Rules for calculating vacation pay established by the Council of Ministers of the DPR. Calculation of vacation pay: procedure and nuances

Who is this article for: for employers who provide annual leave to their employees.

From the article you will learn: how to determine the amount of vacation pay, taking into account all the nuances of the calculation.

Calculation of the average salary

To pay for annual leave, additional study leave, additional leave for employees with children, sabbatical leave or payment of compensation for unused vacation, the average wage is calculated in accordance with the Procedure for calculating the average wage, approved by the Cabinet of Ministers of 08.02.95 No. 100 (hereinafter - Order No. 100).

The calculation is simple, but it has a number of nuances that should be taken into account during the calculation.

By general rule to determine the amount of vacation pay, you should calculate the average daily salary and multiply it by the number of vacation days.

In turn, the average daily salary is determined by dividing the total earnings for the billing period by the corresponding number of calendar days of the billing period.

So the calculus average salary consists of several stages.

1. Determination of the billing period

Calculation of the average salary for vacation pay is carried out on the basis of payments for the last 12 calendar months of work preceding the month of leave(paragraph one, clause 2 of Order No. 100).

Example 1
An employee who has worked at the enterprise for more than a year goes on annual leave from 06/12/2017.

The settlement period for vacation pay in this case is: June 2016 - May 2017.

But it often happens that an employee does not work at the enterprise for a 12-month period before the onset of vacation. Therefore, we must remember:

  • if the employee has worked at the enterprise less than a year, the average salary is calculated based on payments for the actual time of work from the 1st day of the month after applying for a job until the 1st day of the month in which the vacation is granted;
  • if the employee did not work a single full month(from the 1st to the 1st), the average salary is calculated in accordance with the second paragraph of clause 4 of Order No. 100, based on the tariff established for him in the employment contract rates, official (monthly) salary.

Consider the nuance: if an employee is hired on a date other than the first calendar day of the month, but this day is the first working day of that month according to the work schedule of the enterprise, then the specified month will be taken into account in full when calculating the average salary for employees who have worked at the enterprise for less than a year (see letter Ministry of Social Policy of 06.10.14, No. 493 / 18 / 99-14).

Example 2
A disabled employee was hired on January 16, 2017. And from July 10, 2017, he goes on vacation for 24 calendar days (hereinafter referred to as c.d.) on the basis of Part 7 of Art. 10 of the Law of November 15, 1996, No. 504/96-VR “On Vacations” (hereinafter - Law No. 504). After all, disabled people belong to the category of workers who can receive full-time leave before the end of 6 months in the first year of work at this enterprise at their request.

In this case, the billing period for calculating vacation pay is the actual time of work from the 1st day of the month after applying for a job until the 1st day of the month in which the vacation is granted. That is, February - June 2017.

Example 3
The employee was hired on 05/15/17. From 07/03/17 she goes to maternity leave, but first wants to use his annual leave of full duration - 24 k.d. on the basis of paragraph 1 of part 7 of Art. 10 of Law No. 504 from 06/08/17 (06/28/17, the Constitution Day of Ukraine is not taken into account in the duration of the vacation).

So, in this situation, there is no settlement period for calculating vacation pay (a full month from the 1st to the 1st). Therefore, the average wage is calculated in accordance with the third paragraph of clause 4 of Procedure No. 100 - based on the tariff rate (official salary) established in the employment contract.

excluded from the billing period. the time during which the employee, in accordance with applicable law or for other valid reasons, did not work and his earnings were not saved or partially saved, in particular:

  • time spent on vacation without pay in accordance with Art. 25, 26 of Law No. 504;
  • downtime through no fault of the employee with the payment of 2/3 of the average wage;
  • work for reasons beyond the control of employees in a part-time working week, in particular if, by order of the enterprise, employees of a department, workshop, etc. were transferred to work on a part-time working week due to the impossibility of providing them with work during the normal working week ( see letter of the Ministry of Labor and Social Policy dated May 25, 2009 No. 294/13/84-09);
  • the period of leave to care for a child until he reaches the age of three, in the presence of a medical certificate - six years of age.

Consider the nuance: if in the period when the employee did not work for good reasons, but salary payments were made to him (for example, a bonus), then the calendar days and payments that were made during such a month are included in the calculation of the average salary for paying holidays (see letter Ministry of Labor dated December 20, 07 No. 929/13/84-07).

2. Determining the number of calendar days in the billing period

To determine the number of calendar days in the billing period, you need:

  • sum up all calendar days of the billing period;
  • subtract all holidays and non-working days that fall on the billing period, defined in Art. 73 Labor Code;
  • subtract the days during which the employee, in accordance with the law or for other valid reasons, did not work and his earnings were not saved or partially saved.

Example 4
Settlement period for calculating vacation pay: February - May 2017. During the billing period, the employee was on leave without pay 7 k.d. and 2 k.d. he had a downtime through no fault of his, which was paid in the amount of 2/3 of the average earnings.

So, the number of calendar days in the billing period that will take part in the calculation of the average salary is:

120 k.d. - 5 k.d. - 7 k.d. -
- 2 k.d. \u003d 106 k.d.,

where 120 k.d. - the number of calendar days in the billing period;
5 q.d. - holidays in the billing period;
7 k.d. - leave without pay;
2 k.d. - simple.

3. Determination of total income for the billing period

Summing up earnings for calculating the average salary, the payments provided for in paragraph 3 of Order No. 100 should be included. Namely:

  • basic salary(during the determination of payments, they are guided by the Instruction on wage statistics, approved by order of the State Statistics Service dated 13.01.04 No. 5);
  • surcharges and allowances(for overtime and night work; combining professions and positions; expanding service areas or performing increased amounts of work by time workers; high achievements in labor (high professional skills); working conditions; labor intensity; team leadership, length of service, and others );
  • production awards and awards for saving specific types of fuel, electricity and thermal energy;
  • remuneration based on the results of work for the year and length of service;
  • payments for the time during which the employee maintains average earnings(during the previous annual leave, performance of state and public duties, business trip, etc.);
  • temporary disability benefit;
  • maternity allowance etc. (see the letter of the Ministry of Social Policy of June 17, 2011 No. 190/13/116-11).

Consider the nuance: all payments are included in the calculation of average wages, including size, in which they are listed, without deducting the amounts of deductions for taxes, collection of alimony, etc., with the exception of deductions from the wages of persons sentenced by a court to correctional labor without imprisonment.

Prizes are included in the earnings of the month in which they fall, according to the payroll. BUT one-time remuneration based on the results of work for the year and for the length of service is included in the average earnings by adding to the earnings of each month of the billing period 1/12 of the remuneration accrued in the current year for the previous calendar year.

Payments that are not taken into account when calculating the average salary for vacation pay are given in clause 4 of Order No. 100. Among them one-time payments, in particular, financial assistance, severance pay, payments for the execution of individual orders, compensatory payments for business trips, transfers and for late payment of salaries, subsidies, payments related to anniversaries, part-time salaries, etc.

4. Adjustment of average earnings

When increase in tariff rates and official salaries at an enterprise, in an institution, organization in accordance with legislative acts, as well as in accordance with decisions provided for in collective agreements (agreements), both in the billing period and in the period during which the employee retains the average earnings, salary, including bonuses and other payments that are taken into account when calculating the average salary, for the period before the increase adjusted by the coefficient of their increase(clause 10 of Order No. 100).

The coefficient by which the payments included in earnings to calculate the average salary must be adjusted is calculated by dividing the tariff rate (salary) established by the employee after the increase by the tariff rate (salary) that he had before the increase.

Consider the nuance: if changes in the tariff rate (official salary) of an employee occur due to with the assignment of a higher rank, transfer to another higher-paid job (position) etc., as well as if in the billing period or the period during which the employee retains average earnings, the enterprise has increased tariff rates (salaries) only a separate category of employees, the average earnings are not adjusted(see the letter of the Ministry of Labor and Social Policy dated 03.08.05 No. 18-441-1).

At self-supporting enterprises and organizations, the adjustment of wages and other payments is made taking into account their financial capabilities.

5. Determination of the average daily wage

To determine the average daily salary for vacation pay, you need to divide the total earnings for the billing period by the corresponding number of calendar days of the billing period.

Calculation of the amount of vacation pay

Example 5
The employee was hired on 05/16/16, and from 07/12/17 he goes on annual basic leave for 24 days. During the work at the enterprise, the employee was paid a salary based on the official salary - UAH 5,000. and monthly production bonus - 600 UAH. In addition, in May 2017, he was paid a one-time financial assistance due to family circumstances in the amount of UAH 2,000.
From June 12 to June 16, 2017, the employee was on sick leave for the 5th day. During this time, he was paid sick leave in the amount of UAH 960. Salary for June - 2 850 UAH.

Settlement period for calculating vacation pay: July 2016 - June 2017. The number of calendar days in the billing period is 354 q.d. (365 q.d. - 11 q.d.).

Production bonus, which is systematic and relates to the fund additional salary(clause 2.2.2 of Instruction No. 5), takes part in the calculation of the average salary as part of total earnings (clause 3 of Order No. 100). The allowance for temporary disability is also included in the calculation (paragraph four, clause 3 of Procedure No. 100).

Do not include in the calculation one-time assistance in the amount of UAH 2,000 paid in May 2017 (clause “b”, clause 4 of Procedure No. 100).

So, the total earnings for the billing period is:

5 000 UAH x 11 months + 600 x 12 months +
+ 960 UAH + 2 850 UAH = 66 010 UAH

The average daily salary is:

UAH 66,010: 354 k.d. = UAH 186.47

Vacation pay for 24 k.d. of annual leave:

UAH 186.47 x 24 k.d. = UAH 4,475.28

And finally, we recall that vacation pay must be paid to employees three days before the start of the vacation(part 3 of article 115 of the Labor Code, part 1 of article 21 of Law No. 504).

Today, as we promised, we will consider the most typical cases of calculating and accruing vacation pay (one cannot grasp the immensity) that arise at Ukrainian enterprises on the eve of the summer vacation boom.

An example of calculating vacation pay when an employee has worked one year before vacation

Example 1 The salary of an employee, according to the staffing table, is 6500 UAH. During the entire billing period, the employee did not go on vacation without pay. He was not paid sick leave during this period. Bonuses and additional payments to the official salary in the billing period were not accrued and were not paid.

The employee expressed a desire to use part of the main vacation (10 calendar days), starting from 06/01/2016.

12 * 6500 = 78000 UAH

78000 / 356 = 219.10 UAH

219.10 * 10 = 2191 UAH

An example of calculating vacation pay when an employee has not worked one year before vacation

Example 2 The employee was hired on November 1, 2015. According to the staffing table, he was given an official salary of UAH 8,000. During the time of work at the enterprise, allowances and bonuses were not accrued or paid to this employee. The employee was not on leave without pay. Sick leave to the accounting department did not give up and was not paid.

The employee expressed a desire to use part of the annual leave (15 calendar days), starting from 07/01/2016.

Vacation pay is calculated as follows:

1) We determine the actual accrued earnings of the employee in the billing period. Recall that for the calculation we use the actual earnings of the employee for the time he worked, in our case, this is the period from 11/01/2015 to 05/31/2016:

8000 * 7 = 56000 UAH

2) We calculate the calendar days in the billing period, into which the employee's total earnings will subsequently be divided:

30 q.d. (November 2015) + 31 q.d. (December 2015) + 31 q.d. (January 2016) + 29 q.d. (February 2016) + 31 q.d. 30 k.d. (April 2016) + 31 k.d. (May 2016) - 6 holidays and non-working days = 207 k.d.

3) Now you need to calculate the average daily earnings per one calendar day in the billing period:

56000 / 207 = 270.53 UAH

4) Finally, we calculate the amount of vacation pay that must be accrued and paid for 10 days of annual leave:

270.53 * 15 = 4057.95 UAH

An example of calculating vacation pay when there was a vacation without pay in the billing period

Example 3 The salary of an employee, according to the staffing table, is 9500 UAH. During the billing period, the employee was on leave without pay. This happened in January 2016. The duration of leave without pay is 10 days. Sick leave was not paid to him in this period. Bonuses and additional payments to the official salary in the billing period were not accrued and were not paid.

The employee expressed a desire to go on annual paid leave of full duration, starting from 06/01/2016.

Vacation pay is calculated as follows:

1) We determine the employee's earnings for the hours actually worked in January 2016. To do this, we divide the official salary by the number of working days in January 2016 and multiply by the days actually worked by the employee. January 21, 2016 was the 21st. e. Of these, the employee was on leave without pay for 10 days, therefore:

9500 / 21 p. * 11 p. d. = 4976.19 UAH.

2) We determine the actual accrued earnings of the employee in the billing period. Recall that for the calculation we use the actual earnings of the employee for the last 12 months, in our case, this is the period from 06/01/2015 to 05/31/2016:

9500 * 11 + 4976.19 = UAH 109476.19

3) We carry out the calculation of calendar days in the billing period, into which the total earnings of the employee will subsequently be divided. In our case, the year is a leap year, so:

366 k.d. - 10 k.d. (holidays and non-working days) - 10 k.d. (vacation without pay) = 346 k.d.

4) Now you need to calculate the average daily earnings per calendar day in the billing period:

109476.19 / 346 = 316.41 UAH

5) Finally, we calculate the amount of vacation pay that must be accrued and paid for 10 days of annual leave:

316.41 * 24 = UAH 7593.84

An example of calculating vacation pay when there was a leave to care for a child up to 3 years in the billing period

Example 4 An employee of the enterprise was on parental leave until the child reached the age of three. On 06/01/2016, the employee left the vacation, but already on 06/05/2016 she wished to use part of the annual leave (15 calendar days). The official salary of the employee according to the staffing table on 06/01/2016 amounted to 5000 UAH.

Vacation pay is calculated as follows:

1) In this case, we calculate the employee's earnings for 12 months of the billing period on the basis of the salary according to the staffing table, because she was not paid a salary for 12 months due to her being on leave to care for a child under 3 years old:

5000 * 12 = 60000 UAH

2) We carry out the calculation of calendar days in the billing period, into which the total earnings of the employee will subsequently be divided. In our case, the year is a leap year, so:

366 k.d. - 10 k.d. = 356 k.d.

3) Now you need to calculate the average daily earnings per one calendar day in the billing period:

60000 / 356 = 168.54 UAH

168.54 * 15 = 2528.10 UAH

An example of calculating vacation pay when there was maternity leave in the billing period

Example 5 The employee was granted maternity leave for 126 calendar days, starting on January 01, 2016 and ending on May 05, 2016. The accrued allowance in connection with pregnancy and childbirth amounted to UAH 14,500. The official salary of an employee as of May 1, 2016, according to the staffing table, amounted to UAH 5,000. Starting May 10, 2016, the employee decided to use part of her annual leave (15 calendar days).

Vacation pay is calculated as follows:

1) Determine the actual accrued earnings of the employee in the billing period. Recall that for the calculation we use the actual earnings of the employee for the last 12 months, in our case, this is the period from 05/01/2015 to 04/30/2016:

5000 * 8 + 14500 / 126 * 121 = UAH 53924.60

2) We carry out the calculation of calendar days in the billing period, into which the total earnings of the employee will subsequently be divided. In our case, the year is a leap year, so:

366 k.d. - 10 k.d. = 356 k.d.

3) Now you need to calculate the average daily earnings per one calendar day in the billing period:

53924.60 / 356 = 151.47 UAH

4) Finally, we calculate the amount of vacation pay that must be accrued and paid for 15 days of annual leave:

151.47 * 15 = 2272.05 UAH

An example of calculating vacation pay when wages increased in the billing period

Example 6 In the period up to September 01, 2016, the salary of an employee according to the staffing table was UAH 6,000. From 09/01/2016, the salary of an employee was increased by 25% and amounted to UAH 7,500. During the entire billing period, the employee did not go on vacation without pay. He was not paid sick leave during this period. Bonuses and additional payments to the official salary in the billing period were not accrued and were not paid.

The employee expressed a desire to use part of the annual leave (15 calendar days), starting from 06/01/2016.

Vacation pay is calculated as follows:

1) We determine the actual accrued earnings of the employee in the billing period. Recall that for the calculation we use the actual earnings of the employee for the last 12 months, in our case, this is the period from 06/01/2015 to 05/31/2016:

6000 * 3 + 7500 * 9 = 85500 UAH

2) We carry out the calculation of calendar days in the billing period, into which the total earnings of the employee will subsequently be divided. In our case, the year is a leap year, so:

366 k.d. - 10 k.d. = 356 k.d.

3) Now you need to calculate the average daily earnings per one calendar day in the billing period:

85500 / 356 = 240.17 UAH

4) Finally, we calculate the amount of vacation pay that must be accrued and paid for 15 days of annual leave.

rolling holiday pay, personal income tax, BC and ERUs

We accrue: we use two approaches

Often, accounting has to deal with rolling holidays: they start in one month and end in another. How to deal with vacation pay in this case? You have two options:

1) the entire amount of rolling holiday pay can be accrued by the enterprise in the month in which it is paid;

2) vacation pay can be accrued in parts - separately for each month in which the calendar days of vacation fall.

We prefer the second option because it meets the requirements p.p. 1.6.1 Instructions No. 5 *. Although in practice, accountants use both. From this we will proceed further.

This subparagraph indicates that the amounts of accruals for vacations, in contrast to the order of their actual payment, are distributed proportionately time falling on vacation days in the corresponding month. In addition, this accrual option simplifies the taxation of vacation pay.

We charge vacation pay, VS and ERUs

personal income tax. Vacation pay is included in the wage fund (see para. par. 3 p.p. 169.4.1 NKU, p.p. 2.2.12 Instructions No. 5). And income in the form of wages, as established p.p. 164.2.1 NKU are included in the total taxable income of an individual.

The personal income tax rate is 18%. The salary nature of vacation pay obliges to apply the same personal income tax rules to them as to the salary itself:

- firstly , take into account the amount of vacation pay when determining the maximum amount of income that gives the right to receive NSL. At the same time, rolling vacation pay, if you accrue them in advance (see the first option above), refer to months, for which they are credited;

- Secondly , the object of personal income tax when calculating vacation pay, reduce by the amount of NSL (if you have the right to it) ( clause 164.6 of the TCU);

- third , the amount of accrued and paid vacation pay as part of wages, as well as withheld and paid from such personal income tax reflect in section I f. No. 1DF with the sign of income "101".

Important! Holiday pay must be paid 3 days before the start of the holiday. That is, as a rule, first there is a payment (in fact, in advance), and then accrual of vacation pay and wages. If so, then there is no accrual yet, the personal income tax rate is applied to the calculated amount of vacation pay, without reducing it by NSL. After all, in clause 164.6 of the TCU this is about accrued income.

Sun. In parallel with the personal income tax, keep the aircraft from vacation pay (see. p.p. 1.7 p. 16 1 subsection 10 sect. XX GCC). Just keep in mind: the base of taxation of the aircraft may be different than the base of taxation of personal income tax. Why? Because income in the form of a salary is taxed by the Sun without deducting the NSL from them (if you have the right to it). We remind you: the tax rate is 1.5%.

The amount of accrued and paid vacation pay, as well as accrued, withheld and transferred AC from this income, be sure to show in section II f. No. 1DF on the line "Viyskovy zbir".

ERUs. Since vacation pay is included in the wage fund in accordance with Instruction number 5, then are included in the ERU collection base. As a reminder, ordinary enterprises accrue ERUs for disabled employees' vacation pay at a rate of 8.41%, and for other employees' vacation pay - at a rate of 22%. Entrepreneurs apply the ERU rate of 22% to the salary of all employees, including those who have been diagnosed with a disability.

Attention! ERUs accrue within the maximum value of the contribution base ( Part 3 Art. 7 of the Law on ERUs).

In 2016, its value is: in January - April - 34450 UAH, in May - November - 36250 UAH, in December - 38750 UAH.

Moreover, from the amounts of rolling holiday ERUs, charge in accordance with the rule established in p.p. 2 p. 3 sect. IV Instructions No. 449 **: the maximum amount with which ERUs are paid, when calculating vacation pay, apply separately for each month.

But that's not all. When calculating vacation pay for the main employees (those who are hired with a work book), be sure to take into account the “iron” ERU rule: if the base for accruing ERU for an employee does not exceed the minimum wage (hereinafter referred to as the minimum wage) established by law for the month for which the salary is calculated / income, this contribution is paid from the "minimal".

Recall: in 2016, the minimum wage in January - April - 1378 UAH, in May - November - 1450 UAH, in December - 1550 UAH.

As in the "maximum" case, for the purposes of comparison with the minimum wage, refer the rolling vacation pay to the months for which they are accrued (see. letter of the SFSU dated March 11, 2015 No. 5084/6/99-99-17-03-03-15). If the base for accruing ERUs, taking into account the amount of vacation pay for the reporting month, is less than the minimum wage, pay ERUs from the minimum wage.

Example 1 The employee goes on annual leave from April 25, 2016 for 24 calendar days. The company accrues the entire amount of vacation pay in advance (in the month in which it pays).

The amount of salary for actually worked days in April - 1000 UAH. The amount of vacation pay for the period of annual leave is 1200 UAH, including for 6 calendar days of April - 300 UAH, for 18 calendar days of May - 900 UAH. The amount of wages for actually worked days in May - 600 UAH.

Vacation pay is related to the months for which they are accrued. The total amount of the April salary and vacation pay accrued for vacation days this month (UAH 1,300 (1,000 + 300)) is lower than the minimum wage established for this month (UAH 1,378). Therefore, the company calculates in April additional base accrual of ERUs in order to fulfill the requirement for ERUs with MW. Its value is equal to: 1378 - 1300 = 78 (UAH).

The total amount of ERUs payable for April is: (UAH 1,000 + UAH 1,200 + UAH 78) x 22%: 100% = UAH 501.16.

After the salary for May is accrued, the company will conduct comparative calculations for this month.

The total amount of salary for May and vacation pay for this month (UAH 1,500 (600 + 900)) is more than the minimum wage in May (UAH 1,450). Therefore, this month we will accrue ERUs on the actual basis of ERUs accrual (for the amount of salary). The amount of ERUs payable for May will be equal to: 600 UAH. x 22%: 100% = 132 UAH.

We reflect vacation pay in accounting

Accounting. To pay employees for vacations, the enterprise creates appropriate security (vacation reserve) ***.

*** You can read more about how the vacation reserve is created, used, accounted for and inventoried in the journal "Accountant 911", 2016, No. 8; 2015, nos. 51 and 23.

The amount of the created vacation reserve in accounting is recognized as expenses ( par. 7 p. 13 P (S) BU 11). Reflect it on the credit of sub-account 471 in correspondence with the debit of accounts 23, 91, 92, 93 or 94 (depending on the functional duties of employees).

That is, the “vacation” reserve is included in the expenses in full, without waiting until it is used.

They do this evenly throughout the year - as the reserve accrues.

When using the reserve (i.e. when accruing vacation pay, compensation for unused vacation, as well as ERUs accrued on these amounts), make entries:

Dt 471 - Kt 661 "Payroll" - for the amount of accrued vacation pay or compensation for unused vacation;

Dt 471 - Kt 651 “According to calculations for the obligatory state social insurance» - for the amount accrued for vacation pay or compensation of ERUs.

Know: you can use the reserve only up to zero.

If suddenly it was not possible to fully cover the amount of vacation pay, taking into account the accrued ERUs, from the created reserve, include the excess amount, depending on the place of work of the vacationer, in expenses using the entry: Dt 23, 91, 92, 93, 94 - Kt 661, 651.

And if the reserve of holidays is not created? Can "holiday" expenses be recognized in the period of their actual implementation and reflected in the accounting by direct entry: Dt 23, 91, 92, 93 or 94 - Kt 661, 651? It is better not to allow such a situation, because the tax authorities, in oral explanations, threaten to withdraw “non-reserve” expenses. It is better to create a backdated vacation reserve (we covered how to do this in #8 this year).

As for the amounts of personal income tax and aircraft withheld from the amount of vacation pay, reflect them as usual: Dt 661 - Kt 641, 642, respectively.

Tax accounting. The adjustments to the financial result do not affect the provision for vacation pay. This can also be seen from Appendix PI to the income tax return, which does not provide for the determination of differences in "holiday" provisions.

So with the accrual and payment of vacation pay in your tax-profitable accounting, everything is as prescribed by accounting.

By the way, for the purpose of calculating taxable profit, you can reduce the accounting result of the current reporting year by the amount of vacation pay earned for periods before 01/01/2015. But (!) Only on condition that you created a vacation reserve before this date and "vacation" amounts didn't get into it then. tax expenses (p. 24 subsection. Section 4 XX GCC). To reflect the "transitional" amounts in Appendix PI to the income tax declaration, page 4.2.12 is provided.

In addition, the amounts of "holiday" provisions do not take part in the calculation of the temporary difference in order to determine the amounts of deferred tax liabilities and deferred tax assets.

Let's consolidate all of the above with an example.

Example 2 Since April 25, 2016, the enterprise has granted the seller Levchenko S.P. an annual basic vacation of 24 calendar days.

The vacation period includes 3 public holidays (May 1, 2 and 9, 2016). In this regard, its duration is extended by 3 days. That is, in fact, the employee will be on vacation from 04/25/2016 to 05/21/2016. At the same time, May 1, 2 and 9 are not subject to payment.

The calculation period for calculating the average salary for paying for the annual basic leave is April 2015 - March 2016.

During the billing period, the employee was accrued: wages - UAH 41,150; vacation pay for the previous annual basic vacation - UAH 3200; dividends for 2015 - UAH 3000; sick leave - 2050 UAH.

From 01/11/2016 to 01/24/2016, the employee was granted leave without pay (14 calendar days) on the basis of clause 2, part 1, art. 25 of the Holidays Act.

The salary for the days worked in April 2016 is UAH 3047.62, for the days worked in May 2016 - UAH 1463.16. The employee does not have the right to NSL.

The company accrues vacation pay separately for each month in which vacation days fall. The vacation reserve is created in accordance with the requirements of P (S) BU.

Calculate the amount of vacation pay:

1) determine the total earnings for the billing period, taking into account the provisions pp. 3 and 4 Order No. 100****(dividends are not taken into account): 41150 + 3200 + 2050 = 46400 (UAH);

2) determine the number of calendar days in the billing period, which are included in the calculation of the average salary: 366 - 11 - 14 \u003d 341 (days),

where 366 is the total number of calendar days in the billing period;

11 - the number of holidays and non-working days falling on the billing period;

14 - duration of leave without pay;

3) determine the average daily earnings: 46400 UAH. : 341 days = UAH 136.07;

4) calculate the amount of vacation pay: 136.07 UAH. x 24 days = UAH 3265.68,

including:

For vacation days in April - 816.42 UAH. (UAH 136.07 x 6 days);

For vacation days falling in May - 2449.26 UAH. (UAH 136.07 x 18 days).

Now we determine the taxable income of the employee:

For April - 3864.04 UAH. (3047.62 + 816.42);

For May - 3912.42 UAH. (1463.16 + 2449.26).

As you can see, in each of the above months, taxable income does not exceed the maximum value of the ERU accrual base. At the same time, it is higher than the MW. This means that we charge ERUs from the actual amount of wages and vacation pay.

Let's determine what amounts of ERUs, personal income tax and BC from vacation pay for May need to be transferred when they are paid in April:

ERU: UAH 2449.26 x 22%: 100% = UAH 538.84;

personal income tax: UAH 2449.26 x 18%: 100% = UAH 440.87;

Sun: UAH 2449.26 x 1.5%: 100% = UAH 36.74

Suppose that wages and vacation pay for April 2016 are accrued on the day they are paid. The company records these transactions as follows.

Accounting

April 2016

April 2016 payroll

Accrued vacation pay for April 2016

ERUs accrued in the amount of:

April 2016 salary

(UAH 3047.62 x 22%: 100%)

Holiday pay for April 2016

(UAH 816.42 x 22%: 100%)

Withheld from salary and vacation pay for April 2016:

Personal income tax (UAH 3864.04 x 18%: 100%)

Sun (UAH 3864.04 x 1.5%: 100%)

Paid from the amount of salary for April 2016 and the entire amount of vacation pay when paid in April:

ERUs ((UAH 3047.62 + UAH 3265.68) x 22%: 100%)

Personal income tax ((UAH 3047.62 + UAH 3265.68) x 18%: 100%)

Sun ((UAH 3047.62 + UAH 3265.68) x 1.5%: 100%)

The salary for April 2016 and the entire amount of vacation pay were transferred to the current account of the employee in the bank

(UAH 3047.62 + UAH 3265.68 - UAH 1136.40 - UAH 94.70)

May 2016

Payroll for May 2016

Accrued vacation pay for May 2016

ERUs accrued in the amount of:

May 2016 salary

(UAH 1463.16 x 22%: 100%)

Holiday pay for May 2016

(UAH 2449.26 x 22%: 100%)

Withheld from salary and vacation pay for May 2016:

Personal income tax ((1463.16 UAH + 2449.26 UAH) x 18%: 100%)

Sun ((1463.16 UAH + 2449.26 UAH) x 1.5%: 100%)

June 2016

Paid from the amount of income for May 2016 (minus those paid in April 2016 when paying the entire amount of vacation pay):

ERUs (UAH 321.90 + UAH 538.84 - UAH 538.84)

personal income tax (UAH 704.24 - UAH 440.87)

Sun (UAH 58.69 - UAH 36.74)

The salary for May 2016 was transferred to the current account of the employee in the bank (UAH 1463.16 - UAH 263.37 - UAH 21.95)

There are no fundamentally new laws regarding the registration of vacations in 2017. However, the calculation of vacation pay this year involves some nuances, which we will talk about today.

Calculation of the number of days worked

Before actually calculating vacation pay in 2017, it is necessary to determine the number of days actually worked by a person during the calendar year preceding the vacation. The right to paid annual leave arises for the employee after 6 months after hiring. In addition, the legislation provides for cases in which you can go on vacation after 3 months (if you have children under three years old, before going on maternity leave, when working part-time).

The calculation of vacation pay in 2017 depends mainly on the number of days worked by the employee.

It is important to note that even if the entire calendar year (12 months) has been worked out, the days of sick leave, business trips and previously granted vacations should be deducted from the calculation of vacation pay.

A complete list of exceptions is given in paragraph 5 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Decree No. 922).

To calculate the number of days actually worked, Russian legislation provides for a simple formula, and the average monthly number of calendar days is set as 29.3. Thus, for a full year worked, the number of days will be:

Let's analyze another example, an employee worked for 7 months from January to July inclusive and was going on vacation. In addition, he was on sick leave for 8 calendar days in April. Consequently, he fully worked 6 months and 22 calendar days of April. The formula for calculating days worked will be different:

  • For 6 full months: 6 x 29.3 = 175.8
  • For April: 30 calendar days x 22 days worked / 29.3 = 22.53
  • Total: 175.8 + 22.53 = 198.33

Calculation of average daily earnings

To calculate the average earnings for vacation pay in 2017, you need to sum up all payments in favor of the employee for the billing period (they include salary, bonuses, allowances, additional payments, etc., the full list is set out in paragraph 2 of Resolution No. 922) and exclude payments for business trips, vacation pay , sick leave and other payments from paragraph 5 of Decree No. 922.

After the total amount of payments should be divided by the total number of days worked.

Let's look at the examples above:

For an employee who has worked a full year, the calculation of the average daily earnings will be as follows:

  • Average daily earnings = all payments for the billing period / 351.6 days.

For an employee who has worked only 7 months, 8 days of which he was on sick leave, the formula will be as follows:

  • Average daily earnings = (All payments minus benefits for sick leave) / 198.33 days.

Another important component of calculating vacation pay 2017 is the number of vacation days. According to the current legislation, each employee is entitled to 28 calendar days of vacation annually. The number of vacation days may be more, this condition is stipulated by the collective agreement and the labor agreement with a specific employee, but it cannot be less than 28 days. The employer is obliged to provide 14 calendar days in the form of continuous leave, the remaining 14 can be divided into several parts at the request of the employee.

To calculate vacation pay in 2017, the number of vacation days should be multiplied by the average daily earnings.

Let's analyze the calculations on the above examples. Let's say an employee who has worked a calendar year decided to take all 28 days of vacation. Therefore, his average daily earnings must be multiplied by 28. An employee who worked in our example for 7 months wrote an application for 14 days of vacation. We multiply his average daily earnings by 14.

Vacation pay in 2017

Vacation pay must be accrued 3 days before the first day of vacation. In the month of accrual of vacation pay, from the resulting amount, all insurance premiums: and pension, and medical, and social. Important: the calculated contributions in 2017 should not be paid to extra-budgetary funds, as before, but to the Tax Office. On the day of payment of vacation pay, and they can be issued in cash through the cashier or transferred to bank card employee in accordance with the procedure established within the organization, personal income tax is required to be withheld from the funds issued to the employee.

Calculating vacation pay manually is not so easy.

The online calculator for calculating vacation pay as part of the online services of the Bukhsoft Salaries and Personnel program will allow you to make all the necessary calculations quickly and correctly!

Examples of calculating vacation pay in 2017

Based on the same examples above, we calculate vacation pay for both employees.

The annual earnings of the first, who worked a full calendar year before the vacation, amounted to 270,000 rubles.

For 28 calendar days of his vacation, the following calculations should be made:

  • Number of days worked: 12 x 29.3 = 351.6 days
  • Average daily earnings: 270,000 / 351.6 = 767.92 rubles
  • Vacation pay for 28 days: 767.92 x 28 = 21501.76 rubles

The second employee, who worked for 7 months, earned 160,000 rubles for the billing period and goes on vacation for 14 days. At the same time, we do not forget that he was on sick leave for 8 days in April and the amount of sick leave payment was 7,000 rubles. Consequently:

  • Number of days worked: 6 x 29.3 + (22 x 29.3 / 30) = 197.29 days
  • Average daily earnings: 153,000 / 197.29 = 775.51 rubles
  • Accordingly, vacation pay for 14 days will be: 775.51 x 14 = 10857.14 rubles

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Vacation calculation

According to labor law, an employee of an organization or individual entrepreneur with whom he has an employment contract, he is entitled to 28 days of paid leave per year. In some cases, the number of paid vacation days may be increased. The employee has the right to leave after six months worked, but by decision of the employer, the employee may be released to rest earlier. A vacation request is a statement by the employee himself, which the employer must approve, fixing this fact in the corresponding order. Further, the company or individual entrepreneur - the employer has the obligation to calculate and pay the vacationer the due payment for the time of absence from work.

The vacation calculation amount in 2017 is the product of the average daily earnings and the number of days of requested and agreed vacation. The amount of average daily earnings involved in the calculation of vacation, in normal cases, is determined as total amount of all payments for the billing period divided by 12 months and divided by 29.3 days (average estimated number of days in a month). This formula is clearly applicable for those workers who have been working at this place for more than a year.

Vacation calculation in 2017, example 1

Ivanov P.A. wrote an application for granting him another paid leave from March 20, 2017 for a period of 14 calendar days. Ivanov's work experience with this employer is more than 1 year. The monthly accrued salary in 2016 was 35,000.00 rubles, in 2017 - 40,000.00 rubles. In addition, in December 2016, the employee received a bonus in the amount of 20,000.00 rubles.

Thus, the total amount of payments for the period from March 2016 to February 2017 will be:

35,000.00 x 10 + 40,000.00 x 2 + 20,000.00 = 450,000.00 rubles.

Average daily earnings will be:

450,000.00: 12: 29.3 = 1,279.86 rubles.

The calculation of vacation in March 2017 for 14 days of vacation will be:

1,279.86 x 14 = 17,918.04 rubles.

As we can see from the example, the vacation pay calculation takes into account all wage payments, as well as additional bonuses and bonuses accrued to the employee in the billing period. At the same time, various social payments do not affect the amount of vacation pay, as well as the amounts received by the employee for the period in which he did not actually perform his labor function, but at the same time, based on the current legislation, he retained average earnings. Thus, payments for previous vacations, sick leave and travel payments will not be included in the calculation. The period for which such amounts were paid will also need to be excluded from the vacation calculation.

Vacation calculation in 2017, example 2:

Let's use the initial data of the previous example, and suppose that Ivanov P.A. took paid leave in 2016 (from October 3 to October 16), and also was on sick leave from December 6 to December 12, 2016. Salary payments in October 2016 amounted to 18,333.33 rubles (35,000.00 x 11 working days / 21 total working days in a month), in December 2016 - 27,045.45 rubles (35,000.00 x 17 worked days days / 22 total working days in a month).

The total amount of payments for the billing period will be:

35,000.00 x 8 + 40,000.00 x 2 + 18,333.33 + 27,045.45 + 20,000.00 = 425,378.78 rubles.

This amount does not take into account the payment of the previous vacation and payment on sick leave.

29.3: 31 x (31 - 14) = 16.1

29.3: 31 x (31 - 7) = 22.7

Thus, the sum of the average daily earnings will be:

425,378.78: (29.3 x 10 fully worked months + 16.1 +22.7) = 1,282.03 rubles.

1282.03 x 14 = 17,934.42 rubles.

Similarly, payments are calculated if this is the first vacation the employee took after the first 6 months of work, that is, in a situation where the billing period, consisting of 12 months preceding the vacation, has not been fully worked out.

Vacation calculation in 2017, example 3:

Petrov A.V. wrote an application for leave from April 3, 2017 for a period of 14 working days. He was hired on September 1, so by the time the leave is granted, he will have worked for the company for seven full calendar months. The monthly salary of this employee is 30,000.00 rubles.

The average daily wage will be:

(30,000.00 x 7) / (7 x 29.3) = 1023.89 rubles.

Vacation pay will be:

1023.89 x 14 \u003d 14,334.46 rubles.

Regardless of the method of calculation and other circumstances related to registration, the employer is obliged to pay vacation pay to the employee who submitted the application no later than three days before the start of the vacation. In this regard, it is advisable to instruct employees that they submit vacation documents a little in advance. In this case, the accounting department will have a small margin of time in order to have time to make the necessary calculations and payments.

In terms of taxation, vacation pay is no different from regular wages. They are subject to insurance premiums in the usual manner, and they withhold personal income tax at the usual rate. Standard deductions for personal income tax, for example, for children, we recall, they are applied to the monthly accrual, so if there were also salary calculations in the month of vacation, then such a deduction in any case is not doubled.

This article will help to make a preliminary calculation of your future vacation pay, find out the news of the legislation regarding their accrual, as well as using a specific example to understand the intricacies of calculating vacation pay in 2019. Here you will find a description of how vacation pay is calculated, examples of calculation.

Holidays: basic information

According to Ukrainian labor legislation, every working citizen has the right to paid leave, the duration and regularity of which is provided for certain categories of workers. For example, work in hazardous production is encouraged (compensated) with additional vacation days.

Vacation types:

  • Labor (it is also called annual)
  • Creative
  • Additional
  • Social
  • In connection with study

All of the above types of vacations are paid, which is also guaranteed by the Code of Labor Laws of Ukraine and other legislative acts.

Vacation at one's own expense or, as it is also called, administrative, is unpaid. Days spent on such leave are not paid, but the employee retains his job. This period will not be included in the calculation period when vacation pay is accrued.

However, this type of leave is not the subject of this article. Our goal is to explain in a simple and accessible form the mechanism for calculating and accruing vacation pay.

Vacation pay calculator

Vacation pay is the salary paid to an employee for the entire period of his vacation. To calculate the amount of vacation pay, the sum of the average daily salary for the last 12 calendar months should be multiplied by the number of vacation days:

Holiday pay \u003d Average daily salary x Vacation time in days

The formula is simple, but in order to get the correct result, you should determine the average daily salary. For this, the total amount of payments that the employee received during the 12 months preceding the start of the vacation is taken.

For example, if the vacation starts on April 1, 2019, then payments for the period from April 1, 2018 to March 31, 2019 will be taken into account.

If the vacation begins in the middle of the month, then the calculation takes into account the income for the fully worked months that preceded the vacation.

For example, vacation starts on April 15, 2019, which means that the income for the period from April 1, 2018 to March 31, 2018 is taken into account in the calculation of the average daily salary.

The calculation of the average salary of an employee planning a vacation, but who has worked for less than a year, is made for the period of full months worked.

Example: an employee was hired on August 10, 2018, and is going on vacation from May 1, 2019. In this case, the income for the period from September 1, 2018 to April 31, 2019 is taken into account in the calculation of the average salary.

The vacation pay calculation table contains the following parameters:

  • Number of days worked (months)
  • The amount of wages
  • Salary or salary
  • Unworked time
  • Billing period
  • Vacation type
  • Vacation days
  • Other

To date, an accountant at an enterprise calculates vacation pay and other wage payments using the latest software products, which significantly speeds up the calculation process.

The constants entered into the calculation algorithm and the correct data of variables make it possible to produce not only quickly, but also as accurately as possible.

What income is included in the calculation of the average salary

According to the Procedure for calculating the average wage No. 100 of 1995, as amended and supplemented, regulates the types of income included in the calculation of the average wage when determining the amount of vacation pay.

The following income is included in the calculation of vacation pay in Ukraine in 2019:

  1. The total amount of the accrued salary
  2. Additional pay for working overtime
  3. Allowances
  4. Premium accruals
  5. Remuneration based on the results of work for the year, the so-called 13th salary. The amount of this payment is divided by the months of the year for which the calculation was made.
  6. Payments for the time spent on a business trip, when exercising powers of a state nature. This category also includes engaging in social activities, in which the average earnings of an employee are maintained.
  7. Hospital payments (the first 5 days at the expense of the enterprise and the rest - at the expense of the FSS)

A more detailed list of payments for calculating the average is contained in the above Procedure No. 100. It also sets out payments that are not taken into account to determine the average salary.

Holidays and weekends during vacation

Quite often, when a vacation occurs, both the employee and the accountant who calculates vacation pay ask themselves whether or not to include holidays during the vacation period. Employees of personnel departments know that employees prefer to choose a vacation period in such a way that the beginning of the vacation coincides with the beginning of the week.

This creates the effect of a longer rest.

And if there are no discrepancies with weekends, since vacation is provided for calendar days (which include weekends), then questions always arise with holidays.

You should be aware that the holidays falling on the vacation period do not "count" vacation time. In other words, the holiday is not included in the vacation period, but is an excellent reason to extend the employee's rest.

The holiday on March 8, which falls on this period, gives the employee an additional day of rest. Thus, the employee will go to work on March 21, 2017, after 14 days of vacation and 1 holiday.

Vacation pay: a step-by-step calculation example

The employee wrote an application for granting him a leave of absence for 14 days. Vacation starts on June 19, 2017 (Monday). During the holiday period, there is a holiday on June 28th.

  • The total salary, which is used to calculate the average, from July 2016 to May 2017 is UAH 37,500 in total.
  • The premium for the 1st quarter of 2017 amounted to UAH 1500
  • Sick leave (10 days in February) - 1800 grn

The total amount for calculating the average - 40800 UAH
Number of calendar days in a year - 365
Number of holidays - 10 (the list of holidays is approved by labor legislation)

The calculation of the average daily wage will look like this: 40800 UAH: (365-10) = 114.93 UAH

We calculate the amount of vacation pay: UAH 114.93 x 14 = UAH 1609.02.

Thus, the employee will receive payment for the vacation period in the amount of UAH 1609.02. Holiday pay must be paid no later than three days before the start of the holiday.

Calculation of vacation pay if the employee has worked less than 12 months (1 year)

The employee came to the enterprise on September 1, 2018, wrote an application for leave from May 1, 2019 for a period of 18 days.

The billing period in this case will be September 2018 - April 2019.

During this period, wages amounted to 36,000 UAH. The number of calendar days will also be determined for the period September - April: 242 days

For calculation, 242 - 3 = 239 days are taken

Amount of average daily salary:

36000: (242 - 3) = 150.63 UAH

Holiday pay amount:

150.63 x 18 = 2711.34 UAH

How to calculate vacation pay if the employee has not worked a full month

For example, an employee got a job at an enterprise on March 28, 2019 and applied to the personnel department with an application for leave to pass the examination session on April 20, 2019 for a period of 21 days. As you know, study leave is paid in full and vacation pay is calculated according to a formula similar to annual leave.

The difficulty in this case lies in determining the billing period, or rather, the amount of income for the billing period. It was said above that wages or other payments that were made during fully worked months are taken into account.

In this case, the norm described in Regulation No. 100 applies, the essence of which is the application of an official salary or tariff rate.

The average daily salary is determined by:

official monthly salary 4000 UAH x 12 months: (365-10) = 135.21 UAH

Vacation pay = UAH 135.21 x 21 days

Total 2839.41 UAH.

It is important to keep in mind that those who have already worked at the enterprise for at least six months (6 months) have the right to full basic leave. Leave of shorter duration is granted depending on the amount of time worked (proportionally). To simplify, for each month worked, the employee has the right to 2 days of vacation. Thus, having worked for 3 months, he can write an application for 6 days of vacation.

Of course, the personnel policy at each enterprise is aimed at a certain loyalty towards its employees. In this sense, the management of a company or enterprise, in exceptional cases, can provide leave (basic) to its employee, so to speak, in advance. This practice is quite risky, but it can justify itself as one of the types of encouragement for novice employees.

Vacation pay calculation online

A number of specialized websites dedicated to the subject of payroll in general and holiday pay in particular offer users the opportunity to pre-calculate holiday pay online. It is not difficult to use the service, it is enough to enter data on the average salary and the number of vacation days.

The algorithm for calculating vacation pay online on such resources, as a rule, is compiled taking into account amendments to accounting legislation.

A competent accountant carefully monitors all changes and additions regarding the calculation of payments for work, and also takes into account all the nuances of the employee's labor activity.

In this sense, it is quite obvious that the calculation of vacation pay online may differ from the calculations made by the company's accountant. If the user of the online vacation pay calculation service has questions, then it would be most reasonable to contact the payroll accountant or their immediate supervisor for clarification.

Calculation of compensation for unused vacation

Upon dismissal, each employee has the right to count on the payment of compensation for unused vacation. The period of unused vacation is determined by personnel services in accordance with labor legislation.

To date, the duration of labor leave is determined by 24 days. Thus, for every 12 months worked, an employee of an enterprise of any form of ownership has the right to leave of such a duration. If on the day of dismissal the employee “walked off” a smaller number of vacation days, he is paid monetary compensation.

And vice versa, if there are excessively used vacation days, the amount of vacation pay for the days that exceeded the norm is withheld from such an employee. Usually, the number of overused vacation days does not exceed 2-5 days, since this is carefully monitored by the personnel department at the enterprise.

The methodology for calculating compensation for unused vacation does not differ from the formula for calculating annual leave.

Compensation upon dismissal: what the employee is entitled to demand

The employer and the employee are in an employment relationship, one of the aspects of which is the fulfillment of the right of an employee of any company or organization to annual paid leave. This also includes the obligation to pay compensation for unused vacation, if the employee has decided to dismiss. If the dismissal occurs at the initiative of the management of the company or organization, then vacation compensation is also mandatory for accrual and payment.

What should I do if my employer refuses to pay vacation pay?

In practice, labor relations can develop quite conflictingly, but the payment of compensation in no case can become a tool for manipulation. The resigned employee, regardless of the reason for the dismissal, must receive the full amount of the payments due.

If this does not happen or the payment is made in an incomplete amount, in violation of the terms of payment, the dismissed person can send an appeal to the territorial state Labor Inspectorate or write an appeal directly on the website of the State Labor Inspectorate of Ukraine - www.dpu.gov.ua.

Failure to comply with the employee's right to paid annual leave entails the imposition of large penalties on entity who acts as an employer and an official who manages a company or organization.

Features of calculating vacation pay in 2019

The holiday season 2019 should not bring additional difficulties to the work of an accountant, since the calculation rules have remained unchanged.

A new calculation of holiday pay in Ukraine can be introduced only after the adoption of the relevant new law. In terms of legislative changes, it is perhaps worth noting the increase in the “minimum wage”, which is valid from January 2019 and amounts to 4173 hryvnia.

The size of the minimum salary in 2018 was 3723 UAH. All employees who do not "hold out" to the level of min. wages, the employer must pay the difference. This is directly related to the calculation of vacation pay for such employees: when determining the average salary, a salary of 3723 UAH will be considered.

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