How to calculate vacation days for hours worked. How to correctly calculate the number of vacation days? Rostrud confirms this conclusion

Have you decided to take a break from everyday work? This is not a problem if you have enough days left for this. It is much more difficult to make an accurate calculation of vacation that has not been taken for years. Let's take a closer look at how to determine the legally prescribed rest time.

Legal aspects

Going on vacation

If you have worked for more than six months in a row, you are legally entitled to well-deserved days of rest (Article 122 of the Labor Code). However, there are also exceptional cases when an employee has the right to go on vacation earlier, for example:

• when taking parental leave (before or after it);
• at the request of a minor employee;
• when an employee adopts an infant.

Billing period

Fundamental in this matter is the determination of the period of time between all employee vacations, which is usually called “calculated”. And it is calculated as the total number of all calendar days minus weekends. As a rule, an employee divides his legal vacation into several parts, but this does not in any way affect the duration of the billing period: it is always counted from the day the first vacation begins.

Let's look at this concept clearly with an example:

The employee has been officially employed by the company since July 2014. In May he takes the first half of his vacation, and leaves the second half for November. The billing period is determined from July 2014 to May 2015. Starting from April 2015, the countdown for vacation for the subsequent period begins. If we translate this into rest days, the employee receives 2.33 vacation days per month, defined as the ratio between the minimum duration of vacation (28 days) and the number 12 (months in a year).

Important: The calculation period does not include time off, sick leave, or free leave of more than 14 days.

Calculation of vacation days

The formula is used for calculation: DO = Kmes * Code, where:

• DO – determined vacation days;
• Kmes – the number of months actually worked by the employee;
• The code is the legally required days of rest (we calculated them above and got a value of 2.33).

If, for good reason, the employee temporarily did not fulfill his job duties (was on sick leave, on free leave, etc.), the formula for calculating vacation days will look like this: DO = Code * Rpm, where Rpm is the monthly billing period ( taking into account actual time worked). This scheme is used to determine the duration of both main and extraordinary leave.

Advice: Today, a huge number of online assistants have been developed that can easily cope with any calculations, including helping to determine the number of vacation days.

How to correctly calculate the number of vacation days that an employee has not yet used? In this article we will look at the general procedure for determining vacation days not taken off, and also look at some special cases using examples.

The need to calculate unused days of paid vacation may arise, for example, when calculating compensation upon dismissal, when replacing unused additional vacation days with monetary compensation based on the employee. In addition, the employee himself may be interested in knowing how long he can count on vacation.

The procedure for determining the number of days of unused vacation is as follows:

1. The employee's vacation period is determined - that is, the period worked by the employee for a given employer and giving him the right to basic annual leave.
2. The number of days of basic leave already used by the employee is counted.
3. The number of days of unused primary leave is determined.

First you need to decide what vacation experience is and how it is calculated.

How to calculate vacation time?

Vacation experience is work experience that gives the right to annual paid leave.

The periods of work included in the vacation period are determined by Article 121 of the Labor Code of the Russian Federation.

According to this article of the labor code, the following periods are included in the vacation period:

• The actual time worked by the employee;
• The time when the employee did not work, but his place of work was retained;
• Forced absenteeism is not the fault of the employee;
• Suspension of an employee from work due to failure to undergo a mandatory medical examination;
• Leave without pay within 14 calendar days;
• Maternity leave.

The following periods are not included in the vacation period:

• Absenteeism and absence from work without a valid reason;
• Leave without pay for more than 14 calendar days;
• Parental leave.

How is the length of service that gives you the right to leave considered?

It is calculated starting from the first working day at a given enterprise. The total period from the first working day to the present moment is considered. From the obtained value, periods that are not included in the vacation period, according to the Labor Code of the Russian Federation, are subtracted. The final result is expressed in complete months. A month in which less than 15 days are worked is not taken into account; a month in which 15 or more days are worked is considered fully worked and is taken equal to one.

Example:

The employee worked for the organization from 04/13/2011 to 10/08/2014. During this time, he took leave without pay - 20 days. Let's calculate his vacation period.

From 04/13/2011 to 04/12/2014 a full three years were worked, that’s 36 full months.

From 04/13/2014 to 10/08/2014, 5 full months and 26 days were worked.

That is, the total period of work at the enterprise is 41 months 26 days.

From this period we subtract the excluded period - 6 days of vacation without pay.

We get a vacation period of 41 months 20 days, rounded up to full months, we get 42 months.

Thus, the employee’s length of service, which gives him the right to basic paid leave, is 42 months.

How to calculate the number of days of unused vacation?

Knowing the employee’s vacation record and the duration of the annual basic leave granted to this employee, it is possible to calculate how many days of vacation he is entitled to for the entire vacation period.

The Labor Code of the Russian Federation establishes the minimum duration of basic paid leave at 28 calendar days, but this period may be increased for some categories of employees. We talked about this in. In addition, the employee may be entitled, in addition to the basic paid leave, to additional paid leave, which we talked about.

To do this, the total duration of the employee’s annual paid leave for the year is determined and divided by 12 months, the resulting value is multiplied by the number of months of vacation experience

Example:

The employee is entitled to annual paid leave in the amount of 28 calendar days. His vacation period is 42 full months. How many calendar days of vacation is he entitled to for the specified period?

Days = 28/12 months. * 42 months = 98 cal days.

Next, the days already used by the employee are subtracted from the total number of calendar days of vacation allotted for the entire period worked. The resulting value will be the number of vacation days that the employee has left to take off.

An example of calculating unused vacation days:

Smirnova A.A. works since 05/10/2009. From 03/01/11 to 09/30/12 she was on maternity leave for a child up to 1.5 years old. During the period of work, she managed to rest 70 calendar days of vacation. She is entitled to 28 calendar vacation days per year. As of October 18, 2014, she quits her job, and therefore she needs to pay compensation for unused vacation days. Let's calculate the number of days of unused vacation.

1. We calculate the vacation period:

We count the length of service from 05/10/2009 to 10/07/2014 – 65 months 9 days.

Days spent on parental leave must be subtracted, that is, we exclude the period from 03/01/11 to 09/30/12 - 18 full months.

Vacation period = 47 months 9 days. We discard 9 days.

Total length of service giving the right to leave = 47 months.

1. We calculate the total number of days of allotted vacation = 28 / 12 months. * 47 months = 109.67 days.
2. We count the number of days of unused vacation = 109.67 – 70 = 39.67 cal days.

It is for these days that you need to pay.

Every officially employed employee has the right to an annual salary. The employer is responsible for compliance with this rule: if employees are not provided with vacation on time, the labor inspectorate may impose serious penalties.

In addition to the main paid leave, in some cases the employee has the right to additional days, which must also be paid. An accountant must know how to calculate the number of vacation days in accordance with the law, as well as how to pay if an employee quits without working a full year.

28 days - standard vacation

According to the Labor Code of the Russian Federation, the period of annual leave should be 28 calendar days; the employer can increase this number.

Any changes must be included in the collective agreement or in an additional agreement with employees, in addition, they must be reflected in the internal regulations of the enterprise.

The organization must develop a vacation schedule, and the procedure for their provision and payment must be clear to every employee. This will allow you to avoid mistakes and unnecessary claims, as well as prevent resentment towards management, which can negatively affect work results.

Workers in some areas are granted increased leave: this is due to both more and the specifics of a particular industry. Extended leave is provided in the following areas:

1. Elementary school teaching staff rest for 42 days, and other teachers - 56 days. This is due to both the long summer holidays and the busy work schedule during the school year.
2. Employees working in difficult climatic conditions (in the Far North), as well as those involved in mining and geological exploration.
3. More vacation days are provided to medical workers and military personnel.
4. who serve in remote regions, the vacation period does not include the days it takes to travel to home and back.
5. Customs officers, employees of the Department of Internal Affairs and the Federal Drug Control Service, astronauts, air traffic controllers and other persons whose work involves increased danger and responsibility can also count on increased leave.

In each of the listed industries, the number of vacation days is calculated according to its own regulatory documents; the accountant becomes familiar with the specifics of the work after employment. Additional leave in any industry should also be provided if employees work overtime, or the company constantly operates an irregular work schedule. In this case, the increase must be at least three days; additional vacation may be increased by agreement between management and the team.

If an employee has not gone on vacation for a long time, the duration will be calculated based on the months worked. Let's look at an example of this calculation:

• The employee was accepted into the organization on March 20, 2014, but he did not go on his first vacation exactly a year later, but only on October 20, 2015. On April 2-12, he went on paid sick leave.
• The organization provides employees with vacation, the maximum duration of which is 32 days.
• We calculate the pay period: the employee worked for a total of one year and another 8 months next year. Thus, the total working time was 20 months.
• Paid sick leave time is also included in this period.
• To calculate the required number of vacation days, you need to divide 32 days by 12 months and multiply by the total amount of months worked: 32/12 * 20 = 53.

Thus, the employee must be on vacation for 53 days, excluding holidays that fall during this period. For the same number of days, the amount of vacation pay is calculated in the manner prescribed by law.

The procedure for calculating the amount of vacation pay

Calculation of the number of vacation days

There is a general formula by which the amount of compensation for vacation is calculated: Vacation pay = Average daily earnings x Days of vacation. If the billing period corresponds to a calendar year, then the average number of days in a month will be 29.4. If the year was not fully worked, then the total number of all days worked is calculated.

• Basic salary amount. If an employee receives a salary not on a time-based basis, but on a piece-rate basis, and at the time of calculating vacation data for the last month there is no information, you can take information for the same month of last year.
• Allowances and additional allowances that an employee received for overtime work or for an increased number of job responsibilities. All these payments must be formalized.
• Payments and bonuses for hard work and saving resources. Payment of the bonus is carried out after the order of management. This amount is also taken into account when calculating average daily earnings.
• Additional payment for length of service, travel allowances and other payments that the employee received during the year.

Important! All these amounts are taken into account without taxes paid on them and contributions to the Pension Fund; based on the results obtained, the full daily earnings are calculated.

As a result, based on the total amount received, the average daily earnings are calculated, and it must be multiplied by the amount of vacation. The result will be the amount of compensation for paid leave that the employee must receive in hand on the first day.

Calculation of compensation for leave upon dismissal

Compensation is due for unused vacation

If an employee quits without using the required paid leave, the company must pay him compensation for all vacation days. If before this the employee has not gone on vacation for several years, all these compensations must be summed up.

If a full calendar year has been worked, the enterprise pays compensation for 28 vacation days, taking into account the average daily earnings for the period worked. If less than a year has passed since hiring or the last vacation, then payments are calculated based on time worked.

In this case, days worked that are less than half a month will not be taken into account, and if there are more, the number of months will be rounded up. All compensation for unused vacation must be paid on the day of dismissal. The company makes a full payment to the employee and issues it.

If an employee has already received vacation pay for the whole year, but has not completed the allotted time, the company has the right to withhold the balance from his salary upon final payment. Paid leave is one of the important benefits of official employment, and the employer is obliged to strictly comply with legal requirements.

If his rights are violated, the employee may, after which the company will have to not only pay the required compensation, but also pay legal costs. In order to avoid unnecessary proceedings, it is necessary to carefully calculate the number of days and the amount of vacation pay required by law.

To refresh your knowledge in this area, watch the recording of the traditional spring webinar on calculating vacation pay:

Workers know about their right to, but at the same time, few are familiar with the procedure for calculating the agreed type of rest, as well as the number of days for which they can claim.

Moreover, in some cases, even HR employees experience difficulties, especially if the employee’s working period is shifted for one reason or another. That is why, in order to avoid incidents when providing time off from work to the required extent, this issue is covered by law.

Legislative regulation of the issue

According to the norms defined by law, a worker can count on rest, both between shifts and weekly, and the annual basic one in the amount of 28 days in calendar terms on the basis of Article 115 of the Labor Code of the Russian Federation.

At the same time, in accordance with the norms established by Article 116 of the Labor Code of the Russian Federation, if working conditions at the enterprise deviate from normal or have some peculiarities, the worker is also entitled to a salary, the amount of which is approved by law.

In particular, in accordance with Article 117 of the Labor Code of the Russian Federation, if available, the minimum length of the period of release from labor duties is a full week, and on the basis of Article 119 of the Labor Code of the Russian Federation, 3 days. In the case of work in the northern regions, from 24 to 16 days, and for conditions involving increased psychological stress or other characteristics, up to 10 days, but in proportion to the length of service.

Moreover, according to the standards reflected in the Letter of the Ministry of Labor No. 861-7, both the main leave and the additional one, in general, are annual holiday by summing up the specified periods, taking into account certain features reflected in Letter of the Ministry of Labor No. 14-2/B-1045 and implying the provision of time of legal absence from the workplace only for work actually carried out under the specified conditions.

But the main rest is calculated based on the norms enshrined in Rules No. 169, but taking into account certain circumstances. In particular, the length of employment at the enterprise for at least six months, the length of administrative leave per calendar year and use, if it was provided. That is, according to Article 121 of the Labor Code of the Russian Federation, only periods during which the employee directly worked or was released, for example, during illness, will be taken into account.

Opening hours

In accordance with Article 122 of the Labor Code of the Russian Federation, rest is provided to each worker annually, but taking into account the planned rest periods reflected in the priority schedule.

Moreover, during the first year of employment, an employee can count on rest of a full duration equal, in accordance with Article 115 of the Labor Code of the Russian Federation, to 28 days already in six months, but again taking into account the schedule. But for the second and subsequent years, the time of release from duties is granted without taking into account the period worked, respectively, also on the basis of the schedule.

At the same time, in a number of cases specified in the Labor Code of the Russian Federation, an employee may be granted an annual right to temporary release from work duties and before the expiration of six months. In particular, the company’s management is obliged to satisfy the employee’s request for unscheduled rest in the following situations:

The law also allows for the possibility of registering annual leave for ordinary employees who do not belong to preferential categories, but only in agreement with management, for example, in the event of family problems and for a period that can be calculated in proportion to the time worked.

What is a billing period

Within the framework of the law, a billing period is considered to be a certain length of time that is taken into account for the implementation of accruals or other actions.

For example, the calculation period specifically for vacations is a calendar or working year, depending on what this concept is used for. Let’s say that to calculate holiday pay payments, the last 12 months are taken into account, for which the actual average earnings are calculated in accordance with Article 139 of the Labor Code of the Russian Federation.

In turn, when calculating days off from work, this indicator is calculated completely differently, moreover, some difficulties may arise in determining it. In particular, according to Article 121 of the Labor Code of the Russian Federation, the length of service that grants the right to annual rest includes the following periods:

At the same time, according to Article 121 of the Labor Code of the Russian Federation, the length of service, on the basis of which the number of days is calculated, don't turn on the following days:

• time spent on maternity leave;
• removal from duties due to the fault of the worker, for example, due to failure to undergo periodic medical examination. examination or termination of a license or other documents, for example, a driver’s license.

Also, according to Letter of the Ministry of Labor No. 14-2/B-1045, the time of release from work duties, which is in addition to the existing annual one, is provided only during employment precisely in conditions that deviate from the norm, and on the basis of which the actual agreed days are provided. That is, in fact, the length of the agreed vacation will not be the same 7 days, but possibly less if during the year the employee was sick or used part of the main rest.

Counting order

Essentially, calculating the quantity annual leave does not cause any particular difficulties, given that you just need to determine from which calendar date to count 28 days. Moreover, if one of the holidays specified in Article 112 of the Labor Code of the Russian Federation occurs during the holiday, the period of release from work will be extended according to the number of holidays.

Here's the calculus extra time exemption from work duties has its own nuances. In particular, to begin with, the working days of the worker are taken into account, that is, from the moment of admission to the day of rest. Then, from the agreed period of time, days of incapacity for work, if any, are excluded, as well as other periods of absence from the enterprise, for example, the same administrative leave.

If the worker has been employed for a full year corresponding to 12 months, then additional leave is granted in full, for example, for 7 days.

If the employee was absent for two months, then rest is accordingly provided only for 10 months, by making the following calculations:

• 7 / 12 = 0,58;
• 0,58 * 10 = 5,8.

Moreover, if during the calculation the day is not complete, in accordance with Rule No. 169 rounding applies, which in this case will lead to 6 days of rest.

Not fully worked out billing period

According to the norms defined by Article 115 of the Labor Code of the Russian Federation, the time of release from work is issued in full equal to 28 days in calendar terms after six months of employment, taking into account weekends and sick leave.

Moreover, in accordance with Article 121 of the Labor Code of the Russian Federation, during the period granting the right to legal rest, don't turn on:

That is, if a worker was absent for several months during the year due to the use of the above periods of time, the working period, which begins its counting from the moment of employment, shifts by the number of days equal to the absence.

For example, an employee was hired by the company on February 17, 2015, for the period from 2015 to 2016. the vacation was used in full, and for the period from 2016 to 2017. the vacation was scheduled to be provided in January. At the same time, during the working year, the worker used the right to be released from work duties at his own expense equal to 2 months, which automatically led to a reduction in the total time for calculating vacation by 45 days and, as a result, to a reduction in annual rest time.

Example

For each month of employment, a worker on average Allowed 2.33 days of legal rest based on the following calculations:

• 28 days are divided by the calendar number of months equal to 12: 28 / 12 = 2,33.

If the employee is given leave in full, then the above calculation is not made due to the fact that it is not necessary.

If employee's working period decreases, for example, by one and a half months, then the following actions should be taken:

• 12 — 1,5 = 10,5
• 10,5 * 2,33 = 24,46.

At the same time, in accordance with paragraph 35 of Rules No. 169, surpluses of less than half are excluded, which ultimately leads to the length of the annual vacation equal to 24 days.

Before maternity leave

In accordance with Article 260 of the Labor Code of the Russian Federation, an employee in a special situation before or immediately after childbirth, as a measure of additional support, is granted the right in full and without taking into account the length of service in the company. That is, in essence, a woman is provided with rest in advance, which in some cases can lead to some difficulties.

In particular, if she has been employed for only 4 months, an employee, when going on maternity leave, will receive the right to rest for 28 days, while based on the period worked, she is allocated only 9 days:

• 4 * 2,33 = 9;
• 28 -9 = 19.

Moreover, taking into account that in order to give birth, a woman is provided with time, which, according to the norms of Article 121 of the Labor Code of the Russian Federation, is included in the total time of employment for calculating the duration of the period of release from work, 140 days will be added to the already existing 4 months and, in general, will amount to 8.

Thus, by the time she goes on leave before giving birth, the woman will be given 19 days in advance (28 - 9), but at the end of the sick leave, the difference between the actually earned and the vacation provided on a preferential basis will be already 9 days:

• 8 * 2,33 = 18,64 = 19;
• 28 — 19 = 9.

That is, in fact, when leaving, a woman will have to work only 4 months to cover the difference between the leave provided in advance and the time actually worked, after which she will have the right to annual rest in the general manner.

For information on the rules for granting the right to annual periods of release from work duties, see the following video:

There is always a final calculation, in the foreground of which is the calculation of compensation for unrealized vacation. It is paid taking into account vacation days for the entire period of work. In this publication, we will talk about how to calculate the number of vacation days upon dismissal, doing it quickly and competently.

Since compensation payments are calculated by multiplying the number of days of unused vacation by average daily earnings, the reliability of the amount received depends on the correct calculation of these indicators.

How to calculate vacation days upon dismissal

The law does not establish a specific algorithm for calculating vacation days to be paid upon termination of an employment contract. Usually, when making such calculations, they adhere to the positions set out in the “Rules on regular/additional leaves” dated April 30, 1930 and their duration established by the Labor Code of the Russian Federation.

When an employee is dismissed, whose work experience in one place exceeded 11 months, and vacation was not granted, compensation for the year is calculated. The same amount of compensation is provided to employees who worked from 5.5 to 11 months, if the dismissal took place due to the liquidation of the enterprise as a whole, its divisions, or a significant reorganization of the company.

For example, an employee who worked for the company from March 26, 2016 to February 28, 2017, i.e. 11 months, quits. and 2 days. Vacation duration is 28 days. Since more than 11 months were worked, the entitlement to vacation was the number of days provided for by law - 28.

If the period of activity does not exceed 11 months, vacation days are calculated in proportion to the number of months of vacation experience in a part-time working year using the formula:

H to = N / 12 x K ohm - H dio, where

– H to – number of vacation days that must be paid;

– N – legally established standard of vacation days due per year;

– K om – number of months of work;

– H dio – number of days of vacation already taken.

The employee got a job on June 1, 2015, worked until February 29, 2016, taking part of his vacation in December (10 days), the total duration of which was 28 days. Let's calculate the number of unrealized vacation days using the proposed formula:

• H to = 28 / 12 x 9 – 10 = 10.97 days.

If, maintaining the same initial data, a minor employee is dismissed, then the calculation will include a vacation duration of 30 days:

• H to = 30 / 12 x 9 – 10 = 12.5 days.

For a teacher entitled to a 56-day vacation, the calculation will be as follows:

• H to = 56 / 12 x 9 – 10 = 31.99 days.

Thus, the duration of the entitlement vacation plays a key role in the calculation.

About rounding the amount of calculated vacation days

The law does not regulate the mandatory rounding of the obtained value, but the letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17 notes that it is possible to round the number of vacation days at the initiative of the employer, incl. up to whole units. But this can be done without applying arithmetic rules, but based on the interests of the staff.

Example

The established duration of vacation is 28 days. Situation: an employee who has 1 month is resigning. worked experience. The number of days of entitlement leave per month is 2.3333 days (28/12). Due to the inconvenience of using periodic fractions in calculations, the employer has the right to round the resulting value. In this case, rounding:

• to hundredths, determine the value of 2.34 days;
• up to tenths – 2.4 days;
• up to whole – 3 days.

How to calculate the number of months of vacation: features

To correctly calculate vacation days upon dismissal , You should remember the specificity of establishing the number of months in the vacation period. When calculating a period in this way, generally accepted arithmetic rules are followed: if the number of days remaining after determining full months does not exceed half a month, they are excluded from the calculation, and if exceeded, they are rounded to the whole month. Please note that the Rules do not clarify the term “half a month”. However, based on the examples presented in the document, employers in practice take 15 days for half a month, regardless of their number in the month. In addition, the calculation of the period involves billing periods, not calendar ones.

Example

An employee hired on 01/03/2016 leaves on 05/19/2016. The work period was 4 months. and 16 days. 16 days (› 15) are rounded to the nearest month, resulting in 5 months for further calculation.

We explained how to calculate the number of vacation days upon dismissal. We would like to add that employees who have worked for at least 11 months. and those dismissed for any reason receive compensation in full for the year, which does not contradict the Labor Code of the Russian Federation, since annual paid leave is necessarily included in the vacation period, amounting to a total of a full working year.