How and when vacation pay is paid in 2021: terms, features, payment procedure

Payment of wages and vacation pay before vacation

Every officially employed employee has the right to annual paid leave. This is stated in Art. 114 Housing Code of the Russian Federation. In addition, the vacation must be paid by the employer, based on average earnings for the last year. We are not talking about calendar years, but about working years. Each working year begins on the date on which the employee entered into an employment contract with the employer.

An employee has the right to go on vacation six months after the start of the employment relationship. But, if the parties agree among themselves, the employee can go on vacation before reaching six months of service. Every employee cares whether vacation pay is paid along with salary or not? That is, will he be able to receive wages or an advance payment for the time actually worked before the vacation on the day the vacation pay is issued?

The procedure, place and timing of payment of wages are regulated by Art. 136 Labor Code of the Russian Federation. In accordance with this article, the employer is obliged to pay wages to its employees at least every half month on the days that are specified in the wage regulations, in the collective or labor agreement.

Vacation pay is paid in accordance with Art. 136 Labor Code of the Russian Federation. In accordance with this article, the employer must pay the employee vacation pay 3 days before the employee goes on vacation.

The Labor Code of the Russian Federation does not say in which days this period is measured - in calendar days or in working days? However, the Ministry of Labor in its Letter dated July 30, 2014 No. 1693 - 6 - 1 clarified that vacation pay must be paid no later than 3 calendar days before the start of the vacation. That is, if vacation begins on Monday, then vacation pay must be paid no later than Friday. The law does not prohibit paying them earlier.

Are vacation pay and salary paid when going on vacation together or separately? When paying vacation pay, the employer is not obliged to pay the vacationer wages for the time actually worked before the vacation. Even if the employee cannot receive wages on the day of issue, since he will be on vacation, he cannot demand that the employer pay him wages along with vacation pay.

If an employee asks to be paid wages along with vacation pay

Article 136 of the Labor Code of the Russian Federation dictates an important rule - to pay wages at least twice a month, at least every half month. Each employer sets specific payment terms individually by internal labor regulations.

There is no requirement or prohibition in the regulatory framework to pay this or that part of the salary before the due date, and the employer can accommodate the employee and pay, for example, an advance along with vacation pay. Especially when it comes to payments through the cash register. If payments are made through a bank card, then there is no need for early payments - the money will be transferred by the accounting department on time. In any case, the accountant must ensure that wages will be paid at least every half month.

Let's look at a few examples. We define the deadline for transferring wages as the 10th day of the month following the billing month.

Example

Vacation starts on June 29, 2021, which means vacation pay must be paid no later than June 25.
By this time, the employee will have already received wages for the first half of the month and vacation pay. An accountant cannot make a full calculation for a full month - he will not have accurate information about the amount of time the employee worked. If the employer nevertheless decides on early payment, then the salary should be calculated for the actual time worked, and the remaining amount should be calculated later, when the monthly calculation for all employees has been made.

Is it possible to pay vacation pay along with salary?

Is the future vacationer concerned whether the salary for the current month is paid when vacation pay is paid? The employer is not required to do this. But a vacationer can make a request to the company’s accounting department. Can vacation pay be paid along with salary? It's possible, but not necessary! If the employer does not have the opportunity, he will not pay the vacationer wages. However, he will not break the law. When an employee returns to work after vacation, he will be able to receive his salary on the next payment day.

How to pay vacation pay correctly: along with your salary or on the same day

Issuing vacation pay along with salary is not prohibited. As already mentioned, an employee cannot demand that the employer pay wages on the same day as vacation pay. Vacation pay must be paid 3 calendar days before the vacation, and wages must be paid 2 times a month. Payment dates may not be the same. The employer can pay vacation pay earlier. This is not prohibited by law! But payments after the due date are fraught with penalties.

How to pay vacation pay along with salary? If the employer has such an opportunity, he can pay the employee a salary along with vacation pay. Along with these payments, he can receive disability benefits, as well as compensation for unused vacations. All payments to the employee are made from one fund - the wage fund. In order not to take risks, accountants prefer to make vacation pay payments in advance, before the expiration of the 3-day period. If the operation is carried out by a bank, then you need to worry about payments in advance, since the transfer operation will only be carried out on the next banking day.

The amount of vacation pay varies for each employee. Even employees with the same salary may receive different amounts before the vacation. This depends on the number of days actually worked in a given working year. Not taken into account:

days when the employee received average earnings;
sick days;
vacation days at your own expense.

Therefore, an accountant should be careful when calculating vacation compensation for each employee.

If the employee was unable to receive his salary while he was on vacation, he will be able to receive it on the next payday. The entire amount will not go anywhere - it will be deposited. If possible, payment of wages during the vacation will be made and the employee will be able to receive it.

Let's sum it up

One of the bills of the Ministry of Labor provides for changes in the payment of vacation pay: the new edition of the Labor Code of the Russian Federation will allow the employer to pay vacation pay even after the employee has already gone on vacation.
These changes could come into force as early as 2021. If the amendments are adopted, then when an employee submits an application for leave, even from tomorrow, the employer will be obliged to pay him vacation pay no later than within 3 working days after submitting such an application. Now the employer is obliged to pay vacation pay no later than 3 calendar days before the start of the vacation. If you now meet the employee’s wishes, you will actually immediately violate the requirements of the Labor Code of the Russian Federation and a fine is possible.

One of the possible consequences of violating the terms of payment of vacation pay is the postponement of the vacation itself. Samples of an employee’s statement and a manager’s order about this are available in the ConsultantPlus database:

Protecting the interests of the employee, the Labor Code of the Russian Federation provides for the transfer of vacation to another period in cases where the employee is not given vacation pay in a timely manner, no later than three days before the start of the vacation, or is not paid at all (Part 9 of Article 136 of the Labor Code of the Russian Federation, Part 2 of Art. 124 Labor Code of the Russian Federation, letter of the Ministry of Labor of Russia dated 09/05/2018 No. 14-1/OOG-7157).
View sample documents.

Should a manager give an employee a salary before a vacation for the days worked?

Every employee has the right to receive paid leave every year. In this case, the countdown of the first and subsequent years of work begins from the main point, namely, from the signing of the relevant labor agreement by the parties. According to the general rules, each employee goes on legal leave on the basis of the main document, namely, the vacation schedule in force in the organization.

The procedure for granting a vacation period itself will establish some important obligations for the employer. One of these is making payments to a subordinate who is going on vacation. The main stage in this procedure will be the establishment and subsequent accrual of a special payment - vacation pay. They represent a special type of compensation that is paid to the employee even before the start of the formal rest period.

Every employee who is preparing to take their next paid leave is usually concerned about the basic rules and important nuances of receiving money. In particular, some employees believe that at the same time they should be given wages for those days that have already been worked before the immediate start of the rest period. This would indeed be very convenient, since on vacation, cash is usually always required.

In order to understand the rules and features of calculating vacation pay, you need to refer to the current legislative norms. In particular, Article 136 of the Labor Code of the Russian Federation contains all the important information regarding the responsibilities of the manager for calculating wages. Thus, the amounts due to employees must be paid twice a month, in strict accordance with the established schedule. Specific dates of the month must be recorded officially, in the relevant provisions of the employment contract, as well as within other local acts of the company. This schedule must not be violated under any circumstances.

Based on the above, we can conclude that an employee cannot receive wages for the period of time worked before going on vacation. The only payment he can legally claim is vacation pay. In accordance with the established rules, they are awarded in the standard manner. For this purpose, an indicator such as the average earnings of a subordinate for one working day is used. Next, the average amount of earnings is multiplied by the exact number of vacation days that the subordinate is entitled to. The resulting value will be the amount of compensation that the employee must receive before going on vacation.

Separate mention should be made of situations in which an employee demands payment of his salary in advance. As a rule, he motivates this by the fact that on the standard day of issuing funds, he simply will not be able to appear at the organization and receive the legal amount. However, even despite the presence of such a requirement from a subordinate, the employer will not have the legal right to violate the previously established schedule for calculating the advance payment and the main part of the salary. If the employee really cannot show up for work on the day the salary is paid, the employer will simply keep the money until the subordinate appears at work. For this purpose, the director can use the safe available in the organization.

Opinion of Rostrud: what is the period for payment of vacation pay?

It echoes the norms of Art. 136 of the Labor Code of the Russian Federation and letter of Rostrud dated July 30, 2014 No. 1693-6-1, defining a three-day minimum in calendar days counted before the start of vacation. The document also notes the need to take into account non-working days. If they exist, the period by which payments must be made increases, i.e. The required amounts will have to be paid out in 4, 5 or more days. For example, when providing leave from June 14, 2021, payment is made not on the 10th, but on the 9th of June on Saturday (it was a working day), since the 10th and 11th of June are weekends, and the 12th is a holiday day.

However, letter No. 1693-6-1 does not clarify this circumstance: whether the day of payment should be counted within the three-day period. Only the possibility of issuing vacation pay on Thursday or Friday to an employee who goes on vacation on Monday is mentioned.

The absence of this clarification has given rise to differences in the interpretation of deadlines in different regional labor inspectorates. Thus, in the Irkutsk region, it is considered legal to pay vacation pay 2 days on the 3rd day before the vacation, and in the St. Petersburg GIT it is recommended to transfer or issue money for vacation 3 days on the 4th.

In practice, based on legal regulations, security considerations and simple everyday caution, accountants make payments exactly on the 4th day. In addition, there are many conflicting decisions of the Arbitration Court.

Story

The Deputy Director for Operations had irrepressible energy: he disappeared at work until the night, and sometimes appeared on weekends - he was bored at home with his family. And the position required irregular working hours. When the time came for the next vacation, he asked the personnel officers

- Can I work part of my vacation so as not to sit at home, and get more - both vacation pay and salary?

- You can. You are entitled to additional leave for irregular working hours - three calendar days. They can be replaced with monetary compensation.

- No, I would like to rest for two weeks - I promised my wife and children, and the rest - to work.

— You can’t, you must rest for 28 days, and you can only “exchange for money” days in excess of this number.

- Is there any way to get around this? If I die of boredom at home, the company will suffer very seriously!

- Well, how will you get around? We mark everything on the report card, enter it into the computer - both vacations and work. Maybe you can find some hacks for yourself during your vacation?

- Wait! – The second personnel officer entered the conversation. – Now all officials and labor law experts claim that it is possible to conclude a civil contract with an employee on vacation! And then Igor Glebovich will be able to legally go to work while on vacation!

— And then an inspector will come and fine us for replacing an employment contract with a civil law one and for violating the work and rest regime?

- They shouldn’t: they refer to Art. 106 of the Labor Code, which states that the employee has the right to dispose of rest time at his own discretion, and the articles of the Civil Code regulating freedom of contract. You just need to draw up the agreement so that it does not look like an employment contract.

- Girls, thank you! Let's do so.

— Don’t you want to coordinate everything with the boss first?

- Consider that you have already agreed!

Crib

You can replace with monetary compensation a part of the annual leave exceeding 28 calendar days (both in full and in part) - Art. 126 TK; and days of additional leave for work in harmful and/or dangerous conditions in excess of 7 calendar days - Art. 139 TK.

Exception: pregnant women and minor workers - Art. 126 TK. They are prohibited from replacing vacation with monetary compensation.

Freedom to conclude a contract is established by Art. 421 Civil Code.

The employee’s right to use rest time at his own discretion is enshrined in Art. 106 TK.

Payments without going on vacation

An employee can receive vacation payments and continue to work only if it is unused additional vacation .

To pay compensation, an employee should write a free-form application addressed to the head of the organization. Some enterprises approve a special form for such an application.

By law, compensation can be paid:

within 10 days after registering the application in the records management department;
on the day of salary transfer.

Important: if the duration of unused vacation is less than 28 calendar days, replacing it with a cash payment is prohibited by law !

In case of violation of the law, fine payments in the amount of 1 to 5 thousand rubles may be imposed on the employer, and from 30 thousand rubles on the organization itself.

Is it legal to work while on vacation?

Expert opinion Polyakov Pyotr Borisovich Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Labor legislation establishes clear proportions between work and rest. It is the responsibility of the employer not only to provide employees with a safe workplace, but also to ensure that they get enough rest in a timely manner.

Rest allows the worker to restore the functions of his body. Every working person should be provided with annual leave, which is paid and allows employees to rest without compromising their own budget.

The Labor Code regulates not only the mandatory provision of vacations and their minimum duration, but also the possibility of replacing this period with monetary compensation. Article 126 of the Labor Code of the Russian Federation establishes that vacation time can only be compensated in certain amounts, namely only those days that exceed the mandatory minimum of 28 days. It should be borne in mind that it is also prohibited to compensate for additional leaves that are issued for harmful and dangerous working conditions.

If last year’s vacation was not taken off, but was postponed to this year due to operational needs, then the employee has the right to take 28 days from each part, and receive cash payments for the rest. But such transfers can only be made when absolutely necessary and must have justification.

The employee cannot go to the workplace during his vacation, because according to his documents he is on vacation, which means that he is marked as absent on his report card and the employer does not bear responsibility for him during this period of time. On the other hand, every citizen has freedom of choice and can earn extra money in his free time. Work on vacation can be formalized by concluding a civil agreement with another employer. If you carry out the same manipulations with your direct employer, then the inspection authorities may have questions about whether the person was really hired to carry out some assignment or whether this agreement simply masked an illegal refusal to rest.

Violation of deadlines for payment of vacation pay

Failure to comply with the established deadline for paying for the next vacation is punishable by a fine. And if this violation is recorded by a labor inspector, then you will have to bear responsibility for it. So, clause 1st. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for fines:

for enterprises – from 30,000 to 50,000 rubles;
for officials (for example, personnel officer, accountant, company director) - from 1000 to 5000 rubles;
for a businessman-individual entrepreneur – from 1000 to 5000 rubles.

However, in the event of a single violation detected for the first time, the inspector, as a rule, confines himself to a warning. If non-compliance with labor legislation is systematic, and the company has already been given administrative responsibility, repeated sanctions by the State Labor Inspectorate are tightened, and fines increase significantly, amounting to:

for companies – from 50,000 to 70,000 rubles;
for officials – from 10,000 to 20,000 rubles. or disqualification for a period of 1 to 3 years;
for individual entrepreneurs – from 10,000 to 20,000 rubles.

Let us note that the employer will violate the deadlines for issuing vacation pay even if he urgently releases an employee based on an application with motivated circumstances, written later than 3 days before the start of the vacation, since there are no exceptions in Art. 136 of the Labor Code of the Russian Federation is not provided for (letter of the Ministry of Labor of the Russian Federation No. 14-2/B-644 dated August 26, 2015).

The current Labor Code of the Russian Federation secures the right of each employee to leave, the duration of which will be at least 28 days.

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The employee has the right to demand payment of vacation funds.

The right to take annual paid leave arises for each employee after the first six months of fulfilling work obligations with a particular employer.

Vacations are issued in accordance with the vacation schedule. It can be divided into several parts, but it is important to comply with the condition - the main part must last more than 14 days ().

When should vacation pay be paid? Is it possible to pay vacation pay earlier than 3 days in advance? These questions do not lose their relevance even with the passage of time.

Review from vacation

What to do if there really is a need for an employee, and he is sent on another vacation? You can resort to another way to attract an employee to work during his official vacation period - to recall him.

Recall from vacation is a legal mechanism that allows a vacationer to be involved in his direct work responsibilities during vacation. The employer cannot force a vacationer to work, but can describe the current situation to him and, if the employee voluntarily agrees, involve him in work.

An employee cannot be recalled to work part-time. Part-time pay is issued only to those who perform their duties part-time, and not to main employees.

If due to production needs the rest is interrupted, the employee is obliged to:

Begin your duties in full, as specified in the employment agreement.
Refund previously paid compensation amounts.

According to the law, three days before the start of the vacation period, the vacationer is awarded material compensation for the days taken, which is paid to him in cash or by bank transfer. When recalled from vacation, the employer is obliged to recalculate payments already made, because a person cannot receive two parallel accruals at once: compensation and wages. Previously paid amounts that do not correspond to the time off will have to be returned to the employer. This can be done in cash at the organization’s cash desk or by deduction from future accruals. And the rest days that have not been completed must be given to the recalled employee at a different time or transferred to the next year.

Deadlines for payment of vacation pay and the responsibility of employers for their violation

In this case, the number of days of rest is not important. The main thing for an employer is to comply with the law in order to protect himself and his enterprise from fines and other punishments. According to Article 136 of the Code, payment and transfer of vacation pay are made three days before the start of the vacation, even if its duration is one day. An agreement between the parties that will lead to a violation of the terms of payment of vacation pay will be considered illegal, even if it was concluded by mutual agreement.

Currently, compensation for late payment of vacation pay cannot be lower than one three hundredth of the refinancing rate established by the Central Bank for each day of delay. Its amount is calculated on the actual day of payment of vacation pay. The period begins the day after the end of the payment period and ends on the day the vacation pay is paid. Full responsibility for such a violation lies entirely with the employer. Regardless of whose fault the late payment of vacation pay occurred.

Who cannot be recalled

An employee can be recalled only with his consent, which must be given in writing. But there are special categories of hired persons who cannot be recruited to work during this period, even if they have such a desire.

Article 125 of the Labor Code of the Russian Federation provides a list of persons whose rest time cannot be interrupted under any circumstances:

Employees who have not reached the age of eighteen.
Women who are pregnant and on maternity leave.
Employees who work in workplaces classified as harmful and/or dangerous working conditions.

The presence of special difficulties in the work of the enterprise, the need to urgently replace another employee or other force majeure circumstances cannot contribute to the involvement of the listed categories in extracurricular work.

Even a written request from the vacationer himself about the desire to go to the workplace earlier than expected should be rejected.

Is it possible to pay vacation pay earlier than 3 days in advance?

Is it possible to pay vacation pay earlier than 3 days in advance? Not only employees, but also employers seek an answer to this question. Yes, the law provides for the possibility of paying vacation funds earlier, for example, 14 days before going on a planned vacation.

Statistics show that most employers do just that - they pay funds less than three days in advance.

This will allow you to avoid solving problems that may arise not through the fault of management, but, for example, due to a disruption in the functioning of the banking system.

Weekends and holidays

If the last three days before the vacation fall on a holiday or day off approved by the organization’s schedule or the state, then the money is credited until that day.

If deadlines are violated, employers can assure the employee that this is an exception, but it is important to know that this is not provided for by law.

The employer must take into account the work schedule of the banking enterprise if funds are transferred to them not in cash, but by bank transfer, for example, by crediting to a bank card.

If the banking structure has a holiday on the day of the transfer, then the money must be transferred before it occurs.

When going on maternity leave

ST. 260 of the Labor Code of the Russian Federation establishes the right of every employee planning to use an annual paid salary or after its completion.

In this case, the duration of the vacation will be determined on a general basis, and the same applies to its payment.

An employer cannot refuse to provide leave to a pregnant employee, even if it is not arranged in accordance with the vacation schedule.

It is recommended to notify management of your desire to go on vacation ahead of schedule several weeks in advance. This time will be enough for the employer to resolve several organizational issues, including hiring a temporary employee.

Upon dismissal

The employee has the right to receive compensation paid for unused vacation. To begin with, the average wage per day paid to the employee during the billing period is calculated.

Then the following formula is used: Amount of compensation for unused vacation = average salary per day * number of vacation days.

When calculating vacation funds, it is important not to take into account weekends and holidays - they are not added to the vacation, and therefore are not paid.

The money must be transferred to the employee on the day of dismissal, otherwise he has the right to file a claim in court.

The basis for the appeal is violation of payment deadlines.

Registration procedure

To submit a review, the employer should adhere to the following scheme:

Provide a written notice of the need for the employee to urgently return to the workplace. It not only describes the reasons for the recall, but also specifies a specific release date. The notice is sent by mail or delivered in person.
Obtain written consent from the vacationer. Let us note that you cannot immediately force an employee; he has the right to refuse management’s offer. But if he agrees, the vacationer is obliged to state in writing his desire to interrupt his vacation. This can be done at the bottom of the notification or on a separate sheet of paper in any form.
Having received consent, the employer issues a recall order. The order specifies the employee's exit date.

The issued order will become the basis for the accountant to recalculate preliminary payments, personnel employees will make adjustments to the vacation schedule, and the head of the structural unit will be able to enter work shifts in the time sheet.

How is vacation paid according to the Labor Code of the Russian Federation?

Calculating vacation in 2021 should traditionally begin with determining the calculation period. For most employees working in an organization for more than a year, this is 12 calendar months preceding the month the vacation begins (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). Those. When calculating vacation pay, you will need to use the employee’s income received during these 12 months.

In this case, a calendar month is the period from the first to the last day of the month inclusive.

Example. Courier Perelygin S.V. has been working at Kaleidoscope LLC since February 5, 2021. From June 3, 2021, in accordance with the vacation schedule, he must be granted annual paid leave. His average earnings will be determined for the billing period - from June 1, 2021 to May 31, 2021.

How does a salary increase affect vacation pay?

As you know, wage indexation entails a change in the amount of vacation pay. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 considers several options for increasing average earnings, which directly affects the calculation of vacation pay:

if an increase in tariff rates, salaries, or remuneration occurred during the billing period, then all payments in this period are subject to indexation,
if the increase occurred after the billing period, but before the basis for payments taking into account the average earnings, then the average earnings calculated for the billing period increase;
if an increase in tariffs/salaries, etc. occurred during the main vacation, then average earnings increase only from the moment the tariff rate is increased until the end of the vacation.

As average earnings increase, payments in absolute amounts do not increase.

These provisions apply only to situations where salary increases occur within an organization/structural unit. If the salary of only one employee has increased, there will be no indexation of average earnings.

Example 1

The plant employee is on vacation from June 1 to June 28.
He has a salary of 30,000 rubles and a bonus of 10%. The average salary for vacation will be equal to (30,000 + 3,000) × 12 / (12 × 29.3) = 1126.28 × 28 = 31,535.84. On June 18, the company increased salaries by 5%. This means that the average salary must be indexed from June 18, that is, the employee must receive an additional payment for vacation in the amount of 5% for the period from June 18 to June 28: ((30,000 + 3,000) × 1.05 × 12 / (12 × 29 ,3) – 1126.28) × 11 = 56.31×11 = 619.41

Example 2

The employee was on leave from June 4 to June 28, 2021.
He was paid a salary of 30,000 and a production bonus of 5,000. His average salary for vacation is (30,000 + 5,000) × 12 / (12 × 29.3) = 1194.54, the amount of vacation pay is 1194.54 × 25 = 29863 ,5. Vacation pay was paid no later than May 31. From June 1, there is a 5% increase in salaries. That is, the increase occurred after the billing period, but before the onset of vacation. Thus, the average earnings for the entire vacation period are indexed. At the same time, the employee receives a bonus, determined not as a percentage of the salary, but as a specific amount.

The amount of the surcharge will be calculated as follows: (30,000 × 1.05 + 5,000) × 12/ (12 × 29.3) = 1245.73

1245,73 × 25 — 29 863,5 = 1279,75

Please note that all amounts given in the examples are rounded to the nearest hundredth. In real calculations you will end up with a long line of digits after the decimal point. In the recommendations of the Federal Tax Service and the Ministry of Labor there are no special instructions on rounding amounts, but in the letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17, department specialists recommend using intermediate values when calculating average earnings, rounded according to mathematical rules to two decimal places, that is, to hundredths .

Example

The employee was on vacation from June 1 to June 28, 2021. He receives a salary of 30,000 and a bonus of 20%. Based on this, the calculation of average earnings for a vacation looks like this:
(30 000 + 6 000) × 12 / (12 × 29,3) = 36 000 / 29,3 = 1 228,668941979…

1228,67 × 28 = 34 402,76

1228,669 × 28 = 34 402,732

1228,6689 × 28 = 34 402,7292

Rounding options show that more decimal places in intermediate calculations provide greater calculation accuracy. However, it should be taken into account that payments are calculated in rubles and kopecks, and therefore it is advisable to round the amounts to the nearest hundredth of a decimal point for the accuracy of calculations.

Vacation accrual: what amounts are taken into account

The amounts that are taken into account when calculating average earnings are payments provided for by the remuneration system, accrued in favor of the employee in the billing period. This includes salary, bonuses, allowances, etc. (Article 139 of the Labor Code of the Russian Federation, clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). However, the following are not taken into account in the calculation:

social and other non-labor payments, for example, payment for travel, food, utilities to the employee (clause 3 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922);
amounts received by the employee for periods when he did not work, but in accordance with the law, his average earnings were retained: travel payments, vacation pay, temporary disability benefits, etc. (Clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

Payment of vacation pay (timing and responsibility)

Ministry of Labor in letter No. 155/13/116-09 dated June 26, 2009. in this regard, he gave an example: if the first day of vacation is the 15th, then the last day of payment of wages during the vacation is the 11th, if the first day of vacation is Monday (June 22), then the last day of payment of wages is Thursday (June 18 ).

Late payment of vacation pay

in accordance with paragraph 2 of Art. 11 of the Holidays Act serves as a reason for postponing holidays. The company does not have the right to refuse an employee who has applied for a postponement of vacation due to such a circumstance (additionally: Labor inspection inspections).

How is vacation calculated?

The payroll period can be worked by the employee completely or partially. Depending on this, different formulas are used to calculate average earnings for vacation.

If the period is worked out in full and leave is granted to the employee in calendar days, then the average daily earnings are determined as follows (Article 139 of the Labor Code of the Russian Federation, clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922):

29.3 is the average monthly number of calendar days in a year.

If the billing period is not fully worked out, another formula is used:

Expert opinion Polyakov Pyotr Borisovich Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

In turn, the last indicator - the number of days worked in months not fully worked - is determined taking into account the proportion separately for each such month.

A formula that takes into account months not fully worked is used if the employee’s pay period included excluded periods: vacations, business trips, periods of temporary disability, etc. (Clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

Having determined the amount of the employee’s average daily earnings, you can calculate the amount of vacation pay (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922):

Terms and features of payment of vacation benefits in accordance with the Labor Code of the Russian Federation

If the third day is a weekend or non-working day, the payment must be made taking this into account, that is, 4 or 5 days in advance. If the payment is made not through a cash register, but by non-cash transfer to a bank card, you need to take into account the working hours of banks. You may have to make the transfer earlier than 3 days before the start date of your vacation.

Although the Labor Code of the Russian Federation does not regulate the time for submitting an application for vacation, given that vacation pay must be paid 3 days before its start, the application must be submitted at least 4 days in advance. Otherwise, the employer simply will not have enough time to complete the registration and payment within the period established by law.

Accrual of vacation in 2021: example

Example 1. Calculation of vacation pay for a fully worked pay period

Solution.

Example 2. Calculation of vacation pay when the billing period is not fully worked

Solution.

Average monthly number of days worked in October 2021: 26.5 days. (29.3 / 31 days x (31 days – 3 days)).

Average monthly number of days worked in March 2021: 21.7 days. (29.3 / 31 days x (31 days – 8 days)).

By the way, you can calculate the amount of vacation pay using our Calculator.

How to correctly reflect vacation pay in form 6-NDFL

An error was made when calculating vacation, and incorrect data was included in the report. In this case, you must submit an updated 6-NDFL report with the correct information in it.
The recalculation has statutory reasons and is legally carried out later than the initial calculation of vacation pay (for example, when recalled from vacation, upon dismissal, when vacation is postponed due to untimely payment of vacation pay). In such a situation, data on it can be included in the corresponding lines of the report for the period in which the recalculation was made (letter of the Federal Tax Service of Russia dated May 24, 2019 No. BS-4-11/9248).

Thus, in Section 2 6-NDFL, vacation pay, as a rule, will be reflected separately from other payments made due to a discrepancy in the deadline for paying personal income tax on them (letter of the Federal Tax Service of Russia dated May 11, 2019 No. BS-4-11/8312). In section 1 of this form, they will be included in the total amounts of income accruals made during the reporting period (line 020), tax withheld from this income (line 040) and tax actually withheld (line 070).

How many days before vacation are vacation pay paid?

Example. The first day of vacation for leading engineer Mikhailov A.S. falls on Monday 27 May 2021. Accordingly, vacation pay must be paid to him no later than May 23 (Thursday).

If the day of payment of vacation pay falls on a weekend or non-working holiday, the money must be transferred on the previous working day. And if Mikhailov A.S. decided to go on vacation, for example, from May 22, 2021, vacation pay would have to be paid to him no later than May 17, 2021 (Friday).

Failure to comply with the deadline established for payment of vacation is fraught with a fine for the employer (Part 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Moreover, according to the Ministry of Labor, the company can be fined even if the employee wrote an application for leave later than 3 days before its expected start (Letter of the Ministry of Labor dated August 26, 2015 No. 14-2/B-644). Although, under such circumstances, the employer, in principle, cannot comply with the requirement of the Labor Code of the Russian Federation to pay vacation pay 3 days before the start of the vacation.

Number of vacation days in 2020

The minimum duration of annual paid leave is 28 calendar days (Part 1 of Article 115 of the Labor Code of the Russian Federation).

From the letter of the Ministry of Labor dated September 24, 2019 No. 14-2/OOG-6958, we can conclude that an employee must take 14 days off in a row for the current working year. Let me explain.

The Labor Code of the Russian Federation allows annual paid leave to be divided into parts by agreement of the parties (Part 1, Article 125). In this case, one of the parts must be at least 14 calendar days.

Sometimes an employee urgently needs unscheduled leave - from the next day at his request. In this case, the accounting department usually has difficulty applying and complying with the statutory deadline for payment of vacation pay. In addition, there is conflicting jurisprudence on this issue. ConsultantPlus knows how to properly pay vacation pay in the event of a sudden vacation and avoid administrative liability for failure to meet the payment deadline :

At the personal request of the employee, the employer has the right to postpone the employee’s annual basic paid leave, despite the approved vacation schedule.
In this case, it is necessary to comply with the requirements of Art. 136 of the Labor Code of the Russian Federation, according to which payment for vacation is made no later than three days before its start. If, upon application, the employee is granted leave the next day after submitting the application, and the accountant does not have time to accrue and pay vacation pay within the period established by the Labor Code of the Russian Federation, then... Read the complete decision.
According to the Ministry of Labor, at least 14 calendar days should be part of the annual paid leave for the current working year. If an employee, for example, takes 7 days for the last year and 7 for the current year, the requirement of Part 1 of Art. 125 of the Labor Code of the Russian Federation will not be implemented .

EXAMPLE
The employee has accumulated 7 unused calendar days of vacation over the past working year. He plans to add them to the vacation for the current working year. In this situation, the duration of one part of the vacation in the current year should be at least 21 calendar days (14+7). Then there will be no . That is, the employee must take at least 14 days off in a row for the current working year.

At some enterprises, it is customary to give short-term vacations (1-2 days) due to the large number of unused vacation days. It is important to know that the timing of payment of vacation pay for a one-day vacation has its own characteristics and risks. They are explained in ConsultantPlus:

However, providing employees with leave of a specified duration is associated with certain difficulties and risks for the employer, associated, in particular, with the timing of payment of vacation pay.
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Vacation pay under the Labor Code: how to take into account bonuses

Bonuses are paid to employees on different grounds and at different frequencies. For the purposes of calculating holiday pay, they are taken into account in different ways.

Monthly bonuses that were accrued in favor of the employee in the billing period are included in the calculation, one for each bonus indicator. Premiums for periods of longer duration, but within the calculation period, for example, quarterly, are included in the calculation in a similar way - one for each indicator.

Annual bonuses, as well as one-time payments for length of service (work experience), accrued based on the results of the year preceding the year in which the employee goes on vacation, must be taken into account in the calculation of vacation pay in full (clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922). Moreover, it does not matter whether these payments were accrued during the billing period or after it, as well as before or after the vacation. By the way, in the latter case, vacation pay will have to be recalculated.

Example. Taking into account several bonuses of different “types” when calculating vacation pay.

Sales Manager Grekov I.L. Leave will be granted from May 27, 2021. He has been working at Four Seasons LLC since November 6, 2013. The billing period - from May 1, 2021 to April 30, 2021 - was fully worked out by him. In April 2021 Grekov I.L. a bonus was accrued based on the results of the first quarter of 2021, as well as an annual bonus for 2021. And before that, in March, he was awarded 2 monthly bonuses for sales volumes of seasonal products.

Therefore, an annual bonus, a quarterly bonus and one monthly sales bonus must be taken into account when calculating holiday pay.

Example. Accounting for the annual bonus paid to the employee after the pay period.

Sales Manager N.N. Stebakov leave was granted from April 15, 2021. The billing period - from April 1, 2021 to March 31, 2021 - was fully worked out by him. The bonus for 2018 was awarded to him on April 8, 2021. Despite the fact that the annual bonus does not fall into the billing period, its amount must be taken into account in full when calculating vacation pay.

And if the bonus for 2021 was accrued after the employee had already returned from vacation, then the amounts taken into account when calculating average earnings would have to be increased by the amount of the bonus, the amount of vacation pay should be re-determined and the difference should be paid to the employee.