In order to calculate the holidays, it is necessary to know the actual duration of the estimated period, employee salary for this period and the duration of vacation in calendar days. Visual formula you will see more.
The accrual and calculation of the holidays is regulated by law
When calculating the release should be relying on the following regulatory acts:
- The rules for the provision of vacations are set out in chapter 19 Tk RF.
- V art.114 TK RF. It is said that employees are guaranteed annual leave paid by "middle", the workplace for this period is preserved.
- V Resolution No. 922 "On the procedure for calculating average wages" The rules for calculating the average earnings for holidays are set out.
- Article 136 of the Labor Code of the Russian Federation It says that the vacation should calculate and pay the employee no later than three days before the actual start of vacation.
Duration of the settlement period
The estimated period is, as a rule, a calendar year, namely 12 months (but it may be so that in a collective agreement, another is registered - part 6 Art. 139 TC RF.). But in most cases, during this period of time, the employee interrupted the activity for a valid reason, for example, was disabled, he was on vacation at his own expense or did not work because of the downtime due to the employer's fault (full list in paragraph 5 of Resolution No. 922). Such periods must be excluded from the total duration of the estimated period.
The desired duration is the amount of days in fully spent months and in months, partially worked out.
For fully spent months The desired period is considered as:
For each of partially worked months:
To find out the duration of the estimated period, all the values \u200b\u200bobtained remain.
If a person has worked less than a year, then the entire period of work should be taken into account until the last number of the month preceding the one in which the vacation begins. That is, if a person goes on vacation, let's say, on April 25, you need to take into account the time interval from the date of employment until March 31.
Summary earnings for the estimated period
Deciding with spent periods of time, it is necessary to calculate how much an employee earned during this time. It is important to keep in mind that not all accruals are taken into account! (The full list is presented in c.2 Regulations number 922.). We can generally say that to determine the average earnings, the salary is taken into account for spent time, as well as premiums, allowances, compensation and surcharges directly related to labor activity. The accruals associated with temporary disability, payments and compensation of a social nature are not taken into account, such as material assistance, housing compensation, nutrition, travel.
Calculation of average daytime earnings
Vacations are calculated by the "average" method, so you need to calculate the average day earnings. For this purpose, the entire paid salary for the spent period (paragraph 3) divide for this period (paragraph 2).
The total amount of holidays
It remains only to multiply the resulting amount on the number of days of vacation, the final amount and will be the size of the holidays.
In accounting, the calculation of the holidays is drawn up on a special form: a note - the calculation of the form T-60, you can download it here:
Unified form T-60 we have.
Nuances concerning the accrual of holidays, abound. In particular, the month cannot be considered complete, if, for example, the worker was silent for three days, and after three days it worked more. But the principle of calculation is one and quite simple.
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