Are vacation pay taken into account when calculating sick leave?

How are payments calculated for sick leave?

Since 2022, the employer will calculate and pay benefits only for the first 3 days of illness.
The rest of the money is transferred directly to the employee by the Social Insurance Fund. Read more here. The calculation of payment for a certificate of incapacity for work (LS) is based on several indicators:

• Average daily wage (ADW);
• Calendar days of employee illness (CDS);
• The patient's insurance period in percentage terms (SS).

Knowing all the necessary primary information, the amounts due for payment on sick leave are calculated using the following formula:

OB = SDO × KDB × SS

The number of days of incapacity for work is confirmed by the sick leave certificate of a full-time employee, drawn up in accordance with all the rules.

The amount of payment for a certificate of incapacity for work depends on the length of work experience:

The Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” dated December 29, 2006 No. 255-FZ explains in detail the sources of education and methods for calculating the amount of the average daily wage.

Average earnings in case of business trips

Often employers agree to pay something like moral compensation for the inconvenience caused by the business trips themselves. In addition, the days themselves spent on such travel are considered irregular. This means that it is impossible to accurately calculate the number of hours.

There are situations when a citizen is assigned to an area for which increased coefficients are applied.

For such periods, the accountant carries out calculations using the following scheme:

1. The daily earnings for a subordinate are multiplied with a bonus coefficient. It depends on the rules established specifically for a particular organization.
2. If a business trip involves an increased locality coefficient, the result is multiplied by this coefficient.
3. The result is multiplied with the exact number of days spent on a business trip. The indicator can be easily found out by studying the detailed report provided by the employee. Arrival and departure notes are carefully studied. Weekends and holidays that fall within this period are also subject to accounting.
4. The last step involves deducting the amount of taxes levied on such payments.

What does average daily earnings consist of?

Labor legislation has formulated and enshrined the cliché for calculating average earnings for benefits.

SDO = SZRV / 730 days,

where SZRV is the amount of actual remuneration of the employee for the entire estimated time.

The basis for calculating the determination of average daily earnings includes all actual wage accruals, subject to contributions to the Social Insurance Fund, for an estimated time period equal to two calendar years preceding the year of the occurrence of the disability event. When determining the amount of payment for sickness in 2022, you should take into account all wages accrued in 2022 and 2022.

To calculate payment for the period of incapacity, the total total value of the accrued wages in each calendar year of the calculated time is taken into account in an amount not exceeding the maximum value of the accrued base of insurance contributions:

Data on the amounts of accrued wages for past years are provided by the employee in a certificate in form 182n.

For rules and requirements for issuing a certificate for calculating payment for a certificate of incapacity for work (form 182n), see the material “Certificate for sick leave from a previous place of work.”

ConsultantPlus experts explained how to calculate sick leave if the employee has not provided a certificate from his previous place of work. Get trial access to the system for free and upgrade to a ready-made solution.

Find out more about how to calculate sick leave in this article.

Determining the amount of payments to be taken into account

To calculate average earnings, you should take into account all types of payments provided for in the remuneration system and used by the employer. In this case, the sources of payments do not matter (clause 2 of the Regulations). Such payments include, in particular:

• wage;
• bonuses and rewards;
• payments related to working conditions and working hours (coefficients and percentage increases in wages, additional payments for work under harmful and (or) dangerous and other special working conditions, at night, on weekends and non-working holidays).

To calculate average earnings, social payments and other payments that do not relate to wages (for example, material assistance, payment for the cost of food, travel, training, utilities, recreation) are not taken into account. The basis is clause 3 of the Regulations.

When calculating average earnings, the amounts accrued for the billing period specified in paragraph 5 of the Regulations are also excluded.

Do vacation pay count toward sick leave?

The answer to a question that interests many: “Are vacation pay taken into account when calculating sick leave?” provided by Russian legislation.

The calculation of average daily earnings for sick leave includes all actual payments for the estimated time period, from which contributions to the Federal Social Insurance Fund of the Russian Federation are calculated and paid (according to paragraph 2 of Article 14 of the Law of December 29, 2006 No. 255-FZ and the Decree of the Government of the Russian Federation “On Approval of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity" dated June 15, 2007 No. 375).

Vacation pay is subject to these contributions. This means that vacation pay accrued and received in a specific billing period is taken into account when calculating sick leave to calculate the average daily earnings.

What indicators can affect the amount of vacation pay?

Many Russians are interested in the question of whether vacation funds paid to a citizen not for hours worked at the workplace are taken into account, and what factors in general may influence the amount of accrued vacation funds.

By law, the management of companies operating in the Russian Federation is obliged to comply with the general rules defined by the Labor Code of the Russian Federation. This document details the methodology for calculating employee earnings, as well as the algorithm for calculating vacation pay. The accountant of the enterprise must be guided by these points and provisions when calculating benefits.

For calculating vacation pay, the calculation period is considered to be a calendar year; however, it is not enough to simply take the amounts paid to the citizen during this time. The following indicators will also need to be taken into account:

• citizen's work experience;
• the total number of days on sick leave for the year;
• whether the employee was on maternity leave or took rest days at his own expense;
• how much the next vacation is used;
• amount of additional payments and bonuses.

All of the above indicators must be taken into account, as they can affect the final amount. We’ll talk further about whether vacation pay paid in the previous period is included in the calculation.

Calculation of sick leave if there was a vacation (example)

Staff employee Emelyanov A.A. submitted a sick leave note to the economic service of the organization with a mark of the period of incapacity for work from February 6 to February 20, 2022 (15 calendar days). The employee's insurance coverage as of the onset of illness is 10 years. During the billing period, payments were made to A. A. Emelyanov:

Sick leave accruals

The rules for calculating payment for sick leave can be found in the article “Maximum amount of sick leave in 2020 - 2022.”

About the procedure for granting leave

Taking into account the following nuances is important for the second party when issuing regular paid vacations to subordinates:

1. Vacation cannot be less than 28 days in the calendar. Holidays and weekends are excluded from the scheme.
2. During dismissal, you cannot do without compensation for vacation not used previously.
3. The right to leave is given to any employees with one year of continuous service.
4. Three days before the start of the holiday is the maximum time for which citizens should receive the compensation due.
5. If a subordinate himself refuses to rest, additional compensation is due. Money is issued after sending a corresponding application from the employee in writing.
6. It is permissible to accrue such compensation for several calendar periods. It is prohibited to replace the main regular vacation with cash transfers; this is only possible for additional periods of rest.

There are three cases when the ban applies to any type of vacation:

• Harmful, dangerous working conditions.
• Interaction with minors.
• Pregnant women.

Providing vacations every six months is the responsibility of managers, but upon written requests. We allow transfers, but a maximum of 2 times in a row. There is no prohibition regarding the division of rest into several parts. 14 days according to the calendar is the minimum duration of one part under any circumstances.

At a new workplace, the right to annual leave appears after at least six months of continuous service. But it is permissible to use advances if the issue is agreed upon in advance with management.

Employees receive compensation for unused vacations after dismissal. The following information makes it easier to accurately determine unused days:

• Days used by employees.
• Vacation days earned during the period of holding a position in the organization.
• Duration of vacation period, in days or months, years.

Results

All accruals from which insurance contributions are paid to the Federal Social Insurance Fund of the Russian Federation are included in the calculation of average earnings for the payment of temporary disability benefits. Therefore, vacation pay must be taken into account when calculating sick leave.

Find out whether sick leave is included in the calculation of average vacation earnings here.

Sources:

• Federal Law of December 29, 2006 No. 255-FZ
• Decree of the Government of the Russian Federation of June 15, 2007 No. 375

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Designation in the time sheet for which average earnings are calculated

The average salary is paid for the time the citizen was released from duties. The indicator must be present in the form T12 or T-13.

Special codes help to understand the situation:

1. BUT – removal from work for reasons specified in the text of the current legislation. Payment has been saved.
2. RP or NP. Downtime for which the employer is to blame. Or when reasons appeared beyond the control of the parties.
3. OV - Additional days off if the salary was retained for them.
4. D – Public, government responsibilities that led to absence from work.
5. U – designation of study leaves.
6. OT, OD – annual leave. Main or additional.
7. PC OR PM - advanced training, which requires a break from production.
8. K - for business trips.

How do past holidays affect?

To calculate payments for annual leave, a time period of 12 calendar months is taken, the total earnings for this time are calculated, then divided by the time worked and multiplied by the number of days of rest.

Thus, vacation pay is calculated; these rules are spelled out in the Regulations on Average Earnings. Detailed step-by-step calculations with examples can be found here.

You can do the calculation yourself using an online calculator using this link.

If the annual pay period consists entirely of time worked, then the calculation is greatly simplified. If events other than normal work activities occur at this time, the calculation order changes.

We recommend reading about how it is taken into account when calculating vacation pay:

- sick leave;

- business trips.

If a vacation falls within the billing period, this will also affect the calculation procedure.

How is rest time taken into account when calculating:

• is included in the vacation period, that is, it gives the right to days of annual rest;
• is not included in the billing period, the months in which there was a vacation are considered incompletely worked;
• Past vacation pay accrued to the employee is not included in the average earnings.

Is vacation time included in the experience?

Article 121 of the Labor Code of the Russian Federation determines the procedure for calculating length of service giving the right to annual leave.

In accordance with the provisions of this article, the length of service includes, in addition to actual work, also calendar days off, holidays, up to 14 days of compensatory time off at one’s own expense, as well as granted annual leave.

That is, while on vacation, the employee receives days of annual rest.

Calculate your vacation time using an online calculator.

Are the days included in the billing period?

The answer to this question is contained in the Regulations on Average Earnings, which can be found in the appendix to the Decree of the Government of the Russian Federation No. 922 of December 24, 2007.

According to clause 5 of Regulation No. 922, days when the employee maintained his average earnings are excluded from the calculation period. Since vacation pay is paid based on the employee’s average daily earnings, the time spent on vacation is not included in the calculated period.

If an employee’s rest period falls on any month of the last year, then such a month will be incomplete; only calendar days actually worked will be taken into account.

For the purpose of calculating vacation pay, it is considered that in a full month the employee works 29.3 calendar days (average monthly number of days in a year). If there was an annual vacation in the month, the indicator will be different. It is necessary to determine what part of 29.3 is accounted for by the time actually worked.

To calculate days worked in a month with vacation, the formula is used:

Exhausted days = (Calendar number of days of the month - Days of rest) * 29.3 / Calendar number of days of the month.

A similar procedure applies in cases where the month includes:

• sick leave;
• business trips;
• absenteeism;
• other types of leaves (study, without pay);
• downtime, etc.

Is the payment amount taken into account in average earnings?

Clause 5 of the Regulations also states that not only vacation time is not included in the payroll period, but also payments made are not included in the average earnings.

To pay for annual vacation, payments for the last year are summed up and divided by the time of work in calendar days - the rules for calculating average daily earnings.

The amount of payments can only include those incomes that are associated with the payment of the actual work of the employee. First of all, these are salaries and incentive payments in the form of bonuses.

All other payments (vacation pay, social benefits, financial assistance, compensation) are not taken into account in the total income to determine the average daily earnings.

Example for 2022

Initial data:

From November 10, 2022, the employee goes on vacation for 14 calendar days.

The previous annual vacation took place from February 1 to February 14, 2019, vacation pay = 14,000, salary in February 14,000.

The monthly salary consists of a salary of 28,000 rubles.

There were no other excluded periods.

Let's summarize the initial data in a table:

Calculation:

Billing period

In general, the billing period consists of 12 months preceding the month in which average earnings were maintained (clause 4 of Resolution No. 922).

In accordance with Article 139 of the Labor Code of the Russian Federation, the employer may establish a different pay period if this does not worsen the situation of employees.

In the 1C: Salary and Personnel Management 8 program, edition 3, in documents that record days of payment based on average earnings (for example, Vacation, Business Trip), there is an icon in the form of a pencil - Change data for calculating average earnings (Fig. 1).

Rice. 1. Changing the billing period

When you click on it, the Data Entry window for calculating average earnings opens. The Calculation period of average earnings switch provides the ability to select a period: Standard, determined automatically and Set manually.

If local regulatory documents provide for a billing period other than 12 months, then when working with such documents in the program, the user should independently control that the Average earnings calculated according to the manually set billing period are no less than the standard one. It is convenient to carry out control in the Data Entry form for calculating average earnings by moving the switch.

The billing period includes the time of actual work. If, for example, an employment contract with an employee was concluded less than 12 months before calculating average earnings, then in the standard calculation period (12 previous months) the time before hiring will be excluded.

That is, the billing period does not change, but unworked time is allocated in it. The list of excluded periods is defined in paragraph 5 of Resolution No. 922.

Thus, the time when the employee:

• received average earnings (excluding breaks to feed the child);
• was on maternity leave and sick leave;
• did not work due to downtime due to the fault of the employer or due to circumstances beyond the control of the parties;
• could not work due to a strike in which he did not participate;
• used additional paid days to care for a disabled child;
• in other cases, he was released from work with full or partial retention of earnings or without it.

The 1C: Salaries and Personnel Management 8 program, edition 3, provides for the exclusion of such periods.

Setting up excluded periods is carried out in the calculation type card (Settings - Accruals menu) on the Average earnings tab.

If the Include in the accrual base when calculating average earnings flag is not set, then the period and earnings for this period are excluded from calculating the average.

When there are no days worked in the billing period, the calculation is made based on the current month.

For example, a business trip or vacation occurs in the month when an employment contract was concluded with the employee. In the form for Entering data for calculating average earnings, the Add button based on payroll data fills in the data for calculating average earnings with information from the current month.

Examples of the influence of deviations from the work schedule on the calculation of average earnings

Let’s consider how the calculation of an employee’s average earnings is affected by deviations from his work schedule, for example, due to being on vacation, a business trip, etc.

Example 1

When calculating vacation (Fig. 2), the average daily earnings amounted to 1,022.68 rubles. (RUB 358,571.43/350.62 days). In November, one day was not worked, and earnings amounted to 28,571.43 rubles. The month of November is not fully taken into account - 28.32. In total, 358,571.43 rubles were accrued for the billing period. and 350.62 days are taken into account.

Rice. 2. Calculation of average earnings for vacation, Example 1

When calculating a business trip (Fig. 3), the average daily earnings amounted to 1,451.71 rubles. (RUB 358,571.43 / 247 days). In total, 358,571.43 rubles were accrued for the billing period. and 247 days worked were taken into account.

Rice. 3. Calculation of average earnings for a business trip, Example 1

Example 2

When calculating vacation (Fig. 4), the average daily earnings amounted to 1,019.83 rubles. (358,571.43 rubles / 351.6 days), which is less than in Example 1. The fact is that the time off affected the employee’s earnings - in November 28,571.43 rubles were accrued, as with any other absence . But time off does not reduce the number of days worked, and the month is considered fully worked. In total, 358,571.43 rubles were accrued for the billing period. and 351.6 days were taken into account.

Rice. 4. Calculation of average earnings for vacation, Example 2

However, when calculating a business trip, time off is not included in the number of days actually worked, and the average earnings are 1,451.71 rubles, as in Example 1 (see Fig. 3).