How to calculate vacation pay is a question that often arises among the working population. Some people want to calculate their vacation money in advance, some want to check their employer’s accounting, some suspect an error in the accruals. We will show you how to calculate vacation pay (formula) in the article.

What is vacation pay

In accordance with current labor legislation, each employee has the right to annually enjoy a fairly long period of rest, during which he retains his job and position. Vacation time is paid by the employer, and the salary is given to the worker in advance.

Vacation pay is actually the employee’s salary for the time that he could work, but will rest. Thus, vacation pay is a cash payment to an employee before a vacation, which represents the employee’s average salary for days of rest.

How to calculate vacation pay in 2019

The exact formula for calculating vacation pay is determined by the Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation No. 922 of December 24, 2007 (hereinafter referred to as the Regulations).

The average daily earnings of a worker are calculated using the formula:

D - the employee’s income for the year preceding the vacation;

12 - number of months in a year;

29.3 is the average number of days per month during the year established by the Regulations (clause 10).

For example, an employee’s total income for the year is 240,000 rubles. Apply the formula

240 000 / 12 / 29,3

and we get an average daily earnings of 682.60 rubles. This is an ideal option when the employee worked all working days in the calculation period (year).

How to calculate vacation pay if some months of the accounting year are partially worked by the employee? In this case, the average daily income is obtained by dividing earnings for the past time (D) by the sum of the average number of calendar days (29.3), multiplied by the number of complete months, and the number of days in incomplete months.

For example, an employee worked 11 months out of a billing year without a break, and in one of the months he was on sick leave for 2 weeks (that is, he worked 15 calendar days of the month). Accordingly, his income for the year will be less by 10,000 rubles (the monthly 20,000 rubles in one month were not received in full). The average daily earnings in this situation will be equal to:

230,000 / (29.3 × 11+15) = 681.89 rubles.

Next, in order to make the final calculation of vacation pay, you need to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full vacation for 28 days. This means we multiply 682.6 by 28 and get vacation pay equal to 19,112.8 rubles. Or we multiply 681.89 by 28 and get 19,092.92 rubles - vacation pay for one part-time working month per year from the second example.

Don't know your rights?

Record all information about the vacation calculation in the calculation note in the T-60 form. The form and sample of filling out the document can be downloaded.

Payments taken into account when calculating average earnings

According to the Regulations, all payments made to an employee by an enterprise are used to calculate average earnings. These include:

• salary (salary, time payment, percentage of revenue, commissions, etc.);
• salary received by the employee in kind;
• financial support for time worked for civil servants and municipal employees;
• fees for media and cultural workers;
• payment to teachers of vocational schools for overtime hours of work or reduced workload for the current academic year, regardless of the time of accrual;
• allowances and additional payments (for secrecy, for knowledge of foreign languages, for length of service, for class management in an educational institution, etc.);
• compensation for unfavorable working conditions;
• other bonuses and payments.

How to take into account the bonus when calculating vacation pay, read.

At the same time, the calculation does not take into account various social compensations (material assistance, payment for lunch, compensation for travel, training, etc.).

In addition, when determining average daily earnings, the calculation does not include amounts accrued for the periods:

• maintaining the employee’s average earnings in accordance with labor legislation, except for breaks for feeding infants;
• illness or maternity leave;
• downtime due to the fault of the employer or for reasons beyond the control of both parties;
• inability to carry out labor duties in connection with a strike, although the employee did not go on strike personally;
• additional paid days off allocated for caring for disabled children or those disabled since childhood;
• other cases of release from work with full or partial pay or without it.

The procedure for calculating vacation days to which an employee is entitled upon dismissal

In addition to the average daily salary of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days to which the employee is entitled at the time of termination of the employment relationship. Modern labor legislation does not establish methods for calculating the days of rest to which a worker is entitled at the time of dismissal, therefore, the Rules on regular and additional leaves, approved, are used in the calculation. NKT USSR 04/30/1930 No. 169. If an employee worked for an employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time working year. The number of vacation days due to a worker (Ku) is calculated using the formula:

Ku = (Mo × Ko) / 12,

Mo - months worked as a citizen;

Ko - the number of days of the employee’s annual leave;

12 is the number of months in a year.

Another calculation method, which employers also use, was proposed by Rostrud in letters dated October 31, 2008 No. 5921-TZ, dated June 8, 2007 No. 1920-6, and dated June 23, 2006 No. 944-6. The essence of the method is that each month worked by an employee gives him the right to 2.33 days of rest (28 days vacation / 12 months) or more if the employee’s vacation is a larger number of days (for example, for teachers 56 / 12 = 4.67 ). The number of months worked by a citizen when calculating vacation days is calculated in such a way that surpluses of less than half a month are excluded from calculations, and more than half are rounded up to a full month.

However, this method is not always accurate. If we calculate the number of vacation days earned over six months of work in this way, we will get not 14 days, but 13.98 days, and the current legislation does not provide for the possibility of rounding vacation days. The Ministry of Health and Social Development separately, in its letter dated December 7, 2005 No. 4334-17, states that if an enterprise decides to round up vacation days, it should always be upward - in favor of the employee.

How are vacation pay calculated upon dismissal?

In accordance with current legislation, upon dismissal, an employee must receive, among other required payments, compensation for vacation unused at the time of termination of the employment contract. The law does not provide for any set amounts of compensation, and the amount of payment is determined depending on the average salary of the employee for the past annual period.

Another indicator that is necessary to understand how vacation pay upon dismissal is calculated is the number of vacation days “earned” by the employee by the day the employment contract is terminated.

Download the contract form

Thus, the amount of vacation pay upon dismissal is determined by multiplying the employee’s average daily salary for the past accounting year by the number of vacation days earned but not used by the employee.

For example, how to calculate vacation pay if the average daily salary of an employee is 682.6 rubles? Let’s say that after the last vacation and before dismissal, the employee worked for 6 months, that is, he has already “earned” 14 days of rest (half of the standard 28-day vacation). We count:

682.6 × 14 = 9556.4.

9,556.4 rubles - compensation for unused vacation, which must be paid to the employee upon termination of the employment contract.

To summarize, we can say that labor legislation in the field of determining calculations of the number of vacation days due to an employee by the day of dismissal is imperfect. One of the calculation methods was established by a regulatory act of the 30s of the last century, which is valid to the extent that it does not contradict modern legislation. Another method is proposed in advisory form and is largely criticized. However, each employer has the right to choose for his organization one of the available calculation methods. The main thing is to remember that any inaccuracies in calculations (fractional values, etc.) should be interpreted to the benefit of the employee.

The concept of “average wage” (AW) refers to the monetary remuneration received by a company employee for a certain period (usually a month). Average earnings differ from average monthly income, since the latter may consist of more than just wages. Income may include a pension or Social Security benefits that are not included in the calculation. In order to correctly calculate the SWP, it is necessary to analyze the employee’s income and be guided by current legislation.

Calculation of wages and salaries is usually used to calculate any payments not directly related to the performance of a labor function. And for a comparative analysis of a group of employees, the concept of median salary is used. That is, the average salary for a workshop, division of a company or industry.

The need to calculate the FFP arises in the following cases:

• when issuing an employee’s next compulsory leave or when calculating the salary due in such a case;
• upon dismissal of an employee or in the event of providing him with monetary compensation for that part of the vacation that the employee did not use;
• at the request of the statistical department, investigative authorities, etc.;
• at the request of the employee himself, who has the right to receive relevant information only regarding himself.

Average earnings per day, month or year is an important indicator used to calculate benefits and various payments

How to determine the average salary of an employee

The methodology for calculating the SPP is regulated by Decree of the Government of the Russian Federation No. 922 of December 24, 2007. In 2017, the edition of PP No. 257 dated March 25, 2013 is in effect. The given methodology for calculating the average salary is a by-law and is based on the Labor Code of the Russian Federation. Specifically - at the station. 139 (as amended by Federal Law No. 90-FZ dated June 30, 2006).

The same aspect is regulated by Art. 255 clause 7 of the Tax Code of the Russian Federation. These issues cannot be confused due to different approaches to the very concept of wages. The Tax Code suggests that all types of accruals to an employee be taken as a minus and deducted from the tax standard for the enterprise, since tax is calculated on these amounts in the form of personal income tax.

How to calculate FFP for an accountant

Accounting differs from tax accounting and divides the remuneration received by an employee into the following types:

• production accruals directly related to work activities;
• accruals of a compensatory nature, such as payment for travel to the place of work, compensation for food costs, etc.;
• social benefits: accruals for temporary disability, financial assistance.

To calculate the average salary of accounting departments, only payments of the first type are used: “Production accruals”. The issue of bonuses is especially considered. The calculation includes bonuses related to the employee’s performance of functional duties. In organizational orders, such bonuses usually contain the preposition “for.” For example: “For high achievements”, “For an innovative approach, rationalization of production”, etc.

Bonuses for holidays, anniversaries and the like are not considered production payments and are not included in the calculation of average wages.

Not all income is included in the calculation of average earnings

Determining the billing period for the SWP

The calculation of the SWP consists of four sequential operations:

• determination of the billing period;
• finding the amount included in the calculation of the FFP;
• calculation of daily or hourly wages;
• calculation of FFP for a certain period.

If a request is made to determine the FFP from an authorized person or organization, then the period for which the calculation should be made must be indicated. Otherwise the request will be incorrect.

To pay for annual compulsory leave, the calculation of the SWP for the previous 12 months is applied.. Except in cases where the employee has worked in the organization for less than a year (newly employed). In this case, the determination of the SWP is carried out for the worked period. This has its own peculiarities, regulated by paragraphs 4–7 of Government Decree No. 922. Amounts paid to the employee for time excluded from the billing period are simultaneously excluded from the calculation if:

• the employee did not work and received the average salary, part of it, or was on leave without pay;
• was released from work on sick leave, in connection with pregnancy and childbirth, to care for a child or a disabled person;
• for some reason beyond the control of the employee or the employer, the employee could not perform his duties: forced downtime, strike, etc.

If the employee did not work during the pay period, then to calculate the wages, you can take the previous year, the days actually worked in the current month, or take the calculation based on his salary (tariff schedule, hourly rate, etc.).

What does actual salary consist of?

Calculation of the amount of payments actually earned by the employee for the accepted period, in accordance with paragraphs. 5–8 PP No. 922 consists of the following income:

• salary according to tariff (salary);
• piecework salary;
• percent of income (revenue);
• production bonuses;
• additional payments for special skills (knowledge of a foreign language, combination of professions, work with security clearance, crew leadership, etc.);
• territorial allowances (coefficients: regional, highland, waterless);
• night, overtime, allowances for difficult and hazardous conditions;
• other payments of a production nature provided for by a collective agreement or a local act - regulations on the form of remuneration;
• intangible form of payment. In this case, the amount is taken into account in monetary terms;
• salary indexation, which is taken into account from the date of its actual application.

The law states that all payments are taken into account, regardless of the source of funding. In this case, these are not accounting entries (accounts 44, 91, etc.), but the method of receipt of funds: the state budget, payments under contracts and other ways of generating income.

Are bonuses included in the calculation of average monthly earnings?

As a rule, no questions arise regarding the basic salary and bonuses. Regional allowances are regulated at the level of Federal regulations, while local ones are specified in the employment agreement or company charter. If controversial issues arise, you should use the time sheet as a primary document. The most problems occur with the inclusion of premiums in the calculation.

An accountant at an enterprise must be able to calculate average earnings for various purposes.

The Labor Code, by its Article 135 (06/30/2006 N 90-FZ), completely left the issue of bonuses to the employer. It is recommended that the procedure for bonuses be prescribed in the local act of the enterprise. In this case, the requirements of paragraph 15 of PP No. 922 should be taken into account.

General rules for accounting for premiums in PPP

If an accountant needs to include bonuses in the calculation of average earnings, it should be taken into account that:

• production bonuses are always taken into account;
• One bonus is necessarily taken into account based on the results of work for the year and length of service. An exception has been made for such payments. They are included regardless of the moment of accrual. The number of quarterly bonuses should not be more than four, and no more than 12 bonuses based on the results of the month (when calculating the SWP for the year);
• no more than one bonus is included for each indicator during the month. For example, if in February an employee received several bonuses with the wording “For high performance...”, then one is taken into account. The first one in terms of accrual time or the one in which a large amount is indicated. The issue is not regulated by law;
• Bonuses are calculated based on the time they are accrued, not payments. The premium is taken in full if the deadlines fall within the specified period. Otherwise, part of the bonus is taken in proportion to the time worked;
• if the bonus is issued based on the results of work for a period during which the employee did not work continuously, then the amount of the bonus credited is proportionally reduced. But only if this was not taken into account in the amount of the bonus itself at the stage of its accrual;
• when during the billing period there was an increase in the tariff (official salary), from the moment of such an increase the average earnings increase by the corresponding coefficient. When changing the list of payments, this coefficient is determined as the ratio of the newly established payments to the previously existing ones.

The regulations on calculating average wages are not clearly defined. The document is replete with phrases like “and other indicators...”, or “taking into account the requirements of local documents.” Which allows you to manipulate concepts. Fortunately, the procedure for calculating average wages is rarely checked by regulatory authorities.

Vacation pay formula

After determining the billing period and determining the amount of production payments for this period, the moment of calculating the PWP comes. For a month, the SWP is calculated by dividing the accrual by 12 (months of the year). But in practice, when making calculations, you have to deal with the average salary for one day. If the employee is fully employed, the calculation of the wages and salary is carried out according to the formula:

SWP (for 1 day) = Salary (amount)/12*29.3, where:

• SWP - average salary;
• Salary (amount) – the amount of production payments for the accepted period;
• 12 - number of months with full-time employment of the employee;
• 29.3 - coefficient taking into account the average number of calendar days in a month. The adjustment was made on April 2, 2014 due to the recalculation of the number of holidays (before that, the coefficient was 29.4).

If the employee is underemployed during the billing period, the formula for calculating the wages and salary takes the following form:

SWP per day = Salary (total) / (PM X 29.3 + H), where:

• PM - full-time months;
• H - the calculated number of days in a month with part-time employment of the employee;
• H = 29.3 / D X O;
• D - number of calendar days in a month with part-time work;
• O - actual days worked in the same month.

This completes the calculation of the daily wages. After this, when calculating vacation pay, the earned wage received for one day is multiplied by the duration of the vacation provided.

Payment of vacation pay is made after the accountant is convinced that the average daily earnings are calculated correctly

Examples of calculating FFP

To fully understand the nuances of calculating average earnings, let’s look at the procedure for determining it using specific examples.

How to calculate average daily earnings for accrual of vacation pay

It is necessary to accrue vacation pay to the employee. According to the company order, employee “A” was granted leave for 14 days from May 8, 2017. Adding 14 days, we get that he needs to start working on May 22nd. One holiday falls on vacation - May 9th. Holidays are not counted in the number of calendar days (weekends are counted). In total, the employee must return to work on May 23, 2017.

Let's start calculating the amount of vacation pay.

The billing period is from 05/01/2017 to 04/30/2017. In February, “A” took 14 days of compulsory vacation. The employee's salary is 40,000 rubles. For 11 full months of the billing period, the employee received 440,000 rubles.

In February, “A” rested for 14 days and worked the same amount (28 – 14 = 14), so he received 20,000 rubles for the time actually worked. Total accrual for the year is 440,000 + 20,000 = 460,000 rubles.

FFP per day = salary (total) / (PM X 29.3 + H),

H = 29.3 / 28 X 14 = 14.7. Substitute the values ​​into the formula:

FFP per day = 460,000 / (11 X 29.3 + 14.7) = 1,364.99 rubles.

Vacation pay for 14 days will be 14 X 1364.99 = 19,109.86 rubles.

How to calculate the average salary for a quarter

To check accruals, we use payroll statements. In manual mode, we find production payments to the employee. The total amount received minus social benefits, as discussed above. Sampling results by month: July - 40,000 rubles, August - 40,000 rubles, September - 40,000 rubles. Only 120,000 rubles. The average monthly salary for the month in the third quarter was 120,000 / 3 = 40,000 rubles.

Calculation of average earnings is often required to draw up the appropriate certificate. There is no standardized form for such a certificate. The format is set in accordance with the requirements for the document from the request initiator.

A sample document may be established by a local act of the company. Most often, a salary certificate (or SWP) is required by banks to open a credit line, and by an employment center to register an unemployed person. A certificate of income is required to grant a pension or obtain a visa at a foreign embassy.

The certificate form must contain information about the employee sufficient to identify him, and details of the company that issued the certificate. The certificate is signed by the accountant (chief accountant) and the first manager.

The current form of salary certificate (06/01/2017) can be used by companies and individual entrepreneurs

Special provisions for calculating average monthly earnings

Kozma Prutkov said that it is impossible to embrace the immensity. This also applies to the calculation of the SWP. It is impossible to foresee all possible situations. A special method of calculation exists for teachers and teaching staff of universities, for employees who are subject to summary recording of working hours, and for a number of other categories of specialists.

For example, the provision on bonuses “for completing a particularly important task” is not regulated. Is this considered production remuneration if the work performed is not covered by the employee’s employment contract? Article 60 of the Labor Code of the Russian Federation prohibits requiring an employee to perform work not provided for in the employment contract. Accordingly, the remuneration can be considered illegal, then it cannot be taken into account when calculating the PFP.

Article 134 of the Labor Code of the Russian Federation directly provides for annual indexation of wages by the employer. What to do if such indexation is not provided for by the collective labor agreement? There is only one conclusion: “A thoughtful drafting of constituent documents and local acts is required, then payments depending on average earnings will be calculated correctly.”

The widely used accounting program 1C does not always correctly calculate vacation benefits and SWP. But if you find the indicator manually and make the correct entries, the calculation results easily fit into the general context of the program. In the future, 1C takes into account the calculated indicators when preparing the balance sheet and all types of financial statements.

Every officially employed employee has the right to annual paid leave. This is stated in Art. 114 Housing Code of the Russian Federation. In addition, the vacation must be paid by the employer, based on average earnings for the last year. We are not talking about calendar years, but about working years.
Each working year begins on the date on which the employee entered into an employment contract with the employer.

Each employee's annual leave is paid by the employer. But not every employee knows how vacation pay is calculated correctly. The amount of vacation pay depends on the employee’s earnings for his last working year, as well as on the number of days he actually worked this year. Wages from previous jobs are not taken into account.

To calculate the average daily earnings for vacation pay and compensation, you first need to decide on the billing period. Months for calculation are taken based on the employee’s last working year. For example, an employee got a job on June 15, 2015. To calculate vacation pay, you should take the period from June 15, 2015 to June 14, 2016.

If an employee did not actually work for the last working year and no wages were accrued to him (for example, a woman was on maternity leave), then the previous 12 months before this period should be taken for calculation.

To calculate the actual days worked in the working year, you need to know which periods are included in the length of service for calculating vacation pay and which are not. This is stated in Art. 121 Labor Code of the Russian Federation. The length of service that gives the right to leave includes the following periods:

• actual work;
• periods when the employee did not actually work, but his place of work was retained. For example, annual leave or maternity leave. Are vacation pay included in the calculation of average earnings for vacation pay? No, they are excluded;
• periods of forced absence due to the fault of the employer;
• vacation periods at your own expense, but not more than 14 calendar days per year.

When calculating the annual earnings of a particular employee, all “labor” payments are taken into account. This:

• wage;
• official bonuses that are specified in the employment contract. All bonuses are included - monthly, quarterly and annual. If the year is not fully worked, then the bonus is calculated relative to the time actually worked;
• various compensations and payments. Previous vacation is not included in the calculation of vacation pay.

An employee becomes entitled to annual leave after six months of working for a given employer. In this case, leave will be provided “in advance”, and vacation pay will be paid “in advance”. If an employee decides to quit, a portion of his vacation pay will be deducted from his salary.
To calculate the average earnings of this employee, a calculation period is taken equal to the period of his work with this employer. Income is calculated based on all payments taken into account for this working period.

Particular attention should be paid to the bonuses with which the employer has the right to reward its employees. If the employee has fully worked the pay period, then the quarterly bonus, just like the monthly bonus, will be taken into account when calculating average earnings under general conditions. If the billing period is not fully worked out, then:

• bonuses depending on time worked will be fully taken into account in the calculation;
• bonuses, which are paid in a fixed amount, will be taken into account depending on the time actually worked by the employee.

A month is considered not fully worked in the following situations:

• In a given month, an employee has 2 days of sick leave, but he worked 2 Saturdays. There are 22 working days in this calendar month, and the employee worked 22 working days. But the month cannot be considered fully worked, since sick days are not taken into account when calculating average earnings. And it doesn’t matter that the employee had overtime;
• the employee got a job on January 12, immediately after the New Year holidays. It was the first working day in January after the New Year holidays. For January he was paid his full salary, since he worked all working days in that month. But such a month cannot be considered fully worked, since a fully worked month is counted in calendar days. And it doesn’t matter that there were days off from January 1 to January 12.

A month is considered fully worked if the employee has not missed a single calendar day.

How to calculate average daily earnings for vacation pay

What is included in the calculation? Bonuses are taken into account when calculating vacation pay according to the period worked. For example, if a quarterly bonus is paid for the 2nd quarter, and the billing period begins in May, then the bonus will be taken into account for 2 months.

In order to take the bonus into account when calculating, you need to know the amount that needs to be included in your annual income. To do this you need to use the formula:
Psr = Pf / Krp * (Krp - Kfr), where Psr is the amount of the bonus included in the average salary, Pf is the accrued bonus, Krp is the number of working days in the calendar year, Kfr is the number of working days that were not included in the billing period .

To calculate the average salary of an employee for vacation pay, you must use the formula:
Wed. salary = D / 12 / 29.3, where D is the total amount of annual income, 12 is the number of months in a year, and 29.3 is the average number of days in a year. This value is constant and is established by the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007.

If the employee has not fully worked the pay period, then the average earnings for calculating vacation pay will be calculated using the following formula:
Dokh / (29.3 * K + D), where Dokh is the employee’s annual income, which is taken into account to calculate average earnings; K is the number of fully worked months, D is the number of fully worked days in an incomplete month. Is the amount of vacation pay included in the calculation of average earnings? No!

What is not included in the calculation of vacation pay

The following payments are not taken into account:

• material aid;
• compensation for lunch and travel;
• compensation for training and treatment;
• sick leave payments;
• payments during maternity leave, as well as for child care up to 1.5 years;
• the amount of past vacation pay;
• other payments.

Determining average earnings for calculating vacation pay

Now you need to correctly calculate the number of days in months that are not fully worked. To do this you need to use the formula:
29.3 / K * (K - IskD), where K is the number of calendar days in an incompletely worked month, IskD are calendar days that are excluded from this month.

For example, an employee wants to go on vacation in July 2018. The billing period is from June 2017 to July 2018. In the calculation period, he was sick for 17 calendar days in October and 11 calendar days in March. Thus, to calculate the average salary for vacation, he worked 29.3 / 31 * (31 - 17) = 13.23 days in October, and 29.3 / 31 (31 - 11) = 18.9 days in July
Thus, the employee worked 10 full months and (13.23 + 18.9) = 32.13 working days.

During the billing period, the employee received 652,000 rubles, including:

• bonus in the amount of 84,000 rubles;
• compensation for training - 52,000 rubles;
• compensation for lunch - 30,000 rubles;
• sick leave payments - 17,800 rubles.

The amount of the bonus that is taken into account for calculating vacation pay will be equal to:
84,000 / 247 * (247 - 13.23 - 18.9) = 72,937.17 rubles.
The annual income of this employee was:
652,000 + 72,937.17 - 52,000 - 30,000 - 17,800 = 624,137.17 rubles

The average earnings of this employee for 1 working day in the billing period will be equal to:
624,137.17 / (29.3 * 10 + 32.13) = 1,919.65 rubles.

How is the average salary for vacation calculated? In short, based on average daily earnings. That is, according to the formula (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

In turn, the average daily earnings for calculating vacation pay in 2017 are calculated as follows:

The billing period is 12 calendar months preceding the month the vacation began (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). That is, if, for example, your employee went on vacation in February 2017, then the billing period will be the period from February 1, 2016 to January 31, 2017.

Read about exactly what payments should be taken into account when calculating the average salary for a vacation:. And about the excluded periods -.

As for the number of days worked in the billing period, they are counted according to the following rules. If a month is worked by an employee in full, then it is considered equal to 29.3 days. And if not completely, then the formula is used (clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

As a result, the number of days actually worked during the billing period is calculated using the formula:

Indexation of average earnings when calculating vacation pay

Indexation of average earnings must be carried out if the organization's employees have had their tariff rates/salaries increased (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

• or during the billing period;
• or during the employee’s vacation;
• or in the period between the pay period and vacation.

How to calculate vacation pay if there is no average earnings

This situation may arise if during the billing period the employee did not have days worked and payments taken into account when calculating the average earnings for vacation pay. Let’s say an employee was on leave for a long time without pay or was on a business trip. But at the same time he had payments before the billing period.

In such a situation, the 12 months preceding the month of the beginning of the period in which the employee has no days worked or payments taken into account are taken as the calculation period (clause 6 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Calculation of average earnings for vacation pay for the past year

How to calculate the average salary for vacation pay if an employee has accumulated unused vacation days from previous years, and now he has decided to take them all off at once? In such a situation, vacation pay is calculated in the general manner. Since the calculation algorithm does not depend on for which year of work the employee decided to take a vacation.

Employers of organizations located on the territory of the Russian Federation are required to comply with the rules of labor legislation, which are enshrined in the Labor Code. The methodology for calculating all types of earnings, including vacation severance pay in accounting is carried out in accordance with its articles.

The calculation period in 2019, according to the regulation, is a calendar year.

Payments included in wages and taken into account when paying vacation pay in 2019

To calculate SDZ, standard payments are taken into account:

• payment according to salaries, for time-based and piecework work;
• interest on revenue, commissions;
• payment for materials, raw materials and finished products;
• salaries for elected officials, deputies, municipal employees;
• fees in cultural and art organizations, media editorial offices, copyright patents;
• additional payments and allowances for length of service or length of service, night work, class, professional skills, increasing the volume of work, working with classified information, combining and expanding the scope of work, leading a team or other team;

In addition, enterprises have additional permanent bonuses and purely internal additional payments, secured by a collective agreement and an individual employment contract. All wages and additional payments and remunerations included in the collective agreement according to the collective agreement are accepted for calculating vacation pay. The specifics of including bonuses in wages based on the results of a quarter or year are explained in detail in the regulation “On the specifics of the procedure for calculating average earnings.”

This provision provides guidance to all employers regardless of legal affiliation. In case of violations and infringement of the rights of workers the employer bears administrative responsibility, and also the consequence may be fines and penalties from the fiscal authorities, since underestimation of vacation pay entails underpayment of taxes.