May holidays and vacation: how to calculate when to go to work

In order to understand how vacation days are transferred in May 2021, it is enough to study the production calendar for this month and Articles 112 and 120 of the Labor Code of the Russian Federation. More about this below.

Also see:

• Vacation pay period under the new rules: how many days?
• How to calculate vacation pay in 2021: example

Work and rest schedule in May

According to the production calendar in May there were 19 working days and 12 days off.

But the situation has changed, 4 non-working days have been added to the two long weekend periods:

• in honor of Spring and Labor Day - from 1.05 to 03.05 (3 days);
• in honor of Victory Day - from 08.05 to 10.05 (3 days off).

IMPORTANT!

By decree of the President of Russia, the additional days of May 4, 5, 6 and 7 have been declared non-working days. Continuous holidays for the May holidays will last 10 days - until 05/11/2021.

Non-working days were introduced due to the situation with coronavirus and they were declared paid.

Due to which weekends and holidays will the vacation be extended?

Weekends must be taken into account in the number of vacation days. If official holidays fall within this period, they are not counted and are not paid. In addition, when the vacation period includes public holidays, the time of the required vacation is extended by as many days as it coincides with the holidays (Article 120 of the Labor Code of the Russian Federation).

IMPORTANT!

Simple non-working days, such as from 05/04 to 05/07, do not extend the duration of the vacation. If someone decides to use part of their annual paid leave during this period, it will simply “burn out.”

The official list of holidays is given in Art. 122 Labor Code:

• January 1, 2, 3, 4, 5, 6 and 8—New Year holidays;
• 7.01 - Nativity of Christ;
• 23.02 — Defender of the Fatherland Day;
• 8.08 — International Women's Day;
• 1.05 - holiday of spring and labor;
• 9.05 — Victory Day;
• 12.06 — Russia Day;
• 4.11 — Day of National Unity.

These are not all possible holidays. In some regions there are additional days that are officially recognized as holidays and non-working days in the territory of a particular subject of the Russian Federation.

ConsultantPlus experts examined what are the peculiarities when granting an employee annual leave during the May holidays. Use these instructions for free.

to read.

Non-working “presidential” days in May 2021

To maintain the epidemiological situation, the period from May 4 to May 7, 2021 has been declared a non-working holiday with continued pay (Presidential Decree No. 242 dated April 23, 2021). Moreover, this does not affect vacation: no postponements, no extension of vacation, no additional compensation to employees. Vacation pay is paid as usual - in the amount of average earnings.

Annual paid leave - see the article for step-by-step instructions.

Due to which weekends and holidays the vacation will not be extended?

The duration of annual rest is calculated in calendar days. It will increase only if this period includes a holiday. In addition to weekdays, such days include Saturday and Sunday - these weekends do not extend the employee’s vacation time. Let's consider when to go to work if the vacation is from April 19 to May 2, 2021: the holiday date that falls during the vacation period is 05/01/2021, 2.05 is Sunday, and 3.05 is a day off Monday, to which the Saturday holiday is transferred. You will have to return to work on May 12, 2021, subject to a one-day extension.

IMPORTANT!

According to the norms of the Labor Code of the Russian Federation, if the vacation falls on the holiday of May 1, then 1 day is added to the vacation, which corresponds to the holiday of May 1. The rest of the weekend is not a reason to extend the vacation period.

If an employee requests leave for a specific number of days

If an employee’s application for leave indicates the start date of the leave and the number of calendar days that he plans to rest, then non-working holidays falling within this period will extend his leave.

EXAMPLE 1

The employee wrote in the application that he wants to go on vacation for 3 days, starting on May 6, 2021. Despite the fact that weekends and holidays do not fall within the period of his vacation, he will begin to rest on May 1, and the employee must begin his work duties on May 12, since the vacation is preceded by 5 non-working days, and after the vacation there are 3 more non-working days.

EXAMPLE 2

The vacation application states that the start of the vacation will be May 1, and the duration of the vacation will be 7 days. This employee must also return from vacation on May 12, since during his rest period there is one non-working holiday - May 1, which, in turn, postpones the employee’s return to work by 1 day. This means the 8th is vacation, and then it’s a regular weekend.

EXAMPLE 3

And if, with the same vacation start date on May 1, the application will indicate 9 days of vacation? Oddly enough, the picture will not change. And this employee’s first working day will be May 12. This vacation period includes 2 non-working holidays, which extend the vacation until May 11 inclusive.

How to correctly calculate the vacation period in May

Let's look at how to calculate vacation in May 2021, taking into account holidays - the fifth month consists of:

• 15 working days;
• 14 days off;
• 2 holidays non-working days.

In addition to regular weekends, May holidays and non-working days fall from 05/03 to 05/10.

May 1 and May 9 are federal holidays that are not included in the number of days of annual rest and are not paid. The Labor Code determines how many days the vacation will be extended if the employee takes the May holidays - the vacation is increased by the number of days that coincide with the holidays (Article 112 of the Labor Code of the Russian Federation).

The first week of May for a five-day week is as follows:

• from 01.05 to 03.05 - rest;
• from 04.05 to 07.05 - rest;
• from 08.05 to 10.05 - rest.

Six-day schedule:

• from 01.05 to 02.05 - rest;
• from 03.05 to 07.05 - rest;
• 08.05 - rest;
• 09.05 - holiday;
• 10.05 - rest.

IMPORTANT!

Remember that one part of the annual paid vacation must be at least 14 days. Ask your accountant or HR officer in advance how many days the vacation will be postponed, if it falls on May 1 and 2 - one day (holiday 05/01). 05/02 and 05/03 are regular weekends.

How do January and May transfers affect the calculation of vacation on May holidays?

Despite the fact that in 2021 May 4 and 5 are non-working days due to the postponement of the weekend (from Saturday January 4 to Monday May 4 and from Sunday January 5 to Tuesday May 5, by Decree of the Government of the Russian Federation dated July 10, 2019 No. 875 “On the transfer days off in 2020”), they do not affect . Just like the non-working day of May 11, which became such in accordance with the second part of Article 112 of the Labor Code of the Russian Federation. If a day off coincides with a non-working holiday (Saturday, May 9), the day off is transferred to the next working day after the holiday (May 11, Monday).

After all, it is not the non-working holidays themselves that have been postponed, but the weekends that fall on these dates.

What to write in a vacation application in May

Let's give an example of how to write a statement. You want to rest for 14 calendar days from 1.05.

In the text of the application, write: “I ask you to provide me with annual paid leave from May 1, 2021, lasting 14 calendar days.”

Taking into account the May holidays, you will have a little longer rest.

Let's calculate when to go to work if the vacation falls on the May holidays: the 1st and 9th are not taken into account and are not paid, so the 15th and 16th are added to the rest time - the application is written for 14 calendar days. Days from 02.05 to 10.05 are taken into account in the calculation - these are regular weekends. In this case, the return to work will take place on 17.05 - on Monday.

Useful: sample and instructions for writing a vacation application.

May holidays 2021. How to pay for work on holidays and what to do with vacation pay.

How many non-working days are there on holiday weekends?

The President made a positive decision in response to the proposal of Rospotrebnadzor to make the days between the May holidays non-working.
The goal is to fight the coronavirus. Initially, we were supposed to rest from May 1st to 3rd and from May 8th to 10th in connection with the celebration of Victory Day. Now we rest from May 1st to May 10th inclusive, and April 30th is considered a pre-holiday holiday and is one hour shorter. May 11th is the day of going back to work.

May 1, 2021 falls on a Saturday, so we are moving the day off to May 3. Similarly, May 9, 2021 falls on a Sunday, and the day off is moved to May 10. At the same time, May 8 is Saturday. In this situation, the working days remained: 4, 5, 6, 7, but according to the Presidential Decree they were declared non-working.

How to fill out a time sheet.

Since the news about the non-working days between the May holidays came as a surprise to many employers, many employees will work at their jobs. If the company operates from May 4 to May 7, then enter the letter code I or the digital code - 01.

If the head of the company, on the basis of a presidential decree, declared non-working days for the employee, then approve your code. For example,

Non-working paid time in accordance with presidential decrees - NOV or NV

In the report card, mark the day off with the letter “B” and enter the code as “00”.

How to pay for days during the May holidays.

The procedure for paying for non-working days in May depends on the wording of the Presidential Decree. According to the decree of Vladimir Putin dated April 23, 2021, the days of May 4, 5, 6, and 7 were declared non-working days with continued pay.

Putin indicated that during the non-working days from May 4 to May 7, not the average salary. That is, the employee must be paid as much as he would have received for his work at this time. The norm of working days in May does not change. As it was 19 working days, it remains so.

If the employee continues to work.

You need to calculate your wages as usual. This also applies to those employees who have switched to remote work. Additional payments for work on non-working days are not provided.

The days from May 4 to May 7 do NOT apply to weekends or non-working holidays, that is, work on these days must be paid in a single amount, not double.

Thus, only two days of work will be paid at double rate: May 1 - Labor Day; May 9th is Victory Day. The remaining days will be paid at the normal rate.

Order on non-working days.

The law does not require the issuance of orders on non-working days declared by the President. But, it will become the basis for accounting to correctly calculate employee salaries.

Sample

ORDER No.__

In accordance with the Decree of the President of the Russian Federation Vladimir Putin, as well as the Government resolution on the postponement of days off in 2021 and Article 112 of the Labor Code of the Russian Federation

I ORDER:

1. Consider the days from May 4 to May 7, 2021, as non-working days, with wages retained for employees.

2. A different work schedule is established by the immediate supervisor, admission to the office is strictly according to the lists.

What to do with vacation.

As we remember, according to Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of annual paid leave are not included in the number of calendar days of leave.

At the same time, holidays on May 1 and 9 do not increase the duration of vacation and are not subject to payment.

An employee can go on vacation both before and after the holidays. Holidays may also fall in the middle of a vacation. In any case, from the calculation of vacation pay, exclude non-working holidays, which are listed in Article 112 of the Labor Code.

So,

1. If the vacation ends before the holidays

If an employee uses vacation before the holidays, without affecting holidays, then calculate vacation pay in the general manner. For example, an employee takes leave from April 21 for 10 calendar days. April 30 is the last day of vacation. The holiday is May 1st, the holiday did not affect it. Therefore, nothing will have to be excluded from the calculation.

2. If holidays fall in the middle of a vacation

For example, an employee goes on vacation from April 22 for 14 calendar days. The employee will rest for 15 days - from April 22 to May 6. But you only need to pay for 14 calendar days. The non-working holiday of May 1 is not included in the number of vacation days and is not paid.

3. If the vacation is after the holidays

If an employee takes a vacation immediately after the holidays, transfer vacation pay in advance - at least three calendar days before the start of the vacation. If this period falls on a non-working day, vacation pay must be paid no later than the last working day before the holidays.

The Labor Code does not prohibit paying vacation pay earlier. But for being late, the organization and the manager will be fined.

You can learn everything about personnel registration and payroll, vacation pay from our course “Salary and personnel accounting 2021 + 1C ZUP 8.3 ”

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Examples of when to go to work in May

Example 1.

Let's calculate how many additional days for vacation if the vacation is from April 23 to May 10, 2021. The employee wrote a vacation application for 18 days. During his rest period there are two official holidays. This is 01.05 and 9.05. Consequently, 2 additional days are added to his vacation period. The employee comes to work on Thursday, May 13, 2021.

Example 2.

The employee decides to go on vacation at the end of April. An example, as it is considered, if you go on vacation at the end of April for 28 days and it falls on the May holidays: the employee wrote an application from 04/29/2021 to 05/26/2021. May Day and Victory Day will extend the holidays by two days, so the employee will return to work not on May 26, but on May 31 (due to the weekend of Saturday, May 29, and Sunday, May 30, if, of course, he works a five-day shift).

How do sick leave for contactees and employees 65+ affect the extension of vacation?

Of course, many vacationers are interested in how sick leave issued to contact employees and citizens over 65 years of age affects the duration of vacation? This is the part of workers who went on vacation before self-isolation, whose vacation was supposed to end on April 6 or later, as well as those whose vacation begins as scheduled during the period that falls on the days of self-isolation.

According to the terms of the resolutions of the Government of the Russian Federation dated April 16, 2020 No. 517 and dated April 1, 2020 No. 402, one certificate of incapacity for work is issued for the period from April 6 to April 19 for employees with a date of birth of April 6, 1955 and earlier, the second for the period from April 20 to April 30 - with a date of birth of 04/20/1955 and earlier.

But one of the conditions for receiving quarantine sick leave is that the employee is not on paid leave. This means that only after the end of the vacation period or before the start of the scheduled vacation, such an employee will be issued a quarantine sick leave. And it will no longer be a basis for extending the vacation.

It should be noted that such sick leave is fully paid from the Social Insurance Fund, and there will be strict control over the vacation schedule at the enterprise.

Let's look at an example.

EXAMPLE

The employee was identified as having contact with someone infected with coronavirus on April 25, and was scheduled to take leave from May 6. It turns out that quarantine overlaps with vacation. This means that from April 25 to May 5, such an employee will have sick leave, paid for by the Social Insurance Fund, and from May 6, his legal leave will begin, at the expense of the employer.

How is vacation paid in May?

Cash payments are calculated using the formula:

Salary = Average daily earnings X number of vacation days

In May 2021, only 2 official holidays are not taken into account: the 1st and the 9th. They are not paid, and the vacation is extended by 2 days if the employee did not indicate a specific end date in the application. Other non-working days are calculated in the usual format.

Formula for calculating average earnings:

Average earnings = Income for the previous 12 months / 12 months / 29.3 (monthly average days)

Only payments for time worked are taken into account. Vacation pay, sick leave, business trips and other social benefits are not taken into account.

Does quarantine sick leave issued upon arrival from abroad extend the vacation period?

For those citizens who, while on vacation, arrived from abroad and went into self-isolation, the vacation period will be extended.

This applies to everyone whose vacation has not yet ended, and the days of quarantine sick leave overlap with the vacation period.

Rostrud additionally explained that leave is extended by the number of days that coincide with the period of temporary disability, regardless of the reasons for its occurrence.

Let's look at an example.

EXAMPLE

The employee was supposed to return to work at the end of his vacation on April 20. But, he had the imprudence to visit a foreign country, and returned to his homeland on April 3. His self-isolation and quarantine sick leave lasted 14 calendar days. The date of return to work was moved to May 6, as the May 1 public holiday was included in his vacation period, and May 5 was a postponed day off.

Example of calculating vacation pay for May

Calculation examples will help you understand which option is profitable from a monetary point of view, and which one is beneficial for saving vacation days.

Earnings of employee Vasilyeva V.V. for the previous calendar year amounted to 1,350,000 (one million three hundred fifty thousand) rubles. Salary - 120,000 rubles. She was not sick, she worked 40 hours a week. I rested in October 2021 (from October 7 to October 20) - 14 days, vacation pay was accrued at 120,000 rubles.

First, let's calculate the number of days in October to calculate vacation pay = 29.3 / 31 x 13 = 12.28 days

Average daily earnings = (1,350,000 - 120,000) / (11 x 29.3 + 12.28) = 1,230,000 / 334.58 = 3,676.25 rubles.

Option 1: rests from 01.05 for 14 days.

Option 2: rests from 01.05 to 14.05.

Calculation of average earnings for vacation pay in 2021

Let us remind you once again that average earnings are calculated in accordance with the provisions of Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages.”

To calculate the average salary, all types of payments (regardless of their sources) provided for by the employer’s remuneration system are taken into account.

Such payments include:

• wages, including bonuses and coefficients: according to salary, tariffs, piecework, as a percentage of revenue, etc., including in non-monetary form (payment for employee meals, etc., if provided for by the remuneration system);
• allowances and additional payments, as well as payments related to working conditions;
• bonuses and other remunerations related to labor remuneration;
• other types of payments related to wages.

To calculate average earnings are not taken into account

social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, recreation, and others).

The average earnings of an employee (regardless of his work mode) are calculated based on:

• actual wages accrued to him;
• the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average salary.

A calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
If the employee has no salary accruals and no days actually worked for the previous 24 months, then the average earnings are determined based on the amount of wages accrued for the days actually worked in the month in which it is calculated (clause 7 of Resolution No. 922). For example, when an employee has not yet worked 24 months or was on parental leave for up to 3 years, the average earnings will be calculated based on the current salary. If the employee does not have such earnings, then the average salary is determined based on the tariff rate established for him or the salary specified in the employment contract or staffing table (clause 7 of Resolution No. 922).