How is vacation pay calculated when an employee does not work a full month? Calculation of vacation pay for an incomplete month worked

Where does the calculation of vacation pay begin?

First of all, it is necessary to determine which period will be the calculation period.

The calculation period is the 12 months preceding the month in which the employee goes on vacation.

For example, an employee plans to go on vacation from June 4th. The billing period will be from 06/01/2017 to 05/31/2018.

However, if an employee’s length of service with a particular employer is less than a year, then the calculation period is the period from the date of hiring to the last calendar day of the month preceding the month of going on vacation. Let’s say an employee was hired on September 11, 2017, and on June 18, 2018, he goes on vacation. The billing period is from 09/11/2017 to 05/31/2018.

Articles on the topic (click to view)

Fine for late payment of vacation pay
What to do with unused vacation
What to do if your employer does not pay vacation pay
How long after employment is vacation allowed?
Is maternity leave taken into account when calculating pensions?
Accounting for compensation for unused vacation
Dismissal while on maternity leave

Is compensation possible?

According to the provisions of labor legislation, in some cases monetary compensation for vacation is acceptable. For example, if a person terminates an agreement with an employer, but has unused days, then he does not have to take them off, funds are simply transferred for them.

Attention! In some cases, employees have the right to replace part of their vacation with money if their standard rest period is above the norm for their profession. Let's say the owner of an enterprise decided that his employees deserve a vacation of forty days a year, but some preferred to replace the additional twelve days with money. This is their legal right.

Even if the year has not been fully worked, employees have the right to take legal paid rest. True, the number of days will be directly related to the period spent in service. When calculating the period for which a person can go on vacation, the average monthly indicator is used, with a standard vacation equal to 2.33. This is exactly how many days are accrued for each month of continuous work.

Determining the amount of average daily earnings

The calculation of average daily earnings depends on whether there were days not worked by the employee in the billing period.

The formula for calculating average daily earnings is as follows:

Average daily earnings = Payments of the billing period taken into account in the calculation / Number of days worked by the employee in the billing period

That is, you need to add up payments for each month of the billing period. Let us remind you that the payments taken into account when calculating the average daily earnings include, among other things, wages, allowances and additional payments. More details about such payments can be found in clause 2 of the Regulations, approved. Decree of the Government of the Russian Federation dated December 24, 2007 N 922 (hereinafter referred to as the Regulations).

As for the number of days worked by the employee, for each month fully worked by the employee, count him 29.3 days. If a month is not fully worked, then the number of days worked in that month is calculated as follows:

Number of days worked = Number of days worked in a month / Calendar number of days in a month x 29.3

By the way, days worked include not only days when the employee actually worked, but also weekends and non-working holidays (Letter of the Ministry of Labor dated April 15, 2016 N 14-1/B-351). And from the number of days worked, in particular, days of vacation, illness, or being on a business trip are excluded (clause 5 of the Regulations).

Sum up the obtained data on the number of days worked by month of the billing period.

Calculation procedure for full time worked

A similar calculation is applicable in the case where an employee worked for a whole year without going on sick leave, without absenteeism, and without rest during this period. For example, the monthly salary of driver Vasily is 20,000 rubles. He worked for a whole year without absenteeism, and was healthy all this time. I brought an application to the accountant for fourteen days of rest.

To calculate vacation pay in 2021, you need to know the following formula: CO = SZR / KDO. We substitute specific values:

(RUB 20,000*12/(29.3*12))*28=(240,000/351.6)*28=19,112.63

Vasily will receive 19112.63-13% = 16627.99 rubles.

The simplest method of calculation is suitable for employees who have worked all year without breaks or sick leave. He's the rarest

The home stretch: determining the amount of vacation pay

So, we have come to the final stage - the direct calculation of vacation pay. They are counted like this:

Amount of vacation pay = Average daily earnings x Number of calendar days of vacation

So we calculated vacation pay. And they must be paid no later than 3 calendar days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). If the deadline is missed, the employer faces a fine (Part 6, Article 5.27 of the Administrative Code).

Do not forget that vacation pay is subject to personal income tax and insurance contributions.

Calculation of vacation pay for part-time work

Employees who work part-time are also entitled to 28 days of rest. This is confirmed by Art. 93 of the Labor Code of the Russian Federation, which prohibits introducing any restrictions for citizens who work in a mode other than the standard one.

Vacation pay for part-time work is calculated in the generally established manner (that is, for the last 12 calendar months by dividing the amount of accrued wages by the number of months of the billing period and by 29.3).

Example

Let's determine the billing period: August 2021 - July 2017

Calculation of vacation pay in the presence of bonuses in the billing period

Expert opinion

Novikov Oleg Tarasovich

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

Bonuses when calculating vacation pay and compensation for unused vacation are taken into account in the manner prescribed by clause 15 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

That is, bonuses for determining the amount of vacation pay are taken into account as follows:

Monthly bonuses - all bonuses actually accrued in the billing period are taken into account, but no more than one for each indicator for each month of the billing period.
Quarterly (semi-annual) bonuses - all actually accrued in the billing period for each indicator are taken into account. If the duration of the period for which they are accrued exceeds the duration of the billing period, then premiums are taken into account in the amount of the monthly part for each month of the billing period.
Annual bonuses are taken into account regardless of the time of accrual of remuneration.

Bonuses for anniversaries and holidays are taken into account when calculating vacation pay if they are provided for by the remuneration system and accrued in the billing period (Letter of the Ministry of Labor of the Russian Federation dated August 3, 2016 No. 14-1/OOG-7105).

Bonuses taken into account in the calculation = Bonuses accrued to the employee in the billing period / Number of working days in the billing period x Number of days actually worked in the billing period

This is important to know: Vacation compensation in case of staff reduction

Example

The employee was granted another paid leave from January 9, 2021 for 28 calendar days. The billing period is from 01/01/2016 to 31/12/2016 (247 working days).

In August 2021, the employee did not work because he was on annual paid leave lasting 28 calendar days: from August 1, 2021 to August 28, 2021 (20 working days).

During the billing period, the employee was accrued the following bonuses:

The amount of bonuses taken into account when calculating the average daily earnings for vacation payments is:

Main calculation indicators

The previously accepted calculated coefficient of days worked is 29.3. It remained the same, due to the fact that the new law did not change the schedule of weekends and holidays in 2021. The following data is also included in the calculation of vacation payments:

the period before vacation
worked at the enterprise is 12 months. In the situation of less than a full year of employment, the actual period of work is taken to be at least 6 months. As established by the Labor Code, vacation pay and paid rest are provided to employees who have worked for more than six months at the enterprise. If the length of service is less than the specified period, rest days are not paid;
average
employee income.

The procedure for calculating these indicators in 2021 remains the same. takes into account payments such as bonus amounts. Features of their inclusion when calculating vacation pay:

Certain difficulties arise in the case of two or more monthly incentives. By decree of the manager, one, the largest payment is accepted.
Quarterly bonuses are taken into account in full, provided that the employee received them in the current billing period.
Annual incentives are also taken in full if they were paid in the previous accounting period.
Bonuses are sometimes accrued during the period when the employee is on vacation. Consequently, the average earnings are recalculated and the employee is paid this amount.

You can see how an individual entrepreneur pays wages to employees. In addition to bonuses, the following amounts are included in the calculation of average earnings:

additional payment at the established tariff rate;
various incentives for professionalism, bonuses for the complexity of the work;
additional payments related to length of service.

Calculation of vacation pay after maternity leave

If an employee goes on annual paid leave immediately after maternity leave, then, according to clause 6 of the Regulations on the specifics of the procedure for calculating average wages, if in the calculation period there was no income included in the calculation of average earnings to pay for vacations, then the specified period must be replaced for 12 months preceding the month in which the employee went on maternity leave (Letter of the Ministry of Labor of the Russian Federation dated November 25, 2015 No. 14-1/B-972).

The period of being on parental leave is not counted towards the length of service giving the right to annual paid leave, but maternity leave is counted towards the length of service.

Vacation pay in this situation will be calculated based on earnings for the 12 months preceding maternity leave.

Example

on maternity leave from April 2014 to August 2014,
on parental leave for up to three years, from August 2014 to June 2021.

After the end of maternity leave, the employee took leave for 28 calendar days.

Since during the billing period the employee did not have any income included in the calculation of average earnings for calculating vacation pay, then to calculate vacation pay, we must take the period of 12 months preceding maternity leave, from April 2013 to March 31, 2014.

Can I go on vacation if I have worked for less than 12 months?

The provisions of the Labor Code of the Russian Federation allow an employee to exercise the right to rest before he has worked a full calendar year.

Here is what is stated in Article 122 of the Labor Code:

Leave must be granted annually;
The first right to use it appears after six months of work at one enterprise.

However, it is acceptable to write a leave application before the expiration of the due date in the following cases:

pregnancy and childbirth;
the employee's age is less than 18 years;
adoption of a child less than three months old;
transfer from another organization.

A full list of situations when you can get leave before six months after employment is specified in a number of federal laws.

Calculation of vacation pay for summarized accounting of working hours

When accounting for working time in total, vacation pay and compensation payments for unused vacation must be calculated based on the average hourly earnings using the formula:

Average hourly earnings = Wages actually accrued during the pay period / Number of hours actually worked during the pay period

Average earnings for the period:

Average earnings = Average hourly earnings x Number of working hours according to the employee’s schedule in the period subject to payment

Example

The number of working hours in the billing period is 1974 hours.

Number of working hours in the period for which average earnings are paid:

40 hours / 5 days × 2 days = 16 hours

For 2 days during which the employee was on a business trip, he must be paid:

303.95 × 16 = 4,863.20 rubles.

Calculation of vacation pay for seasonal work and short-term employment contracts

Employees who have entered into an employment contract for a period of up to two months (Article 291 of the Labor Code of the Russian Federation) and employed in seasonal work (Article 295 of the Labor Code of the Russian Federation) are paid vacation at the rate of two working days per month of work. Article 139 of the Labor Code establishes that for such categories of workers, the average daily earnings are determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.

Average daily earnings = Earnings included in the calculation / Number of working days according to the calendar of a six-day working week

Example

The number of working days according to the six-day working week calendar in the billing period was:

March - 26 days;
April - 25 days;

The total number of working days is: 26 + 25 = 51 working days

Amount of vacation pay: 1,960.78 x 4 = 7,843.12 rubles.

We recommend articles in the Accountant School:

Results

If vacation pay is calculated for a period that includes an incomplete month (one or more), then the estimated number of working days when calculating the payment is calculated separately for full months and incomplete (one or more). If a person has worked for the company for less than 1 month since the conclusion of the employment contract and goes on vacation, then he is entitled to vacation pay only if he has worked for more than 15 days.

Sources

https://hr-portal.ru/article/kak-rasschitat-otpusknye-za-nepolnyy-god
https://prozakon.guru/trudovoe/raschet-otpusknyh-pri-nepolnom-otrabotannom-gode.html
https://nalog-nalog.ru/otpusk_i_vremya_otdyha/raschet_otpusknyh_pri_nepolnom_otrabotannom_mesyace/
https://TrudGid.ru/otpusk/raschet-otpuska-za-nepolnyj-mesjac.html
https://ZnatokTruda.ru/otpusk/otpusknye-nepolnyj-god/
https://ipinform.ru/kadry/otpusknye/kak-rasschitat-otpusknye-za-nepolnyj-god.html
https://pravo.team/trudovoe/otpusk/nepolnui-mesac.html
https://BusinessXXL.ru/kak-pravilno-rasschitat-otpusknye/
https://TrudGid.ru/otpusk/raschet-otpuska-za-nepolnyj-otrabotannyj-god.html
https://zakonosfera.ru/cat-num-6/kak-rasschitat-otpusknie-esli-otrabotan-nepolniy-god.php
https://trudopravo.ru/otdyh/vyplaty/raschet-otpuska-za-nepolnyj-otrabotannyj-god.html

Number of vacation days to calculate

Expert opinion

Novikov Oleg Tarasovich

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

Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take time off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be taken off continuously.

Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, workers under 18 years of age must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)

Labor legislation also provides for additional leaves for employees (Article 116 of the Labor Code of the Russian Federation).

Important! Non-working days to which holiday weekends are postponed are included in the calculation. If the day off coincides with a holiday, then the Government of the Russian Federation issues a resolution setting the date to which the day off and holiday is transferred. For example, in 2021, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If an employee is on vacation on May 10, this day must also be paid.

Is it possible to take a vacation after six months of work?

If an employee, having worked continuously for six months, demands to be allowed on paid leave, the employer does not have the right to refuse him. Since an employee can use his right to rest after six months of work.

If you want to find out how to solve your particular problem in 2021, please contact us through the online consultant form or call:

But this case has its own characteristics:

Each company has its own algorithm for employees to submit vacation requests, and usually a schedule is drawn up before this. Therefore, when requesting unscheduled leave after working for six months, you need to be prepared for the employer’s refusal. After all, another employee may have scheduled vacation.
The usual length of leave is 28 days. But often the manager divides this figure into parts. This issue must be discussed with employees and agreed upon by both parties.
If an employee quits after working for six months, the manager’s responsibility is to compensate him for unused vacation in cash.
In the case where an employee, after working for six months, goes on vacation, and then quits without working for a year, upon dismissal he must compensate for the amount of vacation that was provided to him in advance.
A minor employee can apply for leave without waiting for the expiration of 6 months.

Determining the billing period

Calculate vacation pay in a few clicks in the Kontur.Accounting web service!

As a general rule, the billing period for calculating average daily earnings is defined as 12 calendar months preceding the month in which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 , hereinafter referred to as the Regulations).

This is important to know: How financial assistance is paid for vacation

It is necessary to exclude from the billing period all the time when the employee (clause 5 of the Regulations):

Received payment in the form of average earnings (with the exception of breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid leave;
Was on sick leave or maternity leave;
Didn’t work due to downtime through no fault of his own;
Did not participate in the strike, but due to it could not work;
Used additional paid days off to care for disabled children and people with disabilities since childhood;
In other cases, he was released from work with full or partial retention of wages or without pay. For example, vacation time at your own expense or parental leave.

It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid wages for the days actually worked, or this entire period consisted of time excluded from the calculation period. In this case, as the calculation period you need to take the 12 months preceding the first mentioned 12 months (clause 6 of the Regulations).

If the employee did not have actual accrued wages or actually worked days during the billing period and before it began, then the days of the month in which the employee goes on vacation are taken as the billing period (clause 7 of the Regulations).

A collective agreement or local regulatory act may provide for other billing periods for calculating average wages, if this does not worsen the situation of workers (Article 139 of the Labor Code of the Russian Federation).

Calculation of average daily earnings

To calculate the average earnings for vacation pay in 2021, you need to sum up all payments to the employee for the billing period (they include wages, bonuses, allowances, additional payments, etc., the full list is set out in paragraph 2 of Resolution No. 922) and exclude payments for travel allowances, vacation pay , sick leave and other payments from paragraph 5 of Resolution No. 922.

Afterwards, the total amount of payments should be divided by the total number of days worked.

Let's look at the examples above:

For an employee who has worked a full year, the calculation of average daily earnings will be as follows:

Average daily earnings = all payments for the billing period / 351.6 days.

For an employee who worked only 7 months, 8 days of which he was on sick leave, the formula will be as follows:

Average daily earnings = (All payments minus sick leave benefits) / 198.33 days.

Accounting for salary increases (tariff rates)

Calculate vacation pay in a few clicks in the Kontur.Accounting web service!

When calculating vacation pay, you need to apply an increase factor if salaries (tariff rates) have been increased:

During the billing period, immediately before or during vacation;
The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch or at least a structural unit (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if the salaries of all employees of the “Accounting” department of the enterprise were increased, then it is necessary to apply the coefficients when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for salary accountants, the coefficient does not apply.

Increase factor = New salary / Old salary

If, along with a salary increase, the structure of monthly payments and salary bonuses changes, then the formula will be as follows:

Increase coefficient = (New salary + New monthly payments, allowances and additional payments depending on the salary amount) / (Old salary + Old monthly payments, allowances and additional payments)

When applying increase factors, it must be taken into account that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are set as a fixed percentage or a certain multiple of the salary (tariff rate). Those payments that are set in an absolute amount (independent of salary or tariff rate) or in the form of a certain range (range) of percentage values or multiples in relation to the salary (tariff rate) do not need to be increased to calculate average earnings.

To quickly calculate, use our online vacation pay calculator.

Calculate vacation pay in Kontur.Accounting - a convenient online service for calculating salaries and sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.

How to calculate vacation pay in 2021

This article is a guide for those who need to correctly calculate vacation pay. It lists the documents that must be completed and provides formulas for calculating average earnings in 2021. In addition, the article contains examples for all sorts of situations: when the billing period has not been fully worked out or not worked out at all, when an employee’s salary has been indexed, a bonus has been given, etc. It also tells how to calculate taxes, contributions and reflect them in accounting.

Legal regulation

Vacation pay is paid based on:

clause 28 of the Rules on regular and additional leaves No. 169;
Labor Code (Article 423, which calculates the procedure for paying vacation pay);
Tax Code , which determines the taxation procedure for the specified payment.

If, before dismissal, an employee used vacation in advance, but did not work until the end of the year, then overpaid vacation pay must be withheld from his salary. In the event of liquidation of the company, such deduction is not made under Part 2 of Art. 137 Labor Code.

How to prepare documents for vacation pay

1. Vacation schedule. It is drawn up at least two weeks before the start of the calendar year, based on the wishes of employees, legal requirements and the interests of the employer. Both the employer (organization or individual entrepreneur) and employees are required to comply with the schedule (Article 123 of the Labor Code of the Russian Federation). There is a unified form No. T-7. It contains, among other things, columns 8 and 9. They must be filled out if the originally planned vacation was subsequently postponed.

Maintain HR records in the web service for free

2. Employee statement. It is written when you need to go on vacation outside of your schedule. If the schedule is followed, then you can do without an application.

The employee must submit an application in advance so that the accounting department has time to calculate and pay vacation pay no later than three days before the start of the vacation.

General Director of LLC "ChOP "CheKa"

from security guard A.A. Simonov

Please provide me with annual paid leave for a period of 14 calendar days from November 5, 2021 to November 18, 2021.

October 31, 2021

3. Notification of the start of vacation. It is necessary if a person will rest according to a schedule. At least two weeks before the start of the vacation, personnel officers must notify the employee about this against signature. If the basis is not a schedule, but a statement, it is not necessary to notify the employee.

This is important to know: What taxes are withheld from vacation pay?

4. Order (instruction). It is needed both in case of going on scheduled leave and in case of filing an application. There are unified forms: No. T-6 (for one employee) and No. T-6a (for several employees).

Compose HR documents using ready-made templates for free

5. Note-calculation. Usually use form No. T-60. The first side contains the start, end, and rest dates. On the second side there are payment details.

6. Personal card. In the form No. T-2 there is a section VIII intended for information about leave.

7. Time sheet. The corresponding days should be indicated by a letter or numeric code (for annual basic paid leave these are “FROM” and “09”

Keep timesheets for free in an accounting web service

ATTENTION. Previously, organizations and entrepreneurs were required to use unified forms of personnel documents, in particular, forms No. T-2, T-6, T-6a, T-7, T-12, T-13 and T-60 (approved by resolution of the State Statistics Committee dated 01/05/04 No. 1). But now employers can do this voluntarily, or develop their own forms (information from the Ministry of Finance dated 12/04/12 No. PZ-10/2012).

How to calculate the amount of payment if an employee has not worked for a full year

An accountant must know how to calculate vacation pay if you have worked for less than a full year; to do this, you need to use the following algorithm:

calculate the average salary per day;
determine the duration of leave based on the employee’s application;
make accrual of vacation pay;
withhold tax and other types of payments provided by law;
transfer money to the employee before he actually goes on vacation.

The accountant must carefully consider how many days the employee performed his duties at the workplace or remotely. An error in the calculation will result in incorrect accrual of funds. If the tax is paid in a smaller amount, the report will not be accepted. It will have to be redone and the required amount will have to be paid.

However, it is possible to make corrections even before receiving comments from Federal Tax Service specialists by providing them with an explanatory note to the report. When an employee actually received more money than necessary, a deduction occurs when paying wages. This is legal, but it is possible to return the required amount to the company's cash desk in cash.

The average salary does not include the following payments:

social;
sick leave;
targeted;
awards that are timed to coincide with personal, corporate or public holidays.

Everything else should be included in the average daily salary at the time of calculation.

Calculation of vacation pay in 2021 (in calendar days)

The amount is calculated using the formula:

Amount of vacation pay = average daily earnings × number of calendar days of vacation

Calculation of average daily earnings

It depends on whether the billing period has been fully worked out or not, that is, 12 calendar months preceding the month the vacation begins.

If the billing period has been fully worked out, the formula given in Article 139 of the Labor Code of the Russian Federation is applied:

Average daily earnings = earnings for the billing period / 12 / average monthly number of calendar days (it is equal to 29.3)

If the billing period has not been fully worked out, or there were excluded days (sick leave, vacation, etc.), another formula is applied. It is given in paragraph 10 of the Regulations on the specifics of the procedure for calculating the average salary (approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922; hereinafter referred to as the Regulations):

Average daily earnings = payments that are included in the calculation of average earnings / (average monthly number of calendar days × number of fully worked months + number of calendar days worked in partial months)

Number of calendar days worked in an incomplete month = average monthly number of calendar days / total number of calendar days in a given month × number of calendar days in a given month attributable to hours worked

Calculate your salary and vacation pay for free in the web service

IMPORTANT. It happens that in the billing period there was not a single day actually worked, or actually accrued wages. Then the average earnings must be considered for the previous period of time equal to the billing period (clause 6 of the Regulations). And if there were no salaries and days worked even in the previous period, the actual earnings for the month in which the vacation began are taken into account. In the absence of such earnings, calculations are made based on the salary (clause 7 and clause 8 of the Regulations).

Procedure for granting leave for incomplete periods

Even if an employee has worked for the company for less than twelve months, he has the right to go on vacation. In fact, for every day spent in service, money is awarded for future vacation. They are summed up in a special account.

As noted above, the right to paid rest appears after six months of work. But there are categories of citizens who can take vacation even earlier:

Pregnant women going on maternity leave.
Minor employees.
Adoptive parents of a baby up to three months old.
Men who have had a child.
Part-time workers who are scheduled to rest at their main place.

According to the law, the employer can, at its discretion, release a person from the second day of employment. But with this option, calculating vacation for less than a full month does not play a role, since, in fact, the vacation is given in advance.

Key calculation data

If an employee worked continuously for a year and decided to go on vacation after twelve months, then there is no need to calculate the number of days, since it is enough to refer to the employment contract and find out how many days are allotted. It is more difficult when a person decides to exercise his right to early leave, since it is necessary to calculate how many days he managed to work.

The rules for calculating vacation for an incomplete year come down to two principles:

The average number of vacation days per month is obtained by dividing the total by twelve. For example, 12/28=2.33.
When calculating, all full months are taken into account, as well as those in which more than fifteen days were worked.

If a person is entitled to more vacation days than twenty-eight, then this number is divided by twelve. That is, all available days of rest are first summed up, and then the monthly average is calculated.

Algorithm for calculating rest duration

The sequence of actions when calculating the number of vacation days can be presented as follows:

Determining how many days of rest a person is entitled to per calendar year.
Calculation of the monthly average.
Calculation of the number of fully worked months and days in non-integer periods.
Multiplication of certain indicators.

There are two categories of citizens for whom the calculation is made in a different way:

seasonal workers;
people employed under a fixed-term contract.

It is important to know! For these population groups, for each month worked, in accordance with Article 291 of the Labor Code of the Russian Federation, two days of vacation are accrued. This rule is also stated in the employment contract.

Billing period

The standard calculation of the number of vacation days uses a twelve-month calculation period, but when the employee has not yet worked for a whole year, his entire service life is taken as a basis.

Moreover, it is important to remember about the rule associated with incomplete months. If more than fifteen days are worked, the period is taken into account in full; if less, it is completely discarded. Note that sick leave and absenteeism, that is, moments when a person was absent, are also deducted from the calculations.

Example of days calculation

In order to summarize all the rules and principles described above, let's look at an example of how to calculate vacation for less than a month and a year. Let’s say that citizen K got a job at the company on February 10, 2019 and plans to go on vacation on November 5, 2019. She is entitled to a standard rest period of twenty-eight days.

First of all, it is necessary to determine the average monthly number of days. Since the rest period is standard, the indicator will be 2.33. Next, we calculate for what periods vacation is granted:

in February, the citizen worked twenty days - more than half, therefore, it will be taken into account;
for the next eight months the woman worked entirely;
in November he will be on duty for only four days - he will be discarded.

It is important to know! It turns out that the employee has the right to 21 days of rest (2.33 * 9 = 2.97). Rounding is always done in favor of the employee, and not according to the rules of arithmetic, when calculating vacation days for an incomplete month.

Why is the monthly average number of calendar days always equal to 29.3

This figure represents the number of calendar days in a year, reduced by the number of non-working holidays and divided by 12 months.

According to Article 112 of the Labor Code of the Russian Federation, Russia has officially established 14 non-working holidays: January 1, 2, 3, 4, 5, 6 and 8 (New Year holidays), January 7 (Christmas Day), February 23 (Defender of the Fatherland Day), 8 March (International Women's Day), May 1 (Spring and Labor Day), May 9 (Victory Day), June 12 (Russia Day) and November 4 (National Unity Day).

Expert opinion

Novikov Oleg Tarasovich

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

Thus, to find the average monthly number of calendar days, you need to subtract 14 days from 365 (or 366) days, and divide the resulting result by 12 months. After rounding, the final value is 29.3.

Deadlines for payment of vacation pay

According to Article 136 of the Labor Code of the Russian Federation, payment for vacation is made no later than three days before its start. The countdown is carried out in calendar days (Article 14 of the Labor Code of the Russian Federation). So, if the start of the vacation falls on Monday, the money must be paid no later than Thursday of the previous week (letter of the Ministry of Labor dated 09/05/18 No. 14-1/OOG-7157; see “Vacation starts on Monday: when should vacation pay be paid?”).

ATTENTION. The law does not establish the earliest date when an employer is required to pay vacation pay. This means that a company or individual entrepreneur can issue money four, five or more days before the start of the vacation, and this will not be a violation.

Compensation for unused vacation must be issued on the day of dismissal, or no later than the next day after the request for payment is submitted (Article 140 of the Labor Code of the Russian Federation).