How to calculate vacation pay after maternity leave?
The school director has been on maternity leave since August 15, 2015 to care for a child of up to 1.5 years. I went back to work on January 9, 2021. How to calculate vacation pay (56 days) for the next vacation from July 1? The director's salary is 65,000 rubles. per month.
Solution:
The order for granting leave to the school director is signed by the founder, vacation pay is calculated and paid from the institution’s payroll fund in the same manner as other employees.
In accordance with Art. 115 of the Labor Code of the Russian Federation, Federal Law dated December 29, 2012 N 273-FZ “On Education in the Russian Federation”, Government Decree of the Russian Federation dated May 14, 2015 N 466 “On annual basic extended paid leave”, the duration of the annual basic extended paid leave is established for the head - director of an educational organization paid leave 56 calendar days.
The validity of the employer’s right to provide leave from 07/01/2017 in the case under consideration is confirmed by Art. 122 of the Labor Code of the Russian Federation - leave for the second and subsequent years of work can be granted at any time of the working year in accordance with the order of provision of annual paid leave established by a given employer.
The average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 - the average monthly number of calendar days (Article 139 of the Labor Code of the Russian Federation).
In our example, the last 12 months is the period from 07/01/2016 to 06/30/2017.
The specifics of determining the billing period are established by Decree of the Government of the Russian Federation of December 24, 2007 N 922 “On the specifics of the procedure for calculating average wages” (hereinafter referred to as Regulation N 922). Clause 5 of Regulation No. 922 determines that when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time if the employee was on parental leave (clause “e”, clause 5).
In our example, the excluded period will be from 07/01/2016 to 12/31/2016.
If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with clause 5 of Regulation No. 922, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29, 3), multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.
In our example, the calculation of average daily earnings will be made from wages for 6 months (January - June 2017) and a billing period of 6 months:
- Average daily earnings are 65,000 rubles. * 6 months / 6 months * 29.3 = 2,218.43 rubles.
- The amount of vacation pay is RUB 2,218.43. * 56 days = 124,232.08 rub.
Please note: Despite the fact that the director went to work on January 9, this month is also considered fully worked, since the days from January 1 to January 8 were non-working days (Article 112 of the Labor Code of the Russian Federation).
Which institutions provide additional education services?
Which institutions according to the law provide additional education services are determined in Part 3 of Art. 23 of Law No. 273-FZ. According to this norm, these are educational institutions that carry out their main activities in additional programs of a general education nature or professional orientation.
In Sect. II of the Appendix to Resolution No. 466 (hereinafter referred to as the Appendix) states that the duration of the annual legal rest of additional education teachers can be 42 days or 56.
So, the following can count on a 42-day vacation:
- Educators, labor and physical education instructors and other teachers holding positions listed in subsection. Section 2 I nomenclature of positions, approved. Government Decree No. 678 dated 08/08/2013 (hereinafter in the text of the article - Nomenclature). An exception is teachers working with disabled children (clause 7, section II of the Appendix).
- Teachers holding management positions, which are indicated in sub. 1 section II Nomenklatura, if their functional responsibilities are related to creative, scientific, methodological or educational activities, with the exception of rectors, directors, presidents, managers, etc. (clause 5 of section II of the Appendix).
- Teachers holding management positions, which are indicated in sub. Section 2 II Nomenklatura, provided that their functional responsibilities are related to creative, methodological, scientific or educational activities, with the exception of deputy directors, heads of structural divisions, vice-rectors, assistant rectors/vice-rectors, academic secretaries and advisers to rector's offices (clause 6 of section II Applications).
We suggest you read: How to register for immigration where
you have 56 days of rest every year:
- Pedagogical workers holding positions mentioned in sub. Section 2 I Nomenklatura who work in the field of arts (music directors, accompanists, senior teachers of additional education, etc.).
- Teachers holding management positions, which are indicated in sub. 1 section II Nomenklatura, provided that their work responsibilities are related to education in the field of arts (for example, directors of art schools).
- Teachers holding management positions, which are indicated in sub. Section 2 II Nomenklatura, provided that their work responsibilities are related to education in the field of arts (deputy directors of music schools, etc.).
- Additional education teachers who work with disabled students and children with disabilities.
How to take into account the annual bonus when calculating average earnings?
The director goes on leave in June 2021, and in March he was awarded an annual bonus for 2021. The bonus was given in a fixed amount. How to take this annual bonus into account when calculating average earnings?
Solution:
In accordance with clause 15 of Regulation No. 922, a bonus based on the results of work for the calendar year preceding the year in which the vacation began is taken into account in full, subject to the fully worked calculation period and the bonus period.
Example 1.
The billing period has been fully worked out, the monthly salary of the director is 65,000 rubles, and the annual bonus has been accrued in the amount of 130,000 rubles.
- Average daily earnings will be: (65,000 rubles * 12 months + 130,000 rubles) / 12 months. * 29.3 = 2,588.17 rubles.
If the time falling within the billing period is not fully worked or time is excluded from it on the basis of clause 5 of Regulation No. 922, then bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period. The exception is bonuses accrued for actual time worked in a given period.
Example 2.
From October 1 to October 15, 2021, the director was on sick leave, the salary for this month included in the calculation of the average was 32,500.00 rubles, the annual bonus was 130,000 rubles. accrued taking into account the actual time worked in 2016.
- Average daily earnings will be: (65,000 rubles * 11 months + 32,500 rubles + 130,000 rubles) / (11 months * 29.3 + 15.12) = 2,600.62 rubles.
Where 15.12 is the number of calendar days in an incompletely worked October according to the formula (clause 10 of Regulation No. 922): 29.3 / 31 (number of calendar days in October) * (31 – 15 (days of illness))
If the billing period has not been fully worked out and bonuses are not accrued in proportion to the time worked, then it is necessary to take into account the amount of the bonus in proportion to the time worked (Letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 N 2337-17).
The proportion is calculated based on the number of working days in the working period according to the production calendar (standard time) and the actual number of days worked in the billing period. The school principal has a six-day work week.
Example 3.
From October 1 to October 15, 2021, the director was on sick leave, the salary for this month included in the calculation of the average was 32,500 rubles, the annual bonus was 130,000 rubles. accrued without taking into account actual time worked in 2016.
- The amount of the premium included in the calculation will be: RUB 130,000. / 300 * 287 = 124,366.67 rubles.
Where 300 is the number of working days according to the calendar of a six-day working week in 2021;
287 - the number of working days according to the calendar of the six-day working week 2021 in fact - instead of 26 working days in October, the director worked 13 days.
- Average daily earnings will be: (65,000 rubles * 11 months + 32,500 rubles + 124,366.67 rubles) / (11 months * 29.3 + 15.12) = 2,583.92 rubles.
Please note: In the case where the annual bonus was accrued after calculating vacation pay, for example in July, then vacation pay will subsequently need to be recalculated taking into account the bonus (clause 15 of Regulation No. 922).
The procedure for assigning and calculating compensation for unused vacation days
Can a director take compensation for unused vacation days?
Solution:
Basic paid leave is provided to employees annually in order to ensure their right to rest for at least 28 calendar days per year (Article 115 of the Labor Code of the Russian Federation). Part of the annual paid leave exceeding 28 calendar days, upon a written application from the employee, can be replaced by monetary compensation (Article 126 of the Labor Code of the Russian Federation).
The director’s application is accepted by the founder and issues an order to replace part of his vacation with monetary compensation. A unified form for such an order has not been approved; it is drawn up in any form indicating the number of vacation days to be replaced with monetary compensation.
Based on the order, compensation to the director is calculated from the institution’s wage fund according to the general rules for calculating vacation pay.
Calculation of vacation days for a kindergarten employee taking into account the transition to a new position
author of the answer,
Question
The kindergarten employee worked as an assistant teacher from 09/01/2016 to 12/31/2016.
From 01/01/2017. transferred to the position of teacher.
How many days of vacation is she entitled to for the period from 09/01/2016 to 08/31/2017?
Answer
The employee is entitled to annual paid leave, the duration of which will be calculated as follows:
Duration of leave for the period of work from 01.09.16 to 31.12.1016 for the position of “assistant teacher”
– based on 28 calendar days (2.33 calendar days for each month of work, (worked for 4 months – 2.33x4))
+
duration of leave for the period of work from 01/01/2017 to 08/31/17 for the teaching position
“educator” ,
based on the calculation 42 calendar days of vacation (3.5 calendar days of vacation for each month of work (work 8 months - 3.5x8)).
Rationale
Annual paid leave is provided to employees for each working year with a duration of 28 calendar days (Articles 115, 122 of the Labor Code of the Russian Federation).
Teachers have much longer annual leave. Therefore, in the Labor Code of the Russian Federation it is called the annual basic extended paid leave
(Article 115, 334 of the Labor Code of the Russian Federation). The duration of vacation for teaching staff is established, in accordance with 334 of the Labor Code of the Russian Federation, by the Government of the Russian Federation. At the same time, the list of teaching positions that will be entitled to extended leave is established by the Nomenclature of Teaching Positions - (approved by Decree of the Government of the Russian Federation of 08.08.2013 N 678 “On approval of the nomenclature of positions of teaching staff of organizations engaged in educational activities, positions of heads of educational organizations”)
This list
includes the position of a teacher. The position of assistant teacher is not included in this list
-
accordingly, it is not pedagogical.
Currently, the Decree of the Government of the Russian Federation of May 14, 2015 N 466 “On annual basic extended paid leave” is in force, in accordance with which the duration of the annual basic extended paid leave provided to teaching staff is established. Depending on the type of educational institution and the position held by the teaching staff, the duration of such leave can range from 42 to 56 calendar days. P. 1 section. I Decree of the Government of the Russian Federation N 466 established the duration of extended leave for a teacher at 42 calendar days.
Thus, vacation will be calculated as the sum of two indicators:
duration of leave for the period of work in the position of “assistant teacher” - based on 28 calendar days, + duration of leave for the period of work in the teaching position of “educator” based on 42 calendar days of vacation, in proportion to the actual time worked for each position.
The procedure for calculating the duration of leave for an employee in the situation under consideration:
Operating period from 01.09.2016. until 12/31/2016 (teacher assistant) - based on 28 calendar days of vacation (2.33 calendar days for each month of work, worked 4 months - 2.33x4);
+
period of work in a teaching position (educator) from 01/01/2017. until 08/31/17, based on the calculation of 42 calendar days of vacation (3.5 calendar days of vacation for each month of work, will work 8 months - 3.5x8).
| The question was answered by: Irina Viktorovna Tarasova, leading expert of the Consultant + Askon IPC |
Vacation pay for directors when combining positions
The school director additionally conducts lessons. Is this a part-time job? How to apply for vacation and calculate vacation pay?
Solution:
If the director conducts classes with students simultaneously with his main job, then there is a combination of positions (Article 60.2 of the Labor Code of the Russian Federation). Combining positions does not require the conclusion of a separate employment contract (Article 60.2 and Article 151 of the Labor Code of the Russian Federation).
In accordance with paragraphs. “g” clause 2 of Resolution of the Ministry of Labor of the Russian Federation dated June 30, 2003 N 41 “On the peculiarities of part-time work for teaching, medical, pharmaceutical workers and cultural workers” (hereinafter referred to as Resolution No. 41) teaching work of executive employees of educational institutions is not part-time work and does not require concluding an employment contract. In this case, this work is permitted during regular working hours with the consent of the employer.
The combination is formalized by a written agreement between the director and the founder, which establishes the deadline for completing the additional work, its content and volume, as well as the amount of additional payment for the combination. In this case, registration of vacation and calculation of vacation pay is carried out according to general rules.
At the same time, according to paragraph 1 of Resolution No. 41, teaching staff have the right to carry out part-time work - performing other regular paid work under the terms of an employment contract in their free time from their main job at the place of their main job or in other organizations.
This rule also applies to the school director, but the possibility of him conducting lessons outside of his main working hours, i.e. in the evening seems unlikely.
How to get long leave for a teacher
The use of long leave by teaching staff raises the most questions, so it is worth considering all the nuances about it in more detail.
As mentioned earlier, it is provided for a period of up to 1 year to all employees of educational institutions whose experience is at least 10 years. To take advantage of such leave, a teacher must meet the following criteria:
- 36 hour work week;
- Employment as a main employee, and not part-time.
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It is recommended that teachers notify managers about going on long vacations several weeks before they start, so that they have the opportunity to make changes to their curricula.
Transfer of powers during director's vacation
Transfer of powers to an employee appointed acting during the director's vacation.
Solution:
During the director’s vacation, his powers are transferred to the replacement employee by order of the institution. The order specifies the term of the transferred powers, the types of transferred powers and establishes the amount of additional payment to the employee acting as director. Moreover, as noted in Letters of the Ministry of Health and Social Development dated March 12, 2012 N 22-2-897, Rostrud dated May 24, 2011 N 1412-6-1, additional payment is not established if the clause on the performance of the duties of a manager during his absence is contained in the employment contract or job description instructions of the replacement employee.
The manager’s digital signature should not be transferred to a replacement employee - responsibility for the use of the digital signature lies with its owner, regardless of the execution of orders and powers of attorney. In addition, by transferring his digital signature to another person, the owner of the digital signature violates the confidentiality of the key, which obliges him to immediately contact the certification center to terminate the certificate.
In such cases, it is necessary to issue a temporary digital signature for the deputy.
If there is no one to delegate authority to, the director may reserve the right to sign documents while on vacation - from the point of view of civil law, the director’s powers do not terminate during his vacation or illness. This conclusion is confirmed by judicial practice.
While on vacation, the director fell ill. How to extend and calculate vacation?
Solution:
In the event of temporary disability of an employee during annual paid leave, the employer is obliged to postpone or extend the employee’s leave (Article 124 of the Labor Code of the Russian Federation).
To automatically extend leave during sick leave, the director must inform the founder of his illness. An order to extend vacation is not issued, and vacation pay is not recalculated. The document confirming the validity of the extension of leave is a sick leave certificate (clause 18 “Rules on regular and additional leaves” (approved by the NCT of the USSR on April 30, 1930 N 169, as amended on April 20, 2010). Leave is not extended on holidays falling during sick leave.
The director can return to work after vacation within the previously established period and provide sick leave. In this case, he will need to write an application for the transfer of vacation days not used due to illness and agree on the dates to which the vacation is transferred with the founder.
In the work time sheet (f. 0504421), sick days are indicated, and, if necessary, a corrective time sheet is drawn up. Temporary disability benefits are calculated in the general manner. The resulting overpayment of the amount of vacation pay can be withheld only upon the personal application of the director, or by voluntarily depositing the amount of the overpayment into the institution's cash desk, or can be offset against payments due in the future use of the remaining vacation days.
