When the employment relationship with an employee is terminated, a full settlement must be made. The departing employee must receive all the money he earned on the day of dismissal, in addition, if it was not used in full. In many cases, additional compensation for leaving is also due (depending on the reason and article for which the dismissal is made).

Accounting calculates these payments according to the algorithm provided by law, which is based on average earnings for a certain accounting period. Most often, the basis is taken as average daily earnings. Its calculation provides some nuances that should be followed in order to avoid financial errors.

Let's look at how this indicator is calculated in various situations and give specific examples.

Legislative norms

Labor law and Government Decrees of the Russian Federation require that managers and accountants, when calculating compensation and other payments upon dismissal, be guided by the provisions given:

• Art. 139 of the Labor Code of the Russian Federation - it regulates the procedure for calculating dismissal payments;
• The regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, discusses in detail the calculation methodology relating to the determination of average earnings for the accounting period in all legally valid situations.

Calculation parameters

The numbers that are taken into account when calculating the average salary of an employee are both fixed and constant values, namely:

• the period for which the calculation is made (legally determined for each case);
• the amount of all types of employee income for this period (with the exception of deductions provided for by law);
• the average number of calendar days in a month is a fixed indicator equal to 29.3 (as regulated by Federal Law No. 55 of April 2, 2014).

Reasons for calculating average earnings upon dismissal

The average daily earnings are required to calculate the following forms of dismissal payments:

• severance pay (in cases where it is due upon dismissal);
• cash for unpaid vacation days.

NOTE! The calculation method changes depending on whether the employee has fully worked the pay period.

Exclusion from the calculation of special periods

The first point in applying the methodology for calculating dismissal payments will be to determine the total amount of the employee’s earnings for a particular period established by law. All time actually worked by the employee and the amounts accrued to him for these working days are taken into account, except for special periods excluded by law. Amounts that an employee received during the following periods should not be included in total income when calculating his severance payments:

• while on a business trip, since during this time his earnings were retained (Article 167 of the Labor Code of the Russian Federation);
• during paid or administrative leave (Article 114 of the Labor Code of the Russian Federation);
• period of temporary disability (illness, caring for a loved one, pregnancy and childbirth);
• additional free days provided for caring for disabled children;
• downtime through no fault of the employee;
• a strike in which the employee did not take part, which interfered with the performance of his work duties;
• other periods provided for in clause 5 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Exclusion of certain amounts from total income

Regardless of exactly what time within the billing period the accruals were made, some of them are not taken into account when determining the average daily earnings (during the calculation of the total income for the billing period). Such payments include social:

• financial assistance to staff;
• compensation for travel and food;
• payment of tuition fees;
• funds provided for recreation and recovery;
• money for utilities, payment for kindergarten for employees’ children, etc.

Methodology for calculating average daily earnings for payment of severance pay

The payment of additional funds upon dismissal (severance pay) is regulated by Art. 178 Labor Code of the Russian Federation. This money is not accrued in all cases of employee departure, but only when the reason for dismissal, recorded in the work book and order, is one of the following:

• health inadequacy of the position;
• exit of an employee who previously held the position from which the person being dismissed is leaving;
• conscription of an employee to military or alternative service;
• refusal to move to work in another area.

In these situations, upon leaving, the employee is entitled to funds in the amount of their average earnings for 2 weeks.

If an employee is forced to leave due to:

• liquidation or reorganization of the company;
• reduction in numbers or staff,

then he is entitled to a compensation payment in the amount of average monthly earnings.

BESIDES: in all of the above cases, the employee is retained his average monthly salary for the first time after losing his job (no more than 2, in some cases - 3 months from the date of dismissal, this amount also includes severance pay).

Calculation procedure

1. The billing period for which the total income is determined is 12 months.
2. If the length of service of the dismissed employee is less than a year, the calculation period is considered to be the time from the date of hire to the first day of the last working month.
3. It is necessary to take into account the number of days actually worked during this period.

When the last calendar year is fully worked, the calculation formula is applied:

3 Wed.-Days = (∑ 12 months / 12) / Days/month Wed

• 3 Wed.-Days – average daily earnings;
• ∑ 12 months – the employee’s total income for 12 months;
• Day/month Wed – the average length of the month, recorded as 29.3 days.

When a billing period is not fully worked out, the formula is applied:

3 Wed.-Days = ∑N months. / (N-1) + Day. nep.month

• N months – number of full months worked;
• Day nep.month – the number of days actually worked in an incomplete month.

Calculation example

Employee Rosomakhin V.M. worked for the company from April 18, 2015 with a salary of 20 thousand rubles/month. In the last year, based on the results of his work, he was awarded a bonus in the amount of 5 thousand rubles. Resigned due to staff reduction on 04/18/2017. Paid vacation days have been used in full. Over the past year, he has been on sick leave for a total of 20 days.

Let's calculate the average daily earnings for the compensation due to him. The funds received during this time amounted to 20,000 x 12 + 5,000 = 245,000 rubles. We apply the formula:

Average daily earnings Rosomakhina V.M. = 245,000 / 12 / 29.3 = 696.8 rubles.

When calculating compensation, funds paid for 20 days of temporary disability will need to be subtracted from the amount received.

Methodology for calculating average daily earnings for payments for unused vacation

The principle of calculating average daily earnings in this case is almost identical to the previous one: the same calculation period is taken (12 months), the total earnings are looked for, to which the profit required by law (salary increase, bonuses, etc.) is added.

The difference lies in the calculation of days worked in the billing period, since in order to be granted paid leave, an employee must have at least six months of work experience. So, we perform the following actions.

1. We count the number of months worked and compare them with the length of service required for vacation. If an integer number of months have been worked, we use the indicator without changes. If there is a shortfall before the end of the month or the processing of an incomplete month, we apply the following principle: days that are less than 15 are discarded, the number of days greater than 15 is counted as a month. The result is an integer - the number of months for which the employee is entitled to days of paid rest.
2. The number of vacation days that the employee would be entitled to during this period is calculated.
3. From the total number of allotted rest days, you need to subtract the number of days that the employee managed to spend on vacation during this period.
4. To determine the amount of compensation, the resulting figure is multiplied by the average daily earnings, calculated using the same formulas as for calculating severance pay.

After you determined the employee’s earnings for the billing period , you need to calculate the average daily earnings (clause 9 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

The calculation algorithm will depend on whether the employee has fully worked the pay period, as well as on which days the vacation duration is calculated - in calendar days or in working days.

The billing period has been fully worked out

If the billing period has been fully worked out, calculate your average daily earnings using the formula:

This calculation procedure is established by part 4 of article 139 of the Labor Code of the Russian Federation.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. The employee worked the entire pay period. The employee is entitled to vacation in calendar days

Economist A.S. Kondratyev wrote a letter of resignation on May 12, 2015. He is entitled to compensation for unused vacation. Kondratyev worked for the organization for three years.

The calculation period for payment of compensation included the months from May 2014 to April 2015. The employee worked the entire pay period.

Employee accruals for the billing period are reflected in the table:

Month of billing period	Number of working days in the billing period according to the calendar	Number of days actually worked in the billing period		Salary, rub.
year 2014
May
June
July
August
September
October
November
December
2015
January
February
March
April
Total	245	245	–	360 000

The accountant calculated Kondratiev’s average daily earnings as follows:
360,000 rub. : 12 months : 29.3 days/month = 1023.89 rub./day.

Situation: how to calculate the average monthly number of calendar days when calculating the average daily earnings to pay compensation for unused vacation upon dismissal? One of the months of the billing period was worked beyond the usual norm.

When calculating compensation for unused vacation upon dismissal, determine the average daily earnings in the usual manner.

In this case, the month that the employee worked in excess of the monthly working hours is considered fully worked. There are no calendar days in it, which excluded from the billing period (for example, related to illness, vacation, downtime, etc.). Therefore, the number of days in this month for the purposes of calculating compensation for unused vacation upon dismissal will be 29.3 days. This conclusion can be made by part 4 of article 139 of the Labor Code of the Russian Federation, paragraph 10 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

The billing period has not been fully worked out

If the billing period has not been fully worked out, calculate the average daily earnings as follows:

In this case, determine the number of calendar days in an incompletely worked calendar month of the billing period using the formula:

It may also be that during the billing period the employee did not fully work for several calendar months at once. In this case, determine the number of calendar days not fully worked for each of them separately using the formula given above, and then add them up. This way you will get the indicator “Number of calendar days in calendar months not fully worked.”

This procedure for calculating average daily earnings is provided for by Part 4 of Article 139 of the Labor Code of the Russian Federation, paragraphs 2 and 3 of Clause 10 of the regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Situation: is the month in which the employee was not hired on the first day considered fully worked? This month he worked all working days as scheduled. It is required to calculate compensation for unused vacation upon dismissal.

Answer: no, such a month is not considered fully worked.

As a general rule, the procedure for calculating average daily earnings depends, among other things, on the number of calendar days falling on the time worked during the month. This follows from the literal meaning of paragraph 10 of the regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Therefore, do not include days when the employee has not yet worked in the organization in the number of calendar days falling on the time worked.

For example, an employee was hired on Monday, the 2nd of the month. That is, the 1st fell on a Sunday. It is from the 2nd that he performs his labor function. Therefore, the weekends preceding the employee’s hiring must be excluded from the calculation period. That is, calculate the average daily earnings taking into account the fact that he did not fully work the first month of the billing period.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. The billing period has not been fully worked out. Leave was granted in calendar days

Volkov worked for the organization for three years. On May 12, 2015, he wrote a letter of resignation effective May 26, 2015. He is entitled to compensation for unused vacation.

The calculation period for calculating compensation included the months from May 2014 to April 2015.

Volkov did not complete his pay period, since he was on vacation from June 23 to June 26, 2014. The accountant excluded vacation days and the amount of vacation pay from the calculation of average daily earnings.

During the billing period, Volkov was accrued (excluding the amount of vacation pay) 218,000 rubles.

The accountant calculated the employee's average daily earnings as follows.

Volkov worked in full for 11 months of the billing period (May 2014 and from July 2014 to April 2015). In calculating the average daily earnings, the accountant included the sum of the average monthly number of calendar days - 322.3 days (29.3 days/month × 11 months).

In June 2014, the accountant included 25.3933 calendar days in the calculation (29.3 days/month: 30 days × 26 days).

Volkov's average daily earnings were:
218,000 rub. : (322.3 days + 25.3933 days) = 626.99 rub./day.

Part-time work

An employee may be assigned part-time working hours. For example, he works four days a week instead of five. In this case, determine the average earnings for payment of compensation for unused vacation in the same manner as if the employee had not worked the entire pay period. This is stated in paragraph 12 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Vacation in working days

When the duration of an employee's vacation is calculated in working days, the average daily earnings for payment of compensation for unused vacation days are determined according to special rules. This is relevant for employees with whom an employment contract has been concluded for a period of up to two months, and seasonal workers. They are paid compensation at the rate of two working days per month of work (Articles 291, 295 of the Labor Code of the Russian Federation).

Some additional holidays are also provided on working days. But at the same time, when determining the total duration of annual leave, working days must be converted into calendar days (Article 120 of the Labor Code of the Russian Federation). Therefore, for additional holidays, the general procedure for determining average daily earnings applies.

Regardless of whether the billing period has been fully worked out or not, calculate the average daily earnings using the formula:

This is stated in paragraph 11 of the regulation approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922, and in the letter of the Ministry of Health and Social Development of Russia dated March 5, 2008 No. 535-17.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. Leave was granted in working days

With an employee of the organization A.S. Kondratyev signed a fixed-term employment contract for temporary work. The contract period is from June 1 to July 3, 2015.

Upon dismissal, the employee is entitled to compensation for unused vacation (two working days).

The calculation includes June, fully worked, and July 1, 2, 3. In June, Kondratiev was credited with 12,000 rubles, in July – 1,636 rubles.

The average daily earnings for calculating compensation for unused vacation associated with dismissal were determined by the accountant as follows.

First, he established the number of working days included in the calculation of average daily earnings, according to the calendar of a six-day working week, corresponding to the time worked. The result is 28 days (Sundays and holidays are excluded from the total number of calendar days).

He then calculated the average daily earnings:
(12,000 rub. + 1,636 rub.) : 28 days. = 487 rub./day.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. During the term of the employment contract, the employee was ill. The employee is entitled to vacation in working days

With the secretary of the organization E.V. Ivanova signed a fixed-term employment contract for temporary work (from February 11 to April 8, 2014). Upon dismissal, the employee is entitled to compensation for unused vacation (four working days).

From February 18 to February 25, the employee was sick. The accountant did not take into account the period of illness and the amount of sick leave benefits when calculating average earnings.

Ivanova’s salary is 12,000 rubles. per month.

In the billing period she was accrued (excluding sick leave benefits):

Month of billing period	Number of working days according to the calendar of a five-day working week	The number of working days according to the calendar of a five-day working week per hour worked	The number of working days according to the calendar of a six-day working week per hour worked	Salary, rub.
February
March
April
Total	62	34	41	20 073

Ivanova’s average daily earnings were:
RUB 20,073 : 41 days = 490 rub./day.

Summarized working time recording

When accounting for working hours in aggregate, to calculate compensation for unused vacation, also follow the usual procedure. That is, calculate the average daily, not the average hourly earnings (clauses 9 and 13 of the regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). Proceed this way, even if the person rested on days that are considered working days for daily employees. In this case, calculate the average earnings in the generally established manner.

An example of determining average daily earnings to calculate compensation for unused vacation upon dismissal. The employee is provided with a summarized recording of working time for a 40-hour work week. The billing period has been fully worked out

Driver Yu.I. Kolesov has been provided with a summarized recording of working time. The accounting period is a month.

Kolesov wrote a letter of resignation in May 2015. He is entitled to compensation for unused vacation.

The settlement period for calculating compensation is May 2014 – April 2015.

Kolesov’s salary is 12,000 rubles. At the end of the accounting period, he has overtime hours (overtime).

During the billing period, Kolesov was accrued:

Month of billing period	Number of working hours in the billing period according to the production calendar	Number of hours actually worked in the billing period (including overtime)	Average monthly number of calendar days	Salary, rub.	Additional payment for overtime work, rub.	Salary in total rub.
year 2014
May
June

Many accountants regularly wonder how to calculate the average salary when an employee is dismissed. However, before answering it, you need to understand in what cases the need for such a calculation arises, and for what purposes.

Why is the average salary upon dismissal determined?

Most often, an accountant has to calculate the average salary upon dismissal because on the date of farewell to the employee he has unused vacation days. In this regard, he must be paid (Article 127 of the Labor Code of the Russian Federation), which is determined precisely on the basis of his average daily earnings. In this case, the basis for termination of the employment contract does not matter.

Another frequently encountered situation is the calculation of average monthly earnings for severance pay. It is paid in the general case in the amount of 100% of average earnings upon termination of an employment contract with an employee in connection with the liquidation of the organization, as well as the state (clauses 1, 2 of Article 81, Article 178 of the Labor Code of the Russian Federation). If during the 2nd and 3rd months after dismissal the employee still does not find a job, he will also need to be paid 100% of the average earnings for each of these months.

In addition, an employee is entitled to a benefit in the amount of two weeks’ average earnings upon termination of an employment contract (Article 178 of the Labor Code of the Russian Federation):

• in the event of an employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties (clause 7 of article 77 of the Labor Code of the Russian Federation);
• if the employee refuses to be transferred to another job, which he can perform in accordance with a medical report, or if the employer does not have this type of work (clause 8 of Article 77 of the Labor Code of the Russian Federation);
• in case of refusal of the employee to be transferred to work in another area together with the employer (clause 9 of article 77 of the Labor Code of the Russian Federation);
• in connection with the employee’s conscription for military service or assignment to an alternative civilian service (clause 1 of Article 83 of the Labor Code of the Russian Federation);
• in connection with the reinstatement of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2 of article 83 of the Labor Code of the Russian Federation);
• when an employee is recognized as incapable of working on the basis of a medical report (clause 5 of Article 83 of the Labor Code of the Russian Federation);
• some other cases.

How to calculate average daily earnings upon dismissal

On the last working day, the legislation of the Russian Federation obliges the organization to pay all due income before dismissal: salary, additional payment for overtime hours, vacation pay, etc.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

To calculate payments for unused vacation and the amount of severance pay, you need to clarify the average daily earnings (hereinafter - SDZ). How to correctly calculate it?

Normative base

Please note that the Regulations apply to calculating SDZ for all cases, including dismissal.

In what cases is it required?

In connection with the termination of the agreement between the employee and the employer, it is necessary to determine the SDZ for the following reasons:

• the employee's right to severance pay;
• to provide reporting to the Employment Center.

Most often, the dismissal indicator is needed on a daily basis, despite the fact that it can sometimes be calculated hourly - for example, during shift work.

Basic calculation technologies and their differences

The above normative act justifies the following points:

• The formula for determining the average cost of using an employee’s labor for one day of production is quite simple. The required value is determined by dividing the total earnings for the working period by the number of trips to work. As a rule, this parameter is determined over 12 months.
• When calculating the average monthly salary, the number of months is rounded to the nearest whole number. If the days worked in a period are less than half a month, then it is not taken into account. Accordingly, more than half are taken into account in the calculations.
• The average number of production outputs for a calendar year is calculated as the product of all billing months by 29.3. The average monthly number of working days since April 2020 has been set at 29.3, not 29.4 as previously.
• In the case when in a certain month an incomplete number of working days was worked due to illness, then the time absent from the workplace is subtracted from the number 29.3. The resulting amount of SDZ cannot be lower than the approved minimum wage.

Calculation methods and procedure

The procedure for calculating SDZ is as follows:

• The total amount of accrued labor income for the last 12 months of the employee’s work is calculated. If he works for less than a year, then payments are calculated for the actual period.
• The resulting amount of income is divided into 12 months. In the case where the new employee does not have a full year of work, the number of months for which the employee actually worked is used.
• The resulting average monthly salary must be divided by 29.3. As a result, the SDZ will be determined.

Example:

The employee has already worked for 12 months, receiving the same salary of 12 thousand rubles monthly. Based on this, the total income for the year will be 144,000 rubles. You can immediately determine the average number of working days per year by multiplying the average number of days per month by the number of months in the year: 12x29.3 = 351.6.

We determine his salary for one working day: 144,000/351.6 = 409.56 rubles. In those months when the employee was absent from work (was on a business trip, or on a business trip), when calculating, the number of such days is subtracted from the number 29.3.

Payment amounts

Payments upon dismissal when staffing is reduced require the calculation of the amount of severance pay for 2 months.

In the first month, the amount will be equal to the monthly income for labor, and for the second it is calculated using the SDZ, provided that the employee has not yet been employed during this time.

When calculating severance pay, it should be taken into account that the amount of earnings cannot be lower than the minimum amount approved by regulations.

If the employee was employed in the second month, then the severance pay is calculated in proportion to the time during which he looked for work.

When a manager (director) is dismissed, by decision of the owner of a commercial organization, he is accrued and given compensation payments in the amount of three average monthly earnings.

The basis for the calculation is set out in Art. 181, 279 of the Labor Code of the Russian Federation and Resolution No. 3-P of the Constitutional Court of the Russian Federation of March 15, 2005.

The amount of compensation is determined based on the SDZ and working days (hours) in the first month after his dismissal.

The justification can be clarified in Art. 139 Labor Code of the Russian Federation, clause 9 of Regulation No. 922.

Typically, redundancy benefits are paid as two months' average earnings for the period of employment.

It is extended beyond this period in two cases:

• average monthly earnings are sometimes calculated in the 3rd month (Article 178 of the Labor Code of the Russian Federation);
• for workers of institutions from the Far North and similar areas - the period can be up to six months (Article 318 of the Labor Code of the Russian Federation).

At the enterprises themselves, payments are made over longer periods or amounts.

Personal income tax calculation

To determine from which type of payment you need to withhold personal income tax upon dismissal, we apply the current regulations.

The average income indicator is necessary to calculate a number of compensation payments to employees who terminate their employment contract. To determine this indicator, the accountant should be guided by:

• Government Decree No. 922 of December 24, 2007 (to calculate the amount of severance pay);
• The norms of the Labor Code of the Russian Federation when paying for days of unused vacation in the form of compensation.

Calculation of average earnings upon dismissal: purpose

Tasks for which you need to find the value of average earnings:

• the employee applies for severance pay;
• the company is reducing staff;
• an employee dismissed due to redundancy applied for payment of compensation due to him for the period of employment;
• the organization closes;
• the dismissed person did not have time to use the vacation days he had accumulated, compensation is transferred to him for the remaining days;
• You must provide information to the employment service.

Calculation of average earnings for compensation upon dismissal can be aimed at determining the average monthly indicator or daily value. In the first case, the goal is to accrue severance pay or payments for the period of employment, in the second - the basis for the monthly average and payment for unused vacation days. Two-week average earnings are guaranteed to dismissed employees Art. 178 of the Labor Code of the Russian Federation in such situations:

• the working conditions were changed and did not suit the employee, which resulted in dismissal;
• there is a need to transfer to another position based on medical prescriptions, but the employer does not have vacancies with the stated conditions;
• when the location of the organization changes and the employee does not want to move;
• when called up for service.

How to calculate average monthly earnings for severance pay

The unified formula for calculation was approved by Resolution No. 922, according to it:

1. Accruals in favor of the employee for a 12-month period are summed up.
2. The resulting value is divided by the number of days worked in the specified time interval.
3. For severance pay, the total of the daily average is multiplied by the number of working days in the paid period after the date of dismissal.

If the period worked is less than 12 months, then the accumulated amounts of earnings for the actual time of work are taken into account. Average earnings upon dismissal take into account all amounts of accrued wages for days (or hours) worked, bonuses, allowances, and incentive payments. Amounts of vacation pay, sick leave, social and compensation payments with one-time incentives are excluded.

The billing period is equal to the 12 months preceding the month of dismissal. If the expiration date of the employment agreement is fixed on the last day of the month, then this month must be included in the calculation (Letter of Rostrud dated July 22, 2010 No. 2184-6-1). Days spent on a business trip, sick leave or vacation are deducted from the time worked.

How the average salary is calculated during a layoff - here's an example:

• cashier Shatko T.V. was hired on 03/15/15 with a five-day schedule, quit due to reduction on 03/15/2017;
• income for the last 12 months amounted to 511,000 rubles;
• in 2016, an annual bonus was accrued - 7,000 rubles;
• all vacation days have been taken off;
• in January 2017, sick leave was issued - 10 days with payment in the amount of 13,995 rubles;
• in February 2017, 20 days of vacation were taken, vacation pay amounted to 27,883 rubles.

The billing period will be the interval from March 1, 2016 to February 28, 2017. The norm of working days is 247 (according to the production calendar). Calculation of average wages during layoff:

1. 511,000 + 7000 – 13,995 – 27,883 = 476,122 rubles.
2. 247 – 20 – 10 = 217 days.
3. Average earnings = 2194.11 rubles. (476 122 / 217).

Calculation of average earnings upon dismissal after maternity leave - example:

The accountant was on maternity leave from August 1, 2016 to December 18, 2016. From December 20 to September 16, 2019, the order provided for parental leave. In October 2017, the company was liquidated. The calculation period should be the interval from October 1, 2016 to September 30, 2017. During this period, the employee did not have accruals and days included in the calculation.

Clause 6 of Decree No. 922 allows you to change the boundaries of the billing period in such situations - the 12 months that preceded the onset of the decree are taken as a basis. For an employee, this would be the range from August 1, 2015 to July 31, 2016.

How to calculate average daily earnings upon dismissal: vacation compensation

For example, an economist had worked at the company since 2004, and on November 17, 2017, he submitted his resignation. There were no periods in the last 12 months that are excluded from the calculation. The number of unused vacation days is 28. The billing period will be the interval from November 2016 to October 2017. The amount of accrued earnings, taking into account bonuses during this time, amounted to 722,505 rubles.

Average daily earnings are 2054.91 rubles. (722,505/12/29.3).