How the duration of vacation is calculated: basic rules
How to calculate the number of vacation days? An employer may have such a question, for example:
- when sending an employee on vacation and issuing him vacation pay;
- payment of compensation for unused vacation upon dismissal or without it.
In both cases, the calculation of calendar days of vacation occurs according to the general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, this is the period of time provided for rest for employees of most companies.
Vacation is extended for days of illness, performance of government duties, and in some other cases (Article 124 of the Labor Code of the Russian Federation).
Some categories of workers are entitled to extended vacations by law. These include:
- employees under 18 years of age;
- municipal and civil servants;
- educational staff;
- disabled people;
- drug control officials;
- investigators and prosecutors working in areas with special climates;
- other categories of workers.
An organization can set a different vacation duration by recording this in a local document.
Study the nuances of providing additional leave using materials from our website:
- “Additional leave for irregular working hours”;
- “The Supreme Court clarified how to calculate the duration of additional vacations”.
Thus, the first thing you need to do before calculating calendar days for calculating vacation is to determine the employee’s length of service in the organization.
In general, a person can take vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can go on vacation earlier. Holidays for subsequent years are provided at any time according to the vacation sequence established by the employer.
After the length of service has been calculated, you need to determine how many days of vacation the employee is entitled to. You need to proceed from the following: with the generally accepted 28-day vacation provided in calendar days, for each month worked the employee is entitled to 2.33 days of vacation (28 days / 12 months).
How to calculate the duration of vacation when working part-time (duration of vacation when working at 0.5 times the rate)? The answer to this question was explained in detail by ConsultantPlus experts. Get free trial access to the legal system and switch to a ready-made solution.
What does severance compensation mean?
When talking about compensation for leave upon dismissal, we usually mean its most general case, which applies to absolutely all employees.
This is compensation upon dismissal in the form of vacation pay due for vacation not used during the period of work. Every employee has the right to annual paid leave, and at the time of dismissal, part of it (and sometimes even several years of leave) may be unused. Art. 127 of the Labor Code of the Russian Federation obliges to pay this part in case of dismissal, no matter what its actual duration turns out to be. The reason for termination of the employment contract does not matter when calculating compensation upon dismissal. How to calculate days of compensation upon dismissal? The duration of standard annual leave is 28 calendar days (Article 115 of the Tax Code of the Russian Federation). However, for some categories of workers it is extended (Articles 116–119, Article 348.10 of the Labor Code of the Russian Federation). Vacation pay upon dismissal is calculated based on the length of vacation that is due to a particular person, taking into account the extension, if any. Holidays do not include holidays.
The beginning of the year to which the annual leave will relate is determined individually by each employer for each specific employee - from the first day of his employment for this job (clause 1 of the Rules on regular and additional leaves, approved by the People's Commissar of the USSR on April 30, 1930 No. 169), and the end may be shifted if, during the calendar year calculated from the starting date, the employee experienced periods that were not included in this length of service (Article 121 of the Labor Code of the Russian Federation).
Calculation of compensation for dismissal in 2022 is also carried out for persons signed under a fixed-term (up to 2 months) employment contract (Article 291 of the Labor Code of the Russian Federation) or for part-time work (Article 93 of the Labor Code of the Russian Federation). For a fixed-term contract, vacation pay is calculated based on the fact that each month worked corresponds to 2 working days of vacation.
There is no need to accrue compensation for unused vacation upon dismissal to employees:
- drawn up under a GPC agreement (Article 11 of the Labor Code of the Russian Federation);
- those who worked less than half a month (clause 35 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169).
The accrued compensation upon dismissal is subject to insurance premiums, personal income tax and is paid along with other amounts due to the employee on the last day of his work activity (Article 140 of the Labor Code of the Russian Federation).
ConsultantPlus experts have made an analytical selection on legal disputes with employees regarding the payment of dismissal compensation. Get trial access to the system and find out court decisions on the most common questions.
Read about whether it is possible to receive vacation pay compensation without resorting to dismissal.
Calculating vacation time
We begin counting the length of service from the date the vacationer was hired. In other words, the calculation is carried out not according to calendar years, but according to so-called working years.
Example
For an employee employed on 04/11/2021, the first working year will be the period from 04/11/2021 to 04/10/2022, the second - from 04/11/2022 to 04/10/2023, etc.
When calculating vacation days for an employee’s worked period, we take into account the time when he:
- worked directly;
- did not actually work, but his position was retained;
- was on vacation at his own expense (but no more than 14 calendar days per year);
- forced to skip work due to illegal dismissal or suspension;
- was suspended without undergoing a mandatory medical examination through no fault of his own.
The answer to the question of whether vacation days are excluded when calculating vacation pay is partly positive. So, we exclude from the experience:
- periods of unpaid leave exceeding 14 days;
- "children's" holidays;
- time away from work without good reason.
Example
The employee was hired by the organization on 07/11/2020 and worked until 03/20/2022 without leave. He was sick from 02/12/2022 to 02/21/2022.
First, the number of months in the worked period is determined.
12 months (07/11/2020 - 07/10/2021) + 8 months and 10 days (07/11/2021 - 03/20/2022) - 10 days of illness = 20 months.
Number of vacation days: 28 / 12 × 20 = 46.67 days.
Special cases of compensation calculation
Dismissal of an employee on maternity leave
The issue of providing monetary compensation for women on maternity leave is regulated by:
- Article No. 127 of the Labor Code of the Russian Federation;
- rules on additional leaves, in particular, paragraphs 28 and 29.
For calculation use:
- the total number of vacation days for which accrual is made;
- daily average earnings of a pregnant woman.
Compensation for a part-time employee
The calculation procedure is the same as for regular employees.
Compensation for additional leave
The process of calculating monetary compensation, according to the Labor Code of the Russian Federation, is completely standard, as for regular main leave. The compensation payment is calculated as follows: the number of days of additional leave is multiplied by the average daily earnings.
How to correctly calculate the vacation period if it falls on a holiday
In Art. 120 of the Labor Code of the Russian Federation establishes a rule according to which non-working holidays that fall on vacation are not included in the vacation itself. In practice, there are two options for calculating vacation days:
- The vacation period is indicated by its start date and the number of calendar days. In this case, the employee returns from vacation 1 day later.
Example 1
Leave was granted to the employee from 03/04/2021 for 14 calendar days. March 8 is a holiday, so he should start work not on March 18, 2021, but on March 19, 2021.
- The vacation period is indicated by its start and end dates. In this case, the days of rest used are considered to be the days of the corresponding time period minus holidays.
Example 2
Leave was granted to the employee from 03/02/2021 to 03/15/2021. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls during this period, the vacation is considered to be used in the amount of 13 days.
When making calculations for vacation in an incomplete month, you should also take into account calendar days that fall within the period worked, and not just working days (actually worked). Thus, holidays, as well as weekends that do not fall under the periods listed in paragraph 5 of the Regulations approved by government decree No. 922 dated December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .
Find out how to extend your sick leave during vacation here.
Is it possible to get a vacation of 1 day? Sign up for a free trial access to K+ and find out an expert's opinion on this issue.
How to calculate vacation days in 2021-2022 (example)
Let us give an example of calculating the days of the billing period for vacation in 2022, taking into account the subtleties and nuances outlined above.
Let’s say an employee got a job at the company on June 17, 2019.
During his work period he:
- was ill from 12/04/2019 to 12/12/2019 and from 02/12/2020 to 02/19/2020;
- took vacation at his own expense from 04/07/2020 to 04/13/2020 and from 08/24/2020 to 09/13/2020;
- was on paid leave from 06/02/2020 to 06/22/2020, from 03/30/2021 to 04/19/2021, from 08/29/2021 to 09/11/2021.
On January 15, 2022, he decided to quit, having first taken off all the days that he did not use during his work.
See also “How to properly arrange leave followed by dismissal?” .
Let's see how many vacation days are due per year if the company has a standard vacation duration of 28 days.
Step 1. Determine the length of service
The total length of service from 06/17/2019 to 01/15/2022 will be 2 years 6 months and 29 days.
We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee’s place of work is retained.
Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:
- for the working year from 06/17/2019 to 06/16/2020 - 7 days (from 04/07/2020 to 04/13/2020);
- for the working year from 06/17/2020 to 06/16/2021 - 21 days (from 08/24/2020 to 09/13/2020).
The second period does not fit within the 14-day limit, which means that 7 days of excess will have to be excluded from the length of service.
Thus, the vacation period is 2 years 6 months and 22 days. Round up to full months, discarding 7 days, and we get 2 years and 7 months.
Step 2. Calculate the number of vacation days that the employee is entitled to for the specified period
This is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated 07.12 .2005 No. 4334-17) in favor of the employee. Total 73 days.
Step 3. Determine the number of unused vacation days
During his work, the employee took leave three times:
- From 06/02/2020 to 06/22/2020. This period coincided with a non-working holiday on June 12, so not 21, but 20 days of rest were used.
- From 03/30/2021 to 04/19/2021. There were no holidays here, and the vacation was 21 days.
- From 08/29/2021 to 09/11/2021. There were no holidays here either, and the vacation was 14 days.
A total of 18 days remain unused (73 – 20 – 21 – 14). Their employee can take time off immediately before dismissal - from 12/21/2021 to 01/15/2022 (including New Year holidays). So, the calculation of vacation in 2022 - an example with a detailed description, has been made.
Example of calculating severance pay
Incoming data:
- employee Ivanov V.K. salary accrued for the previous year - 253,800 rubles;
- total working days in the period - 247 days;
- the number of working days during the vacation period is 20 days.
We calculate the average daily earnings:
247 - 20 = 227 - days worked
253,800 / 227 = 1,118.06 rubles. - average daily earnings
We calculate benefits for 3 months:
1,118.06 * 20 days = 22,361.20 rub. — severance pay for 1 month
1,118.06 * 21 days = 23,479.26 rub. - average monthly earnings for 2 months
1,118.06 * 22 days = 25,597.32 rub. - average monthly earnings for 3 months
Severance pay and average monthly earnings are not subject to personal income tax, since they relate to compensation payments. However, this rule applies only if payments do not exceed 3 times the average monthly salary (for regions of the Far North, 6 times the average monthly salary). Otherwise, personal income tax must be withheld and transferred from the excess amount.
Insurance contributions for severance pay and average monthly earnings are calculated in the same manner as when calculating personal income tax, that is, taking into account the limit established by law.
Important! Although compensation for leave upon dismissal is called compensation, personal income tax must be withheld from it, as well as insurance premiums must be charged.
Calculation of vacation in 2021-2022: total amount of vacation pay
Vacation pay is calculated using the formula:
OTP = SDZ × CHDO,
Where:
SDZ - average daily earnings;
NDO - number of vacation days.
Example
From March 21, 2022 to April 17, 2022, the employee was granted 28 days of vacation. The period from 03/01/2021 to 02/28/2022 has been fully worked out. An employee receives a monthly salary of 32,000 rubles. In December 2022, he was awarded a bonus of 5,500 rubles. based on the results of work for November 2021.
Salary = 32,000 × 12 + 5,500 = 389,500 rubles.
SDZ = 389,500 / 12 / 29.3 = 1,107.79 rubles.
OTP = 1,107.79 × 28 = 31,018.12 rubles.
Note! If errors are identified in the calculation of vacation pay, they should be recalculated. If you overpay, you must deduct it from the employee’s salary strictly with his consent. If you underpay, pay extra.
Non-payment or underpayment of compensation
It must be remembered that for non-payment or underpayment of the final payment to an employee on the day of dismissal, the following sanctions are possible:
- an administrative fine in the amount of 120,000 rubles or in the amount of the employee’s average annual earnings;
- deprivation of the right to hold leadership positions for a period of 1 year;
- the court may decide on forced labor for up to several years; prison term up to 1 year;
- a fine of 100,000 to 500,000 rubles if the employer refuses to pay the final payment.
How to calculate vacation pay if there is no income in the billing period?
How to calculate vacation pay for the year if the billing period includes months with no income or only those that are excluded from the calculation? Actions here will depend on the availability of income in other periods:
- if it was present in the periods preceding the calculation period, then the calculation period is shifted to those months when the income was;
- if there was no income in the previous billing periods, then the calculation is made based on the data for the days worked in the month of going on vacation;
- if there is no income even in the month of going on vacation, then the calculation is based on the salary (tariff rate).
For the first option, the formulas for calculating vacation pay will be the same as those given in the previous section.
In examples of how to calculate vacation pay for the year in the remaining cases, the formula given in the previous section will be transformed as follows:
- for the second option, from the terms shown in brackets, the one obtained as the product of the number 29.3 by the total number of months in the billing period will disappear;
- in the third option, income will be replaced by the salary (tariff rate), and instead of the part contained in brackets, the number 29.3 will have to be used.
Results
Calculating vacation days and payment for it is easy. The main thing is to know the basic rules (and, as we see, they have not changed in 2021-2022) and take into account some, for example, “holiday” nuances. The rest, as they say, is a matter of technique.
Our vacation pay calculator will help you calculate vacation pay or check your calculation.
Sources:
- Labor Code of the Russian Federation
- Decree of the Government of the Russian Federation dated December 24, 2007 No. 922
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Is it possible to check online?
It is possible to check the manual calculation of compensation upon dismissal via the Internet. To do this, you will need to enter into the appropriate program all the information it requests, taking into account the features described above. The program will process the entered data and issue the estimated amount of compensation.
If you doubt your calculations, use the Ready Solution from ConsultantPlus. Get trial access to the system and learn for free how to calculate and pay compensation for unused vacation upon dismissal of an employee.
