Online vacation pay calculator 2022

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Each employee working under an employment contract has the right to paid leave of 28 days annually. Payroll accountants and employees themselves are interested in correctly calculating the amount of vacation pay. We will provide the rules for calculating vacation pay in 2022 and tell you how to do this using an online calculator.

Online vacation pay calculator in 2022

The vacation pay calculator from the Kontur.Accounting service will help you calculate the amount of payments for various types of vacations, taking into account sick leave, time off, and changes in salary. The calculator is available free of charge and without registration; its calculations meet all legal requirements. It's very easy to use:

In the “Initial data” tab, indicate the vacation period, its type and the boundaries of the billing period. Indicate exclusion periods and salary increases, if any.
In the “Pivot Table” tab, enter data on monthly accruals to the employee for the billing period.
In the “Results” tab, you will see the amount of vacation pay and the approximate amount of personal income tax to be withheld (to accurately calculate personal income tax, you need to take into account deductions, taxes and charges).

The calculation will take a couple of minutes. If you work under an employment contract, add our calculator to your “Bookmarks” and you can always find out the amount of your vacation pay. If you are an accountant for a company, you will appreciate the ease of working with the calculator. Kontur.Accounting has many other tools for accounting and payroll.

Free calculators for sick leave, maternity leave, and vacation pay are our open access widgets. If you want to quickly and easily calculate salaries, keep records and send reports via the Internet, register in the online service Kontur.Accounting. The first 14 days of work for each new user are free.

When can an employee take vacation?

Vacation pay is a cash payment to an employee before a vacation; it represents the employee’s average salary for days of rest. The rules for granting vacations are prescribed in Chapter 19 of the Labor Code of the Russian Federation. In a calendar year, an employee can take 28 days of vacation - break this period into parts or use it entirely. By law, you can take your first vacation after 6 months of continuous work in one place. But by agreement with management, vacation can be taken earlier. If an employee has been working for more than a year, leave can be taken at any time.

When an employee goes on vacation, the accounting department accrues vacation pay to him. Another case when this needs to be done is the dismissal of an employee: then he receives monetary compensation for unused vacation days. If an employee does not go on paid leave for more than two years, this is a gross violation of labor organization rules, even if the employee agrees to receive vacation pay instead of the vacation itself.

Additional leave

The employees listed in Art. 116 Labor Code of the Russian Federation:

employed in hazardous and hazardous industries;
with irregular working hours;
working in the regions of the Far North, territories equivalent to them, and in other regions of the North, where the Republic of Kazakhstan and percentage increases in wages are established;
performing work of a special nature and others.

At the discretion of the employer, additional paid leave is also provided to employees who do not have to be provided with it, but then the procedure must be prescribed in a collective agreement or local regulation. Unlike regular vacations, non-working holidays are excluded from the calendar days of additional paid vacation.

In what cases are average earnings calculated upon dismissal?

At the moment of completion of cooperation with the employee, a full payment is made to him. In addition to the salary amount, the resigning employee must be accrued:

Compensation for the remainder of the vacation (if any) that was not used (part 4 of article 84.1, part 1 of article 127, part 1 of article 140 of the Labor Code of the Russian Federation).
Dismissal benefits if the employment relationship was terminated for certain reasons (Article 178 of the Labor Code of the Russian Federation).

IMPORTANT!
Severance pay is required to be given to all employees leaving the organization due to optimization of the number of employees or closure of the company. The exception is those who were accepted for a period of up to 2 months. However, this does not deprive the company of the opportunity to include conditions for additional payments to this category of personnel in its internal regulations.

Severance pay is due:

1. Upon dismissal due to the closure of an organization or a reduction in the number of staff :

in the amount of average earnings for the first month after termination of the employment contract;
in the amount of average earnings for the second month after dismissal - provided that the dismissed person was unable to find a job and received official unemployed status;
in special circumstances, by decision of the employment service - for the third month after termination of the employment contract, and for workers in the Far North, it is possible to increase the time of payments to 5 months .

2. In other circumstances of dismissal, benefits may be paid in the amount of two weeks’ average earnings. This:

conscription into the army;
rupture of cooperation due to changes in working conditions that make it impossible to continue;
dismissal due to refusal to move to a workplace in another region;
worker's medical care indications;
dismissal due to the return of a previously departed employee on the basis of a judicial act.

Thus, calculating average earnings per day is necessary in all of the above cases.

Deadlines for payment of vacation pay, personal income tax and contributions

The general rule for paying vacation pay is no later than three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). If an employee goes on vacation on Monday, Rostrud considers Friday to be the deadline for payment (letter of the Ministry of Labor dated July 30, 2014 No. 1693-6-1).

There is a question: is personal income tax withheld from vacation pay and are insurance premiums paid? The law says yes. Contributions must be calculated in the same month in which vacation pay was accrued and paid no later than the 15th day of the following month. And we withhold personal income tax when paying vacation pay and transfer it to the budget no later than the last day of the month.

Special calculation of vacation pay in working days

Before this, we counted vacation pay in calendar days. Employers accrue vacation in working days in two cases:

seasonal workers,
if a person works under an employment contract that is valid for up to two months.

Formulas:

Amount of vacation pay in working days = Average daily earnings × Number of working days of vacation

Average daily earnings = Actual accrued wages / Number of working days according to the calendar of a 6-day working week

In fact, accrued wages are payment for the work that the employee received from the first day of work until the start of vacation.

Example 4. Calculation of vacation pay for a seasonal worker

The employee goes on vacation for 12 working days. The actual accrued wages amounted to 600,000 rubles. The number of working days according to the calendar of a 6-day working week for six months is 111 days.

Average daily earnings: 600,000 rubles / 111 days = 5,405.41 rubles

Vacation pay: 5,405.41 rubles * 12 days = 64,864.92 rubles.

How to calculate vacation pay

First of all, the accounting department designates the billing period for which vacation is due and calculates the employee’s total earnings for this time. Total earnings include: wages, bonuses, allowances and additional payments, payments for special working conditions, income in kind. Total earnings do not include: financial assistance, sick leave, maternity leave, business trips, reimbursement of food expenses.

After this, you need to calculate your average daily earnings. If an employee has worked for the previous 12 months without excluded periods (sick leave, time off), then the average daily earnings are calculated according to the formula approved in Government Resolution No. 922:

Average daily earnings = Total earnings / 12 × 29.3 (average monthly number of calendar days).

If the employee worked for less than a year and/or there were excluded periods in the work, then the average daily earnings are calculated differently. First, we find out the number of days in months worked completely:

Number of days in fully worked months = number of months × 29.3 (average monthly number of calendar days).

Then we find out the number of days in each month that are not fully worked out.

Number of days worked in a month = (Number of calendar days of the month - Days of excluded periods) × 29.3 / Number of calendar days of the month.

After this, we sum up all the found values and obtain the number of days in the billing period. After this we can calculate the average daily earnings:

Average daily earnings = Amount of payments in the billing period / Number of calendar days taken into account when calculating total earnings.

Example of vacation pay calculation No. 1

Employee Ogurtsov works at Krasny Kon LLC; in 2022 he earned 480,000 rubles, receiving 40,000 rubles every month. For January–March 2022, Ogurtsov received 135,000 rubles. He takes a vacation from April 9 to April 22, 2022 - for 14 days.
The billing period is from April 1, 2022 to March 31, 2022. During the billing period, Ogurtsov was not sick and did not take time off.
Total earnings = 40,000 × 9 + 135,000 = 495,000 rubles.
Average daily earnings = 495,000 / (12 × 29.3) = 1,407 rubles 85 kopecks.
Vacation pay = 1,407.85 × 14 = 19,709.90 rubles.
Personal income tax was withheld from vacation pay at 13% = 2,562 rubles.
Ogurtsov received 19,709.90 – 2,562 = 17,147.90 rubles.

Example of vacation pay calculation No. 2

Employee Ershova worked for the individual entrepreneur Creep for a pay period of 7.5 months - from August 19, 2022 to March 31, 2022. During this period, she earned 320,000 rubles and plans to take a vacation for 5 days - from April 15 to April 19, 2022. At the same time, in January she took sick leave for 8 days.
Creep's accountant calculates the total number of days in months worked entirely: 29.3 × 6 = 175.8 days.
Then calculates the number of days in months partially worked:
(30 – 17) × 29.3 / 31 = 12.3 days;
(31 – × 29.3 / 31 = 21.7 days.
Adds up the amounts and gets the total number of days worked: 175.8 + 12.3 + 21.7 = 209.8 days.
Average daily earnings = 320,000 / 209.8 = 1,525.26 rubles.
Vacation pay = 1,526.26 × 5 = 7,626.3 rubles.
Personal income tax is withheld in the amount of 991 rubles, and Ershova receives 6,635.3 rubles.

Algorithm for calculating average daily earnings and accrual of vacation pay

1. Determine the list of payments made to the employee.

The calculation of average daily earnings includes payments prescribed in the regulations of the organization that were accrued to the employee in the billing period. The source of these payments does not matter. But a number of charges are not included in this list:

various social payments in the form of financial assistance, travel, training, etc. (clause 3 of the Resolution);
payment for business trips, downtime, periods of incapacity, etc. (clause 5 of the Resolution);
compensation for the use of personal property in work, etc.

2. Select the billing period.

The calculation period for vacation pay is 12 calendar months before the vacation.

Important! A calendar month is the period from the 1st to the 30th or 31st of the month (for February - from the 1st to the 28th or 29th, depending on the year). For example, if the vacation falls in November 2022, then the billing period will be 11/01/2018 - 10/31/2019.

There are situations when in the 12 months preceding the vacation the employee had no earnings or did not actually work. In this case, clause 6 of the Resolution prescribes calculating the employee’s average daily earnings from the amount of income received for the previous period, similar to the calculated one. If in fact the employee did not work and did not receive wages both in the billing period and in the period preceding it, then the average daily earnings are calculated based on earnings accrued for the actual days of work in the month when the event occurred in connection with which the average daily earnings are retained (p 7 Regulations).

When calculating vacation pay, periods and amounts paid during these periods are taken into account when the employee was present at the workplace in accordance with the work schedule under the employment contract. According to paragraph 5 of the Resolution, when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

the employee was accrued disability benefits or “maternity” payments;
the employee did not work due to downtime for which the employer is to blame, or for reasons that cannot be influenced by either the first or the second, etc.

3. Calculate average daily earnings.

To calculate payment for vacation, which is provided in calendar days, the average daily earnings are determined as wages for the billing period, divided by 12 and 29.3. Where 12 are the months of the billing period, and 29.3 is the average monthly number of calendar days.

If there are months not fully worked in the billing period, the average daily earnings are calculated as follows:

earnings for the billing period / (29.3 x number of months fully worked + number of calendar days in months not fully worked)

The number of days of an incompletely worked calendar month = 29.3 / the number of calendar days of an incompletely worked month x the number of calendar days worked in this month (clause 10 of the Resolution).

4. Withhold personal income tax, pay vacation pay, and calculate contributions.

The amount of vacation pay is determined by multiplying the average daily earnings by the number of calendar days of vacation. When the vacation pay calculation is done, you need to allocate personal income tax and pay the employee the amount minus tax.

According to Art. 136 of the Labor Code of the Russian Federation, vacation pay is paid no later than three days before the start of the vacation. For personal income tax purposes, the day vacation is paid is the day the employee receives income. The deadline for tax payment is until the last calendar day in the month of payment of vacation pay (Article 226 of the Tax Code of the Russian Federation). Read how to correctly reflect vacation pay in 6-NDFL.

Contributions from the amount of vacation pay must be accrued in the month of their accrual. The deadline for transferring contributions to the budget is until the 15th day of the month following the accrual of vacation pay (Article 431 of the Tax Code of the Russian Federation).

How to calculate vacation pay for holidays

When calculating vacation pay, holidays are excluded. If an employee takes leave for the May holidays, then they are not included in the number of vacation days and, accordingly, are not paid (Article 120 of the Labor Code of the Russian Federation). But the employee will be able to rest a day longer. In this case, weekends and holidays postponed by the Government of the Russian Federation to other dates are included in vacation and paid (Article 112 of the Labor Code of the Russian Federation).

Example of calculating vacation pay No. 3

Employee Tsvetkov has been working at Mart LLC for 7.5 months, during the billing period he earned 360,000 rubles (Total earnings). He takes leave from April 29 to May 13, 2022.
Tsvetkov will rest for 15 days, but will receive vacation pay only for 13 days, since May 1 and May 9 are not included in the calculation and are not paid. At the same time, the remaining days off - May 3 and May 10 - will be paid.
During the billing period, Tsvetkov was not sick and did not take time off.
Average daily earnings = 360,000 / (12 × 29.3) = 1,023 rubles 89 kopecks.
Vacation pay = 1,023.89 × 13 = 13,310.57 rubles.
Personal income tax was withheld from vacation pay at 13% = 1,730 rubles.
Tsvetkov will receive 13,310.57 – 1,730 = 11,580.57 rubles.

Are previous holiday pay taken into account when calculating?

No, they are not taken into account, just like (clause 5 of the Regulations approved by Decree of the Government of Russia dated December 24, 2007 No. 922):

other payments based on average earnings (except for those paid during periods of feeding the child);
sick leave, maternity leave;
payments for periods of downtime due to the fault of the company or for reasons beyond anyone’s control;
payments for the period of a strike in which the employee did not participate, but could not perform his labor functions because of it;
payments for additional days off to care for children with disabilities and people with disabilities since childhood;
payments provided by law during periods of release from work, subject to full or partial retention of wages.

See also “Are travel allowances included in the calculation of vacation pay?”

Let us now consider an example of calculating average earnings for vacation pay, as well as the amount of vacation pay themselves based on it.

Compensation for unused vacation

A resigning employee receives not only wages for days worked, but also monetary compensation for unused vacation. The calculation for this compensation is the same as when calculating vacation pay for a partially worked period. First, we find out the average daily earnings, then multiply this amount by the days of unused vacation. The Labor Code teaches that for each month worked in full, an employee is entitled to 2.33 days of vacation. That is, we must multiply the number of full months worked by 2.33 and round to the nearest whole number in favor of the employee. There is one nuance in calculating compensation: if you are dismissed after the 15th, the current month is considered a full month. If you leave before the 15th day, the month is not taken into account at all.

An example of calculating compensation for unused vacation
Employee Kotov worked for 9 months and resigned on April 20, 2022. The number of vacation days will be 10 × 2.33 = 23.3 days, rounded to 24 days.
Kotov’s average daily earnings was 1,700 rubles, which means compensation for unused vacation will be 1,700 × 24 = 40,800 rubles. Minus personal income tax (40,800 × 13% = 5,304 rubles), Kotov will receive 35,496 rubles in compensation for unused vacation.

Results

Vacation pay is calculated on the basis of payments for the full year before the month of vacation. Calculate the average daily earnings and multiply it by the number of vacation days. Not all payments and not all days are included in the calculation of the vacation base. If the average monthly earnings are less than the minimum wage, vacation pay is calculated based on the minimum wage, and not on actual payments.

Sources:

Labor Code of the Russian Federation
Decree of the Government of the Russian Federation dated December 24, 2007 No. 922

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