February 22, 2021 Vacation
Every year, an enterprise operating on an official basis is obliged to provide employees with time to rest - annual paid leave.
If an employee has been absent for a long period of time due to being on maternity leave, then the calculation of vacation pay for the next vacation has a number of features.
Below are the necessary formulas and examples of calculations.
Often, employees whose maternity leave is coming to an end turn to the employer to arrange annual rest time immediately after returning to work - the procedure for registering leave after maternity leave.
Employees have the right to another rest after returning to work, if before the maternity leave they did not take advantage of a similar right under Article 260 of the Labor Code of the Russian Federation.
When taking paid leave immediately after maternity leave, vacation pay is calculated in the standard way. The exact technology for performing this action is specified in Article 139 of the Labor Code of the Russian Federation.
When calculating vacation pay, which should be credited to the account of an employee who has returned from maternity leave, it is necessary to correctly determine the following indicators :
- number of vacation days;
- billing period;
- the amount of average daily earnings;
- vacation pay.
How to calculate the days after leaving maternity leave?
According to the standards established by this Legislation of the Russian Federation, after maternity leave, a woman has the right to immediately receive annual leave .
According to Article 260 of the Labor Code of the Russian Federation, this category of employees is entitled to a paid rest period, the duration of which cannot be less than 28 days. In some cases, this period may be increased, but it cannot be reduced under any circumstances.
In addition, when calculating the days of allotted leave, days unused before maternity leave, accrued to her before she went on sick leave for pregnancy and childbirth, can be taken into account.
Also, days off are due for 140 days during which the woman was on maternity leave. The period of child care does not give the right to another vacation, since it is not included in the vacation period.
Calculating the number of days of annual leave required involves several steps:
- Calculation of the number of vacation days unused before maternity leave .
- Determining the number of days allotted for sick leave lasting 140 days - 11.65 days of regular leave are allotted.
- Addition of the above amounts.
The duration of maternity leave is 140 days or 4 months 20 days, which is rounded up to 5 full months.
With an annual duration of 28 days, each month is allocated 2.33 days (28/12), therefore, during maternity leave for pregnancy, a woman is entitled to 2.33 * 5 = 11.65 days .
You can round up to 12 days at the request of the employer.
What billing period should I use?
When calculating the amount of vacation compensation for a woman who returned from maternity leave and immediately took paid leave, special attention is paid to determining the billing period.
According to the rules of the Labor Code of the Russian Federation, the billing period must be taken as 12 months preceding the annual vacation time . An employee who was recently on maternity leave did not work for 140-194 days, provided for maternity leave, and until the child was 3 years old.
The exact duration of maternity leave depends on specific circumstances - the nature of the birth, multiple pregnancies, etc.
It is important to take into account that sick leave for pregnancy is included in the billing period, but child care is not . Therefore, when determining average earnings, payments accrued to the employee’s account during this time should be taken into account.
If a woman immediately went to work after sick leave , then she has no excluded periods, and the billing period will be 12 calendar months before the month of registration of the next vacation.
If a woman went to work after caring for a child , then she had no income in the previous 12 months. In this case, you can replace the period with an earlier one - taken 12 months before the start of the maternity leave. The right of replacement is stated in Decree of the Government of the Russian Federation of December 24, 2007 N 922 (as amended on December 10, 2016).
Calculation of average earnings?
An equally important role when calculating the vacation amount after leaving maternity leave is played by the average daily earnings.
Income for calculating average daily earnings includes:
- the amount of wages received during the pay period;
- various bonuses, allowances and additional payments.
The regional coefficient is taken into account as part of the added income.
If there was an increase in salaries in the billing period, then indexation is carried out.
is not taken into account :
- vacation pay;
- travel allowances;
- one-time bonuses;
- one-time benefits;
- dividends and interest amounts;
- compensation of various types;
- bonus payments received for participation in competitions and contests;
- subsidies of all types;
- sums of money that acted as a holiday present;
- benefits for caring for a child with a disability.
The procedure for calculating vacation payments after maternity leave is carried out in a standard manner. First of all, the amount of income for the billing period is determined. To do this, you need to add up all the accruals that were credited to the employee’s account during this period. The list of payments is provided above.
Next, you need to determine the amount of time actually worked. If a month is fully worked out, then the number of days in it is 29.3 - this is the coefficient of the average monthly number of days. If the month is incomplete, then the number of days in it is determined as calendar days worked, divided by the total number of calendar days and multiplied by 29.3.
Formula for calculation:
Average earnings = (All income / Number of complete months * 29.3 + Number of days in partial months)
Vacation formula for annual holidays
Once the average earnings have been determined, you can calculate vacation pay for annual leave:
Calculation formula:
Vacation pay = Average earnings * Vacation days
Example for 2021
Example conditions:
Maternity leave to care for a child under 3 years of age for citizen O.V. Nekrasova. began immediately after sick leave for pregnancy and ended on February 1, 2021. Sick leave has been open since November 22, 2014.
Immediately after returning to work, Nekrasova turned to the head of the company to arrange annual paid rest time.
In accordance with the legislation of the Russian Federation and the internal documentation of the organization, a woman is entitled to leave of 28 days.
The calculation period in this case is the time period from November 22, 2013 to November 21, 2014.
Calculation:
The first step that needs to be taken to calculate vacation pay is to determine the amount of income received for the year. The formula given above is used for this. It is assumed that in this example, the amount of total income for the specified period reached 500,000 rubles.
Next, you need to determine the average daily earnings. It is calculated as follows:
SDZ = 500000 / 12 months / 29.3 = 1422 rubles.
Then, of course, the action is carried out - determining the amount of vacation pay.
Vacation pay = 1422 x 28 = 39816 rubles.
From the amount of vacation pay received, 13% of personal income tax must be withheld; the employee will receive the difference in her hands.
Procedure for registering exit from parental leave
To apply for a vacation, you must first write an application. This is done after leaving maternity leave. The paper is drawn up either for vacation days or for the period to care for a newborn. The registration process is not complicated, everything happens the same as when applying for a regular vacation:
- a statement is written to the head of the company;
- the employer must issue an order based on the paper;
- the employee reviews the papers and signs;
- a corresponding entry for this employee is made in the accounting book;
- the accounting department makes the required calculations;
- the woman is given payments in full.
Although the procedure itself is simple and straightforward, there are some conditions under which a few days of rest will be provided to the employee. To begin with, some documents must be provided, while the company by law cannot refuse a woman several days of scheduled time off, if any are provided. When submitting an application addressed to the manager, the employee has the right to receive his vacation days; the boss cannot ignore the paper.
Mistake #1. A woman asks her employer to grant her another vacation immediately after the end of her maternity leave. The boss refuses, based on the fact that the employee has too little work experience.
In this situation, the employee’s work experience does not play a role, and she has the right to demand calendar leave in any amount.
Mistake #2. Upon returning from leave to care for a child under 3 years old, the employee wrote an application to begin work in order to begin her job duties.
The law does not provide for any special procedure for returning to work after parental leave.
Useful video
For more information about the procedure for calculating the next leave after maternity leave, watch the video:
After returning from maternity leave, a woman has the right to receive another rest, and when calculating vacation pay, she must correctly determine the billing period and calculate the average daily earnings.
It is important that during the period of sick leave due to pregnancy she is entitled to vacation days, since this period is included in the vacation period, but the time of caring for the child is not included.
Vacation pay is paid to the employee in person after withholding income tax of 13 percent.
Discussion: 2 comments
- Olga:
12/11/2019 at 20:58The situation is this, I worked all of 2013, and then on December 6 (maybe 7 or 9, I don’t remember exactly) December 2013 I went on annual leave until December 31 and from January 8 (or 9, from 1 working day) January 2014 on maternity leave and I went on maternity leave without going back to work.
On November 24, 2021, my second maternity leave ended and I took annual leave from November 25, 2021 to December 31, 2021. and then I quit on January 9, 2021, so here’s the question:
When calculating vacation pay, they take into account the period from December 2013 to November 2014, and accordingly in December I worked only 6 days, then annual leave and then the whole of 2014. I am on maternity leave, i.e. there is no income for the whole year, only 6 days of December and therefore the amount of vacation pay is simply a pittance (they didn’t give me the calculation itself either), referring to provision 922 and clause 6, like I worked 6 days for this entire period, although they should take a payroll period of 12 months preceding maternity leave...i.e. from January 1, 2013 until December 2013, this is written in regulation 922, paragraph 4 “The calculation of an employee’s average earnings is made based on the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary.
Answer
- Evgeniya:
11/16/2020 at 11:50
Hello! Please help me calculate the vacation period after a maternity leave. Hiring was on 01/01/2015. The period of work 01/01/15-31/12/2015 was partially taken off in the amount of 20 days, the remainder of 13 days was not completed. The period of work 01/01/16-31/12/2016 was partially taken off in the amount of 24 days, left 8 days left unfinished. I went on maternity leave 11/15/17-04/03/18, and maternity leave 04/04/18-01/28/21. She was recalled at her own request to complete the rest of her vacation for 15-16 years. in the amount of 21 days from 07/29/19-08/18/19, after which from 08/19/19 she continued her maternity leave for a child up to 3 years old and left on 09/01/20.
Answer
Answers to common questions
Question No. 1. Does the head of the company have the right to refuse to provide an employee with leave after going on maternity leave, since part of the annual leave has already been received previously?
Yes, it's legal. A woman is required to work for a certain period of time, on the basis of which she earns the right to part of the calendar leave in advance. And after the onset of a new period, the employee can ask for further rest.
Question No. 2. When granting calendar leave, are absenteeism, maternity leave and other additional periods of unpaid rest longer than 2 weeks taken into account?
No, these periods of absence from work are not taken into account when assigning the next rest.
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