Vacation calculation: formula, example. Calculation of parental leave

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

Calculating vacation pay is a very important issue for both the employer and the employee. Far from the intricacies of accounting, it may seem to people that it is quite simple to charge an employee the amount due for payment. However, there are many nuances in this case that must be taken into account in order to draw the right conclusions.

So, you need to take into account how many days the employee worked before the start of his vacation, whether he had sick days, absenteeism, days "at his own expense", etc. All these points directly or indirectly affect the processes of determining vacation pay.

Basic ingredients

Let's consider the main items that are taken into account when calculating vacation pay:

• Time the employee was actually on vacation.
• Average vacation time is 28 days;
• If an employee has been working for less than a year, then leave can be granted only after six months from the start of work. There are some exceptions here too.
• Vacation is divided into parts, and each part must be paid before it begins.

Initi althe data included in the formula for calculating vacation pay are:

• Real vacation time in days. This parameter is easy to determine.
• Average salary. This indicator must be calculated, as will be discussed below.

Changes in calculations since 2017

The procedure for accruing vacation pay has remained constant for a long time. Due to the fact that many holidays appeared in the country in 2017, we had to revise the vacation calculation formula. It should be noted that the determination of the average salary level requires close attention, since the accrual of vacation pay depends on this amount. Considered:

• Surcharges.
• Salary according to the profile of work.
• Awards.
• Supplements to bet.
• Surcharge for discharge.
• Sum for seniority.
• Additional payments for harmfulness.

Let's consider a specific calculation example that has been used since 2017.

Let's say an employee of the company wants to go on vacation for two weeks (for 14 days). Working conditions:

• From 1.03.2016 to 1.04.2017 the time was fully worked.
• 450,000 rubles were accrued for the working year
• From the amount of accruals 35,000 rubles. make up the amount of tuition, 37,000 rubles - payment for sick leave.

Deduct these amounts from the accruals:

450000 - 35000 - 37000=RUB 378000

Next, divide the amount received by 12 months and by a factor of 29, 3.

378000 / 12 / 29, 3=1075.08 RUB

Multiply thisamount for the number of vacation days:

1075, 08 x 14=15051 rubles. This was the amount of vacation pay.

Let's look at how to determine the average salary.

The basis for such a calculation is laid down in the Labor Code of the Russian Federation (Art. 139).

The following options are used:

• All amounts actually accrued to the employee.
• All payments are summed up a year before going on vacation (i.e. 12 months);
• Average earnings per day is the quotient of the total amount of payments divided by twelve months and the number 29, 3.

Thus, the formula for calculating the average daily earnings for vacation pay is:

ZP avg=(OB / 12) / 29, 3 (rubles).

How to calculate vacation period

This value is no less important than the accrual of monetary amounts. The formula for calculating the vacation period in the form of a conditional number of days worked is as follows:

RD=29, 3 x Mon + RNM / DNM x 29, 3 x KNM, where:

• Month - the number of fully worked months.
• РНМ - the number of calendar days in the worked period in partial months.
• DNM - the number of calendar days in incomplete months.
• KNM - the number of partial months in the period.

The value 29, 3 has been established by law and has been in use since 2017.

The value of the vacation duration is determined by the formula:

• TO=(OSDTK/12) – ON, where:
• TO - vacation duration (days).
• OS - vacation experience (months).
• DTK - number of daysvacation for a full year of work (28 days).
• PO - the number of vacation days used.

In this case, the following values are not taken into account in the OS indicator:

• Days of absenteeism.
• Being on parental leave.
• Vacation time at own expense, starting from the 15th day.

How the cash amounts for the full year are calculated

Going on vacation and calculating vacation pay are possible in two scenarios:

• For the twelve months before going on vacation, the employee worked constantly, he had no periods of incapacity for work (vacation, sick leave, business trip). This happens very rarely.
• 12 months worked, among them there are days of incapacity for work, which were paid according to average earnings, or unpaid days. Such periods are excluded from the calculation of the number of days.

Let's consider how vacation is calculated using the formula in the first case:

O=ZPsr x H, where:

• O - the amount of vacation pay (thousand rubles);
• N is the number of vacation days.

Calculation of vacation pay in the presence of days of incapacity for work

Let's consider how vacation is calculated using the formula in the second case:

O \u003d H x ZPsr / (29, 3 x 11 + 29, 3 x F / K), where:

• F - actually worked days in an incomplete month.
• K is the number of days in an incomplete month.

Let's consider the variant of calculating the vacation using the formula, provided that the income is 0.

The following procedure is provided:

• If the income was in the periods preceding the vacation, then the calculation period is made based on the accruals for those months.
• If there was no income at all, then the calculation is carried out according to the days that were worked out in the month of going on vacation.
• If there is no income at all, then the calculation is based on salary.

How premiums are calculated

Bonuses are part of the employee's income, but their inclusion in the calculation has its own characteristics:

• The influence is exerted by the period with which they are charged.
• The basis for awarding the premium is taken into account.

The following remunerations are taken into account in the employee's income when calculating leave according to the formula:

• Monthly.
• Accrued over a long period.
• Annual.

The increase in salaries and tariffs also affects the average earnings.

How to calculate leave in case of dismissal

If an employee quits and receives a payroll, then he is en titled to compensation.

Let's consider the calculation of vacation upon dismissal of an employee.

The traditional formula is:

СЗДн=ЗП year / 12 / 29, 3, where:

• СЗДн - average daily earnings (thousand rubles).
• ZP year - the annual salary of an employee (thousand rubles).

According to the rules adopted in 2017, the calculation of leave upon dismissal of an employee can be represented by the formula:

CCW=SZDn xNDO where:

• СЗДн - average daily earnings (thousand rubles).
• NDO - the number of unused vacation days.

If an employee quits in the middle of the year, then the number of days is counted as the period of time that he worked. So, for 1 calendar month, an employee has 2.33 vacation days.

Let's give a more complicated example: an employee worked for 10 months and decided to quit on the 9th.

The algorithm is:

1. 10 months x 2, 33=23, 3 (the number of days of his vacation).

2. Rounding 23.3 to 23 days.

3. Calculate compensation: 23 x 1075.08 (salary from the example above)=24727 rubles

How to calculate parental leave

This leave is a social guarantee that is provided to a citizen at the place of work.

To calculate parental leave for up to one and a half years, you must adhere to the following sequence:

• Calculate the period to determine the amount of payments.
• Sum up all the employee's income that he received during the billing period.
• Define the number of settlement days to be taken into account in the accrual process.
• Compare each year's earnings against the social contribution limits.
• Determine the average daily wage (according to the values obtained in paragraphs 2 and 3 above).
• Compare the indicator from the fourth paragraph with the minimum stipulated values, that is, the average daily wage indicated in the minimum wage.
• Comparethe indicator from the fourth paragraph with the maximum stipulated values, which are established by the regulations.
• Get the value of the parental leave calculation

Let's take a concrete example. Period: from 2017-21-04 to 2017-30-06.

Benefit starts on April 21, 2017.

Average daily allowance in April 5582, 39:30=186.08 rubles

April benefit amount will be:

186, 08 x 10 (days of the month)=1860, 8 rubles

In May, the amount of the allowance will be 5582.39 rubles. (average monthly salary for 31 days).

In June, the amount of the allowance will also be 5582.39 rubles

The amount of the benefit to be reimbursed from the FSS will be 13025.58 rubles

How to calculate vacation pay after the decree

Let's consider how vacation pay is calculated after maternity leave.

An example of vacation calculation will look like this.

Assume that an employee was on leave in B&R from April 2014 to August 2014. She was on leave to care for a child under three years of age from August 2014 to June 2017.

Then the worker took another 28 days.

It should be noted that in order to calculate vacation pay after maternity leave, you need to take the period of 12 months that preceded the B&R leave, that is, from April 2013 to March 31, 2014.

The amount of salary was 20,000 rubles.

Calculation:

20000 x 12/29, 3/12 x 29=19112, 63 rubles

How to calculate vacation pay under harmful working conditions

Employees in the presence of dangerousindustries, in accordance with the Labor Code, the employer draws up additional leave with payment at the average wage. The minimum duration of such additional rest shall be 7 days. The employee's vacation period is specified in the Labor Agreement on the basis of the Collective Agreement, as well as based on the results of an assessment of the working environment at the enterprise.

The calculation starts with the following formula:

Mv=Dv / (Dg /12), where:

• Mv - the number of months that the employee worked in harmful conditions.
• Dv - the number of days of harmful work.
• Dg - the number of days worked per year.

The formula for calculating leave for harmful working conditions is as follows:

OT=Мv x Dnorm/12 - Disp, where:

• FROM - vacation duration (days).
• Mw - number of months worked.
• Dnorm - the annual duration of rest according to harmfulness, which is established in the Collective Agreement.
• Disp - days for harmfulness that the employee used for the year.

An example of calculating vacation in this case is given below.

The employee came to work at the company on March 15, 2016, and his workplace was certified on May 12. On the 13th, he began his labor activity in conditions of danger and harmfulness. He was en titled to 7 extra days of vacation. Due to harmfulness, he was granted leave from April 1, 2017.

For additional leave, the period from 05/13/16 to 05/12/17 will be a full year (if the entire period is worked out), and fornext - from 15.03.16 to 14.03.17.

To determine the days of additional rest you need:

• Calculate the days that are included in the working year by harmfulness from May 2016 to March 2017: 19 + 30 + 31 + 31 + 30 + 31 + 30 + 31 + 31 + 28 + 31=323 days.
• The number of months worked is: 323 / 29, 3=11.02 months, rounded 11.
• For one month worked, an employee is en titled to days of additional rest: 7 / 12=0, 58 days.
• The employee has the right to count on vacation for harmfulness duration: 11 x 0.58=6.38 ≈ 6 days.

Conclusion

The answer to the question of how to calculate vacation pay for an employee's year of work depends on two components of the calculation formula: the number of vacation days and average earnings per day.

In this case, the average earnings is a value that has several options for calculating, depending on the specific situation. In a special order, it takes into account bonuses and the fact of a general increase in salaries (tariff rates) for all employees.