Every employee has the right to receive vacation. This is the time established by law, which is provided for rest and exempts the employee from visiting the place of duty, while maintaining his position and average earnings. Vacation must be paid in accordance with the law.
Vacation payments are calculated in advance by the accounting service. In order to correctly calculate payments to an employee, you need to know the calculation procedure, the amounts to be included or excluded in the calculation, the billing period and other nuances of the complex algorithm for calculating vacation payments. There were no changes in the calculation of vacation pay in 2021, unlike last year. The main change can be considered the increase in the minimum average wage.
Types of vacation
Labor legislation distinguishes two main types of paid rest periods - the main one, mandatory for everyone, and additional types of vacation. The duration of vacation is set at 28 calendar days. All additional days are calculated for special working conditions.
They are provided for the following activities:
- hazardous to health, harmful working conditions;
- special conditions for performing labor (service) functions;
- working in the Far North or equivalent regions;
- where labor is difficult to standardize or is not standardized at all;
- other operating conditions provided for by collective agreements.
For different types of activities, vacations entitled to a citizen can be summed up. If this type of legal vacation is not used immediately (after the end of the year), it is transferred to the next year.
When a citizen decides to terminate further employment relations with the enterprise, on the day of dismissal he is required to pay compensation for all previously due vacation pay. The calculation of such amounts is carried out according to a government-approved methodology based on the average level of income of the worker.
Remember, vacations are calculated based on the employee’s calendar rest periods. There is no maximum value set here.
For information on registration, calculation, and payment of vacation pay in 2021, watch this video:
Lower limit of sick leave (minimum compensation)
The minimum amount of sick leave by law is calculated based on the lower limit of the base for calculating temporary disability benefits. The value of the lower limit of the corresponding base is determined by the formula:
NB = minimum wage × 24,
Where:
NB - the lower limit of the base for calculating compensation for a certificate of incapacity for work;
Minimum wage is the amount of the legally established minimum wage in the Russian Federation as of the beginning of the period when the employee was on sick leave.
From 01/01/2020 the minimum wage is 12,130 rubles. and the base from it is equal to 291,120 rubles.
The average earnings used to determine the actual amount of compensation for sick leave will be calculated using the formula:
NW = NB / 730.
Thus, from 01/01/2020, the minimum amount of temporary disability benefits is 398.79 rubles. in a day. It should also be taken into account that for the payment of sick leave for the period from April 1 to December 31, 2021, a temporary procedure is in force, according to which the benefit calculated for a full calendar month cannot be less than the minimum wage.
You will find a step-by-step calculation algorithm and illustrative examples in ConsultantPlus. Get trial access to the legal system for free and go to the Ready Solution.
What is included in the calculation of vacation pay in 2018
Considering that the basic part of calculating vacation pay is the sum of all previously made transfers, let’s consider what is included in them.
This will include:
- wages calculated according to the official salary, the established wage scale or the piecework-bonus form of payments for work;
- commissions, percentages of sales volumes included in wages;
- all types of payment for labor, even if they were made not in cash, and not by crediting to a bank card, but by other means;
- remunerations received by deputies, members of election commissions, civil servants, employees of local administrations and municipalities;
- fees due to writers, journalists, workers in the field of art and culture;
- remuneration to authors of various works;
- payments to teaching staff for their main work, as well as all types of additional payments for odd hours, class management, and other teaching activities;
- compensation payments to citizens who have access and perform work with documents constituting state secrets;
- additional payments to the heads of teams, sections, subdivisions, units;
- additional payments received by workers for performing work duties in the evening, at night, and on weekends, if such duration is carried out according to their work schedule;
- territorial coefficients fixed at the federal or regional level that increase the level of wages;
- compensatory additional payments to citizens whose work involves harmful or dangerous conditions;
- bonuses common to all if they are provided for in the company’s wages and are paid on a regular basis;
- other one-time payments provided for by the company’s general remuneration system.
Remember, all payments included in the wage system, as well as those provided for by law, will be summed up on a regular basis in the process of calculating the average income level for vacation pay.
For whom is severance pay established?
When the contract is terminated due to a reduction in staff (numbers), liquidation of the organization, the employer pays the employee the average monthly salary, and the same amount for the duration of employment, up to two months. According to the decision of the employment service, money is paid for the third month if the dismissed person registered for unemployment within two weeks and did not find a job. The provisions are governed by Art. 178 Labor Code of the Russian Federation.
The person being laid off is additionally paid an average monthly salary if he is fired before the two-month notice period of termination of the contract (Part 3 of Article 180 of the Labor Code of the Russian Federation).
The average salary for two weeks is paid (Part 3 of Article 178 of the Labor Code of the Russian Federation):
- who refused to transfer to work necessary for health reasons;
- conscript to the ranks of the RA;
- dismissed due to the reinstatement of the previously occupied position;
- who refused to be transferred with the organization to another location;
- recognized as unable to work;
- who refused to work due to a change in the terms of the contract.
Payment may be provided upon dismissal by agreement of the parties. Its size is fixed in an agreement drawn up in duplicate.
Other payments may be established by management regulations and collective agreements.
Calculation of the number of days and amount of vacation pay
The general mechanism for calculating vacation pay due to an employee and the monetary compensation due here is established by the government of the Russian Federation. Labor legislation obliges employers to ensure the actual registration of the main leave.
Its duration must be at least 28 days. This can be done at one time or divided into parts. A citizen can simply replace all other days of paid rest due with monetary compensation.
The division of the main vacation must be carried out in such a way that at one time the employee covers at least half of the rest period. The remaining days can be arranged in agreement with the administration (at least one day at a time). It is optimal if such a vacation is divided into three parts (at the rate of 14 days at once, and then twice for 7 days).
Formulas for calculating vacation pay
The formula for calculating vacation pay due to an employee is quite simple. It is necessary to sum up all payments for the past 12 months, divide this amount by the annual number of working days, and then multiply the result obtained (one-day earnings) by the number of vacation days. This is how a calculation option is performed where there is no need to calculate anything and omit any periods.
In practice, things are somewhat different. During the one-year period of cooperation with the company, anything can happen. Sick leave, vacations without pay, business trips, studies, and other events when the worker retained the average income, which are deducted from the billing periods and make certain adjustments to the calculation methodology.
Restrictions on earnings or maximum base in 2020: employee length of service and duration of treatment
The average earnings determined for calculating sick leave should be:
- reduced to 60% if the employee’s insurance coverage at the time of going on sick leave is less than 5 years (in this case, the CST coefficient will be equal to 0.60);
- reduced to 80% if the experience is 5–8 years (KST - 0.80);
- left unchanged if the length of service is more than 8 years (KST - 1). See also the article “At what length of service is sick leave paid 100 percent?”
Read more here.
If the length of service is less than 6 months, then the amount of compensation for sick leave will in any case be calculated based on the minimum wage.
If an employee is being treated himself, then a separate paid sick leave may have a duration (DC) set based on the specifics of a particular disease. But if necessary, there can be several such sheets, and they can be issued in a row - up to 10 months (clause 13 of the procedure introduced by order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n). In some cases, treatment may take longer. For example, in case of tuberculosis - up to 12 months (Clause 4, Article 59 of the Law “On Health Protection” dated November 21, 2011 No. 323-FZ).
The CR rate when caring for a child or other relative depends on:
- on the age of the child or other relative;
- limitations in the child's physical capabilities.
You can find out exactly how sick leave is paid when caring for a child or other relative in the article “Paying sick leave for caring for a sick relative .
Billing period
The law states that to calculate the average daily income level, a 12-month period of past service activity at the enterprise is taken into account. But in practice, there are situations when, for objective reasons, an employee is going on vacation before the full annual period of work begins. For example, vacation after six months of work, seasonal work, or there were legal grounds for a long break.
In this case, the legislator has determined the ability of the employer to independently set the billing period, which may be less than 12 months. But if the daily income level calculated in this way is less than the annual average, you will have to apply the standard calculation for the year.
conclusions
It should be noted that for all situations, the algorithm for calculating the average daily salary comes down to determining two basic parameters:
- The total earnings of a citizen from a specific employer for the time interval corresponding to the billing period.
- The number of calendar days (time) actually worked by an individual during this calculation interval.
In this case, certain intervals of an individual’s labor activity are excluded (not taken into account) to clarify the estimated period of time. Thus, excluded events lead to the occurrence of incomplete months, which necessitates the use of special formulas for calculating actual time worked.
Features of calculation for salary increases
Considering that inflation is gradually “eating up” the real level of income of the population, in order to compensate for losses received by citizens and motivate existing personnel, employers periodically increase wages for their employees. Therefore, if this happened in the previous billing period, which is taken as the basis for calculating the average level of daily income, then the calculation itself will differ slightly from the standard one.
Here you will need:
- Determine the salary increase coefficient. This is done by the ratio of the new salary to the old one.
- Calculate the period before the salary increase (in months) and after the increase. Divide the months falling within the year that are the basis for the calculation.
- When calculating, the entire period until the salary increase will need to be indexed by an increasing factor. There is no need to apply such an adjustment after an increase.
If changes occurred while the employee was actually on vacation, only the part that was subject to increase will have to be recalculated.
Remember, the legislator provided that in the process of calculating average income, all real changes in an employee’s salary are taken into account in order to compensate for inflationary losses.
