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Employees are provided with annual leave while maintaining their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of workers are entitled to additional vacations in addition to the main vacation.
The average salary retained by an employee during vacation is determined by the formula:
Average daily earnings = Amount of accrued salary for the billing period / (Number of full months × Average monthly number of calendar days (29.3))
Amount of vacation pay = Average daily earnings × Number of vacation days
The amount of vacation pay will also depend on whether the tariff rates (salaries) were increased during the billing period or after.
How the duration of vacation is calculated: basic rules
How to calculate the number of vacation days? An employer may have such a question, for example:
- when sending an employee on vacation and issuing him vacation pay;
- payment of compensation for unused vacation upon dismissal or without it.
In both cases, the calculation of calendar days of vacation occurs according to the general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, this is the period of time provided for rest for employees of most companies.
Vacation is extended for days of illness, performance of government duties, and in some other cases (Article 124 of the Labor Code of the Russian Federation).
Some categories of workers are entitled to extended vacations by law. These include:
- employees under 18 years of age;
- municipal and civil servants;
- educational staff;
- disabled people;
- drug control officials;
- investigators and prosecutors working in areas with special climates;
- other categories of workers.
An organization can set a different vacation duration by recording this in a local document.
Study the nuances of providing additional leave using materials from our website:
- “Additional leave for irregular working hours”;
- “The Supreme Court clarified how to calculate the duration of additional vacations”.
Thus, the first thing you need to do before calculating calendar days for calculating vacation is to determine the employee’s length of service in the organization.
In general, a person can take vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can go on vacation earlier. Holidays for subsequent years are provided at any time according to the vacation sequence established by the employer.
After the length of service has been calculated, you need to determine how many days of vacation the employee is entitled to. You need to proceed from the following: with the generally accepted 28-day vacation provided in calendar days, for each month worked the employee is entitled to 2.33 days of vacation (28 days / 12 months).
How to calculate the duration of vacation when working part-time (duration of vacation when working at 0.5 times the rate)? The answer to this question was explained in detail by ConsultantPlus experts. Get free trial access to the legal system and switch to a ready-made solution.
Additional paid days off
Some employees, in addition to the annual paid 28 days off, are entitled to additional days. We are talking about disabled people (in general, employers provide them with at least 30 paid days) and persons who:
- work in harmful and dangerous industries (given an additional minimum of 7 days);
- work in the Far North and equivalent regions (rest at the expense of the employer is increased by at least 24 days);
- work in irregular working hours (add at least 3 days).
Calculating vacation time
We begin counting the length of service from the date the vacationer was hired. In other words, the calculation is carried out not according to calendar years, but according to so-called working years.
Example
For an employee who was employed on 04/11/2020, the first working year will be the period from 04/11/2020 to 04/10/2021, the second - from 04/11/2021 to 04/10/2022, etc.
When calculating vacation days for an employee’s worked period, we take into account the time when he:
- worked directly;
- did not actually work, but his position was retained;
- was on vacation at his own expense (but no more than 14 calendar days per year);
- forced to skip work due to illegal dismissal or suspension;
- was suspended without undergoing a mandatory medical examination through no fault of his own.
The answer to the question of whether vacation days are excluded when calculating vacation pay is partly positive. So, we exclude from the experience:
- periods of unpaid leave exceeding 14 days;
- "children's" holidays;
- time away from work without good reason.
Example
The employee was hired by the organization on 07/11/2019 and worked until 03/20/2021 without leave. He was sick from 02/12/2021 to 02/21/2021.
First, the number of months in the worked period is determined.
12 months (07/11/2019 – 07/10/2020) + 8 months and 10 days (07/11/2020 – 03/20/2021) – 10 days of illness = 20 months.
Number of vacation days: 28 / 12 × 20 = 46.67 days.
Holiday pay accounting
Since 2011, all organizations, with the exception of small ones - issuers of publicly offered securities, have been required to form a reserve for the payment of vacation pay. Now it is recognized as an estimated liability, since when creating it, it is necessary to take into account the requirements of PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets” (approved by order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n, hereinafter referred to as PBU 8/2010 ). This position is also confirmed by the letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-0206/107. However, in order to recognize it as such, the following conditions must simultaneously be met:
- the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid;
- as a result of its implementation, a decrease in economic benefits is likely;
- it is possible to reasonably estimate the amount of the estimated liability.
The estimated vacation obligation is determined on the basis of the vacation schedule approved at the beginning of the year. Using it, you can estimate what costs will be incurred to pay vacation pay to employees, the procedure for their provision, as well as the amount of average earnings of employees.
Need to know
The length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.
Unfortunately, PBU 8/2010 does not contain a specific procedure for calculating monthly contributions to the reserve. Therefore, you have to develop it yourself, and consolidate the chosen method in the company’s accounting policy.
In accounting, estimated liabilities are reflected in account 96 “Reserves for future expenses” (Chart of accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).
The amount of the estimated liability is attributed to expenses for ordinary activities or other expenses, or is included in the value of the asset and reflected in the debit of account 20 (23, 25, 26, etc.).
To calculate insurance premiums, accounts 69 “Calculations for social insurance and security” are used.
If the amount of the accumulated reserve is less than the amount of accrued vacation pay, the difference is reflected in the debit of accounts for cost accounting (accounts 20, 25, 26, 44, etc.).
The accounting entries will look like this:
DEBIT 20 (23, 25, 26, 29, 44...) CREDIT 96
— a reserve has been accrued for paying vacations to employees.
When calculating vacation pay from the created reserve, make the following entries:
DEBIT 96 CREDIT 70
— accrued vacation pay to the organization’s employees;
DEBIT 96 CREDIT 69-1, 69-2, 69-3
— insurance contributions to extra-budgetary funds and contributions for insurance against industrial accidents and occupational diseases have been accrued.
If at the end of the current year there are unspent amounts remaining in the reserve, then they must be reversed. To do this, make an entry in your account:
DEBIT 20 (23, 25, 44…) CREDIT 96
— the amount of the unused reserve is reversed.
How to correctly calculate the vacation period if it falls on a holiday
In Art. 120 of the Labor Code of the Russian Federation establishes a rule according to which non-working holidays that fall on vacation are not included in the vacation itself. In practice, there are two options for calculating vacation days:
- The vacation period is indicated by its start date and the number of calendar days. In this case, the employee returns from vacation 1 day later.
Example 1
Leave was granted to the employee from 03/04/2021 for 14 calendar days. March 8 is a holiday, so he should start work not on March 18, 2021, but on March 19, 2021.
- The vacation period is indicated by its start and end dates. In this case, the days of rest used are considered to be the days of the corresponding time period minus holidays.
Example 2
Leave was granted to the employee from 03/02/2021 to 03/15/2021. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls during this period, the vacation is considered to be used in the amount of 13 days.
When making calculations for vacation in an incomplete month, you should also take into account calendar days that fall within the period worked, and not just working days (actually worked). Thus, holidays, as well as weekends that do not fall under the periods listed in paragraph 5 of the Regulations approved by government decree No. 922 dated December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .
Find out how to extend your sick leave during vacation here.
You can confirm the conclusions and calculations we have made with the help of the Personnel Guide “Annual Basic Paid Leave” of the ConsultantPlus system. To do this, get a free trial access to K+.
Leave to perform state and public duties
What a vacation . Workers who are called to serve on jurors, run for office, or are mobilized during an emergency. Basis - art. 170 Labor Code of the Russian Federation.
The employee is not paid. The employee will receive remuneration from the government agency that hired him to perform his duties.
Duration . For the entire duration of duties.
Documents for registration . Employee application, order, entry in a personal card.
How to calculate vacation days in 2020-2021 (example)
Let's give an example of calculating the days of the billing period for vacation in 2021, taking into account the subtleties and nuances outlined above.
Let’s say an employee got a job at the company on June 17, 2018.
During his work period he:
- was ill from 12/04/2018 to 12/12/2018 and from 02/12/2019 to 02/19/2019;
- took vacation at his own expense from 04/07/2019 to 04/13/2019 and from 08/24/2019 to 09/13/2019;
- was on paid leave from 06/02/2019 to 06/22/2019, from 03/30/2020 to 04/19/2020, from 08/29/2020 to 09/11/2020.
On January 15, 2021, he decided to quit, having first taken off all the days that he did not use during his work.
See also “How to properly arrange leave followed by dismissal?” .
Let's see how many vacation days are due per year if the company has a standard vacation duration of 28 days.
Step 1. Determine the length of service
The total length of service from 06/17/2018 to 01/15/2021 will be 2 years 6 months and 29 days.
We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee’s place of work is retained.
Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:
- for the working year from 06/17/2018 to 06/16/2019 - 7 days (from 04/07/2019 to 04/13/2019);
- for the working year from 06/17/2019 to 06/16/2020 - 21 days (from 08/24/2019 to 09/13/2019).
The second period does not fit within the 14-day limit, which means that 7 days of excess will have to be excluded from the length of service.
Thus, the vacation period is 2 years 6 months and 22 days. Round up to full months, discarding 7 days, and we get 2 years and 7 months.
Step 2. Calculate the number of vacation days that the employee is entitled to for the specified period
This is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated 07.12 .2005 No. 4334-17) in favor of the employee. Total 73 days.
Step 3. Determine the number of unused vacation days
During his work, the employee took leave three times:
- From 06/02/2019 to 06/22/2019. This period was a non-working holiday on June 12, so not 21, but 20 days of rest were used.
- From 03/30/2020 to 04/19/2020. There were no holidays here, and the vacation was 21 days.
- From 08/29/2020 to 09/11/2020. There were no holidays here either, and the vacation was 14 days.
A total of 18 days remain unused (73 – 20 – 21 – 14). Their employee can take time off immediately before dismissal - from 12/21/2020 to 01/15/2021 (including New Year holidays). So, the calculation of vacation in 2021 - an example with a detailed description, has been made.
Vacation for advanced training
What a vacation . For professional training and independent qualification assessment. For example, a cosmetologist in a salon takes courses in hardware cosmetology for three months. This is also called off-the-job training. Basis - art. 187 Labor Code of the Russian Federation.
While studying, the employee receives an average salary.
Duration . During studies and exams.
Documents for registration . Order from the employer, entry in the personal card.
