How to calculate vacation costs. How to correctly calculate vacation pay (calculation formula). If the billing period has not been fully worked out

Do you want to quickly calculate vacation pay in accordance with all approved rules? Use the free online vacation pay calculator from the Kontur.Accounting service.

After entering the necessary data, the calculator will automatically calculate the amount to be paid to the employee going on vacation. The calculation is based on average earnings for the previous 12 months. If during this period there was a massive salary increase in your organization, indicate this and the employee’s earnings for the months before the increase will be indexed so that the calculation is carried out based on current earnings and the employee does not lose money. Also, when filling out the fields, you can see hints with links to articles of regulatory documents.

Instructions for using the vacation pay calculator

The calculator calculates vacation pay in just 3 steps.

Step 1. In the first step, you need to provide information about the vacation period, payroll period and massive salary increases, if any.
Step 2. In the second step, the employee’s actual accruals for the billing period are indicated, based on which the average daily earnings are calculated.
Step 3. At the 3rd step, the amount of vacation pay to be issued to the employee is calculated, taking into account the approximate amount of personal income tax.

Vacation pay calculation on video

This calculator is part of Kontur.Accounting. We still have a lot of easy and quick calculations for complex things. You can easily calculate salaries, sick leave and vacation pay, keep employee records, calculate salary taxes and contributions, prepare reports on employees to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Tax Service.

What is a vacation?

This is a vacation that every citizen of our state earns for himself during the year, working under an official contract. For citizens with ordinary professions, vacation is 28 days, calendar days, not working days, for 12 months.

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There are also certain categories of professions with difficult or dangerous working conditions, for which vacation is increased to 49 or 56 days, depending on the specialty. These include: teachers, doctors, the Ministry of Emergency Situations, miners and many others.

Also, in some cases, vacations are divided into 2 vacations, 14 calendar days each. The law allows you to divide your vacation into 2 and 3 parts. Recently, such experience is becoming more common; citizens and employers find it much more convenient for an employee to go on vacation for 14 calendar days. Thus, the employer provides the opportunity to relax as much as possible in the summer. The second part of the vacation is distributed over the rest of the year.

Vacation pay is calculated using a simple method, which is based on the average daily earnings for the year. Taking the date of retirement, we count 1 year from it, and the average salary is calculated. If previously you had to look for an accountant you know and ask him to calculate your vacation in order to check whether it was calculated correctly for you, now there are formulas on the Internet that you can easily use to calculate it yourself.

Also, for the very lazy, there are online calculators; you just need to write down the correct numbers there.

If you take two weeks of vacation, then you should count on the last 6 months.

Rules for calculating vacation pay

They are accrued in accordance with Russian legislation. Provided that the employee is officially employed, in another case the correct calculation and payment of vacation pay can be sought through the court.

They are calculated by a formula that is the same for everyone.

We take the average earnings (per day) and multiply by the number of days.

And the average salary is calculated according to the formula:

Average daily earnings = salary for the year / (12 months * 29.3) 12 months - the number of months in the billing period, it can be 6 months. 29.3 is the average number of days in a month. Established in accordance with the law, from April 2, 2014.

Previously, this figure was 29.4.

The calculation of the average daily wage includes only wages and bonuses, both monthly and one-time. But material or other assistance provided by the enterprise to an employee, payment of sick leave and other types of payments that do not relate to salary or bonus are not included. Any income that is not posted as a salary.

Thus: Financial assistance for the birth of a child is not included in the average daily salary when calculating vacation pay.

When is it necessary to pay vacation pay?

According to the legislation of the Russian Federation, the employer, as well as the employee, are obliged to inform about the planned vacation in advance. The law stipulates 2 weeks before the start of the vacation.

At least at enterprises it is compiled at the beginning of the year, after the New Year holidays. Often due to illness and unforeseen circumstances, the schedule gets confused and shifted. Vacation pay must be paid to an employee 3 days before going on vacation, no later. In this case, the organization will deduct 13% income tax from the amount of vacation pay, since it was taken into account for the entire previous period.

If the employer was unable to pay the employee vacation pay on time, the employee may request that the vacation be transferred to another date. If the employer refuses to postpone the vacation or pay vacation pay on time, you can file a complaint with the labor and wages inspectorate.

The manager will be fined in accordance with the legislation of the Russian Federation. The law also stipulates that the employer can delay the payment of vacation pay for no more than a week in the event of serious financial difficulties.

An employee may refuse leave. In this case, the employer must pay him compensation. It is also calculated using the same formula. Compensation is calculated in the same way when a person decides to quit. In case of dismissal of a worker, compensation is accrued on the last day of work. And it is paid along with the settlement.

Calculation of vacation pay when the billing period is not fully worked

What is an incompletely worked period?

This is when an employee had a sick leave or another case when the employee could not be at work, but the average daily earnings were accrued.

Eg: sick leave, student leave, as well as administrative days and vacation at your own expense. The exact list of cases that are excluded from the period can be found in the regulation of the government of the Russian Federation No. 922, paragraph 5, dated December 24, 2007.

Here are some examples:

The worker has 20 working days per month, there is still overtime, but he was on sick leave for several days. The sick leave, even though it was issued along with the salary, still needs to be deducted from the total period.

If an employee gets a job after the New Year holidays, then the month is also not fully worked; holidays are deducted from the total.

In such cases, the average daily salary is calculated using the formulas:

KRD = 29.3 / KD x KKD on from work;

KRD - number of settlement days;

KD - the number of calendar days in an incompletely worked month;

KKD for hours worked - the number of days in an incomplete month attributable to time worked.

Next, we add up the duration of fully worked months, which is equal to 29.3, and the resulting number of months not fully worked. And we get the number of calendar days per hour worked.

And the final formula:

ZP / KKD x KDO = CO;

ZP – salary for the period;

KKD - the number of calendar days for the time worked;

KDO – number of vacation days;

SO – the amount of vacation pay.

An example of how vacation pay is calculated

Here is an example of calculating vacation pay:

the application was submitted on time for two weeks of vacation (14 days). The employee goes on vacation in August. In July he was sick for 7 days.

For the billing period, for 11 fully worked months, he was accrued a salary of 346,500 rubles. And for one incomplete 23,019 rubles, since we removed sick leave from the funds received. Next, 346,500 + 23,016 = 369,519 rubles, the salary received for the estimated period of time.

Let's calculate the number of days in an incomplete month:

29.3/30x23=22.4 days. From this it follows that the vacation calculation will look like this.

SDZ = 369519/(11x29.3+22.4)=369519/344.7=1072

1072x14=15008 vacation pay.

In order to learn how to calculate vacation pay correctly and accurately, try calculating them according to the example given.

If in the calculation period there are no months not fully worked, which, unfortunately, is extremely rare, then vacation pay is much greater than for workers who have such gaps.

The more administrative, personal leave and sick leave there were in the interim, the less the salary paid for the year and therefore the vacation pay will also be less.

Are vacation pay accrued towards vacation pay?

According to Russian Labor Law, when calculating average daily earnings for calculating vacation pay or other cases, the following are excluded:

Sick leave, business trips, maternity benefits, vacations (annual, fixed-term, student), strikes and downtime, daily allowances, etc. Therefore, vacation pay is not accrued towards vacation pay.
Any type of subsidy: travel, financial assistance, telephone payment, tuition, etc.
Dividends received from shares of an enterprise, interest on deposits or loans, credits.
Bonuses that do not relate to wages (bonus for length of service, etc.).

What can be included when calculating vacation pay:

All official salary + bonuses related to it for the worked pay period.

When calculating the average daily earnings of a working citizen, in no case are accruals included for which insurance contributions to the Pension Fund have not been paid.

Having received compensation, the employee loses the right to be granted leave for the previous period.
There are some categories of citizens who have priority when assigning vacation. Mothers with many children, single mothers or fathers, parents of disabled children, and parents of young children have the first right to choose leave.

Every officially employed citizen has the right to annual paid leave of 28 calendar days. Vacation is paid based on the average earnings of the employee for the last calendar year. This does not mean a calendar year, but a working year, and the countdown begins not from January 1, but from the date of concluding an employment contract with a specific employer.

The right to take annual leave arises for an employee after six months of working for a given employer. If the parties to the contract reach an agreement, the leave may be granted earlier. If an employee quits without working for even six months, the employer is obliged to pay him compensation for unused vacation days. How to calculate how many vacation days an employee has accumulated? The formula for calculating vacation pay is not that complicated. You need to know which periods are taken into account for the length of service that gives you the right to leave.

Starting from the second year of fulfilling his job duties, the employee’s vacation is provided in accordance with the schedule, which must be approved at each enterprise before December 15 of the current year for the next year. Every employee should be familiar with the methodology for calculating vacation pay.

Vacation pay is calculated using the formula:

OTP = (Salary / (12 * 29.3))* number of vacation days, where:

OTP - the amount of compensation received for vacation;
Salary is the salary of a given employee for the entire period worked; 12 - number of months in a year;
29.3 is the average number of days in a month. This value is set at the Government level.

Calculation and payment of vacation pay must be made no later than 3 calendar days before the start of the employee’s vacation. It is more difficult to use the above formula if the employee has not completed a full working year.

(29.3 / 12) * total number of months worked. 29.3 / 12 = 2.44 days each employee has for the month actually worked.

When calculating vacation pay, the following periods are taken into account, according to Art. 121 Labor Code of the Russian Federation:

actual work time;
days when the employee was actually absent from the workplace, but it remained with him. Such cases are given in the Labor Code of the Russian Federation and other regulations;
days of forced absence;
other periods specified in Art. 121 Labor Code of the Russian Federation.

For example, an employee got a job on November 2, 2015, and quit on April 28, 2017. He worked the entire period in full, without any omissions. Thus, he “accumulated” 5 months of experience for vacation. Since April has “passed” the halfway point, it is considered fully. Therefore, the employee has “accumulated” 2.44 * 5 = 12.2 vacation days. According to the rounding rules - 12 calendar days.

Vacation pay formula

What does the formula for calculating average earnings for vacation pay look like:

Srzar = Zarpl / (12 * 29.3), where:

srar is the average salary for 1 day of work for a specific employee;
Salary is the entire accrued salary of a particular employee for the last working year;
12 - number of months in a year;
29.3 is the average number of days in 1 month.

For example, an employee got a job on June 2, 2016, and from June 1, 2017, he has the right to go on vacation. During this period he received 578,000 rubles. Thus, his average salary for 1 day of work is:

578,000 / (12 * 29.3) = 1,638.32 rubles.

The formula for calculating days according to the vacation calendar is as follows:

(29.3 / 12) * total number of months worked. Each employee has 29.3 / 12 = 2.44 days for the month actually worked. For example, an employee worked a full 7 months for this employer. Therefore, upon dismissal, he has the right to receive compensation for 7 * 2.44 = 17 calendar days of vacation.

Calculation formula

The formula for calculating vacation days looks like this:

Average earnings of a given employee * number of vacation days.

Each employee has the right to independently split his vacation, but with the condition that one half of it will be at least 14 calendar days. He has the right to divide the remaining days. But you need to reach an agreement with the employer, since splitting the vacation is out of the general schedule, and this may affect the rest of other employees.

Average earnings for 1 day of work are calculated using the following formula:

All earnings for the last calendar year / 12 * 29.3

Vacation pay in 2018 is calculated taking into account the Regulations on the procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. New calculation rules have not been developed or approved for several years.

The amount of money that an employee will receive during his vacation period is influenced by the following factors:

the period for which the calculation is made;
average employee earnings. It is for the purposes of calculating this indicator that it is necessary to obtain a corresponding certificate from the previous employer. This will prevent you from “losing” some amounts and periods;
work experience;
the number of days of rest that the employee wishes to use. The maximum amount of compensation will be paid for 28 calendar days of vacation.

Only those employees who officially work under an employment contract have the right to leave. If a civil contract has been concluded with an employee, then such an employee does not have the right to leave. The standard duration of vacation is 28 calendar days. But there are some categories of workers who, due to their profession and position, may qualify for additional days of rest.

The first leave is granted after six months of work, then according to the schedule. There are employees who can go on vacation at a time convenient for them, despite a previously approved document:

women who will soon go on maternity leave;
employees who have officially adopted a child under three years of age;
minor workers.

Important! Each employee, by agreement with the employer, has the right to receive leave without pay. In this case, there is no need to calculate anything, since management does not have to pay for these days. But if you take such a vacation for more than 14 days, this will affect indicators such as length of service and length of the working year.

Number of days in the period

To calculate vacation pay, you must take the previous 12 months and the actual time worked in them. The company may set a different billing period (for example, six months or a quarter). But this norm must be enshrined in a collective agreement or other regulatory act. The employee must be familiarized with this provision by signing upon entry to work.

A self-determined period should not worsen the employee’s position as if a “standard” period were used in the calculation.

If an employee decides to take a vacation after six months, then the time actually worked is taken into account for the calculation. When calculating, you need to know which periods are excluded. These include the days the employee was on sick leave (for various reasons) and on unpaid leave (more than 14 days).

Accountants sometimes have questions regarding accounting for holidays that fall during an employee’s rest period. Should they be taken into account? According to the explanations of the Ministry of Labor (letter dated April 15, 2016 No. 14-1/B-351), these days “automatically” extend the vacation, but they are not paid.

What if the period is excluded completely? For example, a woman was on leave to care for her child. Then for the calculation you should take the period that was fully worked out, even if it was several years ago. If this period is completely excluded, then you need to take the billing month and the days actually worked in it.

Downtime caused by the employer is also excluded from the billing period. This period is paid from the wage fund at the rate of 2/3 of average earnings. But neither the amount nor the days are taken into account when calculating vacation days.

Payments taken into account when calculating

To correctly calculate average earnings, you need to know what payments are taken into account in the calculation. Government Decree No. 922 states that the employer must take into account all amounts that relate to wage payments. These payments must be specified in the relevant local regulations, which the employee must be familiar with upon starting work.

Average earnings are calculated based on the provisions of Art. 139 Labor Code of the Russian Federation. Analyzing this article, we can conclude that all payments (including incentives) that are included in the remuneration system of a given employer and that do not contradict the law are taken into account. It does not matter from what means these payments are made.

The question arises about accounting for bonuses, since they relate to incentive payments. For the calculation, those bonuses that relate to the remuneration system are taken into account. Their list must be specified in one of the following local regulations:

contract of employment;
wage regulations;
regulations on incentives (bonuses);
collective agreement.

Calculation of vacation pay on weekends

Some workers, wanting to extend their vacation, arrange their vacation so that it covers weekends and holidays. If an employee’s legal vacation includes official non-working holidays, they are not included in the number of vacation days and, as a result, are not paid. In Art. 112 of the Labor Code of the Russian Federation provides an exhaustive list of official non-working holidays in Russia. Most of them fall in January.

Young workers are often concerned about the question of whether weekends are taken into account during the vacation period? According to Art. 119 of the Labor Code of the Russian Federation, annual paid leave in Russia is provided in calendar days. In Art. 120 of the Labor Code of the Russian Federation states that weekends, along with working days, are included in vacation and are subject to payment.

Duration of vacation

In Russia, the minimum duration of annual leave is 28 calendar days. All officially employed citizens can count on such vacations. These include persons working under an employment contract. Persons carrying out their activities under a civil contract cannot count on the annual provision of 28 days of rest. Such guarantees are given only to officially employed persons.

In Russia, certain categories of workers have been identified who have the right to extended rest. The number of additional days is provided by law. In addition, the employer has the right to independently “throw in” a few days of vacation. But this provision must be spelled out in a local regulatory act.

Calculation example

In order to understand how to correctly calculate vacation pay, it is necessary to give several examples.

Example 1. Employee N. wrote an application for annual leave from 04/02 to 04/30. His salary is 56,000 rubles. Before the New Year, all employees, including employee N., were given a bonus in the amount of 18,000 rubles. Every month, employee N. receives compensation for gasoline in the amount of 5,000 rubles and for mobile communications in the amount of 1,000 rubles. The period was worked out completely by N.

The billing period from 04/01/2017 to 03/31/2018 has been fully worked out.
Payments that must be taken into account when calculating vacation pay:
- employee salary - 56,000 * 12 = 672,000 per year;
- New Year's bonus - 18,000 rubles;
- compensation payments are not taken into account, since they do not relate to the wage system.
N.’s average earnings for the billing period are equal to:
(672,000 + 18,000) / 12 = 57,500 per month.
Vacation pay calculation:
(57,500 / 29.3) * 28 = 54,948.5 rubles.
N. will receive in his hands:
54,948.5 - (54,948.5 * 13%) = 47,805.2 rubles.

Example 2. Employee N. wrote an application for annual leave lasting 14 calendar days in the period from 04/01 to 04/15. N.’s salary is 42,600 rubles. N. was hired on October 1, 2017. In December, he was on sick leave for 7 days and received 12,000 rubles during this period. In December, he also received a salary of 27,000 rubles.

The billing period from 10/01/2017 to 03/31/2018 has not been fully worked out.
Before his vacation, N. worked a full 6 months, that is, 6 * 29.3 = 175.8 days.
Together with sick leave in December - 29.3 * 23 / 31 = 21.7 days. Total 175.8 + 21.7 = 197.5 days.
Payments taken into account for calculation:
- for 6 full months and part of December, excluding sick leave - (6 * 42,600) + 27,000 = 282,600 rubles;
- Sick leave is not taken into account.
Vacation pay calculation:
(282,600 / 197.5) * 14 = 20,032.4 rubles.
N. will receive in his hands:
20,032 - (20,032.4 * 13%) = 17,427.84 rubles.

Example 3. Employee N. wrote an application for leave from 04/01/2018 to 04/15/2018. He worked for this employer for 5 years. Monthly salary - 68,000 rubles, monthly bonus - 5,000 rubles. At the end of 2017, a bonus of 30,000 rubles was paid. In March, N. was on sick leave for 7 days, the amount of payments was 27,000 rubles, the salary for March was 40,000 rubles.

The billing period is from 04/01/2017 to 03/31/2018.
In March, he worked 29.3 * (31 - 7) / 31 = 22.7 days.
Amount of payments for March to calculate average earnings:
- according to the production calendar in March there are 21 working days;
- N. actually worked 16 days;
- premium for March (5,000 / 21) * 16 = 3,809.5 rubles;
- the total amount for March is 40,000 + 3,809.5 = 43,809.5 rubles.
Due to the fact that N. was on sick leave, he worked part of the pay period. Therefore, the bonus at the end of the year must be recalculated according to the days actually worked. For N. it is 244 days. And according to the schedule - 249 days. Prize amount: (30,000 / 249) * 244 = 29,397.6 rubles.
Total for December - 68,000 + 29,397.6 = 97,397.6 rubles.
Vacation pay calculation:
- at the end of the year (68,000 * 11) + 97,397.6 = 845,397.6
- number of days for calculation 29.3 * 11 + 16 = 338.3
- vacation pay amount - (845,397.6 / 338.3) * 14 = 34,985.4 rubles.
N. will receive 34,985.4 - (34,985.4 * 13%) = 30,437.3 rubles.

Instructions for using the vacation days calculator

Change the data in the "Duration of annual leave" field if you have a different duration. Also enter the number of days used if you know it.
In the Hiring Date and Estimated Date fields, enter your dates. The settlement date is the date on which you want to receive a settlement. These fields are required.
The data entered into the fields of the tables “Absence from work without reason” and “Parental leave” will proportionally deduct vacation days.
The data entered into the fields of the “Leave without pay” table will also proportionally deduct vacation days with the exception of the first 14 calendar days in each year.
Click "CALCULATE". You can save the result as a doc file.

Please also take into account:

Use the Today button (circle with a dot) to quickly insert the current date.
Use the appropriate buttons to add, delete and clear required fields for faster and more convenient entry and change of information.

About the calculator for calculating the number of vacation days

The vacation days calculator will easily allow you to find out how many days of vacation the employee has accumulated at one time or another.

Legislative basis for calculating vacation days

The calculation of vacation time is made in accordance with Art. 121 of the Labor Code of the Russian Federation.

Why know your vacation record?

The time spent working for one employer, which gives the right to take annual leave, which will be paid, may be needed not only to directly calculate this period, but also to know how many days are subject to compensation upon dismissal.

What is included in the vacation experience?

An employee who works continuously for the same employer will be entitled to annual leave, taking into account the following periods:

the time when he actually performed his duties;
periods when the employee was absent from work, but his place was retained (vacation, sick leave, maternity leave, military service, etc.);
weekends and other non-working days;
forced absence from work due to illegal dismissal;
suspension due to untimely completion of a medical examination (if this is not the employee’s fault);
additional administrative leaves (no more than two weeks per calendar year).

IMPORTANT! Changes were made to the legislation regarding the accrual of length of service during administrative leave:

from December 30, 2001 to October 5. 2006, no more than 7 days of vacation at your own expense per year were taken into account;
from 10/06/2006 this limit increased to 14 days.

What is not included in the vacation experience

Some periods of time will not be taken into account when calculating the length of service required for leave, namely:

employee absenteeism;
suspension due to alcohol, drug or toxic intoxication;
denial of permission to work due to ignorance or failure to pass safety regulations;
the employee did not undergo a mandatory medical examination due to his own fault;
inability to perform work according to a medical report;
termination of a license required for work (for example, a driver’s license, a weapons permit, etc.);
leave to care for a child over 1.5 years old.

Counting Features

The basis is the duration of annual leave of 28 days, unless otherwise established for special categories of employees.

In the first year of work, the minimum length of service to be able to go on vacation must be at least six months. This is not included in the calculator, just keep it in mind.

In case of dismissal, employees who have worked for at least 11 months will be able to receive 100% compensation for unused vacation days.

If an employee went on vacation before 11 months of continuous work and was then dismissed, then part of the vacation pay received in advance upon dismissal will have to be returned to him.

It is prohibited not to take annual leave for more than 2 years in a row.

It is allowed to break the vacation into parts, but one of the parts should not be shorter than 2 weeks.