Vacation pay is paid depending on the number of days of vacation and average daily earnings.

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The last indicator is calculated based on the amount of income, which must be divided by the number of full months in the billing period. What to do if any month is not fully worked out? There is a special formula for this case.

Required data

The month will not be taken into account in full if the employee took a vacation at his own expense.

In this situation, the calculation is made according to the following formula:
income of the billing period / (29.4 * months worked in full + the number of days in an incomplete month that the employee performed his labor function) * the number of vacation days.

When transferring

An unusual situation develops in practice when an employee was transferred from another organization. If such an employee decides to take paid leave early, then what period should be taken into account?

According to the Labor Code of the Russian Federation, a transfer is a legal procedure that is carried out according to the rules provided for in Article 72.1 of the Labor Code of the Russian Federation. In this case, the employment agreement with the former employer is terminated. Therefore, when determining the average income, one should not take into account the length of service and profit, which were presented by the former employer.

1. Calculate the number of days worked.
2. Sum up all incomes that are taken into account when calculating the average income.
3. Determine the employee's vacation days.
4. Determine the amount of average earnings.
5. Calculate vacation pay.

part-time

A non-standard situation is formed when calculating vacation pay for a part-time job. We remind you that in accordance with the Labor Code of the Russian Federation, such employees have the right to receive leave on an extraordinary basis, taking into account the moment they leave for “holidays” at their main place of work. Thus, part-time workers can leave to rest ahead of schedule - before the expiration of 11 months.

In addition, the duration of such holidays may not coincide. For example, if the employee receives additional paid vacation days at the main place of work.

The employer is not entitled not to provide these days, but he is not obliged to pay them either.

The most optimal way out of this situation is possible when the employee takes vacation at his own expense for additional days of rest. But the employee is obliged to provide evidence that his application was prepared due to objective reasons.

Vacation pay to a part-time worker is calculated in the usual manner. Additional vacation days are not paid.

If there were no charges

In practice, such a situation may arise that in the previous 12 months the employee had no accruals, that is, he did not receive income.

It should be clarified that such an employee did not become the owner of payments that are taken into account when calculating the average income. So, if a woman was on parental leave, she was paid an allowance. But this type of income is not taken into account when identifying average earnings.

So, in such a situation, accruals are made based on the 12 months that follow before the billing period.

Formula

average income per day received for an incompletely worked period * number of vacation days.

To determine the average daily earnings, use the following formula:

income for the billing period / 29.3 * the number of months worked in full + the number of days that the employee performed the labor function during the month not worked in full.

Example

We illustrate the calculation of vacation pay for an incomplete month worked using a specific example. Employee Alekseeva A.N. 14 days leave is granted. She completed the full required period (from 04/01/2015 to 03/31/2016). Alekseeva receives 30 thousand rubles a month. From 02.06.15 until 06/17/2015, the employee was on sick leave (16 days). Thus, the employee worked for a full 11 months and one incomplete - 14 days.

An officially employed worker is entitled to paid leave of 28 days.

For accrual Money a formula is used in which the vacation pay coefficient is included.

In 2017, it is 29.3, reflects the average number of days in a month and is used when calculating daily earnings.

Coefficient in the current year

In 2017, when accruing vacation pay or compensation, a coefficient of 29.3 is used. It shows the average number of days in each fully worked month of the billing period.

Important! The gap can be called fully worked out in the absence of sick leave, business trips or downtime.

Until 2014, this figure was 29.4. Changes are caused by the fact that the number of holidays has increased. The indicator is used to determine average salary per day.

To find the amount of vacation pay, you will need to multiply the average daily earnings and the number of days of rest. In turn, the value of payment per day is calculated based on whether the entire period has been worked out entirely or there are downtime.

The settlement period in most cases is one year. If an employee takes a vacation in July 2016, then the period from July 2015 to June 2016 is considered. The funds paid during this time are used to calculate the total salary and vacation pay.

How to calculate the payment for the full billing period

In practice, the situation when all quarters of the year are fully worked out is quite rare. However, the calculations here are much simpler. You can find the average daily earnings if the total payment for the entire period is divided by 12 and by the indicator 29.3.

Consider the example of an employee who worked last year without sick leave and business trips. During this time, she received only 450,000 rubles.

Of these, 50,000 is the cost of education. After a year, she writes an application for a vacation for 28 days.

In addition to the salary, allowances and bonuses for this period, she was not credited.

1. First, find the total salary for the past year. In the case of this employee, the cost of training is not included in the calculation. Therefore, the total earnings are assumed to be 400,000 thousand rubles.
2. We calculate the average fee per day: 400,000 / 12 / 29.3 = 1,137.66.
3. The amount paid for vacation is calculated by the formula: 1,137.66 * 28 = 31,854.48.

Calculation algorithm for an incomplete billing period

First, you should determine the total number of days in those months that are worked out entirely. To do this, multiply their number and the indicator 29.3.

Here 29.3 should be divided by the number of calendar days, and then multiplied by the number of days worked.

Important! If there are several incomplete months, the calculation is carried out for each separately. The found values ​​are rounded to hundredths and added.

Then you need to find the total number of days. To do this, add up the results that are obtained for full and incomplete months. At the end, it remains to find the size of the average daily salary and multiply by the number of days of rest.

An example of calculations for an incomplete billing period

Now let's calculate the payments for an employee who has been working in the company since May 2015. In May 2016, he plans to take a vacation for 14 days.

At the same time, in March 2016 he was on a business trip for 17 days, and in September 2015 he was on sick leave for 14 days.

The amount he received for the entire period reached 500,000 rubles.

1. In the case of this employee, the billing period is 12 months. Of these, 10 have been fully worked out, in September there was a sick leave, and in March - a business trip.
2. We count days for full months. 29.3 * 10 = 293.
3. Find the number of days in each partial month. In September, 14 days fall on sick leave, 16 calendar days remain. The number of days for calculation is found by the formula 29.3 * 16 / 30 = 15.63. In March, the employee was on a business trip, which means that the number of calendar days will be 31 - 17 = 14. The calculation includes 29.3 * 14 / 31 = 13.23. The total number of days is 15.63 + 13.23 = 28.86.
4. We add up the obtained values ​​​​and find the number of days in the billing period: 293 + 28.86 = 321.86.
5. We find the average payment per day by dividing the total payment by the number of days: 500,000 / 321.86 = 1,553.47.
6. To calculate the amount of vacation pay, we multiply the average daily rate and the number of days of rest 1,553.47 * 14 = 21,748.58.

Indexation for salary increases

You will also need to use the appropriate coefficient in the case when an increase has occurred wages. However, the following conditions must be met:

• the increase occurs during the billing period, right before going on vacation or during vacation;
• salaries are increased for all employees of the enterprise, its branch or structural unit.

This increase has no set value. It is calculated from the ratio of the new salary to the previous one.

Along with tariff rates, the amount of allowances may change.

In this case, to determine the increase coefficient, the amount of the new salary and allowances is divided by the amount of the same payments according to the old values.

The salary increase procedure does not affect all payments at the enterprise. Only those values ​​that are calculated depending on the amount of earnings are indexed. Indexation does not apply to allowances with a fixed amount or multiples of the tariff rate.

How the boost factor is applied

Using an example, you can consider how the increase factor affects the accrual of vacation pay. Suppose an employee works at the enterprise during the entire billing period from May 2015 to April 2016.

During this time, his salary remained unchanged for six months and amounted to 30,000 rubles. After that, the amount was increased to 32,000 rubles, and in February - up to 34,000. There were no allowances and bonuses for the employee.

He is going on vacation for 14 days.

1. We find the increase factor. The last salary increase is in February. So, you need to find the ratio of this value to the amount of payments last month. From May to October, the figure is 34,000 / 30,000 = 1.13. From November to January, the value will be 34,000 / 32,000 = 1.06.
2. Indexing employee benefits. For the period from May to October: 30,000 * 1.13 * 6 = 203,400; November to January: 32,000 * 1.06 * 3 = 101,760.
3. Find the total earnings: 203,400 + 101,760 + 34,000 * 3 = 407,160.
4. We calculate the average daily earnings: 407,160 / 12 / 29.3 = 1,158.02.
5. Now we calculate the amount of vacation pay: 1,158.02 * 14 = 16,212.28.

To calculate vacation pay, a coefficient is used that reflects the average number of days in a month. Previously, it was considered equal to 29.4, but in 2014, due to the increase in the number of days off, a new value was set - 29.3.

Coefficients are also required after salary increases. Indexation of average earnings is important for calculating vacation pay. It is worth considering that it is required when raising wages throughout the enterprise or in its branch.

The specific procedure for indexing is not established by law.

Download a note-calculation when granting leave to an employee form T-60

Source: http://PaperDoc.ru/documents/buxgalteriya/koefficient-pri-raschete-otpusknyx

Vacation pay calculation in 2017 - article

Employer, remember: without exception, all employees have the right to annual paid leave and it must be issued in accordance with the law. Read in the article what the Labor Code of the Russian Federation says about this, and how to correctly calculate annual holidays.

Recording of a webinar about vacation registration: you will figure out how to divide vacations, determine the billing period, pay compensation for unused vacation, etc. ​

Basic rules for paying holidays

The procedure for paying holidays is regulated by Chapter 19 of the Labor Code of the Russian Federation. According to labor legislation, each employee is provided with annual paid leave with the preservation of the workplace (position), as well as average earnings (Article 114 of the Labor Code of the Russian Federation).

1. The duration of the main annual paid leave is 28 calendar days. This number does not include non-working holidays if they fall during the vacation period (Article 115 of the Labor Code of the Russian Federation and Article 120 of the Labor Code of the Russian Federation).
2. Vacation can be divided into parts, but one of its parts must be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation).
3. For each month of work, 2.33 calendar days of vacation are provided (28 / 12).
4. Vacation pay must be paid to the employee three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation).
5. Vacation is granted after 6 months of continuous labor activity in one organization (Article 122 of the Labor Code of the Russian Federation). Until the expiration of 6 months - vacation is possible only by agreement with the employer, except for some categories of employees. For example, women before maternity leave or immediately after it; employees under the age of 18 and others.
6. The length of service, which gives the right to the annual basic paid leave, includes (Article 121 of the Labor Code of the Russian Federation): the time of actual work; the time when the employee did not work, but the workplace (position) was kept for him; time of forced absenteeism of an employee due to illegal dismissal or suspension from work; other periods of time specified in the collective agreement, labor contract or local regulations organizations.
7. At the request of the employee, he may be granted extraordinary leave without pay, for example, for some important family reasons. The duration of such leave is determined by agreement between the employee and the employer (Article 128 of the Labor Code of the Russian Federation).

Vacation documentation

Vacation is issued by an order (instruction) on granting leave to an employee (form No. T-6) or an order (instruction) on granting leave to employees (form No. T-6a).

Orders (orders):

• are published on the basis of a vacation schedule, which is drawn up in accordance with Form No. T-7;
• are approved no later than two weeks before the beginning of the calendar year in which vacations are planned to be granted (Article 123 of the Labor Code of the Russian Federation).

On the basis of the order, marks are also made in the employee's personal card (form No. T-2 or No. T-2GS (MS)) and personal account (form No. T-54 or No. T-54a).

From January 1, 2013, organizations have the right to use both unified forms of primary accounting documents developed by the State Statistics Committee of Russia, and independently developed forms (subject to the requirements of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ). The organization must confirm its choice in accounting policy.

How to calculate vacation pay in 2017: an example

The calculation of vacation pay is made out by a note-calculation in the unified form No. T-60 (or an independently developed form containing the details established by Article 9 of the Federal Law of December 06, 2011 No. 402-FZ).

The amount of vacation pay is calculated according to the formula:

Amount of vacation pay \u003d Average daily earnings x Number of vacation days

Billing period

The billing period for vacation pay is:

• 12 previous calendar months;
• if 12 months have not been worked out, then the billing period is the time during which the employee is listed in the organization;
• if employment and the start of vacation occurred in the same month, then the billing period is the actual hours worked;
• if the employee has not actually worked for the last 12 months, and his wages have not been accrued, then the billing period will be the last 12 months during which he received wages.

Calculation of average earnings

To calculate the average earnings, all types of payments provided for by the remuneration system are taken into account, which include:

• wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked;
• wages accrued to the employee for the work performed at piece rates;
• wages accrued to the employee for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;
• wages paid in non-monetary form;
• monetary remuneration (monetary allowance) accrued for hours worked to persons holding state positions of the Russian Federation, state positions of constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials of local self-government, members of election commissions acting on a permanent basis;
• monetary allowance accrued to municipal employees for hours worked;
• accrued in the editorial offices of the media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration, etc.

The calculation of average earnings does not include accruals and payments that are not related to wages, for example, material aid, payment of the cost of food, travel, training, utilities, rest, social payments and other payments not related to wages (Letters of the Ministry of Labor of the Russian Federation dated 03.08.2016 No. 14-1 / OOG-7105; dated 03.08.2016 No. 14-1 / OOG-7105).

Accruals for this time are excluded from the billing period if:

• the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by labor legislation;
• the employee received temporary disability benefits or maternity benefits;
• the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
• the employee did not participate in the strike, but due to this strike he was unable to perform his work;
• the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
• the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

Formulas for calculating average earnings

If the billing period (12 months) has been fully worked out, then the formula for calculating the average daily earnings (SDZ) is as follows:

SDZ \u003d ZP / (12 x 29.3)

ZP - wages accrued for the billing period; 12 - the number of months;

29.3 - the average monthly number of calendar days.

Federal Law No. 55-FZ dated April 2, 2014 in Art.

139 of the Labor Code of the Russian Federation, changes have been made regarding the procedure for calculating the average daily earnings for paying holidays and paying compensation for unused holidays. In accordance with paragraph 13 of Art. 2 of the said Federal Law, the coefficient "29.4" was replaced by "29.3".

That is, from April 2, 2014, to calculate the average daily earnings, payments must be divided by 29.3.

If the billing period has not been fully worked out, then the following formula is used to determine the average daily earnings:

SDZ \u003d ZP / (KPM x 29.3 + KNM)

ZP - accrued wages for actually worked hours; KPM - the number of full calendar months worked by the employee;

KNM - the number of settlement days in incompletely worked calendar months.

The number of settlement days in incompletely worked calendar months is calculated as follows:

KNM \u003d 29.3 / KD x OD

29.3 - average monthly number of calendar days; CD - the number of calendar days in a month;

OD - the number of calendar days falling on the hours worked.

The number of calendar days falling on hours worked (OD) is all calendar days (working, weekends, holidays) falling on hours worked (Letter of the Ministry of Labor of the Russian Federation dated April 15, 2016 No. 14-1 / B-351).

Example

From October 15, 2017, the employee goes on vacation, lasting 28 calendar days. The employee's salary is 30,000 rubles. Billing period: October 2016 - September 2017. The employee was on sick leave for 14 calendar days from July 01, 2017 to July 14, 2017.

Since in July 2017 - 21 working days, the employee worked 11 working days, the amount of wages for July 2017 will be:

30,000 / 21 x 11 \u003d 15,714.29 rubles Number of settlement days in an incomplete month: 29.3 / 31 x 17 \u003d 16.07 calendar days Amount of vacation pay: (15,714.29 + 30,000 x 11) / (16, 07 + 29.3 x 11) x 28 = 28,607.74 rubles

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How is vacation calculated?

Labor Code Russian Federation(Articles 115 and 122) established that every working Russian citizen has the right to rest with a break from work lasting at least twenty-eight days a year.

A prerequisite is that the rest must be paid.

Having worked continuously at one workplace for at least six months, an employee can already draw up vacation documents.

Labor Code of the Russian Federation

Terms of Service

In the vacation schedule for the next year, approved at the end of December current year reflect both the production needs of the organization and the personal wishes of employees.

The future vacationer is given a notice reminding the start date of the vacation two weeks before the due date, in which he confirms his consent to the vacation in writing.

The personnel department issues a leave order. The economic service calculates the amount due for issuance.

Accrual and calculation procedure

The calculation in 2017 of vacation amounts is marked by some features: two significant values ​​​​- the length of service and the average amount of earnings per day - are calculated using strict rules and restrictions.

Period

The calculation is based on all accrued amounts for the last twelve months preceding the next vacation:

• for the actually worked period according to the time sheet;
• all applicable payments of an additional nature related to the peculiarities of production (night shifts, harmfulness, employment on holidays);
• territorial allowances;
• allowances for professionalism, continuous service and other relevant surcharges.

Experience

To calculate vacation amounts, it is important to know the answer to the question: how to correctly calculate the billing period?

A total of twelve months must be collected from actual employment time at the workplace.

From this period should be excluded:

• the time of administrative leave, taken at the request of the employee, for a period of more than half a month;
• travel time;
• the period of care for children under the age of one and a half years;
• the period of care for children under the age of three;
• period of time of incapacity for work, documented;
• duration of absence from work without a good reason.

Average daily earnings

Based on the total income for the previous 12 months, calculate the average value of earnings per day.

The calculation algorithm directly depends on whether the employee has worked out the full year before the next planned vacation or not.

A simplified version of the calculation of the average daily earnings is used subject to the full working out of the allotted time:

ZSD \u003d FZP / 12 / 29.3,

WHSD - average daily earnings;

FZP - wages accepted for calculation;

12 - the number of months of the billing period;

29.3 - the average value of the days of the month.

Formula

Using the calculated initial data, the value is determined vacation pay according to the formula:

OV = WHSD * BWW,

OV - the amount of holiday calculations;

BWW - the amount of vacation days.

How to calculate if the month is not fully worked out?

If the period of time for calculating vacation pay has not been fully worked out, the average daily earnings are calculated according to the complicated option:

ZSD \u003d FZP / (29.3 * KPM + KSD),

KPM - the value of fully worked months;

KSD - the summed value of calendar days not fully worked out in a month.

The total unworked days of the month are calculated individually:

KSD \u003d 29.3 / MKD * RDM,

MKD - calendar days in a month (total);

RDM - working days in a month.

How to account for premiums?

Bonuses accrued based on the results of production activities have different time limits:

• at the end of the month;
• quarterly;
• based on performance for the year.

Monthly remuneration accrued simultaneously with the main salary, are fully accepted for calculating vacation amounts.

Quarterly bonuses have a special accounting procedure:

• accepted in full if the time of accrual of the bonus coincides with the period for accrual of vacation pay;
• is taken into account in proportion to the monthly amount for a specific month in the billing period, if the period for calculating the bonus does not coincide with the time for calculating vacation pay.

Payments based on the results of the year are accepted for calculation without taking into account the time of accrual, but in proportion to the time actually worked.

Example:

For the period taken for the calculation of vacation pay, quarterly bonuses were accrued:

In the calculation of vacation pay mechanic Belova A.N. will include the amount of quarterly bonuses in the amount of 81,500 rubles.

What is not included in the calculation?

Before starting the calculation of vacation pay, the following is removed from the total earnings for the year:

• the amount of payment according to the average value;
• sick leave payments;
• payment of benefits for pregnancy and childbirth;
• the amounts of material assistance issued;
• reimbursement for meals, tuition and travel;
• holiday expenses.

Vacation calculation in 2017 (example)

Economist Petukhova S.M. the next vacation was granted from July 1 to July 28, 2017 for 28 calendar days.

For 12 months, the employee worked:

Accrued wages and equivalent payments for the same period:

Based on the initial data of Petukhova S.M. vacation pay in the amount of 28132.72 rubles was accrued:

Payroll calculation

An increase in wages may occur during the period:

• vacation days;
• before the vacation, although after the calculation period;
• billing period.

The amount of vacation pay is adjusted using the calculated coefficient:

K \u003d ZPm / MZ,

K - coefficient for recalculating vacation pay;

ZPm - accrued wages in each month of the billing period;

MZ - salary per month on the date of going on vacation.

Average daily earnings are recalculated if wages were increased after the calculation period, albeit before the start of vacation time.

The part of total income relating to the period from the end of the holiday until the time of the pay increase is subject to adjustment if tariff rates increase during holidays.

In our example:

In July 2017, wages were increased by a factor of 1.2. Vacation payments Petukhova S.M. recalculated and will amount to 33,759.26 rubles.

RUB 28132.72 * 1.2 = 33759.26 rubles.

How many days are vacation pay?

The accrued amounts of vacation payments must be issued to the employee no later than three days before the start of the vacation.

Payment later than three days is considered an administrative violation.

Accounting registration

The amounts of vacation payments are directly related to the expenses of the organization, in addition, they are included in the wage fund.

Accounting for the cost of annual paid vacations is absolutely identical to accounting for payroll for actual hours worked.

Income Codes

After tax period organizations report to tax authorities for all amounts of accruals made in favor of employees of the organization.

In the 2NDFL certificate, all accruals to employees that were accrued for the year are entered.

Help form 2-NDFL

All values ​​are indicated line by line with a breakdown by month and type.

Reserve for payment

Accounting for holiday amounts is carried out in two ways:

• creating a vacation reserve fund;
• attributing the amount of vacations directly to the costs of the organization.

The chosen method of accounting is reflected in the accounting policy of the enterprise.

Organizations that do not create a reserve include all actually accrued vacation pay as direct costs of production activities.

Another algorithm of actions for firms that create a reserve for payment.

The amount of the created holiday reserve should cover all current expenses for vacation pay. The principle of education, the timing of creation and consumption should be reflected in the accounting policy of the enterprise.

The most optimal way to create a reserve is based on the final data of the interim quarterly reporting, compiled to analyze the profitability and profitability of the company.

The expenditure of the vacation fund occurs as the vacation schedule is fulfilled.

How vacation is paid is useful for heads of organizations and their employees to know.

It is difficult to remember all the nuances and pitfalls of calculation without putting it into practice, but it is necessary to understand the basic provisions for greater confidence.

The right to leave arises after six months of continuous work with this employer. In this case, leave is provided in advance. If an employee decides to quit, then the part of the vacation pay that he has not yet “earned” will be deducted from his salary.
For six months of work, an employee "accumulates" 14 calendar days of vacation, and for a full year - 28 calendar days.

In order to calculate how many vacation days an employee has worked for a certain period, you need to use the formula: (M * K) / 12, where M is the number of months actually worked, K is the number of vacation days, and 12 is the number of days in a year.
For example, an employee goes on vacation, but at the same time he actually worked for this employer for 8 months and 17 days. By rounding rules, he worked the full 9 months. So he got:
(9 * 28) / 12 = 21 calendar days

Rules and procedure for calculating vacation

There are situations when an employee of the organization does not have payroll accruals for this period of time, or he actually did not work at that time. In this case, it is necessary to take for the estimated time those 12 months that come before the estimated year. In the absence of accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

To derive the average salary, you need to take only those accruals that were made for the actual time of work and for the work that was actually done. It follows from this that when calculating the average daily wage do not need to be taken into account the following charges:

We use the new coefficient 29, 3 when - calculating vacation pay: examples of calculations for - beginners

Back in 2012, January 6 and 8 were added to non-working holidays ( the federal law dated April 23, 2012 No. 35-FZ). Holidays became not 12, but 14 (Article 112 of the Labor Code of the Russian Federation). With 14 holidays, the average monthly number of calendar days is 29.25 days. = (365 days - 14 days): 12 months If this value is rounded up, then it turns out just 29.3.

The employee's salary is 20,000 rubles. The employee applied for leave from July 5, 2014 for 14 calendar days. The settlement period is from July 1, 2013 to June 30, 2014. At the same time, in April 2014, the employee took a vacation at his own expense for 10 days (from April 1 to April 10). Therefore, in April 2014, he received a salary in the total amount of 13,000 rubles.
Step 1. We determine the payments that are included in the calculation.
20 000 rub. × 11 months = 220,000 rubles. (total amount of payments for fully worked 11 months, except April).
In April 2014, the employee was paid 13,000 rubles. Therefore, the amount of 233,000 rubles is accepted for calculation. (220,000 rubles + 13,000 rubles).
Step 2 Determine the number of calendar days worked in partial months.
April 2014 is not fully completed. In total, there are 30 calendar days in April, and the days worked (from the 10th, when the employee went to work after vacation) account for 20 calendar days (30 days - 10 days).
To determine the number of days worked in April, we use the formula:
29.3 days: the number of calendar days in a month when the employee was on vacation at his own expense × the number of calendar days in a month that fall on hours worked in that month.
In total, in April 2014, 19.5333 days were worked. = 29.3 days: 30 days × 20 days
Step 3 Determine the average daily wage.
Now apply the existing values ​​in the above formula. Total average daily earnings will be 681.6187 rubles. = 233,000 rubles: (29.3 × 11 months + 19.5333 days).
Step 4 Determine the amount of vacation pay.
The employee goes on vacation for 14 calendar days. This means that the amount of vacation pay will be 9,542.66 rubles. (681.6187 rubles × 14 days).

Calculation of the number of vacation days in 2019

When calculating for a vacation in an incomplete month, one 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 .

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

Vacation pay calculation

• All payments that are accrued to the employee for the time excluded from the billing period. They are listed in paragraph 5 of the Regulations. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for downtime;
• All payments of a social nature and other payments not related to wages. For example, financial assistance, payment for the cost of food, travel, education, utilities, recreation, gifts for children (clause 3 of the Regulation);
• Bonuses and remuneration not provided for by the remuneration system (clause "n" clause 2 of the Regulations).

All payments accrued to the employee, which are provided for by the employer's payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922, available open list similar payments.

Why is it needed and what is the size of the coefficient for calculating vacation pay in 2019 - 29

The coefficient 29.3 is also necessary when calculating the average earnings for vacation pay in cases where the employee has not worked out the entire billing period. In this case the actual working time in calendar days is calculated taking into account the coefficient average monthly number of days.

You can’t do without a coefficient, it shows the average number of days in a month and is needed for the correct calculation of the average daily earnings for vacation pay and compensation, as well as for the correct calculation of days in an incomplete worked period.

Vacation days calculator

The time worked for one employer, giving the right to take annual leave, which will be paid, may be needed not only directly to calculate this period, but also in order to know how many days are compensated upon dismissal.

• the time when he actually performed his duties;
• periods when the employee was absent from work, but his place was saved (vacation, sick leave, decree, military service, etc.);
• weekends and other non-working days;
• forced absence from work due to illegal dismissal;
• suspension due to untimely medical examination (if this is not the fault of the employee);
• additional administrative leave (no more than two weeks per calendar year).

How to calculate vacation pay 2019

Payments in the billing period. In order to calculate vacation pay in 2019, it is also necessary to determine the payments included in the calculation of average earnings and excluded from it. According to Decree No. 922, all payments to an employee approved in the regulation on remuneration and labor incentives are taken into account, regardless of the method of payment (in cash or in kind).

When determining excluded days, one should take into account the clarifications of the Ministry of Labor (letter No. 14-1 / B-351 dated April 15, 2019) regarding holidays that fell on the vacation period. The vacation is automatically extended for holidays without their payment. In accordance with the position of officials, such holidays are not excluded in the future. For example, if an employee was on vacation from December 25, 2019 to January 15, 2019, then when determining the period for the next vacation, holidays are counted as worked days.

Vacation calculator

Each employee is entitled to annual paid leave (Articles 114, 122 of the Labor Code of the Russian Federation). By general rule, the duration of annual leave is 28 calendar days (Article 115 of the Labor Code of the Russian Federation). True, in order to qualify for a vacation, an employee must “work out” a vacation period - a year, and not a calendar one, but a worker. Its countdown starts from the first day of work for a particular employer.

By the way, if as a result of the calculation you realize that the employee has accumulated a significant number of vacation days, we recommend sending him to rest. After all, vacation must be provided to the employee annually (Article 122 of the Labor Code of the Russian Federation), and labor inspectors will regard the accumulated vacation as a violation of the employee's right to rest. Which, in turn, can lead to a fine for the employer.

How to correctly calculate vacation pay (calculation formula)

Next, to produce the final vacation pay calculation, it is necessary to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full leave for 28 days. So, we multiply 682.6 by 28 and get vacation pay equal to 19,112.8 rubles. Or we multiply 681.89 by 28 and get 19,092.92 rubles - vacation pay for one part-time working month per year from the second example.

In addition to the average daily salary of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days to which the employee is entitled at the time of termination labor relations. Modern labor legislation does not establish methods for calculating the days of rest to which the worker is entitled at the time of dismissal, therefore, the Rules on regular and additional holidays are used in the calculation, approved. Tax Code of the USSR 04/30/1930 No. 169. If an employee worked for an employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time year. The number of vacation days due to the worker (Ku) is calculated by the formula:

Today, the payment of wages is the direct responsibility of the employer. Evasion of it is punished quite severely - in some cases even criminal punishment.

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You should also follow the rules for calculating the amount of wages. This point is covered in detail in the current legislation. At the same time, its violation is also unacceptable.

The fundamental legal document in this case is precisely the Labor Code of the Russian Federation in the latest edition.

Most often, various kinds of difficulties, errors and overlays arise when it is required to calculate wages for a part-time work month.

General points

To date, payment is usually made for one full working month. But often situations arise when an employee for some reason did not fully work out.

In this case, it will be necessary to make a mandatory calculation based on the average wage for one working day and a unit of time. In this case, it will be necessary to take into account a large number of various nuances.

Before proceeding with the calculation of wages for an incomplete month, it will be necessary to deal with the following issues without fail:

• fundamental points;
• calculation procedure;
• normative base.

What you need to know

The current labor legislation establishes that the total duration of the working week should not exceed 40 hours. This moment is reflected.

But at the same time, it is assumed that an employee can work less than a given time on completely legal grounds.

This is possible in the following cases:

• vacation leave;
• disease;
• employment did not occur from the beginning of the month, but in its middle, at the end.

Also, if there is a preliminary agreement with the employer, the employee can perform his duties for a period of time less than specified in the legislation.

For example, 3-4 days a week, not 5 or 6-7 hours a day, not 8. The very fact of working on an incomplete schedule should be documented -,.

When making a calculation, it will be necessary to refer to it without fail. In some cases, situations arise when, for some reason, the amount of wages per month is less than the minimum wage.

Or the enterprise does not owe anything to its employee at all. In this case, no additional payment is required.

Because there is no reason for this. This moment is reflected in .

According to this legal document, the amount of wages cannot be less than the minimum wage established in the region only if the employee has fully worked all the allotted time in a month.

Video: salary (definitions)

At the same time, if for some reason the monthly norm was not fulfilled on time, then there are grounds for calculating wages less than the minimum wage - this will not be a violation. It is only important that initially the salary was more than the minimum established by law.

Basic calculation procedure

Today, the procedure for calculating the amount of salary for one incomplete calendar month can be implemented in two different ways:

• remuneration is accepted in proportion to the number of days actually worked during the billing month - the total number of days is replaced by the average monthly number of calendar days (for 2019 it is 29.4).

The choice of any certain way carried out taking into account a large number of different nuances. But it should be remembered that the first employer is more profitable than the second.

Most often, the calculation procedure is determined in advance in the internal documents of the organization. The second method of calculating wages for an incomplete month is usually used in enterprises where employees work by weeks or months.

Normative base

In order to avoid various kinds of errors in the calculation of wages, it is imperative to study in detail the legislation in force on the territory of the Russian Federation.

to the most important legal documents include the following articles of the Labor Code of the Russian Federation:

It should also be borne in mind that the procedure for calculating wages, both for a full and for an incomplete month, may differ depending on the position held, the work performed.

The situation is similar with the remuneration of directors and other senior managers.

How to calculate the salary for an incomplete worked month

The procedure for calculating wages is quite simple, since all the most important points reflected directly in the Labor Code of the Russian Federation and other legal documents.

The following important questions need to be dealt with first:

• applicable salary formula;
• if with public holidays;
• calculation example.

Applied salary formula

Most often, when calculating wages for an incomplete month, the salary calculation formula is used.

The amount of wages for a full month must be divided by the number of working days in a particular working month. Thus, it will be possible to receive the amount due to the employee for one day worked.

In the future, it will simply be necessary to multiply the value obtained by dividing by the total number of actually worked working days.

The salary worker does not work for a full month - how to calculate the salary if it was saved for him during his absence? In this case, a slightly different approach will need to be used.

The procedure for calculating the time already worked is standard, it is not subject to any changes.

At the same time, the average wage is calculated for each unworked working day. Its size is calculated by calculating taking into account the last 12 months of the entire previous period.

This period includes the following:

• various kinds of business trips;
• days of absence from the workplace due to illness - confirmed by a certificate of incapacity for work;
• strikes (at the same time, the employee himself should not participate in them).

If there are incomplete months of work in the period, the following formula is used:

Where N is the total number of fully worked months;
D - the number of days of the month that was not fully worked out;
P is the total number of days fully worked.

If with holidays

It must be remembered that the amount of wages of an employee who has a monthly salary is in no way dependent on the total number of non-working days in a month - holidays.

This moment is reflected in the Russian Federation. Simply put, regardless of whether there are holidays that fall on working days or not, the employee's income does not decrease.

That is why when an employee has worked all the working days of the month, he is paid the salary in full.

If, for some reason, the month in which there are non-working holidays has not been fully worked out, the recalculation is carried out in the standard way using the usual formulas.

In this case, holidays are not counted as non-working days. Calculations are necessarily carried out taking into account the salary.

Calculation example

To avoid various kinds of errors and shortcomings in the process of calculating wages for a month that has not been fully worked out, it is best to familiarize yourself with similar calculation examples in advance.

Example 1

Locksmith Ivanov Ivan Ivanovich was hired from 09.10.15. His salary according to employment contract amounted to 24 thousand rubles. The weekly schedule was chosen to be five days.

At the same time, there are 22 working days in the billing month. Ivanov worked only 17. The calculation will be carried out as follows:

The amount of wages for an incompletely worked period of time is 18.5 thousand rubles.

Example 2

Engineer Popov Ivan Petrovich used 14 days of his annual leave from 10/16/15 to 11/29/15. At the same time, he worked out the rest of the month in full in the regime established by the labor code.

Employment was carried out on September 16, 2014, the salary is 20 thousand rubles. The period is fully worked out - sick leave and vacations for various reasons were absent. Payments for September 2019 amount to 10.4 thousand rubles.

The value of the average daily earnings for calculating vacation pay:

Settlement period - period of activity legal entity calculated in calendar months. Its minimum value is 30 days, and its maximum value is a year (12 months). The concept is used to establish the amount and terms of payment of wages, benefits and benefits to employees of the enterprise. The organization has the right to set the duration of one billing period itself, but this should not adversely affect employees.

Legal regulation

A billing period is a method for calculating the amounts owed to an individual for the fulfillment of labor norms of monetary remuneration, as well as other payments. The terms provided for determining salaries, vacation, maternity and other social benefits are regulated by labor legislation. When calculating certain amounts, the enterprise has the right to use the settlement period established independently.

Selecting a period for calculating the average salary

The Labor Code of the Russian Federation establishes a period of 12 months to determine the average earnings. This is the most objective method of calculation, taking into account that non-worked time, for example, business days, is deducted from the period. For some workers, wages fluctuate greatly throughout the year. In particular, this applies to the piecework form of calculation and additional bonus payments to the salary.

In cases where an employee receives wages every month in equal parts, to simplify the calculation, the company has the right to establish a calculation period of a shorter period: 3, 6 months and any other. The main condition is the absence of a negative impact of changes on employees.

Rules for determining the calculation period for calculating the average salary

According to labor legislation, the recommended and maximum billing period is a year (for the purpose of determining the average wage). But this does not mean that all 365–366 days will be included in the calculation. The calculation takes into account only the days actually worked. It is recommended to exclude from the calculation:

1. The periods during which the employee received the average wage. From here it is necessary to exclude breaks for feeding the child.
2. Sick leave time.
3. Maternity leave.
4. Length of unpaid leave.
5. Paid holidays provided additionally for the care of children with disabilities.
6. Periods of idle work due to the fault of the employer.
7. The time of the strike, in which the employee did not take part, but could not work because of it.
8. Other periods stipulated by the legislation of the Russian Federation.

By excluding such periods from the total duration of the considered period of time, the accountant can proceed to the calculation of the average wage.

Example of determining the period for calculating the average salary

Consider the situation in which it is necessary to calculate the average wage for the past 12-month period:

The employee went on a business trip on February 14, 2016. During this period, the company paid him an average wage. To calculate the value, it is necessary to consider the period from 1.01. to 31.12. past, 2015. The employee was not at the workplace all the time:

• from 12 to 23 April 2015 - on a business trip;
• from July 5 to July 25, 2015 - was on unpaid leave;
• from November 20 to November 28, 2015 - was disabled on sick leave.

Based on these data, the accountant determined the settlement period:

• from January 1 to April 11;
• from April 24 to July 4;
• from July 26 to November 19;
• November 29 to December 31.

According to the working time schedule, weekends will be excluded from the total number of days.

Settlement period for vacation: rules for determining

The term of the period for which the number of days of paid leave is calculated depends on the duration of the employee's work at the enterprise. But in general, it cannot last more than 12 months. Regardless of in which half of the year the employee goes on vacation, the period will consist of one year. At the same time, it begins from the first day of the calendar month of the beginning of the holiday until the last date of the 12th month. For example, an employee was on a legal vacation from 12/28/15 to 01/15/16. The settlement period for the vacation will be determined in the interval from 12/1/14 to 11/30. fifteen.

In cases where an employee has actually worked less than a year, the estimated period is from the first working day to the last day of the month preceding the vacation. For example, an employee was hired on August 1, 2015, and his vacation falls on December 27–14. In this case, the billing period is the time from 01.08. until November 30, 2015.

The Labor Code of the Russian Federation provides the opportunity to set the terms on the basis of which vacation payments are calculated independently. A prerequisite is the indication of the period in the personal or collective labor contract.

Calculation of vacation pay in days

After determining the total earnings for calculating vacation pay, you should calculate the average daily wage. If the employee has worked in full for the last 12 months, without deducting the days of the billing period, then the calculation is made according to the formula: From d.z. \u003d Z p.: 12: 29.3.

• Z p. - the total amount of earnings for the entire period;
• 29.3 - the average number of days in one month;
• 12 - the value of the settlement period in months (in this case, the year is set).

Consider an example of calculating the average daily earnings for calculating vacation pay: from March 14 to April 27, 2016, accountant X will be granted annual paid leave. For the calculation, the period from 03/01/15 to 02/29/16 is used, which is fully worked out, without deductions. X receives a fixed salary of 18,000 rubles a month. Calculate your average daily earnings.

Let's do the calculations:

1. The amount of the total salary for the year will be: 18,000 × 12 = 216,000 rubles.
2. The average daily wage will be determined at: 216,000: 12: 29.3 = 614.33 rubles.
3. In total, for 14 days of vacation, the company must pay the amount: 614.33 × 14 = 8600.62 rubles.

Accrual of vacation pay for a period not fully worked

When determining the period worked for which an employee is provided with paid rest, the time is not taken into account:

• receiving an average salary;
• sickness, maternity leave;
• unpaid leave;
• additional days off to care for a disabled child;
• downtime due to the fault of the enterprise;
• other cases provided for by law.

When subtracting the listed terms, it turns out that the employee did not work the entire settlement period for the vacation, but only part of it. This results in an incomplete rest time to be determined.

To find how many calendar days of the billing period are due to an employee on vacation, you need to perform several mathematical operations:

1. Calculate the number of days worked for an incomplete working month: T d. = 29.3: T d.m. × T from.d. , where:

• T d.m. - the number of calendar days of the month;
• T from.d. - the number of days actually worked.

2. Determine the value of the average daily earnings according to the formula: C d. \u003d W: (29.3 × T m. + T d.), where:

• Z - the total amount of earnings accrued for the period;
• T m. - the number of fully worked months;
• T d. - the number of days worked for an incomplete labor month (see paragraph 1).

If in one period there are several incomplete months at once, the calculation should be done separately for each of them, and then summarize the results.

An example of calculating the average daily earnings for an incomplete period

Consider the situation: an employee will be granted paid leave from June 15, 2016. The settlement period of the month for payments is from 06/01/15 to 05/31/16, this time has not been fully worked out: from February 18 to February 25, the employee was sick. In addition to sick leave payments, the employee is entitled to a salary in the total amount of 240 thousand rubles.

Let's calculate:

1. Number of days for fully worked months: 11 × 29.3 = 322, for February: 29.3: 29 × 21 = 21.
2. In total, the following will be used to calculate vacation pay: 322 + 21 = 343 days.
3. The average daily earnings will be: 240,000: 343 = 699.7 rubles.

Estimated period of sick leave

An officially employed employee has the right to receive material compensation for the period of illness, if the fact is confirmed by a doctor and provided sick leave. The period for calculating the amount of payment is considered to be 2 years. The amount is calculated on the basis of the total earnings for the period by multiplying it by the compensation coefficient and the number of disabled days. The resulting number is divided by 730–732 days.

When settling accounts with employees, it is extremely important to correctly determine the period for which payments are due to an individual. The established time limits directly affect the average wage and many other social benefits and compensations.