Article 121 of the Labor Code of the Russian Federation. Calculation of length of service giving the right to annual paid leave

Concept

Vacation experience is generally considered to be the period of time during which an employee worked for a specific employer. The duration of this time is not interrupted.

If an employee was employed in one company, but after some time quit and was hired by another organization, the first day of his work experience is considered the moment of registration of labor relations in the new institution.

At the end of each regular working year, an employee can apply for leave. Its minimum duration is 28 days. For certain categories of employees this figure may be increased.

Every time the specialist responsible for this action—an accountant—faces the calculation of this indicator. Experience allows you to determine the exact number of days an employee is entitled to rest for the purpose of further calculation of vacation pay or compensation upon dismissal.

What periods are not included?

When determining the length of service that gives the right to rest, not all of the official employment time of a working citizen is taken into account. It is for this reason that difficulties may arise with this procedure.

The following time periods are not taken into account in the calculation:

• absence of a citizen from the workplace without good reason;
• unpaid leave lasting more than 2 weeks;
• leave taken due to the need to care for children until they reach a certain age.

Circumstances not taken into account in the calculation are regulated by Article 121 of the Labor Code of the Russian Federation.

It is important that maternity leave is included, while maternity leave is an unaccounted period.

Time that is not included in the length of service for annual leave postpones the end of the working year for the provision of rest by the corresponding number of days.

Right to vacation

According to the Constitution and the Labor Code of the Russian Federation, a person has the right to both work and rest. To receive paid leave, an employee must work a certain amount of time at the company. When you change your place of work, the countdown of this period begins again. The first day of employment is considered the beginning of the vacation period; employment in the previous company is not taken into account. This is due to the fact that upon dismissal, a citizen is fully paid, including compensation for unspent days of rest or providing them.

ATTENTION! If a person took a vacation in advance, the amount for this period is withheld when calculating.

An employee has the right to go on vacation for the first time six months after starting work at the enterprise, but management can, if they wish, provide it earlier. In addition, some categories of persons apply for early leave (Articles 122, 267 of the Labor Code of the Russian Federation):

• youth under 18 years of age;
• adoptive parents of a child under 3 months of age;
• women before maternity leave or immediately after its completion;
• in other situations considered by the Federal Law.

The legislation also identifies workers who have the right to take advantage of rest at any time: Chernobyl survivors, veterans, Heroes of the USSR, the Russian Federation, Labor, those also injured in man-made accidents, husbands whose wives are on maternity leave, and so on.

Employers are advised to take into account that if an employee accumulates excessive rest days, labor inspectors may regard this as a violation of his rights and impose penalties on the organization.

The periods included in the vacation period are approved by law. Also indicated is the time that is not counted in the calculations. However, the enterprise may have local acts and collective agreements in force that provide for additional points that can be included in continuous service.

Calculation rules

For the first time, an employee can take annual leave, which will be paid in full by the employer, after the duration of his professional activities in this company reaches six months.

When calculating the vacation period, its duration does not have to be 6 months. The occurrence of this circumstance is due to the fact that some periods are not taken into account in calculations of this type.

When calculating, the features of a citizen’s work schedule and the length of his working day do not matter. In any case, settlement actions are carried out in a standard manner.

The basic rules for calculating length of service are specified in the Labor Legislation of the Russian Federation. It also contains information - when determining, it is not the calendar year that is taken into account, but the employee’s working year, which is individual in each case.

For example, if the date of conclusion of the employment contract is considered to be February 25, 2021, the calculation period for vacation will be the period of time from February 25, 2021 to February 24, 2021.

Vacation experience does not include the time periods specified in the previous paragraph. At the same time, periods of time are identified, which the accountant must include in the calculation.

The length of service that gives the right to regular leave includes:

• main working hours, including time spent on business trips;
• annual paid vacation time;
• weekends and official holidays;
• temporary disability of an employee due to health problems;
• maternity leave;
• leave issued for the purpose of studying at an accredited educational institution;
• days allocated for undergoing a routine medical examination;
• additional days off, the right of which blood donors have;
• simple;
• vacation at your own expense (its duration should be no more than 14 days. Otherwise, this period is not included in the vacation period);
• temporary suspension of the company's activities after inspection by higher authorities.

The calculation takes into account every month that was worked by an employed citizen in full.

A full month is considered to be one during which the employee carried out his activities for more than 15 days. If the total number of days worked in a month is less than this indicator, such a month is not included in vacation time.

Each circumstance due to which the employee was absent from the workplace must be supported by an appropriate document.

The time of occurrence of health problems - a sick leave certificate, the need to go to a session - a certificate-call, etc. Without documentation of this type, the employee's vacation time may be shortened.

Example

Example conditions:

Citizen Semakin O.V. was hired on April 21, 2021. In accordance with the established rules, in the future he can apply for leave of standard duration - 28 days.

From November 19, 2021, he plans to apply for an annual paid vacation period for the first time.

It is important to take into account that until this time the employer imposed penalties on this employee. The need to perform this action arose after citizen Semakin was absent from his workplace for 20 days. After returning to work, the employee did not provide the relevant documents, so the time of his absence was considered absenteeism. This period will not be included in the vacation period.

In addition, the employee took vacation at his own expense. Its duration was 14 days, so this time is included.

Calculation:

During the calculation process, the first full working year was established: from April 21, 2021 to April 20, 2021 - a total of 12 months.

The next billing period is as follows: from April 21, 2021 to November 19, 2021 - 7 months.

Taking into account absenteeism, the pay period is reduced by 20 days, and its end date becomes October 30, 2021.

The second billing period takes into account 6 months. This is due to the fact that in the period from October 20 to October 30 the employee worked less than 15 days.

Ultimately, the vacation period is calculated as follows:

12 (months in the first billing period) + 6 (months in the second) = 18.

Example of calculations upon dismissal

The need to calculate length of service always arises when going on vacation during work, as well as upon dismissal. Let's consider an example when an employee terminates his employment relationship with an organization and he needs to determine the amount of compensation.

Example conditions:

1. Hiring date: 02/10/2017.
2. The date of dismissal is 04/11/2019.
3. During work, there was annual leave from 03/01/2018 to 03/28/2018, personal leave from 05/01/2018 to 05/21/2018, sick leave from 10/10/2018 to 10/20/2018, as well as absenteeism for 3 days in January 2021.
4. It is necessary to calculate the length of service for vacation time to establish the required number of days for vacation compensation.

Calculation:

1. The length of service does not include 7 days off at your own expense, as well as 3 days of absenteeism. Includes annual leave, 14 days of rest at your own expense, and sick leave.
2. The first working year is from 02/10/2017 to 02/09/2018, there are no unaccounted periods - during this time the vacation period is 12 full months.
3. The second working year - from 02/10/2018 to 02/19/2019 - ends the year 10 days later, since there are unaccounted events. This period also includes 12 full months of service.
4. The third working year is from 02/20/2019 to the day of dismissal 04/11/2019. This period contains 1 month and 23 days, which are counted as 2 full months.
5. The total length of service giving the right to annual leave is 12 + 12 + 2 = 26 months, for each month 2.33 days are due, which means that during the time of work in the organization the employee is entitled to 26 * 2.33 = 60.58 days, of which he has already taken 28 days off . This means that compensation will be paid in 32.58 days.

Division into parts

Both the main vacation and the additional one can be combined into one. If desired, the entire vacation can be split into parts. To do this, 2 conditions must be met:

1. must be an agreement between the employee and the employer;
2. one part of the vacation per year must be at least 14 days .

For example, laboratory assistant Afanasyeva has the right to basic leave of 28 calendar days and additional leave for harmful activities of 7 calendar days.

Afanasyeva can take 15 days off in the summer, then take another 10 days off from August 25 to September 3 to get her child ready for school. She will still have 10 days of vacation left to go skiing in December.

The law allows you to take one long vacation per year (lasting at least 14 days), and break the rest into as many parts as you like . In this regard, it becomes profitable for employees working at 5 to take vacation for 5 days of the work week from Monday to Friday, and then take another 2 days off without including them in vacation.

This way you can save as much as 2 calendar days of vacation each week.

If the vacation is 28 days (that is, it includes 4 Saturdays and 4 Sundays), then you can do the following:

• Take 14 days off.
• After 2 months, take 5 days from Monday to Friday.
• After a couple of months, take another 5 days from Monday to Friday.
• There are still 4 reserve calendar days left, saved on the weekend.

Vacation is shared only by agreement with the employer! That is, the employer may not agree to such a division.

Since there is no minimum unit for taking vacation, many employees take 2 days of vacation, for example, before the weekend or before holidays.

Periods included in the vacation period

Periods worked by a citizen and unworked may be counted towards length of service (Article 121 of the Labor Code of the Russian Federation):

• work activities, including business trips;
• vacation;
• weekends and official holidays;
• absences due to illness;
• decree;
• studying at an accredited educational institution;
• passing a medical examination;
• maternity leave for adoptive parents of a newborn baby;
• easy to work with;
• days off provided for blood donors caring for a disabled child;
• leave without pay up to 14 days;
• downtime in case of wrongful dismissal and subsequent return to work;
• suspension of the enterprise's activities after inspection by authorized bodies, strike.

With part-time or part-time employment, it is not taken into account that working time is shorter than with a standard schedule, that is, the length of service for this category of persons does not decrease (Article 93 of the Labor Code of the Russian Federation).

Accounting codes in the time sheet included in the vacation record

Accounting codes in the time sheet for unworked days included in the vacation period

When adding time to the length of service when a person was not engaged in work activities, it does not matter whether payment was transferred to him.

The vacation period also includes days when an employee is suspended from work on the basis of:

• failure to undergo a medical examination, while the employee was not found guilty;
• suspension from work for up to 4 months based on a medical report if transfer to another position is impossible;
• failure to complete training, testing on labor protection, professional skills due to third-party reasons.

Experience accounting

The employing company must include in reporting all time intervals during which the employee is entitled to rest.

Table. Documents that record time for assigning leave

The organization’s timesheet records the work schedule of each employee, while unaccounted periods are marked with special codes in the form of letters or numbers:

• omissions without good reason - “PR” (24);
• unpaid suspension from activity - “NB” (35);
• vacation over 14 days at your own expense - “OZ”, “DO” and so on.

Time sheet

Periods not included in the vacation period

The time of absence of an employee, which is subject to exclusion from the vacation period, is reflected in Art. 121 Labor Code of the Russian Federation:

• passes without supporting documentation. Absences are entered in the form of a code in the report card according to form No. T-12;

ATTENTION! The absence of an employee must be recorded with a memo and an order for disciplinary action.

Codes for indicating absenteeism in the report card

The manager evaluates the validity of the reason. He can include this day in the length of service if the employee, for example, found himself in an emergency situation or did not work due to non-payment of wages for more than 2 weeks. In this case, the code “NN” (30) is entered into the timesheet.

• leave to care for a child up to 3 years old. It is entered in the report card with the designation “OZH” (15);
• administrative leave of more than 14 days per year;
• other absences due to the fault of the employee (due to being under the influence of alcohol or drugs, missing a medical examination, an occupational safety exam, and so on).