The method of calculating vacation pay per year. Vacation pay example. Employee earnings for the billing period

31.12.2021

Vacation pay calculation in 2017: formula, algorithm

Calculates the average earnings in the following sequence:

vacation duration;
billing period;
the number of days worked in the billing period;
earnings for the billing period (salary, bonuses, allowances, additional payments and other payments).

By dividing the payments by the days worked, you get vacation pay for one day.

How long can a vacation last in 2017

Other awards

Other bonuses are not tied to a time period.

One-time bonuses that are paid for the performance of labor indicators, include in the calculation of average earnings. Condition two:

bonuses are provided by the wage system;
accrued in the billing period.

Allowances and surcharges on vacation 2017

If the company's management increased the salaries of employees, it is imperative to pay attention to the amount of allowances, which are set as a fixed (not floating!) Percentage of the salary. When indexing, you will have to adjust not only the salary, but also these payments.

Among other payments, reflect other remuneration provided for by the remuneration system. Among other things, this is for part-time work, work at night and holidays, fees to media workers, etc.

At the same time, when calculating vacation pay, payments not related to the results of labor are not taken into account: dividends, material assistance, bonuses for a birthday or a holiday, loans, insurance. In addition, it is not necessary to indicate here payments calculated on the basis of average earnings (vacation, allowances, etc.)

The total amount of vacation pay 2017

After counting calendar days, vacation pay is calculated according to the following formula:

Example
An employee of Private Capital LLC Smirnov P.A. was set a salary of 36,000 rubles. per month. From July 3, 2017, he is granted annual leave of 28 calendar days. The billing period is from July 1, 2016 to June 30, 2017.

Information about excluded periods is in the table.

Now let's determine how much is accrued to the employee for the billing period (while excluding the amount of benefits and vacation pay):

36 000 rub. × 9 months + 26 000 rub. + RUB 4695.65 + RUB 24,545.45 = 379,241.10 rubles.

Nine months Smirnov worked out completely. Therefore, the number of days to be taken into account, the company's accountant calculated as follows:

9 months × 29.3 days + 29.3 days : 28 days × 23 days + 29.3 days : 31 days × 3 days + 29.3 days : 30 days × 21 days = 311.1133 days

RUB 379,241.10 : 311.1133 days × 28 days = 34,131.46 rubles.

Important!
If you need to accrue personal income tax and vacation pay contributions, prepare a calculation note, reflect vacation pay and other payments in the statements, use free access to.

The confusion that arose in the summer of 2018 with changes in legislation related to the number of days during which vacation pay must be paid to an employee going on vacation. This article discusses the question of how to correctly calculate vacation pay in 2019, and provides practical examples for various situations.

Legislation

Article 136, part 9 of the Labor Code of the Russian Federation determines that the organization must pay the vacation allowance 3 days before the start of the vacation, without explaining whether we are talking about calendar days or working days. Letter of the Ministry of Labor of the Russian Federation for 3 1693-6-1 dated 07/30/2014 provides clarifications on this matter: art. 14 of the Labor Code establishes the procedure for calculating the terms used by the Labor Code. According to part 1 of this norm, the period of time binding the emergence of the employee's labor rights is counted from the calendar date that determines the beginning of the emergence of such rights.

At the same time, Art. 14 h. 3 determines that non-working days must be included in the period, taken into account in calendar days. Thus, interpreting systematically Art. 14 and 136 of the Labor Code of Russia, it is worth concluding that the terms for paying vacation benefits when an employee goes on vacation are calculated in calendar days.

It is worth considering the provision of Part 8 of Art. 136 of the Labor Code that if the day of payment of vacation pay coincides with a weekend or holiday officially declared non-working, payment must be made in advance, that is, on the eve of this day. Therefore, if an employee begins to rest on Wednesday, it is necessary to pay him vacation allowance on the coming Friday of this Monday. Part 6 Art. 5.27 of the Code of Administrative Offenses declares penalties in the amount of 50,000 rubles for late payments.

Vacation entitlement

The right of each employee to an annual paid leave of 28 calendar days is enshrined in Art. 115 of the Labor Code of the Russian Federation. In addition, there are a number of specialties, geographical areas for which there are certain clarifications that need to be reviewed separately in the Code, based on the individual situation.

A new law that changes the procedure for calculating vacation pay in 2019 has not been adopted. Thus, it is recommended to calculate payments to vacationers, guided by Article 139 of the Labor Code of the Russian Federation, as well as paragraph 4 of Regulation No. 922 of 24.12.2007 on the features of the procedure for calculating the average wage.

The employee, specialists making the required calculations, and the head of the organization need to know the basic rules regarding the relationship between the parties (employee and organization) in terms of annual leave:

vacation should not be less than 28 calendar days, and this period does not include weekends and holidays officially recognized as non-working days;
if the employee has already worked in the organization for more than 1 year, it is not required to withstand 6 months to send him on vacation. To determine the date of rest for such an employee, it is necessary to take it into account in the vacation schedule drawn up in advance;
the employee must be notified in advance of the date of the vacation in writing two weeks before it begins;
from October 2018 with a new article No. 262. 2 of the Law of October 11, 2018 No. 360 - FZ, employees with 3 or more children can go on vacation at any date convenient for them;
vacation allowance must be accrued and paid to the employee no later than 3 days before the start of the vacation;
in case of delay in payment, it is necessary to accrue additional interest to the employee, calculated according to the rules provided for in Art. 236 of the Labor Code of the Russian Federation;
the date of the due vacation can be postponed based on the application of the employee, but this can be done no more than two times in a row;
also, based on the employee's application, leave can be granted every six months;
vacation can be divided into several parts, provided that one such part per year should not be less than two weeks;
if the employee refuses to go on vacation at the scheduled time, he may be credited with compensation, which is issued on the basis of the employee's application, and it can be calculated based on several calendar periods;
in the event of dismissal, the employee must be paid compensation for all unused days of regular annual leave, in accordance with the Resolution of the Constitutional Court No. 38-P of 25.10.2018. This calculation is also called the calculation of vacation pay.

The basis for going on vacation is the vacation schedule, the reason is the employee's statement, agreed by the immediate supervisor and endorsed by the director of the enterprise. Next, the application goes to the personnel service for the preparation of the order. Guided by the order, which is also endorsed by the director of the organization, the accounting department calculates the vacation allowance.

Vacation pay is paid through the company's cash desk or by transfer to the current account / bank card of the employee. When making a cashless payment, the time of receipt of money into the account should be taken into account. To avoid misunderstandings associated with possible bank delays, it is worth making a transfer in advance.

Calculation of vacation pay in 2019: what to look for

Specialists in charge of calculating vacation pay and administering vacation are reasonably interested in changing the rules for calculating vacation pay in 2019 compared to 2018. Vacation pay is calculated in the same way as in 2018, that is, everything will remain as it was, namely:

leave is granted in accordance with the schedule approved in December of this year no later than two weeks before the end of the year, with the right to be valid for the next year in accordance with Art. 123 of the Labor Code of the Russian Federation;
all employees must be familiar with this schedule and agree with it;
for calculating vacation pay, a period equal to 12 months of work preceding the start date of the vacation is taken;
leave can be granted to a new employee 6 months after the start of taking up the position;
the calculation excludes days of downtime through no fault of the employee, sick leave, business trips, time spent caring for disabled children;
the change in wages associated with indexation is reflected in the calculation of vacation pay through the corresponding indexation;
income tax and insurance premiums are withheld from holiday payments;
Personal income tax is transferred on the last day of the month when vacation pay is issued;
the organization is not obliged to pay wages for the period worked before the start of the vacation, together with vacation pay.

How vacation pay is calculated using 7 typical steps is shown in the figure below:

The calculation of vacation pay in 2019 must include all payments made to the employee during the previous calendar year, including:

wages accrued according to the tariff, piecework or salary accrual systems;
pay for combining positions;
payments to employees of the municipality;
the final salary for the year;
salary for teachers for 1 academic year;
bonuses for seniority, professionalism, mentoring;
payments for downtime of an employee due to the fault of the employer, overtime;
allowances for harmful working conditions, work at night, on weekends and holidays;
remuneration for conducting classroom work to teachers;
bonuses and other types of remuneration provided for by the regulation on remuneration in force at the enterprise.

Art. 114 of the Labor Code prescribes the preservation of average earnings for the period of the next paid vacation. The rules for calculating earnings are determined by the regulation on the calculation of the average salary, approved by Decree of the Government of the Russian Federation on December 24, 2007, No. 922. The procedure for calculating vacation pay is established by paragraph 9 of Regulation No. 922, so it can be established that the calculation of average earnings for vacation pay in 2019 as follows:

Average salary per day x number of calendar days of vacation = vacation pay

Weekends and holidays declared days off and taken into account in the production calendar of the current year are not taken into account in the vacation calculation. According to Art. 120 TC, they are not paid.

The average daily wage is calculated by the formula: .

Such a calculation is justified in the case of a full working out of the period. If the period is not worked out by the employee, recalculation of calendar days is necessary. As a rule, this happens in the presence of decrees, business trips and other excluded dates, as mentioned earlier.

In this case, the following formula must be applied:

What is included in the billing period

In the billing period, it is customary to include only the hours actually worked. A typical period is considered to be 12 calendar months before the start date of the employee's vacation. For example, an employee goes on vacation from March 1, 2019, then the billing period is March 2018 - February 2019.

Although sometimes it happens that it is impossible to use 12 months to calculate the period. It excludes the time spent on sick leave, the period when the employee did not work due to downtime due to the fault of the enterprise, and a number of other situations described in detail in the legislation.

To more accurately determine the date of the beginning and end of the period, which will not be included in the settlement, the time sheet will help. At the same time, weekends falling within the period to be excluded are not taken into account, and weekends between them are included in working hours.

The figure below shows a list of periods that should be excluded from the calculations when calculating vacation pay.

Accrual of vacation pay in 2019 with examples

To understand how accountants will calculate vacation pay in 2019, below is an overview of calculation examples.

Full Period Calculation

Vacation starts March 01, 2019, ends March 14, 2019. The period that will be taken into account in the calculation of vacation pay: March 2018 - February 2019, turned out to be fully worked out. The total payment amounted to 770,000 rubles.

The average daily earnings are calculated:

Calculation of vacation pay for an incomplete period

Let's take the example discussed above. But let’s just add to it the fact that the employee was on sick leave from January 14 to January 24, 2019. Thus, January was not fully worked out. It is necessary to calculate the number of days worked: 29.3 / 31 * 9 = 8.5. In our calculation, 9 is the actual number of days the employee was present at the workplace.

770000/(29*11+8,5) = 2351,14.

Vacation pay will be: 2351.14 * 14 = 32915.96.

It should be noted that the example is conditional. In a real situation, if the employee went on sick leave, temporary disability benefits would be deducted from the calculated amount. But in order not to pile up the example with sick leave calculations, it is assumed that the amount of 770,000 already takes it into account.

Calculation of vacation pay with additional payments

The vacation is scheduled for January 14, 2019. In the previous year, the employee received a salary in the amount of 800,000 rubles, in January 2019 he was paid a bonus for the result obtained based on the results of work in 2018 in the amount of 50,000 rubles.

The total average daily earnings for calculating vacation pay will be determined from the amount of these payments:

800 000 + 50 000 = 850 000.

The rest of the calculation is done as usual. For vacation pay calculations, including bonus payments based on the results of the previous year, it is recommended that accruals be made before December 31 of the current year. Then you don't have to bother with recalculations.

Vacation pay when an employee leaves

An employee leaves on December 10, 2019. He has unrealized vacation days in the amount of - 12. The period December 2018 - November 2019 is taken into account in the calculation of average earnings. The amount of average earnings an employee is 2,500 rubles. Thus, compensation for unused rest days will be: 2,500*12 = 30,000

It is worth noting that the amount of deduction for vacation days provided in advance and subsequently not worked out is calculated in the same way. Of the compensation, income tax must be withheld.

In contact with

Calculate vacation pay in 2017 will follow a certain pattern. So, if everything happened “according to plan”, namely, the employee worked out all the months of the year, there were no sick leaves, then the calculation will not take much time and effort. But if the billing period is not fully worked out, it is necessary to be extremely careful when calculating vacation pay

31.08.2016

How are vacation pay amounts calculated in 2017?

The amount of vacation pay is calculated according to a special formula, which is approved by Article 114 of the Labor Code of the Russian Federation, paragraph 9, paragraph 4 of the Regulation, which is approved by the Decree of the Government of the Russian Federation of December 24, 2007. No. 922.

It looks like this: the amount of vacation pay in 2017. \u003d earnings (average daily) * calendar days of vacation (their number).

Some explanation should be given here. So, the duration of the billing period is 12 months (calendar), which precede the period of saving earnings for each individual employee (this is stated in article No. 139, part 3 of the Labor Code of the Russian Federation). For example, an employee has been working in a company/organization since 2012. Scheduled from July 21, 2017 he goes on vacation. So, the billing period in this case will be considered the following: 07/01/2016. - 30.06.2017 And the definition of the settlement period in various situations can be found in the table below:

Situation	Period for calculating vacation pay
The employee has been working in the firm / company for the last 12 months (mandatory calendar months), during this period wages were calculated (other payments)	12 months immediately before vacation (calendar)
The employee has been working in the firm/company for less than 12 months (calendar)	From the date of official employment to the month that precedes the one in which the employee goes on vacation.
The employee has not worked anywhere for the last 12 months, wages have not been accrued to him	The last 12 months (calendar) during which the employee received wages on official terms

If all 12 months (calendar) in the billing period have been fully worked out, that is, there are no excluded periods, then the average earnings are calculated according to the following formula (this is stated in article No. 139 of the Labor Code of the Russian Federation):

Salary (average daily) for accrual of vacation pay, if the period for calculation was worked out in full = Payments provided for by the remuneration system for 12 months (calendar) / 12 months (calendar) / Average monthly number of calendar days (it is set at 29.3 ).

The calculation should include accrual in two forms: in kind and in cash (meaning wages, bonuses) for the established billing period. There are no limits on the amount. The list of payments that are involved in the calculation can be found in the second paragraph of the Regulation, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007. (shown in tabular form).

	Payment type
	Wages accrued to the employee in accordance with tariff rates, official salaries in fact for hours worked
	Wages for work that has been performed according to piece rates
	Salary in the form of a percentage of BP from the sale of products (this can also include the provision of any services, the performance of certain works) or a commission
	Wages that were not paid in cash
	The fees of employees who were accrued in the editorial offices of the media, art organizations (employees must be on the list of these editorial offices / organizations), as well as their remuneration, which occurs according to the rates of the author's remuneration
	Salary accrued to teachers of educational institutions (this includes primary and secondary vocational education) for hours of work in excess of the established, as well as reduced annual teaching load for the current academic year (accrual time is not provided)
	Salary, which was finally calculated at the end of the previous event of the calendar year, is determined by the wage system (the time of accrual does not matter)
	Bonuses, as well as additional payments to rates on tariffs / salaries for skill at a professional level, length of service / class / work experience, knowledge of a foreign language / academic title, degree / work with data constituting a state secret / expansion of the service area / combination of positions / increase in the volume of work performed / position leading the team, etc.
	Payments that are related to working conditions / increased pay for hard work / night work / work with harmful, dangerous conditions / work on weekends, holidays / overtime
	Various bonuses, as well as remuneration, which the remuneration system provides for
	Other types of salary payments that apply to a particular employer

Situations where the billing period, namely 12 months, was not fully worked out, mean that it included business trips, vacations, sick leave and other reasons. The periods, as well as payments for them that need to be excluded, can be found in paragraph 5 of Regulation No. 922 (given in the table below).

	Time excluded from billing period
	If the employee was receiving average earnings on the basis of the legislation of the Russian Federation, the exception was breaks for feeding the child, which are provided for by the Labor Code of the Russian Federation
	If the employee received benefits due to temporary disability / pregnancy and childbirth
	If the employee did not work due to downtime (the downtime is either the fault of the employer or does not depend on the employer and the employee)
	If the employee did not take part in the strike, but due to it was not able to perform his direct duties at the workplace
	If the employee took additional days off (paid) for the purpose of caring for a disabled child, disabled children
	If the employee has taken exemptions in other situations with full / partial pay / no pay in accordance with the law

Thus, with excluded periods, the average wage must be calculated according to a special formula, which is stipulated by clause 10 of Regulation No. 922. First of all, you should determine the number of calendar days in fully worked months using a certain formula. So, the number of calendar days in fully worked months of the billing period is determined by multiplying the number of fully worked months by the number of calendar days (necessarily the average monthly, which is equal to 29.3).

The next step is to calculate the number of calendar days in months that have not been fully worked out. For each such month, the general formula should be applied:

The number of days in a month not fully worked (calendar) \u003d the number of calendar days (monthly average - 29.3) / the number of days of the month not fully worked (calendar) X the number of days worked in this month (calendar).

The number of days that are taken into account in the calculation of average earnings (calendar) \u003d the number of days in fully worked months (calendar) + the number of days in months not fully worked (calendar).

Salary (average daily) = the amount of payments that were accrued in the billing period / the number of calendar days that are taken into account when calculating the average salary.

Calculation of vacation pay for an incomplete billing period using an example

A.A. Petrov works at Alisa LLC, which uses the USN. From 07/01/2017 he goes on vacation for 2 weeks (14 full days). The billing period for calculating vacation pay is as follows: from 07/01/2016. - 30.06.2017

July 2016 he received an annual paid leave for a full 28 days, in December of the same year, Petrov was ill for 10 days. As for the remaining months of the billing period, they have been worked out in full.

For the last 12 months (calendar) payments for A.A. Petrov amounted to 546,200 rubles, including vacation pay - 31,400 rubles, sick leave - 10,300 rubles.

In total, the employee worked 10 months out of the prescribed 12, as well as 3 days (calendar) in July 2016. and 21 days (calendar) in December 2016.

The number of days that is taken into account when calculating wages (average) in fully worked months is 293 (that is, 10 full months X 29.3).

The number of calendar days for July is 2.83 (29.3 / 31 days X 3 days), for December 2016. - 19.84 (29.3 / 31 days X 21 days). The total number of days that are taken into account in the calculation of the average wage is 315.67 (293 days + 2.83 days + 19.84 days).

The amount of accrued income that will be taken into account in the calculation should not include wages (average) received during vacation, as well as material assistance in the form of benefits due to temporary disability. For this reason, vacation pay should be calculated based only on income, which is equal to 504,500 rubles (546,200 rubles - 31,400 rubles - 10,300 rubles). So, earnings (average daily) A.A. Petrov is 1598.19 rubles (504,500 rubles / 315.67 days), he needs to accrue vacation pay such - 22,374.66 rubles (1598.19 rubles X 14 days).

Do I need to charge personal income tax / insurance premiums from vacation pay?

In the month when vacation pay was calculated for the employee and paid for, the entire amount should also be credited:

Mandatory contributions to pension/medical/social insurance. This is approved by article No. 7, paragraph 1 of the Federal Law No. 212 of July 24, 2009.
Contributions for insurance due to accidents/occupational diseases. This fact is stipulated in article No. 20.1 of the Federal Law No. 125 of 08.24.1998.

When paying vacation pay, personal income tax should be additionally withheld (this fact is provided for in Article No. 208, paragraph 1, subparagraph 10 and Article No. 225, paragraph 4 of the Tax Code of the Russian Federation).

How is vacation pay accounted for?

With the simplified tax system (object \u003d income-expenses), vacation pay, respectively, reduces the tax base in the course of their payment. In addition, the insurance premiums that were accrued and paid from the amount of vacation pay should be included in the expenses. The expenses should reflect the entire accrued amount, including the amount together with personal income tax.

And with the simplified tax system (object \u003d income), the amount of insurance premiums that are paid from vacation pay is included in the tax deduction at will (this is stated in article No. 346.21, paragraph 3.1, subparagraph 1 of the Tax Code of the Russian Federation).

See examples of calculating vacation pay in 2019 in a new way - calculation examples will help you figure out what indicators you need to take for formulas and how to calculate them.

Vacation pay calculation in 2019: indicators

According to the Regulations on the peculiarities of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922), in order to calculate vacation pay, it is necessary to determine the duration of the billing period, the employee's earnings for this period and calculate the average daily earnings.

The following criteria affect the final amount of vacation pay:

vacation duration;
period;
payments during the period;
the average daily wage of an employee;
coefficient for calculating the average earnings of vacation pay;
work experience.

Vacation duration. The duration of the main vacation granted annually is 28 calendar days (Vacation can be split. One of the parts must be at least 14 days).

Leave can be increased by additional days. Additional vacations are mandatory in situations stipulated by the Labor Code and federal laws. A detailed list of cases in which the employer is required to provide additional vacation days can be downloaded below. The conditions for granting such leave can be taken into account in the collective agreement.

To calculate the total duration of the vacation, sum the additional days with the main vacation.

The start date of the employee's vacation is regulated by the vacation schedule. To go on vacation not according to the schedule, the employee writes an application in any form (download the sample above) about the postponement of the vacation. If the employee does not belong to the privileged category, the employer has the right to refuse to transfer him, in view of the current production situation. If an agreement on the transfer between the employer and the employee is reached, an order is issued to transfer the vacation (download the sample above).

We remind you that ahead of schedule, before the expiration of six months of continuous work, the following categories of employees can go on vacation:

under 18 years of age;
adopting a baby (up to 3 months);
women before maternity leave or immediately after it;
beneficiaries on the basis of federal laws, for example, spouses of military personnel (clause 11, article 11 of law No. 76-FZ of May 27, 1998), Chernobyl victims (clause 5 of article 14 of law No. 1244-I of May 15, 1991) and others.

Article 128 of the Labor Code of the Russian Federation establishes the right of an employee to leave without pay. In this case, vacation pay is not calculated and paid. But it is important for an accountant to remember that administrative leave lasting more than 14 days affects the vacation period and the end date of the working year. If the administrative leave lasts more than two weeks, then the days of excess are not taken into account when calculating vacation pay and compensation assigned upon dismissal.

Example

The employee was hired on February 6, 2017. The working year, respectively, is from February 1, 2017 to January 31, 2018. Leave without pay - 30 days. The working year for which 28 days of vacation is due is from February 1, 2017 to February 16, 2018 (adjusted by 16 days). That is, the end date of the working year is shifted by the number of days exceeding the established limit (30-14=16).

The work year and the number of actual days of vacation due to an employee affect the amount of the vacation pay reserve.

Important! There are cases when an employer is obliged to release an employee on unscheduled leave (no more than five days), without pay, regardless of how long the employee has worked in the organization:

loss of a close relative: children (including adopted children), parents (including adoptive parents), spouses, brothers and sisters (including half-blooded ones), grandchildren, grandparents;

marriage;

birth of a child.

Settlement period. According to the Labor Code, this is 12 months according to the calendar preceding going on vacation. The company can set its own period (for example, 3 or 6 months) by writing this rule in the collective agreement. However, such a change should not affect the situation of employees and reduce the amount of vacation pay.

If an employee has worked less than a full year, then the time actually worked by him is taken as the period.

The billing period excludes days spent on sick leave and days spent on parental leave. A complete list of cases is given in paragraph 5 of the Regulations approved by Government Decree No. 922 of 12/24/2007. Download from the link at the beginning of the article.

When determining the excluded days that fell on the vacation period, do not forget about the postponement of days off in 2019 (Decree No. 1163 of 01.10.2018). The vacation is automatically increased by the number of holidays that fell during the vacation period. These days are not paid.

Nuance! A holiday that falls during a vacation period is not considered to be a used annual vacation day.

If an employee was on vacation from December 23, 2018 to January 16, 2019, then when determining the calculation period for the next vacation, holidays will be counted as worked days.

It is possible that the period must be excluded from the calculation completely. Then the period preceding it is taken, which has been worked out completely. If it is also excluded, the current month and the accruals in it must be taken into account.

Downtime due to the fault of the employer is also excluded from the billing period. Downtime - suspension of work for a while due to production reasons. Companies themselves determine whether the reasons are sufficient for the introduction of downtime. For example, if supplies have stopped and a resumption is not expected in the near future, or significant equipment problems have been discovered, these are good reasons to introduce downtime.

How to take into account bonuses in average earnings

Formulas for calculating vacation pay in 2019

1. :

29.3 days - the approved number of days in a month (Decree of the Government of the Russian Federation of July 10, 2014 No. 642).

2. The billing period has been partially worked out or there are excluded periods:

Vacation pay formula:

Average daily earnings x Number of vacation days

Before transferring vacation pay, personal income tax must be withheld. It is important to transfer payments on time:

holiday pay - no later than 3 days before the start of the holiday
Personal income tax - no later than the last day of the month in which they are paid.

Vacation pay calculation in 2019: calculation examples

Examples	Situation	How do we think
Examples	Situation	Define the billing period	Determine payouts	Determine the average income	Calculate holiday pay	Determine the amount of vacation pay payable to an employee
Billing period completed	Employee Ivanov V.I. wrote an application for annual leave from February 1 to February 20, 2019. The salary of an employee is 48,500 rubles. In December 2018, a one-time payment for the length of service in the amount of 10,000 rubles was accrued, in addition, the employee receives monthly travel compensation 4200 and mobile phone payment 1200. The period has been fully worked out.	from February 1, 2018 to January 31, 2019, fully worked out.	For calculation, we take the employee's salary (48,500 x 12 months) and a lump sum payment of 10,000 rubles. Travel and phone allowances are not wages.	48,500 x 12 + 10,000 / 12 = 49,333.33 rubles	49,333.33/ 29.3 x 20 days = 33,674.63 rubles.	33,674.63 x 13% = 4,378 rubles 33,674.63 - 4378 = 29,296.63 rubles personal income tax in the amount of 4,378 rubles. We transfer on the day of payment of vacation pay.
Settlement period worked out partially	Employee Ryazanova A.Yu. wrote an application for vacation from June 3 to June 16, 2019. Salary - 37,500 rubles. The employee was hired on December 1, 2018, in April 2019 she received sick leave for 7 days - 10,000, salary for April - 28,125 rubles.	The employee worked 5 full months (December, January, February, March and May): 5 x 29, 3 = 146.5 days. For a month with sick leave, we calculate the days using the formula: 29.3 x number of calendar days worked: number of calendar days in a month April: 29.3 x 22/30 = 21.49 days Total: 146.5 days + 21, 49 days = 167.99 days	Salary for 5 full months and part of April, excluding sick leave: 37,500.00 x 5 + 28,125.00 = 215,625.00 rubles.	-	215,625.00 / 167.99 days x 13 days = 16,686.26 rubles.	16,590.47 x 13% = 2169.21 rubles 16,686.26 - 2169.21 \u003d 14,517.05 rubles.
Calculation of vacation pay for a new employee who received a bonus for hours worked	The monthly salary of an employee is 40,000 rubles. In January 2019, he received an annual bonus for three months worked - 20,000 rubles.	For employees who have worked for less than a year, the billing period is taken from the date of conclusion of the contract and up to the month of vacation. The period has been fully completed. The company accrued an annual bonus for three months - October, November, December. When calculating average earnings, the bonus must be included in full. After all, the employer accrued the bonus for the period worked in 2018, which does not exceed the calculated one.	Earnings for the billing period - 420,000 rubles. (40,000 rubles × 10 months + 20,000 rubles).	Average daily earnings: 420,000 rubles. : 10 months : 29.3 days = 1433.48 rubles.	RUB 1433.48 × 7 days = 10,034.36 rubles.	10,034.36 x 13% = 1304.47 rubles 10,034.36 - 1304.47 = 8729.89 rubles
Calculation of vacation pay for downtime due to the fault of the employer	From March 23 to March 31, 2019, a downtime was declared in the shop, as supply disruptions began. Worker Petrov V.I. goes on vacation from June 5 for 14 calendar days.	From March 23 to March 31, the employee did not work due to downtime due to the fault of the employer. The rest of the days are full time.	Income for the billing period - 590,000 rubles, including 5,000 - during downtime.	The number of days in March by which earnings must be divided: 29.3: 31 × (31 - 9) = 20.79 days (590,000 - 5,000): (29.3 days × 11 months + 20.79 days) = 1705.09 rubles	1705.09 × 14 days = 23,871.26 rubles.	23,871.26 x 13% = 3,103.26 rubles 23,871.26 - 3103.26 \u003d 20,768 rubles.
Calculation of vacation pay when changing rates	Until December 31, 2018, the employee worked part-time and received 12,000 rubles a month. From 1 to 14 November 2018, she was on annual leave. In November, the salary was 6,000 rubles, vacation pay - 8,000 rubles. Since January 1, the employee has been working full-time, salary - 24,000 rubles. According to the results of the first quarter, she also received a bonus of 20,000 rubles. From July 3, the employee goes on vacation for 12 days.		Income for the period: 12 000 rub. × 5 months + 6000 rub. + 24 000 rub. × 6 months + 20 000 rub. = 230,000 rubles.	Determine the number of days in the billing period: (11 months × 29.3 days (30 days – 14 days) : 30 days × 29.3) = 337.9 days The average daily earnings when calculating vacation pay will be: RUB 230,000 : 337.9 days = 680.67 rubles. When needed: if the employee wants to receive leave at his own expense for a good reason. Such leave is granted to the employee only on the basis of his written application.