How vacation pay is calculated for an employee, and in what period they should be paid to him, we told in ours. Are there any features of calculating vacations in January? And is it profitable to take a vacation in January 2018? We will talk about this in our consultation.
Vacation in January 2018: how to count
How to calculate vacation in January 2018? January vacation pay is determined by general rule: the number of vacation days multiplied by the average daily wage. And the average daily earnings are calculated by dividing the amount of wages actually accrued for the last 12 calendar months by 12 and the average monthly number calendar days(29.3) (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulations, approved by Government Decree of December 24, 2007 No. 922). The foregoing means that the calculation of vacation in January 2018 is made according to the following formula:
O \u003d ZP / (29.3 * M P + D N) * D Owhere O is the amount of vacation pay due to the employee;
ZP - the amount of payments accrued to the employee, taken into account in the calculation of vacation pay, for January-December 2017;
M P - the number of fully worked months in 2017;
D N - the number of calendar days in not fully worked months of 2017;
D O - the number of calendar days of vacation.
How to calculate vacation days in January 2018
Recall that the number of vacation days does not include those due to vacation period non-working holidays(Article 120 of the Labor Code of the Russian Federation). Therefore, it is especially interesting to consider the transfer of vacation days in January 2018.
Non-working (holiday) days in January 2018 for vacation are (Article 112 of the Labor Code of the Russian Federation):
Therefore, the calculation of the number of calendar days of vacation will depend on how the employee wrote the application. Vacation is usually issued from December to January 2018. For example, in the application, the employee asked for vacation from 12/25/2017 to 01/10/2018. The period includes 17 calendar days of vacation, which include 8 non-working holidays. Therefore, vacation pay will be calculated only for 9 calendar days. And the employee will leave the vacation on 01/11/2018.
The situation is different when the employee in the application indicated a specific number of calendar days of vacation. For example, from 12/28/2017 for 10 calendar days. How long will the vacation last in January 2018 with this option? In this case, vacation pay will be calculated for 10 calendar days, as indicated in the application, but the day of going to work will be shifted. How is the vacation in January 2018 carried over? The transfer of vacation in January 2018 is made for as many calendar days as non-working holidays will fall on it. In the case under consideration, if there were no non-working holidays in January, the employee would have to go to work from 01/07/2018. But since in the application he indicated a specific number of vacation days, and December 2017 had 4 calendar days of vacation, at the beginning of 2018 he has 6 calendar days left. And these 6 days will begin to be calculated after the end of the weekend, i.e. from 01/09/2018. In this case, it will be necessary to return to work only from 01/15/2018.
Is it worth taking a vacation in January 2018?
Due to the fact that in January 2018 the largest number of non-working holidays in the year (8), the number of working days with a five-day working week is minimal (17). So, with a salary calculation system, 1 working day in January 2018 is the most “expensive”. So, with a salary of 100,000 rubles, one working day in January 2018 "costs" 5,882.35 rubles. (100,000 rubles / 17 days). And in February 2018, with 19 working days, it will be “estimated” at only 5,263.16 rubles (100,000 rubles / 19 days). That is, for each day of vacation in January 2018, the employee loses, or rather, loses the most. That is why the use of January working days for vacation is usually not beneficial for an employee.
See examples of calculating vacation pay in 2019 in a new way - calculation examples will help you figure out what indicators you need to take for formulas and how to calculate them.
Vacation pay calculation in 2019: indicators
According to the Regulations on the peculiarities of the procedure for calculating the average wages(approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922), in order to calculate vacation pay, it is necessary to determine the duration of the billing period, the employee's earnings for this period and calculate the average daily earnings.
The following criteria affect the final amount of vacation pay:
- vacation duration;
- period;
- payments during the period;
- the average daily wage of an employee;
- coefficient for calculating the average earnings of vacation pay;
- work experience.
Vacation duration. The duration of the main vacation granted annually is 28 calendar days (Vacation can be split. One of the parts must be at least 14 days).
Leave can be increased by additional days. Additional vacations are mandatory in situations stipulated by the Labor Code and federal laws. A detailed list of cases in which the employer in without fail should provide additional vacation days, download below. The conditions for granting such leave can be taken into account in collective agreement.
To calculate the total duration of the vacation, sum the additional days with the main vacation.
The start date of the employee's vacation is regulated by the vacation schedule. To go on vacation not according to the schedule, the employee writes an application in any form (download the sample above) about the postponement of the vacation. If the employee does not belong to preferential category, the employer has the right to refuse to transfer him, in view of the current production situation. If an agreement on the transfer between the employer and the employee is reached, an order is issued to transfer the vacation (download the sample above).
We remind you that ahead of schedule, before the expiration of six months of continuous work, the following categories of employees can go on vacation:
- under 18 years of age;
- adopting a baby (up to 3 months);
- women in front maternity leave or immediately after it;
- beneficiaries on the basis of federal laws, for example, spouses of military personnel (clause 11, article 11 of law No. 76-FZ of May 27, 1998), Chernobyl victims (clause 5 of article 14 of law No. 1244-I of May 15, 1991) and others.
Article 128 of the Labor Code of the Russian Federation establishes the right of an employee to leave without pay. In this case, vacation pay is not calculated and paid. But it is important for an accountant to remember that administrative leave lasting more than 14 days affects the vacation period and the end date of the working year. If the administrative leave lasts more than two weeks, then the days of excess are not taken into account when calculating vacation pay and compensation assigned upon dismissal.
Example
The employee was hired on February 6, 2017. The working year, respectively, is from February 1, 2017 to January 31, 2018. Leave without pay - 30 days. The working year for which 28 days of vacation is due is from February 1, 2017 to February 16, 2018 (adjusted for 16 days). That is, the end date of the working year is shifted by the number of days exceeding the established limit (30-14=16).
The work year and the number of actual days of vacation due to an employee affect the amount of the vacation pay reserve.
Important! There are cases when an employer is obliged to release an employee on unscheduled leave (no more than five days), without pay, regardless of how long the employee has worked in the organization:
- loss of a close relative: children (including adopted children), parents (including adoptive parents), spouses, brothers and sisters (including half-blooded ones), grandchildren, grandparents;
- marriage;
- birth of a child.
Settlement period. According to the Labor Code, this is 12 months according to the calendar preceding going on vacation. The company can set its own period (for example, 3 or 6 months) by writing this rule in the collective agreement. However, such a change should not affect the situation of employees and reduce the amount of vacation pay.
If an employee has worked less than a full year, then the time actually worked by him is taken as the period.
The billing period excludes days spent on sick leave and days spent on parental leave. Full list cases is given in paragraph 5 of the Regulations approved by Government Decree No. 922 of 12/24/2007. Download from the link at the beginning of the article.
When determining the excluded days that fell on the vacation period, do not forget about the postponement of days off in 2019 (Decree No. 1163 of 01.10.2018). The vacation is automatically increased by the number of holidays that fell during the vacation period. These days are not paid.
Nuance! A holiday that falls during a vacation period is not considered to be a used annual vacation day.
If an employee was on vacation from December 23, 2018 to January 16, 2019, then when determining the calculation period for the next vacation, holidays will be counted as worked days.
It is possible that the period must be excluded from the calculation completely. Then the period preceding it is taken, which has been worked out completely. If it is also excluded, it is necessary to take into account current month and charges in it.
Downtime due to the fault of the employer is also excluded from the billing period. Downtime - suspension of work for a while due to production reasons. Companies themselves determine whether the reasons are sufficient for the introduction of downtime. For example, if supplies have stopped and a resumption is not expected in the near future, or significant equipment problems have been discovered, these are good reasons to introduce downtime.
How to take into account bonuses in average earnings
Formulas for calculating vacation pay in 2019
1. :
29.3 days - the approved number of days in a month (Decree of the Government of the Russian Federation of July 10, 2014 No. 642).
2. The billing period has been partially worked out or there are excluded periods:
Vacation pay formula:
Average daily earnings x Number of vacation days
Before transferring vacation pay, personal income tax must be withheld. It is important to transfer payments on time:
- holiday pay - no later than 3 days before the start of the holiday
- Personal income tax - no later than the last day of the month in which they are paid.
Vacation pay calculation in 2019: calculation examples
| Examples | Situation | How do we think | ||||
| Let's define billing period | Determine payouts | Determine the average income | Calculate holiday pay | Determine the amount of vacation pay payable to an employee | ||
| Billing period completed | Employee Ivanov V.I. wrote an application for annual leave from February 1 to February 20, 2019. The salary of an employee is 48,500 rubles. In December 2018, a one-time payment for the length of service in the amount of 10,000 rubles was accrued, in addition, the employee receives monthly travel compensation of 4200 and payment mobile phone 1200. The period has been worked out completely. | from February 1, 2018 to January 31, 2019, fully worked out. | To calculate, we take the employee's salary (48,500 x 12 months) and lump sum payment 10 000 rub. Travel and phone allowances are not wages. | 48,500 x 12 + 10,000 / 12 = 49,333.33 rubles | 49,333.33/ 29.3 x 20 days = 33,674.63 rubles. |
33,674.63 x 13% = 4,378 rubles 33,674.63 - 4378 = 29,296.63 rubles personal income tax in the amount of 4,378 rubles. We transfer on the day of payment of vacation pay. |
| Settlement period worked out partially | Employee Ryazanova A.Yu. wrote an application for vacation from June 3 to June 16, 2019. Salary - 37,500 rubles. The employee was hired on December 1, 2018, in April 2019 she received sick leave for 7 days - 10,000, salary for April - 28,125 rubles. |
The employee worked 5 full months (December, January, February, March and May): 5 x 29, 3 = 146.5 days. For a month with sick leave, we calculate the days using the formula: 29.3 x number of calendar days worked: number of calendar days in a month April: 29.3 x 22/30 = 21.49 days Total: 146.5 days + 21, 49 days = 167.99 days |
Salary for 5 full months and part of April, excluding sick leave: 37,500.00 x 5 + 28,125.00 = 215,625.00 rubles. | - | 215,625.00 / 167.99 days x 13 days = 16,686.26 rubles. |
16,590.47 x 13% = 2169.21 rubles 16,686.26 - 2169.21 \u003d 14,517.05 rubles. |
| Calculation of vacation pay for a new employee who received a bonus for hours worked |
The monthly salary of an employee is 40,000 rubles. In January 2019, he received an annual bonus for three months worked - 20,000 rubles. |
For employees who have worked for less than a year, the billing period is taken from the date of conclusion of the contract and up to the month of vacation. The period has been fully completed. The company accrued an annual bonus for three months - October, November, December. When calculating average earnings, the bonus must be included in full. After all, the employer accrued the bonus for the period worked in 2018, which does not exceed the calculated one. |
Earnings for the billing period - 420,000 rubles. (40,000 rubles × 10 months + 20,000 rubles). |
Average daily earnings: 420,000 rubles. : 10 months : 29.3 days = 1433.48 rubles. |
RUB 1433.48 × 7 days = 10,034.36 rubles. |
10,034.36 x 13% = 1304.47 rubles 10,034.36 - 1304.47 = 8729.89 rubles |
| Calculation of vacation pay for downtime due to the fault of the employer | From March 23 to March 31, 2019, a downtime was declared in the shop, as supply disruptions began. Worker Petrov V.I. goes on vacation from June 5 for 14 calendar days. |
From March 23 to March 31, the employee did not work due to downtime due to the fault of the employer. The rest of the days are full time. |
Income for the billing period - 590,000 rubles, including 5,000 - during downtime. |
The number of days in March by which earnings must be divided: 29.3: 31 × (31 - 9) = 20.79 days (590,000 - 5,000): (29.3 days × 11 months + 20.79 days) = 1705.09 rubles |
1705.09 × 14 days = 23,871.26 rubles. |
23,871.26 x 13% = 3,103.26 rubles 23,871.26 - 3103.26 \u003d 20,768 rubles. |
| Calculation of vacation pay when changing rates |
Until December 31, 2018, the employee worked part-time and received 12,000 rubles a month. From 1 to 14 November 2018, she was on annual leave. In November, the salary was 6,000 rubles, vacation pay - 8,000 rubles. Since January 1, the employee has been working for full time, salary - 24,000 rubles. According to the results of the first quarter, she also received a bonus of 20,000 rubles. From July 3, the employee goes on vacation for 12 days. |
Income for the period: 12 000 rub. × 5 months + 6000 rub. + 24 000 rub. × 6 months + 20 000 rub. = 230,000 rubles. |
Determine the number of days in the billing period: (11 months × 29.3 days (30 days – 14 days) : 30 days × 29.3) = 337.9 days The average daily earnings when calculating vacation pay will be: RUB 230,000 : 337.9 days = 680.67 rubles. When needed: if the employee wants to receive leave at his own expense for a good reason. Such leave is granted to the employee only on the basis of his written application. | |||
ahead new year holidays, and each of us is already making plans for how interesting and useful it is to spend these days of rest donated by the state. But there are those among us who go on vacation in the winter, so it is quite logical that they are interested in the question: « Do holidays include New Year's Eve?»
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In this article, we tried to figure out what is provided for by law in the case when holiday falls on vacation what is the production calendar and what are the features of paying for such days of rest.
Vacation and holidays. When do we leave for work?
So, every person engaged in labor activity is supposed to have a time when a person rests from work. The standard vacation time is 28 calendar days. These days a person can use as a whole, or can be divided into parts. For certain categories For employees, legislation establishes additional days of rest in addition to the main vacation, which is associated with harmful working conditions for workers and specialists, their labor functions and other factors. For example, for teachers, the total vacation time is 54 days, for civil servants - 30 calendar days plus additional days for work experience, etc.
To ensure a balanced working regime in the organization and to coordinate the holidays of employees, it is compiled annually in any organization. It should be approved no later than 2 weeks before the beginning of the year.
It is made on the basis of the average earnings of the employee for the previous year. And vacation pay must be paid no later than 3 days before going on vacation.
Vacation is calculated in calendar days, and holidays are not included in its duration. Subject to the coincidence of vacation days and holidays, the law provides for the extension of vacation, because all citizens of the country have a rest on this day.
Recall that holidays in our country are: New Year and Christmas holidays from January 1 to 8, Women's Day on March 8, Spring and Labor Day on May 1, Victory Day on May 9, Russia Day on June 12, Unity Day on November 4. Moreover, if a holiday falls on a weekend (Saturday or Sunday), then the law assumes its transfer to the day following the holiday. This rule does not apply to the New Year and Christmas holidays, when the due days off are transferred to other days of the year. All these transfers of days of rest must be taken into account in, subject to approval no later than December 1 of the previous year.
In addition to indicating weekends, holidays and the above-described transfers, the production calendar must also contain information on the basic duration of working hours by month of the year and in general for the year in hours and days. It serves as the basis for scheduling vacations, calculating the start and end dates of the vacation.
The current labor legislation describes in some detail all the intricacies of formalizing rest days due to citizens, as well as extending vacations in connection with holidays. More than a dozen articles of the legislative act are devoted to this:
Article 112 lists the main holidays that are non-working days. It also provides information on the process of transferring holidays that fall on weekends;
articles 114-128 provide detailed information about all types of holidays and the nuances of their registration in relation to various enterprises;
article 153 talks about the procedure for remuneration of citizens if the work they perform falls on a weekend or holiday.
Article 112 of the Labor Code of the Russian Federation. Non-working holidaysNon-working holidays in Russian Federation are:
January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays; (as amended by Federal Law No. 35-FZ of April 23, 2012)
January 7 - Christmas;
February 23 - Defender of the Fatherland Day;
March 8 - International Women's Day;
May 1 - Spring and Labor Day;
May 9 - Victory Day;
June 12 - Day of Russia;
November 4 - National Unity Day. (part one as amended by Federal Law No. 201-FZ of December 29, 2004)If a day off and a non-working holiday coincide, the day off is transferred to the next working day after the holiday, with the exception of days off coinciding with the non-working holidays specified in paragraphs two and three of part one this article. The Government of the Russian Federation transfers two days off from the number of days off coinciding with non-working holidays specified in paragraphs two and three of part one of this article to other days in the next calendar year in the manner established by part five of this article. (as amended by Federal Law No. 35-FZ of April 23, 2012)
Employees, with the exception of employees receiving a salary (official salary), are paid additional remuneration for non-working holidays on which they were not involved in work. The amount and procedure for paying the specified remuneration are determined by the collective agreement, agreements, local regulations adopted taking into account the opinion of the elected body of the primary trade union organization, and the employment contract. The amounts of expenses for the payment of additional remuneration for non-working holidays are included in the cost of wages in full size. (Part three as amended by Federal Law No. 90-FZ of June 30, 2006)
The presence of non-working holidays in a calendar month is not a basis for reducing wages for employees receiving a salary (official salary). (Part four as amended by Federal Law No. 90-FZ of June 30, 2006)
In order to rational use employees of weekends and non-working holidays can transfer days off to other days by federal law or a regulatory legal act of the Government of the Russian Federation. At the same time, the normative legal act of the Government of the Russian Federation on the transfer of days off to other days in the next calendar year is subject to official publication no later than one month before the corresponding calendar year. The adoption of regulatory legal acts of the Government of the Russian Federation on the transfer of days off to other days during the calendar year is allowed subject to the official publication of these acts no later than two months before the calendar date of the day off to be established. (in ed. federal laws dated 06/30/2006 N 90-FZ, dated 04/23/2012 N 35-FZ)
It should be noted that in addition to the holidays established at the state level, regional holidays can also be introduced at the level of the subject of the Russian Federation. This right to the authorities of the regions is provided for by labor legislation. However, the number of such holidays is limited to two or three. In most cases, such holidays include religious holidays.
For the convenience of determining the end of a vacation in cases where it coincides with holidays, it is advisable to be guided by the following hint table.
Holiday extension due to public holidays
Is it possible to take vacation only on working days?
As we remember, vacation is issued in calendar days, respectively, it includes both working and weekends. They are paid according to a single principle and generally form a single array. However, the opinion of the law as to whether it is allowed to issue a vacation only for working days is set out in article 125 of the Labor Code of the Russian Federation. It says that the employee has the right to divide the vacation into parts, and only one of them should be at least 14 days, and the rest can be taken in very small shares - for 1-2 days or more at the request of the employee himself. Thus, part of the vacation may well fall exclusively on working days. Using this mechanism, an employee can distribute his legal rest and arrange a vacation in such a way as to exclude rest days from falling on holidays.
Concerning payment for vacation days that fall on holidays , here are some rules to keep in mind:
Despite the fact that national holidays extend the vacation, they are not subject to payment;
since vacation is calculated in calendar days, payment on general principles Weekends included in it are also subject to.
Particular attention should be paid to the situation when the holidays established at the federal level are working dates in the organization. In this case, if an employee goes on vacation in the period from January 1 to January 8, then, logically, vacation pay should be accrued to him for these days, and leave for them should not be extended. But the legislation does not contain clarifications on this topic. Therefore, in this case, in addition to the proposed options, 2 more are possible: when a person receives payment only for those days that do not fall between January 1 and 8, or takes out a vacation on these days at his own expense.
These are the features of registration and payment of days of rest, which should be taken into account personnel service, if vacation falls on public holidays in 2017.
All these questions concern not only novice personnel officers and accountants. Let's figure it out.
Situation 1. Vacation starts in December, ends in January
In this case, vacation is usually issued (see). But keep in mind that the "red" days (which are eight days in a row from January 1 to January 8) are not included in the vacation, we jump over them, counting the calendar vacation days.
Example.
It is necessary to provide leave for 14 calendar days from December 28. We consider: the beginning is December 28, the last day of vacation is January 18. That is, the vacation will actually last 8 days more. Although we will accrue vacation pay for only 14 calendar days, since we provide vacation of just such a duration. And so we think, regardless of what schedule and in what mode the employee works.
Situation 2. Is it possible to provide leave from January 1?
Yes, the Labor Code of the Russian Federation does not establish a ban on granting leave from a weekend or holiday. Annual leave can start on any day set by , even from January 1st. But in this case, all days from 1 to 8 January not will be included in vacation days, they will be considered just days off and will be indicated in the report card with the letter "B"
Example.
It is necessary to provide leave from January 1 for 20 calendar days. We consider: the beginning is January 1, the last day of vacation is January 28. from January 1 to 8 in the report card - days off, from January 9 to 28 - vacation days.
Situation 3. According to the schedule, working days fall on the New Year holidays. Is it possible to provide leave only for public holidays?
No, the law does not provide for such an option. If the employee wants to take a break only for the New Year holidays, and you don’t mind, then you can provide a vacation from January 1 to January 9. That is, it is necessary to include at least one non-holiday day in this period.
Example.
We provide annual leave for 1 calendar day from January 1. We consider: the beginning is January 1, the last day of vacation is January 9. In fact, the employee will rest for 9 days.
Situation 4. The employee fell ill on holidays while on vacation.
This situation often occurs in my practice. Apparently, the tension of the past year is affecting, or perhaps an overzealous meeting of the new one. By the way, getting sick on New Year's Eve is quite profitable - you get a salary for January, and disability benefits for all days of illness.
Let's return to our situation. The employee fell ill, and part of the period of disability fell on holidays. How many days do you need to extend your vacation? Vacation is extended by the number of days in which the period of illness coincided with the vacation. And since holidays are not holidays, they do not serve as a basis for its extension.
Example.
Leave was granted from December 28 to January 18. Disability period from January 3 to January 10 (8 calendar days). We extend the vacation only for 2 days, which coincided with non-holiday days (January 9 and 10). The last day of vacation, taking into account the extension, is January 20.
The employee went on vacation in January 2018. How to count vacation days? Do holidays affect its duration? The answers to these and other questions in the article.
What is the total length of vacation
Before answering the question of what to do if an employee takes vacation in January 2018, how to count vacation days, let's figure out how many vacation days an employee can take.
According to the provisions of the Labor Code of the Russian Federation, the minimum duration of annual leave is 28 calendar days. And the employer, on his own initiative, can establish paid leave of longer duration for his employees by writing this in a collective agreement, local normative act organizations or directly employment contracts with workers.
How to count days if the vacation fell on holidays
If non-working holidays fall during the period of the employee's vacation, then they are not included in the number of vacation days and, accordingly, are not paid. January has the most public holidays.
- January 1, 2, 3, 4, 5, 6, 8 - New Year holidays;
- January 7 - Christmas;
And if an employee goes on vacation in January 2018, how to count vacation days? Let's look at an example.
Example. An employee of Alpha LLC Ivanov I.S. wants to take vacation from December 31, 2017. He plans to use all 28 days of his vacation. In addition to the main vacation, Ivanov I.S. 3 additional vacation days are due for irregular working hours. The employee also wants to use these days in full. Therefore, Ivanov I.S. applied for a vacation of 31 days (28+3).
An employee of the personnel department calculated when Ivanov I.S. must go to work. It turned out that, taking into account the holidays, from January 1 to January 8, Ivanov will rest for 39 days. He needs to return to work on February 8, 2018.
An employee of the personnel department drew up a vacation order, in which he indicated that the vacation was granted for 31 calendar days - from December 31, 2017 to February 7, 2018.
The accountant paid only 31 days of vacation.
Suppose an employee wants to take a vacation from January 1st to January 8th. Can he be granted such leave? The legislation does not provide a clear answer to this question. On the one hand, nothing prohibits giving an employee a vacation on a holiday. At the same time, in this case, all days must be excluded from the total number of vacation days, and then in the vacation order you will have to write: 0 calendar days of vacation. It turns out that there is no point in making such a vacation.
In this case, the employee can be offered to include at least one day off or a working day in his vacation. For example, from 1 to 9 January. Then the employee will be given one paid vacation day.
See also: Vacation with subsequent dismissal: how to properly arrange in 2018
How to count vacation days with a shift schedule
If an employee who has a shift work schedule wants to take vacation in January 2018, count vacation days in the same order as above.
If the holiday is a working day according to the schedule, the vacation must still be extended by the number of holidays that fall on this period.
How to count vacation days if an employee falls ill on a holiday
Suppose an employee took holiday in January 2018. How to count vacation days if he fell ill on a holiday that falls on a vacation period?
In this case, the employee's vacation must be extended for all sick days, including those falling on holidays. Such explanations were given by the FSS of Russia in a letter dated 06/05/2007 No. 02-13 / 07-4830.
