Not only the accountant of the enterprise, but also the employee it is useful to know how to calculate vacation pay. Moreover, vacation can be in different situations: regular, maternity, child care. Upon dismissal, compensation for unused vacation is calculated. And it’s important for a person to know what is taken as the basis of the calculation, who has the right to leave, how many days are laid in this or that case.
The labor legislation of the Russian Federation provides for paid labor leave in the amount of 28 calendar days, excluding holidays. Weekends are taken into account. Every employee with a work experience of more than six months is entitled to vacation. For irregular working days add three days. Teachers are entitled to 42 days of vacation, and minors - 31 calendar days. In the case of work experience of less than six months, leave is granted for the time actually worked. An employee of the enterprise can use the vacation in full, or can take it partially, but so that one of the parts is at least 14 days.
It is very important to know how to calculate vacation pay in the event of a salary increase for the billing period. To do this, add up all payments for the last 12 months of work, with the exception of a one-time bonus, sick leave payment, vacation pay and material assistance. Monthly and quarterly premiums are taken into account. Then, the actual hours worked on the production calendar are considered. Working days spent on sick leave and on vacation are not counted. If you have worked at the enterprise for less than 12 months, then only fully worked months are taken into account.
When dividing the amount of all accruals by the number of days worked in a year, we get the amount of daily earnings taken into account when calculating vacation pay. With an increase in salary, the increasing factor is also taken into account in the calculation. You can show this with a simple example. If before there was a salary of 20,000 rubles, and then it became 25,000 rubles, then you need 25,000: 20,000 = 1.25. This coefficient should be multiplied by the amount of the annual charge for further calculations. Only then calculate the average daily earnings.
It is important to know how to calculate vacation pay in case of part-time work, in case of illness during the holiday, when the employee is fired . When calculating the vacation average daily earnings are multiplied by the number of calendar days.
If you worked a whole year, had stable earnings and were not on sick leave, then vacation pay can be easily calculated. At the same time, divide earnings per month by 29.4 (the average number of calendar days in a month) and multiply by the number of calendar days-28. Or, divide the sum of all annual charges by 12, then by 29.4 and multiply by 28.
It will be interesting to know how to calculate vacation pay if a holiday falls during the holiday. At the same time, vacation is extended for one day, but the holiday is not paid.
You need to know how to calculate vacation pay if you haven’t worked for a month completely during the year. In this case, when calculating the number of days, the following is taken as a basis. 29.4: The number of days in a month and is multiplied by the number of days worked. For example, in April you worked two days. It should be 29.4: 30 * 2.
And finally, how to calculate vacation pay when leaving? And it’s more correct to say compensation for unused vacation. For this, it is necessary to divide the number of calendar days by 12 months and multiply by the number of months worked and the amount of one day of vacation. If a person worked for 1 month. and 14 days, we consider in one month, and if he worked for 1 month. and 15 days, then two days are taken into account. For example, an employee worked for eleven months and 13 days, and he is entitled to a vacation of 31 days. When calculating the compensation 31: 12 = 2.58. Then 2.58 * 11 months. When calculating the amount of compensation upon dismissal, the difference between the set and already used vacation is taken into account. Both surcharge and deduction can be made if you managed to use the vacation days more than you earned.