How there are holidays? Calculation examples

In the current year there is an updated order,used in the calculation of cash outflows for officially employed citizens. The need to make changes to the previously established system of accruals of finance arose due to an increase in the number of holidays that free people from work duties.

Forms and sizes of holidays

Current labor legislationprovides each employee with the right to a guaranteed leave right once a year. Thus the worker receives the certain sum of money resources (holiday). Also in this period of absence of a person at work, his place of activity and specialty remain unchanged. Before answering the question about how there are holiday money, it is necessary to dwell on the types of rest. The information is presented below.

In total there are five basic types of holidays:

• relying once a year to each employee;
• leave for the period of study;
• "for family reasons";
• Decree (granted to a woman, due to her pregnancy and forthcoming birth, for courtship for a minor child, until he is three years old).

Features of standard holidays

The annual leave entitlement for each employeeis given for actually worked time, not less than 11 months. Its size is twenty-eight calendar days. The employee may be granted this type of leave, upon agreement with the administration of the enterprise, and after 6 months of actual working off. However, in this case, the principle of advancement operates.

Upon receipt of the initial higher education(on the correspondence form of training) in the institution, which has the appropriate accreditation of the state, is granted study leave. It is given for the duration of the session, the period of which is reflected in the certificate of the university sent to the employer. This type of leave is also provided for the time of passing the final exams and protection of the diploma by the student.

The third form of time that exempts fromperformance of labor duties, is granted without accruing vacation money, at the expense of the employee himself, because he has certain personal circumstances. The term can be up to two weeks per year (subject to agreement with the employer).

Maternity leave

A woman, preparing to become a mother,so-called "maternity leave" before actual delivery for a period of one hundred and forty days, provided that she provides the employer with a medical sheet of the established form. In the case of the adoption of a child who has not reached the age of three months, a similar holiday of seventy days is required.

After the birth of the child, one of the parents maybe given leave time for courtship for the baby, until the last is three years old. The expiration date of this form falls on the birthday of a child who has reached the age of 3 years.

As there are vacation cards in all the above cases, will be described later.

General calculation procedure

As a general rule, when calculating holiday moneyof the funds to be paid to the employee who is going to rest, the principle of multiplying the total number of days of leave for the earnings of one working day is initially used. To calculate the average cost of the latter, the following formula is used, in which the average earnings per working day is equal to the income (wages + bonuses + various types of co-payments, usually charged to employees of the public sector) is divided into: 12 (number of months in a year) to the figure 29.3 (statutory average statistical coefficient).

For example, the total income of an employee for the past year,We divide 800,000 rubles by 12 and by 29.3. As a result, we get an amount of 2275 rubles 31 kopecks. This is the average cost of one working day. After that, multiply the indicated amount by the number of vacation days, let's say 24. As a result, we receive 54607 rubles 50 kopecks. This is the total amount of vacation money.

It should be noted that the income of an employee is notso-called hospital money, as well as various types of compensation (travel, cellular communication, medical procedures, material means of assistance). The example above reveals the answer to the question of how to properly vacation.

Schedules and terms of payment of vacation

In general, all enterprises adhere tothe established rule of sending their employees to rest, according to previously drawn up schedules of holidays. At the same time, new employees can be temporarily released from work duties, without their drafting, time is determined by agreement with the directorate. A vacation is also possible in the initial working year, if it is explicitly stated in the employee's acceptance agreement.

Since vacation finance is subject totaxation along with other payments to the company's accountant requires a certain amount of time to check all documents, as well as calculating vacation pay, from which to withhold taxes. According to the law in force in our country, vacation pay must be paid to the employee 3 days before the start of the holiday. Violation of this rule is fraught with high fines for the organization.

Duration of rest time

The period of the leave period depends on the establishedfull or incomplete working day regimes provided for by the conditions reflected in the agreements between the employer and his employee, on which directly depends how vacation days are. Based on the general rule in force, compulsory annual leave is twenty-eight calendar days per year, which also takes into account Saturday and Sunday.

During the calculation of the time for rest in compulsorythe procedure should include the time during which the employee performed his duties, as well as absent from work while maintaining his place. Also in the specified period, account is taken of the presence at sessions, on business trips, on the sick leave, on the performance of the state's duty, and also in cases of suspension of the working cycle by the decision of the special body, in view of the violation by the administration of the established rules protecting labor.

In the event of the termination of the employee, it is unlawful, andits subsequent restoration through the court at work, this period of absence also entitles to inclusion in the holiday period. Individual categories of employees are provided with individual minimum time periods for rest. So, for minors and employees of the state, as well as people who are on disability, they make up thirty days, for workers of harmful industries forty-nine, for teachers from forty-two to fifty-six days. The above information exhaustively answers the question, for what period are vacation days.

Cash payments on termination

Its specificity is differentowed to the outgoing employee from the enterprise, in order to understand how there are vacation pay on termination, you should carefully read the information below.

In case of dismissal of an employee who has not workedone year, but already descending in advance for a full vacation, the number of excessively granted days for rest is taken into account, which are taken into account in the preparation of the final calculation, with a certain amount deducted from it. If a full-year employee is dismissed and the vacation is not "idle" while the holiday is on the contrary, monetary compensation is due for unused days for legal rest. The specified compensation in both cases is calculated identical to vacation pay (the average cost of one day is multiplied by the number of days).

How many leave leave after maternity leave

It should be borne in mind that the woman who left onwork from the decree, has all the rights to the main annual leave, no matter how much it actually worked. When the number of holidays after maternity leave is taken, its average income for the last year of its work is taken, from which the average value of the day is calculated using the following formula.

Let's say the income is 500,000 rubles. It is divided by the number of months in a year (12), and also by the average factor (29.3). As a result, we come to the necessary indicator: 500/12 / 29,3 = 1422 rubles. This amount is multiplied by the number of days of vacation (28), receiving the amount of compensation due to the woman as a vacation. Consider this: 1422 x 28 = 39 816 rubles.