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What to do if an employee gets sick during vacation or there is a salary increase? The general procedure for calculating vacations plus some practical advice is given by Natalya Potapkina, an expert at the online salary calculation service Kontur.Accounting.
The procedure for granting vacations to employees is described in Chapter 19 of the Labor Code of the Russian Federation, and the calculation of average earnings is in Government Decree No. 922 of December 24, 2007.
A few general words about vacation experience
In accordance with the Labor Code of the Russian Federation, for each year of work, all employees are entitled to regular paid leave in the amount of 28 calendar days. For some categories of workers, additional leaves may also be established in accordance with Art. 116 Labor Code of the Russian Federation. The enterprise must draw up a vacation schedule. They are provided in accordance with the vacation schedule
According to Art. 121 of the Labor Code of the Russian Federation, the length of service that gives the right to annual basic paid leave includes all the time when the employee retained his place of work (position), including weekends and holidays, vacation days, sick leave, etc.
Not included in the vacation experience:
- the time the employee is absent from work without good reason, including the time the employee is suspended from work due to his fault;
- time of maternity leave;
- vacation time without pay for more than 14 days per year.
Please note: in accordance with Art. 124 of the Labor Code of the Russian Federation, it is prohibited to fail to provide annual paid leave for two years in a row.
Vacation after long sick leave
› Article current as of: October 2021 Hello, in this article we will try to answer the question “Is vacation allowed after a long sick leave?” You can also consult with lawyers online for free directly on the website. Not in every case, after receiving sick leave while on vacation, a person can extend or reschedule vacation dates.
When a document on temporary disability is taken to care for a child or a sick family member, it is not the basis for carrying out the procedure described above. The manager, in accordance with his own needs and wishes of the employee, determines the period during which his employee will complete his vacation. If a person is employed in several places at once, then both the main and additional employers need to be notified (sick leave must be taken for each place of work separately). Sick leave is not included in vacation; you must provide sick leave on the basis of which the vacation should be extended. If it is not extended, then you have the right to appeal this decision to the Labor Inspectorate (supervisory body) or to the court. Option No. 3: The child is three years old, and the queue for kindergarten has not yet arrived.
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The employee takes another leave immediately after maternity leave. At the same time, the company owed her vacation for the previous period. Articles on the topic (click to view) Sick leave is issued, as a rule, for 140 days, so that the mother can prepare for childbirth and subsequently care for the baby in the first days and months of his life. At the same time There is a list of exceptions in which the duration of sick leave differs from the generally accepted:
- Adoption of a newborn (70 days).
- Complications during childbirth (156 days);
- Birth of twins or more (194 days);
Who cannot receive sick leave payments:
- a person in possession of an illegal or falsified certificate of incapacity for work
- unemployed;
- citizens of the Russian Federation whose employment is based on a civil contract rather than an employment contract;
If Sharikov wants to work... or relax
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An example from life. Employee Sharikov P.P. was hired on May 11, 2020. He must be granted the first leave of 28 calendar days for the period from 05/11/2020 to 05/10/2021. The employee has the right to leave starting from November 11, 2020, since after 6 months of work you can get leave (unless otherwise specified in the collective or employment agreement).
If for some reason it is not possible to allow Sharikov to go on vacation, you can, with his consent, postpone the vacation to the next year, but it must be granted no later than May 10, 2022 (no later than 12 months after the end of the year for which it is granted).
Please note: it is most convenient for an accountant to calculate vacation pay for an employee after 11 months (or more) of the year for which the vacation is granted. But in practice, some employees take vacation earlier. If an employee goes on vacation 6 months after starting work at the company, it is not advisable to provide him with the entire vacation. It is better to break it into parts and provide it for no more than 14 days. Because if an employee quits immediately after the vacation, it turns out that the money was paid in advance. In this case, you will need to recalculate them and deduct part of the money paid from the employee.
Go on vacation immediately after sick leave
1. I am an employee of the Federal Penitentiary Service and am now planning to go on maternity leave. There remains part of the unused vacation for this year.
Can I not take it immediately after maternity leave, but take it next year? And what is the right way to do this, go to work for a while, for example? Lawyer Larionova Yu.V., 246 answers, 120 reviews, on the site from 07/30/2021 1.1. Hello! Based on your situation, the following can be noted: you can take it next year. Best regards.
2. I have been on vacation since 06/08/2019; I went on sick leave from 05/16/19 to 06/14/19.
Can I go on vacation for 28 days immediately after sick leave? Lawyer Bolotov A. A., 52 answers, 46 reviews, on the site from 06/14/2021 2.1. Good afternoon. Your annual paid leave will be extended by 7 days.
Sick days that were before the vacation will not extend it, therefore, only sick days that coincide with annual paid leave are taken into account. () 3. I work as an office cleaner and have been on sick leave for 1 year and 7 months with a diagnosis of Tuberculosis.
The boss told me that after sick leave you immediately go on vacation. Can I go on vacation and immediately leave without working 14 days?
Lawyer Minakova T.B., 3157 answers, 1683 reviews, on the site from 04/14/2017 3.1. The day of dismissal is considered to be the last day of vacation ().
4. Today I was supposed to write an application for leave from June 21 to July 4, but I’m on sick leave. Tell me, can I go on vacation immediately after sick leave? Lawyer Rogoza V.V., 1071 answers, 594 reviews, on the site from June 27, 2017 4.1.
Of course, in your case, when this corresponds to the vacation schedule, or six months after employment. Conclusion: after sick leave you can take a vacation. Lawyer Gorlysheva E.V., 58209 answers, 28581 reviews, on the site since November 26, 2009 4.2.
Vacation must be provided in accordance with the vacation schedule approved by the organization before the start of the calendar year. There is no need to submit a special application; on the contrary, the employer is obliged
Is it possible to immediately take vacation after sick leave (or take sick leave immediately after vacation)
› Article current as of: October 2021. Gray workdays can be brightened up by a long-awaited vacation. But every vacation comes to an end, and it’s time to go back to work.
But sometimes vacations lead to unpleasant health consequences.
Trips to resorts and friends can have a negative impact on a person’s well-being. As a result, after a vacation you have to apply for sick leave in order to improve your health. In this regard, the patient has many problems that he will have to face. In this regard, in this article we will answer the main questions and give a lot of advice that will help to correctly approach the solution to this problem. One of the first questions that arises is sick, how to inform management and where to contact. Articles on the topic (click to view) If you work in a large company, then most likely the organization has a human resources department or a personnel management department.
If the company is small, then usually this information is reported either to the secretary, or the employee personally calls the boss. You can also inform about the extension of leave by mail or by telephone. Usually in such situations, labor legislation is on the side of the employee. First, you need to contact the medical institution to which you are assigned at your place of registration or residence.
The attending physician will provide you with a sick leave certificate and confirm your incapacity for work. The document comes into force from the first day of an employee’s visit to a medical institution. Those who are struck by illness while on vacation have to face this question. If at the time of illness you were on annual paid leave, then the leave is either postponed or extended.
The vacation is extended by the number of days indicated on the certificate of incapacity for work.
According to the Labor Code, there is no need to ask the employer for permission; the extension should take place automatically. According to the law, sick leave must be provided to the employer within 6 months after: Commencement of duties at work; Recovery; After
Quite legal tricks
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In some cases, an employee may be able to “save” vacation days or earn slightly more vacation pay by taking days off at the beginning and end of the vacation period.
For example, an employee goes on vacation for 3 weeks from July 5 to July 16, 2021. In fact, he rests from July 3 to July 18, since July 3, 4, 17 and 18 are days off.
Attention: Holidays that fall during vacation are not included in the number of calendar days of vacation and are not paid. In such cases, the number of calendar days will be greater than the number of vacation days.
An employee can write an application from July 3 to July 18 (including weekends), or from July 5 to July 16. The rest time will be the same, but in the first case, 16 days of vacation pay will be accrued and there will be another 12 days of vacation left, which can be used later. In the second case, the money will be credited in 12 days, but there will be another 16 days of vacation left.
Both options do not contradict the law. Please note that at least one part of the vacation per year must be at least 14 days (in accordance with Article 125 of the Labor Code of the Russian Federation).
Rules and features of vacation scheduling
Every company should have a vacation schedule.
It is approved no later than two weeks before the start of the new calendar year. When drawing up a schedule, you need to take into account some features. For example, do not forget about the categories of employees who “stand out” from the general scheduling rule: those under 18 years of age; employees who adopted a child under 3 months of age, etc.
For more information on how to indicate the start date of vacation in the vacation schedule, which form to use and how to make changes, read the article. This information will be useful to you when drawing up your vacation schedule for 2022.
Vacation schedule for 2021: features of preparation, form
Read
How to calculate vacation pay
1. Determine the total number of calendar days for all months of the billing period (12 months preceding the month in which the vacation begins) .
If a month is fully worked out, the average value of calendar days is taken for this month - 29.3.
If there were periods in the month that are not included in the calculation (for example, sick leave, vacations, business trips and other cases listed in paragraph 5 of Government Decree No. 922), then the calendar days taken into account for this month are calculated proportionally:
(Number of calendar days of the month – Days not included in the calculation) × 29.3 / Number of calendar days of the month.
2. Determine the amount of payments taken into account for the billing period.
Sick leave, vacation pay, and other payments calculated based on average earnings are not included.
3. Calculate average daily earnings (ADE).
If the billing period is fully worked out:
SDZ = Amount of salary accrued for the billing period /12 / 29.3;
If one or more months are not fully worked:
SDZ = Amount of salary for the billing period / (29.3 × number of fully worked months + number of days worked in partial months.
Amount of payments for the billing period / Calendar days for the billing period (calculated in clause 1)
4. Calculate the amount.
Average daily earnings × Number of calendar days of vacation (non-working holidays are not included in the number of calendar days of vacation and are not paid (Article 120 of the Labor Code of the Russian Federation))
Example.
Let's calculate the vacation for P.P. Sharikov from 05/24/2021 to 06/13/2021 (20 days, since the June 12 holiday is excluded). The billing period is from 05/01/2020 to 04/30/2021. It is known that during this period P.P. Sharikov was on sick leave from January 14 to 23, 2021 (10 days) and on a business trip from March 25 to 29, 2021 (5 days). These periods are not included in the calculation. Accrued salary amounts in each month (except January and March) - 29,300 rubles, in January 2021 - 19,800 rubles, in March 2021 - 24,600 rubles.
Amount of payments taken into account for the billing period: 29,300 × 10 + 19,800+ 24,600 = 337,400 rubles.
The number of calendar days for calculation in each month (except January and March) is 29.3.
In January - (31 - 10) × 29.3 / 31 = 19.8,
in March - (31 – 5) × 29.3 / 31 = 24.6.
Total number of days for the billing period: 29.3 × 10 + 19.8 + 24.6 = 337.4
Average daily earnings: 337,400 / 337.4 = 1,000 rubles.
Amount of accrued vacation pay 1,000 × 27 = 27,000
Don't forget to withhold personal income tax of 13%.
There was a salary increase before or during the vacation
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If before the employee’s vacation or during the vacation, the enterprise had an increase in salaries (tariff rates) as a whole for the organization (division), it is necessary to index the average earnings to calculate vacation pay. The procedure for increasing average earnings provides for three indexation options:
- The salary increased during the pay period. All payments taken into account when calculating average earnings and vacation pay, from the beginning of the billing period until the month of salary change, are multiplied by the increase factor (Kpv). Kpv = He / Os, where He is the new salary, Os is the old salary;
- The salary increased after the pay period before the start of the vacation. The entire calculated average earnings are multiplied by the increase factor;
- Salary increased during vacation. Only part of the vacation pay increases, starting from the effective date of the new salaries.
An employee fell ill while on vacation
If an employee has provided a certificate of incapacity for work (sick leave) for illness or injury, which was issued during vacation, it is necessary to calculate and pay temporary disability benefits. In this case, the vacation is extended by the number of days of sick leave, or these days are transferred to another time (Article 124 of the Labor Code of the Russian Federation).
When extending vacation, it is not necessary to recalculate vacation pay; you can simply transfer vacation days to the time sheet; the amount remains the same.
When transferring vacation, it is necessary to take into account that the employee was paid vacation pay in a larger amount than required. Excess amounts can be offset against other payments due to the employee. If vacation is granted at another time, you will need to recalculate your average daily earnings based on a different calculation period.
When calculating vacation pay, paid sick leave benefits are not taken into account. But when calculating sick leave benefits, paid vacation pay must already be taken into account.
Please note: sick leave for caring for a sick family member during vacation is not paid and does not give the right to extend or postpone the vacation.
Hint : vacation pay can be calculated in a few clicks; use this convenient calculator.
Withholding income tax from salary
Article 226, paragraph 4 of the Tax Code states:
- The employer is required to withhold taxes on any employee income. Transactions not subject to taxation are listed in Article 217 of the Tax Code and include maternity benefits, pensions and compensation payments for harm to health.
- Personal income tax is withheld from wages not on the last day of the month, but when calculating the final payment at the end of the month.
With a minimum income not exceeding the established subsistence level, the employee is not exempt from paying taxes.
The employee is given the right to take advantage of the tax deduction once. The only benefit that can be summed up is a deduction for each minor child.
When calculating income tax on the minimum wage, personal income tax is withheld at the established rate or 30% minus the preferential amount.
The vacation fell during the quarantine period or days declared non-working due to coronavirus
If an employee goes on vacation from March 4 to May 7, 2021, then the question arises: is it necessary to extend the vacation for these days and how to pay for it.
In accordance with Decree of the President of the Russian Federation dated April 23, 2021 No. 242, the days from March 4 to May 7 were declared non-working days with pay remaining. According to the rules of Art. 120 of the Labor Code of the Russian Federation, weekends are included in the number of calendar days of vacation and are paid, and non-working holidays are not included in the calculation of vacation and are not paid. The Ministry of Labor, in letter No. 14-2/B-393 dated 04/09/2020, recommended paying for such days as regular days of annual leave and not extending leave for them.
The online service Kontur.Accounting will help you easily calculate vacation pay. The service has many convenient tools that make the work of an accountant easier. Get acquainted with the capabilities of the service for free for 14 days: keep records, calculate salaries and send reports via the Internet.
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Is it beneficial to go straight on vacation after a long sick leave?
> > Is it possible to take sick leave before a vacation, how will this affect your salary? What should an employee do if he gets sick on the eve of his vacation?
Not everyone will delve into the accounting details, but everyone cares about how the combination of sick leave and vacation will affect the wallet.
There are situations when an employee simply has no choice, and treatment is urgently needed (for example, an injury), regardless of the fact that vacation is coming soon. What to do in this case? Therefore, if production needs allow and the employer has no objections, the vacation not taken in whole or in part can be added to the next vacation according to the approved vacation schedule. If an employee goes on vacation in the same month, there will be no reason to recalculate vacation pay.
The calculation period for accrual will be the same (12 previous months).
Difficulties will arise if the vacation is postponed to a much later date. According to the standards reflected in Art. At the same time, due to the days covered by the sick leave, you can either extend your vacation or leave them for the future and take another one later.
If the extension happened already during vacation, then the application for extension can be written after returning to work, and with a sick leave certificate attached to it, these documents will become the basis for an order for extension, also issued after the employee returns to work. If vacation pay is not paid, then you will need to go back to work and postpone your vacation to another date.
Extend your vacation or postpone it - you can get confused in which cases you need to do the first and in which the second. In this case, it is advisable to immediately consult a dentist, and not limit yourself only to painkillers, since inflammation can turn into pulpitis if the child gets hypothermic at sea or drinks cold drinks.
Cuts and bruises are common for children, it doesn’t even depend on where they are.
Therefore, it is recommended to take all the necessary materials on vacation - bandages, plaster.
