The calculation of vacation pay is a very important issue for both the employer and the employee. Far from the intricacies of bookkeeping, it may seem to people that charging an employee the amount due for payment is quite simple. However, in this case there are many nuances that must be taken into account in order to organize the right conclusions.
So, you need to consider how many days an employee worked before starting his vacation, whether he had sick leave, absenteeism, days "at his own expense", etc. All these points directly or indirectly affect the processes for determining the amount of vacation payments.
Basic components
Consider the main positions that are taken into account when calculating vacation pay:
- The time that the employee was actually on vacation.
- The average vacation time is 28 days;
- If the employee has been working for less than a year, then leave can be granted only after six months from the start of work. There are also some exceptions.
- Vacation is divided into parts, and each part must be paid before it begins.
The initial data included in the formula for calculating vacation pay are:
- The actual vacation time in days. This parameter is easy to determine.
- The size of the average salary. This indicator needs to be calculated, as will be described below.
Changes in calculations since 2017
The procedure for calculating vacation pay remained constant for a long time. Due to the fact that in 2017 a lot of holidays appeared in the country, I had to revise the formula for calculating the vacation. It should be noted that determining the average level of salary requires close attention, since the calculation of vacation pay depends on this amount. The following are taken into account:
- Allowances.
- Salary by job profile.
- Prizes.
- Surcharges to the rate.
- Surcharge for discharge.
- Amount for length of service.
- Surcharge for harmfulness.
Consider a specific calculation example that has been used since 2017.
Suppose a company employee wants to go on vacation for two weeks (for 14 days). The conditions of his work:
- From 01.03.2016 to 01.04.2017 the time was fully worked out.
- 450,000 rubles were accrued during the working year.
- Of the amount of accruals 35,000 rubles. amount to tuition, 37,000 rubles - payment on sick leave.
Subtract these amounts from the charges:
450,000 - 35,000 - 37,000 = 378,000 rubles.
Next, divide the amount received by 12 months and by a coefficient of 29.3.
378000/12 / 29.3 = 1075.08 rubles.
Multiply this amount by the number of vacation days:
1075.08 x 14 = 15051 rubles. This is the amount of vacation pay.
Consider how to determine the average salary.
The foundations of such a calculation are laid down in the Labor Code of the Russian Federation (Article 139).
Use the following parameters:
- All amounts actually accrued to the employee.
- All payments are added up one year before going on vacation (i.e. 12 months);
- The average daily earnings is the quotient of dividing the total amount of payments by twelve months and the number 29.3.
Thus, the formula for calculating the average daily earnings for vacation pay has the form:
ZP cf = (OV / 12) / 29.3 (rubles).
How to calculate vacation period
This value is no less important than the accrual of monetary amounts. The formula for calculating the vacation period in the form of a conditional number of days worked is as follows:
RD = 29.3 x Mes + RNM / DNM x 29.3 x KNM, where:
- Mes - the number of fully worked months.
- RNM - the number of calendar days in the worked period in incomplete months.
- DNM - the number of calendar days in incomplete months.
- KNM - the number of incomplete months in a period.
The value of 29.3 is established by law and has been used since 2017.
The value of the duration of vacation is determined by the formula:
- DO = (OS * DTK / 12) - ON, where:
- TO - the duration of the vacation (days).
- OS - vacation experience (months).
- DTK - the number of vacation days for a full year of work (28 days).
- PO - the number of vacation days used.
In this case, the following values are not taken into account in the OS indicator:
- Days of truancy.
- Being on maternity leave.
- Vacation time at your own expense, starting from 15 days.
How are cash amounts accrued for a full year
Going on vacation and calculating vacation pay are possible in two scenarios:
- For twelve months before going on vacation, the employee worked constantly, he did not have periods of disability (vacation, sick leave, business trip). This is very rare.
- 12 months were worked out, among them there are days of incapacity for work, which were paid on average earnings, or unpaid days. Such periods are excluded from the calculation of the number of days.
Consider how the calculation of vacation by the formula in the first case:
= x , where:
- - the amount of vacation pay (thousand rubles);
- H is the number of vacation days.
Accrual of leave in the presence of days of disability
Consider how the calculation of vacation by the formula in the second case:
O = H x ZPSr / (29.3 x 11 + 29.3 x F / K), where:
- F - actually worked days in an incomplete month.
- K is the number of days in an incomplete month.
Consider the option of calculating vacation by the formula, provided that the income is 0.
The following procedure is provided:
- If the income was in the periods that preceded the vacation, then the calculation period is based on the accruals for those months.
- If there was no income at all, then the calculation is carried out on the days that were worked out in the month of vacation.
- If there is no income at all, then the calculation is based on salary.
How premiums are taken into account
Premiums are part of the employee’s income, but their inclusion in the calculation has its own characteristics:
- The influence is exerted by the period with which they are accrued.
- The basis for calculating the premium is taken into account.
In the employee’s income, when calculating vacation according to the formula, the following rewards are taken into account:
- Monthly.
- Accrued for a large period.
- Annual.
The average salary is also influenced by the fact of an increase in salaries and tariffs.
How to calculate vacation in case of dismissal
If an employee quits and receives a payroll, he is compensated.
Consider the calculation of the vacation at the dismissal of the employee.
The traditional formula is:
= year / 12 / 29.3, where:
- SZDn - average daily earnings (thousand rubles).
- year - the annual salary of an employee (thousand rubles).
According to the rules adopted in 2017, the calculation of leave upon dismissal of an employee can be represented by the formula:
KNO = SZDn x NDO, where:
- SZDn - average daily earnings (thousand rubles).
- NDO - the number of unused vacation days.
If the employee leaves in the middle of the year, then the number of days is considered for the period of time that he worked. So, for 1 calendar month the employee has 2.33 days of vacation.
We give a more complex example: an employee worked for 10 months and decided to quit on the 9th.
The algorithm is as follows:
1.10 months x 2.33 = 23.3 (the number of days of vacation).
2. Round 23.3 to 23 days.
3. Calculate the compensation: 23 x 1075.08 (salary from the example above) = 24727 rubles.
How to calculate maternity leave
This vacation is a social guarantee, which is provided to the citizen at the place of work.
To calculate vacation pay for child care up to one and a half years, you must adhere to the following sequence:
- Calculate the period for determining the amount of payments.
- Sum up all employee income that he received during the billing period.
- Determine the number of billing days that will be taken into account in the accrual process.
- Compare the profit for each year with the established limit standards for social contributions.
- Determine the average daily wage (in accordance with the values obtained in paragraphs 2 and 3 above).
- Compare the indicator from the fourth paragraph with the minimum stipulated values, that is, the average daily earnings indicated in the minimum wage.
- Compare the indicator from the fourth paragraph with the maximum stipulated values that are established by the standards.
- Get the value of calculating maternity leave
We give a concrete example. Period: from 04/21/2017 to 06/30/2017.
Calculation of benefits begins on April 21, 2017.
The average daily benefit amount in April is 5582.39: 30 = 186.08 rubles.
The amount of benefits for April will be:
186.08 x 10 (days of the month) = 1860.8 rubles.
In May, the amount of the benefit will be 5582.39 rubles. (average monthly salary for 31 days).
In June, the amount of benefits will also be 5582.39 rubles.
The amount of the allowance for reimbursement from the FSS will amount to 13025.58 rubles.
How to calculate vacation pay after maternity leave
Consider how the calculation of vacation pay after maternity leave.
An example of vacation calculation will look like this.
Suppose a worker was on B&R leave from April 2014 to August 2014. She was on leave to care for a child under three years old from August 2014 to June 2017.
Next, the employee took another 28 days.
It should be noted that to calculate the vacation pay after maternity leave, you need to take the period of 12 months that preceded the vacation in BiR, that is, from April 2013 to March 31, 2014.
The amount of the salary was 20,000 rubles.
Payment:
20,000 x 12 / 29.3 / 12 x 29 = 19,112.63 rubles.
How to accrue vacation pay under harmful working conditions
Employees in the presence of hazardous industries, in accordance with the Labor Code, the employer draws up additional leave with payment on average wages . The minimum duration of such additional rest should be 7 days. The employee’s vacation period is indicated in the Labor Agreement on the basis of the Collective Agreement, as well as based on the results of the assessment of the working environment at the enterprise.
The calculation begins with the following formula:
Mv = Dv / (Dg / 12), where:
- MB - the number of months that the employee worked in harmful conditions.
- Dv - the number of days of harmful work.
- Dg - the number of days worked per year.
The formula for calculating vacation for harmful working conditions is as follows:
FROM = MV x Dnorm / 12 - Disp, where:
- FROM - the duration of the vacation (days).
- MW - the number of months worked.
- Dnorm - the annual duration of rest due to harmfulness, which is established in the Collective Agreement.
- Disp - days for the harmfulness that the employee used for the year.
An example of vacation calculation in this case is given below.
An employee came to work at the company on March 15, 2016, and his workplace was certified on May 12. On the 13th, he began working in conditions of danger and harmfulness. He was entitled to 7 days of extra leave. Due to harm, he was granted leave from April 1, 2017.
For an additional vacation, the full year will be the period from 05/13/16 to 05/12/17 (if the entire period is worked out), and for the next - from 03/15/16 to 03/14/17.
To determine the days of extra rest you need:
- Calculate the days that are included in the working year for harmfulness from May 2016 to March 2017: 19 + 30 + 31 + 31 + 30 + 31 + 30 + 31 + 31 + 28 + 31 = 323 days.
- The number of months worked is: 323 / 29.3 = 11.02 months, rounded 11.
- For one worked month, the employee is entitled to additional days of rest: 7/12 = 0.58 days.
- The employee has the right to rely on sick leave for a duration of: 11 x 0.58 = 6.38 ≈ 6 days.
Conclusion
The answer to the question of how to calculate vacation pay for an employee’s work year depends on two components of the calculation formula: the number of vacation days and average earnings per day.
Moreover, the average earnings is a value that has several calculation options, depending on the specific situation. In a special order, it takes into account bonuses and the fact of a general increase in salaries (tariff rates) for all employees.