How to quickly calculate vacation pay. Calculation of vacation pay in non-standard situations. The formula for calculating vacation, how vacation pay is paid

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

First, calculate how much you received in the last twelve months, then divide this number by the number of months in a 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 now you receive 10,000 rubles a month. The first four months you were paid 7,000 rubles each. It turns out that over the past 12 months you have 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 out, 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 that were worked out in the last month is multiplied by 1, 4. The resulting works are summed up, and the earnings of incomplete 12 recent months, after which the resulting number is multiplied by the number of vacation days.

For example, if in 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 \u003d 8298.75, that is, he will receive 8,298 rubles and 75 kopecks.

And the last thing: it must be remembered that the above calculations take into account only those incomes that are accrued to the employee for fulfilling his job duties; at the same time, dividends, material assistance, 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, the timing of the provision of vacation is also regulated by the Labor Code. During vacation, the employee retains not only average earnings but also the place of work. If work in production is harmful, dangerous, stressful, additional vacation days are paid.

Instruction

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

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

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

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

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

• Employees under the age of 18. In this case, the duration of the 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 holiday period holidays fall, they are added to the number of vacation days, but are not paid.

Calculation parameters

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

Billing period

One of the main quantities for determining the size of vacation pay is the billing period. It is he who determines how much vacation pay is accrued. If the employee's work time at the enterprise exceeds one year, then this value will be 12 months, while the month is considered to be the period from the first to the last day of the month inclusive. So, 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) day. This rule is also preserved when calculating vacation, which begins in the current year and ends in the next. In this case, the period for which vacation pay should be accrued will also be equal to the twelve previous months.

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

Change in 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 settlement period in the collective agreement, for example, make it six months, but in this case you will have to recalculate vacation pay twice (for a year and for the period of time that is set), 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 billing period. If an employee honestly worked the whole year for his salary, then it is quite simple to do this: you only need to multiply the salary by 12, but, as a rule, this situation is quite rare. Usually, an employee receives various additional payments in addition to the salary. 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 the working conditions and regime: additional payment for harmful, as well as difficult conditions, regional coefficients, payments for work on holidays and weekends, overtime. Thus, the statement that the district coefficient is charged on vacation pay will not be entirely true, 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 labor activity. These can be various social payments: subsidies for food, travel, education, one-time bonuses for an anniversary or other holidays. Also, the amounts paid to the employee during business trips, sick leave, weekends to care for a disabled child, that is, already paid on the basis of average monthly earnings, are not taken into account. Thus, answering the question of whether vacation pay is accrued on vacation pay, we can state: unfortunately, no. The previous vacation period or maternity leave will not be included in the payment.

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

Vacation pay bonuses

Of course, at each enterprise, employees receive 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 the employee receives a monthly bonus for the number of sales and, together with it, for the amount of revenue, then 12 bonuses of the first and second types are included in the calculation;
• also, one for each indicator, the vacation pay calculation 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 of its monthly parts;
• bonus, which is accrued based on the results of work for the full calendar year, and the bonus for the length of service are taken into account in full even if they were accrued after the vacation.

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

1. Bonuses based on hours actually worked. They are included in the calculation of vacation pay in full.
2. Premiums that do not take into account this factor. In this case, to calculate payments, the amount of the 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 for teachers calculated?

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 the vacation, which varies from 40 to 56 calendar days, when calculating the amount of vacation pay, along with salary based on salaries, additional payments for teaching hours, combination of positions, degrees and titles, class management and management of classrooms. In addition, this also includes surcharges 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 earnings that an 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 amount received 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 29.4, but since in 2013 the number public holidays increased, the relevant amendments were made to the Labor Code. For example, the average daily earnings for a person with a salary of 250,000 rubles for the reporting period will be:

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

This calculation will be correct if the employee has completed the billing period.

Average daily earnings for a month not fully worked

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

average daily earnings \u003d earnings that are included in the calculation: (29.3 x the number of fully worked months + those days that were actually worked in incomplete 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 between the number of calendar days and days excluded from the paid period in the month.

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

How to calculate holiday pay

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

1. The employee was granted leave for 28 days. from 07.05.2015. Billing period 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 another vacation from 04/16/2015 on 28 k.d. In the billing period from 03/01/2014 to 03/31/2015, she was on vacation throughout October, and from December 12 to 21 she was on sick leave, that is, 10 months were actually worked out. 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 amount to 31330.04 rubles, that is, 1118.93 x 28.

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

The reason for accruing vacation pay for employees of enterprises and organizations is the order of the head. 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 attached to the order in 2014 is drawn up in accordance with the approved form T-60 (“Note-calculation for granting leave”). All of the listed forms of documents were put into effect by the State Statistics Committee of the Russian Federation (Resolution No. 1 dated 05.01.2014).

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

Formula:

Amount of vacation pay \u003d 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, in accordance with clause 2 of the Regulation 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 is 29.3 (amendments to Article 139 of the Labor Code dated April 2, 2014 No. 55-FZ).

Excluded from the total income of the employee should be payments during his absence. Namely, when:

• wages were retained for the employee, except for breaks used to feed the child;
• the employee was paid disability, pregnancy and childbirth benefits;
• took place at the enterprise forced downtime arising through no fault of the employee or other external objective reasons;
• in connection with the strike, the employee was unable to perform his duties, but did not take part in it;
• the employee used additional paid holidays to care for a disabled child;
• the employee was released from the performance of duties with the preservation of wages (in whole or in part), or without remuneration (clause 5 of Resolution 922).

The method for calculating the average daily earnings is as follows:

Formula:

Average daily earnings \u003d (Amount of accrued salary (including bonuses, allowances, length of service, etc.) / 12 months) / 29.3

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

Calculation period

The calculation period is 12 months preceding the date of registration of the employee's vacation, and the average number of calendar days of the month is 29.3. If the 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 fulfill his duties, and the calculation will be made in several stages.

Formula:

Average daily earnings \u003d amount of accrued payments / number of days of the billing period

The number of days for the billing period is calculated by summing up 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 not full months calculated upon the fact of the presence of the employee at the workplace, according to orders, instructions, sick leave, etc.

Formula:

The number of days not fully worked = (29.3 / number of calendar days of the month) X number of calendar days of hours worked

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

The rate of insurance premiums 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. (Articles 8, 10 of the Federal Law No. 212-FZ, clause 1 of 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 an expense on wages for the purpose of taxing profits, which is regulated by paragraph 7 of Art. 255, paragraph 4 of Art. 272 of the Tax Code of the Russian Federation. With this size insurance premium attributed to other expenses, which is determined by subparagraph 1, 45 paragraph 1 of Art. 264, subparagraph 1 of paragraph 7 of Art. 272 of the Tax Code of the Russian Federation.

Vacation pay examples

Example A

An employee of the enterprise 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, the monthly salary according to staffing- 18000 rubles. In May last year, the employee was on vacation for 29 days (from the 1st to the 29th).

Payroll for given month:

18000 rub. / 18 days x 2 days = 2000 rubles

Number of days worked in the period:

29.3 days / 31 days x 2 days = 1.89 days

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

18000 rub. / 21 days x 18 days = 15428.57 rubles

The number of days of the month that were worked during the period:

29.3 days / 30 days x 26 days = 25.4 days

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

Average daily earnings are calculated as follows:

RUB 197,428.57 / 320.29 days \u003d 616.41 rubles.

Vacation pay will be:

RUB 616.41 x 28 d. = 17259.36 rubles.

Personal income tax to be withheld:

RUB 17259.36 x 0.13 \u003d 2243.72 rubles.

The amount payable to the employee is:

RUB 17259.36 - 2243.72 rubles. = 15015.64 rubles.

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 use this opportunity before the expiration of the six-month period (Article 122 of the Labor Code). The duration of such leave must be agreed 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 the days of the prescribed vacation. As a rule, employers do not interfere with such a situation, since they have the legal right to withhold from the employee's salary the amount of debt for days not worked (Article 137 of the Labor Code).

Calculations for vacation pay in this case will be calculated in a different way than in a situation with full working out of the prescribed period. The "Regulations on the peculiarities of the procedure for calculating the average wage" provides for similar methods of calculation. In particular, if the employee for the calculation period (and before it) does not have the fact of calculating wages for the days worked, average value earnings will be calculated taking into account wages for the actually worked days of the month in which the vacation is issued. The average daily earnings will be calculated by analogy with the method of calculating wages for days in months not fully worked out.

Example B

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

Vacation pay will be calculated as follows:

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

The average daily earnings will be: 17,000 rubles. / 17.01 days \u003d 999.41 rubles.

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

To pay personal income tax, you must withhold: 13,991.74 rubles. x 0.13 \u003d 1818.93 rubles.

The amount to be paid to the employee is: 13991.74 rubles. - 1818.93 rubles. = 12172.81 rubles.

Registration of leave in the case of a transferred employee

The situation with the accrual of vacation pay to an employee transferred from another enterprise is similar to the calculations carried out for early leave. In accordance with Art. 72.1 of the Labor Code, the 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 the length of service and payments at the previous place of work, since the transfer (according to clause 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 involves a full calculation: all payments and compensations are carried out, including for unused vacation.

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

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

Accrual of vacation pay to 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. At separate category employees, their duration may be different, i.e. vacation at the main place of work (56 days) exceeds the duration of the vacation of a part-time worker (28 days).

The employer is not obliged to pay for days in excess of the prescribed vacation to the 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 invited 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 leave at the main place of work.

Many Russians are already beginning to think about where and how they will hold spring holidays and are planning summer vacation. At the same time, the issue of vacation pay is of particular relevance. This material devoted to the procedure for calculating vacation pay.

The amount and method of calculating vacation pay depends on how much you have worked at this place of work, what additional bonuses and payments you received, whether you took sick leave during the billing period, etc. For the billing period, they take 12 months preceding the upcoming month of going on official leave.

Vacation pay calculation

1. In the case of a fully completed billing period

In practice, it is not common, but it is still considered the basic formula for calculating the average daily earnings (SDZ)

SDZ \u003d ZP / (12 months * 29.4)

RFP- salary received for the full billing period (12 months)

12 months- the number of months in the billing period

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

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

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

SDZ \u003d 45 000 * 12 / (12 * 29.3) \u003d 1 537.1

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

It is important to note that in this example we did not take into account that an employee could take sick leave, go on business trips, which is not taken into account when calculating vacation pay, or receive bonuses and remunerations that are included in the remuneration system and, accordingly, are included in overall size wages for the billing 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 ill from the 15th to the 23rd (9 days). The salary accrued to him for the billing period \u003d 495,000 rubles for 11 full months and 45,000 * 7 / 22 \u003d 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.

Determine how much vacation pay should be accrued to an employee.

Calculation for an incomplete month of days

OD=30-9=21 days

KNM=29.3/30*21=20.51 days

Vacation calculation

SDZ \u003d 509 318.18 / (11 * 29.3 + 20.51) \u003d 1,485.7 rubles

The amount of vacation pay \u003d 14 * 1485.7 \u003d 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. Similarly, if an employee received additional bonuses, payments (other than social benefits), which are included in the wage system, his vacation pay will be greater.

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

• holiday 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 amount of remuneration and payments issued for the worked billing period;
• when determining the average income, they are not included in the calculation;
• compensation and payments social character: travel expenses, material assistance, money received from educational institutions;
• bonuses that are not officially included in the system of remuneration for work;
• interest received from deposits or dividends from shares, loans.

3. If the billing period is not fully worked out

The calculation of the average daily earnings (SDZ) is made according to the following formula:

SDZ \u003d ZP / (KPM * 29.3 + ∑KNM)

KPM – total number months worked by an employee

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

KNM \u003d 29.3 / KD * OD

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

OD – total number calendar days that have been worked.

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

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

For what period is vacation granted and from what day it is 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, which is counted from the date of employment.

If an employee has worked for a whole year and was not on vacation, then he just needs to get a vacation for that 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 the employee has not rested even once in 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 letting an employee go on vacation for 2 years in a row. Therefore, it is worth providing unused vacations in chronological order, although clear guidance on this occasion no.

The employee also has the right to ask to be given some of the unused vacation on time that is not provided for by the schedule. If the authorities agree, they will release the employee, he has such rights.

Length 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 duration 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.

Additional days of rest are also received by employees for periods of business trips, temporary disability, passing a session at a university.

How many vacation days an employee gets for each month worked

To determine how many vacation days are required 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 for each month 28/12 = 2.33 vacation days.

There are also some workers (teachers, doctors, researchers), whose main vacation does not last 28 days, but 36, 42, 48 or 56.

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

Practical example of calculation on 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 it is a number with a fraction. Only seasonal workers and those who work part-time employment 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).

How many vacation days accumulate per month - the representative of the Ministry of Labor of the Russian Federation will tell in the video below:

How is it calculated if several months and an incomplete month are worked out

Consider how leave is calculated for an incomplete month worked if the employee worked in 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 the partial part of the 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 has worked for 8 months.

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

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

How are fractions rounded when counting?

If fractions are obtained, then they must be indicated in the note-calculation. 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