How to calculate the average earnings and vacation pay for leave: formulas, examples. How is the annual paid vacation paid?

This article will talk about the proper calculation of vacation and vacation assets, as well as for their payment.

Almost all employees are waiting for legal leave. Moreover, paying for him is also paying for him. But not every employee can calculate the vacation themselves and the vacation. Although the algorithm is madly simple, you need to catch some important nuances that will help you figure it out. Therefore, in today's material we want to share the calculations of vacation pay and their proper payment.

We calculate the average earnings for vacation

It is worth noting immediately or to recall that all the ruins of each employee, which is officially arranged, is regulated by law. Namely, the Labor Code of our country. And specifically about holidays, Articles 114 and 115 will be told, which protect the annual vacation of each employee for at least 28 days.

• By the way, more about when the newly made employee is laid and in what amount you can see in the material "When and how much is the vacation after the device."
• You also need to immediately divide the concept of workers and calendar days. The calculation of the vacation and its accrual is not affected by calendar numbers, hospital terms, as well as holidays (by the way, they immediately removed them for convenience) and absenteeism. And you can read about the relationship of vacation and holidays in the article "On the impact of holidays on annual vacation."
• It is also worth adding to the list of the deduction:
  • days of business trips;
  • periods of strikes;
  • or downtime due to the fault of the employer, if 2/3 of the deposit was accrued;
  • vacation at the request of the employee for more than 14 days.
• Young mothers who sat at home and looked after the child, I also can’t calculate my vacation. This is told to us 121 Article of the same Code.

We bring together average earnings

• It includes:
  • salary itself;
  • all official payments, compensation, bonuses, etc.
• But do not consider:
  • possible compensation for travel or food;
  • business trips;
  • sick leave;
  • any material assistance that did not have official confirmation;
  • loan deposits, promotion, etc.

How is the annual vacation is paid when vacation pay is paid?

• This issue is also regulated by the TC, namely 136 article. It clearly states that Payments must occur 3 days before the start of vacation!
• But there is a small amendment - nothing indicates what days we are talking about. That is, these are purely working days or calendar days. But Rostrud argues that it is necessary to build from calendar terms.

Important: if this payment falls on a festive or day off, then the employer is obliged to speed up this process before the beginning of the vacation period.

We calculate vacation payments for leave

We are armed with several legal formulas. Do not be scared, they are quite simple and universal.

To derive the average daily earnings (SDZ), only 3 puzzles are necessary:

• the total amount of payments per year (or other period);
• year, which is 12 months. When calculating another period, the right number of months or days is taken;
• and the number 29.3, which is the average coefficient of days in every month. To do this, 365 took away 14 vacation days a year from the total amount and all this was divided into 12 months.

SDZ \u003d total amount for the calculated period/ (12*29.3)

• But this is a formula for the worked out the whole year from a certain date to it. But in practice, it is more often the opposite, that they are just the same 12 months or even 5.5 months, and maybe 6 months and 12 days.
• By the way, before the whole month was rounded. If the number of days was more than 15, then the labeling days closed towards the employee. But with a shortage of even 1 day to 15 k.d., all the worked days were canceled. Therefore, it conducts a calculation for an incomplete period:

SDZ \u003d estimated amount for the required period/ (29.3*The number of whole months + days of a part -time month)

When taking into account two incomplete months, the number of their days should be calculated by the formula:

Number of days \u003d average number 29.3/ number of days in the calculated month * (the same number of days - worked days this month).

Find the amount of vacation

• To do this, take into account the length of the vacation. As a rule, all this should be indicated in the contract. But the average duration is 28 days, as we tell us article 115. That is, it will be possible to walk for almost a month, although all 12 will be taken for calculating vacation benefits.
• If you have harmful conditions or a special labor environment, then you should know about the elongated vacation. And who he is supposed to read in the material "Who is the elongated vacation?"

The amount of vacation pay (CO) \u003d SDZ * for the number of days being assumed

Prizes also play a role

The fact is that monthly premium, which are temporary or different, are taken into account simply in the overall calculation. But the quarterly or one -year -old bonuses depend on the worked out number of days. And they are calculated by the formula:

The required amount of the bonus (SP) \u003d total premium amount/ number of days in the calculated period * The number of days worked in this interval

But there are also increases

A pleasant moment, but it should also be taken into account when calculating vacation pay. To do this, you will need to know the indexation coefficient:

Ki \u003d new salary/ on the old salary

Example of vacation and vacation payments

Example 1 - the easiest with a worked year

• At the employee Petrov, the salary for the whole year amounted to 400 thousand rubles. Plus, he received two bonuses for 20 thousand rubles. As a result, we receive, 440 thousand rubles. - This is the total amount of all salaries and other payments. The relevant vacation is 28 days.
  • Therefore, SDZ \u003d 440 000/12*29.3 \u003d 404 thousand/ 351.6 \u003d 1251.42 rubles.
  • The employee must receive 1251.42*28 \u003d 35 039.81 rubles.
  • But do not forget about tax fees in the amount of 13%. Therefore, 35 039.81 - (35 039.81*0.13) \u003d 30,484.63 rubles - this is what the employee should get “on hand” for the fuse.

Example 2 - We complicate the situation with incomplete months

• But situations are more difficult. For example, an employee worked for a year from January 1 to January 1 of the next year. But at the same time, he also had a sick leave in April - 11 days, as well as in October - 17 days. To make it easier, we will break every step:
  • 29.3/ 30 (so many days in April) * (30-11) \u003d 0.976 * 19 \u003d 18.54 days-this is in April, taking into account sick leave;
  • 29.3/31 * (31-17) \u003d 0.945 * 14 \u003d 13.23 days-this is already over October;
  • therefore, we will have 10 whole months, and two-with incomplete calculation due to sick leave. Therefore, 18.54 + 13.23 \u003d 31.77;
  • we take the same 440 thousand rubles/ (29.3*10 whole months + 31.77) \u003d 440 000/ 324.77 \u003d 1354.8 - this is already SDZ;
  • therefore, we multiply on the days of vacation, for example, the same 28 \u003d 37 934.4 rubles.
  • but do not forget about 13% of taxes \u003d 33 002.93 rubles already clean vacation pay.

IMPORTANT: The calculated period is taken into account one day before the date supposed. That is, when the beginning is 1.04 2019, then the period on 31.03.2020 ends.

Example 3 - We take into account bonuses

The employee plans to take off in August, from the 1st of 2 weeks. Therefore, the estimated period will be from 08/01/2019 to 07/31/2020. Over the year, the total amount of all payments amounted to 645 thousand rubles. But there is another six -month premium, which is charged in July. It should be 20 thousand rubles. But from 9.04.2020 to 04/23/2020 the employee was on sick leave. That is, it was not 14 days.

• The poet should take into account the received working days for this period. That is, it turns out 247 days. But 14 of them we must exclude, and we get 233 days.
• Now we find the payment of bonuses per day - 20 thousand/ 247 \u003d 80.97 rubles.
• And we find the actual premium in the number of days: 80.97 * 233 \u003d 18 866.39.
• Further, the calculation is already carried out according to the above algorithm considered: 18 866.39 + 645 thousand \u003d 663 866.39 rubles - this is the total amount per year. That is, all payments.
• Do not forget to calculate the days in April: 29.3/ 30 * (30-14) \u003d 15.62 days leaves for this incomplete month.
• 663 866.39/ (29.3*11 + 15.62) \u003d 1964.57 - this is what we received by the SDZ.
• 1964.57 * 14 \u003d 27 503.93 rubles - the assumed vacation pay.
• But do not forget for the tax: 27 503.93 - (27 503.93*0.13) \u003d 23,928.42 rubles - this is already the amount that the employee must receive before vacation.

Example 4 - after raising

Vacation to the employee is supposed to be 28 days. And the monthly salary is 30 thousand rudders. But since February, it rises to 35 thousand. In March, the employee goes on vacation. For a simple example, we took such a period. But the allowances can break through several times and for a different number of months.

• Therefore, 35 thousand/ 30 thousand \u003d 1.16 is our coefficient.
• Now we calculate (30 thousand * 11 months * 1.16) + (35 thousand * 1 month)/ (29.3 * 12) \u003d 1188,28 - this is our SDZ.
• 1188.28 *28 \u003d 33 271.9 - this is vacation pay without tax.
• The employee will receive in his hands: 33 271.9 - (33 271.9*0.13) \u003d 28 946.55 rubles.

As you can see, the algorithm for the solution of vacation pay, taking into account various situations, is very simple if you know simple legal formulas.

Video: How are vacation pay calculated?