How many vacation days are allowed per year?

As a general rule, the number of paid vacation days per year must be at least 28 (Article 115 of the Labor Code of the Russian Federation). Is it 28 calendar days or working days? The annual main paid leave is considered in calendar days (Article 120 of the Labor Code of the Russian Federation). That is, for each working year, the employee is entitled to 28 calendar days.

Dividing vacation into parts

An employee does not have to use all 4 weeks of vacation due to him at a time. Leave may be divided by agreement between the employee and the employer. The division of vacation into parts according to the Labor Code of the Russian Federation must be done in such a way that the duration of at least one of the parts is at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation). Subject to this condition, the duration of other parts of the vacation may be an arbitrarily small number of days, including 1 or 2 days.

How long does an employee's vacation last, taking into account weekends and holidays

Weekend days falling within the period of vacation are taken into account when calculating its duration and are subject to payment. Let's explain with an example. Manager Ivanov A.K. wrote an application for leave for the period from June 15 to June 21, 2020. June 20 and 21 are days off. Accordingly, the employee must be granted leave for 7 days and all 7 days must be paid.

Unlike regular weekends, public holidays non-working days the duration of the vacation is not included and not paid (Article 120 of the Labor Code of the Russian Federation). Let's go back to the example above. If Ivanov A.K. will write an application for June 8-15 - 8 calendar days, only 7 calendar days will be credited and paid for vacation. Because June 12 is a holiday (Article 112 of the Labor Code of the Russian Federation).

Vacation: the number of days according to the legislation and according to the local act

The specified vacation duration - 28 calendar days - is the minimum according to the Labor Code of the Russian Federation. And the employer, on his own initiative, can establish paid leave of longer duration for his employees. The number of additional paid vacation days provided (in addition to 28) must be indicated in collective agreement, a local regulatory act of the organization (for example, internal labor regulations) or directly in employment contracts with employees.

It is important that the cost of paying for such additional vacation days cannot be taken into account for income tax purposes (clause 24, article 270 of the Tax Code of the Russian Federation). Also, from the amount of their payment, it will be necessary to withhold personal income tax and accrue insurance premiums (clause 2 of article 226 of the Tax Code of the Russian Federation, clause 1 of article 420 of the Tax Code of the Russian Federation).

Extended leave under the Labor Code 2019/2020: how many days

Who is entitled to apply for extended basic leave and how many vacation days should be provided to these persons is indicated in the table.

Category of workers	Number of vacation days Labor Code and other legislative acts
Workers under the age of 18	31 calendar days. Leave must be granted at any time convenient for the minor (Article 267 of the Labor Code of the Russian Federation)
Working disabled people with any disability group	At least 30 calendar days (Article 23 of the Law of November 24, 1995 No. 181-FZ)
Teaching staff	42 or 56 calendar days, depending on the position held and the type of educational organization where the teacher works (Article 334 of the Labor Code of the Russian Federation, clause 3 of part 5 of Article 47 of the Law of December 29, 2012 No. 273-FZ, Appendix to the Decree of the Government of the Russian Federation dated 14.05.2015 No. 466)
Researchers with a degree	— 48 working days for PhDs; — 36 working days for candidates of sciences. These extended holidays are granted to scientific workers holding positions in a scientific institution (organization) financed from federal budget(Decree of the Government of the Russian Federation of 12.08.1994 No. 949)
Chemical weapons workers	56 or 49 calendar days, depending on the group of work to which the employee's activity is assigned. The assignment of works to the first or second group depends on the degree of their danger (Articles 1, 5 of the Law of November 7, 2000 No. 136-FZ)
Employees of professional emergency rescue services and formations	30, 35 or 40 days, depending on the duration of continuous work experience in professional emergency rescue services and formations (clause 5, article 28 of the Law of August 22, 1995 No. 151-FZ)
Healthcare workers at risk of contracting the human immunodeficiency virus	36 working days for employees of healthcare organizations that diagnose and treat HIV-infected people, as well as people whose work is related to materials containing the human immunodeficiency virus, taking into account the annual additional leave for working in hazardous working conditions (paragraph 4 of the Government Decree RF dated 03.04.1996 No. 391)
Government civil servants	30 calendar days (part 3 of article 46 of the Law of July 27, 2004 No. 79-FZ)
Prosecutors, scientific and teaching staff prosecutor's office	paragraph 1 of Art. 41.4 of the Law of January 17, 1992 No. 2202-1).
Employees of the Investigative Committee who do not serve in areas with special climatic conditions	30 calendar days excluding travel time to the place of rest and back in the general case (part 1 of article 25 of the Law of December 28, 2010 No. 403-FZ).

Additional leave

Some employees, in addition to the main leave (standard or extended), are also entitled to additional leave. You can read about such a vacation at.

How many days is the "northern" leave by law

How many days does a northerner's vacation last? Usually more than non-Northern workers. After all, the "northerners", firstly, are provided with the main annual paid leave - of a standard duration or extended in the above cases. And secondly, they are provided with additional leave (Article 321 of the Labor Code of the Russian Federation). For workers who work:

• in the regions of the Far North - 24 calendar days;
• in areas equivalent to the regions of the Far North - 16 calendar days;
• in other regions of the North, where the regional coefficient and the percentage bonus to wages are established, - 8 calendar days (Article 14 of the Law of the Russian Federation of February 19, 1993 No. 4520-1).

By the way, both regular annual paid holidays and extended, as well as additional "northern" holidays can be provided to employees in advance (

In accordance with the vacation schedule for 2015, two employees of the organization go on vacation for 28 calendar days, one from December 10, the other from December 11. In an organization 5 days work week. What date should each of them go to work in the new year?

Answer: Taking into account the postponement of days off and the provisions of the Labor Code of the Russian Federation on the calculation of terms, one was supposed to go to work on January 15, the other on January 18.

Rationale: According to Art. 114 of the Labor Code of the Russian Federation, employees are granted annual leave while maintaining their place of work (position) and average earnings.
Art. 120 of the Labor Code of the Russian Federation established that non-working holidays falling on the period of the annual main paid vacation are not included in the number of calendar days of vacation.
In accordance with Art. 112 of the Labor Code of the Russian Federation on non-working holidays in January Russian Federation are:
- January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
- January 7 - Christmas.
Decree of the Government of the Russian Federation of September 24, 2015 N 1017 "On the postponement of holidays in 2016" regulates the postponement of the following holidays in 2016:
from Saturday 2 January to Tuesday 3 May;
from Sunday 3 January to Monday 7 March;
from Saturday 20 February to Monday 22 February.
By virtue of h. 2 Article. 112 of the Labor Code of the Russian Federation, if a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday, with the exception of weekends coinciding with non-working holidays specified in para. 2 and 3 hours 1 of this article. At the same time, the Government of the Russian Federation transfers two days off from the number of days off coinciding with the non-working holidays specified in para. 2 and 3 hours 1 of this article, on other days in the next calendar year.
In the situation under consideration, part of the employee's vacation falls on weekends and non-working holidays, therefore, the annual paid vacation is extended for non-working holidays that fall within the vacation period. At the same time, annual paid leave is not extended on weekends.
Let's analyze the provisions of these articles with an example.
The employee goes on vacation from December 10, 2015 for 28 calendar days. Based on the calculation, the last day of vacation is January 6 (excluding the transfer). This means that the first working day in 2016 will be January 7th. But non-working holidays actually extend the vacation. Accordingly, we add 8 more holidays to the first working day. It turns out that January 14 is the last day of vacation, and January 15 is the first working day.
For the second employee, the calculation of the first working day will be similar. Accordingly, the last day of vacation is January 15, 2016, and the first working day is January 16. However, this day falls on a weekend (remember that the organization has a 5-day work week).
According to Art. 14 of the Labor Code of the Russian Federation, the expiration date is the next working day following it, if the last day of the vacation falls on a weekend or holiday.
Therefore, the first working day of the second worker will be January 18, 2016 (Monday).
Thus, if an employee goes on annual leave, which includes both weekends and non-working holidays, then in this case the days off are included in the vacation, and the holidays are not (Article 112, part 1 of Article 120 of the Labor Code of the Russian Federation ). In the situation under consideration, taking into account the postponement of days off and the provisions of the Labor Code of the Russian Federation, in our opinion, one employee goes to work on January 15, the other on January 18.

S.Yu.Makarova
First House of Consulting "What to do Consult"
Regional Information Center

Employees working on employment contract, are entitled to leave in accordance with Article 114 of the Labor Code of the Russian Federation. How many vacation days are required per year depends on the nature of the activity and certain characteristics of the employee himself.

Vacation duration

The duration of vacation under the Labor Code is 28 days. This is the minimum duration. A longer vacation is issued to certain categories of employees in accordance with applicable law. It can also be provided for by a collective and labor agreement.

To determine the duration, it is necessary to understand whether it is necessary to count 28 calendar or working days of vacation. This issue is reflected in Article 120 of the Labor Code of the Russian Federation - vacation is considered in calendar days. All days off that fall within this period are considered holidays, and, accordingly, are paid. For more information on whether weekends are paid on vacation and how the calculation is done, read the link. As for holidays, they are not included in the vacation and are not payable. For example, an employee took a vacation for the period from June 6 to June 30 - 25 days. June 12 is a holiday. Therefore, the employee will actually spend 24 days on vacation, and for them he will receive vacation pay.

Additional leave

Leave is possible for more than 28 days. Article 163 of the Labor Code of the Russian Federation defines the categories of persons entitled to additional leave. How many calendar days of additional leave per year is determined for each category separately. For a longer vacation are entitled:

Additionally

Teachers are also entitled to additional vacation days. Depending on what position they hold and in which educational institution they work, vacation can be 42 or 56 calendar days.

• Workers who work in hazardous or hazardous working conditions. They are entitled to a minimum of seven additional days of rest, and the maximum duration is prescribed in the employment contract based on the industry agreement.
• Workers with special working conditions. Their list is determined by the Government of the Russian Federation.
• Employees with irregular working hours. They are entitled to an additional three days of rest.
• Minors - additional rest of three days.
• Persons with disabilities - two days more. Read about additional leave for disabled people under the Labor Code.
• Civil servants - optional.
• Persons residing in the Far North have the right to additional rest from 8 to 24 days.

This list is not exhaustive. Additional leave may be provided for by a collective agreement for length of service, for individual positions, etc.

Additional leave can be issued as one continuous period with the main one, or separately. Also, additional leave can be partially or fully compensated by a cash payment, with the exception of the list of persons in accordance with Art. 126 of the Labor Code of the Russian Federation.

Holiday division and call from it

Consent to share vacation

Not all employers are willing to give their employee a full vacation of 28 days at a time. However, if the employee is against dividing his vacation into parts, the employer has no legal grounds to divide it forcibly (Rostrud Letter of 07/17/2009 N 2143-6-1). This means that in the absence of consent, the employee immediately receives all 4 weeks of rest.

Vacation can be issued as a single period of 28 or more days, or divided into parts. Based on Article 125 of the Labor Code of the Russian Federation, one of the parts of the vacation cannot be less than 14 days. The remaining days are provided in any number as agreed by the employee and the employer.

Vacation may be interrupted due to operational needs. The employer has the right to call from vacation only with the consent of the employee himself. The unused part of the vacation must be issued to the employee before the end of the current year or attached to the vacation next year. The employer does not have the right to withdraw from vacation:

• minor person;
• a pregnant woman;
• an employee working in a hazardous or hazardous environment.

Vacation experience

The length of service, which is the basis for calculating leave, in addition to the time the employee directly performs his duties, includes:

• period of forced absenteeism;
• the period when the employee did not fulfill his duties due to failure to pass the mandatory medical examination and safety briefing through no fault of their own;
• leave without pay, granted at the request of the employee, provided that its duration was not more than fourteen days.

Note: the vacation period also includes the period of maternity leave (in the standard version, 140 calendar days).

At the same time, the length of service for calculating annual paid leave does not include:

• the period when the employee was not at the workplace without good reason in accordance with Article 76 of the Labor Code of the Russian Federation;
• parental leave.

The video discusses information on the provision of annual leave

The procedure for granting leave

During the first year of work, the employee has the right to apply for. By agreement between the employee and the employer, leave may be granted earlier.

At the request of the employee, before the expiration of the six-month period, the employer is obliged to issue a vacation:

• a woman before or after a sick leave for pregnancy and childbirth;
• to a minor;
• to the adoptive parent, if the age of the adopted child is less than 3 months;
• in other situations provided for by labor laws.

In subsequent years of employment, leave can be granted at any time, based on the vacation schedule.

We are ready to answer your questions - ask in the comments

Vacation pay is calculated as the product of
average daily earnings
the number of days of vacation granted.

ZPsr. x Dotp.

The duration of the main paid leave is 28 calendar days.
Vacation may be granted in full or may be divided into parts, however, one of them must not be less than 14 days.

Payments taken into account when calculating vacation pay

Holidays are paid on the basis of average earnings, determined in accordance with
with the Regulations on the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
To calculate it, all types of payments provided for by the remuneration system used by this employer are taken into account.
These payments include:

• wage, accrued to the employee according to tariff rates, salary ( official salaries) for hours worked;
• wages accrued at piece rates;
• accrued in organizations of art the fee of employees, consisting in payroll these organizations, and (or) remuneration of their labor, carried out at the rates (rates) of the author's (staging) remuneration;
• allowances and additional payments to tariff rates (official salaries) for length of service (work experience), academic degree, academic title, for combining professions (positions), expanding service areas, increasing the volume of work performed;
• payments related to working conditions (harmfulness), as well as the amounts of accrued regional coefficients, payments for work at night, weekends and non-working holidays, for overtime work;
• bonuses and remuneration provided for by the remuneration system;
• other payments applied by this employer.

When calculating average earnings, payments are not taken into account social character,

not related to wages. Among them are financial assistance, payment of the cost of food, travel, education, utilities, recreation, etc.

Billing period

The billing period for any mode of operation is 12 calendar months preceding the period of going on vacation. (Article 139 of the Labor Code of the Russian Federation)

The billing period does not include the time when the employee:

• received benefits for temporary disability or for pregnancy and childbirth;
• was entitled to an average wage in accordance with labor law(was on vacation or on a business trip).
  The only exception is that an employee is entitled to average earnings during breaks for feeding a child, but this time is not excluded from the billing period;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of either the management or the staff;
• was released from work for other reasons provided for by law (for example, leave without pay).

Formula 1
calculation of average daily earnings for vacation pay

ZPsr. = ZPf. / 12 months / 29.3

where:
ZPsr. - average daily earnings;
ZPf. - the amount of actually accrued wages for the billing period;
29.3 - the average monthly number of calendar days.

The employee leaves in April 2014 for another paid vacation for 14 calendar days.
Earnings for the billing period is 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2210, 8843 rubles.
(780,000 rubles: 12 months: 29.4).
The amount of vacation pay amounted to 30,952.38 rubles. (2210.8843 rubles x 14 days).

If applied new coefficient 29.3, then the average daily earnings will turn out a little more and will amount to 2,218.4300 rubles.
(780,000 rubles: 12 months: 29.3).
This means that vacation pay will be more, namely, 31,058.02 rubles. (2,218.48 rubles x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (31,058.02 rubles - 30,925.38 rubles).

Example 1

The employee went on vacation on July 1, 2010 for 14 days.
The settlement period for its payment is from 07/01/2009 to 06/30/2010.
In the billing period, the employee was accrued wages accepted for calculation - 85,000 rubles. Vacation pay must be calculated. The amount of vacation pay for 14 calendar days will be
RUB 3,373.02(85,000 rubles / 12 months / 29.4 days x 14 days).

Formula 2
calculation of average daily earnings for vacation pay

If one or more months of the billing period have been worked out
not completely
or the time when the employee was accrued the average earnings was excluded from this period

ZPsr. = ZPf. / (29.3 x Mpcm + Dncm)

where:
Mpkm - the number of full calendar months worked;
Dnkm - the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated as follows:

Dnkm = 29.3 / Dk. x Dotr.

where:
Dk. - the number of calendar days of this month;
Dotr. - the number of calendar days falling on the time worked in a given month.

Example 2

The employee went on vacation for 28 days. from 10.07.2010.
In the billing period (07/01/2009 - 06/30/2010) from August 15 to 17, 2009, he was on sick leave,
from 22 to 30 November 2009 was on a business trip.
In the billing period, the employee was accrued wages in the amount of 98,000 rubles. excluding payments for sick leave and travel allowances.
Vacation pay must be calculated.

Calculate the number of calendar days falling on hours worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November - 20.6 days. (29.4 / 30 x (30-9)).

We find the average earnings to pay for the vacation.
It is equal to 287.22 rubles. (98,000 rubles / (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

"Worker" goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
The salary of an employee in 2010 was 8,000 rubles, and from January 1, 2011, due to the increase in salaries for all employees of the organization, the salary of the "Employee" began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and bonuses are accrued monthly.

In the billing period, the employee was accrued wages accepted for calculation:
- for May-December 2010 - 114,232.38 rubles, incl. holiday pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
- for January-April 2011 - 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

1. From earnings for May-December 2010, we exclude vacation pay:
   114,232.38 - 12,152.38 \u003d 102,080 rubles.
2. We make adjustments to earnings for May-December 2010, taking into account the increase in salary from January 1, 2011.
   The correction factor is 10000 / 8000 = 1.25
   Earnings for May-December 2010 will be:
   RUB 102,080 x 1.25 = 127,600 rubles.
3. From earnings for January-April 2011, we exclude the amount of sick leave:
   58 348.49 - 4605.64 \u003d 53 742.85 rubles.
4. The amount of actually accrued wages for the billing period will be:
   127,600 + 53,742.85 = 181,342.85 rubles
5. Calculate the number of calendar days falling on hours worked in August 2010.
   2.85 days (29.4 / 31 x (31-28))
6. Let's calculate the number of calendar days falling on hours worked in February 2011.
   24.15 days (29.4 / 28 x (28-5))
7. We find the average daily earnings to pay for the vacation.
   It is equal to: 564.93 rubles. (181,342.85 rubles / (29.4 days x 10 months + 2.85 days + 24.15 days)).
8. The amount of vacation pay for 28 calendar days will be:
   RUB 15,818.04(564.93 x 28 days).

Important to consider!

• It is impossible not to grant leave for two years in a row or to replace a “regular” leave of 28 calendar days monetary compensation.

If any part of the leave exceeds 28 calendar days, it may be replaced by monetary compensation. For example, leave of "extended duration" is provided for teachers, doctors, employees with a disability group, etc.

Vacation can be divided into parts, but so that at least one part is at least 14 calendar days in a row.

The employee must be warned about the start date of the vacation against receipt two weeks before it starts, and vacation pay must be issued to him three days before the start of the vacation. If at least one of these conditions is violated, the employee has the right to demand that the vacation be postponed to another time convenient for him.

Vacation pay is measured in calendar days. At the same time, if non-working holidays fall on the vacation period, these days are not paid, but the vacation is extended.

Personal income tax (13%) and insurance premiums are charged on vacation pay. Vacation pay reduces the income tax base.

Every officially employed citizen has the right to an annual paid leave of 28 calendar days. Vacation paid based on average earnings this employee for the last calendar year. This implies not a calendar year, but a working one, and the countdown does not start from January 01, but from the date of conclusion of an employment contract with a specific employer.

The right to take annual leave arises from the employee after six months of work with this employer. If the parties to the contract reach an agreement, the leave may be granted earlier. If an employee quits before having worked even six months, then the employer is obliged to pay him compensation for unused days holidays. And how to calculate how many vacation days an employee has accumulated? The formula for calculating vacation pay is not that complicated. You need to know what periods are taken into account for the length of service that gives the right to leave.

Starting from the second year of execution of their job duties, the employee's leave is provided in accordance with the schedule, which must be approved at each enterprise by December 15 of the current year for next year. Every employee should know how to calculate vacation pay.

Vacation pay is calculated according to the formula:

OTP \u003d (Salary / (12 * 29.3)) * number of vacation days, where:

• OTP - the amount of compensation received for vacation;
• Salary is the salary of this employee for the entire period worked; 12 - the number of months in a year;
• 29.3 is the average number of days in a month. This value is set at the level of the Government.

Calculation and payment of vacation pay must be made no later than 3 calendar days before the start of the employee's vacation. It is more difficult to use the above formula if the employee has not fully completed the working year.

(29.3 / 12) * total number of months worked. 29, 3 / 12 \u003d 2, 44 days each employee has for the month actually worked.

When calculating vacation pay, the following periods are taken into account, in accordance with Art. 121 of the Labor Code of the Russian Federation:

• actual work time;
• days when the employee was actually absent from the workplace, but it remained with him. Such cases are given in the Labor Code of the Russian Federation and other regulations;
• days of forced absenteeism;
• other periods specified in Art. 121 of the Labor Code of the Russian Federation.

For example, an employee got a job on November 02, 2015, and on April 28, 2017, he quit. The entire period he worked completely, without gaps. Thus, he "accumulated" 5 months of seniority for the holidays. Since April "passed" for half, it is considered completely. Therefore, the employee has "accumulated" 2.44 * 5 = 12.2 vacation days. According to the rounding rules - 12 calendar days.

Vacation pay formula

What does the formula for calculating average earnings for vacation pay look like:

Srzar \u003d Zarpl / (12 * 29.3), where:

• srzar is the average salary for 1 day of work of a particular employee;
• Salary is the entire accrued salary of a particular employee for the last working year;
• 12 - the number of months in a year;
• 29.3 - the average number of days in 1 month.

For example, an employee got a job on June 02, 2016, and from June 01, 2017 he has the right to go on vacation. During this period, he received 578,000 rubles. Thus, his average salary for 1 day of work is equal to:

578,000 / (12 * 29.3) = 1,638.32 rubles.

The formula for calculating vacation days is as follows:

(29.3 / 12) * total number of months worked. 29.3 / 12 \u003d 2.44 days each employee has for the month actually worked. For example, an employee has worked a full 7 months for this employer. Therefore, upon dismissal, he has the right to receive compensation for 7 * 2.44 = 17 calendar days of vacation.

Calculation formula

The formula for calculating vacation days is as follows:

The average earnings of this worker * the number of vacation days.

Each employee has the right to independently split his vacation, but on the condition that one half of it will be at least 14 calendar days. The remaining days he has the right to share. But you need to reach an agreement with the employer, since the splitting of the vacation is out of the general schedule, and this may affect the rest of other employees.

The average earnings for 1 day of work is calculated using the following formula:

All earnings for the last calendar year / 12 * 29.3

Vacation pay in 2018 is calculated taking into account the Regulations on the procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. New calculation rules have not been developed or approved for several years.

For the amount Money, which the employee will receive during the period of his rest, is influenced by the following factors:

• the period for which the calculation is made;
• average salary of an employee. It is for the purposes of calculating this indicator that it is necessary to take the appropriate certificate from the previous employer. This will allow not to “lose” some amounts and periods;
• work experience;
• the number of rest days that the worker wishes to use. The maximum amount of compensation will be paid for 28 calendar days of vacation.

Only the employee who officially works under an employment contract has the right to leave. If a civil law contract is concluded with an employee, then such a performer does not have the right to leave. The standard vacation duration is 28 calendar days. But there are some categories of workers who, by virtue of their profession and position, may qualify for additional days of rest.

The first vacation is granted after six months of work, then - according to the schedule. There are such employees who can go on vacation at a time convenient for them, despite the previously approved document:

• women who are about to go on maternity leave;
• employees who officially adopted a child who is not yet three years old;
• underage workers.

Important! Each employee, having agreed with the employer, has the right to receive leave without pay. In this case, you do not need to calculate anything, since the management does not have to pay for these days. But if you arrange such a vacation lasting more than 14 days, then this will affect indicators such as length of service and the length of the working year.

Number of days in the period

To calculate vacation pay, you must take the previous 12 months and the time actually worked in them. The company may set a different billing period (for example, six months or a quarter). But this norm must be enshrined in a collective agreement or other regulatory act. With this provision, the employee must be familiarized with the signature when applying for a job.

A self-determined period should not worsen the position of the employee, as if the "standard" period were used in the calculation.

If an employee decides to take a vacation after six months, then the time actually worked by him is taken into account for the calculation. When calculating, you need to know which periods are excluded. These include the days the employee is on sick leave (for various reasons) and on unpaid leave (more than 14 days).

Accountants sometimes have a question about accounting for holidays that fall during the employee's rest period. Should they be considered? According to the clarifications of the Ministry of Labor (letter No. 14-1 / B-351 dated April 15, 2016), these days "automatically" extend the vacation, but they are not paid.

What if the period is excluded completely? For example, a woman was on leave to care for her child. Then, for the calculation, one should take the period that was fully worked out, even if it was several years ago. If this period is also completely excluded, then you need to take the billing month and the days actually worked in it.

Downtime that occurred through the fault of the employer is also excluded from the billing period. This period is paid from the wage fund at the rate of 2/3 of the average earnings. But neither the amount nor the days are taken into account when calculating vacation days.

Payments taken into account in the calculation

To correctly calculate the average earnings, you need to know which payments are taken into account in the calculation. Government Decree No. 922 states that the employer must take into account all amounts that relate to wage payments. These payments must be spelled out in the relevant local regulation, which the employee must be familiar with when applying for a job.

Average earnings are calculated on the basis of the provisions of Art. 139 of the Labor Code of the Russian Federation. Analyzing this article, we can conclude that all payments (including incentives) that are included in the remuneration system of a given employer and that do not contradict the norms of the law are taken into account. It does not matter how these payments are made.

The question arises about accounting for bonuses, since they relate to incentive payments. For the calculation, those bonuses that relate to the wage system are taken into account. Their list should be spelled out in one of the following local regulations:

• contract of employment;
• position on wages;
• regulation on incentives (bonuses);
• collective agreement.

Vacation pay calculation

Some employees, wanting to extend their vacation, arrange vacation so that it “hooks” on weekends and holidays. If official non-working holidays fall into the employee's legal vacation, they are not included in the number of vacation days and, as a result, are not paid. In Art. 112 of the Labor Code of the Russian Federation provides an exhaustive list of official non-working holidays in Russia. Most of them fall in January.

Young workers are often concerned about the question, but are weekends taken into account during the vacation period? According to Art. 119 of the Labor Code of the Russian Federation, annual paid leave in Russia is provided in calendar days. In Art. 120 of the Labor Code of the Russian Federation states that weekends, along with working days, are included in vacation and are payable.

Vacation duration

In Russia, the minimum duration of annual leave is 28 calendar days. All citizens who are officially employed can count on such a vacation. These include persons working under an employment contract. Persons carrying out their activities under a civil law contract cannot count on the annual provision of 28 days of rest. Such guarantees are given only officially working.

In Russia, certain categories of workers have been identified who are entitled to extended rest. The number of additional days is provided by law. In addition, the employer has the right to independently "throw" a few days for vacation. But this provision should be spelled out in the local regulatory act.

Calculation example

In order to understand how to correctly calculate vacation pay, it is necessary to give a few examples.

Example 1. Employee N. wrote an application for annual leave from 02.04 to 30.04. His salary is 56,000 rubles. Before the New Year, all employees, including employee N., were given a bonus in the amount of 18,000 rubles. Every month, employee N. receives compensation for gasoline in the amount of 5,000 rubles and for mobile communications 1,000 rubles. The period worked out by N. completely.

1. The billing period from 04/01/2017 to 03/31/2018 has been fully worked out.
2. Payments that must be taken into account when calculating vacation pay:
   • employee salary - 56,000 * 12 = 672,000 per year;
   • New Year's bonus - 18,000 rubles;
   • compensation payments are not taken into account, as they do not belong to the wage system.
3. The average earnings of N. for the billing period is equal to:
   (672,000 + 18,000) / 12 = 57,500 per month.
4. Vacation pay calculation:
   (57,500 / 29.3) * 28 = 54,948.5 rubles.
5. In the hands of N. will receive:
   54,948.5 - (54,948.5 * 13%) = 47,805.2 rubles.

Example 2. Employee N. wrote an application for an annual leave of 14 calendar days in the period from 01.04 to 15.04. N.'s salary is 42,600 rubles. N. was hired from 01.10.2017. In December, he was on sick leave for 7 days and received 12,000 rubles during this period. In December, he also received a salary of 27,000 rubles.

1. The billing period from 10/01/2017 to 03/31/2018 has not been fully worked out.
2. Before the leave, N. worked for a full 6 months, that is, 6 * 29.3 = 175.8 days.
3. Together with sick leave in December - 29.3 * 23/31 = 21.7 days. Total 175.8 + 21.7 = 197.5 days.
4. Payouts to be calculated:
   • for 6 full months and part of December, excluding sick leave - (6 * 42,600) + 27,000 = 282,600 rubles;
   • sick leave is not taken into account.
5. Vacation pay calculation:
   (282,600 / 197.5) * 14 = 20,032.4 rubles.
6. In the hands of N. will receive:
   20,032 - (20,032.4 * 13%) = 17,427.84 rubles.

Example 3. Employee N. wrote an application for leave from 04/01/2018 to 04/15/2018. He worked for this employer for 5 years. Monthly salary - 68,000 rubles, monthly bonus - 5,000 rubles. At the end of 2017, a bonus in the amount of 30,000 rubles was paid. In March, N. was on sick leave for 7 days, the amount of payments was 27,000 rubles, the salary for March was 40,000 rubles.

1. The billing period is from 04/01/2017 to 03/31/2018.
2. In March, he worked 29.3 * (31 - 7) / 31 = 22.7 days.
3. The amount of payments for March to calculate the average earnings:
   • according to the production calendar in March 21 working days;
   • N. actually worked 16 days;
   • March premium (5,000 / 21) * 16 = 3,809.5 rubles;
   • the total amount for March is 40,000 + 3,809.5 = 43,809.5 rubles.
4. Due to the fact that N. was on sick leave, he worked part of the billing period. Therefore, the bonus at the end of the year should be recalculated according to the days actually worked. For N., this is 244 days. And according to the schedule - 249 days. Prize amount: (30,000 / 249) * 244 = 29,397.6 rubles.
5. Total for December - 68,000 + 29,397.6 = 97,397.6 rubles.
6. Vacation pay calculation:
   • at the end of the year (68,000 * 11) + 97,397.6 = 845,397.6
   • number of days to calculate 29.3 * 11 + 16 = 338.3
   • vacation pay - (845,397.6 / 338.3) * 14 = 34,985.4 rubles.
7. In the hands of N. will receive 34,985.4 - (34,985.4 * 13%) = 30,437.3 rubles.