Both on the Internet, in print media, and in legal systems there are many information materials that teach an accountant how to correctly calculate vacation pay for employees in certain cases. Our material is intended for the employees themselves, for whom quite often the very procedure for calculating vacation pay and, accordingly, the estimated amount of vacation pay due to them is a mystery shrouded in darkness.

Not all employees, for example, are aware that vacation can lead to significant financial losses if taken in months such as January and May. Therefore, despite the reasonableness of adding several days of vacation to public holidays, such a choice may not be financially beneficial for the employee at all.

Below we will consider the theoretical aspects of calculating vacation pay, as well as make calculations that clearly demonstrate when it is profitable to take a vacation, and when it is not at all.

This is especially true in light of the upcoming May holidays - many people prefer not to work on May 6, 7 and 8, but take vacations on these days and get a full spring break as a result. But not everyone realizes how much it will cost them.

In addition, we will try to shed light on the confusing system of transferring days off and their difference from public holidays in order to provide vacations.

A bit of theory

The whole 19th chapter of the Labor Code (Labor Code of the Russian Federation), which is called “Vacations”, is devoted to holidays.

Remember that paid leave must be granted to the employee annually. The right to use leave for the first year of work arises for the employee after six months his continuous work with this employer. But by agreement of the parties, an employee may be granted paid leave before the expiration of six months (Article 122 of the Labor Code of the Russian Federation).

Based on Article 125 of the Labor Code of the Russian Federation, by agreement between the employee and the employer, annual paid leave May be divided into parts. At the same time, at least one of the parts of this vacation must be at least 14 calendar days.

According to Article 114 of the Labor Code of the Russian Federation, employees are provided with annual paid holidays while maintaining their place of work (position) and middle earnings.

The duration of the annual basic paid leave in accordance with Article 115 of the Labor Code of the Russian Federation is 28 calendar days. That is, for a year of work, each employee "earns" 28 days of vacation.

By simple calculations, it is easy to find out that for each month of work, 2.33 days of vacation are due (28 calendar days of vacation / 12 months).

Note:In the length of service, giving the right to annual basic paid leave,not included :

• the time the employee is absent from work without good reason;

• time of parental leave;

• time of administrative leave "at own expense", exceeding 14 calendar days during the working year.

Recall that on the basis of Article 129 of the Labor Code of the Russian Federation wage(worker's wages) is the remuneration for work. Accordingly, wages are accrued to the employee for the time he has worked, i.e. for business days.

This is where the difference between salary and vacation pay lies:

• Salary is paid for hours worked and is calculated on working days.

• Vacation pay is paid for calendar days and is considered by average earnings.

Calculation of average earnings

Average earnings are calculated in accordance with the provisions of:

• article 139 of the Labor Code of the Russian Federation,

• Decree of the Government of the Russian Federation of December 24, 2007 No. No. 922 "On the peculiarities of the procedure for calculating the average wage."

When calculating the average salary, all types of payments (regardless of their sources) provided for by the company's remuneration system are taken into account. These payments include:

1. Salary, including allowances and coefficients:

• by salary, tariffs, piecework, as a percentage of revenue, etc.,

including - in non-monetary form (payment for meals of employees, etc., if this is provided for by the remuneration system).

2. Bonuses and other remuneration related to remuneration for work.

3. Other types of payments related to wages.

Note:All other types of paymentsdo not apply to wages , are not included in the calculation of average earnings.

For example, the following are not included in the calculation:

• bonuses for the holidays (for example, bonuses for the New Year, March 8, etc.).

• allowances and other social payments (maternity, sick pay, etc.).

• present.

• material aid.

• other payments not related to wages.

In any mode of operation, the calculation of the average wage is based on the actual:

• employee's salary,

• time worked by the employee

for 12 calendar months preceding the period during which the employee retains the average wage.

Note:A calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

When calculating average earnings from the billing period excluded time and the amounts accrued during this time (clause 5 of Resolution No. 922), if:

• The employee was paid average earnings (including - while on a business trip).

• The employee was on sick leave or maternity leave and received appropriate benefits.

• The employee was provided with additional paid days off to care for children with disabilities and those disabled since childhood (4 days off, paid by the Social Insurance Fund from the federal budget).

• The employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

If in the previous 12 calendar months:

• the employee was not paid

• no days actually worked (for 12 months or more),

• all 12 months consist of time excluded from the billing period (for example, the employee was on parental leave up to 1.5 years old),

then the average earnings are determined based on the amount of wages actually accrued for 12 calendar months, previous settlement 12 months (clause 6 of Resolution No. 922). If an employee is on maternity leave, the average earnings for calculating vacation pay will be calculated based on the salary that the employee received before he went on maternity leave and parental leave.

If the employee in the previous 24 months:

• no payroll,

• no actual days worked

then the average earnings are determined based on the amount of wages accrued for the days actually worked in the month in which it is calculated (clause 7 of Resolution No. 922).

That is, if an employee has only recently entered the service and has not yet had time to work for 24 months or he was on parental leave for up to 3 years, the average earnings will be calculated based on the current salary.

If the employee:

• no payroll for the previous 24 months,

• no actual days worked in the previous 24 months,

• there are no payrolls in the month in which the average earnings are calculated,

• there are no days worked in the month in which the average earnings are calculated,

then the average salary is determined on the basis of the tariff rate or salary established for him (clause 7 of Resolution No. 922). Usually - based on the salary specified in the employment contract or staffing table.

Vacation pay calculation

Based on Article 139 of the Labor Code of the Russian Federation, the average daily earnings to pay for holidays(and compensation for unused vacations) is considered for the last 12 calendar months. By adding up the amounts of wages (and other payments) for each of these months, we get the total amount of earnings, which is subsequently divided by 12 (months) and 29.4 (average monthly number of calendar days). Thus, the "price of the day" for holiday payments is determined in the vast majority of cases.

Note: In a collective agreement, internal regulations (or other local normative act) can be provided andother periods to calculate the average salary, for example, 3 months. But the use of such a method is possible only if it does not worsen the situation of workers..

This means that when establishing other periods for calculating average earnings, the accounting department must perform the calculation based on the provisions of the Labor Code of the Russian Federation and based on the provisions approved by the company and compare the figures obtained. This is necessary in order to reasonably confirm the absence of a deterioration in the situation of workers.

The formula for determining average earnings when calculating vacation pay:

1. If the previous 12 months have been worked by an employee fully:

2. If the previous 12 months have been worked by an employee not completely:

Where: X- the number of months worked in full. At- quantity spent calendar days in the month (months) worked (worked out) not completely. WITH- the total number of calendar days in the month (months) for each month (months) not fully worked.

The amount of vacation payments is determined by the formula:

Vacation pay examples

Example 1

If we are talking about an employee who works 5 working days a week and at the same time:

• regularly goes to work and does not take long unpaid holidays.

• does not take sick leave (or there are very few of them).

• does not go on business trips (or they are rare and short-term).

• receives the same monthly salary.

then in order to understand how much vacation pay he will receive, it is enough for him to take the amount of his salary and divide by 29.4, and then multiply by the number of vacation days.

Suppose the salary of such an employee is 50,000 rubles. "clean", i.e. this is the amount that he receives monthly "in hand" (the salary in this case will be 57,471.26 rubles.)

Then the price of a vacation day will be 1,700.68 rubles. (50,000 / 29.4), and the amount of vacation pay for 7 calendar days is 11,904.76 rubles. (1700.68 * 7).

If an employee saves vacation pay (not all companies provide employees with such an opportunity), then he can take 5 days of vacation (from Monday to Friday) and then the amount of vacation pay will be 8,503.40 rubles. Thus, an employee can “save” vacation days, but at the same time lose in payments.

Below in Table No. 1 we calculate the price of a working day and the difference between a working day and a vacation day in accordance with.

Table #1

year 2013	Number of working days	The amount of salary "net"	Working day price	Holiday price	Difference
January	17	50 000,00	2 941,18	1 700,68	1 240,50
February	20	50 000,00	2 500,00	1 700,68	799,32
March	20	50 000,00	2 500,00	1 700,68	799,32
April	22	50 000,00	2 272,73	1 700,68	572,05
May	18	50 000,00	2 777,78	1 700,68	1 077,10
June	19	50 000,00	2 631,58	1 700,68	930,90
July	23	50 000,00	2 173,91	1 700,68	473,23
August	22	50 000,00	2 272,73	1 700,68	572,05
September	21	50 000,00	2 380,95	1 700,68	680,27
October	23	50 000,00	2 173,91	1 700,68	473,23
november	20	50 000,00	2 500,00	1 700,68	799,32
December	22	50 000,00	2 272,73	1 700,68	572,05

In Table No. 2, we calculate how much an employee will receive by taking a weekly vacation in each of the months in 2013. From the number of working days for each month, we subtract 5 working days that the employee will normally miss during 7 days of vacation and calculate how much payments (salary + vacation pay) he will receive.

Table number 2

year 2013	Number of working days worked	Amount of salary for hours worked	Vacation	Total "on hand"
January	12	35 294,12	11 904,76	47 198,88
February	15	37 500,00	11 904,76	49 404,76
March	15	37 500,00	11 904,76	49 404,76
April	17	38 636,36	11 904,76	50 541,13
May	13	36 111,11	11 904,76	48 015,87
June	14	36 842,11	11 904,76	48 746,87
July	18	39 130,43	11 904,76	51 035,20
August	17	38 636,36	11 904,76	50 541,13
September	16	38 095,24	11 904,76	50 000,00
October	18	39 130,43	11 904,76	51 035,20
november	15	37 500,00	11 904,76	49 404,76
December	17	38 636,36	11 904,76	50 541,13

As can be seen from Table No. 2, the most “profitable” months for a vacationer are:

• April,
• July,
• August,
• October,
• December.

In September, the employee will remain “with his own people”, while vacation during all other months promises losses.

Example 2

Things are much more complicated if the employee, although working on a 5-day working week, but at the same time:

• happens on long unpaid vacations.

• often takes sick leave.

• often and for a long time is on business trips.

• receives monthly wages.

It is very difficult for such an employee to calculate the exact amount of his income for the previous 12 months, and even more difficult to calculate the amount of calendar days relating to these incomes.

In Table No. 3, we calculate the amount of average earnings for an employee who has joined the company since January. Let's assume that this employee worked completely in January, and was absent due to illness in February and March.

The salary of an employee involves bonuses based on the results of the month.

Table #3

Unfortunately, the calculation of average earnings in this case is unnecessarily time-consuming. Therefore, we propose to use a simplified calculation, realizing that this will lead to some errors in the calculations. As for the "profitability" of the vacation, it will be, with a greater or lesser difference, similar to Example 1.

May holidays

Let's take a closer look at the upcoming May holidays.

According to the Decree of the Government of the Russian Federation of October 15, 2012 No. No. 1048 "On the transfer of days off in 2013", due to the coincidence of public holidays on January 5 and 6 with Saturday and Sunday, and on February 23 with Saturday, the transfer of days off from Saturday January 5 to Thursday May 2, from Sunday 6 January to Friday 3 May and from Monday 25 February to Friday 10 May.

Thus, in the coming May, we will not work from May 1 to May 5 inclusive and from May 9 to 12 inclusive.

There are 31 calendar days in May, 18 working days, 2 holidays and 11 days off.

Two holidays are May 1 and 9 (Article 112 of the Labor Code of the Russian Federation). All other days are weekend transfers and are not considered as holidays in terms of labor law. This circumstance is important, since, in accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of annual paid leave, in the number of calendar days of vacation not included.

Quite another thing is the weekend. They are included in the number of calendar days of vacation. Accordingly, if an employee writes an application for vacation from May 1 to May 10, then he uses 8 calendar days of vacation (May 1 and 9 will not be included in the number of vacation days). Of these, 3 days will fall on weekdays and 5 - on weekends.

In terms of vacation pay, this is a more pleasant option. However, it is completely unsuitable for the majority of workers who value vacation days themselves. Thus, in order to save vacation days, an application for vacation can be written for May 6, 7 and 8 - 3 days.

In Table No. 4 we present the calculation of "losses" with this choice, using the data of Example No. 1 (salary 50,000 rubles "net", the price of a vacation day is 1,700.68 rubles).

Table No. 4

As can be seen from the table above, the "cost" of a May vacation for 3 working days will be 3,231.29 rubles.

And now let's consider another option for connecting a short vacation and the May holidays - 2 days of vacation are taken at the end of April (29 and 30). Thus, the last 2 weekends of April are added to 2 vacation days and 5 days of the first May holidays. It turns out a vacation 9 days long, as well as saving money and 1 vacation day.

The calculation of the "cost" of such a vacation is presented in Table No. 5.

Table number 5

As can be seen from Table No. 5, the "cost" of the April vacation for 2 working days will be 1,144.09 rubles. (plus one vacation day at the price of 1,700.68 rubles is saved), which is much more profitable than the May vacation:

• savings on payments RUB 2,087.20 + vacation day savings RUB 1,700.68 = 3,787.88 rubles. saving everything.

Choose your vacation dates to your advantage!

How to calculate the amount of vacation pay and wages due during the May holidays yourself

If you take a vacation for 5 days in May, then, of course, you get more vacation pay than 3 days. But on the other hand, 2 vacation days will be used, which could come in handy later. Therefore, in our opinion, it is logical to take more vacation days if you have a lot of vacation days that you have not taken before.

In general, you can easily calculate the amounts due yourself.

1. We take the salary for the month (if it is different every month, we take something in between) and divide it by 18 working days in May - we get the price of a working day in May.

2. We divide the same amount of salary as in paragraph 1 by 29.4 - we get the price of a vacation day.

3. We look and choose the days for which we will take a vacation. Then we look at how many working days there will be on this vacation (May 1 and 9 are holidays, they will not be included in vacation days, but all the rest are days off and can become vacation days).

4. From the 18 working days of May, subtract those working days that you will rest. We multiply the received number of days by the price of a working day (see point 1). We receive the amount of salary for May, for hours worked.

5. We multiply the number of vacation days by the price of a vacation day (see paragraph 2). We get vacation pay.

6. We add item 4 and item 5 - we get the amount of payments (salary + vacation pay) for May. Compare with your regular salary and look at the difference.

Have a good holiday everyone!

At first glance, the algorithm for calculating the average earnings for a vacation is simple. However, in practice, many nuances must be taken into account. For example, whether the employee has fully worked out the billing period, whether he received a bonus, or whether his salary was increased. Consider the procedure for determining the amount of vacation pay in these cases using specific examples.

The employer is obliged to provide employees with annual leave while maintaining their place of work (position) and average earnings. The procedure for calculating average earnings for these purposes is regulated by the Labor Code and the relevant Regulations. Consider both the general rules for calculating vacation pay and the procedure for calculating them, taking into account various features.

General rules for calculating vacation pay

To calculate vacation pay, you must first determine the billing period. According to labor law, this is 12 calendar months preceding the employee's vacation. In this case, the calendar month is the period from the 1st to the 30th (31st) (in February - to the 28th (29th)) inclusive. For example, an employee goes on annual paid leave in June 2010. The settlement period will be from June 1, 2009 to May 31, 2010.
Next, you should calculate the amount of payments accrued to the employee during this time. It includes all payments provided for by the wage system in force at the given employer, regardless of the source of their financing. Their specific list is established by paragraph 2 of the Regulations. The calculation should include not only the amount accrued on the basis of the salary established for the employee, the tariff rate or the piece rate, but also all other components of the salary: additional payment for work on holidays and weekends, overtime work, night work, combination of positions, district coefficients, etc. Premiums are taken into account in a special order, which we will discuss below. Payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, rest, etc.), for the calculation of average earnings are not taken into account.
Dividing this indicator by 12, and then by 29.4 (average monthly number of calendar days), we find the average daily earnings. The amount of vacation pay can be calculated by multiplying the average daily earnings by the number of calendar days of vacation.

Example
Employee Petrova M.I. goes on vacation lasting 14 calendar days from 04/05/2010. For each of the 12 months preceding the vacation, she was paid a salary of 30,000 rubles.
The amount of vacation pay due to employee Petrova M.I. will be:
30 000 rub. x 12 months : 12 months : 29.4 x 14 days = 14,285.71 rubles.

The procedure for calculating vacation pay becomes more complicated if the employee has not fully worked out one or more months of the billing period, or if the employee was absent from work for some reason during part of this period. For example, an employee uses vacation for the first working year and has not yet worked for this employer for 12 calendar months. In addition, such a situation may arise when an employee in the billing period:

When calculating average earnings, all these periods of time are excluded from the billing period, and the amounts accrued for them are not taken into account in the calculation. In these cases, the average daily earnings are determined as follows. First, they calculate how many calendar months in the billing period the employee worked in full, and multiply this value by 29.4. Then 29.4 is divided by the number of calendar days in each month not fully worked, and multiplied by the number of calendar days in that month's hours worked. All results are added up. And, finally, the amount of actually accrued wages for the billing period is divided by the resulting number.

Example
Employee Chislov Yu.A. granted annual paid leave for 7 calendar days from 06/07/2010. His monthly salary is 16,000 rubles. From 04/05/2010 to 04/19/2010, the employee was ill, and he received an allowance in the amount of 10,909.05 rubles. This month's salary was:
16 000 rub. : 175 hours x 87 hours = 7,954.29 rubles
The settlement period is from 06/01/2009 to 05/31/2010.
The number of calendar days falling on the hours worked in the billing period is equal to:
29.4 x 11 mo + 29.4: 30 days x 15 days = 338.1 days
Average daily earnings Chislov Yu.A. to calculate vacation pay will be:
16 000 rub. x 11 months + RUB 7,954.29 : 338.1 days = 544.08 rubles.
Vacation:
RUB 544.08 x 7 days = 3808.56 rubles.

In practice, situations are not uncommon when a specialist goes on vacation, having not fully worked out the billing period. Indeed, the employee’s right to leave for the first working year arises after 6 months of continuous work with this employer, and by agreement of the parties, leave can be granted even before the expiration of this period. In this case, vacation pay is calculated according to the rules described above. It is necessary to determine the number of calendar months and days falling on the time worked, in the interval from the moment of employment until the end of the billing period. It is not necessary to take into account the time worked and earnings received from the previous employer.

Example
Employee Suhoruchenko S.V. was hired on 02/01/2010. She received a monthly salary of 20,000 rubles. From May 15, 2010, she goes on vacation for 14 calendar days.
The average daily wage is:
20 000 rub. x 3 months : (3 months x 29.4) = 680.27 rubles
The amount of vacation pay due to employee Sukhoruchenko S.V. will be:
RUB 680.27 x 14 days = 9,523.78 rubles.

And how to calculate vacation pay if the employee did not work during the entire billing period and wages were not accrued to him? Such a situation may arise, for example, when a woman was first on maternity leave, then on parental leave, and immediately after that she went on regular paid leave. Then, to calculate the average earnings, they take the last 12 calendar months during which the salary was paid. Further, the calculation of vacation pay is carried out in the usual manner. If there was no earnings either in the billing period or before it, the salary for the days worked in the month of going on vacation is taken into account. If, before going on vacation, the employee has not worked a single day, then the average earnings are determined based on the salary established for him.
By agreement between the employer and the employee, the latter may be assigned a part-time work week or part-time work day. When working under such conditions, the employee is paid in proportion to the time worked by him or depending on the amount of work performed. However, vacation pay for such employees is calculated in the usual manner described above.
It is necessary to take into account only the actual payments accrued in favor of the employee. The main thing is that the employee works all the days according to the schedule of a part-time work week, then it is considered that he has worked out the month in full.

Example
The employee of LLC "Active" Ivanov S.A. from 09.08.2010 the next leave of 28 calendar days was granted. The salary of an employee is 20,000 rubles. From 07/01/2010, at his personal request, a four-day working week was established for a specialist with a payment of 15,000 rubles. per month.
Billing period - from 01.08.2009 to 31.07.2010.

(20,000 rubles x 11 months + 15,000 rubles) : 12 months : 29.4 \u003d 666.10 rubles.
The amount of vacation pay due to Ivanov S.A.:
RUB 666.10 x 28 days = RUB 18,650.80

By general rules vacation pay is also calculated for those employees who have a summarized record of working time, as well as part-time workers.

Features of calculating vacation pay

The procedure for calculating average earnings has certain specifics if:

• salaries increased in the organization (branch, structural subdivision);
• the employee was paid any bonuses.

The average salary of an employee, calculated to pay for vacation, should increase if, in general, the size of tariff rates, salaries, and monetary remuneration for the organization (branch, structural unit) increased. And if the employee's salary increased due to the fact that new allowances, bonuses were introduced, or their size increased, but at the same time the size of tariff rates, salaries, and monetary remuneration remained at the same level? In this case, there is no increase in average earnings.
Suppose salaries in the organization have increased. Then it is necessary to find the coefficient of indexation of average earnings. It is determined for each employee individually as the ratio of his salary after the last increase to the salaries of each month of the billing period. If salaries have increased several times, you will get several coefficients. When calculating the multiplying factor, one should take into account not only the increase in salary, but also the simultaneous change in size monthly payments salary, when any. We wrote more about the calculation of average earnings in this case in "AB" N 1, 2010 on p. 20.
The order of indexation of vacation pay depends on the period in which the salary increase was. The first option is during the billing period. The second - after the billing period, but before the vacation. The third is during the holidays. In the first case, the payments accrued to the employee before the increase in salaries are increased by the coefficient.

Example
Since 05/01/2010, all employees of the organization have increased salaries. Salary Petrova A.I. before the corresponding increase was 40,000 rubles, after - 50,000 rubles. From 06/01/2010 to 06/15/2010 (14 calendar days), the employee was granted annual paid leave.
The billing period from 06/01/2009 to 05/31/2010 has been fully worked out.
Indexation coefficient of average earnings A.I. Petrova will be:
50 000 rub. : 40 000 rub. = 1.25
The average daily earnings of an employee, taking into account the increase, is equal to:
(40,000 rubles x 1.25 x 11 months + + 50,000 rubles) : 12 months : 29.4 \u003d 1700.68 rubles.
Vacation:
RUB 1700.68 x 14 days = 23,809.52 rubles.

If salaries increased after the billing period, but before the start of the employee's vacation, the average earnings calculated for the billing period increase.
If the increase in salaries occurred already during the vacation period, then only part of the vacation pay from the date of the change in salaries is subject to indexation.

Example
Let's use the conditions of the previous example. Suppose that the salary increase occurred on 06/04/2010.
Consequently, only payments for 11 days of rest in June are subject to indexation.
The average daily earnings of Petrova A.I. will be:
40 000 rub. x 12 months : 12 months : 29.4 \u003d 1360.54 rubles.
Holiday pay amount:
RUB 1360.54 x 14 days = 19,047.56 rubles.
The amount of vacation pay for part of the vacation from 06/01/2010 to 06/03/2010:
RUB 1360.54 x 3 days = 4081.62 rubles.
The amount of vacation pay for part of the vacation from 06/04/2010 to 06/15/2010, taking into account indexation:
RUB 1360.54 x 11 days x 1.25 \u003d 18,707.43 rubles.
The amount of vacation pay to be paid when leaving the vacation:
4081.62 + 18,707.43 - 19,047.56 = 3,741.49 rubles.

If the employee's earnings for the billing period consisted not only of salary, then do all payments accrued before the salary increase need to be indexed? No, not all. You need to increase only those amounts that are set for salary in a fixed amount as a percentage or in multiples. Those payments that are set for salary in a range of values ​​or in absolute amount are not indexed.
What if the employee was paid a bonus? First of all, you need to find out the date of its accrual.
All bonuses, except for annual ones, are taken into account when calculating average earnings only if they are accrued in the billing period. Annual bonus is taken into account regardless of the time of its accrual, but only if it is due to the employee for the calendar year preceding the vacation. Then you need to see how 12 calendar months have been worked out before the vacation. If the billing period has been fully worked out, then all bonuses are included in the calculation in full. If the employee was absent from work for part of the billing period, then bonuses should be taken into account in proportion to the time worked in the billing period. The exception is such bonuses that are accrued for the time falling on the billing period, and taking into account the actual working out in it.
One-time bonuses not provided for by the wage system (for example, amounts issued for holidays, anniversaries, etc.) are not taken into account.

Example
Employee Ivanov M.A. granted annual paid leave for 7 calendar days from 06/14/2010. His monthly salary is 40,000 rubles. According to the results of work for 2009, the employee was awarded a bonus, provided for by the regulation on bonuses, in the amount of 60,000 rubles.
The billing period from 06/01/2009 to 05/31/2010 has been fully worked out (the employee was on sick leave from 09/01/2009 to 02/28/2010).
The part of the bonus for 2009, taken into account when calculating the average daily earnings, will be:
60 000 rub. : 249 days x 128 days = 30,843.37 rubles.
Average daily earnings will be:
(40,000 rubles x 6 months + 30,843.37 rubles) : 6 months : 29.4 \u003d 1535.39 rubles.
The amount of vacation pay due to Ivanov M.A.:
RUB 1535.39 x 7 days = 10,747.73 rubles.

Vacation history

The appearance of the concept of "vacation" in labor relations is associated with the signing by Lenin on June 14, 1918 of the decree "On holidays". According to this document, employees and employees of all spheres of labor who have worked for at least 6 months with their employer were entitled to a two-week vacation. At the same time, the material content was given forward. If the employee did not take the whole vacation, then the unused days were not paid to him. In addition, employees were prohibited from working for other employers during their holidays. In 1936, under Stalin, the minimum vacation time was reduced to 6 days. However, already in 1972 it was installed in 24 working days. Since 2002, leave has been calculated - according to the recommendation of the European Social Charter - in the amount of 28 calendar days.

Article review:
A.G. Kikinskaya,
legal consulting service GARANT,
legal adviser

1 st. 114 Labor Code of the Russian Federation

2 tbsp. 139 of the Labor Code of the Russian Federation

3 Regulation, approved. fast. Government of the Russian Federation dated December 24, 2007 N 922 (hereinafter referred to as the Regulation)

4 tbsp. 139 of the Labor Code of the Russian Federation

5 p. 3 Regulations

6 item 5 of the Regulations

7 art. 122 of the Labor Code of the Russian Federation

8 pp. 9 and 19 Regulations

At the enterprise, the accountant often has to calculate payments to employees based on their average earnings. In this case, depending on the payment, the calculation may differ. For example, the average earnings for sick leave are considered according to one rule, and for vacation pay according to others. In a special way, the average earnings for the employment center for the assignment of unemployment benefits are considered. In the article, we have collected situations when you have to calculate the average earnings, the calculation rules are given depending on the type of payments and calculation examples.

When calculating which employee benefits, average earnings are used:

• hospital allowance accrued according to a sheet from a medical institution;
• maternity allowance, calculated at the request of the pregnant woman;
• monthly payment for child care up to 1.5 years;
• holiday pay - paid when going on basic or additional leave;
• vacation compensation accrued upon dismissal for all unspent days or when additional days are replaced with money;
• severance pay– calculated for employees being laid off;
• for the employment center - at the request of the dismissed person for the correct calculation of unemployment benefits;
• payment for business trips;
• other cases of maintaining average earnings - for example, during downtime, forced absenteeism, passing a medical examination, advanced training, while acting as a blood donor, etc.

That is, there are a lot of cases when it is required to calculate the average earnings. The rules may vary depending on the type of payout.

There are several groups of payments for which the average earnings are calculated according to similar rules:

• sick leave, maternity, leave up to 1.5 years of the child - the calculation is carried out for 2 calendar years;
• vacation pay, vacation compensation - the calculation is carried out for the last 12 calendar months;
• for the employment center - the calculation is performed for the last 3 months before the dismissal;
• severance pay - the calculation is carried out for the last 12 months -;
• preservation of earnings in the average value for periods of absence - calculations are also carried out for the last year.

If you need to calculate the amount of sick leave allowance for a sick leave, then you need to calculate the average daily earnings, then multiply by the number of sick days and by the percentage of payment corresponding to the length of service.

The calculation of the average earnings is carried out according to the following rules:

Step 1. Sets the period for which the calculation is to be carried out.

For an allowance for sick leave a period of two years is taken. It is important that they are calendar and go before the year when the disability certificate is issued. For example, with an open sick leave in March 2018, the estimated period is 2016 and 2017. completely from January 1 to December 31, and 2018 itself does not appear in the calculation.

Step 2 The total earnings for the period from step 1 are calculated.

To do this, add up all issued for the biennium cash from which accounting deducted insurance premiums at a rate of 2.9% (on VNiM). It is impossible to take income in excess of the marginal base for social contributions in a year - this is an important limitation. For example, for 2016 you cannot take an annual income of more than 670 thousand rubles, for 2017 - more than 718 thousand rubles.

Step 3 It turns out whether excluded periods fell into the billing period

With regard to the calculation of sick leave benefits, these are not established.

Step 4. The average earnings for 1 day are calculated.

The formula is:

Average earnings = (Payments for 1 year +Payments for 2 years) / 730,

730 is the total number of days in the biennium. Please note that 730 is always taken, regardless of how many days were actually in the calculation period, whether there was a leap year.

For maternity leave

Similarly, the average earnings are calculated for the maternity benefit, which is also calculated on the sick leave. The only exception is non-accountable periods. These days must be subtracted from the total number of days of the calculation period.

The formula then becomes:

Average earnings = (Payments for 1 year + Payments for 2 years) / ((730 or 731) - Not counted days),

Please note: the actual number of days in the billing period is taken, taking into account the presence of a leap year.

Which days are not taken into account for maternity benefits:

• past maternity;
• sick leave allowances;
• vacation periods up to 1.5 or 3 years of the child.

For child care allowance

Another type of payment, for which the average earnings are calculated according to similar rules for 2 years, is the care payment for up to 1.5 years.

The calculation of daily earnings on average is carried out exactly according to the formula given for maternity benefits.

Calculation example for sick leave

Let's calculate the average earnings for a disability certificate opened on 04/05/2018 for 10 days. The employee was employed in the company from March 12, 2016 to the present day. In 2016, 387,000 were earned, in 2017 - 734,000 (we will take into account only 718,000, since amounts earned above this amount are not taken into account).

The calculation period is full 2016 and 2017. There are no excluded periods, we will divide the total earnings by 730, despite the fact that in 2016 the employee did not work from January 1 to March 11.

• Average earnings per day \u003d (387000 + 718000) / 730 \u003d 1513.7 rubles.

Average earnings for calculating vacation pay

The second group includes the calculation of the average daily earnings for vacation pay, and compensation for non-holiday days can also be included here.

The step-by-step calculation procedure is similar to the one above.

Step 1. Settlement period.

To calculate vacation payments, this is 12 months - calendar months are taken from 1 to the last day.

For example, if the date of going on vacation is 11/21/2017, then the calculation must be carried out for the period from 11/01/2016 to 10/31/2017.

Step 2 total income for the period.

All payments are cumulative, except:

• vacation pay for past periods;
• travel expenses;
• all social benefits, including sick leave, maternity, care for up to 1.5 years;
• dividends;
• compensations of various types (for food, travel and accommodation, sanatorium rest and treatment);
• rewards for prize-winning places in competitive events, bonuses on the occasion of anniversaries and other payments not related to wages.

Step 3 periods not counted.

Those are available, do not include in the estimated period:

• business trips;
• vacations - basic, additional, without maintenance, maternity leave, for care up to 1.5 years, educational;
• illnesses with a sick leave;
• exemption from labor leaving the place and pay for the worker.

In the months in which the indicated periods were, it is necessary to separately calculate the number of hours actually worked, this is done according to the formula:

Days in partial months = (Worked actually in days/Calendar number of days) *29.3.

All other months where there were no such events are considered complete, and the number of days in them is recognized as equal to 29.3

Step 4 Calculation of the average daily earnings.

The formula looks like:

Average earnings \u003d Income for the period / Worked time in days.

Time worked in days = Number of full months * 29.3 + Days in partial months.

Vacation pay calculation example

It is necessary to calculate the average earnings for 1 day for vacation pay, if the employee goes on vacation on April 12, 2018, for the period from 04/01/2017 to 04/31/2018 he earned 538,000. During this period there was a vacation of 14 calendar days in July, sick leave - 3 days in September and a business trip - 10 days in November.

• Worked in partial months = 17*29.3/31 + 27*29.3/30 + 20*29.3/30 = 61.97 days
• Worked total period for the billing period = 9 * 29.3 + 61.97 = 325.67 days.
• Average earnings \u003d 538000 / 325.67 \u003d 1651.98 rubles.

Average earnings for the last three months for a job center

An accountant may be faced with the calculation of average earnings and to submit information on a laid-off employee to an employment center. Based on the average income for the last three months, the amount of unemployment benefits is determined.

The general calculation scheme is similar.

Step 1. Settlement period.

These are three calendar months that come before the month in which the termination of employment is formalized. For example, if an employee was fired on April 18, 2018, the calculation must be carried out for the period from January 1 to March 31. If he is fired on the last day, then the month of dismissal can be taken into account.

Step 2 Income for the period

All payroll payments. Not taken into account:

• various compensations;
• social benefits;
• travel allowances;
• vacation pay, including compensation for unspent vacation.

Step 3 Periods not taken into account

Don't need to consider:

• vacation periods with and without payment;
• business trips;
• allowances - on sick leave, including maternity leave, for child care;
• exemption from work with the abandonment of earnings.

The number of such days is subtracted from the number of actually worked days for three months.

If all three last months consist only of the indicated unaccounted periods, then to calculate the average earnings, you need to take the three months preceding them.

Step 4 Average earnings

The formula is:

Average earnings = (Payments for 3 months / Number of days worked for 3 months) * (Number of working days for 3 months according to the schedule / 3).

Calculation example for job center

It is necessary to calculate the average earnings for three months to submit data to the employment center, where the dismissed worker registers in order to receive unemployment benefits. The dismissed employee stopped working in the company on 11/13/2017. The calculation is carried out for the period from 01.08 to 31.10, 2017. Earned during this period 112,000 rubles. In October, he took leave without pay for 7 days. The work schedule of the organization is 5 working days a week for 8 hours.

• The number of working days according to the schedule of the organization for three months = 66.
• The number of days worked for the same period = 59.
• Average earnings \u003d (112000 / 59) * (66 / 3) \u003d 41672.71 rubles.

Average earnings while away from work

SZ = SZ for 1 day * Days of the period of absence from work

SZ for 1 day = Income for the billing period / Days worked for this period

Income includes wages and does not include:

• vacation pay;
• various types of compensation;
• social welfare payments insurance coverage- sick leave, maternity, for a child under 1.5 years old and others;
• travel and other periods of absence.

Days worked include days the employee was at work and does not include:

• days of disability;
• being on vacation;
• stay on business trips;
• other days of absence, when earnings were saved or not.

According to such rules, payment of average earnings is calculated for periods of absence, the reasons for which were a business trip, donation, downtime, training, forced absenteeism, etc.

Business trip

Note: Average earnings are saved only on working days, not saved on weekends. They only pay per diem.

SZ \u003d SZ for 1 day * Working days of a business trip

Working days are the time at the destination and in transit, expressed in working days (calendar holidays are not taken into account).

Example:

The employee was sent on a business trip for 5 days - from October 14, 2017 (Saturday) to October 18, 2017 (Wednesday). The company's work schedule is 5 days a week. An employee was on 28 days of paid leave in July. He earned over the past year - 349,000, vacation pay 30,000.

• The calculation period is from 10/01/2016 to 09/30/2017.
• Worked out for the period = 191 working days.
• Vacation pay is not taken into account.
• SZ for 1 day = 349000 / 191 = 1827.23
• SZ for the duration of a business trip = 1827.23 * 3 = 5481.69 (average earnings for weekends on business trips are not saved).

What mistakes are made when calculating the average earnings

Mistake 1. The wrong billing period is taken.

For most payments, 12 calendar months are taken. For sick leave payments, for payments in connection with pregnancy and maternity, 2 calendar years are taken. For unemployment benefits - 3 calendar months.

Mistake 2. Included in income are payments not related to wages.

When calculating the total earnings, it is not necessary to take those amounts that are accrued to the employee in connection with events that are not related to the labor process. For example, here you can include all social payments, compensation accruals, vacation payments.

Mistake 3. Unaccounted days are not excluded from the billing period

Excluded periods are absent only due to disability, in all other cases there are such periods. As a rule, these are all those days when the employee did not perform labor duties - all types of rest, forced absenteeism, exemptions from work, disability, stay on maternity leave.

When determining the 12-month period within which residency is established, taxpayers may have the following questions:
1. Should these 12 months be in one calendar year?
2. Should these 12 months be calendar months?
3. On what date should a period of 12 months be determined?
Regarding the first question, we note that when determining the 12-month period, it does not matter whether these 12 months fall within the same calendar year or not. The main thing is that they go sequentially one after another (clause 2, article 207 of the Tax Code of the Russian Federation).
Thus, the specified period can refer not only to the 12-month period of the current calendar year, but also to any continuous 12-month period, including those that began in one calendar year and continue in another.
This is also explained by the regulatory authorities (Letters of the Ministry of Finance of Russia dated 04.26.2012 N 03-04-06 / 6-123, dated 04/05/2012 N 03-04-05 / 6-444, dated 07.14.2011 N 03-04-06 / 6-170, dated July 14, 2011 N 03-04-06 / 6-169, dated May 25, 2011 N 03-04-06 / 6-122, Federal Tax Service of Russia for Moscow dated October 2, 2009 N 20-15 / 3 /103021@, dated April 28, 2009 N 20-15/3/041871@).

For example, in order to determine on November 1 of the current year whether individual tax resident of the Russian Federation, you need to consider the period from October 31 of the previous year to October 31 of the current year inclusive.

As for the second question, the answer to it, as well as to the first question, will be negative. After all, paragraph 2 of Art. 207 of the Tax Code of the Russian Federation does not contain a requirement that 12 consecutive months correspond to calendar months.
Therefore, it is not necessary that the period of 12 months begins to run, for example, from July 1, 2013 and ends on June 30, 2014 (clauses 2, 5, article 6.1 of the Tax Code of the Russian Federation).
The Ministry of Finance of Russia, in its clarifications, also indicates that 12 months do not have to be calendar months (Letters of March 26, 2010 N 03-04-06 / 51, October 29, 2009 N 03-04-05-01 / 779, July 17, 2009 N 03-04-06-01/176, dated 07/25/2008 N 03-04-06-01/232, dated 06/10/2008 N 03-04-06-01/162, dated 05/05/2008 N 03-04- 06-01/115). Similar clarifications are contained in the Letters of the Federal Tax Service of Russia dated 25.06.2009 N 3-5-04 / 881@, the Federal Tax Service of Russia for Moscow dated 24.07.2009 N 20-15 / 3 / 076408@.
Thus, we believe that when determining the tax status of an individual, any continuous 12-month period is taken into account.
However, we note that the Moscow tax authorities in a number of Letters cited the opposite point of view, according to which it is necessary to take into account calendar months (Letters of the Federal Tax Service of Russia for Moscow dated 02.10.2009 N 20-15 / 3/103021@, dated 04.28. /3/041871@, dated 01/30/2009 N 18-15/3/007427@, dated 12/29/2008 N 19-12/121898, dated 06/24/2008 N 28-10/059251, dated 04/02/2008 N 28-11 /031542). It is noteworthy that the Ministry of Finance of Russia expressed a similar position in one of the letters (Letter dated March 29, 2007 N 03-04-06-01/94).

For example, the Alpha organization will pay employees quarterly bonus October 20, 2014 At the same time, not every employee actually stays on the territory of the Russian Federation for 183 or more calendar days within 12 consecutive months. This means that income in the form of a bonus paid to employees who are tax residents must be taxed at a rate of 13% (clause 1 of article 224 of the Tax Code of the Russian Federation), and for employees who are not tax residents - at a rate of 30% (clause 3 of article 224 of the Tax Code of the Russian Federation).
In turn, the Alpha organization is a tax agent and is obliged to calculate and withhold income from the amount of payments for each payment to employees (clauses 1, 4, article 226 of the Tax Code of the Russian Federation). To do this, it is necessary to determine the tax status of each employee on the date of payment of income in the form of a bonus to him.
Thus, on October 20, 2014, the organization must determine the number of calendar days that each of the employees spent in the Russian Federation in the 12 months preceding this date. The beginning of the specified 12-month period falls on October 20, 2013, and the end - on October 19, 2014 (clauses 2, 5, article 6.1 of the Tax Code of the Russian Federation).

Note
You will learn more about who tax agents are and in what order they perform their duties in Ch. 9 "Procedure for Calculation and Payment by Tax Agents". You will learn about rates in Chap. 7 "Tax rates".

As can be seen from the example, the establishment of the residence of an individual is necessary for the correct calculation and payment to the budget.
Therefore, in our opinion, when determining the date that must be preceded by 12 consecutive months, one must proceed from the procedure for paying the amount to the budget, namely:
1) if the tax on the income of an individual is withheld and paid to the budget by a tax agent before the expiration of tax period, then the date from which you want to count down the 12-month period will be the date of payment of income. Additionally, see Letters of the Ministry of Finance of Russia dated July 14, 2011 N 03-04-06 / 6-170, dated July 14, 2011 N 03-04-06 / 6-169, dated May 19, 2011 N 03-04-06 / 6-117 , Federal Tax Service of Russia dated 08.30.2012 N OA-3-13/3157@, Federal Tax Service of Russia for Moscow dated 07.24.2009 N 20-15/3/076408@. At the same time, at the end of the year, the final tax status of the taxpayer is determined (Letters of the Ministry of Finance of Russia of 19.03.2013 N 03-04-06 / 8402, the Federal Tax Service of Russia for Moscow of 29.07.2009 N 20-15 / 3 / 078295@);
2) if an individual pays tax on his income independently on time after the expiration of the tax period, then the tax status is calculated as of the end of the tax period. That is, the days the taxpayer was in the territory of the Russian Federation before the start of the tax period and after its end are not taken into account (Letters of the Ministry of Finance of Russia of 04.25.2011 N 03-04-05 / 6-293, the Federal Tax Service of Russia of 08.30.2012 N OA-3-13 / 3157@).

E.A. answered the questions. Shapoval, lawyer, Ph.D. n.

Filling out a certificate to the employment service for a former employee

We have already told you in what terms and what kind of salary certificate for registration at the employment center to issue to a resigning employee.

And now we will answer questions about filling in information about earnings and the period of work in such a certificate.

Earnings for the labor exchange are calculated according to special rules

S.A. Gordeeva, Smolensk

Can I indicate in the certificate for the employment center the average earnings of the employee, on the basis of which we calculated his severance pay upon dismissal?

: No, because the average salary for filling out a certificate for the employment center is calculated according to special rules m Order, approved. Decree of the Ministry of Labor of August 12, 2003 No. 62 (hereinafter - Procedure No. 62). Therefore, for the employment service, the average earnings will have to be calculated separately.

What earnings to indicate in the certificate if the salary was not accrued

ON THE. Orlova, Kaluga

The employee asks for a salary certificate for the employment agency. Due to financial difficulties, his salary has not been accrued for the last 4 months. What kind of income should be indicated?

: If an employee works, you are obliged to accrue and pay him salaries from articles 22, , 129 of the Labor Code of the Russian Federation. Moreover, the salary cannot be lower than the minimum wage (now - 5965 rubles), provided that the norm of working hours is worked out per month Art. 133 of the Labor Code of the Russian Federation. In addition, the salary that you were obliged to accrue to the employee must be indicated in the employment contract with him. Therefore, if the employee worked, then in the certificate you must indicate the average earnings calculated on the basis of the salary that you were obliged to accrue and pay to him.

FROM AUTHENTIC SOURCES

Deputy Head of the Department of Financial Planning and Social Payments of the Department of Labor and Employment of the Population of Moscow

“ The salary for the time actually worked must be accrued to the employee in any case (even if it is not paid in violation of the law) Art. 129 of the Labor Code of the Russian Federation. Therefore, in the certificate, the employer must indicate the average earnings calculated on the basis of the salary accrued to the employee for the hours worked.

We determine the billing period if the woman was on maternity leave

HELL. Sidorova, Kazan

The employee is on leave to care for a child up to 3 years and does not work. She went on maternity leave from 03/26/2012. In June 2015, she resigns of her own accord. What billing period should be taken to calculate the average earnings for the labor exchange?

: Since your employee, both in the billing period (March - May 2015) and in the previous period equal to the billing period (December 2014 - February 2015), had no days worked and earnings, then for the calculation you need to take 3 months preceding the period when earnings were lost, that is, 3 months before the month of the start of maternity leave Clause 5 of Order No. 62. In your case it is December 2011, January and February 2012.

We calculate earnings for six days

L.I. Volkov, Novosibirsk

Our organization works on a six-day basis. How to calculate the average earnings of an employee with a salary of 20,000 rubles, if he did not have exclusion periods within 3 months before his dismissal (he quit on June 22, 2015)?

: Earnings are calculated like this Clause 7 of Order No. 62.

For the period March - May 2015, the average earnings of your employee will be 20,000 rubles. (20,000 rubles x 3 months / 74 days x 74 days / 3 months).

We calculate earnings when working according to the schedule "day after three"

A.I. Vasilyeva, Kolomna

The employee works according to the schedule "day after three". His salary for 3 months before his dismissal (April - June 2015) amounted to 83,000 rubles, and the hours worked - 432 hours. The standard working time for an employee is 40 hours a week. What is the average salary to indicate in the certificate for the labor exchange?

: The average earnings with summarized accounting is calculated as follows Clause 8 of Order No. 62.

The average earnings of your employee amounted to 31,060.96 rubles. (83,000 rubles / 432 h x 485 h / 3).

We indicate in the certificate the vacation at our own expense

O.I. Proskurin, Moscow

The employee has worked in the organization for 6 months. Of these, he worked for 2 months, and 4 - was on vacation at his own expense. Now he quits and asks for a certificate for the labor exchange. Is it necessary to indicate in the certificate the period of vacation without pay?

: Those who had a paid job before the onset of unemployment are entitled to unemployment benefits. paragraph 1 of Art. 33 of the Law of 19.04.91 No. 1032-1 (hereinafter - Law No. 1032-1):

• <или>at least 26 weeks on a full-time basis (full working week);
• <или>on a part-time basis (part-time work week) converted to 26 weeks with full-time work (full work week).

Therefore, employment centers in some regions require that the number of paid weeks of work, as well as unpaid periods, be indicated in the certificates, and in some - also the number of working days per week and the number of working hours per day on a full and part-time basis. In Moscow, you need to indicate in the certificate Appendix No. 1 to the Order of the Department of Labor and Employment of Moscow No. 638 dated November 6, 2014 (Attention! PDF-format):

• the period of work in your organization from the day of employment to the day of dismissal. These dates must match in the certificate and in the work book;
• the number of working days and hours per week;
• vacation period without pay.

We determine the period of work if the woman was on maternity leave

I.I. Pivneva, Moscow

Our employee leaves at the end of parental leave up to 3 years. Should I include maternity leave and parental leave during paid employment?

: Maternity leave is included in paid employment. After all, a woman does not work for a good reason and receives benefits during this time at the expense of the FSS articles 255, 256 of the Labor Code of the Russian Federation. But leave to care for a child up to one and a half and up to 3 years does not need to be indicated articles 255, 256 of the Labor Code of the Russian Federation; Articles 11, 11.1 of the Law of December 29, 2006 No. 255-FZ.

FROM AUTHENTIC SOURCES

“The period of paid work excludes leave at one's own expense, leave to care for a child up to one and a half and up to 3 years, downtime due to the fault of the employee, absenteeism, including weekends and non-working holidays falling on these periods. These periods must be reflected in the certificate.

However, if a woman worked part-time during such leave, then it is counted in the period of paid work.

How to determine the period of paid work

M.A. Yudin, Krasnodar

An employee who worked 40 hours a week asks for a certificate for the employment center according to the submitted sample. In it, in addition to earnings, it is required to indicate the number of calendar weeks of paid work before dismissal for the last 12 months of work. How to determine their number if the employee was fired on 06/01/2015? Can we not include this information in the certificate?

: To get an answer to the second question, we turned to the Department of Labor and Employment of Moscow.

FROM AUTHENTIC SOURCES

“ The number of paid weeks during the 12 months prior to termination is counted back in calendar weeks from the date of termination. In this case, non-working holidays and weekends are taken into account in the calculation.

If the information on the period of work and periods that are not taken into account when calculating the weeks of paid work is correctly indicated in the certificate, but the number of weeks during this time is not indicated, then such a certificate can be accepted.

Department of Labor and Employment of the Population of Moscow

Therefore, to determine the period of paid work, you need to count 12 months from the date of dismissal, including this date. In your case, this is the period from 06/02/2014 to 06/01/2015. During this period, you need to indicate the periods in which the employee did not receive anything for his work, if any. paragraph 1 of Art. 30 of Law No. 1032-1. If there were no such periods, then indicate 52 calendar weeks.

How to reflect part-time work in the certificate

ON THE. Konovalova, Barnaul

The employee left on 06/29/2015. We give her a certificate for the labor exchange. She has been working for us for the past year on a part-time basis 4 days a week for 4 hours at a rate of 40 hours a week. How to indicate this in the help?

: If you fill out a certificate in free form, then indicate as follows: in the period from 06/28/2014 to 06/29/2015, the woman worked 4 days a week for 4 hours a day.

If you fill out a certificate according to the model approved in the region, in which you also need to indicate the period of work on a part-time basis, converted to a full day (week), then recalculate how many full weeks it will be.

FROM AUTHENTIC SOURCES

“ If the employee worked part-time, then the number of paid weeks during the 12 months before the dismissal is calculated pro rata. For example, an employee worked part-time for 4 hours a day (20 hours a week), then this would be 1/2 week (if the normal working week is 40 hours)” .

Department of Labor and Employment of the Population of Moscow

You can also use the following formulas.

STEP 1. We determine the coefficient of part-time work.

STEP 2. Determine the number of complete weeks.

Your employee has a working time ratio of 0.4 (16 hours / 40 hours) and a total of 20 weeks (20.8 weeks = 52 weeks x 0.4).

How to count weekends, holidays and annual leave in hours worked

L.A. Svitova, Tyumen

Is it necessary to exclude weekends, non-working holidays, as well as the period of the main and additional annual leave?

: Weekends and non-working holidays falling on hours worked (the period of work, as well as periods when the employee did not work through no fault of his own and the place of work and average earnings were retained or social insurance benefits were paid) should not be excluded from the number of days worked. After all, the period of paid work is calculated in calendar weeks x paragraph 1 of Art. 30 of Law No. 1032-1.

Also, the period of annual leave (basic and additional) should not be excluded. After all, on vacation, the employee retains the place of work (position) and is paid the average salary to Art. 114 Labor Code of the Russian Federation.

We reflect in the certificate idle time due to the fault of the employer

V.A. Zvereva, Krasnodar

The employee did not work from December to August due to downtime due to the fault of the employer. Simple paid. Do I need to include downtime in calendar weeks of paid work?

: Yes need. This period includes the time during which the employee had a paid job. During downtime employment contract with the employee does not stop, downtime due to the fault of the employer is paid articles 72.2, 157 of the Labor Code of the Russian Federation. Therefore, the period of downtime due to the fault of the employer is taken into account when determining the number of calendar weeks of paid work for issuing certificates and paragraph 1 of Art. 30 of Law No. 1032-1.

Average earnings and period of paid work in case of reinstatement of a dismissed employee

A.P. Zhuravleva, Chita

Our company laid off an employee on April 27, and on June 22 he was reinstated by a court decision and the average monthly salary was calculated for the period of forced absenteeism. On June 30, he himself resigned. What months should be taken to calculate earnings for the labor exchange? Is the period of forced absenteeism included in the period of paid work?

: The calculation period for calculating the average earnings for the labor exchange is 3 calendar months and Clause 3 of Order No. 62:

• <или>preceding the month of dismissal;
• <или>including the month of dismissal, if the dismissal was on the last day of the month and when calculating the average salary is higher than when calculating for the previous 3 months a Decision of the Supreme Court of January 24, 2006 No. GKPI05-1523.

Since in this situation the day of dismissal falls on the last day of the month, you need to calculate the average earnings twice:

• for the period from March to May 2015;
• for the period from April to June 2015.

And then choose the average earnings, which will be more. At the same time, keep in mind that the average earnings for the time of forced absenteeism and the period for which it is accrued (in your case, this is the period from April 27 to June 21) are excluded from the calculation sub. "a" p. 4 of Order No. 62.

If in such a situation it turns out that the entire billing period coincides with the time of forced absenteeism, paid according to the average earnings, then to fill out a certificate for the employment center, the average earnings are calculated based on the salary accrued for the previous period of time, equal to the calculated one. Clause 5 of Order No. 62.

However, this period must be taken into account when determining the number of weeks of paid work. After all, forced absenteeism arose from an employee through your fault due to illegal dismissal, which is confirmed by a court decision. Since, on the basis of a court decision, the employee was reinstated at work and during this time he was paid the average salary, this time must be included in the period of paid work.

The period of illness is included in the hours worked.

S.A. Chekalova, Moscow

The employee was on sick leave for six months, and then quit. Is it necessary to include the period of sick leave in the number of weeks of paid work in the certificate for the employment center?

: Yes, it is necessary. An employee during a period of temporary disability cannot perform work for a good reason. Therefore, during the period of illness, he retains his place of work and he is paid temporary disability benefits, which compensates the employee for temporarily lost earnings, that is, in fact, this is a period of paid work.