Calculation of vacation days online calculator. Vacation pay calculator. Calculation of vacation pay for seasonal work and short-term employment contracts

The calculation of vacation pay in 2017 depends on whether the pay period has been fully worked out. Using examples, we will show how to determine the billing period, what amounts to take into account, and how many days to divide into to get the average daily earnings.

Calculation of vacation pay in 2017: examples

Calculating vacation pay in 2017 consists of many calculations. Therefore, it is convenient to divide it into several stages. Let's look at each of them in detail.

Billing period

As a general rule, vacation is paid based on the employee’s average earnings over the last 12 calendar months (Article 139 of the Labor Code of the Russian Federation). Let’s say an employee plans to take a vacation in June 2017; the average earnings for calculating vacation pay must be determined for the period from June 1, 2016 to May 31, 2017.

Part six of Article 139 of the Labor Code of the Russian Federation allows us to provide for other periods for calculating vacation pay, if this does not worsen the situation of employees. However, if an organization sets its own pay period, it will have to calculate vacation pay twice (for 12 months and for the pay period established by the company) and compare the results. The fact is that vacation pay cannot be less than the amount calculated based on annual earnings.

Another possible situation in practice: an employee has recently started a job and has been granted leave, for example, after six months of work. What should the billing period be in this case? The collective agreement or other local act should provide that in a situation where an employee has worked at the enterprise for less than 12 months, the calculation period for determining the amount of vacation pay will be the actual period of work.

Example
Employee of Zhemchuzhina LLC V.G. Lobachev was granted basic paid leave for 28 calendar days from February 1, 2017. The calculation period for calculating vacation pay is from February 1, 2016 to January 31, 2017; Lobachev did not work fully. From June 1 to September 30, 2016 (4 months in total), the employee was on leave without pay. This entire period is excluded from the calculation of average daily earnings. Therefore, the accountant will determine vacation pay taking into account earnings for the remaining 8 months.

Employee earnings for the billing period

Accountable payments. If an employee worked all 12 months of the pay period and was only paid a salary, then in such a situation everything is simple. Multiply the salary amount by 12.

But in practice, this situation is rather rare. In addition to salary, an employee could have other income during the billing period. But it should be borne in mind that not all of them affect the amount of vacation pay. The list of payments to employees included in an employee’s earnings for the purposes of calculating vacation pay is given in paragraph 2 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the Regulations). You also need to take into account amounts received for overtime work or working at night and on holidays.

At the same time, within 12 months, the employee could be on vacation, sick, not working due to downtime, or on a business trip. This time is excluded from the billing period (clause 5 of the Regulations). Accordingly, accruals for these periods are not taken into account when calculating vacation pay.

If the employee does not have accruals throughout the entire pay period, they look at earnings before the pay period (counting back 12 months). If there were no days worked in previous months, but there are accruals in the month of vacation, these incomes are used. The billing period will be the period from the 1st day of the month to the day of vacation. If there is not a single day for which the salary was calculated, it remains to use the salary for calculation (clause 8 of the Regulations).

Example
Ivanov has been working at Raduga LLC since February 6, 2017 (salary - 30,000 rubles). From February 6 to 17, 2017, he was on a business trip, and from February 20 to 22, on vacation. Since the travel time is excluded from the calculation, there is not a single day left in it. Vacation pay will be calculated taking into account the salary and the average monthly number of calendar days - 29.3.

Awards. When calculating vacation pay, only those bonuses that are accrued within the billing period are taken into account. The exception is remuneration based on the results of work for the year. They are taken into account regardless of the moment at which they are accrued - during the billing period or not. The main thing is that the company pays them for the previous calendar year.

As for other bonuses for a period exceeding a month, the following rule applies. The period of time for which bonuses and rewards are accrued must not exceed the duration of the billing period. Thus, only four quarterly bonuses can be taken into account. In addition, if the entire pay period has not been worked out, it is not always possible to include the bonus in earnings in full.

Example
To the employee of Sokol CJSC, V.S. Somov. The salary is set at 20,000 rubles. per month. In May 2017, the employee goes on vacation for 14 calendar days, the billing period is from May 1, 2016 to April 30, 2017. He did not work 10 working days in June 2016 (the employee was on vacation). At the same time, in October 2016, the employee was paid a bonus for the third quarter of 2016 - 8,000 rubles.

In this case, when determining average earnings, the quarterly bonus can be taken into account in its entirety. Since the quarter for which it was accrued has been fully worked out. Even despite the fact that there are unworked months in the billing period (in the second quarter).

Indexing

If the salary in your organization did not increase during the billing period, proceed to the next step. The same was the case when salaries were raised, but only for individual employees.

The calculation of vacation pay in 2017 has some peculiarities; if by order of the enterprise the salaries of all employees of the organization, branch or structural unit were simultaneously increased, then in such a situation the employee’s earnings are subject to adjustment.

Clause 16 of the Regulations provides for three cases when an increase in tariff rates or official salaries may occur.

1. Within the billing period. In this case, only those payments that occurred in the months before the increase are indexed.

2. After the billing period until the first day of vacation. Here the entire amount of earnings is adjusted.

3. During vacation. In such a situation, the payment is adjusted only for that part of the vacation that falls on the period from the date of the salary increase. For example, an employee goes on vacation for 28 calendar days starting May 15, 2017. At the same time, from June 1, 2017, salaries for the enterprise as a whole have been increased. Based on this, you need to adjust vacation pay for the period from June 1 to June 10 inclusive.

To correctly recalculate, calculate the increase factor. It is calculated using the following formula:

It is necessary to adjust not only the salary, but also those payments that are set as a percentage of the salary. Moreover, the percentage should be fixed, not floating. If the amount paid in addition to the salary does not depend on it in any way, there is no need to adjust it by the increase factor.

If during the billing period an employee was transferred to another position, the indexation coefficient must be calculated for each position (letter of the Ministry of Labor of Russia dated May 12, 2016 No. 14-1/B-447).

Example
The employee goes on vacation in June 2017. During the billing period (from June 2016 to May 2017), he first worked as a forklift driver with a salary of 18,000 rubles. On January 1, 2017, he was transferred to the position of mechanic with a salary of 22,500 rubles. From April 1, 2017, salaries throughout the organization were increased.

The salary for the position of a loader driver from April 1, 2017 is 19,800 rubles, for the position of a mechanic - 25,875 rubles. The indexation coefficient in this case can be calculated as follows:

The last salary (RUB 25,875) is divided by RUB 22,500. We get 1.15. And we multiply by this payment coefficient from January to March 2016 (for three months). The new salary for the position of a forklift driver (RUB 19,800) is divided by RUB 18,000. We get 1.1. And we multiply by this payment coefficient from June to December 2015 (for seven months).

The total amount of earnings for calculating vacation pay will be equal to:
18,000 rub. × 7 months × 1.1 + 22,500 rub. × 3 months × 1.15 days + 25,875 rub. × 2 months = 267,975 rub.

Vacation pay

The calculation of vacation pay in 2017 depends on whether the pay period has been fully worked out. If the employee has worked the entire pay period, then the following formula is used:

If the billing period has not been fully worked out, to determine vacation pay, you first need to calculate the number of calendar days falling on the time actually worked in the billing period:

K = 29.3 days. * M + (29.3 days: Kdn1 * Kotr1 + 29.3 days: Kdn2 * Kotr2...),

where K is the number of calendar days;

M is the number of fully worked months in the billing period;

Kdn1... - the number of calendar days in months not fully worked;

Kotr1... - the number of calendar days in “incomplete” months attributable to the time worked.

Please note: when calculating calendar days, you do not need to exclude non-working holidays. For example, January has 31 calendar days, six of which are holidays. Nevertheless, it is necessary to take exactly 31 days into account. Let’s assume that an employee was sick for 10 calendar days in January 2017, from January 16 to January 25 inclusive. Then Kdn will be equal to 31 days, and Kotr - 21 days. (31 – 10).

An example of calculating vacation pay in 2017 if the period is not fully worked

Example
Sales Manager of Yantar LLC A. A. Ivanov wrote an application for another vacation from May 2, 2017 for 12 calendar days. The billing period is from May 2016 to April 2017. The employee's salary during this period was 40,000 rubles.

In 2016, Ivanov was on vacation from August 1 to August 28 (a total of 28 calendar days), and his earnings for the time worked in August amounted to 5,217.39 rubles. He was also sick from November 10 to November 17 (8 calendar days in total). For November, he received a salary of 30,476.19 rubles.

The accountant calculated Ivanov’s total income as follows:
40,000 rub. × 10 months + 5217.39 rub. + 30476.19 rub. = 435,693.58 rub.

The number of calendar days corresponding to the time worked in the billing period was:
29.3 days × 10 months + 29.3 days : 31 days × 3 days + 29.3 days : 30 days × 16 days = 311.4622 days.

Hence the amount of vacation pay is:
RUB 435,693.58 : 311.4622 days × 12 days = 16,784.30 rub.

The confusion that arose in the summer of 2018 concerned the number of days during which vacation pay must be paid to someone going on vacation. This article discusses the question of how to correctly calculate vacation pay in 2019 and provides practical examples for various situations.

Legislative norms

Article 136, Part 9 of the Labor Code of the Russian Federation determines that the organization must pay vacation benefits 3 days before the start of the vacation, without explaining whether we are talking about calendar days or working days. Letter of the Ministry of Labor of the Russian Federation No. 3 1693-6-1 dated July 30, 2014 provides clarification in this regard: Art. 14 of the Labor Code establishes the procedure for calculating the deadlines applied by the Labor Code. According to part of this norm, the passage of time periods connecting the emergence of an employee’s labor rights is counted from the calendar date that determines the beginning of the emergence of such rights.

At the same time, Art. 14 Part 3 determines that the period counted in calendar days must also include non-working days. Thus, interpreting art. 14 and 136 of the Labor Code of Russia, it is worth concluding that vacation pay when an employee goes on vacation is calculated in calendar days.

It is worth considering the provisions of Part 8 of Art. 136 of the Labor Code stating that if the day of payment of vacation pay coincides with a weekend or holiday officially declared a non-working day, payment must be made in advance, that is, on the eve of this day. Therefore, if an employee begins to rest on Wednesday, it is necessary to pay him vacation pay on the coming Friday of that Monday. Part 6 art. 5.27 of the Code of Administrative Offenses declares penalties in the amount of 50,000 rubles for late payments.

Right to vacation

The right of each employee to annual paid leave in the amount of 28 calendar days is secured by Art. 115 Labor Code of the Russian Federation. In addition, there are a number of specialties and geographic areas for which there are certain clarifications that need to be reviewed separately in the Code, based on the individual situation.

A new law changing the procedure for calculating vacation benefits in 2019 was never adopted. Thus, it is recommended to calculate payments to vacationers, guided by Article 139 of the Labor Code of the Russian Federation, as well as paragraph 4 of Regulation No. 922 of December 24, 2007 on the specifics of the procedure for calculating average wages.

The employee, specialists making the required calculations, and the head of the organization need to know the basic rules regarding the relationship between the parties (employee and organization) regarding annual leave:

vacation should not be less than 28 calendar days, and this period does not include weekends and holidays officially recognized as non-working days;
if an employee has already worked in the organization for more than 1 year, it is not necessary to wait 6 months to send him on leave. To determine the date of rest for such an employee, it is necessary to take it into account in the vacation schedule drawn up in advance;
the employee must be notified in writing about the start date of the vacation two weeks before it begins;
from October 2018 with a new article No. 262. 2 Laws of October 11, 2018 No. 360 - Federal Law, employees with 3 or more children can go on vacation on any date convenient for them;
vacation pay must be accrued and paid to the employee no later than 3 days before the start of the vacation;
in case of delay in payment, it is necessary to accrue additional interest to the employee, calculated according to the rules provided for in Art. 236 Labor Code of the Russian Federation;
the date of the required vacation can be postponed based on the employee’s application, but this can be done no more than two times in a row;
also, based on the employee’s application, leave can be granted every six months;
vacation can be divided into several parts, provided that one such part per year should not be less than two weeks;
if an employee refuses to go on vacation at the scheduled time, he may be awarded compensation, which is issued based on the employee’s application, and it can be calculated based on several calendar periods;
in case of dismissal, the employee must be paid compensation for all unused days of regular annual leave, in accordance with the Resolution of the Constitutional Court No. 38-P dated 10/25/2018. This calculation is also called the calculation of vacation payments.

The basis for going on vacation is the vacation schedule, the reason is the employee’s application, agreed upon by the immediate supervisor and endorsed by the director of the enterprise. Next, the application is sent to the personnel department to prepare an order. Guided by the order, which is also endorsed by the director of the organization, the accounting department calculates the vacation pay.

Vacation pay is paid through the company cash desk or by transfer to the employee’s current account/bank card. When making non-cash payments, you should take into account the time the money arrives in your account. To avoid misunderstandings associated with possible bank delays, it is worth making the transfer in advance.

Calculation of vacation pay in 2019: what to pay attention to

Specialists who are in charge of calculating vacation pay and administering vacation are reasonably interested in changing the rules for calculating vacation pay in 2019 compared to 2018. Vacation pay is calculated in the same way as in 2018, that is, everything will remain as it was, namely:

vacation is granted in accordance with the schedule approved in December of this year no later than two weeks before the end of the year, with the right to apply it for the next year in accordance with Art. 123 Labor Code of the Russian Federation;
all employees must be familiar with this schedule and agree with it;
for calculating vacation pay, a period equal to 12 months of work preceding the start date of vacation is taken;
a new employee can be granted leave 6 months after taking up the position;
Calculations exclude days of non-employee downtime, sick leave, business trips, and time spent caring for disabled children;
changes in wages associated with indexation are reflected in the calculation of vacation pay through appropriate indexation;
Income tax and insurance contributions are withheld from vacation payments;
Personal income tax is transferred on the last day of the month in which vacation pay is issued;
The organization is not obliged to pay wages for the period worked before the start of the vacation together with vacation pay.

How vacation pay is calculated using 7 typical steps is shown in the figure below:

The calculation of vacation pay in 2019 must include all payments made to the employee during the previous calendar year, including:

wages accrued according to tariff, piecework or accrual systems;
payment for combining positions;
payments to municipal employees;
finally calculated for the year;
teachers' salaries for 1 educational year;
bonuses for length of service, professionalism, mentoring;
payments for employee downtime due to the employer’s fault, overtime;
allowances for labor, work on, weekends and holidays;
remuneration for teachers for conducting classroom work;
bonuses and other types of remuneration provided for by the regulations on remuneration in force at the enterprise.

Art. 114 of the Labor Code prescribes the preservation of average earnings for the period of the next paid vacation. The rules for calculating earnings are determined by the regulation on calculating the average salary, approved by Decree of the Government of the Russian Federation on December 24, 2007 No. 922. The procedure for calculating vacation pay is established in clause 9 of Regulation No. 922, thus it can be established that the calculation of average earnings for vacation pay in 2019 as follows:

Average salary per day x number of calendar days of vacation = amount of vacation pay

Weekends and holidays declared as days off and taken into account in the production calendar of the current year are not taken into account when calculating vacation. According to Art. 120 TK, they are not paid.

The average daily wage is calculated using the formula: .

This calculation is justified if the period is fully worked out. If the period is not worked out by the employee, a recalculation of calendar days is necessary. As a rule, this happens when there are maternity leave, business trips and other excluded dates, as mentioned earlier.

In this case, the following formula must be applied:

What is included in the billing period

It is customary to include only the time actually worked in the billing period. A typical period is considered to be 12 calendar months before the start date of the employee’s vacation. For example, an employee goes on vacation from March 2019, then the billing period is March 2018 - February 2019.

Although sometimes it happens that it is impossible to use 12 months to calculate the period. It excludes the time spent on sick leave, the period when the employee did not work due to downtime due to the fault of the enterprise, and a number of other situations described in detail in the legislation.

A time sheet will help you more accurately determine the start and end dates of the period that will not be included in the calculation period. In this case, weekends falling within the period that needs to be excluded are not taken into account, and weekends between them are considered working time.

The figure below shows a list of periods that should be excluded from calculations when calculating vacation benefits.

Accrual of vacation pay in 2019 using examples

To understand how accountants will calculate vacation pay in 2019, below is an overview of calculation examples.

Full period calculation

Vacation starts on March 1, 2019, ends on March 14, 2019. The period that will be taken into account in the calculation of vacation pay: March 2018 - February 2019, turned out to be fully worked. The total payment was 770,000 rubles.

Average daily earnings are calculated:

Calculation of vacation pay for an incomplete period

Let's take the example discussed above. But let’s just add to it the fact that the employee was on sick leave from January 14 to January 24, 2019. Thus, January was not fully worked out. It is necessary to calculate the number of days worked: 29.3/31*9=8.5. In our calculation, 9 is the actual number of days when the employee was present at the workplace.

770000/(29*11+8,5) = 2351,14.

Vacation pay will be: 2351.14*14=32915.96.

It should be noted that the example is conditional. In a real situation, if the employee went on sick leave, temporary disability benefits would be deducted from the calculated amount. But in order not to overload the example with sick leave calculations, it is assumed that the amount of 770,000 already takes it into account.

Calculation of vacation pay with additional payments

The vacation is scheduled for January 14, 2019. In the previous year, the employee received a salary in the amount of 800,000 rubles; in January 2019, he was paid a bonus for the results obtained based on the results of work in 2018 in the amount of 50,000 rubles.

The total average daily earnings for calculating vacation pay will be determined from the amount of these payments:

800 000 + 50 000 = 850 000.

The rest of the calculation is carried out as usual. For holiday pay calculations that include bonus payments based on the results of the previous year, it is recommended that accruals be made before December 31 of the current year. Then you won’t need to burden yourself with recalculations.

Calculation of vacation pay when an employee quits

The employee leaves on December 10, 2019. He has 12 unrealized vacation days. The average earnings are calculated from the period December 2018 – November 2019. The employee’s average earnings are 2,500 rubles. Thus, compensation for unused rest days will be: 2,500*12 = 30,000

It is worth noting that the amount of deduction for vacation days provided in advance and subsequently not worked is calculated in the same way. Income tax must be withheld from compensation.

In contact with

Calculate vacation pay in 2017. will be according to a certain pattern. So, if everything happened “according to plan”, namely, the employee worked all months of the year, there were no sick leaves, then the calculation will not take much time and effort. But if the billing period is not fully worked out, you need to be extremely careful when calculating vacation pay

31.08.2016

How are vacation pay amounts calculated correctly in 2017?

The amount of vacation pay is calculated according to a special formula, which is approved by Article 114 of the Labor Code of the Russian Federation, paragraph 9, paragraph 4 of the Regulations, which was approved by the Decree of the Government of the Russian Federation dated December 24, 2007. No. 922.

It looks like this: the amount of vacation pay in 2017. = earnings (average daily) * calendar days of vacation (their number).

Some clarification is in order here. Thus, the duration of the billing period is 12 months (calendar), which precede the period of retention of earnings for each individual employee (this is stated in Article No. 139, Part 3 of the Labor Code of the Russian Federation). For example, an employee has been working in a company/organization since 2012. According to the plan from 07/21/2017. he is going on vacation. So, the billing period in this case will be considered the following: 07/01/2016. - 06/30/2017 And the definition of the billing period for various situations can be found in the table below:

Situation	Period for calculating vacation pay
The employee has been working for the company/company for the last 12 months (required calendar months), during which period wages (other payments) were accrued	12 months immediately before vacation (calendar)
The employee has been working for the firm/company for less than 12 months (calendar)	From the date of official employment to the month preceding the month in which the employee goes on vacation.
The employee has not worked anywhere for the last 12 months and has not received any wages.	The last 12 months (calendar) during which the employee received wages on official terms

If all 12 months (calendar) in the billing period have been fully worked out, that is, there are no excluded periods, then the average earnings are calculated using the following formula (this is stated in Article No. 139 of the Labor Code of the Russian Federation):

Wages (average daily) for accrual of vacation pay, if the period for calculation has been worked out in full = Payments provided by the remuneration system for 12 months (calendar) / 12 months (calendar) / Average monthly number of calendar days (it is set at 29.3 ).

The calculation must include accrual in two forms: in kind and in cash (meaning wages, bonuses) for the established billing period. There are no restrictions on the amount. The list of payments that are involved in the calculation can be found in the second paragraph of the Regulations, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007. (presented in tabular form).

	Type of payment
	Wages that were accrued to the employee according to tariff rates, official salaries in fact for the time worked
	Wages for work that was performed, according to piece rates
	Salary in the form of a percentage of BP from product sales (this can also include the provision of any services, performance of certain works) or commission
	Wages that were not paid in cash equivalent
	Fees of employees who were accrued in media editorial offices, art organizations (employees must be on the list of these editorial offices/organizations), as well as payment for their labor, which occurs according to royalty rates
	Salaries that were accrued to teachers of educational institutions (this includes primary and secondary vocational education) for hours of work in excess of the established one, as well as the reduced annual teaching load for the current academic year (accrual time is not provided)
	Wages that were finally calculated at the end of the previous event of the calendar year are determined by the wage system (the time of accrual does not matter)
	Allowances, as well as additional payments to tariff rates/salaries for skill at a professional level, length of service/class/work experience, knowledge of a foreign language/academic title, degree/working with data that constitutes a state secret/expanding the service area/combining positions/ increase in the volume of work performed/team manager position, etc.
	Payments related to working conditions/increased wages for heavy work/night work/work in harmful, dangerous conditions/work on weekends, holidays/overtime
	Various bonuses and rewards provided by the remuneration system
	Other types of salary payments that apply to a particular employer

Situations where the billing period, namely 12 months, was not fully worked out mean that it included business trips, vacations, sick leave and other reasons. The periods, as well as payments for them that need to be excluded, can be found in paragraph 5 of Regulation No. 922 (shown in the table below).

	Time excluded from the billing period
	If the employee received average earnings based on the legislation of the Russian Federation, the exception was breaks for feeding the child, which are provided for by the Labor Code of the Russian Federation
	If the employee received benefits due to temporary disability/pregnancy and childbirth
	If the employee did not work due to downtime (the fault for downtime either lies with the employer or does not depend on the employer and employee)
	If the employee did not take part in the strike, but due to it was not able to perform his direct duties at the workplace
	If the employee took additional days off (paid) to care for a disabled child or disabled children
	If the employee has taken exemptions in other situations with full/partial retention of wages/without payment in accordance with the law

Thus, during excluded periods, the average salary must be calculated using a special formula, which is stipulated by paragraph 10 of Regulation No. 922. First of all, you should determine the number of calendar days in fully worked months using a certain formula. Thus, the number of calendar days in fully worked months of the billing period is determined by multiplying the number of fully worked months by the number of calendar days (necessarily the monthly average, which is equal to 29.3).

The next step is to calculate the number of calendar days in months that were not fully worked. For each such month, the general formula should be applied:

Number of days in a month not fully worked (calendar) = number of calendar days (monthly average - 29.3) / number of days in a month not fully worked (calendar) X number of days worked in a given month (calendar).

The number of days that are taken into account when calculating average earnings (calendar) = the number of days in fully worked months (calendar) + the number of days in incompletely worked months (calendar).

Salary (average daily) = the amount of payments that were accrued in the billing period / the number of calendar days that are taken into account when calculating the average salary.

Calculation of vacation pay when the billing period is not fully worked, using an example

A.A Petrov works at Alisa LLC, which uses the simplified tax system. From 07/01/2017 he goes on vacation for 2 weeks (14 full days). The billing period for calculating vacation pay is set as follows: from 07/01/2016. - 06/30/2017

In July 2016 he received annual paid leave for a full 28 days; in December of the same year, Petrov was sick for 10 days. As for the remaining months of the billing period, they have been worked out in full.

For the last 12 months (calendar) payments for A.A. Petrov amounted to 546,200 rubles, including vacation pay - 31,400 rubles, sick leave - 10,300 rubles.

In total, the employee worked 10 months out of the required 12, as well as 3 days (calendar) in July 2016. and 21 days (calendar) in December 2016.

The number of days that is taken into account when calculating wages (average) in fully worked months is 293 (that is, 10 full months X 29.3).

The number of calendar days for July is 2.83 (29.3 / 31 days X 3 days), for December 2016. - 19.84 (29.3 / 31 days X 21 days). The total number of days that are taken into account when calculating the average salary is 315.67 (293 days + 2.83 days + 19.84 days).

The amount of accrued income that will be taken into account during the calculation should not include wages (average) received during vacation, as well as financial assistance in the form of benefits due to temporary disability. For this reason, vacation pay should be calculated based only on income, which is equal to 504,500 rubles (546,200 rubles - 31,400 rubles - 10,300 rubles). Thus, the earnings (average daily) of A.A. Petrov is 1598.19 rubles (504,500 rubles / 315.67 days), he needs to accrue vacation pay as follows - 22,374.66 rubles (1598.19 rubles X 14 days).

Do I need to charge personal income tax/insurance contributions on vacation pay?

In the month when vacation pay was calculated for the employee and payment was made, the following should also be accrued for the entire amount:

Contributions to pension/medical/social insurance are mandatory. This is approved by Article No. 7, Clause 1 of Federal Law No. 212 dated July 24, 2009.
Insurance premiums due to accidents/occupational diseases. This fact is stipulated in Article No. 20.1 of Federal Law No. 125 of August 24, 1998.

When paying vacation pay, personal income tax should be additionally withheld (this fact is provided for in Article No. 208, paragraph 1, subparagraph 10 and Article No. 225, paragraph 4 of the Tax Code of the Russian Federation).

How is vacation pay reflected in accounting?

Under the simplified tax system (object = income-expenses), vacation pay, accordingly, reduces the tax base during their payment. In addition, the expenses should include insurance premiums that were calculated and paid from the amount of vacation pay. Expenses should reflect the entire accrued amount, including the amount together with personal income tax.

And with the simplified tax system (object = income), the amount of insurance premiums that are paid from vacation pay is included in the tax deduction at will (this is stated in Article No. 346.21, clause 3.1, subclause 1 of the Tax Code of the Russian Federation).

Accountants often have to calculate vacation pay. In fact, this is the second most popular operation after accrual and payment of salaries. We will tell you what nuances should be taken into account when calculating vacation pay in 2017. We will pay special attention to non-standard situations, of which there are many that arise when sending employees on vacation.

Note that the general rules for calculating vacation pay are quite stable and are rarely adjusted globally. However, minor changes in this area occur annually. So, first of all, find out the billing period, then determine your earnings. Then calculate your average daily earnings. And after that you will receive the total amount of vacation pay
(there are no problems with this if all other indicators are calculated correctly).

Billing period

Typically the billing period is 12 months before the month in which the person goes on vacation. What if the employee has worked for less than a year? Then take into account the time from the start date of work
until the end of the month before going on vacation.

Let's say an employee quits and then gets a job in the same organization again. In this case, the billing period is the time after re-employment. Do not take into account the months worked before dismissal.

At the same time, there are periods that must be excluded from the calculation - they are listed in paragraph 5 of Regulation No. 922. This is all the time when the employee did not work. For example, you were on a business trip or on any vacation, received social benefits, or were unable to work due to the fault of the organization or external circumstances (power outage, hurricane, etc.).

Weekends and holidays are included in the calculation period when calculating vacation pay in 2017. Even if a person was sick just before the holidays, and immediately after them he went on a business trip. These conclusions are in the letter of the Russian Ministry of Labor dated October 15. 2015 No. 14–1/B-847.

A special situation if the entire billing period consists of time that needs to be excluded. For example, a woman has been on maternity leave in the previous 12 months. And before that
on maternity leave. When calculating vacation pay, you must take into account the previous period equal to the calculation period (clause 6 of Regulation No. 922). Moreover, you need to take a period of 12 months, which was before all excluded periods. This is stated in the letter of the Ministry of Labor of Russia dated November 25, 2015 No. 14-1/B-972.

It also happens that before the billing period the employee did not actually have days worked,
and in it itself all the time needs to be excluded. In this situation, as the calculation period, take the days worked in the month in which the employee goes on vacation until the start date. The rule is essentially the same if a person goes on vacation in advance in the month of hiring (clause 7 of Regulation No. 922).

Earnings for vacation pay

When calculating your earnings, include all payments that are provided for by the remuneration system.
in your organization. That is, salary, bonuses, fees, allowances, etc. Also take into account compensation payments related to working hours and working conditions - regional coefficients and percentage increases in wages, additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays
and overtime. The full list of payments is given in paragraph 2 of Regulation No. 922.

When calculating vacation pay in 2017, they take into account the salary that was accrued in a separate division with a separate balance before being transferred to the head office of the organization. The same applies to the earnings of a part-time worker before transfer to the main place of work. The explanation is the same in both cases – the employer does not change.

There is also a list of payments that are not taken into account when calculating vacation pay. It is given in paragraph 5 of Regulation No. 922. These are payments from average earnings and of a social nature
(for example, material assistance).

note

If an employee is hired under a fixed-term employment contract for a period of less than a year,
the vacation order indicates a reduced working year depending on the term of the employment contract with the employee.

Separately, let’s talk about additional payments to temporary disability benefits and average earnings during a business trip. Such periods themselves and the average earnings accrued during illness or business travel are not taken into account.

Additional payments between the average salary and benefits are social payments. This means that these amounts are not included in the calculation of average earnings. The same applies to additional payment for sick time before salary or actual earnings.

But take into account the additional payment between the salary (actual salary) and the average earnings during the business trip. After all, this is part of the salary, and it must be taken into account when calculating vacation pay. Such clarifications are given in the letter of the Russian Ministry of Labor dated March 16. 2016
No. 14-1/B-226.

As for payments under civil contracts, do not take them into account. After all, these amounts are not provided for by the wage system.

Average daily earnings

The ideal situation is that a person has fully worked out the pay period and has been working for more than a year. Then it’s easy to calculate the average daily earnings. Divide your earnings for the billing period by 12 and 29.3 (average monthly number of calendar days). This is provided for by Part 4 of Article 139 of the Labor Code of the Russian Federation.

But if the billing period has not been fully worked out, you first need to determine the number of calendar days in the months that have not been fully worked out. Formula for calculating vacation pay
in 2017 this is:

If in the billing period the employee did not fully work for several calendar months, then determine the number of calendar days not fully worked for each of them,
and then add up. This will result in the indicator “Number of calendar days in calendar months not fully worked.”

Taxes and fees

Vacation pay is subject to personal income tax and insurance contributions. These amounts can also be taken into account
in expenses when calculating income tax and on simplification.

The easiest way with insurance contributions is to accrue vacation pay and no later than the 15th day of the next month we transfer all contributions in four installments (pension, medical, social, injury). Moreover, they transfer contributions in bulk along with contributions
from other payments to employees - salaries, bonuses, etc. By the way, vacation pay is calculated together
with contributions before the start of the vacation.

There is one trick about personal income tax. Typically, taxes are transferred the next business day after income is paid. But since 2016, personal income tax on vacation pay must be transferred to the budget no later than the last day of the month in which such payments were made. That is, you will have to issue a separate payment for tax on vacation pay (Clause 6, Article 226 of the Tax Code of the Russian Federation).

note

Personal income tax must be withheld from the payment of additional vacation days for employees engaged in harmful and dangerous work. This is due to the fact that these payments are not included in the list of income not subject to personal income tax (letter of the Ministry of Finance of Russia dated May 6, 2013 No. 03-04-06/15555.

There are difficulties with income tax if the vacation falls on two reporting periods. For example, a vacation begins in February and ends in March. According to the Russian Ministry of Finance,
in this case, vacation pay should be broken down by month. They say that labor costs, including vacation pay, are recognized monthly. And if you take into account lump sum payments, the principle of the accrual method will be violated. Although judges have long agreed that there is no need to split vacation pay, officials are adamant (letters from the Ministry of Finance of Russia dated June 9, 2014 No. 03-03-RZ/27643,
from 07.04. 2016 No. 03-03-06/2/19828, dated 10/25/16 No. 03-03-06/2/62147).

It is noteworthy that the Federal Tax Service of Russia at one time issued a letter with the opposite position: the costs of wages retained by employees during a vacation of several months are taken into account at a time in the reporting period in which they were generated and paid (letter dated March 6, 2015 No. 7 -3-04/614@). Tax officials argue their position by saying that vacation pay is paid to the employee no later than three days in advance.
before the start of his vacation (Part 9 of Article 136 of the Labor Code of the Russian Federation) regardless of the periods during which the vacation falls. In addition, the Tax Code does not indicate that vacation pay is taken into account in proportion to vacation days falling in different reporting periods.

For insurance premiums and personal income tax, it does not matter whether the vacation covers different months or not.
Everything is standard, as we described above.

There are no tricks with simplified taxation and UTII either. With the object “income” and “imputed”, vacation pay does not affect the amount of the single tax. If the object is “income minus expenses”, vacation pay is taken into account on the date of payment.

When to grant leave

In general, the right to the first annual leave at a new place of work arises for an employee after six months of continuous work (Part 2 of Article 122 of the Labor Code of the Russian Federation). Some employees, at their request, must be given leave in advance. But an employee can take vacation for the second and subsequent years of work at any time of the working year in accordance with the schedule.

Leave in advance must be provided to employees under 18 years of age, women before maternity leave, adoptive parents of children under three months of age, husbands
while their wives are on maternity leave, etc. These are the requirements of Articles 122, 123 and 267 of the Labor Code.

Also, the categories of those who are entitled to receive leave in advance may be listed in other legislation. For example, these are veterans (Article 14-19 of the Federal Law of January 12, 1995 No. 5-FZ).

How to calculate length of service for vacation

To figure out whether an employee can go on vacation, you need to know his length of service. The rules for calculating this value are set out in Article 121 of the Labor Code of the Russian Federation. We will use them, as in the past year, when calculating vacation pay in 2017.

So, the length of service that gives the right to basic paid leave includes not only the time of actual work. The length of service also includes the time when the employee did not actually work,
but in accordance with the law, he retained his place of work. For example, this is illness, holidays, medical examination, etc.

The length of service also includes time: forced absenteeism due to illegal dismissal or suspension from work and subsequent reinstatement to the previous job; suspension from work of an employee who failed to undergo a medical examination through no fault of his own. You can include other periods of time in your length of service if this is provided for in an employment (collective) agreement or a local act of the organization.

At the same time, the length of leave for leave does not include the time the employee is absent from work without good reason (including in cases provided for in Article 76 of the Labor Code of the Russian Federation) and the time of leave to care for a child until he reaches three years of age.

Let's talk separately about vacations without pay. 14 days of vacation at your own expense affect
for seniority for annual paid leave. But everything that is over 14 calendar days,
Do not include it in your vacation experience.

When vacation is postponed or extended

Annual leave can be postponed or extended. This can be done both during the current year of work (working year) and the next year.

Annual paid leave is extended or transferred to another period in the event of temporary disability of the employee. Another reason for transfer or extension is that a person performs state duties during his annual paid leave, if labor legislation provides for this to be exempt from work. The employer determines the specific dates to which the vacation is transferred, taking into account the wishes of the employee.

Also reschedule the vacation if vacation pay was not paid at least three days before the start of the vacation or if the employee was not notified two weeks in advance about the start date of the vacation. In these two cases, the employee writes a free-form transfer application, in which he indicates the desired dates for transferring the vacation.

Let us add that annual leave, with the consent of the employee, can be transferred to the next working year if the employee’s absence from work adversely affects the employer’s activities. The employee must use the leave no later than 12 months after the end of the working year for which the leave is granted. In other words, you can only transfer your vacation to the next working year.

Such rules are established by Article 124 of the Labor Code of the Russian Federation.

Duration of vacation

We have already mentioned that usually the duration of annual paid leave is 28 calendar days of paid rest. If an employee has the right to extended or additional leave, then when calculating vacation pay in 2017, all these days
needs to be folded. This will be the total duration of the vacation.

There is no limit on the duration of rest in a calendar year. So, if a person has accumulated unused days, he can, in agreement with the employer, take them all off at once. Let’s say an employee is entitled to annual basic paid leave of 28 calendar days. And over the last two working years he did not have 40 days of vacation. An employee has the right to use all these days within one calendar year.

These rules are established by Articles 115 and 120 of the Labor Code of the Russian Federation.

Be careful: when determining the length of vacation, non-working holidays should be excluded from the calculation. Moreover, both federal (specified in Article 112 of the Labor Code of the Russian Federation) and regional. The latter establish the authorities of the constituent entities of Russia. This procedure follows from the totality of the norms of Articles 22, 120 of the Labor Code of the Russian Federation, Part 1 of Article 72 of the Constitution of the Russian Federation, Article 4 of the Law of September 26. 1997 No. 125-FZ. The correctness of this approach is confirmed by Rostrud in paragraph 2 of the letter dated 12.09. 2013 No. 697-6-1.

When leave is granted in working days

For some categories of employees, vacation is set not in calendar days, but in working days.
In particular, two working days of vacation for each month of work are due to seasonal employees and people with whom the employment contract is concluded for a period of no more than two months
(Articles 291, 295 of the Labor Code of the Russian Federation).

All other employees whose vacation is set in working days in accordance with the law (for example, judges, scientific employees with an academic degree, etc.)
convert its duration into calendar days. To do this, calculate the duration of vacation according to a six-day workweek schedule when calculating vacation pay in 2017.

That is, from the start date of the vacation, count the number of working days of vacation according to the calendar of a six-day working week. This will determine the last day of your vacation. After this, recalculate the total vacation period into calendar days (Article 120, Part 5, Article 139 of the Labor Code of the Russian Federation).

How can you share your vacation?

An employee can take the entire vacation or divide it into several parts. The breakdown of vacation occurs by agreement between the employee and the employer’s administration. No additional documents are required. Simply, the date of granting each part of the vacation is recorded in the vacation schedule.

There is only one limitation: at least one of the parts of the divided vacation must be at least 14 calendar days. The employee can use the remaining days as he pleases.
That is, you can take a vacation even for one day. If, of course, the employer does not mind.

This procedure is established in Article 125 of the Labor Code of the Russian Federation.

Additional paid leave

In addition to regular annual leave, some categories of employees also have the right
for additional paid leave. These categories include (Article 117 of the Labor Code of the Russian Federation):

workers engaged in work with harmful or dangerous working conditions;
employees with a special nature of work;
workers with irregular working hours;
workers working in the Far North and equivalent areas;
workers whose provision of additional leave is provided for by federal laws (for example, “Chernobyl victims”).

Organizations, taking into account their production and financial capabilities, can independently establish additional leaves for employees.

The procedure and conditions for granting these leaves are determined by collective agreements
or local regulations.