Vacation 2 days per month. How many vacation days are required for one month of work? Calculation examples

A competent answer to the question of how many vacation days is due for each month worked is of great importance both in terms of compliance labor rights employees, as well as in terms of taxation. The problems that arise in the process of calculating the duration of leave are very numerous and cause heated discussions in the economic and legal community.
The settlement procedure in this case is significantly influenced by such circumstances as absenteeism, the use of unpaid leave and for the purposes of childcare, the lack of access for employees to labor activity due to intoxication, as well as positive results of medical examinations, TB testing, psychiatric examinations.

Currently, professionals attach great importance to the competent calculation of the number of vacation days during dismissal. Depending on their number, employees are charged full or proportional compensation. The amount of paid personal income tax depends on the peculiarities of their calculation (by virtue of clause 3 of article 217 of the Tax Code of the Russian Federation).

According to paragraph 2 of paragraph 1 of Article 238 of the Tax Code of the Russian Federation, days of unused vacation paid to retiring employees are not subject to UST taxation, which is regulated by letter No. 04-04-04 / 103 of the Ministry of Finance of Russia dated September 17, 2003. At the same time, the days of unused vacations paid according to the applications of employees continuing to work in the organization are subject to the standard taxation of the UST (in accordance with the letter No. 03-05-02-04 / 13 of the Ministry of Finance of Russia dated 08.02. All these issues require a competent approach to calculating the duration of paid vacations.

How to calculate vacation days

To answer the question of how to calculate the number of vacation days, you need to have an idea of ​​\u200b\u200bthe individual working year and personal vacation experience. By virtue of Art. 122 of the Labor Code of the Russian Federation in the first year of employment, the right to use leave arises after six months of continuous work of an employee with a specific employer. At the same time, by agreement of the parties, the provision of paid leave may take place before the expiration of this period.
Holidays for subsequent years labor activity can be provided at any time of the working year according to the established schedule. Accordingly, for each of the employees there is an individual working year. In this case, the number of vacation days for the worked period is calculated taking into account the so-called vacation period, which provides the right to leave. If within individual year there were periods to be excluded from the calculation of the vacation period, then the moment of completion of the individual working year is postponed.

1. actual work time.
2. The time when the employee did not work, but was saved for him workplace according to labor law, including periods:
   • public holidays;
   • paid annual leave;
   • days off;
   • rest time provided to employees in accordance with the Labor Code of the Russian Federation;
   • unpaid rest periods (less than two calendar weeks during an individual working year);
   • suspension of employees from work due to the impossibility of passing mandatory medical examinations through no fault of theirs;
   • forced walks.

The following periods are not subject to inclusion in the vacation period:

• leave granted to care for children until they reach the age specified by law;
• the absence of an employee at the workplace without reasons of a valid nature (including suspension from performing labor functions on the grounds of Article 76 of the Labor Code of the Russian Federation);
• unpaid leave lasting more than 2 calendar weeks.

At the same time, it should be borne in mind that in the vacation period, which grants the right to additional annual holidays payable as a result of the employee’s work during harmful conditions, only the period actually worked out under the mentioned conditions is included.

The labor legislation of the Russian Federation does not provide for the possibility of granting annual paid holidays in an incomplete amount proportional to the period worked. Thus, the annual main paid leave must be provided in full (of the established duration, which, by virtue of Article 115 of the Labor Code of the Russian Federation, is 28 calendar days).

It should be borne in mind that in the process of calculating the total duration of annual paid holidays, the main holidays are summed up with additional holidays, which is regulated by Art. 120 of the Labor Code of the Russian Federation.
In order to calculate vacation days for which compensation is due upon dismissal on the grounds of Art. 127 of the Labor Code of the Russian Federation, the following algorithm is used:

1. The vacation period is calculated for the provision of vacation. The calculation is carried out in full months for the entire period of labor activity of the employee in the organization. In this case, if the days of an incomplete month are less than 15, they are not taken into account, and if there are more than 15, then the period is subject to rounding up to a whole month.
2. The total number of vacation days due to the employee for the period worked in the organization is calculated.
3. The total number of days of vacation actually granted to the employee for the entire time of work is calculated.
4. The number of vacation days that were not used is calculated (calculation is carried out by subtracting item 3 of this algorithm from item 2).

How many vacation days are required for 1 month of work

To determine how many vacation days are required for 1 month of work, you should use one of the generally accepted methods. Its essence is as follows. In accordance with the methodology used, 2.33 days are accrued per month of work, falling on the main paid leave. Given value obtained as follows: 28 days: 12 months = 2.33 days.
Thus, in accordance with the calculation according to the mentioned method, the number of vacation days, depending on the number of months worked, will be:

• I. - 2.33
• II. - 4.66
• III. - 6.99
• IV. - 9.32
• V. - 11.65
• VI. - 13.98
• VII. - 16.31
• VIII. - 18.64
• IX. - 20.97
• X. - 23.30
• XI. - 28
• XII. - 28

This technique is easy to use and justified by clause 29 of the current Rules, introduced by Decree No. 169 of the People's Commissariat of Labor of the USSR of 04/30/1930.

Leave for persons working under an official employment contract

Passing the official employment procedure automatically means that the employee will have absolutely all the rights that are guaranteed to him by the current legislation. One of the most common and important of these rights, of course, is the possibility of regular registration of paid leave. For persons who work under a formal employment contract, this right arises every year.

Possibility of making the first holiday period after employment, it appears with a subordinate at the moment when his work experience in a new organization reaches a minimum of 6 months. However, if necessary, the vacation period can be issued much earlier, even in the first month of work. The main thing is that the employer does not have any objections to this matter.

1. Accrual of rest days due to a subordinate occurs automatically during his work in the organization.
2. In most cases, the period of the working year coincides with the regular calendar year.
3. However, it is always the working year that is taken into account. This is quite logical, because in most cases, employees do not get settled in the organization from the first day of the new year. Therefore, if you use a calendar year, it will be much more difficult to make the correct calculation.

How many vacation days does an employee “drip” for each month worked?

With regard to calculating the exact number of vacation days that modern employees rely on, special formulas and schemes have been established by the current legislative norms for a long time. In particular, all calculations are based on the official value of 2.33 days. The fact is that exactly so many days of paid vacation are due to an employee for each month of his work in the organization. Using the above value, the calculation of the required number of days of rest is quite simple to make. It is only important to know the exact time period for which such a calculation will need to be carried out.

Separately, mention should be made of such an important issue as the division of the vacation period into several parts. This option is often very convenient for a large number of employees. With its use, they will be able to go on vacation at least twice in one year. However, here employers need to remember the main rule.

In particular, vacation sharing is indeed possible and not a violation. The main thing is that one of the parts employee vacation period was not less than 14 calendar days. As for the remaining days of rest, the employee can use them as he wishes. However, here you still need to discuss this issue with the employer in order to avoid possible disputes and subsequent claims.

Sometimes the initiative to divide the vacation period does not come from the employee himself, but from his employer. This is understandable: some bosses do not like to let their subordinates go for a long time. That is why they prefer employees to take two vacations of 14 days each.

It should be noted that in the above situation there are no violations, however, the employer must always obtain consent to such actions from his employee before sharing the leave of his subordinate. Otherwise, such actions of the boss may be contrary to applicable regulations and violate the interests of the employee. Moreover, for the unlawful division of vacation, the director of the organization may be subject to various disciplinary measures.

Determination of the exact number of vacation days at the time of dismissal

The current labor legislation did not establish any special schemes and principles for determining the exact number of vacation days earned by an employee at the time of his dismissal. This means that in this case the employer must use standard payment schemes that apply in other situations. Here it is necessary to be guided by the following principles:

1. If an employee, at the time of his departure from the organization, has worked at least 11 calendar months and never took a vacation - which means that he will be entitled to full annual compensation for the unused vacation period.
2. If the work time of a subordinate in this company has not yet reached the eleven-month mark, then the calculation of the required number of days of rest is made “after the fact”. That is, the actual number of vacation periods worked is taken as a basis.
3. As for the calculation formula itself, here the standard value is taken as the basis - 2.33 days. To determine the exact number of days, this amount is simply multiplied by the number of months worked. If an employee, for example, has already used a certain number of days of rest, then it is deducted from the total amount of vacation days.
4. During direct dismissal, the employee's available vacation days can be used in two different ways:
   • for their intended purpose. This means that before leaving the organization permanently, the employee will be able to take a vacation. This option can be great to help out if the subordinate does not want to work out the standard two weeks before being fired;
   • receipt by the employee of monetary compensation for unused days. When choosing this option, the days of rest available to the subordinate will be “transferred” to cash. The exact amount of compensation will depend on the number of vacation days, as well as on the average salary of the subordinate. The entire amount of compensation must be paid to the employee on his last day of work.

Upon dismissal, the employer pays the employee a salary and compensation for unused vacation. There are many sites with calculators on the Internet, but we will tell you how to check the calculations of the personnel officer and what options there are for getting more vacation pay.

How to calculate unused vacation upon dismissal

Standard paid vacation - 28 calendar days per year. For each month worked, the employee is entitled to compensation in the amount of 2.33 days of paid leave. To calculate how many unused days an employee has, you need to know the length of service - the difference between the date of employment and the date of dismissal. The number of calendar days of vacation that the employee has already used is subtracted from the length of service.

The calculation of compensation for unused vacation upon dismissal is affected by days without pay. If the employee went on vacation without pay for more than 14 calendar days per year, when calculating compensation, the excess will be deducted from the length of service - the number of days over 14.

To correctly calculate the number of days of unused vacation for calculating compensation, you can take information from the personnel officer about all your vacations and suspensions. If any dates are in doubt, ask to see your leave statements and orders. The shelf life of orders for unpaid leave, child care and disciplinary action- 75 years, about annual holidays - five years.

Calculation of average daily earnings

To calculate the average daily earnings, the amount accrued wages and other payments for the last 12 months are divided by 12 and by 29.3 - this is the average monthly number of calendar days. 29.3 is a statutory constant. If during the last year the employee rested or was on sick leave, then the amount of salary is not divided by 12, but by the sum of full months worked multiplied by 29.3, and the number of days in partial months.

This takes into account the salary, regional coefficient, allowances and additional payments to salaries, payment for work on weekends, bonuses and other payments provided for by the employment contract or local regulations employer, for example, the provision on bonuses.

Premiums are included in the calculation of compensation in whole or in part - depending on the type of premium and the period for which it is accrued.

For example, a bonus for a project that lasted a year and a half will be partially credited when calculating compensation, and a bonus for fulfilling a sales plan two months ago will be fully credited.

To calculate the average daily earnings, the time and amounts accrued during this time are excluded from the billing period if the employee was released from work with full or partial pay or without pay. For example, he was on vacation, including without pay, or on sick leave. Payments for such periods are not taken into account when calculating compensation, the days of an incomplete month are calculated as follows: 29.3 is divided by the number of days in the corresponding month and multiplied by the difference between the number of days in the month and the number of days when the employee was absent. If an employee took a vacation for a week in March, the personnel officer will take into account 22.68 days, not 31, in the calculation of compensation:

29.3 / 31 × (31 − 7) = 22.68.

If the employee has worked for less than a year, then the actual hours worked and all payments for this period, with the exception of those listed above, are taken into account in calculating compensation for unused vacation upon dismissal.

How to get more vacation pay when you quit

When calculating unused days, the worker's length of service is rounded to the nearest month. If in an incomplete month the employee worked less than half before dismissal, they are rounded down; if half or more - to a large one. That is, you can work for 10.5 months, and receive vacation pay compensation as for 11.

Employees who have worked in one place for more than 11 months, but less than a year, are entitled to compensation for a full year. If an employee has worked more than 5.5, but less than 12 months and the employer is liquidated, upon dismissal, he should also be credited with compensation for unused vacation days for the whole year.

An example of calculating compensation for vacation upon dismissal

For example, Ivan got a job on August 10, 2016, decided to quit on November 23, 2018. During this time, he rested 25 calendar days, and for Last year took another 17 days of unpaid leave.

Ivan receives a salary of 100,000 R per month. In February 2018, he was paid a bonus for Defender of the Fatherland Day 6000 R, but it is not provided for by the local regulations of the employer organization. Ivan also receives 1000 R monthly compensation for travel expenses.

First, let's calculate the length of service: from August 10, 2016 to November 23, 2018, 2 years, 3 months and 14 days have passed. Since Ivan took more than 14 days without maintenance over the past year, the excess will be deducted from the length of service - this is three days. Total length of service of the employee before dismissal: 2 years, 3 months and 11 days.

In order to receive more vacation pay upon dismissal, Ivan must work at least 4 more days - then the experience will be 2 years, 3 months and 15 days and it will be rounded up. Then Ivan needs to quit not on November 23, but on November 27.

Upon dismissal for 28 months of service, Ivan is entitled to 65.24 days of vacation. We subtract from them 25 days that he has already taken off, - there are 40.24 unused days left. Tenths and hundredths are not rounded in such calculations.

Now let's calculate the average daily earnings. Ivan quits in November, which means that the billing period is from November 2017 to October 2018 inclusive. If Ivan had never been ill over the past year and he had completely unused vacation, the calculation of his average daily earnings would look like this:

(100,000 × 12) / 12 / 29.3 \u003d 3412.97 R.

But over the past year, Ivan went on paid vacation for 25 days in June and took 17 days of rest at his own expense in October - in these months, days minus vacation will be taken into account.

First, let's calculate the number of days in each of the incomplete months worked - July and October: divide 29.3 days by the number of calendar days in the month and multiply by the number of calendar days falling on the time worked in this month.

July: 29.3 / 31 × 6 = 5.67.

October: 29.3 / 31 × 14 = 13.23.

Over the previous year, Ivan was accrued 1,057,114.62 R salaries, paid a bonus for the holiday 6000 R, which is not taken into account in compensation calculations, since it is not provided for by the remuneration system. To calculate Ivan's average daily earnings, we divide the salary for the year by the sum of full months worked, multiplied by 29.3, and days in partial months:

1,057,114.62 / (10 × 29.3 + 5.67 + 13.23) = 3389.27 R.

If Ivan quits, as planned, on November 23, compensation for unused vacation upon dismissal will be 128,487.23 R:

37.91 × 3389.27 \u003d 128,487.23 R.

But he has the right to receive eight thousand more compensation for unused vacation if he postpones his dismissal until November 27:

40.24 × 3389.27 \u003d 136 384.22 R.

To earn annual paid leave, an employee must have worked for the organization for a certain amount of time. We will tell you how many vacation days are accrued per month, and for your convenience we will give practical examples of calculations.

For what period is vacation granted and from what day it is calculated

In accordance with Art. 122 of the Labor Code of the Russian Federation, leave is granted to an employee for the past working year. This is 12 months, which is counted from the date of employment.

If an employee has worked for a whole year and was not on vacation, then he just needs to get a vacation for that year.

note

The legislation provides for monetary compensation for unused vacation in two cases: upon dismissal of an employee and if the vacation exceeds 28 calendar days. Read more in this

If the employee has not rested even once in several years, he must be provided with unused vacation for each working year. They should be included in the vacation schedule, warning the employee against signature at least 2 weeks in advance. The employee will be required to take a vacation (Article 123 of the Labor Code of the Russian Federation).

Important! Art. 124 of the Labor Code of the Russian Federation prohibits not letting an employee go on vacation for 2 years in a row. Therefore, it is worth providing unused vacations in chronological order, although there are no clear instructions on this matter.

The employee also has the right to ask for some part of the unused vacation on time that is not provided for by the schedule. If the authorities agree, they will release the employee, he has such rights.

Length of annual paid leave

Part 1 Art. 115 of the Labor Code of the Russian Federation gives each employee the right to take annual paid leave duration 28 calendar days. Its duration increases for the following categories of workers:

1. employed in hazardous and hazardous industries;
2. minors;
3. disabled people;
4. having irregular working hours.

Additional days of rest are also received by employees for periods of business trips, temporary disability, passing a session at a university.

How many vacation days an employee gets for each month worked

To determine how many vacation days are required for 1 month of work, you need to use a simple formula:

28 (number of days of basic paid leave) / 12 (months) = 2.33 days.

This is how many vacation days most people earn each month.

How is it calculated for those who are entitled to additional leave

In most cases, the duration of the main vacation is 28 calendar days (part 1 of article 115 of the Labor Code of the Russian Federation). Employees earn for each month 28/12 = 2.33 vacation days.

There are also some employees (teachers, doctors, researchers) whose main vacation does not last 28 days, but 36, 42, 48 or 56.

In such cases, you need to add up all the days of the main and additional holidays, and then calculate the number of vacation days that are earned in 1 month.

Practical example of calculation on numbers

The main vacation lasts 28 calendar days. An additional 3 days are added to the employee (this is the minimum number). The number of vacation days per month of work will be: (28+3)/12 = 2.58 vacation days.

Almost always it is a number with a fraction. Only seasonal workers and those who work part-time employment contracts, concluded for a period of less than 2 months, are paid compensation at the rate of: 2 working days for 1 month of work (Article 291 and Article 295 of the Labor Code of the Russian Federation).

How many vacation days accumulate per month - the representative of the Ministry of Labor of the Russian Federation will tell in the video below:

How is it calculated if several months and an incomplete month are worked out

Consider how leave is calculated for an incomplete month worked if the employee worked in the company from 09/01/2016 to 05/05/2017. This is 8 full months (09/01/2016 - 04/31/2017) plus 5 days. If the partial part of the month is greater than or equal to 15 days, then it is rounded up to 1 month. If less, it is discarded. 5 days from our example are not taken into account, it will be considered that the employee has worked for 8 months.

The number of vacation days is determined by the formula:
the number of vacation days for each month worked, x the number of months worked.

In this example, the result will be: 2.33 x 8 = 18.64 days.

How are fractions rounded when counting?

If fractions are obtained, then they must be indicated in the note-calculation. If it is more convenient for you to round, do it not according to arithmetic rules, but in favor of the employee. Round 17.78 to 18 and 10.29 to 11.

If you have any questions about the topic of the article, ask them in the comments below

23.08.2019

The Labor Code of the Russian Federation refers to the annual duration, expressed in calendar days. However, for a correct calculation, it is important to know how much is due for 1 month of work.

This information is of interest to both the accountant and personnel officer, and the employee himself. The amount of vacation time allowed for each working month depends on the annual duration of the vacation.

How much is due?

V Labor Code established in 28 calendar days.

Important! 28 days of vacation time is due for each year worked at work.

Moreover, it is precisely the working year that is taken minus the following periods:

• absenteeism;
• non-permission to work due to the fault of the employee;
• time of caring for a child up to 3 years;
• leave without maintenance in terms of excess over a two-week period.

Vacation for 1 month = Total duration for the year / 12 months.

That is, the annual duration is divided by the number of months in a year.

In most cases, for employees who do not belong to special categories with increased vacation time, they have the right to count on 2.33 days of rest per month (28/12).

It is this rounded number that is used by the personnel specialist when calculating the required number of vacation days at a particular point in time.

Not always the employee requests vacation clearly after the end of the working year. He may ask for rest time earlier or later. In this case, you must first find out how many days he is entitled to for the hours worked, and for this the number of vacation time for a monthly period is useful.

Also this indicator useful when calculating compensation upon dismissal, when the vacation period is determined in months, which is then multiplied by the prescribed number of vacation days for 1 month. The result is the total length of vacation time for the entire period.

An example of using the indicator 2.33

Conditions:

The employee was hired on January 10, 2019, from September 1, 2019 he leaves for annual vacation. How many vacation days does he need to provide and pay?

Payment:

1. The total length of service is established, giving the right to paid rest: 7 months. and 23 d. 23 are rounded up to the full month, for a total of 8 months of experience.
2. Quantity is calculated due days rest = 8 * 2.33 = 18.64.
3. Vacation pay is calculated: earnings for the period worked are divided by the amount of time worked and multiplied by the required vacation time.

For an incomplete month

With an annual duration of 28 days for an incomplete monthly period of work, either 2.33 holiday days or no leave at all. There can be no other cases.

If an employee worked less than 15 days in a month, then this period is not a basis for assigning vacation time.

If 15 or more have been worked out, then it is recognized for a full month and is compensated by 2.33 days of rest.

This moment is usually interesting when dismissing an employee, when you need to calculate compensation for unused time, and also when vacation is taken for an incompletely worked year.

Condition:

An employee leaves on February 7, 2019. The vacation period is 2 years 4 months and 16 days. During the work period, 42 days of rest were used. It is required to establish for what period it is necessary to pay compensation upon dismissal.

Solution:

1. The vacation period is calculated in full months (16 days are taken per month, since more than half of it has been worked out), the total length of service is 29 m.
2. The required vacation time for this period is considered: 29 * 2.33 = 67.57.
3. The number of unused days is determined: 67.57 - 42 = 25.57 - it is during this time that monetary compensation must be charged.

Who is entitled to a longer rest?

Those categories of persons who are entitled to receive additional paid leave under the Labor Code of the Russian Federation and other legislative acts can calculate the monthly parameter by dividing the annual duration, taking into account the main and additional components, by 12.

• minors;
• police officers;
• judges;
• working in dangerous and harmful conditions;
• , as well as a number of others.

How much does it cost for six months of work?

Another popular question that employees are interested in is how many days of vacation they can get for half a year of work.

A period of six months is the minimum period that you need to work in an organization in order to receive an annual paid vacation.

If this period is fully worked out, then you can claim the full annual duration of the vacation, but in agreement with the employer.

Important! A minimum of 14 days of rest is required for this period, however, the legislation allows you to take all 28 days off for a working year.

The date of rest must be agreed with the employer by submitting an application. the order of staff vacations is drawn up at the end of the previous year, therefore, employees hired in the current year are not included in the schedule.

Some organizations have a practice of compiling newly hired employees by setting specific rest dates for them after six months of work, then there are no problems. You do not need to agree on anything, as well as write an application for the provision of rest.

If the employee is not included in the schedule, then an application must be written according to the model, which can be downloaded at. Next, the date of departure and the duration of the rest are agreed. You cannot leave the workplace without the consent of the management, this will be recognized as absenteeism.

Pregnant women, minors and those who have adopted a child may not agree on the time of rest.

The employer cannot refuse to provide rest after six months, at least 14 calendar days the employee has the right to take time off according to the law after 6 months of work.

As for the full annual duration of 28 days, the employer can also provide such a number. However, it must be remembered that they will be issued to the employee in advance, vacation pay will also be paid, taking into account that the employee still needs to work this time.

If the worker decides to quit without waiting for the end of the working year, then the overpayment for vacation pay will not work. You can discuss this issue with the employee so that he voluntarily contributes the necessary amount to the cash desk of the organization, but it is impossible to force him to do this, as well as to withhold money from the calculation upon dismissal.