Instructions for using the vacation days calculator

1. Change the data in the field "Duration of annual leave" if you have a different duration. Also enter the number of days used, if you know it.
2. Enter your dates in the Hired Date and Estimated Date fields. The settlement date is the date on which you want to receive the settlement. These fields are mandatory.
3. The data entered in the fields of the tables “Absence from the workplace for no reason” and “Parental leave” will deduct vacation days in proportion.
4. The data entered in the fields of the table "Leave without pay" will also deduct the days of leave commensurately, with the exception of the first 14 calendar days in each year.
5. Click "CALCULATE". You can save the result to a doc file.

Also take into account:

• Use the Today button (circle with a dot) to quickly insert the current date.
• Use adding, deleting and clearing the required fields with the corresponding buttons for faster and more convenient entering and changing information.

About the vacation days calculator

The vacation days calculator will easily allow you to find out how many vacation days an employee has accumulated at one time or another.

Legislative basis for calculating vacation days

The vacation period is calculated in accordance with Art. 121 Labor Code Russian Federation.

Why know your vacation experience

Hours of work for one employer, giving the right to care in annual leave, which will be paid, may be needed not only directly to calculate this period, but also in order to know how many days are subject to compensation upon dismissal.

What is included in the vacation experience

An employee who works continuously for the same employer will be entitled to annual leave subject to the following periods:

• the time when he actually performed his duties;
• periods when the employee was absent from work, but his place was saved (vacation, sick leave, decree, military service, etc.);
• weekends and others non-working days;
• forced absence from work due to illegal dismissal;
• suspension due to untimely medical examination (if this is not the fault of the employee);
• additional administrative leave (no more than two weeks per calendar year).

IMPORTANT! Amendments were made to the legislation regarding the accrual of seniority during administrative leave:

• from 30.12.2001 to 05.10. 2006, no more than 7 days of vacations at their own expense per year were taken into account;
• from 06.10.2006 this limit has increased to 14 days.

What is not included in the vacation experience

Some periods of time will not be taken into account when calculating the length of service required for vacation, namely:

• employee absenteeism;
• suspension due to alcohol, narcotic, toxic intoxication;
• non-permission to work due to ignorance or failure to pass the safety rules check;
• the employee did not pass the mandatory medical examination due to his own fault;
• inability to perform work on a medical report;
• termination of the license required for labor activity(eg driver's license, gun permit, etc.);
• leave to care for a child older than 1.5 years.

Counting Features

The duration of the annual leave of 28 days is taken as the basis, unless otherwise specified for special categories of employees.

In the first year of work, the minimum length of service for the opportunity to go on vacation must be at least six months. This is not included in the calculator, just keep in mind.

In the event of dismissal, 100% compensation for unused vacation days can be calculated by employees who have worked for at least 11 months.

If an employee went on vacation before 11 months of continuous work, and then was fired, then he will have to return part of the vacation pay received in advance upon dismissal.

Annual leave is prohibited not to be used for more than 2 years in a row.

Breaking the vacation into parts is allowed, but one of the parts should not be shorter than 2 weeks.

Vacation pay is calculated as the product of
average daily earnings
the number of days of vacation granted.

ZPsr. x Dotp.

The duration of the main paid leave is 28 calendar days.
Vacation may be granted in full or may be divided into parts, however, one of them must not be less than 14 days.

Payments taken into account when calculating vacation pay

Holidays are paid on the basis of average earnings, determined in accordance with
with the Regulations on the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
To calculate it, all types of payments provided for by the remuneration system used by this employer are taken into account.
These payments include:

• wages paid to an employee tariff rates, salary ( official salaries) for hours worked;
• wages accrued at piece rates;
• accrued in art organizations the fee of employees who are on the payroll of these organizations, and (or) remuneration of their labor, carried out at the rates (rates) of the author's (staged) remuneration;
• allowances and additional payments to tariff rates (official salaries) for length of service (work experience), academic degree, academic title, for combining professions (positions), expanding service areas, increasing the volume of work performed;
• payments related to working conditions (harmfulness), as well as the amount of accrued regional coefficients, payments for night work, weekends and non-working holidays, for overtime work;
• bonuses and remuneration provided for by the remuneration system;
• other payments applied by this employer.

When calculating average earnings, social payments are not taken into account,

not related to wages. Among them are financial assistance, payment of the cost of food, travel, education, utilities, recreation, etc.

Billing period

The billing period for any mode of operation is 12 calendar months preceding the period of going on vacation. (Article 139 of the Labor Code of the Russian Federation)

AT billing period does not include the time when the employee:

• received benefits for temporary disability or for pregnancy and childbirth;
• had the right to average earnings in accordance with labor law(was on vacation or on a business trip).
  The only exception is that an employee is entitled to average earnings during breaks for feeding a child, but this time is not excluded from the billing period;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of either the management or the staff;
• was released from work for other reasons provided for by law (for example, leave without pay).

Formula 1
calculation of average daily earnings for vacation pay

ZPsr. = ZPf. / 12 months / 29.3

where:
ZPsr. - average daily earnings;
ZPf. - the amount of actually accrued wages for the billing period;
29.3 - the average monthly number of calendar days.

The employee leaves in April 2014 for another paid vacation for 14 calendar days.
Earnings for the billing period is 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2210, 8843 rubles.
(780,000 rubles: 12 months: 29.4).
The amount of vacation pay amounted to 30,952.38 rubles. (2210.8843 rubles x 14 days).

If applied new coefficient 29.3, then the average daily earnings will turn out a little more and will amount to 2,218.4300 rubles.
(780,000 rubles: 12 months: 29.3).
This means that vacation pay will be more, namely, 31,058.02 rubles. (2,218.48 rubles x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (31,058.02 rubles - 30,925.38 rubles).

Example 1

The employee went on vacation on July 1, 2010 for 14 days.
The settlement period for its payment is from 07/01/2009 to 06/30/2010.
In the billing period, the employee was accrued wages accepted for calculation - 85,000 rubles. Vacation pay must be calculated. The amount of vacation pay for 14 calendar days will be
RUB 3,373.02(85,000 rubles / 12 months / 29.4 days x 14 days).

Formula 2
calculation of average daily earnings for vacation pay

If one or more months of the billing period have been worked out
not completely
or the time when the employee was accrued the average earnings was excluded from this period

ZPsr. = ZPf. / (29.3 x Mpcm + Dncm)

where:
Mpkm - the number of full calendar months worked;
Dnkm - the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated as follows:

Dnkm = 29.3 / Dk. x Dotr.

where:
Dk. - the number of calendar days of this month;
Dotr. - the number of calendar days falling on the time worked in a given month.

Example 2

The employee went on vacation for 28 days. from 10.07.2010.
In the billing period (07/01/2009 - 06/30/2010) from August 15 to 17, 2009, he was on sick leave,
from 22 to 30 November 2009 was on a business trip.
In the billing period, the employee was accrued wages in the amount of 98,000 rubles. excluding payments for sick leave and travel allowances.
Vacation pay must be calculated.

Calculate the number of calendar days falling on hours worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November - 20.6 days. (29.4 / 30 x (30-9)).

We find the average earnings to pay for the vacation.
It is equal to 287.22 rubles. (98,000 rubles / (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

"Worker" goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
The salary of an employee in 2010 was 8,000 rubles, and from January 1, 2011, due to the increase in salaries for all employees of the organization, the salary of the "Employee" began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and bonuses are accrued monthly.

In the billing period, the employee was accrued wages accepted for calculation:
- for May-December 2010 - 114,232.38 rubles, incl. holiday pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
- for January-April 2011 - 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

1. From earnings for May-December 2010, we exclude vacation pay:
   114,232.38 - 12,152.38 \u003d 102,080 rubles.
2. We make adjustments to earnings for May-December 2010, taking into account the increase in salary from January 1, 2011.
   The correction factor is 10000 / 8000 = 1.25
   Earnings for May-December 2010 will be:
   RUB 102,080 x 1.25 = 127,600 rubles.
3. From earnings for January-April 2011, we exclude the amount of sick leave:
   58 348.49 - 4605.64 \u003d 53 742.85 rubles.
4. The amount of actually accrued wages for the billing period will be:
   127,600 + 53,742.85 = 181,342.85 rubles
5. Calculate the number of calendar days falling on hours worked in August 2010.
   2.85 days (29.4 / 31 x (31-28))
6. Let's calculate the number of calendar days falling on hours worked in February 2011.
   24.15 days (29.4 / 28 x (28-5))
7. We find the average daily earnings to pay for the vacation.
   It is equal to: 564.93 rubles. (181,342.85 rubles / (29.4 days x 10 months + 2.85 days + 24.15 days)).
8. The amount of vacation pay for 28 calendar days will be:
   RUB 15,818.04(564.93 x 28 days).

Important to consider!

• It is impossible not to grant leave for two years in a row or to replace a “regular” leave of 28 calendar days monetary compensation.

If any part of the leave exceeds 28 calendar days, it may be replaced by monetary compensation. For example, leave of "extended duration" is provided for teachers, doctors, employees with a disability group, etc.

Vacation can be divided into parts, but so that at least one part is at least 14 calendar days in a row.

The employee must be notified of the start date of the vacation against receipt two weeks before it starts, and the vacation pay must be issued to him three days before the start of the vacation. If at least one of these conditions is violated, the employee has the right to demand that the vacation be postponed to another time convenient for him.

Vacation pay is measured in calendar days. At the same time, if non-working holidays fall on the vacation period, these days are not paid, but the vacation is extended.

Personal income tax is charged on the amount of vacation pay (13%) and insurance premiums. Vacation pay reduces the income tax base.

How to determine the billing period for accrual of vacation pay?

What should be taken into account when calculating the average daily earnings?

Non-standard situations when calculating compensation for unused vacation: how to get out of the situation?

The procedure for granting leave

When granting a regular vacation to an employee, the following must be taken into account:

• the duration of the vacation must be at least 28 calendar days, excluding holidays and non-working days;
• upon dismissal, the employee is entitled to monetary compensation for unused vacation;
• after one continuous year of work, leave can be granted to an employee without maintaining the six months prescribed by law;
• accrued vacation pay is issued to employees no later than three days before the start of the vacation;

• if the employee refuses to leave, he is entitled to compensation (issued upon a written application from the employee). It can be charged for several calendar periods. Replace with monetary compensation the main regular vacation is prohibited, but an additional one is possible - in the cases established by the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation);

3 cases when the replacement of vacation with compensation is unacceptable (Article 126 of the Labor Code of the Russian Federation):

the employee is a pregnant woman;

minor;

employed in work with harmful or hazardous conditions labor.

• vacation can be granted on a mandatory basis every six months on the basis of a written application from the employee;
• at the request of the employee, vacation can be postponed, but not more than 2 times in a row;
• vacation can be divided into several parts with the condition that one part in any case will be at least 14 calendar days in a row.

The right to the first annual leave at a new place of work arises for an employee after six months of continuous work in the company (part 2 of article 122 of the Labor Code of the Russian Federation). However, in agreement with management leave may be granted in advance.

Note!

The right to leave with a duration of labor activity of less than 6 months must be granted:

minors (Articles 122, 267 of the Labor Code of the Russian Federation);

women before maternity leave or immediately after it or at the end of the leave associated with caring for a child (Articles 122, 260 of the Labor Code of the Russian Federation);

employed who have adopted a child under the age of 3 months;

in other cases provided for by law.

Vacations are granted on the basis of the vacation schedule. In accordance with the requirements of the legislation, the vacation schedule indicates the procedure and time for granting vacations to employees for next year. It must be approved no later than December 17 each year.

The employee about the start time of the upcoming vacation must be notified against signature no later than two weeks before it starts (part 3 of article 123 of the Labor Code of the Russian Federation).

Vacation pay formula

Situation 1. The billing period has been fully worked out

In this case, the following formula is used to calculate vacation pay:

The amount of vacation pay \u003d Average daily earnings × Number of calendar days of vacation.

Average daily earnings (ZP avg) is calculated by the formula:

ZP cf \u003d ZPf / 12 / 29.3,

where ZP f - the amount of actually accrued wages for the billing period;

12 - the number of months that must be taken when calculating vacation pay;

29.3 is the average number of days in a month.

The coefficient 29.3 is applied only in the month that is fully worked out in the billing period.

Example 1

Suppose an employee of an institution goes on vacation from 07/01/2015 for 28 calendar days. The billing period for accruing vacation is from 07/01/2014 to 06/30/2015. The worker worked it out completely. During this period, the employee was accrued wages accepted for calculation in the amount of 295,476 rubles. Calculate the amount of accrued vacation pay for 28 calendar days:

(295,476 rubles / 12 months / 29.3) × 28 = 23,530.51 rubles.

______________________

In fact, it rarely happens that an employee has fully worked out the entire billing period: during the year he may be on sick leave for some time, on a business trip, regular vacation, leave without pay, etc.

Situation 2. The billing period has been partially worked out

Suppose that the employee has not worked the whole month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula:

D m \u003d 29.3 / D to × D neg,

where D m - the number of calendar days in an incomplete month;

D to - the number of calendar days of this month;

D otr - the number of calendar days falling on the time worked in a given month.

To calculate the average daily earnings for vacation pay in the event that one or several months of the billing period have not been fully worked out or the time when the average earnings were accrued to the employee was excluded from this period, the formula is used:

ZP sr \u003d ZP f / (29.3 × M p + D n),

where ZP cf - average daily earnings,

ZP f - the amount of actually accrued wages for the billing period,

M n - the number of full calendar months worked,

D n - the number of calendar days in incomplete calendar months.

Example 2

The employee went on another vacation lasting 28 days from 09/07/2015. In the billing period from 09/01/2014 to 08/31/2015, he was on sick leave from March 16 to 19, 2015, and from April 23 to 28 he was on a business trip.

In the billing period, the employee was paid a salary in the amount of 324,600 rubles. (excluding sick leave and travel allowances).

Calculate vacation pay.

First, let's determine the number of calendar days falling on hours worked in March and April 2015:

• in March: 29.3 / 31 × (31 - 4) = 25.52;
• in April: 29.3 / 30 × (30 - 6) = 23.44

Determine the average earnings for vacation pay:

324 600 rub. / (29.3 days × 10 + 25.52 + 23.44) = 949.23 rubles.

The amount of accrued vacation pay will be:

RUB 949.23 × 28 days = 26,578.44 rubles.

_______________________

Calculation of vacation pay in non-standard situations

Situation 3. In the month of the billing period, the employee has no income, but there are counted days (New Year holidays)

Suppose the epidemiologist Ilyin S.A. goes to additional leave from 08/03/2015 for 14 calendar days. The settlement period is from 08/01/2014 to 07/31/2015. During this period, he was already on vacation from 9 to 31 January 2015.

The employee has no accruals in January, and the days of this month (there are 8 of them in our case), which were not included in the vacation period, should be taken into account.

In view of the foregoing, we determine the number of calendar days for calculating additional leave.

First, let's calculate the number of calendar days in the billing period:

(29.3 × 11 months + 29.3 / 31 × 8) = 329.86.

The accrued salary for the billing period without vacation pay is 296,010 rubles. Calculate the amount of vacation pay due:

296,010 / 329.86 × 14 = 12,563.33 rubles

__________________

Situation 4. An employee takes a vacation immediately after the decree

According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes regular paid leave immediately after parental leave, then, accordingly, she has no income for the last year. In this situation, to calculate the vacation, one should take 12 months preceding the period that is excluded from the billing period, that is, 12 months preceding her decree (Regulation on the features 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 edited on 10/15/2014)).

If the employee had no earnings at all (for example, the employee goes on vacation immediately after being transferred from another institution), vacation pay is calculated based on the salary.

Determining the amount of vacation pay with an increase in wages

An increase in salary affects the calculation of vacation pay if this happens:

• before or during the holiday;
• during or after the billing period.

If the salary was increased for all employees of the institution, then before calculating the average earnings, its rate and all allowances to the rate, which was set in a fixed amount, should be indexed.

The salary increase period affects the indexation order. Payments are usually indexed by the increase factor. To determine the amount of vacation pay, we find the coefficient (K):

K \u003d Salary of each month for the billing period / Monthly earnings on the date of departure for the next vacation.

If the salary has risen during the vacation, only a part of the average income needs to be adjusted, and it should fall on the period from the end of the vacation to the date of the increase in earnings; if after the calculated period, but before the start of the vacation, the average daily payment should be adjusted.

Situation 5. The salary was increased after the billing period, but before the start of the vacation.

Chemist-expert E.V. Deyeva was granted the next main leave from 10.08.2015 for 28 calendar days. Monthly salary - 25,000 rubles. The billing period - from August 2014 to July 2015 - has been fully worked out.

Calculate the amount of vacation pay:

(25,000 rubles × 12) / 12 / 29.3 × 28 cal. days = 23,890.79 rubles.

In August 2015, all employees of the institution received a 10% salary increase, therefore, the salary increased taking into account indexation:

(25,000 × 1.1) = 27,500 rubles.

The amount of vacation pay after adjustment will be:

RUB 23,890.79 × 1.1 = 26,279.87 rubles.

Situation 6. Increase in salary during the billing period

Technician Sokolov I.N. goes on the next main vacation lasting 28 calendar days from 10/12/2015. The settlement period for accrual of vacation pay is from 10/01/2014 to September 2015 inclusive.

Technician salary - 22,000 rubles. In September, it was increased by 3300 rubles. and amounted to 25,300 rubles. Let's define the increase factor:

25 300 rub. / 22 000 rub. = 1.15.

Therefore, wages need to be indexed. We expect:

(22,000 rubles × 1.15 × 11 months + 25,300) / 12 / 29.3 × 28 = 24,177.47 rubles.

We determine the amount of compensation for unused vacation days paid by dismissal

Upon dismissal, the employee has the right to count on compensation for the days unused vacation.

To determine the number of unused calendar days of vacation, the following data is required:

• duration of the employee's vacation period (number of years, months, calendar days);
• the number of vacation days that the employee earned during the period of work in the organization;
• the number of days used by the worker.

The only active normative document, explaining the procedure for calculating compensation for unused vacation, there remain the Rules on regular and additional holidays, approved by the NCT of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter - the Rules).

Determine vacation time

The first working year is calculated from the date of employment to this employer, subsequent - from the day following the day of the end of the previous working year. In the event of dismissal of an employee, his vacation period ends. Employee getting settled on new job, from the first day of work, he again begins to earn vacation experience.

Calculate the number of vacation days earned

The number of vacation days earned is determined in proportion to the vacation experience as follows:

Note

Usually the last month of vacation experience is incomplete. If 15 calendar days or more have been worked in it, then this month is rounded up to a whole month. If less than 15 calendar days have been worked, the days of this month do not need to be taken into account (Article 423 of the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation)). (clause 35 of the Rules)

The number of vacation days set for each month of the year is calculated depending on the established duration of the vacation. So, for each fully worked month, 2.33 days of vacation are due, for a fully worked year - 28 calendar days.

Monetary compensation for all unused days of annual paid vacations that an employee has accumulated since the start of work in an organization is paid only upon dismissal of the employee (Article 127 of the Labor Code of the Russian Federation).

Question on topic

How to compensate for unused vacation days to an employee who quits without having completed the accounting period?

An employee who has not worked in the organization for a period that gives the right to full compensation, upon dismissal, has the right to proportional compensation for calendar days of vacation. Based on clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the duration of the vacation in calendar days by 12. This means that with a vacation duration of 28 calendar days, 2.33 calendar days must be compensated. days for each month of work included in the length of service giving the right to receive leave (28 / 12).

__________________

Unlike the next vacation, which is provided in whole days, vacation days are not rounded up when calculating compensation for unused vacation.

Absenteeism, vacation provided without pay, exceeding 14 days, reduce the vacation period (Article 121 of the Labor Code of the Russian Federation).

Note!

Employees with whom civil law contracts are concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code of the Russian Federation do not apply to them.

We determine the period for payment of compensation for vacation upon dismissal

Borisov P.I. was accepted into the organization on 12/08/2014, dismissed on 09/30/2015. In June 2015 he was on leave for 14 days, and in July 2015 he was on leave without pay for 31 calendar days. The period of work in the organization was 9 months 24 days. Since the duration of the vacation at its own expense exceeded 14 calendar days per working year, the total length of service must be reduced by 17 calendar days (31 - 14). This means that the vacation period will be (9 months 24 days - 17 days).

Since 7 calendar days are less than half a month, according to the rules, they are not taken into account. It follows from this that only 9 whole months will be counted in the length of service giving the right to leave.

The employee used two weeks of the main vacation, he does not need to pay compensation for them. In this case, the employee is entitled to compensation for 6.97 calendar days (9 months × 2.33 - 14 days).

Determine the amount of compensation

Example 3

The employee got a job in the organization on 01/12/2015, and on 06/29/2015 he quit. His salary was 40,000 rubles. Determine the amount of compensation accrued upon dismissal.

From January 12 to June 11, the employee worked five full months. June is counted as a whole month, since 18 calendar days were worked from June 12 to June 29, which is more than half of the month (clause 35 of the Rules). As a result, we take 6 months for the calculation.

Compensation is due for 14 calendar days (28 / 12 × 6).

The billing period from January 12 to May 31, 2015 consists of 4 whole months (February, March, April, May):

29.3 × 4 = 117.2 days

Determine the number of days to calculate in January:

29.3 / 31 x 20 = 18.903.

Total in the billing period:

117.2 + 18.903 = 136.103 cal. days

Salary for the billing period:

40,000 × 5 = 200,000 rubles

Calculate the amount of compensation:

200 000 rub. / 136.103 × 14 days = 20,572.65 rubles.

Example 4

The employee was hired on 06/01/2013 with a salary of 30,000 rubles, and on 10/09/2015 he quit.

In October 2014, the employee took regular annual leave of 28 calendar days. For this month, he was credited with 29,050 rubles.

From 06/01/2013 to 10/09/2015 28 months and 9 days worked, rounded up to 28 months (9 days less than half a month).

Determine the number of vacation days set for the entire period:

28 months × 2.33 = 65.24 days

But 28 days have already been used, so you should compensate:

65,24 - 28 = 37,24 days

The billing period is 12 months before the vacation, in our example - from 10/01/2014 to 09/30/2014. During this period, a total of 320,012.48 rubles was accrued, to calculate the average daily earnings, you need to take the amount without vacation pay:

320,012.48 - 29,050 = 290,962.48 rubles

To calculate the actual hours worked, we take 11 fully worked months and 3 calendar days in October 2014 (31 - 28 vacation days).

Thus, in the billing period:

29.3 × 11 + 3/31 = 322.397 cal. days

The average daily salary will be:

RUB 290,962.48 / 322.397 = 902.50 rubles / day.

Therefore, compensation for unused vacation should be accrued in the amount of:

902.50 × 37.24 = 33,609.10 rubles

conclusions

The legislation prohibits not to grant vacation for two years in a row, to replace the next basic vacation lasting 28 calendar days with monetary compensation.

The employee must be warned about the start date of the vacation two weeks before the start of the vacation, vacation pay must be issued no later than three days before the start of the vacation.

Vacation can be divided into parts, but with the condition that one part of it must be at least 14 calendar days in a row.

Vacation pay is calculated in calendar days. If non-working holidays fall on the vacation period, these days are not paid, and the vacation is extended.

In accordance with paragraph 8 of Art. 255 of the Tax Code of the Russian Federation, for the purpose of taxing profits, only that amount of compensation for unused vacation, which is calculated in accordance with generally established rules, can be recognized as expenses. Rounding the number of days of unused vacation up will result in an overstatement of the amount of payments made in favor of the employee and an underestimation of the tax base for income tax, and rounding down (from 2.33 days to 2 days) will lead to the payment of a smaller amount to the employee, than required by law.

S. S. Velizhanskaya,
Deputy Chief Accountant of the FFBUZ "Center for Hygiene and Epidemiology in Sverdlovsk region in the Oktyabrsky and Kirovsky districts of the city of Yekaterinburg"

In accordance with the vacation schedule for 2015, two employees of the organization go on vacation for 28 calendar days, one from December 10, the other from December 11. In an organization 5 days work week. What date should each of them go to work in the new year?

Answer: Taking into account the postponement of days off and the provisions of the Labor Code of the Russian Federation on the calculation of terms, one was supposed to go to work on January 15, the other on January 18.

Rationale: According to Art. 114 of the Labor Code of the Russian Federation, employees are granted annual leave while maintaining their place of work (position) and average earnings.
Art. 120 of the Labor Code of the Russian Federation, it is established that non-working holidays falling on the period of the annual main paid vacation are not included in the number of calendar days of vacation.
In accordance with Art. 112 of the Labor Code of the Russian Federation, non-working holidays in January in the Russian Federation are:
- January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
- January 7 - Christmas.
Decree of the Government of the Russian Federation of September 24, 2015 N 1017 "On the postponement of days off in 2016" regulates the postponement of the following days off in 2016:
from Saturday 2 January to Tuesday 3 May;
from Sunday 3 January to Monday 7 March;
from Saturday 20 February to Monday 22 February.
By virtue of h. 2 Article. 112 of the Labor Code of the Russian Federation, if a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday, with the exception of weekends coinciding with non-working holidays specified in para. 2 and 3 hours 1 of this article. At the same time, the Government of the Russian Federation transfers two days off from the number of days off coinciding with the non-working holidays specified in par. 2 and 3 hours 1 of this article, on other days in the next calendar year.
In the situation under consideration, part of the employee's vacation falls on weekends and non-working holidays, therefore, the annual paid vacation is extended for non-working holidays that fall within the vacation period. At the same time, annual paid leave is not extended on weekends.
Let's analyze the provisions of these articles with an example.
The employee goes on vacation from December 10, 2015 for 28 calendar days. Based on the calculation, the last day of vacation is January 6 (excluding the transfer). This means that the first working day in 2016 will be January 7th. But non-working holidays actually extend the vacation. Accordingly, we add 8 more holidays to the first working day. It turns out that January 14 is the last day of vacation, and January 15 is the first working day.
For the second employee, the calculation of the first working day will be similar. Accordingly, the last day of vacation is January 15, 2016, and the first working day is January 16. However, this day falls on a weekend (remember that the organization has a 5-day work week).
According to Art. 14 of the Labor Code of the Russian Federation, the expiration date is the next working day following it, if the last day of the vacation falls on a weekend or holiday.
Therefore, the first working day of the second worker will be January 18, 2016 (Monday).
Thus, if an employee goes on annual leave, which includes both weekends and non-working holidays, then in this case the days off are included in the vacation, and the holidays are not (Article 112, part 1 of Article 120 of the Labor Code of the Russian Federation ). In the situation under consideration, taking into account the postponement of days off and the provisions of the Labor Code of the Russian Federation, in our opinion, one employee goes to work on January 15, the other on January 18.

S.Yu.Makarova
First House of Consulting "What to do Consult"
Regional information centre

How many vacation days are allowed per year?

By general rule the number of paid vacation days per year must be at least 28 (Article 115 of the Labor Code of the Russian Federation). Is it 28 calendar days or working days? The annual main paid leave is considered in calendar days (Article 120 of the Labor Code of the Russian Federation). That is, for each working year, the employee is entitled to 28 calendar days.

Dividing vacation into parts

An employee does not have to use all 4 weeks of vacation due to him at a time. Leave may be divided by agreement between the employee and the employer. The division of vacation into parts according to the Labor Code of the Russian Federation must be done in such a way that the duration of at least one of the parts is at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation). Subject to this condition, the duration of other parts of the vacation may be an arbitrarily small number of days, including 1 or 2 days.

How long does an employee's vacation last, taking into account weekends and holidays

Weekend days falling within the period of vacation are taken into account when calculating its duration and are subject to payment. Let's explain with an example. Manager Ivanov A.K. wrote an application for leave for the period from June 15 to June 21, 2020. June 20 and 21 are days off. Accordingly, the employee must be granted leave for 7 days and all 7 days must be paid.

Unlike ordinary days off, public holidays are not included in the duration of the vacation and are not paid (Article 120 of the Labor Code of the Russian Federation). Let's go back to the example above. If Ivanov A.K. will write an application for June 8-15 - 8 calendar days, only 7 calendar days will be credited and paid for vacation. Because June 12 is a holiday (Article 112 of the Labor Code of the Russian Federation).

Vacation: the number of days according to the legislation and according to the local act

The specified vacation duration - 28 calendar days - is the minimum according to the Labor Code of the Russian Federation. And the employer, on his own initiative, can establish paid leave of longer duration for his employees. The number of additional paid vacation days provided (in addition to 28) must be indicated in collective agreement, local regulatory act of the organization (for example, internal labor regulations) or directly in employment contracts with workers.

It is important that the cost of paying for such additional vacation days cannot be taken into account for income tax purposes (clause 24, article 270 of the Tax Code of the Russian Federation). Also, from the amount of their payment, it will be necessary to withhold personal income tax and accrue insurance premiums (clause 2 of article 226 of the Tax Code of the Russian Federation, clause 1 of article 420 of the Tax Code of the Russian Federation).

Extended leave under the Labor Code 2019/2020: how many days

Who is entitled to apply for extended basic leave and how many vacation days should be provided to these persons is indicated in the table.

Category of workers	Number of vacation days Labor Code and other legislative acts
Workers under the age of 18	31 calendar days. Leave must be granted at any time convenient for the minor (Article 267 of the Labor Code of the Russian Federation)
Working disabled people with any disability group	At least 30 calendar days (Article 23 of the Law of November 24, 1995 No. 181-FZ)
Teaching staff	42 or 56 calendar days depending on the position held and type educational organization where a pedagogical worker works (Article 334 of the Labor Code of the Russian Federation, clause 3, part 5, article 47 of the Law of December 29, 2012 No. 273-FZ, Appendix to Decree of the Government of the Russian Federation of May 14, 2015 No. 466)
Researchers with a degree	— 48 working days for PhDs; — 36 working days for candidates of sciences. These extended holidays are granted to scientists holding full-time positions in a scientific institution (organization) financed from the federal budget (Decree of the Government of the Russian Federation of August 12, 1994 No. 949)
Chemical weapons workers	56 or 49 calendar days, depending on the group of work to which the employee's activity is assigned. The assignment of works to the first or second group depends on the degree of their danger (Articles 1, 5 of the Law of November 7, 2000 No. 136-FZ)
Employees of professional emergency rescue services and formations	30, 35 or 40 days, depending on the duration of continuous work experience in professional emergency rescue services and formations (clause 5, article 28 of the Law of August 22, 1995 No. 151-FZ)
Healthcare workers at risk of contracting the human immunodeficiency virus	36 working days for employees of healthcare organizations that diagnose and treat HIV-infected people, as well as people whose work is related to materials containing the human immunodeficiency virus, taking into account the annual additional leave for working in hazardous working conditions (paragraph 4 of the Government Decree RF dated 03.04.1996 No. 391)
Government civil servants	30 calendar days (part 3 of article 46 of the Law of July 27, 2004 No. 79-FZ)
Prosecutors, scientific and teaching staff prosecutor's office	paragraph 1 of Art. 41.4 of the Law of January 17, 1992 No. 2202-1).
Employees of the Investigative Committee who do not serve in areas with special climatic conditions	30 calendar days excluding travel time to the place of rest and back to general case(part 1 of article 25 of the Law of December 28, 2010 No. 403-FZ).

Additional leave

Some employees, in addition to the main leave (standard or extended), are also entitled to additional leave. You can read about such a vacation at.

How many days is the "northern" leave by law

How many days does a northerner's vacation last? Usually more than non-Northern workers. After all, the "northerners", firstly, are provided with the main annual paid leave - of standard duration or extended in the above cases. And secondly, they are provided with additional leave (Article 321 of the Labor Code of the Russian Federation). For workers who work:

• in the regions of the Far North - 24 calendar days;
• in areas equivalent to the regions of the Far North - 16 calendar days;
• in other regions of the North, where a regional coefficient and a percentage premium to wages, - 8 calendar days (Article 14 of the Law of the Russian Federation of February 19, 1993 No. 4520-1).

By the way, both ordinary annual paid holidays and extended, as well as additional "northern" holidays can be provided to employees in advance (