Each employee working under an employment contract is entitled to an annual paid leave of at least 28 calendar days. The vacation period is paid according to the average earnings for the 12 months preceding the vacation. Average earnings are calculated in accordance with the payments specified in the Labor Code of the Russian Federation, article 39. According to labor law, article 139, the employer is obliged to pay the vacation three days before its start.
To pay for vacation, you should calculate the average daily earnings of an employee for 12 months. To calculate it, you need to add up all the amounts earned for 12 months that were subject to income tax, divide them by 12. Divide the resulting figure by the average number of calendar days in a working month, by 29, 6. The result will be the average daily earnings for one day of vacation. It should be multiplied by the number of vacation days, add the district coefficient and subtract 13% of the income tax. The remaining amount will be paid for the vacation.
If in the billing period there were payments for a certificate of incapacity for work or other social payments that are not taxed, then these payments are not included in the total amount of earnings for 12 months.
In a situation where an employee took a vacation at his own expense for more than 14 days in the billing period, then vacation days for one month are not payable or the next vacation is postponed for one month.
According to labor law, an employee has the right to take paid leave after having worked at the enterprise for 6 months. In this case, the calculation should be made from the average amount of taxable money actually earned. Divide the resulting figure by 6. The result should be divided by the average number of calendar days in the billing period. The result is the average daily salary to pay for the vacation. Leave after 6 months of work can be granted for the whole year. If the employee does not complete the allotted time until the next vacation and quits, then the overpaid vacation days must be subtracted from the calculation.