In order to correctly calculate the vacation or the amount of compensation due for the fact that the vacation was not used in full or in part, you need to calculate the average salary.

For the correct calculation of the average salary, you need to take the amount of salary for the last three months, and it is mandatory for the full period from the first to the first day. At the same time, all payments that have been accrued and paid are taken into account - bonuses, overtime, prof. payments, etc. Do not include in the calculation the amounts that were accrued on sick leave, or downtime payments not due to the employee's fault.

There are cases when the company records the hours worked and makes payments according to their number. In such cases, the average hourly wage is calculated in this way - the amount of actual payments for the last three months is divided by the number of hours worked in the same months.

We turn to how to calculate the vacation, having the necessary data - we multiply the resulting average hourly salary by the number of hours of the working week, then we multiply the resulting amount by the number of vacation weeks, calendar.

Let us consider the calculation of vacation using a specific example:

Suppose an employee decided to go on vacation on August 18, to calculate his vacation pay we take his salary for July, June and May. If in May, for example, he worked 151 hours, for which he was charged 6040 rubles, in June - 159 hours with payment for them - 6360 rubles, in July 184 hours and paid for 7360 rubles, then in total he has 494 workers hours and the payment for them is 19,760 rubles.

We calculate his average hourly salary in this way - 19760/494 we get 40 rubles per hour.

To calculate vacation pay, we take the number of calendar days - let it be 28, in which 4 full weeks with 40 working hours each, and calculate using this formula

Average hourly pay (40 rubles) * number of hours per week (40) * number of weeks of vacation (4) = 6400 rubles

If a situation has developed in which the employee did not work and did not receive a salary due to the fault of the enterprise, or was on sick leave, during the period that is taken to account for vacation pay (full three months), then the paid months preceding these are taken. In the example above, these months would be April, March, February.