If it’s a part-time work week, how do you count vacation? Part-time work: vacation subtleties. How to calculate the payout amount

Any employee who is employed on a part-time basis receives a salary depending on the time worked or the amount of work performed. This follows from Article 93 of the Labor Code of the Russian Federation. However, it is not clear to everyone how to calculate the vacation period and duration of vacation for such employees. Let's look at this issue.

How much vacation do part-time employees have?

According to Articles 93 and 115 of the Labor Code of the Russian Federation, the duration of vacation for employees who work part-time is at least 28 calendar days, as for all other employees. The only exception may be temporary and seasonal employees.

What is the vacation period for such employees?

According to Article 93 of the Labor Code of the Russian Federation, for part-time employees, vacation experience is considered in exactly the same way as for full-time employees. That is, it includes all the same periods of work as for other employees. And if an employee performs his duties part-time on part-time working days, the actual work time is counted as full working days. That is, if an employee works only 3 days a week (for example, Tuesday, Wednesday and Thursday) for 4 hours, Tuesday, Wednesday and Thursday are counted as full working days, and Monday, Friday, Saturday and Sunday are considered days off. . And if an employee was hired on June 1, 2013, and during the year he did not have more than 14 calendar days of vacation at his own expense, then his year will end on May 31, 2014.

An employee’s part-time work may be reflected if he works in a “harmful job.” Vacation experience in hazardous work, according to Article 121 of the Labor Code of the Russian Federation, includes only the time actually worked in such conditions.

At the same time, the additional vacation period includes days when the employee was employed full-time in hazardous work and has the entry “permanently employed” or “permanently employed” in his job description. If there is no such record, the days when the employee was engaged in hazardous work for at least half of the working day are counted as vacation time. That is, if an employee was employed in hazardous work for less than half a full working day, this day must be excluded from the calculation of additional vacation time for hazardous work.

How is vacation pay calculated?

According to subparagraphs 4 and 5 of Government Resolution No. 922 of December 24, 2007, if an employee working part-time for the entire period did not have sick leave, vacations or other periods that are excluded from the vacation record, then he has fully worked the pay period.

At the same time, when calculating vacation pay, a coefficient of 29.3 is used, even though he had more days off. That is, for a part-time employee, the average daily wage is determined in exactly the same way as for other employees.

Thus, for an employee who works part-time, according to the law, neither the duration of vacation nor his vacation period changes, but he will receive much less vacation pay than those employees who work full-time in the same position.

" № 7/2009

Egorov V.V., payroll consultant,
social benefits and their taxation

The construction company was forced to introduce part-time working hours. We will talk about how this will affect the calculation of vacation pay in the article.

Part-time work

Working time is considered part-time if the duration is less than the normal working time. Let us remind you: in accordance with Article 91 of the Labor Code of the Russian Federation, the normal working hours cannot exceed 40 hours per week.

A part-time working regime in the form of a part-time working day (shift) or a part-time working week can be established both upon hiring and subsequently by agreement between the employee and the employer (Article 93 of the Labor Code of the Russian Federation).

In the event that reasons associated with changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, other reasons) may lead to mass dismissal of workers, the employer, in order to preserve jobs, has the right, taking into account the opinion of the elected body the primary trade union organization to introduce a part-time working regime for up to six months.

Calculation of vacation pay for part-time work

When working part-time, the employee is paid in proportion to the time he worked or depending on the amount of work he performed. The Federal Service for Labor and Employment (Rostrud), in letter dated June 8, 2007 No. 1619-6, explained that when a part-time working regime is established, the amount of wages is reduced regardless of the remuneration system (official salary).

Article 93 of the Labor Code of the Russian Federation states that part-time work does not entail for employees any restrictions on the duration of the annual basic paid leave, calculation of length of service and other labor rights.
However, the legislator kept silent about the fact that the amount of vacation pay would become smaller.

When working part-time, the average daily earnings to pay for vacations and pay compensation for unused vacations are calculated in the general manner (clauses 10, 12 of the Regulations on the specifics of the procedure for calculating average wages).

That is, the average daily earnings for payment of vacations provided in calendar days and payment of compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days - 29.4.

Since paragraph 5 of the Regulations does not require excluding from the calculation period the time not worked during part-time work, it follows that the month is considered fully worked (despite the fact that the time sheet indicates, for example, only three days worked out of five possible according to the regular schedule, as well as weekends and holidays). And the calculation takes into account the accrued earnings for this month and the average monthly number of calendar days (29.4).

The fact that the employee’s working hours were changed during the billing period does not matter when determining average earnings, that is, the change in the working hours does not affect the general procedure for calculating average earnings. This conclusion can be drawn from the letter of Rostrud dated July 28, 2008 No. 1730-6-0.

According to the norms of labor legislation (Articles 114, 115 of the Labor Code of the Russian Federation), employees are granted annual leave of 28 calendar days with preservation of their place of work (position) and average earnings. Consequently, a part-time employee is entitled to leave of exactly this duration.

EXAMPLE 1

When hiring a household cleaner, A.A. Zimina. When working 1 hour a day, the salary is 1000 rubles. per month. Having worked for 12 months in full, Zimina asked to be given another vacation (her earnings were 12,000 rubles).
The amount of accrued vacation pay will be 952.38 rubles. (12,000 rubles / 12 months: 29.4 k. days x 28 k. days).

Will not affect the duration of vacation and working hours during a part-time work week. However, the amount of vacation pay will be less than the amount that the employee would receive if he worked normal hours.

EXAMPLE 2

From February 1, 2009, Podryad LLC, due to a decrease in the volume of work, established a part-time working schedule for all employees (three days a week) with a work schedule of “Monday, Wednesday, Friday - 8 hours a day.”

Salary of foreman Vlasov N.N. equal to 40,000 rubles. per month (with normal working hours).

From June 1, 2009, he goes on another vacation of 28 calendar days. The billing period from June 1, 2008 to May 31, 2009 (12 months) has been fully worked out.

The amount of wages accrued for the billing period will be 412,809.28 rubles, including:

For the period from June 2008 to January 2009 - 320,000 rubles. (40,000 rub. 5 8 months);
- for February 2009 - 23,157.89 rubles. (40,000 rubles: 19 rubles x 11 rubles);
- for March 2009 - 22,857.14 rubles. (40,000 rubles: 21 rubles x 12 rubles);
- for April 2009 - 23,636.36 rubles. (40,000 rubles: 22 rubles x 13 rubles);
- for May 2009 - 23,157.89 rubles. (40,000 rubles: 19 r. days x 11 r. days).

Let's calculate the amount of vacation pay:

RUB 412,809.28 : 12 months : 29.4 k.d. x 28 k. days. = 32,762.64 rub.

If the part-time working regime had not been introduced, then Vlasov N.N. would have been charged
RUB 38,095.24 (40,000 rub. x 12 months/ 12 months: 29.4 k. days. x 28 k. days.).

As we can see, the employee, in comparison with vacation pay accrued based on full working hours, loses 5,332.60 rubles. (38,095.24 - 32,762.64).

Thus, the establishment of a part-time working schedule does not affect the duration of annual paid leave. But the amount of vacation pay will decrease, because it depends on actual earnings.

However, there is one way to ensure that the amount of vacation pay is not affected by part-time work (if the organization has the necessary funds).

To do this, you can use the employer’s right to establish in a local regulation or in a collective agreement a different billing period for calculating average earnings (Article 139 of the Labor Code of the Russian Federation).

This article does not specify such a period, stipulating only one condition: a different procedure should not worsen the employee’s situation. Therefore, nothing prevents in this case from leaving a 12-month billing period, while stipulating that part-time work time is not included in the billing period.

EXPERT OPINION
Does an organization have the right to establish a 12-month billing period for calculating vacation pay for employees temporarily transferred to part-time work due to the crisis, stipulating that “time spent working part-time is not included in the billing period”? In order to prevent a decrease in the amount of vacation pay.

Yes, you have the right.

Indeed, Article 139 of the Labor Code of the Russian Federation allows the collective agreement or local regulatory act of the organization to provide for a different period for calculating the average salary, different from the usual one.

At the same time, the legislator sets one condition: the adopted billing period should not worsen the situation of employees.

It is clear that the organization’s establishment of a procedure in which time not fully worked will be excluded from the billing period will increase the average earnings (all other things being equal) and the condition set by law will be met.
However, the following must be taken into account here. If a part-time regime is established at the request of employees, the reduction in wages is associated with the will of the employee and, accordingly, lower average earnings for calculating vacation pay are a normal phenomenon. This implemented the principle: less work on your own initiative - less - less average earnings.

If the part-time regime is established in order to avoid mass layoffs (Article 74 of the Labor Code of the Russian Federation), then the situation will be different. The employee could and would like to work normally, but is deprived of such an opportunity. In this case, making a decision to change the calculation period for determining the average earnings by excluding from it the period of part-time work is completely justified.

B.A. Chizhov,
State Councilor of the Russian Federation, 2nd class

Accounting and taxation

Expenses for paying annual leave are for the organization expenses for ordinary activities, taken into account in the cost of work performed (clauses 5, 8, 9 PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).

In accounting, the amount of vacation pay due to an employee of a construction company is reflected in the credit of account 70 “Settlements with personnel for wages” in correspondence with the debit of the account in which the organization accounts for the costs of construction or construction and installation work (08 “Investments in”, 20 “Main production”, etc.).

Accordingly, in tax accounting, such expenses are also recognized as labor costs on the basis of paragraph 7 of Article 255 of the Tax Code of the Russian Federation and are taken into account when calculating profit (directly or through depreciation, depending on the purpose of the work performed).

What if “incomplete” vacation pay is calculated in a different manner established by the organization’s local regulations? Will such vacation pay, in excess of the amount calculated in accordance with Regulation No. 922, reduce taxable income?
Yes, when determining the tax base, the organization will be able to take them into account in full. After all, the organization determines the method of calculating the average salary independently. This was confirmed in the letter of the Ministry of Finance of Russia dated October 30, 2007 No. 03-03-06/2/197.

The employee's income in the form of vacation pay is included in the personal income tax tax base in accordance with paragraph 1 of Article 210 of the Tax Code of the Russian Federation, and is also recognized as subject to taxation by the unified social tax in accordance with paragraph 1 of Article 236 of the Tax Code of the Russian Federation. In addition, pension contributions and contributions for insurance against industrial accidents must be calculated on “incomplete” vacation pay on a general basis (clause 2, article 10 of the Federal Law of December 15, 2001 No. 167-FZ, clause 3 of the Rules.. approved by Decree of the Government of the Russian Federation of March 2, 2000 No. 184).

Let us remind you: in accordance with Article 91 of the Labor Code of the Russian Federation, the normal working hours cannot exceed 40 hours per week.

Expenses for paying annual leave are for the organization expenses for ordinary activities, taken into account in the cost of work performed (clauses 5, 8, 9 PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).

Employees who work part-time, of course, receive a salary depending on the number of hours worked or work completed<1>.

Vacation experience

The vacation period of employees with part-time work and (or) part-time work week is considered exactly the same as for ordinary employees<1>. That is, it must include all the same periods as other employees. At the same time, working days, including part-time ones, and all weekends with a part-time work week are counted towards the actual work time.<2>.

For example, if an employee works 4 hours 3 days a week - Tuesday, Wednesday, Thursday, then he must include in his vacation experience:

Days worked - Tuesday, Wednesday, Thursday - as full days;

Weekends are Monday, Friday, Saturday and Sunday.

And if the working year of such an employee began on 06/01/2013 and he did not have periods not taken into account in the vacation record (for example, vacation at his own expense for more than 14 calendar days), then this year will end on 05/31/2014.

And the establishment of part-time work may affect the length of service required for leave “for harmfulness”. After all, this length of service includes only the time actually worked by the employee in hazardous conditions.<3>. Moreover, such experience is counted<4>:

<если>in the List of hazardous industries<5>in relation to the position (profession) of the employee there is an entry “permanently employed” or “permanently working” - days on which the employee was actually employed full-time in hazardous conditions;

<если>there is no such entry in the List - days on which the employee was employed in hazardous conditions for at least half of the working day.

This means that if an employee worked in hazardous conditions for less than the established time, then such a day does not need to be taken into account in the length of service for leave for hazardous work.

Duration of vacation

The duration of the main annual leave for those who work part-time, as well as for other employees (excluding temporary and seasonal workers), cannot be less than 28 calendar days<6>.

Vacation pay calculation

If an employee, unlike other employees, works part-time, this does not mean that he has not worked the entire pay period. And if he did not have sick leave, vacations, or other periods excluded from the payroll, then it means that he worked the payroll period in full<7>.

It happens that in some month of the billing period, an employee with part-time work only has weekends during the counting period. They must be included in the calculation<8>. Of course, this will increase the number of calendar days per pay period into which the employee’s earnings are divided, which will slightly reduce the amount of vacation pay.

Also, due to the fact that the employee works part-time and therefore has more days off, there is no need to reduce the average monthly number of calendar days for full months of the billing period in proportion to the increase in the number of days off 29.3<9>.

Thus, the average daily earnings for calculating vacation pay for a part-time employee must be calculated in the same way as for other employees<9>.

Let's look at this with a specific example.

Example. Calculation of vacation pay if the employee is assigned part-time work

Condition

A.I. Petrova works 4 hours 3 days a week - Tuesday, Wednesday, Thursday. The employee’s salary is calculated in proportion to the time worked based on a salary of 30,000 rubles. with full working hours.

From July 7, 2014, she was granted annual leave of 28 calendar days. In the billing period July 2013 - June 2014:

Salary of A.I. Petrova for the time worked in the billing period is presented in the table.

Solution

The algorithm for calculating vacation pay for an employee working part-time is as follows.

1. We determine the number of full calendar months of the billing period, as well as the number of calendar days in incomplete calendar months of the billing period attributable to the time worked.

Legend

<и>- days excluded from the billing period

<о>- actual part-time working days worked (included in the calculation)

<в>- weekends and non-working holidays falling within a time not excluded from the calculation period (included in the calculation)

<н>- incomplete calendar months of the billing period

<п>- full calendar months of the billing period

2. Determine the estimated number of calendar days in each of the incomplete calendar months of the billing period<10>:

In July 2013:

29.3 days / 31 days x 3 days = 2.8 days;

In January 2014:

29.3 days / 31 days x 9 days = 8.5 days

3. Determine the total number of calendar days in the billing period:

10 months x 29.3 days + 2.8 days + 8.5 days = 304.3 days.

4. We calculate the employee’s vacation pay<11>:

RUR 91,687.46 / 304.3 days x 28 days = 301.31 rub/day. x 28 days = 8436.68 rub.

Due to the fact that employees who are assigned part-time working hours work less, neither the leave period nor the duration of leave is reduced. But they will receive less vacation pay than employees working full-time in the same positions. After all, vacation pay is the average earnings for the 12 months before the vacation.

<1>Art. 93 Labor Code of the Russian Federation

<2>Articles 93, 121 of the Labor Code of the Russian Federation

<3>Art. 121 Labor Code of the Russian Federation

<4>clause 12 of the Instructions, approved. Resolution of the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions dated November 21, 1975 N 273/P-20

<5>approved Resolution of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 N 298/P-22

<6>Articles 93, 115 of the Labor Code of the Russian Federation

<7>pp. 4, 5 Regulations, approved. Government Decree No. 922 dated December 24, 2007 (hereinafter referred to as the Regulations)

<8>clause 10 of the Regulations

<10>Art. 139 Labor Code of the Russian Federation; clause 10 of the Regulations

<11>clause 10 of the Regulations

Magazine "General Ledger" No. 13/2014