What is not included in vacation pay. Calculation of average earnings
Vacation is paid time off. In accordance with the Labor Code of the Russian Federation, it can be obtained by citizens who have worked for 11 months ().
The worker receives the right to his first vacation after six months of working for the enterprise. A certain category of employees may qualify for early paid leave.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
Over the following years, workers receive these rest days in accordance with the schedule approved by the employer.
The duration of the vacation is 28 days (). Some employees may qualify for additional rest time.
This is due to the characteristics of their labor activity, for example, when he is approved for an irregular working day ().
In exceptional cases, vacation may be replaced by monetary compensation ().
The peculiarity of vacation as a time of rest is that during the period of its provision the worker retains average earnings and its place ().
Thus, an employee's position cannot be filled for the sole reason that he has been granted annual leave.
In addition, this time is paid according to average earnings. This indicator is calculated according to the rules of Article 139 of the Labor Code of the Russian Federation.
Important points
When calculating vacation pay, the average earnings are taken into account. This indicator is calculated according to the rules approved in the Labor Code of the Russian Federation (Article 139):
| All included in the remuneration system are taken into account | Income received by workers |
| Regardless of operating mode | The calculation is carried out based on the actually identified payment and the actual time worked. |
| When calculating, the period is taken | Last 12 months |
| To determine average daily earnings | The total income is divided by 12 (number of months), and then by 29.3 (average number of days in a month) |
| In and local acts | Other periods may be approved to identify average earnings, if they do not negatively affect the employee’s position |
Thus, the calculation is carried out in two stages:
- calculation of average monthly earnings;
- calculation of average daily earnings.
The resulting value is then multiplied by the number of vacation days. Thus, the amount of vacation pay is calculated.
Required terms
First of all, it is necessary to develop a definition of vacation. This term is not defined in the legislation. Vacation is a temporary release from a job function.
Its presentation may be associated with different purposes. For example, for an annual holiday or to prepare for childbirth ().
In any case, leave implies that the employee retains it.
He is released from labor functions on a temporary basis. Also, the law does not define the concept of “vacation pay”.
In practice, this term refers to the payment received by the employee for the period of time when he could perform a labor function, but did not actually perform it.
This cash payment is assigned to employees before going on vacation. Vacation pay is paid in the amount of average earnings. Also, the term has no legal explanation.
According to this standard, this term means remuneration for labor, which is calculated based on the qualifications of the worker, the complexity of his activity, etc., as well as compensation and incentive payments.
So, the salary consists of the following elements:
- remuneration for work or salary;
- compensation payments;
- incentive payments.
Remuneration for labor is calculated based on the following factors:
- worker qualifications;
- the quality of his work;
- the number and complexity of his duties.
Also worth mentioning here are concepts such as “tariff rate”, “salary” and “basic salary”. All of them are revealed in Art. 129 of the Labor Code of the Russian Federation and give an idea of what remuneration for work is.
In particular, it describes all types of payments that are used to calculate average earnings.
Is the amount of vacation pay included in the calculation of vacation pay?
Many employees are interested in: “Are vacation pay for the previous period included in the calculation of vacation pay?”
Indeed, are they included in the total income received by the employee in the previous period?
So, let's turn to the provisions of Government Resolution No. 922. This document contains a list of payments that are taken into account when calculating the amount of vacation pay.
This list is open, since a reservation is made about other possible payments that will be considered in the calculations (clause 2 of Resolution No. 922).
The same document talks about periods that are excluded when identifying average earnings; income received during a given period is also not taken into account.
Clause 4 of this Resolution talks about the following time intervals:
- sick leave;
- downtime and strikes;
- additional days of rest;
- release from work while maintaining average earnings.
In the latter case, we are talking specifically about vacation pay. It should be noted that this is not the only case when earnings are retained by the employee.
Thus, vacation pay received for the previous period will not be taken into account when calculating the current vacation. This rule was adopted for a reason. It allows you to avoid double payments for one period.
Determining the amount of average earnings
Above we defined the process of identifying average earnings. This indicator is important when calculating various payments, including vacation pay.
Video: accrual of vacation pay in 1C Salary and Personnel Management
You should be aware that the legislator has approved uniform calculation rules, regardless of the case of calculation. But they are relevant only within the framework of labor law.
So, to determine the amount of average earnings, one must be guided by the provisions, as well as Government Decree No. 922.
To calculate average earnings, the sum of the following payments is used:
- wages calculated based on the salary or tariff rate of the worker;
- remuneration at piece rates;
- Commission remuneration;
- remuneration in non-monetary form;
- monetary allowances for civil servants and employees of municipal bodies;
- royalties;
- additional salary, which is paid at the end of the year;
- compensation and incentive payments;
- other payments that are approved by the employer’s remuneration system.
The same document lists payments that are not taken into account when determining average earnings:
- social nature;
- are not provided for by the remuneration system, for example, compensation for food, utilities,
- travel, etc.;
- temporary disability benefits;
- and some others.
Thus, it is necessary to carry out careful work on calculating the periods that will be included in the calculation and the payments taken into account in the calculation.
Only after this is the amount of vacation pay for a particular worker determined.
Calculation example
Let's give an example of calculating vacation pay: Ivanov has been working for the company since January 1, 2019. His leave begins on December 14, 2019 and will last 14 days.
Thus, the billing period is 11 months – from 01/01/16 to 11/30/2016. During this period, he received an income of 600 thousand rubles.
In March, he was on a business trip for 21 days. He was also sick for 11 days in August. Accordingly, these two months will be incomplete.
They are taken into account only to the extent that the employee actually performed the labor function. In March, Ivanov worked for 10 days:
In August – 20 days:
In total, he worked for 9 full months. Average earnings per day will be calculated as follows:
In conclusion, we calculate vacation pay:
Is educational (student) taken into account?
Vacations are provided not only in connection with the right to annual rest. We have already mentioned that this period can be associated with different goals.
Thus, women receive maternity leave for a certain period before the birth of a child and after this event.
This period is also paid. Another type of leave is student leave.
It is presented in accordance with - . The legislator obliges the employer to give such workers the rest time necessary for the educational process.
How is the average salary for vacation calculated? In short, based on average daily earnings. That is, according to the formula (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):
In turn, the average daily earnings for calculating vacation pay in 2017 are calculated as follows:
The billing period is 12 calendar months preceding the month the vacation began (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). That is, if, for example, your employee went on vacation in February 2017, then the billing period will be the period from February 1, 2016 to January 31, 2017.
Read about exactly what payments should be taken into account when calculating the average salary for a vacation:. And about the excluded periods -.
As for the number of days worked in the billing period, they are counted according to the following rules. If a month is worked by an employee in full, then it is considered equal to 29.3 days. And if not completely, then the formula is used (clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):
As a result, the number of days actually worked during the billing period is calculated using the formula:
Indexation of average earnings when calculating vacation pay
Indexation of average earnings must be carried out if the organization's employees have had their tariff rates/salaries increased (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):
- or during the billing period;
- or during the employee’s vacation;
- or in the period between the pay period and vacation.
How to calculate vacation pay if there is no average earnings
This situation may arise if during the billing period the employee did not have days worked and payments taken into account when calculating the average earnings for vacation pay. Let’s say an employee was on leave for a long time without pay or was on a business trip. But at the same time he had payments before the billing period.
In such a situation, the 12 months preceding the month of the beginning of the period in which the employee has no days worked or payments taken into account are taken as the calculation period (clause 6 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).
Calculation of average earnings for vacation pay for the past year
How to calculate the average salary for vacation pay if an employee has accumulated unused vacation days from previous years, and now he has decided to take them all off at once? In such a situation, vacation pay is calculated in the general manner. Since the calculation algorithm does not depend on for which year of work the employee decided to take a vacation.
The procedure for calculating average earnings depends on the purpose of its determination. In the article we will analyze what is included in the average earnings calculated for the payment of maternity benefits, vacation pay, and compensation upon dismissal.
What is included in average earnings: legislative framework
The procedure for calculating average earnings is regulated by the following legislative acts:
No. | The purpose of calculating average earnings | Regulatory act defining the procedure for calculating average earnings | What is included in average earnings |
| 1 | Determination of the amount of payments provided for by the Labor Code of the Russian Federation | Art. 139 Labor Code of the Russian Federation | According to labor legislation, in calculating the average wages includes all types of payments provided for by the remuneration system and applied by the employer |
| Determination of the amount of benefits for pregnancy and childbirth, in connection with temporary disability, and child care | Government Decree No. 375 of June 15, 2007 | The calculation of average earnings includes wages both in cash and in kind, as well as other remunerations from the wage fund accrued for the period of 2 years preceding the month of the occurrence of the insured event (for example, issuance of sick leave). |
|
| Determining the amount of payments for the period of maintaining average earnings (business trip, day off for the donor, etc.) | Government Decree No. 92 of December 24, 2007 | When determining average earnings, the amount of employee income in the form of remuneration for labor is taken into account, including:
|
General procedure for calculating average earnings
The Regulation “On the Peculiarities of Calculating Average Wages” contains standards for determining the amount of average earnings for calculating vacation pay, as well as payments for the period of maintaining the average salary (business trip, day off for a donor, forced absence, etc.). According to the regulation, average earnings are determined based on the income received by the employee during the 12 months preceding the month of salary retention (vacation, business trip, etc.).
What is included in average earnings
In accordance with the established procedure, when calculating average earnings, the total amount of income received by employees in the form of wages and other payments from the wage fund is taken into account.
No. | What is included in average earnings | Description |
Salary | Average earnings include wages paid in cash and in kind, as well as wages calculated:
|
|
| Fee | When calculating average earnings, monetary remuneration paid as fees in media editorial offices and cultural and arts organizations is taken into account. |
|
| 3 | Allowances, surcharges | The calculation of average earnings includes the amounts of bonuses and additional payments accrued for work:
|
| Payments based on working conditions | Additional payment to employees for working in harmful/dangerous conditions is included in the calculation of average earnings in the general manner. |
|
| Awards | The bonus amount is included in the calculation of average earnings, provided that the payment is accrued for the employee’s fulfillment of labor indicators, as well as on other grounds related to job responsibilities employee. The bonus is included in average earnings based on the date of accrual, and not the actual payment. |
What is not included in the average salary
From the calculation of average earnings, amounts paid to the employee, but not related to wages, are excluded, in particular:
- material aid;
- compensation for food costs;
- payment for travel, training;
- providing employees with vouchers to health resorts and entertainment
- events at the cinema, theater, concert, etc.
- benefits in connection with temporary disability (including in connection with pregnancy).
If during the billing period an employee received amounts of remuneration (including in kind) that were not related to the performance of his job duties, such amounts are not taken into account in calculating average earnings.
In addition, the time an employee is absent from work due to:
- temporary disability;
- downtime due to the fault of the employer or for reasons beyond the control of the parties;
- the need to care for a disabled child.
How to calculate average earnings
The amount of average earnings is determined based on the average daily salary, which, in turn, is calculated using the formula:
Salary = Income / 12 months. / 29.3,
Where Income
– the amount of income received by the employee during the reporting period (12 previous months);
29,3
– fixed average quantity calendar days in a month.
Let's look at an example . An employee of Saturn LLC, Kononov, took leave for 10 days - from November 1 to November 10, 2018.
To calculate vacation pay, the accountant needs to determine Kononov’s average earnings for the billing period - from 11/01/2017 to 10/31/2018.
During the reporting period, Kononov received a salary and bonus in the total amount of 252,830 rubles.
Kononov’s average earnings are:
RUR 252,830 / 12 months / 29.3 = 719.08 rub.
If during the billing period the employee was on maternity leave, absent from work due to downtime or illness, as well as in other cases of excluded periods in the billing period, the average earnings are calculated using the formula:
SrZar with excluded periods = Income : (Number of Months * 29.3 + 29.3 / (DnMonth * DnPr)),
Where Income– annual income of the employee for the billing period;
NumberMonth– the number of months during the year that the employee worked in full;
DaysMonth – full number calendar days in a month with an excluded period;
DnPr– the number of calendar days in a month minus the excluded period.
Let's look at an example . On November 5, 2018, Kovrizhkin, an employee of Monolit LLC, resigns of his own free will. On the day of dismissal, the employer is obliged to pay Kovrizhkin compensation for 5 days unused vacation, calculated based on average earnings.
The calculation period for determining average earnings is from November 1, 2017 to October 31, 2018.
During the billing period, Kovrizhkin was on sick leave from June 11 to June 15, 2018 (5 days) and from October 15 to October 21, 2018 (7 days). Kovrizhkin worked completely for the remaining 10 months of the reporting period.
Kovrizhkin’s total income for the reporting period is 304,420 rubles. (excluding disability benefits, the amount of which is not taken into account in calculating total income).
To calculate Kovrizhkin’s average earnings, the accountant of Monolit LLC will need to determine the number of days in months with excluded periods of temporary disability:
- June 2018 – a total of 30 calendar days, 5 of which the employee was on sick leave (30 – 5 = 25);
- October 2018 – a total of 31 calendar days, 7 of which the employee was on sick leave (31 – 4 = 24).
Let's determine the average earnings to calculate Kovrizhkin's compensation for unused vacation:
RUR 304,420 (10 months * 29.3 + 29.3 / ((30 days + 31 days) * (25 days + 24 days)) = 962.01 rub.
How to calculate average earnings for maternity benefits
When calculating average earnings to determine the amount of maternity benefits, the following formula is used:
SrZar allowance for BiR = Income: 730 ,
Where Income– the total amount of income received by the employee during the reporting period (24 months preceding the month of pregnancy sick leave).
The average earnings calculated for maternity benefits include all payments to the employee, provided that these payments were subject to contributions to the Social Insurance Fund.
Thus, the income determined when calculating the average earnings for maternity benefits includes:
- salary;
- awards, bonuses;
- additional payment for overtime, work on weekends, holidays, night shifts, etc.;
- vacation pay;
- financial assistance over 4,000 rubles;
- daily allowances paid during a business trip;
- other payments for which insurance premiums were calculated.
Let's look at an example . On October 12, 2018, an employee of Yuno LLC, Fedotova, provided the accounting department with a maternity sick leave for a period of 140 calendar days.
The calculation period for determining average earnings is the period from 10/01/2016 to 09/30/2018.
For the specified period, Fedotova was accrued the following amounts:
- salary – 415,920 rubles;
- additional payment for overtime – 20,880 rubles;
- vacation pay – 12,033 rubles.
All of the above payments are included in the calculation of average earnings, which is determined as follows:
(415,920 rub. + 20,880 rub. + 12,033 rub.) / 730 = 614.84 rub.
Every officially employed employee has the right to annual paid leave. This is stated in Art. 114 Housing Code of the Russian Federation. In addition, the vacation must be paid by the employer, based on average earnings for Last year. We are not talking about calendar years, but about working years.
Each working year begins on the date on which the employee entered into an employment contract with the employer.
Each employee's annual leave is paid by the employer. But not every employee knows how vacation pay is calculated correctly. The amount of vacation pay depends on the employee’s earnings for his last working year, as well as on the number of days he actually worked this year. Wages from previous jobs are not taken into account.
To calculate the average daily earnings for vacation pay and compensation, you first need to decide on the billing period. Months for calculation are taken based on the employee’s last working year. For example, an employee got a job on June 15, 2015. To calculate vacation pay, you should take the period from June 15, 2015 to June 14, 2016.
If an employee did not actually work for the last working year and no wages were accrued to him (for example, a woman was on maternity leave), then the previous 12 months before this period should be taken for calculation.
To calculate the actual days worked in the working year, you need to know which periods are included in the length of service for calculating vacation pay and which are not. This is stated in Art. 121 Labor Code of the Russian Federation. The length of service that gives the right to leave includes the following periods:
- actual work;
- periods when the employee did not actually work, but his place of work was retained. For example, annual leave or maternity leave. Are vacation pay included in the calculation of average earnings for vacation pay? No, they are excluded;
- periods of forced absence due to the fault of the employer;
- vacation periods at your own expense, but not more than 14 calendar days per year.
When calculating the annual earnings of a particular employee, all “labor” payments are taken into account. This:
- wage;
- official bonuses that are specified in the employment contract. All bonuses are included - monthly, quarterly and annual. If the year is not fully worked, then the bonus is calculated relative to the time actually worked;
- various compensations and payments. Previous vacation is not included in the calculation of vacation pay.
An employee becomes entitled to annual leave after six months of working for a given employer. In this case, leave will be provided “in advance”, and vacation pay will be paid “in advance”. If an employee decides to quit, a portion of his vacation pay will be deducted from his salary.
To calculate the average earnings of this employee, a calculation period is taken equal to the period of his work with this employer. Income is calculated based on all payments taken into account for this working period.
Particular attention should be paid to the bonuses with which the employer has the right to reward its employees. If the employee has fully worked the pay period, then the quarterly bonus, just like the monthly bonus, will be taken into account when calculating the average earnings for general conditions. If the billing period is not fully worked out, then:
- bonuses depending on time worked will be fully taken into account in the calculation;
- bonuses, which are paid in a fixed amount, will be taken into account depending on the time actually worked by the employee.
A month is considered not fully worked in the following situations:
- In a given month, an employee has 2 days of sick leave, but he worked 2 Saturdays. There are 22 working days in this calendar month, and the employee worked 22 working days. But the month cannot be considered fully worked, since sick days are not taken into account when calculating average earnings. And it doesn’t matter that the employee had overtime;
- the employee got a job on January 12, immediately after New Year's holidays. It was the first working day in January after the New Year holidays. For January he was paid his full salary, since he worked all working days in that month. But such a month cannot be considered fully worked, since a fully worked month is counted in calendar days. And it doesn’t matter that there were days off from January 1 to January 12.
How to calculate average daily earnings for vacation pay
What is included in the calculation? Bonuses are taken into account when calculating vacation pay according to the period worked. For example, if a quarterly bonus is paid for the 2nd quarter, and the billing period begins in May, then the bonus will be taken into account for 2 months.
In order to take the bonus into account when calculating, you need to know the amount that needs to be included in your annual income. To do this you need to use the formula:
Psr = Pf / Krp * (Krp - Kfr), where Psr is the amount of the bonus included in the average salary, Pf is the accrued bonus, Krp is the number of working days in the calendar year, Kfr is the number of working days that were not included in the billing period .
To calculate the average salary of an employee for vacation pay, you must use the formula:
Wed. salary = D / 12 / 29.3, where D is the total amount of annual income, 12 is the number of months in a year, and 29.3 is the average number of days in a year. This value is constant and is established by the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007.
If the employee has not fully worked the pay period, then the average earnings for calculating vacation pay will be calculated using the following formula:
Dokh / (29.3 * K + D), where Dokh is the employee’s annual income, which is taken into account to calculate average earnings; K is the number of fully worked months, D is the number of fully worked days in an incomplete month. Is the amount of vacation pay included in the calculation of average earnings? No!
What is not included in the calculation of vacation pay
The following payments are not taken into account:
- material aid;
- compensation for lunch and travel;
- compensation for training and treatment;
- sick leave payments;
- payments during maternity leave, as well as for child care up to 1.5 years;
- the amount of past vacation pay;
- other payments.
Determining average earnings for calculating vacation pay
Now you need to correctly calculate the number of days in months that are not fully worked. To do this you need to use the formula:
29.3 / K * (K - IskD), where K is the number of calendar days in an incompletely worked month, IskD are calendar days that are excluded from this month.
For example, an employee wants to go on vacation in July 2018. The billing period is from June 2017 to July 2018. In the calculation period, he was sick for 17 calendar days in October and 11 calendar days in March. Thus, to calculate the average salary for vacation, he worked 29.3 / 31 * (31 - 17) = 13.23 days in October, and 29.3 / 31 (31 - 11) = 18.9 days in July
Thus, the employee worked 10 full months and (13.23 + 18.9) = 32.13 working days.
During the billing period, the employee received 652,000 rubles, including:
- bonus in the amount of 84,000 rubles;
- compensation for training - 52,000 rubles;
- compensation for lunch - 30,000 rubles;
- sick leave payments - 17,800 rubles.
84,000 / 247 * (247 - 13.23 - 18.9) = 72,937.17 rubles.
The annual income of this employee was:
652,000 + 72,937.17 - 52,000 - 30,000 - 17,800 = 624,137.17 rubles
The average earnings of this employee for 1 working day in the billing period will be equal to:
624,137.17 / (29.3 * 10 + 32.13) = 1,919.65 rubles.
Employees are provided with annual leave while maintaining their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of workers are entitled to additional vacations in addition to the main vacation.
The average salary retained by an employee during vacation is determined by the formula:
Average daily earnings = Amount of accrued salary for the billing period / (Number of full months × Average monthly number of calendar days (29.3))
Amount of vacation pay = Average daily earnings × Number of vacation days
The amount of vacation pay will also depend on whether the tariff rates (salaries) were increased during the billing period or after.
Number of vacation days to calculate
Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take time off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be taken off continuously.
Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, workers under 18 years of age must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)
Labor legislation also provides for additional leaves for employees (Article 116 of the Labor Code of the Russian Federation).
For the calculation, it is important to exclude all non-working holidays from vacation days. That is, all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and holidays established in a specific region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, article 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, clause. 2 letters of Rostrud dated September 12, 2013 No. 697-6-1). However, weekends are still included in the calculation.
Important! Non-working days, to which holiday weekends have been postponed are included in the calculation. If the day off coincides with a holiday, then the Government of the Russian Federation issues a resolution setting the date to which the day off and holiday is transferred. For example, in 2019, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If an employee is on vacation on May 10, this day must also be paid.
Determining the billing period
By general rule the billing period for calculating average daily earnings is defined as 12 calendar months preceding the month in which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, hereinafter - Position).
It is necessary to exclude from the billing period all the time when the employee (clause 5 of the Regulations):
- Received payment in the form of average earnings (with the exception of breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid leave;
- Was on sick leave or maternity leave;
- Didn’t work due to downtime through no fault of his own;
- Did not participate in the strike, but due to it could not work;
- Used additional paid days off to care for disabled children and people with disabilities since childhood;
- In other cases, he was released from work with full or partial retention of wages or without pay. For example, vacation time at your own expense or parental leave.
It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid wages for the days actually worked, or this entire period consisted of time excluded from the calculation period. In this case, as the calculation period you need to take the 12 months preceding the first mentioned 12 months (clause 6 of the Regulations).
If the employee did not have actual accrued wages or actually worked days during the billing period and before it began, then the days of the month in which the employee goes on vacation are taken as the billing period (clause 7 of the Regulations).
In the collective agreement, local normative act Other billing periods may be provided for calculating average wages, if this does not worsen the situation of workers (Article 139 of the Labor Code of the Russian Federation).
Determination of earnings for the billing period
All payments accrued to the employee, which are provided for by the employer’s payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulations, approved. By Decree of the Government of the Russian Federation of December 24, 2007 No. 922, there is an open list of such payments.
The following cannot be included in the calculation of average earnings:
- All payments accrued to the employee for the time excluded from the payroll period. They are listed in clause 5 of the Regulations. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for downtime;
- All social benefits and other payments not related to wages. For example, financial assistance, payment of the cost of food, travel, training, utilities, recreation, gifts for children (clause 3 of the Regulations);
- Bonuses and remunerations not provided for by the remuneration system (clause “n”, clause 2 of the Regulations).
Bonuses (other remunerations) provided for by the remuneration system are taken into account taking into account certain features established by clause 15 of the Regulations.
Calculation of average daily earnings
Knowing the billing period and the total amount of earnings for this period, you should determine the employee’s average daily earnings:
Average daily earnings = Earnings for the billing period / (Number of full months in the period × 29.3)
29.3 in the formula corresponds to the average monthly number of calendar days. Moreover, the billing period is considered to be fully worked if in each month of this period there are no days excluded from the billing period (days of temporary disability, business trips, vacations, downtime, etc.).
If the billing period is not fully worked out, the formula is applied:
Average daily earnings = Earnings for the billing period / (29.3 × Number of fully worked months in the billing period + Number of calendar days in incompletely worked months of the billing period)
Moreover, for each month that is not fully worked, you need to apply the formula:
The number of calendar days in an incompletely worked month = 29.3 / The number of calendar days of the month × The number of calendar days falling within the time worked in a given month.
Example
The employee has been working in the organization since August 1, 2018. On July 15, 2019, he goes on vacation for 14 calendar days. In this case, the billing period is 11 months - from August 1 to June 30. During the billing period, the amount of earnings for calculating vacation pay amounted to 600,000 rubles. There were no salary increases in the organization during this time.
In March, the employee was on a business trip for 21 calendar days. The remaining days of March are 10 (31 − 21). Accordingly, March is an incomplete month of the billing period, from which only 9.5 are taken to calculate vacation pay. days (29.3 × 10 / 31).
In October, the employee was sick for 11 calendar days. The remaining days of October are 20 (31 − 11). Accordingly, October is also an incomplete month, of which only 18.9 is taken to calculate vacation pay days (29.3 × 20 / 31).
There are 9 fully worked months left in the billing period (11 − 2). Accordingly, the average daily earnings of an employee will be:
600,000 rub. / (29.3 days × 9 months + 9.5 days + 18.9 days) = 2,054.09 rubles.
The employee must be paid the amount of vacation pay of RUB 28,757.26. (RUB 2,054.09 × 14 days).
For employees who receive vacation in working days, the average daily earnings are calculated based on the number of working days according to the calendar of a 6-day working week:
Average daily earnings = Salary accrued for the entire period of work / Number of working days according to the calendar of a six-day working week, which falls on the time worked by the employee
If the billing period has not been worked out at all and there was no salary immediately before the vacation (for example, the employee returned from maternity leave or the employee was on a long business trip and immediately goes on vacation), then the formula is applied (clause 8 of the Regulations):
Average daily earnings = Salary (tariff rate) / 29.3
Accounting for salary increases (tariff rates)
When calculating vacation pay, you need to apply an increase factor if salaries (tariff rates) have been increased:
- During the billing period, immediately before or during vacation;
- The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch or at least a structural unit (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if the salaries of all employees of the “Accounting” department of the enterprise were increased, then it is necessary to apply the coefficients when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for salary accountants, the coefficient does not apply.
Increase factor = New salary / Old salary
If, along with a salary increase, the structure of monthly payments and salary bonuses changes, then the formula will be as follows:
Increase coefficient = (New salary + New monthly payments, allowances and additional payments depending on the salary amount) / (Old salary + Old monthly payments, allowances and additional payments)
When applying increase factors, it must be taken into account that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are set as a fixed percentage or a certain multiple of the salary (tariff rate). Those payments that are set in an absolute amount (independent of salary or tariff rate) or in the form of a certain range (range) of percentage values or multiples in relation to the salary (tariff rate) do not need to be increased to calculate average earnings.
To quickly calculate, use our online vacation pay calculator:
Calculate vacation pay in Kontur.Accounting - a convenient online service for calculating salariesand sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.
Loading...
