In accordance with the labor code, after a certain period of time, the employer is obliged to provide paid leave to its employees. An employee who has performed his or her job duties for at least six months can count on a well-deserved rest. In subsequent years, leave is granted to him in accordance with the schedule. A very good way to calculate vacation pay at any time, including this year, is an online calculator, which contains all the formulas necessary for the calculation.
How is compensation for unused vacation upon dismissal calculated?
Article 127 of the Labor Code of the Russian Federation states: an employee has the right to compensation for unused vacation upon dismissal. On the last day of work he will receive the due payments. Every working person has 28 calendar days a year for rest (Article 114 of the Labor Code of the Russian Federation). In the cases specified in the law, citizens are entitled to additional paid days, or bonus time for rest is provided by the employer himself in the collective agreement and local regulations. The part over 28 days can be replaced with a financial payment at the request of the employee. Let us immediately note that the working year is not equal to the calendar year; the countdown begins each time from the date of employment.
Calculation of compensation for unused vacation upon dismissal occurs 28 days in advance if the employee did not take a vacation during the year worked. If part of the allotted days is used, then the remaining days are compensated. Money is not paid if the entire allotted period is used.
Which days are taken into account?
You can understand how to calculate compensation for unused vacation by determining the principle for calculating vacation days that are reimbursed in money. The number of such days depends on how much time a year the person worked before leaving. Days worked per year are rounded up to months. If more than half a month has been worked, the length of service for calculating payments is rounded up, if less than half, vice versa. To receive payments in 28 days, it is enough to work a full 11 months (without rounding). They also compensate all 28 days for citizens who worked from 5.5 to 11 months and were dismissed due to the liquidation of an enterprise, conscription into the army or staff reduction. But if an employee works less than half a month a year, he will not receive compensation.
Example: Panfilov I.L. has been working at the company since April 10, 2014. Each working year of Panfilov begins on April 10. He will retire on August 15, 2021. Over the last working year, he worked for 4 months and 5 days. Rounding down occurs since less than half the month was worked. Provided that Panfilov has already used rest days for previous years, compensation is accrued for 4 months. For 4 months of work, he is entitled to 9.33 days of rest. See below for the formula we used to calculate unused days.
Important! The Labor Code of the Russian Federation does not provide for rounding of unused days. The management of the company has the right to decide to round days to whole numbers, but they must do this not in an arithmetic way, but in favor of the employee. So the number 9.33 is rounded to 10 whole days, and not to 9 (letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 N 4334-17).
Calculation of payments
The formation of vacation pay is carried out taking into account many different factors. The most significant of them is the average salary, which includes basic and additional payments:
- wages;
- allowances;
- bonuses;
- additional pay for length of service;
- additional payment for complexity;
- surcharge for harmfulness.
When making the corresponding calculations, subject to the accrual of bonuses, it should be remembered that monthly bonuses are included in the total amount only if the period for their accrual is included in the calculation period. A situation in which bonus salaries were accrued multiple times within one month obliges the accountant to indicate only one of them.
How to use the calculator to calculate compensation
The vacation pay calculator will help you calculate compensation for unused vacation upon dismissal (the amount of compensation is calculated in the same way as vacation pay). Let's give an example of a calculation using a calculator - we will calculate the amount of payments before dismissal for 10 days of unused vacation.
Step 1 - enter the vacation period
Since we calculate monetary compensation upon dismissal, what is important to us is not the specific start and end dates of the vacation, but the number of days to be compensated. Therefore, for convenience, we designate the 10-day period following the date of dismissal. The employee quits effective August 15, 2021.
— To calculate the amount of compensation for 10 days, we note the period from 08/16/2017 to 08/25/2017.
— We enter the payroll period - this is always the calendar year preceding the date of dismissal. For us it is 365 days from 08/16/2016 to 08/15/2017.
Pay attention to the periods that are excluded from the calculation (downtime, business trips, sick leave, etc.). If there were such, we note it. Also, in the billing period there could be salary indexation, which, for ease of calculation, is checked with a tick if available.
- Click the “next” button.
Step 2 - calculate the average daily earnings
— Consistently enter the amount of labor payments to the employee for each month of the accounting year.
— The calculator for calculating compensation for unused vacation will automatically display the value of SDZ - average daily earnings.
- Click the “next” button.
Step 3 - get the amount of vacation pay (compensation)
— We see the amount of vacation pay (compensation) on the monitor screen.
— The calculator will also show the approximate amount of personal income tax that is withheld from the employee and the amount to be paid without tax.
Instructions for calculating vacation pay using an online calculator
Calculation of vacation payments when using the online calculator program is carried out in several stages. The user must provide the following information in the form provided:
- vacation start date;
- period of work after the end of the last vacation;
- average salary;
- income for each month;
- exclusion periods (i.e. breaks from work if available, for example, sick leave).
Initially, you need to enter data about the start of your vacation into the calculator. After this, the user must note the duration of the working period. If an employee recently got a job in a new organization, then you should indicate how much time has passed since being hired.
At the next stage, the average salary is indicated. Additional windows indicate earnings for each month. After filling out the form, vacation payments are automatically calculated for issuance to the employee. In this case, the amount of personal income tax must be taken into account.
Video instruction - how to use the calculator when calculating vacation pay:
Formula for calculating vacation compensation
Compensation for unused vacation upon dismissal is calculated using a simple formula:
Where, SDZ is the employee’s average daily earnings.
Average earnings are determined according to the rules of Art. 139 Labor Code of the Russian Federation. The calculation formula is:
Where, SRS is the average annual income (employment payments for the last 12 months);
12 - number of months for calculating SDZ,
29.3 - average number of calendar days per month for calculating vacation payments.
As a result, we get the amount that the employee earned per day.
The number of unused rest days before dismissal is calculated for the entire period of work in the company, and not just for the year of dismissal. You can calculate this number for previous years using the formula:
Where, KND - the number of unused vacation days;
OG - years worked;
PDO - allotted vacation days per year;
IDO - used vacation days for the entire period of work.
If less than 11 months were worked in the last year, the number of unused days for compensation is calculated as follows:
Where, KND is the number of unused days;
PDO - prescribed days of rest for 12 months;
12 is the number of months in a year.
Online vacation pay calculator
- Step 3 - Calculate vacation pay by multiplying average earnings by the number of days of annual rest.
- 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
- 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.
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:
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:
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.
To calculate earnings for a billing period, you need to calculate the total income for all months, excluding the following amounts:
- 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.
To calculate the amount of vacation payments without an online calculator, you need to use the following formula:
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 01.06.2021 to 30.05, 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 employees are entitled to additional paid leave. 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.
- how to calculate vacation time;
- when vacation can be replaced with monetary compensation;
- when your vacation expires.
If you have questions about how to calculate vacation pay correctly, or it is not clear how to use an online calculator, describe your case in the comments below.
An example of calculating compensation for unused vacation upon dismissal based on formulas
Let's try to calculate compensation for unused vacation upon dismissal using an example, and for this we will derive the SDZ and the number of “unused” days using formulas (without a calculator).
Example: Panfilov I.L. has been working at OJSC Cinema since April 10, 2014, resigning on August 15, 2021. Annually to I.L. Panfilov. There are 28 days of rest according to the calendar. During his work at OJSC Cinema, he used 20 days in October 2014, 14 days in May 2015, 28 days in July 2021, that is, a total of 62. Monthly labor payments to I.L. Panfilov. — 30,000 rubles including bonus. Let's calculate how many rest days Panfilov has left for 2014-2016:
Over a three-year period from 2014 to 2021. Panfilov I.L. Allotted 84 days for rest (3*28), he used 62 days. The number of unused days for previous periods is 22.
How many vacation days did I.L. Panfilov accumulate? for 2021, if he worked for a full 4 months (4 months and 5 days are rounded down):
Let’s say that according to the internal rules of the organization, days for compensation upon dismissal are rounded in favor of the employee. Then for 2021 Panfilov I.L. not used 10 days. The total number of days to be reimbursed is 22 + 10 = 32 days.
Let's calculate the average earnings of I.L. Panfilov. in a day. Taking into account the salary of 30,000 rubles, in 12 months he earns 360,000 rubles:
Now it’s easy to calculate the amount of compensation for 32 days:
Before his dismissal, Panfilov will receive 32,764 rubles 50 kopecks in compensation.
Is it possible to replace vacation with monetary compensation without dismissal?
Replacing vacation with monetary compensation without dismissal is permissible only for the vacation period exceeding 28 calendar days (Article 126 of the Labor Code of the Russian Federation). This happens upon a written request from the employee. Days exceeding the main vacation can be replaced with money. Only those categories of employees who are entitled to additional days of rest (disabled people, teachers, doctors, northern workers, etc.) can receive cash remuneration instead of rest. Or if the employer has provided additional days for rest in the company’s local regulations. And then, not in all cases.
— The legal norm uses the wording “can be replaced,” which leaves the employer the right to refuse the employee financial compensation. Payment of money instead of providing extra days of rest is at the discretion of management.
— They will not replace vacation with money for pregnant women, minors and workers in hazardous and hazardous industries.
It is also not possible to accumulate vacation days for the previous year, and then take part of the double vacation over 28 days in cash. Article 126 of the Labor Code of the Russian Federation, when summing up and transferring vacations from one year to another, allows for the replacement of only part of more than 28 days in each year.
