How vacation pay is calculated: calculation examples

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The concept of leave in relations between an employee and an employer was introduced by Vladimir Ulyanovich Lenin in 1918. Since then, Russians have no idea what it's like to work without paid leave. The term for the bulk has not changed - it is almost a month, which is set for the fully worked twelve months. But how are vacation days calculated financially?

Social package

Many employers brag about the fact that they have a full social package when applying for a job. And what is it and what is the benefit of it to the employee? This is a set of benefits and social benefits, including those that are not mandatory for the Labor Code of the Russian Federation. Some confuse social guarantees and social package. The guarantees that any company that employs employees under an employment contract must give are as follows:

• lunch break;
• guaranteed labor safety;
• social protection and support for pregnant women;
• paid sick leave;
• vacation.

That is, what the employer cannot but provide to the employee. And vacation there is included in these guarantees. You can not arrange a person to work and not provide him with rest. That is, any officially employed worker may not worry that he will be left without a penny if he gets sick, gets pregnant, or just wants to go on vacation. Even if the employer does not brag about the social package.

More generous employers can provide an extended benefits package. It may include approximately the following benefits and guarantee the employee payment of the following costs:

• food;
• for sports;
• on the VHI policy;
• for travel;
• gifts and tickets for children's activities;
• vouchers to children's camps and sanatoriums;
• payment for housing.

And the employer boasts of this because they are not obliged to provide such benefits by law, and all the above-mentioned opportunities are a huge advantage. This makes the workplace more attractive.

Views

Vacation is generally considered to be rest during working days, lasting more than one day in a row, in which the employee retains a job. The Labor Code provides for five types of leave:

• annual paid;
• administrative;
• training;
• care for a child up to 1, 5 and up to 3 years old;
• maternity.

Sick leave is not considered a vacation by the Labor Code, since it is given only onstate of he alth. Rest is divided into paid and unpaid. And in the first case, many are interested in how vacation pay is calculated. In general, the amount depends on the average salary of a particular worker.

Calculation

You can calculate them both with the help of numerous online calculators, and on your own. There is nothing complicated in the calculations, but the accrual system will become clear and where this amount comes from.

For regular vacation pay, the formula is:

(average daily earningsnumber of due days) - personal income tax=payout amount.

To calculate any vacation, you first need to calculate the amount that the employee received on average per day of work. And the period for which vacation pay is calculated varies for some types of vacation, and such a period is called a settlement period. In the case of parental leave, maternity leave, this is the last two full working years. For a regular regular one, these are the previous 12 calendar months. At the same time, the duration of each month for the convenience of calculation is equated to 29.3 days. That is, the amount that the employee received for the billing period is taken and divided by 29.3 times the number of months in the billing period.

For example, if an employee received 480 thousand rubles in the previous 12 months, then they should be divided by 29.312=351.6. It turns out 1365.2 rubles - this is the average daily earnings of this particular employee for Last year. Now this amount must be multiplied by the number of days on which a persongoing to rest. This will be how vacation pay is calculated for the year.

But how are vacation days calculated if the employee has not worked the full billing period? This is necessary if the employee wants to go on vacation six months after the start of work. Then the following is done:

1. The number of full months worked is calculated.
2. This number is multiplied by 29, 4.
3. Now, in the remaining incomplete months, the number of actually worked days is calculated.
4. 29, 4 is divisible by this number, if the month is not completed at all, then this number is 0.
5. Now multiplied by the number of days actually worked, calculated separately each month.
6. All received numbers are added up.
7. This number is divided by the amount that the employee received for the billing period.

Through such cunning calculations, the average daily earnings of someone who has worked for an incomplete billing period are calculated.

For example, an employee receives a fixed monthly salary of 40,000 rubles. During the year he worked 6 full months and 15 days and received 260 thousand rubles. The number of full months 6 is multiplied by 29, 4 turns out to be 176, 4. The seventh month he worked for 15 days, we divide 29, 4 by 15 we get 1.96. For 5 months he did not work at all, this is 0. Add 176, 4, 1, 96 0 we get 178, 4. Divide 260,000 by 178, 4 and get the average daily earnings of 1457, 4.

According to article 136 of the Labor Code, vacation pay must be paid within 3 working days from the date of adoptionstatements. All amounts received will be as they appear before withholding personal income tax or personal income tax for short. That is, at the output, the employee will receive 13% less. Part-time workers, like any other, are en titled to all types of leave.

Another

Any work requires a timely rest, otherwise the productivity and concentration of the worker fall. Therefore, the Russian Federation provides for annual paid leave. It is 28 days and is given once a year. For the first time, part of it, that is, 14 days, can be claimed after six months of continuous work. The following categories have longer vacations:

• disabled;
• teachers and lecturers;
• minors;
• rescuers and firefighters;
• employees of the court and prosecutor's office;
• doctoral workers;
• PhD workers;
• employed in hazardous work;
• workers in the Far North and equivalent areas;
• cops.

But most often the vacation is divided into two parts and rest every six months. According to the Labor Code, an employer must send an employee on a well-deserved vacation at least once a year, which is why it is called annual. Previously, it was possible to take this weekend with money, now it has been excluded so that employers do not force employees to do this, since most often an employee leaves in the middle of the work process and a break in his work causes some inconvenience to the organization. It is necessary to introduce other employees into the course of his activities, somehowclose the staff gap without hiring anyone.

For more details on the provisions on this leave, see Article 122 of the Labor Code of the Russian Federation.

Administrative

This is the name of a vacation at one's own expense. That is, the employee leaves for an indefinite number of days, while maintaining his workplace. At his own expense means that these days he is not paid in any way, and his salary is reduced in proportion to the unfinished days. In this case, vacation days of the employee are not spent. Therefore, how vacation pay is calculated during administrative rest is not a question at all.

You can get it only for a good reason or by agreement with your superiors. If the reason for the boss does not seem important enough, he has the right to refuse the employee.

The Labor Code provides for only three cases when an employee has the right to insist that he be given such leave for up to five days:

• marriage;
• death of a first-order relative;
• the birth of his child.

In addition, there are certain categories of citizens who are en titled to receive such leave for no reason:

• participants of the Second World War;
• pensioners;
• disabled;
• parents and spouses of servicemen and persons equated to them who died in the line of duty.

In other cases, the reason is formulated as family circumstances or another. Whether the reasons are valid and to give administrative leave to the employee or not, the employer himself decides. If agreed with the employer or there are sound reasons, it is enough to write a statement in writing and give it to the boss.

Maternity

Women who are planning a pregnancy or are already pregnant are concerned about how maternity leave is calculated. All payments that pregnant women receive at work after 7 months of conception are called "maternity leave" in the common people, but they do not have such an official name. Moreover, there are several types of them, and they all have different names. The first step is maternity leave. It is provided for a period of 70 days before and 70 days after the expected birth. This date is determined by the gynecologist and reflected in the sick leave. If the birth is complicated or the pregnancy is multiple, then this period increases. With complications and premature birth - for 16 days, with a successfully resolved multiple pregnancy - for 54 days.

At its core, maternity leave is a sick leave that is given to a woman due to her temporary disability. Each of the 140 sick days is paid as the average working day for the previous two years.

It is calculated according to the following formula: all wages accrued for the last two full years worked, excluding vacation and sick pay, are divided by 730 if the years were not leap years, and 731 if one was a leap year.

The following package of documents must be submitted to the accounting department at the 30th week of pregnancy:

• sick leave issued at the antenatal clinic;
• certificate of registration up to 12 weeks (optional for receiving vacation pay);
• a statement in writing.

After that, within 3 working days, the entire amount will be credited to the employee's salary account. The payment has a minimum amount, which in 2018 is slightly less than 9.5 thousand rubles. Full information about this vacation is reflected in Article 255 of the Labor Code of the Russian Federation.

Babycare

Immediately after the end of maternity leave, a woman has the right to take parental leave, first up to 1.5 years, and then extend it to 3 years. Such days off can be taken not only by mother, but also by father, grandmother, grandfather or any other relative who will take care of the baby. How is parental leave calculated? The following formula is used for this:

average daily earnings × 30.4 × 0.4=monthly benefit amount.

In all regions of Russia, allowance is paid for caring for a child up to a year and a half. But up to three years, not in all.

If an employee returns to work before the end of parental leave, her benefits will be terminated. Unlike maternity leave, this leave can be taken by any guardian of the child. The time spent in it counts as professional experience.

The way vacation pay is calculated after parental leave depends on whether the woman had non-vacation days or not. If there are none, then new vacation days do not accumulate during the decree.

There is also such a moment that, according to the Labor Code, a woman who has just left the decree has the right to take vacation pay out of turn, that is, to continue her decree with them. And this weekend should last at least 28 days, provided that she has so many non-vacation days.

How vacation days are calculated after the decree in terms of quantity:

1. The days that the employee did not take off before the decree are summed up.
2. The number of days that she ran into while she was on maternity leave is taken.
3. The sum is added up.

You need to take into account that during parental leave, vacation days are not accrued. Full information about this type of recreation is reflected in Article 256 of the Labor Code of the Russian Federation.

Sick leave

It is not actually a vacation. This is a break due to he alth reasons. Despite the fact that it is issued in the same way as maternity leave - with the help of a sick leave. But pregnancy is a special case, it is not a disease, but a special condition in which a person is temporarily unable to work.

183 Article of the Labor Code guarantees the employee that if he cannot perform his duties for he alth reasons, he can take sick leave. To do this, you need to issue a sick leave in accordance with all the rules in an accredited he althcare institution that has a license for the examination of temporary disability. It may not only be a diseasethe worker himself, but also someone under his care, such as a small child or a disabled person.

But how are vacation pays calculated when taking sick leave? For this, as with all types of vacation, the average daily earnings are taken. For its calculation, the last two years are taken. But with the proviso that the percentage of payment will depend on the total length of service:

• up to 5 years is 60%;
• 5 to 8 years is 80%;
• more than 8 years is 100%.

Sick leave is paid not only for working days, but also for all calendar days. In order to take into account the entire length of service in the previous job when switching to a new job, upon dismissal, you need to order a certificate in the form 182n at the place of requirement.

How vacation pay is calculated upon dismissal

According to the Labor Code, all vacation days not taken off are paid to the employee immediately if he quits. Regardless of the reason for the dismissal, these days will be included in the total amount of the calculation.

How is vacation pay calculated upon dismissal and what is the billing period? In this case, the payment is called compensation for unused vacation, and earlier it could be taken instead of rest and continue working, but now it is paid only upon dismissal. The billing period for such compensation is the last 12 months that preceded the month of dismissal. How is the amount of vacation pay calculated upon dismissal? As well as for an employee who continues to work, there is no discrimination.

Workers onsummation of working hours

If an employee's working time is calculated not in days, but in hours, then his vacation pay is considered a little differently. The difference is that for him you need to calculate not the average daily earnings, but the average hourly. That is, the formula for calculating vacation pay will look like this:

(average hourly earningsnumber of due days) - personal income tax=payout amount.

And you can calculate it like this:

1. Sum up the number of hours worked in a year.
2. Calculate the amount he received for the year.
3. Divide the amount received by the number of hours.

For example, an employee received 20 thousand rubles. a month and worked 40 hours a week. There were 52 weeks in a year. (2000012) / (5240)=115.4. This means that the average worker received 115.4 rubles per hour. Now we need to calculate how many hours on average he worked per day. That is, 40 hours divided by 5 (the number of days in a work week), where 8 is the number of hours per day. 8 hours multiply the average hourly 115, 4, you get 923 - this is the amount that is due to him for the day of vacation. That is, with a vacation of 28 days, he will receive 25,844 rubles.