Annual paid leave is a general concept that includes all types of paid leave to which an employee is entitled during one working year. It is important that the employee is registered with the company under an employment contract.
When determining length of service for leave, it is important:
- Do not confuse the working year and the calendar year
The calendar year is stably defined from January 1 to December 31 and does not change.
The working year is individual for each employee, as it implies 12 months of continuous work with one employer (clause 1 of the Rules on regular and additional leaves). Thus, the report of the first working year begins from the date of commencement of work for a particular employer. All subsequent working years will begin on the day following the end of the previous working year.
In addition, the working year may change when certain periods are excluded from the length of service giving the right to annual paid leave.
- Correctly determine the periods that are included in the length of service and give the right to annual basic paid leave
Let's take a closer look at such periods and see how to take them into account.
- Remember that when an employee is transferred from one organization to another, the vacation period is not preserved
To receive leave, the length of service must be continuous with one employer.
Let's say an employee worked for Company A from February 11, 2019 to June 10, 2021. On June 11, 2021, he was accepted by transfer to Company B. From what date should the first working year in Company B be calculated? From June 11, 2021. And it will last until June 10, 2021.
- Don’t forget that you don’t need to count your work experience with your previous employer.
Upon dismissal, all payments are made to the employee, including compensation for unused vacation.
How the duration of vacation is calculated: basic rules
How to calculate the number of vacation days? An employer may have such a question, for example:
- when sending an employee on vacation and issuing him vacation pay;
- payment of compensation for unused vacation upon dismissal or without it.
In both cases, the calculation of calendar days of vacation occurs according to the general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, this is the period of time provided for rest for employees of most companies.
Vacation is extended for days of illness, performance of government duties, and in some other cases (Article 124 of the Labor Code of the Russian Federation).
Some categories of workers are entitled to extended vacations by law. These include:
- employees under 18 years of age;
- municipal and civil servants;
- educational staff;
- disabled people;
- drug control officials;
- investigators and prosecutors working in areas with special climates;
- other categories of workers.
An organization can set a different vacation duration by recording this in a local document.
Study the nuances of providing additional leave using materials from our website:
- “Additional leave for irregular working hours”;
- “The Supreme Court clarified how to calculate the duration of additional vacations”.
Thus, the first thing you need to do before calculating calendar days for calculating vacation is to determine the employee’s length of service in the organization.
In general, a person can take vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can go on vacation earlier. Holidays for subsequent years are provided at any time according to the vacation sequence established by the employer.
After the length of service has been calculated, you need to determine how many days of vacation the employee is entitled to. You need to proceed from the following: with the generally accepted 28-day vacation provided in calendar days, for each month worked the employee is entitled to 2.33 days of vacation (28 days / 12 months).
Additional paid days off
Some employees, in addition to the annual paid 28 days off, are entitled to additional days. We are talking about disabled people (in general, employers provide them with at least 30 paid days) and persons who:
- work in harmful and dangerous industries (given an additional minimum of 7 days);
- work in the Far North and equivalent regions (rest at the expense of the employer is increased by at least 24 days);
- work in irregular working hours (add at least 3 days).
Calculating vacation time
We begin counting the length of service from the date the vacationer was hired. In other words, the calculation is carried out not according to calendar years, but according to so-called working years.
Example
For an employee who was employed on 04/11/2020, the first working year will be the period from 04/11/2020 to 04/10/2021, the second - from 04/11/2021 to 04/10/2022, etc.
When calculating vacation days for an employee’s worked period, we take into account the time when he:
- worked directly;
- did not actually work, but his position was retained;
- was on vacation at his own expense (but no more than 14 calendar days per year);
- forced to skip work due to illegal dismissal or suspension;
- was suspended without undergoing a mandatory medical examination through no fault of his own.
April, part of May, as well as June 24 and July 1, 2021 were declared non-working by the President of the Russian Federation V.V. Putin. Is it necessary to include non-working days that coincide with annual leave in the number of vacation days, ConsultantPlus experts explained. Get free trial access to the legal system and switch to a ready-made solution.
The answer to the question of whether vacation days are excluded when calculating vacation pay is partly positive. So, we exclude from the experience:
- periods of unpaid leave exceeding 14 days;
- "children's" holidays;
- time away from work without good reason.
Example
The employee was hired by the organization on 07/11/2019 and worked until 03/20/2021 without leave. He was sick from 02/12/2021 to 02/21/2021.
First, the number of months in the worked period is determined.
12 months (07/11/2019 – 07/10/2020) + 8 months and 10 days (07/11/2020 – 03/20/2021) – 10 days of illness = 20 months.
Number of vacation days: 28 / 12 × 20 = 46.67 days.
How to correctly calculate the vacation period if it falls on a holiday
In Art. 120 of the Labor Code of the Russian Federation establishes a rule according to which non-working holidays that fall on vacation are not included in the vacation itself. In practice, there are two options for calculating vacation days:
- The vacation period is indicated by its start date and the number of calendar days. In this case, the employee returns from vacation 1 day later.
Example 1
Leave was granted to the employee from 03/04/2021 for 14 calendar days. March 8 is a holiday, so he should start work not on March 18, 2021, but on March 19, 2021.
- The vacation period is indicated by its start and end dates. In this case, the days of rest used are considered to be the days of the corresponding time period minus holidays.
Example 2
Leave was granted to the employee from 03/02/2021 to 03/15/2021. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls during this period, the vacation is considered to be used in the amount of 13 days.
When making calculations for vacation in an incomplete month, you should also take into account calendar days that fall within the period worked, and not just working days (actually worked). Thus, holidays, as well as weekends that do not fall under the periods listed in paragraph 5 of the Regulations approved by government decree No. 922 dated December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .
Find out how to extend your sick leave during vacation here.
You can confirm the conclusions and calculations we have made with the help of the Personnel Guide “Annual Basic Paid Leave” of the ConsultantPlus system. To do this, get a free trial access to K+.
How to calculate vacation days in 2020-2021 (example)
Let's give an example of calculating the days of the billing period for vacation in 2021, taking into account the subtleties and nuances outlined above.
Let’s say an employee got a job at the company on June 17, 2018.
During his work period he:
- was ill from 12/04/2018 to 12/12/2018 and from 02/12/2019 to 02/19/2019;
- took vacation at his own expense from 04/07/2019 to 04/13/2019 and from 08/24/2019 to 09/13/2019;
- was on paid leave from 06/02/2019 to 06/22/2019, from 03/30/2020 to 04/19/2020, from 08/29/2020 to 09/11/2020.
On January 15, 2021, he decided to quit, having first taken off all the days that he did not use during his work.
See also “How to properly arrange leave followed by dismissal?” .
Let's see how many vacation days are due per year if the company has a standard vacation duration of 28 days.
Step 1. Determine the length of service
The total length of service from 06/17/2018 to 01/15/2021 will be 2 years 6 months and 29 days.
We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee’s place of work is retained.
Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:
- for the working year from 06/17/2018 to 06/16/2019 - 7 days (from 04/07/2019 to 04/13/2019);
- for the working year from 06/17/2019 to 06/16/2020 - 21 days (from 08/24/2019 to 09/13/2019).
The second period does not fit within the 14-day limit, which means that 7 days of excess will have to be excluded from the length of service.
Thus, the vacation period is 2 years 6 months and 22 days. Round up to full months, discarding 7 days, and we get 2 years and 7 months.
Step 2. Calculate the number of vacation days that the employee is entitled to for the specified period
This is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated 07.12 .2005 No. 4334-17) in favor of the employee. Total 73 days.
Step 3. Determine the number of unused vacation days
During his work, the employee took leave three times:
- From 06/02/2019 to 06/22/2019. This period was a non-working holiday on June 12, so not 21, but 20 days of rest were used.
- From 03/30/2020 to 04/19/2020. There were no holidays here, and the vacation was 21 days.
- From 08/29/2020 to 09/11/2020. There were no holidays here either, and the vacation was 14 days.
A total of 18 days remain unused (73 – 20 – 21 – 14). Their employee can take time off immediately before dismissal - from 12/21/2020 to 01/15/2021 (including New Year holidays). So, the calculation of vacation in 2021 - an example with a detailed description, has been made.
Calculation of compensation for internal and external part-time workers
It seems strange that when working part -time, you are also entitled to leave. In fact, this is true. When working for the same company under two different contracts, the right to vacation arises under both contracts. This means the right to compensation for unused vacation too.
Compensation is calculated separately for each employment contract, based on length of service and average salary. There are no special conditions for calculating compensation for internal part-time workers . Therefore, use standard formulas for calculations (see above).
When an external part-time worker is dismissed, he is also entitled to compensation for unused vacation. It is calculated according to the standard scheme. specific calculation features have been established for external part-time workers. Shortened working hours are not taken into account in this case.
Calculation of vacation in 2020-2021: total amount of vacation pay
Vacation pay is calculated using the formula:
OTP = SDZ × CHDO,
Where:
SDZ - average daily earnings;
NDO - number of vacation days.
Example
From March 21, 2021 to April 17, 2021, the employee was granted 28 days of vacation. The period from 03/01/2020 to 02/28/2021 has been fully worked out. An employee receives a monthly salary of 32,000 rubles. In December 2021, he received a bonus of 5,500 rubles. based on the results of work for November 2020.
Salary = 32,000 × 12 + 5,500 = 389,500 rubles.
SDZ = 389,500 / 12 / 29.3 = 1,107.79 rubles.
OTP = 1,107.79 × 28 = 31,018.12 rubles.
Note! If errors are identified in the calculation of vacation pay, they should be recalculated. If you overpay, you must deduct it from the employee’s salary strictly with his consent. If you underpay, pay extra.
How to calculate vacation pay if there is no income in the billing period?
How to calculate vacation pay for the year if the billing period includes months with no income or only those that are excluded from the calculation? Actions here will depend on the availability of income in other periods:
- if it was present in the periods preceding the calculation period, then the calculation period is shifted to those months when the income was;
- if there was no income in the previous billing periods, then the calculation is made based on the data for the days worked in the month of going on vacation;
- if there is no income even in the month of going on vacation, then the calculation is based on the salary (tariff rate).
For the first option, the formulas for calculating vacation pay will be the same as those given in the previous section.
In examples of how to calculate vacation pay for the year in the remaining cases, the formula given in the previous section will be transformed as follows:
- for the second option, from the terms shown in brackets, the one obtained as the product of the number 29.3 by the total number of months in the billing period will disappear;
- in the third option, income will be replaced by the salary (tariff rate), and instead of the part contained in brackets, the number 29.3 will have to be used.
Legislation
To begin with, it is worth stipulating when you have the right to request a vacation from your superiors. Labor legislation establishes that persons who have been employed at an enterprise for at least 11 calendar months are entitled to annual leave.
Also, this period may be limited to six months with the loss of part of the vacation payments or, in exceptional cases (pregnancy, minority), a shorter duration.
Results
Calculating vacation days and payment for it is easy. The main thing is to know the basic rules (and, as we see, they have not changed in 2020-2021) and take into account some, for example, “holiday” nuances. The rest, as they say, is a matter of technique.
Our vacation pay calculator will help you calculate vacation pay or check your calculation.
Sources:
- Labor Code of the Russian Federation
- Decree of the Government of the Russian Federation dated December 24, 2007 No. 922
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Who is entitled to compensation for unused vacation?
When an employee leaves the company, most often he has “non-vacation” days of vacation. The accountant calculates the amount of these conditional vacation pay according to special rules, withholds personal income tax and pays it along with the last salary and severance pay.
No compensation is paid to employees who are simply transferred from one department to another without being fired. It is also not issued to external part-time workers who are transferred to their main place of work. And an employee who was hired less than half a month ago and is now being fired will not receive anything.
