Annual paid vacations are provided in accordance with the vacation schedule. This local regulation is mandatory for all employers except individual entrepreneurs. Therefore, companies had to approve it no later than two weeks before the end of 2021. The schedule is approved by order of the manager.
Employees should be familiarized with the vacation schedule. And although the familiarization format is not legally fixed, the employer can independently determine the most suitable option for him. For example, it could be a special magazine. It is better to immediately include a column in it where employees mark their familiarization with the document.
It is often the practice in companies that the vacation schedule is kept formally - just to avoid being fined by the State Transport Inspectorate. However, if it is available and the necessary changes are made to it, it is easier for both parties to the labor relationship to resolve issues related to the provision of vacations. In addition, the vacation schedule allows you to more effectively plan the company’s activities.
The Letter of Rostrud dated 03/09/2021 No. PG/03709-6-1 notes that the vacation schedule includes all employees who are in labor relations with the organization on the day the schedule is approved, including employees with whom employment will be terminated during the working year contracts.
The question remains controversial as to whether external part-time workers should be included in the vacation schedule. Some experts are of the opinion that it is necessary, although Art. 286 of the Labor Code of the Russian Federation states that external part-time workers are granted annual paid leave simultaneously with leave for their main job. At the same time, Art. 123 of the Labor Code of the Russian Federation does not specify which employees are included in the vacation schedule and which are not.
In this article we will consider the following questions:
- Basic rules for calculating vacation pay
- How to calculate vacation pay in 2021
- Vacation pay indexation
- Non-standard situations related to vacation registration in 2021
- How to use the vacation pay calculator - 2021
Basic rules for calculating vacation pay
The rules are defined in the Labor Code, but there are controversial issues, explanations of which are given by Rostrud in its letters. Judicial practice in dealing with labor disputes is also useful.
Paid leave is provided to the employee annually
According to Art. 122 of the Labor Code of the Russian Federation, the right to use vacation for the first year of work arises for the employee after six months of his continuous work with the employer. Before this period, leave may be granted by agreement of the parties.
However, there are categories of employees who must be provided with paid leave before the end of six months of work - at the request of the employee. These include women - before or immediately after maternity leave; workers under 18 years of age; employees who adopted a child under 3 months of age.
Leave for the second and subsequent years of work is granted at any time of the working year in accordance with the order of provision of annual paid leave established by the employer.
The duration of the main paid leave is 28 calendar days
Certain categories of employees are granted leave in working days - those hired under a fixed-term employment contract, or employees engaged in seasonal work.
So, in Art. 291 of the Labor Code of the Russian Federation specifies that employees who have entered into an employment contract for a period of up to 2 months are provided with paid leave at the rate of two working days per month of work. As for seasonal workers, they are provided with vacation in the same way - at the rate of two working days for each month of work (for example, if an employee works for three months, then he can count on six working days of vacation).
Some employees have the right to leave at a time convenient for them
According to Art. 123 of the Labor Code of the Russian Federation, the employee must be notified of the start time of the vacation against signature no later than two weeks before its start. However, there are categories of employees who are granted annual paid leave at their request at a time convenient for them.
So, for example, at the request of the husband, he is granted annual leave while his wife is on maternity leave, and the time of his continuous work with the employer does not play a role.
The following categories of employees have the right to take leave at a time convenient for them:
- workers under 18 years of age;
- women before starting maternity leave (based on a pregnancy certificate or sick leave);
- women after the end of maternity leave;
- women with 2 or more children under 12 years of age (based on a birth certificate);
- employees who adopted a child under 3 months of age during the adoption period (based on a court decision on the adoption of a child);
- single men with 2 or more children under 12 years of age;
- part-time workers (based on a certificate from the main place of work about the priority of annual basic paid leave).
Federal Law No. 360-FZ dated October 11, 2018 supplemented the Labor Code with Art. 262.2. It provides holiday benefits to employees with three or more children under 14 years of age. Such employees are granted annual paid leave at their request at a time convenient for them.
However, this does not mean that the right to go on leave at any time also applies to those cases where a parent with many children has worked for less than six months. On this issue, the Ministry of Labor issued Letter No. 14-2/OOG-9211 dated November 20, 2018. The department pointed out that in addition to the Federal Law of October 11, 2018 No. 360-FZ, Art. 122 of the Labor Code of the Russian Federation, according to which the right to use vacation for the first year of work arises only after six months of continuous work in the company. From this point of view, parents with many children do not have any “benefits” for taking leave. This is possible only by agreement of the parties.
In addition to the main one, there are extended and additional annual paid holidays
According to the Decree of the Government of the Russian Federation dated August 12, 1994 No. 949, scientific institutions financed from the federal budget have the right to establish annual paid leave for scientific workers who have a doctorate of science degree, lasting 48 working days, and for a candidate of science - lasting 36 working days.
In Art. 334 of the Labor Code of the Russian Federation secures the right of teaching staff to the annual basic extended paid leave.
In contrast to extended vacation, additional vacation comes as a plus to the main one. Those listed in Art. can count on it. 116 Labor Code of the Russian Federation:
- those employed in jobs with harmful or dangerous working conditions;
- having a special nature of work;
- with irregular working hours;
- working in the Far North and similar areas.
The procedure and conditions for granting additional leave are established by collective agreements or local regulations.
Non-working holidays are not included in the number of calendar days of vacation
According to Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave.
Often holidays are postponed because they fall on weekends. How to calculate vacation in this case? We must proceed from the fact that the vacation period does not include only the official holidays listed in Art. 112 TK. It's always the same days.
Not all periods are included in the length of service giving the right to annual basic paid leave
The length of service that gives the right to annual basic paid leave does not include:
- the time the employee is absent from work without good reason;
- time of parental leave until the child reaches the legal age.
In Art. 121 of the Labor Code of the Russian Federation there is a clarification regarding workers associated with harmful and dangerous working conditions: their work experience, which gives the right to annual additional paid leave, includes only the time actually worked in the relevant conditions.
Vacations do not expire
If a company has not provided employees with vacations for several years, this means that the employer has chronically violated labor laws. When dismissing these employees, he is obliged to pay them compensation for all unused vacations (Article 127 of the Labor Code of the Russian Federation).
Letter of Rostrud dated 06/08/2007 No. 1921-6 also recalls the preservation of the right to use all due annual paid leave:
Annual leave for previous working periods can be provided either as part of the leave schedule for the next calendar year, or by agreement between the employee and the employer.
The fireproof nature of vacations is discussed in the Resolution of the Constitutional Court of the Russian Federation dated October 25, 2018 N 38-P. The court concluded that upon dismissal, the employer is obliged to compensate the employee for all vacations that he did not take during his work.
Some courts rely on ILO Convention No. 132, which states that the remainder of the leave must be taken no later than 18 months after the end of the year for which the leave is granted. However, the Constitutional Court does not consider this period to be a limiter and does not apply the 18-month limit to dismissed employees. Therefore, even if 5 years have passed since the last time vacation was used, the employer will have to pay for the entire period of non-use when the employee notifies him of his dismissal.
The legislative framework
Article 114 of the Labor Code of Russia guarantees annual rest for working citizens with mandatory conditions: preservation of the workplace (position) and the average salary level.
The procedure for calculating vacation pay is regulated by Article 139 of the Labor Code of Russia. The law recognizes a mandatory condition for accounting for all possible payments that are applied at the enterprise in the remuneration system, regardless of their sources.
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Vacation pay is calculated on the basis of the average salary, which, in turn, is calculated based on the amount of salary paid to the employee for the time actually worked. The period taken into account is 12 months. It is important to understand that the calculation month is a calendar month (1-30/31, 1-28/29 for February). Today, a unified procedure for calculating the average salary is regulated by Regulation No. 922 of the Russian Government of December 24, 2007.
The calculation of the average daily wage, which is used in the practice of vacation pay, payments calculated for unused vacation days, is made taking into account the last 12 months (calendar). Those. the amount of salary paid for this period is divided by 12 months and then by 29.3 (where 29.3 is the average number of calendar days per month for the year).
When calculating the average daily earnings, the resulting amount of salary accrued for the year is divided by the number of working days worked according to the schedule of a 6-day work week.
How to calculate vacation pay in 2021
First of all, we must proceed from the fact that for the calculation period, the 12 months preceding the period during which the employee retains the average salary are taken to calculate average earnings (Article 139 of the Labor Code of the Russian Federation). In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
Thus, if an employee goes on vacation in June 2021, then the payroll period is from June 1, 2021 to May 31, 2021.
A collective agreement or other local regulation may provide for a different calculation period, but provided that the calculation for this period does not worsen the situation of employees compared to the calculation for a period of 12 months.
The amount of payments to an employee depends on his earnings and the number of days worked. The formula used to calculate vacation pay is as follows:
Vacation pay = Average daily earnings * Number of calendar days of vacation
The calculation is described in more detail in Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. The calculation of average earnings includes all types of payments provided for by the remuneration system, applied by the employer and provided for by the employment contract, collective agreement, local regulations - all allowances, additional payments and bonuses.
Decree No. 922 describes rare cases of calculating vacation pay. For example, what to do if there is no income in the previous 12 months? You can take an even earlier period preceding 12 months, equal to a period of the same length. So, if an employee has returned from maternity leave and wants to go on her next main leave, then for the calculation you can take the 12 months that were before maternity leave.
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The average monthly number of calendar days is 29.3. This number is used for calculation if the month is fully worked. If the month is not fully worked, the average monthly number of calendar days is calculated separately using the formula:
Average monthly number of calendar days = Number of calendar days per hour worked * 29.3 / Number of calendar days of the month So, we take 12 months for the calculation. It is necessary to exclude periods and amounts accrued for these periods from this billing period. They are indicated in paragraph 5 of Decree No. 922:
- the employee retained his average earnings, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;
- the employee received temporary disability benefits or maternity benefits;
- the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
- the employee did not participate in the strike, but due to this strike he was unable to perform his work;
- the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
- in other cases, the employee was released from work with full or partial retention of salary or without payment in accordance with the legislation of the Russian Federation.
Formula for calculating average daily earnings
Average daily earnings = Income for the billing period / Average number of calendar days
When paying vacation pay, personal income tax must be withheld and transferred.
Payment is made no later than three days before the start of the vacation.
Minimum wage
The minimum wage is the minimum wage in the Russian Federation.
The minimum established by law applies:
- to regulate wages;
- to determine payments for temporary disability certificates.
This value is also used when calculating taxes, fees or fines, calculated in accordance with the legislative acts of the Russian Federation depending on the minimum wage.
An employer does not have the right to pay employees a salary less than the minimum wage. The only exception is when the employee performs his job duties on a part-time basis or is at work part-time.
From July 2021, the minimum wage is 7 thousand 800 rubles per month.
Vacation pay indexation
How to act in a situation if the salary changed during the billing period, that is, it increased?
First of all, you need to refer to clause 16 of Resolution No. 922, which sets out the procedure for indexing vacation pay. It depends on the moment at which the increase in salaries (tariff rates) occurred. So, in particular, it should be taken into account that when calculating average earnings, it is necessary to index the payments that are taken into account when determining average earnings and which were accrued in the billing period for the months preceding the increase.
The Letter of the Ministry of Labor dated May 12, 2016 No. 14-1/B-447 clarifies that the calculation should include payments (tariff rates, salaries (official salaries), monetary remuneration) in the month of their last increase and correlate them with tariff rates (official salaries ) established in each month of the billing period.
Example
The employee was granted annual paid leave from February 1 to February 28. In the previous year, his salary was 29,000 rubles. But since January it was raised to 31,000 rubles. All days during the period preceding the vacation (12 months) were worked in full.
In this case, the billing period will be from February 1 of the previous year to January 31 of the current year. If the company had a salary increase during the billing period, then the indexation coefficient needs to be determined. To do this, you need to divide the new salary by the old one:
31,000 rub. / 29,000 rub. = 1.0689655
The indexation coefficient should be applied to salaries accrued in February-December. The month of salary increase is January. Accordingly, all payments starting from February to December (11 months) need to be indexed. From February to December of the previous year, you should take 29,000 rubles for the calculation, and in January take into account the new amount - 31,000 rubles:
(RUB 29,000 * 1.0689655 * 11 months) + (31,000) = RUB 371,999.99
The following is the average daily earnings:
RUB 371,999.99 / (12 months 29.3) = 1,058.02 rub.
At the final stage, the amount of vacation pay will be calculated:
RUB 1,058.02 * 28 = 29,624.57 rub.
Please note that indexation is carried out if the salaries of all employees without exception or an entire structural unit or an entire department are increased. If the salary increase affected an individual employee, this does not mean that you should index his vacation pay.
With universal wage indexation, the average earnings of each employee for the billing period are indexed:
- by the coefficient of increase in his salary (tariff rate);
- by the cumulative increase factor.
Clause 16 of Resolution No. 922 states that in the case of bonuses that are set in a range of values or in absolute amounts, additional payments and allowances do not need to be adjusted.
Accrual of vacation pay taking into account sick leave in the billing period
Let's say an employee goes on vacation from July 1 to July 28. His monthly salary is 20,000 rubles. At the same time, from May 16 to May 22, he was on sick leave. In May, he was credited 16,500 rubles for days worked. How to calculate vacation pay?
First of all, you should determine the billing period. In this case, it will be from July 1 of the previous year to June 30 of the current year.
20,000 is the salary established for the employee by the employment contract. 11 months fully worked are included in the calculation. In May, only payments for time actually worked are included.
(RUB 20,000 * 11 months) + RUB 16,500 = 236,500 rub.
The number of days is determined by calculation. In fully worked months, the constant 29.3 is used - this is the average monthly number of calendar days.
The number of days that are included in the calculation, but were not fully worked, is determined by calculation. To do this, 29.3 must be divided by the number of calendar days in the month that was not fully worked (there are 31 days in May), and multiplied by the number of days that remain:
(29.3 / 31 * 24) + (11 * 29.3) = 22.68 + 322.3 = 344.98 days
Next 236,500 rub. * 344.98 days = 685.55 rub.
We multiply the resulting amount by the number of vacation days:
RUB 685.55 * 28 days = 19,195.32 rubles.
Algorithm
Every employed person will be provided with annual leave with cash payment. Each employee needs to agree in advance with his superiors exactly when he will go on vacation and for how many days. Perhaps it will be a vacation for a week, in which case the payment will be less, since it depends on the number of days. However, the calculation scheme is the same for all companies and applies to each situation.
Non-standard situations related to vacation registration in 2021
Let's consider situations when vacation is granted to a new employee who was not included in the schedule, when vacation is taken for only one day, etc.
Vacation for a newcomer who is not on the vacation schedule
A new hire can apply for leave after six months of work. As mentioned at the beginning of the article, vacations are provided to employees according to the vacation schedule. But beginners often don’t get into such schedules. You can get out of this situation in the following way - for example, by approving a new version of the vacation schedule when a new employee decides to take a vacation.
One day vacation
In accordance with Art. 125 of the Labor Code of the Russian Federation, vacation can be divided into parts, but provided that at least one of them is at least 14 calendar days. The remaining part can be divided into parts of any duration, so a one-day vacation is quite possible. It can be provided either according to the vacation schedule or by agreement of the parties if vacation dates are postponed.
There are standard requirements for such a vacation: payment of vacation pay is made no later than three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation).
Vacation after sick leave
If an employee gets sick and does not plan to reschedule the vacation, then the vacation is extended for those days of sick leave that will fall during the vacation (Article 124 of the Labor Code of the Russian Federation). If he postpones his vacation, then by agreement of the parties a new vacation date is set, and corresponding changes are made to the vacation schedule.
The vacation will automatically be extended for the duration of the sick leave if the employee falls ill after he was notified about the vacation or he received vacation pay.
How are they calculated?
By law, employees have the right to vacation every year (Article 114 of the Labor Code of the Russian Federation). At the same time, they are entitled to maintain the average salary, as well as their position. According to the law, various payments that are used in the organization are taken into account. Vacation pay is not included in the calculation of sick leave.
Vacation pay is calculated based on average earnings for the past year. The calculation of the average salary is regulated by Regulation No. 922 of the Russian Government.
When determining average daily earnings, the last twelve calendar months are taken into account. Thus, the amount of earnings is divided by twelve, and then also by 29.3. In this case, 29.3 is the average of calendar days per year.
Earnings are divided by the number of working days, based on the six-day work week schedule.
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The salary for the last year before the vacation is taken into account. This amount takes into account all accruals that were made during the employee’s working life. These include bonuses, additional payments, salary, etc.
Amounts that are not related to the employee’s work activities do not affect the accrual of vacation pay. For example, sick leave and various compensations are not included in the vacation calculation.
Every working citizen is entitled to payment of benefits in the event of temporary disability (except for industrial injuries), in other words, “sick leave”, according to the sick leave bulletin.
A sick leave certificate is issued at the enterprise in the following cases:
- employee illness;
- if an employee is forced to provide care for a sick family member. A mother or father can apply for sick leave due to a child’s illness, depending on the age of which a different amount of sick leave payments is provided:
- if the child is 7 years old, sick leave is paid in full, however, no more than 60 days a year;
- if the child is from 7 to 15 years old, sick leave is paid for the first 15 days of the current illness and no more than 45 days a year;
- if the child is disabled, sick leave is paid in full for 120 days a year.
If the employment contract has expired, the former employee has the right to demand sick pay from the company within 30 days from the date of termination of the contract.
Sick leave is calculated using the following formula: all actual payments that the employee received over two years are summed up, then the resulting amount is divided by 730 (365,365), thus finding the employee’s average daily wage. Next, the resulting figure is multiplied by the number of days in the bulletin. It is important to understand that the result is an amount that is subject to percentage recalculation depending on the employee’s length of service.
If the employee's length of service:
- more than 6 months, but less than 5 years - the amount of payments is 60% of the average salary;
- more than 5 years, but less than 8 years – the amount of payments is 80%;
- more than 8 years – the payment amount is 100%.
Vacation pay calculator - 2021
To calculate vacation pay, you can use the free calculator from the Kontur.Accounting service. Just enter data about the vacation period, pay period and massive salary increases, if any.
Vacation pay is calculated based on average earnings for the previous 12 months. If during this period the company had a massive salary increase, you need to indicate this - then the employee’s earnings for the months before the increase will be indexed and the calculation will be made based on current earnings.
Indicate in the vacation pay calculator - 2021 the employee’s actual accruals for the pay period, which are used to calculate the average daily earnings. Pay attention to the prompts with links to articles of regulatory documents that will appear as you fill out the form. The amount of vacation pay is calculated automatically.
Who and how are the calculations made?
Any vacation (except unpaid) is accompanied by the accrual of vacation money. Their amount is calculated using the usual formula by accountants:
- First, the average pay per working day is calculated. It can be found by dividing total earnings by the number of days in the pay period. If you do not know the exact number of days worked, then the established value of 21.5 should be multiplied by the number of months worked.
- The result obtained is multiplied by the allocated number of vacation days, and the person receives a certain amount upon leaving.
- If a person does not go to work on some days due to absenteeism, vacations and sick leave, then this time is not taken into account in the calculations. In such cases, the number of days worked is reviewed more carefully: for example, separately for each month (this will help to avoid errors in calculations).
Final conclusions
- When receiving payments due to another vacation, you should carefully analyze their amount. No one but you will check the numbers, because sometimes an error in the calculation can be made not even by an accountant, but by a software package installed in the organization.
- Don't forget about illnesses during the holidays. This will allow, with official confirmation, to extend the duration of rest, thereby receiving some kind of material compensation for the purchase of medicines.
- It is necessary to keep correct records of the number of working days when going on sick leave (even if it is not a schedule, but an ordinary piece of paper). This will help to carry out some verification of the correctness of payment calculations.
