In accordance with labor legislation, every Russian has the right to rest. The employee is granted annual paid leave, and he must retain the position he holds in the organization and his average earnings (Article 114 of the Labor Code of the Russian Federation). It is important to note that the employee’s right to leave arises after six months of continuous service in the organization (Article 122 of the Labor Code of the Russian Federation).
It should be noted that in accordance with Article 123 of the Labor Code of the Russian Federation, annual paid leave is provided on the basis of the vacation schedule. An important circumstance is that no later than two weeks before the start of the new calendar year, the vacation schedule must already be approved (Part 1 of Article 123 of the Labor Code of the Russian Federation). The company does not have the right to deprive an employee of vacation. However, I note that in exceptional cases, for example, if an employee going on vacation may adversely affect the normal course of work of the company, with the consent of the employee, it is allowed to postpone his vacation to the next year (Part 3 of Article 124 of the Labor Code of the Russian Federation).
Vacation in January 2021: how to count vacation days (instructions for an accountant)
A peculiarity of calculating vacation days in January is the presence of days of transferring holidays to regular weekends.
In January 2021, there are nuances when calculating vacation pay. Read the article on how an accountant should count vacation days in January 2021. From the article “Calculation of vacation days from December to January 2019” you will learn:
- How to calculate the duration of vacation in January 2021
- Based on the length of the month to pay for days worked in January
- Calculation example
- When is it profitable to take a vacation in 2021?
Payment
Article 115 of the country's labor legislation states that every working person is entitled to 28 calendar days of vacation every year . This is the minimum that the employer must pay.
At the same time, Russian laws also state that holidays should not be included in the vacation period. Thus, they are not paid in any way . The employee’s vacation period is simply extended.
It should be understood that when calculating vacation pay, several indicators are taken into account, including the so-called “ cost of the month .” This figure is different for almost every month.
January is considered the most expensive, since there are many holidays, but wages remain the same, so each working day will cost more than in March or April. In addition, the duration of the vacation and many other nuances .
If an employee does not know how to calculate his vacation pay for a specific period, he should contact the HR department or the company’s accounting department.
Official holidays in January 2021
In December 2021, at the end of the month there will be a working Saturday on December 29th. This day has been moved to Monday, December 31st, so as not to interrupt weekends and holidays. These days are included in the number of vacation days, so vacation pay is accrued for them.
Next come the New Year holidays from January 1 to 8, of which the periods from January 1 to 6 and 8 are considered New Year holidays, and January 7 is Christmas Day. These days are all holidays, they are not included in the number of vacation days. Vacation pay for these days is not accrued.
There are no rescheduled days for January 2021. Accordingly, these holidays do not increase the duration of vacation and are not paid.
Do holidays count as vacation?
This question interests many workers who are planning to go on vacation during a period when there are many holidays. These primarily include the New Year holidays, as well as the May holidays, when it is practiced to postpone weekends to get more free days in a row.
By law, holidays during vacation are not counted towards the vacation period . As for weekends, they are considered and paid like regular working days. This is stated in Article 120 of the country’s Labor legislation.
Working people should take into account that if a holiday falls on an official day off , that is, Saturday or Sunday, this day is transferred to Monday or any other working day determined by the government.
This rule applies, among other things, to regional as well as religious events. Here the issue of postponing the weekend is decided by local leaders . At the same time, they must use the Recommendations of Rostrud dated June 2, 2014.
It should be noted that the government often chooses not the next Monday to postpone the weekend, but another more convenient day.
Thus, it is possible to combine several holidays and weekends to get a longer period of rest .
The government of the country issues a resolution annually. This will be the main document in which you can clarify the number of holidays and additional days off. Based on this document, a production calendar must be drawn up, which is then used to calculate vacation and payments for this period.
Russian legislation states that holidays are not considered vacation days and are not subject to additional pay . Thus, if there is a holiday during the vacation period, you can safely add another day to the allotted period.
Most of all, in this regard, those who have a vacation during the New Year holidays should rejoice. Every year their duration changes, but there are always enough days for a full-fledged celebration and relaxation. If an employee’s vacation coincides with the New Year holidays, he can safely add another 8 days to the allotted period .
Sample order for leave with holidays:
How to count vacation days for January if some of them fall on the New Year holidays?
According to Article 120 of the Labor Code of the Russian Federation, official holidays are not included in vacation and are not paid. Moreover, it does not matter what schedule the employee works. Even if he does not work a five-day week and an official holiday could have become his working day if not for vacation, the official holiday is still not included in paid vacation days.
For example, if an employee takes vacation from December 27 to January 10, 2019, then the vacation will be paid only for the period from December 27 to 31 and for the period from January 9 to 10 (5 days in December and 2 days in January, 7 in total). And holidays from January 1 to January 8 will not be included in the vacation calculation. In this case, the employee will spend only 7 days out of 28 allotted to him per year. And the remaining days will not be included in annual vacation days.
Article 120 of the Labor Code of the Russian Federation. Calculation of the duration of annual paid leave):
The duration of the annual main and additional paid leaves of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling during the period of annual main or annual additional paid leave are not included in the number of calendar days of leave.
Non-working holidays in Russia are:
January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays January 7 - Christmas
Days from January 1 to January 8 are not included in vacation calculations. Therefore, taking a vacation that includes the New Year holidays is most often very unprofitable. True, it is even more unprofitable to take a vacation in the middle or end of January. Let's look at an example.
Legislative regulation
The Labor Code of the Russian Federation clearly states whether holidays are included in vacation or not and whether they are paid, and whether it is even possible to take vacation on holidays.
An employee planning to go on vacation must find out whether there will be any days officially recognized as holidays during this period. If there are any, it should be taken into account that they are not included in the general vacation . But you shouldn’t expect payment during this time. All this is described in detail in Russian Labor legislation, namely in Article 120.
The official list of holidays can be seen in Article 112 of the Labor Code of the Russian Federation. At the same time, Russian legislation states that individual constituent entities of the Russian Federation have the right to establish additional holidays. Most often these are religious events.
This right is given to subjects by Federal legislation. You can read about this in detail in 125-FZ in article 4, paragraph 7.
Russian Labor legislation also contains information on how days off are taken into account and paid. This issue is regulated by Article 120 of the Labor Code.
It says here that weekends are necessarily included in the general vacation period . Accordingly, they must be paid correctly.
An example of calculating vacation pay in January 2021
The employee goes on vacation from 01/01/2018 to 01/11/2019.
His average earnings for calculating vacation pay are 1,600 rubles. His salary is 47,000 rubles. There are 31 days in January, of which 17 are working days, and 14 are weekends and holidays.
The duration of vacation on the indicated dates is only 3 days (9, 10 and 11). This means that he will receive vacation pay of 1,600 * 3 = 4,800 rubles.
In this case, his salary will be 47,000 / 17 x 14 = 38,705.88 rubles.
Here 17 is the number of working days in January, 14 is the number of days actually worked in January.
The total income will be only 4,800 + 38,705.88 = 43,505.88 rubles.
For comparison, if the vacation period is shifted by a month, i.e., take the same 11 calendar days, but from February 1 to 11, then the income will be completely different. Vacation pay will already amount to 1,600 * 11 = 17,600 rubles. The salary will be 47,000 / 19 * 12 = 29,684.21 rubles. And the total income for February, respectively, is 47,284.21 rubles.
How to calculate payment for days worked in January?
There are 17 working days in January 2021. Accordingly, to obtain the amount of wages for five-day workers, it is necessary to divide the salary amount by 17 and multiply by the number of days actually worked after leaving vacation.
As mentioned above, taking a vacation in mid-January is even more unprofitable than at the beginning. For example, you can again take a vacation period of 11 days, but from January 15 to 25. We will leave the rest of the conditions the same: average earnings 1,600 rubles. and salary 47,000 rubles.
Vacation pay will be 11 * 1,600 = 17,600 rubles. In this case, all vacation days are paid. But there are only 8 working days left. The salary will be 47,000 / 17 * 8 = 22,117.64 rubles. The entire income for January will be equal to 17,600 + 22,117.64 = 39,717.65 rubles. Compared to any of the above amounts, this income is the smallest. This is why taking a vacation in January is not recommended.
Employers are required to comply with labor laws, which oblige them, in particular, to provide all employees (including remote employees) with annual paid leave. The right to the first rest after employment at a company arises for an employee after six months of continuous work at the enterprise, unless the employer is ready to make a concession and let the subordinate go on vacation earlier. Vacation for the second year and each of subsequent years can be taken out at any time of the working year, focusing on the vacation schedule. Let's find out when it's profitable to take a vacation in 2021.
When is it profitable to take a vacation in 2021 - benefits in terms of payment and number of days of rest
Before answering the question of when is it profitable to take a vacation in 2019, you should understand from what point of view a vacation should be beneficial for an employee:
- on payment
(get the maximum amount of vacation pay); - by the number of days of rest
(take fewer days of vacation, but end up going on a longer vacation).
If you are focused on winning in terms of money, the most significant benefit is observed in the case of taking a vacation on weekends, since the weekends included in the vacation will be paid and they are taken into account in the number of calendar days of annual leave. In terms of money, it may be profitable to take a vacation in some other cases, but this will depend on:
- how many days the person worked in the month in which he went on vacation;
- whether the vacation period includes non-working holidays or not.
If it is more important for an employee to take as many rest days as possible, you can arrange a vacation with the January or May holidays.
There is also a second option - take a vacation, for example, for 5 calendar days (from Monday to Friday). As a result, the duration of the vacation will be not 5, but 9 days, since the vacation will include 4 days off.
Calculation example
to write specific days in a vacation application . At the same time, it is possible that a holiday will fall during the vacation. Here it is important to understand whether vacation increases in the presence of holidays.
For example, if the application indicated that the employee wants to go on vacation on June 1 and return to work on the 14th, then Russia Day will fall within this period. Thus, the vacation is extended by one more day , therefore the employee can safely begin work only on the 15th, and even then, provided that it does not fall on a Saturday.
If, in this case, the employee wants to go to work exactly on the 14th, as indicated in the application, then only 13 days . Most often this happens when specific dates are indicated in the application. It’s another matter when an employee writes only the duration of vacation pay in the document.
For example, if the application states that a person asks to be given leave for two weeks from June 1 , then he can go to work on 15. To get rid of confusion, this option is liked by personnel department employees and accountants.
Accordingly, employees' vacation never begins on a holiday , since this period is not counted toward vacation pay.
Even if the application indicates that the employee is asking to be given leave from March 8, the official countdown of days will only start from 9.
The only exceptions to all these rules will be those workers who work in shifts. We are talking about security guards, cash collectors, sellers, cashiers, etc. For them, it does not matter whether it is a holiday or a day off, since the schedule provides for a completely different calculation of working time and its payment.
Accordingly, shift workers must return from vacation on the day indicated in the work schedule.
Watch the video about whether it is profitable to take a vacation with holidays :
When is it profitable to take a vacation in 2021 based on money?
In the month during which vacation is taken, the employee’s payment consists of vacation pay and wages for days worked.
Vacation pay is calculated based on calendar days, not working days. The average daily income of an employee when calculating vacation pay is determined based on the average monthly number of days in a month (fixed value - 29.3). That is, despite the fact that the maximum possible number of working days in a month is 23, the average monthly number of days, 29.3, turns out to be significantly greater. This means that in any month, provided you receive the same salary, vacation payments will be equal.
But payments for part of the salary for the time worked during the month will be greater, the greater the number of days worked in the month in question.
Now let's look at the salary. Wages for days worked are calculated by dividing the salary by the number of working days in a month and multiplying the result of the quotient by the number of days actually worked. January, February and May have the fewest working days due to holidays (January, May) and the number of calendar days (February), and therefore in these months each working day costs more than in other months.
Accordingly, in months with 31 calendar days and no holidays, weekdays are the cheapest.
Let's demonstrate this statement with an example. Let the employee’s salary be 25,000 rubles. Then in August (despite the fact that this month has 23 working days - the maximum possible number of working days) a working day will be valued at 1086.95 rubles. And in January, due to holidays, there are few working days - only 18. Accordingly, one working day in January costs 1388.88 rubles.
Important!
The number of working days and days off varies from year to year and this should be taken into account when choosing the timing of your holiday.
Conclusion - in terms of money, the most profitable option is to book a vacation in the month that has the fewest holidays and weekends, but the most working days. As for the duration of vacation, if an employee wants to rest as long as possible, he should take vacation during which there are non-working holidays - such days will not be taken into account when calculating vacation pay, but the duration of vacation will increase due to holidays that coincide with it.
Example 1 - Vacation is issued in July (when it is profitable to take vacation in 2021)
The employee worked 11 out of 21 working days in July and decided to go on vacation from July 17, 2021 for 14 calendar days. The employee's salary is 50 thousand rubles. Income for the billing period (from July 17, 2017 to July 16, 2018), fully worked out, is equal to 600,000 rubles (50,000 rubles x 12 months)
.
Let's calculate the average daily earnings: (600,000 rubles: 12 months: 29.3 days) = 1,706.48 rubles.
Vacation pay will be paid in the amount of: (RUB 1,706.48 x 14 days) = RUB 23,890.72.
There are no holidays during the vacation period. Let's calculate wages for 11 days worked: (50,000 rubles: 21 days x 11 days) = 26,190.47 rubles.
Total for July 2021, the employee will be paid: (23890.72 rubles + 26190.47 rubles) = 50081.19 rubles.
Example 2 - Vacation in May does not include public holidays
The employee, according to the vacation schedule, will go on vacation from May 15 for 14 calendar days. An employee receives 50,000 rubles monthly. The billing period was fully worked out (from 05/01/2017 to 04/30/2018). During the billing period, a total of 600,000 rubles were earned (RUB 50,000 x 12 months).
Average daily earnings will be: (RUB 600,000: 12 months: 29.3 days) = RUB 1,706.48.
Vacation pay will be paid in the amount of: (1706.48 x 14 days) = 23890.72 rubles.
Salaries in May will be paid for 10 working days (there are 20 working days in May): (50,000 rubles: 20 days x 10 days) = 25,000 rubles.
For the month of May, the employee will receive a total of: (23,890.72 rubles + 25,000 rubles) = 48,890.72 rubles.
Example 3 - Vacation in May coincided with holidays
The employee, according to the vacation schedule, will go on vacation from May 1 for 14 calendar days. An employee receives 50,000 rubles monthly. The billing period was fully worked out (from 05/01/2017 to 04/30/2018). During the billing period, a total of 600,000 rubles were earned (RUB 50,000 x 12 months).
Average daily earnings will be: (RUB 600,000: 12 months: 29.3 days) = RUB 1,706.48.
During the vacation, 2 holidays are celebrated (May 1 and May 9), and therefore not 14 calendar days will be paid, but only 12 days of vacation, because Holidays are not included in the calculation of vacation pay. But the vacation will be increased by 2 days due to holidays, and therefore the next working day is May 17.
Vacation pay will be paid in the amount of: (1706.48 x 12 days) = 20477.76 rubles.
Salaries in May will be paid for 11 working days (total working days in May 20): (50,000 rubles: 20 days x 11 days) = 27,500 rubles.
For the month of May, the employee will receive a total of: (27,500 rubles + 20,477.76 rubles) = 47,977.76 rubles.
Rolling leave
Next, we will dwell in more detail on how to record and recognize vacation pay as expenses if the vacation is transferable, that is, it begins in one reporting period - in December 2021, and ends in another - in January 2021. According to paragraph 7 of Article 255 of the Tax Code of the Russian Federation, the average salary of an employee saved during vacation is classified as labor costs. However, not everything is so simple here. For example, if an organization uses the cash method of recognizing expenses, then the problem of reflecting such expenses in accounting does not arise, because vacation pay is taken into account at the time of their actual payment (subclauses 1 and 3 of clause 3 of Article 273 of the Tax Code of the Russian Federation).
But if an organization uses the accrual method, then expenses for profit tax purposes are recognized in the reporting period to which they relate, regardless of the time when the funds were actually paid (clause 1 of Article 272 of the Tax Code of the Russian Federation). This position is adhered to by the Ministry of Finance, which indicates that vacation pay should be included in expenses in proportion to the vacation days falling within each reporting period (letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/4189 dated July 21, 2015, No. 03-03 -06/40536 dated July 15, 2015, No. 03-03-06/1/42 dated January 9, 2014, No. 03-03-RZ/27643 dated June 9, 2014).
However, an alternative position was formed by the Federal Tax Service in letter No. 7-3-04/614 dated March 6, 2015, according to it, the costs of wages to employees maintained during a vacation spanning several months are taken into account at a time in the reporting period in which they are formed. That is, vacation pay must be recognized at a time, since in accordance with Part 9 of Article 136 of the Labor Code, no later than three days before the start of the vacation, vacation pay must be transferred to the employee.
Common mistakes
Error:
The employee assumes that non-working holidays that coincide with annual leave will be paid.
A comment:
Non-working holidays are not included in the calculation of vacation pay, but the duration of vacation due to holidays will be increased.
Error:
The employee would like to arrange his vacation as profitably as possible in terms of money. He takes a vacation in January.
A comment:
It will be more profitable in terms of money if you take a vacation in a month that has as few holidays as possible and as many working days as possible.
New Year's sick leave
Now let’s consider the question of what to do if an employee gets sick during his New Year’s vacation. In this case, according to Part 1 of Article 124 of the Labor Code of the Russian Federation, the employer must extend or postpone the vacation to another time. I would also like to note that holidays that fall on sick days during the vacation period are not taken into account when extending the vacation. Annual paid leave can be extended only by the number of days of temporary disability that fell on vacation days.
For example, employee Metelin M. M. wants to take a vacation from December 30, 2021 for 14 days. Let’s assume that an employee gets sick and will be on sick leave from January 5 to January 12, 2021. Accordingly, the vacation will be extended by only four calendar days (from January 9 to January 12, 2021). As a result, the employee will return to work not on January 22, but on January 26. Since the number of vacation days will not change, the amount of vacation pay in this case will remain the same. But for sick days falling on vacation, the employee will receive temporary disability benefits.
Answers to common questions about when is it profitable to take a vacation in 2021
Question #1:
Can I divide my annual leave into several parts so that I can go on vacation from Monday to Friday and be on vacation for 9 days instead of 5 due to two Saturdays and two Sundays?
Answer:
Yes, labor legislation allows you to divide annual leave into several parts. The only condition is that at least one part of the vacation should not be shorter than 14 calendar days. You can divide your annual leave into as many parts as you like.
Question #2:
In which month is it more profitable to go on vacation in terms of money - in August or February?
Answer:
In August, since this month has more working days.
Source 1, source 2
