How vacation pay is calculated for an employee, and in what period they should be paid to him, we told in ours. Are there any features of calculating vacations in January? And is it profitable to take a vacation in January 2018? We will talk about this in our consultation.
Vacation in January 2018: how to count
How to calculate vacation in January 2018? January vacation pay is determined by general rule: The number of vacation days is multiplied by the average daily earnings. And the average daily earnings are calculated by dividing the amount of wages actually accrued for the last 12 calendar months by 12 and the average monthly number of calendar days (29.3) (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation, approved by Government Decree of 12/24/2007 No. 922). The foregoing means that the calculation of vacation in January 2018 is made according to the following formula:
O \u003d ZP / (29.3 * M P + D N) * D Owhere O is the amount of vacation pay due to the employee;
ZP - the amount of payments accrued to the employee, taken into account in the calculation of vacation pay, for January-December 2017;
M P - the number of fully worked months in 2017;
D N - the number of calendar days in not fully worked months of 2017;
D O - the number of calendar days of vacation.
How to calculate vacation days in January 2018
Recall that the number of vacation days does not include non-working holidays falling on the vacation period (Article 120 of the Labor Code of the Russian Federation). Therefore, it is especially interesting to consider the transfer of vacation days in January 2018.
Non-working (holiday) days in January 2018 for vacation are (Article 112 of the Labor Code of the Russian Federation):
Therefore, the calculation of the number of calendar days of vacation will depend on how the employee wrote the application. Vacation is usually issued from December to January 2018. For example, in the application, the employee asked for vacation from 12/25/2017 to 01/10/2018. The period includes 17 calendar days of vacation, which include 8 non-working holidays. Therefore, vacation pay will be calculated only for 9 calendar days. And the employee will leave the vacation on 01/11/2018.
The situation is different when the employee in the application indicated a specific number of calendar days of vacation. For example, from 12/28/2017 for 10 calendar days. How long will the vacation last in January 2018 with this option? In this case, vacation pay will be calculated for 10 calendar days, as indicated in the application, but the day of going to work will be shifted. How is the vacation in January 2018 carried over? The transfer of vacation in January 2018 is made for as many calendar days as non-working holidays will fall on it. In the case under consideration, if there were no non-working holidays in January, the employee would have to go to work from 01/07/2018. But since in the application he indicated a specific number of vacation days, and in December 2017 there were 4 calendar days of vacation, at the beginning of 2018 he has 6 calendar days left. And these 6 days will begin to be calculated after the end of the weekend, i.e. from 01/09/2018. In this case, it will be necessary to return to work only from 01/15/2018.
Is it worth taking a vacation in January 2018?
Due to the fact that in January 2018 the largest number of non-working holidays in the year (8), the number of working days with a five-day working week is minimal (17). So, with a salary calculation system, 1 working day in January 2018 is the most “expensive”. So, with a salary of 100,000 rubles, one working day in January 2018 "costs" 5,882.35 rubles. (100,000 rubles / 17 days). And in February 2018, with 19 working days, it will be “estimated” at only 5,263.16 rubles (100,000 rubles / 19 days). That is, for each day of vacation in January 2018, the employee loses, or rather, loses the most. That is why the use of January working days for vacation is usually not beneficial for an employee.
In accordance with Part 4 of Art. 139 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), the average daily wage is calculated as follows:
- the salary for the last 12 months is summed up;
- this amount is divisible by 12;
- then the result is divided by 29.3 (number of days in a month).
The features of calculating average earnings are defined in the Decree of the Government of the Russian Federation “On the Features of the Procedure for Calculating Average Wages” dated December 24, 2007 No. 922.
At the same time, in order to calculate how financially profitable it is to go on vacation in January, it is necessary not only to understand the mechanism for calculating vacation pay, but also to take into account how much salary an employee may receive less if he goes on vacation in a particular month, which will be discussed in next section.
How to calculate the profitability of a vacation in January 2019
- New Year holidays - from 1 to 6 and 8 January;
- Christmas Day - January 7th.
To optimize rest days, days off, taking into account holidays, can be transferred. In accordance with the Decree of the Government of the Russian Federation “On the postponement of holidays in 2019” dated October 1, 2018 No. 1163, January holidays in 2019 are postponed as follows:
- from 05.01 to 02.05,
- from 06.01 to 03.05.
Taking into account the above, there are 17 working days in January 2019 with a 5-day working week. At the same time, the number of working days in those months in which there are no public holidays is greater. So, in August 2019, the number of working days is 22. In this regard, if an employee takes a vacation in January, he loses days with higher pay than in August.
Let's take an example. A citizen earns 40,000 rubles. per month and thinks to take him a vacation for 2 weeks in January or August 2019:
- for 1 day of his work in January it is necessary: 40,000 / 17 = 2,352 rubles. 94 kop.
- 1 day of his work in August: 40,000/22 = 1,818 rubles. 18 kop.
- 14 working days in January - 32,941 rubles. 16 kop.
- 14 working days in August - 25,454 rubles. 52 kop.
- The difference between 2 weeks of work in August and 2 weeks in January 2019 will be 7,486.64 in 2019. Therefore, it is more profitable for an employee to work in January than to take a vacation.
How to transfer vacation in January 2019
To understand how vacation is transferred in January 2019, it must be borne in mind that, in accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays (that is, in January, the days from January 1 to January 8 inclusive) are not included in the number of vacation days (both annual main and annual additional).
Therefore, if the vacation, calculated in calendar days, began in December 2018 and the vacation overlaps with the holidays in January 2019, then the vacation will be extended by the number of holidays that coincided with the vacation.
So, if an employee takes a vacation for 14 calendar days starting from 12/25/2018, he will need to go to work on 01/16/2019 (if there were no public holidays in January, the employee would go to work on 01/08/2019, however, at the time the holidays began, he has 7 days of vacation left, which will begin to be calculated from 01/09/2019).
So, taking a vacation in January 2019 is unprofitable, since every day of work in January is more expensive than in other months.
Significant changes are periodically made to labor legislation, which must be taken into account in order to avoid fines. How to calculate vacation pay in 2019, whether the new law applies here - in the material of the article.
From the article you will learn:
Vacation pay calculation in 2019: general information
You need to calculate vacation pay according to the same ones that were approved by the Government Decree of December 24, 2007 under No. 922. But later, new explanations of officials appeared, which are important to take into account when calculating funds.
To calculate vacation pay in 2019, you need to determine:
- for each specific employee;
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The billing period is 12 calendar months preceding the start of the vacation, unless the organization has set a different period. In this case, the calendar month is the period from the 1st to the 30th or 31st day inclusive (in February - to the 28th or 29th day inclusive). If the employee is accepted for a period of less than one year, the reduced working year is reflected in the vacation order, depending on the term of the TD with the employee.
When calculating vacation in 2019, the old ones apply, the new law defining vacation pay calculation not accepted. Includes payments provided for. reflected in paragraph 2 of the Regulation under No. 922. For example, payments include:
- and other surcharges: for class, professions, length of service, etc.;
- compensation payments related to the established mode of work, working conditions, including bonuses and other remuneration.
When determining the average earnings, do not forget what you want to exclude. For example, they include sick leave and vacation.
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Incorrect calculation of vacation pay will result in underestimation or overestimation of amounts due to employees. Therefore, if errors are found, vacation pay must be recalculated.
How to calculate vacation in 2019: determine the billing period
The calculation of the total amount depends on the days on which the vacation is granted: or .
Ask your question to the experts
New calculation of vacation pay in 2019: step by step instructions
Calculate the total number of days worked by an employee
Before making a calculation, you need to determine how many days a person worked during the 12 months preceding the vacation. According to the current rules, an employee can use already six months after. In some cases (for example, if a woman goes on maternity leave soon, has a child under three months old, or works part-time) - after three months.
How vacation is calculated in 2019 depends on the number of days worked. Even when an employee has fully worked for 12 months, periods of illness, the duration of all business trips and vacations granted are excluded from the calculation of vacation pay. see paragraph 5 of the Regulations under No. 922. In order not to calculate the number of days manually, the law established the average monthly number of calendar days equal to 29.3. If an employee has fully worked for a year, the number of days for it will be equal to:
- 12 x 29.3 = 351.6
Let's assume that another employee worked only half a year - from January to June inclusive. Of these, ten calendar days he was on sick leave (for example, in March). So he worked five months plus 21 days in March.
- For the full five months: 5 × 29.3 = 146.5
- March: 29.3 ÷ 31 calendar days × 21 days worked = 19.85 days
- Total: 146.5 + 19.85 = 166.35 days
Practical situation
How much should a teacher rest in the summer. Leave calculation rules for difficult cases
Answer prepared in collaboration with the editors
Answered by Yulia SEMENOVA,
lawyer, expert of the magazine "Kadrovoe delo"
To ensure that students are not left without classes, teachers go on vacation during summer holidays. But most schools continue to work in the summer. For example, they organize school health camps with a day stay. The same teachers work in these camps. To correctly send a teacher on vacation, consider the area in which he works, how many days of vacation he is legally entitled to, and what teaching experience he has in your institution.
We calculate the average daily earnings of an employee
The formula for calculating vacation pay in 2019 involves the use of a calculator or a special program. Wherein calculation of average earnings produced in the following way. It is necessary to add up all payments made to the employee for the billing period, including, surcharges to tariff rates etc. of the payments taken into account is reflected in paragraph 2 of the Regulation under No. 922. Sick leave, travel, vacation and other payments are not taken into account. Vacation pay calculation in 2019: calculation examples (SDZ) for an employee who has worked for a year.
If the vacation is also given in calendar days, determine the average daily earnings by the formula:
Vacation pay calculation in 2019, calculation examples
The next thing to consider when making is the number of vacation days. As a rule, an employee is entitled to 28 calendar days of vacation per year. At the same time, 14 days must be used continuously, and another 14 can be broken down at the discretion of the employee. To make a calculation, you need to multiply the number of expected vacation days by the average daily earnings (AED). For example, the first employee who worked for a year decided to go on vacation for 28 days. Then vacation pay will be equal to:
- Vacation¹ = SDZ¹ × 28 days
For example, the second employee decided to go on vacation for 14 days. It should be borne in mind that he has the right to go on vacation for 28 days - Letter from Rostrud dated December 24, 2007 under N 5277-6-1. Then the formula for calculating vacation pay 2019 looks like this:
- Holiday pay² = SDZ² × 14 days
How to calculate vacation pay in 2019: an example
The accountant calculates vacation pay in 2019
Answered by Yulia SEMENOVA,
expert of the magazine "Personnel business"
Tell your employees the rules for calculating vacation pay. Then you will not have to answer the question - “Why didn’t I get paid extra?”. There are months in which going on vacation is unprofitable. We have prepared a memo with which you will explain to an employee how to plan a vacation profitably.
Question number 1. Why vacation pay in May is less than salary
The employer calculates vacation pay from average earnings. And the salary for the day worked - from the daily rate. The procedure for calculating these amounts varies.
Pay attention! Since 2018, they are paid not to funds, but to tax office! On the day of payment or transfer to the employee’s card, personal income tax is withheld from vacation pay.
An example of calculating vacation pay in 2019 for Petrov:
- For a full ten months: 10 × 29.3 = 293 days
- March: 29.3 ÷ 31 days × 21 days worked = 19.85
- April: 29.3 ÷ 30 days × 16 days worked = 15.6
- Total: 293 + 19.85 + 15.6 = 328, 45 days
Vacation pay in 2019: an example
Over the past twelve months, payments in favor of I. Petrov amounted to 256,300 rubles. Of these, 9,500 were April vacation pay, 6,300 - pay on sick leave. Eliminate them from the total and find the average daily earnings (ADW):
- 256 300 rubles - 9 500 rubles. - 6 300 rubles. = 240 500 rubles
- SZD = 240 500 rubles. ÷ 328, 45 days = 732.23 rubles.
- Vacation pay will be: 14 days × 732.23 rubles. = 10 251, 22 rubles.
Holiday pay in 2019 did not change significantly. In their calculation, the same formulas are used as before. If an organization violates order calculating vacation pay in 2019, this may lead to litigation. in case of temporary disability of the employee. Another reason for the extension or transfer - a person performs at the time of the prescribed rest. The specific dates for which the vacation is transferred are determined by the organization, taking into account the wishes of the employee. In this case, the payment of vacation pay in 2019, based on the new law, is also shifted.
It is also recommended if, at least three days before the start of the holiday, vacation pay in 2019 was not calculated and paid. The same applies to situations where an employee (two weeks before it starts). In these cases, the employee writes an application for the postponement of rest, with the consent of the employee, can be postponed to the next year if the absence of a specialist at work adversely affects the company's activities. The employee is obliged to use the leave no later than twelve months after the end of the working year. It turns out that you can transfer the vacation only to the next working year. Such rules were established by Art. 124 TK. At the same time, in 2019 the same as in the example above.
It is prohibited not to grant annual paid leave for two consecutive years, as well as failure to provide annual paid leave to employees under the age of eighteen and employees employed in jobs with harmful and (or) dangerous working conditions.
The employee has not been on vacation for two years in a row. Leaves expire?
Suppose an employee has not been on vacation for two years in a row. Leaves expire?
In this case, the employer violates labor laws. For this, the organization can be fined from 30,000 to 50,000 rubles. or suspend its activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
But there will be no punishment for the employee. And the days of non-holiday vacation will not burn out. Vacation for these days is due to the employee in full.
Is it possible to replace vacation with money?
Leave cannot be replaced by compensation. Even the vacation in which the employee has not been for more than two years. The employee can only take these days off on vacation. At the same time, vacation pay is paid for vacation, which can be calculated on our calculator .
Some employees are entitled to additional vacation days in addition to these 28 days. This:
These extra days can be replaced by compensation. Compensation is calculated in the same way as regular vacation pay.
Also, vacation is replaced by money if the employee quits. This case has been considered in a special article on our website .
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Download a collection of ready-made vacation solutions.
In order for you to practice the calculation of vacation pay for different cases, we have collected in:
8 situations with vacation pay, which in a special way need to be reflected in 6-personal income tax for six months;
4 examples of how to transfer billing periods.
Many employees, even knowing the standard length of their rest, tend to extend it at the expense of the same days off. If the vacation also coincides with the holidays, a number of questions arise - how do they affect the duration of the vacation and do they increase it?
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
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Meanwhile, this aspect is regulated by law and quite clearly, given that citizens have the right to rest both on and on holidays.
Concepts
Of course, citizens have the right to work, which consists in the freedom to choose a professional activity and an employer. But it is infinitely impossible to carry out labor activity in view of the same increased load on the body and, as a result, the development of many diseases.
That is why employees have received the right to rest for a length not less than that established by law in the form of the same basic leave, which is issued annually, along with inter-shift rest and lunch breaks, either weekly or daily.
Also, the law approved another type of recreation, which can be attributed to a social benefit - we are talking about public holidays during which workers can also rest.
Normative base
The procedure for granting basic leave is regulated by the norms of the Labor Code of the Russian Federation - Chapter 19 of the Labor Code of the Russian Federation. She approved both the standard length of rest, and the right to due to special conditions of employment, and the same.
Contains chapter 19 and the procedure for accounting for holidays, which of course from time to time coincide with the holidays of ordinary workers, as well as their order in order to provide vacationers with the opportunity to rest for both reasons within the framework.
But the list of celebrations during which workers are officially released from their duties is already fixed in, where 6 public holidays are approved, not counting the rather long Christmas holidays.
Why do you need a production calendar?
Of course, all citizens already know about the same days off, namely Saturday and Sunday. But to say offhand, and on what day of the week falls on a particular holiday, many cannot, especially if there is no calendar at hand.
But labor activity consists not only of working days, but also the norms of working hours, to which these days are directly related.
At the same time, these indicators are important not only for ordinary workers, but also for accountants, as well as personnel workers, who calculate the duration of rest and accrue the same wages and vacation pay.
However, it is not always convenient to calculate the same norm of working hours every month, taking into account all days of rest, which is why the production calendar is provided.
It contains not only all the days during which workers have a rest, but also the norm of work time per month.
Are holidays included in holidays in 2019?
Ordinary citizens know that the coincidence of holidays with the main vacation entails an increase in the duration of the rest.
But many are not familiar with the process of determining their number, not to mention such nuances as transfers and other aspects of using holidays throughout the year.
What holidays are we talking about?
As a rule, all workers are aware of the holidays established at the state level, given that we are talking not only about the very fact of the upcoming fun, but also about relaxation.
Article 112 of the Labor Code of the Russian Federation defines the following days during which employees can legally be relieved of their duties:
- Christmas holidays from the first to the eighth of January;
- February day of men;
- March day of the female half;
- May holidays fixed 1 and 9;
- June day of Russia;
- November unity day.
Namely:
- To begin with, all accruals made to the worker over the past 12 months are taken into account based on the actual period worked.
- Then the resulting amount is divided by 12 and 29.3 (the coefficient of the number of days in a month).
- The resulting total, which is daily earnings, is multiplied by the number of days of future rest, and thus vacation payments are already accrued.
Impact on the calculation of average earnings
As part of Decree No. 922, two factors are used when calculating the average wage:
- earnings;
- billing period equal to one year.
At the same time, if over the past 12 months an employee has already been paid for any period in the average amount, he is excluded from both the period and the total amount.
That is, the same days of illness, as well as the previous vacation, when calculating payments, are not included in the total number of these factors.
