplete month).
Average number of days worked in an incomplete month = 29.3/total number of days in an incomplete month * number of days in the time worked in a particular month.
This calculation is acceptable in those months when the employee had excluded periods. This:
- vacation;
- business trip;
- time of incapacity;
- other intervals.
Once the average earnings have been calculated, the amount of vacation pay can be calculated. This can be done using the following formula:
Vacation pay = average earnings * number of vacation days.
The authorized person involved in the calculation of vacation pay must comply with the procedure and timing of payment of vacation pay.
When is it paid?
Every employee who is authorized to calculate and accrue funds is required to know when vacation pay is paid? The legislation has established a certain period for this - three days before the start of the holiday.
But this issue also has its own nuances. For example, what to do if the accrual date falls on a weekend and the accounting department is closed. In this situation, the money must be transferred on the last working day before the weekend. The same applies to holidays. According to the law, none of the holidays, especially long ones, can interfere with the payment of vacation pay.
Therefore, if vacation starts on Monday, when are vacation pay paid? Funds can be transferred on Friday. In addition, tax is also charged on vacation pay. This fact should not be forgotten when calculating funds.
Another fact that cannot but concern employees is whether vacation pay is paid along with their salary or not? The law does not provide for such a rule. Not a single legislative act speaks of this as an obligation, which means that the employer should not pay both wages and vacation pay at the same time. The employee must receive vacation pay three days before the rest, and the salary must be accrued on time.
Documentation
So we found out when vacation pay is paid. Next, we will consider what documents are involved in granting leave. The main package of documents consists of:
- Entering information about the rest period into the vacation schedule.
- Employee application for annual leave.
- Notifying the employee about the upcoming vacation.
- Organizational order to provide paid leave.
- Payment of vacation pay (how many days before the vacation was discussed earlier).
- Entering information about vacation into a personal card.
- Displaying the vacation period in the working time sheet.
Late payment
It is officially established when vacation pay is paid according to the labor code - no later than three days before the start of the vacation. Does the employer have the right to violate this deadline?
An important function of any manager is the non-violation of employee rights. This also includes timely payment of all due funds. Consequently, the Labor Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and other legislative acts establish various measures of liability for failure to fulfill the direct obligations of the head of the organization. This also includes late payment of vacation pay.
Legal rest and vacation pay are a serious matter. Every leader must take this responsibility seriously. Today, the law clearly regulates fines for late payment of money for vacation: according to the rate of the Central Bank of the Russian Federation, this is 1/300. It does not matter at all for what reasons the employer delayed payments.
Responsibility
According to labor law, the last day of payment of vacation pay cannot exceed 3 days before the employee goes on vacation.
If the employer violates the established deadlines, then for a single violation:
- the organization may be fined from 30,000 to 50,000 rubles;
- entrepreneur - from 1,000 to 5,000 rubles.
In case of repeated violation:
- the organization must pay from 50,000 to 70,000 rubles;
- entrepreneur from 10,000 to 20,000 rub.
Many people believe that the fine is not large enough. The employer must feel responsible for what he has done, and such fines do not give him such an opportunity.
Employee actions
What should an employee do if the due payments never came to him? There are several options:
- Transfer the required rest to another time (some companies practice similar pressure on employees) when the organization’s financial situation has stabilized.
- File a complaint with the labor inspectorate or the prosecutor's office. This method is effective because the employer will immediately find the required amount, but it can hardly be called optimal. Such complaints can worsen the reputation of the employee himself and the prestige of the organization in which he works. In addition, due to a complaint to these authorities, career growth for the employee will be closed (this is illegal, but it is practiced).
Actions upon dismissal
If an employee is fired, when is vacation pay paid? In this case, it would be correct to say that the employer does not pay the vacation pay itself, but compensation for unused vacation. Such compensation is paid along with the rest of the funds at the time of employee settlement.
An employee can write an application to be granted non-vacation leave with subsequent dismissal. In other words, an employee can first rest and then quit. The last day of vacation will be considered the day of dismissal. The exception is the dismissal of an employee for his guilty actions.
If the employee was employed under a fixed-term contract, he may also request leave with subsequent dismissal. Moreover, the vacation period may extend beyond the expiration date of the contract, either partially or completely. In this case, the last day of vacation will be considered the day of dismissal.
In the event that an employee resigns of his own free will and is entitled to leave followed by dismissal, the resignation letter may be withdrawn until the day of termination of the contract. An exception is the invitation in writing of another employee to replace the resigning employee.
Guarantees
During vacation, the employee is provided with certain guarantees. While he is resting, the following are saved for him:
- workplace;
- job title;
- average earnings.
In addition, in addition to the standard annual paid leave, an employee can count on additional rest. Similar holidays are provided:
- Employees who work in hazardous or hazardous conditions. It is legally established that the duration of rest cannot exceed a week. But the exact time of additional rest may be specified in the employment contract. If the total duration exceeds the minimum established period, the employee can take monetary compensation for the period that exceeds the period of additional rest.
- Employees with a special nature of work. The list of such employees who are entitled to additional leave, as well as the temporary period of such rest, is compiled by the Government of the Russian Federation.
- Employees who have irregular working hours. Additional leave in this case is determined by the collective agreement and the internal regulations of the organization. Its duration cannot be less than three days. Additional leaves for employees with irregular working hours can be provided in federal government agencies by regulations of the government of the Russian Federation, in government agencies of a constituent entity of the Russian Federation by regulations of state authorities of a constituent entity of the Russian Federation, in municipal institutions by regulations of local governments.
Issues related to the calculation of vacation pay, their recognition in tax accounting, as well as the withholding of personal income tax and the calculation of insurance premiums become especially relevant during the summer holidays. What points should you pay attention to in order to avoid mistakes when calculating vacation pay this year? After all, it is the responsibility for the accuracy of the calculations. In the future, this will save the employer from paying compensation to employees for incorrectly accrued vacation pay, since the employee has the right to challenge the amount of amounts paid to him (including in court).
Fundamentally, the scheme for calculating vacation pay has not changed: as before, this amount is calculated based on the number of vacation days and average daily earnings (Article 114 of the Labor Code of the Russian Federation). The latter indicator, in turn, is determined by the formula given in clause 9 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average salary” (hereinafter referred to as the Procedure).
What payments should I take into account?
The calculation should include accruals for the established billing period in two forms - cash and in kind. In this case, the organization paying the average salary must take into account in the calculation only the payments that it made itself. That is, there is no need to require the employee to provide a certificate from previous places of work.
We emphasize: there are no restrictions on the amount of vacation pay in the legislation. The list of payments, which indicates which of them to take into account and which to exclude from the calculation, is determined by the Procedure (see table).
|
Payments included in the calculation |
Payments excluded from the calculation |
|
Salaries of all types |
Vacation pay |
|
Allowances and additional payments to tariff rates (official salaries) |
Temporary disability or maternity benefits |
|
Payments related to working conditions, including increased wages for heavy work, work with harmful and (or) dangerous working conditions, for work at night, on weekends and non-working holidays, overtime work |
Payment for additional days off to care for disabled children |
|
One-time bonuses paid to employees on holidays, anniversaries, as well as other similar one-time bonuses not provided for by the remuneration system* |
|
|
Bonuses and rewards, including remuneration based on annual performance results and one-time remuneration for length of service |
Charges for downtime due to the fault of the employer or for reasons beyond the control of the employer and employee |
|
Payments received not as remuneration for labor (dividends, interest on deposits, insurance payments, financial assistance, loans, etc.) |
|
|
Other accruals that are provided for by the enterprise remuneration system |
* Additional payments between the average salary and temporary disability benefits are social payments that provide compensation for lost earnings during the employee’s incapacity for work. Consequently, such additional payments cannot be included in the calculation of average earnings (see Letter of the Ministry of Labor of Russia dated August 3, 2016 No. 14-1/ОOG-7105).
Billing period
As a general rule, when calculating the average daily earnings for the billing period, a period of time is taken equal to 12 calendar months preceding the vacation. But there are exceptions (see table).
If the employee has worked 12 months fully (that is, there were no excluded periods), calculating average earnings is not particularly difficult. In this case, it is calculated using the following formula (clause 10 of the Procedure):
Average daily earnings = Amount of payments / 12 / 29.3 , Where:
29,3 – average monthly number of calendar days.
However, in practice, 12 months are often not fully worked. If the billing period has expired not completely , it included one or more of the following periods (clause 5 of the Procedure, Letter of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1/B-351):
leave, including maternity leave;
time of incapacity;
periods of downtime and strikes at the enterprise;
additional days off to care for disabled children;
other periods provided for by law.
If there are periods excluded from the calculation total calendar days to determine average earnings is established as follows.
In turn, average daily earnings are determined as the quotient of the amount of payments and the number of days worked.
Example 1.
The employee was granted leave for 14 days from June 5, 2017. The billing period is from June 1, 2016 to May 31, 2017. During this period, the employee was: on sick leave – from February 6 to February 15, 2017; on vacation - from August 1 to August 14, 2016. How many calendar working days are included in the billing period?
The number of full months of work is 10 (except for February 2017 and August 2016).
Number of calendar working days: 10 x 29.3 = 293.
The number of working days in February is determined as follows: 29.3 / 28 x 18 = 18.84. In August: 29.3 / 31 x 17 = 16.07 (days).
Thus, the total number of days in the billing period is: 293 + 18.84 + 16.07 = 327.91.
If there was a holiday in the excluded period
How to calculate vacation pay if there were holidays in the excluded period?
Explanations on this matter are given in letters of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1/B-351, dated October 15, 2015 No. 14-1/B-847. Officials recalled that in accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave. The duration of vacation is increased due to these days. This means that those days when the employee retained the average, and not holidays, are excluded from the calculation period.
Meanwhile, these days are initially excluded from the billing period. That is why the average monthly number of calendar days is 29.3: (365 days a year - 14 holidays) / 12 months. = 29.3.
Therefore, there is no need to additionally exclude non-working holidays from the months of the calculation period.
Example 2.
The calculation period for calculating the employee’s average earnings included May 2017. But in May, the employee was on leave without pay for 4 calendar days - from May 2 to May 5. May 1 and May 6 to May 9 are non-working holidays and weekends. As a result, the employee worked from May 10 to May 31.
When calculating vacation pay, the number of calendar days included in the calculation for May is reduced only by days of vacation without pay: 29.3 / 31 x (31 - 4) = 25.52 (days).
The billing period may be less than 12 months
Article 139 of the Labor Code of the Russian Federation allows companies to set their billing period - not 12, but 6 or even 3 months. It literally says the following: a collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of employees. The phrase “if it does not worsen the situation of workers”, in our opinion, is key.
In other words, if the company’s local regulations provide for a settlement period, for example, 6 months, then before paying vacation pay to employees, the accountant must calculate vacation pay twice, based on:
from the previous 12 months;
from the period established by local regulations.
If the amount of vacation pay calculated based on the previous 12 months is greater, then that is what should be paid.
Example 3.
The internal local act of the organization establishes that the calculation period for calculating average daily earnings is 6 calendar months preceding the vacation. The employee went on leave (for 28 days) from June 5, 2017. The billing period (from December 1, 2016 to May 31, 2017) has been fully worked out. In the 12 calendar months preceding the leave, the employee had the following excluded periods:
In the specified period, the following payments were accrued:
– RUB 452,604.5 – wages for actual time worked (12 months);
– 240,507.6 rub. – wages for actual time worked (6 months);
– 23,383.05 rub. – vacation pay;
– 5120.45 rub. – temporary disability benefit.
In April 2017, the employee was awarded a bonus for the first quarter of 2017 in the amount of 20,000 rubles. (excluding time worked).
First, we calculate vacation pay based on the billing period established in the organization (that is, 6 months).
The number of full months of work is 5 (except for February 2017), the number of calendar working days is: 5 x 29.3 = 146.5.
The number of working days in February is determined as follows: 29.3 / 28 x 20 = 20.93.
Thus, the total number of days in the billing period is: 146.5 + 20.93 = 167.33.
Average daily earnings are determined based on the amount of earnings for six months (RUB 240,507.6) and the quarterly bonus. Since the bonus was calculated without taking into account the time worked, and the employee was on sick leave in February, the bonus amount included in the calculation must be adjusted taking into account the time worked.
In the first quarter of 2017 - 57 working days, 51 days actually worked. Therefore, the coefficient for adjustment was 0.895 (51 days / 57 days).
Accordingly, the base for calculating vacation pay is 258,407.6 rubles. (240,507.6 rubles + 0.895 x 20,000 rubles).
Thus, the average daily earnings is 1,544.3 rubles. (258,407.6 rubles / 167.33 days), and the amount of vacation pay is 43,240.4 rubles. (RUB 1,544.3 x 28 days).
Then (for comparison) we calculate vacation pay based on 12 calendar months, the calculation period is from June 1, 2016 to May 31, 2017.
The number of full months of work is 10 (except for February 2017 and July 2016), the number of calendar working days: 10 x 29.3 = 293.
The number of working days in February is determined as follows: 29.3 / 28 x 20 = 20.93. In July - 29.3 / 31 x 3 = 2.83 (days).
Thus, the total number of days in the billing period is 293 + 20.93 + 2.83 = 316.76.
Average daily earnings are determined based on the amount of earnings for six months (RUB 452,604.5) and the quarterly bonus. As stated above, the bonus is included in the calculation taking into account the time worked, that is, in the amount of 17,900 rubles. (0.895 x 20,000 rub.).
So, the base for calculating vacation pay based on 12 months will be 470,504.5 rubles. (452,604.5 + 17,900).
Thus, the average daily earnings is 1,485.37 rubles. (470,504.5 rubles / 316.76 days), and the amount of vacation pay is 41,590.36 rubles. (RUB 1,485.37 x 28 days).
Due to the fact that the amount of vacation pay calculated based on 6 months (RUB 43,240.4) turned out to be greater than the amount of vacation pay calculated based on 12 months (RUB 41,590.36), the employee must be accrued the first of them.
Accrual of vacation pay in various situations
Reorganization of the employing company
Let us remind you: the reorganization of a legal entity in civil law means the termination of the existence of one legal entity and the transfer of its rights and obligations to another person(s). This distinguishes reorganization from the liquidation of a legal entity, which does not imply succession. According to civil law, the reorganization of organizations can be carried out by (part 1 of article 57 of the Civil Code of the Russian Federation):
-
accessions;
divisions;
discharge;
transformations.
By virtue of Part 5 of Art. 75 of the Labor Code of the Russian Federation changing the jurisdiction (subordination) of an organization or its reorganization or changing the type of state or municipal institution are not the basis for termination employment contracts with employees of the organization (institution). It follows from this norm that labor relations with employees continue automatically. They do not need to be fired and hired into a new organization. But it is necessary to make changes (by drawing up, for example, an additional agreement) in employment contracts and work books.
Thus, when calculating vacation pay, payments for the last 12 months (or a shorter period - if provided for by the internal regulations of the successor company) are taken into account, including those accrued by the predecessor company.
Example 4.
Company 1 and Company 2 were merged into Company 3 (merger reorganization). The reorganization was completed in March 2017. At the same time, the personnel in the new company were “transferred” from the predecessor companies. The employee went on leave in May 2017.
The period for calculating vacation pay is from May 1, 2016 to April 30, 2017 (provided that this period is fully worked by the employee). The calculation takes into account payments made to that employee by both Company 3 and the predecessor company.
Sick leave during vacation
It happens that an employee falls ill while on annual leave. Then his leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee. This is indicated in Part 1 of Art. 124 Labor Code of the Russian Federation.
As a general rule, vacation is automatically extended for the corresponding number of days during which the employee was on sick leave. And using the remaining days of vacation immediately after illness is not considered unauthorized use of vacation - provided that the employee promptly notified the employer about the period of incapacity for work.
Essential point: when extending vacation, the employer is not obliged to recalculate vacation pay - after all, in this case, the number of days of rest remains unchanged. The period of incapacity for work is paid in accordance with the generally established procedure. Such clarifications are given in Letter of the Ministry of Labor of Russia dated September 20, 2016 No. 14-2/B-899.
When postponing annual paid leave, the period for its provision is determined by the employer, taking into account the wishes of the employee. Upon returning from sick leave, he is obliged to submit an application with a request to transfer the leave to another date.
Moreover, if the specified vacation is postponed, the number of vacation days actually used by the employee will not correspond to the number of vacation days paid by the employer. In this case, vacation pay is recalculated (see Letter of the Ministry of Labor of Russia No. 14-2/B-899).
Example 5.
Let's use the data from example 3.
The employee went on leave for 28 days from June 5, 2017. He was accrued vacation pay in the amount of 43,240.4 rubles, and paid 37,619.15 rubles. (RUB 43,240.4 - RUB 43,240.4 x 13%). During his vacation, he fell ill and was on sick leave for 5 days from June 19 to June 23, 2017. By agreement with the employer, 5 days of vacation were postponed to another date.
In this case, the actual number of vacation days turned out to be less - 23 instead of 28. The amount of accrued vacation pay should have been 35,518.9 rubles. (RUB 1,544.3 x 23 days), RUB 30,901.44 would have to be paid. (RUB 35,518.9 - RUB 35,518.9 x 13%).
The amount of overpayment amounted to 6,717.71 rubles. (37,619.15 - 30,901.44), her employer must withhold income in cash the next time she pays the employee income.
Vacation from the first day of work
In practice, situations are possible when an employee is hired as a transfer from another company and, by agreement with the new employer, he goes on vacation from the first days of work. It turns out that the employee does not have a single day for which he was paid a salary for performing a job function. And in accordance with clause 8 of the Regulations, if an employee did not have an actually accrued salary or actually worked days for the billing period before the start of the billing period and before the occurrence of an event that is associated with maintaining the average earnings, the average earnings are determined based on the tariff rate established for him , salary (official salary).
We emphasize: the employee’s earnings at his previous place of work are taken into account only when calculating benefits (for example, for temporary disability).
So, the formula for calculating average daily earnings is as follows:
Average daily earnings = Monthly (salary) / 29.3
Example 6.
The employee was hired by the company by transfer from May 2, 2017. On May 15, he went on vacation for 14 days. Official salary – 45,000 rubles.
The average daily earnings of an employee for calculating vacation pay will be 1,535.84 rubles. (45,000 rubles / 29.3), the amount of accrued vacation pay is 21,501.76 rubles. (RUB 1,535.84 x 14 days).
Let's talk about the algorithm by which vacation pay is calculated in 2017 (new law). Let's look at examples for each stage below.
Calculation of vacation pay in 2017 according to the new law
The rules for calculating vacation pay are stipulated by Article 139 of the Labor Code of the Russian Federation, as well as the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 000 (hereinafter referred to as Regulation No. 000). Let's talk about the algorithm by which vacation pay is calculated in 2017 (new law). Let's look at examples for each stage below.
Calculation period for vacation pay in 2017: calculation examples
There are two options regarding holiday pay. The first, which is usually used in practice, is to pay vacation based on the employee’s average earnings over the last 12 calendar months (Article 139 of the Labor Code of the Russian Federation). That is, if an employee plans to take a vacation in August 2017, the average earnings for calculating vacation pay must be determined for the period from August 1, 2016 to July 31, 2017.
Second option: you have the right to set a special billing period. Part six of Article 139 of the Labor Code of the Russian Federation allows us to provide for other periods for calculating vacation pay, if this does not worsen the situation of employees. However, in such a situation, each vacation pay will have to be calculated twice (for 12 months and for the established billing period) and the results compared. The fact is that vacation pay cannot be less than the amount calculated on the basis of annual earnings.
But what to do in cases where the billing period cannot in any way be equal to that established by the company? For example, what if an employee just recently joined the company? We list the situations when this is possible (see also the table below).
What is the calculation period for vacation pay?
Situation | Billing period |
The employee worked for the company for the last 12 calendar months, and during this time he was paid a salary (other payments) | 12 calendar months before vacation |
The employee worked for the company for less than 12 calendar months | From the date of employment to the month preceding the month in which the employee goes on vacation |
An employee goes on vacation in the month of employment | Time actually worked this month |
The employee has not worked for the last 12 months and has not received any salary. | The last 12 calendar months during which the employee was paid a salary |
An employee goes on vacation from the first day of work | There will be no settlement period as such in such a situation. Vacation pay must be calculated based on salary |
If the employee has not yet worked for the company for 12 months. In this case, the calculation period will be the period of time during which the person is registered in the organization. In this case, the month when the employee goes on vacation is not taken into account.
Example 1
The employee has been working at the company since January 9, 2017. By agreement with the administration, starting from July 7, 2017, she is granted leave of 28 calendar days. The company's vacation regulations state that in such cases, the calculated period is the period from the moment the employee is hired until the end of the month that precedes the employee going on vacation.
Thus, to calculate the vacation pay due to Shkolina, the accountant must take the employee’s earnings for the period from January 9 to June 30, 2017.
If a person gets a job and takes a vacation in the same month. Then the calculation period is the actual time worked. Suppose an employee came to the organization on July 4, 2017 and asked for leave starting July 21. The administration approved it. Then the billing period will begin on July 4 and end on July 20.
If the employee did not actually work during the last 12 months and was not paid a salary. Here we must take into account the last 12 calendar months during which the employee was paid a salary.
If the employee first worked as an external part-time worker, and then was hired on. If an employee is transferred from a part-time job to his main job without dismissal, then vacation pay will be calculated for the 12 months preceding the vacation. That is, including for the period when he was a part-time worker. Therefore, vacation pay will be less than if he did not work as an external part-time worker. To prevent an employee from losing money, there are two ways.
First: an employee can quit his part-time job, and then get a job with the same employer again in his main job. Then the calculation period will be only the time worked at the main job.
Second: stipulate in the collective agreement or other local act that for such cases the calculation period will be from the moment when the part-time worker is enrolled in the staff. Part six of Article 139 of the Labor Code of the Russian Federation allows you to do this. In addition, since the vacation pay will be larger, there will be no claims against you from the labor inspectorate.
If there has been a reorganization. If, when moving to a new company, a person quits and receives compensation for unused vacation, his length of service, which gives him the right to vacation, begins to count anew. When an employee was transferred without dismissal, simply by drawing up additional agreements to the employment contract, the “accumulated” vacation days can be taken off even after the reorganization.
The calculation of average earnings also depends on the method by which personnel are transferred. If the employee was not fired, but simply transferred, payments for the last 12 months are taken into account, including those accrued before the reorganization. If a person was “transferred” through dismissal, then only those payments that were accrued to him in the newly created organization are taken into account.
An employee goes on vacation from the first day of his job. Let's say he was accepted into the company as a transfer from another company and, in agreement with the administration of the new employer, the employee was allowed to take leave in advance. It turns out that the employee does not have a single day for which he was paid his usual salary. Then it remains to use his salary for calculation (clause 8 of the Regulations approved by Decree of the Government of the Russian Federation dated January 1, 2001 No. 000). Earnings from your previous job or jobs should only be used when calculating benefits.
What payments should be included in the calculation for vacation pay in 2017
Calculation of vacation pay: what payments to consider
What to include in the calculation | What not to include |
– wages of all types; | – vacation pay; |
Now let’s look in more detail at two points: accounting for bonuses and indexation of vacation pay.
We have compiled a list of the most common payments to employees, both included and not included in an employee’s earnings when calculating vacation pay, in the table below. In this case, the organization that pays the average salary must take into account only its payments. There is no need to require the employee to provide a certificate from previous places of work.
What are the rules for taking bonuses into account?
The procedure for accounting for bonuses and remunerations when calculating average earnings is determined by paragraph 15 of Regulation No. 000. For clarity, we present it in the form of a table (see below).
How to take bonuses into account when calculating average earnings
Type of award | What amount is included in the calculation of average earnings? |
Monthly bonuses and rewards | No more than one award received for the same performance. It is taken into account in full if the bonus is accrued for the time actually worked. In this case, the payment must be accrued in the billing period |
Bonuses and remunerations for a period of work exceeding one month (except for remunerations at the end of the year, which are taken into account according to special rules) | No more than one for the same indicators. It is taken into account in full if the bonus is accrued for the time actually worked. In this case, the payment must be accrued in the billing period. The total duration of the period for which bonuses are accrued must not exceed 12 months |
Remuneration based on the results of work for the year, one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year accrued for the previous calendar year | It is taken into account in full if the billing period is fully worked out. If the billing period is not fully worked, it is taken into account in proportion to the time worked, even if the bonus is paid for the time actually worked. An exception is the situation when the billing period coincides with the calendar year. Then the bonus can be taken into account in full if it is accrued for the time actually worked. Such premiums are taken into account regardless of whether they are accrued in the billing period or not. But only the premium paid for the previous calendar year can be taken into account. That is, if an employee goes on vacation in 2017, only the annual bonus for 2016 can be taken into account |
Other awards | Only payments related to a person’s work are taken into account. For example, here you should indicate bonuses that are not tied to any time period. But at the same time, one-time bonuses not provided for by the remuneration system are not taken into account. In particular, there is no need to indicate amounts paid to employees on holidays, anniversaries, etc. |
Let's look at how to take into account annual and quarterly bonuses in more detail.
Annual bonuses. They are taken into account regardless of the moment at which the annual premium is accrued - during the billing period or not. The main thing is that the company pays it for the previous calendar year. That is, if an employee goes on vacation in 2017, only the annual bonus for 2016 can be taken into account. Moreover, if an employee took a vacation, say, in January 20174, and in February he was awarded a bonus for 2016, the vacation pay should be recalculated, taking into account the annual bonus, and the difference should be paid to the employee.
Moreover, if the billing period has not been fully worked out, it is not always possible to take the entire amount of the annual bonus into account (see also the diagram below).
How much premium can be taken into account?
To recalculate, use the formula:
Example 3
An employee goes on vacation in July 2017. The billing period is from July 1, 2016 to June 30, 2017 (a total of 248 working days according to the 5-day working week calendar).
In February 2017, the employee was awarded a bonus of 15,000 rubles. – based on the results of work in 2016. That is, the billing period does not coincide with the period for which the remuneration was paid.
During the billing period, the employee was on vacation, which lasted 20 working days. Thus, in total he worked 228 days (248 – 20).
This means that the amount of the annual premium that needs to be taken into account will be:
15,000 rub. : 248 days × 228 days = 13,790.32 rub.
Premiums for a period exceeding one month. Please note two points here. Firstly, you cannot include in the calculation a premium whose accrual date does not fall within the billing period. And it doesn’t matter for what period the bonus was accrued.
Example 4
goes on vacation in July 2017. Accordingly, the billing period is from July 2016 to June 2017 inclusive. At the same time, in July 2016, Volkov was awarded a bonus for the second quarter of 2016. This quarter was not included in the billing period. However, the payment was accrued already in the billing period. Therefore, the bonus must be included in the calculation of vacation pay.
Example 5
In April 2017 I was on another vacation. Vacation pay is calculated based on Zaitsev’s earnings for the period from April 1, 2016 to March 31, 2017. In April 2017, all employees of the company were awarded bonuses based on the results of the first quarter of 2017. But although this quarter fell within Zaitsev’s billing period, and in its entirety, there is no way to include the bonus in the calculation of vacation grounds.
Another important nuance: the total duration of the periods for which such bonuses and rewards are accrued should not exceed the duration of the billing period. Thus, only four quarterly bonuses can be taken into account (4 × 3 = 12 months). And again, it is not always possible to take the entire bonus if the billing period has not been fully worked out. How to take into account premiums in this case is shown in the same diagram (see above).
Example 6
The employee was on vacation for 14 calendar days starting July 7, 2017. The billing period - from July 1, 2016 to June 30, 2017 - was not fully worked out by Solovyov. In the period from July 11 to July 24, 2016, he was also on vacation.
During the billing period, he was awarded four quarterly bonuses:
– in July 2016 – for the second quarter of 2016 in the amount of 10,000 rubles;
– in October 2016 – for the third quarter of 2016 in the amount of 8,000 rubles. At the same time, the bonus is accrued taking into account the actual time worked in this quarter;
– in January 2016 – for the fourth quarter of 2016 in the amount of 12,000 rubles;
– in April 2017 – for the first quarter of 2017 in the amount of 15,000 rubles.
In this case, when calculating vacation pay, the last three bonuses must be taken into account in the amount in which they were accrued. After all, the employee worked the first half of 2017 in full, and the bonus for the third quarter of 2016 was calculated taking into account the actual time worked.
But the bonus for the second quarter of 2016 cannot be taken into account in full. After all, it was accrued for a period that was not included in the calculation period. This bonus is recalculated in proportion to the time worked in the billing period. In total, the billing period accounts for 248 working days. Of these, the employee worked 238. From here, the following bonus amount can be taken into account:
10,000 rub. : 248 days × 238 days = 9596.77 rub.
As you can see, accounting for bonuses is perhaps the most difficult part of calculating vacation pay. And besides, with very unobvious rules.
If your salary was increased during the billing period
When an organization increases salaries (tariff rate, monetary remuneration), the average salary must be calculated (recalculated) taking into account the increase factor (conversion factor). This must be done in one case: if the promotion affected all employees of the organization (branch, structural unit) (paragraph 1, clause 16 of Regulation No. 000). And if the company does not do this, labor laws will be violated. As a result, the organization may be fined.
However, not every increase requires a restatement. The general rule is this: you need to take into account salary increases only when increasing salaries as a whole for the organization, branch or structural unit. But in practice, sometimes various situations arise when it is not entirely clear what rules to use for recalculation and whether it needs to be done at all. Let's look at several such cases.
One-time increase. A common situation is that the salary of only one or several employees is increased. Or the employee is transferred to a higher paying position. Should this increase be taken into account when calculating holiday pay?
As a general rule, there is no reason for this. Vacation pay should be calculated based on the amounts actually accrued. That is, if, say, only the chief accountant’s salary increased, the new salary is taken from the moment of the increase and there is no need to recalculate previous payments. And if by order of the enterprise the salaries of all accounting department employees are increased, then in such a situation vacation pay is subject to adjustment.
The fact is that you need to recalculate the average salary when the salary as a whole for the organization, branch or structural unit increases. But when the increase concerns only one employee or even the majority of employees in the department, this is not taken into account when calculating vacation pay. It goes without saying that from the moment of promotion the employee’s new salary must be taken into account.
However, even if the salary of a particular employee is increased or when the employee is transferred to another, higher-paying position, the opportunity to take this increase into account remains. The organization has the right to stipulate in a collective agreement or other local act that for such cases the billing period will be different. Namely, since the increase in wages. The basis is part six of Article 139 of the Labor Code of the Russian Federation.
Promotions occur at different times in different departments. Situation: salaries increased for all company employees, but not immediately, but gradually. Employees of some departments had their salaries increased from July 1, 2017, and others from August 1, 2017. Should this increase be taken into account when calculating average earnings?
Yes need. The average earnings of employees increase with an increase in tariff rates (official salaries, monetary remuneration) in the organization (branch, structural unit). At the same time, Resolution No. 000 does not provide for any additional conditions.
Based on this, in the case when salary increases occur in stages, first in some departments, then in others (that is, structural divisions of the organization), this increase must be taken into account when calculating average earnings.
Within one division, salaries increased gradually. Now let’s look at this case: salaries were increased for all employees of a particular department, but over different periods of time. For example, the salaries of the head of the department and the deputy were increased from October 1, and the rest of the employees - from November 1. In this situation, when calculating average earnings, the increase does not need to be taken into account. Indeed, in this case, it cannot be said that salaries were increased for all employees of the structural unit at the same time. And employers often take advantage of this so as not to subsequently adjust vacation pay. But it should be taken into account that labor legislation does not allow salaries for employees holding the same positions and performing the same duties to be increased at different times. After all, workers should receive equal pay for work of equal value.
Employee salaries were reduced, but at the same time monthly bonuses were introduced as a percentage of the salary and, in total, earnings increased. In this case, there is no need to index the average earnings. This conclusion can be made on the basis of the same paragraph 16 of Regulation No. 000. It says that average earnings need to be indexed when the salary increases, and not other payments.
Piece rates have been increased. If the organization has increased piece rates (prices, tariffs), then such an increase will not entail a recalculation of average earnings.
Now let's move on to the recalculation rules. To do this, calculate a special coefficient. It depends not only on how much the salary has increased, but also on whether the monthly payments associated with it have changed. The formula here is:
And to what sign should the result be rounded? In general, the rules for rounding the indexation coefficient are not regulated by any document. You can round to the second decimal place or, for example, to the fourth. The examples in this book use rounding to four digits. It’s just that the point of indexation itself is that the employee receives vacation pay based on his current earnings, so that he does not lose money when he goes on vacation. But getting more than his current salary is also, you see, not entirely logical. Accordingly, the more decimal places, the more accurate.
Payments that need to be indexed due to a salary increase, in addition to the salary itself, include:
– bonuses established by the remuneration system;
– allowances, additional payments, and other types of salary payments used in the organization.
At the same time, adjust by the conversion factor only those payments that directly depend on the size of the salary and are set at a fixed percentage or a multiple of it. If payments are set in a range of values (percentage, multiple) or in an absolute (monetary) amount, there is no need to increase them by a conversion factor.
For example, if, following a salary increase, the amount of the bonus does not change, then there is no need to adjust it by the conversion factor. And if the bonus is set as a percentage of the salary (tariff rate, monetary remuneration), then it is subject to adjustment.
Moreover, we emphasize once again: the interest rate should be fixed, not floating.
Example 7
An accountant goes on vacation for 14 calendar days in October 2017. The billing period will include the time from October 1, 2016 to September 30, 2017. At the same time, from January 1, 2017, the salaries of all accounting department employees were increased. Ivanova’s salary increased by 20 percent. In addition, the accountant is also entitled to a bonus for length of service.
Let's consider two options. Option 1 - the amount of the bonus is 25 percent of the salary. In this case, it must be taken into account when making adjustments. Option 2 - the amount of the supplement is 5,000 rubles. In this case, there is no reason to take it into account when adjusting.
In the billing period, there may well be payments that are taken into account in the average earnings, but are not adjusted by the conversion factor. For example, bonuses or additional payments in absolute amounts. In this case, it is most logical to act this way. Increase by the conversion factor only those payments that need to be adjusted. Then add the result obtained with the amount of payments that do not need to be increased by the conversion factor. Then calculate your vacation pay as usual.
Clause 16 of Regulation No. 000 provides for three cases when an increase in tariff rates or official salaries may occur:
– within the billing period;
– after the billing period until the first day of vacation;
- during vacation.
We showed how to act in each of these cases in the diagram (see below).
How to properly index vacation pay
Calculation of vacation pay in 2017: calculation algorithm, examples
The calculation of vacation pay in 2017 depends on whether the pay period has been fully worked out. However, neither maximum nor minimum limits for vacation pay have been established. Their size depends solely on the employee’s earnings.
The billing period has been fully worked out
If the employee has worked all 12 calendar months, the following formula is used to calculate vacation pay:
29.3 days - this is a special coefficient. It shows the average number of days in a month excluding holidays:
(365 days - 14 days) : 12 months = 29.25.
Officials rounded that figure to 29.3.
Example 8
The cashier goes on paid leave from May 15, 2017 for 28 calendar days. The billing period (from May 1, 2016 to April 30, 2017) has been fully worked out. The salary was 45,000 rubles. per month. In February 2017, the employee was awarded a bonus based on the results of work in 2016 - 45,000 rubles.
The company accountant calculated the amount of vacation pay as follows:
(45,000 rub. x 12 months + 45,000 rub.): 12 months. : 29.3 days x 28 days = 46,587.03 rub.
The billing period has not been fully worked out
In practice, it rarely happens that the employee was at his workplace for the entire 12 months of the billing period. During this time, he could be sick, on vacation, or on business trips. And from the calculation period, any periods of time when the employee maintained his average earnings, as well as those periods when the employee was on unpaid leave, are excluded.
You will find a list of all excluded periods in paragraph 5 of the Regulations approved by Decree of the Government of the Russian Federation dated January 1, 2001 No. 000. The billing period does not include the time when employees:
- received temporary disability or maternity benefits; had the right to average earnings in accordance with Russian law, among other things, on vacation or a business trip (the only exception: the employee is entitled to average earnings during breaks to feed the child, but these intervals are not excluded from the calculation period); did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff; were unable to work due to a strike in which they did not take part; received additional paid days off to care for disabled children; were released from work with or without maintaining earnings for other reasons in accordance with Russian legislation. This includes, for example, vacations at your own expense.
This time is excluded from the billing period. Accruals for these periods are also not taken into account when calculating vacation pay. Moreover, this rule fully applies to the average earnings, which are retained by the employee during the business trip. Of course, during a business trip, unlike vacation or sick time, the employee still performs his job duties. At first glance, a contradiction appears. But only at first glance. Clause 9 of Regulation No. 000 does not establish any special norms at all. It refers to days worked as those days that were paid to the employee in the usual manner, that is, based on salary.
In addition, consider that the month is also not worked in the following two situations.
The first is that the employee has overtime, but also sick days. There are 22 working days in a month. The employee also worked 22 days, but three of them were working Saturdays. And he was on sick leave for three days. This is where you can’t consider a month to be completely worked. When calculating average earnings, sickness time, as well as amounts accrued during this time, are excluded from the calculation period. This means that this month is considered not fully worked. Moreover, it does not matter that the employee worked after hours.
Moreover, if employees are involved in working on weekends, their work is paid no less than double (Article 153 of the Labor Code of the Russian Federation). Of course, these payments must be taken into account when calculating vacation pay. The basis is subparagraph “l” of paragraph 2 of Regulation No. 000. As a result, the amount of vacation pay for an employee who worked on weekends or holidays, other things being equal, will be greater than for an employee who did not work on these days. But the calculation of vacation pay itself will be the same in any case.
The second situation is that an employee got a job at the company at the beginning of the month after the holidays. For example, January 9, 2017. For the first month of work, he was paid a full salary, since he worked all working days. However, this month cannot be considered fully worked, because for the first eight days he was not yet registered with the company. And it doesn’t matter that these days are weekends.
When calculating calendar days, is it necessary to exclude non-working holidays, as well as regular weekends? No no need. This means that non-working days are not included in the calculation of average earnings only in cases where they fall during any time excluded from the calculation period under paragraph 5 of Regulation No. 000. For example, on days of temporary disability, vacation, business trip, etc. P.
For example, January has 31 calendar days, six of which are holidays. Nevertheless, it is necessary to take exactly 31 days into account. Holidays are not excluded from the calendar days falling within the hours worked.
Let's assume the employee was on vacation from February 20 to March 5, 2017. There are only 14 calendar days, but the vacation period accounts for 13 days. The fact is that February 23 is not included in the number of vacation days as a holiday and day off. And therefore, this day must be taken into account when calculating the calendar days falling on the time worked, when you calculate your average earnings next time. That is, it is necessary to exclude the periods from February 20 to 22 and from February 24 to March 5.
Another situation: after an illness, an employee submitted two certificates of incapacity for work to the accounting department. The first of them is closed on Friday, and the second is open on the following Monday. In this situation, the holidays fall between two periods of employee illness. However, they are not included in any of these periods of illness. Therefore, when calculating average earnings for vacation pay, these two days must be taken into account.
Let’s assume that an employee did not fully work one of the months of the billing period. When calculating average earnings, the duration of an incomplete month is determined using the following formula (see also diagram):
Rules for calculating calendar days attributable to time worked
Of course, as a result of the calculation, an integer number is very rare here. To what sign should calendar days falling within hours worked be rounded? We recommend rounding to four decimal places. Simply based on the fact that it is more accurate.
The fact is that the current legislation does not contain any specific rules for rounding this indicator. Of course, you can round up to two decimal places, similar to kopecks. But you definitely shouldn’t round up to full days.
So, for each full month you need to include 29.3 days in the calculation. By adding up the data for full and partial months, you will get the number of calendar days corresponding to the time worked in the billing period. Use this indicator when calculating vacation pay, using the following formula:
Example 9
The employee is given a salary of 12,000 rubles. per month. From July 3, 2017, he goes on annual leave lasting 28 calendar days.
The company's billing period is standard 12 months - from July 1, 2016 to June 30, 2017.
Information about the periods excluded from it is given in the table below.
Now let’s determine the amount accrued to the employee for the billing period (excluding the amount of sick leave and vacation pay):
12,000 rub. x 9 months + 9000 rub. + 1565.22 rub. + 7636.36 rub. = 126,201.58 rub.
Rykov completed nine months in full. Consequently, the company accountant calculated the number of days that need to be taken into account as follows:
9 months x 29.3 days + 29.3 days : 28 days x 23 days + 29.3 days : 31 days x 3 days + 29.3 days : 30 days x 20 days = 310.1367 days.
Example 10
The employee goes on vacation from August 1 for 28 calendar days. The accountant paid him his vacation pay on July 28. However, the billing period is from August 1, 2016 to July 31, 2017.
The employee’s salary in 2016 was 25,000 rubles, and from January 1, as part of a general increase throughout the company, it increased to 30,000 rubles. Tikhonov worked completely for the entire billing period. The indexation coefficient for payments in 2016 will be 1.2 (30,000 rubles: 25,000 rubles).
Based on these data, the accountant calculated vacation pay as follows:
((RUB 25,000 x 5 months x 1.2) + RUB 30,000 x 7 months) : (29.3 days x 12 months) x 28 days = 28,668.94 rub.
Example 11
From April 21, 2016 to July 2, 2017 inclusive, the employee was first on maternity leave, and then on maternity leave for up to three years. On June 16, 2017, the woman wrote an application for leave from July 3 for 28 calendar days, which the company is obliged to provide to her.
For the standard billing period from July 1, 2016 to June 30, 2017, Mikhailova had no income. This means that we need to take the period preceding the maternity leave, during which the employee left on April 21, 2014. This means that the billing period is from April 1, 2013 to March 31, 2014. The employee's salary during this period was 20,000 rubles. At the same time, Mikhailova was on vacation from August 2 to August 29, 2013 (28 calendar days in total), and for the two days she worked in August, she was credited 1,818.18 rubles. That is, her total earnings were:
20,000 rub. x 11 months + 1818.18 rub. = 221,818.18 rub.
The accountant determined the number of calendar days falling on the time worked in the billing period as follows:
29.3 days x 11 months + 29.3 days : 31 days x 3 days = 325.1355 days.
Hence the amount of vacation pay will be:
RUB 221,818.18 : 325.1355 days x 28 days = 19,102.53 rub.
Example 12
August 25, 2017 is the employee’s first day of work in the organization to which he was accepted as a transfer. By agreement with the administration, from the same day he goes on vacation for seven calendar days. His salary is 40,000 rubles.
In this case, the calculation will be like this:
40,000 rub. : 29.3 days x 7 days = 9556.31 rub.
Calculation of vacation pay in 2017 if the company increased salaries
We will show with examples what rules to use to calculate vacation pay if employees’ salaries were increased.
Let's start with the situation when the salary increase occurred in the billing period.
Example 13
The accountant will go on vacation for 28 calendar days from June 19, 2017. At the same time, from January 1, 2017, the salaries of all accounting department employees were increased. Solovyova’s salary increased from 15,000 rubles. up to 18,000 rubles, that is, the conversion factor will be 1.2 (18,000: 15,000).
The employee had no other payments other than wages. The billing period will include the time from June 1, 2016 to May 31, 2017. During the billing period, Solovyova was already on vacation lasting 28 calendar days from August 1 to August 28, 2016, inclusive. Thus, this month she worked three days, for which she was credited 2347.83 rubles.
The number of days to be taken into account will be:
11 months x 29.4 days + 29.4 days : 31 days x 3 days = 326.2452 days,
where 3 days - the number of calendar days in August 2016 attributable to hours worked.
The amount of vacation pay will be equal to:
(RUB 15,000 x 6 months x 1.2 + RUB 2,347.83 x 1.2 + RUB 18,000 x 5 months): 326.2452 days. x 28 days =17,235.16 rub.
Now let's move on to the situation where the salary increase occurred after the billing period, but before the start of the vacation.
Example 14
We use the condition of the previous example, but assume that wages were increased from June 1, 2017.
In this case, the entire amount of vacation pay is adjusted by the wage increase factor:
(RUB 15,000 x 11 months x 1.2 + RUB 2,347.83 x 1.2) : 326.2452 days. x 28 days = 17,235.16 rub.
Third situation: the salary increase occurred during vacation.
Example 15
We use the condition of the two previous examples, but assume that the salary has been increased since July 1, 201. Solovyova's vacation ends on July 16. This means that 16 days of vacation are subject to adjustment after the salary increase, and 12 days of vacation in June do not need to be indexed. Solovyova’s average daily earnings, calculated before going on vacation, were:
(RUB 15,000 x 11 months + RUB 2,347.83): 326.2452 days. = 512.95 rub.
Hence the amount of vacation pay is:
RUR 512.95 x 28 days = 14,362.60 rub.
Let's determine the amount that needs to be added to the employee:
RUR 512.95 x 12 days + 512.95 rub. x 16 days x 1.2 - RUB 14,362.60 = 1641.44 rub.
Every worker has the right to annual paid rest of at least the duration established by law. Article 114 of the Labor Code of the Russian Federation also obliges the employer to preserve the employee’s place of work, position and average earnings during the vacation.
Labor Code of the Russian Federation on the timing of receiving vacation benefits
Annual paid leave is provided to each employee. This right is enshrined in law by the corresponding article of the Labor Code of the Russian Federation.
The duration of annual paid leave usually does not exceed 28 calendar days. Longer vacations are established for certain categories of workers, for example, for workers of the Far North, employees of hazardous industries, etc.
The legislator provided for the preservation of the average earnings of the working person during the annual rest period allotted to him. Payment for this period is set according to a formula.
By multiplying the number of days of rest by average earnings, the amount of vacation pay is determined. To calculate average daily earnings, a calculation period of 12 months is taken and payments are made only for the time actually worked. Disability benefits and various social benefits are not taken into account.
The period for which vacation pay is paid is established by Part 9 of Article 136 of the Labor Code of the Russian Federation. Vacation pay must be paid no less than 3 days before the start date of the vacation. Earlier you can pay vacation pay, but later you can’t. In case of delay in payment of benefits due to the fault of the enterprise, the employee is entitled to compensation.
It is also not very convenient to make a payment earlier than three days in advance. Various circumstances may arise in which going on vacation will have to be postponed (for example, illness). Therefore, it is optimal to accrue and pay vacation pay 3 days before the start date of the vacation.
Despite the fact that the above-mentioned article of the law does not specify the status (calendar or working) of these three days, there is a special letter from Rostrud (No. 1693-6-1 dated July 30, 2014). according to which the countdown must be carried out in calendar days. Three calendar days before the start of the vacation, benefits must be paid.
Late payment of vacation pay
Administrative liability for an employer who has not notified an employee of the vacation entitled to him by law or who has committed such a violation of the Labor Code of the Russian Federation as failure to pay vacation pay on time is provided for in Art. 5.27 Code of Administrative Offenses of the Russian Federation.
- for officials, a warning or fine from 1 to 5 thousand rubles;
- for entrepreneurs a fine of 1 to 5 thousand rubles;
- for organizations a fine of 30 to 50 thousand rubles.
Find out at what time he can count on vacation, working the right from the vacation schedule, the preparation of which everyone is notified against signature. If there is no such schedule, the employee writes a statement.
The vacation application was submitted less than 3 days before the expected vacation date
Most likely, such leave will not be issued: the employer will not have time to make calculations and pay vacation pay.
Although the Labor Code of the Russian Federation does not regulate the time for submitting an application for vacation, given that vacation pay must be paid 3 days before its start, the application must be submitted at least 4 days in advance. Otherwise, the employer simply will not have enough time to complete the registration and payment within the period established by law.
It is worth noting that in most cases it is not necessary to apply for annual paid leave. The fact is that enterprises draw up a vacation schedule, of which the employee is notified in advance, against signature.
When the deadline established by the schedule approaches, the director issues an order to grant vacation, and the accounting department calculates vacation pay based on it. The employee, having read the order, puts his signature on it as a sign of consent.
If an employee requires paid leave, but not at the time established by the vacation schedule, he must write an application at least 4-14 days before the expected date of departure.
Watch the video below about the timing of vacation pay:
If the last of three days before the issuance of vacation pay coincides with a weekend
As mentioned above, vacation pay must be issued no less than three days before the first day of vacation. The deadline for paying vacation pay in 2017 remains the same; no changes regarding the norms established by law have been adopted.
If the third day is a weekend or non-working day, the payment must be made taking this into account, that is, 4 or 5 days in advance. If the payment is made not through a cash register, but by non-cash transfer to a bank card, you need to take into account the working hours of banks. You may have to make the transfer earlier than 3 days before the start date of your vacation.
For example, an employee is scheduled to go on vacation starting May 10, 2017. His vacation pay must be paid no later than May 7. Considering that May 7 is Sunday, and May 6 is Saturday, the day the benefit is issued is shifted. Even if the accounting department works on Saturdays and makes a transfer to the card, the bank is not working, which means the employee will not receive the money. Therefore, payment of vacation pay must be made no later than May 4-5, 2017.
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Vacation pay - there is a payment period
Vacation is a period of rest guaranteed by law, provided to each employee. This period is paid, and the employer is obliged to make established payments in a certain order.
Deadline for payment of vacation pay in 2016-2017
In 2016 in Art. 136 of the Labor Code of the Russian Federation, amendments were made to clarify the period for payment of vacation pay. Now it is three calendar days before the start of the vacation. If the payment date coincides with a non-working day, it must be made the day before. It is not allowed to delay vacation pay until the dates for payment of wages and advances established by the organization. At the same time, the legislator does not set an upper limit for payment - the employer can pay vacation pay several weeks before the employee goes on vacation.
The reason for clarifying the timing of vacation pay was the increase in the number of holidays, which affect the average number of working days per month, which is a mandatory factor when calculating vacation pay. In 2016, this coefficient is 29.3. It is also used to calculate vacation pay for the employee’s next vacation, and with its help, compensation for unused vacation upon dismissal is calculated. Please note that due to the fact that next year there are no plans to change the number of holidays, in 2017 the coefficient of the average number of working days will remain the same.
Features of payment of vacation pay in certain cases
At the end of the year, the employer is required to draw up and approve the employee vacation schedule for the coming calendar year. In this case, the employee is required to submit an application for the next leave. This statement serves as the basis for calculating vacation pay and determining the payment period. As a general rule, the employee goes on vacation from the date specified in the application, but by agreement of the parties this date can be changed. In this case, the employer must take into account the possible consequences for the payment of vacation pay. If the vacation date occurs later than specified in the application, then the payment of vacation pay can be made taking into account the first date. If the employee’s vacation begins earlier than the planned date, then the employer must revise the timing of payment of vacation pay so that there are at least three days between the date of payment and the date of going on vacation.
The period of payment of vacation pay is not affected by the upcoming dismissal due to staff reduction. and also if the employee decided to write a letter of resignation of his own free will. In such situations, vacation pay must also be paid no later than three days before the start of the vacation, and all other payments are made on the last working day.
When planning vacation pay payments, another difficult situation may arise. The current labor legislation does not regulate the period for an employee to submit an application for leave, which may put the employer in a situation of forced violation of the Labor Code regarding the timing of payment of vacation pay. For example, an employee submitted an application for leave one day before its start date. In such a situation, it is impossible to make payments on time. However, the law allows the employer, when approving the application, to postpone the start date of the vacation, thus avoiding the risk of liability for late payment of vacation pay.
Advice: In order to avoid unexpected vacations, it is necessary to promptly inform employees of the vacation schedule, and when drawing it up, rely on the wishes of the employees.
Some workers try to go on vacation as soon as they receive an entry in their work book about being hired. hoping to get good holiday pay. But here the law is entirely on the side of the employer - the minimum period of work in an organization for going on vacation is regulated by the Labor Code of the Russian Federation. In addition, to calculate vacation pay, average earnings are taken, which a beginner simply does not have.
Responsibility for violation of deadlines for payment of vacation pay
Vacation pay, by its legal nature, is equal to payment for work. Therefore, the employer bears the same responsibility for the delay in their payment as for the delay in wages. For each day of delay, the employer must compensate the employee in the amount of one three hundredth of the refinancing rate. In addition, the manager or organization may be subject to administrative punishment in the form of a fine, the amount of which ranges from 1,000 to 50,000 rubles.
Read also: Maternity leave is included in the annual leave period
By the way, some employers, in order to avoid liability, include in the vacation application template a clause requesting payment of vacation pay later than three days, but this request does not matter. Also, additional agreements, statements, etc. are not valid. containing similar conditions. Therefore, the employer must exclude such documents and pay vacation pay three days before the vacation.
The employee himself can declare a violation of payment deadlines. Employees of the State Labor Inspectorate can also identify such a violation during an inspection.
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Vacation pay arrears, including compensation for their delay, can be recovered through the court. And in case of difficulties with collection in relation to this debt, you can conclude an assignment agreement. However, most workers receive their vacation pay on time, and devote the vacation itself to various activities, because many, just planning their vacation, are already thinking about what they can do to earn money. And for many, starting a vacation becomes the first step in the world of business, and vacation pay is the starting capital for realizing the cherished idea of their own business.
How many days before the start of vacation are vacation pay paid in 2017?
According to the Labor Code of the Russian Federation, workers have the right to leave of 28 days (Article 114). A larger number of days may be determined by specific working conditions (Article 115 of the Labor Code of the Russian Federation).
In accordance with labor law, during the period of vacation, the employee retains both his place and average earnings. Thus, this period of rest is paid.
You can get a vacation 6 months after working in one place with a specific employer. Before the expiration of this period, it can be submitted by agreement between the worker and the employer.
Employees who go on vacation are interested in the question of the timing and procedure for calculating vacation pay. The answers are presented in the Labor Code of the Russian Federation, which has regulated in detail all the issues related to vacations.
Important aspects
Vacation pay is the average salary for the past year, during which the employee worked for the employer, paid for the period the employee was on vacation.
This concept is not defined in the law. In addition, Article 114 of the Labor Code of the Russian Federation only states that the employee retains the average salary during the rest period.
It is interesting that this payment is made not after the expiration of the period for its calculation, but before that.
Thus, the employee must receive vacation pay before he goes on vacation. In other words, such payment is of an advance nature.
In Art. 136 of the Labor Code of the Russian Federation clearly stipulates the timing of payment of funds - no later than 3 days before the start of the vacation.
Despite the simple interpretation, controversial issues arise in practice. For example, does the payment need to be made within 3 business or calendar days?
This issue can be resolved by referring to Art. 14 Labor Code of the Russian Federation.
This norm defines that if the legislator does not indicate that the days are working days, then the period should be considered in calendar days.
Thus, vacation pay must be paid 3 calendar days before the start of the vacation.
If the employer violates this requirement of the legislator, he may be held accountable and obligated to compensate the employee for losses for each day of delay.
Please note that the standard - 3 days - is approved for employees who work under an employment contract.
A different provision applies, for example, to civil servants. The rules that are valid for this category of persons are approved in Federal Law No. 79.
Art. 46 of this act determines how many days before vacation vacation pay is paid to civil servants. By law, funds must be transferred to them no later than 10 days before the start of the vacation.
Basic information
So, employees receive annual paid leave. The duration of such rest as a general rule is 28 days - this period is standard and applies in most cases.
Individual employees can receive extended leave in the manner specified in the Labor Code of the Russian Federation.
The following workers may receive additional leave:
Those employed in work with harmful and dangerous conditions
Current standards
The main legal act that regulates the procedure for paying vacation pay is the Labor Code of the Russian Federation.
It is in it that the employee’s right to this type of rest is secured (Article 114), cases of granting additional days of vacation (Articles 116-119), the procedure for registering the procedure (Article 122), the process of extending leave and its transfer (Article 124), replacement of vacation with compensation (Article 126).
The Labor Code also contains other provisions that determine the procedure for carrying out such a procedure.
How to write a resignation letter with compensation for unused vacation, see the article: application for compensation for unused vacation.
The average income is calculated according to the provisions of Art. 139 Labor Code of the Russian Federation.
How many days before vacation leave are vacation pay paid under the Labor Code?
We have already mentioned how many days before vacation vacation pay should be paid. In accordance with the law, they must be compensated 3 days before the start of the vacation.
The amount is provided to the employee either in person or by transfer to a bank account.
Video: deadline for paying vacation pay to employees
Rules regarding the procedure for calculating vacation pay may be contained in local acts of the enterprise. These documents are valid within the framework of a specific employer company.
For example, they may approve additional leave for employees, and calculated vacation pay is also made for this day.
Registration procedure
The procedure for going on vacation is as follows:
- The HR department notifies the employee in writing 2 weeks before the leave is granted.
- according to the schedule (Article 123 of the Labor Code of the Russian Federation);
- an employee writes a leave application;
- the employer signs the application and issues an order to grant leave;
- the worker is paid vacation pay 3 days before the vacation.
The employee is informed about the start of the vacation in advance - 2 weeks in advance. The fact of familiarization is confirmed by the signature of the employee.
The form of the notice itself has not been approved at the federal level. Companies themselves decide what this document will look like and what name it will receive.
Most often in practice the following names are used: notification, notice, information letter, etc.
The main role is played by the content of the document itself. The notice must include the following information:
- link to vacation schedule;
- start and end date of vacation;
- duration of vacation (number of days).
Some companies refuse to issue a notice and immediately issue an order to grant leave.
This method is also legal, but the employer must have time to familiarize the employee with the order 2 weeks in advance.
Then the employee writes a free-form application for annual paid leave.
As a rule, the organization has standard forms for various applications, and a personnel service employee will help the employee fill out this application correctly.
At the next stage, the manager issues an order to grant the employee leave. This document must contain the following information:
- Full name of the worker, his personnel number, structural unit and position;
- the period of work for which leave is granted;
- type of leave (main, additional, etc.) and its duration;
- manager's signature.
The worker must be familiarized with this order against signature.
How to calculate the payment amount
So, vacation pay is calculated based on the average salary. This concept is disclosed in Art. 139 Labor Code of the Russian Federation.
When carrying out calculations, the following instructions must be followed:
All payments are taken into account in calculations
Average daily earnings are determined by dividing accrued wages by 12 (number of months)
And then on 29.3 (number of days)
First you need to calculate the number of days for which the calculation will be made. The calculation period is taken to be 12 calendar months, during which the employee worked until he went on vacation.
If he worked for a shorter period, then the calculation is made based on the actual period worked.
The legislator allows employers to provide for a different process for calculating average income in local acts.
Find out who pays a lump sum benefit at the birth of a child in 2017 from the article: who pays a lump sum benefit at the birth of a child.
Read about the lump sum maternity benefit here.
For a sample employment contract with a minor employee, see here.
But it must be taken into account that if the adopted rule worsens the situation of the worker in comparison with that approved in the Labor Code of the Russian Federation, then it is not recognized as valid.
Example of calculating the amount
The ideal form of calculation is as follows:
An employee rarely works in full for the entire specified period. Therefore, it is necessary to carry out calculations for incomplete months:
Having received the size of the SDZ, you can find out the amount of vacation pay by multiplying the average earnings by the number of vacation days.
Let's give a specific example of calculation: lawyer Ivanov A.P. goes on vacation from October 3 to October 30, 2016 (28 days).
In September, he took sick leave for 5 days - from 5 to 9. For the billing period, he received payments in the amount of 500 thousand rubles.
We calculate the size of the SDZ:
We calculate the amount of vacation pay:
In conclusion, we note that the employer is responsible for calculating vacation pay. The employee can easily check the accruals made.
If the employer does not fulfill its obligations to reimburse funds 3 days before the vacation is granted or incorrectly calculates the amount of payments, the employee can complain to supervisory service.
When are vacation pay payments made in 2016?
That is why they are provided with paid leave every year, the duration of which is at least 28 days. Moreover, for this period the employer is obliged to pay compensation within a certain period.
Read also: Filling out sick leave for pregnancy and childbirth in 2019
Today, all relationships between employee and employer are regulated by the legislation in force in the Russian Federation.
The fundamental document is the Labor Code of the Russian Federation. According to it, the employer is obliged to provide its employee with 28 days of vacation during the year.
Moreover, for each day compensation is paid equal to the average earnings for the same period of time.
The procedure for calculating the amount of compensation for vacation, as well as the terms of transfer, are also enshrined in legislation.
But it is imperative that both the employer and the employee understand the following important issues:
- what it is?
- accrual algorithm;
- normative base.
What it is
The term “vacation pay” refers to the payment of a certain amount of funds to an employee by the employer.
In this case, the employee does not fulfill the duties assigned to him according to the job description and is absent from the workplace.
If possible, the employee should study Chapter No. 19 of the Labor Code of the Russian Federation, entitled “Vacation”.
According to it, leave must be granted annually - previously, the employee could continue to work and receive wages.
According to Article No. 125 of the Labor Code of the Russian Federation, if an appropriate agreement is reached between the employee and the employer. then the vacation itself can be divided into several parts.
But at the same time, one of them must be at least 14 days. For each vacation, vacation pay is calculated separately, taking into account the length of service received by the employee.
Also, in each case, the employer will need to comply with the time for transferring funds. It must be remembered that when calculating the amount of vacation pay, the following periods of time are never included in the length of service:
- absence from work without a valid reason;
- if there was maternity leave;
- the employee took administrative leave “at his own expense” and at the same time their total duration exceeded 14 calendar days throughout the entire working year.
Vacation pay is equal to wages. That is why personal income tax is necessarily deducted from the entire amount of accrued funds - in the amount of 13%.
At the same time, it must be remembered that when calculating the amount of vacation pay, weekends and holidays must be taken into account.
The difference between wages and vacation pay lies in the following:
Always accrued only for time worked and calculated by day
Without exception, they are paid for calendar days - and at the same time they are necessarily calculated according to average earnings
Accrual algorithm
The employer must pay the statutory holiday pay in the prescribed amount exactly on time, otherwise a fine will be assessed.
The procedure for calculating the amount of vacation pay is relatively simple. The formula looks like this:
To calculate vacation pay, it is imperative to first determine the billing period.
By default, its value is 12 calendar months, which precede the start of the vacation itself (or dismissal).
If the duration of the billing period is different, you will need to select the year and month yourself.
At the same time, the procedure for calculating vacation pay is reflected in maximum detail in Government Decree No. 922 of December 24, 2007.
If there is a period selected by the personnel employee that should not be used to calculate vacation pay, this point must be taken into account.
In this case, they should be excluded from the calculation. The full list of days that must be excluded from the billing period is displayed in Government Decree No. 922 of December 24, 2007.
The third stage of calculations is the final one. A personnel employee or an accountant multiplies the number of days by the average daily earnings, after which the personal income tax is calculated and subtracted from the final amount.
To see if changes have been made to the calculation of vacation pay in 2016, see the article: changes to vacation pay.
How vacation pay is paid according to the Labor Code of the Russian Federation, read here.
The funds received as a result will need to be transferred to the employee within the period specified in the legislation in an accessible way (to a card account, issued in cash through the cash register).
You should remember the need for appropriate reflection of vacation pay in accounting. If this is not done, then there is a high probability that the Federal Tax Service will order a desk audit.
Which, subsequently, can lead to quite unpleasant consequences - the imposition of fines and other sanctions on the employer.
Normative base
To find out the terms of payment of vacation pay according to the labor code, it is imperative to study the regulatory framework in detail.
This will not only allow you to understand the most important issues affecting this topic, but also avoid various mistakes for the employer.
Studying the regulatory framework will allow the employee to independently check how correctly his employer has accrued vacation pay.
The most important regulations, taking into account the provisions of which the calculation of vacation pay is carried out, include:
- Decree of the Government of the Russian Federation No. 922 of December 24, 2007 (as amended on October 15, 2014);
- Labor Code of the Russian Federation dated December 30, 2001, approved by Law No. 197-FZ:
Paid annual leave
Particular attention should be paid to Article No. 136 of the Labor Code of the Russian Federation.
It describes in as much detail as possible the terms for transferring vacation pay to the employee’s account in a normal situation and when various factors arise.
The employer must work, after how many days vacation pay must be paid. Since violation of deadlines in this case is simply unacceptable.
An employee should familiarize himself with such an important issue as the calculation of vacation pay, as well as the procedure for paying it.
This will allow you to control your employer if something happens, as well as avoid various kinds of violations on his part.
The most important issues that need to be clarified are the following:
- deadlines;
- How does this happen;
- responsibility for offenses.
If an employee discovers any violations on the part of the employer, then it is necessary to resolve such issues through the labor inspectorate or the court.
But you should go to court only as a last resort if there is a serious violation of the law - complete non-payment of vacation pay or something similar.
Video: how to apply for vacation pay - answers to questions from practitioners
It should be remembered that in most cases, the courts, like the Labor Code itself, are on the side of the workers - since the employer is initially in a more advantageous position.
Deadlines
The terms for payment of wages are established by the current edition of the Labor Code - Article No. 136 of the Labor Code of the Russian Federation.
Based on this legislative provision, payments must be made no later than three days before the employee goes on vacation.
Moreover, in some cases this period should be shorter. The need for earlier transfers arises when the start of the vacation falls:
The employer must take this point into account, since delay is punishable by the application of various sanctions by the labor inspectorate.
Thus, according to the current edition of the Labor Code of the Russian Federation, the employee’s position cannot be worsened in any way.
That is why, even if there is a corresponding application from the employee himself with a request for payment of vacation pay later than the deadline established by the Labor Code of the Russian Federation (for example, the day before the start of vacation), changing the order will also be impossible.
How does this happen
The procedure for receiving leave for employees is completely similar to the procedure for receiving wages.
This operation is carried out in several stages:
- an employee of the HR department or an accountant or other authorized person calculates the value;
- the employee is notified in writing of the amount of vacation pay;
- the required amount of funds is transferred in a predetermined way:
- To the account of any pre-selected credit institution.
- In cash, through the organization's cash desk.
- Otherwise.
It must be remembered that for certain categories of employees, federal laws may establish other conditions for calculating and accruing vacation pay. This point is important to take into account.
Responsibility for offenses
If an employee perceives any violation of his rights in the employer’s actions, he must first try to independently warn him about the possibility of imposing fines and other sanctions.
This point is regulated by Article No. 236 of the Labor Code of the Russian Federation. If there is a delay in payment of vacation pay, the employer will be obliged to pay it to his employee with interest, the amount of which is 1/300 of the refinancing rate.
The amount of compensation can be changed based on the following documents of various internal documents. But only in a big way.
Find out whether a regional coefficient is calculated for vacation pay from the article: coefficient for calculating vacation pay.
How to apply for parental leave for a child up to 3 years old, read here.
A sample application for time off on account of vacation for 1 day, see here.
Moreover, obligations to pay compensation arise regardless of the presence or absence of the organization’s fault.
Both the employee and his employer should be sure to study the current legislation.
This will allow you to avoid the most common mistakes and the need to pay fines and compensation.
Vacation pay 2017
Payment of vacation pay 2017 is made taking into account the amendments made to Article 136 of the Labor Code of the Russian Federation. The employer is obliged to calculate average earnings, guided by the Regulations on its calculation, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007.
From this article you will learn:
- as prescribedLabor Code payment of vacation pay in 2017;
- what is the procedure for paying vacation pay in 2017;
- What is the deadline for paying vacation pay?