Every officially employed person knows perfectly well what holiday pay is. This is a certain amount of money that is paid to employees of the enterprise for the period during which they are absent from their workplace in connection with the rest. And most of all people are interested in how exactly and by what principle vacation pay is calculated.
Varieties of Payments
Before delving into the question of what vacation is, you need to pay a little attention to the "classification" of rest. After all, people go not only on annual basic holidays. In addition to it, additional rest may be issued, maternity (in connection with childbirth and pregnancy), as well as in connection with temporary disability.
However, in any case, the calculation of vacation pay in 2016/2017 takes into account the provisions prescribed in the relevant legislation and in internal regulations. Every employee should know that all the features associated with the provision of leave and cash payments are indicated in the Collective Agreement. The minimum length of annual leave is 28 calendar days, but a longer period may be indicated in this document. But no less. Otherwise, it will be considered a violation of the employee’s rights and a condition worsening his position.
How is the calculation?
So, what is vacation pay - clear. Now a few words about how they are calculated.
Each person can independently calculate the amount due to him for legal work. To do this, add up all your salary received over the past year. And then divide the number by the number of days worked, but only without holidays. The final result is the amount due to a person for the day of his legal rest.
It is worth giving a vivid example, and the vacation calculator will help with this . Suppose for a year a person was paid 440,000 rubles. At the same time, he worked for 320 days. Here's what happens: 440,000 / 320 = 1,375. The final figure needs to be multiplied by 28 — these are the person’s vacation days during which he will be absent from his workplace. It turns out that during this period he should be paid 38,500 rubles.
The provision of rest
People who are first interested in the question of what a vacation is, also want to know when they have the right to go on a well-deserved paid weekend. Usually after 6 months. But if a person wants to use the right to leave after six months, then he will be allocated only 14 days.
However, sometimes workers leave for long weekends and earlier, having worked only a few months at the enterprise. But this is possible only after drawing up a written statement and the approval of the employer.
By the way, often the bosses insist that employees divide the vacation into two parts - 14 days at different times of the year. So the company saves human resources.
What is taken into account in the calculation?
It is important to mention that accountants, using the vacation calculator in 2016/2017 during the calculation process, take into account not only the employee’s salary, but also bonuses with allowances. They are added to the cumulative salary for the whole year.
Thus, monthly and one-time bonuses for the performance of official duties and special results in work, incentive payments for rationalization proposals and initiative, allowances for overtime work, remuneration for long service, etc. are taken into account.
However, bookkeeping does not take pension and tax deductions into account, as well as penalties deducted from a person’s salary. Money issued to a person as material assistance is also not taken into account.
Several consecutive vacations
Is this possible? Quite. There are times when a person simply did not have time to take advantage of his legal vacation for one reason or another. In such situations, the legal 28 days do not burn out, but simply are transferred to the next year. And they add to another vacation. It turns out a very pleasant figure - 56 days of rest. In very rare cases, an employee can walk them in a row (saving human resources).
But payments are calculated using the same formula. Although one more variant is practiced, it is more complex. In some cases, the average daily earnings are calculated by dividing the total amount paid to a person for the billing period by 12 months. Then the result is again divided by 29.3. This is the average monthly number of calendar days in each year.
Now you can calculate the vacation, the calculator will help with this. Suppose a person earns 540,000 rubles a year. It turns out the following: 540,000 rubles / 12 months / 29.3 days = 1,535 p. If you multiply the final figure by 28 days of vacation, you get the amount of 42 980 p.
In case of resignation
If in 2017 a person for some reason decides to quit, but recalls an unused vacation, then he should not worry. In such cases, the employee is paid monetary compensation for all days he has accumulated for rest. This is also a kind of vacation (2016). The calculator will help you calculate the exact amount. You need to multiply the number of accumulated days by the time of dismissal by his average daily earnings. However, as in all the previously mentioned cases.
It should be noted that the Labor Code of the Russian Federation does not mean any order by which the number of days spent by the leaving person for rest is determined. Therefore, you have to turn to the provisions of the Rules on additional and regular holidays. But in general, a person is entitled to full compensation, even if he has worked for less than 11 months, after which people usually go on vacation.
However, the example will not be superfluous. Suppose a retiring employee worked at the enterprise for 7 months. In this case, 28 days of vacation is multiplied by 7. Then it is divided into 12 months. And so, what happens: (28 x 7) / 12 = 16.3. The final result is the number of days that a person is compensated with money.
Upon dismissal not of one’s own will
Everyone has at least once heard of a phenomenon such as downsizing. You can’t call it rare nowadays. It implies the complete exclusion of certain posts from the staffing table. And, accordingly, can’t do without layoffs. Unpleasantly, article 140 of the Labor Code of the Russian Federation becomes to protect workers. It says that all compensation, including for unused vacation, must be paid at the first request of the employee.
In addition, a person is granted severance pay, the amount of which is identical to the monthly salary. It can be paid over the next three months if the laid-off worker is faced with problems related to employment.
Tax deduction
Speaking about vacation pay, one cannot but notice the fact that even with this type of remuneration, personal income tax is withheld. With the onset of 2016, many were worried about the question of how long this tax should be paid. It is not surprising, because before people were obligated to pay immediately, on the day when remuneration was credited to their accounts.
But now everything has become easier. Personal income tax payments from vacation "suffer" until the end of the month. This is written in the 226th article of the Tax Code of the Russian Federation. However, not in the case of dismissal. If a person received compensation for unspent vacation, he must pay personal income tax no later than the day that follows his retirement.
What is the amount of tax paid by a person on vacation pay? It needs to be calculated individually. To the standard 13% personal income tax it is necessary to add deductions for insurance against occupational diseases and accidents, as well as for pension, social and medical policies. By the way, the value of vacation payouts due to an employee is reduced by the amount of investment, professional, standard, tax, property and social deductions. All this is indicated in the HK RF, in articles 218 to 221.
By the way, what about the terms during which vacation pay should be paid to the employee? Everything is also quite strict here. In accordance with Article 136 of the Labor Code of the Russian Federation, an employer is required to accrue remuneration to an employee three days before the start of his legal vacation.