The concept of vacation in the relationship between employee and employer was introduced by Vladimir Ulyanovich Lenin in 1918. Since then, Russians have no idea what it is like to work without paid leave. The term for the bulk has not changed - it is almost a month, which is set for the fully worked out twelve months. But how are vacation days calculated in material terms?
Social package
Many employers when hiring boast that they have a full social package. And what is it and what is the employee's benefit from it? This is a set of benefits and social benefits, including those that are not required by the labor code of the Russian Federation. Some people confuse social guarantees and social benefits. The guarantees that any company accepting under the contract for the work of employees are required to give the following:
- lunch break;
- labor safety guarantee;
- social protection and support for pregnant women;
- paid sick leave;
- vacation.
That is what the employer cannot but provide to the employee. And vacation there is included in these guarantees. You can’t get a person to work and not give him rest. That is, any officially employed worker may not worry that he will be left without a penny if he becomes ill, becomes pregnant, or simply wants to go on vacation. Even if the employer does not boast of a social package.
More generous employers can provide an extended social package. It may include approximately the following benefits and guarantee the employee the payment of the following costs:
- for food;
- for playing sports;
- to the VHI policy;
- to travel;
- gifts and tickets to children's events;
- permits to children's camps and sanatoriums;
- payment of housing.
And the employer boasts of this because he is not required to provide such benefits under the law, and all of the above opportunities are a huge advantage. This makes the workplace more attractive.
Kinds
In general, vacation is considered to be rest during working days, lasting more than one day in a row, at which the employee retains his workplace. The Labor Code provides for five types of leave:
- annual paid;
- administrative;
- training;
- child care up to 1.5 and up to 3 years;
- maternity.
The sick-leaved Labor Code does not include vacation, since it is given only for health reasons. Vacation is divided into paid and unpaid. And in the first case, many are interested in how vacation pay is calculated. In general, the amount depends on the average salary of a particular employee.
Payment
You can calculate them with the help of numerous online calculators, or independently. There is nothing difficult in the calculations, but the accrual system will become clear and where this amount comes from.
To pay for a regular vacation, the formula is as follows:
(average daily earnings * number of days due) - Personal income tax = amount of payment.
To calculate any vacation, you first need to calculate the amount that the employee received on average per day of work. And then, for what period vacation pay is calculated, it differs for some types of vacation, and such a period is called the estimated one. In the case of maternity leave, maternity leave, this is the last two full working years. For the usual next - this is the previous 12 calendar months. At the same time, the duration of each month is equal to 29.3 days for the convenience of calculation. That is, the amount that the employee received for the billing period is taken and divided by 29.3 times the number of months in the billing period.
For example, if in the previous 12 months an employee received 480 thousand rubles, then they need to be divided by 29.3 * 12 = 351.6. It turns out 1365.2 rubles - this is the average daily earnings of this particular employee for the last year. Now this amount needs to be multiplied by the number of days in which a person is going to relax. This will be how vacation pay for the year is calculated.
But how are vacation days calculated if an employee has not worked out a full billing period? This is necessary if the employee wants to go on vacation six months after the start of work. Then the following is done:
- The number of full months worked is calculated.
- This number is multiplied by 29.4.
- Now, in the remaining incomplete months, the number of actually worked days is calculated.
- 29.4 is divided by this number, if the month is not worked at all, then this number is 0.
- Now it is multiplied by the number of actually worked days, each month is calculated separately.
- All numbers obtained are added up.
- This number is divided by the amount that the employee received for the billing period.
Through such cunning calculations, the average daily earnings of someone who has worked an incomplete settlement period is calculated.
For example, an employee receives a fixed salary of 40 thousand rubles per month. For a year he worked for 6 full months and 15 days and received 260 thousand rubles. The number of full months 6 is multiplied by 29.4, it turns out 176.4. The seventh month he worked for 15 days, dividing 29.4 by 15 we get 1.96. For 5 months he did not work at all. This is 0. We add 176.4, 1.96 and 0 we get 178.4. Divide 260,000 by 178.4 and get an average daily earnings of 1,457.4.
According to article 136 of the Labor Code, it is necessary to pay vacation pay within 3 business days from the date of acceptance of the application. All received amounts will be the same as they look before withholding personal income tax or abbreviated personal income tax. That is, at the exit the employee will receive 13% less. Part-time workers, like any others, are entitled to all types of vacations.
Another
Any work requires timely rest, otherwise productivity and concentration of the employee fall. Therefore, the Russian Federation provides for annual paid leave. It is 28 days and is given once a year. For the first time, part of it, that is, 14 days, can be claimed after six months of continuous operation. The following categories have longer vacation periods:
- disabled people;
- teachers and teachers;
- minors;
- lifeguards and firefighters;
- court and prosecutors;
- Doctoral workers
- employees with the title of candidate of sciences;
- employed in hazardous production;
- workers in the Far North and equivalent areas;
- police officers.
But most often the vacation is divided into two parts and rest once every six months. According to the Labor Code, the employer must send an employee on a well-deserved vacation at least once a year, therefore it is called annual. Previously, it was possible to take this weekend with money, now it has been ruled out so that employers do not force employees to do this, since most often leaving an employee in the middle of the work process and interrupting his work gives the organization some inconvenience. It is necessary to introduce other employees into the course of his activity, somehow close the personnel hole, without hiring anyone.
For more information on the provisions of this leave, see article 122 of the Labor Code of the Russian Federation.
Administrative
This is called vacation at your own expense. That is, the employee takes an indefinite number of days, while maintaining his workplace. At his own expense, it means that these days he is not paid in any way, and his salary is reduced in proportion to the days that are not worked. At the same time, employee vacation days are not wasted. Therefore, how vacation pay is calculated for administrative vacations is not a question at all.
You can get it only for good reason or by agreement with the authorities. If the reason for the boss does not seem important enough, he has the right to refuse the employee.
The Labor Code provides only three cases in which an employee has the right to insist that he be given such leave for up to five days:
- marriage;
- death of a first-order relative;
- the birth of his child.
In addition, there are certain categories of citizens who are entitled to receive such leave without a reason:
- participants of the Second World War;
- pensioners;
- disabled people;
- parents and spouses of those killed in the execution of military personnel and persons equated to them.
In other cases, the reason is formulated as family circumstances or another. Whether the reasons are valid and to give administrative leave to the employee or not, the employer decides. If agreed with the employer or if there are stated reasons, it is enough to write a written application and give it to the head.
Maternity
Women who are planning a pregnancy or are already in a situation are concerned about how maternity leave is calculated. All payments that pregnant women receive at work after 7 months of conception in the common people are called "maternity", but they do not have an official name. Moreover, there are several types of them, and they all have different names. The first step is maternity leave. It is provided for a period of 70 days before and 70 days after the intended birth. This date is determined by the gynecologist and reflects it on the sick leave. If the birth is complicated or the pregnancy is multiple, then this period increases. With complications and premature birth - for 16 days, with successfully resolved multiple pregnancy - for 54 days.
At its core, maternity leave is a sick leave granted to a woman in view of her temporary disability. Each of 140 sick days is paid as the average working day for the previous two years.
It is calculated according to the following formula: all wages accrued for the last two full years worked, except for vacation pay and hospital payments, are divided into 730 if the years were not leap years, and 731 if one was a leap year.
In accounting at the 30th week of pregnancy, you need to provide the following package of documents:
- sick leave issued in the antenatal clinic;
- certificate of registration up to 12 weeks (optional for receiving vacation payments);
- written statement.
After that, within 3 working days, the entire amount will be transferred to the employee's salary account. The payment has a minimum in the amount of, which in 2018 is slightly less than 9.5 thousand rubles. The full information about this vacation is reflected in article 255 of the RF Labor Code.
For child care
Immediately after the end of the maternity leave, a woman has the right to take maternity leave, first up to 1.5 years, and then extend it to 3 years. Such weekends can be taken not only by the mother, but also by the father, grandmother, grandfather or any other relative who will care for the baby. How is childcare leave calculated? For this, the following formula is used:
average daily wage × 30.4 × 0.4 = monthly allowance.
In all regions of Russia, a childcare allowance of up to one and a half years is paid. But not up to three years in all.
If an employee goes to work before the end of the parental leave, then the allowance to her shall be stopped. Unlike maternity leave, any child's guardian can take this leave. The time spent in it counts as a professional experience.
How vacation pay after maternity leave is calculated depends on whether the woman had days off or not. If they are not, then during the decree, new vacation days do not accumulate.
There is also such a point that, according to the Labor Code, a woman who has just left the decree has the right to take vacation pay out of turn, that is, to continue their decree with them. And this weekend should last at least 28 days, provided that she has so many days off.
How are vacation days calculated in terms of quantity:
- The days that the employee did not walk before the decree are summed up.
- It takes the number of days that she came running while she was on maternity leave.
- The sum is added.
We must take into account the fact that during parental leave, vacation days are not accrued. The full information about this type of recreation is reflected in article 256 of the labor code of the Russian Federation.
Sick
In fact, it is not a vacation. This is a health break due to health reasons. Despite the fact that it takes the same form as maternity leave, with the help of a certificate of incapacity for work. But pregnancy is a special case, it is not a disease, but it is a special condition in which a person is temporarily disabled.
Article 183 of the Labor Code guarantees the employee that if he cannot fulfill his duties due to health reasons, he can take sick leave. To do this, you need to draw up a sick leave certificate in accordance with all the rules in an accredited healthcare institution, which has a license for the examination of temporary disability. This may be not only the illness of the employee himself, but also the one who is under his care, for example, a small child or a disabled person.
But how are vacation pay payments calculated on sick leave? For this, as with all types of vacation, the average daily wage is taken. For its calculation, the last two years are taken. But with the caveat that the percentage of payment will depend on the total length of service:
- up to 5 years is 60%;
- from 5 to 8 years is 80%;
- more than 8 years is 100%.
A sick leave is paid not only for workers, but also for all calendar days. In order to take into account the entire length of service on the previous one when switching to a new job, upon dismissal you need to order a certificate in the form 182n at the place of demand.
How are vacation pay calculated
According to the Labor Code, all non-paid vacation days are paid to an employee immediately if he leaves. Regardless of the reason for the dismissal, they days will be included in the total amount of the calculation.
How are vacation leaves calculated upon dismissal and what is the estimated period? In this case, the payment is called compensation for unused vacation, before it could be taken instead of rest and continued to work, but now it is paid only upon dismissal. The billing period for such compensation is the last 12 months that preceded the month of dismissal. How are vacation pay amounts calculated? As with the employee who continues to work, there is no discrimination.
Workers on the summation of working hours
If the employee’s working time is calculated not in days, but in hours, then his vacation time is considered a little different. The difference is that for him it is necessary to calculate not the average daily earnings, but the average hourly. That is, the formula for calculating vacation pay will look like this:
(average hourly earnings * number of days due) - Personal income tax = amount of payment.
And you can calculate it like this:
- Summarize the number of hours worked per year.
- Calculate the amount he received for the year.
- The resulting amount divided by the number of hours.
For example, an employee received 20 thousand rubles. per month and worked 40 hours a week. There were 52 weeks in a year. (20,000 * 12) / (52 * 40) = 115.4. This means that on average the employee received 115.4 rubles per hour. Now we need to calculate how many hours on average he worked per day. That is, 40 hours divided by 5 (the number of days in the working week), where 8 is the number of hours per day. 8 hours to multiply the average hourly 115.4, get 923 — this is the amount that is due to him for the day of vacation. That is, with a vacation of 28 days, he will receive 25844 rubles.