advant24.ru If vacation pay is paid, do they pay salary?

Last modified: January 2021

The different procedures for paying wages and vacation pay cause a significant gap in the time of receipt of funds in the interval: going on vacation - receiving remuneration after the vacation. Vacation pay is paid immediately before the event occurs, and current wages are paid based on the time worked, taking into account the volume completed. How is salary calculated after vacation and can it be in monetary terms below the minimum amount established by law?

How to properly pay vacation pay along with your salary or on a daily basis

Issuing vacation pay along with salary is not prohibited. As already mentioned, an employee cannot demand that the employer pay wages on the same day as vacation pay. Vacation pay must be paid 3 calendar days before the vacation, and wages must be paid 2 times a month. The payment days may not coincide. The employer may pay vacation pay earlier. This is not prohibited by law! But payments after the due date are fraught with penalties.

How to pay vacation pay along with salary? If the employer has such an opportunity, he can pay the employee a salary along with vacation pay. Along with these payments, he can receive disability benefits, as well as compensation for unused vacations. All payments to the employee are made from one fund - the wage fund. In order not to take risks, accountants prefer to make vacation pay payments in advance, before the expiration of the 3-day period. If the operation is carried out by a bank, then you need to worry about payments in advance, since the transfer operation will only be carried out on the next banking day.

The amount of vacation pay varies for each employee. Even employees with the same salary may receive different amounts before the vacation. This depends on the number of days actually worked in a given working year. Not taken into account:

• days when the employee received average earnings;
• sick days;
• vacation days at your own expense.

Therefore, an accountant should be careful when calculating vacation compensation for each employee.

The employer has the right to pay wages at the same time as vacation pay, but is not obliged to do so. This is explained as follows.

When paying wages, the employer is obliged to adhere to the rules enshrined in Part 6 of Art. 136 Labor Code of the Russian Federation. According to this norm, salaries must be issued to employees at least every six months. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days after the end of the month for which it was accrued, however, according to Part 9 of the same article, payment for vacation is made no later than three days before it started.

Thus, the employer is obliged to pay wages along with vacation pay only if the dates of payment of vacation pay and wages coincide.

If employees receive salaries on their plastic cards, then being on vacation does not prevent the employer from making payments on time. However, if wages are paid in cash from the cash register, then to avoid late payments during the vacation period, the employee can transfer the wages to his personal account (at the employee’s request), give it to the employee’s authorized representative (based on the employee’s application and power of attorney), or resort to wage deposit in the bank. For more information about depositing wages in 1C programs, read the reference book Personnel accounting and settlements with personnel in 1C programs.

In addition, by agreement between the employee and the employer, wages can be paid in advance earlier than the established date, simultaneously with vacation pay. The fact is that paying money in advance does not worsen the situation, and liability is provided only for late wages.

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All employed citizens of the Russian Federation have the right to paid leave twice a year. But, before an employee goes on a well-deserved rest, his management must perform a number of actions provided for by law. One of them is the payment of wages and vacation pay before vacation according to certain rules.

First of all, the money must be transferred on time. Delays threaten the management of any company with administrative and even criminal liability.

Salary calculation procedure

To understand why vacation pay is less than salary, you need to understand the process of calculating the salary itself. Let's consider this example. The employee receives 40,000 rubles per month, of which 24 days are working days. It turns out that in 1 working day he earns 1666 rubles (40,000/24=1666). This includes:

• remuneration for the position stipulated by the employment contract;
• allowances for irregular work hours or night shifts;
• accruals for harmfulness, length of service, rank;
• bonuses and other additional payments provided by the employer.

Each of these points is specified in the agreement between the employee and the boss, and is also discussed when applying for a job. The main indicator of how wages will be calculated is the number of working days per month.

Actions of the employee in case of non-payment

Many employers violate existing legal norms. Employees must know how to assert their rights and where to go for help and support.

Late transfer of funds is a direct violation of the rights of a party to an employment contract, therefore no independent agreements should be reached with the employer.

The injured party may appeal to any of three authorities if desired:

1. Labor inspection.
2. The prosecutor's office.
3. Court.

The order of appeals does not matter, so you can even start right away with the court, but it is more logical to complain to the Labor Inspectorate first. This organization guards compliance with labor legislation. Upon receipt of a statement of violations, it initiates an unscheduled inspection and seeks confirmation of the information received. If such evidence is identified, then she tries to resolve the conflict by forcing payment or takes the case to court herself.

Payments when going on vacation in non-standard situations

The application of legislative norms in practice raises many questions, which are regularly answered by federal departments and courts. Let's look at some of them.

Payments for vacation in working daysAccording to Art. 121 of the Labor Code of the Russian Federation, the duration of annual leave is calculated in calendar days. However, there are a number of exceptions to this rule. Thus, for an employee whose activities are seasonal, the period must be calculated in working days (Articles 291, 295 of the Labor Code of the Russian Federation). Judges and scientists also belong to a special category. Accruals will have to be made according to a schedule with a 6-day week. First, you will need to mark the beginning and end of the vacation, and then convert the received data into calendar days. The procedure is described in clause 11 of the Regulations on the specifics of the procedure for calculating average wages, approved by government decree No. 922. The legality of the application of the scheme has been repeatedly confirmed by judicial practice (for example, the appeal ruling of the Orenburg Regional Court in case No. 33-7247/2014).

Annual leave before maternity Pregnant women can take advantage of the right to paid leave immediately before the birth of the child. At the same time, they will not need to work for 6 months. Payments will be accrued in advance, the legal basis for this will be Art. 122 and 260 of the Labor Code of the Russian Federation.

Errors in payroll calculations Often, when calculating vacation pay, an accountant discovers irregularities, as a result of which missing bonuses and remunerations are paid to the employee. In this case, it is necessary to take all transfers as a basis. The fact that payments go beyond the billing period does not matter

According to Art. 139 of the Labor Code of the Russian Federation, when determining the average monthly salary, one should take into account all funds due to a person as part of wages. A counting error should not infringe on the interests of the employee.

Insurance contributions from vacation payChapter 34 of the Tax Code of the Russian Federation does not classify the payments in question as income exempt from taxes, therefore, contributions from all amounts will have to be transferred to extra-budgetary funds

The official position on this matter is enshrined in the letter of the Ministry of Labor of Russia dated June 20, 2016 No. 17-3-OOG-994.

Work experience for part-time work The calculation procedure does not change: since the condition for a shortened shift was agreed upon by the parties, it will not affect the recording of time. So, if the contract provides for the performance of a labor function within 4 hours, the day will be considered fully worked. The accountant is obliged to include all days worked and weekends in the vacation period. The substantiation of the position is Art. 93 and 139 of the Labor Code of the Russian Federation.

Payments for vacation divided into parts In this case, the only limitation is that the duration of the main part of the vacation must be at least 14 days (Article 125 of the Labor Code of the Russian Federation). Regarding the distribution of the remaining time, the employee and the employer have the right to agree on any schedule. In this case, the rule regarding the timing of payment will apply, according to which money must be transferred for that part of the vacation that is provided to the employee. So, if an employee rests for 14 days, the amount is calculated by multiplying the average daily earnings by 14. The amount due is issued 3 days before the start of the rest.

Thus, the procedure for calculating payments when an employee goes on vacation is strictly regulated. Deviations from the established rules threaten the organization with administrative fines and labor disputes. This means that in order to avoid lengthy proceedings, the accountant should be guided not only by the articles of the Labor Code of the Russian Federation, but also by numerous clarifications of federal departments. Judicial practice will also serve as a reliable support.

The legislative framework

Expert opinion

Novikov Oleg Tarasovich

Legal consultant with 7 years of experience. Specializes in criminal law. Member of the Bar Association.

Vacation pay is calculated according to the rules approved by the Labor Code of the Russian Federation. It is in this codified act that the duration of leave is determined in different situations.

In Art. 139 of the Labor Code of the Russian Federation reveals the concept of average salary - a key indicator for calculating vacation pay.

This regulatory legal act, in addition, approves the procedure for providing this payment. Failure to comply with the provisions adopted by the legislator is punishable by sanctions.

Nuances

Despite the fact that the payment of vacation pay and wages before a planned vacation is regulated by law, problems arise in practice. Disputes that cannot be resolved between the employee and the employer are resolved by the courts.

6 reasons for disputes regarding vacation pay are as follows.

1. Vacation pay is paid in working days. According to the general rule established by Article 12 of the Labor Code, the duration of vacation is considered calendar days. But there are employees for whom time is counted in working days. These include scientists, judges and persons performing seasonal duties. When calculating, you need to proceed from a 6-day work week. The moment of the beginning of the rest and its end are noted. Then you need to convert the data per day.
2. Rest before maternity leave. Pregnant women do not need to work for six months to go on vacation. Payment is made in advance. You won't have to worry about working out.
3. Incorrect payment for labor. All payments are taken into account when calculating vacation pay. It does not matter whether the accountant made mistakes.
4. Taxation of contributions. Payment of wages before vacation is not exempt from taxes.

The procedure for paying contributions has changed. Now the Federal Tax Service receives cash instead of funds. However, this does not affect the procedure for assessing contributions. Contributions are withheld from payments.

1. Inclusion of length of service for part-time work. The day is taken into account in full if the parties included in the contract a condition for an incomplete shift. If a person works for 4 hours, he is paid in full for the day. The rule is based on Articles 93 and 139 of the Labor Code.
2. Payment for vacation, which is divided into parts. Each part of the vacation on which the employee went must be at least 14 days. The parties can negotiate how to provide the remaining time. The payment amount depends on the duration of the vacation. Transfers are made 3 days before leaving for vacation.

Often an employee decides to go on vacation in the middle of the month. The question arises whether the company should pay for days worked along with vacation pay. According to Art. 139 of the Labor Code, 3 days before the planned vacation you must pay for the vacation itself. The manager is not obliged to pay for the time worked, so the employee is entitled only to wages. Payments are made on the day established by the collective agreement or employment contract.

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Which fund is it paid from?

Temporary disability and maternity benefits come from the Social Insurance Fund and the employer.

These benefits are a guarantee of a social level in case of short-term disability. Vacation funds are paid by the employer, that is, at his expense.

An employee cannot be insured if he loses the opportunity to go on vacation every year. An employee can also refuse to go on vacation and receive funds for this in the form of compensation.

Article 126 of the Labor Code of the Russian Federation

Important ! It is necessary to take out insurance only when a person may lose his usual income. In such cases, the state undertakes to support citizens.

Only the employer is responsible for paying vacation pay. Each organization has special reserve funds for payment, as this is a legal requirement. The amount of money in reserves depends on the organization's initial capital.

Important ! In the case when reserve funds are greater than the authorized capital, the organization can use this money for other purposes and increase the authorized capital.

Employers may have different motivations for creating reserve funds. This may include costs to cover losses, pay off debts and provide benefits to employees. This fund is created to pursue only one goal - to pay various funds to employees, regardless of the income of the organization.

The enterprise must create a reserve wage fund

Important ! This reserve is created through payments for working hours, payments for unworked hours, incentives, allowances for food, apartments, and fuel. Salaries and vacation pay are paid from a single reserve.

What is vacation

Every employee has the right to rest. Optimal organization of time will ensure fruitful returns, both financially and in production terms. The laws regulating labor activity contain definitions and procedures for applying the main points of interaction between employers and employees. The Labor Code of the Russian Federation can be called one of the important books of every manager (hereinafter referred to as the Code). Knowledge and correct application of the provisions contained therein will ensure comfortable relations between participants in the labor process.

What is a vacation? This is the legal right of an employee to take a break from his duties for a certain period of time. Maintaining your position and salary are positive aspects of the leave. The law provides for certain payments during rest periods, which depend on the size of the employee’s salary.

What sizes?

The legislation of the Russian Federation acts as a guarantor of the right to rest while maintaining a job every year. In addition to the workplace, wages are also maintained. The amount of funds and compensation for untaken vacation depends on the amount of income.

The following types of calculations are used:

• the duration of the settlement period is calculated;
• the employee’s income for this period is calculated;
• average income is calculated;
• the amount of vacation pay is formed.

When an employee goes on another paid leave, he retains his workplace and SDZ

The rules for calculating the average salary are unified, and they include all types of income. The settlement period depends on the duration of work in the organization.

The specified period cannot exceed one year. Estimated time is calculated in calendar days and months.

Excerpt from Article 139 of the Labor Code of the Russian Federation

Important ! A calendar month is the time from 1 to 30 or 31. In February it is 28 or 29 days.

The calculation period will always be the year that elapsed before the start of the holiday. If an employee worked less than this period, then the calculation takes into account the time based on documents indicating his working time in the organization.

The table below will show the difference between calculations of income and expenses for vacation pay.

When calculating earnings for calculating vacation pay, periods when the employee did not perform work for any reason are not taken into account.

After all the calculations, you need to calculate the average income per day.

Payments before going on vacation

The Labor Code obliges the employer to provide all its employees with annual rest in the form of vacation lasting at least 28 calendar days. In addition to issuing the specified number of days, the employer is obliged not only to maintain the vacationer’s job during his absence, but also to pay him for the entire period based on individual income indicators.

Leave is provided in strict accordance with the Labor Code, namely:

1. In the first year of cooperation, you can count on rest after working for six months. Pregnant women, minors and part-time workers are allowed to issue days earlier.
2. Starting from the second year of cooperation, days are provided at any time convenient for the parties.
3. The count is made individually from the date of signing the employment contract.

When issuing leave for an employee, the employer must pay him in advance the amount of compensation due, which may consist of salary and vacation pay or only vacation pay.

Wage

Wages are paid for the established calendar time based on the time worked and the quantity of products produced. Typically, the calculation period is considered to be a calendar month.

The Labor Code in Article 136 establishes the deadline for payment of earned funds. According to the Labor Code, the employer is obliged to divide the earnings into two payments, the interval between which should not exceed 15 days. Actually, this is where the instructions regarding salary payments in the Labor Code end. If we consider separately the articles on compensation for vacation, then nowhere are there any instructions that the payment of wages and vacation pay before the vacation must coincide. Based on this, we can safely assume that the employer has the right to decide for himself what to do in each individual case. He can make the payment in advance, along with compensation, or he can postpone it until the day of the general transfer. In both cases, this will not be considered a violation.

Vacation pay

Vacation compensation, unlike earnings, does not accept spontaneous choice.

Vacation pay is required to be accrued before the employee goes on vacation.

The amount of payments must correspond to the number of days of rest. Legislation allows citizens to split their vacation time into parts, one of which should not be less than 14 days. The separation can be planned in advance by adding it to the vacation schedule for the next year, or initiated by an application when circumstances and needs arise.

The management of the organization, when calculating compensation amounts, is obliged to focus exclusively on the period of time that is provided upon the fact, and should not be issued for the year.

Theory

The vacation system is allocated a separate chapter in the Labor Code under number 19 with the same name - “Vacations”.

The first thing you need to know is that vacation is allocated to the employee annually. An employee has the right to take advantage of the opportunity to take leave after six months of continuous work. However, if there is an agreement, then leave can be issued earlier than six months (Article 122 of the Labor Code of the Russian Federation).

Important ! As stated in Article 125 of the Labor Code of the Russian Federation, by agreement between the employee and the organization, vacation can be divided into parts. In this case, one part should not be less than 14 calendar days.

Article 125 of the Labor Code of the Russian Federation

As stated in Article 114 of the Labor Code of the Russian Federation, personnel are given paid vacations every year with the right to retain their place of work and salary.

The number of days of paid leave annually, according to Article 115 of the Labor Code of the Russian Federation, reaches 28 days. It turns out that for a year of work an employee receives 28 days of vacation.

If you try to calculate everything, it turns out that 2.33 vacation days are given monthly for work (we divide 28 days by 12 months).

The employee has the right to receive 28 days of paid leave

Please note that work experience that provides leave with pay does not include the following:

• days of absence of a person without a good reason;
• vacation days that were used to care for children;
• days of vacation “at your own expense”, which exceeded fourteen days per working year.

Important ! Remember that according to the law, salary is a reward for the work on which you spend your time, which can be converted into working days.

This nuance hides the difference between salary and vacation pay:

• the salary is given for the time you worked and is calculated by working days.
• Vacation pay is given for calendar days and is calculated based on average income.

Vacation must be paid

Why were vacation pay less than salary?

There may be several reasons for this.

Firstly, if during the last year a specific employee’s salary was increased (that is, not for the whole company or department, but for this particular employee), the current salary will be higher than vacation pay. Let us illustrate this with an example.

The second reason is that during the billing period the employee worked part-time for some time, but now works full-time. Then the amounts actually accrued to the employee will be included in the calculation, but working part-time will not affect the number of calendar days taken into account.

The third reason is that the employee himself asked not to include “borderline” weekends in his vacation. For example, I wrote a statement from Monday not to Sunday, but to Friday. The Labor Code does not prohibit doing this. Having received less vacation pay because of this, he will have more days of rest.

Together or separately?

If the salary calculation approximately coincides with the deadline for transferring vacation pay, then it is not prohibited to pay both amounts at once. If the dates do not coincide, the salary will be transferred according to the schedule, and funds for the rest period according to the deadlines established by the Labor Code of the Russian Federation.
Amounts can be provided on different dates; this does not have any negative consequences for the organization. The main thing for the employer is not to violate the deadlines for transferring both amounts in order to avoid employee complaints and appeals to regulatory authorities.

The employee has the right to contact the organization’s management with a request to transfer both payments at once, if it is convenient for him. However, the manager is not obligated to comply with a request if he does not have the opportunity to satisfy it.

Consequences of not meeting the deadline

Legislative norms not only establish deadlines for issuing vacation compensation in person, but also provide for penalties for unpaid amounts. Vacation pay and wages must be received by hired persons in a strictly established manner. Salaries are transferred on pre-agreed dates, and vacation pay three days before leaving for vacation.

Late transfer of funds is classified as a serious violation of worker rights and entails:

1. Accrual of penalties for amounts not paid on time.
2. Awarding a fine, which is paid to the state budget.
3. Criminal penalties applied to officials who are involved in an identified violation.
4. Temporary ban on the organization's activities.

A penalty is charged in all cases, regardless of why the employer did not pay vacation pay. The amount of the penalty is set as 1/300 of the refinancing rate of the National Bank of the Russian Federation, taken on the day of actual payment of the delayed amount. The specified amount is charged for each overdue day.

Depending on the length of the delay, the scale of non-payment and the degree of revealed guilt of the responsible persons, administrative or criminal liability may be applied.

Administrative penalties are expressed in the form of imposed penalties:

1. The official may be given a warning or a fine of up to five thousand.
2. Individuals, such as individual entrepreneurs or owners of private practices, are given from one to five thousand.
3. Legal entities are fined larger sums from thirty to fifty thousand.

Depending on the time of delay, individuals and legal entities may also be subject to forced suspension of the general activities of their enterprises for a period of up to three months and up to three years if a violation is detected again.

How much vacation pay from salary

Vacation pay is calculated based on Article No. 139 of the Labor Code. However, if someone wants to know in advance how much vacation pay they will be paid, they can do it themselves. How to calculate vacation pay yourself?

First, calculate how much you received in the last twelve months, then divide this number by the number of months in the year (12), and then divide again by the average number of days in a month (which equals 29.4 days). Multiply the resulting number by the number of vacation days, and you will get the number of vacation pay that you are entitled to by law.

To make it clearer exactly how to calculate vacation pay, let’s give a small example.

In cases where the last month was not fully worked, vacation pay for the last 12 months is calculated as follows: 11 months is multiplied by 29.4 (the average number of days in a month), and the number of days that were worked in the last month is multiplied by 1. 4. The resulting products are summed up, and the earnings of the last 12 months are divided by the amount, after which the resulting number is multiplied by the number of vacation days.

And lastly: it must be remembered that the above calculations take into account only those incomes that are accrued to the employee for performing his job duties; in this case, dividends, financial assistance, and loans that were accrued to the employee’s salary during these months are not taken into account.

The right to vacation is provided for in the Labor Code of the Russian Federation. Its standard duration is 28 days.

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Vacation for exactly this period will be provided to those who have worked for 11 months. An employee can get a “vacation” even earlier – after six months of work. Vacation is provided according to the vacation schedule.

In exceptional cases, certain categories of persons may qualify for the opportunity to go on vacation before the expiration of 6 months, for example, this rule applies to minors.

While on vacation, the employee receives a payment. It is determined based on average earnings per day, as well as the total duration of vacation.

1. Recommendation: How to pay vacation pay

Situation: when you need to pay vacation pay - no later than three calendar or three working days before the start of the vacation*

No later than three calendar days before the start of the vacation.*

Responsibility for failure to comply with the deadline for payment of vacation pay

Attention: failure to comply with the payment deadline for vacation pay may be regarded as a violation of labor law requirements. For this violation, the labor inspectorate may fine the organization or its officials.*. The amount of the fine is:* – for officials of the organization (for example, a manager) – from 1000 to 5000 rubles

(repeated violation entails disqualification for a period of one to three years); – for an organization – from 30,000 to 50,000 rubles

The amount of the fine is:* – for officials of the organization (for example, a manager) – from 1000 to 5000 rubles. (repeated violation entails disqualification for a period of one to three years); – for an organization – from 30,000 to 50,000 rubles.

Nina Kovyazina,

Deputy Director of the Department

education and human resources of the Russian Ministry of Health

2. Recommendation: How to take into account vacation pay for the main vacation when taxing. The organization applies a general taxation system

An example of how vacation pay expenses are reflected in accounting and taxation.* The organization is a small enterprise and applies a general taxation system. Income and expenses are determined using the accrual method

ZAO Alfa calculates monthly advance payments for income tax based on the actual profit received. Reporting periods – one month, two months, three months, etc.

The organization does not create a reserve for vacation pay in accounting and taxation.

In June 2014, the head of the workshop V.K. Volkov was given basic paid leave. The duration of the vacation was 28 calendar days – from June 1 to June 30, 2014*.

For the billing period (from June 1, 2013 to May 31, 2014 inclusive), Volkov received a salary in the amount of 360,000 rubles. The billing period has been fully worked out.

The average daily salary of an employee was: RUB 360,000. : 12 months : 29.3 days/month = 1024 rub./day.

Alpha's accountant calculated vacation pay in the amount of 1,024 rubles/day. × 28 days = 28,672 rub.

Vacation pay was paid to the employee on May 27. On the same day, the accountant transferred personal income tax to the budget from the amount of vacation pay.*

In the tax register, to calculate personal income tax, vacation pay must be included in the tax base for June. Volkov has no children, so he is not provided with standard personal income tax deductions.

Personal income tax on the amount of vacation pay amounted to: 28,672 rubles. × 13% = 3727 rub.

In May, Alpha's accountant made the following entries:

Debit 26 Credit 70 – 28,672 rub. – vacation pay accrued;*

Debit 70 Credit 68 subaccount “Personal Income Tax Payments” – 3,727 rubles. – personal income tax withheld;

Debit 26 Credit 69 subaccount “Settlements with the Pension Fund” – 6308 rubles. (RUB 28,672 × 22%) – pension contributions accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” – 831 rubles. (RUB 28,672 × 2.9%) – social insurance contributions accrued;

Debit 26 Credit 69 subaccount “Settlements with FFOMS” – 1462 rubles. (RUB 28,672 × 5.1%) – contributions for health insurance to the Federal Compulsory Medical Insurance Fund have been accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases” - 57 rubles. (RUB 28,672 × 0.2%) – contributions for insurance against accidents and occupational diseases are calculated from the amount of vacation pay;

Debit 70 Credit 50 – 24,945 rub. (RUB 28,672 – RUB 3,727) – vacation pay was paid from the cash register (minus personal income tax).

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

* This is how part of the material is highlighted that will help you make the right decision

May holidays

Let's take a closer look at the upcoming May holidays.
According to the Decree of the Government of the Russian Federation dated October 15, 2012. No. 1048 “On the transfer of days off in 2013”, due to the coincidence of non-working holidays on January 5 and 6 with Saturday and Sunday, and February 23 with Saturday, the transfer of days off is provided from Saturday, January 5 to Thursday, May 2, from Sunday 6 January to Friday May 3 and from Monday February 25 to Friday May 10.