How to calculate vacation pay for 10 months of work. Who gets extra vacation days? Vacation pay calculator

The basic requirements that determine how to calculate vacation pay, according to Art. 139 Labor Code RF, which indicates how many calendar days are included in paid vacation. It is granted annually and is determined on the basis of average earnings. The employee has the right to take only 2 weeks for rest. In this case, the set number of days is divided into parts. Each of them includes at least 2 weeks. The employee receives the amount of vacation pay on hand, the payment of which is made in full 3 days before going on vacation.

Government Decree No. 922 of December 24, 2007 also approved the procedure for calculating annual vacation pay with a fixed duration of 28 calendar days. Since the right to leave is guaranteed to all officially employed employees, according to Article 37 of the Constitution of the Russian Federation, it is granted to all staff members of the organization.

The Labor Code of the Russian Federation is prohibited not to provide employees with time to rest for more than 2 years in a row (part 4 of article 124 of the Labor Code of the Russian Federation). Since the employer may violate the established legislation, then on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation, the legislation provides for administrative liability.

For the period of time provided for by law for rest (Article 106 of the Labor Code of the Russian Federation), each employee of the enterprise is given the right not to perform labor obligations during this period at work. Since the latest changes in the legislation governing all settlements were carried out in April 2014, it should be noted that the new settlement rules were fixed. General rule involves the derivation of the amount of paid vacation pay based on the average salary of the employee.

Leave for previous years is provided to the employee by the employer not only according to the schedule, but also through the consent of the employee. The employer has the right to postpone the period planned for rest to the next year if it is necessary to ensure normal work organizations. These actions on the part of the employer will be considered lawful. In this case, the consent of the employee must be obtained, who will be able to receive calendar days for rest provided no later than 12 months after the year in which he is scheduled according to the schedule.

Preferential categories of workers

AT labor law for employees of enterprises provides for the provision of preferential additional holidays. Only employees of enterprises whose working conditions are dangerous are entitled to them. The list, including the list of privileged categories of workers, is determined by Art. 116 of the Labor Code of the Russian Federation. Preferential category includes employees whose working conditions:

• are dangerous to life and health;
• are dangerous;
• assume irregular working conditions.

These include workers who work in the Far North.

The legislation gives the right to rest time to employees who have worked in the organization for 6 months. There are categories of workers to whom it is provided by law, although they have not yet fully worked for 6 months. This is:

• employees under the age of 18;
• pregnant women who use before childbirth not only maternity leave, but also on benefits;
• an employee who has adopted a newborn child who is less than 3 months old.
• women who are eligible for postpartum benefits along with maternity leave and a grace period.

The legislation provides for the duration of preferential leave for those working in the Far North, which is equal to 24 calendar days. If the area where the organization is located is equated to the North, then the additional vacation has a duration of 16 days. The duration can be an 8-day period for employees of enterprises located in other regions of the North (Article 321 of the Labor Code of the Russian Federation, Article 14 of the Federal Law of February 19, 1993 No. 4520-1).

If the employee did not receive the vacation pay due to him, this period may be rescheduled for another time. If the dismissed employee has unused calendar vacation days, then the company pays him monetary compensation for the period he has worked.

Employees under 18 years of age are given at least 31 days of rest. For employees working in the education department, according to the law, this period is 48 days. It is provided to civil servants for a period of at least 30 days, and to employees of the prosecutor's office - 30 days with travel expenses.

What amounts are taken into account for vacation pay?

Before vacation pay is calculated in the payroll program, the average earnings worker. For this purpose, a certain time interval is taken into account, for which all calculations are carried out. As a result, the amount due to the employee of the enterprise depends on 2 components: the average monthly earnings and a certain period of time worked by the employee until the moment he goes on the planned vacation.

At the beginning of all calculations, the amount of average earnings is calculated. You should have information about what is included in this amount and what should not be included in it. The general calculation rule is to take into account all taxable amounts of earnings that were received by the employee. These amounts are recognized on the basis of:

• the amount of salary;
• wages according to the tariff scale;
• royalties or royalties received;
• all types of allowances;
• other additional payments for merit or length of service;
• incentives with bonuses fixed at the documentary level.

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

• deductions financial assistance;
• paid temporary disability benefits.

Allowances and bonuses are used to calculate the amount of average earnings, and they do not need to be added to the final amount of vacation pay.

How to determine the amount of average earnings

To calculate the average earnings for vacation, all calculations are performed according to the formula (1):

The total amount of salary for 12 months. / 12 / 29.3 (1),

where 12 is the calculation period;

29.3 - the average monthly number of calendar days or SKKD, which was 29.4 before 04/02/14.

The amendments made to the Labor Code of the Russian Federation reduced the SKKD to 29.3. When an employee receives 1 annual bonus, it is added to the total amount of earnings, and if the employee received 2 bonuses, then 1 of them is not taken into account in the calculation. When the average earnings are calculated according to the formula (1), then proceed to the calculation of the settlement period for which the payment will be made. According to the general rules, this period is 12 months.

It is necessary to determine the settlement period, taking into account every day when the employee was at the workplace in working order.

The calculation of the calendar period for the purpose of calculating payments starts from the day last vacation until the current day. The calculation is made without including time off, sick leave, weekends and holidays, as well as business trips. The number of vacation days should be determined by means of the basic calculation rules that govern Decree No. 922. If a month in a year was not fully worked out by an employee, then all calculations are carried out according to formula (2):

SZ \u003d EZ / SKKD * M (2),

where SZ - average earnings;

EZ - monthly salary;

SKKD - the average number of calendar days,

M - months that the employee worked without passes, including the number of days in partial months.

To determine the number of days worked by an employee in a full month, you should find the product by multiplying all full months at SKKD. If the month is incomplete, then the number of days worked by the employee is calculated as follows:

SKKD / Number of days in a month * number of days worked.

To calculate the amount of payments to an employee for a vacation period, you should use the vacation calculation formula, that is, multiply the average daily earnings by the number of days.

Examples for determining the amount of payments

Duration or amount vacation days determined on the basis of Art. 114, 115 of the Labor Code of the Russian Federation, which states that for the duration of the vacation, the employee retains his workplace and wages. To determine the billing period, it is necessary to take into account how much the employee worked in days, whether he has sick leave, accrued bonuses, etc. in the worked period. Calculation example. An employee who has worked in the organization for about 3 years is scheduled to take leave from May 22, 2015. Its duration is 28 days. The amount of the monthly salary is 20 thousand rubles. At the beginning, wages for May from 1 to 22 are determined:

20000 / 18 days * (31-28) worked 3 days. = 3333 rubles. Next, determine how many days the employee will work per month:

29.3 / 31 days * 3 days = 2.84 calendar days day.

In 2014, an employee went on sick leave from November 7 to November 10, so the amount of wages for this month will be: 20,000 / 21 days * 18 days (worked) = 17,142.86 rubles. Next, determine the number of days that the employee worked for the current period: 29.3 / 30 days. * 26 days = 25.39 days

After that, the average salary is determined: ((20000 * 10 months)) + 3333 + 17 142.86) / ((29.3 * 10) + 2.84 + 25.39) = 220475.86 / 321.23 = 686.14 rubles. As a result, the required amount will be: 686.14 rubles. * 28 days = 19211.92 rubles. From the amount received, personal income tax (13%) should be calculated: 19211.92 rubles. * 13% = 2497.55 rubles. Based on the results of the calculations, the corresponding payments are calculated: 19211.92 - 2497.55 = 16714.37 rubles.

For example, employee Petrov I.M. worked in the Omega organization for more than 1 year, so the billing period will be the last 12 calendar months. He has been on vacation since June 6, 2015. The settlement department of the accounting department of this organization will calculate the corresponding payments to Petrov I.M. taking into account the amount of earnings for the period from June 1, 2014 to May 31, 2015.

Calculation of vacation pay for employees with less than a year of experience

In the event that rest is provided to an employee who has worked for less than 1 year, the amount of payments is calculated a little differently. Billing period calculated depending on the average earnings of the employee from the 1st day of work to the last calendar month that precedes the start of the exit. For example, the courier of the printing house Ivanov V.P. received the right to leave from April 12, 2015, having started working in the company in 2014 from September 17. The accounting department calculates vacation pay based on the earnings of Ivanov V.P. for the period from September 17, 2014 to March 31, 2015.

The amount of time that an employee has worked affects the calculation of vacation days that the employee is entitled to. To calculate the average earnings, those days and the amounts of wages worked and paid out within 6 months should be taken into account. This amount is then multiplied by the number of days.

The law does not oblige the employer to release employees on paid leave after 6 months worked. Special attention It should be noted that according to Art. 125 of the Labor Code of the Russian Federation, an employee has the right to take not all the leave, but only part of it, which should be no more than 14 days.

Standard calculation of vacation pay and determination of the reserve for payments in the enterprise

If in 2015 the level of the minimum wage amounted to 5965 rubles. then the average amount of vacation pay can be calculated as follows: (5965 * 12) / 12 / 29.3 = 203.58 rubles. According to the legislation, the vacation has a total duration of 28 days: 203.58 rubles. * 28= 5700 rub.

At the level of Federal legislation, a reserve is established, which is formed at the beginning of each year. From it, enterprises pay vacation pay. The pre-approved annual leave schedule is the basis for the estimated liability. In general, the calculation in the current 2015 should not differ in any way from the one used last year.

Operations to withhold amounts in the reserve of vacation payments are not carried out according to the standard calculation method. Each organization develops and approves accounting policy, which provides for the method of accrual. The accountant must independently calculate vacation pay for the employee according to the approved method.

The reason for accruing vacation pay for employees of enterprises and organizations is the order of the head. The document is drawn up according to unified form T-6 (for a single case) or T-6A (for several employees). The calculation of vacation pay attached to the order in 2014 is drawn up in accordance with the approved form T-60 (“Note-calculation for granting leave”). All of the listed forms of documents were put into effect by the State Statistics Committee of the Russian Federation (Resolution No. 1 dated 05.01.2014).

Calculations for accrual of vacation pay amounts are made taking into account the average total salary for the period - 12 months preceding the vacation. The average salary of an employee is taken into account, which was accrued and paid in fact, according to the hours worked and without taking into account the working regime. The calculation is carried out taking into account calendar months, from the 1st to the 30th or 31st.

Formula:

Amount of vacation pay \u003d average daily earnings X number of vacation days

Calculation of average daily earnings

The amount of an employee's daily earnings is determined as the ratio of the accrued total salary (all payments are taken into account, in accordance with clause 2 of the Regulations on the peculiarities of calculating average earnings) for a period of 12 months and the average number of calendar days, which is determined by law. In 2014, this figure is 29.3 (amendments to Article 139 of the Labor Code dated April 2, 2014 No. 55-FZ).

Excluded from the total income of the employee should be payments during his absence. Namely, when:

• wages were retained for the employee, except for breaks used to feed the child;
• the employee was paid disability, pregnancy and childbirth benefits;
• there were forced downtimes at the enterprise that arose through no fault of the employee or other external objective reasons;
• in connection with the strike, the employee was unable to perform his duties, but did not take part in it;
• the employee used additional paid holidays to care for a disabled child;
• the employee was released from the performance of duties with the preservation of wages (in whole or in part), or without wages (clause 5 of Resolution 922).

The method for calculating the average daily earnings is as follows:

Formula:

Average daily earnings \u003d (Amount of accrued salary (including bonuses, allowances, length of service, etc.) / 12 months) / 29.3

This formula can serve as a conditional calculation method, since in practice the accountant has to use more difficult ways calculation. This is due to the fact that the employee during the period could be on sick leave, on vacation. This means that it cannot be taken into account that all 12 months have been fully worked out.

Calculation period

The calculation period is 12 months preceding the date of registration of the employee's vacation, and the average number of calendar days of the month is 29.3. If the employee has worked for less than 12 months, the calculation algorithm will be more complicated. The accountant will need to exclude from the average earnings periods during which the employee did not fulfill his duties, and the calculation will be made in several stages.

Formula:

Average daily earnings \u003d amount of accrued payments / number of days of the billing period

The number of days for the billing period is calculated by summing up the days of fully and partially worked months.

Formula:

Number of days of fully worked months = number of fully worked months X 29.3

The days of incomplete months are calculated based on the fact that the employee is present at the workplace, in accordance with orders, instructions, sick leave etc.

Formula:

The number of days not fully worked = (29.3 / number of calendar days of the month) X number of calendar days of hours worked

Please note that income tax is payable. individual and insurance premiums, in accordance with paragraph 1 of Art. 210, paragraph 1 of Art. 224, paragraphs 1, 2, 4, 6 of Art. 226 of the Tax Code of the Russian Federation; Art. 7, 8 federal law dated July 24, 2009 No. 212-FZ; paragraph 1 of Art. 5, paragraph 1, 2 art. 20.1 of the Federal Law of July 24, 1998 No. 125-FZ.

The rate of insurance premiums depends on whether the amount of total payments to the employee, accrued on an accrual basis from the beginning of the period, exceeds the established limit of 624 thousand rubles. (Articles 8, 10 of the Federal Law No. 212-FZ, clause 1 of Decree of the Government of the Russian Federation of December 10, 2012 No. 1276).

payment labor activity an employee not related to the reproduction or acquisition of fixed and intangible assets can be recognized as an expense on wages for the purpose of taxing profits, which is regulated by paragraph 7 of Art. 255, paragraph 4 of Art. 272 tax code RF. With this size insurance premium attributed to other expenses, which is determined by subparagraph 1, 45 paragraph 1 of Art. 264, subparagraph 1 of paragraph 7 of Art. 272 of the Tax Code of the Russian Federation.

Vacation pay examples

Example A

An employee of the enterprise Sidorov was placed on paid leave from May 25, 2014 for a period of 29 calendar days. Sidorov's work experience is more than 3 years, the monthly salary according to staffing- 18000 rubles. In May last year, the employee was on vacation for 29 days (from the 1st to the 29th).

Payroll for this month:

18000 rub. / 18 days x 2 days = 2000 rubles

Number of days worked in the period:

29.3 days / 31 days x 2 days = 1.89 days

In September 2013, Sidorov was on sick leave for 4 days, and earnings for this period amounted to:

18000 rub. / 21 days x 18 days = 15428.57 rubles

The number of days of the month that were worked during the period:

29.3 days / 30 days x 26 days = 25.4 days

For 12 months of the period, wages and actually worked days will be:

Average daily earnings are calculated as follows:

RUB 197,428.57 / 320.29 days \u003d 616.41 rubles.

Vacation pay will be:

RUB 616.41 x 28 d. = 17259.36 rubles.

Personal income tax to be withheld:

RUB 17259.36 x 0.13 \u003d 2243.72 rubles.

The amount payable to the employee is:

RUB 17259.36 - 2243.72 rubles. = 15015.64 rubles.

Calculation of vacation pay for early leave

After 6 months of work at the enterprise, the employee has the right to paid leave, but he can use this opportunity before the expiration of the six-month period (Article 122 of the Labor Code). The duration of such leave must be agreed with the employer.

At the same time, the law (letter of Rostrud dated December 24, 2007 No. 5277-6-1) does not prohibit the use of all the days of the prescribed vacation. As a rule, employers do not interfere with such a situation, since they have the legal right to withhold from the employee's salary the amount of debt for days not worked (Article 137 of the Labor Code).

Calculations for vacation pay in this case will be calculated in a different way than in a situation with full working out of the prescribed period. The "Regulations on the peculiarities of the procedure for calculating the average wage" provides for similar methods of calculation. In particular, if the employee for the calculation period (and before it) does not have the fact of calculating wages for the days worked, the average earnings will be calculated taking into account the wages for the actually worked days of the month in which the vacation is issued. The average daily earnings will be calculated by analogy with the method of calculating wages for days in months not fully worked out.

Example B

The employee takes leave from 05/19/2014 for a period of 14 days, having worked at the enterprise for an incomplete month (05/01/2014 to 05/18/2014). Payroll for given term amounted to 17,000 rubles.

Vacation pay will be calculated as follows:

The number of days in the calculation period will be equal to 29.3 / 31 days x 18 days = 17.01 days.

The average daily earnings will be: 17,000 rubles. / 17.01 days \u003d 999.41 rubles.

Total amount of vacation pay: 999.41 rubles. x 14 d. = 13991.74 rubles.

To pay personal income tax, you must withhold: 13,991.74 rubles. x 0.13 \u003d 1818.93 rubles.

The amount to be paid to the employee is: 13991.74 rubles. - 1818.93 rubles. = 12172.81 rubles.

Registration of leave in the case of a transferred employee

The situation with the accrual of vacation pay to an employee transferred from another enterprise is similar to the calculations carried out for early leave. In accordance with Art. 72.1 of the Labor Code, the employee has the right, upon written application, to transfer to work for another employer.

To calculate the average amount of earnings, use the data of seniority and payments for previous place work is not needed, since the transfer (according to paragraph 5 of article 77 of the Labor Code) is the basis for terminating the contractual relationship between the employee and the former employer. This means that it involves a full calculation: all payments and compensations are carried out, including for unused vacation.

The algorithm for calculating the average earnings of an employee in this case will be as follows:

• counting the actual days worked;
• determination of the amount of payments for given period;
• counting the number of calendar days of hours worked;
• calculation of average daily earnings;
• determination of the payment amount.

Accrual of vacation pay to a part-time worker

According to Article 286 of the Labor Code, persons working part-time, the next leave must be granted simultaneously with the leave issued at the main place of work. For a separate category of workers, their duration may be different, i.e. vacation at the main place of work (56 days) exceeds the duration of the vacation of a part-time worker (28 days).

The employer is not obliged to pay for days in excess of the prescribed vacation to the part-time worker. However, it is prohibited by law (Article 286 of the Labor Code) not to provide extended leave. In such cases, the employee is invited to take part of the vacation without pay. This requires his written application, documents from the main place of work, confirming the timing of the leave at the main place of work.

Vacation for most working people is the most enjoyable time of the year. How to conduct it, many begin to plan for another six months. But despite the general good feeling expectations, even such a pleasant phenomenon as a vacation period raises some questions. How to calculate its duration? What if the employer refuses to provide it? Can an employee refuse a leave granted by the manager? Who is guaranteed the right to rest? And in this regard, what can be said about foreigners or those persons who do not have citizenship at all? How to count holidays on holiday? What documents are drawn up at the enterprise before sending a specific employee to rest? How to count vacation in May, as in the month that is characterized the largest number unscheduled days off? What role does seniority play in determining vacation time? How to calculate vacation pay? How is a leave order made? When should the appropriate schedules be generated? Be careful: the answers to all the above and some other questions will be provided in as much detail as possible in this article.

Vacation entitlement

Any workers who legally work in the territory Russian Federation, are entitled to annual rest(and we are talking both about citizens of the Russian Federation and about foreigners). This applies to those who cooperate with organizations, institutions, enterprises, the form of ownership of which, however, does not play a role, as well as the industry and type professional activity. This also applies to those who work under a contract for an individual.

What exactly ensures the right of employees to leave?

• The prohibition of the possibility of replacing the annual holiday with a certain compensation in cash. Exceptions are cases that are specified in the current legislation.
• Guarantee that each employee is given a period of rest, the duration of which is influenced by a number of factors. At the same time, his place of work and the level of wages will be preserved.

How to count unused vacation?

It happens that the employee does not use the provided rest. There can be many reasons for this. For example, how to count vacation upon dismissal? Many are very concerned about this issue, as employers often strive to neglect the rights of an employee in this regard. It is important to know that, if the employee so desires, he may be granted leave that he did not have time to use. What date will be the day of dismissal? Last day of vacation. It is then that all the proper cash must be paid to the employee. Now you understand how to count vacation upon dismissal. It's easy if you understand some of the nuances.

How to calculate compensation for unused vacation? It depends on the rate of the employee as well as the total amount Money, which would have to be paid if the rest time was used in the manner previously provided.

But what if the employee did not have time to use the vacation, and the validity period employment contract already expired? Such an employee can still use it, even if it exceeds the duration of the contract. And its action is artificially extended for the duration of the holiday.

If the employer refuses to provide its employees with the rest provided for by law, then this is a direct violation of the rights of the company's employees guaranteed by the state. There is some responsibility for this.

There is no statute of limitations that invalidates unused vacations. If an employee has not been able to use his right to leave for several years, then, if desired, he can do this once for all unused time. And in the case when such an employee decided to quit, the company's management must pay appropriate compensation.

Determining the duration of holidays

And if the vacation falls on a holiday, how to count? Such non-working days are not taken into account in the total duration of vacation - both annual and additional. However, this does not apply to weekends. So, for example, many people have a question about how to count vacation days in May. After all, this month is notable for the instability of the work schedule. So, if your vacation starts, for example, on April 30 and lasts 24 days, then you need to add as many days to the vacation duration in calendar days as the number of holidays your company has allocated to its employees as days off. Thus, you will need to go to work on May 24, and on May 27. The calculations are extremely simple. Now you understand well how to count vacation in May.

Remember that this calculation mechanism is universal. You can use it in any month as long as your vacation falls on a public holiday. How to count, we figured out above. If in doubt, you can check with your Human Resources department.

Vacation types

• main annual leave;
• additional vacation days for the specific nature of the work;
• additional rest for work in harmful and difficult conditions;
• other types of leave that were previously provided for by current regulatory legal acts.

Annual basic leave

Absolutely any employee who is registered with the enterprise is entitled to this type of vacation. How to count this type of vacation? According to the law, it cannot be less than twenty-four calendar days. However, for some groups of employees, an annual vacation of much longer duration is provided.

The procedure for granting holidays

This point is also important in order to figure out how to count vacation days.

It should be noted that additional leave can be granted both together with the main one and separately from it within one working year. However, their total duration cannot exceed 59 calendar days.

In order to get the right to leave at a new place of work, you must work there continuously for at least six months. However, in some cases it is possible to go on vacation earlier. To which groups of workers does it apply?

• Disabled people.
• Minors.
• Those who work part-time.
• Women before or
• Employees-students for the duration of the session.
• Women who have at least two children under the age of fifteen or a disabled toddler.
• Employees who were issued a voucher for treatment in a sanatorium.
• Men whose wives are in this moment are on maternity leave.
• Parents who are educators in family-type orphanages.

Vacation schedules

As a rule, it is the management of the enterprise that is involved in the formation of the order in which employees go on vacation. The process takes into account the personal requests of employees, production needs and existing opportunities for employees to relax. It is important to remember that the schedules must be drawn up no later than January 5 of the year in question. This document can be drawn up in any form, since there is no single standard established by law.

In the schedule, you will need to fix the specific scope of the vacation (certain dates, start month and end month).

If both parties to the contract are satisfied with this situation, then the vacation can be planned in parts.

The specific period for granting annual holidays within the limits established by the schedule is agreed between the employee and the employer, who is obliged to notify the employee in writing of the start date of the vacation no later than two weeks before the deadline established by the schedule.

Only the employer can grant leave or not to do so. So, if the employee himself does not want to go on vacation, the boss can, without his desire, issue an order to grant leave. The employee will have to obey, because failure to comply with the instructions of the management entails disciplinary liability.

However, there are some categories of employees who are given the right to go on vacation at a convenient time for these employees. These include, in particular:

• minors;
• women before or after maternity leave;
• disabled people;
• military wives;
• parents who are educators in family-type orphanages;
• labor veterans;
• war veterans;
• women who are mothers of two or more children under 15;
• employees who have special labor merits before the state;
• women raising a disabled child;
• employees who have special merits before the state;
• a parent who raises children alone;
• in all other cases provided for by the current legislation.

Leave order

Any types of leave must be formalized with the help of a special order, which is drawn up in a special form established by law.

This document is provided to superiors in two separate copies. One of them is provided to the personnel department, and the other is given to the accounting department. It must be signed by both the immediate supervisor of a particular employee and the manager of the entire enterprise as a whole.

The order must indicate for which working year the vacation is taken and how long it is planned.

Calculation of experience

So, what is included in the experience?

• Firstly, the time the employee performed his direct production duties (that is, actual labor). It is taken into account even in part-time conditions.
• Secondly, the period when the employee did not actually work, but the position was retained for him in accordance with the basic requirements of the law.
• How about parental leave? Is it included in the experience? No. This period is an exception.
• The time when an employee was trained at a university in conditions of separation from work.
• Some other situations that were provided for by law.
• Hours of work in hazardous or unhealthy conditions.
• Vacation time for work in special, difficult or dangerous conditions.
• The working time of women in a position who, for medical reasons, were transferred to easier work.

Vacation transfer

The annual vacation of an employee can be transferred to another period, both at the request of this employee, and in connection with production needs.

So, directly the employee may demand this in the following cases:

• if the employer notified the employee too late about when he would be granted leave;
• if the manager did not pay the employee the monetary reward on time, which he should receive for the period of his vacation (at least three days before its start);
• if the employee becomes disabled;
• if the time has come for a vacation in connection with the onset of pregnancy or childbirth itself;
• if the employee performs certain important public or state duties;
• if leave for educational activities and annual leave coincided in time.

Dividing vacation into parts

Such a procedure must be carried out subject to the desire of the employee. However, one of its whole parts must last at least two weeks (counting calendar days). It doesn't have to be the first one. However, the division of vacation into parts is only an opportunity, and not an obligation of the employer. Sometimes production circumstances do not allow it to be done in the way the employee wants. In this case, the employer may not agree to the conditions offered by the employee.

Feedback on work during vacation

What if management requires an employee to come to work during his vacation? How to count vacation in this case?

The legislation provides for such an opportunity, however, and establishes a number of conditions that must be met without fail. For example, the following:

• the absolute consent of the employee who is called;
• the part of the vacation that was not interrupted must be at least fourteen days;
• that part of the vacation time that was not used must be provided at any other time of the year or immediately after all the reasons for his presence at work during the vacation have been eliminated; this should be agreed with the employee and completely satisfied with him.

So, for what reasons can an employee be called to continue performing his duties at the enterprise during vacation? Among them are the following:

• in order to prevent downtime of equipment, the occurrence of accidents, damage to property of the enterprise or loss of life;
• in order to prevent the consequences natural disaster, as well as to prevent or eliminate the consequences of any industrial accident.

Conclusion

This article was intended to help you figure out how to properly count your vacation. Now, it seems, it has become obvious that it is absolutely easy. The main thing is to remember exactly what nuances should be taken into account. Among them, for example, the following can be distinguished:

• the total duration of the main annual leave (which is affected by general experience, special term work at a particular enterprise);
• the presence of holidays during the planned rest period (especially important for those who go on vacation in late December - early January, as well as in May);
• unused vacation of previous years (can be summed up and used later simultaneously or in parts).

Today we found out that the minimum vacation period guaranteed by law should be at least twenty-four calendar days. At the same time, the duration of the rest increases if any national holidays fall on this period. Also, some groups of employees are entitled to additional vacation time. These include, for example, those who work in dangerous, harmful or extremely difficult conditions.

It is also important to remember that a vacation can be divided into parts. Usually two. Most of them should not be less than fourteen calendar days. However, this situation becomes possible only if both parties (both the employee and the employer) come to an agreement and find a compromise, since in this case, one should take into account not only the wishes of the employee, but also production capabilities and needs (if there is no one to replace the employee , and he must fulfill his direct official duties during the period that he has chosen for his vacation, the employer has the right to reschedule it).

So, in this article, we discussed all the questions that the vacation period caused: "how to count", "who is entitled to annual leave", "what to do if the employer refuses to give the employee time to rest."

Respect yourself and protect your rights. To do this, it is extremely important to know exactly what you are entitled to and what obligations the employer has towards you. This will help you avoid being mistreated as an employee. However, for your part, also comply with all current legal norms contained in regulatory legal acts.

And let your annual vacation bring you and your loved ones only the most positive emotions!

Vacation This is a period of rest for the working population. And it is this period that often causes disputes between the employee and the employer. That is why both sides labor relations it is important to understand your rights and obligations in the matter of granting leave.

The main questions in this situation are:

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1. What is the duration of the vacation?
2. When should leave be granted?
3. How to calculate it correctly?

How is vacation granted and when?

As a general rule, the duration of the main vacation is 28 calendar days for a full year worked. An employee can also be provided, for example, for special working conditions, for long work experience. That is why the duration of vacation for some employees can be up to 45 days.

The fact that the main vacation is granted for a full calendar year does not mean that the employee must work continuously for a year without the right to rest. It is legally established that the annual paid leave for the first time can be granted to an employee after 6 months of his work.

Accordingly, if, as a general rule, an employee is entitled to 28 days of rest for a full calendar year, after six months he can use at least 14 days. However, by agreement with the employer, full leave can be provided in advance, that is, before the end of the calendar year, this is not prohibited by the legislator.

In this case, there is one caveat, and the employee and the employer need to understand that the provision of annual paid leave is accompanied by the payment of vacation pay. And if the employee quits without having worked a full year, while using the entire vacation period and receiving vacation pay in full, there may arise between the employee and the employer difficult situation refund of the overpaid amount.

Settlement period for vacation

The settlement period for vacation begins from the moment the employee is employed, namely from the next day. And it ends in exactly one calendar year. That is, for example, if an employee was hired on 02/01/2014, the vacation period will be from 02/02/2014 to 02/01/2015, it is for this period of time that full vacation will be granted.

As previously noted, it can be used before the end of this period.

How is vacation time calculated?

And if the situation is clear with the billing period for the full calendar year, then what if the year is not fully worked out, according to what principle is the number of vacation days calculated?

As the legislator established, vacation is calculated according to the following principle: for each full month worked, an employee is entitled to 2.3 days of rest (basic vacation).

However, a situation may arise in which the employee will work for an incomplete month, how to calculate in this case? If an employee worked 14 or more days in a month, a rest period of 2.3 days is accrued for such a month, if the period worked in a month is less than 14 days, no leave is assigned for such a month.

As previously established, annual paid leave is a period of legal rest for an employee, for this period wages must be saved and paid to the employee in the form of vacation pay. How to correctly calculate wages for a given period?

When calculating average earnings, which periods are taken into account and which are excluded

During the year, the salary of an employee may be inconsistent, the amounts may vary significantly. On what basis, then, to calculate the payment for the vacation period? This amount is calculated based on the average salary of the employee.

This average earnings are calculated according to the following principle: wages for twelve months are summed up, the amount received is divided by 12, and then divided by 28.4 (established average duration working month).

If the employee worked less than 12 months, the salary for the worked period is summed up, divided by the number of months in the period, then also divided by 28.4. Using this formula, the average wage for one day is determined, in order to calculate the total amount, it is necessary to multiply the resulting figure by the number of vacation days.

For example, if it is known that an employee has worked for six months. The salary was: January - 10,000 rubles, February - 10,000 rubles, March - 10,000 rubles, April - 15,000 rubles, May - 15,000 rubles, June - 15,000 rubles. The total amount for the period worked was 75,000 rubles. To calculate the average earnings - 75,000/6/28.4 = 440.14. The amount received is the average earnings for one day.

If the employee is granted leave in the amount of 14 days, respectively 440.14 * 14 = 6 161.96. This amount must be paid to the employee for the period of his vacation.

When making these calculations, it is necessary to understand that the calculation of average earnings includes all amounts received by an employee, with the exception of the amounts of material assistance that was assigned not for labor merits, for example, for the birth of a child or for anniversaries.

Part-time vacation

In addition to the main job, the employee may have a part-time job. How to combine holidays in this case? For such categories of workers, the legislator has established a certain guarantee. It lies in the fact that part-time leave is necessarily provided to the employee simultaneously with leave at the main place of work, regardless of the period that the part-time worker worked.

That is, in the case of external part-time employment, the employee applying for vacation, along with the application, must provide a certificate from the main place of work stating that he is granted annual paid leave in a certain period. If the question concerns internal combination, in this case, everything is a little simpler, the employee writes two (for each position) in the name of the employer. Refusal to grant leave to a part-time worker in this situation is unacceptable.

This kind of measure is provided so that the employee could get a good rest, because it is impossible to be on vacation part-time.

Other special cases

In addition to the annual paid leave, some categories of employees may be granted additional leave, as well as study leave:

• Additional vacation. This type leave is granted in accordance with applicable law. For some categories of employees, this provision of this leave is mandatory, as evidenced by the regulatory - legal acts. However, the employer is not prohibited from independently establishing this type of leave for those positions that are not provided for by law. For the period of additional leave, as in the case of the main leave, wages are retained.
• Study leave. This type of leave is granted to those persons who, along with the performance of their labor function, receive education in any educational institution. The employer is obliged to provide leave to this category of employees, this holiday has nothing to do with primary and secondary annual leave. That is, if an employee is entitled to these types of holidays, he can receive them in full for a certain period. However, there is a limitation with higher education. The employee is entitled to receive paid study leave only getting the first higher education.
• . Often a situation arises when an employee, having worked for a certain period of time, quits without using his right to leave. In this situation, upon dismissal, along with the calculation, the employee must be paid compensation for unused vacation. The period is calculated according to the general rule.

Previously, it was not uncommon for employees not to use the right to leave and continue to work, having received compensation in monetary terms. To date, this practice is legally prohibited in relation to the main vacation. Cash compensation only days of additional leave may be subject.

This rule was introduced primarily to protect employees from unscrupulous employers who do not want to provide annual paid leave.

So, the main points on the calculation of holidays were considered. Having an idea about the intricacies of providing vacations, both the employee and the employer will be able to protect themselves in labor relations.

Calculation of vacation days in 2019 - an example and general algorithm how vacation is calculated, you will find 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 of calendar days of vacation occurs according to general scheme. It is built on the main vacation 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);
• forced to skip work illegal dismissal or removal;
• 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;
• absence from work without good reason.

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 taken a vacation of a standard duration - 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 during 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 (including the New Year holidays). So, the calculation of vacation in 2019 is an example with detailed description, produced.

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