Accrual of vacation pay in the year is a new law. Calculation of average earnings for vacation pay

Online calculator for calculating vacation pay

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.

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

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:

Wed.wage.day = 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.

When providing annual paid leave to employees, it is necessary to calculate the amounts payable. No additional changes are expected in the formation of vacation pay. The accrual algorithm for calculating vacation in 2017 remains the same.

Calculation of vacation payments

In order to find out the amount of vacation pay to be accrued, you will need to multiply the amount of average daily earnings by the number of days of expected vacation. The calculation is made by analogy with the definition of vacation pay in 2016, taking into account the latest changes.

The standard formula for calculating vacation pay is as follows:

Total amount = earnings for a certain period (12 months) / 12 months / coefficient 29.3 (number of calendar days on average).

Determination of average earnings

Vacation pay is calculated based on the amount of average earnings received for previously worked time. This includes wages, bonus calculations, and other income in kind and cash related to wages.

Payments that must be excluded when determining average earnings include:

1. receiving benefits for disability, pregnancy and childbirth;
2. receiving average earnings in accordance with the legislation of the Russian Federation (vacation periods);
3. payment for additional days off required to care for disabled children.

Period for calculating vacation pay

As a rule, to determine vacation amounts, earnings for the previous period of 12 months are taken as a basis. However, in practice, there are often cases when there may not be a fully worked 12 months, or during this time the salary was not accrued (for example, when on maternity leave). In such cases, the following terms are taken for the billing period:

1. If the employee worked for less than 12 months - from the beginning of the date of employment.
2. If wages were not accrued during the last 12 months, then the last 12 months during which wages were accrued are taken as the calculation period.

When calculating vacation pay in 2017, the following periods are excluded:

• vacation, including labor and economic leave;
• time due to employee incapacity;
• plant downtime;
• periods of strikes at enterprises, when it is not possible to perform one’s duties as usual;
• additional days off for caring for disabled children;
• other cases provided for by law.

If there are periods excluded from the calculation, the total number of calendar days for determining average earnings is determined as follows:

1. Calendar days are determined in fully worked months. The number of such months is multiplied by a factor of 29.3.
2. Calendar days of the month not fully worked are calculated. The coefficient of 29.3 is divided by the total number of days in the period. The result is then multiplied by the calendar days actually worked.
3. The total number of calendar days is summed up.
4. Average daily earnings are determined. The received payment amount is divided by the number of days worked.

Example of vacation pay calculation

The employee wrote an application for leave from February 6, 2017. The calculation period takes into account the period of time from February 1, 2016 to January 31, 2017. Earnings during this time, excluding sick days from July 6 to July 18, amounted to 268,540 rubles. In addition, the employee was on vacation from August 1 to August 28. During that time, the cattle paid him 20,966 rubles.

Total earnings for the last 12 months, excluding sick leave and rest days, will be 247,574 rubles. It remains to calculate the number of calendar working days.

The number of full months of work is 10 (except for July and August).

The number of calendar working days is 10*29.3=293 days.

The number of working days in July is determined as follows: 29.3/31*18=17.01.

In August - 29.3/31*3 = 2.8. The total number of days is 293+17+2.8=312.8.

Average daily earnings are 247,574/312.8=791.48 rubles.

Payments for vacation time equal to 28 days will be 791.48 * 28 = 22161.44 rubles.

Payment of vacation pay to employees is made after withholding income tax on a general basis. The employer will also need to pay insurance premiums.

There are no fundamentally new laws regarding vacation registration in 2019. However, calculating vacation pay this year involves some nuances, which we will talk about today.

The BukhSoft program will calculate vacation pay automatically, taking into account all changes in legislation. She will independently determine the billing period, the amount of payments for it and the average earnings that need to be taken into account in the calculation. You will receive a ready amount of vacation pay for the selected period of time. Try it for free:

Calculate vacation pay online

Calculation of the number of days worked

Before actually calculating vacation pay in 2019, you need to determine the number of days actually worked by a person during the calendar year preceding the vacation. An employee’s right to paid annual leave arises 6 months after being hired. In addition, the legislation provides for cases in which you can go on vacation after 3 months (if you have children under three years old, before going on maternity leave, when working part-time).

The calculation of vacation pay in 2019 depends mainly on the number of days worked by the employee.

It is important to note that even if the entire calendar year (12 months) has been worked, the days of sick leave, business trips and previously granted vacations should be subtracted from the calculation of vacation pay. A complete list of exceptions is given in paragraph 5 of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Resolution No. 922).

To calculate the number of days actually worked, Russian legislation provides a simple formula, and the average monthly number of calendar days is set as 29.3. Thus, for a full year worked, the number of days will be:

• 12 x 29.3 = 351.6

Let's look at another example: an employee worked for 7 months from January to July inclusive and was going on vacation. In addition, he was on sick leave for 8 calendar days in April. Consequently, they worked in full for 6 months and 22 calendar days of April. The formula for calculating days worked will be different:

• For 6 full months: 6 x 29.3 = 175.8
• For April: 30 calendar days x 22 days worked / 29.3 = 22.53
• Total: 175.8 + 22.53 = 198.33

Calculation of average daily earnings

To calculate the average earnings for vacation pay in 2019, you need to sum up all payments to the employee for the billing period (they include wages, bonuses, allowances, additional payments, etc., the full list is set out in paragraph 2 of Resolution No. 922) and exclude payments for travel allowances, vacation pay , sick leave and other payments from paragraph 5 of Resolution No. 922.

Afterwards, the total amount of payments should be divided by the total number of days worked.

Let's look at the examples above:

For an employee who has worked a full year, the calculation of average daily earnings will be as follows:

• Average daily earnings = all payments for the billing period / 351.6 days.

For an employee who worked only 7 months, 8 days of which he was on sick leave, the formula will be as follows:

• Average daily earnings = (All payments minus sick leave benefits) / 198.33 days.

Calculation of vacation pay in 2019

Another important component of calculating vacation pay 2019 is the number of vacation days. According to current legislation, each employee has the right to 28 calendar days of vacation annually. The number of vacation days may be greater; this condition is stipulated by the collective agreement and labor agreement with a specific employee, but it cannot be less than 28 days. The employer is obliged to provide 14 calendar days in the form of continuous leave, the remaining 14 can be divided into several parts at the request of the employee.

To calculate vacation pay in 2019, the number of vacation days should be multiplied by the average daily earnings.

Let's look at the calculations using the examples above. Let's say an employee who has worked for a calendar year decides to take all 28 days of vacation. Therefore, his average daily earnings must be multiplied by 28. The employee who worked in our example for 7 months wrote an application for 14 days of vacation. We multiply his average daily earnings by 14.

Accrual of vacation pay in 2019

Vacation pay must be accrued 3 days before the first day of vacation. In the month of accrual of vacation pay, all insurance contributions are calculated from the resulting amount: pension, medical, and social. Important: calculated contributions in 2017 should be paid not to extra-budgetary funds, as before, but to the Tax Service. On the day of payment of vacation pay, and they can be issued in cash through the cash register or transferred to the employee’s bank card in accordance with the procedure established within the organization, personal income tax must be withheld from the funds issued to the employee.

Examples of calculating vacation pay in 2019

Based on the same examples above, we will calculate vacation pay for both employees.

The annual earnings of the first, who worked a full calendar year before the vacation, amounted to 270,000 rubles.

For 28 calendar days of his vacation, the following calculations should be made:

• Number of days worked: 12 x 29.3 = 351.6 days
• Average daily earnings: 270,000 / 351.6 = 767.92 rubles
• Vacation pay for 28 days: 767.92 x 28 = 21,501.76 rubles

The second employee, who worked for 7 months, earned 160,000 rubles during the billing period and goes on vacation for 14 days. At the same time, do not forget, he was on sick leave for 8 days in April and the amount of sick leave payment was 7,000 rubles. Hence:

• Number of days worked: 6 x 29.3 + (22 x 29.3 / 30) = 197.29 days
• Average daily earnings: 153,000 / 197.29 = 775.51 rubles
• Accordingly, vacation pay for 14 days will be: 775.51 x 14 = 10857.14 rubles

How is the average salary for vacation calculated? In short, based on average daily earnings. That is, according to the formula (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

In turn, the average daily earnings for calculating vacation pay in 2017 are calculated as follows:

The billing period is 12 calendar months preceding the month the vacation began (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). That is, if, for example, your employee went on vacation in February 2017, then the billing period will be the period from February 1, 2016 to January 31, 2017.

Read about exactly what payments should be taken into account when calculating the average salary for a vacation:. And about the excluded periods -.

As for the number of days worked in the billing period, they are counted according to the following rules. If a month is worked by an employee in full, then it is considered equal to 29.3 days. And if not completely, then the formula is used (clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

As a result, the number of days actually worked during the billing period is calculated using the formula:

Indexation of average earnings when calculating vacation pay

Indexation of average earnings must be carried out if the organization's employees have had their tariff rates/salaries increased (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

• or during the billing period;
• or during the employee’s vacation;
• or in the period between the pay period and vacation.

How to calculate vacation pay if there is no average earnings

This situation may arise if during the billing period the employee did not have days worked and payments taken into account when calculating the average earnings for vacation pay. Let's say an employee was on leave for a long time without pay or was on a business trip. But at the same time, he had payments before the billing period.

In such a situation, the 12 months preceding the month of the beginning of the period in which the employee has no days worked or payments taken into account are taken as the calculation period (clause 6 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Calculation of average earnings for vacation pay for the past year

How to calculate the average salary for vacation pay if an employee has accumulated unused vacation days from previous years, and now he has decided to take them all off at once? In such a situation, vacation pay is calculated in the general manner. Since the calculation algorithm does not depend on for which year of work the employee decided to take a vacation.