Calculation of vacation pay in 2021: calculation examples

Billing period

The duration of the calculation period when calculating vacation pay in 2015 depends on how long the employee works for the employer. The billing period cannot be more than a year.

Option 1

The employee worked for more than a year before the leave.
The billing period will be 12 calendar months prior to the month in which he goes on vacation. A calendar month is taken from the 1st to the last day inclusive. That is, in May from 1 to 31, and in February - up to the 28th inclusive. Option 2
The employee worked for less than a year before the leave.

The billing period will be the entire time during which he is registered in the organization.

Is there anything new in calculating vacation pay in 2021?

The payment amount is calculated according to the old algorithm, which we described above. At the same time, the calculation of vacation pay in 2021 will include in a new way days declared by the President of the Russian Federation as officially non-working days due to the pandemic. If the employee did not work on such days, they are excluded from the calculation period for calculating vacation pay. If the employee worked on non-working days, they should be included in the billing period as regular working days (clause “e”, clause 5 of Resolution No. 922).

Another change that an accountant needs to take into account when calculating vacation pay is an increase in the minimum wage, which from January 1, 2021 is 12,792 rubles. If the estimated average monthly earnings for a fully worked period do not reach the specified value, the employer must increase the amount of payment to the minimum wage - otherwise the employee’s rights will be violated (clause Resolution No. 922).

Earnings for the billing period

When calculating your earnings, include all payments that are provided for by the organization’s remuneration system. This:

• salary accrued for time worked;
• allowances and additional payments (for class, length of service, combination of professions, etc.);
• compensation payments related to working hours and working conditions - regional coefficients and percentage increases in wages, additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime;
• other bonuses and rewards.

Average daily earnings

Once the employee’s earnings for the pay period have been determined, you need to calculate the average daily earnings. The procedure for determining average daily earnings depends on whether the employee has worked the entire pay period and whether he is given leave in calendar or working days. If the billing period is fully

and vacation is provided in calendar days, the average daily earnings are determined by formula 1:

The indicator “29.3 is used exclusively for the purpose of determining average earnings for the payment of vacation pay and compensation for unused vacation.

If the employee’s work activity was part-time

In this case, there are no fundamental differences or important features, and direct labor is paid in proportion to the period worked. When determining the average daily earnings, the payments taken into account are included according to the general rules, and the duration of the vacation does not change.

If the billing period has not been fully worked out

It doesn’t matter how much work was ultimately not done, several days or months, in any case, income for a given period is calculated in the usual way. Moreover, unworked time should not be replaced by time that was not included in the billing period. To do this, you just need to determine the days worked. They are found by dividing the coefficient 29.4 by two values ​​multiplied together: the number of calendar days per month and the number of calendar days worked during the same period.

Example:

Vacation pay calculation

After calculating the average daily earnings, you can calculate the amount of vacation pay that must be paid to the employee. If vacation is provided in calendar days, then vacation pay in 2015 will be calculated according to formula 2:

Example 1

From May 25 to June 21, 2015, Petrov was granted basic paid leave. Duration of vacation is 28 calendar days. The billing period - from May 1, 2014 to April 30, 2015 - has been fully worked out. During the billing period, the employee was accrued 360,000 rubles. (RUB 30,000 x 12 months) This amount is fully included in the calculation of vacation pay in 2015. The average daily salary of an employee is: 360,000 rubles. : 12 months : 29, 3 days = 1023.89 rub. The total amount of vacation pay was: 1023.89 rubles. x 28 days = 28,668.92 rub.

Example 2

From June 15 to June 28, 2015, Sidorov was granted basic paid leave of 14 calendar days. The billing period - from June 1, 2014 to May 31, 2015 (12 months) - has been fully worked out. During the billing period, the employee was accrued 240,000 rubles. (RUB 20,000 x 12). This amount is fully included in the calculation of vacation pay. The average daily earnings used to calculate vacation pay in 2015 will be: 240,000 rubles. : 12 months : 29, 3 days . = 682.59 rub. The total amount of vacation pay will be: 682.59 rubles. x 14 days = 9,556.26 rub.

Calculation examples

The billing period has been fully worked out

The employee goes on another paid vacation for 14 calendar days. Earnings for the billing period are 780,000 rubles. The accountant calculated that the average daily earnings are 2,218.43 rubles. (RUB 780,000 / 12 months / 29.3). This means that the amount of vacation pay is 31,058.02 rubles. (RUB 2,218.43 × 14 days).

The billing period has not been fully worked out

The employee goes on vacation from July 8, 2021 for 14 calendar days. His salary is 20,000 rubles.

The billing period is from July 1, 2021 to June 30, 2021.

In April 2021, the employee took sick leave for 10 days (from April 1 to April 10). Therefore, for April 2021, he received a salary in the total amount of 13,000 rubles.

Step 1. Determine the payments that are included in the calculation. 20,000 rub. × 11 months = 220,000 rub. (total amount of payments for fully worked 11 months, excluding April).

For April 2021, the employee was paid 13,000 rubles. Therefore, the amount used for calculation is 233,000 rubles (220,000 + 13,000).

Step 2. Determine the number of calendar days worked in April 2021 (not a fully worked month).

There are a total of 30 calendar days in April, and days worked (from the 11th, when the employee returned to work after illness) account for 20 calendar days (30 - 10).

Total in April 2021, 19.5333 days were worked (29.3 / 30 × 20)

Step 3. Determine the average daily earnings. It will be 681.6187 rubles. (RUB 233,000: (29.3 × 11 months + 19.5333 days)).

Step 4. Determine the amount of vacation pay.

Their value is 9,542.66 rubles. (RUB 681.6187 × 14 days).

There are no days worked in the billing period

The specialist will go on vacation from November 12, 2021. The billing period is from November 1, 2021 to October 31, 2021. At this time, the employee was on leave without pay.

The accountant determined the average earnings for the previous period, that is, for the period of time from November 1, 2021 to October 31, 2020. It amounted to 150,000 rubles. Based on this figure, the accountant calculated the amount of vacation pay.

Bonus in calculation of holiday pay

The employee will go on leave effective November 8, 2021. The estimated period is from November 1, 2021 to October 31, 2021. This time has been fully worked out.

In January 2021, the employee received a bonus for 2021 in the amount of 40,000 rubles.

Should this amount be included in the earnings accrued in the pay period and taken into account when calculating vacation pay?

Yes need. The letter of the Ministry of Health and Social Development dated 03/05/08 No. 535-17 states that in order to take into account the annual remuneration, two conditions must be met:

• the billing period has been fully worked out;
• the duration of the period for which the premium is paid does not exceed the duration of the billing period.

Once both conditions are met, 40,000 rubles. must be added to the payments that are included in earnings when paying for rest days.

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REFERENCE. If these conditions are not met, the premium is still taken into account. But not in full, but in proportion to the time worked in the billing period.

For other examples of accounting for bonuses, see the article: “Calculating vacation pay: how to take into account monthly, quarterly and annual bonuses.”

Calculation of vacation pay for salary increases

The employee's vacation begins on November 18, 2021. The billing period is from November 1, 2021 to October 31, 2021.

From November to December 2021 (2 months), the employee received a monthly salary of 40,000 rubles. Since January 2021, the organization has increased salaries for all staff. In January - October 2021 (10 months), the employee received 45,000 rubles. per month.

The accountant found the increase factor. It is equal to 1.125(45,000 / 40,000).

Earnings for the billing period amounted to 540,000 rubles ((40,000 rubles × 1,125 × 2 months) + (45,000 rubles × 10 months)).

For other examples of calculations for salary increases, see the article: “Accrual of vacation pay: calculation for salary increases and tax accounting for “rolling” vacation.”

Calculate your salary and vacation pay for free, taking into account all current indicators for today

Calculation of vacation pay if the month is not fully worked

An employee has not worked the entire month if:

• received an average salary (was on secondment...);
• was ill or received maternity benefits;
• was on leave without pay, etc.

If the employee has not worked the entire month

, then the number of days in this month must be recalculated using formula 3:

Example 3

Employee Mishina’s vacation is 14 days from 04/06/2015 to 04/19/2015. The billing period is the period from 04/01/2014 to 03/31/2015. Mishina’s monthly salary is 30,000 rubles. From 03/02/2015 to 03/17/2015 (16 days) Mishina was on sick leave. In the billing period, Mishina worked 11 full months and 15 calendar days in an incomplete month (March 2015). (15 days = 31 days - 16 days of sick leave). Salary in March 2015 amounted to 10,000 rubles. In total, 340,000 rubles were accrued in the billing period. (30,000 rubles x 11 months + 10,000 rubles) Now we determine the number of calendar days in an incomplete month (March 2015): We use the above formula 3: 29, 3: 31 days. x 15 days = 14, 25 days. The total amount of vacation pay was: 340,000 rubles. : (29.3 x 11 months + 14.25 days) x 14 days vacation = 14,143.50 rub.

The procedure for calculating vacation pay was changed in 2021, in particular, the coefficient used to calculate vacation compensation for employees of enterprises changed. The change in the coefficient is due to the increase in the number of holidays in the country. The coefficient for calculating vacation pay in 2021 now has a different value, which we will discuss in this article.

We will also explain in detail how vacation pay is calculated.

Calculation of vacation pay in 2021: calculation examples

Let's look at how vacation pay is calculated in 2021 in different cases.

Situation 1. If the calculation includes holidays, non-working days for all employees

The employee took 2 weeks of vacation from June 7, 2021. This period includes a non-working holiday - June 12 (Russia Day). The average daily earnings of an employee, calculated for the period from June 2020 to May 2021, amounted to 2,035 rubles.

There is no need to pay for a non-working holiday; it is not included in the number of vacation days (Article 120 of the Labor Code of the Russian Federation). In this case, the employee will actually have a rest period of not 14, but 15 calendar days - the vacation will last one day, and he will need to go to work not on June 21, but on June 22. Vacation pay should be calculated on the basis of 14 calendar days: 2,035 x 14 = 28,490 rubles.

Situation 2. If the vacation starts in one month and ends in another

The employee took leave for 2 weeks - from May 24 to June 6, 2021. The average daily earnings of an employee for the billing period from May 2020 to April 2021 amounted to 2,985 rubles.

In accordance with Art. 136 of the Labor Code of the Russian Federation, the employer must pay the employee vacation pay no later than 3 days before the start of the vacation. This means that even if the leave is transferable, i.e. starts in one month and ends in another, vacation pay must be paid in a lump sum in the month when the employee goes on vacation - in May 2021. In this case, the average earnings for the calculation period preceding the month in which the vacation is taken are used for calculation begins – in this case for May 2021 – April 2021.

The employer will calculate vacation pay in the usual manner: 2,985 x 14 = 41,790 rubles.

Situation 3. If an employee gets sick on vacation

The employee went on vacation for 2 weeks - from May 17 to May 30, 2021, but from May 18 he fell ill and issued a sick leave, which was closed only on May 25.

If an employee falls ill on vacation, then the days of vacation during which the period of temporary incapacity occurred may be (Article 124 of the Labor Code of the Russian Federation):

• extended;
• postponed to another date (taking into account the wishes of the employee).

In this example, there are two possible options:

• the employee starts work not on May 31, but on June 8 - the vacation is extended by the number of days during which the employee was sick (8 days);
• the employee starts work on May 31, and takes off the remaining days of vacation at another time convenient for him and for the employer, while there is no need to withhold paid vacation pay from the employee (Article 137 of the Labor Code of the Russian Federation).

If an employee went on sick leave because his child or another family member was sick, there would be no need to extend the leave - he would return to work in accordance with the existing order on May 31 (Rostrud letter dated 06/01/2012 No. PG/4629- 6-1).

Calculation period for vacation

The new calculation procedure does not change the formula, but changes some of its components:

1. The coefficient of the average number of days worked by an employee becomes equal to 29.3.
2. The average salary of a specialist is taken into account.
3. The calculation period is taken into account. It is based on the amount of money earned in one day.
4. The time worked in the company is also taken into account. When an employee goes on vacation after six months rather than after 12 months, vacation pay is calculated based on the shorter period.

How to calculate vacation pay in 2021: legislative regulation

According to Art. 114 of the Labor Code of the Russian Federation, while on vacation the employee retains his average earnings. The procedure for calculating the amount of average earnings is determined by the provisions of Art. 139 of the Labor Code of the Russian Federation, as well as the Decree of the Government of the Russian Federation “On the specifics of the procedure for calculating average wages” dated December 24, 2007 No. 922.

To calculate the amount of vacation pay in 2021, you need to determine:

• The number of vacation days earned by the employee.
• The average cost of one working day (average daily earnings).

What data is used to calculate vacation pay?

When calculating monetary remuneration for employees going on vacation, the following data is used:

• accrued allowances;
• required bonuses;
• surcharges at certain rates;
• the total number of positions held by the official and the salaries for them;
• additional payments for qualifications or class;
• increase for length of service;
• allowances for work in difficult conditions, for example, northern payments.

Paid allowances and bonuses must be approved by the director of the enterprise.

The accountant indicates the amount of all possible additional payments and the amount of vacation pay without them; the manager chooses which one to approve.

The following payments cannot affect the amount of vacation pay:

• funds allocated for business trip expenses;
• material aid;
• "sickness" payments;
• funds for transportation costs;
• compensation for food;
• payment for loss of ability to work.

Vacation pay calculation coefficient used from 2021 and formulas using it

The average number of days in a month, established last year for the convenience of calculating vacation pay, is called a coefficient. Its value from 2021 is 29.3. It is used to calculate the average daily earnings, and then the funds due to the vacationer. Let's talk about several options for calculating vacation pay in 2017, taking into account the different amounts of time worked by employees:

1. Full year. SDZ (average daily earnings) = payments included in the calculation of SDZ / 12 / 29.3
2. Incomplete year or month. We calculate the days fully worked in each month (to do this, we multiply the number of months worked in a year by 29.3). Next, it takes into account the number of days worked in an incomplete month (29, 3 divided by the number of days in the month and multiplied with the previous indicator). We add the two obtained indicators and get the number of days used in the calculation. SDZ = total income / number of days received.
3. Vacation unused by the employee. Each employee has the right to monetary compensation for vacation that he did not take. For such a calculation, the principle specified in paragraph 2 is applied, but taking into account one nuance. SDZ is multiplied by the total number of days of the employee's rest period. (see picture 1). By selecting the desired number from the table and substituting it into the formula, we obtain the required payment amount.
4. Full vacation including bonus payments. Bonus + earnings for the year / 12 / 29, 3 x 28 (number of vacation days).

Calculation of vacation days in 2021

In general, for 12 months of a calendar year, an employee is entitled to 28 days of vacation. This means that for one month worked, the employee is accrued 28/12 = 2.33 vacation days.

By agreement with the employer, an employee can take out a vacation that he has not yet worked, but in this case, upon dismissal, part of the vacation pay paid in advance will have to be reimbursed.

Annual leave can be divided into parts - the main thing is that at least one of these parts should be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation).

Average number of calendar days in a month

However, such a number of workdays is valid if the workweek is five days. Is a longer duration possible? Actually yes.

The legislation allows employers to extend the usual working week by one more day. It turns out that only Sunday remains a day off. In this case, one day per week should be subtracted from calendar days.

However, the number of hours should still not exceed a forty-hour work week. In Soviet times, until 1992, vacation was calculated based on a six-day working week, and to pay for it, they used the average monthly number of working days per year with a six-day week - 25.4. That is, all holidays and Sundays were subtracted from 365 days, and then divided by 12. To prevent the calculation of vacation from being distorted in leap years, the average value was taken over several years, while the number of holidays remained unchanged, as well as the number of Sundays. First, we calculate the number of calendar days in this month, for which we divide 29.3 by the number of days in the month and multiply by the number of days considered worked.

Then we calculate the average earnings per day. To do this, 29.3 must be multiplied by the number of months that do not have exclusion periods and added with the number of calendar days in the month that is not fully worked. After that, the employee’s earnings (full, for the entire calculation period) are divided by the result obtained. Employees with summarized working hours . The new Regulations take into account the decision of the Supreme Court of the Russian Federation dated July 13, 2006 No. GKPI06-637, which found it contrary to Art.

139 Labor Code of the Russian Federation, paragraph. 4 clause 13 of the Regulations on average wages, approved by Resolution No. 213, which states that for employees with cumulative working hours, the average earnings for vacation pay should be calculated not on the basis of average daily earnings, but on the basis of average hourly earnings.

Calendar days of the billing period

Employee Mishina’s vacation is 14 days from 04/06/2015 to 04/19/2015. The billing period is the period from 04/01/2014 to 03/31/2015. Mishina’s monthly salary is 30,000 rubles. From 03/02/2015 to 03/17/2015 (16 days) Mishina was on sick leave. In the billing period, Mishina worked 11 full months and 15 calendar days in an incomplete month (March 2015). (15 days = 31 days - 16 days of sick leave). Salary in March 2015 amounted to 10,000 rubles. In total, 340,000 rubles were accrued in the billing period. (30,000 rubles x 11 months + 10,000 rubles) Now we determine the number of calendar days in an incomplete month (March 2015): We use the above formula 3: 29, 3: 31 days. x 15 days = 14, 25 days. The total amount of vacation pay was: 340,000 rubles. : (29.3 x 11 months + 14.25 days) x 14 days vacation = 14,143.50 rub. From May 25 to June 21, 2015, Petrov was granted basic paid leave. Duration of vacation is 28 calendar days. The billing period - from May 1, 2014 to April 30, 2015 - has been fully worked out. During the billing period, the employee was accrued 360,000 rubles. (RUB 30,000 x 12 months) This amount is fully included in the calculation of vacation pay in 2015. The average daily salary of an employee is: 360,000 rubles. : 12 months : 29, 3 days = 1023.89 rub. The total amount of vacation pay was: 1023.89 rubles. x 28 days = 28,668.92 rub.

• salary accrued for time worked;
• allowances and additional payments (for class, length of service, combination of professions, etc.);
• compensation payments related to working hours and working conditions - regional coefficients and percentage increases in wages, additional payments for work in hazardous and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime;
• other bonuses and rewards.

1. The coefficient of the average number of days worked by an employee becomes equal to 29.3.
2. The average salary of a specialist is taken into account.
3. The calculation period is taken into account. It is based on the amount of money earned in one day.
4. The time worked in the company is also taken into account. When an employee goes on vacation after six months rather than after 12 months, vacation pay is calculated based on the shorter period.

Determining the amount of vacation pay for salary increases

An increase in salary can affect the calculation of vacation pay in the following cases: the increase in earnings occurred during the vacation, before the start of the vacation, but after the calculation period or directly in the calculation period. To determine the amount of vacation pay itself, you will need to find a special coefficient, which is calculated according to the formula: the salary of each month for the billing period is divided by the monthly earnings, which is taken according to the date of retirement. If the increase occurred after the calculated period, but before the start of the vacation, then the average daily payment must be adjusted. If the salary increased during the vacation, then only part of the average income is adjusted. Moreover, it must fall within the period from the end of the vacation to the date of increase in earnings.

Example:

Vacation pay calculation

• Received payment in the form of average earnings (with the exception of breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid leave;
• Was on sick leave or maternity leave;
• Didn’t work due to downtime through no fault of his own;
• Did not participate in the strike, but due to it could not work;
• Used additional paid days off to care for disabled children and people with disabilities since childhood;
• In other cases, he was released from work with full or partial retention of wages or without pay. For example, vacation time at your own expense or parental leave.
• All payments accrued to the employee for the time excluded from the payroll period. They are listed in clause 5 of the Regulations. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for downtime;
• All social benefits and other payments not related to wages. For example, financial assistance, payment of the cost of food, travel, training, utilities, recreation, gifts for children (clause 3 of the Regulations);
• Bonuses and remunerations not provided for by the remuneration system (clause “n. 2 of the Regulations”).

Important ! Non-working days to which holiday weekends are postponed are included in the calculation. If the day off coincides with a holiday, then the Government of the Russian Federation issues a resolution setting the date to which the day off and holiday is transferred.

For example, in 2021, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If an employee is on vacation on May 10, this day must also be paid.

• During the billing period, immediately before or during vacation;
• The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch or at least a structural unit (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if the salaries of all employees of the “Accounting of the enterprise” department were increased, then it is necessary to apply the coefficients when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for salary accountants, the coefficient does not apply.

From May 25 to June 21, 2015, Petrov was granted basic paid leave. Duration of vacation is 28 calendar days. The billing period - from May 1, 2014 to April 30, 2015 - has been fully worked out. During the billing period, the employee was accrued 360,000 rubles. (RUB 30,000 x 12 months) This amount is fully included in the calculation of vacation pay in 2015. The average daily salary of an employee is: 360,000 rubles. : 12 months : 29, 3 days = 1023.89 rub. The total amount of vacation pay was: 1023.89 rubles. x 28 days = 28,668.92 rub. For what period are vacation pay accrued? The determining factor for this is the length of time the employee has worked for a given employer before going on leave. . The calculation period for calculating vacation pay directly depends on whether the employee has worked for the employer for a full year or not. If you have worked with the employer for more than a year before going on vacation, the period for calculating vacation pay includes 12 calendar months before the month the employee goes on vacation.

The period for calculating vacation pay is calculated according to the actual length of the month - from the 1st to the last day of the month inclusive (for example, in August on the 31st, in February on the 28th or 29th, etc.) The labor legislation of the Russian Federation determines the minimum duration of labor leave in the amount of 28 calendar days. In addition to the minimum labor leave, legislation may grant an employee the right to additional leaves, due to which the total duration of labor leave is increased. Calculation of the number of vacation days in this case will include additional days of vacation for work in harmful (dangerous) working conditions, in conditions of irregular working hours, etc. Certain categories of workers also have the right to extended vacation: military personnel, medical workers, miners, etc. The coefficient shows the average number of days in a month excluding holidays. Until April 2, the number 29.4 was written in Article 139 of the Labor Code of the Russian Federation.

Meanwhile, the number of holidays increased from 12 to 14 days back in 2012, when January 6 and 8 were added. Hence it turns out: (365 days - 14 days) / 12 months. = 29.25. Officials rounded this figure to 29.3. The previous figure 29.4 is still stated in paragraph 10 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. This norm should also be changed in the near future.

Until this is done, you still need to focus on the new coefficient. Average Number of Calendar Days in a Month

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How to calculate vacation pay in 2021: calculating average earnings

When calculating average earnings for vacation pay, the income received by the employee for the 12 calendar months preceding the month in which the employee goes on vacation is used. So, if the vacation begins on June 7, 2021, the average earnings are calculated based on income received for the period from June 2020 to May 2021.

If an employee has worked for less than 12 months, the actual period of his work up to the month the vacation begins is taken into account. If there are no accruals in the billing period, income for the month in which the vacation begins is taken into account, and if there are none, then the calculation is based on the salary or tariff rate (clauses 6-8 of Resolution No. 922).

When calculating average earnings, the following are taken into account:

• wages paid to the employee (based on salary, tariffs, piece rates);
• bonuses and allowances paid for performance results;
• other payments corresponding to the concept of wages and included in the employer’s remuneration system.

Payments not related to the employee’s work activity are not taken into account - financial assistance, compensation for travel and training, payment of food costs, etc. Periods that were paid to the employee according to average earnings - vacations, business trips, sick leave, etc. are also excluded. days of downtime, strikes in which the employee did not take part but could not work, additional paid days off to care for disabled children, other days of release from work with or without pay (clauses 3, 5 of Resolution No. 922)

In accordance with Art. 139 of the Labor Code of the Russian Federation, the calculation of the average earnings is carried out according to the following algorithm:

1. The income received by the employee for the previous 12 calendar months is summed up.

2. The resulting amount is divided by 12 (the number of calendar months in a year) and 29.3 (the average number of calendar days in a month) and multiplied by the number of vacation days.

Example

The employee goes on vacation from June 21, 2021 for 14 calendar days. Payments taken into account to calculate average earnings in the billing period (June 2021 - May 2021) amounted to RUB 652,800. Let's calculate the average daily earnings:

652,800 / 12 months / 29.3 = 1856.66 rubles.

Let's calculate vacation pay in 2021:

1856.66 x 14 days. = 25,993.24 rub.

13% of personal income tax is withheld from vacation pay - 3,379 rubles. (25,993.24 x 13%), the employee will receive 22,614.24 rubles. (25,993.24 – 3379).

The employer also pays insurance premiums on the amount of vacation pay.