How to count vacation? How to correctly calculate the period of labor leave. How to calculate how many vacation days your employee is entitled to - with illustrative examples

According to Russian legislation, any employed person has the full right to regular paid rest of at least 28 days annually.

In addition, calculation difficulties may arise for employees who often take time off or are on parental leave.

In accordance with the Labor Code of the Russian Federation, every working person has the right to rest from work. The duration of vacation for any citizen should not be less than 28 days.

In addition, Chapter XIX of the labor legislation provides for cases that allow the employer to accrue additional days for rest for the periods:

• sessions;
• business trips;
• temporary disability.

The management team of the company has the right to provide its employees with leave in an amount exceeding the standard, if their long absence from the workplace does not entail disruptions in the production process.

To implement such an event, provisions for an increased amount of rest must be stipulated in the company’s internal regulations, available for review by the entire workforce.

Who is entitled to additional vacation days?

According to Russian legislation, certain categories of workers can count on receiving several additional days of rest.

Such citizens include:

• personnel with frequent overtime;
• workers whose work process puts their health at risk.

In addition, legislative acts contain a list of specialties whose representatives are guaranteed to receive additional rest.

These include:

• astronauts;
• miners;
• athletes;
• health workers;
• judges;
• customs personnel;
• workers engaged in mining;
• citizens working in the Far North and nearby areas.

The duration of rest for these professions can be calculated only after studying the documents regulating their work activities.

Citizens performing overtime, heavy or hazardous work can count on three additional days to the main vacation.

Teachers are also entitled to increased leave. When calculating the duration of paid leave, the sum of the hours of workload and the work experience of each teacher in this field are taken into account.

The minimum duration of annual rest for primary school teachers is 42 days. For other teachers, the paid rest period can be extended to 56 days.

How long do you need to work to be able to go on vacation?

After working for a year at one place of work, each person has the right to compensated rest, which cannot be less than a full four weeks.

But the Labor Code of the Russian Federation states that an employee is entitled to a well-deserved vacation after a full eleven months of work.

By personal agreement with management, you can take a vacation after 6 months of work.

But you need to understand that in this case the amount of vacation pay will be significantly lower.

An employer cannot refuse to provide premature leave to employees who have not reached the age of majority and women who are planning to go on maternity leave, even if they have been employed by the company for less than six months.

What is a billing period?

Calculations should be carried out from the moment the employment contract is concluded with the employee, and not from January 1.

The calculation period must include all time worked during the working year, even if the staff wishes to divide their vacation into several parts.

For example, an employee began working in a certain company in May 2015.

He decided to choose June 2016 as the month of the first two-week break, and chose to move the remaining 14 days to December 2016.

In this case, the calculation will use the time period from May 2015 to April 2016, since this time is the first working year of this employee. From May 1, 2016, all calculations must be carried out again. In this example, the employee can use the accumulated vacation days for the past year and an additional few days for the month worked.

To calculate the number of allotted days of vacation for each working month, it is necessary to mathematically divide the allotted days of rest by 12. In the case of the minimum allowable amount of vacation pay, this figure will be equal to 2.3333 days per month.

How to calculate the number of vacation days?

The duration of the break provided at each enterprise is calculated individually, however, no annual leave by law can be less than 28 days.

To correctly calculate the exact number of days allotted for rest from the work process, it is necessary to establish the absence or presence of reasons for changing the duration of leave for a particular employee.

The calculation period takes into account the time fully worked by the employee.

The duration of rest and the amount of vacation payments may be influenced by the following factors:

• more than 14 days off at the expense of the employee per year;
• Holiday to care for the child;
• temporary disability;
• absenteeism.

In a situation where an employee has not taken advantage of the right to a paid break from work for several years, he is legally entitled to a longer vacation.

If the worker has not been on leave for more than 24 months, the employer may be held liable because this situation is considered a serious violation of workers' rights.

To correctly calculate the duration of paid rest for a person who missed work due to illness or going to work, it is extremely important to correctly draw up the billing period.

For example, a citizen was hired on March 21, 2015, and he chose November 30, 2016 as the first day of vacation.

However, from April 2 to April 12, 2016, the employee was absent from his own workplace due to temporary disability due to illness.

Let us assume that the maximum duration of rest for employees of a given enterprise can reach 32 days.

In this case, it turns out that in the case of March 21, 2015 to March 20, 2016, the first year was worked, and from March 21, 2016 to November 30, 2016, another eight months and ten days passed.

In order to calculate the entire period of a well-deserved break in work activity, you will need to mathematically divide the total number of vacation days (in this case, 32) by 12 (the number of months in a year) and multiply the resulting figure by the total number of working months (in this example, 20). In this case, we get 52.33 days. Then you need to round this value to a full 53 days - this is exactly how many days the employee from the example given is entitled to.

In this example, it is necessary to take into account the actual period worked and the time during which the staff was on sick leave.

How to calculate the number of vacation days upon dismissal?

The principle of calculating compensation for accumulated vacation upon dismissal was derived in 1930 by Resolution No. 169 of the People's Commissariat of the USSR.

This document states that the number of accumulated vacation pay is equal to the number of full months that the employee worked after the final vacation period, multiplied by the total number of full days of rest guaranteed to employed citizens, and divided by the total number of months in a year.

At the same time, the formula proposed by RosTrud is applied, according to which a single month worked guarantees the worker a certain amount of vacation pay. But experts have complaints about this formula due to the inaccuracy of the calculation, since dividing 28 by 12 results in a periodic value of 2.333333.

A resigning employee is entitled to monetary compensation for unused vacation. Moreover, compensation is paid for vacations accumulated over the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal and his average earnings.

Pavel Sutulin,
expert of the Legal Consulting Service GARANT

Upon dismissal, the employee is paid monetary compensation for all unused vacations. The amount of this compensation is determined by multiplying the number of vacation days not used by the employee at the time of dismissal by the employee’s average daily earnings. In turn, the number of days of unused vacation is the difference between the number of vacation days to which the employee became entitled at the time of dismissal and the number of vacation days used by the employee.

Determining the number of vacation days earned at the time of dismissal

The proportion in this case should look like this:

M 0: 12 = K y: K 0,

Where
Mo - the number of months worked by the employee;
12 - number of months in a year;
Ku - the number of vacation days to which the employee became entitled at the time of dismissal;
Ko - the number of days of the employee’s annual paid leave.

Thus, the number of vacation days earned by an employee is determined by the following formula:

K y =(M 0 * K 0) : 12

This formula is also used by courts when calculating the number of days of unused vacation.

Example

The duration of an employee's vacation is 28 days. The employee resigns of his own free will, having worked 8 months in the current working year. The number of vacation days due to him will be 28 days. x 8 months : 12 months = 18.67 days.

At the same time, there is a slightly different approach to the procedure for determining the number of vacation days to which the employee became entitled at the time of dismissal. This position is based on the explanations of Rostrud, according to which each month worked by an employee gives him the right to 2.33 (28 days: 12 months) days of vacation (with a vacation duration of 28 days). In turn, the final value of the number of vacation days earned by the employee is determined by multiplying this value by the number of months of vacation experience.

Thus, in essence, Rostrud proposes to split the above formula into two separate arithmetic operations:

1. divide the number of vacation days by 12;
2. multiply the resulting value by the number of months worked by the employee.

However, this approach seems to the author to be contrary to common sense and leading to deliberately distorted calculation results. The fact is that the value resulting from dividing 28 by 12 is an infinite decimal fraction 2, (3), and the number 2.33 is obtained as a result of rounding. Consequently, the use of this intermediate approximate value also negatively affects the accuracy of all subsequent calculations, and in the direction of reducing the number of days earned by the employee, that is, worsening his situation.

The application of this calculation procedure leads to the emergence of obviously absurd situations.

Example

The duration of an employee's vacation is 28 days. The employee resigns of his own free will, having worked 6 months in the current working year. It seems obvious that, having worked exactly half of the working year, the employee has the right to exactly half of his vacation, that is, 14 days. However, if you apply the calculation method of Rostrud, you get a slightly different value:

2.33 days x 6 months = 13.98 days.

At the same time, the application of the Rostrud methodology is reflected in judicial practice.
However, even if the employer considers it acceptable to use this approach to calculating the number of vacation days earned by an employee, please note that it is not possible for all employees, without exception, to determine the number of allotted vacation days based on 2.33 calendar days of vacation for each month of service. 2.33 days of vacation per month of service are due only to those employees whose annual paid vacation is 28 calendar days. If the full vacation is more than 28 days, then the number of vacation days per month of service will be more than 2.33. For example, a teacher whose vacation is 56 calendar days is due 4.67 calendar days of vacation per month of vacation experience (56 days: 12 months).

It should also be noted that current legislation does not provide for the possibility of rounding the resulting number of vacation days. The letter from the Russian Ministry of Health and Social Development noted that it is possible to round the number of days of earned leave, including to whole numbers, but not according to the rules of arithmetic, but in favor of the employee. However, this approach is valid only for those cases where rounding is the desire of the employer and is carried out, for example, in order to facilitate further calculations. If rounding is an objective necessity, then the employer is obviously forced to carry it out, regardless of the fact that the legislation does not regulate the procedure for such an action. According to the author, generally accepted arithmetic rounding principles can be used in this case.

Example

The duration of an employee's vacation is 28 days. The employee quits with 1 month of vacation experience. The number of days of vacation earned by him in this case will be the result of dividing 28 by 12, that is, 2, (3). However, the periodic fraction cannot be used by the employer in further calculations, and therefore he is forced to resort to rounding the resulting value. In this case, in accordance with established practice, rounding is done to hundredths. That is, the result will be 2.33 days. If the employer wants to round the resulting value to tenths or to a whole number, then in this case he will be forced to round up, that is, to 2.4 and to 3, respectively.

At the same time, the position of the Russian Ministry of Health and Social Development once again proves the illegality of the procedure for calculating the number of vacation days proposed by Rostrud. Since there is no need to use the value 2.33 as an intermediate value for further calculations, in this case the number 2.(3) would have to be rounded up, that is, to 2.34.

Determining the number of months of an employee’s vacation period

Separately, it is necessary to mention the peculiarities of determining the number of months of an employee’s vacation period. When calculating the periods of work that give the right to leave, surpluses amounting to less than half a month are excluded from the calculation, and surpluses over half a month are rounded up to a full month. At the same time, it is not specified what should be understood by half a month. Nevertheless, from the examples given in the Rules, we can conclude that 15 days are always taken as half a month when calculating length of service, regardless of the number of calendar days in the month in which they fall.

It should also be noted that in this paragraph we are talking about working months, not calendar months, and, accordingly, those surpluses that remain after determining the number of full working months are subject to rounding.

Example

The employee was hired on April 14 and fired on May 16, 2014. In this case, his length of service giving him the right to leave is 1 month and 3 days. Surplus amounting to less than half a month is not taken into account in further calculations. Thus, the employee’s vacation period is 1 month.

As mentioned above, paragraph 28 of the Rules establishes a number of cases when an employee has the right to full leave for a working year that has not been fully worked.

Thus, employees dismissed for any reason who have worked for the employer for at least 11 months, which are subject to credit towards the period of work giving the right to leave, receive compensation for full leave.

This legal norm is applicable as long as it is not inconsistent. After all, annual paid leave is included in the vacation period and is granted as a general rule during the working year for which it is due. In other words, 11 months of experience giving the right to vacation is always enough to make a full working year together with a full vacation.

Rostrud confirms this conclusion.

The right of employees to compensation for full vacation with at least 11 months of service is also recognized by the courts.

Since paragraph 28 of the Rules does not say that the right to full compensation is given by 11 months of vacation service only in the first working year, this provision applies to any working year in which the employee resigns. No judicial practice has been found that would refute this conclusion.

The question arises whether employees are entitled to full leave if their service is 11 months only as a result of rounding. For example, an employee worked 10 months and 18 days in the current working year. Based on paragraph 35 of the Rules, the excess of 18 days is rounded up to a full month, the vacation period is equal to 11 months. However, the author believes that the employee actually worked for less than 11 months and does not have the right to full leave on the basis of paragraph 28 of the Rules. He is entitled to compensation for 11/12 of his full vacation.
Obviously, full compensation is due to the employee who has not yet taken vacation for the corresponding working year. Consequently, 11 months of service giving the right to full leave should not include the time spent on the actual leave in question.

Example

The employee has the right to annual paid leave of 28 calendar days. The employee’s next working year began on 04/01/2013. From 08.11.2013 to 21.11.2013 (14 calendar days) he used part of the paid leave for this working year. Date of dismissal - 03/14/2014. There were no periods not included in the vacation period.
Vacation experience without time spent on vacation is exactly 11 months. Therefore, the employee acquired the right to full vacation. Since 14 days of them have already been used, compensation must be paid for the remaining 14 calendar days.

Employees who have worked from 5.5 to 11 months also receive full compensation for unused vacation if they are dismissed due to the liquidation of an enterprise or institution or its individual parts, reduction of staff or work, enlistment in military service, etc.
Judicial practice on the application of this rule is ambiguous.
Often, courts, when considering cases where the grounds for dismissal were the reasons listed in paragraph three of clause 28 of the Rules, recognized the right to full compensation for employees who worked from 5.5 to 11 months.
However, there are judicial acts with the opposite point of view: the rule of paragraph three of paragraph 28 of the Rules on full compensation should not be applied, since it contradicts, which enshrines the principle of proportional calculation of compensation for unused vacation.

Among those who consider paragraph three of paragraph 28 of the Rules to be valid, there is also no unity on all issues related to its application. Thus, Rostrud specialists indicate that the procedure for paying full and proportional compensation for work experience of up to 11 months applies only to employees who have worked in the organization for less than a year; compensation for the second working year is paid in proportion to the time worked. Some courts adhere to a similar position.

However, the author does not agree with the opinion of officials and judges and believes that the rules on full compensation should apply to all employees dismissed on the grounds specified in paragraph three of paragraph 28 of the Rules, regardless of how long they have been working for a given employer, if in the current their work experience is more than 5.5 months in the working year. The arguments in favor of this point of view are as follows. Clause 28 of the Rules exhaustively lists cases of payment of not only full, but also proportional compensation. The Rules do not contain provisions according to which employees who have worked for more than a year are always paid proportional compensation for unused vacation. They generally do not have separate legal regulation of the payment of compensation for unused vacation to employees who have been working for the employer for several years. Therefore, the choice between full and proportional compensation should not depend on the working year in which the employee quits. A different interpretation violates the principle of equality of rights and opportunities for workers, since with the same length of service in the current working year, it allows compensation for a different number of vacation days for this year. Similar conclusions can be found in judicial practice.

Taking into account the above, the number of vacation days to which an employee will be entitled upon dismissal if the duration of his vacation is 28 calendar days, depending on the length of leave and the basis for dismissal, is equal to the following values ​​(see table below). Also on this issue, see the materials in the information block “Encyclopedia of Solutions. Labor relations, personnel”, presented in the GARANT system.

The number of vacation days to which an employee is entitled upon dismissal, depending on the vacation period (with a vacation duration of 28 calendar days).

Source unknown

General provisions

According to Part 5 of Art. 37 of the Constitution of the Russian Federation, everyone has the right to rest. Based on Art. 106 of the Labor Code of the Russian Federation, rest time is the time during which the employee is free from performing work duties and which he can use at his own discretion. One type of rest time is vacation.

To acquire the right to leave, the following legal grounds must be present:

1. The employee must be in an employment relationship with the employer. In practice, the question often arises: should an organization or individual entrepreneur provide leave to an employee who works under the terms of a civil contract. The answer to the question posed must be negative. Labor relations are regulated by labor legislation, civil law - by civil law. Therefore, only if an employment contract has been concluded between the employer and the employee can we talk about granting leave.

2. The employee must have a certain length of service.

The amount and form of remuneration, regular or casual work do not affect the exercise of the right to leave. In addition, the right to leave does not depend on the place of work, position held or the term of the employment contract.

Part-time workers also have the right to leave for their combined job simultaneously with the leave provided for their main job. The latter, by the way, is often ignored by employers.

In accordance with Art. 114 of the Labor Code of the Russian Federation, employees of all enterprises, institutions, organizations, regardless of their organizational and legal forms and forms of ownership, are granted annual leave while maintaining their place of work (position) and average earnings. In addition, on the basis of Art. 128 of the Labor Code of the Russian Federation, an employee may be granted leave without pay.

Duration paid annual leave consists of the duration of the annual main and additional leaves.

Thus, there are two types of paid leave:

• Annual main leave,
• Annual additional leave.

Annual additional leave, in turn, has the following varieties:

• additional leave for employees engaged in work with harmful and (or) dangerous working conditions;
• additional leave for employees with a special nature of work;
• additional leave for employees with irregular working hours;
• additional leave for employees working in the Far North and equivalent areas;
• additional leave for employees in other cases provided for by federal laws.

This classification of additional leave is directly enshrined in Art. 116 Labor Code of the Russian Federation. However, this list of additional holidays is not exhaustive. In addition to those mentioned, there are also:

A. Study leave,

IN. Leave for temporary disability,

WITH. Leaves related to the birth of a child:

• Maternity leave,
• Holiday to care for the child,
• Leave for employees who have adopted a child
• Additional leave for parents,
• Leave for parents of a disabled child.

D. Leave without pay.

Each type of vacation has its own legal characteristics. As part of this work, general issues that arise when granting annual leave will be considered. The specific legal features of each type of leave are not the subject of the study.

Procedure for calculating the total duration of annual leave

Based on Art. 120 of the Labor Code of the Russian Federation, the total duration of annual leave for employees is calculated in calendar days and is not limited to a maximum limit. In this case, non-working holidays falling during the vacation period are not included in the number of calendar days of vacation and are not paid.

Example

The employee was granted leave for the period from February 28, 2005 to March 9, 2005. The holiday period includes a non-working holiday - March 8. Therefore, the employee must go to work not on March 9, but on March 10, 2005.

When calculating the total duration of annual paid leave, additional paid leaves, regardless of their type and quantity, are summed up with the annual main paid leave.

In practice, problems often arise when it is necessary to determine the duration of vacation if it is calculated in working days.

As follows from the Letter of the Ministry of Labor of the Russian Federation dated 01.02.2002 No. 625 - ВВ, if the leave provided to the employee is calculated (in whole or in part) in working days (for example, leave provided for the past, additional leave for harmful working conditions, etc.), then the duration of annual paid leave should be calculated in the following order: from the start date of leave, a certain number of days of main leave in calendar days (28 calendar days) is counted, and then - a certain number of days of additional leave in working days in the calculation for a six-day working week and the date of the last day of vacation is determined. After this, the total vacation period is converted to calendar days. The resulting number of calendar days will be the total duration of annual paid leave.

Example 1

The employee's next annual leave consists of a basic leave of 28 calendar days and an additional leave of 6 working days for work in hazardous working conditions.

The duration of leave is determined in the following order:

1) basic vacation of 28 calendar days - from February 1 to March 1, 2005 inclusive (non-working holiday February 23 is excluded);

2) additional leave of 6 working days according to the schedule of a six-day working week, that is, excluding Sundays and holidays - from March 2 to March 9, 2005 (Sunday - March 6 and the non-working holiday of March 8, 2005 are excluded).

The vacation boundaries are from February 1 to March 9, 2005 inclusive, and during this time there are 35 calendar days (excluding non-working holidays on February 23 and March 8).

The procedure for granting, transferring, extending and dividing annual paid leave

Annual paid leave is granted once during a year of continuous work in the organization, that is, not per calendar year, but per the so-called “working year.”

According to Part 1 of Art. 122 of the Labor Code of the Russian Federation, the right to use vacation for the first year of work arises for the employee after six months of his continuous work in this organization. In addition, it should be taken into account that by agreement of the parties, paid leave can be provided to the employee before the expiration of the first six months of work.

Before the expiration of six months of continuous work, paid leave at the request of the employee, in accordance with Article 122 of the Labor Code of the Russian Federation, must be provided without fail, regardless of the employer’s wishes:

For women - before or immediately after maternity leave;

Workers under the age of eighteen;

Employees who have adopted a child (children) under the age of three months;

In other cases provided for by federal laws.

Based on Art. 286 of the Labor Code of the Russian Federation, persons working part-time are granted annual paid leave simultaneously with leave for their main job.

Vacations for the second and subsequent years of work are granted at any time of the working year in accordance with the order of provision of annual paid vacations established in the organization.

Failure to provide annual paid leave for two years in a row is prohibited, as well as failure to provide annual paid leave to employees under the age of 18 and employees employed in harmful and (or) dangerous working conditions.

The first working year is calculated from the date of entry into work at a given enterprise, institution or organization, subsequent ones - from the day following the end of the previous working year.

Example

The employee was hired on September 21, 2004. After 6 months, that is, after March 20, 2005, the employee receives the right to the first annual paid leave. The first working year is a calendar period from September 21, 2004 to September 20, 2005. The second working year, giving the right to the next vacation, is calculated from September 21, 2005 to September 20, 2006.

It is important to note that the Labor Code of the Russian Federation does not provide for the possibility of providing annual basic paid leave in proportion to the time worked, therefore, in all cases when leave for the first year of work is provided in advance, the employee must receive it in full and with full payment.

Based on Art. 121 of the Labor Code of the Russian Federation, the length of service that gives the right to annual basic paid leave includes the following periods:

1. Time of actual work, i.e. the time when the employee performed his job duties in accordance with the employment contract. This time should also include the time the employee is on a business trip.

2. The time when the employee did not actually work, but in accordance with federal laws, he retained his place of work (position). Such cases include the following:

• the time the employee performs his military duties, including military training, verification training, etc.;
• the time the employee performs duties arising from the legislation on the administration of justice (for example, participation in sessions of a district court, jury trial, other judicial authorities as a witness, victim, juror, etc.);
• time for performing other government duties (for example, participation in the work of election commissions, in sessions of representative government bodies, etc.);
• time spent on vacation (annual, additional, educational, etc.);
• time spent in educational institutions related to advanced training, retraining, additional education (as directed by the employer;
• time of receipt of maternity benefits (during prenatal and postnatal leave);
• time spent in quarantine, at sanatorium-resort treatment;
• the time an employee spends on annual paid leave is also counted towards the length of service, including the length of service required to grant the next annual paid leave.

3. Time of forced absenteeism in case of illegal dismissal or suspension from work and subsequent reinstatement to the previous job;

4. Other time periods provided for by the collective agreement, employment contract or local regulations of the organization.

These time periods include:

• vacation time for entrance exams to higher and secondary specialized educational institutions;
• days off from work provided to employees studying in secondary schools;
• time of short-term (up to 7 days) vacations without pay;
• time of practical training in paid positions by university students and students of secondary specialized educational institutions and equivalent educational institutions, etc.

In length of service giving the right to annual basic paid leave, Not The following periods are included:

The time an employee is absent from work without good reason, including due to his removal from work in cases provided for in Art. 76 Labor Code of the Russian Federation;

Time of parental leave until the child reaches the legal age;

The time of unpaid leaves granted at the request of the employee for more than seven calendar days (if unpaid leaves are provided at the initiative of the employer, they must be included in the length of service for granting leaves).

It should be borne in mind that the length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions

Periods of time that are not included in the length of service postpone the calculation of the working year and, accordingly, “push back” the boundaries of the provision of leave.

Example

From April 2 to April 5 he was at military training. From May 6 to May 11, the employee was granted leave without pay. From June 6 to June 9, I. was suspended from work due to the fact that he appeared at work while intoxicated.

As a general rule, I. should have received the right to annual leave from September 1, 2004. However, the time for the period from June 6 to June 9, 2004 will not be included in the length of service giving the right to receive leave (based on paragraph 2 of 2 Article 121 of the Labor Code of the Russian Federation).

Thus, 4 days when I. was suspended from work are not included in the length of service that gives the right to leave. Therefore, I. has the right to take leave not from September 1, 2004, but from September 5, 2004.

According to Art. 123 of the Labor Code of the Russian Federation, the priority for granting paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected trade union body of this organization no later than two weeks before the start of the calendar year.

Vacation schedule – consolidated schedule. When drawing it up, the current legislation, the specifics of the organization’s activities and the wishes of employees are taken into account.

Currently, the unified form T - 7 is in force, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. The document reflects information about the time of distribution of annual paid leaves of employees of all structural divisions of the organization for the calendar year by month.

The vacation schedule is signed by the head of the personnel service and approved by the head of the organization or a person authorized by him, taking into account the reasoned opinion of the elected trade union body (if there is one) of this organization on the priority of granting paid vacations.

The vacation schedule is mandatory for both the employer and the employee. The employee must be notified of the start time of the vacation no later than two weeks before it begins.

It is necessary to pay attention to the fact that certain categories of employees, in cases provided for by federal laws, are granted annual paid leave at their request at a time convenient for them, in particular:

At the request of the husband, he is granted annual leave while his wife is on maternity leave, regardless of the time of his continuous work in this organization (Article 123 of the Labor Code of the Russian Federation);

For women - before maternity leave or immediately after it (based on Part 2 of Article 122 of the Labor Code of the Russian Federation and Article 260 of the Labor Code of the Russian Federation);

Adolescents under the age of 18 (according to Part 2 of Article 122 of the Labor Code of the Russian Federation and Article 267 of the Labor Code of the Russian Federation);

Employees who have adopted a child (children) under the age of three months (in accordance with Part 2 of Article 122 of the Labor Code of the Russian Federation);

Part-time workers in a combined job are granted leave simultaneously with annual paid leave for their main job (based on Part 1 of Article 286 of the Labor Code of the Russian Federation);

Spouses of military personnel are granted leave simultaneously with the leave of military personnel (see clause 11, article 11 of the Federal Law of May 27, 1998 N 76-FZ “On the status of military personnel”);

Certain categories of citizens exposed to radiation as a result of the disaster at the Chernobyl Nuclear Power Plant (see paragraph 9 of Article 14 of the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl Nuclear Power Plant”);

Veterans of the Great Patriotic War, veterans of military operations on the territory of other states, disabled war veterans, labor veterans and other categories of workers specified in paragraph 17 of Art. 14 Federal Law of January 12, 1995 N 5-FZ “On Veterans”;

Persons awarded the sign “Honorary Donor of Russia” (see Article 11 of the Law of the Russian Federation dated 06/09/93 N 5142-I “On the donation of blood and its components”);

Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory (see paragraph 3 of Article 8 of the Law of the Russian Federation of January 15, 1993 N 4301-1 “On the status of Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory”);

Heroes of Socialist Labor and full holders of the Order of Labor Glory (see paragraph 2 of Article 6 of the Federal Law of 01/09/97 N 5-FZ “On the provision of social guarantees to the Heroes of Socialist Labor and full holders of the Order of Labor Glory”).

In the event of unforeseen situations (for example, an employee’s pregnancy, which was not known at the scheduling stage), it is necessary to make changes to the vacation schedule. The established form of the vacation schedule assumes the possibility of making such changes, indicating the reason for rescheduling the vacation. It is also recommended to indicate in column N 10 of the schedule (“Note”) that this employee belongs to a preferential category and leave may be granted to him at other times according to the submitted application. This text can be placed either in the specified column or under the graph as a separate note, marking the 10 relevant employees in column N.

The basis for making changes to the vacation schedule is a statement written in any form.

Leave can be granted either sequentially to one employee after another, or simultaneously to all or some groups of employees at the same time. In the event of an unexpected suspension of work in the organization or in certain parts of it (due to an accident, natural disaster, etc.), by agreement between the administration and the trade union committee (if there is one), leaves may be granted to all groups or some groups simultaneously with a deviation from previously established queue.

Postponement of vacation

It is allowed to postpone vacation against the dates specified in the schedule in the following cases, defined by Article 124 of the Labor Code of the Russian Federation:

1) by agreement between the employee and the employer - if the employee was not paid on time for the duration of this vacation or the employee was warned about the start time of the vacation later than two weeks before it began;

2) in exceptional cases, when granting leave to an employee in the current working year may adversely affect the normal course of work of the organization - in this case, the transfer of leave may be made to the next working year.

In all cases, leave carried over to the next year must be used no later than 12 months after the end of the working year for which it is granted. The Labor Code does not provide for the replacement of an unused part of vacation or the entire vacation as a whole with monetary compensation.

Failure to provide annual paid leave for two consecutive years is prohibited.

In accordance with Article 124 of the Labor Code of the Russian Federation, it is prohibited to refuse to provide annual paid leave to employees under the age of eighteen, and to employees engaged in work with harmful and (or) dangerous working conditions.

In practice, there are cases when an employer, in order to punish an employee who has committed a disciplinary offense, unilaterally transfers vacation from the summer period to another. This practice does not comply with current legislation and, in particular, Art. 192 of the Labor Code, which does not provide for the non-provision of annual leave during the summer period in connection with the application of a disciplinary sanction.

Extension of vacation

Annual paid leave must be extended in the following cases:

Temporary disability of the employee;

The employee performs state duties during his annual paid leave, if the law provides for exemption from work for this purpose;

In other cases provided for by laws and local regulations of the organization.

If disability or other reasons entailing the need to postpone the vacation occurred before it began, then the new period of vacation is determined by agreement between the employee and the employer. If the reasons occurred while the employee was on vacation, then the period for returning from vacation is automatically extended by the corresponding number of days, and the employee is obliged to immediately notify the employer about this.

Example

C. The next annual leave was granted for 28 calendar days from July 1 to July 28, 2004 inclusive. During the vacation period, S. fell ill, in confirmation of which he provided the employer with a certificate of incapacity for work for 5 days. Therefore, S.’s vacation should automatically be extended by 5 days.

Holiday sharing

Based on Art. 125 of the Labor Code of the Russian Federation, by agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one part of this leave must be at least 14 calendar days.

Example

The employee asks for 4 days of vacation credit. The employer agrees. Therefore, the employee is entitled to 24 remaining days of vacation (28 – 4). The registration procedure is the same as for a regular vacation. An order must be issued and the employee must be familiar with it no later than 2 weeks before the start of the vacation. In addition, no later than 3 days before the start of the vacation, the latter must be paid.

Example

P. is entitled to 28 calendar days leave. P asked smash vacation in two parts: 14 calendar days in June and 14 days in October. Since the employer did not object, a written agreement was concluded with P, which stated when and how long P. would rest.

It must be remembered that additional leave can be postponed to the next year or replaced with monetary compensation. To do this, the employee must write a corresponding application.

Review from vacation

Early recall from vacation is allowed only with the consent of the employee. Since the current legislation does not provide for the right of the administration, without the consent of the employee, to recall him early from leave to work, therefore, the employee’s refusal to comply with the administration’s order to go to work before the end of the leave cannot be considered as a violation of labor discipline.

If the employee does not mind going to work early, changes should be made to the vacation schedule, providing for the employee to use the remainder of the vacation in kind. The unused part of the vacation must be provided at the employee’s choice at a time convenient for him during the current working year or added to the vacation for the next working year.

In all cases, even with the consent of the employee, workers under the age of eighteen, pregnant women and workers engaged in work with harmful and (or) dangerous working conditions are not allowed to be recalled from vacation.

The employee's recall from vacation is formalized by an appropriate order, which indicates the time when the employee will be granted the remainder of the vacation.

Example

A week before the end of her vacation, T. decided to quit and wrote a letter of resignation of her own free will. The administration ordered T. to go to work, to which T. objected and said that she intended to take the rest of her vacation and then quit.

Comments.

T. has the right to take his allotted vacation in any case. She is not required to return to work immediately after submitting her resignation. However, in accordance with Part 2 of Art. 125 of the Labor Code of the Russian Federation, the administration can, if necessary, recall T. from vacation, but only after first obtaining her consent. Then the rest of the vacation will need to be compensated with money upon dismissal ( according to Art. 127 of the Labor Code of the Russian Federation).

Thus, the employee can independently exercise his right to dismissal at his own request and submit an application at any time (including while on vacation or a business trip, as well as during absence due to illness).

It should also be borne in mind that the administration can exercise its right and dismiss T. not immediately after the end of the vacation, but, in accordance with Art. 80 of the Labor Code of the Russian Federation, two weeks after filing a letter of resignation. In this case, she will have to go back to work and work another week after her vacation.

Labor legislation establishes that vacation pay is calculated based on the employee’s average earnings.

Based on Part 4 of Art. 139 of the Labor Code of the Russian Federation, to calculate average earnings during vacations granted to employees and pay compensation for unused vacations, the average daily earnings are used, which is determined for the last three calendar months by dividing the amount of accrued wages by 3 and 29.6 (the average monthly number of calendar days).

Example

K. goes on another vacation of 28 calendar days from November 4, 2005. The employee worked out the pay period (August-October) in full. Accrued wages in the billing period amounted to 6,000 rubles. monthly.

Average daily earnings are calculated as follows: (6000 rubles + 6000 rubles + 6000 rubles): 3: 29.6 = 202.70 rubles.

The amount of paid vacation pay amounted to 5675.6 rubles. (RUB 202.7 x 28 days).

In accordance with Part 5 of Art. 139 of the Labor Code of the Russian Federation, the average daily wage for paying for vacations granted in working days, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.

The collective agreement may also provide for other periods for calculating average wages, if this does not worsen the situation of employees.

Currently, to calculate average earnings, the Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 (hereinafter referred to as the Regulations).

In order to calculate the average earnings per vacation, you must:

1) determine the billing period;

2) determine whether there is time and amounts in the billing period that need to be excluded from this period in accordance with clause 4 of the Regulations;

3) determine the actual amount of earnings that the employee received during the billing period and earlier, which is taken into account when calculating average earnings, minus the amounts accrued for the time that is excluded from the billing period;

4) choose the correct option for calculating the average daily (average hourly) earnings, which differs for vacation pay for employees with cumulative and daily accounting of working hours;

4) calculate the average daily (average hourly) earnings;

5) determine the number of days (hours) to be paid;

6) calculate the amount of average earnings by multiplying the average daily (average hourly) earnings by the number of paid vacation days (hours attributable to the vacation period).

Determining the billing period

In accordance with Art. 139 of the Labor Code of the Russian Federation, the calculation period for calculating average earnings for vacation and payment of monetary compensation is three calendar months preceding the month in which the vacation began or in which an event occurred related to the calculation of vacation pay and compensation for unused vacation (from 1 to 1 - the th day).

Organizations have the right, in accordance with Article 139 of the Labor Code of the Russian Federation, to refuse the established billing period of three months and establish a different billing period, but provided that this does not worsen the situation of employees. For example, it could be six months, twelve months, etc.

The corresponding choice must be fixed in the collective agreement (only in it, and in no other local act), taking into account detailed calculations to protect the position of workers, and, as it seems, only in agreement with the representative bodies of workers.

Determination of the time and amounts in the billing period that need to be excluded from this period

According to clause 4 of the Regulations, when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

a) the employee retained his average earnings in accordance with the legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

d) the employee did not participate in the strike, but due to this strike he was not able to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;

g) the employee was provided with days of rest (time off) in connection with work beyond the normal working hours under the rotation method of organizing work and in other cases in accordance with the legislation of the Russian Federation.

If during the billing period the employee was absent from work due to absenteeism, suspension from work, participation in a strike, as well as for other reasons other than the reasons specified in paragraph 4 of the Regulations, and also if the employee did not work due to downtime through his fault , working or calendar days falling during this time are not excluded from the billing period.

If during the billing period the employee did not have actually accrued wages or actually worked days, or this period consisted of time excluded from the billing period in accordance with paragraph 4 of the Regulations, the latter is determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated value (clause 5 of the Regulations).

Example

F. was ill from December 23, 2004 to April 1, 2005. Since April 8, 2005, F. has been taking annual leave.

The calculation period for vacation pay in this case will be three calendar months before the illness - September, October and November 2004.

If during the billing period and before the billing period the employee did not have actually accrued wages or actually worked days, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of occurrence of the event that is associated with maintaining the average earnings ( clause 6 of the Regulations).

This kind of situation is possible if, for example, an employee starts work and goes on vacation in the same month.

Example

R. started working on April 15, 2004. From April 26, 2004, she was granted advance leave of 5 calendar days. Therefore, for calculating vacation pay, the period from April 15 to April 26, 2004 will be taken.

If an employee during the billing period, before the billing period and before the occurrence of an event associated with maintaining the average earnings, did not have actual accrued wages or actually worked days in the organization, the average earnings are determined based on the tariff rate of the category assigned to him, the official salary, monetary reward (clause 7 of the Regulations).

Example

U. was hired by transfer on June 17, 2004, and from the same date he was granted leave. According to U.’s employment contract, the official salary is set at 2,300 rubles.

The calculation of average earnings during vacation due to the absence of a pay period should be based on a salary of 2,300 rubles.

Determination of the actual amount of earnings that the employee received during the billing period and earlier, which is taken into account when calculating average earnings, minus the amounts accrued for the time that is excluded from the billing period.

At this stage of calculating vacation pay, it is necessary to sum up all payments that were accrued to the employee during the pay period.

According to clause 2 of the Regulations, for calculating average earnings, all types of payments provided for by the remuneration system that are used in the relevant organization are taken into account, regardless of the sources of these payments, which include:

a) wages accrued to employees at tariff rates (official salaries) for time worked;

b) wages accrued to employees for work performed at piece rates;

c) wages accrued to employees for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form;

e) monetary remuneration accrued for time worked to persons holding government positions;

f) fees accrued in editorial offices of mass media and art organizations for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;

g) wages accrued to teachers of primary and secondary vocational education institutions for hours of teaching work in excess of the reduced annual teaching load (counted in the amount of one tenth for each month of the billing period, regardless of the time of accrual);

h) the difference in the official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);

i) wages, finally calculated at the end of the calendar year, determined by the remuneration system (taken into account in the amount of one twelfth for each month of the billing period, regardless of the time of accrual);

j) allowances and additional payments to tariff rates (official salaries) for professional excellence, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions of civil service, academic degree, academic title, knowledge of a foreign language, working with information constituting state secrets, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without release from his main job, leading a team;

k) payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working holidays, payment for overtime work;

l) bonuses and remunerations, including remuneration based on the results of work for the year and one-time remuneration for length of service;

m) other types of payments provided for by the remuneration system.

It must be taken into account that financial assistance is not a salary, and therefore is not included in the calculation of vacation pay.

The list of payments is exhaustive. Other payments not specified in it, for example, dividends on shares, interest on deposits, insurance payments, etc. are not taken into account when calculating average earnings.

Based on clause 14 of the Regulations, when determining average earnings, bonuses and remunerations actually accrued for the billing period are taken into account in the following order:

• monthly bonuses and rewards - no more than one payment for the same indicators for each month of the billing period.

Example

From February 2, 2004, an employee with a salary of 8,000 rubles. per month, received vacation for 28 calendar days. In December 2003, he was awarded a bonus for successfully completing the November task. Its size is 1000 rubles.

The calculation period included November, December 2003 and January 2004.

Therefore, the actual amount of earnings for the billing period will be 25,000 rubles (8,000 rubles x 3 months + 1,000 rubles)

• bonuses and remunerations for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period.

These types of bonuses include, for example, quarterly and semi-annual bonuses.

However, the legislation does not determine what premium should be taken into account. Therefore, the accounting policy needs to determine how to include the amounts of accrued bonuses in the calculation of average earnings.

As a rule, the amount of such payment is determined in the amount of the monthly part for each month of the billing period.

Example

S. goes on vacation from May 17 to June 13, 2005. Her salary is 3,000 rubles. At the same time, in February 2005, S. was accrued and given a bonus for the 4th quarter of 2005 in the amount of 3,000 rubles.

The billing period is February, March and April 2005. Earnings for these months will amount to 12,000 rubles (3,000 rubles x 3 months + 3,000 rubles: 3 months x 3 months).

• remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, accrued for the previous calendar year - in the amount of one twelfth for each month of the billing period, regardless of the time the remuneration was accrued.

Thus, if an employee goes on vacation in May, and his annual remuneration was accrued, for example, in January (that is, not in the billing period, which is February - April), it is still included in the calculation of vacation pay - 1/12 per February, March, April.

Example

D. goes on vacation from July 13 to August 9, 2005. D.’s salary is 5,000 rubles. In January 2005, based on the results of work for the year, D. was paid a bonus in the amount of 2,000 rubles.

The billing period will be April, May, June 2005. D.’s earnings for this period will amount to 15,500.01 rubles (5,000 rubles x 3 months + 2,000 rubles: 12 months x 3 months).

Based on para. 5 clause 14 of the Regulations, if the time falling within the billing period is not fully worked or time is excluded from it in accordance with clause 4 of the Regulations, bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period (with the exception of monthly bonuses paid along with wages for a given month).

If an employee has worked in an organization for an incomplete working period for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the amounts actually accrued in the manner established by the specified paragraph.

Correct choice of option for calculating average daily (average hourly) earnings.

According to clause 8 of the Regulations, in all cases, except for the use of summarized working time recording, average daily earnings are used to determine average earnings.

The average employee's earnings are determined by multiplying the average daily earnings by the number of days (working, calendar) in the period subject to payment.

According to clause 9 of the Regulations, the average daily earnings to pay for vacations provided in calendar days, and compensation payments for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 3 and by the average monthly number of calendar days (29.6).

In the event that one or more months of the billing period are not fully worked out or time is excluded from it in accordance with clause 4 of the Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount consisting of the average monthly number of calendar days (29 ,6), multiplied by the number of fully worked months, and the number of calendar days in incompletely worked months.

In this case, the number of calendar days in months not fully worked is calculated by multiplying the working days according to the calendar of a 5-day working week per hour worked by a factor of 1.4.

Example

R. was granted leave from January 12, 2004 for 28 calendar days. The calculation period is October, November and December 2003.

In October, R. was ill and worked only 11 days according to the five-day workweek calendar. The number of calendar days corresponding to the time worked in October was:

11 days x 1.4 = 15.4 days.

In November, the employee was on study leave and worked only 5 days. In the calculation, days worked will be recalculated into calendar days - 7 days (5 days X 1.4).

December was completely worked out.

The employee's salary was: in October - 6,500 rubles; in November - 1500 rubles; in December - 10,000 rubles.

Average daily earnings are calculated as follows:

(6500 rub. + 1500 rub. + 10,000 rub.): (15.4 days + 7 days + 29.6 days) = 346.15 rub.

The amount of vacation pay will be 9692.20 rubles. (RUB 346.15 x 28 days).

If in the billing period, that is, within three months established by the Labor Code of the Russian Federation, there are months in which the employee did not work a single day, and there are months that were partially worked, to calculate the average earnings, you need to sum up the payments accrued for those months of the billing period. period in which the employee worked. And then divide the resulting amount by the sum of calendar days that fall on each worked month of the billing period (in this case, if the month is fully worked, the number of calendar days is taken to be 29.6).

Example

V. goes on vacation for 28 calendar days from May 10, 2004. The calculation period is February, March and April 2004. In February, V. was on maternity leave and did not receive a salary. In March she was sick for 5 days, and in April she worked completely. For March, V. was credited 7,000 rubles, and in April - 10,000 rubles. The organization has a five-day work week.

According to the calendar of a five-day working week in March, there are 22 working days. Of these, V. worked 17 days (22 - 5). In calendar days this would be 23.8 days (17 days x 1.4).

V.’s average daily earnings are:

(7000 rub. + 10,000 rub.): (23.8 + 29.6) = 318.35 rub.

V.'s vacation pay is equal to:

RUB 318.35 x 28 days = 8913.8 rub.

If during the billing period, that is, within three months established by the Labor Code of the Russian Federation, no accruals were made to the employee, then the average earnings for calculating vacation pay are determined based on the amount of wages accrued for the previous three months.

If the employee did not work or had no earnings either in the pay period or for three months before it, then his average earnings should be determined on the basis of wages for the days actually worked before going on vacation.

Example

On July 14, 2003, D. was hired. From September 1, 2003 to September 14, 2003, D. asked for leave, which was granted to him. Thus, the settlement period is from July 14 to August 31, 2003. In July, D. worked 14 days, which is 19.6 calendar days (14 days x 1.4). August was completely worked out.

During this period, D. was accrued wages in the amount of 10,000 rubles.

D.'s average daily earnings were:

10,000 rub. : (19.6 days + 29.6 days) = 203.25 rubles.

Thus, D.’s vacation pay is as follows:

203.25 rub. x 14 days = 2845.5 rub.

If an employee has not worked for the organization for a single day and immediately goes on vacation, then payment for vacation is made in accordance with clause 7 of the Regulations, based on the official salary or tariff rate. In this case, the calculation includes the regional coefficient, as well as an allowance for work experience in remote areas, if the employee is entitled to them.

Average daily earnings to pay for vacations provided in workers days, as well as for payment of compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week (clause 10 of the Regulations).

It is impossible not to pay attention to the fact that paragraph 10 of the Regulations does not mention the phrase “calculation period”, as, for example, in paragraph 9. Based on the literal interpretation of paragraph 10, it follows that the entire period of work of the employee, from the date of hire, enters into the calculation period to work until the date of his leave. At the same time, as follows from paragraph 2 of clause 3 of the Regulations, the average earnings for paying for vacations and paying compensation for unused vacations are calculated for the last 3 calendar months (from the 1st to the 1st). Therefore, regarding the procedure for calculating the average daily earnings to pay for vacations provided in workers days, law enforcement officials do not have a common opinion. As an illustration, we give specific examples.

Example 1

The employee entered into an employment contract with the organization to perform temporary work for two months from July 26, 2004 to September 25, 2004 inclusive.

At the end of the contract, the employee demanded the provision and payment of vacation, the duration of which would be 4 working days (2 months x 2 working days of vacation) from September 27 to September 30, 2004 inclusive.

To pay for vacation, the billing period from July 26 to August 31, 2004 is used, during which all working days were worked and wages were accrued in the amount of 5,200 rubles.

Example 2

The employee was hired by Mashservice CJSC on the basis of an employment contract from September 2 to October 12, 2004. In accordance with the agreement, the amount of monetary compensation is 10,800 rubles. The number of working days during the contract period in terms of a 6-day working week is 36 days. Since the employee has worked one full calendar month, he is granted leave of 2 working days. Average earnings for the billing period will be 300 rubles. (RUB 10,800: 36 days). The amount of vacation pay will be 600 rubles. (300 rub. x 2 days).

It seems that the first point of view should be taken as a basis, since in para. 2 clause 3 of the Regulations clearly defines that the billing period is 3 calendar months and even their time frame is indicated (from the 1st to the 1st).

The number of working days in months not fully worked when granting vacation in working days is calculated by multiplying the working days on the calendar of a 5-day working week per hour worked by a factor of 1.2.

Example

P. is granted leave in working days (4 days). The billing period is from July 26 to August 31, 2004. At the same time, in July (from July 28 to July 30) P. was sick. In August I was also on sick leave and worked for a total of 10 days.

For the time actually worked, P. was accrued wages in the amount of 3,000 rubles.

An incompletely worked July accounts for 2.4 working days (2 days actually worked x 1.2).

For an incompletely worked August - 12 working days (10 actually worked days x 1.2).

Total - 14.4 working days.

The average daily earnings is 208.33 rubles. (3000 rubles / 14.4 working days).

The amount of average earnings per vacation is 833.32 rubles. (RUB 208.33 x 4 working days of vacation).

When working part-time (part-time, part-time), the employee’s average daily earnings to pay for vacations and pay compensation for unused vacations are calculated in the same way.

Example

B. a 4-day work week has been established. From April 23 to April 30, 2004, he was granted annual leave. The billing period includes January, February, March. The billing period has been fully worked out. Salaries by month of the billing period were: January - 4,000 rubles. official salary, February - 4000 rubles. official salary, March - 4000 rubles. – official salary, 2000 rubles. - monthly bonus. Total 14,000 rub.

The average daily earnings to pay for vacation is 157.66 rubles. (14,000: 3:29.6).

The amount of average earnings per vacation is 1261.28 rubles. (RUB 157.66 x 8 days of vacation).

If during the billing period B. was ill for one month, then the average earnings are calculated for the time actually worked, that is, for two months (since the time of illness is excluded from the billing period).

When determining the average daily earnings, it is necessary to remember that holidays and non-working days established by federal law are excluded from the calculation period.

Based on clause 13 of the Regulations, when determining the average earnings of an employee for whom summarized working time recording, average hourly earnings are used. Summarized working time recording is used, in particular, during shift work.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for the pay period by the number of hours actually worked during this period.

The average employee's earnings for vacation pay are determined by multiplying the average hourly earnings by the amount of working time (in hours) per week, depending on the established length of the working week and by the number of calendar weeks of vacation (when applying this rule, it must be taken into account that, according to the Supreme Court Decision RF dated November 18, 2003 No. GKPI 03-1049, this rule is not subject to application from the date of adoption of the Decision regarding its extension to medical workers).

Example

A. summarized recording of working time has been established. The normal working hours established at the enterprise are 40 hours per week. A. went on vacation from July 5 to August 1, 2004. Billing period – April, May, June.

In April A. worked 176 hours, in May - 168 hours, in June - 184 hours. (total – 528 hours)

For each month A. was credited 12,320 rubles (total - 36,960 rubles).

The average hourly earnings for the billing period will be 70 rubles. (RUB 36,960: 528 hours).

Average earnings to pay for vacation: 70 rubles. x 40 hours x 4 weeks = 11,200 rub.

Example

Ch. A summarized accounting of working time has been established. The length of the working week is 36 hours. In April 2004, he was granted leave of 14 calendar days. In the billing period, Ch. worked 432.8 hours. The amount of accrued wages for the billing period amounted to 8,000 rubles.

The average hourly earnings for the billing period will be 18.48 rubles. (RUB 8,000: 432.8 hours).

Average earnings to pay for vacation: 18.48 rubles. x 36 hours x 2 weeks = 1330.56 rub.

If the vacation is less than a calendar week, then the average earnings of such an employee should be determined by multiplying the average hourly earnings by the number of vacation days multiplied by the number of vacation days divided by 7 (the number of days in a week).

Example

N. established a summarized recording of working time. The normal working hours established at the enterprise are 40 hours per week. N. went on leave from November 22 to November 25, 2004. Billing period – August, September, October.

In August and September N. worked 176 hours each. In October – 168 hours. (total – 520 hours). Each month he was credited with 2,000 rubles. (total – 6000 rub.).

The average hourly earnings for the billing period will be 11.54 rubles. (6000 rubles: 520 hours).

Average earnings to pay for vacation: 11.54 rubles. x 4 days of vacation x (4 days of vacation: 7 (number of days in a week)) = 26.31 rub.

Berezkin I.V. Another vacation. Law, registration, calculation, accounting and taxation // Accountant Consultant. 2004. No. 6

Kurbangaleeva O. A. Vacations and sick leave in 2004: registration, calculation, accounting and taxation. M.: LLC Vershina, 2004.

Calculation of vacation days in 2019 - an example and a general algorithm for how vacation is calculated can be found in our article. And of course, you will find out whether anything has changed in this calculation since 2019.

How the duration of vacation is calculated: basic rules

• when sending an employee on vacation and issuing him vacation pay;
• payment of compensation for unused vacation upon dismissal or without it.

In both cases, the calculation of calendar days of vacation occurs according to the general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, this is the period of time provided for rest for employees of most companies.

Study the nuances of providing additional leave using materials from our website:

• “Additional leave for irregular working hours” ;
• “The Supreme Court clarified how to calculate the duration of additional vacations” .

Thus, the first thing you need to do before calculating calendar days for calculating vacation is to determine the employee’s length of service in the organization.

IMPORTANT! In general, a person can take vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can go on vacation earlier. Holidays for subsequent years are provided at any time according to the vacation sequence established by the employer.

After the length of service has been calculated, it is necessary to determine how many days according to the vacation calendar the employee is entitled to count. You need to proceed from the following: with the generally accepted 28-day vacation provided in calendar days, for each month worked the employee is entitled to 2.33 days of vacation (28 days / 12 months).

Calculating vacation time

We begin counting the length of service from the date the vacationer was hired. In other words, the calculation is carried out not according to calendar years, but according to so-called working years.

Example 1

For an employee who was employed on 04/11/2017, the first working year will be the period from 04/11/2017 to 04/10/2018, the second - from 04/11/2018 to 04/10/2019, etc.

When calculating vacation days for an employee’s worked period, we take into account the time when he:

• worked directly;
• did not actually work, but his position was retained;
• was on vacation at his own expense (but no more than 14 calendar days per year);
• forced to skip work due to illegal dismissal or suspension;
• was suspended without undergoing a mandatory medical examination through no fault of his own.

The answer to the question of whether vacation days are excluded when calculating vacation pay is partly positive. So, we exclude from the experience:

• periods of unpaid leave exceeding 14 days;
• "children's" holidays;
• time away from work without good reason.

How to correctly calculate the vacation period if it falls on a holiday

In Art. 120 of the Labor Code of the Russian Federation establishes a rule according to which non-working holidays that fall on vacation are not included in the vacation itself. In practice, there are 2 options for calculating vacation days:

1. The vacation period is indicated by its start date and the number of calendar days. In this case, the employee returns from vacation 1 day later.

Example 2

Leave was granted to the employee from 03/04/2019 for 14 calendar days. March 8 is a holiday, so he should start work not on March 18, 2019, but on March 19, 2019.

1. The vacation period is indicated by its start and end dates. In this case, the days of rest used are considered to be the days of the corresponding time period minus holidays.

Example 3

Leave was granted to the employee from 03/01/2019 to 03/14/2019. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls during this period, the vacation is considered to be used in the amount of 13 days.

When making calculations for vacation in an incomplete month, you should also take into account calendar days that fall within the period worked, and not just working days (actually worked). Thus, holidays, as well as weekends that do not fall under the periods listed in paragraph 5 of the Regulations approved by government decree No. 922 dated December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .

Find out how to extend your vacation for sick leave during vacation.

How to calculate vacation days in 2019 (example)

Let us give an example of calculating the days of the billing period for vacation in 2019, taking into account the subtleties and nuances outlined above.

Let’s say an employee got a job at the company on June 17, 2016.

During his work period he:

• was ill from 12/04/2016 to 12/12/2016 and from 02/12/2017 to 02/19/2017;
• took vacation at his own expense from 04/07/2017 to 04/13/2017 and from 08/24/2017 to 09/13/2017;
• was on paid leave from 06/02/2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.

On January 15, 2019, he decided to quit, having previously taken off all the days that he did not use during his work.

see also “How to properly arrange leave followed by dismissal?” .

Let's see how many days of paid vacation he has the right to count on if the company has a standard vacation duration of 28 days.

Step 1. Determine the length of service.

The total length of service from 06/17/2016 to 01/15/2019 will be 2 years 6 months and 29 days.

We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee’s place of work is retained.

Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:

• for the working year from 06/17/2016 to 06/16/2017 - 7 days (from 04/07/2017 to 04/13/2017);
• for the working year from 06/17/2017 to 06/16/2018 - 21 days (from 08/24/2017 to 09/13/2017).

The second period does not fit within the 14-day limit, which means that 7 days of excess will have to be excluded from the length of service.

Thus, the vacation period is 2 years 6 months and 22 days. Round up to full months, discarding 7 days, and we get 2 years and 7 months.

Step 2. Subtract the number of vacation days that the employee is entitled to for the specified period.

This is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated 07.12 .2005 No. 4334-17) in favor of the employee. Total 73 days.

Step 3. Determine the number of unused vacation days.

During his work, the employee took leave three times:

• From 06/02/2017 to 06/22/2017. This period coincided with a non-working holiday on June 12, so not 21, but 20 days of rest were used.
• From 03/30/2018 to 04/19/2018. There were no holidays here, and the vacation was 21 days.
• From 08/29/2018 to 09/11/2018. There were no holidays here either, and the vacation was 14 days.

A total of 18 days remain unused (73 - 20 - 21 - 14). Their employee can take time off immediately before dismissal - from December 21, 2018 to January 15, 2019 (including New Year holidays). So, the calculation of vacation in 2019 - an example with a detailed description, has been made.

Results

Have you decided to take a break from everyday work? This is not a problem if you have enough days left for this. It is much more difficult to accurately calculate vacation time that has not been used for years. Let's take a closer look at how to determine the legally prescribed rest time.

Legal aspects

Going on vacation

If you have worked for more than six months in a row, you are legally entitled to well-deserved days of rest (Article 122 of the Labor Code). However, there are also exceptional cases when an employee has the right to go on vacation earlier, for example:

• when taking parental leave (before or after it);
• at the request of a minor employee;
• when an employee adopts an infant.

Billing period

Fundamental in this matter is the determination of the period of time between all employee vacations, which is usually called “calculated”. And it is calculated as the total number of all calendar days minus weekends. As a rule, an employee divides his legal vacation into several parts, but this does not in any way affect the duration of the billing period: it is always counted from the date of the first vacation.

Let's look at this concept clearly with an example:

The employee has been officially employed by the company since July 2014. In May he takes the first half of his vacation, and leaves the second half for November. The billing period is determined from July 2014 to May 2015. Starting from April 2015, the countdown for vacation for the subsequent period begins. If we translate this into rest days, the employee receives 2.33 vacation days per month, defined as the ratio between the minimum duration of vacation (28 days) and the number 12 (months in a year).

Important: The calculation period does not include time off, sick leave, or free leave of more than 14 days.

Calculation of vacation days

The formula is used for calculation: DO = Kmes * Code, where:

• DO – determined vacation days;
• Kmes – the number of months actually worked by the employee;
• The code is the legally required days of rest (we calculated them above and got the value 2.33).

If, for a good reason, the employee temporarily did not fulfill his job duties (was on sick leave, on free leave, etc.), the formula for calculating vacation days will look like this: DO = Code * Rpm, where Rpm is the monthly billing period ( taking into account actual time worked). This scheme is used to determine the duration of both main and extraordinary leave.

Advice: Today, a huge number of online assistants have been developed that can easily cope with any calculations, including helping to determine the number of vacation days.