What is annual leave and vacation schedule

Labor legislation guarantees all working citizens certain period rest from everyday service. The total duration of leave is 28 days, which can be used in parts throughout the year. In addition, some categories of workers have the right to additional days of rest, and for them the vacation period may be longer than for most workers (for example, 54 days of vacation for teachers).

The order in which employees alternately go on vacation is determined in advance by agreeing between the employees and the employer on the dates of rest in the vacation schedule. The vacation schedule is drawn up and approved no later than 14 days before the start of the year discussed in it.

The vacation period is paid by the employer in the amount of the employee’s average salary for the past year. Payment must be paid in full no later than 3 days before the start of the vacation period.

When to go to work if your vacation falls on a holiday

Based on Art. 120 of the Labor Code of the Russian Federation, the length of vacation is calculated in calendar days, while non-working days of public holidays that coincide with the vacation period are not counted among the number of vacation days. This means that if the vacation coincides with public holiday, when the entire population of the country is also on vacation, then to comply labor guarantees vacation is extended by the number of days of the holiday.

Non-working holidays are listed in Art. 112 of the Labor Code of the Russian Federation and include:

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• New Year holidays - from January 1 to 6 and 8;
• Christmas - January 7;
• March 8;
• 1st of May;
• Victory Day - May 9;
• Russia Day - June 12;
• Day national unity- November 4.

In addition, if a legally established non-working holiday coincides with a day off (Saturday or Sunday), then the legal day of rest is shifted to the next day after the holiday. Deviations from this rule are the weekends between New Year's holidays and Christmas. These Saturdays and Sundays are transferred to other days of the year by decision of the Government of the Russian Federation. The regulatory document on the postponement of days off must be presented to citizens no later than December 1 of the previous year.

Example: An employee decided to take a vacation from April 20, 2019 for 2 weeks. The total rest time will increase by 1 day (due to May 1); The day of return to work will be May 5, 2019.

What is a production calendar

A document that includes all working days, holidays and weekends, including the offset of weekends, is production calendar. In addition, the production calendar contains a calculation of working time standards for the year in days and hours.

When drawing up vacation schedules and calculating the day the vacation ends, it is advisable to use this undoubtedly useful document, since it highlights non-working holidays (that is, those days that are not counted as vacation), which greatly facilitates the calculation.

How is vacation that includes a holiday paid?

Due to the fact that annual leave is not only mandatory, but also paid, the question usually arises: how will leave be paid for, including holidays and extended by their number.

Since a holiday that falls during a vacation period is still not a vacation, only those days of rest that the employee is entitled to according to the law and the vacation schedule are subject to payment.

This means, for example, that, despite the fact that vacation from April 20, 2019 will be extended by 1 day due to a holiday and its duration will actually be 15 days, vacation pay will be calculated and paid for 14 calendar days.

A peculiarity of calculating vacation days in January is the presence of days of transferring holidays to regular weekends. In January 2019, there are nuances when calculating vacation pay. How to count vacation days for an accountant in January 2019 - read the article.

Official holidays in January 2019

In December 2019, at the end of the month there will be a working Saturday on December 29th. This day has been moved to Monday, December 31st, so as not to interrupt weekends and holidays. These days are included in the number of vacation days, so vacation pay is accrued for them.

Next come the New Year holidays from January 1 to 8, of which the periods from January 1 to 6 and 8 are considered New Year holidays, and January 7 is Christmas Day. These days are all holidays, they are not included in the number of vacation days. Vacation pay for these days is not accrued.

There were no rescheduled days for January 2019. Accordingly, these holidays do not increase the duration of vacation and are not paid.

How to count vacation days for January if some of them fall on the New Year holidays?

According to Article 120 of the Labor Code of the Russian Federation, official holidays are not included in vacation and are not paid. Moreover, it does not matter what schedule the employee works. Even if he doesn’t work five days a week and official holiday could have become his working day, if not for vacation; anyway, an official holiday is not included in paid vacation days.

For example, if an employee takes vacation from December 27 to January 10, 2019, then the vacation will be paid only for the period from December 27 to 31 and for the period from January 9 to 10 (5 days in December and 2 days in January, 7 in total). And holidays from January 1 to January 8 will not be included in the vacation calculation. In this case, the employee will spend only 7 days out of 28 allotted to him per year. And the remaining days will not be included in annual vacation days.

Article 120 of the Labor Code of the Russian Federation. Calculation of the duration of annual paid leave):

The duration of the annual main and additional paid leaves of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling during the period of annual main or annual additional paid leave are not included in the number of calendar days of leave.

Non-working holidays in Russia are:

January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays
January 7 - Christmas

Days from January 1 to January 8 are not included in vacation calculations. Therefore, taking a vacation that includes the New Year holidays is most often very unprofitable. True, it is even more unprofitable to take a vacation in the middle or end of January. Let's look at an example.

An example of calculating vacation pay in January 2019

The employee goes on vacation from 01/01/2018 to 01/11/2019. His average earnings for calculating vacation pay are 1,600 rubles. His salary is 47,000 rubles.

There are 31 days in January, of which 17 are working days, and 14 are weekends and holidays.

The duration of vacation on the indicated dates is only 3 days (9, 10 and 11). This means that he will receive vacation pay of 1,600 * 3 = 4,800 rubles.

In this case, his salary will be 47,000 / 17 x 14 = 38,705.88 rubles.

Here 17 is the number of working days in January, 14 is the number of days actually worked in January.

The total income will be only 4,800 + 38,705.88 = 43,505.88 rubles.

For comparison, if the vacation period is shifted by a month, i.e., take the same 11 calendar days, but from February 1 to 11, then the income will be completely different. Vacation pay will already amount to 1,600 * 11 = 17,600 rubles. The salary will be 47,000 / 19 * 12 = 29,684.21 rubles. And the total income for February, respectively, is 47,284.21 rubles.

How to calculate payment for days worked in January?

There were 17 working days in January 2019. Accordingly, to obtain the amount of wages for five-day workers, it is necessary to divide the salary amount by 17 and multiply by the number of days actually worked after leaving the vacation.

As mentioned above, taking a vacation in mid-January is even more unprofitable than at the beginning. For example, you can again take a vacation period of 11 days, but from January 15 to 25. We will leave the rest of the conditions the same: average earnings 1,600 rubles. and salary 47,000 rubles.

Vacation pay will be 11 * 1,600 = 17,600 rubles. In this case, all vacation days are paid. But there are only 8 working days left. The salary will be 47,000 / 17 * 8 = 22,117.64 rubles. The entire income for January will be equal to 17,600 + 22,117.64 = 39,717.65 rubles. Compared to any of the above amounts, this income is the smallest. This is why taking a vacation in January is not recommended.

As for the New Year holidays, the non-working holidays in January are as follows:

• 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
• 7 - Nativity of Christ.

If any holiday falls on a weekend, it is transferred to the next working day after the holiday. For a more rational distribution of working hours and days off, the Government of the Russian Federation may postpone days off to other days calendar year. In January 2019, by Decree of the Government of the Russian Federation dated October 1, 2018 No. 1163, weekends were moved from Saturday, January 5, to Thursday, May 2, and from Sunday, January 6, to Friday, May 3.

By general rule, work activity prohibited on holidays in Russia ( Art. 113 Labor Code of the Russian Federation), except in the following cases:

• prevention and mitigation emergency situations;
• impossibility of suspending the production cycle;
• performing work related to the need to serve the population (for example, public transport or utilities).

And if you are lucky and have to work, for example, on a shift schedule in a store when others are on vacation, then payment will be made at an increased rate or such work will be compensated additional days recreation. More on this below.

Payment for working days according to schedule

In the first month of the year we have to work only 17 days. The question often arises: how to pay for New Year holidays in 2019, the number of working days is very small. Despite the fact that we will work less in January, employees must be paid in full. If the employee is salaried and has worked all working days, then payment must be made in full. This follows from the same Article 112 of the Labor Code of the Russian Federation. The presence of non-working holidays in a calendar month is not grounds for reducing wages for salaried employees. For all other employees (piece workers, hourly workers, etc.) who were not involved in work on these New Year's days, for non-working holidays they are paid additional remuneration, the amount of which is determined by the internal LNA.

Who should not be involved in work during the New Year holidays?

• disabled people;
• mothers and fathers raising without a spouse, as well as guardians of children under the age of five;
• women with children under three years of age;
• parents and guardians of disabled children;
• workers who care for a sick family member based on a medical certificate.

To attract them to work, it is necessary not only to obtain written consent, but also to make sure that such work is not prohibited for them, in a medical report for health reasons.

How are New Year holidays paid in 2019 with a shift schedule?

At some enterprises, the production cycle cannot be stopped even on holidays. As a rule, such companies have a shift schedule. To register work on holidays, in this case there is no need to issue any additional orders or instructions. All days of work and rest for such employees are established in the production schedule.

With a shift schedule, if the working day of the shift falls on an official day off, payment must be made in at least double the tariff rate ( Art. 153 Labor Code of the Russian Federation). The specific amount of remuneration for such employees may be established in a collective or labor agreement or other local regulatory act of the company, but it cannot be less than that established by the Labor Code.

How are holidays paid in January 2019 in Russia when involved in overtime work?

If the performance of official duties in New Year holidays will take place overtime for the employee, the payment procedure is also subject to the rules Article 153 of the Labor Code of the Russian Federation. That is, a minimum of double the tariff rate is made. Payment New Year's holidays according to the law of the Russian Federation 2019, it is not taken into account when determining the duration overtime, subject to payment in an increased amount, in accordance with Art. 152 Labor Code of the Russian Federation.

In order to correctly pay for holidays in January 2019, it is necessary to correctly formalize the employee’s involvement in work. To do this, it is necessary to obtain the consent of the staff and issue an order from the manager, which must be read and signed by all subordinates involved in the work. The order must provide the reasons for the need to work on New Year's holidays, as well as a list of persons who will work on the holiday. If an employee who has agreed to work on holidays does not come to work, disciplinary action can be taken against him.

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How to count vacation days

We all know that holidays cannot fall on holidays (red days of the calendar). Therefore, counting the days of vacation, after 1st of May And 9th May we "jump over". But the day of May 8, which is not a holiday, but became a day off as a result of the postponement of the January holidays, we will include in the number of vacation days. Rostrud reminds us of this in its Recommendations dated June 2, 2014. No. 1.

Example
Employee Vasin N.N. goes on vacation from April 25, 2017 for 14 calendar days. Vacation days will fall on April 25, 26, 27, 28, 29, 30, May 2, 3, 4, 5, 6, 7, 8, 10. Vasin goes to work on May 11th. On the timesheet on the indicated days we will put the code “OT” - annual leave, and on May 1 and 9 - “B” - day off.

In the same way, we will count the vacation days for an employee who works on a schedule, and his work shifts fell on May 1 or May 9. When calculating vacation days, we will still “jump over” them and will not take them into account.

Please note that regions may have their own “red dates”. When counting vacation days, you need to jump over them.

How to indicate the vacation period in an order

Many people are perplexed by the situation when the order has to indicate a period greater than the number of calendar days of vacation.

In the period from April 25 to May 10, there are actually 16 calendar days, but in this period only 14 days will be vacation days. And that's okay, there's nothing strange or wrong in this situation.

Vacation starts on a holiday

Is it possible to go on vacation from May 1st? Why not? The legislation does not prohibit granting leave from a public holiday.

Example
Sergeev V.V. annual leave was granted from May 1 for 28 calendar days. We count down 28 days, skipping May 1 and May 9. Sergeev goes to work on May 31st.
The order will indicate a vacation period from May 1 to May 30 (i.e., in fact, the employee will rest for 30 days), and the number of vacation days in this period is only 28 due to holidays.

If an employee gets sick while on vacation

And this situation always causes difficulties. How many days should I extend my vacation? Should we count holidays? Or just the number of vacation days?
I must admit that I sometimes get confused myself. But the accountant always corrects me, so let’s remember together:
We extend vacation for ALL sick days, including holidays.
And the FSS is not against this practice, because it itself explained this situation in a letter dated 06/05/2007. No. 02-13/07-4830.

Example.
Let’s assume that Vasin N.N., who went on vacation on April 25, fell ill on April 28 (he definitely got sick himself, and did not take sick leave to care for his child). The certificate of incapacity for work was closed on May 10. The employee reported his illness to the employer and expressed a desire to extend his vacation. In this case, we extend the vacation by 13 calendar days. That’s how long he was sick (the period from April 28 to May 10). Now Vasin N.N. He won't be back to work until May 24th.

When is it profitable to take a vacation?

It is most profitable to take annual leave in a month that has many working days. In May, due to holidays and the postponement of weekends, there are few working days. Therefore, going on vacation in May is not as profitable as, for example, in August.
Let's see how an accountant calculates your salary and vacation pay.

Let's assume your salary is 30,000 rubles. There are 20 working days in May, and the daily rate this month is 30,000 rubles. : 20 = 1,500 rub. In August there are 23 working days, the daily rate, accordingly, is 30,000 rubles. : 23 = 1,304.35 rub.

If you went on vacation in May, then working days cost 1,500 rubles. will be replaced by vacation pay (average earnings for 12 months are calculated), which will be lower than the daily rate. If you have a vacation in August, then the working days replaced by the vacation will be “cheaper”, and there will be more working days after the vacation.

What should an employee do if the vacation falls on the New Year holidays in 2019? Can he count on monetary compensation or an extension? What legislation regulates the procedure for assigning and adding days, and other issues related to annual vacation?

Winter holidays for adults

Usually last 9-10 days - from December 30 to January 8 inclusive. If the 30th or 8th falls on a Saturday or Sunday, the duration of the holidays increases. For such cases, there is a separate procedure, which will be discussed below.

The exact schedule of the January holidays will be published towards the end of 2018 - after it is approved by the Russian government. Based on the experience of previous years, there are 17 working days in January.

Legislation

The provision of annual paid leave to workers is regulated by the Labor Code of the Russian Federation, namely Articles 115, 120:

• In Art. 115 of the Labor Code determines that it is counted in calendar days and not in working days. The same procedure applies when providing an additional vacation period.
• In Art. 120 of the Labor Code says that weekly weekends are counted as calendar days. The exception is official holidays.

Renewal and transfer

According to the law, Saturdays and Sundays, considered calendar days, do not provide grounds for providing additional days for legal rest. For officially established holidays that coincide with this period, a different rule applies.

If the vacation falls on the New Year holidays in 2019, it is extended by a number of days equal to the number of holidays.

Important! If an employee’s paid vacation begins on January 1, 2019, then he will return to work not on January 15, but on January 23, because 8 holidays are added to the 14 legal days. Total – 22 days.

The dates shift every year - January 1 and January 7 fall on a weekend every 6 years. In this case, the decision to postpone is made by the government, adding 2 days to the May holidays. Other transfer options are also possible.

Employees of enterprises planning a vacation in May should not count on an increase of several days. Transferring the weekend from winter to spring does not affect its duration, since this is not provided for by law.

Payment

The company where the employee is registered must pay him the money no later than 3 days before the date specified in the application. In situations where vacation begins from January 1 to January 8, the employee receives money in December - no later than the last working day of the month. Extra days (for holidays) are not paid, which is regulated by the Labor Code.

Important! If an employee was on vacation from January 1 to January 22, 2019, the accounting department will pay for only 14 days. 8 holidays - at your own expense.

Statement

Accounting for weekends that coincide with annual vacations is the responsibility of the company’s HR and accounting departments. Full-time employees submit a standard application indicating:

• type of vacation;
• duration;
• start date.

There is no need to write about an extension or transfer.

Duration

IN Federal law“On vacations” with amendments to Art. Art. 45-46 states that their minimum duration for workers is 28 calendar days. For certain categories of citizens it has been extended:

• For disabled people – 30 days.
• For civil service workers – 30 days.
• For teachers - 42-56 days.
• For workers in hazardous industries (chemical, weapons) – 49-56 days.

Workers and employees receive an additional 1-10 days for length of service. Employees receive the right to vacation after working for 6 months in the company, which is regulated by the Federal Law “On Vacations” and Rostrud letter N 5277-6-1 dated December 24, 2007.

What do you need to know?

1. Leave is provided to employees every year.
2. Employees can take advantage of the right defined by the Labor Code during the year and until the end of the next. At the end of the specified period, the vacation “burns out”.
3. The legislation does not limit the maximum duration of paid vacation.
4. During the rest period, the employee retains his place and salary.
5. Vacation is not given in advance.

Important! An employee has the right to divide legal leave into several parts, even 2-3 days. Employers oppose such fragmentation because it complicates the calculation of vacation pay and accounting for wages, entails errors and fines. The administration and subordinates find a compromise option - dividing it into 2 parts of 2 weeks.