How to quickly calculate vacation pay. Calculation of vacation pay in non-standard situations. Vacation calculation formula, how vacation pay is paid

He will be paid vacation pay, he can do it himself. How to count for yourself?

First, calculate how much you received in the last twelve months, then divide this number by the number of months in the year (12), and then divide again by the average number of days in a month (which equals 29.4 days). Multiply the resulting number by the number of days, and you will get the number of vacation pay that you are entitled to.

Let's say you now receive 10,000 rubles a month. For the first four months you were paid 7,000 rubles. It turns out that over the last 12 months you received: 7000*4+10000*8 = 108,000 rubles. This amount is divided first by 12 and then by 29.4: 108,000: 12: 29.4 = 306.12. That is, your average per day is 306 rubles 12 kopecks. Now we multiply this number by 28 vacation days (for most). We have 306.12*28 = 8571.36. In total, you should receive 8571 rubles 36 kopecks.

In cases where the last month was not fully worked, vacation pay for the last 12 months is calculated as follows: 11 months is multiplied by 29.4 (the average number of days in a month), and the number of days worked in the last month is multiplied by 1. 4. The resulting products are summed up, and the earnings of less than 12 are divided by the sum. last months, after which the resulting number is multiplied by the number of vacation days.

For example, if over the last 12 months he received 100,000 rubles, but 20 days were not enough for 12 working months, that is, he worked for 11 months and 10 days, his salary is calculated as follows: 100,000: (11*29.4+10*1 ,4)*28 = 8298.75, that is, he will receive 8,298 rubles and 75 kopecks.

And lastly: it is necessary to remember that in the above calculations only those incomes that are accrued to the employee for fulfilling his or her duties are taken into account. labor responsibilities; in this case, dividends, financial assistance, and loans that were accrued in these months are not taken into account.

Sources:

• How is 30 days counted?
• Calculation of vacation pay in 2013

In accordance with Article 114 of the Labor Code of the Russian Federation, all employees are provided with annual paid leave of at least 28 calendar days. The procedure for payment and terms of granting leave are also regulated by the Labor Code. During vacation, the employee retains not only average earnings, but also a place of work. If work in production is harmful, dangerous, or stressful, additional vacation days are paid.

Instructions

In accordance with Article 136 of the Labor Code of the Russian Federation, payments must be made three days before the start. If these days fall on weekends or holidays, payments should be made the day before. In cases of delay, he has the right to postpone it to any time convenient for him or receive compensation in the amount of 1/300 of the refinancing of the Central Bank of the Russian Federation for each overdue day of payments.

28 calendar days of vacation can be divided into two or three parts, but one of them must last 14 calendar days.

Vacation compensation can only be received for those days that exceed the required 28 calendar days, although in practice everything happens completely differently. If an employee wishes to receive payment for vacation and continue to work, he must apply and submit it for consideration.

Every person looks forward to such a pleasant event as annual leave. Moreover, it becomes doubly pleasant if you realize: for the time when you enjoy life, you will also be paid. It will be useful for everyone to know how vacation pay is calculated. This knowledge, among other things, will help you correctly calculate your vacation time and acquire certain material benefits.

According to the Constitution, in Russia every working person has the right to rest for 28 days (calendar) once a year, which will be paid for by the employer. This pleasant time is called regular vacation and does not depend on the work regime or schedule. There are certain categories of citizens who are provided with additional days of rest. These include:

• Workers who are under 18 years of age. In this case, the duration of vacation will be 31 days.
• Civil servants - their vacation lasts 30 days.
• Employees of educational and children's institutions - 48 days.
• Workers working in hazardous industries. They are given an additional three days.

In case in vacation period If there are holidays, they are added to the amount of vacation pay, but are not paid.

Calculation parameters

• duration of the billing period - this value will directly depend on the employee’s length of service, but in any case cannot exceed 12 months;
• earnings during the billing period;
• average daily earnings;
• the final amount of vacation pay.

Billing period

One of the main quantities for determining the amount of vacation pay is the billing period. It is he who determines how much vacation pay is accrued. If the employee’s working time at the enterprise exceeds one year, then this value will be 12 months, while a month is usually considered to be the period from the first to the last day of the month, inclusive. Thus, the calculation will be made from the 1st to the 30th (31st) day of each month, excluding February. In this case, the calendar month will be from the 1st to the 28th (29th). This rule also applies when calculating vacations that begin in the current year and end in the next. In this case, the period for which vacation pay must be accrued will also be equal to the twelve previous months.

However, there are often cases when an employee whose work experience at the enterprise is less than this period goes on vacation. How are vacation pay calculated in this case? If an employee has been working in an organization for less than one year, then the period for which these payments are calculated continues from the first working day before last day month preceding the vacation.

Changing the billing period

It should be noted that the organization has the right to change this order. This possibility is provided for by the Labor Code of the Russian Federation. To do this, you need to officially fix the length of the pay period in the collective agreement, for example, make it six months, but in this case you will have to recalculate vacation pay twice (for the year and for the period of time that is established), and then compare these amounts. The thing is that, according to the law, the amount of vacation pay cannot be less than the amount that is calculated based on annual earnings.

Earnings accrued for the billing period

Another component without which vacation pay cannot be calculated is earnings that are accrued for the pay period. If an employee honestly worked the whole year for his salary, then this is quite simple: you just need to multiply the salary by 12, but, as a rule, this situation is quite rare. Typically, in addition to the salary, the employee also receives various additional payments. In particular, the amount of earnings includes bonuses, allowances for length of service, for class and combination. This can also include compensation payments that are related to working conditions and conditions: additional payment for harmful and difficult conditions, regional coefficients, payments for work on holidays and weekends, overtime. Thus, the statement that a regional coefficient is calculated on vacation pay will not be entirely correct, since it is initially included in the amount of earnings, taking into account which they are calculated.

On the other hand, the amount of income for the billing period does not include amounts not related to work activities. These can be various social payments: subsidies for food, travel, training, one-time bonuses for anniversaries or other holidays. Also, amounts paid to the employee during business trips, sick leave, and days off to care for a disabled child are not taken into account, that is, already paid based on the average monthly earnings. Thus, answering the question of whether vacation pay is calculated against vacation pay, we can state: unfortunately, no. The previous vacation period or maternity leave will not be included in the payment.

In addition, holiday pay is subject to the same contributions and taxes as wage, therefore, answering the question of whether contributions to vacation pay are accrued, we can say: yes, they are accrued. This includes personal income tax and mandatory social insurance contributions.

Bonuses when calculating vacation pay

Of course, at every enterprise, employees are awarded bonuses. As a rule, these amounts are also taken into account when calculating vacation pay, but some of them are included in it, while others are not. In this case, it all depends on the type of award:

• the monthly bonus is included in the amount of vacation pay, one for each item, that is, if an employee is given a monthly bonus for the number of sales and along with it for the volume of revenue, then 12 bonuses of the first and second types are included in the calculation;
• also, one for each indicator, the calculation of vacation pay includes bonuses for a period exceeding a month, but not the entire billing period (quarterly, semi-annual);
• if the premium exceeds the billing period, then accruals occur for each monthly part;
• bonus, which is awarded based on the results of work for a full calendar year, and the long service bonus are taken into account in full even if they were accrued after the vacation.

In the event that an employee has not worked for the enterprise for a full twelve months, bonuses are divided into two categories:

1. Bonuses that are awarded based on hours actually worked. They are included in the calculation of vacation pay in their entirety.
2. Awards that do not take this factor into account. In this case, to calculate payments, the amount of bonus accrued in the billing period is divided by the number of working days (according to the production calendar) and multiplied by the working days actually worked.

How are vacation pay calculated for teachers?

Teachers are representatives of the profession who are provided with certain benefits, so the calculation of vacation pay has its own characteristics. In this case, in addition to the duration of vacation, which varies from 40 to 56 calendar days, when calculating the amount of vacation pay, along with salary, additional payments for teaching hours, combination of positions, academic degrees and titles, class management and management of classrooms. In addition, this also includes additional payments for checking written work and other bonuses and rewards.

Average daily income for a fully worked month

Another value that you need to know to calculate vacation pay is the average salary that the employee receives per day. In order to calculate it, the amount of earnings that was accrued for the billing period is divided by twelve. The resulting amount is also divided by a fixed amount - a number corresponding to the average monthly number of calendar days. Starting from 04/2014, it is 29.3. Previously, this constant was considered to be 29.4, but since in 2013 the number holidays increased, corresponding amendments were made to the Labor Code. For example, the average daily earnings for a person with a salary for the reporting period of 250,000 rubles will be:

250,000 rubles: 12 months. : 29.3 work. days per month = 711.04 rubles per day.

This calculation will be correct if the employee has fully worked out the pay period.

Average daily earnings for a month not fully worked

If the employee did not work the pay period in full or there were payments in it that are excluded from the amount of earnings, the average daily earnings are calculated using the following formula:

average daily earnings = earnings that are included in the calculation: (29.3 x the number of fully worked months + those days that were actually worked in partial months).

In this case, these days can be calculated using the formula:

actually worked calendar days = 23, 9: number of days (calendar) in this month x the difference in the number of calendar days and days excluded from the paid period in the month.

If the employee had no payments at all before he went on vacation, the average daily earnings will be equal to the monthly tariff (salary): 29.3.

How to calculate vacation pay

And now, finally, we come to the most important thing - a conversation about how vacation pay is calculated. Everything is done quite simply. To do this, an amount equal to the average daily earnings must be multiplied by the days of vacation provided. Now let’s try to use an example to understand how vacation pay is calculated.

1. The employee was granted leave for 28 days. from 05/07/2015. The billing period is from 01.04. 2014 to March 31, 2015 was fully worked out, and the amount of payments amounted to 260,000 rubles. The average daily earnings in this case will be equal to 739.48, that is, 260,000: 12: 29.3. The amount of vacation pay in this case is 20705.44, that is, 739.48 x 28.

1. The employee is granted regular leave from April 16, 2015 for 28 days. In the billing period from 03/01/2014 to 03/31/2015, she was on vacation for the entire month of October, and from December 12 to 21, she was on sick leave, that is, she actually worked for 10 months. The amount of payments amounted to 350,000 rubles. Since she was on sick leave for 10 days in December, she actually worked 21 days (31 - 10), which means that the average monthly number of days in an incomplete month will be 19.8 (29, 3: 31 x 21). The average daily earnings will be 1,118.93 rubles, that is, 350,000: (29.3 x 10 + 19.8). Vacation pay will be 31,330.04 rubles, that is, 1,118.93 x 28.

As you can see, nothing complicated. Now, when preparing for your vacation, you can easily figure out how vacation pay is calculated and correctly distribute the expected amount.

The reason for making accruals for vacation pay for employees of enterprises and organizations is the order of the manager. The document is drawn up according to unified form T-6 (for a single case) or T-6A (for several workers). The calculation of vacation pay in 2014 attached to the order is drawn up according to the approved form T-60 (“Note-calculation on the provision of vacation”). All of the listed document forms have been put into effect by the State Statistics Committee of the Russian Federation (Decree No. 1 of 01/05/2014).

Calculations for calculating vacation pay amounts are made taking into account the average total salary for the period of 12 months preceding the vacation. The average salary of the employee is taken into account, which was actually accrued and paid, according to the time worked and without taking into account the working hours. The calculation is carried out taking into account calendar months, from the 1st to the 30th or 31st.

Formula:

Amount of vacation payments = average daily earnings X number of vacation days

Calculation of average daily earnings

The amount of an employee’s daily earnings is determined as the ratio of the accrued total salary (all payments are taken into account, according to clause 2 of the Regulations on the peculiarities of calculating average earnings) for a period of 12 months and the average number of calendar days, which is determined by law. In 2014, this figure was 29.3 (amendments to Article 139 of the Labor Code on April 2, 2014 No. 55-FZ).

Payments during the period of absence should be excluded from the employee’s total income. Namely in the case when:

• the employee’s earnings were maintained, except for breaks used to feed the child;
• the employee was paid benefits for disability, pregnancy and childbirth;
• occurred at the enterprise forced downtime that arose through no fault of the employee or other external objective reasons;
• due to the strike, the employee was not able to perform his duties, but did not take part in it;
• the employee used additional paid days off to care for a disabled child;
• the employee was released from performing duties with the preservation of wages (in whole or in part), or without payment (clause 5 of Resolution 922).

The method for calculating average daily earnings is as follows:

Formula:

Average daily earnings = (Amount of accrued salary (including bonuses, allowances, length of service, etc.) / 12 months) / 29.3

This formula can serve as a conventional method of calculation, since in practice the accountant has to use more complex ways calculation. This is due to the fact that the employee could be on sick leave or on vacation during the period. This means it cannot be taken into account that all 12 months have been fully worked out.

Calculation period

The calculation period is taken to be 12 months preceding the date of registration of the employee’s leave, and the average number of calendar days of the month is 29.3. If an employee has worked for less than 12 months, the calculation algorithm will be more complicated. The accountant will need to exclude from the average earnings periods during which the employee did not perform his duties, and the calculation will be made in several stages.

Formula:

Average daily earnings = amount of accrued payments / number of days in the billing period

The number of days for the billing period is calculated by summing the days of fully and partially worked months.

Formula:

Number of days of fully worked months = number of fully worked months X 29.3

days full months are calculated based on the employee’s presence at the workplace, in accordance with orders, instructions, sick leave, etc.

Formula:

Number of days not fully worked = (29.3/number of calendar days of the month) X number of calendar days of time worked

Please note that income tax is payable individual and insurance premiums, in accordance with paragraph 1 of Art. 210, paragraph 1, art. 224, paragraph 1, 2, 4, 6 art. 226 Tax Code of the Russian Federation; Art. 7, 8 Federal Law dated July 24, 2009 No. 212-FZ; clause 1 art. 5, paragraph 1, 2 art. 20.1 of the Federal Law of July 24, 1998 No. 125-FZ.

The size of insurance premium rates depends on whether the amount of total payments to the employee, accrued on an accrual basis from the beginning of the period, exceeds the established limit of 624 thousand rubles. (Article 8, 10 of Federal Law No. 212-FZ, clause 1 of the Decree of the Government of the Russian Federation of December 10, 2012 No. 1276).

Payment labor activity an employee not related to the reproduction or acquisition of fixed and intangible assets can be recognized as a salary expense for profit tax purposes, which is regulated by clause 7 of Art. 255, paragraph 4 of Art. 272 of the Tax Code of the Russian Federation. When this size insurance premium classified as other expenses, as defined in subparagraph 1, 45 clause 1 of Art. 264, subparagraph 1, paragraph 7, art. 272 of the Tax Code of the Russian Federation.

Examples of vacation pay calculation

Example A

An employee of the company, Sidorov, was placed on paid leave from May 25, 2014 for a period of 29 calendar days. Sidorov’s work experience is more than 3 years, his monthly salary is according to staffing table– 18,000 rubles. In May last year, the employee was on vacation for 29 days (from the 1st to the 29th).

Payroll calculation for given month:

18,000 rub. / 18 d. x 2 d. = 2000 rub.

Number of days worked in the period:

29.3 in. / 31 in. x 2 in. = 1.89 in.

In September 2013, Sidorov was on sick leave for 4 days, and his earnings for this period were:

18,000 rub. / 21 d. x 18 d. = 15428.57 rub.

Number of days of the month that were worked during the period:

29.3 in. / 30 in. x 26 in. = 25.4 in.

For 12 months of the period, wages and days actually worked will be:

Average daily earnings are calculated as follows:

RUB 197,428.57 / 320.29 d. = 616.41 rub.

The amount of vacation pay will be:

RUB 616.41 x 28 d. = 17259.36 rubles.

Personal income tax that will be withheld:

RUB 17,259.36 x 0.13 = 2243.72 rub.

The amount to be paid to the employee is:

RUB 17,259.36 – 2243.72 rub. = 15015.64 rub.

Calculation of vacation pay for early leave

After 6 months of work at the enterprise, the employee has the right to paid leave, but he can take advantage of this opportunity before the expiration of the six-month period (Article 122 of the Labor Code). The duration of such leave must be agreed upon with the employer.

At the same time, the law (letter of Rostrud dated December 24, 2007 No. 5277-6-1) does not prohibit the use of all days of the required vacation. As a rule, employers do not interfere with this situation, since they have the legal right to withhold from the employee’s salary the amount of debt for unworked days (Article 137 of the Labor Code).

Calculations for vacation payments in this case will be calculated in a different way than in a situation with full working out of the required period. The “Regulations on the specifics of the procedure for calculating average wages” provide for similar calculation methods. In particular, if the employee does not have the fact of accrual of wages for days worked during the calculation period (and before it), average value earnings will be calculated taking into account wages for actually worked days of the month in which the vacation was taken. Average daily earnings will be calculated by analogy with the method of calculating wages for days in months not fully worked.

Example B

The employee takes leave from 05/19/2014 for a period of 14 days, having worked at the enterprise for less than a full month (from 05/01/2014 to 05/18/2014). The accrued wages for this period amounted to 17,000 rubles.

The calculation of vacation pay will be as follows:

The number of days in the calculation period will be equal to 29.3 / 31 days x 18 days = 17.01 days.

Average daily earnings will be: 17,000 rubles. / 17.01 d. = 999.41 rub.

total amount vacation pay: 999.41 rub. x 14 d. = 13991.74 rub.

To pay personal income tax, you must withhold: RUB 13,991.74. x 0.13 = 1818.93 rub.

The amount payable to the employee is: RUB 13,991.74. – 1818.93 rub. = 12172.81 rub.

Registration of leave in case of a transferred employee

The situation with accrual of vacation pay to an employee transferred from another enterprise is similar to calculations carried out for early vacations. In accordance with Art. 72.1 of the Labor Code, an employee has the right, upon written application, to transfer to work for another employer.

To calculate the average amount of earnings, it is not necessary to use the data of length of service and payments at the previous place of work, since the transfer (according to paragraph 5 of Article 77 of the Labor Code) is the basis for terminating the contractual relationship between the employee and the former employer. This means that it requires full payment: all payments and compensations are made, including for unused vacation.

The algorithm for calculating the average employee’s earnings in this case will be as follows:

• counting actual days worked;
• determining the amount of payments for a given period;
• counting the number of calendar days worked;
• calculation of average daily earnings;
• determination of the payment amount.

Accrual of vacation pay for a part-time worker

According to Article 286 of the Labor Code, persons working part-time, the next leave must be granted simultaneously with the leave issued at the main place of work. U separate category workers, their duration may be different, i.e. vacation at the main place of work (56 days) exceeds the duration of vacation for a part-time worker (28 days).

The employer is not obliged to pay for days in excess of the required vacation for a part-time worker. However, it is prohibited by law (Article 286 of the Labor Code) not to provide extended leave. In such cases, the employee is asked to take part of the vacation without pay. This requires his written application, documents from the main place of work confirming the timing of the granting of leave at the main place of work.

Many Russians are already beginning to think about where and how they will spend their spring holidays and are planning with all their might summer vacation. At the same time, the issue of vacation pay also becomes particularly relevant. This material is devoted to the procedure for calculating vacation pay.

The amount and method of calculating vacation pay depends on how long you worked at a given place of work, what additional bonuses and payments you received, whether you took sick leave during the pay period, etc. The billing period includes the 12 months preceding the upcoming month of going on official leave.

Vacation pay calculation

1. In the case of a fully worked out billing period

In practice, it is not often found, but is still considered the basic formula for calculating average daily earnings (ADE)

SDZ=ZP / (12 months*29.4)

Salary– salary received for the full pay period (12 months)

12 months– number of months in the billing period

29,4 – the average number of days in one month.

Important! April 2, 2014 at Labor Code amendments were made, which still remain relevant: the average monthly number of calendar days is 29.3.

For example, an employee’s salary is 45,000 rubles per month

SDZ= 45,000*12/(12*29.3)= 1,537.1

If the vacation is 14 days, then the vacation pay will be equal to 21,520 rubles.

It is important to note that in in this example we did not take into account that the employee could take sick leave, go on business trips, which is not taken into account when calculating vacation pay, or receive bonuses and rewards that are included in the remuneration system and, accordingly, are included in overall size wages for the pay period.

2. Consider an example of calculating vacation pay when an employee was on sick leave for some time during the billing period

The employee must go on vacation in February 2018 for 14 days. In January of this year, he was sick from the 15th to the 23rd (9 days). The salary accrued to him for the billing period = 495,000 rubles for 11 full months and 45,000 * 7/22 = 14,318.18 for the month when the employee was sick. That is, for the entire billing period, the employee’s salary amounted to 509,318.18.

Let's determine how much vacation pay the employee should be accrued.

Calculation for an incomplete month of days

OD=30-9=21 days

KNM=29.3/30*21=20.51 days

Vacation calculation

SDZ=509,318.18/(11*29.3+20.51)= 1,485.7 rubles

Amount of vacation pay = 14 * 1485.7 = 20,800 rubles

As can be seen from the example, the vacation pay of an employee who took sick leave is slightly less than the vacation pay of an employee who worked the entire period without a temporary disability certificate. Likewise, if an employee received additional bonuses or payments (except for social benefits) that are included in the remuneration system, his vacation pay will be greater.

In accordance with the Labor Code of the Russian Federation, time is not included in the billing period (even when receiving earnings), if during this period:

• vacation funds;
• organized strikes;
• travel allowances;
• disability benefits;
• benefits in connection with childbirth or pregnancy;
• downtime.

Payments included in the calculation of vacation pay

• the total volume of remunerations and payments issued during the worked pay period;
• when determining average income is not included in the calculation;
• compensation and payments social nature: travel costs, financial assistance, money received from educational institutions;
• bonuses that are not officially included in the remuneration system;
• interest received from deposits or dividends from shares, loans.

3. If the billing period is not fully worked out

Average daily earnings (ADE) are calculated using the following formula:

SDZ = ZP / (KPM*29.3 + ∑KNM)

KPM – full number months worked by the employee

∑KNM– the total number of calendar days in months not fully worked

KNM = 29.3/CD * OD

KD – total calendar days in a month (for example, in January there are 31, and in February there are 28)

OD – total number calendar days that were worked.

Everything else is calculated using the same formulas as in the previous examples.

To earn annual paid leave, an employee must work for the organization for a certain period of time. We will tell you how many vacation days are accrued per month, and for your convenience we will provide practical examples calculations.

For what period is leave granted and from what day is it calculated?

In accordance with Art. 122 of the Labor Code of the Russian Federation, leave is granted to an employee for the past working year. This is 12 months, counting from the date of hire.

If an employee has worked for a whole year and has not been on vacation, then he simply must receive vacation for this year.

note

The legislation provides for monetary compensation for unused vacation in two cases: upon dismissal of an employee and if the vacation exceeds 28 calendar days. Read more in this

If an employee has not taken a vacation for several years, he must be provided with unused vacation for each working year. They should be included in the vacation schedule, warning the employee against signature at least 2 weeks in advance. The employee will be required to take a vacation (Article 123 of the Labor Code of the Russian Federation).

Important! Art. 124 of the Labor Code of the Russian Federation prohibits not allowing an employee to go on vacation for 2 years in a row. Therefore, it is worth providing unused vacations chronological order, although there are clear instructions on on this occasion No.

The employee also has the right to ask to be given some part of the unused vacation at a time that is not provided for in the schedule. If the management agrees, they will release the employee; he has such rights.

Duration of annual paid leave

Part 1 art. 115 of the Labor Code of the Russian Federation gives each employee the right to take annual paid leave lasting 28 calendar days. Its duration increases for the following categories of workers:

1. employed in hazardous and hazardous industries;
2. minors;
3. disabled people;
4. having irregular working hours.

Employees also receive additional days of rest for periods of business travel, temporary disability, or passing a test at a university.

How many days of vacation does an employee receive for each month worked?

To determine how many days of vacation are due for 1 month of work, you need to use a simple formula:

28 (number of days of basic paid leave) / 12 (months) = 2.33 days.

This is how many vacation days most people earn each month.

How is it calculated for those who are entitled to additional leave?

In most cases, the duration of the main vacation is 28 calendar days (Part 1 of Article 115 of the Labor Code of the Russian Federation). Employees earn 28/12 = 2.33 vacation days for each month.

There are also some workers (teachers, doctors, research fellows), whose main vacation lasts not 28 days, but 36, 42, 48 or 56.

In such cases, you need to add up all the days of the main and additional vacations, and then calculate the number of vacation days that are earned in 1 month.

Practical example of calculation using numbers

The main vacation lasts 28 calendar days. An additional 3 days are added to the employee (this is the minimum number). The number of vacation days per month of work will be: (28+3)/12 = 2.58 vacation days.

Almost always this is a number with a fraction. Only seasonal workers and those who work on employment contracts contracts concluded for a period of less than 2 months are paid compensation at the rate of: 2 working days for 1 month of work (Article 291 and Article 295 of the Labor Code of the Russian Federation).

A representative of the Russian Ministry of Labor will tell you how many vacation days are accumulated in a month in the video below:

How is it calculated if several months and less than a month have been worked?

Let's consider how vacation is calculated for an incomplete month worked if the employee worked for the company from 09/01/2016 to 05/05/2017. This is 8 full months (09/01/2016 - 04/31/2017) plus 5 days. If an incomplete part of a month is greater than or equal to 15 days, then it is rounded up to 1 month. If less, it is discarded. 5 days from our example are not taken into account; it will be considered that the employee worked for 8 months.

The number of vacation days is determined by the formula:
the number of days counted towards vacation for each month worked, x the number of months worked.

In the example under consideration, the result will be: 2.33 x 8 = 18.64 days.

How are fractions rounded in calculations?

If you get fractions, then they need to be indicated in the calculation note. If it is more convenient for you to round, do it not according to arithmetic rules, but in favor of the employee. Round 17.78 to 18, and 10.29 to 11.

If you have any questions about the topic of the article, ask them in the comments below