How many days of vacation according to law in 2021

Last modified: January 2021

Every employed person has the right to take advantage of annual paid leave, and the employer is obliged to provide the opportunity for proper rest for the number of days established by law. There is a need to determine how many vacation days are due per year. The minimum period by law is at least 28 calendar days, however, different categories have their own provisions that increase the duration of rest while maintaining payment.

How to count

Employees often ask the company’s HR specialists how many days of vacation are required per year by law. If you carefully study the provisions of Art. 115 of the Labor Code of the Russian Federation, it will become clear that an employee’s annual paid vacation should last less than 28 days. In addition, based on the requirements of Art. 120 of the Code, vacation is usually counted in calendar days, not in working days. See also “Procedure for granting annual paid leave”.

How to properly divide your vacation into parts

No subordinate can be required to use all the days of rest due to him at a time. This provision is in Art. 125 Labor Code of the Russian Federation. It also indicates exactly how to distribute rest days during the working year. According to the current rules, when splitting vacation, one component must be at least 14 calendar days. Typically, the employer insists that one vacation in the current period have this duration.

Subsequently, subject to this requirement, the remaining parts can have any duration, even one or two days. Sometimes internal documents stipulate a different duration of vacation. For example, an employer will stipulate in a collective agreement that the minimum number of vacation days for employees of his company is three. This state of affairs is not considered a violation.

The procedure for calculating vacation funds

As mentioned earlier, 2 weeks before the start of the vacation, the employer must notify the employee about the vacation period. After this, 3 days or earlier, a corresponding order must be drawn up and a calculation note in the T-60 form must be filled out, containing the calculation of vacation funds.

To calculate vacation pay, data from the actual number of months worked and wages for this time are used. After this, the employee’s average daily income is calculated by dividing the actual total salary for the time worked by the number of months and by the average number of days in 1 month, equal to 29.3.

The resulting amount is multiplied by the number of days provided to the employee for rest, after which income tax is calculated and deducted from this number.

The final number is the amount to be paid to the employee of the enterprise as vacation money.

When calculating vacation pay, the employee’s bonus, unpaid salary, cash compensation, sick leave payments and other payments are taken into account, in accordance with the current legislation of the Russian Federation.

After the calculation is completed, the employee is paid funds. In this case, the payment deadline cannot be later than three days before the start of the vacation period. A delay in this period is a gross violation of worker rights and entails the imposition of penalties.

Vacation pay calculator

Vacation period:	= 0
Billing period:

Months	Days for calculation	Accruals
Total	—

Vacation pay amount:	days × rub. = rub.
Personal income tax 13%:	rub.
To be paid without personal income tax:	rub.

How weekends and holidays affect the period of rest

According to the current rules, weekends are counted towards the total duration of vacation. They are subject to the same payment as working days. Let's clarify this with an example. Storekeeper Ivantsov has drawn up another application for leave, which lasts from June 14 to June 21 of this year. Moreover, 18 and 19 were days off. Therefore, the employee needs to be given 8 days off, and all of them should be paid in the same amount.

Unlike calendar weekends, holidays are not included in the total vacation period. That's why they don't get paid. Let's turn to the example given earlier and assume that our storekeeper Ivantsov is going to rest from June 6 to June 21. This amounts to 16 calendar days. The provisions of Art. will help you find out how long the vacation lasts in this case. 112 Labor Code of the Russian Federation. Based on its contents, only 15 calendar days will be included and paid for vacation, since in our country June 12 is an official holiday. Also see “If the vacation coincides with the holidays.”

Rest according to internal documents

The previously mentioned duration of rest of 28 calendar days is the shortest. Any employer can change it by establishing longer paid leave for company employees. In this case, the number of additional rest days due should be indicated in an internal regulatory document: a collective agreement or internal labor regulations. Sometimes this norm is prescribed in employment contracts with subordinates.

Keep in mind: according to paragraph 24 of Art. 270 of the Tax Code of the Russian Federation, the costs of paying for extended vacations will not allow reducing taxable profit. Although the number of paid vacation days for a given employee will increase, the company will be able to expense only the portion of vacation pay that is due to the employee for 28 days. The organization will have to pay the rest of the amount from its net profit.

Personal income tax must be withheld from the entire amount of accrued vacation pay. In addition, it must be subject to insurance premiums. Personal income tax should be transferred to the local budget, and contributions to the corresponding extra-budgetary funds.

Legal leave

A number of categories of employees are entitled to longer holidays. Who exactly can apply for extended rest, and how many days of vacation are required under the Labor Code of the Russian Federation in a given case, can be found out from our table.

Employee category	Number of rest days according to the Labor Code of the Russian Federation and other legislative acts
People with disabilities of any group	30 calendar days or more
Teenagers under 18 years of age	31 calendar days You can go on paid leave at any time that the minor deems convenient for himself
Teachers	42 or 56 calendar days The duration of vacation is calculated based on the position held and the type of educational organization where the teacher is registered
Scientists with an appropriate degree	36 working days - candidates of sciences 48 working days - doctors of sciences Vacation of this duration is provided only to staff members who work in scientific institutions and organizations financed by the federal budget
Chemical defense workers	49 or 56 calendar days. The calculation is based on the group of work performed and the degree of their danger.
Prosecutors and employees of the RF IC	30 calendar days In this case, the travel time to the vacation spot and back home is not included in the vacation. Also, after reaching the established length of service, additional paid leave is added to the main one.
Health care workers at risk of contracting AIDS	36 working days For employees of medical organizations whose professional activities are directly related to the diagnosis and treatment of AIDS patients. When calculating the duration of vacation, additional days due for work in hazardous conditions are taken into account.
Employees of professional emergency rescue services and structures	30, 35 or 40 calendar days Based on the length of continuous work experience in the relevant organization
Civilian government employees	30 calendar days Additional rest is due for length of service. It ranges from 1 to 10 calendar days.

By carefully studying this table, you can understand how many days of vacation lasts for certain specialists.

Taxation of vacation payments with taxes and contributions

From vacation pay, as from any other income of an individual, personal income tax is calculated and withheld by the employer, acting as a tax agent. For residents, the tax is calculated at a rate of 13%, for non-residents - at a rate of 30%.

The employer himself pays contributions to the Social Insurance Fund for the entire amount of vacation pay, including for injuries. At the same time, the organization must take into account that these contributions relate to other expenses associated with production and sales and are taken into account in the period of their accrual (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

Based on paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation for organizations on the simplified tax system with the object “income”, when calculating the tax, the amount of vacation pay does not affect the calculation of the single tax, however, the tax itself can be reduced by the amount of insurance premiums paid from vacation payments (subclause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation) .

Duration of the “northern vacation”

Vacations for people who live and work in the difficult conditions of the Far North are naturally longer than for other workers. The long rest of the northerners consists of 2 parts:

paid standard leave of 28 calendar days;
paid additional leave, the duration of which depends on the climatic conditions of the area where employees work.

Based on the norms of Art. 321 of the Labor Code of the Russian Federation and other legislative acts, it is not difficult to figure out how many days of northern leave are legally due to certain employees:

workers in the Far North are entitled to 24 calendar days;
in areas equivalent to the Far North, workers have an additional 16 calendar days of rest;
in other northern regions, where percentage salary increases and regional coefficients apply, employees of local companies are entitled to another 8 calendar days.

How to write an application for additional leave

According to the current standards, such a statement is drawn up in accordance with the office work rules in force at the enterprise. If the company has a template for such a document, filling it out will not be difficult.

Otherwise, you can use the standard application form for the next vacation. Then in the content of the document it should be noted that the vacation is additional, indicate the start date of the vacation and its duration.

Please note: you can take additional vacation only after the main vacation time has been used.

Most employees clearly know how many days are required by law for vacation . 2021 and 2021 were no exception in this regard. No changes were made to federal legislative acts regarding the duration of paid rest time.

As for local regulatory documents, it is in the interests of each employee to request from the personnel service all regulations, orders and instructions regarding the duration and procedure for paying vacations. This will help the employee clearly understand how many days of rest he can count on, and, based on this, make further plans.

When choosing rest periods, you must remember that vacation can be taken not only for the time that has already been worked in the company. Based on the norms and provisions of Art. 122 of the Labor Code of the Russian Federation, in agreement with the employer, the employee can take it in advance.

Design rules

The procedure for granting vacations throughout the year is determined by the schedule. This is a mandatory document that must be drawn up in every organization. The only exceptions can be so-called micro-enterprises, the number of employees of which is less than 15 people - simplification and reduction of personnel documentation is provided.

The start of the vacation is formalized by order. It is most convenient to use their unified forms T-6 or T-6a (to be provided to several employees at the same time). It is enough to enter all the necessary information into the already formed form. It is important to include information about the employee’s length of service in the order. This is necessary to correctly determine the duration of rest.

Orders also formalize such procedures as recall from vacation, rescheduling of vacation, extension of vacation. Before issuing an order for the early recall of an employee, it is necessary to obtain his consent. Refusal to interrupt vacation is the employee’s legal right, and not a disciplinary offense. There should be no punishment. Exiting vacation after the end of the holiday does not require additional registration.