Everyone is looking forward to such a pleasant event as an annual vacation. And it becomes doubly more pleasant if you realize: for the time when you will enjoy life, they will also pay you. How vacation pay is accrued will be useful to everyone. This knowledge, among other things, will help to correctly calculate vacation time and acquire certain material benefits.
How vacation days accrue
According to the Constitution, in Russia every working person has the right to rest once a year for 28 days (calendar), which will be paid by the employer. This pleasant time is called the next vacation and does not depend on the mode or schedule. There are certain categories of citizens who are given additional days of rest. These include:
- Workers under the age of 18. In this case, the vacation will be 31 days.
- Civil servants - their vacation lasts 30 days.
- Employees of educational and child care facilities - 48 days.
- Workers working in hazardous industries. They are additionally provided with three days.
If holidays fall during the holiday period, they are added to the number of holidays, but are not paid.
Calculation Parameters
What you need to know in order to calculate vacation pay? To determine the amount of vacation allowance, it is necessary to calculate the following parameters:
- the duration of the billing period - this value will directly depend on the length of service of the employee, but in any case cannot exceed 12 months;
- earnings during the billing period;
- average daily earnings;
- The total amount of vacation pay.
Billing period
One of the main values for determining the size of vacation pay is billing period. It is he who determines how much vacation pay is accrued. If the employee’s work time at the enterprise exceeds one year, then this value will be 12 months, while for the month it is customary to consider the period from the first to the final day of the month inclusive. So, the calculation will be made from 1 to 30 (31) day of each month, excluding February. In this case, the calendar month will be from 1 to 28 (29) day. This rule is also maintained when calculating the vacation, which begins in the current year, and ends already in the next. In this case, the period for which vacation pay should be accrued will also be equal to the twelve previous months.
However, there are often cases when an employee goes on vacation whose work experience at the enterprise is less than this period. How are vacation pay in this case? If an employee has been working in the organization for less than one year, then the period for which these payments are calculated continues from the first working day until the last day of the month preceding the leave.
Billing Period Change
It should be noted that the organization has the right to change this order. Such an opportunity is provided for by the Labor Code of the Russian Federation. To do this, you must officially fix the length of the settlement period in a collective agreement, for example, make it six months, but in this case you will have to recalculate vacation time twice (for the year and for the period of time that is set), and then compare these amounts. The thing is that, according to the law, the amount of vacation pay cannot be less than the amount calculated on the basis of annual earnings.
Earnings accrued for the billing period
Another component, without which vacation pay cannot be calculated, is earnings, which are accrued for the billing period.If an employee honestly worked all year for the salary that was assigned to him, then this is quite simple: you just need to multiply the salary by 12, but, as a rule, this situation is quite rare. Usually, in addition to the salary, an employee receives various additional payments. In particular, the sum of earnings includes bonuses, allowances for long service, for class and combination. This can also include compensation payments that are related to working conditions and conditions: additional payments for harmful and difficult conditions, district coefficients, payments for work on holidays and weekends, overtime. Thus, the statement that on vacation pay district coefficient will be not entirely true, since it is initially included in the amount of earnings, taking into account which they are calculated.
On the other hand, the amount of income for the billing period does not include amounts not related to labor activity. It can be various social payments: subsidies for food, payment of travel, tuition, one-time bonuses for the anniversary or other holiday dates. Also, the amounts paid to the employee during business trips, sick days, days off for caring for a disabled child, that is, already paid based on the average monthly earnings, are not taken into account. Thus, answering the question of whether vacation pay is accrued on vacation, we can state: unfortunately, no. The previous vacation or maternity leave will not be included in the payment.
In addition, vacation pay is subject to the same contributions and taxes as wages, therefore, answering the question of whether contributions are paid on vacation pay, it can be argued: yes, accrued. This includes personal income tax and contributions for compulsory social insurance.
Holiday accrual bonuses
Of course, bonuses are awarded to employees at each enterprise. As a rule, these amounts are also taken into account when calculating vacation pay, but some of them are included in it, while others are not. In this case, it all depends on type of bonus:
- a monthly bonus is included in the amount of vacation pay, one for each item, that is, if a monthly bonus is awarded to an employee for the number of sales and, together with it, for the volume of revenue, then 12 premiums of the first and second type are included in the calculation;
- also one for each indicator in the calculation of vacation pay includes bonuses for a period exceeding a month, but not the entire settlement period (quarterly, semi-annual);
- if the premium exceeds the calculation period, accruals occur for each of its monthly part;
- the bonus that is accrued based on the results of work for the full calendar year, and the bonus for length of service are fully taken into account even if they were accrued after vacation.
In the event that an employee has not worked for the enterprise for a full twelve months, bonuses are divided into two categories:
- Premiums that accrue based on the hours actually worked. They are included in the calculation of vacation pay.
- Bonuses that do not take this factor into account. In this case, to calculate the payments, the amount accrued in the calculation period of the premium is divided by the number working days (according to the production calendar) and multiply by the working days actually worked.
How teachers are paid vacation pay
Teachers are representatives of the profession, which are granted certain benefits, so the calculation of vacation has its own characteristics. In this case, in addition to the duration of the leave, which varies from 40 to 56 calendar days, when calculating the amount of vacation pay along with the salary for salaries, additional payments for teaching hours, combination of posts, academic degrees and titles, classroom management and the management of classrooms are taken into account. In addition, this includes additional fees for checking written work and other bonuses and rewards.
Average daily earnings for a full month
Another value that you need to know to calculate vacation pay is the average earnings that an employee receives per day. In order to calculate it, the amount of earnings that was accrued for the billing period is divided into twelve.The amount received is also divided by a fixed amount - a number corresponding to the average monthly number of calendar days. Starting from 04.2014, it is 29.3. Previously, this constant was considered 29.4, but since the number of holidays increased in 2013, the Labor Code was amended accordingly. For example, the average daily earnings for a person with a salary for the reporting period of 250,000 rubles will be:
250,000 rubles: 12 months : 29.3 slave days per month = 711.04 rubles per day.
This calculation will be true if the employee has fully worked out the calculation period.
The average daily earnings for the month, not fully worked out
If the employee did not work out the billing period in full or there were payments in it that are excluded from the amount of earnings, the average daily earnings are calculated according to the following formula:
average daily earnings = earnings that are included in the calculation: (29.3 x the number of fully worked months + those days that were worked out in fact in incomplete months).
Moreover, these days can be calculated by the formula:
actually worked calendar days = 23, 9: the number of days (calendar) in this month x the difference in the number of calendar days and days excluded from the paid period in the month.
In the event that the employee had no payments at all before he went on vacation, the average daily earnings will be equal to the monthly rate (salary): 29.3.
How to calculate vacation pay
And finally, we came to the most important thing - the conversation about how vacation pay is accrued. Everything is done quite simply. To do this, the amount equal to the average daily earnings must be multiplied by the days of the vacation. Now let's try using an example to figure out how vacation pay is accrued.
Example:
- The employee was granted leave for 28 c.d. from 05/07/2015. Settlement period from 01.04. 2014 to March 31, 2015 was fully developed, and the amount of payments amounted to 260,000 rubles. In this case, the average daily earnings will be equal to 739, 48, i.e. 260,000: 12: 29.3. The amount of vacation pay in this case is 20705, 44, that is, 739.48 x 28.
- The employee is granted regular leave from 04.16.2015 at 28 c.d. In the billing period from 03/01/2014 to 03/31/2015 all of October she was on vacation, and from December 12 to 21 - on sick leave, that is, 10 months were actually worked. The amount of payments amounted to 350,000 rubles. Since she was on sick leave for 10 days in December, she actually worked 21 days (31 - 10), which means that the average monthly number of days in an incomplete month will be 19.8 (29, 3: 31 x 21). The average daily earnings will be 1,118.93 rubles, that is 350,000: (29.3 x 10 + 19.8). Holidays will be 31,330.04 rubles, that is 1118.93 x 28.
As you can see, nothing complicated. Now, preparing for a vacation, you can easily figure out how vacation pay is accrued, and correctly distribute the expected amount.
