How to calculate vacation pay correctly. How is employee leave calculated? Determining the billing period

The amount of vacation pay is calculated as the product
average daily earnings
by the number of days of vacation provided.

ZPsr. x Dotp.

The duration of basic paid leave is 28 calendar days.
Leave may be granted in full or may be divided into parts, but one of them should not be less than 14 days.

Payments taken into account when calculating vacation pay

Vacation pay is based on average earnings, determined in accordance with
with the Regulations on the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
To calculate it, all types of payments provided for by the remuneration system and used by a given employer are taken into account.
Such payments include:

• wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;
• wages accrued at piece rates;
• fees accrued in art organizations for employees who are members of payroll these organizations, and (or) payment for their labor, carried out at the rates (prices) of the author's (production) remuneration;
• allowances and additional payments to tariff rates (official salaries) for length of service (work experience), academic degree, academic title, for combining professions (positions), expanding service areas, increasing the volume of work performed;
• payments related to working conditions (harmfulness), as well as the amount of accrued regional coefficients, payments for work at night, weekends and non-working holidays, for overtime work;
• bonuses and rewards provided for by the remuneration system;
• other benefits applicable to this employer.

When calculating average earnings, social payments are not taken into account,

not related to wages. These include financial assistance, payment of the cost of food, travel, training, utilities, rest, etc.

Billing period

The calculation period for any work mode is 12 calendar months preceding the period of leave. (Article 139 of the Labor Code of the Russian Federation)

The pay period does not include the time when the employee:

• received temporary disability or maternity benefits;
• had the right to average earnings in accordance with labor legislation (was on vacation or on a business trip).
  The only exception is that the employee is entitled to average earnings during breaks to feed the child, but this time is not excluded from the billing period;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff;
• was released from work for other reasons, provided for by law(for example, leave without pay).

Formula 1
calculating average daily earnings for vacation pay

ZPsr. = ZPf. / 12 months / 29.3

Where:
ZPsr. – average daily earnings;
ZPf. – the amount of actually accrued wages for the billing period;
29.3 - average monthly number of calendar days.

The employee goes on another paid vacation for 14 calendar days in April 2014.
Earnings for the billing period are 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2,210.8843 rubles.
(RUB 780,000: 12 months: 29.4).
The amount of vacation pay amounted to RUB 30,952.38. (RUB 2210.8843 x 14 days).

If you use new coefficient 29.3, then the average daily earnings will be a little more and will be 2,218.4300 rubles.
(RUB 780,000: 12 months: 29.3).
This means that vacation pay will be greater, namely 31,058.02 rubles. (RUB 2,218.48 x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (RUB 31,058.02 – RUB 30,925.38).

Example 1

The employee went on vacation on July 1, 2010 for 14 days.
The billing period for its payment is from 07/01/2009 to 06/30/2010.
In the billing period, the employee was accrued wages accepted for calculation - 85,000 rubles. The amount of vacation pay should be calculated. The amount of vacation pay for 14 calendar days will be
RUB 3,373.02(RUB 85,000 / 12 months / 29.4 days x 14 days).

Formula 2
calculating average daily earnings for vacation pay

If one or more months of the billing period have been worked out
not completely
or the time when the employee was accrued average earnings was excluded from this period

ZPsr. = ZPf. / (29.3 x Mpcm + Dncm)

Where:
MPkm – the number of full calendar months worked;
Dnkm – the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated as follows:

Dnkm = 29.3 / Dk. x Dt.

Where:
Dk. – the number of calendar days of this month;
Dr. – the number of calendar days falling within the time worked in a given month.

Example 2

The employee went on vacation for 28 days. from 07/10/2010.
During the billing period (07/01/2009 – 06/30/2010) from August 15 to 17, 2009, he was on sick leave,
I was on a business trip from November 22 to November 30, 2009.
During the billing period, the employee received a salary in the amount of 98,000 rubles. excluding payments for sick leave and payment for business trips.
The amount of vacation pay should be calculated.

Let's calculate the number of calendar days attributable to time worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November – 20.6 days. (29.4 / 30 x (30-9)).

We find the average salary to pay for vacation.
It is equal to 287.22 rubles. (98,000 rub. / (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

The "employee" goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
An employee’s salary in 2010 was 8,000 rubles, and from January 1, 2011, due to an increase in salaries for all employees of the organization, the salary of an “Employee” began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and is awarded monthly bonuses.

In the billing period, the employee is accrued wages accepted for calculation:
- for May-December 2010 – 114,232.38 rubles, incl. vacation pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
- for January-April 2011 – 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

1. We exclude vacation pay from earnings for May-December 2010:
   114,232.38 – 12,152.38 = 102,080 rubles.
2. We are adjusting earnings for May-December 2010, taking into account the salary increase from January 1, 2011.
   The correction factor is 10000 / 8000 = 1.25
   Earnings for May-December 2010 will be:
   RUB 102,080 x 1.25 = 127,600 rub.
3. From earnings for January-April 2011 we exclude the amount of sick leave:
   58,348.49 – 4605.64 = 53,742.85 rubles.
4. The amount of actual accrued wages for the billing period will be:
   127,600 + 53,742.85 = 181,342.85 rubles.
5. Let's calculate the number of calendar days per hour worked in August 2010.
   2.85 days (29.4 / 31 x (31-28))
6. Let's calculate the number of calendar days per hour worked in February 2011.
   24.15 days (29.4 / 28 x (28-5))
7. We find the average daily earnings to pay for vacation.
   It is equal to: 564.93 rubles. (RUB 181,342.85 / (29.4 days x 10 months + 2.85 days + 24.15 days)).
8. The amount of vacation pay for 28 calendar days will be:
   RUB 15,818.04(564.93 x 28 days).

Important to consider!

• It is impossible not to provide vacation for two years in a row or to replace “regular” vacation of 28 calendar days with monetary compensation.

If any part of the vacation exceeds 28 calendar days, it can be replaced by monetary compensation. For example, “extended duration” leaves are available to teachers, doctors, employees with disabilities, etc.

Vacation can be divided into parts, but so that at least one part is at least 14 calendar days in a row.

The employee must be notified of the start date of the vacation on receipt two weeks before it begins, and vacation pay must be issued to him three days before the start of the vacation. If at least one of these conditions is violated, the employee has the right to demand that the vacation be transferred to another time convenient for him.

Vacation pay is “measured” in calendar days. Moreover, if the vacation period includes non-working holidays, these days are not paid, but the vacation is extended.

Personal income tax (13%) is charged on vacation pay amounts and insurance premiums. Vacation pay reduces the income tax base.

Calculation of vacation pay is one of the most interesting questions asked by enterprise employees. Vacation pay depends not only on your salary, but also on how long you worked and other small details. Calculating the amount of vacation pay is quite simple if you read it and know how many days of rest you are entitled to.

Legislation on holiday pay

Current labor legislation secures everyone's right to a paid annual leave while maintaining not only the job, but also the position held.

Payouts are often average wages employee. The amount is calculated according to the formula specified in “ Regulations on the specifics of the procedure for calculating average wages" approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007.

The formula is not static and its type depends on the availability of sick leave and business trips, social leave, and additional payments.

Vacation pay is paid by the employer, and he is obliged to do this before the employee goes on vacation.

Calculation of vacation duration with an example

First of all, you need. If you have worked for a year, then there will be no problems here. It is enough to look at the employment contract, which clearly states the number of rest days you are entitled to. But what if you want to quit for a certain period of time, say, 8 or 9 months, or even want to quit, and therefore receive compensation.

Ko = (K/12*)M, Where:

• M – number of months actually worked;
• TO– the duration of the vacation prescribed in the contract;
• 12 – a static variable indicating the number of months in a year.

For example, you have worked for 8 months and want to take a vacation. The contract states that your annual leave is 28 calendar days. In this case:

What payments are taken into account?

The calculation takes into account not only the duration of the vacation, but also the average salary. It consists not only of the monthly accrued amount, but also of additional payments. The following payments are taken into account:

• Awards;
• Fees;
• Payment for processing;
• Additional payments and allowances;
• Various types of compensation.

If they are paid separately from wages, then they are considered separately.

What payments are not taken into account?

When determining the average salary, please note that the following types of payments are not included in the calculations:

• Vacation pay;
• Payment for business trips;
• Sick leave;
• Maternity benefits;
• Payments for the period of downtime of the enterprise;
• One-time or permanent financial assistance;
• Travel compensation;
• Payment for training or courses;
• Paid social holidays and days off.

Basic formula for calculating vacation pay with an example

First, let's look at the basic formula. It is used if a year was worked without sick leave, business trips, bonuses or other monetary rewards. In this case, the average daily earnings are first calculated, and then the amount of vacation pay due to him.

To do this, use the formula:

SDZ = ZP*12/(12*29.3), Where:

• SDZ – average daily earnings;
• Salary – monthly payment;
• 12 – number of months worked before leave;
• 3 – a static variable indicating the number of working days in a month.

If wages changed during the year due to a change in rate, wage increase, etc., it is necessary to calculate the total amount for the year by adding up the amounts received during the year.

The next step is calculating vacation pay.

To do this we use the following formula:

OV=SDZ*OD, Where:

• OB – the due amount of payments;
• OD – duration of vacation.

Let's look at an example:

Vasily Ivanov receives 15,000 rubles a month, his vacation is 28 days.

SDZ=15,000*12/ (12*29.3) = 180000/351.6 = 511.94

OB= 511.94*28= 14334.32.

That is, Vasily Ivanov should receive vacation pay in the amount of 14,334.32 rubles.

But what if, say, in September he received a bonus of 10,000 rubles? Then his average daily wage will be significantly higher.

In this case, the formula will change as follows:

SDZ = ZP*12+P/(12*29.3), where

P – bonus.

Let's consider this example:

SDZ = ZP*12 +P/(12*29.3) = 15,000*12 +10000 / (12*29.3) = 190000/351.6 = 540.39.

OB= 540.39*28= 15130.92.

That is, in this case, Vasily will receive vacation pay in the amount of 15,130.92 rubles.

Calculation of vacation pay when going on sick leave with an example

The amount of vacation pay is calculated somewhat differently if there was sick leave. The total salary for the months worked is calculated separately, then the number of days in the month when the employee took sick leave is calculated.

We apply the following formula:

SDZ = ZP*12 / (KPM*29.3 + ∑KNM), Where:

• Salary – monthly salary;
• KPM – the number of months worked by the employee;
• ∑KNM – the number of days in months not fully worked.

Before working with the formula, you also need to calculate ∑KNM, which can be done using the following formula:

KNM = (29.3/KD) * OD, Where

• KD – number of calendar days in a month;
• OD – number of days actually worked.

Let's look at this formula using a specific example.

Vasily Ivanov took one sick leave in 2015 for a period of 10 days, from February 1 to February 10. Thus, he worked for only 13 days this month.

KNM = (29.3/28)* 13 = 13.6

SDZ = 15000*12 / (12*29.3 + ∑KNM)=180000/(351.6+13.6)= 180000/365.2=492.88

His average daily salary in this situation was 492.88. Thus, he will receive vacation pay in the following amount:

OV= 492.88*28= 13800.64 rubles.

Accrual of vacation pay upon dismissal

In the case, regardless of the reasons and circumstances, the employee is obliged, regardless of the time that has passed since the last vacation or the time of hiring, even if he worked for only a month.

In this case, the average daily wage and the number of allotted days vacation. The formulas necessary for these calculations are given above.

Vacation payments are then calculated according to the standard formula. The amount received is considered compensation for unused vacation. The employer is obliged to pay it upon termination of the employment contract.

You can receive compensation only upon termination of the employment contract. The legislation does not provide for situations where an employee wants to work without vacations, but at the same time receive vacation pay or compensation for their “absence.”

Calculation of vacation pay for six months with an example

What if you want to take six months' vacation pay and you've only been working for six months? In this case, you need to calculate the average salary based on data for the period of time you worked, and not for six months. Then all that remains is to multiply the result by the number of vacation days.

For example:

Svetlana Petrova worked for 6 months with wages 23 thousand. Six months later, she decided to take the 14 calendar days of leave she was entitled to for the period she worked. In this case, the amount of vacation pay will be:

SDZ=23,000*6/ (6*29.3)=138000/175.8 = 784.99 rubles

OV= 784.99*14= 10989.86 rubles.

Thus, vacation pay for six months will amount to 10,989.86 rubles.

According to the law, any employee who has worked at the enterprise for more than 6 months, or if more than 6 months have passed since the last vacation, can receive leave. In this case, vacation pay is calculated for the time actually worked.

During what period is vacation paid?

The legislation also clearly defines the payment terms. The company is obliged to pay the employee money no later than 3 calendar days before going on vacation. If management cannot ensure timely payment of funds, the employee can write an application to postpone the vacation, and the employer is obliged to postpone the vacation to the date specified in it.

In addition, the employee also has the right to complain about non-compliance with laws in the absence of timely payments. In such a situation, the head of the enterprise will be fined.

Accrual procedure

To ensure timely payment, you must do the following:

1. addressed to the head of the enterprise;
2. Sign it from the head of the enterprise;
3. Wait until the accounting department calculates and accrues vacation payments.

An application for the next vacation must be written 2 weeks in advance.

Video calculation of vacation pay

Find out from experts how to correctly calculate vacation pay depending on a specific situation, which payments to take into account and which not. In addition, you will receive tips that will help you not only save the money you receive, but also spend it wisely.

When calculating vacation pay, you should take into account not only the average salary, but separately calculated payments. We should also not forget that not all of them are taken into account when calculating vacation pay. Paid leave is provided within six months after being hired or six months after the last one. In this case, the duration of the vacation depends on the actual time worked.

How are vacation pay calculated? When does an accountant think is the best time to go on vacation?

This information will be useful for students of retraining and advanced training courses in the following areas:

• Labor protection at the enterprise

Number of vacation days

Any citizen of Russia who works has the right to rest in the form of vacation. In one year labor activity At the enterprise, the employee is entitled to 28 days of vacation (Labor Code, Article 115).

Extended leave is provided for certain categories of professions and positions. For example, according to Decree of the Government of the Russian Federation dated May 14, 2015 No. 466 for teaching staff provided from 42 to 56 vacation days(download Resolution 466 as amended on April 7, 2017)

Extended vacation for medical workers regulated by Decrees of the Government of the Russian Federation No. 482 and No. 1588. For example, psychiatrists and their staff, as well as the hostess who is directly involved in patient care, are entitled to an additional 35 days of rest, head nurse- 28 extra days, and TB doctors, as well as laboratory assistants of all levels - 21 days. Other health workers – an additional two weeks.

Calculation of vacation days

After working for six months in an organization, an employee has the right to take vacation for the days worked. Vacation days are calculated according to the following scheme:

1 month worked = 2.33 vacation days. After six months of work, 14 days of rest appear.

Vacation days fall on holidays

Holidays do not count towards holidays. For example, if your vacation falls on January holidays, then these days will not be counted as vacation days. Accordingly, these days are not paid. On the one hand, this is a plus - you have one more extra day of rest. On the other hand, you will not receive vacation pay for it. That is, from a financial point of view, this is a minus. You have to choose: rest longer and get less.

Vacation is not only a right, but also an obligation

Those days that you did not use accumulate, but not more than 2 years.

In turn, the organization may be fined if it is discovered that the employee has not been on vacation for more than 2 years (Article 124 of the Labor Code of the Russian Federation and Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Employees do not have the right to refuse vacation; such behavior is a violation of internal labor regulations(Article 192 of the Labor Code of the Russian Federation). In this case it is necessary disciplinary action and even dismissal.

Calculation of vacation pay upon dismissal

In some cases, the employer compensates the employee for unused vacation days; the employer has the right to compensate in cash.

Withholding the amount for used vacation upon dismissal

Employees who worked the first six months, took 28 days of vacation, and then quit, will be recalculated, as a result of which the accounting department will withhold part of the payments. By law, you can withhold no more than 20% of the salary paid upon dismissal. If they do not cover the debt, the balance can only be collected if the employee agrees to pay it back voluntarily.

Compensation for unused extended leave

Employees who have the right to extended leave may exercise the right to receive monetary compensation for unused leave. You can use money to compensate for all days that exceed 28 mandatory days.

How are vacation pay calculated?

Payments of vacation pay are made no later than three days before the vacation. This includes weekends, holidays and workdays. In case of delays, the employer must ask the employee for consent to receive delayed vacation pay on a bank card.

To calculate vacation pay, average daily earnings are calculated - SDZ. This amount of income for 1 year is divided into 12 parts-months and 29.3. The last figure reflects the average number of days in a month. The resulting amount is multiplied by the number of vacation days.

What is included in the calculation of average daily earnings?

The annual salary does not include days of work where the employee receives average earnings rather than the usual salary. These include:

• vacation,
• sick leave,
• business trips, etc.

The rules for calculating vacation pay are regulated by the provisions of Article 139 of the Labor Code of the Russian Federation and the Regulation on the specifics of the procedure for calculating the average salary No. 922.

Calculation of vacation pay and salary

In fact, the amount of vacation pay is always less than the salary itself. This is because these two parts are counted differently.

Salary calculation:

The salary is divided by the number of working days in a month and multiplied by the number of days worked. Let's say that this month has 23 working days, and another month has 20 days. As a result, it turns out that 1 working day in a shorter month will cost more than in a longer one. Note that we are talking about employee salaries here. Its size is indicated in employment contract, and when calculating the average daily earnings, it is this that is taken into account. That is, for companies that have adopted a gray remuneration scheme, going on vacation is not very profitable.

Vacation pay calculation:

As we have already mentioned, vacation pay is calculated based on the calculation of average daily earnings. And here all calendar days are taken into account, including weekends. As a result, it turns out that 1 day of vacation costs less than 1 working day.

When vacation falls only on working days - for example, Monday, Tuesday and Wednesday - then for these three days the person receives three SDZ. And three working days are deducted from his salary, which, as a rule, are more expensive.

To make taking a vacation more profitable, include weekends in your account: they do not subtract working days from your salary, but are included in the calculation of vacation pay. So, contrary to stereotypes, taking paid leave in May between holidays is beneficial if the vacation includes weekends. But at the end of the month the situation changes: vacation in the last weeks of May will hit your wallet.

In what cases will vacation pay be much less?

• if the employee was on maternity leave, on sick leave, on a business trip, on vacation, or participated in blood donation days;
• when there was a salary increase during the year;
• there were no bonuses during the year;
• there are holidays in the month.

Any employee has the right to apply for annual leave, during which his place will be retained. Most people wonder how vacation pay is calculated. To calculate the amount of vacation payments, the period for which the average salary will be calculated is first determined, and it is established which payments need to be taken into account.

The order of the head of the organization is considered the basis for calculating vacation payments.

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For such orders, the law establishes a special form:

Regulatory framework

In Art. 136 Labor Code it is stated that the employer must pay the employee vacation pay no later than three days before the vacation. The Labor Code does not specify whether these should be three working days or calendar days, however, Rostrud sent an explanation stating that this period should be calculated in calendar days.

In situations where the day on which vacation pay must be paid falls on a non-working day, then the funds must be paid on the working day that precedes it. For example, if the payment employee's holiday pay should occur on March 4 (Saturday), then they must be paid on March 3 (Friday), since Saturday is a non-working day.

If the employer does not comply deadline to pay vacation pay, he may be fined. An employer may be fined if an employee wrote an application for vacation less than three days before it began, despite the fact that in such situations it is impossible to comply with the requirements of the Labor Code regarding the payment of vacation pay.

The concept of average earnings

When calculating vacation pay, the average salary paid to an employee for a certain period is taken into account. Vacation pay can be calculated using the employee’s average daily salary.

To calculate vacation pay (V) in this way, the following formula is used:

Ов = average salary per day * vacation days.

An employee’s daily salary is the ratio of the total salary (including additional payments) for a specified period (usually a year) to average number calendar days determined by law. In Art. 139 of the Labor Code of the Russian Federation establishes their number, and in 2020 it is 29.3.

Payments received by the employee while he was absent are excluded from the total salary.

When calculating the average salary per day, experts use the following formula:

Average salary per day = Accrued salary for the year/12/29.3.

As practice shows, this formula is conditional, because specialists often use calculation methods that are much more complicated, due to the fact that during the established period the employee could be absent from work, which means that it cannot be considered that this period was fully worked out. The reason for his absence may be that he was ill or undergoing advanced training. In such cases, vacation pay is accrued according to sick leave, training orders, etc.

What is included in average earnings

When calculating the average salary, the legislation requires the use of all payments received by the employee, namely:

• wages;
• bonus payments;
• payments for overtime worked;
• bonuses for certain conditions that are established in the employment contract, for example: maintaining state secrets, knowledge foreign languages etc.);
• surcharges for unfavorable conditions and harmfulness of work;
• other payments that may be specified in the labor or collective agreement.

It must be taken into account that when calculating vacation pay, some types of compensation may not be taken into account, for example: payment for lunch at work, compensation for travel, etc.

Payments accrued in the following situations are also not taken into account:

• the employee was paid disability benefits;
• there were downtimes at the enterprise that were not the fault of the employee;
• the employee took extra days off;
• strikes were organized at the enterprise, which prevented the employee from performing his duties, but he did not participate in these strikes, etc.

Methodology for calculating vacation pay in 2020

As mentioned above, to calculate vacation pay, you must first calculate the average earnings per day, and then multiply it by the duration of the vacation.

Donp, in turn, is determined by the formula:

Donp = ((Add.1/Add.1) + (Add.2/Add.2) + …..)*29.3

General formula

After calculating the average daily earnings (ADE), you need to determine the amount of vacation payments.

The general formula most often used for this is:

Amount of vacation pay = SWP * vacation days

You can use the task as a clear example.

An employee of the organization is entitled to a vacation of 28 days from 01/01/2017. His salary is 25,000 rubles (20,000 salary and bonuses of 5,000 are paid every month). The billing period in this situation is 12 months. (from 01/01/2016 to 31/12/2016). The employee was not sick or missed work for other reasons.

Solving this problem can be divided into several stages:

• first, you need to calculate how many months the employee has fully worked and multiply them by the calendar days established by law: 12 * 29.3 = 351.6 days;
• the next step is to calculate the average daily earnings: first, the salary for the year is calculated: 25,000 * 12 = 300,000 rubles, and then the resulting amount is divided by the number of days worked: 300,000/351.6 = 853.2 rubles;
• The last step is to calculate the amount of vacation pay: 853.2 * 28 = 23889.6 rubles.

As a result, it turns out that the amount of vacation pay is 23889.6 rubles.

The best solution when calculating vacation pay would be to contact specialists, but there are situations when an employee himself wants to know how much he can expect, and in order to avoid errors in calculations, it is better to use special programs on a computer or a calculator.

What to do when you quit

If at the time of dismissal of an employee he has unused vacation, then in addition to the payments he is entitled to, he has the right to claim compensation. To do this, you need to know not only his average earnings, but also the number of unused vacation days or time off. The methods that need to be relied upon when calculating them are not established by the state, so in such situations, employers need to be guided by Soviet regulations.

When calculating the vacation days for which an employee can claim (Opt. days), the following formula is used:

Otp. Days (OM * Ko)/12

In 2008, Rostrud proposed a second method for calculating vacation pay. It is also now popular with employers. Its essence lies in the fact that for each month that an employee works, he receives the right to 2.3 days of rest. Their number may vary depending on the length of leave that the employee is entitled to.

For example, if his annual leave is 56 days, then for each month worked, he can claim 4.6 days of leave. This method has several disadvantages and inaccuracies. Its main disadvantage is that the calculations yield inaccurate numbers.

For example, when calculating vacation days for 6 months worked, the result is 13.98 days, and the law does not indicate the possibility of rounding vacation days. However, the Ministry social development it is stated that if the employer nevertheless rounds up vacation days, he must do this in favor of the employee.

The amount of compensation that an employee is entitled to for unused vacation depends on the employee’s average earnings for the previous year and the number of unused vacation days. To calculate the size due compensation these two indicators are multiplied.

For example, if the average salary per day of an employee is 700 rubles, and he has worked for 6 months, according to the proposal of Rostrud, he already has the right to half the vacation, that is, 2 weeks of rest.

He had the remaining two weeks of vacation that were not used:

700 * 14 = 9800 rubles

It follows from this that upon termination labor agreement the employee will receive compensation in the amount of 9,800 rubles for unused vacation.

Experts assure that labor legislation when calculating the number of vacation days is imperfect: one of the methods used was established in the 30s of the 20th century, and is valid only in those aspects that do not contradict modern laws, and the second method is a recommendation of Rostrud and is significantly criticized by experts.

Despite this, each manager has the right to choose calculation methods himself, but he must take into account that if there are inaccuracies, they must be rounded in favor of employees.

If the employee works part-time

Article 286 of the Labor Code states that employees who work part-time must be granted leave at both jobs at the same time. There are situations when an employee at his main place of work has 56 days of vacation, and at his second job - 28 days.

The legislation does not oblige the employer to pay for days exceeding due leave, but the employer is prohibited from not giving the employee increased leave.

In such situations, the employee is offered to take the excess part of the vacation free of charge. To do this, the employee needs to write an application and submit documents that will confirm the terms of the granted leave from his second job.

Some examples

As was said, the leave will be extended by the number holidays, which fall on its period. For example, if an employee is entitled to vacation from April 30, 2020, then May 29 will be considered the final day of vacation. This is justified by the fact that May 1 and May 9 are non-working days. In Part 1 of Art. 112 contains a list of non-working holidays established in the Russian Federation.

Also, as an example, you can take a situation where an employee’s salary for the year was 450,000 rubles, and he took a vacation for 20 days. To calculate the amount of vacation payments, the salary (450 thousand rubles) is divided by the period worked, and by the coefficient for calculating the average earnings per day (29.3): 450000/12/29.3 = 1279.8 rubles.

After that average salary per day must be multiplied by the number of vacation days (20): 1279.3*20=25596 rubles - the amount of vacation pay for 20 days.

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