The “Labor Code of the Russian Federation” reflects the basic rules for calculating and paying annual leave to employees of various fields of activity. According to Article 114 of the Labor Code of the Russian Federation, employees are granted paid leave with a guarantee of the preservation of the workplace. Basic leave is granted in the amount of 28 calendar days. There are also paid extra holidays. They are given for the specific nature of work associated with dangerous working conditions, irregular working hours, northern regions (articles 115, 116 of the "Labor Code of the Russian Federation"). As vacation pay is considered, you can find out by the place of work in the accounting office.
The employer must provide paid leave annually. At the same time, the right to use the first vacation (for the first year of work) takes effect after six months have elapsed. In subsequent years of work, annual leave may be granted earlier than six months worked, if the employee so desires.
At production, there is a “Vacation Schedule” approved by the employer. According to this document, the sequence of annual vacations is respected. The schedule is developed for the normal functioning of production during the absence of the employee. The document is agreed with the trade union authorities two weeks before the start of the new calendar year, but no later. The schedule is binding on both the employer and the employee. The employee must be informed about the date of the onset of leave no later than two weeks before it begins. By agreement of the parties, paid annual leave may be divided into parts. However, each of the shares must be at least 14 days (calendar). According to vacation pay, it is stated in "Resolution of the Government of the Russian Federation" No. 922. Settlement and payment must be made three days before the first day of vacation (article 136 of the Labor Code of the Russian Federation).
The calculation of the duration of the vacation (primary and secondary) is carried out in calendar days. At the same time, holidays and non-working days falling on the vacation period are not included in the calculation, respectively, and are not paid.
The procedure for calculating the average salary for vacation pay
In order to have an idea of how to count vacation pay, you need to familiarize yourself with the procedure for calculating the average salary developed by the Government of the Russian Federation. The calculation of average earnings does not include all payments. Social payments and payments that are not related to labor payment (material assistance, one-time rewards, reimbursement of utility bills , etc.) are not taken into account
What are vacation pay in 2012? The procedure for calculating vacation pay and compensation for its non-use is as follows:
It takes earnings for the last 12 months (calendar) preceding the month in which the employee goes on vacation.
Average earnings per day are calculated by dividing the total amount of salaries accrued for the calculation period by 12 (months), then by 29.4 (average annual number of calendar days per month).
In the "Collective agreement" of the organization, you can find out how vacation pay is considered, if other periods for calculation are provided. The position of the employee should not deteriorate.
How holiday pay is considered by the formula
Counting vacation pay according to the formula is very simple:
If the billing period is fully worked out, then the amount of payments must be divided by 12 and 29.4.
If the billing period is not fully worked out, then the amount of payments for the billing period should be divided by the number of calendar days of the period.
The number of calendar days (for incomplete worked months) is calculated as follows: for a full worked month, the number is taken - 29.4. In an incomplete month, the number of worked calendar days must be multiplied by 29.4 and divided by the number of calendar days of the full month.
The calculation of vacation pay is made according to the formula: the average earnings per day multiplied by the due vacation days.