Question:

Are the following payments taken into account when calculating average earnings for vacation pay:

• average earnings during the business trip, as well as additional payment to the salary in terms of the excess of salary over the average earnings during the business trip;
• temporary disability benefit, as well as a supplement to the average wage on top of this benefit?

Average earnings for vacation pay during a business trip, temporary disability benefits, as well as supplements to the average wage in excess of the accrued allowance are not taken into account when calculating average earnings during a business trip. As for the additional payment to the salary in terms of its excess over the average earnings for the period of a business trip, this issue is ambiguous. According to officials, the specified surcharge can be taken into account when calculating the amount of vacation pay if certain conditions are met.

Based on Art. 139 of the Labor Code of the Russian Federation for all cases of determining the size of the average wage (average earnings) provided for by the Labor Code, a single procedure for its calculation is established, which takes into account all types of payments determined by the wage system applied by the relevant employer, regardless of their sources. An approximate list of such payments is contained in clause 2 of the Procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No.   922. This list is open, and the payments considered in the issue are not named in it.

According to Art. 135 of the Labor Code of the Russian Federation, the employee's salary is established by an employment contract in accordance with the employer's remuneration systems. Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems, are established by collective agreements, agreements, local normative acts in accordance with labor legislation and other normative legal acts containing labor law norms.

Clause 3 of the Procedure for calculating the average wage determines that when calculating the average wage, social payments and other payments that are not related to wages (material assistance, payment for the cost of food, travel, training, utilities, rest, etc.).

Travel payments. According to paragraphs. "a" of clause 5 of the Procedure for calculating the average wage when calculating the average earnings, the time, as well as the amounts accrued during this time, are excluded from the billing period if the employee retained the average earnings for vacation pay in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child.

By virtue of Art. 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, he is guaranteed the preservation of average earnings.

We conclude: since the employee retains average earnings for the period of the business trip, on the basis of paragraphs. “a”, paragraph 5 of the Procedure for calculating the average wage, the amount of average earnings is excluded from the calculation of average earnings for vacation pay.

As for additional payments, in Letter No. 14‑1/В-608 of August 13, 2015, officials of the Ministry of Labor, having considered the procedure for applying the provisions on calculating average earnings, came to the conclusion that the entire time the employee was on a business trip, including the time of attracting him to work during a business trip due to the need on weekends or holidays, as well as the amounts accrued during this time are not taken into account when calculating average earnings. Indirectly, their conclusion indicates that additional payments to salary in terms of the excess of salary over average earnings during a business trip should also not be taken into account when calculating vacation pay.

However, a year later, the same department issued another letter (dated August 3, 2016 No.  14-1 / OOG-7105), according to which, if the organization has provided for the specified additional payment by the wage system (reflecting it in the employment contract with the employee), it includes it in the wage fund, and also takes it into account when determining the amount of insurance premiums to the FSS and PFR, the specified additional payment should be taken into account when calculating the average earnings for vacation pay.

Payments for the period of temporary disability. Clause 5 of the Procedure for calculating the average wage provides that when calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time if the employee received temporary disability benefits. By virtue of this norm, this allowance, as well as the supplement to the average wage in excess of the disability allowance, should not be taken into account when calculating the average earnings for vacation pay (Letter of the Ministry of Labor of the Russian Federation dated 03.08.2016 No.   14-1 / OOG-7105).

Remuneration of labor in a state (municipal) institution: accounting and taxation, No. 2, 2019

"Exchange" of leave for money is allowed only in two cases:

1. upon dismissal of an employee, if he has unused vacations;
2. if there are additional holidays exceeding 28 calendar days.

In each situation there are non-standard introductory ones, so we will dwell on them in more detail.

Vacation debt accumulated - what to do?

It is not uncommon for workers to accumulate holiday arrears over several years. And in such cases, the employer faces the question - how to deal with these "debts"? Will it be enough to compensate them with money?

As a rule, through the court, the employer disputes such actions of the tax authorities, referring to, which says that, in accordance with the Labor Code, he is obliged to pay compensation to the employee for all unused vacations.

Compensation for part of the vacation, subject to the availability of additional vacation

If the employee is going to continue working in the company, then only part of the annual paid leave exceeding 28 calendar days can be replaced by compensation. That is, such compensation is provided for those categories of workers who, by law, are entitled to an extended basic vacation - more than 28 days. These include:

• disabled workers, vacation duration - at least 30 calendar days ();
• underage workers, vacation duration - 31 calendar days ();
• municipal employees, vacation duration - 30 calendar days ().

• workers employed in work with harmful and (or) dangerous working conditions ();
• workers with a special nature of work ();
• workers with irregular working hours ();
• workers working in the regions of the Far North and equivalent areas ().

Additional paid holidays may be established at the discretion of the employer, taking into account production and financial circumstances. At the same time, the conditions and procedure for granting such holidays are prescribed by collective agreements or local regulations.

It is worth noting that replacing part of the vacation with monetary compensation is not an obligation, but the right of the employer. Therefore, he may refuse compensation. This position is formulated, in particular, in the Definition Supreme Court Republic of Komi dated 15.08. 2011 No. 33-4410/2011).

Retirement Compensation

The rule for calculating compensation upon dismissal is not established in the Labor Code. Therefore, employers should be guided by the old document - "" (approved by the NCT of the USSR on 04/30/1930 No. 169).

In the Rules, it is important to pay attention to, where it is indicated that “when calculating the terms of work giving the right to proportional additional leave or to compensation for leave upon dismissal, surpluses of less than half a month are excluded from the calculation, and surpluses of at least half a month are rounded to the nearest full month.

In connection with this rule, the question may arise: how to count half of the month in February, which, as you know, has 28 days? It is necessary to focus not on the calendar, but on the working month, since vacation is provided for the working year.

Let's say you hired an employee on September 17, 2018. On November 30, 2018, he retires. The employer needs to see how many full months the employee has worked. The first two months have been fully worked out: from 09/17/18 to 10/16/18 and from 10/17/18 to 11/16/18. And the employee worked for the third month from 11/17/18 to 11/30/18, therefore, in accordance with clause 35 of the Rules for Regular and additional holidays”, compensation needs to be paid for only two months.

5 non-standard cases on vacation compensation

1. The employee worked in the organization for 4 months, during this period he was on vacation without pay for 23 calendar days. Is he entitled to severance pay? .
2. The director of a small company fills several positions. He has not been on vacation for 2 years. Can he be paid vacation pay? .
3. There is only one employee in the company, his position is the general director. He cannot go on vacation. Should he receive compensation for unused vacation so that there are no problems with the GIT? .
4. To calculate compensation for unused vacation, you need to determine the average earnings of an employee. What about February? Do you only count full months of work? .
5. The employee was on leave without pay for 12 months. How to calculate the amount of compensation for unused vacation? .

Algorithm of actions for registration and receipt of compensation for vacation

To receive money in return for part of the vacation, the employee must write an appropriate application. You can use .

Having received an application from the employee, the employer issues an order to replace part of the vacation with monetary compensation, drawn up in any form.

The order must specify:

• Name and position of the employee;
• the number of vacation days to be replaced by monetary compensation, the billing period;
• the basis for issuing the order;
• details of the employee's application.

The employee gets acquainted with the order and puts a signature under it. After that, the employer enters in the employee's personal card (unified form T-2) in section 8 "Vacation" information about the replacement of part of the annual paid vacation with monetary compensation.

How are the other columns filled in?

Column 1 "Type of vacation" specifies which vacation is replaced by monetary compensation (main, additional).

There are no specific comments to fill in columns 2 and 3 "Work periods" - they are filled in according to the general rules.

The number of vacation days to be replaced by compensation is indicated in column 4 "Number of calendar days of vacation".

In columns 5 and 6, the corresponding entry "Replacing vacation with monetary compensation" is made.

Column 7 "Grounds" reflects the details of the order. The same information should be recorded in the vacation schedule - in column 10 "Note". Just make an entry that part of the annual leave is replaced by money, while indicating the number of days compensated.

Vacation pay calculation in 2019: calculator

You can calculate vacation pay using a free calculator from the Kontur.Accounting service. Enter information about the vacation period, billing period and mass salary increases, if any (so that the employee's earnings for the months before the increase are indexed and the calculation is performed according to the current earnings). Also indicate the actual accruals of the employee for the billing period, for which the average daily earnings are calculated. Vacation pay is calculated automatically.

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When calculating average earnings for paying vacation pay in a new way in 2016 or compensation for unused vacation by an employee, you need to use a coefficient of 29.3 (the average number of days in a calendar month).

In 2016, the coefficient for calculating vacation pay will be 29.3. The indicator has changed due to the fact that there will be more holidays next year. To determine the amount of vacation pay, you need to calculate the average daily earnings of an employee and multiply it by the number of calendar days of vacation.

The billing period is 12 calendar months preceding the vacation. For example, an employee went on vacation in May 2016. This means that the billing period will be the months of May 2015 - April 2016. And the salary for this period is taken into account when calculating vacation pay in 2016.

If this period is worked out completely, the average daily earnings are determined by the formula:

When determining the average earnings, all remunerations provided for by the remuneration system are taken into account (wages, allowances and additional payments to tariff rates, salaries for professional skills, class, length of service, payments related to working conditions, etc.). But payments of a social nature and other incomes of employees that are not related to wages are not included in the calculation (material assistance, payment for the cost of food, travel, training, utilities, etc.). The list of payments that are taken into account when calculating the average earnings is given in paragraph 2 of the Regulations.

Clause 5 of the Regulations indicates the time that must be excluded from the billing period. These are all the periods for which the employee was paid wages based on average earnings. Namely: the time of illness, vacation, business trip, etc. The amounts accrued during this time are also excluded from the calculation.

An example of calculating vacation pay under the new law, if the billing period has been fully worked out

Zvezda LLC applies the USN. I.P. Konovalova works in the organization as an office manager. From July 6, 2016, she went on vacation for 14 calendar days. Determine the amount of vacation pay if it is known that:

• July 2015 - June 2016 fully worked out;
• in total for the specified period, 394,000 rubles were accrued, of which 24,000 rubles. is the cost of training, 25,000 rubles. - payment for treatment.

Since I.P. Konovalova goes on vacation on July 6, the average daily earnings should take into account payments for the past 12 calendar months, that is, from July 2015 to June 2016. Amounts that are not related to wages are not taken into account. In this case, it is the cost of education and treatment. Thus, the accruals taken into account are 345,000 rubles. (394,000 rubles - 24,000 rubles - 25,000 rubles). The average daily earnings is 981.22 rubles / day. (345,000 rubles: 12 months: 29.3 days), and holiday pay - 13,737.2 rubles. (981.22 rubles/day x 14 days).

In the event that the billing period has not been fully worked out, vacation pay in 2016 is calculated as follows.

1. The number of calendar days in fully worked calendar months is determined by the formula:

2. The number of calendar days in months not fully worked is calculated:

If there are several months in which the employee was absent from the workplace, then the number of calendar days must be determined for each of them. The results are summarized and rounded to two decimal places.

3. The total number of calendar days taken into account when determining the average earnings is calculated as follows:

4. The amount of average daily earnings is determined by the formula:

Note that payments taken into account in average earnings, as well as those amounts that are excluded from the calculation, are listed in paragraphs 2 and 3 of the Regulations.

5. The amount of vacation pay is calculated as follows:

An example of calculating vacation pay under the new law, if the billing period has not been fully worked out

N.V. Ptichkina works at Zvezda LLC, which uses the simplified tax system. On May 21, 2016, she went on vacation for 14 days. The settlement period for accrual of vacation pay is from May 1, 2015 to April 30, 2016. In July 2015, she was given an annual paid leave of 28 days, and in December 2015, Ptichkina was ill for 10 days. The remaining months of the billing period are fully worked out.

For the last 12 calendar months, payments in favor of N.V. Ptichkina amounted to 360,200 rubles, of which vacation pay - 26,700 rubles. and payments on sick leave - 8300 rubles. Calculate vacation pay relying on N.V. Ptichkina.

Total N.V. Ptichkina fully worked 10 months out of 12, as well as three calendar days in July 2015 and 21 calendar days in December 2015. The number of days taken into account for calculating the average earnings in fully worked months is 293 days (10 months x 29.3). The number of calendar days falling on hours worked in July 2015 amounted to 2.83 days (29.3: 31 days x 3 days), and in December 2015 - 19.85 days (29.3: 31 days). x 21 days). The total number of days taken into account when calculating average earnings is 315.68 days (293 days + 2.83 days + 19.85 days).

The amount of payments taken into account does not include the average earnings saved during vacation and temporary disability benefits, so vacation pay must be calculated based on the amount of 325,200 rubles. (360,200 rubles - 26,700 rubles - 8300 rubles). Average daily earnings N.V. Ptichkina is equal to 1029.52 rubles. (325,200 rubles: 315.68 days), and holiday pay she should be credited in the amount of 14,413.33 rubles. (1029.52 rubles x 14 days).

The most common way to encourage employees is to pay bonuses. You can take them into account when calculating average earnings if general terms and Conditions established by paragraph 2 of the Regulations. Namely: the bonus must be provided for by the remuneration system (for example, spelled out in the provision on bonuses) and accrued in the billing period. Such an explanation is contained in the letter of the Ministry of Labor of Russia dated July 10, 2003 No. 1139-21.

However, since the bonus can cover different periods of time (monthly, quarterly, yearly, etc.), when including them in the calculation of average earnings, the nuances prescribed in paragraph 15 of the Regulations must be taken into account.

So, monthly premiums can be included in the calculation if the time for which they are accrued is included in the billing period. And if several bonuses are accrued for the same indicators at the end of the month, only one can be included in the calculation of average earnings. Which one - the employer decides and prescribes this moment in the provision on bonuses or in a separate order of the head. For example, it may be the largest premium in terms of amount.

The same accounting procedure applies in a situation where, for a billing period of 12 months, 13 monthly bonuses are accrued to an employee for the same indicator. Consider only 12 of them.

Quarterly bonuses accrued in the billing period are taken into account in full if the time for which they were accrued is fully included in the billing period. And if not, then you need to take into account one monthly part of such a bonus for each month of the billing period.

The annual bonus for the calendar year preceding the vacation is taken into account in full, regardless of the time when it was accrued. The main thing is that such an award relates to the calendar year preceding the vacation. But what if the annual bonus is accrued after the employee has taken a vacation? In this case, the average earnings, based on which vacation pay was calculated, must be recalculated, the annual bonus must be included in it, and the difference must be paid to the employee. This is also confirmed by Rostrud in a letter dated 03.05.2007 No. 1253-6-1.

An example of calculating vacation pay in 2016, taking into account the annual bonus

P.V. Khromov works as a driver at Zvezda LLC, which uses the simplified tax system. Since January 10, 2016, he has been granted leave of 28 calendar days. The billing period (January - December 2015) has been fully worked out. Wage employee, taken into account when calculating average earnings, amounted to 324,000 rubles. In March 2016, the employee was paid a bonus based on the results of work for 2015 in the amount of 10,000 rubles. Determine the amount of vacation pay and the amount of additional pay due to the employee.

The amount of vacation pay accrued before the start of the vacation is 25,802.04 rubles. (324,000 rubles: 12 months: 29.3 days x 28 days). Since the annual bonus for 2015 is accrued after the payment of vacation pay, the amount of average earnings must be recalculated. ultimate the amount of vacation pay is 26,598.4 rubles. [(324,000 rubles + 10,000 rubles) : 12 months : 29.3 days x 28 days]. Accordingly, after the accrual of the annual bonus to P.V. Khromov you have to pay 796.36 rubles. (26,598.4 rubles - 25,802.04 rubles), while retaining personal income tax.

The question may arise - is it necessary to somehow adjust the bonuses in order to calculate vacation pay if the employee has not fully worked out the billing period or the time for which the average earnings are calculated was excluded from it? The answer is as follows: bonuses accrued for actual hours worked (monthly, quarterly, etc.) do not need to be adjusted. The rest of the bonuses - for example, remuneration based on the results of work for the year - must be taken into account in proportion to the time worked in the billing period (clause 5 of the Regulation). The amount to be taken into account can be calculated using the formula:

If the employee worked part-time, and the bonus was immediately accrued to him in proportion to this time, then it must be taken into account in full, not adjusted. For clarity, the rules for accounting for bonuses when determining average earnings are given below in the table.

How to take into account bonuses when calculating vacation pay in a new way in 2016

Award type	Accrual time
	In the billing period	Outside the billing period
One-time bonuses, the payment of which is provided for by the wage system	Fully accounted for	Not taken into account
Monthly bonuses	Taken into account in full, but no more than one per month for the same indicators
Quarterly, semi-annual and other bonuses for a period of work exceeding one month (except for annual bonuses)	Premiums accrued for a period not exceeding the settlement period are taken into account in full. Otherwise, the premium must be taken into account within the monthly part for each month of the billing period
Annual bonuses, bonuses for long service (work experience) and other bonuses based on the results of work for the year	Taken into account in full if accrued for the calendar year preceding the vacation. In this case, the time of calculation is not important.

An example of calculating vacation pay when an employee received monthly and quarterly bonuses in 2016

A.N. Volodina works as a designer at Zvezda LLC, which uses the USN. In March 2016, she received a bonus for the first quarter - 7,000 rubles, and in April 2016 - a bonus for April in the amount of 3,000 rubles. Prizes are issued in accordance with the regulation on bonuses.

From May 14, 2016, the designer goes on vacation for 14 days. The billing period (from May 1, 2015 to April 30, 2016) has not been fully worked out, because in March 2015 the employee was ill for 5 working days. For the last 12 calendar months, payments in favor of A.N. Volodina, excluding bonuses, amounted to 270,400 rubles, of which sick leave payments - 3,700 rubles. Let's calculate the amount of vacation pay due to A.N. Volodina.

A.N. Volodina worked 11 out of 12 months, as well as 26 days in March 2016. The number of days taken into account for calculating the average earnings in fully worked months is 322.3 days (11 months x 29.3). The number of calendar days falling on hours worked in March amounted to 24.57 days (29.3: 31 days x 26 days). The total number of days taken into account when calculating average earnings is 346.87 days (322.3 days + 24.57 days).

April 2016 is included in the billing period, which means that when calculating vacation pay, you can take into account the entire bonus accrued this month - 3000 rubles. But the quarterly bonus must be recalculated, since the first quarter of 2015 would not have been fully worked out (5 working days of illness). And the bonus is calculated without taking into account hours worked. The amount of the bonus, which will increase the average earnings, will be 6363.64 rubles. (7000 rubles: 55 working days x 50 working days). The amount of payments taken into account does not include temporary disability benefits, therefore, vacation pay must be calculated based on 276,063.64 rubles. (270,400 rubles - 3,700 rubles + 3,000 rubles + 6,363.64 rubles). Average daily earnings of A.N. Volodina is 795.87 rubles. (276,063.64 rubles : 346.87 days). Vacation pay should be accrued in the amount of 11,142.18 rubles. (795.87 rubles x 14 days).

When encouraging one, several employees or a department, calculate the average earnings based on the amounts actually accrued without any adjustments. But in the case when salaries and tariff rates increased to absolutely all employees of the organization, the payments accrued before the increase will have to be increased. As it is stated in paragraph 16 of the Regulations.

If the increase occurred during the billing period, then the payments taken into account when determining the average earnings and accrued in the billing period before the change in salaries, multiply by a special coefficient.

If the increase occurred after the billing period, but before the start of the vacation, the average earnings calculated for the billing period must be adjusted. If the increase occurred during the vacation, part of the vacation pay from the day the salary was increased until the end of the vacation must be increased. Let's explain some points.

The multiplying factor is calculated by the formula:

If salaries were raised once, then it is quite simple to calculate the indexation coefficient. Another thing is when salaries have changed upwards several times. In this case, the salary established after the last increase will have to be divided by the salary in force in each of the months of the billing period.

An example of calculating vacation pay in 2016 with an increase in salaries during the billing period

An employee of Zvezda LLC, which uses the USN, K.P. Severov goes on vacation from May 10, 2016 for 14 calendar days. The billing period from May 2015 to April 2016 has been fully worked out. Employee salary - 25,000 rubles. per month, additional monthly payments no. During the billing period, Severov's salary was increased twice: in September 2015 to 28,000 rubles. and in February 2016 up to 30,000 rubles. The increase was carried out throughout the organization. How much vacation pay should an employee receive?

Let's define the increase factor. Last promotion salaries in the organization occurred in February 2016. Therefore, the amount of the salary set for the employee this month, equal to 30,000 rubles, must be divided by the amount of his salary in other months of the billing period. The increase factor is:

• from May to August 2015 - 1.2 (30,000 rubles: 25,000 rubles);
• from September 2015 to January 2016 - 1.07 (30,000 rubles: 28,000 rubles).

Using the coefficients, we index the payments accrued to the employee in the billing period. The following amounts will be included in the calculation:

• for May-August 2015 - 120,000 rubles. (25,000 rubles x 1.2 x 4 months);
• for September 2015-January 2016 - 149,800 rubles. (28,000 rubles x 1.07 x 5 months);
• for February-April 2016 - 90,000 rubles. (30,000 rubles x 3 months).

The amount of wages for the billing period, included in the calculation for calculating vacation pay, total is 359,800 rubles. (120,000 rubles + 149,800 rubles + 90,000 rubles). Average daily earnings of K.P. Severov will amount to 1023.32 rubles. (359,800 rubles: 12 months: 29.3). Vacation pay should be accrued in the amount of 14,326.5 rubles. (1023.32 rubles x 14 days).

Separately, we consider the situation when, along with an increase in wages, the list and size of monthly payments to it change. We are talking about additional payments, allowances and other payments calculated from the salary. In this case, the conversion factor is calculated using the formula:

Note that some payments to official salaries or tariff rates do not need to be recalculated. These include surcharges set by:

• not specifically, but in a range of values ​​(for example, a six-month bonus in the amount of one to three salaries or a monthly bonus in the amount of 10 to 15% of the salary paid to employees based on performance);
• in absolute terms and independent of the amount of salaries (for example, a one-time bonus of 5,000 rubles for completing a particularly important task).

This procedure is prescribed in paragraph 16 of the Regulations.

An example of calculating vacation pay in 2016 with an increase in salaries and non-adjustable additional payments to them

An employee of Zvezda LLC, which uses the USN, K.V. Pevtsov went on vacation from May 28, 2016 for 7 days. The billing period (May 2015 - April 2016) has been fully worked out. The salary of an employee is 23,000 rubles.

There is also a monthly bonus for overfulfillment of the sales plan in the range of values ​​(from 3 to 7% of salary):

• in May-October 2015 - in the amount of 5% (1150 rubles);
• in November 2015 - April 2016 - in the amount of 7% (1610 rubles).

Since May 1, 2015, the organization has increased salaries. The new salary of K.V. Pevtsov amounted to 27,000 rubles. Calculate vacation pay.

Salaries in the organization are increased at the end of the billing period, but before the start of the vacation. In this regard, the amount of vacation pay must be multiplied by the increase factor. But salary supplements do not need to be adjusted, since they are set in the range.

The average daily earnings, calculated on the basis of adjusted payments, is 784.98 rubles. (23,000 rubles x 12 months: 12 months: 29.3). The amount of vacation pay subject to adjustment is 5494.88 rubles. (784.98 rubles x 7 days).

The average daily earnings, calculated on the basis of payments that are not adjusted, is 47.09 rubles. [(1150 rubles x 6 months + 1610 rubles x 6 months) : 12 months : 29.3]. The unadjusted amount of vacation pay is 329.69 rubles. (47.09 rubles x 7 days).

The conversion factor is 1.17 (27,000 rubles: 23,000 rubles). Vacation pay should be accrued in the amount of 6758.7 rubles. (5494.88 rubles x 1.17 + 329.69 rubles).

Vacation pay calculator calculates according to the rules of Art. 139 of the Labor Code of the Russian Federation and, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

How to work with the calculator:

1. To calculate vacation pay (compensation), you need to find out the billing period. By default, the proposed billing period is 12 months prior to the start date of the vacation (or dismissal). The rules for choosing a billing period are specified in the Government Decree.
2. If there are periods in the billing period that must be excluded when calculating average earnings (for example, the employee was on sick leave or on a business trip), you indicate the number of calendar days of exceptions in the "excluded days" column. At the same time, the Salary column should indicate the amount of wages and other accruals for the time worked this month. What periods are excluded when calculating average earnings can also be found in the Government Decree.
3. If in the billing period the company increased official salaries (tariff rates) for all employees of the enterprise, it is necessary to apply the indexation coefficient. The coefficient is calculated by dividing the new salary (tariff rate) by the old salary (tariff rate). For example, the salary has increased from 15,000 to 18,000 rubles, the coefficient will be 18,000/15,000 = 1.2. The coefficient is affixed in the months preceding the month of salary increase.
   The right to apply the coefficient arises only if the salaries and tariff rates have increased for all employees without exception. If at least one employee has not been promoted, the coefficient cannot be applied.
4. If the employee worked only in the month of going on vacation, it is necessary to enter the amount of accrued earnings for the days worked in this month in the “Salary” line.
5. If the employee has not worked a single day before the vacation, to calculate vacation pay, you must specify the salary (tariff rate) established for the employee.

Calculation mechanism:

The average earnings for a fully worked period is calculated by dividing the amount of income for the billing period by the number of months in the billing period multiplied by the average monthly number of calendar days (now set to 29.3; before 04/02/2014, the value of 29.4 was used).

1. Vacation pay is calculated by multiplying the average daily earnings by the number of vacation days. Please note that calendar days of vacation are considered including weekends (but excluding holidays). To calculate the number of calendar days of vacation, we recommend using.

Each employee can go on vacation, he receives such a right for each year worked at the enterprise. The minimum duration of the main paid leave is 28 calendar days, but the employer may, at his discretion, increase this duration.

In addition, for some positions and professions, additional days of paid leave are given.

The employer is paid. The employee is paid vacation pay no later than three days before the first day of vacation, the amount of which depends on what salary the employee received throughout the year.

The procedure for calculating vacation pay is discussed in. In the article below, we will consider some specific situations and examples and calculate vacation pay for them.

Vacation pay examples

Example 1 - the employee worked for 12 months in full.

The ideal option is when the employee has worked hard all year and goes on vacation at the end of it.

Sokolov goes on vacation from 13 to 26 November 2015. Sokolov's salary for the last 12 months has been 40,000 monthly. Sokolov did not get sick, he did not go on vacation at his own expense, he worked all the months in full. Calculate vacation pay for this example.

Calculation for example 1:

1. Billing period — from 11/01/2014 to 10/31/2015;
2. Total earnings = 40,000 * 12 months = 480,000 rubles.
3. The number of actually worked days = 12 months. * 29.3 = 351.6 days
4. Average daily earnings \u003d 480,000 / 351.6 \u003d 1365.2 rubles.
5. Vacation pay = 1365.2 * 14 days = 19112.8 rubles.

Example 2 - the employee worked for 6 months

This situation often occurs: the employee works out the prescribed 6 months or a little more (but less than 12 months) and goes on vacation. How to calculate vacation pay if an employee has worked less than 12 months?

Sokolov goes on vacation from 13 to 26 November 2015. He has been working at the enterprise since April 13, 2015. The salary for April was 20,000 rubles. Wages for the remaining fully worked months amounted to 30,000 rubles. Calculate vacation pay for this example.

Calculation for example 2:

1. Billing period — from 04/13/2015 to 10/31/2015;
2. Total earnings = 20,000 + 30,000 * 6 months = 200,000 rubles.
3. The number of days actually worked = (18/30) * 29.3 + 6 months. * 29.3 = 193.4 days
4. Average daily earnings \u003d 200,000 / 193.4 \u003d 1034.1 rubles.
5. Vacation pay = 1034.1 * 14 days = 14477.4 rubles.

Example 3 - the employee was sick and was on vacation without pay.

There are no ideal cases, employees get sick, take time off and holidays at their own expense. Consider how wages are calculated if the employee was on sick leave and on leave without pay during the billing period.

Sokolov goes on vacation from 13 to 26 November 2015. In July 2015, he was ill for 5 days. In September 2015, he took leave at his own expense (without pay) for a period of 21 calendar days (leave without pay over 14 calendar days is not taken into account). Salary in fully worked months amounted to 40,000 rubles. In July, Sokolov received 30,000 rubles; in September, 10,000 rubles.

Vacation pay calculation for example 3:

1. Billing period — from 01.11.2015 to 31.10.2015;
2. Total earnings = 30,000 + 10,000 + 40,000 * 10 months = 440,000 rubles.
3. The number of days actually worked = (26/31 + 23/30) * 29.3 + 10 months. * 29.3 = 340.17 days
4. Average daily earnings \u003d 440,000 / 340.17 \u003d 1293.5 rubles.
5. Vacation pay = 1293.5 * 14 days = 18109 rubles.

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