According to labor legislation, an employee of an organization or individual entrepreneur with whom he has an employment contract is entitled to 28 days of paid leave per year. In some cases, the number of days of paid leave may be increased. An employee has the right to vacation after six months of work, but by decision of the employer, the employee can be allowed to rest earlier. A request for leave is a statement from the employee himself, which must be approved by the employer, recording this fact in the appropriate order. Next, the company or individual entrepreneur has the obligation to calculate and pay the vacationer the due payment for the period of absence from work.
Average daily earnings
The specifics of calculating average earnings are approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
The general procedure for calculating average earnings when paying for vacation is established in Article 139 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). In 2014, Federal Law dated 02.04. 2014 No. 55-FZ, Article 139 of the Labor Code of the Russian Federation was amended. From now on, when calculating average earnings for vacation pay, instead of the coefficient 29.4, the coefficient 29.3 is used. The coefficient corresponds to the average monthly number of calendar days in a year.
For vacation pay and compensation for unused vacation, the average daily earnings are calculated for the last year - for 12 calendar months. To do this, accrued wages, including all payments provided for in the organization, must be divided by 12 (months) and 29.3 (average monthly number of calendar days).
The calculation period for vacation pay is 12 months preceding the month in which the employee goes on vacation.
Use the online calculator to calculate vacation pay
How to calculate average daily earnings
To calculate your average daily earnings, you need to determine:
Firstly, the billing period.
Secondly, the amount of payments that the employee received in the pay period.
The calculation period for vacation pay is 12 months immediately preceding the month in which the employee goes on vacation.
You need to take the calendar month into account:
January: 1st to 30th of the month inclusive.
February: from the 1st to the 28th of the month inclusive.
March: from the 1st to the 31st of the month inclusive.
… and so on.
EXAMPLE OF HOW TO DETERMINE THE BILLING PERIOD
An employee of the organization goes on vacation from July 10, 2021. The billing period includes: - July-December 2021 - January-June 2017
Read about the billing period
Determining the billing period
The standard billing period is the previous 12 months before the start date of the holiday. If an employee has been working at an enterprise for less than a year, the period is considered to be the entire period of work until the day of vacation.
If an employee takes a vacation on the last day of the current month, the billing period includes this month and the 11 previous ones.
Days of absence from duty are excluded from the calculation period:
- business trips;
- vacation at your own expense. This is also a leave without pay;
- temporary disability, maternity leave, days off for caring for the disabled and other situations from paragraph 5 of Regulation No. 922.
Weekends and holidays are included in the billing period.
How to calculate vacation pay in 2021
Now that the billing period has been determined, you need to calculate the amount of payments for this period. The calculation includes all payments received by the employee: bonuses, additional payments, allowances, incentives, etc.
For the list of payments that are taken into account, see the Decree of the Government of the Russian Federation dated December 24. 2007 No. 922, or more precisely in paragraph 2 of the Regulations on the specifics of calculating average earnings approved by this resolution.
Here is a list of payments that need to be taken into account in average earnings when calculating vacation pay:
- wages accrued at tariff rates, official salaries, piece rates, as a percentage of revenue from product sales;
- wages paid in non-monetary form;
- Commission remuneration;
- fees for editorial staff of newspapers, magazines, and other media;
- the difference in official salaries of employees who transferred to a lower-paid position;
- bonuses and additional payments (for class, qualification category, length of service, combination of professions, etc.);
- compensation payments related to working hours and working conditions (determined by regional regulation, additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime);
- bonuses and rewards;
- other payments provided for by the remuneration system.
The following are not included in the calculation of average earnings: financial assistance, dividends, loans and other payments that are not related to wages.
That is, payments are not for work. EXAMPLE OF HOW TO CALCULATE AVERAGE EARNINGS TAKEN INTO ACCOUNT OF ALL PAYMENTS
An employee goes on vacation from July 5, 2021. The billing period is 12 months preceding the vacation. We take into account the periods: - July-December 2021 and - January-June 2021. Monthly The employee's salary is 20,000 rubles. In addition to the salary, the employee receives bonuses for fulfilling and exceeding the sales plan in accordance with the Regulations on bonuses, which are approved by the company. In March, the employee exceeded the sales plan and received a bonus in the amount of 8,000 rubles. In April, the employee again exceeded the sales plan, but this time to a lesser extent and received a bonus in the amount of 5,000 rubles. In May, the employee did not fulfill the plan, but received financial assistance in the amount of 4,000 rubles in connection with the birth of a child. Let's calculate the average employee's earnings: 1) We calculate wages for 12 months: 12 months. × 20,000 rub. = 240,000 rubles. 2) We include in the calculation two bonuses paid in March and April 2021. 240,000 rubles. + 8,000 rub. + 5,000 rub. = 253,000 rubles. 3) We do not include financial assistance in the calculation.
How to take into account quarterly, semi-annual and annual bonuses in average earnings
It is not uncommon for organizations to introduce quarterly or annual bonuses rather than monthly ones. Such bonuses must be taken into account in equal shares in average earnings. The total amount of the bonus must be divided by the number of months that are included in the bonus period. For example, if the bonus is for a quarter, the bonus amount must be divided by 3 months.
If at least one of the bonus months does not fall within the billing period, part of the bonus “falls out” and is not taken into account in average earnings.
EXAMPLE OF ACCOUNTING FOR A QUARTERLY BONUS IN THE CALCULATION OF AVERAGE EARNINGS
An employee goes on vacation from August 3, 2021. The calculation period is 12 months preceding the vacation. We take into account the periods: - August-December 2021 and - January-July 2021. Monthly salary of the employee is 22,000 rubles. In addition to the salary, the employee received a bonus for the 3rd quarter of 2021 in the amount of 18,000 rubles. The monthly premium amount will be: RUB 18,000. : 3 months = 6,000 rub. The 3rd quarter of the year includes: July, August, September. And in the calculation period we must take into account the period from August 2021 to December 2021. This means we take into account only part of the quarterly bonus, which relates to August and September 2021. Let's calculate the average employee's earnings: 1) We calculate wages for 12 months: 12 months. × 22,000 rub. = 264,000 rubles. 2) We include in the calculation the bonus for August and the bonus for September (these are parts of the quarterly bonus received by calculation) 264,000 rubles. + 6,000 rub. + 6,000 rub. = 276,000 rub.
How to account for non-labor bonuses
Bonuses such as gift payments for employee anniversaries, the organization’s birthday, voluntary work by an employee for a sick colleague, and so on, are one-time in nature and are not provided for by the remuneration system. It turns out that you cannot include one-time payments in the calculation of average earnings. But, on the other hand, if you want to take this kind of payments into account when calculating average earnings for vacation pay, simply include them in the Regulations on Bonuses or in the Collective Agreement.
Financial assistance is not included in the calculation of average earnings
Financial assistance is not an integral part of the wage system and cannot depend on the quality and quantity of the employee’s work. In the Labor Code of the Russian Federation there is no such concept as “material assistance” at all. This means that it cannot be taken into account when calculating average earnings.
How to take into account additional payments and allowances when calculating vacation pay
According to the Labor Code of the Russian Federation, work on holidays and weekends, overtime work must be paid.
Additional payment is charged:
- for overtime work;
- for night work;
- for combining professions or performing the duties of a temporarily absent employee.
In addition, employees often receive regional coefficients, which also need to be taken into account when calculating average earnings.
Thus, all additional payments are included in the calculation of average earnings for vacation pay.
EXAMPLE OF CALCULATION OF HOLIDAY PAY 2021 INCLUDING ADDITIONAL PAYMENTS
An employee goes on vacation from August 14, 2021 for 28 calendar days.
The employee's salary is 20,000 rubles. The billing period is 12 months preceding the vacation: August-December 2016 and January-July 2021. In February and March, the employee worked on holidays (February 23 and March 8). The amount of additional payment in accordance with the Regulations on the remuneration of the organization and the Labor Code of the Russian Federation was: 3,600 rubles. The amount of payments that must be taken into account when calculating the average salary for vacation: 20,000 rubles. × 12 months + 3,600 rub. = 243,600 rub. EXAMPLE OF CALCULATION OF HOLIDAY PAYMENT 2021 TAKEN INTO ACCOUNT OF DISTRICT COEFFICIENTS
The organization is located in the Khabarovsk Territory. The monthly salary of an employee is 15,000 rubles. Regional coefficient – 1.2. The employee goes on vacation from August 21, 2021. The billing period is 12 months preceding the vacation: August-December 2021 and January-July 2021. The amount of payments that must be taken into account when calculating the average salary for vacation pay is: 15,000 rubles. × 12 months × 1.2 = 216,000 rub.
Formula for calculating average earnings for vacation pay
The average daily earnings of an employee for vacation pay are determined by the formula:
Formula for calculating the amount of vacation pay
The amount of vacation pay is calculated as follows:
EXAMPLE OF CALCULATION OF HOLIDAY PAY FOR 2021
An employee goes on vacation from August 7, 2021 for 14 calendar days. The employee’s monthly salary is: 20,000 rubles. In April, the employee received a bonus in the amount of 5,000 rubles. The calculation period is 12 months preceding the vacation: August-December 2021 and January-July 2021. The average daily earnings is: (20,000 rubles × 12 months + 5,000 rubles. ): 12 months : 29.3 calendar days = 696.81 rubles. The amount of vacation pay will be: 696.81 rubles. × 14 days of vacation = 7,755.34 rubles.
How to calculate vacation pay if an employee works part-time
Nowadays, enterprises have a common practice of shortened working hours for many categories of workers. Instead of an 8-hour working day, a 6, 7, 4, etc. day can be established. hourly working days.
For employees who work with reduced working hours, vacation pay is calculated in the same way as for all employees.
You need to take the amount of payments for the 12 months preceding the vacation, add all allowances, bonuses and rewards, divide the total amount by 12 and divide by 29.3 rubles.
How to calculate vacation pay if an employee was sick, studied or was on vacation at his own expense
In practice, you rarely encounter textbook situations when you only need to know your salary to calculate vacation pay.
For vacation pay, the calculation period is 12 months preceding the vacation. At this time, the employee could take sick leave, go on study leave, or take a few days at his own expense.
In these cases, the time the employee was away from work must be subtracted from the billing period. And from the total amount of payments you need to subtract payments for the time of absence.
In Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages” you can see the list of payments that are excluded. These are periods when an employee:
- was on annual main, additional or study leave;
- received sick leave benefits;
- received maternity benefits;
- was on vacation at his own expense;
- received additional paid days off or days off to care for disabled children and people with disabilities since childhood;
- did not work due to downtime due to the fault of the employer;
- received time off, etc.
How to determine the number of calendar days included in the calculation when an employee has not worked a full month
Periods of absence from work for various reasons are calculated using the formula:
EXAMPLE OF CALCULATION OF AVERAGE EARNINGS FOR FULL MONTH HOLIDAY
PERSONS An employee goes on vacation on October 23, 2021 for 14 calendar days. His salary is: 18,000 rubles. In the calculation period, you need to take into account: October– December 2021; January–September 2021. In December 2021, the employee was on sick leave, as a result he worked only 10 working days (that’s 14 calendar days). In December 2016 - 22 working days. The salary for December will be: 18,000 rubles. : 22 working hours days × 10 work. days = 8,181.82 rubles. During the period when the employee was sick, he received temporary disability benefits. The amount of benefits cannot be taken into account when calculating vacation pay. We calculate vacation pay: 1) Determine the number of calendar days of December that will be included in the billing period: 29.3 average date: 31 calendar days. days × 14 calendars days = 13, 24 calendars. days.2) Determine the average salary of an employee. (8,181.82 rubles + (18,000 rubles × 11 months)): (13.24 calendar days + (29.3 calendar days × 11 months) ) = 614.48 rubles. 3) Calculate the amount of vacation pay. 614.48 rubles. × 14 calendars days = 8,602.72 rub.
If you hire a new employee and after six or eight months he goes on vacation, a full pay period of 12 months is not possible. Then when calculating vacation pay you should take into account:
- payments accrued to the employee for actual work time;
- the actual months of his work at your company.
How to calculate vacation pay if wages have changed
If your organization’s salary changes within the billing period, after the billing period, but before the employee’s vacation, or during the vacation, the amount of vacation pay will have to be recalculated.
This rule is established by clause 16 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average salary.”
Formula for calculating the vacation pay adjustment factor for salary increases
EXAMPLE OF CALCULATING A SALARY INCREASE RATIO
An employee’s salary in September and October 2021 was 20,000 rubles. From November 2021, the employee’s salary was increased to 24,000 rubles. - by 4,000 rubles. The salary increase coefficient is equal to: 24,000 rubles. : 20,000 rub. = 1.2.
If the salary was increased within the billing period, then the employee’s salary that he had before the increase must be multiplied by the increase factor.
EXAMPLE OF CALCULATION OF HOLIDAY PAY WITH INCREASE RACTOR
From August 21, 2021, an employee will go on vacation for 28 calendar days. The employee’s salary was 20,000 rubles before February 1. From February 1 - 22,000 rubles. Let's calculate vacation pay for an employee: 1) Calculate the increase factor: 22,000 rubles. : 20,000 rub. = 1.1. 2) We determine the months that will be included in the billing period: - August-December 2021; - January-July 2021. 3) We calculate the amount of payments that we must take into account when paying for vacation: - we take into account the amount of wages before its increase for 6 months (August 2021 - February 2021) with a coefficient of 1.1 and - the amount of wages after an increase without a coefficient (February - July 2017) (RUB 20,000 × 6 months × 1.1) + (22 000 rub. × 6 months) = 264,000 rub. 4) We calculate the average daily earnings: 264,000 rub. : 29.3 calendar days days : 12 months = 750, 85 rubles. 5) We calculate the amount of vacation pay: 750, 85 rubles. × 28 days of vacation = 21,023.8 rubles.
It is also necessary to adjust the average earnings if the salary increase occurred outside the billing period, but before the moment when the employee went on vacation.
AN EXAMPLE OF ADJUSTMENT OF HOLIDAY PAY IF SALARY WAS INCREASED AFTER THE CALCULATION PERIOD BUT BEFORE THE START OF HOLIDAY
The employee goes on vacation from August 21, 2021 for 14 calendar days. Until August 1, his salary was 18,000 rubles. From August 1, the organization increased salaries, and the employee’s salary was: 21,600 rubles. Let’s calculate vacation pay: 1) Let’s calculate the increase factor: 21,600 rubles. : 18,000 rub. = 1.2.2) We determine the billing period. It will include: August-December 2021 and January-July 2021. The employee was not sick during the billing period, did not take vacation at his own expense - he worked the full period.3) Average earnings for calculating vacation pay will be: (RUB 18,000 × 12 months): 12 months. : 29.3 calendar days days = 614.33 rubles. 4) We calculate the amount of vacation pay for 14 calendar days: 614.33 rubles. × 14 calendars days = 8,600 rubles. 5) Let’s adjust the amount of vacation pay taking into account the coefficient. The salary was increased after the pay period, but before the start of the vacation. 8,600 rub. × 1.2 = 20,320 rub.
If wages increase during a vacation, which is very rare in practice, you only need to adjust that part of the average earnings that falls on the period from the moment the salary was increased until the end of the vacation.
AN EXAMPLE OF ADJUSTING HOLIDAY PAY IF SALARY IS INCREASED DURING A HOLIDAY
An employee goes on vacation from March 27, 2021 for 14 calendar days - until April 9. The employee's salary is 28,000 rubles. The billing period includes: March - December 2021 and January-February 2017. The employee was not sick in the last 12 months before the vacation. Worked throughout the entire billing period. Since April 3, the company has increased wages. The employee’s salary was 30,000 rubles. Let’s calculate the employee’s vacation pay: 1) We calculate the average earnings: (28,000 rubles × 12 months): 12 months. : 29.3 calendar days = 955.63 rub. 2) We calculate vacation pay according to the general rule: 955.63 rubles. × 14 calendars days = RUB 13,378.82 3) During the vacation, wages were increased. Therefore, we will calculate the salary increase coefficient: 30,000 rubles: 28,000 rubles. = 1.07 Remember that wages are increased during vacation. This means that we need to adjust the part that falls on the period from April 3 to April 9, 2021 (7 calendar days). 4) Let’s calculate the amount of vacation pay for 7 calendar days that falls in the period before the salary increase. Average earnings before going on vacation was: 955.63 rubles. The amount of vacation pay for 7 calendar days (before the salary increase) was: 955.63 rubles. × 7 calendar days = 6,689.41 rubles. 5) Let's calculate the amount of vacation pay for the period during which the salary increase occurs - 7 calendar days. To do this, multiply your earnings by the increase factor. RUB 955.63. × 7 calendar days × 1.07 = 7,157.67 rubles. 6) Calculate the total amount of vacation pay. To do this, you need to add two figures: the amount of vacation pay before and after the promotion. RUB 6,689.41 + RUB 7,157.67 = RUB 13,847.08 7) Let’s determine the amount that needs to be paid to the employee. Since vacation pay was paid to the employee before the vacation, we need to calculate the difference that is obtained when recalculating vacation pay for 7 calendar days after the salary increase with the coefficient. The difference must be paid to the employee. It is: 13,847.08 – 13,378.82 rubles. = 468.26 rub.
Calculation of vacation pay for summarized accounting of working hours
If the enterprise operates continuously, summarized working time recording is usually established for employees. Then, for each employee, the number of hours worked per month, quarter, half year and year is taken into account.
When accounting for working time in aggregate, vacation pay and compensation for unused vacation are calculated in accordance with Article 139 of the Labor Code of the Russian Federation.
First, determine the average hourly earnings, and then calculate the average earnings to calculate vacation pay.
Formula for calculating average hourly earnings with summarized accounting of working hours
Formula for calculating average earnings with summarized accounting of working hours
Determining total earnings
Total earnings include:
- salary. The amount of salaries and rates that the employee receives;
- bonuses;
- all kinds of surcharges at certain rates;
- increases for length of service;
- various allowances. For example, for hazardous production or difficult working conditions.
For a complete list of allowances and payments that an employee can receive in addition to salary, see paragraph 2 of Regulation No. 922.
Total earnings do not include compensation and social payments:
- business trips;
- sick leave;
- material aid;
- payment for employee meals;
- fare.
How to calculate vacation pay
The basis for calculating vacation pay is the manager’s order to grant leave to an employee in form No. T-6 “Order (instruction) on granting leave to an employee” or in form No. T-6a “Order (instruction) on granting leave to employees.” The calculation is usually drawn up in a special unified form No. T-60 “Note-calculation on granting leave to an employee.” These forms were approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.
We pay vacation pay
Vacation pay is paid 3 calendar days before the employee goes on vacation. The employee got ready on Monday, vacation pay is needed on Friday.
Simplified workers in the “Income minus expenses” mode take into account vacation payments on the day of settlement with the employee. Payers of UTII and simplifiers on “Income” can accept expenses on any day, this does not affect the amount of tax.
Personal income tax must be transferred from vacation pay. Personal income tax on vacation pay is transferred no later than the last day of the month. The amount of tax withheld and transferred is reflected in the quarterly report on Form 6-NDFL.
Changes for 2021
Due to the increase in holidays in 2021, the coefficient used during calculations has changed. It has decreased and is equal to 29.3, when previously this figure was 29.4.
Coefficient – the average number of days in a calendar month. It is not equal to 30 or 31 because it does not include holidays.
The changes came into force because back in 2014 the average number of working days was 29.4, and already in 2021 two more holidays were added - January 6 and 8. Thus, the number of working days in one month has decreased.
back to menu ↑
Calculation using online calculators
If you don’t want or can’t do the calculations yourself, then use online calculators.
For example, using this calculator you can calculate the approximate payment of vacation pay for free, for this:
Enter information about the start of the vacation:
In the vacation end column, an automatic number is displayed when the vacation is equal to 28 days; if the vacation is equal to a different number of days, then change this indicator yourself:
Next, select the period that has passed since the end of the last vacation:
We indicate the average monthly salary:
Select one of the values indicated by arrows in the photo:
Click on the “Calculate” button and we will have an approximate payout value:
Self-calculation figures or online calculator information may differ from those obtained from your company's accounting department.
This is due to the fact that you may not take into account some details or incorrectly determine the indicators needed in the calculation.
You can always take an extract from the accounting department showing how the amount of your payment was received. If you find gross violations, contact your superiors. In this case, you have the right to receive a recalculation of the amount.
back to menu ↑
How is vacation pay calculated?
Wages, unemployment benefits, increase in minimum wage and calculation of sick leave
Salary : The current year will bring a slight increase in salary. Thus, last year the average salary was 31,200.00. In the coming year, the average salary will be no more than 33,000.00. The main reason is the rather difficult economic situation in the country.
Unemployment benefits : As you know, every year the government of our country sets a certain amount of unemployment benefits. In the coming year, the maximum possible amount to receive benefits will be 4900.00 per month. The minimum benefit amount will be 850.00 per month.
But it is worth considering that residents of the Far North and other regions that are equivalent to this region will receive increased benefits. And it will be accrued according to the coefficient of a specific area. Also, people who worked in Chernobyl after the explosion can count on an increased amount of benefits. Also, other isolated cases.
Increasing the minimum wage : In the coming year, according to the resolution of the ministry, the minimum wage will be 6204.00. When compared with the past year, this payment has increased by 240 rubles. In addition, it is planned to further increase this indicator in the near future.
Calculation of sick leave : When paying for temporary incapacity (sick leave), the employee’s average earnings for a certain time are always taken into account. But in some situations the minimum wage may be applied, namely:
- If a person is employed part-time;
- A person engaged in part-time work;
- If the employee has less than 6 months of work experience;
- A woman on maternity leave.
