Names 

60 calendar days. How to calculate vacation pay: examples for beginners

Calculation of vacation days in 2019 - an example and a general algorithm for how vacations are calculated can be found in our article. And of course, find out if something has changed in this calculation since 2019.

How vacation time is calculated: basic rules

  • when sending an employee on vacation and issuing vacation pay;
  • payment of compensation for unused vacation with or without dismissal.

In both cases, the calculation calendar days vacation takes place general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, just such a period of time is provided for rest for employees of most companies.

Study the nuances of granting additional holidays using the materials of our website:

  • "Additional leave for irregular working hours" ;
  • “The Supreme Court clarified how to calculate the duration of additional holidays” .

Thus, the first thing to do before calculating calendar days for calculating vacation is to determine the length of service of the employee in the organization.

IMPORTANT! In general, a person can take a vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can leave to rest earlier. Rest for subsequent years is provided at any time according to the order of holidays established by the employer.

After the length of service has been calculated, it is necessary to determine how many days the employee is entitled to count on the vacation calendar. You need to proceed from the following: with a generally accepted 28-day vacation provided in calendar days, for each month worked, an employee is entitled to 2.33 days of vacation (28 days / 12 months).

Calculating vacation time

We start counting the length of service from the date the vacationer is hired. In other words, the calculation is carried out not according to calendar, but according to the so-called working years.

Example 1

For an employee who was employed on 04/11/2017, the first working year will be from 04/11/2017 to 04/10/2018, the second - from 04/11/2018 to 04/10/2019, etc.

When calculating vacation days for the worked period of an employee, we take into account the time when he:

  • directly worked;
  • actually did not work, but the position was retained for him;
  • was on vacation at his own expense (but not more than 14 calendar days per year);
  • was forced to skip work due to illegal dismissal or suspension;
  • was suspended for failing a mandatory medical examination through no fault of his own.

The answer to the question of whether vacation days are excluded from the calculation of vacation pay is partly positive. So, we exclude from experience:

  • vacation periods without pay over 14 days;
  • "children's" holidays;
  • time away from work good reasons.

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

In Art. 120 of the Labor Code of the Russian Federation, a rule is fixed, according to which non-working holidays falling on vacation are not included in the vacation itself. In practice, there are 2 options for calculating vacation days:

  1. The vacation period is indicated by its start date and the number of calendar days. In this case, the employee leaves the vacation 1 day later.

Example 2

The leave was granted to the employee from 03/04/2019 for 14 calendar days. March 8 is a holiday, so he should start working not on March 18, 2019, but on March 19, 2019.

  1. The vacation period is indicated by its start and end dates. In this case, the used days of rest are the days of the corresponding time interval minus holidays.

Example 3

The leave was granted to the employee from 03/01/2019 to 03/14/2019. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls on this period, the vacation is considered to be used in the amount of 13 days.

Making a calculation for a vacation in incomplete month, you should also take into account the calendar days that fall on the worked period, and not just working (actually worked). So, holidays, as well as weekends that do not fall under the periods listed in clause 5 of the Regulation approved by government decree No. 922 of December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .

Find out how to extend vacation for sick leave during vacation.

How to calculate vacation days in 2019 (example)

Let's give an example of calculating the days of the billing period for vacation in 2019, taking into account the above subtleties and nuances.

Let's say an employee got a job in a company on 06/17/2016.

During his tenure, he:

  • was ill from 12/04/2016 to 12/12/2016 and from 02/12/2017 to 02/19/2017;
  • took a vacation at his own expense from 04/07/2017 to 04/13/2017 and from 08/24/2017 to 09/13/2017;
  • was on paid leave from 06/02/2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.

From 01/15/2019, he decided to quit, having previously taken all the days that he did not use during his work.

see also “How to arrange a vacation with subsequent dismissal?” .

Let's see how many days of paid rest he has the right to count on if the company has adopted a standard vacation of 28 days.

Step 1. Determine the experience.

The total work experience from 06/17/2016 to 01/15/2019 will be 2 years 6 months and 29 days.

We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods in which the employee's place of work is retained.

Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:

  • for the working year from 06/17/2016 to 06/16/2017 - 7 days (from 04/07/2017 to 04/13/2017);
  • for the working year from 06/17/2017 to 06/16/2018 - 21 days (from 08/24/2017 to 09/13/2017).

The second period does not fit into the 14-day limit, which means that 7 days of excess from the length of service will have to be excluded.

Thus, the vacation period is 2 years 6 months and 22 days. We round up to full months, discarding 7 days, and get 2 years and 7 months.

Step 2. We subtract the number of vacation days that the employee is entitled to for the specified period.

This is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months \u003d 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated 07.12 .2005 No. 4334-17) in favor of the employee Total 73 days.

Step 3. Determine the number of unused vacation days.

During the work period, the employee took vacation three times:

  • From 06/02/2017 to 06/22/2017. This period fell on a non-working holiday on June 12, so not 21, but 20 days of rest were used.
  • From 03/30/2018 to 04/19/2018. There were no holidays here, and the vacation was 21 days.
  • From 08/29/2018 to 09/11/2018. There were no holidays here either, and the vacation was 14 days.

Total unused leaves 18 days (73 - 20 - 21 - 14). Their employee can take time off immediately before dismissal - from 12/21/2018 to 01/15/2019 (taking into account New Year holidays). So, the calculation of vacation in 2019 is an example with detailed description, produced.

Results


Everyone who works in an official enterprise should be aware of the exact amount working days for any period of time. This will help to correctly calculate your days off and not fall for the bait of negligent bosses who want to make money on you. You will learn about all this and even more by reading the article.

Also in Soviet times in people work week consisted of six days. Accordingly, the vacation was calculated taking into account the average monthly working days - 25.4. And the working days were calculated as follows: all holidays and holidays were subtracted from 365 days. Sundays, and then this number was divided by 12. But there were also leap years. For the accuracy of calculations, these years were also taken into account and calculated average for several years.

To date, the law establishes a working week lasting five days and no more than 40 working hours per week. calendar days equals 29.3. From this, you can calculate the average annual number of calendar days:

the average number of working days in a month is multiplied by the number of months (29.3 * 12 = 361.6).

This number should be taken into account when calculating payment. vacation days And .

Average number of working days per month for calculating vacation pay

We bring to your attention the current calculation of vacation pay:

Vacation pay = Average earnings per day * Number of vacation days

The amount of vacation pay also depends on the increase or decrease in the rate.

Vacation days are usually counted by calendar days. In total, the employee is credited with 28 days. Moreover, the employee does not have to leave immediately for the entire period, but can take him off in parts during the year.

Employees who have not reached the age of majority must have 31 days of leave, and people with disabilities 30 days.

Example and procedure for calculating vacation pay

- this is essentially the same salary, only they consider it for the time when you do not go to work.

According to Article 74 of the Labor Code, workers have at their disposal paid leave every year. It is given with the preservation of salary and position. During the vacation you are required to accrue vacation pay, their size is approximately equal to the salary for the same time. They are easy to calculate. Even for a person who knows nothing about accounting, there is a completely simple formula: vacation pay = the amount of payments for the reporting period is divided by the number of days, and multiplied by the number of days of the vacation period.

That is, the amount of vacation pay depends on the average daily earnings during the previous period. To do this, you need to calculate overall size for the working year, and then divide it by the number of days. For this purpose, non-working days are subtracted from the number of calendar days for a certain period. This is how we calculate the average daily wage. To find out the amount of vacation pay, we multiply the resulting number by the number of days in the calendar for the vacation period.

Examples of solving problems for calculating the amount of vacation pay

Task #1

Given: The employee was accepted on 02/02/2015. For the period from April 2015 to March 2016, he received 182,430 rubles. From 04/17/2016, he takes the prescribed basic leave of 28 calendar days. That is, his vacation will last from April 17 to May 16, 2016 inclusive.

Q: How much vacation pay?

Explanation: The attentive reader will notice that it turns out 30 days. That's right, it's just that May 1 and 9 are days off, and May 1, 2016 fell on Sunday, which is why the day off was moved to Monday. And those 2 extra days off added to the vacation. But this fact does not affect the payment. If the main vacation is given for 28 days, then 28 days are paid, regardless of the extra non-working days.

  1. 182430: 29.3:12 = 518.85 (rubles) - the amount of average daily payments
  2. 518.85 x 28 = 14528 (rub.)

Answer: The employee will receive 14528 rubles. for 28 days of vacation.

Task #2

Given: 08/03/2014 the employee started working. From May 25, 2015, he was given a duration of 24 days. During the working period, he earned 84,000 rubles.

Q: How much vacation pay will an employee receive?

Explanation: The settlement period is considered from August 2014 to April 2015, that is, an incomplete year - 9 months. August included as full month, despite the fact that the employee was hired on the 3rd - since August 1 and 2 turned out to be days off.

  1. 273 - 5 = 268 (calendar days)
  2. 84000: 268 = 313.43 (rubles) average daily salary
  3. 313.43 x 24 \u003d 7522.39 (rubles) vacation pay

Answer: The employee will receive 7522.39 rubles. in 24 days.

Task #3

Given: An employee goes on vacation for 28 days from 06/16/2016. Before that, she spent 3 years in. The salary of the employee, according to the position and relevance on the day of going on vacation, is 15350 rubles.

Question: What will be the amount of paid vacation pay?

Explanation: Since the previous calendar year she did not receive any payments through no fault of her own, the tariff scale, or the official salary, the amount of which is relevant on the day of going on vacation, is connected to the calculations.

  1. 15350 x 12 \u003d 184200 (rubles) the amount of estimated payments for 12 months
  2. 184200: 29.3:12 = 523.90 (rubles) hypothetical average daily wage
  3. 523.90 x 28 = 14668 (rub.)

Answer: The employee will receive 14668 rubles. holiday pay.

Special conditions for calculating payments

Working hours

It often happens that holidays and weekends coincide. Then the day off is postponed. Business days start after a holiday or non-working day.

The pre-holiday working day must end one hour before its official end. This applies to all types of work week.

Maximum, by law, work time no more than 40 hours per week.

Various enterprises can determine for themselves how many hours and days the working week will be. If the workweek is less than what is required by law, employees must still receive full pay.

Reduction of working hours is established in case of:

  • If the company employs an employee of the age of incomplete capacity. In this case, he is assigned 36 hours a week.
  • If the employee is between fourteen and 15 years of age and works during the holidays, then he must work no more than 24 hours a week. If a teenager earns extra money in his free time, then the number of hours should not be more than half of the figure indicated above, that is, 18 hours for a teenager, 12 hours for a 14-15 year old.
  • If an employee works at an enterprise, which is harmful to health, the maximum number of hours should not exceed 36.
  • Also working hours have separate categories of workers. Such as teachers, doctors, etc.
  • Entrepreneurs can reduce working hours at the expense of the enterprise for women with children with disabilities or young children under the age of 14.

Businesses have the right to decide on reduced hours of work or other benefits.

Calendar holidays

Most people almost by heart remember the number and order of public holidays giving employees a day off. Some of them are permanent, and some change every year. In 2016 there are 14 of them.

Employees working under an employment contract are entitled to leave in accordance with Article 114 of the Labor Code of the Russian Federation. How many vacation days are required per year depends on the nature of the activity and certain features the employee himself.

Vacation duration

Vacation duration for Labor Code- 28 days. This is the minimum duration. Longer vacation is issued certain categories employees in accordance with applicable law. It can also be provided for by a collective and labor agreement.

To determine the duration, it is necessary to understand whether it is necessary to count 28 calendar or working days of vacation. This issue is reflected in Article 120 of the Labor Code of the Russian Federation - vacation is considered in calendar days. All days off that fall within this period are considered holidays, and, accordingly, are paid. For more information on whether weekends are paid on vacation and how the calculation is done, read the link. As for holidays, they are not included in the vacation and are not payable. For example, an employee took a vacation for the period from June 6 to June 30 - 25 days. June 12 is a holiday. Therefore, the employee will actually spend 24 days on vacation, and for them he will receive vacation pay.

Additional leave

Leave is possible for more than 28 days. Article 163 of the Labor Code of the Russian Federation defines the categories of persons entitled to additional leave. How many calendar days of additional leave per year is determined for each category separately. For a longer vacation are entitled:

Additionally

Teachers are also entitled to additional vacation days. Depending on what position they hold and in which educational institution they work, vacation can be 42 or 56 calendar days.

  • Workers who work in hazardous or hazardous conditions labor. They are entitled to a minimum of seven additional days of rest, and the maximum duration is prescribed in employment contract based on an industry agreement.
  • Workers with special working conditions. Their list is determined by the Government of the Russian Federation.
  • Employees with irregular working hours. They are entitled to an additional three days of rest.
  • Minors - additional rest of three days.
  • Persons with disabilities - two days more. Read about additional leave for disabled people under the Labor Code.
  • Civil servants - optional.
  • Persons residing in the territory Far North are entitled to additional rest from 8 to 24 days.

This list is not exhaustive. Additional leave may be provided collective agreement for seniority, for individual positions, etc.

Additional leave can be issued as one continuous period with the main one, or separately. Also, additional leave can be partially or fully compensated by a cash payment, with the exception of the list of persons in accordance with Art. 126 of the Labor Code of the Russian Federation.

Holiday division and call from it

Consent to share vacation

Not all employers are willing to give their employee a full vacation of 28 days at a time. However, if the employee is against dividing his vacation into parts, the employer has no legal grounds to divide it forcibly (Rostrud Letter of 07/17/2009 N 2143-6-1). This means that in the absence of consent, the employee immediately receives all 4 weeks of rest.

Vacation can be issued as a single period of 28 or more days, or divided into parts. Based on Article 125 of the Labor Code of the Russian Federation, one of the parts of the vacation cannot be less than 14 days. The remaining days are provided in any number as agreed by the employee and the employer.

Vacation may be interrupted due to operational needs. The employer has the right to call from vacation only with the consent of the employee himself. The unused part of the vacation must be issued to the employee before the end of the current year or attached to the vacation in next year. The employer does not have the right to withdraw from vacation:

  • minor person;
  • a pregnant woman;
  • an employee working in a hazardous or hazardous environment.

Vacation experience

The length of service, which is the basis for calculating leave, in addition to the time the employee directly performs his duties, includes:

  • period of forced absenteeism;
  • the period when the employee did not fulfill his duties due to failure to pass the mandatory medical examination and safety briefing through no fault of their own;
  • leave without pay, granted at the request of the employee, provided that its duration was not more than fourteen days.

Note: the vacation period also includes the period of maternity leave (in the standard version, 140 calendar days).

At the same time, the length of service for calculating annual paid leave does not include:

  • the period when the employee was not at the workplace without good reason in accordance with Article 76 of the Labor Code of the Russian Federation;
  • parental leave.

The video discusses information on the provision of annual leave

The procedure for granting leave

During the first year of work, the employee has the right to apply for. By agreement between the employee and the employer, leave may be granted earlier.

At the request of the employee, before the expiration of the six-month period, the employer is obliged to issue a vacation:

  • a woman before or after a sick leave for pregnancy and childbirth;
  • to a minor;
  • adoptive parent, if age adopted child less than 3 months;
  • in other situations provided for by labor laws.

In later years labor activity vacation can be granted at any time, based on the vacation schedule.

We are ready to answer your questions - ask in the comments

Since information on accrual of vacation pay is very popular on our website and forum, we decided to compile for beginner accountants a small memo with example calculations. The article shows how to calculate vacation pay in two cases: when the billing period has been fully worked out and when there were exceptions in the billing period. Also in the article there is an answer to the question why the average monthly number of calendar days is 29.3.

Why is the average monthly number of calendar days equal to 29.3

In order to calculate vacation pay (or compensation for unused vacation), it is necessary to determine the average daily earnings. When calculating it, you need to use a certain coefficient called the "average monthly number of calendar days." This coefficient is unchanged, and its value is always 29.3 (Art. Labor Code of the Russian Federation).

What is the reason for this number? It represents the number of calendar days in a year, reduced by the number of non-working holidays and divided by 12 months.

Average daily earnings \u003d earnings for the billing period: 12: the average monthly number of calendar days

Let's take an example.

Example 1

The employee goes on regular paid leave for 14 calendar days. Earnings for the billing period is 780,000 rubles. The accountant calculated that the average daily wage is 2,218.43 rubles. (780,000 rubles: 12 months: 29.3). This means that the amount of vacation pay is 31,058.02 rubles. (2,218.43 rubles × 14 days).

Billing period not completed

In the billing period, the employee could be, for example, on sick leave. This time is excluded from the billing period (clause 5 of the Regulations).

The formula for calculating the average daily earnings in this situation will be as follows:

Average daily earnings = payments that are included in the calculation of average earnings: (average monthly number of calendar days × number of fully worked months + number of calendar days worked in partial months)

Let us give examples of calculations.

Example 2

The employee's salary is 20,000 rubles. The employee applied for leave from July 8, 2019 for 14 calendar days. The billing period is from July 1, 2018 to June 30, 2019. At the same time, in April 2019, the employee took sick leave for 10 days (from April 1 to April 10). Therefore, in April 2019, he received a salary in the total amount of 13,000 rubles.
Step 1. We determine the payments that are included in the calculation.
20 000 rub. × 11 months = 220,000 rubles. (total amount of payments for fully worked 11 months, except April).
In April 2019, the employee was paid 13,000 rubles. Therefore, the amount of 233,000 rubles is accepted for calculation. (220,000 rubles + 13,000 rubles).
Step 2 Determine the number of calendar days worked in partial months.
April 2019 is not fully completed. In total, there are 30 calendar days in April, and the days worked (from the 11th, when the employee went to work after illness) account for 20 calendar days (30 days - 10 days).
To determine the number of days worked in April, we use the formula:
29.3 days: number of calendar days in a month when an employee was on sick leave × number of calendar days in a month that accounted for hours worked in that month.
In total, in April 2019, 19.5333 days were worked. = 29.3 days: 30 days × 20 days
Step 3 Determine the average daily earnings.
Now apply the obtained values ​​in the above formula. Total average daily earnings will be 681.6187 rubles. (233,000 rubles: (29.3 × 11 months + 19.5333 days)).
Step 4 Determine the amount of vacation pay.
The employee goes on vacation for 14 calendar days. This means that the amount of vacation pay will be 9,542.66 rubles. (681.6187 rubles × 14 days).

Beginning of a period (or through a slash or a dot)
End of period (or through a slash or dot)
Marked weekends of the week
P IN FROM H P FROM IN
Take into account the decrees of the Government of the Russian Federation on the transfer of days
YES

Calculation of working days and holidays

The calculator is quite simple, but nevertheless, in my opinion, it is very convenient for calculating the number of working days between arbitrary dates.

The calculator uses data on the transfer of working days and holidays, which are contained in the annual resolutions of the Government of the Russian Federation.

Of course, there are many such calculators and we are not original in this, but there are a few highlights that I think you will like, and can be used to create other calculators.

The first highlight: We can not take into account the holidays that are contained in the decrees of the Government of the Russian Federation, but take into account only weekends (for Russia, Saturday and Sunday)

The second highlight: For those countries that have other days of the week as days off (for example, in Israel, the days off are Friday and Saturday), you can specify which days of the week will be days off. This is convenient not only for other countries, but also for local use, when it is known that we work in shifts, every Thursday, Saturday and Tuesday.

The third highlight: We can use a completely arbitrary system of days off, set in a certain form (there is no display of this function on the site, although the functionality is working) and for everyone, it will not be difficult to build a production calendar for Belarus, Kazakhstan or Serbia.

A nice side effect of this calculator is also the calculation of the number of days between two dates. Moreover, she calculates the difference in the same way as it is done in the accounting department and the personnel department. That is, if a person works from July 1 to July 8, then it turns out 8 days. Since the last day is considered a working day.

Unlike mathematical and astronomical calculators, where with the same data, 7 days are obtained. This error in one day appears due to the fact that in personnel decisions the last day is always a working day and must be taken into account, and in exact and abstract calculators it is considered that July 8 comes at midnight (0:0:0) and the difference between midnight July 1 and midnight July 8 (or 23 hours 59 minutes 59 seconds 999 milliseconds, 999999 microseconds, etc. July 7) will be exactly 7 days.

The basic principle that the bot adheres to is the frequency of weekends during the week. If this is observed, the calculator will give you the result you expected.

It is unfortunate that the decrees of the Government of the Russian Federation still do not introduce a QR code, where for machine processing all holidays for the current code would be indicated. This would simplify the work of a certain circle of people.

Holidays and transfers on the territory of the Russian Federation are taken into account from 2010 to 2019 inclusive.

For users who need to calculate the first working date after a vacation or business trip or other period of time, pay attention to this calculator here Date of return to work from vacation, decree online

Syntax

For Jabber clients

slave_d date.start; end.date;week

a week - gives full information how to calculate working days and hours. The week consists of seven characters 0 or 1, where each character has its own role. 0 - the person works, 1 - the person does not work (day off). If the week is empty, then the code 0000011 is used - that is, Saturday and Sunday are days off.

I would like to note that this is a calendar week and this indicator shows how you rest during the week. We start numbering the week from zero and this day is Monday, then comes Tuesday -1, Wednesday -2, etc.

the date of the beginning - date in the form DD/MM/YYYY - indicates the beginning of the range for which the number of working days is calculated

end date - date in the form DD/MM/YYYY - indicates the end of the range for which the number of working days is calculated

ATTENTION! The date can also be entered with a dot or a slash. Through a dot it is more convenient to enter on cellular and tablets, and through a slash it is more convenient on a computer on the keyboard on the right (numerical panel)

Examples of using

rab_d 1/1/2014;31/12/2014

in response we will receive

The number of days between two specified dates 365

Number of working days 247

Number of weekends and holidays 118

rab_d 2/7/2010;25/10/2013

In response we get

Number of days between two specified dates 1212

Number of working days 827

Number of days off and holidays 385

rab_d 20/1/2010;10/2/2014;0101001

In response we get

Number of days between two given dates 1483

Number of working days 797

Number of days off and holidays 686

The previous example, just ignore public holidays. As a use case, shift duty, security, etc.