Since 2014, the rules for calculating vacation pay have changed. Knowledge of the new settlement procedure can be useful for both employers and employees.
It is necessary
- - information about the amount of the employee's income for the previous year;
- - the average number of calendar days in a month;
- - calculator.
Instructions
Step 1
To calculate the amount of vacation pay, you first need to calculate the average daily amount of earnings. To do this, add up all the employee's income for the year before the vacation. This includes salary, various bonuses, allowances and surcharges. At the same time, the calculation base should not include material assistance, interest, insurance payments, dividends, etc.
Step 2
Divide the resulting number by 12 and the average number of days in a calendar month. The latter indicator is the source of changes in the calculation of vacation pay, which entered into force in April 2014. If previously the coefficient was 29, 4, now it is 29, 3. The change in the coefficient is due to the fact that the number of holidays per year was increased from 12 to 14. Thus, according to the new rules, the amount of vacation pay should increase.
Step 3
To calculate the amount of vacation pay, multiply the average daily earnings received by 28 (the number of calendar days of vacation). For example, an employee's monthly income included a salary of 15,000 rubles. and a prize of 2000 rubles. The amount of vacation pay will be 16245.73 rubles. ((15000 + 2000) * 12/12/29, 3 * 28).
Step 4
It often happens that an employee during the billing period for the previous year did not work for the full period. For example, I was on sick leave. The calculation of the average daily earnings in this case will be made according to the formula: accrued salary for the billing period / (number of full months worked * 29, 3+ (29, 3 / total number of days in a month * number of days worked). For example, an employee was 7 in February days on sick leave, his annual salary was 400,000 rubles. The average daily earnings will be: 1161, 85 (400,000 / (11 * 29, 3+ (29, 3/28 * 21)). To calculate the amount of vacation pay, the resulting value must be multiplied at 28.
