How vacation pay is calculated: calculation procedure in 2021

Any employee acting on the basis of an employment contract has the right to receive annual leave - time during which he is relieved of work duties, but retains his job. Before sending an employee on vacation, the HR and accounting departments will have to draw up a lot of documents, as well as accrue and pay him vacation pay. How to calculate vacation pay in 2021 and what is the procedure for making calculations of this kind will be discussed in this article.

What should employees know about the vacation pay accrual procedure?

Every citizen who has an official place of work can, by law, rest once a year for 28 calendar days. Russian legislation allows working people to independently determine the month in which they will rest. But in practice, it is employers who decide who from the workforce will go on vacation and when (usually each company draws up annual vacation schedules).

Every employee who decides to exercise his right to rest does not have to worry about maintaining his place. In accordance with the regulations of Federal legislation, employers do not have the right to hire new people to replace vacationing employees. Every employee who has worked for at least 6 months after employment can go on vacation. 3 months after registration, employees who meet the following criteria can go on vacation:

men and women who need to accompany their child to the place of enrollment;
pregnant women who are planning to go on maternity leave soon;
employees who work part-time for the company;
women and men who are dependent on children who are not yet 3 months old.

If the billing period is partially worked out?

The standard calculation period for determining the amount of vacation pay is a year.

However, periods of time that were associated with events such as:

Temporary disability confirmed by sick leave (illness or injury).
Leave due to pregnancy and childbirth.
Downtime in production due to the fault of the employer or due to force majeure.
Strikes in which the employee did not take part.
Caring for disabled children, etc.

There may also be other cases when the employee did not fulfill his job duties, but continued to be on the payroll, and therefore received the average salary in full or in part.

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How are vacation pay calculated in this case? According to the new rules, first you need to determine how many calendar days the employee worked in full (Regulation of the Government of the Russian Federation No. 922).

Number of days worked = (Number of months worked in full * 29.3) + (29.3 / Number of days in a month partially worked * Number of days worked in it)

After this, the employee’s total income (calculated in the same way as in the previous case) is divided by the number of days worked.

SDZ = Total employee income / Number of days worked

How to correctly calculate the time allotted for vacation?

The amount of vacation pay accrued to an employee will directly depend on the number of days of legal vacation. In budgetary organizations, the terms of annual leave are regulated by the Labor Code of the Russian Federation (28 days, of which 14 must be continuous). In commercial companies, all decisions are made by management, so the number of days of annual leave is set on an individual basis. Citizens who work in hazardous conditions must take more than the required amount of rest each year. When calculating vacation pay for this category of workers, employers must use increasing factors. In the process of calculations, the following formula is used:

Advice : when calculating vacation pay, the conditions defined by the Labor Code of Russia, under which some days of the month are not used, must be taken into account. For example, an employee has been sick for 10 days, as evidenced by an appropriately issued sick leave. In this case, sick days will not be taken into account when calculating vacation pay.

If the entire billing period has been worked out?

In 2021, the general process of determining the amount of vacation payments involves calculating average daily earnings (ADE), which is subsequently multiplied by the number of calendar days of vacation (NCDO) (Article 114 of the Labor Code of the Russian Federation).

The calculation formula is as follows:

Amount of vacation payments (2019) = SDZ * CHKDO

It is worth noting that the billing period may not always be 12 months: this case only applies to employees who have been performing their duties in the company for at least one year.

In total, three types of situations for determining the billing period can be distinguished:

The employee has worked all 12 months - when calculating vacation pay, the salary for the entire period is taken into account.
An employee quits or is hired in the middle of the year - vacation pay is accrued from the beginning of the year - until the date of dismissal or from the date of employment - until the date of going on vacation.
The specialist did not work throughout the year and did not receive a salary, but was on the staff - the basis for the calculation is the previously worked period, but only if vacation pay has not yet been accrued for it.

How to determine the amount of average daily earnings if all 12 months have been worked:

How to correctly calculate vacation pay in 2017?

Employers are required to take into account changes made to labor legislation in 2021. The formula used to calculate vacation pay has remained unchanged, but the following nuances must be taken into account:

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average employee salary;
when calculating vacation pay for specialists, a different coefficient should be used (to calculate the average number of days worked), which in 2021 had an indicator of 29.3;
employee's daily earnings;
the number of days worked in the reporting year affects the amount of payments.

When calculating vacation pay, the following formula is used to determine the average daily earnings:

Salary – the amount of wages of a full-time employee to whom vacation pay is accrued for the billing period;
12 is the number of months in a year. If an employee plans to go on vacation after working for less than a year at the enterprise, then this value will correspond to the period of his work - months.
29.3 – average number of days in a month.

Advice : you must remember that the billing period cannot include weekends that fall on public holidays, unpaid vacations, downtime or organized strikes.

In connection with recent changes made to Federal legislation, when calculating average daily earnings, employers must take into account the approved coefficients used for wage indexation. To determine this value, the accountant must divide the salary by the amount of wages before indexation. It should also be remembered that it is now necessary to transfer income tax to the budget on the last day of the month (previously payments were made on the day of vacation payments) and reflect these amounts in the 6-NDFL report (it indicates the tax identification number of individuals to whom payments were made during the reporting period) . It is worth noting that employers must now pay vacation pay to full-time employees 3 days before they go on vacation.

The procedure for calculating vacation pay

The drawn up vacation plan is sent to the accounting department (no later than two weeks before the end of the previous calendar year), where the funds paid are calculated. You also need to remind your boss about your planned vacation two weeks in advance. 3 days before going on vacation, vacation pay is paid (Article 136). Their number depends on the time the employee will be absent from work and his salary. The calculation formula is simple - the average daily income is calculated by dividing the days worked by the amount received during this time. To calculate you need:

number of days worked;
the amount of money received during this time;
calculate payments based on these indicators.

This is the amount of money that is allocated for the duration of the vacation and is paid for every day.

What can affect the amount of vacation pay in 2017?

The Labor Code states that the employer has the right to take into account, when calculating vacation pay, all additional payments that were made to the employee during the reporting period. In this case we are talking about the following material incentives:

bonuses;
additional pay for length of service;
allowances for the complexity of the work, qualifications, etc.

Advice : you need to remember that if an employee was paid a bonus several times in one month, only one amount should be used when calculating vacation pay. It is worth noting that it is the employer who will determine what kind of monetary incentive will be included in the calculation of vacation payments.

To include the bonus amount in monthly earnings, you need to divide it by the number of months that are taken into account when calculating vacation pay, and add the resulting result to your salary. Bonuses will only be taken into account if they were accrued during the period used to calculate vacation pay.

In accordance with the regulations of the Federal legislation of the Russian Federation, the following types of payments should not be taken into account when calculating vacation pay:

compensation paid by the enterprise for health improvement, food, travel;
rewards for community service;
various social plan payments;
one-time expenses reimbursed to employees for business trips and special assignments;
the cost of work clothes and personal hygiene products purchased for employees by the employer (uniforms, shoes, personal protective equipment, detergents);
remunerations that the company pays to employees for prizes won in competitions that coincide with any holidays;
payment for sick leave and temporary disability, etc.

To calculate the amount of vacation pay, you need to use the formula:

Example:

In 2021, the employee earned 120,000 rubles.
Average monthly earnings (ASM) will be 120,000 / 12 = 12,000 rubles.
Average daily earnings (ADE) will be 12,000 / 29.3 = 409.55 rubles.
Vacation pay will be calculated taking into account 28 calendar days: 11,467.40 = 409.55 x 28 days.

Advice : business entities that use the labor of hired workers should be guided by Regulation No. 922 when calculating vacation pay. The main changes regarding the procedure for calculating vacation pay are related to the increase in the number of holidays in 2021, which are not taken into account when making calculations.

Vacation pay must be paid to full-time employees in the following cases (total earnings and time worked are taken into account):

If the employee decides to quit (or the company decides to dismiss the employee at the initiative of the employer).
If a full-time employee has worked for at least 12 months after being hired for the position.
If an employee who has gone on sick leave needs additional rest, during which he will improve his poor health.

Rules for calculating vacation pay

To calculate the amount of vacation pay, you must take taxable wages as a basis, excluding bonuses and other payments.

The regional coefficient for vacation pay is not calculated. It is involved in the calculation of wages and average daily income, but no additional charges are made on its basis.