Algorithm for calculating vacation pay c. How to calculate holiday pay. Vacation pay when an employee leaves

All employees of the organization can count on annual basic paid leave. In general, its duration is 28 calendar days.

The procedure for calculating vacation pay

The procedure for calculating vacation pay is regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Decree 922). To calculate the average earnings for vacation pay, you need to perform a number of actions. Let's consider them step by step.

Step 1. Determine the composition of payments made to the employee in the billing period

To calculate the average earnings, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments (clause 2 of Resolution 922). That is, payments that must be included in the calculation of average earnings must be fixed in the company's local regulations (for example, in the Regulations on wages) and accrued for labor, for work, that is, they must be wages.

Not included in vacation pay:

guarantees (for example, average earnings for the period of a business trip, during a vacation);
compensation (for example, compensation for the use of personal transport by an employee for official purposes);
social payments (for example, material assistance).

Bonuses are included in the calculation of average earnings in a special manner, which is named in clause 15 of Decree 922.

Step 2. Determine the billing period

The settlement period for calculating average earnings is 12 calendar months preceding the period during which the employee retains the average wage (clause 4 of Regulation 922).

A calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). For example, if an employee goes on vacation in February 2019, then the billing period will be the period from February 1, 2018 to January 31, 2019.

Time is excluded from the billing period, as well as amounts accrued during this time, if:

the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
the employee did not participate in the strike, but due to this strike he was unable to perform his work;
the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

In practice, there may be cases that will differ from the standard. For example, in the 12 months prior to the event, the employee had no actual days worked or wages actually accrued. How to be in this case? Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the estimated one (clause 6 of Resolution 922).

Example

Lozhkina Vera goes on vacation in February 2019. Billing period: from February 1, 2018 to January 31, 2019. At this time, Lozhkina was on parental leave. And in the period from February 1, 2017 to January 31, 2018 (preceding the period from February 1, 2018 to January 31, 2019), she worked and received a salary. In this case, the average earnings for vacation pay can be calculated based on this period.

Also, the accountant may be faced with a situation where the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period. In this case, it is necessary to determine the settlement period based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings (clause 7 of Resolution 922).

Example

Vilkin Pavel goes on vacation from February 11, 2019. Billing period: from February 1, 2018 to January 31, 2019. Vilkin did not work in this organization during this period. He was hired on February 3, 2019. In this case, the settlement period will be from February 3, 2019 to February 10, 2019.

Step 3. Calculate average earnings for vacation pay

The average daily earnings to pay for holidays provided in calendar days is calculated by dividing the amount of wages actually accrued for the billing period by 12 and the average monthly number of calendar days (29.3) (clause 10 of Resolution 922).

An example of calculating vacation pay when the billing period is fully worked out

The accountant calculated vacation pay for Anton Kostin, who goes on vacation from January 21 to January 29, 2019. Billing period: from January 1, 2018 to December 31, 2018 rubles. The vacation pay accrued by the accountant will be: (30,000 rubles * 12 months) / 12 / 29.3 * 9 = 9,215.02 rubles.

If one or several months of the billing period are not fully worked out, then 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 full calendar months, and the number of calendar days in incomplete calendar months (clause 10 of Decree 922). At the same time, 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 this month (clause 10 of Resolution 922).

An example of calculating vacation pay when the entire billing period has not been worked out

Grishin Viktor works at Astra LLC. In July 2019, he goes on annual basic paid leave for 14 calendar days. The salary of an employee is 20,000 rubles. In August 2018, Grishin was on sick leave for 4 days, and for this month he was paid a salary of 16,190.48 rubles. Let's calculate the average earnings for the vacation period of Grishin Viktor:

We determine the composition of payments that should be included in the calculation of average earnings: 20,000 * 11 + 16,190.48 \u003d 236,190.48 rubles.
We determine the number of days that should be included in the calculation of average earnings: (29.3 * 11) + (29.3 / 31 * (31-4)) \u003d 322.3 + 25.52 \u003d 347.82 days.
We calculate the average daily earnings% 236,190.48 / 347.82 = 679.06 rubles.
We calculate the accrued amount of vacation pay: 679.06 * 14 = 9506.83 rubles.

Remember that annual leave can be divided into parts. In this case, when providing each of the parts of the vacation, the billing period will be determined anew each time. For example, an employee was on vacation twice in 2019: in June - 14 calendar days and in October - 14 calendar days. The calculation period for calculating vacation pay that fell in June will be from June 1, 2018 to May 31, 2019, and for holidays in October, the calculation period will be different: from October 1, 2018 to September 30, 2019.

Vacation pay can be accrued on any day, starting from the date of issue of the vacation order. For example, the manager signed the order on June 17, 2019, and the employee's vacation will begin only on July 4. You can accrue vacation pay on June 17, or later. The main thing is that vacation pay be paid on time.

Step 4. Pay vacation pay, transfer personal income tax and insurance premiums

Personal income tax should be withheld from the accrued amount, and then vacation pay should be paid to the employee. The employer is obliged to pay vacation pay no later than three calendar days before the start of the vacation (part 9 of article 136 of the Labor Code of the Russian Federation). The day of payment of vacation pay will be the date of receipt of income for personal income tax purposes. It is necessary to transfer personal income tax to the budget no later than the last day of the month in which vacation pay is listed (clause 6 of article 226 of the Tax Code of the Russian Federation).

For example, vacation pay was paid to an employee on July 22, 2019. This means that personal income tax should be transferred to the budget in the period from July 22 to July 31, 2019 inclusive.

Insurance contributions from vacation pay are accrued for the same month in which they were accrued (Letter of the Ministry of Labor of Russia dated September 4, 2015 No. 17-4 / Vn-1316). For example, vacation pay was accrued to an employee on July 19, 2019, paid on July 22, and the employee goes on vacation from July 25, 2019. In such a situation, insurance premiums should be calculated on July 19, 2019.

Insurance premiums from vacation pay should be transferred no later than the 15th day of the month following the month in which vacation pay was accrued (clause 3, article 431 of the Tax Code of the Russian Federation). For example, vacation pay was accrued on June 19, 2019. This means that insurance premiums should be transferred no later than August 15, 2019 inclusive.

Vacation in working days

employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
workers hired to perform seasonal work (Article 295 of the Labor Code of the Russian Federation).

For each month of work, the employee is granted two working days of vacation. For example, a fixed-term employment contract is concluded with an employee for a period of two months. In this case, the employee can count on a vacation of 4 working days. At the same time, the procedure for including payments in the calculation of vacation pay is similar to the procedure for including payments when vacation is provided in calendar days.

Example of calculating vacation pay granted in working days

Anna Sinitsina was granted annual paid leave in working days followed by dismissal (from 1 to 2 October). With this employee, a fixed-term employment contract was concluded for temporary work (from September 1 to September 30). For the month worked, Anna Sinitsina received 30,000 rubles. Leave in this case will be calculated as follows:

Determine the number of days from which vacation pay will be calculated. From the number of calendar days in September, days off according to the calendar of the 6-day working week are deducted. 30 - 4 = 26 days.
Determine the average daily wage. To do this, the payments accrued for September should be divided by the number of working days in September according to the 6-day working week calendar. 30 000 rub. / 26 days = 1153.85 rubles.
Determine the amount of vacation pay. To do this, the average daily earnings are multiplied by the number of vacation days. Since the contract was concluded for only one month, the vacation pay that Anna Sinitsina is entitled to amounted to two working days. 1153.85 * 2 days = 2,307.69 rubles

Conclusions to the article:

Payments included in the calculation of vacation pay must be fixed in the company's local regulations (for example, in the Regulations on wages) and accrued for labor, for work, that is, they must be wages.
The calculation of average earnings for vacation pay should include only those days (hours) on which the employee was present at work, according to the schedule established for him, and performed the work provided for by the employment contract concluded with him during employment.
If the employee is granted vacation in parts, then for each part the billing period will be determined anew.
Employees with whom an employment contract has been concluded for a period of up to two months, and employees hired to perform seasonal work, are granted leave in working days.
The average earnings for annual additional paid leave are determined according to the same rules as for the main one.

Do you want to quickly calculate vacation pay in accordance with all approved rules? Use the free vacation pay calculator from the Kontur.Accounting service.

Average daily earnings For holidays, think like this:

Billing period for vacation - 12 calendar months preceding the month of the beginning of the vacation. For example, vacation starts in June. Billing period - from June 1 of the last year to May 31 of the current Clause 4 of the Regulations on average earnings.

The billing period, which falls entirely on maternity leave and parental leave, is necessary.

Days worked- all days, including weekends and holidays, when the employee was registered in your company, except for days when he was on a business trip, vacation, on sick leave or for other reasons was released from work clause 5 of the Regulations on average earnings, Letter of the Ministry of Labor dated 04/15/2016 N 14-1 / B-351.

For each fully worked month, add 29.3 days. This is the average monthly number of days ((365 days - 14 holidays per year) / 12 months).

For a month not fully worked, count the number of days worked as follows Clause 10 of the Regulations on average earnings:

To the base for calculation vacation pay includes wages for hours worked. In particular, take into account paragraph 2 of the Regulations on average earnings.

Do not include vacation pay, business trip days, sick leave, and other payments for non-worked days in the calculation of average earnings p. p. 3.

Example. Vacation pay calculation

The employee goes on vacation from 06/19/2019 for 14 days. For the billing period from 06/01/2018 to 05/31/2019, he received a salary of 450,000 rubles, vacation pay of 34,000 rubles. and sick leave 18,257 rubles. The employee was on vacation for 14 days from 07/04/2018 to 07/17/2018 and was ill for 7 days from 02/06/2019 to 02/12/2019.

In the billing period, 10 months were fully worked out - 293 days. (10 months x 29.3).

The number of days for calculating vacation pay for July 2018 is 16.07 days. ((31 days - 14 days) / 31 days x 29.3), February 2019 - 21.98 days ((28 days - 7 days) / 28 days x 29.3).

The total number of days worked in the billing period is 331.05 days. (293 days + 16.07 days + 21.98 days).

The basis for calculating vacation pay is 450,000 rubles. Holidays and sick days are not included.

Average daily earnings - 1,359.31 rubles. (450,000 rubles / 331.05 days).

The amount of vacation pay is 19,030.34 rubles. (1,359.31 rubles x 14 days).

For a person who has been with your company for less than a year, take the number of days worked and the basis for calculating vacation pay from the day of employment until the first day of the month in which he goes on vacation n. p. 4, Regulations on average earnings.

Example. Calculation of vacation pay for an incomplete year of work

An employee hired on 11/01/2018 goes on vacation from 07/09/2019 for 28 days.

The billing period for vacation pay is from 11/01/2018 to 06/30/2019.

In the billing period 8 fully worked months. Days worked - 234.4 days. (8 months x 29.3). During this period, a salary of 300,000 rubles was accrued.

Average daily earnings - 1,279.86 rubles. (300,000 rubles / 234.4 days).

The amount of vacation pay is 35,836.08 rubles. (1,279.86 rubles x 28 days).

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Three days before the start of the vacation, the organization is obliged to pay the employee vacation pay, which is calculated from the average daily earnings.

Average daily earnings

Features of calculating average earnings are approved by a decree of the Government of the Russian Federation
dated December 24, 2007 No. 922.

The general procedure for calculating average earnings when paying for vacation is established in article 139 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). In 2014, the Federal Law of 02.04. 2014 No. 55-FZ, Article 139 of the Labor Code of the Russian Federation was amended. From now on, when calculating for vacation pay, instead of the coefficient 29.4, the coefficient 29.3 is used. The coefficient corresponds to the average monthly number of calendar days in a year.

For vacation pay and compensation for unused vacation, the average daily earnings are calculated for the last year - for 12 calendar months. To do this, the accrued wages, including all payments provided for in the organization, must be divided
by 12 (months) and by 29.3 (average monthly number of calendar days).

The billing period for vacation pay is 12 months prior to the month in which the employee goes on vacation.

How to calculate average daily earnings

First, the billing period.

Secondly, the amount of payments that the employee received in the billing period.

The pay period for vacation pay is 12 months immediately prior to the month in which the employee goes on vacation.

Calculate the calendar month:

January: 1st to 30th of the month inclusive.

February: from the 1st to the 28th of the month inclusive.

March: from the 1st to the 31st of the month inclusive.

EXAMPLE HOW TO DETERMINE THE PAYMENT PERIOD

The billing period includes:

July-December 2016

How to calculate vacation pay in 2017

Now that the billing period has been determined, you need to calculate the amount of payments for this period.
The calculation includes all payments that were received by the employee: bonuses, additional payments, allowances, incentives, etc.

The list of payments that are taken into account, see the Decree of the Government of the Russian Federation
from 24.12. 2007 No. 922, or rather, in paragraph 2 of the Regulation approved by this resolution
about the features of the calculation of average earnings.

Here is a list of payments that need to be taken into account in the average earnings when calculating vacation pay:

wages accrued at tariff rates, official salaries, piece rates, as a percentage of the proceeds from sales of products;
wages paid in non-monetary form;
Commission remuneration;
the fee of employees of editorial offices of newspapers, magazines, other media;
the difference in official salaries of employees who have moved to a lower-paid position;
allowances and surcharges (for class, qualification category, length of service, combination of professions, etc.);
compensation payments related to the mode of work and working conditions (due to regional regulation, additional payments for work in harmful and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime);
awards and rewards;
other payments provided by the system of remuneration.

Not included in the calculation of average earnings: material assistance, dividends, loans and other payments that are not related to. That is, payments are not for work.

We take into account the periods:

July-December 2016 and

January-June 2017.

The monthly salary of an employee is 20,000 rubles.

In addition to the salary, the employee receives bonuses for the fulfillment and overfulfillment of the sales plan in accordance with the Regulation on Bonuses, which is approved by the company.

In March, the employee exceeded the sales plan and received a bonus in the amount of 8,000 rubles.

In April, the employee again exceeded the sales target, but this time to a lesser extent and received a bonus of 5,000 rubles.

In May, the employee did not fulfill the plan, but received material assistance in the amount of 4,000 rubles in connection with the birth of a child.

12 months × 20,000 rubles = 240,000 rubles.

2) We include in the calculation two premiums paid in March and April 2017.

240 000 rub. + 8 000 rub. + 5 000 rub. = 253,000 rubles.

3) Financial assistance is not included in the calculation.

How to take into account quarterly, semi-annual and annual bonuses in average earnings

It is not uncommon for organizations to introduce not monthly, but quarterly or annual bonuses. Such bonuses should be taken into account in the average earnings in equal shares. The total amount of the premium must be divided by the number of months that are included in the bonus period. For example, if the premium is for a quarter, the premium amount should be divided by 3 months.

If at least one of the bonus months did not fall into the billing period, part of the bonus "falls out" and is not taken into account in average earnings.

EXAMPLE OF ACCOUNTING FOR A QUARTERLY BONUS IN CALCULATION OF AVERAGE EARNINGS

The billing period is the 12 months preceding the vacation.

We take into account the periods:

August-December 2016 and

January-July 2017.

The monthly salary of an employee is 22,000 rubles.

In addition to the salary, the employee received a bonus for the 3rd quarter of 2016 in the amount of 18,000 rubles. The amount of the bonus per month will be: 18,000 rubles. : 3 months = 6,000 rubles

The 3rd quarter of the year includes: July, August, September. And in the billing period, we must take into account the period from August 2016 to December 2016. This means that we take into account only part of the quarterly premium, which refers to August and September 2016.

Calculate the average salary of an employee:

1) We consider wages for 12 months:

12 months × 22,000 rubles = 264,000 rubles.

2) We include in the calculation the premium for August and the premium for September (these are parts of the quarterly premium received by calculation) 264,000 rubles. + 6 000 rub. + 6 000 rub. = 276,000 rubles.

How to account for non-labor bonuses

Such bonuses as gift payments for anniversaries of employees, the birthday of the organization, voluntary work by an employee for a sick colleague, and so on, are one-time in nature and are not provided for by the remuneration system. It turns out that you cannot include one-time payments in the calculation of average earnings. But, on the other hand, if you want to take into account such payments in the calculation of average earnings for vacation pay, simply include them in the Bonus Regulations or in the Collective Agreement.

Financial assistance is not included in the calculation of average earnings

Vacation is a long-awaited time for all employed citizens. According to the legislation of the Russian Federation, employees working under the terms of an employment contract are guaranteed annual leave of 28 calendar days. At the same time, 14 of them must go continuously. During the vacation, the employee receives a special monetary reward - vacation pay. The system for calculating payments is quite simple and does not change over the years. It is not difficult to determine the amount of vacation pay for an employee who worked all year and received a stable salary. But some situations can confuse even an experienced accountant. In this article, we will consider the intricacies of calculating vacation pay valid for 2017.

Each employee is provided with 28 calendar days of vacation per year.

Changes in the payout system

In the past year, the procedure for calculating vacation pay has changed slightly.

Firstly, when determining the average daily earnings of an employee, it is necessary to take into account the salary indexation coefficient. How to calculate and apply it in formulas, we will tell a little later.
Secondly, income tax on vacation pay now has to be paid not on the day of receipt of funds, but on the last day of the month of their transfer. At the same time, a new reporting form 6-NDFL was introduced.
Thirdly, vacation pay must be transferred to the employee 3 days before he goes on vacation.

Vacation pay formula

Calculation of payments is based on the average daily salary for the billing period. As a rule, it is 12 months, unless otherwise provided by the employment contract.

In this case, the formula for calculating the average daily earnings is quite simple:

SDZ=ZP / (12*29.3)

SDZ - average daily earnings.
ZP - the total amount of salary for the billing period.
12 is the number of months in a year. There are times when an employee goes on vacation after working less than a year. He can do this after 6 months in the company's staff. In this case, the billing period will be the entire period of its work, whether it be 6, 8 or 10 months. The time of organized strikes, unpaid leave (including maternity and child care) and downtime through no fault of employees are not included in the billing period. Weekends associated with public holidays are also deducted from it.
29.3 is the average number of days in a month. It is worth paying attention to the fact that until 2014 this number was officially 29.4. However, this coefficient is now used in the calculations. The resulting number is multiplied by the number of days on vacation (for example, 14 or 28), and we get the total vacation pay.

An employee can go on vacation after the first 6 months of employment with the company.

Vacation pay under various circumstances

It would seem that determining the amount of payments is not so difficult. However, some cases require special consideration. Often employees of the enterprise are unable to perform their duties due to illness or personal circumstances. In this case, the missed days are subtracted from the formula. For example, employee N. was on sick leave from April 1 to April 10, 2017 and missed 10 working days.

The total number of days in the month is 30. We consider: 30-10 = 20 - so many days N. worked. Now let's calculate the total number of calendar days using the formula: 29.3/30*20. We will get 19.5. Let's substitute these data into the general formula: RFP / (11 * 29.3 + 19.5). The resulting number will be the average daily salary for the billing period.

Also, the employee's salary can be indexed. This happens when the salaries of all employees of the company increase. In such a situation, the indexation coefficient should be calculated. To do this, we divide the remuneration after the salary increase by the salary before indexation. For example, within 10 months, employee M. received 30,000 rubles. After the wages of the enterprise's employees increased, M.'s salary amounted to 35,000 rubles. For the whole year, M. never took time off and did not go on sick leave. So, we consider: 35,000: 30,000 = 1.2. This is the indexing factor. We substitute it into the formula: 10 * 30,000 * 1.2 + 2 * 35,000 \u003d 430,000. We received M.'s total earnings for the year. Now let's determine the average daily earnings of an employee: 430,000: 12: 29.3=1,222. We multiply this number by the number of vacation days and get the total amount of vacation pay. If the salary was increased only for one employee, the indexation coefficient is not included in the calculation.

With an increase in salaries in the company, the employee's salary is indexed.

Calculation of vacation pay for additional payments

Employees often receive special dividends. These include bonuses, allowances, salaries for the class of the employee, length of service, complexity of work, and so on. These amounts are also taken into account when calculating vacation pay. Monthly bonuses are included in monthly earnings. It is worth noting that if an employee received several bonuses within one month, then only one of them can appear in the calculation at the choice of the employer.

One-time bonuses are divided by the number of months in the billing period, and the amount received is added to the monthly salary. This system is valid only if the remuneration is accrued based on the results of work within the billing period. If in January 2017 an employee received a bonus for 2016, it will no longer affect the amount of vacation pay.

What payments are not included in vacation pay?

The following payments are not taken into account when calculating salaries:

One-time payments: travel allowances, payments for the execution of special assignments, bonuses for inventions and rationalization proposals.
Rewards associated with holidays (for example, an anniversary) and active social work of an employee.
Social payments (pensions, state subsidies).
Funds issued by the enterprise for travel, meals, rest of employees in sanatoriums.
The cost of special clothing, footwear and hygiene products provided by the company.
Material rewards for prize-winning places in competitions and competitions.

A number of payments are not included in the list of data when calculating vacation pay.

Given the number of various payments that an employee can receive during the year, calculating vacation pay becomes a difficult task for an accountant. Moreover, the system of accrual of these remunerations changes from year to year. It is possible that in 2017 other innovations will come into force, about which nothing is known yet. Therefore, accountants have to follow the news.

Calculation of vacation pay in 2017 example

The general formula for calculating vacation pay is as follows:

O \u003d SDZ * DO,
where
SDZ is the average daily earnings,
TO - the number of vacation days.

The average daily earnings, in turn, is calculated by the formula:

SDZ \u003d SZ / (12 * K),
Where:
SZ is the average earnings for the billing period,
K - coefficient, which is equal to 29.3 days.

If the employee has been with the company for more than a year

In more detail, the calculation procedure can be considered on an example.

S. P. Anisimov, an employee of Sever LLC, has been working in the company for 5 years. According to the schedule approved by the head, he is entitled to leave from June 1, 2016 for a duration of 28 days.

Wherein:

The total amount of accrued payments for the previous year is 327,000 rubles;
the amount of material assistance that was calculated for the year under review is 8500 rubles.

Let's calculate the average daily earnings:

SDZ \u003d (327,000-8500) / (12 * 29.3) \u003d 906 rubles.

Vacation pay will be:

O \u003d 906 * 28 \u003d 25,368 rubles.

If the employee has been with the company for less than a year

In the case of registration of leave by an employee who has worked for less than a year, the calculation will change slightly.

Example:

The financial manager of Oliver Nakhimov P.A. has 7 months of experience at this workplace. It is necessary to calculate the maximum possible duration of vacation and the amount of payment for this period.

Since 28 days are required for a calendar year, then for a seven-month period, the length of the vacation will be:

TO = 28 / 12 * 7 = 16 days

The total income for the entire period of work is 114,000 rubles, the employee does not receive any additional payments. The average daily income will be:

SDZ \u003d 114,000 / (7 * 29.3) \u003d 556 rubles.

Vacation pay:

O \u003d 556 * 16 \u003d 8896 rubles.

If the employee was on sick leave or was already on vacation

If during the billing period the employee was sick or was on vacation, then the days of actual absence from work, as well as payments for this period, must be deducted.

Example:

N. I. Sergeeva, an employee of the Domovoy store, is going to go on vacation from May 18, 2016 for 14 calendar days. Wherein:

The total amount of funds accrued for the year is 90,000 rubles;
sick pay is 1800 rubles. (for 7 calendar days of temporary disability in April 2016);
the duration of a free vacation issued in August 2016 is 5 days.

You need to determine the average daily earnings:

SDZ \u003d (90,000-1800) / (10 * 29.3 + (30-7) + (31-5)) \u003d 306 rubles.

Vacation pay will be:

O \u003d 306 * 14 \u003d 4284 rubles.

All changes in the amount of wages that have occurred during the billing year must be taken into account when determining vacation pay. If they occurred during the employee's vacation, then this is also worth considering and recalculating payments to him.

Vacation pay is calculated based on data on the average daily earnings of the employee and the period of time that he actually worked. Often, calculations are complicated by the presence of various payments and periods that must be subtracted from the total amount. All this requires the head of the company or the accountant to have accuracy and knowledge of the law when calculating payments to the employee.

Calculation of average earnings for vacation pay in 2017

Average earnings are a key indicator when calculating sick leave, vacation, travel and other payments. Let's talk about the features of the calculation and give examples.

The procedure for calculating average earnings is regulated by Article 139 of the Labor Code of the Russian Federation and the Regulation of the Government of the Russian Federation No. 922. For all cases, the procedure is the same - two main indicators must be determined:

1. Settlement period;
2. The amount of the employee's income for the billing period.

Calculation of average earnings for sick leave in 2017 and other benefits

The calculation period for average earnings in 2017 for benefits is 2 calendar years preceding the occurrence of an insured event. In 2017, these are 2015 and 2016. Regardless of the actual number of calendar days in a year and the time worked by the employee, 730 days must be taken (clause 3, article 14 of the Federal Law No. 255). It is not necessary to adjust the number of days in the billing period, such a possibility is not provided for by law.

Unlike sick leave, the billing period of maternity leave and child care allowance provides for the possibility of adjustment.

The number of days is subject to change and depends on:

Exclusion periods;
replacement years.

From the calculation period, it is necessary to exclude the days when the employee was on sick leave, on maternity leave and parental leave, or was released from work while maintaining average earnings, for which insurance premiums were not charged.

An employee can exercise the right to replace the billing period if she was on maternity or parental leave in 2015-2016. The accountant needs to take into account that the replacement must necessarily lead to an increase in the amount of the benefit.

Depending on the choice of the billing period by the employee, the number of days may change, for example, if a leap year is selected - 731 days or two leap years - 732 days.

In the calculation of average earnings in 2017, all payments for which insurance contributions to the FSS were accrued are involved, but the maximum possible amount is limited to a limit of 1,388,000 rubles, according to the approved limits in 2015 - 670,000 rubles and in 2016 - 718,000 rubles.

Payments to an employee for which insurance premiums have not been accrued to the FSS must be excluded from the calculation of average earnings for benefits.

These payments include:

The accountant calculates the average earnings based on the amount of income for two calendar years and the number of days in the period.

Calculation of average earnings for sick leave in 2017. Example

The amount of payments in favor of the employee for 2015-2016 amounted to 1,255,000 rubles. Of them:

Sick leave payment - 15,000 rubles. in 7 days;
payment for days spent on a business trip - 25,000 rubles. in 10 days;
premiums - 60,000 rubles;
financial assistance - 4000 rubles.

For sick leave, a period of 730 days is set.

From the calculation we exclude the payment of sick leave 15,000 rubles. and financial assistance of 4000 rubles. - these payments were not subject to insurance premiums.

Base for calculating average earnings:

1,255,000 - 15,000 - 4,000 \u003d 1,236,000 rubles.

1,236,000: 730 = 1693.15 rubles

Calculation of average earnings for maternity leave. Example

The amount of payments in favor of the employee for 2015-2016. amounted to 1,305,000 rubles. Over the past two years, the employee was on sick leave in 2015 for 7 days and in 2016 for 8 days. Payment for sick leave - 25,000 rubles.

Step 1. Determine the billing period

When calculating maternity leave, the billing period must be adjusted for the days of sick leave:

731 – 15 = 716 days*

*Remember that 2016 is 366 days.

Step 2. Determine the basis for the calculation

From the employee's income for two years, it is necessary to exclude the amount of sick leave:

1,305,000 - 25,000 \u003d 1,280,000 rubles.

When determining the base, we compare it with the limit amount (in 2017 - 1,388,000 rubles)

Step 3. Calculate the average daily earnings

1,280,000: 716 = 1,787.71 rubles

Calculation of average earnings for vacation pay in 2017

Each employee has the right to annual paid leave (Article 122 of the Labor Code of the Russian Federation). On vacation, the employee retains the salary calculated on the basis of average earnings. Unused vacation days are subject to compensation - for each day based on average earnings.

The calculation period for determining the amount of average earnings is the actual hours worked for 12 calendar months. For employees hired during the year, the average earnings must be calculated based on the amount of wages accrued for the hours actually worked.

From the calculation, it is necessary to exclude the time spent on sick leave, maternity leave and parental leave, the downtime of the enterprise due to the fault of the employer, and others (the full list is in paragraph 5 of Regulations of the Government of the Russian Federation No. 922).

If the entire billing period consists of excluded days, you need to calculate the average earnings from the salary accrued for the current month, or salary.

Payments included and not included in the calculation. When calculating the average earnings in 2017 for vacation pay, all types of payments provided for by the regulation on wages are taken into account (Article 139 of the Labor Code of the Russian Federation). Moreover, regardless of the sources and frequency of these payments, if they are accrued in the billing period. These can be payments for professional holidays, anniversaries and memorable dates, reflected in the provisions on wages. When calculating the average salary for vacation and other payments, the bonus is included in proportion to the hours worked (clause 15 of Resolution No. 922).

The following payments are not included in the calculation of average earnings:

Accrued for the period that was excluded in accordance with clause 5 of Regulation 922 (sick leave, business trips, etc.),
material assistance, payment for food, compensation for the cost of travel to the place of work, etc.
bonuses and remuneration not provided for by the regulation on remuneration.

Formulas for calculating average earnings for vacation pay in 2017

Based on the billing period and payments in it, we calculate the average daily earnings for vacation pay: we divide the amount of payments by the number of days actually worked in this period.

For a full calendar month, we take 29.3 days (Decree of the Government of the Russian Federation No. 642).

The calculated average monthly salary of an employee for a fully worked month cannot be lower than the minimum wage (as of January 1, 2017 - 7,500 rubles, from July 1, 2017 - 7,800 rubles).

Calculation of average earnings for vacation pay in 2017. Billing period completed

The vacation is issued from April 3 to April 16, 2017. Employee salary - 50,000 rubles. The period is worked out by the employee in full.

Step 1: Determine the billing period

In the billing period - from April 1, 2016 to March 31, 2017 - wages for 12 months are included.

Step 2: Calculate the average daily earnings:

50,000 x 12 = 600,000 rubles

600,000: 12: 29.3 \u003d 1706.48 rubles.

(50,000 x 12): 29.3 \u003d 1706.48 rubles.

Vacation pay will be:

1706.48 x 14 vacation days = RUB 23,890.72

This example is ideal. In practice, the accountant is faced with a situation where the billing period has been partially worked out.

Calculation of average earnings for vacation pay in 2017. The billing period has not been fully completed.

The vacation is issued from April 3 to April 16, 2017. Employee salary -50,000 rubles. The employee was hired from August 1, 2016, from November 7 to November 15, 2016 he was issued a sick leave, sick leave pay - 16,000 rubles, salary for hours worked in November - 33,333 rubles.

Step 1. Determine the number of calendar days to calculate the average earnings

Since the employee did not complete the billing period, it is necessary to calculate the calendar days worked in November:

29.3 x 21/30 = 20.51 days

Step 2. Calculate the average daily earnings

Let's combine the data into a table for the convenience of calculating payments for average earnings and the number of calendar days. For each fully worked month, we take an average coefficient of 29.3 days, and for November the calculated number is 20.51.

Remember that the amount of the sick leave and the period are excluded from the calculation.

Period	In incompletely worked months
Period	Number of calendar days in a month	Number of calendar days per day worked
August 2016
September 2016
October 2016
November 2016
December 2016
January 2017
February 2017

Based on the final data, we calculate the average earnings.

383333: 225.61 = 1699.10 rubles.

Calculation of average earnings in other situations

The periods in which the employee retains average earnings also include:

Travel time;
study leave;
blood donation days
days off to care for a disabled child;
others provided for by the Labor Code of the Russian Federation.

The procedure for calculating the average earnings for all cases is the same. It is the same as for calculating vacation pay and is defined in the Regulation of the Government of the Russian Federation No. 922.

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