How many vacation days are required for one month of work? Examples of calculations. Partial month payroll

Employees are granted annual leave while maintaining their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of workers are entitled to additional holidays in addition to the main vacation.

The average earnings retained by the employee during the vacation is determined by the formula:

Average daily earnings \u003d The amount of accrued salary for the billing period / (Number of full months × Average monthly number of calendar days (29.3))

Amount of vacation pay = Average daily earnings × Number of vacation days

The amount of vacation pay will also depend on whether there was an increase in tariff rates (salaries) in the billing period or after.

Number of vacation days to calculate

Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take him off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be taken continuously.

Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, employees under the age of 18 must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)

The labor legislation also provides for additional holidays for employees (Article 116 of the Labor Code of the Russian Federation).

For the calculation, it is important to exclude all non-working holidays from vacation days. That is, all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and holidays established in a particular region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, articles 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, p. 2 letters of Rostrud dated September 12, 2013 No. 697-6-1). However, weekends are still included in the calculation.

Important! Non-working days, on which holidays are postponed, are included in the calculation. If the day off coincides with a holiday, the Government of the Russian Federation issues a decree in which it sets the date on which the day off is postponed. For example, in 2019, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If the employee is on vacation on May 10, this day must also be paid.

Calculation period definition

As a general rule, the calculation period for calculating the average daily earnings is determined as 12 calendar months preceding the month in which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 , hereinafter referred to as the Regulation).

It is necessary to exclude from the billing period all the time when the employee (clause 5 of the Regulations):

Received payment in the form of average earnings (except for breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid vacation;
Was on sick leave or maternity leave;
Did not work due to downtime through no fault of his own;
Did not participate in the strike, but could not work in connection with it;
Used additional paid days off to care for children with disabilities and disabled since childhood;
In other cases, he was released from work with full or partial retention of wages or without payment. For example, vacation time at one's own expense or parental leave.

It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid for the days actually worked, or this entire period consisted of time excluded from the billing period. In this case, the 12 months preceding the first mentioned 12 months should be taken as the settlement period (clause 6 of the Regulation).

If the employee did not have actually accrued wages or actually worked days for the billing period and before it began, then the days of the month in which the employee goes on vacation are taken as the billing period (clause 7 of the Regulation).

The collective agreement, local normative act may also provide for other settlement periods for calculating the average wage, if this does not worsen the position of employees (Article 139 of the Labor Code of the Russian Federation).

Determination of earnings for the billing period

All payments accrued to the employee, which are provided for by the employer's payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922, there is an open list of such payments.

Not included in the calculation of average earnings:

All payments that are accrued to the employee for the time excluded from the billing period. They are listed in paragraph 5 of the Regulations. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for downtime;
All payments of a social nature and other payments not related to wages. For example, financial assistance, payment of the cost of food, travel, education, utilities, recreation, gifts for children (clause 3 of the Regulation);
Bonuses and remuneration not provided for by the remuneration system (clause "n" clause 2 of the Regulations).

Bonuses (other remunerations) provided for by the remuneration system are taken into account taking into account some of the features established by clause 15 of the Regulation.

Calculation of average daily earnings

Knowing the billing period and the total amount of earnings for this period, you should determine the average daily earnings of an employee:

Average daily earnings \u003d Earnings for the billing period / (Number of full months in the period × 29.3)

29.3 in the formula corresponds to the average monthly number of calendar days. Moreover, the billing period is considered fully worked out if in each month of this period there are no days excluded from the billing period (days of temporary disability, business trips, vacations, downtime, etc.).

If the billing period has not been fully worked out, the formula is applied:

Average daily earnings \u003d Earnings for the billing period / (29.3 × Number of fully worked months in the billing period + Number of calendar days in not fully worked months of the billing period)

Moreover, for each incompletely worked month, you need to apply the formula:

The number of calendar days in a month not fully worked = 29.3 / The number of calendar days of the month × The number of calendar days falling on the time worked in this month.

Example

The employee has been working in the organization since August 1, 2018. On July 15, 2019, he goes on vacation for 14 calendar days. In this case, the billing period is 11 months - from August 1 to June 30. For the billing period, the amount of earnings for calculating vacation pay amounted to 600,000 rubles. There were no salary increases during this period.

In March, the employee was on a business trip for 21 calendar days. The remaining days of March are 10 (31 − 21). Accordingly, March is an incomplete month of the billing period, from which only 9.5 are taken to calculate vacation pay days (29.3 × 10/31).

In October, the employee was ill for 11 calendar days. The remaining days of October are 20 (31 − 11). Accordingly, October is also an incomplete month, from which only 18.9 are taken to calculate vacation pay. days (29.3 × 20/31).

Fully worked months in the billing period remains 9 (11 - 2). Accordingly, the average daily earnings of an employee will be:

600 000 rub. / (29.3 days × 9 months + 9.5 days + 18.9 days) = 2,054.09 rubles

The employee must pay the amount of vacation pay 28,757.26 rubles. (2,054.09 rubles × 14 days).

For employees who receive vacation in working days, the average daily earnings are calculated based on the number of working days according to the 6-day working week calendar:

Average daily earnings = Salary accrued for the entire time of work / Number of working days according to the six-day working week calendar that falls on the time worked by the employee

If the billing period was not worked out at all and there was no salary immediately before the vacation (for example, the employee left the parental leave or the employee was on a long business trip and immediately goes on vacation), then the formula is applied (clause 8 of the Regulations):

Average daily earnings \u003d Salary (tariff rate) / 29.3

Accounting for salary increases (tariff rates)

When calculating vacation pay, you need to apply the increase factor if salaries (tariff rates) have been increased:

In the billing period, immediately before the vacation or during the vacation;
The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch, or at least a structural unit (clause 16 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if salaries were increased for all employees of the Accounting department of an enterprise, then coefficients must be applied when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for payroll accountants, the coefficient does not apply.

Increase factor = New salary / Old salary

If, along with the salary increase, the structure of monthly payments and salary increments changes, then the formula will be as follows:

Raise Factor = (New Salary + New Monthly Payments, Salary-Based Bonuses and Supplements) / (Old Salary + Old Monthly Payments, Allowances and Supplements)

When applying the increase factors, it must be taken into account that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are set as a fixed percentage or a certain multiplicity of the salary (tariff rate). Those payments that are set in an absolute amount (not dependent on salary, tariff rate) or in the form of a certain fork (range) of interest values or a multiplicity in relation to the salary (tariff rate) do not need to be increased to calculate average earnings.

For a quick calculation, use our online vacation pay calculator.

Count vacation pay in Kontur.Accounting - a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the FIU and the FSS. The service is suitable for comfortable collaboration between an accountant and a director.

This indicator is determined on the basis of the weekly working hours established for the category of employees with a summarized account of time, based on the production calendar; - work schedule. The employer is obliged to organize the work in such a way that the employee who has the summarized accounting established, for the accounting period, fully worked out the norm of working hours. To do this, a shift schedule is drawn up for the accounting period, in which the start and end times of work, the duration of the shift, and the time between shifts are determined. With the summarized accounting of working time, as a rule, a time-based system of remuneration is applied - hourly tariff rates or official salaries. Elements of the remuneration system (sizes of tariff rates, salaries, bonuses and other incentive payments) are established by the regulation on remuneration.

Prednalog.ru

Federal Law No. 157-FZ of July 22, 2008 “On Amendments to the Labor Code of the Russian Federation and Article 26.3 of the Federal Law “On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation”.<2 Приказ Минздравсоцразвития России от 13.08.2009 N 588н «Об утверждении Порядка исчисления нормы рабочего времени на определенные календарные периоды времени (месяц, квартал, год) в зависимости от установленной продолжительности рабочего времени в неделю». Статьей 91 ТК РФ установлены понятия рабочего времени и нормальной его продолжительности.

Calculation of wages for an incomplete month. calculation procedure and example

Attention

If the institution uses hourly tariff rates, then the employee's remuneration for the month is calculated based on the hours actually worked by him in this month. When establishing the official salary, a prerequisite is also the development of all shifts in accordance with the schedule. If the month is not fully worked out, wages are calculated in proportion to the hours worked.

At the same time, the time worked by an employee outside the norms reflected in the production calendar is overtime work or work on a weekend or holiday and is paid at an increased rate (Articles 152, 153 of the Labor Code of the Russian Federation). Example. Emergency doctor Kravchenko A.V. according to the duty schedule in November 2009, he must work 13 shifts of 12 hours. The hospital has a reference period of a quarter. At the same time, one of the shifts fell on a holiday - November 4th.

Working hours and their calculation

Info

TC RF). An example of calculating the number of overtime hours when applying the summarized accounting of working hours. During the accounting period, the employee was sick to the Driver of CJSC Alfa Yu.I. Kolesov established a summarized account of working time.

Important

The accounting period is a quarter. According to the calendar of the 40-hour working week in the first quarter of 2013 - 454 working hours, including: - in January - 136 hours; - in February - 159 hours; - in March - 159 hours. In February, Kolesov was ill. Due to illness, he missed two days or 20 hours of work according to the work schedule. In total, in the first quarter of 2013, the employee actually worked 436 hours.

Taking into account the time of illness, for the accounting period the employee had to work: 454 hours - 20 hours \u003d 434 hours. Processing was: 436 hours - 434 hours \u003d 2 hours. He needs to pay the difference of 2 hours as overtime.

Summarized accounting of working hours

July has 23 business days. In July, the employee worked from the 15th to the 31st - 13 working days. That is, in addition to vacation pay, the employee is entitled to a salary in the amount of 25,000 rubles. / 23 days x 13 days = 14130.43 rubles Option 2 Koklyushkina I.N. was on vacation from January 9 to February 2, 2014 inclusive. Since holidays fell from January 1 to January 8, they are not paid, so the employee will receive only vacation pay for January.

If an employee works all the days of February in full, then she will receive a full salary, regardless of the fact that she did not work on the 1st and 2nd. Similarly, it calculates earnings for workers who have just got a job or quit. Example 3. Worker Kirilenko S.I. got a job from 28 July.
Let's calculate her salary if her salary is 18,000 rubles. In July - 23 working days. From 28 to 31 July - 4 working days. Salary Kirilenko S.I. for hours worked in July.

How to calculate salary for an incomplete month - cheat sheet

But often situations arise when an employee for some reason did not fully work out. In this case, it will be necessary to make a mandatory calculation based on the average wage for one working day and a unit of time. In this case, it will be necessary to take into account a large number of various nuances.

Before proceeding with the calculation of wages for an incomplete month, it will be necessary to deal with the following issues without fail:

fundamental points;
calculation procedure;
normative base.

What you need to know The current labor legislation establishes that the total duration of the working week should not be more than 40 hours. This point is reflected in Article No. 91 of the Labor Code of the Russian Federation. But at the same time, it is assumed that an employee can work less than a given time on completely legal grounds.
Should an individual work schedule for an accounting period be drawn up within the normal number of working hours according to the production calendar? Answer On the question: How should the working time rate be recalculated for an employee with a summarized accounting of working time for a month, provided that the month worked is incomplete for a good reason? Example: An employee on an individual work schedule in February must work 7.7 shifts of 24 hours. , i.e. 184 hours The norm of hours of work according to the production calendar for the month of February is 151 hours. Until 02/06/14, the employee worked one shift - 24 hours, from 02/06/14
until February 19, 2014, he was on sick leave (according to an individual schedule 4 cm * 24 hours = 96 hours), and from February 21, 2014 to February 28, 2014 he was on vacation (according to an individual schedule, 2 cm, 24 hours a day) 02/28/14 -4 pm = 64 hours), so the employee worked only 24 hours in February.
The norm of hours of work according to the production calendar for the month of February is 151 hours. Until 02/06/14, the employee worked one shift - 24 hours, from 02/06/14 to 02/19/14 he was on sick leave (according to an individual schedule 4 cm. .14 to 02/28/14 was on vacation (according to an individual schedule 2, see 24 hours on 02/28/14 - 16 hours \u003d 64 hours), so the employee worked in February only 24 hours. The norm of working hours for February should be calculated: Option 1: 151 hours.
- (96 64) \u003d - 9 hours.

The norm for an incomplete month with a minus, 24 hours. worked overtime? Option 2: 151 hours. - (5.7 hours * 14 days of sickness 8 days of vacation * 5.7 hours = 79.8 hours 45.6 hours = 125 hours) = 26 hours The norm for February is 26 hours, 24 hours worked. There is no processing. (where 5.7 hours \u003d 40 hours per week / 7 calendars.

days = 5.7 hours. for 1 cal day). 2.

How to calculate the rate of working hours if the month is not fully worked out

Petrova's salary for October 2017 will be: 45,000 / 22 slaves. days x 6 days neg. = 12,272.73 rubles. For 22 work days we accept the total number of working days in October, according to the production calendar. Payroll calculation, if the employee just got a job When an employee is hired not from the first day of the month, for example, in the middle or at the end, payroll is calculated in the same way as when calculating for an incomplete month.

Let us consider in more detail on the example of Ivanov I.I. got a job at Continent LLC not from the beginning of the month, but from August 4, 2017. Ivanov's salary is 50,000 rubles. From August 4 to August 31, there are 20 working days. Let's calculate Ivanov's salary for the first working month: 50,000 / 23 x 20 \u003d 43,478.26 rubles.

For 23 we take the number of working days in August according to the production calendar.
This is possible in the following cases:

vacation leave;
disease;
employment did not occur from the beginning of the month, but in its middle, at the end.

Also, if there is a preliminary agreement with the employer, the employee can perform his duties for a period of time less than specified in the legislation. For example, 3-4 days a week, not 5 or 6-7 hours a day, not 8. The very fact of working on an incomplete schedule must be documented - a special agreement, an internal order for the organization.

When making a calculation, it will be necessary to refer to it without fail. In some cases, situations arise when, for some reason, the amount of wages per month is less than the minimum wage. Or the enterprise does not owe anything to its employee at all. In this case, no additional payment is required.
These include Clarifications of the Ministry of Labor: - dated 12/29/1992 N 5 "On some issues arising in connection with the transfer of days off coinciding with holidays"<3; — от 17.01.1994 N 1 «О некоторых вопросах, возникающих в связи с переносом дня отдыха со вторника 4 января 1994 года на пятницу 31 декабря 1993 года» <4; — от 25.02.1994 N 4 «О продолжительности работы в выходной день, перенесенный в связи с праздником на рабочий день» <5. <3 Утверждено Постановлением Минтруда России от 29.12.1992 N 65. <4 Утверждено Постановлением Минтруда России от 17.01.1994 N 3. <5 Утверждено Постановлением Минтруда России от 25.02.1994 N 19. С 18.10.2009 при определении нормы рабочего времени на определенные календарные периоды времени (месяц, квартал, год) необходимо руководствоваться Приказом N 588н. Согласно его п.
Salary for an incomplete month and the minimum wage When calculating an employee's salary for an incomplete month worked, the amount receivable may be lower than the established minimum wage. Or the employee may not be paid a salary, for example, if there are holidays at the beginning of the month, and then the employee takes a vacation. Consider whether it is necessary to compare the amounts received with the minimum wage, and also pay it up to the level established on the date of calculation of the minimum wage (See also the article ⇒ Minimum wage in 2018.
minimum wage in the regions). There are no grounds for this. Based on Article 133 of the Labor Code of the Russian Federation, it is necessary to compare the salary of an employee for a month with the size of the minimum wage, when he develops a full norm of working time. So, if the hours worked are less than the norm, wages can also be less than the minimum wage. In this case, there will be no violation. It is necessary to proceed from the salary established by the employee when hiring.

The earned bonus is considered similar: divided by the planned hours and multiplied by the hours worked. At some enterprises, the bonus is not due for an incomplete month worked.

Calculation of monthly salary

The scheme changes slightly when calculating wages on a monthly basis. In this case, based on the average monthly salary, the amount of payment for one working day is calculated. The monthly rate is divided by the number of working days and multiplied by the number of days the employee was present.

If at the enterprise payment depends on production, then the amount of work performed is considered.

It happens that an employee worked so many working days that his salary turned out to be less (the minimum wage established by law). In some cases, an employee has 0 days worked per month. The administration of the enterprise should not worry. In this case, there are no legal grounds for paying the minimum wage.

If a full working month was worked out, then according to the Labor RF, the salary cannot be lower than the minimum wage. If the monthly plan was not fulfilled, then the amount of wages depends only on the days actually worked and can be any.

How is advance payment and wages calculated?

The procedure for crediting wages is regulated by the Labor Code of the Russian Federation. Article 136 describes the procedure for calculating wages and the timing of its issuance to employees. Based on the TC, the enterprise develops:

work rules,
local acts.

How is advance payment and wages calculated?

You can calculate the earnings of an employee with a part-time working month in several steps. You just need to know the amount of the full salary and the number of days / hours worked. Tax is deducted from the final amount earned.

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How to use payroll

Calculation of salary by salary in an online calculator based on actual days worked from the available workers.

For example, if an employee is scheduled for a 40-hour work week (5 working days a week). That month is fully worked out if all 5 days of each week the employee performed labor duties for 8 hours.

As it was said above, it is possible to calculate both the payment for a full and for an incomplete month. For correct calculations, it is enough to correctly fill in the fields of the calculator. There are only six of them. If there is no indicator to fill in, put zero. Do not leave blank lines, otherwise the result of the calculation may be distorted.

To carry out payroll calculations fill in the following six lines:

In total, 6 fields are subject to filling, after which the calculator calculates wages and related indicators - tax, contributions.

The results of the calculation can be viewed in the lower gray part of the calculator.

Salary funds can be received in cash at the box office or non-cash on a card. For the second option, you need to write.

Salary delay is not allowed if the employer violates the terms of payment, does not give out money twice a month, you can safely complain. if wages are not paid.

Formulas for a full and partial month for 2018

You can calculate salaries not only in the online calculator, but also independently using the formulas presented below.

Calculations are carried out according to the following formulas:

Salary for a full month= Salary + Incentives

Salary for an incomplete month= Salary * days worked / working days + incentive payments

Pay in hand= ZP - personal income tax

personal income tax=13% of the salary for a full or partial month

Insurance premiums= Contribution rate * Salary for a full or partial month

Note: Personal income tax and insurance contributions are calculated from the same value - wages accrued to the employee before tax. At the same time, personal income tax is paid at the expense of the employee (deducted from accruals), and contributions - at the expense of the employer (not deducted from accruals).

The accountant conducts payroll in a special one, after which he gives out funds to his hands minus income tax. Payment is made on the basis of .

28.08.2019

Often in the work of accountants there are situations when they have to calculate wages for employees who have not fully worked for a month.

When conducting payroll calculations, it is necessary to take into account the established system of remuneration, as well as the actual hours worked by the worker indicated in the time sheet.

If a month is not fully worked out by an employee, then the amount of salary must be reduced.

What nuances do you need to know in order to correctly calculate payment for an incomplete period in order to avoid violations and penalties?

When is a working month considered incomplete?

As stated in the Labor Code of the Russian Federation, the generally accepted working hours cannot exceed 40 hours per week. Thus, the norm is a 40 hour week.

If the employee is employed on special grounds prescribed in the contract, the norm for him changes by agreement of the parties.

Based on the above information, it can be considered that any reduction in working hours established under the legal framework can be considered part-time work.

Also, the month may not be fully worked out for the following reasons:

the employee was employed not from the 1st day of the current month;
the employee left before the end of the billing period;
in the billing period was, business trip or;
there were absenteeism and absences for various reasons.

For the most accurate salary calculation under the conditions of working out an incomplete month, you need to take into account each factor individually, applied and.

Formulas for calculating payroll

The calculation of wages for an incomplete month is a proportional calculation of the number of days worked.

In case of incomplete working out of the month, the following formula must be used to calculate the salary:

Salary \u003d Employee salary / Number of working days in a month * Number of days worked in a month

Note! The employee retains the right to agree with the employer on the reduction of working days per week or to reduce the length of the working day.

But, even with the mutual consent of the two parties, such a decision must be confirmed by an addition to the employment contract.

Salary examples.

To calculate the employee's salary for the month worked in an incomplete amount, you need to know all the necessary data. To do this, consider an organization with a five-day week and an employee Ivanov I.S., whose salary is 30 thousand rubles.

Method number 1

Ivanov I.S. went on vacation from 9 to 26 January of the current year. In January, taking into account holidays from January 1 to January 8, 17 working days.

So, in addition to vacation pay, Ivanov I.S. should receive:

30000/17*5=8823.53 rub.

Method number 2

Ivanov I.S. was on vacation from January 9 to January 31 of the current year inclusive. So, for January, the employee will receive only vacation pay, and the first eight days of January are not paid (holidays).

For February, Ivanov will receive his salary in full - 30 thousand rubles, provided that he works a full month's term.

If wage calculations are performed for an incomplete month, the employer is not obliged to pay the work of its employees less than the minimum wage rate (SMIC) established by law.

Therefore, payment for a month not fully worked out may be less than the minimum wage, because its amount is taken into account only when calculating payments for a full month worked.

Upon dismissal

Since the employment and dismissal of employees, as well as the calculation of their wages, are regulated by the employment contract, unless otherwise provided, the employer is obliged to pay the dismissed person:

salary on the day of dismissal;
compensation for unused vacation (if any);
severance pay, if warranted.

At the time of dismissal of an employee, his salary is calculated for the actual hours worked.

Example

In the event that an employee has decided to quit without having worked a full month, the calculation of wages is made according to the wage system used at the enterprise.