All about holiday pay, including for part-time workers

What is the procedure for calculating vacation pay for an incomplete year and month worked?

In the practice of human resources services of Russian enterprises, there are three common scenarios for calculating vacation pay for employees who have worked for less than a year:
1. When an employee goes on paid leave, having worked for his employer for less than 1 year. Vacation pay is calculated for less than a full year of work.

2. When a person goes on vacation, having worked for a period that includes at least 1 partial month and 1 full month.

These two scenarios can obviously be combined with each other. Therefore, the scheme for calculating vacation pay is similar in them.

3. When an employee goes on vacation, having worked for the employer for less than 1 month by that time.

Here the scheme for calculating vacation pay will be slightly different.

Let us study in more detail the specifics of calculating vacation payments for each of the above scenarios.

How to reflect the accrual and payment of vacation pay in accounting? A detailed answer to this question was given by 2nd class adviser to the State Civil Service of the Russian Federation I. O. Gorchilin. Get free trial access to the ConsultantPlus system and get acquainted with the official’s point of view.

Example of calculating vacation pay, standard situation

Let's consider a standard case: the employee worked for a full year, during which he was not sick or went on leave without pay.

Utkin goes on annual paid leave from 10/01/2015 to 10/28/2015, leave is granted for a fully worked year. Every month Utkin received the same salary in the amount of 30,000 rubles. Let's calculate what vacation pay he should be paid.

We determine the billing period - calendar year (period from 10/01/2014 to 09/30/2015).
Total earnings for the billing period = 30,000 * 12 months. = 360000.
Number of days actually worked during the billing period = 12 months. * 29.3 = 351.6.
Average daily earnings = 360,000 / 351.6 = 1023.89.
Vacation pay for Utkin = 1023.89 * 28 = 28669.

Calculation of vacation pay example, if the period is not fully worked

The following example assumes that an employee has been working at the company for a long time, but in the last 12 months he had periods that are not included in the calculation period (sick leave, unpaid leave for more than 14 days, maternity leave, child care leave)/

Utkin goes on vacation from 10/01/2015 to 10/28/2015. Over the past 12 months, he was on leave without pay for 20 days in April 2015, and was also ill for 10 days in August 2015. His monthly salary in fully worked months is 30,000 rubles. For April he received 10,000 rubles, for August - 20,000 rubles. (excluding compensation for sick leave, it is not taken into account). Let's calculate what vacation pay needs to be paid to Uktin.

The billing period is 10/01/2014 to 09/30/2015.
Earnings for the billing period = 30,000 * 10 months. + 10000 + 20000 = 330000.
Number of days worked per year = 10 months. *29.3 + (24/30 + 20/31) * 29.3 = 335.34 days.
April - 24 days worked (vacation without pay for more than 14 days is not taken into account - in this case, 6 days are not taken into account) - 24/30 * 29.3;
August - 20 days worked (10 days of sick leave are not taken into account) - 20/31 * 29.3.
Average daily earnings = 330,000 / 335.34 = 984.07.
Vacation pay for Utkin = 984.07* 28 days. = 27554.

An example of calculating vacation pay if 6 months have been worked (for less than a full year)

Another example relates to a situation where an employee gets a job and, without working for 12 months, goes on vacation. An employee has the right to leave after 6 months of work. How to calculate vacation pay if an employee has worked for less than 12 months?

Utkin has worked for 6 months, he goes on vacation from 10/01/2015 to 10/14/2015. He has been working at the company since March 10, 2015. His monthly salary in fully worked months is 30,000 rubles. In March his salary was 20,000 rubles. Let's calculate the vacation pay due.

The billing period is from 03/10/2015 to 09/30/2015.
Total earnings for the billing period = 30,000 * 6 months + 20,000 = 200,000.
Number of days worked during the billing period = 6 months * 29.3 + (21/31) * 29.3 = 195.65
In March, 21 calendar days were worked - 21/31 * 29.3.
Average daily earnings = 200,000 / 195.65 = 1022.2.
Vacation pay for Utkin = 1022.2 * 14 = 14310.80.

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But only on condition that the citizen being inspected himself allows them into his apartment.

Now accountants don't have to wonder about this! After all, the “vacation” series of calculators on our website has been replenished with the Vacation Experience Calculator.

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It is planned to amend the accounting law, according to which organizations will no longer have to submit annual accounting (financial) statements to both the tax office and “statistics”. True, at the same time the opportunity to submit accounting reports on paper will disappear.

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According to the Tax Code, one of the parents can refuse the standard personal income tax deduction for a child in favor of the second parent, so that he can receive a double personal income tax deduction. True, it is not entirely clear what this double deduction will be if the number of children of each parent of a common child is different.

An example of calculating vacation pay for an incomplete month

The norm enshrined in paragraph 35 of the Rules predetermines the features of calculating leave in the third scenario: when a person takes leave without working a full month at the company (this is theoretically possible with the consent of the employer), or goes on leave with subsequent dismissal (or receives compensation for unused leave) .

In accordance with this norm, a person who has worked for the company for less than half a month is not entitled to paid leave in the scenario under consideration. Half a month should be considered 15 calendar days (clause 4 of the Rules). If an employee has worked for the company for more than 15 days, then he has the right to leave, the duration (D) of which is calculated as follows:

OD = 1 × 28 / 12 = 2.33 days.

We round up in favor of the employee, it turns out to be 3 days.

Example:

For all days of work before vacation, the employee was paid 30,000 rubles. The period worked is 20 calendar days - from June 1 to June 20, 2021.

The estimated duration of work (RD) will be:

RD = (20 / 30) × 29.3 = 19.5 days.

We calculate vacation pay for an incomplete month (VO):

VO = (30,000 / 19.5) × 3 = 4615 rub. 38 kop.

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Condition

A.I.
Petrova works 4 hours 3 days a week - Tuesday, Wednesday, Thursday. The employee’s salary is calculated in proportion to the time worked based on a salary of 30,000 rubles. with full working hours. From July 7, 2014, she was granted annual leave of 28 calendar days. In the billing period July 2013 - June 2014:

from July 1 to July 28, 2013 A.I. Petrova was on annual paid leave;
from January 9 to January 30, 2014, she was on sick leave.

Salary of A.I. Petrova for the time worked in the billing period is presented in the table.

Results

If vacation pay is calculated for a period that includes an incomplete month (one or more), then the estimated number of working days when calculating the payment is calculated separately for full months and incomplete (one or more). If a person has worked for the company for less than 1 month since the conclusion of the employment contract and goes on vacation, then he is entitled to vacation pay only if he has worked for more than 15 days.

You can learn more about calculations when taking vacations in the following articles:

“Calculation of vacation in 2020-2021 - examples and features”;
“Is sick leave included in the calculation of vacation pay?”.

Our vacation pay calculator will help you make calculating vacation pay easier.

Sources:

Labor Code of the Russian Federation
Rules on regular and additional leaves (approved by the NKT of the USSR on April 30, 1930 No. 169)
Letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to calculate vacation pay in 2021

Now that the billing period has been determined, you need to calculate the amount of payments for this period. The calculation includes all payments received by the employee: bonuses, additional payments, allowances, incentives, etc.

For the list of payments that are taken into account, see the Decree of the Government of the Russian Federation dated December 24. 2007 No. 922, or more precisely in paragraph 2 of the Regulations on the specifics of calculating average earnings approved by this resolution.

Here is a list of payments that need to be taken into account in average earnings when calculating vacation pay:

wages accrued at tariff rates, official salaries, piece rates, as a percentage of revenue from product sales;
wages paid in non-monetary form;
Commission remuneration;
fees for editorial staff of newspapers, magazines, and other media;
the difference in official salaries of employees who transferred to a lower-paid position;
bonuses and additional payments (for class, qualification category, length of service, combination of professions, etc.);
compensation payments related to working hours and working conditions (determined by regional regulation, additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime);
bonuses and rewards;
other payments provided for by the remuneration system.

The following are not included in the calculation of average earnings: financial assistance, dividends, loans and other payments that are not related to wages.
That is, payments are not for work. EXAMPLE OF HOW TO CALCULATE AVERAGE EARNINGS TAKEN INTO ACCOUNT OF ALL PAYMENTS
An employee goes on vacation from July 5, 2021. The billing period is 12 months preceding the vacation. We take into account the periods: - July-December 2021 and - January-June 2021. Monthly The employee's salary is 20,000 rubles. In addition to the salary, the employee receives bonuses for fulfilling and exceeding the sales plan in accordance with the Regulations on bonuses, which are approved by the company. In March, the employee exceeded the sales plan and received a bonus in the amount of 8,000 rubles. In April, the employee again exceeded the sales plan, but this time to a lesser extent and received a bonus in the amount of 5,000 rubles. In May, the employee did not fulfill the plan, but received financial assistance in the amount of 4,000 rubles in connection with the birth of a child. Let's calculate the average employee's earnings: 1) We calculate wages for 12 months: 12 months. × 20,000 rub. = 240,000 rubles. 2) We include in the calculation two bonuses paid in March and April 2021. 240,000 rubles. + 8,000 rub. + 5,000 rub. = 253,000 rubles. 3) We do not include financial assistance in the calculation.

How to take into account quarterly, semi-annual and annual bonuses in average earnings

It is not uncommon for organizations to introduce quarterly or annual bonuses rather than monthly ones. Such bonuses must be taken into account in equal shares in average earnings. The total amount of the bonus must be divided by the number of months that are included in the bonus period. For example, if the bonus is for a quarter, the bonus amount must be divided by 3 months.

If at least one of the bonus months does not fall within the billing period, part of the bonus “falls out” and is not taken into account in average earnings.
EXAMPLE OF ACCOUNTING FOR A QUARTERLY BONUS IN THE CALCULATION OF AVERAGE EARNINGS
An employee goes on vacation from August 3, 2021. The calculation period is 12 months preceding the vacation. We take into account the periods: - August-December 2021 and - January-July 2021. Monthly salary of the employee is 22,000 rubles. In addition to the salary, the employee received a bonus for the 3rd quarter of 2021 in the amount of 18,000 rubles. The monthly premium amount will be: RUB 18,000. : 3 months = 6,000 rub. The 3rd quarter of the year includes: July, August, September. And in the calculation period we must take into account the period from August 2021 to December 2021. This means we take into account only part of the quarterly bonus, which relates to August and September 2021. Let's calculate the average employee's earnings: 1) We calculate wages for 12 months: 12 months. × 22,000 rub. = 264,000 rubles. 2) We include in the calculation the bonus for August and the bonus for September (these are parts of the quarterly bonus received by calculation) 264,000 rubles. + 6,000 rub. + 6,000 rub. = 276,000 rub.

How to account for non-labor bonuses

Bonuses such as gift payments for employee anniversaries, the organization’s birthday, voluntary work by an employee for a sick colleague, and so on, are one-time in nature and are not provided for by the remuneration system. It turns out that you cannot include one-time payments in the calculation of average earnings. But, on the other hand, if you want to take this kind of payments into account when calculating average earnings for vacation pay, simply include them in the Regulations on Bonuses or in the Collective Agreement.

Financial assistance is not included in the calculation of average earnings

Financial assistance is not an integral part of the wage system and cannot depend on the quality and quantity of the employee’s work. In the Labor Code of the Russian Federation there is no such concept as “material assistance” at all. This means that it cannot be taken into account when calculating average earnings.

How to take into account additional payments and allowances when calculating vacation pay

According to the Labor Code of the Russian Federation, work on holidays and weekends, overtime work must be paid.

Additional payment is charged:

for overtime work;
for night work;
for combining professions or performing the duties of a temporarily absent employee.

In addition, employees often receive regional coefficients, which also need to be taken into account when calculating average earnings.

Thus, all additional payments are included in the calculation of average earnings for vacation pay.
EXAMPLE OF CALCULATION OF HOLIDAY PAY 2021 INCLUDING ADDITIONAL PAYMENTS
An employee goes on vacation from August 14, 2021 for 28 calendar days.
The employee's salary is 20,000 rubles. The billing period is 12 months preceding the vacation: August-December 2016 and January-July 2021. In February and March, the employee worked on holidays (February 23 and March 8). The amount of additional payment in accordance with the Regulations on the remuneration of the organization and the Labor Code of the Russian Federation was: 3,600 rubles. The amount of payments that must be taken into account when calculating the average salary for vacation: 20,000 rubles. × 12 months + 3,600 rub. = 243,600 rub. EXAMPLE OF CALCULATION OF HOLIDAY PAYMENT 2021 TAKEN INTO ACCOUNT OF DISTRICT COEFFICIENTS
The organization is located in the Khabarovsk Territory. The monthly salary of an employee is 15,000 rubles. Regional coefficient – 1.2. The employee goes on vacation from August 21, 2021. The billing period is 12 months preceding the vacation: August-December 2021 and January-July 2021. The amount of payments that must be taken into account when calculating the average salary for vacation pay is: 15,000 rubles. × 12 months × 1.2 = 216,000 rub.

Formula for calculating average earnings for vacation pay

The average daily earnings of an employee for vacation pay are determined by the formula:

Formula for calculating the amount of vacation pay

The amount of vacation pay is calculated as follows:
EXAMPLE OF CALCULATION OF HOLIDAY PAY FOR 2021
An employee goes on vacation from August 7, 2021 for 14 calendar days. The employee’s monthly salary is: 20,000 rubles. In April, the employee received a bonus in the amount of 5,000 rubles. The calculation period is 12 months preceding the vacation: August-December 2021 and January-July 2021. The average daily earnings is: (20,000 rubles × 12 months + 5,000 rubles. ): 12 months : 29.3 calendar days = 696.81 rubles. The amount of vacation pay will be: 696.81 rubles. × 14 days of vacation = 7,755.34 rubles.

How to calculate vacation pay if an employee works part-time

Nowadays, enterprises have a common practice of shortened working hours for many categories of workers. Instead of an 8-hour working day, a 6, 7, 4, etc. day can be established. hourly working days.

For employees who work with reduced working hours, vacation pay is calculated in the same way as for all employees.

You need to take the amount of payments for the 12 months preceding the vacation, add all allowances, bonuses and rewards, divide the total amount by 12 and divide by 29.3 rubles.

How to calculate vacation pay if an employee was sick, studied or was on vacation at his own expense

In practice, you rarely encounter textbook situations when you only need to know your salary to calculate vacation pay.

For vacation pay, the calculation period is 12 months preceding the vacation. At this time, the employee could take sick leave, go on study leave, or take a few days at his own expense.

In these cases, the time the employee was away from work must be subtracted from the billing period. And from the total amount of payments you need to subtract payments for the time of absence.

In Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages” you can see the list of payments that are excluded. These are periods when an employee:

was on annual main, additional or study leave;
received sick leave benefits;
received maternity benefits;
was on vacation at his own expense;
received additional paid days off or days off to care for disabled children and people with disabilities since childhood;
did not work due to downtime due to the fault of the employer;
received time off, etc.

How to determine the number of calendar days included in the calculation when an employee has not worked a full month

Periods of absence from work for various reasons are calculated using the formula:
EXAMPLE OF CALCULATION OF AVERAGE EARNINGS FOR FULL MONTH HOLIDAY
PERSONS An employee goes on vacation on October 23, 2021 for 14 calendar days. His salary is: 18,000 rubles. In the calculation period, you need to take into account: October– December 2021; January–September 2021. In December 2021, the employee was on sick leave, as a result he worked only 10 working days (that’s 14 calendar days). In December 2016 - 22 working days. The salary for December will be: 18,000 rubles. : 22 working hours days × 10 work. days = 8,181.82 rubles. During the period when the employee was sick, he received temporary disability benefits. The amount of benefits cannot be taken into account when calculating vacation pay. We calculate vacation pay: 1) Determine the number of calendar days of December that will be included in the billing period: 29.3 average date: 31 calendar days. days × 14 calendars days = 13, 24 calendars. days.2) Determine the average salary of an employee. (8,181.82 rubles + (18,000 rubles × 11 months)): (13.24 calendar days + (29.3 calendar days × 11 months) ) = 614.48 rubles. 3) Calculate the amount of vacation pay. 614.48 rubles. × 14 calendars days = 8,602.72 rub.

If you hire a new employee and after six or eight months he goes on vacation, a full pay period of 12 months is not possible. Then when calculating vacation pay you should take into account:

payments accrued to the employee for actual work time;
the actual months of his work at your company.

How to calculate vacation pay if wages have changed

If your organization’s salary changes within the billing period, after the billing period, but before the employee’s vacation, or during the vacation, the amount of vacation pay will have to be recalculated.

This rule is established by clause 16 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average salary.”

Formula for calculating the vacation pay adjustment factor for salary increases

EXAMPLE OF CALCULATING A SALARY INCREASE RATIO
An employee’s salary in September and October 2021 was 20,000 rubles. From November 2021, the employee’s salary was increased to 24,000 rubles. - by 4,000 rubles. The salary increase coefficient is equal to: 24,000 rubles. : 20,000 rub. = 1.2.

If the salary was increased within the billing period, then the employee’s salary that he had before the increase must be multiplied by the increase factor.
EXAMPLE OF CALCULATION OF HOLIDAY PAY WITH INCREASE RACTOR
From August 21, 2021, an employee will go on vacation for 28 calendar days. The employee’s salary was 20,000 rubles before February 1. From February 1 - 22,000 rubles. Let's calculate vacation pay for an employee: 1) Calculate the increase factor: 22,000 rubles. : 20,000 rub. = 1.1. 2) We determine the months that will be included in the billing period: - August-December 2021; - January-July 2021. 3) We calculate the amount of payments that we must take into account when paying for vacation: - we take into account the amount of wages before its increase for 6 months (August 2021 - February 2021) with a coefficient of 1.1 and - the amount of wages after an increase without a coefficient (February - July 2017) (RUB 20,000 × 6 months × 1.1) + (22 000 rub. × 6 months) = 264,000 rub. 4) We calculate the average daily earnings: 264,000 rub. : 29.3 calendar days days : 12 months = 750, 85 rubles. 5) We calculate the amount of vacation pay: 750, 85 rubles. × 28 days of vacation = 21,023.8 rubles.

It is also necessary to adjust the average earnings if the salary increase occurred outside the billing period, but before the moment when the employee went on vacation.
AN EXAMPLE OF ADJUSTMENT OF HOLIDAY PAY IF SALARY WAS INCREASED AFTER THE CALCULATION PERIOD BUT BEFORE THE START OF HOLIDAY
The employee goes on vacation from August 21, 2021 for 14 calendar days. Until August 1, his salary was 18,000 rubles. From August 1, the organization increased salaries, and the employee’s salary was: 21,600 rubles. Let’s calculate vacation pay: 1) Let’s calculate the increase factor: 21,600 rubles. : 18,000 rub. = 1.2.2) We determine the billing period. It will include: August-December 2021 and January-July 2021. The employee was not sick during the billing period, did not take vacation at his own expense - he worked the full period.3) Average earnings for calculating vacation pay will be: (RUB 18,000 × 12 months): 12 months. : 29.3 calendar days days = 614.33 rubles. 4) We calculate the amount of vacation pay for 14 calendar days: 614.33 rubles. × 14 calendars days = 8,600 rubles. 5) Let’s adjust the amount of vacation pay taking into account the coefficient. The salary was increased after the pay period, but before the start of the vacation. 8,600 rub. × 1.2 = 20,320 rub.

If wages increase during a vacation, which is very rare in practice, you only need to adjust that part of the average earnings that falls on the period from the moment the salary was increased until the end of the vacation.
AN EXAMPLE OF ADJUSTING HOLIDAY PAY IF SALARY IS INCREASED DURING A HOLIDAY
An employee goes on vacation from March 27, 2021 for 14 calendar days - until April 9. The employee's salary is 28,000 rubles. The billing period includes: March - December 2021 and January-February 2017. The employee was not sick in the last 12 months before the vacation. Worked throughout the entire billing period. Since April 3, the company has increased wages. The employee’s salary was 30,000 rubles. Let’s calculate the employee’s vacation pay: 1) We calculate the average earnings: (28,000 rubles × 12 months): 12 months. : 29.3 calendar days = 955.63 rub. 2) We calculate vacation pay according to the general rule: 955.63 rubles. × 14 calendars days = RUB 13,378.82 3) During the vacation, wages were increased. Therefore, we will calculate the salary increase coefficient: 30,000 rubles: 28,000 rubles. = 1.07 Remember that wages are increased during vacation. This means that we need to adjust the part that falls on the period from April 3 to April 9, 2021 (7 calendar days). 4) Let’s calculate the amount of vacation pay for 7 calendar days that falls in the period before the salary increase. Average earnings before going on vacation was: 955.63 rubles. The amount of vacation pay for 7 calendar days (before the salary increase) was: 955.63 rubles. × 7 calendar days = 6,689.41 rubles. 5) Let's calculate the amount of vacation pay for the period during which the salary increase occurs - 7 calendar days. To do this, multiply your earnings by the increase factor. RUB 955.63. × 7 calendar days × 1.07 = 7,157.67 rubles. 6) Calculate the total amount of vacation pay. To do this, you need to add two figures: the amount of vacation pay before and after the promotion. RUB 6,689.41 + RUB 7,157.67 = RUB 13,847.08 7) Let’s determine the amount that needs to be paid to the employee. Since vacation pay was paid to the employee before the vacation, we need to calculate the difference that is obtained when recalculating vacation pay for 7 calendar days after the salary increase with the coefficient. The difference must be paid to the employee. It is: 13,847.08 – 13,378.82 rubles. = 468.26 rub.

Calculation of vacation pay for summarized accounting of working hours

If the enterprise operates continuously, summarized working time recording is usually established for employees. Then, for each employee, the number of hours worked per month, quarter, half year and year is taken into account.

When accounting for working time in aggregate, vacation pay and compensation for unused vacation are calculated in accordance with Article 139 of the Labor Code of the Russian Federation.

First, determine the average hourly earnings, and then calculate the average earnings to calculate vacation pay.

Calculation of vacation pay for an incomplete month worked