What payments are not taken into account when calculating vacation pay. Vacation pay calculation

Only an accountant can say what a difficult task it is to correctly calculate the amount of vacation payments. This amount of compensation is easily determined only in the standard case when the employee went to work strictly according to the calendar schedule. But this rarely happens. Some were sick, some took time off at their own expense, and some combined work in two places. There are recommendations in the legislation for such cases.

What is vacation pay?

All the main points and rules for calculating vacation payments, granting vacation and its terms are described in T.K. Russian Federation. Article 114 directly states that the employee is responsible for the period of annual rest warranty remains on it workplace or position. Time spent on vacation is paid in the amount of monthly earnings, which is determined by the number of 28 days.

According to the law, an employee can take annual leave for the first time after working at the enterprise for six months from the date of admission. If during this period the employee took more than two weeks of vacation at his own expense, then this time is not included in the calculation of vacation pay.

If necessary, an employee can receive leave in advance, before this period, you just need to agree on this with your boss. In some cases, the duration of the vacation period may be extended or, due to production needs, the vacation dates may be changed. The employee must be notified of any changes. Articles 115 and 116 of the Labor Code of the Russian Federation provide for types of additions to the period of standard leave. Here it comes:

• about harmful working conditions;
• about the special nature of tasks;
• about irregular working hours.

Vacation increases if you work in the Far North or in other options that are regulated by state laws.

There is no maximum limit for the extension of leave on legal grounds. Holidays and weekends are not subject to payment and are not included in the number of days of rest.

In order to avoid disputes between employees at the enterprise about the time of taking their next paid leave, the administration develops and posts a mandatory annual leave schedule for review. The law determines the time for drawing up such a schedule no later than 14 days before the start of the next year. This document is equally important for the administration and employees. By agreement between the employee and the employer, vacation may be divided into parts at different times. The only condition under the law is that one of the parts of the vacation must be at least two weeks.

All calculations to determine the amount of vacation pay and their payment must be made before the start of the rest period no later than 3 days. To calculate the amount of vacation pay, it is necessary to determine the amount of average earnings. There is a list of previous payments that are taken into account when calculating vacation pay. Basically, it includes all amounts that the employee received for performing work duties and tasks; compensation and other payments are not included in the list.

What payments are taken into account when calculating vacation pay?

When calculating vacation pay, the employee responsible for their calculation must take into account the following types of payments:

earned amounts of money that were calculated to the employee in accordance with the accepted payment system in this organization;

teachers add to this amount cash, accrued for additional hours of work;

correspondents of publications and cultural workers receive fees taken into account;

bonuses received during the billing period to the fixed salary for length of service, skill, experience, etc.;

sums of money received for hazardous work, bonuses provided in certain areas. Payments for overtime work;

all bonuses accrued during the accounting year. Monthly bonuses, accrued remunerations for the quarter, six months, based on the results of the completed annual period are added;

in cases where the time for calculating vacation pay is less than the period for which the remuneration was made, then monthly part is calculated and is taken into account in the calculation. If remuneration is accrued for time worked, and the employee missed some days, then the funds calculated for actual outputs are taken into account;

all bonuses based on the results of the past year, if they were calculated for the year preceding the vacation, are taken into account without fail, even if the date of accrual does not coincide with the reporting period.

Types of payments that are not taken into account when determining vacation pay

List of payments that cannot be taken into account when calculating vacation pay.

An example of calculating vacation pay.

To calculate the amount of average earnings for calculating the amount of vacation pay or for payments for unused vacation, all of the listed amounts are added together. Then divide by the number 3 and 29.3. The first number denotes the number of months taken into account, and the second - the average monthly number of days of the month. If the enterprise has a collective agreement, then the average wage can be calculated in another way in accordance with the provisions of this document. Wherein there should be no infringement of the employee’s material wealth compared to the standard calculation, otherwise it is against the law.

The procedure for calculating and calculating taxes on the amount of vacation payments

Since vacation pay is a citizen’s income, then the company is obliged to correctly calculate and pay taxes for it into the state budget. Tax on income from holiday payments is subject to a levy of 13%. All these recommendations are described in more detail in the Tax Code of the Russian Federation. The tax amount is withheld from the employee upon the fact of issue, and the transfer to the tax authorities is made on the day the funds are received from the banking institution.

Other taxes are paid from the amount accrued to the employee as vacation pay. Payments for pension and social insurance contributions are mandatory.

When unified social taxes and other payments are calculated on the vacation amount, the amount of funds subject to income tax is reduced.

Features of calculating vacation payments

Awards

The amount of a one-time bonus for a year, half a year or month is included in the calculation of the amount of vacation pay only if it relates to direct remuneration for payment of the labor process. Prizes awarded for other achievements, victories in competitions, bonuses for holidays are not taken into account.

To calculate the amount of vacation pay taking into account the bonus, you need to add the total amount of all remunerations to all types of earnings for the year and divide by 12 months, and then by another 29.3. If in the reporting period there are two identical bonuses, for example, at the end of the year, then the size of one premium is taken into account, reflecting the reward for this particular time. To calculate the part of the remuneration taken into account when working for a period shorter than that specified in the bonus, you need to divide the entire amount by the standard required number of working days and multiply by the number of actual exits.

Shorter days or part-time work week

The provisions of the Labor Code provide, by agreement with the administration, to establish work time part-time or a week with payment in proportion to the time spent in the organization. It also states that working in such conditions does not impose any restrictions on leave for workers.

If an employee works part-time or part-time, there are no special features for this case. Calculation is based on actual working hours, and the number of days on vacation does not change and contains 28 days.

Lack of earned funds

It happens that during the billing period an employee did not work for some time. In this case, the calculation takes only the months actually worked and the partially worked months too. The number of actual outputs is determined, which will be proportionally taken into account when making the calculation.

Increase in employee salary

To do this, you need to calculate the coefficient for increasing wages. The amount of the new payment for the month is divided by the amount of the salary before the increase for the same period. Using the obtained coefficient average earnings are recalculated in one working day. Such indexation is carried out when wages are increased by order in the entire department. If the salary of one of the employees is increased, no adjustment is made.

Taking leave after six months of work

Having worked in the organization for the required six months, an employee can take a working vacation and use all 28 calendar days. In this case, the actual time worked over the past six months and all accrued wages are taken into account. If such an employee leaves the enterprise before working the required year, then the manager has the right to deduct the amount of debt from dismissal payments for unworked days on early leave.

Vacation experience includes temporary periods of actual time worked, rest days and holidays, granted annual leave, downtime due to the fault of the administration, forced absenteeism.

Vacation without pay for up to 2 weeks and periods of sick leave are counted. There may be other cases described in the provisions of the collective agreement.

The period of absenteeism, leave granted to mothers up to the age of three years, and leave without pay lasting more than 2 weeks are not included in the length of service for the right to rest.

Part-time job

Leave for part-time employees is granted simultaneously at two places of work. Since the law does not provide for changing the duration of rest days for part-time workers, this the number of days must match provided that the length of service for accruing vacation was similar in both places.

If at one of the workplaces extended leave is granted to certain categories of workers, then at another workplace the part-time worker is granted leave without pay for a divergent number of vacation days.

When working in a job that includes part-time work within the same organization, it is easier to calculate vacation time due to one calculation. But, if the time worked by agreement at the main job and part-time responsibilities do not coincide, then two different calculations are made.

Transfer of an employee

When an employee is transferred, the employment contract at the previous place is considered terminated. When an employee is dismissed, he are required to calculate all compensation, if for some reason he did not use his vacation. At the new place, the length of service for vacation and the calculation of vacation pay is carried out in accordance with existing routine. The transfer of employees within the same enterprise is calculated according to the same scheme.

Coming out of maternity leave

If during maternity leave wage did not increase, then the calculation is made according to the standard scheme. The calculation period is taken to be the year preceding maternity leave. The time of maternity leave and childcare leave under three years of age is excluded from the calculation.

Every employee should know how the amount of vacation pay is calculated, because this will allow him check the accuracy of the accrual and initially determine the amount of funds you can count on during your vacation.

Every employee has the right to receive vacation. This is the time established by law, which is provided for rest and exempts the employee from visiting the place of duty, while maintaining his position and average earnings. Vacation must be paid in accordance with the law.

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Vacation payments are calculated in advance by the accounting service. In order to correctly calculate payments to an employee, you need to know the calculation procedure, the amounts to be included or excluded in the calculation, the billing period and other nuances of the complex algorithm for calculating vacation payments. There were no changes in the year, unlike last year. The main change can be considered the increase in the minimum average wage.

Payments for vacation

Holiday payments are paid by the employer one or more times a year at a rate of at least 28 calendar days. Longer rest is provided for by law for certain categories of working citizens, in connection with the field of activity or special conditions labor. Additional leaves are provided and paid by the employer according to established internal regulations, unless this contradicts the current legislative acts, for example, during irregular working hours.

The first leave can only be obtained after working for at least 6 months in one organization.

Payments for vacation must be made at least three days before the start of the vacation. If an employee has not received vacation pay on time or has not been notified in writing about the date of vacation, then he has every right to postpone the vacation to another date agreed with management.

Workers in hazardous or hazardous industries and persons under 18 years of age must receive compulsory annual leave without exception. Leave at the request of the employee on a personal request, for family and other reasons does not imply any payments. In other cases, the employee must be paid the amount of average earnings for the entire period.

Vacation pay calculation

The rules for calculating vacation pay are clearly defined Russian legislation. This issue is regulated by Art. 122 TK. The procedure for calculating average earnings for calculating vacation pay is contained in the Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 “On the specifics of the procedure for calculating average wages.”

The employee has the right to use the allotted leave in full or several times.

The first part of the vacation should not be less than 14 days, and the subsequent ones are at least 7, so the vacation can be divided into a maximum of 3 parts. When calculating, the number of days of vacation taken matters.

The principle of calculation is quite simple: the sum of all money earned over the last 12 months is divided by the number of working days and multiplied by the number of vacation days. The hard part begins with determining what is included in the settlement amount. Thus, the most important indicator when calculating vacation pay is the average daily earnings.

If an employee has worked for less than a whole year, then the average is obtained by dividing the sum of all funds earned by the average number of calendar days in a month of 29.3, that is, for the period actually worked. When receiving vacation pay, you should take into account that the final payment amount is subject to tax, as prescribed in the Tax Code. For the convenience of calculating indicators, a five-day working week is used as a standard. Holidays and weekends are not included.

In cases where an employee’s income depends on seasonality, receipt of seasonal bonuses, etc., the billing period may be slightly increased at the discretion of management.

The formula for calculating vacation pay looks like this:

Salary average days X number of days vacations,

At the same time, salary avg. days (average daily wage) is calculated using the formula:

Salary (per year or period actually worked)/(12 months (number of months actually worked)*29.3.

If the employee went on sick leave, then the average value of the calendar period changes and is calculated using the following formula:

29.3/(number of days in the reporting month (28, 29, 30, 31)X (Sum of days in the month where there was sick leave - missed calendar days))

Examples of calculating vacation payments

Example 1

For example, employee “…” goes on vacation in February from the very beginning of the month. His salary for the previous 12 months was 400,000 including bonuses. The employee has not been on sick leave or on business trips over the past year. There were no other absences from work either. Leave is granted for the standard 28 days.

1. 12*29,3 = 351,6 (average number of days per year)
2. 400000/351,6 = 1137,656 (average daily earnings)
3. 1137,656*28 = 31 854,37 (amount of vacation pay, excluding tax deductions, that is, the employee will receive this payment in his hands, but minus income tax).

This can be written as an expression:

(400000/(12*29,3))*28 = 31 854,37

Example 2

The annual earnings of a female employee of the enterprise amounted to 327,000 rubles. She worked a full year, but had paid sick leave in April for 9 days. In this case, for a vacation of 28 days, the calculation is made according to the following algorithm:

1. 30-9 = 21 (number of days in April minus sick days)
2. 30/29,3*21 = 21,5 (new coefficient for April based on the average number of calendar days)
3. 327000/ (11*29,3+21,5) = 951,134 (average daily earnings)
4. 951,134*28 = 26631,75 (amount of holiday pay before deduction of income tax).

Every employee should know the principle of calculating vacation pay in order to spot an accounting error or monitor compliance with their rights. Vacation payments may include bonuses from the employer; this may be an amount stipulated by a collective agreement or a one-time incentive, which will be subject to income tax on a general basis. This payment is calculated separately from the mandatory amount (by law).

Currently, many programs are used that independently calculate vacation pay amounts. However, this does not at all exclude the possibility of an error, because in accounting something changes so often, including the order of calculations, and the elements included and excluded from the list of calculations.

Issuance procedure

Vacation payments are issued. For this purpose, an enterprise fund is used, intended specifically for these purposes. Delay of payment is not allowed, even if the employee himself requests it in writing.

Special conditions for the issuance of vacation pay may be specified in a collective agreement, but they cannot limit the employee’s rights established by law.

Conditions that worsen the employee’s situation are considered illegal, invalid and may result in administrative liability for the employer.

Vacation pay is calculated in advance, since issuance should not be made later than three days before the vacation itself. The employee himself is warned about the vacation planned in advance (determined by the company's vacation schedule) no later than two weeks in advance. The employee confirms in writing that he is familiar with the manager’s order granting him leave.

Delay in payment of vacation pay entails liability for the company. A fine may be assessed to the manager and the organization. These standards are established in Part 1, Art. 5.27 RF Arbitration Law. IN extreme cases The operation of the enterprise may even be suspended for up to 90 days. There are no exceptions to the payment procedure provided by law. In case of delay in payment by at least 1 day, the company is obliged to accrue interest to the employee, which is also provided for by existing legislative norms (Article 236 of the Labor Code).

The issue of violation of the procedure for paying vacation pay can be resolved at the labor inspectorate or the prosecutor's office.

In cases where an employee works part-time and permanently at the same enterprise, vacations must be granted simultaneously (if their terms are not equal, then a shorter period may be extended upon application, without maintaining pay). Payments for vacation are made separately for each position, which is prescribed in Part 2 of Article 287 of the Labor Code of the Russian Federation.

Components

The accrual of vacation pay confronts the accountant with the problem of calculating the amount of money earned to determine the average daily earnings. There are several fundamental nuances here, because in average earnings Not all payments from the employer are included. The most troubling moment for employees is the question: is the bonus included? This is due to the piecework-bonus wage system in many enterprises. So what is included in vacation pay and what is not?

What is included in vacation pay

To calculate the average daily earnings, which is the basis for calculating vacation payments, you need to add up all the amounts received by the employee during the billing period, usually the year, from which income tax was withheld and divide by the coefficient of the average number of calendar days per year.

When calculating average income, payments are taken into account:

• the basic salary, which is calculated according to salary, according to the tariff schedule, according to piecework and bonus wages;
• commission payments, percentages of sales included in employee salaries;
• wages paid in a form other than cash or money transferred to an electronic salary card;
• remuneration transferred to officials government agencies, deputies, members of the election commission, municipal employees;
• fees for artists, journalists, writers;
• royalties;
• salaries of teachers and teachers, additional payments for exceeding hours beyond the curriculum, additional payments for classroom management;
• bonuses for working with highly classified documents and information;
• additional payments for managing a site, team, etc.;
• payments for night time, work on weekends, if they are a mandatory schedule of the enterprise;
• territorial coefficients of wage premiums (“northern”);
• additional payments for harmful and dangerous working conditions;
• bonuses included in the remuneration system;
• other payments included by the employer in the enterprise’s payment system.

What is excluded?

By law, previous vacation pay is not included in the calculation of vacation pay, even if it falls within the pay period.

The full list of excluded amounts includes:

• payment for additional time worked (weekends),
• vacation pay,
• one-time bonuses that are not included in the remuneration system of an organization, company, enterprise,
• any payments for periods when the employee retained wages (periods of training, business trips, strikes, etc.),
• payment for temporary disability certificates;
• time off, vacation at your own expense;
• social payments and benefits,
• compensation for food and travel,

The question arises: is downtime due to the fault of the employer or other reasons independent of him and the employee, but paid in any case? You can answer that it is not included, since this time cannot be considered worked, but only paid.

In cases where the employee did not use part of the vacation, but quits, the accountant is obliged to calculate. If there are excessive days off, the employee, on the contrary, according to the recalculation made, will have to compensate the company for part of the amount of vacation pay or work until the end of the billing period at his own request.

Please note that the employee has the right not to go on vacation for no more than 2 years in a row. In case of exceeding given period vacation days are lost, and the company may be subject to fines and sanctions from regulatory authorities. Vacation should not be compensated by any payments.

Is it possible not to go on vacation?

It is legally determined that vacation cannot be replaced by monetary compensation, but only for the mandatory 28 days.

The new Regulations on the specifics of the procedure for calculating average wages (hereinafter referred to as the Regulations) were approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. It replaced the Rules that were approved by Decree of the Government of the Russian Federation dated March 11, 2003 No. 213. The Regulations apply in all cases when, in accordance with the Labor Code, it is necessary to calculate the average salary (with the exception of sick leave, maternity leave, child care and unemployment benefits, as well as scholarships). We are talking, first of all, about calculating vacation pay and compensation for unused vacation. These innovations will be discussed in our article.

From when should the new procedure apply?

And Government regulations that affect the rights, freedoms and responsibilities of man and citizen establish legal status federal executive authorities, as well as organizations, come into force simultaneously throughout the entire territory of the Russian Federation after 7 days after the day of their first official publication. This rule applies unless the act itself establishes a different procedure for entry into force. The official sources of publication are Rossiyskaya Gazeta and Collection of Legislation of the Russian Federation. This is stated in paragraph 5 of the decree of the President of the Russian Federation of May 23, 1996 No. 763 “On the procedure for the publication and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of federal executive bodies.”

Since the Government of the Russian Federation Resolution No. 922 was published in “ Rossiyskaya newspaper» dated December 29, 2007 No. 294, therefore, the document comes into force on January 6, 2008. From this moment on, the new Regulations must be applied.

What is the general procedure for calculating vacation pay?

Vacation pay and compensation for unused vacation are calculated based on the employee’s average earnings for the last 12 calendar months preceding the time of rest or dismissal. This is stated in Article 139 of the Labor Code. However, a collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of workers. However, having set a different period, you will still have to compare which amount of vacation pay is greater: calculated based on 12 calendar months or from the period established in the organization. Therefore, in practice, most accountants take 12 calendar months into account. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

To determine average earnings, salaries for the last twelve calendar months are divided by 12 and by the average monthly number of calendar days - 29.4. This is how you get your average daily earnings. To calculate vacation pay, this value is multiplied by the calendar number of vacation days.

Payments taken into account when calculating average earnings

Article 139 of the Labor Code states that to calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments. A specific list of payments is given in paragraph 2 of the Regulations. Moreover, it is open. This means that if some payment is not mentioned there, it can still be taken into account when calculating average earnings. The main condition is that it must be connected with the wage system at the enterprise.

Paragraph 3 of the Regulations now clearly establishes that when calculating average earnings, it is not necessary to include social payments and other payments that do not relate to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.). However, despite the fact that such payments were not mentioned in the old procedure, they were also not included in the calculation. After all, social payments were not part of the wage system before.

Billing period

As a general rule, vacation pay and compensation are calculated based on average earnings for the last 12 calendar months preceding the month of vacation or dismissal.

However, it may happen that the employee does not have accrued wages or actually worked days in the pay period or in a period that exceeds the pay period. Another option is that the entire time of the billing period is excluded from it by paragraph 5 of the Regulations. In this case, the average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one (clause 6 of the Regulations).

It may happen that in the previous billing period the employee will have no accruals and no actual days worked. In this case, paragraph 7 of the Regulations prescribes calculating average earnings based on the salary accrued for the days actually worked by the employee in the month when he went on vacation or quit.

Example 1

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The company employee has been working since 2003. On February 20, 2006, she went on maternity leave. After maternity leave (140 days), from July 10, 2006, she immediately went on maternity leave. After a year and a half, on January 11, 2008, the employee returned to work, and two weeks later, on January 28, 2008, the employee wrote a statement asking for another leave of absence for a period of 28 calendar days. For two weeks in January, she was credited with 9,540 rubles; she worked for 11 days.

Thus, her average earnings will be 867.27 rubles. (9,540 rubles / 11 days). And vacation pay will be equal to 24,283.64 rubles. (RUB 867.27 × 28 days).

And, finally, if the employee did not have actual accrued wages or actually worked days for the pay period, before the start of the pay period and before he went on vacation, the average earnings are determined based on the tariff rate established for him, salary (official salary).

Periods excluded from calculation

Clause 5 of the Regulations provides a list of payments and time periods that are excluded from the billing period. As a general rule, it is necessary to exclude from the billing period the time when the employee:

• received average earnings in accordance with the legislation of the Russian Federation;
• received temporary disability benefits or maternity benefits;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
• did not participate in the strike, but due to this strike was not able to perform his work;
• took additional paid days off to care for disabled children and people with disabilities since childhood;
• was released in other cases from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation. Let's say we are talking about leave without pay (Article 128 of the Labor Code of the Russian Federation), release from work while undergoing a mandatory medical examination (Article 185 of the Labor Code of the Russian Federation), leave to care for a disabled child (Article 262 of the Labor Code of the Russian Federation) and etc.

Almost the same list is given in the old order. However, there are innovations. According to the Regulations, when calculating average earnings, it is necessary to take into account breaks to feed the child, even though the woman is paid average earnings during this time. Such periods and accruals for them will be included in the calculation of the average salary.

In addition, the new list does not include days of rest (time off) in connection with work beyond the normal working hours during a rotational work organization and in other cases in accordance with the legislation of the Russian Federation. That is, starting from 2008, the days of inter-shift rest and the amounts accrued during this time will be included in the calculation.

If the billing period has not been fully worked out

The procedure for counting calendar days in those months when the period was not fully worked out has undergone changes. According to paragraph 10 of the Regulations, in order to determine the number of calendar days that need to be taken into account in calculating average earnings, the average monthly number of calendar days (29.4) is divided by the number of calendar days of this month. The result is multiplied by the number of calendar days corresponding to the time worked in a given month. To determine this indicator, from the total number of calendar days in a given month, you need to subtract the calendar days that fall during the time excluded from the calculation period.

According to the old rules, to determine calendar days in months that were not fully worked, it was necessary to multiply the number of days actually worked by correction factors of 1.4 or 1.2, depending on which working week is established at the enterprise: five-day or six-day.

Let's demonstrate the new order with an example.

Example 2

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Let’s assume that from January 11 to January 14, 2008, a company employee was on sick leave, in February 2008 from January 14 to 16 she went on a business trip, and in August 2007 she was on another vacation for a period of 14 calendar days. All other months in 2007 were fully worked by her.

In March 2008, she was granted another leave for a period of 28 calendar days from March 3 to March 30 inclusive. The billing period is from March 1, 2007 to January 29, 2008. During this time, the employee was credited 178,000 rubles. (excluding sick leave, business trips and vacation pay). Let's determine the number of calendar days that need to be taken into account in months not fully worked:

• January 2008 - 25.61 days. (29.4 / 31 × (31 - 4));
• February 2008 - 26.36 days. (29.4 / 29 × (29 - 3));
• August 2007 - 16.12 days. (29.4 / 31 × (31 - 14));

Thus, the average daily earnings of an employee is:
178,000 rub. / (29.4 days × 9 months + 25.61 days + 26.36 days + 16.12 days) = 535.03 rub.

That is, the amount of vacation pay will be:

RUR 535.03 × 28 days = 14,980.84 rub.

What if vacation is granted in working days? In this case, how to calculate days in months that are not fully worked? In this case, paragraph 11 of the Regulations does not provide for any special provisions. That is, the actual wages accrued during the period of validity of the employment contract should be divided by the number of working days according to the calendar of a six-day working week corresponding to the time actually worked. In this case, the same procedure applies as if the month had been worked out in full.

Accounting for bonuses in the billing period

Clause 15 of the Regulations determines how to take into account bonuses when calculating average earnings, remuneration based on the results of work for the year, one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time the remuneration was accrued .

According to the old rules, remunerations based on the results of work for the previous calendar year were taken into account when calculating average earnings in the amount of 1/12 for each month of the billing period and also regardless of the time of accrual (clause 14 of the Regulations on the average salary).

As you can see, now you no longer need to distribute annual bonuses accrued for the previous year to each month of the reporting period. That is, the entire amount of annual remuneration relating to the previous calendar year can be taken into account in full when calculating average earnings. Moreover, such payment is included in the calculation regardless of when it is accrued. The main condition is that the billing period must be worked out in full and the periods provided for in paragraph 5 of the Regulations must not be excluded from it.

Monthly bonuses and rewards actually accrued in the billing period are taken into account in full, but no more than one payment for each indicator for each month of the billing period.

Bonuses and remunerations for a period of work exceeding one month are taken into account in the month of their accrual for each indicator, if the duration of the period for which they are accrued does not exceed the billing period.

If the period for which they are accrued exceeds the duration of the billing period, then such a premium is included in the calculation in the amount of the monthly portion for each month of the billing period.

That is, as before, only four quarterly bonuses are taken into account when calculating vacation pay, even if there were five bonuses in the calculation period. Which specific of the accrued quarterly bonuses to take into account - the largest in amount or the last four accrued - should be stipulated in the collective agreement or other document of the organization. If, for example, the premium is accrued over three years, then it can be taken into account in the amount of 1/36 for each of the 12 months of the billing period.

Now let's figure out how to take into account bonuses if the employee did not fully work the time falling within the billing period, or time was excluded from it in accordance with paragraph 5 of the Regulations. In this case, bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked during the billing period. The exception is remuneration accrued for time actually worked in the billing period (monthly, quarterly, etc.). In practice, this means that if the bonus is not accrued in full, but based on the time worked, then it does not need to be divided again in proportion to the time worked taken into account in the billing period. If the bonus was accrued for all time worked, but some periods were excluded from it in accordance with paragraph 5 of the Regulations, then a recalculation must be made.

According to the old rules, an accountant, when calculating average earnings, had to recalculate any bonuses for incomplete months, even if they were accrued taking into account the actual time worked.

If an employee has worked an incomplete working period for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the amounts actually accrued in the manner established by paragraph 15 of the Regulations.

Example 3

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An employee who has been working in the organization since 2003 goes on vacation from January 1 to January 28, 2008. His salary is 15,000 rubles. Based on the results of 2007, in February 2008, the employee was given an annual bonus in the amount of 15,000 rubles. (excluding actual time worked). In the billing period - from January 1 to December 31, 2007 - the following was accrued:

1. The annual bonus was accrued for 2007. Since the employee did not work the entire pay period, the entire bonus amount cannot be included in income. The calculation will include:

15,000 rub. / 249 days × 229 days = 14,345 rub.

2. Average daily earnings:
(RUB 159,000 + RUB 14,345) / (29.4 × 11 + (29.4 / 31 × 23)) days. = 532.88 rub.

Therefore, vacation pay for April will be:

RUB 532.88 × 28 days = 14,920.57 rub.

If the salary has changed

The specifics of calculating average earnings for salary increases are established in paragraph 16 of the Regulations.

So, when tariff rates (official salaries, monetary remuneration) increase in an organization (branch, structural unit), the average earnings of employees increase in the following order:

• if the increase occurred during the billing period, then the payments taken into account when determining average earnings and accrued for the period of time preceding the increase are increased by factors. They are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of occurrence of the event, which is associated with the preservation of average earnings, by the tariff rates (official salary, monetary remuneration) of each month of the billing period;
• if the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, then the average earnings calculated for the billing period increase;
• if the increase occurred during the vacation period, then part of the average earnings increases from the date of increase in tariff rates (official salaries, remuneration) until the end of the specified period.

According to the new rules, if tariff rates or salaries are increased in an organization, then average earnings also increase by the amount of payments that are set to these tariffs and salaries in a fixed amount (interest, multiple).

Example 4

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The employee's salary is set at 15,000 rubles. In addition, according to the Salary Regulations, he is entitled to a monthly additional payment in the amount of 15 percent of the salary. In this case, when indexing wages, the calculation of average earnings will include both the increased salary and the amount of additional payment.

If a range of values ​​is provided for payments established in tariffs and salaries, then they are not added to the average earnings. In addition, average earnings do not increase by payments that are set in absolute amounts.

When recording working hours in total, an employee first works for several days and then rests for the same number of days. However, the Regulations do not provide for a special procedure for calculating average earnings for such workers. In this case, the general procedure applies. That is, the actual salary of employees in the billing period is divided by 12 and 29.4. But what if the month is not fully worked? Here it is also worth using the usual procedure. That is, the average monthly number of calendar days (29.4) is divided by the number of calendar days of this month and multiplied by the number of calendar days corresponding to the time worked in this month. To determine this indicator, from the total number of calendar days in a given month, you need to subtract the calendar days that fall during the time excluded from the calculation period. In this case, it does not matter how many working hours the employee actually worked in a given working day and how many days off he was given.

If the employee's vacation is interrupted

According to Article 125 of the Labor Code, with the consent of the employee, he can be recalled from vacation. The same article states that employees under the age of eighteen, pregnant women and workers engaged in work with hazardous and (or) dangerous conditions labor.

The employee can take the unused part of the vacation at any time convenient for him in the current year or add it to the vacation for the next year. Excess vacation pay is returned to the company's cash desk. However, in practice this rarely happens. The accountant will simply deduct the “extra” vacation pay from the employee’s next salary.

Example 7

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An employee of the organization took leave for 28 calendar days - from March 1 to March 28, 2008 inclusive. Billing period: March 2007 - February 2008. The employee's salary is 10,000 rubles. Let's assume that in June 2007 an employee took a vacation for 28 calendar days, and in August and September 2007 he went on business trips for a total of 5 and 6 days, respectively. During the billing period, the employee was credited 163,664.8 rubles. (excluding travel and vacation pay).

Calendar days will be:

• in June 2007 - 1.96 days. (29.4 / 30 × 2);
• in August 2007 - 24.66 days. (29.4 / 31 × 26);
• in September 2007 - 23.52 days. (29.4 / 30 × 24).

That is, the average daily salary of an employee is:

RUB 163,664.8 / (29.4 × 9 + 1.96 + 24.66 + 23.52) = 520 rub.

The amount of vacation pay was:

520 rub. × 28 days = 14,560 rub.

Let's assume that on March 19, an employee was called to work due to production needs. The employee agreed to return to work 10 days ahead of schedule. The employee decided to take the rest of his vacation off from April 21 to April 30, 2008.

The employee’s salary for the days worked in March was 8,000 rubles. From this amount, it was decided to withhold excessively accrued vacation pay equal to 5,200 rubles. (RUB 14,560 / 28 days × 10 days). Thus, for March, earnings amounted to 2,800 rubles. (8,000 - 5,200).

In April 2008, the employee is calculated vacation pay for the second half of the vacation. This time the calculation period included April 2007 - March 2008. At the same time, the time when the employee rested for the first time is excluded from it. In March he worked 10 days. In calendar days this would be equal to 9.48 days (29.4 / 31 × 10). And during the billing period he earned 156,664.8 rubles. (excluding vacation pay). His average daily earnings were:

RUB 156,664.8 / (29.4 × 8 + 1.96 + 24.66 + 23.52 + 9.48) = 531.39 rubles.

And vacation pay for December will be equal to:

RUR 531.39 × 10 days = 5,313.9 rub.

What recommendations for establishing a billing period for calculating average earnings in an organization are presented in Letter of the Ministry of Finance of the Russian Federation dated January 25, 2016 No. 03-03-06/2/2557? How to calculate if for an employee the pay period consisted of excluded time or the vacation was received in advance?

The holiday season will begin very soon. This means that accountants will need to calculate vacation pay for employees. In the article, we will recall the procedure for calculating vacation pay, and also talk about the Letter of the Ministry of Finance of the Russian Federation dated January 25, 2016 No. 03-03-06/2/2557, in which employees of this department allowed organizations to calculate vacation pay according to their own rules, but taking into account certain nuances.

Calculation of vacation pay in accordance with labor laws

According to Art. 139 of the Labor Code of the Russian Federation, for all cases of determining the amount of average wages (average earnings) provided for by the Labor Code, a uniform procedure for its calculation is established. So, as a general rule, when calculating vacation pay, it is necessary to use the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

What payments are included in the calculation of vacation pay?

Based on clause 2 of Regulation No. 922 and Art. 139 of the Labor Code of the Russian Federation, when calculating vacation pay, average earnings include all types of payments that are provided for by the remuneration system (salary, bonuses, allowances, etc.). In this case, the source of these payments does not matter.

What payments are not included in the calculation of vacation pay?

According to clause 3 of Regulation No. 922, when calculating average earnings for determining vacation pay, social and other payments that do not relate to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account. In addition, the calculation excludes amounts paid for the time when the employee did not work, but his earnings were retained (for example, vacation pay, payment for days off to care for a disabled child, payment for business trips, periods of illness and other times when the employee was released from work). work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation) (clause 5 of Regulation No. 922).

In addition to the above, Regulation No. 922 establishes the specifics of accounting for bonuses and remunerations when calculating vacation pay, as well as when increasing official salaries in an institution.

Example 1.

An employee of the institution was granted leave of 28 calendar days from April 25, 2016. It is 27,000 rubles. The billing period is from 04/01/2015 to 03/31/2016. During this billing period, the employee was:

• on vacation - 28 calendar days in July 2015, his salary for this month excluding vacation pay amounted to 3,522 rubles;
• on sick leave - seven calendar days in December 2015, his salary for December excluding temporary disability benefits is 22,000 rubles.

Let's calculate the amount of vacation pay.

According to paragraphs. “b” clause 5 of Regulation No. 922, when calculating average earnings, the time, as well as the amounts accrued during this time, when the employee received temporary disability benefits are excluded from the calculation period. In this case, it is necessary to take into account clause 10 of Regulation No. 922, which states that if one or more months of the billing period are not fully worked out or time is excluded from it in accordance with clause 5 of this regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3), multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

Salary for the billing period excluding temporary disability benefits and vacation pay amounted to 295,522 rubles. (27,000 rub. x 10 months + 22,000 rub. + 3,522 rub.).

By virtue of clause 10 of Regulation No. 922, the number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in a given month.

So, the number of calendar days will be equal to:

• in July (the employee had a vacation this month) - 2.84 cal. days (29.3 / 31 x (31 - 28)), where 31 is the number of calendar days in July, 28 is the number of calendar days of vacation;
• in December (this month the employee was paid temporary disability benefits) - 22.68 cal. days (29.3 / 31 x (31 - 7)), where 31 is the number of calendar days in December, 7 is the number of calendar days due to the employee’s illness.

The average daily earnings of an employee will be 927.80 rubles. (295,522 rub. / (10 months x 29.3 cal. days + 2.84 cal. days + 22.68 cal. days)). The amount of vacation pay will be 25,978.40 rubles. (927.80 rub. x 28 cal. days).

For your information

In this example, the employee’s vacation begins on April 25, 2016 and part of the vacation falls on non-working days holidays(1, 2 and 9 May). According to Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of annual main leave are not included in the number of vacation days. Thus, the last day of vacation will not be 05/22/2016, but 05/25/2016.

So, we have calculated the amount of vacation pay in accordance with Regulation No. 922. Now we will consider the explanations of the employees of the financial department.

Calculation of vacation pay taking into account clarifications of the Ministry of Finance

Financiers in Letter No. 03-03-06/2/2557 drew attention to paragraph. 6 tbsp. 139 of the Labor Code of the Russian Federation, according to which the employer may, in a collective agreement or local regulatory act, provide for other periods for calculating average wages, if this does not worsen the situation of employees.

From this norm it follows that the organization has the right to make payments to employees accrued on the basis of the average salary, the calculation of which is carried out according to the rules enshrined in the collective agreement and (or) local regulations, which are drawn up in accordance with the norms of the Labor Code of the Russian Federation. However, in this case, the accountant will have to calculate vacation pay twice: according to general rules according to Regulation No. 922 and the rules established by the collective agreement, and pay a larger amount.

Example 2.

Let's use the conditions of example 1. Let's add that the local regulatory act of the organization stipulates that vacation pay is calculated for two calendar years preceding the vacation. Let's calculate the amount of vacation pay.

So, the calculated period in this case will be from 04/01/2014 to 03/31/2016. Let us add that the employee did not fully work the period from 04/01/2014 to 03/31/2015: in September 2014 he was on vacation (28 calendar days), his salary for September excluding vacation pay amounted to 2,454.55 rubles.

The employee’s salary for the billing period is RUB 594,976.55. (RUB 27,000 x 11 months + RUB 2,454.55 + RUB 295,522).

So, the number of days in September (the employee had vacation this month) is 1.95 cal. days (29.3 / 30 x (30 - 28)), where 31 is the number of calendar days in July, 28 is the number of calendar days of vacation.

The average daily earnings of an employee will be 925.64 rubles. (594,976.55 rub. / (21 months x 29.3 cal. days + 1.95 cal. days + 2.84 cal. days + 22.68 cal. days)). The amount of vacation pay will be 25,917.92 rubles. (925.64 rubles x 28 cal days).

The amount of vacation pay, calculated according to the rules of the Labor Code of the Russian Federation, amounted to 25,978.40 rubles. (see example 1). This is more than the amount of vacation pay when calculated on the basis of the organization’s local regulations. Consequently, the employee will need to pay a large amount (RUB 25,978.40), since, according to Art. 139 of the Labor Code of the Russian Federation, the deterioration of the situation of workers in comparison with that provided for by the Labor Code is not allowed.

Examples of calculating vacation pay in various situations

If the employee's pay period consisted of excluded time...

Example 3.

The employee was hired on January 10, 2012. Her salary is 27,000 rubles. From September 1, 2012, she was granted maternity leave, and then parental leave. After this, she was again granted the specified leave in connection with the birth of her second child (the employee never returned to work), the last leave ended on May 17, 2016. That day she submitted her resignation. Let's calculate the amount of compensation for vacation.

The billing period in the example under consideration is from 05/01/2015 to 04/30/2016, during this period the employee was on maternity leave. In this regard, it is necessary to use the norm of clause 6 of Regulation No. 922: if the employee did not have actually accrued wages or actually worked days for the billing period or a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with clause 5 of Regulation No. 922 , average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one.

From paragraph 6 of Regulation No. 922 it follows that in order to calculate average earnings it is necessary to take as the calculation period from 04/01/2012 to 04/30/2013, since before that all previous periods equal to the calculation period consisted of time that is excluded from the calculation period on the basis clause 5 of Regulation No. 922. Thus, the earnings on the basis of which the average daily earnings will be calculated will be equal to 135,000 rubles. (RUB 27,000 x 5 months).

So, the average daily earnings will be 921.50 rubles. (RUB 135,000 / 29.3 cal days x 5 months). According to clause 28 of the Rules on regular and additional leaves, approved by the People's Commissariat of the USSR dated April 30, 1930 No. 169 (hereinafter referred to as
Rules), for an employee who has worked for less than 11 months, the vacation days for which compensation must be paid are calculated in proportion to the months worked. Therefore, the employee is entitled to 18.67 cal for the period from January 10, 2012 to August 31, 2012, that is, for eight months. days ((28 cal days / 12 months) x 8 months).

For your information

By virtue of clause 35 of the Rules, surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to more than half a month are rounded up to a full month. In this example, the employee started work on January 10, 2012, which means this month is counted as a full month.

Let us remind you that according to Art. 121 of the Labor Code of the Russian Federation, the period of maternity leave is included in the length of service giving the right to receive leave, but the period of leave to care for a child until he reaches the age established by law is not included in given experience. This means that the employee is entitled to additional days of vacation for the period when the woman was on maternity leave. So, during this period she is entitled to 11.67 calories. days (28 cal. days / 12 months x 5 months), where 5 is the number of months during the period of maternity leave (140 cal. days), and since she had two such leaves, then she Allowed 23.34 cal. days (11.67 cal days x 2).

Thus, the employee must be paid compensation for 42 cal. days (18.67 + 23.34).

Compensation for vacation will be 38,703 rubles. (921.50 rub. x 42 cal. days).

If an employee is granted leave in advance...

Example 4.

The employee was hired on 03/01/2016, the employer provided him with leave from 05/23/2016 to 05/27/2016 (five calendar days). The employee's salary is 27,000 rubles. Let's calculate the amount of vacation pay.

The estimated period in this case will be from 05/01/2015 to 04/30/2016. However, the employee started work only on 03/01/2016. Thus, his earnings for the billing period will be 54,000 rubles. (RUB 27,000 x
2 months).

The average daily earnings will be 921.50 rubles. (54,000 rubles / 2 months x 29.3 cal days). The amount of vacation pay is 4,607.50 rubles. (921.50 rub. x 5 cal. days).

Example 5.

The employee was hired on 06/01/2016, his salary is 27,000 rubles. From 06/27/2016 to 06/30/2016 (four calendar days) he was granted leave in advance. Let's calculate the amount of vacation pay.

The estimated period in this case will be from 06/01/2015 to 05/31/2016. According to the conditions of the example, the employee has no days worked and no salary in the billing period. This means that it is necessary to apply clause 7 of Regulation No. 922, which states: if the employee did not have actually accrued wages or actually worked days during the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for actually worked employee days in the month of occurrence of an event that is associated with maintaining average earnings.

First, let's calculate the amount of earnings for June. It will be equal to 21,857.14 rubles. (RUB 27,000 / 21 work days x 17 work days), where 21 is the number of working days in June 2016 according to the production calendar, 17 is the number of days worked by the employee in June.

Now you need to determine the number of days in an incompletely worked month. In this case, it is necessary to apply the norm of clause 10 of Regulation No. 922 (as in example 1). So, the number of calendar days will be 25.4 (29.3 / 30 x 26), where 30 is the number of calendar days in June, 26 is the number of calendar days in June attributable to the time worked by the employee.

The average daily earnings will be 860.52 rubles. (RUB 21,857.14 / 25.4 cal days). The amount of vacation pay is RUB 3,442.08. (RUB 860.52 x 4 cal. days).

If an employee does not have a single day worked...

Example 6.

The employee was hired on June 1, 2016 and was sent to study on the same day. In this regard, he was granted study leave (10 calendar days). Employee salary – 27,000 rubles. Let's calculate the amount of vacation pay.

The billing period in this case will be the period from 06/01/2015 to 05/31/2016. From the conditions of the example it follows that the employee does not have a single day worked. In this case, it is necessary to apply clause 8 of Regulation No. 922, by virtue of which, if the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event related to the preservation of average earnings, the average earnings is determined based on the tariff rate and salary (official salary) established for him.

The average daily earnings will be 921.50 rubles. (RUB 27,000 / 29.3 cal days). The amount of vacation pay will be 9,215 rubles. (921.50 rub. x 10 cal. days).

If an employee is granted leave in working days...

Example 7.

The employee of the institution was granted leave of two working days (from 03/01/2016 to 03/02/2016), since the agreement was concluded with him from 02/01/2016 to 03/31/2016. He was paid a salary for February in the amount of 27,000 rubles. Let's calculate the amount of vacation pay.

From the conditions of the example it follows that the employee’s vacation is granted in working days, which means that to calculate vacation pay it is necessary to use clause 11 of Regulation No. 922, which states: the average daily earnings to pay for vacations provided in working days, as well as to pay compensation for unused vacations is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a six-day working week.

The average daily earnings of an employee will be 1,125 rubles. (27,000 rubles / 24 working days), where 24 is the number of working days in February 2016 according to the production calendar. The amount of vacation pay is 2,250 rubles. (RUB 1,125 x 2 working days).

If an employee works part-time...

Example 8.

Since 02/01/2016, the institution has established a part-time working regime - a four-day working week, an eight-hour working day. Until this time, the institution had a 40-hour, five-day work week. Employee salary – 27,000 rubles. From June 1, 2016, he was granted annual paid leave. The billing period is from 06/01/2015 to 05/31/2016. During this period, the employee was on sick leave (from November 23, 2015 to November 27, 2015) and on annual leave (from August 1, 2015 to August 28, 2015). Let's calculate the amount of vacation pay.

By virtue of clause 12 of Regulation No. 922, when working part-time (part-time, part-time), the average daily earnings for paying vacations and paying compensation for unused vacations are calculated in accordance with clauses 10 and 11 of this provision.

So, the actual accrued earnings for the billing period will be 270,374.42 rubles. (RUB 27,000 x 6 months + RUB 1,285.71 + RUB 20,250 + RUB 23,094.34 + RUB 21,857.14 + RUB 20,571.43 + RUB 21,315.80) , Where:

• RUB 1,285.71 – salary for August 2015 excluding vacation pay (RUB 27,000 / 21 working days x 1 working day);
• RUB 20,250 – wages for November 2015 excluding temporary disability benefits (RUB 27,000 / 20 work days x 15 work days);
• RUB 23,094.34 – salary for February 2016 (RUB 27,000 / 159 hours x 136 hours);
• RUB 21,857.14 – salary for March 2016 (RUB 27,000 / 168 hours x 136 hours);
• RUB 20,571.43 – wages for April 2016 (RUB 27,000 / 168 hours x 128 hours);
• RUB 21,315.80 – salary for May 2016 (RUB 27,000 / 152 hours x 120 hours).

Now let's calculate the number of days in the reporting period. Due to the fact that it included excluded time (vacation and illness), it is necessary to apply clause 10 of Regulation No. 922. So, the number of calendar days will be:

• in August – 2.9 cal. days (29.3 / 31 x 3), where 31 is the number of calendar days in August, 3 is the number of calendar days in August attributable to the time worked by the employee;
• in November - 24.42 cal. days (29.3 / 30 x 25), where 30 is the number of calendar days in November, 25 is the number of calendar days in November attributable to the time worked by the employee.

The average daily earnings of an employee will be 844.07 rubles. (RUB 270,374.42 / (29.3 cal. days x 10 months + 2.9 cal. days + 24.42 cal. days)). The amount of vacation pay will be 23,633.96 rubles. (RUB 844.07 x 28 cal days).

If an employee was paid bonuses during the pay period...

Example 9.

The employee was granted leave from 06/01/2016. The monthly official salary of an employee is 27,000 rubles. The billing period is from 06/01/2015 to 05/31/2016. During the billing period, the employee was on sick leave (from 02/01/2016 to 02/05/2016), and he was also paid:

• monthly bonus in the amount of 6,000 rubles;
• quarterly bonus in the amount of RUB 15,000;
• bonus based on the results of 2015 (paid in January) in the amount of 30,000 rubles.

Let's calculate the amount of vacation pay.

First, let us recall that clause 15 of Regulation No. 922 provides for the nuances of calculating average earnings in such a situation. If bonuses and remunerations were paid to the employee during the billing period, they are taken into account in the following order:

1) monthly bonuses and rewards– actually accrued in the billing period, but no more than one payment for each indicator for each month of the billing period.

From the conditions of the example it follows that the employee is paid monthly bonuses in the amount of 6,000 rubles, which means that they will be taken into account when determining average earnings. However, in February 2016 he was on sick leave. In this case, you need to consider: if the time falling within the billing period is not fully worked or time is excluded from it in accordance with clause 5 of Regulation No. 922 , bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for the time actually worked in the billing period (monthly, quarterly, etc.).

Thus, the bonus for February when calculating average earnings will be taken into account in the following order: from the bonus amount for February 2016, it is necessary to exclude the number of days when the employee was on sick leave, we get 15 workers. days (20 - 5), where 20 is the norm of working days in February 2016 according to the production calendar. Consequently, the bonus amount for February 2016, which will be taken into account when calculating vacation pay, will be 4,500 rubles. (6,000 rubles / 20 working days x 15 working days).

The total amount of monthly bonuses, which will be taken into account when calculating average earnings, will be equal to 70,500 rubles. (11 months x 6,000 rub. + 4,500 rub.);

note

The bonus accrued in the month the vacation was provided will not be taken into account, since it is not included in the billing period.

2) quarterly bonuses for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued, exceeds the duration of the billing period.

From the conditions of the example it follows that the employee is paid quarterly bonuses. So, the calculation period (from 06/01/2015 to 05/31/2016) includes:

• in July 2015 - bonus paid for the second quarter of 2015 in the amount of 15,000 rubles. In the calculation for calculating average earnings, only part of this bonus will be taken into account, namely 5,000 rubles. (RUB 15,000 / 3 months x 1 month);
• in October 2015 - bonus paid for the third quarter of 2015 in the amount of 15,000 rubles. This bonus will be taken into account in full;
• in January 2016 - bonus paid for the fourth quarter of 2015 in the amount of 15,000 rubles. This premium will be taken into account in full;
• in April 2016 - bonus paid for the first quarter of 2016 in the amount of 15,000 rubles. It will not be taken into account in full, since in February 2016 the employee was on sick leave, but in the amount of RUB 13,660.71. (15,000 rubles / 56 working days x (56 working days - 5 working days)), where 56 is the number of working days in the first quarter of 2016 according to the production calendar, 5 is the number of working days falling on period of employee illness.

The total amount of quarterly bonuses, which will be taken into account when calculating average earnings, will be 48,660.71 rubles. (5,000 + 15,000 + 15,000 + 13,660.71);

3) remuneration based on work results for the year, one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, accrued for the calendar year preceding the event - regardless of the time of their accrual. From the conditions of the example it follows that in January 2016 the employee was paid a bonus for 2015 in the amount of 30,000 rubles. This premium will be taken into account in full.

Now let’s calculate the total amount of earnings for the billing period. It will be equal to 466,410.71 rubles. (27,000 rub. x 11 months + 20,250 rub. + 70,500 rub. + 48,660.71 rub. + 30,000 rub.), where 20,250 rub. (RUB 27,000 / 20 work days x 15 work days) is the salary for February 2016, excluding temporary disability benefits.

Let's calculate the number of calendar days in an incomplete month (February 2016). It will be equal to 24.25 cal. days (29.3 / 29 x 24), where 29 is the number of calendar days in February 2016, 24 is the number of calendar days attributable to the time worked by the employee.

The average daily earnings of an employee is 1,345.87 rubles. (RUB 466,410.71 / (29.3 cal. days x 11 months + 24.25 cal. days)). The amount of vacation pay will be 37,684.36 rubles. (RUB 1,345.87 x 28 cal days).

In conclusion, let us draw your attention once again: if local normative act the organization has established a different period for calculating vacation pay, it is still necessary to make the calculation on the basis of labor legislation, since according to Art. 139 of the Labor Code of the Russian Federation, the deterioration of the situation of workers in comparison with that provided for by the Labor Code is not allowed.