Is sick leave included in the calculation of vacation pay: law, rules and recommendations

When calculating sick leave payments, many factors are taken into account. It directly depends on how much a particular employee will ultimately receive after closing a disability sheet. In addition, almost every employee is interested in the question of whether sick leave is included in the calculation of vacation pay. In order to understand the principle of calculation, it is necessary to turn to legislative acts and disassemble all the little things and details.

The effect of sick leave on average wage

To draw up a sheet of temporary disability, a citizen must visit a doctor in a polyclinic or other medical institution. After the examination, the doctor writes out sick leave and for the period of treatment a citizen can rest calmly. After recovery, the employee can begin his labor duties, and after delivery of the leaflet he will be paid benefits.

Before understanding whether a sick leave is included in the vacation pay or not, it is necessary to understand how the document on temporary disability affects the average salary of an employee.

It should be noted right away that when calculating the amount of benefits, only the earnings from which the employer made insurance contributions are taken. This means that vacation pay and other compensation in no way affect the average earnings of the employee.

Calculation by example

Does the amount of sick leave included in the calculation of vacation pay? There is only one answer to this question - no, because accounting does not make any insurance contributions with the temporary disability benefit.

In addition, there are several more reasons why the disability certificate does not affect the size of vacation pay:

• during the open sick leave, the employee was absent;
• when calculating vacation payments, only working days are used, and when a person is sick, days cannot be considered working days.

The calculation of the average salary for sick pay can be analyzed using a simple example. In September, the employee went on sick leave for 2 weeks.

1. First you need to find out the number of shifts in a month. In September there are 30 of them.
2. After that, you need to divide the coefficient 29.3 by 30.
3. Then the resulting number must be multiplied by 16 (30 - 14). Get 15.63 days.

Therefore, when calculating vacation pay to an employee for September, only 15.63 days will be taken into account.

Payments used in calculations

The main factor by which the calculation of vacation payments is performed is the average salary for the last year. In addition, the calculator must determine the number of shifts worked by the employee.

Is sick leave included in the calculation of vacation pay? No, it’s not included, but when calculating it is important the length of service of a person, which consists of:

• days actually worked;
• days when the employee officially held the position, although he was absent from the workplace;
• vacation days at your own expense, but not more than 14 per year;
• days of downtime due to the fault of the enterprise management.

As a result, the average wage for vacation pay should include:

• the entire salary of the employee;
• all odds paid to him;
• any allowances and surcharges;
• all bonuses that are accounted for in the current employment contract with the employee.

Correct calculation of vacation payments

And if an employee is often sick, then how can he be considered vacation pay? Is sick leave included in the calculation of vacation pay?

There is a certain payment calculation algorithm.

1. To begin with, the average employee salary is determined (vacation pay cannot be taken into account).
2. After that, you need to calculate the number of working days in this period.
3. Next, the average cost of 1 working day is determined.For this, the average salary for the year is divided by the number of days worked.
4. After that, the average cost of 1 day is multiplied by the number of days on vacation, for example, by 14.

It is also worth remembering that when calculating it is necessary not to take into account not only other vacation payments, but also holidays that are set at the state level.

Calculation of vacation by example

So, it has already been clarified whether sick days include vacation pay calculation. Now it's time to look at the situation using an example.

A company employee went on vacation for 28 calendar days. The period is from July 18 to June 14. For calculation, the accountant needs to take the period from July 1 of last year to June 30 of this year.

During the selected period, the employee was 1 time on sick leave from January 14 to 23 (10 days). There was also a business trip lasting 5 days (from March 21 to March 25). These periods must be excluded from the calculation.

In January, the employee's salary was 17,250 rubles, in March - 22,216 rubles, and in other periods - 28,750 rubles.

Now you can begin to determine the size of vacation payments:

• First, the person’s wages for the entire period are determined: 28750 * 10 + 17 250 + 22216 = 326966 rubles.
• Next, you need to determine the average number of days in a period. For the full 10 months, you can use the coefficient of 29.3, and March and January should be calculated. January: (31 - 10) * 29.3 / 31 = 19.8. March: (31 - 5) * 29.3 / 31 = 24.6.
• Now you can calculate the number of days for the whole year: 29.3 * 10 + 19.8 + 24.6 = 337.4;
• Next, the accountant calculates the average cost of 1 day: 326966 / 337.4 = 969.08.
• And in conclusion, it is necessary to multiply the resulting number by the number of days during which the employee’s vacation will last: 969.08 * 28 = 27134.24.

This means that the employee will be transferred for annual leave 27,134.24 rubles.

Increase in wages before or during vacation

It also happens that management increases the salary of employees, but some of them will soon go on vacation or are already on it. How to be in this situation?

1. If the salary has increased in the period chosen by the accountant, then the whole average salary must be multiplied by a coefficient that is considered as follows: new salary / old salary.
2. If the salary has increased after the selected period, but the employee has not yet gone on vacation, then the same coefficient should be applied.
3. If salaries were increased during the employee’s vacation, then in the next period it is necessary to recalculate and transfer the lost amount to him.

Is sick leave included in the calculation of vacation pay when raising wages? In this case, there are no changes in the calculation algorithm. It is necessary to count as usual, but with the use of a multiplier.

Sick leave during vacation

Sometimes such situations also happen when a person went on his well-deserved rest and fell ill. What to do in such a situation and does the sick leave amount to vacation pay?

In fact, there are no restrictions on the design of the disability sheet. A person can be treated calmly, and then agree with the employer how and when he will spend unused vacation days. There are several solutions:

• just extend your vacation for exactly as many days as the sick leave was issued;
• to get to work on time, and then spend an unused period at any other time.

In the first case, the vacation is extended automatically and no additional papers need to be written. In the second case, it is necessary to issue an order for the remainder of the days when the employee decides to spend it.

It is worth noting that if the employee decided to transfer his vacation to another period, then he must write an application in which the reason and date of exit to work will be indicated. Also, the personnel officer should then attach a copy of the sick leave to the order, which confirms the fact that during the rest the employee was really treated.

Issuing a disability certificate during vacation

If an employee during a vacation is really sick and expects to extend his vacation, he needs to draw up an official sheet of temporary disability. You can take it at a local clinic or other medical facility that has a license.

Does sick leave count on vacation pay? Here the answer is obvious - sick leave is paid separately, and vacation pay separately.

After closing the document, it must be submitted to the personnel department or to the accounting department at the place of work.

It is worth noting that the sick leave cannot in any way affect the amount of paid vacation pay. It must be remembered that when calculating the average cost of one working day, all such periods should be excluded, so all sorts of recalculations are illegal. Moreover, the sick leave was issued after the billing period, so it should be taken into account when taking the next vacation.