According to labor legislation, an employee of the organization or individual entrepreneur with whom he has registered employment contract, 28 days of paid vacation per year are required. In some cases, the number of days of paid leave may be increased. An employee has the right to vacation after six months of work, but by decision of the employer, the employee can be allowed to rest earlier. A request for leave is a statement from the employee himself, which must be approved by the employer, recording this fact in the appropriate order. Next, the company or individual entrepreneur has the obligation to calculate and pay the vacationer the due payment for the period of absence from work.
How to calculate vacation pay
The 2017 vacation calculation amount is the product of average daily earnings and the number of days of vacation requested and agreed upon. The amount of average daily earnings involved in calculating vacation is in normal cases determined as total amount of all payments for the billing period, divided by 12 months and divided by 29.3 days (average estimated number of days in a month). This formula is clearly applicable for those employees who have been working at a given place for more than a year.
Calculation of vacation in 2017, example 1
Ivanov P.A. wrote an application for granting him from March 20, 2017 for a period of 14 calendar days. Ivanov's work experience of this employer is more than 1 year. The monthly accrued salary in 2016 was 35,000.00 rubles, in 2017 - 40,000.00 rubles. In addition, in December 2016, the employee was awarded a bonus in the amount of 20,000.00 rubles.
Thus, the total amount of payments for the period from March 2016 to February 2017 will be:
35,000.00 x 10 + 40,000.00 x 2 + 20,000.00 = 450,000.00 rubles.
Average daily earnings will be:
450,000.00: 12: 29.3 = 1,279.86 rubles.
The calculation of vacation in March 2017 for 14 days of vacation will be:
1,279.86 x 14 = 17,918.04 rubles.
As we can see from the example, the calculation of vacation pay takes into account all wage payments, as well as additional bonuses and bonuses accrued to the employee in the pay period. At the same time, various social payments do not affect the amount of vacation pay, as well as amounts received by the employee for the period in which he did not actually perform his labor function, but at the same time, based on the current legislation, he was retained average earnings. Thus, payments for previous vacations, sick leave and travel payments will not be included in the calculation. The period for which such amounts were paid will also need to be excluded from the vacation calculation.
Calculation of vacation in 2017, example 2:
Let's use the initial data of the previous example and assume that P.A. Ivanov took paid leave in 2016 (from October 3 to October 16), and was also on sick leave from December 6 to December 12, 2016. Salary payments in October 2016 amounted to 18,333.33 rubles (35,000.00 x 11 working days worked / 21 total working days in the month), in December 2016 - 27,045.45 rubles (35,000.00 x 17 working days worked / 22 total working days in a month).
The total amount of payments for the billing period will be:
35,000.00 x 8 + 40,000.00 x 2 + 18,333.33 + 27,045.45 + 20,000.00 = 425,378.78 rubles.
This amount does not take into account payment for previous leave and payment for sick leave.
In October:
29.3: 31 x (31 – 14) = 16.1
December:
29.3: 31 x (31 – 7) = 22.7
Thus, the amount of average daily earnings will be:
425,378.78: (29.3 x 10 fully worked months + 16.1 +22.7) = 1,282.03 rubles.
1282.03 x 14 = 17,934.42 rubles.
Payments are calculated in a similar way if this is the employee’s first vacation, which he took after the first 6 months of work, that is, in a situation where the billing period, consisting of 12 months preceding the vacation, has not been fully worked out.
Calculation of vacation in 2017, example 3:
Petrov A.V. wrote an application for leave from April 3, 2017 for a period of 14 working days. He was hired on September 1, so by the time leave is granted he will have worked for the company for seven full calendar months. Monthly salary this employee is 30,000.00 rubles.
The average daily earnings will be:
(30,000.00 x 7) / (7 x 29.3) = 1023.89 rubles.
The amount of vacation pay will be:
1023.89 x 14 = 14,334.46 rubles.
Vacation pay deadline
Regardless of the method of calculation and other circumstances related to registration, the employer is obliged to pay vacation pay to the employee who submitted the application no later than three days before the start of the vacation. In this regard, it is advisable to instruct employees to submit vacation documents somewhat in advance. In this case, the accounting department will have a small margin of time in order to have time to produce necessary calculations and payments.
Salary taxes from vacation pay
From a tax point of view, vacation payments are no different from regular ones. wages. They are subject to insurance premiums in the usual manner, and personal income tax is withheld from them at the usual rate. Let us remind you that standard deductions for personal income tax, for example, for children, are applied to the monthly accrual, so if in the month of vacation there were also salary calculations, then such a deduction is not doubled in any case.
There are no fundamentally new laws regarding vacation registration in 2019. However, calculating vacation pay this year involves some nuances, which we will talk about today.
The BukhSoft program will calculate vacation pay automatically, taking into account all changes in legislation. She will independently determine the billing period, the amount of payments for it and the average earnings that need to be taken into account in the calculation. You will receive a ready amount of vacation pay for the selected period of time. Try it for free:
Calculate vacation pay online
Calculation of the number of days worked
Before actually calculating vacation pay in 2019, you need to determine the number of days actually worked by a person during the calendar year preceding the vacation. Right to paid annual leave occurs in an employee 6 months after being hired. In addition, the legislation provides for cases in which you can go on vacation after 3 months (if you have children under three years old, before going on maternity leave, when working part-time).
The calculation of vacation pay in 2019 depends mainly on the number of days worked by the employee.
It is important to note that even if the entire calendar year (12 months) has been worked, the days of sick leave, business trips and previously granted vacations should be deducted from the calculation of vacation pay. A complete list of exceptions is given in paragraph 5 of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Resolution No. 922).
To calculate the number of days actually worked, Russian legislation provides a simple formula, and the average monthly number of calendar days is set as 29.3. Thus, for a full year worked, the number of days will be:
- 12 x 29.3 = 351.6
Let's look at another example: an employee worked for 7 months from January to July inclusive and was going on vacation. In addition, he was on sick leave for 8 calendar days in April. Consequently, they worked in full for 6 months and 22 calendar days of April. The formula for calculating days worked will be different:
- For 6 full months: 6 x 29.3 = 175.8
- For April: 30 calendar days x 22 days worked / 29.3 = 22.53
- Total: 175.8 + 22.53 = 198.33
Calculation of average daily earnings
To calculate the average earnings for vacation pay in 2019, you need to sum up all payments to the employee for the billing period (they include wages, bonuses, allowances, additional payments, etc., full list set out in paragraph 2 of Resolution No. 922) and exclude payments for travel, vacation, sick leave and other payments from paragraph 5 of Resolution No. 922.
Afterwards, the total amount of payments should be divided by the total number of days worked.
Let's look at the examples above:
For an employee who has worked a full year, the calculation of average daily earnings will be as follows:
- Average daily earnings = all payments for the billing period / 351.6 days.
For an employee who worked only 7 months, 8 days of which he was on sick leave, the formula will be as follows:
- Average daily earnings = (All payments minus sick leave benefits) / 198.33 days.
Calculation of vacation pay in 2019
Another important component of calculating vacation pay 2019 is the number of vacation days. According to current legislation, each employee has the right to 28 calendar days of vacation annually. The number of vacation days may be greater; this condition is stipulated by the collective agreement and labor agreement with a specific employee, but it cannot be less than 28 days. The employer is obliged to provide 14 calendar days in the form of continuous leave, the remaining 14 can be divided into several parts at the request of the employee.
To calculate vacation pay in 2019, the number of vacation days should be multiplied by the average daily earnings.
Let's look at the calculations using the examples above. Let's say an employee who has worked for a calendar year decides to take all 28 days of vacation. Therefore, his average daily earnings must be multiplied by 28. The employee who worked in our example for 7 months wrote an application for 14 days of vacation. We multiply his average daily earnings by 14.
Accrual of vacation pay in 2019
Vacation pay must be accrued 3 days before the first day of vacation. In the month of accrual of vacation pay, all insurance contributions are calculated from the resulting amount: pension, medical, and social. Important: calculated contributions in 2017 should be paid not to extra-budgetary funds, as before, but to the Tax Service. On the day of payment of vacation pay, and they can be issued in cash through the cash register or transferred to the employee’s bank card in accordance with the procedure established within the organization, personal income tax must be withheld from the funds issued to the employee.
Examples of calculating vacation pay in 2019
Based on the same examples above, we will calculate vacation pay for both employees.
The annual earnings of the first, who worked a full calendar year before the vacation, amounted to 270,000 rubles.
For 28 calendar days of his vacation, the following calculations should be made:
- Number of days worked: 12 x 29.3 = 351.6 days
- Average daily earnings: 270,000 / 351.6 = 767.92 rubles
- Vacation pay for 28 days: 767.92 x 28 = 21,501.76 rubles
The second employee, who worked for 7 months, earned 160,000 rubles during the billing period and goes on vacation for 14 days. At the same time, do not forget, he was on sick leave for 8 days in April and the amount of sick leave payment was 7,000 rubles. Hence:
- Number of days worked: 6 x 29.3 + (22 x 29.3 / 30) = 197.29 days
- Average daily earnings: 153,000 / 197.29 = 775.51 rubles
- Accordingly, vacation pay for 14 days will be: 775.51 x 14 = 10857.14 rubles
In accordance with the provisions of regulatory legal acts, every citizen who is legally employed has the right to annual holiday. Its duration directly depends on the position the person holds, as well as on the terms of the contract with the employer. But, in any case, it will not be possible to have a full vacation without a financial basis.
It is worth mentioning here that in addition to the right to rest, the legislator also provided the management with the obligation to pay special means for a vacation. So, all days provided for by regulation - legal acts time off from work must be paid by the employer according to a special system. In this article, we propose to understand exactly what amounts we are talking about and how to calculate them correctly.
Vacation in 2017 - features of taking a vacation
In order to determine the size of the remuneration, you first need to analyze the complex itself vacation periods. The calculation of the benefit amount and the principle of its determination depend on this. What is a vacation? This is the period provided for in regulatory legal acts during which the employee is allowed not to appear for his workplace. The main purpose of this legal phenomenon is rest.
So, everyone who works 5 days a week, or even more, should have special time, during which he will be released from work duties. In this case, it is worth talking about social protection of citizens in the labor sphere. The right to use vacation is inalienable and cannot be absent due to the will of the employer.
The only exception is the desire of the employee himself. Thus, based on the presence of certain reasons, he can refuse the vacation period and continue to fully perform his labor functions. The employer cannot force him to do anything differently. The right to use or not use vacation belongs exclusively to the employee and no one else. Therefore, the will must come exclusively from him.
In this case, a special procedure is used, which consists of submitting an application and issuing an order. Thus, an employee who wishes to take a break and has every right to do so must submit a special application to his management for the use of vacation. You can download a sample of such a document from us:
It indicates the period during which the citizen plans to be absent from the workplace, as well as information about whether the leave is paid or at his own expense.
Based on such a statement, management issues a special order. It clearly indicates the date from which the citizen goes on vacation and on what day he is obliged to appear for his workplace. This procedure is important, since without the issuance of a corresponding order by management, the absence of an employee from his place may be considered absenteeism. Accordingly, the boss will be able to dismiss the subordinate in the future on his own initiative.
The entire vacation can be divided into two categories:
- paid;
- at your own expense.
The first is characterized by the fact that the entire duration of rest according to a special system is calculated in monetary terms. In the future, this amount is transferred to the employee to spend his legal days off. Thus, in regulatory legal acts, a specific duration of vacation is established for all categories of employees. It is provided once a year and mandatory paid by the management of the organization or enterprise.
But, there are cases when the rest period is not sponsored by the employer. Such situations include:
- use of days that go beyond the amount of the vacation period. So, sometimes some citizens take a vacation for longer a long period than is provided by law. In this case, if the management of the enterprise or organization has nothing against this vacation, every day that goes beyond the vacation is not paid by the employer;
- if the vacation was not taken at the time indicated according to the special schedule. So, in most companies, employee rest has its own schedule. This especially applies to those enterprises where continuous production takes place. In this case, in order to ensure that the vacation does not harm the organization’s activities, plans are drawn up special charts vacation periods of employees. Therefore, if, for certain reasons, a citizen needs to take a vacation outside of his turn, he applies for a vacation at his own expense.
As you can see, there are features here and it’s worth remembering them. Therefore, it is very important to first familiarize yourself with all the nuances so as not to violate either the rights of the employee or the employer.
New in calculating vacation pay in 2017
Let's consider the category of those vacations that have a paid basis. It is in relation to such groups that it is used special system calculations of monetary amounts. What examples of calculating vacation pay in 2016 are used?
As is known, the system of norms legal nature has a tendency to change. Quite often, various amendments are made to acts of this type. But, if we take the complex of calculating vacation pay, then for Last year he did not suffer any changes. That is, all formulas and principles remain the same. But don’t assume that everything is quite simple here. Even without amendments, the system is quite complex.
As a rule, the calculation of the amount of vacation pay is carried out by the accounting department of the enterprise. It is these employees who carry out all the calculations and display the specific amount that each citizen receives when going on legal vacation. But, knowing the formula that is used for such actions, you can calculate everything yourself. Thus, it is possible to find out in advance how much payment you will have to spend your vacation on or to check the accuracy of the accountants’ calculations.
A sample calculation of vacation pay in 2017 begins with the following formula:
O = OD * DO, where:
- O - vacation pay,
- OD – vacation pay per day;
- BEFORE – vacation days (their number).
At the same time, the first indicator has its own counting system:
OD = ZP / KD, where:
- Salary – wages for the period that the citizen worked from the last vacation;
- CD – the number of days of such a period.
Let's consider the last indicator, since today it has a certain form for calculation. It is to this part of the calculation that a change has been made in recent years:
KD = KM * PD, where:
- KM – number of full months;
- PD – days worked.
Moreover, if the number of months depends on how long the citizen was not on vacation, then PD is a stable indicator. Today it is 29.3. This number represents the average number of days in each month, taking into account the entire year. That is, we do not take a separate number for each month, such as 3, 31 or 28, but use exactly this number.
Salary when calculating vacation pay
In addition to the features in relation to other indicators in the formula, Special attention It is worth devoting the issue of calculating the amount of earnings for the period during which the employee did not rest. The fact is that this system includes not only wages, but also other income that the citizen received from management.
First of all, we are talking about bonuses. For special merits in carrying out his duties labor functions Management quite often rewards its subordinates with special monetary incentives. Is this amount included in the vacation pay calculation system? Yes, but it has its exceptions. By general rule, the bonus must be included in the total income for a particular month. That is, if a citizen received a financial incentive in August, then when calculating using the formula, the amount of the bonus itself will be added to the salary.
What if a citizen received several “financial thanks” during the same period? It also happens that in one month a citizen receives several bonuses at once. But here one legislative instruction is used: only one material reward for a certain period is included in the calculation system. That is, from the entire set of bonuses, only one of them is taken into account. At the same time, which one is decided by the employer, not the employee. As a rule, those with the smallest amount are taken.
In addition, there are a number of other allowances that must be included in the system for calculating vacation benefits. This group of normative and legal acts today includes:
- additional payment for the complexity of the duties performed. For a certain category of citizens who work in specific conditions that affect health or are particularly difficult, the state provides special increased wages. In this case, in addition to the salary, a certain bonus is also provided monthly. It is included in the monthly income system and is used to calculate vacation pay;
- long service allowance. For employees who have extensive work experience, the law guarantees additional payment for each year of their work. In this case, these amounts should also be included in the calculation formulas Money to rest;
- additional payment for the employee's class. Regulatory legal acts establish the classification of positions. Depending on which particular citizen is classified, they may be appointed additional funds in addition to wages. These groups include people who work in difficult conditions, have high emotional stress, etc. All amounts that go as an increase for this type of work are mandatory included in the formula for calculating vacation pay.
Why is it important not to forget about such allowances? The fact is that the greater the amount of your income for the period during which you did not take a vacation, the greater the amount of vacation pay will be. It is in the interests of the employee himself to include all such material rewards in the calculation formula.
Form for calculating vacation pay in 2017 - what financial income is not taken into account?
But, in addition to the system of compulsory income, which is included in the calculation, there is also special categories, which cannot be used to calculate vacation pay. Don't forget about their list. Therefore, we present the category of income that is not taken into account for vacation pay:
- social payments. There is the greatest misconception about this group. So, this includes disability benefits, pension payments, child support, etc. Although this category and is income - it cannot be included in the vacation pay calculation system. The argument is quite simple - the state pays these funds based on specific reasons. Accordingly, work duties and vacations have nothing to do with this income group. Therefore, forcing the manager to include the corresponding amounts in the calculation of vacation pay will not work;
- one-time payments. Quite often, a citizen receives financial incentives for performing specific labor functions. For example, in such a group we can include a bonus for completing special assignments, funds for a business trip. Although these receipts are related to work, they are not included in the vacation pay calculation system. This point is explained at the legislative level by the fact that such functions are not of a permanent nature and were performed one-time;
- financial reward for achievements in sports. If an employee has particular success in such an area, even if he represents his organization or enterprise, payments for good results in sports cannot be the basis for increasing vacation pay;
- awards for works of a public nature, bonuses provided for special events. Although public robots may be rewarded, they have no bearing on the labor process in the field of vacation pay. Also, if we are talking about an event, a memorable date, a holiday, special rewards dedicated to such days are also not taken into account;
- payments intended to compensate for food and travel. Many jobs involve constant movement, therefore, the organization pays its subordinates the cost of transport trips, as well as dinners and lunches. Amounts that are paid monthly to repay such expenses are not used when calculating vacation benefits;
- paid vouchers to sanatoriums and resorts. Many companies, especially those associated with hazardous working conditions, have a certain health improvement system for their staff. Thus, specific funds are allocated to pay for vacations in complexes such as sanatoriums, boarding houses, etc. The amounts used for such recovery also do not count toward vacation pay;
- funds intended for the purchase of special uniforms, hygiene products, etc. Companies that allocate money to provide their staff with special items appearance should not take such amounts into account to increase vacation pay.
As you can see, there are many exceptions and each of them must be excluded when performing the calculation. Only if it is possible to correctly determine the amount of income for a certain period does an accurate calculation of vacation pay take place. Therefore, even if you decide to calculate everything yourself or double-check with an accountant, pay close attention to financial receipts and their role in the formula.
An example of calculating vacation pay in 2017
Now let's move directly to the practical part. Let's try to independently calculate the amount of vacation benefits from the simplest situations to the more complex.
An employee of company A, citizen B, plans to take an annual vacation. In accordance with regulatory legal acts, he is provided with 28 calendar days. At the same time, B.’s monthly salary has not changed over the past 12 months and amounted to 30,000 rubles. Also, the employee did not receive any bonuses or benefits. Let's analyze how much vacation pay he should be given.
- First of all, calculate the amount of earnings for the year:
30,000 rubles * 12 months = 360,000 rubles.
- Now let’s find the number of days of the worked period:
- Let's substitute the data into the general formula:
360,000 rubles / 351.6 days = 1,024 rubles per day.
- Now multiply the resulting amount by the number of days on vacation:
1,024 rubles * 28 days = 28,672 rubles.
It is the latter amount that the employer will have to pay the citizen when he goes on vacation. In addition, let’s complicate the situation by the fact that citizen B. will not take a full vacation, but only half of it. In this case:
1,024 rubles * 14 days = 14,336 rubles.
That is, as we see, everything directly depends on the number of days that employee B is going to rest. But, if he does not use the remaining 14 days of his vacation before the end of the year, the employer must compensate him for the amount of unused vacation. That is, the remaining 14,336 rubles must also be paid to citizen B. In addition, all days that he will work at an enterprise or organization are subject to payment as usual. Amount for unused vacation is an additional income.
Citizen V. appealed to his employer with a request to provide him with a partial vacation of 32 days, while regulatory legal acts provide him with 28 days for rest. The employee offers to take the rest at his own expense. The amount of income for the last year consists of:
- wages - the first 6 months in the amount of 32,000 rubles, the rest - 36,000 rubles;
- three bonuses - two for September in the amount of 4,000 rubles, one for October in the amount of 5,000 rubles;
- -rewards for first place in the Spartakiad – 15,000 rubles.
Let's calculate how much vacation pay employee V. should receive from his employer.
- Let's analyze the total amount of income:
- The salary for the year will be:
(32,000 rubles * 6 months) + (36,000 rubles * 6 months) = 408,000 rubles.
- the bonus amount includes one for September and one for October. The second bonus for September is not taken into account. In this case:
4,000 rubles + 5,000 rubles = 9,000 rubles.
- Since the reward for the sports festival in accordance with the provisions of the law is not taken into account, the total income will be:
408,000 rubles + 9,000 rubles = 417,000 rubles.
- Let's calculate the number of days of the worked period:
12 months * 29.3 days = 351.6 days
- Let's display the amount of vacation pay for one day of rest:
417,000 rubles / 351.6 days = 1,186 rubles
- Now let's find the total amount of vacation pay. Since, according to the law, a citizen is given only 28 days, and not 32, as he requests, we will proceed from the period provided for by regulatory legal acts:
1,186 rubles * 28 days = 33,208 rubles.
It is 33,208 rubles that the employer must pay his subordinate for vacation. The citizen must pay for the remaining 4 days of the desired vacation on his own and has no right to demand compensation from management.
Citizen D. worked at enterprise “D” for six months, according to which he had the right to use vacation. The law provides for 32 days per year. The amount of income for the period worked is:
- monthly salary of 24,000 rubles;
- two bonuses for March in the amount of 3,000 rubles and 2,000 rubles;
- allowance for difficult working conditions in the amount of 500 rubles per month.
Let’s analyze how much citizen D can count on.
- This situation is complicated by the fact that the employee did not work at the company for a full year, but only for half of it. Accordingly, calculations need to be carried out exactly for this period. Let's start with the simplest thing - the amount of income:
- Let's calculate the salary:
24,000 rubles * 6 months = 144,000 rubles;
- Only one is included in the bonus section, for example, 3,000 rubles, since they were both received in the same month;
- The six-month bonus will be:
500 rubles * 6 months = 3,000 rubles;
- the total amount of income will be equal to:
144,000 rubles + 3,000 rubles + 3,000 rubles = 150,000 rubles.
- Let's calculate the labor period:
6 months * 29.3 days = 175.8 days.
- Let's find the amount of income for one working day:
150,000 rubles / 175.8 days = 853 rubles.
- Now let's calculate vacation pay. But, since we are talking about the fact that the employee only worked for six months, the number of days will be reduced. For such cases, the legislator has a special note stating that the vacation period is proportional to the length of time the citizen worked. Accordingly, if we are talking about six months - exactly half of a year, then exactly the same part must be taken from the period stipulated by regulatory legal acts. That is:
32 days / 2 = 16 days.
And now we find the amount of vacation pay:
853 rubles * 16 days = 13,648 rubles.
That is, having analyzed the system of the formula using an example, we can draw conclusions that everything directly depends on what period was worked, how many days the legislator provides you with for rest, and what financial income is available. If you pay attention to such details, then no difficulties will arise when calculating.
Before starting a conversation about how vacation is considered, it is necessary to remember the most important norms of the Labor Code of the Russian Federation governing the procedure for granting vacations.
As a general rule, an employee is entitled to 28 calendar days of vacation for each working year. How to calculate this working year? From the first day the employee works for this employer. It is from this date that 12 calendar months are counted (Articles 114, 115 of the Labor Code of the Russian Federation, Letter of Rostrud dated December 18, 2012 N 1519-6-1). That is, over the course of a year, the employee will “earn” his 28 days of vacation.
But by agreement between the employee and the employer, the vacation can be divided into parts, and one of them must be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation). And the employee has the right to the first paid leave after 6 months of continuous work with this employer (Article 122 of the Labor Code of the Russian Federation). Accordingly, each employee who has worked for six months in the organization has 2 “earned” weeks of vacation that he can use.
At the same time, the Labor Code of the Russian Federation does not prohibit granting employees leave before the expiration of 6 months of work or after the expiration of 6 months, but for a period of more than 14 calendar days. In this case, the employee is actually given leave in advance. If the employee subsequently does not “work off” the vacation days and decides to quit, the overpaid vacation pay will need to be withheld from him, which employers do not always succeed in doing. After all, the amount of deductions from employee payments in the general case cannot exceed 20% (Article 138 of the Labor Code of the Russian Federation). This must be taken into account when calculating the vacation days provided to the employee.
How to calculate the number of vacation days
For the most part, vacations are granted to employees in calendar days (Article 120 of the Labor Code of the Russian Federation), less often in working days (Articles 291, 295 of the Labor Code of the Russian Federation). But in both cases the general rule applies: non-working holidays those falling on vacation are not included in the number of vacation days and are not paid (Article 120 of the Labor Code of the Russian Federation). Let's look at an example of how vacation is calculated by calendar days.
Calculation of vacation in 2017: example for vacation in calendar days
Sales Manager Koreneva I.V. I wrote an application for leave from June 5 to June 18. The employee will have a rest period of 14 calendar days. But June 12 is a holiday non-working day (Article 112 of the Labor Code of the Russian Federation). Therefore, the employee uses only 13 calendar days of vacation out of the 28 days she is entitled to (for the year) and she will be paid for 13 days.
How to calculate vacation in working days
Leave in working days to employees with whom employment contracts have been concluded for a period of up to 2 months or contracts for seasonal work is provided in the following order: 2 working days for each month of work (Articles 291, 295 of the Labor Code of the Russian Federation). And vacation calculations are made based on a 6-day working week (Letter of the Ministry of Labor of the Russian Federation dated 02/01/2002 N 625-ВВ). Let's look at an example of how to calculate vacation in working days.
Calculation of vacation in 2017: example for vacation in working days
With employee Krechetov E.S. an employment contract was concluded to perform seasonal work from June 1, 2017 to November 1, 2017. From November 1, the employee plans to go on vacation with subsequent dismissal.
First, let's calculate the number of vacation days. By November 1, 2017 Krechetov E.S. will work for 5 months. Consequently, he will be entitled to a vacation of 10 working days (2 working days x 5 months). This will be from November 1st to November 13th. Since November 4 is a non-working holiday (