Calculation of vacation per year. The amount of vacation pay will not be affected in any way

Online calculator for calculating vacation pay

Number of vacation days:
(if it does not correspond to the vacation period)

Full months worked: 0

Partial months worked: 0

Days worked during the period: 0 rub.

Salary for the period: 0 rub.

Average daily earnings: 0 rub.

Vacation pay amount: 0 rub.

New calculation

Note!

• When calculating vacation pay, the calculation period is 12 calendar months before the month the vacation starts.
• The calculation period is taken equal to the actual time worked if the employee has been working in the organization for less than a year.

Instructions for using the vacation pay calculator

Step 1	Fill in the “monthly salary” field	The field must be filled out if during the last year (or a shorter period if less than a year has been worked in the organization) the salary has not changed. If the salary varies by month, do not fill out the field, go to step 2.
Step 2	Specify the start and end date of your vacation	By clicking on the first field of the online calculator, a calendar will appear in which you need to select the start date of your annual leave. In the right field of the calculator you need to indicate the end date of the vacation period.
Step 3	Enter the number of days worked in each month of the pay period	If in the last year any month was not fully worked, indicate in the corresponding month the number of calendar days worked.
Step 4	Enter your salary by month	If the salary varies by month, then indicate the appropriate amount of wages by month of the billing period.
Step 5	Enter the number of vacation days	If the number of days of annual leave differs from the time period selected above, then enter the actual number of calendar days in this field of the online calculator.

Based on the entered data online, the calculator automatically calculates vacation pay, as well as additional parameters used in the calculation.

If you need to make a new calculation of vacation pay, then click on the link in the online calculator “new calculation”.

To understand how the calculator calculates vacation pay, you need to know the basic rules on the basis of which annual leave payment is calculated. Step-by-step instructions for calculating vacation pay are given below; with its help, you can calculate vacation pay yourself without using an online calculator.

If you have any questions regarding the operation of the calculator, ask them in the comments below.

How to calculate vacation pay yourself without an online calculator

Labor legislation obliges the employer to control the ratio of work and rest time, providing each employee with time. Payments made by the employer before going on vacation are usually called vacation pay. In the employee’s mind, this amount is the average monthly salary. In most cases, this is true, but when making calculations, the accountant and HR officer need to know some details.

If you don’t want to figure it out, just use an online calculator that takes into account all the features of calculating vacation pay and calculates the correct amount.

How vacation pay is calculated in 2017: step-by-step instructions

The algorithm for calculating annual paid leave is based on the “Regulations on the procedure for calculating average wages”, adopted in 2007. The payment amount is calculated according to the following scheme:

• Step 1— Calculate the billing period. The organization can choose any of the two options and describe it in the Internal Labor Regulations.
• Step 2— Calculate the average earnings for the last 12 months worked by the employee (if a shorter period was worked, then during the actual work). It is possible to establish a special period for calculation, if this does not lead to a worsening of the workers’ conditions. This option is often chosen in companies with pronounced seasonality of profits. This equalizes the rights of employees who go on vacation at different times.

Important: this option for calculating vacation pay involves the accountant making calculations for both schemes and choosing the more profitable one for the employee.

• Step 3— Calculate vacation pay by multiplying average earnings by the number of days of annual rest.

Which days are not included in the billing period?

Not all days are included in the calculation, please keep this in mind when filling out the fields of the online calculator.

Excluded from the calculation of vacation pay:

• Days of parental leave
• Time spent on sick leave
• Business trips
• Periods of downtime or suspension of an employee through no fault of his own
• Days off without pay

If there were such days, then you need to subtract them from the total number of days in the month, and in the online calculator, indicate for the corresponding month the result of the subtraction, so that the calculator calculated vacation pay correctly.

If the employee has been working for less than a year

If the working time is less than a year, fill out the information for each month worked in the online calculator so that the calculation is made correctly.

Quite often there may be special cases in which the billing period is less than 12 months:

• The employee has been working for less than a year, but according to the schedule, he must be given leave. In this situation, the calculation will be made for the period from his first day of work until the last day of the month before the vacation. In the online calculator, enter zeros in those months where there was no work process.

Example: employee’s hiring date is 05/10/2017, vacation start date is 11/20/2017. The billing period will be from 05/10/2017 to 10/31/2017

• During the previous 12 months. the employee had no income, for example, was on maternity leave.

Example: the start date of the holiday is 09/01/2017. Parental leave began on October 20, 2015. For the calculation, take the period from 10/01/2014 to 09/30/2015

• A former external part-time worker enrolled in the staff will be paid from the first day of his work in the company, regardless of status.

How to calculate daily average earnings

The following formula applies:

Average payday = Earnings for the billing period / number of cal days of the billing period.

• Financial assistance paid by the organization
• Vacation pay for previous vacations
• Benefit for pregnancy and childbirth and child care up to one and a half years
• Sick leave payments
• Payments dedicated to holidays, for example, in the form of gift cards, additional incentive bonuses
• Fees for winning professional competitions and competitions within the organization

When indicating your income in the online calculator, take into account the specified restrictions; enter the salary amount correctly so that the calculator calculates vacation pay correctly.

Important: internal part-time employees are paid for both places of work, in two amounts. For this it is convenient to use order T-6a. If a combination was registered for the employee, these payments must also be taken into account when calculating total income.

To calculate the total number of calendar days worked in the billing period, you need to multiply 12 months by 29.3. The last figure means the average number of months in a year; it is published annually by letter from Rostrud.

If the billing period is less than a year, the formula changes slightly. The number 29.3 must be multiplied by the number of full months and added all the days of the months in which there were breaks in work. You need to divide the employee’s earnings for the pay period by the resulting figure.

Vacation pay = Number of cal days of vacation * average daily earnings.

Important: the employee must be informed that the amount accrued for vacation is also subject to personal income tax.

Example of vacation pay calculation

Example 1.

An order was issued to leave the employee from 04/15/2017 to 04/28/2017, for 14 calendar days. During the billing period from 04/01/2017 there were no interruptions in work. The employee's monthly income was 50,000 rubles. In addition, the employee was paid bonuses in the total amount of 10,000 rubles. Vacation pay should be calculated using the general formula:

(50,000 x 12 months + 10,000)/ 12 months/29.3 days x 14 days = 24,289 rubles.

If you substitute the initial data into an online calculator, the calculation result will be identical.

Example 2.

The employee's vacation is scheduled from June 10, 2017 for 28 calendar days. In the billing period from June 1, 2016 to May 30, he was on sick leave for 7 days in August, the payment for it amounted to 5,000 rubles. The employee's salary is 40,000 rubles.

• Total income for the billing period = (40,000 x 12)-5,000 = 475,000
• Number of days in period = 29.3 /31 x (31 -7) = 22.7 days
• Average earnings for this period = 475,000 / 12 months. / 22.7 days = 1743 rubles
• Amount of vacation pay to be paid = 1743 rubles x 28 days = 48804 rubles

Example 3.

Upon returning from maternity leave, which lasted from 04/21/2016 to 07/02/2017, the employee asked for annual paid leave from 07/03/2017 for 14 days. Since in previous months the employee had income that is prohibited from being taken into account for calculation, we take the period before maternity leave, from 01.0.2013 to 31.03.2014. The employee’s salary was 40,000 rubles, the employee’s total income was 480,000 rubles. To calculate vacation pay without an online calculator in this case, you need to use the following formula: 480,000/12 months/29.3 days x 14 days = 19,112.6 rubles.

Important: all amounts of income for calculating payments are taken in the “net” value, i.e. before deduction of personal income tax. The basis for payment of vacation pay is a vacation order signed by the employee and manager.

Some categories of workers are entitled to. The calculation scheme for vacation pay in these cases will be similar to the main one. For convenience, use the online calculator for calculating vacation pay, presented at the top of this article.

The legislator has set a deadline for the employer to pay vacation pay equal to three calendar days before it begins. Late transfer of funds obliges the HR specialist to cancel the rescheduling of the vacation.

The calculation of vacation pay in 2017 depends on whether the pay period has been fully worked out. The article contains the features of the new calculation of vacation pay: changes, the formula for calculating vacation days, examples of calculating vacation pay for different situations.

Calculation of vacation pay in 2017: examples

New calculation of vacation pay in 2017 consists of many calculations. Therefore, it is convenient to divide it into several stages. Let's look at each of them in detail.

Billing period

As a general rule, vacation is paid based on the employee’s average earnings over the last 12 calendar months (Article 139 of the Labor Code of the Russian Federation). Let’s say an employee plans to take a vacation in June 2017; the average earnings for calculating vacation pay must be determined for the period from June 1, 2016 to May 31, 2017.

Part 6 of Article 139 of the Labor Code of the Russian Federation allows us to provide for other periods for calculating vacation pay, if this does not worsen the situation of employees.

However, if an organization sets its own pay period, it will have to calculate vacation pay twice (for 12 months and for the pay period established by the company) and compare the results. The fact is that vacation pay cannot be less than the amount calculated based on annual earnings.

Another situation: an employee has recently started a job and has been granted leave, for example, after six months of work. What should the billing period be in this case?

The collective agreement or other local act should provide that in a situation where an employee has worked at the enterprise for less than 12 months, the calculation period for determining the amount of vacation pay will be the actual period of work.

Example
Employee of Zhemchuzhina LLC V.G. Lobachev was granted basic paid leave for 28 calendar days from February 1, 2017. The calculation period for calculating vacation pay is from February 1, 2016 to January 31, 2017 - Lobachev did not work fully.

From June 1 to September 30, 2016 (4 months in total), the employee was on leave without pay. This entire period is excluded from the calculation of average daily earnings. Therefore, the accountant will determine vacation pay taking into account earnings for the remaining 8 months.

Employee earnings for the billing period

Accountable payments. If an employee worked all 12 months of the pay period and was only paid a salary, then in such a situation everything is simple. Multiply the salary amount by 12.

But in practice, this situation is rather rare. In addition to salary, an employee could have other income during the billing period. But it should be borne in mind that not all of them affect the amount of vacation pay.

The list of payments to employees included in an employee’s earnings for the purposes of calculating vacation pay is given in paragraph 2 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the Regulations).

For example, when calculating vacation pay, you need to take into account amounts received for overtime work or working at night and on holidays.

At the same time, within 12 months, the employee could be on vacation, sick, not working due to downtime, or on a business trip. This time is excluded from the billing period (clause 5 of the Regulations). Accordingly, accruals for these periods are not taken into account when calculating vacation pay.

If the employee does not have accruals throughout the entire pay period, they look at earnings before the pay period (counting back 12 months).

If there were no days worked in previous months, but there are accruals in the month of vacation, these incomes are used. The billing period will be the period from the 1st day of the month to the day of vacation.

If there is not a single day for which the salary was calculated, it remains to use the salary for calculation (clause 8 of the Regulations).

Example
Ivanov has been working at Raduga LLC since February 6, 2017 (salary - 30,000 rubles). From February 6 to 17, 2017, he was on a business trip, and from February 20 to 22, on vacation.

Since the travel time is excluded from the calculation, there is not a single day left in it. Vacation pay will be calculated taking into account the salary and the average monthly number of calendar days - 29.3.

Awards. When calculating vacation pay, only those bonuses that are accrued within the billing period are taken into account.

The exception is remuneration based on the results of work for the year. They are taken into account regardless of the moment at which they are accrued - during the billing period or not. The main thing is that the company pays them for the previous calendar year.

As for other bonuses for a period exceeding a month, the following rule applies. The period of time for which bonuses and rewards are accrued must not exceed the duration of the billing period. Thus, only four quarterly bonuses can be taken into account.

In addition, if the entire pay period has not been worked out, it is not always possible to include the bonus in earnings in full.

Example
To employee V.S. Somov The salary is set at 20,000 rubles. per month. In May 2017, the employee goes on vacation for 14 days, the billing period is from May 1, 2016 to April 30, 2017. He did not work 10 working days in June 2016 (the employee was on vacation). At the same time, in October 2016, the employee was paid a bonus for the third quarter of 2016 - 8,000 rubles.

In this case, when determining average earnings, the quarterly bonus can be taken into account in its entirety. Since the quarter for which it was accrued has been fully worked out. Even despite the fact that there are unworked months in the billing period (in the second quarter).

Indexation when calculating vacation pay in 2017

If the salary in your organization did not increase during the billing period, proceed to the next step. The same was the case when salaries were raised, but only for individual employees.

Calculation of vacation pay in 2017 has some peculiarities, if by order of the enterprise the salaries of all employees of the organization, branch or structural unit were simultaneously increased, then in such a situation the employee’s earnings are subject to adjustment.

Clause 16 of the Regulations provides for three cases when an increase in tariff rates or official salaries may occur.

1. Within the billing period. In this case, only those payments that occurred in the months before the increase are indexed.
2. After the billing period until the first day of vacation. Here the entire amount of earnings is adjusted.
3. During vacation. In such a situation, the payment is adjusted only for that part of the vacation that falls on the period from the date of the salary increase. For example, an employee goes on vacation for 28 calendar days starting May 15, 2017. At the same time, from June 1, 2017, salaries for the enterprise as a whole have been increased. Based on this, you need to adjust vacation pay for the period from June 1 to June 10 inclusive.

To correctly recalculate, calculate the increase factor. It is calculated using the following formula:

It is necessary to adjust not only the salary, but also those payments that are set as a percentage of the salary. Moreover, the percentage should be fixed, not floating. If the amount paid in addition to the salary does not depend on it in any way, there is no need to adjust it by the increase factor.

If during the billing period an employee was transferred to another position, the indexation coefficient must be calculated for each position (letter of the Ministry of Labor of Russia dated May 12, 2016 No. 14-1/B-447).

Example The employee goes on vacation in June 2017. During the billing period (from June 2016 to May 2017), he first worked as a forklift driver with a salary of 18,000 rubles. On January 1, 2017, he was transferred to the position of mechanic with a salary of 22,500 rubles. From April 1, 2017, salaries throughout the organization were increased.

The salary for the position of a loader driver from April 1, 2017 is 19,800 rubles, for the position of a mechanic - 25,875 rubles. The indexation coefficient in this case can be calculated as follows.

The last salary (RUB 25,875) is divided by RUB 22,500. We get 1.15. And we multiply by this payment coefficient from January to March 2016 (for three months).

The new salary for the position of a forklift driver (RUB 19,800) is divided by RUB 18,000. We get 1.1. And we multiply by this payment coefficient from June to December 2015 (for seven months).

The total amount of earnings for calculating vacation pay will be equal to 267,975 rubles. (RUB 18,000 × 7 months × 1.1 + RUB 22,500 × 3 months × 1.15 days + RUB 25,875 × 2 months).

Formula for calculating vacation pay

Calculation of vacation pay in 2017 depends on whether the billing period has been fully worked out. If the employee has worked the entire pay period, then the following formula is used:

If the billing period has not been fully worked out, to determine vacation pay, you first need to calculate the number of calendar days falling on the time actually worked in the billing period:

K = 29.3 days. * M + (29.3 days: Kdn1 * Kotr1 + 29.3 days: Kdn2 * Kotr2…),

where K— number of calendar days;

M— the number of fully worked months in the billing period;

Kdn1... - the number of calendar days in months not fully worked;

Kotr1... - the number of calendar days in “incomplete” months attributable to the time worked.

Please note: when calculating calendar days, you do not need to exclude non-working holidays. For example, January has 31 calendar days, six of which are holidays. Nevertheless, it is necessary to take exactly 31 days into account.

Let’s assume that an employee was sick for 10 calendar days in January 2017, from January 16 to January 25 inclusive. Then Kdn will be equal to 31 days, and Kotr - 21 days. (31 - 10).

An example of calculating vacation pay in 2017 if the period is not fully worked

Example
Sales Manager of Yantar LLC A. A. Ivanov wrote an application for another vacation from May 2, 2017 for 12 calendar days. The billing period is from May 2016 to April 2017. The employee's salary during this period was 40,000 rubles.

In 2016, Ivanov was on vacation from August 1 to August 28 (a total of 28 calendar days), and his earnings for the time worked in August amounted to 5,217.39 rubles. He was also sick from November 10 to November 17 (8 calendar days in total). For November, he received a salary of 30,476.19 rubles.

The accountant calculated Ivanov’s total income as 435,693.58 rubles. (RUB 40,000 × 10 months + RUB 5,217.39 + RUB 30,476.19).

The number of calendar days corresponding to the time worked in the billing period was 311.4622 days. (29.3 days × 10 months + 29.3 days: 31 days × 3 days + 29.3 days: 30 days × 16 days).

Hence the amount of vacation pay is 16,784.30 rubles. (RUB 435,693.58: 311.4622 days × 12 days).

Calculation of vacation pay upon dismissal in 2017 in a new way

How to calculate vacation pay upon dismissal in 2017

The calculation of vacation pay in 2017 upon dismissal is no different from the calculation of vacation pay for annual leave. To calculate the vacation pay that must be paid to the dismissed employee, you need to multiply the average daily earnings by the number of vacation days before dismissal.

The average daily earnings in this case are calculated according to the rules of Article 139 of the Labor Code of the Russian Federation and paragraph 10 of the Regulations on the specifics of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922).

The procedure for calculating average earnings depends on whether the billing period has been fully worked out or not. Let us give examples of calculating vacation pay upon dismissal in 2017 in a new way, if the employee was on sick leave during the billing period.

Example
Employee O.V. Petrova decided to quit on August 15, 2017. Before her dismissal, she decided to take 14 calendar days of vacation allotted to her. The billing period is from August 1, 2016 to July 31, 2017.

From April 1 to April 28, 2016 O.V. Petrova was on regular vacation for 28 calendar days. And in January 2016, the employee was sick for 10 days. The remaining months of the billing period have been fully worked out.

Over the last 12 calendar months, payments in favor of the employee amounted to 420,500 rubles, of which vacation pay was 29,800 rubles. and payments for a certificate of incapacity for work - 9200 rubles. How to calculate vacation pay upon dismissal in 2017?

First, we determine the number of calendar days in fully worked months. It is 234 days. (8 months × 29.3 days). Now let's calculate the number of days in months not fully worked. For January 2016 it is equal to 19.85 days. (29.3 days: 31 days × 21 days), for April 2016 - 1.95 days. (29.3 days : 30 days × 2 days).

The total number of days in months not fully worked was 21.8 days. (19.85 days + 1.95 days). The number of calendar days taken into account when calculating average earnings is 255.8 days. (234 days + 21.8 days).

The payments taken into account do not include average earnings maintained during vacation and temporary disability benefits. Therefore, vacation pay must be calculated based on RUB 381,500. (420,500 rubles - 29,800 rubles - 9,200 rubles).

The average daily earnings for calculating vacation pay will be 1,491.4 rubles. (RUB 381,500: 255.8 days). Amount of vacation pay O.V. Petrova is equal to 17,696.56 rubles. (RUB 1,264.04 x 14 days).

Calculate vacation pay in 2017. will be according to a certain pattern. So, if everything happened “according to plan”, namely, the employee worked all months of the year, there were no sick leaves, then the calculation will not take much time and effort. But if the billing period is not fully worked out, you need to be extremely careful when calculating vacation pay

31.08.2016

How are vacation pay amounts calculated correctly in 2017?

The amount of vacation pay is calculated according to a special formula, which is approved by Article 114 of the Labor Code of the Russian Federation, paragraph 9, paragraph 4 of the Regulations, which was approved by the Decree of the Government of the Russian Federation dated December 24, 2007. No. 922.

It looks like this: the amount of vacation pay in 2017. = earnings (average daily) * calendar days of vacation (their number).

Some clarification is in order here. Thus, the duration of the billing period is 12 months (calendar), which precede the period of retention of earnings for each individual employee (this is stated in Article No. 139, Part 3 of the Labor Code of the Russian Federation). For example, an employee has been working in a company/organization since 2012. According to the plan from 07/21/2017. he is going on vacation. So, the billing period in this case will be considered the following: 07/01/2016. - 06/30/2017 And the definition of the billing period for various situations can be found in the table below:

Situation	Period for calculating vacation pay
The employee has been working for the company/company for the last 12 months (required calendar months), during which period wages (other payments) were accrued	12 months immediately before vacation (calendar)
The employee has been working for the company/company for less than 12 months (calendar)	From the date of official employment to the month preceding the month in which the employee goes on vacation.
The employee has not worked anywhere for the last 12 months and has not received any wages.	The last 12 months (calendar) during which the employee received wages on official terms

If all 12 months (calendar) in the billing period have been fully worked out, that is, there are no excluded periods, then the average earnings are calculated using the following formula (this is stated in Article No. 139 of the Labor Code of the Russian Federation):

Wages (average daily) for calculating vacation pay, if the period for calculation has been worked out in full = Payments provided by the remuneration system for 12 months (calendar) / 12 months (calendar) / Average monthly number of calendar days (it is set at 29.3 ).

The calculation must include accrual in two forms: in kind and in cash (meaning wages, bonuses) for the established billing period. There are no restrictions on the amount. The list of payments that are involved in the calculation can be found in the second paragraph of the Regulations, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007. (presented in tabular form).

	Type of payment
	Wages that were accrued to the employee according to tariff rates, official salaries in fact for the time worked
	Wages for work that was performed, according to piece rates
	Salary in the form of a percentage of BP from product sales (this can also include the provision of any services, performance of certain works) or commission
	Wages that were not paid in cash equivalent
	Fees of employees who were accrued in media editorial offices, art organizations (employees must be on the list of these editorial offices/organizations), as well as payment for their labor, which occurs according to royalty rates
	Salaries that were accrued to teachers of educational institutions (this includes primary and secondary vocational education) for hours of work in excess of the established one, as well as the reduced annual teaching load for the current academic year (accrual time is not provided)
	Wages that were finally calculated at the end of the previous event of the calendar year are determined by the wage system (the time of accrual does not matter)
	Allowances, as well as additional payments to rates/salaries for skill at a professional level, length of service/class/work experience, knowledge of a foreign language/academic title, degree/work with data that constitutes a state secret/expansion of the service area/combining positions/ increase in the volume of work performed/team manager position, etc.
	Payments related to working conditions/increased wages for heavy work/night work/work in harmful, dangerous conditions/work on weekends, holidays/overtime
	Various bonuses and rewards provided by the remuneration system
	Other types of salary payments that apply to a particular employer

Situations where the billing period, namely 12 months, was not fully worked out mean that it included business trips, vacations, sick leave and other reasons. The periods, as well as payments for them that need to be excluded, can be found in paragraph 5 of Regulation No. 922 (shown in the table below).

	Time excluded from the billing period
	If the employee received average earnings based on the legislation of the Russian Federation, the exception was breaks for feeding the child, which are provided for by the Labor Code of the Russian Federation
	If the employee received benefits due to temporary disability/pregnancy and childbirth
	If the employee did not work due to downtime (the fault for downtime either lies with the employer or does not depend on the employer and employee)
	If the employee did not take part in the strike, but due to it was not able to perform his direct duties at the workplace
	If the employee took additional days off (paid) to care for a disabled child or disabled children
	If the employee has taken exemptions in other situations with full/partial retention of wages/without payment in accordance with the law

Thus, during excluded periods, the average salary must be calculated using a special formula, which is stipulated by paragraph 10 of Regulation No. 922. First of all, you should determine the number of calendar days in fully worked months using a certain formula. Thus, the number of calendar days in fully worked months of the billing period is determined by multiplying the number of fully worked months by the number of calendar days (necessarily the monthly average, which is equal to 29.3).

The next step is to calculate the number of calendar days in months that were not fully worked. For each such month, the general formula should be applied:

Number of days in a month not fully worked (calendar) = number of calendar days (monthly average - 29.3) / number of days in a month not fully worked (calendar) X number of days worked in a given month (calendar).

The number of days that are taken into account when calculating average earnings (calendar) = the number of days in fully worked months (calendar) + the number of days in incompletely worked months (calendar).

Salary (average daily) = the amount of payments that were accrued in the billing period / the number of calendar days that are taken into account when calculating the average salary.

Calculation of vacation pay when the billing period is not fully worked, using an example

A.A Petrov works at Alisa LLC, which uses the simplified tax system. From 07/01/2017 he goes on vacation for 2 weeks (14 full days). The billing period for calculating vacation pay is set as follows: from 07/01/2016. - 06/30/2017

In July 2016 he received annual paid leave for a full 28 days; in December of the same year, Petrov was sick for 10 days. As for the remaining months of the billing period, they have been worked out in full.

For the last 12 months (calendar) payments for A.A. Petrov amounted to 546,200 rubles, including vacation pay - 31,400 rubles, sick leave - 10,300 rubles.

In total, the employee worked 10 months out of the required 12, as well as 3 days (calendar) in July 2016. and 21 days (calendar) in December 2016.

The number of days that is taken into account when calculating wages (average) in fully worked months is 293 (that is, 10 full months X 29.3).

The number of calendar days for July is 2.83 (29.3 / 31 days X 3 days), for December 2016. - 19.84 (29.3 / 31 days X 21 days). The total number of days that are taken into account when calculating the average salary is 315.67 (293 days + 2.83 days + 19.84 days).

The amount of accrued income that will be taken into account during the calculation should not include wages (average) received during vacation, as well as financial assistance in the form of benefits due to temporary disability. For this reason, vacation pay should be calculated based only on income, which is equal to 504,500 rubles (546,200 rubles - 31,400 rubles - 10,300 rubles). Thus, the earnings (average daily) of A.A. Petrov is 1598.19 rubles (504,500 rubles / 315.67 days), he needs to accrue vacation pay as follows - 22,374.66 rubles (1598.19 rubles X 14 days).

Do I need to charge personal income tax/insurance contributions on vacation pay?

In the month when vacation pay was calculated for the employee and payment was made, the following should also be accrued for the entire amount:

1. Contributions to pension/medical/social insurance are mandatory. This is approved by Article No. 7, Clause 1 of Federal Law No. 212 dated July 24, 2009.
2. Insurance premiums due to accidents/occupational diseases. This fact is stipulated in Article No. 20.1 of Federal Law No. 125 of August 24, 1998.

When paying vacation pay, personal income tax should be additionally withheld (this fact is provided for in Article No. 208, paragraph 1, subparagraph 10 and Article No. 225, paragraph 4 of the Tax Code of the Russian Federation).

How is vacation pay reflected in accounting?

Under the simplified tax system (object = income-expenses), vacation pay, accordingly, reduces the tax base during their payment. In addition, the expenses should include insurance premiums that were calculated and paid from the amount of vacation pay. Expenses should reflect the entire accrued amount, including the amount together with personal income tax.

And with the simplified tax system (object = income), the amount of insurance premiums that are paid from vacation pay is included in the tax deduction at will (this is stated in Article No. 346.21, clause 3.1, subclause 1 of the Tax Code of the Russian Federation).

Every employee looks forward to vacation when they can take a break from their responsibilities. Citizens who are employed under the terms of an employment contract have a legally established right to annual leave of 28 days (calendar), of which 14 days must be continuous. When an employee decides to exercise his right to rest, he is awarded special payments - vacation pay.

Vacation pay is calculated quite simply, but some points change every year, which requires special care from the accountant. Calculation of vacation pay in 2017 will also have its own nuances.

The essence of accrual of vacation pay

Vacation pay is compensation to an employee during a vacation, and not at all an analogue, as is often believed. According to current legislation, the employer is obliged to provide its employees with the right to rest once a year or more, while employees can decide for themselves when to go on vacation and for how long, of course, within the framework of the employment contract.

While a person is on vacation, he is paid compensation for each day that he does not perform work duties.

It is worth noting that every employee has the right to leave, regardless of his gender, age or length of service. An employee on vacation must retain his job, so the employer cannot hire another person to fill his vacancy.

According to current requirements, the right to leave can be used within six months after starting work in a particular organization. You can go on vacation after 3 months if the employee:

• works part-time;
• going on maternity leave soon;
• has a child under 3 months;
• accompanies the child to the place of admission to study.

How to calculate vacation time

The amount of vacation pay depends mainly on the number of vacation days. This period in budgetary organizations is established by the Labor Code, but private companies can make their own amendments. The total number of vacation days per year must be indicated in the employment contract, usually it is 28 days, but in the case of private employees there may be other figures. For employees working in hazardous conditions or remote areas, increased rates apply, so their vacation may be longer than standard.

The calculation of days is carried out using a simple formula: the number of total months worked in the current year must be divided by 12, and the resulting amount multiplied by 28. The result reflects the number of vacation days.

At the same time, the Labor Code provides a list of conditions under which specific days are not taken into account when determining the duration of vacation. For example, if an employee was absent from the workplace for a week due to illness, which is confirmed by a sick leave certificate, then this period will not be taken into account when calculating the vacation period. Thus, the duration of rest may be reduced.

It is precisely because of such nuances that it is easy to get confused when calculating, therefore, to find out exactly how many days the vacation will be, you should contact the accounting department.

How are vacation pay calculated?

The amount of payments is determined based on the average daily salary for a specific billing period, which is 12 months in the absence of amendments to this effect in the employment contract. If an employee works according to a standard scheme, then his average daily earnings (ADE) can be calculated using the formula: ADE=ZP / (12*29.3), where:

• ZP – salary amount for the billing period;
• 12 is the number of months in a year. If an employee goes on vacation after working for less than a year at the company, then this value will correspond to the period of his work. The billing period does not include unpaid vacations, downtime, days off on public holidays, and organized strikes.
• 29.3 – average number of days in a month.

According to the latest changes, when calculating the SDZ, the salary indexation coefficient must be taken into account. This value can be easily determined by dividing the salary after the increase by the amount of earnings before indexation.

It is also important to consider that income tax on payments must be paid not on the day the funds are transferred, as was previously the case, but on the last day of the month and received through the 6-NDFL reporting form. The vacation pay itself must be received by the employee 3 days before he goes on vacation.

Are additional payments included in the amount of vacation pay?

When calculating vacation pay, additional payments received by the company's employees may be taken into account. These include allowances, bonuses, additional payments for the complexity of the work, length of service, employee class, etc. Monthly bonuses are related to earnings for the month, and if an employee received several monetary incentives during the month, then only one of them can be used in calculating vacation pay at the discretion of the employer.

One-time bonuses accrued based on the results of work for the billing period are divided by the number of months in a given period, and the resulting amount is added to the monthly earnings. If an employee was awarded a bonus for the previous pay period, it is not taken into account when calculating vacation pay.

The following payments do not affect the amount of vacation pay:

• social payments;
• one-time payments (bonuses for special assignments, travel allowances, etc.);
• rewards for public work, prizes in competitions, and dedicated to holidays;
• funds paid to employees for travel, food, and health care;
• the cost of shoes, uniforms, hygiene products, etc. provided by the company.

Thus, a simple calculation of vacation pay contains many nuances that affect the final result. In 2017, no changes to the calculation formula are expected, but accountants should keep their finger on the pulse of events, since planned innovations in the field of taxation may affect all employee benefits.