Vacation pay amounts are determined on the basis of average earnings, which is calculated in accordance with the provisions of Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.
According to Art. 129 of the Labor Code of the Russian Federation, an employee’s wages are remuneration for work. Accordingly, wages are accrued to the employee for the time he worked, i.e. for working hours
days.
Vacation pay is paid for calendar
days. That is, wages consist of the “price” of working days multiplied by their number. And vacation pay is calculated at the “price” of calendar days, and also based on average earnings. This is where the difference comes from.
For office employees with a five-day week and a salary, the situation is this: the fewer working days in a month, the “more expensive” they are. While “average earnings” remain average. Accordingly, vacations in the months with the fewest working days (January, May) are the least profitable in terms of money. So you need to clearly understand that if you want to increase the duration of the January and May holidays by adding vacation days, this trick will not be cheap.
There are, of course, companies that compensate their employees for the resulting “negative” difference on a voluntary basis (based on the terms of the employment/collective agreement, etc.). But now we are not talking about them. We tell you how vacation pay amounts are calculated using practical examples, from which it is easy to understand how much vacation pay you can expect in which month in 2021.
Benefits for parents with many children
Russian President Vladimir Putin signed Federal Law No. 34-FZ dated 03/09/2021 with amendments to the Labor Code on annual paid leave for workers with many children. New rules have been established for granting annual paid leave to employees with many children who have three or more children under the age of 18. Now they have the right to receive annual paid leave at a time convenient for them at their request until the youngest child reaches the age of 14.
Until now, the norms of the Labor Code of the Russian Federation provided for the right to leave at a convenient time for workers with many children only with children under 12 years of age, and this placed large families in unequal conditions. Whereas, by virtue of the Civil Code of the Russian Federation, upon reaching the age of 14, children cease to be minors, guardianship ends, which turns into trusteeship, children receive a passport and separate rights and responsibilities, and not at 12 years old. The amendments will allow parents and children to spend time together and both parents to actively participate in raising children. They will begin to operate on March 20, 2021.
ConsultantPlus experts figured out how to provide additional leave to parents with many children at their own expense. Use these instructions for free.
Who is entitled to additional leave?
Every year, employees who have entered into an employment contract with the employer can take paid leave for 28 days (Article 115 of the Labor Code of the Russian Federation). But this period can be increased by additional leave if they (Article 116 of the Labor Code of the Russian Federation):
- are employed in jobs with harmful and (or) dangerous working conditions;
- have irregular working hours;
- work in the Far North and equivalent areas;
- have a special nature of work;
- in other cases provided for by the Labor Code of the Russian Federation and other federal laws.
Let's look at the most common reasons for additional leave in more detail.
Accounting and preparation of documents for vacations
Irregular working hours
An irregular day is a regime in which employees, by order of the employer, occasionally perform work outside the established working hours (Article 101 of the Labor Code of the Russian Federation).
Companies themselves establish a list of positions with irregular hours in a collective agreement, agreements or local regulations (Article 101 of the Labor Code of the Russian Federation). And the employment contract stipulates the fact of irregular working hours (Article of the Labor Code of the Russian Federation).
How many days of additional leave are required?
The minimum duration of leave for an irregular work schedule is three calendar days. But the employer can give the employee more time to rest if he stipulates this in the company’s internal documents for each position.
Work experience in irregular hours does not matter for additional leave (letter of Rostrud dated May 24, 2012 No. PG/3841-6-1). And even if during the entire year the employee was never involved in work beyond normal working hours, he is entitled to additional leave (letter of the Ministry of Labor dated October 13, 2020 No. 14-2/OOG-15911), provided that his position is included in the list positions with irregular hours.
Keep track of working hours automatically
Harmful and dangerous working conditions
Working conditions according to the degree of harmfulness and (or) danger are divided into four classes: optimal, acceptable, harmful and dangerous (Federal Law of December 28, 2013 No. 426-FZ). Additional leave is given to employees who work in hazardous conditions of class 2, 3 or 4. The level for a specific workplace is determined during a special assessment of working conditions (SOUT). It is carried out once every five years.
How many days of additional leave are required?
For working in harmful and dangerous working conditions, an employee is entitled to at least 7 calendar days of rest in addition to the main leave (Article 117 of the Labor Code of the Russian Federation). A larger number of days can be established by a special assessment card, industry agreement, collective agreement, or local regulation.
This leave is granted depending on the length of work in harmful (dangerous) conditions (Article 121 of the Labor Code of the Russian Federation, Letter of Rostrud dated March 18, 2008 No. 657-6-0):
- more than 11 months - leave must be given in full;
- less than 11 months - the duration of leave should be recalculated in proportion to the time worked.
An employee’s length of service is the number of full months that he worked in hazardous conditions. It can be determined using the following formula:
Experience = days actually worked in hazardous conditions per year / average monthly number of working days per year.
An example of calculating length of service for additional leave for harmful activities and its duration
Let's look at the calculation of additional leave for harmful working conditions using an example.
Kolosov I.I. spent 20 days on sick leave in 2021, two on a business trip and has already completed his entire 28-day vacation.
1. Find the average monthly number of working days
In 2021 - 247 working days. We divide them by 12 months of the year and get the average monthly number of working days: 247 working days / 12 months = 20.5 working days
2. Determine the number of days actually worked in hazardous conditions
From the total number of working days, we subtract all working days when the employee was sick, on a business trip or on vacation. To do this, you need to subtract weekends from the period of sick leave and main leave.
For Kolosov I.I., the calculation of the days actually worked in harmful conditions will look like this: 247 working days - 2 business trip days - 14 days of sick leave (20 - 6 days off that fell on him) - 20 days of main vacation (28 - 8 days days off that fell on him) = 211 days worked.
3. Find the number of full months of work in hazardous conditions
To do this, divide the total number of days worked in hazardous conditions by the average monthly number of working days: 211 days / 20.5 days = 10.2 months.
When the result of calculations is a non-integer number, it must be rounded according to the rules of mathematics: if a tenth is less than 0.5, the month is not counted, if more than 0.5 is counted as a whole. Based on this logic, we round 10.2 and get 10 full months.
4. We calculate how many days of additional leave the employee is entitled to. To do this, we will use the following formula:
Additional days leave = Duration of leave for harmful conditions / 12 months × Number of full months worked in harmful conditions – Additional days off. vacation for harmful activities
For Kolosov, the employer established 12 days of vacation for harmful activities, so the calculation will be as follows:
Additional days vacation = 12 days / 12 months × 10 months worked – 0 days of vacation time = 10 days of vacation.
If Kolosov had worked in hazardous conditions for 11 months or more, then he would have to count the additional leave “for harmfulness” in full, i.e. 12 days.
Calculate vacation without errors in the Kontur.Personnel program
Special nature of the work
The list of employees who can be granted additional leave for the special nature of their work, as well as its duration and conditions, is determined by the Government of the Russian Federation (Article 118 of the Labor Code of the Russian Federation). What exactly is meant by “special nature of work” is not specified in the law. There are only specific examples that are published in regulations. For example, additional leave for the special nature of work is documented for:
- employees of territorial bodies and employees sent to the Chechen Republic (Resolution of the Government of the Russian Federation of December 31, 1994 No. 1440);
- general practitioners and their nurses who have worked continuously in these positions for more than three years (Resolution of the Government of the Russian Federation of December 30, 1998 No. 1588).
How many days of additional leave are required?
Depends on the specific conditions and documents that regulate them. For example, workers sent to the Chechen Republic are entitled to an additional two calendar days for each full month of work, and general practitioners are entitled to three calendar days per year.
Working in the Far North
The list of regions of the Far North of the Russian Federation and territories equated to it is given in Resolution of the USSR Council of Ministers dated November 10, 1967 No. 1029. Additional leave applies to everyone who works in these territories:
- at the main place of work;
- at the same time;
- watch
People sent to the Far North and similar areas are not entitled to additional rest. An exception is employees who are engaged in the exploration of oil and gas fields and organize expeditions (clause 4 of the appendix to the order of the Ministry of Labor of the RSFSR dated November 22, 1990 No. 2). Be careful, if business trips have signs of a rotation method (regular, long), the courts can confirm the right to additional leave (review approved by the Presidium of the RF Armed Forces on February 26, 2014).
When in the Far North region a person works in harmful and dangerous working conditions, he can take additional days for each of these factors (Article 14 of the Law of the Russian Federation of February 19, 1993 No. 4520-1).
How much additional leave is required?
For those who work in the Far North - 24 calendar days. In areas equated to it - 16.
Employees who are employed at their main place of work or part-time are granted leave after six months of work with this employer. For shift workers, the duration of additional leave is calculated based on the number of days they worked in northern conditions and spent on travel (Article 302 of the Labor Code of the Russian Federation). For example, if I. I. Golubev worked in Chukotka for six months, and the rest of the time was at home in Krasnodar, then he needs to be credited with half of the norm established by law.
Delivery time
There is a general rule on this issue: all types of leave, including basic, additional, paid and unpaid, without pay, are provided with prior agreement with the employer. That is, the answer to the question of when you can take leave under the Labor Code is as follows: when you can come to an agreement with the administration of the organization.
Of course, this does not cancel the employee’s right to rest, but the priority must be established so that this does not affect the work process. And, of course, there are emergency cases, force majeure circumstances, when the employer does not have the right to refuse an employee. If an agreement cannot be reached, the conflict must be resolved through mutual concessions in accordance with the norms of the Labor Code.
Results
Calculating vacation days and payment for it is easy. The main thing is to know the basic rules (and, as we see, they have not changed in 2020-2021) and take into account some, for example, “holiday” nuances. The rest, as they say, is a matter of technique.
Our vacation pay calculator will help you calculate vacation pay or check your calculation.
Sources:
- Labor Code of the Russian Federation
- Decree of the Government of the Russian Federation dated December 24, 2007 No. 922
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Off schedule
There are categories of workers whose representatives have the right to go on vacation at any time convenient for them, having notified them in advance.
These include:
- citizens under 18 years of age;
- women and single men raising two or more children under 12 years of age, in addition, they have the first priority to “book” summer time;
- employees previously recalled from vacation;
- part-timers. It is clear that the periods of rest at the main and additional jobs must coincide;
- one of the parents raising a disabled child under the age of 18;
- spouses of military personnel, who also have the right to rest at the same time as their husbands and wives;
- honorary donors of the Russian Federation;
- some categories of Chernobyl victims.
In 2021, a new article was introduced into the Labor Code of the Russian Federation - 262.2. Under this provision, employees with three or more children are now entitled to take leave at a time convenient to them in accordance with their expressed preference.
Who else has the right to rest without working the legally required period of 6 months:
- in the case of adoption of an infant (that is, a child under three months of age);
- In the event of pregnancy, a woman has the opportunity to take leave ahead of schedule, before her maternity leave or immediately immediately after it.
Moreover, in accordance with Art. 122 of the Labor Code of the Russian Federation, the employer himself has the right to send an employee to rest at his own expense before the expiration of the six-month period of work.
How many days before vacation in 2021 are vacation pay paid?
As it is now: vacation pay deadline
The deadline for an employer to pay vacation pay to an employee is no later than 3 days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). This is the current rule.
However, the Labor Code of the Russian Federation does not directly indicate which days we are talking about - calendar or working days. But according to the explanations of Rostrud, this period must be counted in calendar days
EXAMPLE
deadline in 2021
The employee's first day of leave is Monday, May 24, 2021. Accordingly, vacation pay must be paid to him no later than May 20 (Thursday).
If the day of payment of vacation pay falls on a weekend or non-working holiday, the money must be transferred on the previous working
Please note that failure to comply with the deadline established for payment of vacation may result in a fine (Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Also, the company can be fined even if the employee wrote a vacation application later than 3 days before its expected start (letter of the Ministry of Labor dated August 26, 2015 No. 14-2/B-644).
An employee can take a vacation followed by dismissal. When should vacation pay be issued? The answer is in ConsultantPlus:
Exception: payment for vacation granted with subsequent dismissal can be made within the deadlines established for... (read more).
What they plan to do: a new possible deadline for paying vacation pay
You may need to pay for your vacation no later than 3 working days, not calendar days. At the same time, at least 3 full days must pass from the moment of payment of vacation pay to the start of the vacation (letter of the Ministry of Labor dated 09/05/2018 No. 14-1/OOG-7157).
In addition, the employee will be able to take vacation from the next day. not currently provided for by law .
The deadline for paying vacation at least 3 days in advance cannot be changed even at the request of the employee. This will not protect the company from liability for violating labor laws.
If the amendments are adopted, the employee will be able to apply for unscheduled leave less than 3 working days before it starts. In this case, it will need to be paid within the period established by agreement of the parties, but no later than 3 working days from the date of submission of the application. This wording is planned in the new part of Article 10. 136 Labor Code of the Russian Federation.
How can the deadline for vacation pay be changed?
The employee is planning a vacation starting on Monday. We will show you when you need to pay vacation pay according to the new and current rules.
Current rules. You are required to pay vacation pay no later than 3 calendar days before the start of your vacation. The day the rest begins is not counted . Three calendar days before vacation are Sunday, Saturday and Friday. Therefore, the employee must be given the money before the end of the working day on Thursday of the previous week.
New order. Vacation pay will have to be issued no later than 3 working days before the start of the vacation. The first day of vacation is not counted . Three working days are Friday, Thursday and Wednesday. This means that vacation pay will have to be paid by the end of the day on Tuesday of the week before the vacation.
In practice, some employers pay the employee wages ahead of the deadline established by law along with vacation pay. How risky is this and is there a chance of running into an administrative fine? ConsultantPlus has a ready-made solution for this:
The fact is that early payment of wages can be regarded by the State Tax Inspectorate as a violation of the condition of paying wages at least every half month, namely Part 6 of Art.
136 Labor Code of the Russian Federation. After all, more than half a month may pass from one salary payment date to the next payment date. This opinion has been repeatedly expressed by Rostrud specialists... Read more.
First well-deserved rest
Employees who have changed jobs often ask HR officers when they can take vacation for the first time. The first time you can write an application in accordance with Art. 122 of the Labor Code of the Russian Federation, provided that the citizen has been working at one enterprise for more than six months. Thus, there is a rule: you must work at a new enterprise for at least six months before you can expect to rest at the employer’s expense. But there are exceptions to it: some categories of workers have the opportunity to rest before the expiration of this period, in particular citizens under 18 years of age.
Method for displaying vacation pay in 6-NDFL
In the reporting sample 6-NDFL, vacation pay is displayed in sections 1 and 2 . The first includes vacation pay that is withheld in the last quarter of the reporting period. Column 021 records the last day of the month on which vacation pay was accrued, and column 022 records withholding tax. In section 2, lines 110 and 112 include the amounts of income, 140 - calculated tax, 160 - personal income tax on vacation pay.
If payments are made in one month, and vacation begins in the next month, then the entire income is included in 6-NDFL in the payment period.
Example
The employee was on vacation from July 1 to July 14. July 1 fell on Thursday, and vacation pay in the amount of 30 thousand rubles. were issued on June 25. In the first section, in line 021, you must set the date 06/30/2021 , and in line 022 , enter the amount of 3900 rubles. — Personal income tax, which was withheld from vacation pay. In section 2, in lines 110 and 112, indicate the amount of vacation pay - 30 thousand rubles. , and in lines 140 and 160 - calculated and withheld tax, respectively, 3900 rubles .
Vacation at your own expense
A citizen has the right to take several (the maximum limit is defined only for civil servants - 1 year) days at his own expense. Such time off is provided only upon application and in agreement with the administration, except for the following cases:
- WWII participants have the right to take an additional 35 calendar days off per year;
- working age pensioners - 14;
- working disabled people - 60;
- parents and wives (husbands) of military personnel, firefighters, etc. who died in the line of duty - 14.
In addition, the manager is required to sign an application for 5 days at his own expense in the event of the birth of a child, registration of marriage, or death of a close relative.
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+.
For those who are on maternity leave
Scheduled leave as a break from work and maternity leave are different, unrelated periods. They are provided for different reasons, have different durations (28 and 140 days on average), and payment for such periods is made according to different rules. Every employee is entitled to annual rest of 28 calendar days after six months of work at one enterprise; a woman cannot be limited in this right. Maternity leave and parental leave are provided regardless of working a certain period of time before pregnancy.
How to calculate vacation pay if there is no income in the billing period?
How to calculate vacation pay for the year if the billing period includes months with no income or only those that are excluded from the calculation? Actions here will depend on the availability of income in other periods:
- if it was present in the periods preceding the calculation period, then the calculation period is shifted to those months when the income was;
- if there was no income in the previous billing periods, then the calculation is made based on the data for the days worked in the month of going on vacation;
- if there is no income even in the month of going on vacation, then the calculation is based on the salary (tariff rate).
For the first option, the formulas for calculating vacation pay will be the same as those given in the previous section.
In examples of how to calculate vacation pay for the year in the remaining cases, the formula given in the previous section will be transformed as follows:
- for the second option, from the terms shown in brackets, the one obtained as the product of the number 29.3 by the total number of months in the billing period will disappear;
- in the third option, income will be replaced by the salary (tariff rate), and instead of the part contained in brackets, the number 29.3 will have to be used.
