Every officially employed person has the right to annual leave, which, according to the Labor Code of the Russian Federation, is paid by the employer. Let's look at the basic rules for calculating vacation pay and learn how to use an online calculator to quickly calculate vacation pay.
To calculate vacation pay, follow the Labor Code of the Russian Federation and Government Resolution No. 922 of December 24, 2007 (hereinafter referred to as the Resolution), which regulates the determination of average daily earnings.
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Calculation formula
Vacation pay is calculated according to the formula:
Vacation pay = Average daily earnings x Duration of vacation in calendar days
Note! The correctness of calculating average daily earnings depends on:
- the amount the employee will receive during the rest period;
- the amount of personal income tax that the employer will transfer to the budget;
- the amount of contributions accrued towards vacation pay.
To correctly calculate your average daily earnings, follow the algorithm presented below.
Personal income tax on vacation pay
Due to the fact that vacation payments relate to the employee’s income, personal income tax must be charged on them, withheld upon payment and transferred to the budget. The employee must receive the amount without tax when issued.
The rate is determined by the citizenship of the employee:
- For Russians the rate is 13%;
- For foreigners the rate is 30%.
The calculated tax amount must be sent to the budget on the final day of the month in which it was calculated. If the specified day is a weekend or holiday, the payment can be postponed to the next working day.
The amount of vacation payments, as well as taxes withheld from them, must be included in the 6-NDFL report. If vacation pay was issued for different employees on different days, then each such case is shown in the report as a new line. When paying on the same day, the data can be combined.
Filling out the report is carried out according to the following scheme. Lines 100 and 110 indicate the date of payment of vacation pay. In line 120 you need to write down the final day of the month when you need to send the tax to the budget. Lines 130 and 140 contain the amount of vacation pay and the personal income tax withheld from them.
Algorithm for calculating average daily earnings and accrual of vacation pay
1. Determine the list of payments made to the employee.
The calculation of average daily earnings includes payments prescribed in the regulations of the organization that were accrued to the employee in the billing period. The source of these payments does not matter. But a number of charges are not included in this list:
- various social payments in the form of financial assistance, travel, training, etc. (clause 3 of the Resolution);
- payment for business trips, downtime, periods of incapacity, etc. (clause 5 of the Resolution);
- compensation for the use of personal property in work, etc.
2. Select the billing period.
The calculation period for vacation pay is 12 calendar months before the vacation.
Important! A calendar month is the period from the 1st to the 30th or 31st of the month (for February - from the 1st to the 28th or 29th, depending on the year). For example, if the vacation falls in November 2021, then the billing period will be 11/01/2018 - 10/31/2019.
There are situations when in the 12 months preceding the vacation the employee had no earnings or did not actually work. In this case, clause 6 of the Resolution prescribes calculating the employee’s average daily earnings from the amount of income received for the previous period, similar to the calculated one. If in fact the employee did not work and did not receive wages both in the billing period and in the period preceding it, then the average daily earnings are calculated based on earnings accrued for the actual days of work in the month when the event occurred in connection with which the average daily earnings are retained (p 7 Regulations).
When calculating vacation pay, periods and amounts paid during these periods are taken into account when the employee was present at the workplace in accordance with the work schedule under the employment contract. According to paragraph 5 of the Resolution, when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:
- the employee was accrued disability benefits or “maternity” payments;
- the employee did not work due to downtime for which the employer is to blame, or for reasons that cannot be influenced by either the first or the second, etc.
3. Calculate average daily earnings.
To calculate payment for vacation, which is provided in calendar days, the average daily earnings are determined as wages for the billing period, divided by 12 and 29.3. Where 12 are the months of the billing period, and 29.3 is the average monthly number of calendar days.
If there are months not fully worked in the billing period, the average daily earnings are calculated as follows:
earnings for the billing period / (29.3 x number of months fully worked + number of calendar days in months not fully worked)
The number of days of an incompletely worked calendar month = 29.3 / the number of calendar days of an incompletely worked month x the number of calendar days worked in this month (clause 10 of the Resolution).
4. Withhold personal income tax, pay vacation pay, and calculate contributions.
The amount of vacation pay is determined by multiplying the average daily earnings by the number of calendar days of vacation. When the vacation pay calculation is done, you need to allocate personal income tax and pay the employee the amount minus tax.
According to Art. 136 of the Labor Code of the Russian Federation, vacation pay is paid no later than three days before the start of the vacation. For personal income tax purposes, the day vacation is paid is the day the employee receives income. The deadline for tax payment is until the last calendar day in the month of payment of vacation pay (Article 226 of the Tax Code of the Russian Federation).
Contributions from the amount of vacation pay must be accrued in the month of their accrual. The deadline for transferring contributions to the budget is until the 15th day of the month following the accrual of vacation pay (Article 431 of the Tax Code of the Russian Federation).
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Comments (47)
Faith
09.26.2018 Reply I wrote an application for vacation, for 14 days the accountant did not pay me for it, he said that I was not on vacation and I was not entitled to compensation!
Please tell me the law, he refused to pay me vacation pay! I wrote an application for vacation, for 14 days the accountant did not pay me for it, he said that I was not on vacation and I was not entitled to compensation! Please tell me the law, he refused to give me vacation pay!0 0
Bill Johnson
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Clients who have financial problems and need a solution. The issue of credit and collateral is something that clients always worry about when seeking a loan from a legitimate lender. But..we did it in the lending industry. We can negotiate loans ranging from $5,000.00 USD to $500,000,000.00 USD with as little as 3%. Please reply to this email immediately Obtaining a legitimate loan has always been a huge challenge. Clients who have financial problems and need a solution. The issue of credit and collateral is something that clients always worry about when seeking a loan from a legitimate lender. But..we did it in the lending industry. We can negotiate loans ranging from $5,000.00 USD to $500,000,000.00 USD with as little as 3%. Please reply to this email immediately0 0
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08/14/2018 Reply Are you looking for a loan to clean out your department and start your business?
Are you about to call it quits but can't get a legitimate loan company to take care of you? Here is your final decision. We can provide you with any amount you need as long as you are going to repay within a certain period of time without any hassle. Apply now and contact us for more details by email. Email Are you looking for a loan to clean out your department and start your business? Are you about to call it quits but can't get a legitimate loan company to take care of you? Here is your final decision. We can provide you with any amount you need as long as you are going to repay within a certain period of time without any hassle. Apply now and contact us for more details by email. Email0 0
Andrey
08/03/2018 Reply What vacation pay should I have in July with a salary of 16,000 rubles and if I am forced to work during the vacation for the entire vacation period?
What vacation pay should I have in July with a salary of 16,000 rubles and if I am forced to work during the vacation for the entire vacation period0 0
zhanar
07/30/2018 Reply Hello, last year I was on vacation from May 25, 2021.
She left for 42 days. This year 2021 I am also going for 42 days from 08/13/2018. How to calculate vacation money now? And according to the rules, how is it generally calculated? I work as a nurse in a hospital. Working hours vary Hello, last year I was on vacation from May 25, 2021. She left for 42 days. This year 2021 I am also going for 42 days from 08/13/2018. How to calculate vacation money now? And according to the rules, how is it generally calculated? I work as a nurse in a hospital. Working hours vary0 0
I
10.25.2018 Reply To calculate vacation pay, you need your period of work at the enterprise (date of employment), salary (if vacation from 13.8.18, then for August 17-July 18) and if during this period (August 17-July 18) you were on sick leave or on vacation, then you need the dates of your absence from work.
To calculate vacation pay, you need your period of work at the enterprise (date of employment), salary (if vacation from 13.8.18, then for August 17-July 18) and if during this period (August 17-July 18) you were on sick leave or on vacation, then We need the dates of your absence from work.0 0
Arina Kolesova
07/02/2018 Reply Hello, date of admission 10/01/2013 date of going on parental leave 09/12/2016 date of leaving parental leave 12/26/2017 37 calendar days out of 64 allotted leave were used before going on maternity leave.
The duration of vacation now is 58. Please tell me the periods of work, how do you travel? Hello, date of admission 10/01/2013 date of going on parental leave 09/12/2016 date of leaving parental leave 12/26/2017 37 calendar days out of 64 allotted leave were used before going on maternity leave. The duration of vacation now is 58. Please tell me the periods of work, how do you travel?0 0
Elena
04/03/2018 Reply Got a job on 01/16/2017.
I took 21 days off on July 3, 2021, and took 22 days back in December 2021. I want to go on vacation from June 22, 2021. How many days of vacation am I entitled to? I got a job on January 16, 2017. I took 21 days off on July 3, 2017, and took 22 days back in December 2021. I want to go on vacation from June 22, 2021. How many days of vacation am I entitled to?0 0
Natalia
02/18/2017 Reply Tell me how to correctly calculate vacation pay on a shift schedule on piecework pay
Tell me how to correctly calculate vacation pay on a shift schedule on piecework pay0 0
Zemfira
02/07/2017 Reply Hello!
if the employee was on vacation in September 2021 42 cal. days (the period was taken from 09/01/2015 to 08/31/2016), and for family reasons I was forced to take a 42-day vacation in February 2021, in such cases, what period should be used to calculate vacation pay? Hello! if the employee was on vacation in September 2021 42 cal. days (the period was taken from 09/01/2015 to 08/31/2016), and for family reasons I was forced to take a 42-day vacation in February 2021, in such cases, what period should be used to calculate vacation pay?0 0
Victor
01/23/2017 Reply Hello, please tell me, I was on additional leave from 2912-2016 to 1401-2017, the accounting department said that they would pay me vacation pay only for 9 working days (accident vacation), they won’t pay for the remaining days since they were weekends '
Hello, please tell me, I was on additional vacation from 29122016 to 14012017, the accounting department told me that they would only pay me vacation pay for 9 working days (accident vacation), and they wouldn’t pay me for the rest of the days since they were weekends.”0 0
Herod
12/29/2016 Reply Hello, I wanted to know, in the period from 12/1/2016 to 12/15/2016 I was on vacation, they paid me for these days 8000 in total they tell us vacation pay at the minimum wage, how can I find out the minimum wage? How is this
Hello, I wanted to know I was on vacation in the period from December 1, 2016 to December 15, 2016, I was paid for these days 8000 in total they tell us vacation pay at the minimum wage, how can I find out what the minimum wage is?0 0
Alexey Popov
02/21/2016 Reply Thank you!
It helped a lot when talking with workers about “small” vacation pay. Thank you! It helped a lot when talking with workers about “small” vacation pay.0 0
Karina
08/13/2015 Reply Please help me how to calculate how much vacation pay I will receive if I have been on maternity leave for more than two years, worked for a month (I work half-time, receive child benefits) and went on vacation for the 18 days that I am entitled to ?Thank you for your answer
. Please help me, how can I calculate how much vacation pay I will receive if I have been on maternity leave for more than two years, worked for a month (I work half-time, receive child benefits) and went on vacation for the 18 days that I am entitled to ?thanks for the answer0 0
Zhanna
08/12/2015 Reply I agree with Svetlana.
The calculation does not take into account the increase in salary across the enterprise (increase coefficient). Therefore, it is not an accurate calculator. I agree with Svetlana. The calculation does not take into account the increase in salary across the enterprise (increase coefficient). Therefore, it is not an accurate calculator.0 0
Svetlana
08/07/2015 Reply Why is the salary increase across the enterprise not taken into account?
there should be indexation... Why is the salary increase across the enterprise not taken into account? there should be indexing...0 0
sweetie
08/05/2015 Reply Hello, I didn’t succeed.
Please calculate my vacation pay. Salary: 14,000, on vacation since July 3, 2015. to 07/29/2015. I received vacation pay of 16,000. Last year, vacation from August 29. until 26.09. I’ve never been to a hospital. Have my holiday allowances been calculated correctly? Thank you. Hello, it didn't work for me. Please calculate my vacation pay. Salary: 14,000, on vacation since July 3, 2015. to 07/29/2015. I received vacation pay of 16,000. Last year, vacation from August 29. until 26.09. I’ve never been to a hospital. Have my holiday allowances been calculated correctly? Thank you.0 0
Alexander
07/20/2015 Reply How to take into account two children of a vacationer?
Or is tax without benefits calculated on vacation pay? How to take into account two children of a vacationer? Or is tax without benefits calculated on vacation pay?0 0
Nina
07/09/2015 Reply The salary increase coefficient has not been introduced
The salary increase coefficient has not been introduced0 0
Lydia
06/30/2015 Reply Calculation of vacation pay
Calculation of vacation pay0 0
Fufamz
06/08/2015 Reply THANK YOU!!!
THANK YOU!!!0 0
Elizabeth
06/01/2015 Reply Hello! Are absenteeism and unpaid leave considered excluded?
Hello! Are absenteeism and unpaid leave considered excluded?0 0
Anastasia
05/29/2015 Reply It agreed, but personal income tax is calculated in full rubles, so the amount to be paid turned out to be incorrect. It
agreed, but personal income tax is calculated in full rubles, so the amount to be paid turned out to be incorrect.0 0
Svetlana
05/29/2015 Couldn’t answer... billing period from 10/01/2014 to 04/31/2015 .. 7 months... counts 10 days of vacation... I got 16 it
didn’t work out... billing period from 10/01/2014 to 04/31/2015 .. 7 months... counts 10 days of vacation... I get 160 0
Julia
05/25/2015 Reply Thank you, that’s what happened!
Thank you, that's what happened!0 0
Elena
05/03/2015 Reply Hello. Please tell me.
The calculation period for vacation pay was from May 2014 to April 2015, but in October 2014 I was on vacation. Are vacation pay for October 2014 taken into account when calculating the total amount of income when calculating vacation pay for May 2015 Hello, please tell me. The calculation period for vacation pay was from May 2014 to April 2015, but in October 2014 I was on vacation. Are vacation pay for October 2014 taken into account when calculating the total amount of income when calculating vacation pay for May 2015?0 0
Elena
03/30/2015 Reply The personal income tax calculator counts in kopecks.
And this is wrong. The personal income tax calculator counts in kopecks. And this is wrong0 0
Evgeniya
03/27/2015 Reply Excellent calculator, I’m happy!
Excellent calculator, I'm happy!0 0
Tatiana
02/16/2015 Reply Thank you, I did it.
Thank you, I did it.0 0
Irina
02/10/2015 Reply It doesn’t add up for me either
It doesn’t add up for me either0 0
Catherine
09/20/2014 Reply I decided to take advantage of the much-needed help, but it didn’t work out!
Can someone tell me how to calculate vacation pay after 140 days of sick leave for pregnancy and childbirth, perhaps I’m taking the wrong months? I decided to take advantage of the much-needed help, but something doesn’t work out! Can someone tell me how to calculate vacation pay after 140 days of sick leave for pregnancy and childbirth, perhaps I’m taking the wrong months?0 0
Alla
09/07/2014 Reply Lily, if you set the billing period in the calculator from 10/01/13.
and exclude the 21st day of October, then everything will work out. Lily, if you enter the billing period in the calculator from 10/01/13. and exclude the 21st day of October, then everything will work out.0 0
Irena
08/19/2014 Reply class and my head doesn’t hurt
class and my head doesn’t hurt0 0
Natalia
08/13/2014 Reply how to print the calculation?
how to print the calculation?0 0
Lyudmila
08/02/2014 Reply But it doesn’t add up for me, leave without pay is not being introduced (in March 2014 - 31 days).
The calculator requires you to enter your salary. No salaries were paid this month. But it doesn’t add up for me; leave without pay is not being introduced (31 days in March 2014). The calculator requires you to enter your salary. No salaries were paid this month.0 0
Lyudmila
08/02/2014 Reply how to use the calculator if there were no accruals in the month?
How to use the calculator if there were no accruals in the month?0 0
Evgeniya
03/27/2015 Reply Just put zero and that’s it!!!
Just put zero and that's it!!!0 0
Lily
07/09/2014 Reply But it doesn’t add up for me.
The employee got a job on October 22. He goes on vacation in July, the billing period is taken from October 13 to July 14. The amount of salary during this time was 177,648, number of days in the billing period: 29.3*8+29.3/31*10=243 .85 Total SDZ=177648/243.85=728.51 Total vacation 728.51*14=10199.14 And the calculator gives: 9431.38. How does he get this figure? But it doesn’t add up for me. The employee got a job on October 22. He goes on vacation in July, the billing period is taken from October 13 to July 14. The amount of salary during this time was 177,648, number of days in the billing period: 29.3*8+29.3/31*10=243 .85 Total SDZ=177648/243.85=728.51 Total vacation 728.51*14=10199.14 And the calculator gives: 9431.38. How does he get this figure?0 0
Tatiana
10/28/2015 Reply in this calculator, an incomplete month is treated as a full
month (29.3) this is wrong, it is more convenient to use the calculator on the Glavbukh.0 0
Tatiana
11/24/2014 Reply The billing period is from October to JUNE.
The billing period is from October to JUNE.0 0
Olga
06/24/2014 Reply Thank you very much.
very convenient and clear, thank you very much. very convenient and understandable0 0
Victoria
06/19/2014 Reply But I don’t agree with the calculation in ZUP.
But I don’t agree with the calculation in ZUP.0 0
Svetlana
06/02/2014 Reply Excellent calculator.
Saves a lot of time when calculating. Great calculator. Saves a lot of time when calculating.0 0
Ailana
05/20/2014 Reply Thank you, I did it
Thank you, I did it0 0
Albina
03/31/2014 Reply thank you, everything worked out the same for me
thank you, everything turned out the same for me0 0
Zoya
03/28/2014 Reply thanks.
everything worked out thanks. everything came together0 0
Ada
03/27/2014 Reply Thank you, it agreed with my calculations!
Thank you, it matched my calculations!1 0
Vacation registration
There are two types of leave - main and additional, the calculation and documentation of which are identical.
The employer must create a vacation schedule for each year. No later than 2 weeks before the start of the vacation according to the schedule, the employee must be reminded in writing about the upcoming vacation. An employee may ask to reschedule a planned vacation. In this case, the transfer is carried out in agreement with management.
If an employee goes on vacation, an order is issued for him. The calculation of vacation pay is presented in the form of a calculation certificate containing a full calculation of the average daily earnings, the amount of vacation pay, withheld tax, and the amount due to be paid to the employee.
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Based on what documents are vacation pay calculated?
The company provides vacations according to the schedule approved for a given year. If it reflects the exact date of the employee’s departure and return from vacation, then this document is sufficient to formulate an order for the provision of this vacation.
If it reflects only a month, then the employee must request an application for leave. An application is also required when an employee is granted a rest period for the first time or out of turn.
The vacation order is the main form on the basis of which vacation pay is calculated and issued.
At the time of formation of the order, the HR department may issue a note calculating the amount of vacation pay. Next, the calculation note on granting leave to the employee, form T-60, is transferred to the accounting department, where the accountant, taking into account the information contained in it, calculates the amounts due to the employee for the vacation.
Next, according to the data contained in the note, payment documents are processed.
Attention! If the vacation payment is issued in cash, then a cash settlement or payroll is issued. When issuing non-cash payments, a register of payments or a payment order is generated for the amount of vacation pay.
Instructions for using the vacation pay calculator in 2021
To quickly calculate your vacation pay, use our free calculator. The principle of its operation is based on three operations:
1. First, specify the rest period in the format “day.month.year”. Then select the type of vacation and specify the billing period.
Please note the auxiliary fields:
- The “There are exclusion periods” field is checked if there were exclusion periods in the billing period (illness, business trips, etc.).
- The field “If there was a salary increase in the billing period...” is marked if there was a salary increase throughout the company. This is done so that the calculator automatically indexes the employee’s earnings for the months preceding the increase.
2. Next, the employee’s income is indicated to calculate the average daily earnings, excluding the amounts of sick leave, etc. (see question mark in the calculator).
3. Receive a full calculation of vacation pay, highlighting the approximate amount of personal income tax and vacation pay to be issued.
Compensation for unused vacation upon dismissal
Calculations for voluntary dismissal also include the determination of vacation pay. This must be done if, on the date of dismissal, the employee had vacation days left that he did not use.
According to the law, for each month at work you need to accrue 2.33 days of rest. Moreover, if less than 15 days are worked in a month, then it must be removed from the calculation, and if more than 15 days are worked out, then it must be counted as a whole month.
The personnel officer must determine how many days the resigning employee did not take advantage of and enter them in the calculation note.
The principle of calculating compensation is not very different from the calculation of ordinary vacation pay. For convenience, you can calculate vacation pay online.
Average earnings should be calculated using the formula:
SZday = (ZP1+ZP2+..+ZP12)/12/29.3
If a month was not fully worked by the employee, then the coefficient 29.3 must be recalculated:
| Coef. calc. | = | Number of days related to the work period (including weekends) | / | Number of days in a month according to the calendar | * | 29,3 |
As a result, the amount of compensation is determined as follows:
| CompUnsp | = | SZdnev | * | Number of vacation days that remain unused |
Payment terms
The law establishes that vacation pay must be paid to an employee 72 hours before he goes on vacation. You can issue funds either in cash or by transfer to a salary card.
However, the law does not contain a condition that the amount can be paid only upon the arrival of a period of 72 hours. The transfer can be made in advance at any time, for example, when providing the employee with notice that the vacation period is approaching.
If the payment period ends on a weekend or holiday, the law prohibits moving the deadline forward. It is necessary to ensure that the payment is made in advance, before the weekend.
In practice, a situation may arise in which an employee submits an application for vacation 3 days or less before the start of his vacation. In this case, the law establishes the need to calculate the payment and issue it within 72 hours from the date of submission of the document.
Important! It is prohibited to delay or shift the payment so that it coincides with the issuance of an advance or the main part of the salary.
By law, an employee has to take a period of vacation before resigning. In such a situation, the amount of vacation pay is transferred 72 hours before the time of rest, and the final payment is made on the final working day.
Vacation pay amount: 0 rub.
Employees who enter into an employment contract upon hiring are entitled to compulsory leave. The calculation of vacation pay in 2021 is provided for by the Labor Legislation of the Russian Federation. The rest period is paid by the employer in accordance with the established payment system. An online vacation pay calculator allows you to easily calculate the amount of money that a company is required to pay to each employee.
How to calculate the amount to be paid
To calculate vacation pay, use the following formula:
average daily earnings (ADE) = income for the billing period ÷ hours worked in calendar days
The amount of income for the billing period (the last 12 months or less in the case of an incomplete year of work) includes allowances and bonuses for the last year, but does not include other payments: sick leave, vacation pay, financial assistance, travel allowances and everything that is not provided for by the payment system labor.
Let's say your income for the last 12 months is 390,000 rubles. Of these, 20,000 are business trips and sick leave.
The sick leave period is nine days in August. It turns out that 11 months out of 12 are considered fully worked, that is, 322.3 calendar days (29.3 × 11).
We count the number of calendar days that fell on the worked period in August: (31 − 9) ÷ 31 × 29.3 = 20.79.
Vacation pay will be accrued based on the following number of days: 322.3 + 20.79 = 343.09.
Let's calculate SDZ:
(390,000-20,000) rub. / 343.09 days = 1078.43423 rubles.
This means that the amount of vacation pay for two weeks is 15,098.0792 rubles.
Part 3–4 art. 139 Labor Code of the Russian Federation
What does vacation pay consist of?
There are 3 types of holidays:
- annual paid - basic and additional;
- unpaid (at your own expense, without pay); there are varieties - for example, training or with subsequent dismissal; in some cases, such leave may be paid;
- in connection with the birth of a child - for pregnancy and childbirth, for child care.
In this article we talk only about basic paid leave for a year-round job. Its standard annual duration is 28 calendar days. In the first year of work in the company, you can use it only after six months, but by agreement, the employee can receive paid leave earlier.
Vacation pay is the average daily earnings multiplied by the number of days of rest. Non-working holidays that are included in vacation are not paid.
Reviews
Svetlana, Nizhny Novgorod
“I run a company, and the issue of accruing vacation pay is very important to me. For these purposes, I use a calculator from Kontur Accounting, and it has never let me down.”
Irina, Moscow
“Once I tried to calculate the amount of vacation pay on my own. It was easy for me, because I save all my accounting statements. When I received the money, it turned out that all the calculations came together.”
What taxes do you need to pay?
According to the Labor Code of the Russian Federation, if the vacation is paid for by the employer, the amount of vacation pay is subject to taxes. Personal income tax - 13% for residents of the Russian Federation and 30% for non-residents - is withheld on the day of payment of vacation pay. The deadline for tax remittance is set for the last day of the month in which the employee’s vacation was paid.
Personal income tax
In addition, insurance premiums must be paid from vacation pay. They are accrued for the same reporting period as vacation pay and transferred to the budget no later than the 15th day of the next month.
Letter of the Ministry of Labor dated August 12, 2015 No. 17-4/OOG-1158
