family psychology 

How many hours are holidays. How are vacation days calculated for an employee and who is entitled to a longer vacation

How to correctly calculate the number of vacation days that the employee has not yet used? In this article, we will consider the general procedure for determining non-holiday vacation days, and also consider some special cases with examples.

The need to calculate unused days of paid vacation may arise, for example, when, for calculating compensation upon dismissal, when replacing unused additional vacation days with cash compensation based on the employee. In addition, the employee himself may be interested in knowing how long he can count on vacation.

The procedure for determining the number of days of unused vacation is as follows:

  1. The vacation period of the employee is determined - that is, the period worked by the employee for this employer and giving him the right to the main annual leave.
  2. The number of days of the main vacation already used by the employee is counted.
  3. The number of days of unused basic vacation is determined.

First you need to decide what vacation experience is and how it is calculated.

How to calculate vacation time?

Vacation period is the length of service that gives the right to annual paid leave.

The periods of work included in the vacation period are determined by Article 121 of the Labor Code of the Russian Federation.

According to this article of the Labor Code, the following periods are included in the vacation period:

  • actual time worked by the employee;
  • The time when the employee did not work, but his place of work was retained for him;
  • Forced absenteeism through no fault of the employee;
  • Suspension of an employee from work due to failure to pass a mandatory medical examination;
  • Leave without pay within 14 calendar days;
  • Maternity leave.

Leave does not include the following periods:

  • absenteeism and absence from the workplace without a good reason;
  • Leave without pay for more than 14 calendar days;
  • Holiday to care for the child.

How is the length of service giving the right to vacation considered?

It is calculated starting from the first working day at this enterprise. The total period from the first working day to the present is considered. Periods that are not included in the vacation period are subtracted from the obtained value, according to the Labor Code of the Russian Federation. The end result is expressed in full months. A month in which less than 15 days are worked is not taken into account, a month in which 15 or more days are worked is considered fully worked and is taken equal to one.

Example:

The employee worked in the organization from 04/13/2011 to 10/08/2014. During this time, he took leave without pay - 20 days. Calculate his vacation experience.

From 04/13/2011 to 04/12/2014, three full years have been worked out, which is 36 full months.

From 04/13/2014 to 10/08/2014 worked 5 full months and 26 days.

That is, the total period of work at the enterprise is 41 months 26 days.

From this period we subtract the excluded period - 6 days of vacation without pay.

We get a vacation period of 41 months 20 days, rounded up to full months, we get 42 months.

Thus, the length of service of the employee, giving him the right to the main paid leave, is 42 months.

How to calculate the number of days of unused vacation?

Knowing the employee's vacation period and the duration of the annual basic vacation provided to this employee, it is possible to calculate how many vacation days he is entitled to for the entire vacation period.

The Labor Code of the Russian Federation establishes the minimum duration of the main paid leave in the amount of 28 calendar days, but this period can be extended for some categories of employees. We talked about this in. In addition, the employee may be entitled, in addition to the main paid, also additional paid leave, which we talked about.

To do this, the total duration of the employee's annual paid leave for the year is determined and divided by 12 months, the resulting value is multiplied by the number of months of vacation experience

Example:

The employee is entitled to annual paid leave in the amount of 28 calendar days. His vacation experience is 42 full months. How many calendar days of vacation is he entitled to for the specified period?

Days = 28/12months * 42 months = 98 cal. days.

Further, the days already used by the employee are subtracted from the total number of calendar days of vacation laid down for the entire period worked. The resulting value will be the number of vacation days that the employee has left to take off.

An example of calculating unused vacation days:

Smirnova A.A. works since 10.05.2009. From 03/01/11 to 09/30/12 she was on leave to care for a child up to 1.5 years old. During the period of work, she managed to rest 70 calendar days of vacation. She is entitled to 28 calendar days off per year. On 10/18/2014, she quits, and therefore she needs to pay compensation for unused vacation days. Calculate the number of days of unused vacation.

  1. Let's count vacation time:

We consider the experience from 05/10/2009 to 10/07/2014 - 65 months 9 days.

Days spent on parental leave must be deducted, that is, we exclude the period from 03/01/11 to 09/30/12 - 18 full months.

Vacation experience = 47 months 9 days. We discard 9 days.

Total, the length of service giving the right to leave = 47 months.

  1. We consider the total number of days of vacation due = 28 / 12 months. * 47 months = 109.67 days
  2. We consider the number of days of unused vacation = 109.67 - 70 = 39.67 cal. days.

It is for these days that you need to pay.

Legislation guarantees people who have labor contracts with business entities time to rest. Periodically, companies send employees on vacation, and this vacation period is paid according to established rules. If an organization or entrepreneur does not have an accountant, they can calculate vacation pay online using special services.

Vacation pay calculation

The calculation of vacation pay online calculator in 2017 can be used both in determining the amount of vacation pay for and additional periods of rest. And also when determining the amount of compensation when the termination of contracts with employees is carried out.

On your next vacation

To determine holiday pay, enterprises and individual entrepreneurs must apply the calculation period based on data for the previous twelve months.

Shorter periods of time can also be used, but the main condition for their use, the amount of vacation pay determined by such methods, should not be less than the standard calculation.

This vacation calculator determines amounts based on information from the previous year.

First of all, the amount of average earnings is calculated according to the following formula:

From the amounts of wages accepted for calculation, sick leave allowances, vacation amounts and other payments, which, in accordance with the current methodology determined by Resolution No. 922, should not be included here, should be excluded.

Since the employee for this billing period may have periods of disability, rest, etc., it is also impossible to take the months in which he did not work completely. Therefore, such periods of time should be excluded, and the effective coefficient 29.3 should be recalculated.

Holidays \u003d Earnings on average per day * Number of days on vacation

Attention! If the employee is entitled to the main one by the regulations of the enterprise or the legislation, then the same formula applies. For convenience, you can make a single calculation of vacation pay, in which these two periods are combined. Vacation pay is calculated using.

Compensation for unused vacation upon dismissal

If the employee has unspent days of rest at the time of his dismissal, then it must be calculated and issued.

By law, each month of work gives an employee 2.33 days off. At the same time, if less than 15 days were worked out in a month, then it is discarded and does not participate in the calculation. Conversely, if an employee has worked for more than 15 days, then the days are rounded forward, and the month is considered as a full month.

The number of unused days should be determined by the personnel officer, and entered into. the amount of compensation must be included.

The principle of calculating compensation is not much different from calculating ordinary vacation pay. Therefore, you can always use the online vacation pay calculator.

The definition of average earnings is as follows:

Earnings on average per day = (ZARPL1 + ZARPL2 + ... + ZARPL12) / 12/29, 3

If the month was not fully worked out, then it is necessary to recalculate the coefficient 29.3:

As a result, the amount of compensation is determined as follows:

Vacation pay periods

The law establishes that the employer is obliged to pay the accrued amount of vacation pay no later than 3 calendar days before the date the employee goes on vacation. If the payment date falls on a weekend or holiday, then it cannot be moved forward. In such a situation, it will be necessary to transfer vacation pay the day before.

If an employee writes an application for vacation right before it starts, then the law allows the company to transfer vacation pay within three days from the date of writing the document. It is strictly forbidden to delay the payment of vacation pay in order to make a payment with an advance or basic salary.

In addition, it must be borne in mind that the law does not prescribe an upper limit for the payment of vacation pay. As a result, the company can pay this amount in advance, without waiting for a period of 3 days. This can be done even 2 weeks before the start of the holiday.

Important! The date of transfer of vacation pay cannot be postponed, even if the employee is further reduced, or he wrote an application for leave with further dismissal. Payment must be made 3 days before the vacation, and the remaining transfers must be made on the final business day at the enterprise.

If the company fails to pay vacation pay, penalties may apply:

  • 30-50 thousand rubles. - for a company (legal entity);
  • 10-12 thousand rubles. - to the responsible official;
  • 1-5 thousand rubles. - for an entrepreneur.

Attention! If such a violation is detected again, and before that the employer has already been punished for failing to transfer the deadlines, then the amount of fines can increase significantly.

personal income tax from vacation pay

Vacation pay is part of the employee's salary, and it is necessary to accrue personal income tax on it, and then transfer it to the budget. The payment is already transferred to the hands of the employee without the amount of tax.

To determine the tax, you need to apply the rate:

  • For Russian citizens - 13%;
  • For foreign citizens - 30%.

The calculated tax must be transferred to the budget on the last day of the month when it was determined. If such day falls on a weekend or holiday, the transfer deadline is postponed to the next business day.

The amount of vacation pay and the tax accrued on them must be shown in the 6-NDFL report. If the transfer of vacation pay to employees occurred on different days of the month, then for each such case it will be necessary to make a separate entry in the report. If payments were made to someone on the same day, then they can be shown as a single block.

When filling out the report, lines 100 and 110 record the date when vacation pay was paid. Line 120 indicates the last day in the month when, according to the law, the tax must be sent to the budget. In lines 130 and 140 - the amount of vacation pay received and the tax withheld from it.

Contributions to the Pension Fund of the Russian Federation and compulsory health insurance from vacation pay

When determining the amount of vacation pay, the final payment must be subject to contributions to social funds.

This rule includes:

  • Basic annual leave;
  • Additional vacation time for non-standard working conditions;
  • Study leave while studying at a higher institution and working;
  • Other similar types of leave that may be established by company regulations.

But there are some types of vacation period for which contributions cannot be charged. This:

  • Additional rest time for victims of the Chernobyl accident and those who participated in the liquidation;
  • Leave that is granted for the treatment of an occupational disease or injury at work.

Attention! Since vacation pay is a type of employee's income, they must be included in the base when calculating the amount of payments to the funds. Their determination must be performed in the same month when the vacation was accrued. Payment of contributions to the budget must be made before the 15th day of the month following the month of calculation.

Vacation is a time that employees look forward to. However, you should be prepared to defend your interests. You can find out how vacation days are calculated in order to get exactly the amount of rest that an employee is entitled to under the laws of the country. The Labor Code regulated the lower limit of the days an employee could count on. However, no one limits the employer if he wants to improve the performance of the staff by providing additional days for rest.

Legislation. Vacation and its duration

Of course, Russian law could not but regulate the number of days that should be provided to the employee. Thus, Article 115 of the Labor Code of the Russian Federation directly regulates this provision.

It says that the employee has the right to the next vacation, which is granted annually, and the number of days in it can be twenty-eight calendar days.

Separately, there are lines stating that more days of rest can be provided, but only for professions that are included in a certain list.

It is also worth highlighting Article 37, which stipulates the right of every employee to receive legal rest. Article 114 can be safely attributed to the same group, which states that the employee has the right to maintain average earnings for the period of his annual rest.

However, it is worth considering that the employer can change the number of days of annual leave, but only upwards. At the same time, this situation must be agreed upon by the management and must be indicated in the internal documents of the organization. Often, enterprises use the standard duration of the annual basic paid leave, namely twenty-eight days.

Who is entitled to longer holidays?

The duration of vacation days is regulated, as mentioned above, by Article 115 of the Labor Code of the Russian Federation, however, it is worth noting that more days of annual leave can also be provided for by law.

For example, employees who have not reached the age of majority are entitled to a longer vacation, namely thirty-one calendar days. The calculation of vacation days for employees of children's educational institutions is also different, the total number of vacation days is forty-eight. Also, this group of employees who were lucky enough to get a longer period of rest can be attributed to True, their vacation is only two days longer, that is, it is thirty calendar days.

Vacation types

It is also worth noting that there are several types of vacations. The main one is paid annual leave. It is provided to employees of all industries. That is, in any case, the employee will receive his legal twenty-eight days of vacation.

But it is also worth noting a special group, the so-called additional holidays. They rely on those who work on an irregular schedule or are associated, for example, with hazardous production. Vacation days may vary. But in general, workers in hazardous production receive two additional weeks of rest, that is, fourteen paid calendar days.

Educational holidays can be singled out separately. However, they are issued only under two conditions:

  • This education, both higher and secondary, should be obtained by the employee for the first time. Retraining does not involve the provision of paid leave. However, an employee can take days at his own expense;
  • Availability of a call certificate from the place of training. It must contain information about the educational institution, the date of the beginning and end of the session, have information about which course the student is studying in, contain his data, and also have all signatures and seals.

First vacation. How much is due?

What to do with the calculation of vacation days if the employee has not worked for a whole year yet? It is worth noting that the employee has the right to go on vacation after having worked at the enterprise for at least six months. This does not take into account movements within the organization.

That is, if an employee got a job in one department, and then moved to another, he is entitled to leave for the entire period of work not at a specific workplace, but at the enterprise. Therefore, a situation may arise when an employee just came to the team and immediately went on vacation.

If the employee worked for six months, that is, exactly half of the entire year, then the personnel department can proceed to calculate the number of vacation days. Annual leave in the general case will be two weeks, that is, fourteen days. The calculation of additional leave is carried out according to a special formula. An employee can turn to special resources for help, for example, there are vacation days calculators.

Calculation of additional leave. Nuances

If an employee has fully worked for six months and wants to go on vacation, the employer has the right to provide him with it. In this case, there are no problems with the main annual leave. It will be exactly half of the due vacation, namely 14 days.

What to do with extra leave? In fact, if an employee works in harmful conditions, in increased danger, then he can receive an additional fourteen days of vacation. That is, logically, in six months he can get seven days of vacation. Is it so?

In the case of hazardous leave, it should be borne in mind that it is provided only for the time when the employee was involved in hazardous production. That is, if an employee was on sick leave for more than two weeks or worked in another position, then he may not receive his rest days.

Practical example

Sergey Ivanov, an employee, worked at the enterprise for eight months. Of these, he spent two as an intern, and the rest he worked in harmful working conditions. What can he expect from the employer if he wants to go on vacation? Vacation days can be calculated as follows:

  • Since the employee has worked for six months, he can issue 14 days of annual leave.
  • Provided that the employee was in hazardous work for six months, he can also count on seven days of additional leave.

In total, Sergey Ivanov can count on 21 days of vacation.

Billing period: an important concept

It is noteworthy that many employees mistakenly think that vacation is granted to them for a calendar year, that is, for the period from January to December. This is not true. A year is really taken into account, but only from the moment the employee is employed at a particular enterprise.

This means that if an employee got a job in April, then his billing period will now be constantly used from April to March of the next year. It is for this period that the number of vacation days is calculated.

Settlement period. Examples

If the employee got a job in April 2016, then he is entitled to full leave after eleven months. This means that already in February he can apply to the personnel department with an application for a vacation of 28 calendar days.

However, an employee can take a vacation and partially. That is, if Georgy Petrov came in April 2016 and leaves in April 2017, but draws up only 14 days of vacation, then the rest of the days do not burn out. He can take them later, for example, in December.

At the same time, in December, the personnel department draws up a calculation note, which indicates that vacation is taken not for the period April 2017 - March 2018, but for the old one. And for a new one - vacation days continue to accumulate.

Vacation days calculation. Formula

How to understand how many days an employee is entitled to leave, provided that he has not fully worked out the billing year? You have to do some math. Of course, it is much easier to use the vacation days calculator, which is enough now on various resources. However, it is also easy to carry out the calculation yourself.

To do this, it is worth determining how much each month of work “weighs”. To do this, it is necessary to determine how many days of labor leave are provided at the enterprise, and then divide it by 12, that is, by the number of months in a year. In general, when employees receive twenty-eight calendar days, one month is equal to 2.33 vacation days.

Now you can start counting, you need to multiply this number by the number of months that the employee has worked. The resulting number is then rounded up if necessary.

Practical example

Days is quite simple, but it is better to see its application in a practical example. So, if an employee has worked eight months of his billing period and wants to take all his days worked, then he will have to calculate how much he is entitled to.

At the enterprise, employees are given four weeks of vacation, that is, 28 days. Then one month can be taken for 2.33 vacation days. That is, you can then multiply 2.33 by eight, that is, by the number of months worked.

Thus, in this case, the employee must be granted annual leave of 18-19 days.

Calculation of days of additional leave. Peculiarities

But what if the employee also wants to receive additional leave? Also count. In the general case, everything is taken into account in a similar way. So, if fourteen days are supposed for the whole year, then one month is equal to 1.16 days of vacation. This number is obtained by dividing the total number of vacation days by the number of months in a year.

However, it is worth carefully checking whether the employee has really worked all this period in full? For example, days spent on sick leave for more than two weeks, as well as administrative leave with the same duration, are thrown out of the billing period.

So, if an employee who has worked for eight months should receive another 9 days of vacation for harmfulness. However, if from the hours worked he was on administrative leave for a month, and for another three weeks on sick leave, then he will be granted leave of such a plan only for the remaining six months, that is, in the amount of seven days.

Vacation pay calculation

Telling how to correctly calculate the number of vacation days, it is necessary to mention one more important point: payment for vacation days. Here, employees and accountants should also be careful. As already mentioned, Article 114 of the Labor Code of the Russian Federation says that the employee receives vacation pay, which is calculated according to average earnings. What does this mean?

To calculate vacation pay, two indicators are needed, namely wages and the number of days worked.

Salary is a reward for work, for hours worked. However, this does not include bonuses that are of a one-time nature, material assistance, the amount of vacation pay for past holidays, as well as payment for days on sick leave.

Days are also taken into account by a special coefficient. Each month that the employee has worked in full is counted as 29.3 days. This number is based on the average number of working days per year, excluding public holidays.

That is, if an employee has a salary of 30,000 rubles and at the same time worked for twelve months in full, then his calculation has an extremely simple form:

  • 360,000 rubles - the amount of wages for the billing year;
  • 351.6 - the number of days worked.

In total, one day of vacation is paid in the amount of 1023 rubles and 89 kopecks. Payment for annual leave, additional or student leave is made in the same way. It is also worth considering that vacation is provided in calendar days, that is, weekends that fall during the vacation period are also paid.

The calculation of annual leave days is the work of the personnel or accounting department. However, the employee can independently check whether his rights are infringed. To do this, it is enough to apply a simple formula or use a calculator to calculate such an indicator. In any case, the vacation will not be overshadowed if the employee knows his rights.

Uninterrupted rest time provided to an employee to restore his ability to work is commonly called annual paid leave. The right to it arises for each employee of the enterprise who has concluded an employment contract. Its restriction is prohibited by law, regardless of the category of workers (seasonal, temporary, etc.). In addition, such a privilege to a well-deserved rest upon dismissal is not lost or canceled. Namely, compensation is due for unused vacation days. How to calculate their number - we will analyze in the article.

Legislation


Work experience

This parameter is based on the period from the date of the device to the moment of the alleged dismissal, and not at all the calendar year. An incomplete month is considered according to the following rule:

  • less than 15 days worked - a month is not accepted for calculation;
  • the employee worked 15 or more days - the month is rounded up to the full.

For example: an employee worked in the organization from March 17, 2011 to August 19, 2012. Accordingly, the billing period will be 17 months and 3 days. According to the rounding rule, leave is due for a full 17 months of service. Based on the number of statutory annual leave (28 kd), for each month worked, an employee is entitled to 2.33 days of rest. In this case, the employee has 39.67 vacation days.

Calculation algorithm: 28: 12 * 17 = 39.67

Unused vacation

This parameter is calculated as the difference between the total number of vacation days due to the employee and those already provided for the entire period. In our example, the employee rested 2 times for 14 days. Therefore, the balance of the vacation, for which monetary compensation is due, is calculated by the formula:

39.67 - 28 = 11.67 days, where:

  • 39.67 - the prescribed number of vacation days for the period from 03/17/2011 to 08/19/2012;
  • 28 - used days (2 times for 14 days).

All that is required when calculating the days of unused vacation, as well as the compensation due for them, is attentiveness and compliance with the calculation procedure provided above.