Deadlines for vacation pay according to the Labor Code. How many days before vacation are vacation pay paid? How many days later should vacation pay be paid?

The annual basic paid leave is due to all employees and is 28 calendar days for each year of work.

The procedure for granting vacations

When granting leave, the following should be taken into account:

vacation schedule is mandatory (Article 123 of the Labor Code of the Russian Federation);
the employee writes a statement;
the manager signs the application and issues an order;
the accountant calculates vacation pay (calculates average earnings);
Vacation pay is paid to the employee no later than 3 days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation).

Experience for vacation

The length of service that gives the right to leave includes all the time when the employee retained his place of work (position), including weekends and holidays, vacation days, sick leave, etc. There are periods that are not included in the length of service.

Calculation of vacation pay. Procedure:

We determine the number of days to calculate average earnings.
We calculate the average daily earnings (ADE).
SDZ = Amount of accrued salary for the billing period / Average monthly number of calendar days (in full months - 29.3).
We determine the amount of vacation pay. Vacation pay = SDZ x number of calendar days of vacation.
We calculate and transfer personal income tax. At the same time, personal income tax should be withheld from the accrued amount on the day vacation pay is paid to the employee, and transferred
to the budget - no later than the last day of the month in which the money was paid.

During the vacation period, holidays listed in Article 112 of the Labor Code of the Russian Federation (Article 120 of the Labor Code of the Russian Federation) are not included and are not paid. For example, an employee took a vacation from April 27 to May 11 for 12 days. In this case, May 1 and May 9 are not taken into account in the vacation period.

Calculation of vacation pay using an example

The employee goes on vacation from January 9 to January 17, 2019. In this case, the billing period: from January 1, 2018 to December 31, 2018. Monthly in the billing period to this employee wages were calculated based on the salary in the amount of 30,000 rubles.

The amount of vacation pay will be 9,215.02 rubles. ((RUB 30,000 x 12 months) / 12/29.3 * 9 days)

Every worker has the right to annual paid rest of at least the duration established by law. Article 114 of the Labor Code of the Russian Federation also obliges the employer to preserve the employee’s place of work, position and average earnings during the vacation.

Labor Code of the Russian Federation on the timing of receiving vacation benefits

Annual paid leave is provided to every employee. This right is enshrined in law by the corresponding article of the Labor Code of the Russian Federation.

The duration of annual paid leave usually does not exceed 28 calendar days. Longer vacations are established for certain categories of workers, for example, for workers of the Far North, employees of hazardous industries, etc.

The legislator provided for the preservation of the average earnings of the working person during the annual rest period allotted to him. Payment for this period is set according to a formula.

By multiplying the number of days of rest by average earnings, the amount of vacation pay is determined. To calculate average daily earnings, a calculation period of 12 months is taken and payments are made only for the time actually worked. Disability benefits and various social benefits are not taken into account.

The period for which vacation pay is paid is established by Part 9 of Article 136 of the Labor Code of the Russian Federation. Vacation pay must be paid no less than 3 days before the start date of the vacation. Earlier you can pay vacation pay, but later you can’t. In case of delay in payment of benefits due to the fault of the enterprise, the employee is entitled to compensation.

It is also not very convenient to make a payment earlier than three days in advance. Various circumstances may arise in which going on vacation will have to be postponed (for example, illness). Therefore, it is optimal to accrue and pay vacation pay 3 days before the start date of the vacation.

Despite the fact that the above-mentioned article of the law does not specify the status (calendar or working) of these three days, there is a special letter from Rostrud (No. 1693-6-1 dated July 30, 2014), according to which the counting must be carried out in calendar days. Three calendar days before the start of the vacation, benefits must be paid.

Late payment of vacation pay

Art. 5.27 Code of Administrative Offenses of the Russian Federation:

for officials, a warning or fine from 1 to 5 thousand rubles;
for entrepreneurs a fine of 1 to 5 thousand rubles;
for organizations a fine of 30 to 50 thousand rubles.

Find out at what time he can count on vacation, working the right from the vacation schedule, the preparation of which everyone is notified against signature. If there is no such schedule, the employee writes a statement.

The vacation application was submitted less than 3 days before the expected vacation date

Most likely, such leave will not be issued: the employer will not have time to make calculations and pay vacation pay.

Although the Labor Code of the Russian Federation does not regulate the time for submitting an application for vacation, given that vacation pay must be paid 3 days before its start, the application must be submitted at least 4 days in advance. Otherwise, the employer simply will not have enough time to complete the registration and payment within the period established by law.

It is worth noting that in most cases it is not necessary to apply for annual paid leave. The fact is that enterprises draw up a vacation schedule, of which the employee is notified in advance, against signature.

When the deadline established by the schedule approaches, the director issues an order to grant vacation, and the accounting department calculates vacation pay based on it. The employee, having read the order, puts his signature on it as a sign of consent.

If an employee requires paid leave, but not at the time established by the vacation schedule, he must write an application at least 4-14 days before the expected date of departure.

Watch the video below about the timing of vacation pay:

If the last of three days before the issuance of vacation pay coincides with a weekend

As mentioned above, vacation pay must be issued no less than three days before the first day of vacation. The deadline for paying vacation pay in 2019 remains the same; no changes regarding the norms established by law have been adopted.

If the third day is a weekend or non-working day, the payment must be made taking this into account, that is, 4 or 5 days in advance. If the payment is made not through a cash register, but by non-cash transfer to a bank card, you need to take into account the working hours of banks. You may have to make the transfer earlier than 3 days before the start date of your vacation.

For example, an employee is scheduled to go on vacation starting May 10, 2017. His vacation pay must be paid no later than May 7. Considering that May 7 is Sunday, and May 6 is Saturday, the day the benefit is issued is shifted. Even if the accounting department works on Saturdays and makes a transfer to the card, the bank is not working, which means the employee will not receive the money. Therefore, payment of vacation pay must be made no later than May 4-5, 2017.

Ask questions in the comments to the article and get an expert answer

Accrual and payment of vacation pay are important components in accounting activities. After all, these operations must be carried out on time, without violating the terms and amounts of payments.

Annual vacation pay is fixed in the following legislative act like the Labor Code Russian Federation. Therefore, starting from its provisions, all calculations must be made.

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If there are violations in payment, both in amount and in terms, the entrepreneur may get problems with various structures that control his activities.

Articles of the Labor Code

According to Russian law, every officially employed citizen of the country must receive annual leave. At the same time this type rest is paid for by the employer. During the employee’s absence, his place is retained, as well as his salary.

Article 139 of the Labor Code of the Russian Federation talks about how many days vacation pay is paid. After all, this procedure should be performed in advance. To begin with, the accountant calculates the required amount, and then sets the deadline for its transfer to the employee.

It is worth noting that, based on Article 136 of the Labor Code of the Russian Federation, vacation pay should be paid before holidays and weekends. This is done if the payment date coincides with these days.

The issuance of funds must be carried out on time, regardless of how the employee receives the money: to a bank card or in the form of cash at the organization’s cash desk.

Violation of these regulations may result in fines for the employer.

Calculation and accrual in 2019

The specifics of calculating the amount for vacation pay should be based on the following indicators:

the period of work of the employee in this organization;
amounts of additional payments, bonuses;
number of sick days and unpaid days off.

These factors influence what the final amount of vacation pay will be in 2019 and whether it will cover all the employee’s expenses.

What income is included?

The main types of such payments include:

remuneration in accordance with the rates specified in the employment contract or local regulations;
receiving additional payments in connection with exceeding the norm - working on holidays and weekends;
amounts that were awarded as bonuses for high achievements in work;
additional amounts assigned to an employee for performing other work-related actions.

According to the Labor Code, paragraphs 3 and 5 of Article 139, there are payments that cannot be taken into account when calculating vacation pay. The bottom line is that such income is not directly related to the employee’s work achievements.

Such payments include:

payment of travel and transportation expenses: for the purchase of tickets, transport cards;
various types of compensation aimed at providing nutrition to the employee;
covering expenses associated with the operation of personal road transport employee for work purposes;
payments for vacation and sick leave;
non-labor payments and social payments.

Calculation order

First you need to determine what the payment period is. Here it is clarified whether the employee worked the entire pay period, or only part of it.

If vacation is calculated in days and the employee has worked in full for the previous 2 months, then the accrual formula will be as follows: all payments from the billing period are divided by 12 months and by the number 29.3.

The last indicator is the average number of days per month in a year. The calculation of this coefficient is approved by the Labor Code of the Russian Federation in paragraph 10 of Article 139.

If the employee worked only part of the period, then a different accrual algorithm should be used - payments for the period are divided by the number 29.3 multiplied by the number of months worked and added to the number of days that were not worked.

The number of missing days must be calculated carefully. After all, this indicator will be different for different months. Typically, for such operations, a proportion is used in which the coefficient 29.3 is divided by the total number of unworked days multiplied by the number of calendar days that were worked in a particular month.

A similar algorithm is used for calculations in those months that contain excluded periods:

vacation days;
business trips;
sick leave.

After the employee’s average earnings have been calculated, the amounts due for payment can be calculated. To do this, the amount of a person’s daily salary is multiplied by the number of vacation days.

How many days are vacation pay paid?

The period of vacation pay is stipulated in the Labor Code. It is in this regulatory document that it is indicated for how many days vacation pay is paid, calculated to pay for rest. Such information is contained in the third part of the code.

It states that vacation funds are issued to the employee no less than three days before the start of the vacation period. But if the deadline falls on a weekend or holiday, or on a scheduled day off, then the money is issued before the onset of the weekend. This applies not only to salaries issued in person, but also paid to a bank card.

If the bank is closed on weekends, the card will be replenished earlier than three days before the start of the holiday.

For teachers

Teachers are a category of government employees who are entitled to paid leave. At the same time, their rest differs from other categories of workers. The differences are in the duration of the vacation - from 42 to 56 days, and also in the fact that the vacation most often occurs in the summer.

According to the same Labor Code, money must be paid to the teacher no later than three days before the start of the vacation. In this case, the period does not matter; it can be either two weeks or two months. In this case, calendar periods are considered days, which is stipulated in Article 14 of the Code.

Civil servants

A person in the civil service retains the right to leave, which depends on length of service, position and rank.

Thus, it can be provided:

basic leave guaranteed by law;
additional due for length of service;
additional, for irregular working hours.

Moreover, before the start of such leave, as in other cases, civil servants receive money in the amount of two monthly salaries. The payment is made one-time and cannot be divided into parts; this requirement is specified in the current legislation.

Article 46 of the Law on the Civil Service of the Russian Federation states that vacation funds are paid to civil servants no later than 10 days before the start of the vacation period.

When going on maternity leave

The Labor Code of the Russian Federation in Article 260 establishes the right of a working woman to leave related to pregnancy, childbirth and child care. In this case, a woman can first use regular guaranteed leave and then go on maternity leave. Or vice versa.

Calculation of vacation pay should be carried out according to general provisions, without any exceptions.

Unused vacation days can also be reimbursed in cash. However, there are restrictions here and they relate to the fact that only those days that exceed the established 28-day vacation are paid with money.

Upon dismissal

To issue the amount that is provided to the employee as vacation pay, or compensation for unused vacation, it is necessary to calculate the SDZ. The calculation is carried out for the year that the person worked. When the calculations are made, you can calculate the amount of funds paid by multiplying the SDZ by the days of the required vacation.

When calculating vacation pay, you need to take into account weekends and holidays that are not payable. Payments to the dismissed employee are made directly on the day of dismissal. If such a condition has not been met, then he has the right to appeal to the judicial authorities with a claim for non-compliance with the payment deadline.

If deadlines are not met

Regarding the employer, we can say that Article 236 of the Labor Code of the Russian Federation makes the employer responsible in case of delay in payment of wages or other deductions. If this happens, the employer must pay the due amount, adding interest or pre-agreed monetary compensation.

The amount paid in excess of accrued vacation pay must be at least 1/300 of the official refinancing rate approved by the Central Bank of the Russian Federation for each day of delay. The countdown starts from the day following the payment date until the debt is repaid.

The amount of compensation may increase if this is provided for in the contract or other internal order. The employer must pay compensation, regardless of the degree of his guilt and the reason for the debt. Moreover, the employee does not have to submit any applications.

If the employer is obliged to pay money, then the employee has the right to different ways to solve the problem. He can either postpone the vacation to any other period, or file a lawsuit in court. This right is protected by the Labor Code of the Russian Federation, and works when there is an unresolved labor dispute.

Moreover, the time to file a claim is limited. The employee must file the complaint within three months of becoming aware of the violation or should have been informed.

If he resigns, then the period is reduced to a month from the moment of familiarization with a copy of the order or receipt of the work book. But even if the deadline for going to court has expired, but for a good reason, a person can restore them by going to court.

If the filing deadline is missed, the claim will still proceed because the employer and employee have an ongoing relationship. Thus, the obligation to pay wages or vacation funds will remain as long as it is in effect.

Often payments are not paid on time due to improper work of the accounting department, or the machinations of management, who rely on the workers’ fear of their superiors. If such a situation occurs, and resolving the conflict peacefully is impossible, you should immediately seek legal help.

Should bonuses be taken into account?

The reasons for issuing bonuses may differ, as well as their inclusion in the base for calculating vacation pay. In the case of calculation based on average earnings, the monthly bonuses that were accrued and paid to the employee are taken into account one at a time for the indicator achieved.

Quarterly bonuses are taken into account to calculate average earnings, as are monthly payments. If the bonus is issued for annual work, it is taken into account in full; this works for the period before the year in which the employee goes on vacation.

In the case where there were one-time incentives for experience or length of service, they are reflected in the average earnings for calculating vacation pay, as well as the annual bonus. Moreover, there is no difference in when the money was accrued.

If the billing period is partially worked out, then payment for vacation is carried out using several methods. If the bonus was assigned taking into account the time worked, then it must be taken into account, even despite the missed working days. If the employee’s absence was not taken into account, then the bonus is taken into account in proportion to the time actually worked.

This is reflected in a formula in which the amount of bonus accrued for the period is divided by the result of multiplying the number of working days in the period by the number of days actually worked.

The payment of vacation pay differs for some categories of employees, but despite this, each case is stipulated by law. If an employee's rights are violated, he may well sue and receive the amount due to him and compensation from the employer.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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The question of how many days before vacation vacation pay is paid is relevant for both employees and employers. Therefore, we will put all the points where necessary and find out how to pay for vacation according to the Labor Code of the Russian Federation in 2019.

Guarantees

During the period of annual paid rest, the employee remains:

place of work;
job title;
average earnings.

These are the legal requirements enshrined in Article 114 of the Labor Code of the Russian Federation (LC RF).

Billing period

Please note that in 2019, vacation according to the Labor Code of the Russian Federation is paid, as in previous periods. There have been no major changes here.

Calculation period - it must be determined for the purpose of calculating vacation pay. As a rule, it is 12 months preceding the start of the holiday. This rule is enshrined in paragraph 4 of the Regulation on the calculation of average wages No. 922 of December 24, 2007 (hereinafter referred to as the Regulation) and is true for everyone who has worked at the enterprise for more than a year.

EXAMPLE
Manager Kulibin joined the company on March 16, 2019. In mid-July 2019, he applied for basic rest from 22.07. The calculation of average earnings will include accruals for the period from 07/01/2018 to 06/30/2019.

What amounts does it include?

According to current legislation, when determining the average earnings for the year, it includes all payments due to the salary structure approved by the company. It is this rule of payment for vacation under the Labor Code that is dictated by its Article 139 and paragraph 2 of the Regulations. These include:

wages at approved rates;
remuneration for working on weekends and holidays;
bonuses based on performance;
other payments for performance.

Keep in mind that there are employee benefits that, although issued simultaneously with wages, but they have a different status and are not related to labor achievements. First of all, these include the following types of charges:

payment for travel and purchase of transport cards;
compensation for meals and use of personal transport;
vacation pay and disability benefits;
other non-labor and social payments.

Clauses 3 and 5 of the Regulations indicate which payments are not included in the calculation for vacation.

Calculation specifics

The formula for calculating how vacation is paid directly depends on the following factor - whether the billing period has been worked out in full or in part.

For employees whose vacation is calculated in calendar days (and this is the majority of employees of organizations) and the 12 months preceding the vacation have been worked in full, the formula for determining the amount of average earnings will look like this:

The value 29.3 represents the average monthly number of days in a year. This calculation is regulated by clause 10 of the Regulations and article 139 of the Labor Code of the Russian Federation.

If the period before the registration of vacation pay is only partially worked out, the accountant will apply a different calculation formula. Namely:

Here it is important to carefully consider the calculation of the last indicator - the number of days worked in months not fully worked. Moreover, for each such period the value is calculated separately, based on the following proportion:

vacations;
business trips;
time of forced disability;
other similar intervals.

All exceptions are named in paragraph 5 of the Regulations.

As soon as the average earnings of a particular employee have been calculated, you can begin to determine the amount of vacation pay in accordance with paragraph 9 of the Regulations. The following formula is suitable for this:

Let's look at a specific example, To How vacation is paid according to the Labor Code of the Russian Federation.

Calculation examples

EXAMPLE 1

Kozlov worked the entire billing period for vacation and wrote an application for vacation from June 13, 2019 for a period of 2 calendar weeks. The calculation of average earnings includes the period from 06/01/2018 to 05/31/2019. The total amount of payments amounted to 812,760 rubles.

Kozlov will be paid for his vacation based on the following calculations:

The average daily salary of an employee will be:
RUB 2,311.60 (RUB 812,760 / 12 months / 29.3)
the amount of vacation pay is:
RUB 32,362.40 (RUB 2,311.60 × 14 days).

EXAMPLE 2

Let’s assume that Kozlov went on a business trip from November 16 to 18, 2019, and was absent due to illness from April 12 to April 19, 2019. Then the amount of payments that should be taken into account when calculating average earnings will be a slightly smaller amount - 801,000 rubles.

Calculations are carried out as follows:

in November 2017, the employee had 26.37 days, taking into account the rules of proportional calculation:
29.3 / 30 × (30 – 3)
in April 2018, he worked only 21,486 days:
29.3 / 30 × (30 – 8)
the amount of average earnings per day will be 2,349.96 rubles:
RUB 801,000 / (29.3 × 10 months + 26.37 + 21.486).

Thus, vacation pay according to the Labor Code will be 32,899.44 rubles. (RUB 2,349.96 × 14 days).

If the length of service in the company is less than 12 months

Let’s say a person has worked at the company for less than 12 months. For this, the calculation of average earnings takes into account the period of time from the date of registration according to the Labor Code of the Russian Federation until the last day of the month preceding the vacation. This procedure is fixed in paragraph 4 of the Regulations.

EXAMPLE
The seller Afanasyev has been on the staff of Guru LLC since March 14, 2019. According to her vacation application, signed by the director, she needs to calculate vacation pay for the period from June 13, 2019 for a period of seven days (calendar). This means that the billing period will be the period of time from 03/14/2019 to 05/31/2019.

When to transfer money for vacation

One of the main questions is how many days before vacation vacation pay is paid. The general rule is: the employer is obliged to transfer vacation pay to the employee’s salary account or give him vacation pay three days before the start of the vacation. This is stated in Article 136 of the Labor Code of the Russian Federation.

True, the Code is silent on which days the period is to be calculated. But Rostrud explained that it is necessary to keep a calendar calculation of the time of payments (letter No. 1693-6-1 dated July 30, 2014).

EXAMPLE

Commodity manager Tolkalina has been going on vacation since the beginning of the week – 07/09/2019. This means that according to the law, she will receive vacation pay no later than 07/05/2019.
If Tolkalina went on vacation from 07/11/2019, then the issuance of vacation pay would fall on 07/07/2019. According to the instructions, this date is postponed to the first working day before the due date. That is, as of 07/06/2019.

What are the consequences of not meeting deadlines?

Late payment of vacation time is considered a violation under the Labor Code. The legislator provided punishment for such an offense in the form of an administrative fine. The norm is enshrined in the Code of Administrative Offenses (CAO RF) by Part 1 of Article 5.27.

Note that due to the explanations of the Ministry of Labor, there is some contradiction. Thus, according to them, the employer can be fined even if the employee himself applied for leave less than 3 days before its start date. It turns out that the employer simply may not have the opportunity or time to comply with labor legislation. However, according to the rules of letter No. 14-2/B-644 dated August 26, 2015, he may be subject to an administrative fine.

Therefore, it is necessary to inform employees in advance how vacation payment is made according to the Labor Code: how many days in advance an application for vacation must be submitted to the boss so that there is no unwanted inconsistency in actions.

Accounting for bonuses when calculating average earnings

Reasons for financial incentives may vary. That is why the inclusion of remuneration in the base for calculating vacation may differ.

Monthly

Bonuses based on the results of work in a particular month, accrued and paid to an employee, are taken into account strictly one for each indicator achieved.

Quarterly

Incentive payments based on quarterly performance results within the base period are taken into account to form average earnings in the same way as monthly remunerations.

Annual

The bonus based on the results of work for the year must be taken into account in full. This rule applies for the period preceding the year in which the employee goes on vacation.

For length of service and work experience

One-time incentives for length of service or bonuses for length of service are reflected in the average salary for vacation in the same way as accounting for the annual bonus for labor results.

These rules are enshrined in paragraph 15 of the Regulations.

It is important to know that it makes no difference whether the specified payments were accrued:

during the calculation period;
fall at a later period;
made immediately before vacation;
upon its completion.

Please note: in the latter case, when it was not possible to take bonuses into account in advance for the purposes of calculating vacation pay, they will have to be recalculated.

EXAMPLE 1

Let's consider taking into account various bonuses in the formation of basic earnings for calculating vacation pay for Gulkina's secretary.

The employee wrote an application for leave from June 20, 2018. Her work experience at her last place of work begins on December 9, 2013. The billing period for vacation: 06/01/2017 – 05/31/2018 and it was worked out in full.

In the fourth month of 2018, Gulkina received a bonus based on her work results for January-March of the current period. Along with the quarterly payment, the employee earned an annual bonus based on the results of the enterprise’s work last year. Moreover, in February she was awarded two bonuses for the volume of processed documents.

Let's create an average salary to pay for Gulkina's vacation. In her case, vacation payment is made based on the following accruals: two entire bonuses - annual and quarterly, as well as one payment for March.

Let's look at how to take into account the annual bonus that is given to an employee after the formation of the pay period and determination of vacation pay.

EXAMPLE 2

Mechanic service Novikova went on vacation from May 16, 2018. The calculation period for vacation payments will be the interval from 05/01/2017 to 04/30/2018. She completely worked it out.

On May 13, 2018, she was given a bonus based on her work results in 2017. It would seem that this bonus did not fall into the calculation period for the employee’s vacation. However, when calculating vacation pay, it should be taken into account in full.

If the specified premium for previous year was set for accrual after Novikova returned from vacation, then the accountant recalculates previously issued vacation pay in the direction of increasing it and pays the employee the missing amount.

Accounting for bonuses when the billing period is partially worked out

In this case, vacation payment is made in two main ways:

If the incentive is assigned taking into account the time worked, then it should be taken into account in full, even if the employee had absences from work.
If the bonus does not take into account the employee’s absence, then it should be taken into account in proportion to the period actually worked.

The following formula will help in the calculations:

The basis for its use is the following regulatory framework:

clause 15 of the Regulations;
letter No. 14-1/B-847 Ministry of Labor;
letter No. 2337-17 Ministry of Health and Social Development.

Every month brings new worries to the employer. One of them could be a vacation. A headache for managers and accountants and a long-awaited joy for employees. ranks first among employers' concerns, especially as we approach summer period. Many employees want to take a break, but not all employers know how vacation pay is paid. Having studied the legislation, or rather Resolution No. 922 of December 24, 2007 (hereinafter referred to as the Resolution) and Chapter 19 of the Labor Code (hereinafter referred to as the Code), everyone will be able to understand the intricacies of calculating and issuing these payments.

How to find out the calculation period for calculating vacation pay?

The Code establishes a fixed period. Its duration is 12 months (calendar). Depending on certain factors, this period may be reduced. During this time, average earnings are calculated. A calendar month means a period that lasts from the first to the thirtieth (or thirty-first) day of the month inclusive (for February - to the twenty-eighth (or twenty-ninth) inclusive).

An employee may work for a company for more or less than a year. This fact should be reflected in the final amount. The period for calculating vacation pay is also affected by various events or life situations, during which earnings are maintained. Depending on the specified conditions, it is necessary to make further calculations. Those days should be excluded during which the employee:

was on a business trip, on vacation (for example, due to pregnancy or child care),
received sick leave benefits,
was released from work on condition of maintaining earnings or without it,
did not participate in the strike, but it prevented him from doing his work.

It also happens that an employee has been performing his duties at the company for less than a year, but he needs to go on vacation. In this situation, the period of interest begins with the first working day and ends with the last calendar day of the month that precedes the start of the vacation. If the calculation period consists entirely of excluded periods, then the twelve months preceding them are taken, when the employee had days worked. If there were no days worked, then the calculated period is taken from the first day of the month in which the vacation began until the date before the first day of the start of the vacation. Let's look at examples of possible situations and rules for calculating the period of interest.

Option 1. Determining the calculation period for an employee who has worked for more than 12 months

Dmitriev A.I. - manager of the company "InvestTorg". Starting March 2, he is granted leave (regular). According to paragraph 4 of the Resolution, the period will be from 03/01/2014 to 02/28/2015. During this time, vacation pay should be calculated based on the amount of average earnings (hereinafter referred to as AE).

Option 2. Determining the calculation period for an employee who has worked for less than a year

Kozakovich I.O. - accountant at StroyKomplekt company. According to the established schedule, he is granted leave from June 10, 2015. He has been working for the company since September 5, 2014. During this time, he had no days that should have been eliminated. His vacation pay is calculated on the basis of SZ from September 5, 2012 to May 31, 2015 (clause 4 of the Resolution).

Option 3. Determining the calculation period if the expected one consists of excluded days

Ignatieva P.A. - manager of the company "Market-Plus". From February 1, 2013 to June 22, 2013, she was on maternity leave, and from June 23, 2013 to December 30, 2014, on parental leave. From January 10, 2015, she takes another vacation (December 31, 2013 - January 9, 2014 - the company does not work). In the billing period from January 2014 to December 2014, Ignatieva did not work; accordingly, she did not have payments that would become the basis for calculating SZ. For this reason, the calculation period will be February 2012 - January 2013 (clause 6 of the Resolution).

Option 4.

Arsenyeva M.P. - forwarder for the Green Garden company. Operational since February 2, 2015. She was granted leave from March 23, 2015. From February 2 to February 28, 2015 I was on a business trip. In accordance with paragraph 7 of the Resolution, the billing period for it will be from March 1 to March 22, 2015.

The examples given will help you navigate when determining SZ. The billing period is an important parameter that forms the basis of vacation pay. Based on the number of days (months) worked, the amount that will be paid to the employee is calculated. Correct determination of the period guarantees accurate calculation of vacation pay.

What does the holiday pay process look like?

The most important condition that all employers must comply with is the payment of vacation pay at least three days before the actual start of the vacation. This requirement is established in Article 136 of the Code. You can make the payment earlier, but not later, and especially after the vacation. So, for example, if the vacation begins on March 27, 2015, then vacation pay must be paid no later than March 24, 2015.

In accordance with Article 123 of the Code, it is necessary to draw up and approve a vacation schedule for the organization. Each employee will be informed in advance about the upcoming rest period. According to Article 124 of the Code, if vacation pay is not paid on time, the employee has the right to file an application to transfer the vacation to another time. The employer is obliged to satisfy the request.

In a situation where vacation is granted outside the approved schedule at the request of an employee, and the vacation order is issued less than three days before the start of the actual vacation, it is impossible to pay vacation pay within the specified period. There is a violation of the law. However, in this situation the company should not be fined, since compliance with the prescribed requirements does not seem realistic. Payment of accrued vacation pay is made as early as possible at the first opportunity.

In some cases, it is acceptable to pay vacation pay along with your salary. There is no direct indication of this in the law, but if it is convenient for the employer, he has the right to do so at the request of the employee. It is worth noting that Part 9 of Article 136 of the Code requires payment of only vacation pay three days before the start of the actual vacation. Salaries are usually paid within the deadlines established by the internal regulations of the organization.

There is no relationship between the issuance of vacation pay and wages. Based on Article 136 of the Code, we can conclude the following. An employee has the right to submit an application for early provision of part of his salary before vacation for days worked. After approval, the necessary funds are issued.

For a one-time early payment, a completed application is sufficient. If the employer plans to issue salaries early to all employees going on vacation, then it is necessary to secure at the moment in a contract or other internal acts of the organization. When considering issues of combining vacation pay with wages, the primary requirement is the provision of vacation pay at least three days before the vacation period (Article 136 of the Code), based on it, other types of calculations take place.

In the event that an employee needs to go on vacation urgently (the next one or two days), violation of the deadlines for payment of vacation pay cannot be avoided. For this reason, you can use one of the options below to solve the problem:

the start of the vacation is officially formalized at the specified time, that is, no less than three days after submitting the application, but a verbal agreement is concluded between the employee and the employer, according to which he will go on vacation three days earlier and, accordingly, will begin his duties after the vacation as well three days earlier
vacation is taken out at your own expense for the first three days, and then, from the fourth day - paid vacation,
It is possible to take time off for the first three days to account for vacation that was not used.

Taxes and contributions to be paid on vacation pay

Article 226 of the Tax Code, paragraph one, introduced the obligation to withhold. The method of calculation affects the time of transfer of tax to the budget. There are two options;

on the day the employee receives it on the card or account cash,
on the day of receiving cash to make payments to employees at the bank.

When filling out the 2-NDFL certificate for vacation pay, the code “2012” is provided. It is indicated in the Order of the Federal Tax Service No. ММВ-7-3/611@ dated November 17, 2010. The amount of vacation pay must be included in the base when calculating insurance premiums (mandatory), which must be paid for the month when vacation pay is accrued. This requirement is contained in laws No. 212-FZ, paragraph 1, Article 7 dated July 24, 2009 and No. 125-FZ, subparagraphs 1 and 2 of Article 20.1 dated July 24, 1998. There are fixed time frames for payment of contributions:

in the Social Insurance Fund (temporary disability or maternity), FFOMS, as well as the Pension Fund of the Russian Federation, amounts are paid no later than the fifteenth day of the month following the payment of vacation pay (Article 15 Part 5 of Law No. 212-FZ mentioned above),
in the Social Insurance Fund (industrial accidents) is carried out simultaneously with the issued salary for the month in which vacation pay was accrued (Law No. 125-FZ, Article 22, paragraph 4, the date of adoption is indicated above).

If an employee has illnesses or injuries directly related to his or her professional activity, then amounts to pay for leave for the treatment of these diseases should not be subject to contributions for compulsory insurance. Withholding personal income tax is also not allowed. Similar provisions are contained in Tax Code, namely in Article 217, paragraph 1, in the laws mentioned above - No. 125-FZ (in Article 20.2, paragraph 1, subparagraph 1), No. 212-FZ (in Article 9, part 1, paragraph 1).

What is the liability for failure to meet payment deadlines?

The law strictly regulates the calculation procedure and also sets the issuance deadlines. For failure to comply with these requirements, both administrative and material, and in some cases, criminal liability may be applied. In case of delay in payment of wages, vacation pay and other accruals, employees are entitled to compensation (Article 236 of the Code). Its size cannot be less than 1/300 of the established refinancing rate. Compensation is calculated for each day of delay (the first is the day following the due date for payment, the last is the day of actual payment of vacation pay).

The deadlines for payment of vacation pay must be strictly adhered to. Particular attention should be paid to periods that fall on holidays or weekends. In such cases, payments must be made earlier non-working days(in previous working hours). Otherwise, even if vacation pay is delayed for reasons beyond the employer’s control (three days before the vacation fall during non-working hours), a violation still occurs.

Fines under the Code of Administrative Offenses depend on many factors: the person who commits it, the number of violations and their quality. Article 5.27 sets out the main amounts that will be collected. A fine in the amount of 30,000 to 50,000 rubles is provided for legal entities; for officials it is less, and ranges from 1,000 to 5,000 rubles (the same amount of the penalty for individual entrepreneurs). It is important to consider that both legal entity, and for individual entrepreneurs, suspension of activities for a period of up to ninety days can be applied. For subsequent delays, these persons may be subject to disqualification for a period of one to three years.

Criminal liability is applied in extreme cases (Article 145 of the Criminal Code). In case of systematic and gross violations of labor legislation - delay in due payment for more than two months in a row, the following impact on the manager is provided:

fine - from one hundred to five hundred thousand rubles,
restriction of the right to occupy positions specified in the law,
imprisonment for up to three years.

In case of partial payment (less than half) and the remaining amount is delayed by more than three months, the manager responds as follows:

fine - no more than one hundred twenty thousand rubles,
restriction of freedom for up to a year,
ban on carrying out certain activities for up to a year,
ban on holding certain positions for up to a year.

Competent and organized work distinguishes an experienced leader from a novice. Strict data recording, delineation of responsibilities and schedules that allow employees to easily navigate all changes in the company. Order in documentation and order in the affairs of the company are the basic principles of managers at this level. In such companies, questions never arise regarding the payment of vacation pay. All payments are made on time and in full.

A properly planned vacation schedule will help minimize negative consequences from the absence of an employee for a certain period. The schedule will allow the employee’s rights to be respected without harming the company. Constant accounting of necessary payments will protect the manager from penalties associated with violation of the norms contained in the Code. Properly delivered work will bring not only good profits, but also pleasant emotions to the participants in the labor relationship.