Calculation of the number of vacation days in 2021-2022 - example


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.

An employee on maternity leave works part-time: how leave is assigned

The Ministry of Labor explained how annual leave is assigned and paid to an employee who, while on maternity leave, works from home on a part-time basis.

Letter No. 14-2/OOG-8519 dated October 25, 2018 notes that part-time work does not entail for employees any restrictions on the duration of annual basic paid leave, calculation of length of service and other labor rights.

Calculation of length of service giving the right to annual paid leave is carried out according to the norms of Article 121 of the Labor Code of the Russian Federation. According to this rule, the length of service that gives the right to annual basic leave also includes the time of actual work.

This means that time spent working part-time while on parental leave is included in the length of service that entitles you to annual paid leave.

The Labor Code of the Russian Federation also does not provide for the provision in kind of incomplete annual paid leave, i.e. in proportion to the time worked in a given working year. Vacation, regardless of the time worked in the working year, is granted in full, i.e. set duration.

However, an employee is not allowed to be on two vacations at the same time, granted for different reasons.

In order to exercise the right to annual leave, the employee must interrupt parental leave. An interrupted vacation can subsequently be resumed.

BUKHPROSVET

By law, pregnant employees have the right to demand a reduction in production standards or a transfer to easier work that eliminates the impact of adverse production factors. To do this, the employee is required to provide an application and a corresponding medical report (Article 254 of the Labor Code of the Russian Federation).

Until a pregnant woman is given another job, she is released from work while maintaining the average earnings for all working days missed as a result at the expense of the employer.

When a pregnant employee is transferred to another job, she retains the average earnings for her previous job. When pregnant women undergo mandatory medical examinations in medical organizations, they also retain the average earnings at their place of work.

Before or after maternity leave, a woman, at her request, is granted annual paid leave, regardless of her length of service with the employer (Article 260 of the Labor Code of the Russian Federation).

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.

How the number of days is calculated

Vacation involves the absence of an employee from the workplace, but maintaining all the conditions provided for in the employment agreement, including his position. In some cases, vacations are paid based on average earnings. The duration of the rest period is determined by the type of break from work. The following options are available:

  • Basic annual;
  • For expectant mothers;
  • Additional;
  • For child care;
  • Unpaid, due to personal circumstances;
  • Designed for learning.

The number of vacation days is calculated depending on the specific type of vacation and the characteristics of its provision in accordance with the Labor Code of the Russian Federation.

Annual leave

The main leave must be issued to each employee of the organization annually (Article 114 of the Labor Code). Anyone who has worked in a company for more than 6 months has the right to it (Article 122 of the Labor Code). In some cases specified in this paragraph, vacations may be granted before the expiration of the allotted period.

Vacation for subsequent years is given in accordance with the approved schedule, which is formed by the employer, based on the production conditions in the company. The order of priority is mandatory for both the administration and the worker.

This is paid leave, the amount of payment is determined based on average earnings. The duration of rest, in accordance with Article 115 of the Labor Code of the Russian Federation, must be at least 28 days . They are calculated in calendar form, the period includes weekends, but does not add up to holidays. Some categories of citizens are granted extended basic rest (for example, teachers).

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:

  1. 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.

  1. 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.

Part-time: vacation

Every year, part-time employees are granted leave according to generally established rules:

  • The duration of leave for part-time work is not limited by virtue of Art. 93 of the Labor Code of the Russian Federation: employees have the right to rest from work 28 days a year;
  • calendar days of vacation do not include non-working holidays (Article 120 of the Labor Code of the Russian Federation);
  • Employees go on vacation in accordance with the priority - a vacation schedule approved for the calendar year no later than 2 weeks before its start (Article 123 of the Labor Code of the Russian Federation).

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.

Vacation and calculation of vacation time for part-time work

Let us dwell in more detail on the issue of calculating the so-called vacation experience, which must be worked out in order to receive vacation. The legislator does not introduce any special rules for calculating length of service for workers for whom a part-time work regime has been introduced, so you need to focus on the provisions of Art. 121 Labor Code of the Russian Federation. According to this norm, the length of leave includes any time of work and rest, with the exception of time away from work for unexcused reasons and time spent on parental leave.

Let's look at an example. A citizen works 2 days a week - accordingly, the following days will be included in the length of service:

  • Monday and Wednesday - as working hours;
  • Tuesday, Thursday, Friday, Saturday, Sunday - like days off.

IMPORTANT! The only exception is when it comes to additional leave granted for work in harmful or dangerous conditions. In this case, the length of service giving the right to leave should include only the days actually worked under such conditions.

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.

Billing period

Used to calculate vacation pay. This is 12 calendar months preceding the one in which the worker will rest. Or 12 preceding the calculation interval, if there was no earnings in it.

If the employee has not worked for a year, the time taken from the day of reception until the last day of the month preceding the one in which the employee intends to rest.

Example

Milling operator, Zimin E.A., got hired on 02/14/2017. From May 21, 2018, he goes on vacation for 28 days. For the calculation, the period from 02/14/2017 to 04/30/2018 is taken.

The intervals when the worker actually performed labor duties are taken into account. Weekends and holidays within such periods are also taken into account.

Defined by:

Drasch. = Mtotal*29.3 + 29.3: Dcalend*Drab.

Where:

Mfull. – number of full months;

Dcalend. – number of calendar days of the month;

Dpris. – the number of calendar days during the period of performance of labor duties, including weekends and holidays.

Silantiev I.V., rested for 28 days from 06/04/2018. From June 2022 to May 2018, 610,704 rubles were accrued. In the absence of gaps requiring exclusion, the average daily earnings will be: 610704:12:29.3 = 1736.93 rubles. The payment amount will be: 1736.93*12 = 20843.14 rubles.

Example

Dementyeva A.Yu., hired several years ago, works 4 hours a day. From March 19, 2018, she is going to rest for 28 days. From March 2017 to February 2022, she was accrued 365,150.4 rubles, of which 31,256 were vacation pay.

  1. Determine full months.

There are 10 of them. Billing period: from 03/01/2017 to 02/28/2018.

August, September Dementyeva A.Yu. worked part-time: from August 7, 2017 to September 3, 2022, the employee took rest at the expense of the employer.

  1. We determine the estimated number of calendar days in August and September.

In August:

29.3:31*6 = 5.7 days.

In September:

29.3:30*27 = 26.4 days.

  1. Determine the total number of days.

10*29.3+5.7+26.4 = 325.1 days.

  1. We calculate vacation pay.

(365150.4-31256):325.1*28 = 28757.44 rub.

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.

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