Calculate holiday pay. Vacation period depending on the level of education

How vacation pay is correctly calculated in 2015, we analyzed in. Below are examples of calculating vacation pay in various situations. In particular, cases are considered when the billing period has not been fully worked out if the work experience of an employee at a given enterprise is less than one year (for example, 6 months).

Recall that for the calculation of vacation pay, a note-calculation form T-60 is used, the form and sample filling of which can be downloaded.

Vacation pay calculation example (standard situation)

Consider the standard case, the employee worked for a full year, during which he did not get sick, did not go on vacation without pay.

Initial data:

Utkin goes on annual paid leave from 10/01/2015 to 10/28/2015, leave is granted for a fully worked year. Utkin received the same monthly salary of 30,000 rubles. Calculate how much vacation pay he should be paid.

Calculation:

1. We determine the settlement period - the calendar year (the period from 10/01/2014 to 09/30/2015).
2. Total earnings for the billing period = 30000 * 12 months. = 360000.
3. The number of actually worked days for the billing period = 12 months. * 29.3 = 351.6.
4. Average daily earnings = 360000 / 351.6 = 1023.89.
5. Vacation pay to Utkin = 1023.89 * 28 = 28669.

Calculation of vacation pay example if the period is not fully worked out

The following example assumes that the employee has been working at the enterprise for a long time, but in the last 12 months he had periods that are not included in the billing period (sick leave, leave without pay for more than 14 days, maternity leave, parental leave) /

Initial data:

Utkin goes on vacation from 10/01/2015 to 10/28/2015. In the last 12 months, he was on 20 days of unpaid leave in April 2015 and was ill for 10 days in August 2015. His monthly salary in fully worked months is 30,000 rubles. In April he received 10,000 rubles, in August - 20,000 rubles. (excluding sick leave compensation, it is not taken into account). Let's calculate what vacation pay Uktin needs to pay.

Calculation:

1. The billing period is 10/01/2014 to 09/30/2015.
2. Earnings for the billing period = 30000 * 10 months. + 10000 + 20000 = 330000.
3. Number of days worked per year = 10 months. *29.3 + (24/30 + 20/31) * 29.3 = 335.34 days
   • 10 months worked out completely - 10 * 29.3;
   • April - 24 days worked (vacation without pay for more than 14 days is not taken into account - in this case, 6 days are not taken into account) - 24/30 * 29.3;
   • August - 20 days worked (10 sick days are not taken into account) - 20/31 * 29.3.
4. Average daily earnings = 330,000 / 335.34 = 984.07.
5. Vacation pay to Utkin = 984.07 * 28 days. = 27554.

An example of calculating vacation pay if 6 months worked (for an incomplete year)

Another example is related to the situation when an employee gets a job and, having not worked for 12 months, goes on vacation. The employee has the right to leave after 6 months worked. How to calculate vacation pay if an employee has worked less than 12 months?

Initial data:

Utkin worked for 6 months, he goes on vacation from 10/01/2015 to 10/14/2015. He has been working at the enterprise since March 10, 2015. His monthly salary in fully worked months is 30,000 rubles. In March, his salary was 20,000 rubles. Calculate vacation pay due.

Calculation:

1. The billing period is from 03/10/2015 to 09/30/2015.
2. Total earnings for the billing period = 30,000 * 6 months + 20,000 = 200,000.
3. Number of days worked for the billing period = 6 months * 29.3 + (21/31) * 29.3 = 195.65
   • 6 months worked out completely - 6 * 29.3;
   • in March, 21 calendar days worked - 21/31 * 29.3.
4. Average daily earnings = 200000 / 195.65 = 1022.2.
5. Vacation pay to Utkin = 1022.2 * 14 = 14310.80.

He will be paid vacation pay, he can do it himself. How to count yourself?

First, calculate how much you received in the last twelve months, then divide this number by the number of months in a year (12), and then divide again by the average number of days in a month (which equals 29.4 days). Multiply the resulting number by the number of days, and you will get the number of vacation pay that you are entitled to.

Let's say now you receive 10,000 rubles a month. The first four months you were paid 7,000 rubles each. It turns out that over the past 12 months you have received: 7000*4+10000*8 = 108,000 rubles. This amount is divided first by 12, and then by 29.4: 108,000: 12: 29.4 = 306.12. That is, your average per day is 306 rubles 12 kopecks. Now we multiply this number by 28 vacation days (for most). We have 306.12*28 = 8571.36. In total, you should receive 8571 rubles 36 kopecks.

In cases where the last month was not worked out to the end, vacation pay for the last 12 months is calculated as follows: 11 months is multiplied by 29.4 (the average number of days in a month), and the number of days that were worked out in the last month - by 1, four. The resulting works are summed up, and the earnings of the last 12 months are divided by the amount, after which the resulting number is multiplied by the number of vacation days.

For example, if in the last 12 months he received 100,000 rubles, but 20 days were not enough for 12 working months, that is, he worked for 11 months and 10 days, his salary is calculated as follows: 100,000: (11 * 29.4 + 10 * 1 ,4) * 28 \u003d 8298.75, that is, he will receive 8,298 rubles and 75 kopecks.

And the last thing: it must be remembered that the above calculations take into account only those incomes that are accrued to the employee for the performance of his labor duties; at the same time, dividends, material assistance, loans that were accrued in these months are not taken into account.

Sources:

• How is 30 days counted?
• Calculation of vacation pay in 2013

In accordance with Article 114 of the Labor Code of the Russian Federation, all employees are granted annual paid leave of at least 28 calendar days. The procedure for payment, the timing of the provision of vacation is also regulated by the Labor Code. During the vacation, the employee retains not only the average salary, but also the place of work. If work in production is harmful, dangerous, stressful, additional vacation days are paid.

Instruction

In accordance with Article 136 of the Labor Code of the Russian Federation must be paid three days before the start. If these days fall on weekends or holidays, payments must be made the day before. In cases of delay, he has the right to reschedule to any time convenient for him or receive compensation from the amount of 1/300 of the refinancing of the Central Bank of the Russian Federation for each overdue day of payments.

28 calendar days of vacation may be divided into two or three parts, but one of them must be 14 calendar days long.

Vacation compensation can only be received for those days that exceed the prescribed 28 calendar days, although in practice everything happens quite differently. If an employee wishes to receive vacation pay and continue to work, he must apply and submit it

According to labor law, an employee of an organization or an individual entrepreneur with whom he has an employment contract is entitled to 28 days of paid leave per year. In some cases, the number of paid vacation days may be increased. The employee has the right to leave after six months worked, but by decision of the employer, the employee may be released to rest earlier. A vacation request is a statement by the employee himself, which the employer must approve, fixing this fact in the corresponding order. Further, the company or individual entrepreneur - the employer has the obligation to calculate and pay the vacationer the due payment for the time of absence from work.

How to calculate holiday pay

The vacation calculation amount in 2017 is the product of the average daily earnings and the number of days of requested and agreed vacation. The amount of average daily earnings involved in the calculation of vacation, in normal cases, is determined as the total amount of all payments for the billing period, divided by 12 months and divided by 29.3 days (average calculated number of days in a month). This formula is clearly applicable for those workers who have been working at this place for more than a year.

Vacation calculation in 2017, example 1

Ivanov P.A. wrote an application for granting him from March 20, 2017 for a period of 14 calendar days. Ivanov's work experience with this employer is more than 1 year. The monthly accrued salary in 2016 was 35,000.00 rubles, in 2017 - 40,000.00 rubles. In addition, in December 2016, the employee received a bonus in the amount of 20,000.00 rubles.

Thus, the total amount of payments for the period from March 2016 to February 2017 will be:

35,000.00 x 10 + 40,000.00 x 2 + 20,000.00 = 450,000.00 rubles.

Average daily earnings will be:

450,000.00: 12: 29.3 = 1,279.86 rubles.

The calculation of vacation in March 2017 for 14 days of vacation will be:

1,279.86 x 14 = 17,918.04 rubles.

As we can see from the example, the vacation pay calculation takes into account all wage payments, as well as additional bonuses and bonuses accrued to the employee in the billing period. At the same time, various social payments do not affect the amount of vacation pay, as well as the amounts received by the employee for the period in which he did not actually perform his labor function, but at the same time, based on the current legislation, he retained average earnings. Thus, payments for previous vacations, sick leave and travel payments will not be included in the calculation. The period for which such amounts were paid will also need to be excluded from the vacation calculation.

Vacation calculation in 2017, example 2:

Let's use the initial data of the previous example, and suppose that Ivanov P.A. took paid leave in 2016 (from October 3 to October 16), and also was on sick leave from December 6 to December 12, 2016. Salary payments in October 2016 amounted to 18,333.33 rubles (35,000.00 x 11 working days / 21 total working days in a month), in December 2016 - 27,045.45 rubles (35,000.00 x 17 worked days days / 22 total working days in a month).

The total amount of payments for the billing period will be:

35,000.00 x 8 + 40,000.00 x 2 + 18,333.33 + 27,045.45 + 20,000.00 = 425,378.78 rubles.

This amount does not take into account the payment of the previous vacation and payment on sick leave.

In October:

29.3: 31 x (31 - 14) = 16.1

In December:

29.3: 31 x (31 - 7) = 22.7

Thus, the sum of the average daily earnings will be:

425,378.78: (29.3 x 10 fully worked months + 16.1 +22.7) = 1,282.03 rubles.

1282.03 x 14 = 17,934.42 rubles.

Similarly, payments are calculated if this is the first vacation of an employee that he took after the first 6 months of work, that is, in a situation where the billing period, consisting of 12 months preceding the vacation, has not been fully worked out.

Vacation calculation in 2017, example 3:

Petrov A.V. wrote an application for leave from April 3, 2017 for a period of 14 working days. He was hired on September 1, so by the time the leave is granted, he will have worked for the company for seven full calendar months. The monthly salary of this employee is 30,000.00 rubles.

The average daily wage will be:

(30,000.00 x 7) / (7 x 29.3) = 1023.89 rubles.

Vacation pay will be:

1023.89 x 14 \u003d 14,334.46 rubles.

Vacation pay period

Regardless of the method of calculation and other circumstances related to registration, the employer is obliged to pay vacation pay to the employee who submitted the application no later than three days before the start of the vacation. In this regard, it is advisable to instruct employees that they submit vacation documents a little in advance. In this case, the accounting department will have a small margin of time in order to have time to make the necessary calculations and payments.

Vacation payroll taxes

In terms of taxation, vacation pay is no different from regular wages. They are subject to insurance premiums in the usual manner, and they withhold personal income tax at the usual rate. Let us remind you that the standard deductions for personal income tax, for example, for children, are applied to the monthly accrual, so if there were also salary calculations in the month of vacation, then such a deduction is not doubled in any case.

The reason for accruing vacation pay for employees of enterprises and organizations is the order of the head. The document is drawn up in accordance with the unified form T-6 (for a single case) or T-6A (for several employees). The calculation of vacation pay attached to the order in 2014 is drawn up in accordance with the approved form T-60 (“Note-calculation for granting leave”). All of the listed forms of documents were put into effect by the State Statistics Committee of the Russian Federation (Resolution No. 1 dated 05.01.2014).

Calculations for accrual of vacation pay amounts are made taking into account the average total salary for the period - 12 months preceding the vacation. The average salary of an employee is taken into account, which was accrued and paid in fact, according to the hours worked and without taking into account the working regime. The calculation is carried out taking into account calendar months, from the 1st to the 30th or 31st.

Formula:

Amount of vacation pay \u003d average daily earnings X number of vacation days

Calculation of average daily earnings

The amount of an employee's daily earnings is determined as the ratio of the accrued total salary (all payments are taken into account, in accordance with clause 2 of the Regulations on the peculiarities of calculating average earnings) for a period of 12 months and the average number of calendar days, which is determined by law. In 2014, this figure is 29.3 (amendments to Article 139 of the Labor Code dated April 2, 2014 No. 55-FZ).

Excluded from the total income of the employee should be payments during his absence. Namely, when:

• wages were retained for the employee, except for breaks used to feed the child;
• the employee was paid disability, pregnancy and childbirth benefits;
• there were forced downtimes at the enterprise that arose through no fault of the employee or other external objective reasons;
• in connection with the strike, the employee was unable to perform his duties, but did not take part in it;
• the employee used additional paid holidays to care for a disabled child;
• the employee was released from the performance of duties with the preservation of wages (in whole or in part), or without remuneration (clause 5 of Resolution 922).

The method for calculating the average daily earnings is as follows:

Formula:

Average daily earnings \u003d (Amount of accrued salary (including bonuses, allowances, length of service, etc.) / 12 months) / 29.3

This formula can serve as a conditional calculation method, since in practice the accountant has to use more complex calculation methods. This is due to the fact that the employee during the period could be on sick leave, on vacation. This means that it cannot be taken into account that all 12 months have been fully worked out.

Calculation period

The calculation period is 12 months preceding the date of registration of the employee's vacation, and the average number of calendar days of the month is 29.3. If the employee has worked for less than 12 months, the calculation algorithm will be more complicated. The accountant will need to exclude from the average earnings periods during which the employee did not fulfill his duties, and the calculation will be made in several stages.

Formula:

Average daily earnings \u003d amount of accrued payments / number of days of the billing period

The number of days for the billing period is calculated by summing up the days of fully and partially worked months.

Formula:

Number of days of fully worked months = number of fully worked months X 29.3

The days of incomplete months are calculated based on the fact that the employee is at the workplace, according to orders, instructions, sick leave, etc.

Formula:

The number of days not fully worked = (29.3 / number of calendar days of the month) X number of calendar days of hours worked

It should be borne in mind that the tax on the income of an individual and insurance premiums are subject to payment, in accordance with paragraph 1 of Art. 210, paragraph 1 of Art. 224, paragraphs 1, 2, 4, 6 of Art. 226 of the Tax Code of the Russian Federation; Art. 7, 8 of the Federal Law of July 24, 2009 No. 212-FZ; paragraph 1 of Art. 5, paragraph 1, 2 art. 20.1 of the Federal Law of July 24, 1998 No. 125-FZ.

The rate of insurance premiums depends on whether the amount of total payments to the employee, accrued on an accrual basis from the beginning of the period, exceeds the established limit of 624 thousand rubles. (Articles 8, 10 of the Federal Law No. 212-FZ, clause 1 of Decree of the Government of the Russian Federation of December 10, 2012 No. 1276).

Payment for the labor activity of an employee that is not related to the reproduction or acquisition of fixed and intangible assets can be recognized as an expense on wages for the purpose of taxing profits, which is regulated by paragraph 7 of Art. 255, paragraph 4 of Art. 272 of the Tax Code of the Russian Federation. At the same time, the amount of the insurance premium is attributed to other expenses, which is determined by subparagraph 1, 45 of paragraph 1 of Art. 264, subparagraph 1 of paragraph 7 of Art. 272 of the Tax Code of the Russian Federation.

Vacation pay examples

Example A

An employee of the enterprise Sidorov was placed on paid leave from May 25, 2014 for a period of 29 calendar days. Sidorov's work experience is more than 3 years, the monthly salary according to the staffing table is 18,000 rubles. In May last year, the employee was on vacation for 29 days (from the 1st to the 29th).

Payroll for this month:

18000 rub. / 18 days x 2 days = 2000 rubles

Number of days worked in the period:

29.3 days / 31 days x 2 days = 1.89 days

In September 2013, Sidorov was on sick leave for 4 days, and earnings for this period amounted to:

18000 rub. / 21 days x 18 days = 15428.57 rubles

The number of days of the month that were worked during the period:

29.3 days / 30 days x 26 days = 25.4 days

For 12 months of the period, wages and actually worked days will be:

Average daily earnings are calculated as follows:

RUB 197,428.57 / 320.29 days = 616.41 rubles.

Vacation pay will be:

RUB 616.41 x 28 d. = 17259.36 rubles.

Personal income tax to be withheld:

RUB 17259.36 x 0.13 \u003d 2243.72 rubles.

The amount payable to the employee is:

RUB 17259.36 - 2243.72 rubles. = 15015.64 rubles.

Calculation of vacation pay for early leave

After 6 months of work at the enterprise, the employee has the right to paid leave, but he can use this opportunity before the expiration of the six-month period (Article 122 of the Labor Code). The duration of such leave must be agreed with the employer.

At the same time, the law (letter of Rostrud dated December 24, 2007 No. 5277-6-1) does not prohibit the use of all the days of the prescribed vacation. As a rule, employers do not interfere with such a situation, since they have the legal right to withhold from the employee's salary the amount of debt for days not worked (Article 137 of the Labor Code).

Calculations for vacation pay in this case will be calculated in a different way than in a situation with full working out of the prescribed period. The "Regulations on the peculiarities of the procedure for calculating the average wage" provides for similar methods of calculation. In particular, if the employee for the calculation period (and before it) does not have the fact of calculating wages for the days worked, the average earnings will be calculated taking into account the wages for the actually worked days of the month in which the vacation is issued. The average daily earnings will be calculated by analogy with the method of calculating wages for days in months not fully worked out.

Example B

The employee takes leave from 05/19/2014 for a period of 14 days, having worked at the enterprise for an incomplete month (05/01/2014 to 05/18/2014). Accrued wages for this period amounted to 17,000 rubles.

Vacation pay will be calculated as follows:

The number of days in the calculation period will be equal to 29.3 / 31 days x 18 days = 17.01 days.

The average daily earnings will be: 17,000 rubles. / 17.01 days \u003d 999.41 rubles.

Total amount of vacation pay: 999.41 rubles. x 14 d. = 13991.74 rubles.

To pay personal income tax, you must withhold: 13,991.74 rubles. x 0.13 \u003d 1818.93 rubles.

The amount to be paid to the employee is: 13991.74 rubles. - 1818.93 rubles. = 12172.81 rubles.

Registration of leave in the case of a transferred employee

The situation with the accrual of vacation pay to an employee transferred from another enterprise is similar to the calculations made for early leave. In accordance with Art. 72.1 of the Labor Code, the employee has the right, upon written application, to transfer to work for another employer.

To calculate the average amount of earnings, it is not necessary to use the data of the length of service and payments at the previous place of work, since the transfer (according to paragraph 5 of article 77 of the Labor Code) is the basis for terminating the contractual relationship between the employee and the former employer. This means that it involves a full calculation: all payments and compensations are carried out, including for unused vacation.

The algorithm for calculating the average earnings of an employee in this case will be as follows:

• counting the actual days worked;
• determining the amount of payments for a given period;
• counting the number of calendar days of hours worked;
• calculation of average daily earnings;
• determination of the payment amount.

Accrual of vacation pay to a part-time worker

According to Article 286 of the Labor Code, persons working part-time, the next leave must be granted simultaneously with the leave issued at the main place of work. For a separate category of workers, their duration may be different, i.e. vacation at the main place of work (56 days) exceeds the duration of the vacation of a part-time worker (28 days).

The employer is not obliged to pay for days in excess of the prescribed vacation to the part-time worker. However, it is prohibited by law (Article 286 of the Labor Code) not to provide extended leave. In such cases, the employee is invited to take part of the vacation without pay. This requires his written application, documents from the main place of work, confirming the timing of the leave at the main place of work.

Calculation of vacation days in 2019 - an example and a general algorithm for how vacations are calculated can be found in our article. And of course, you will find out if something has changed in this calculation since 2019.

How vacation time is calculated: basic rules

• when sending an employee on vacation and issuing vacation pay;
• payment of compensation for unused vacation with or without dismissal.

In both cases, the calculation of calendar days of vacation occurs according to the general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, just such a period of time is provided for rest for employees of most companies.

Study the nuances of granting additional holidays using the materials of our website:

• "Additional leave for irregular working hours" ;
• “The Supreme Court clarified how to calculate the duration of additional holidays” .

Thus, the first thing to do before calculating calendar days for calculating vacation is to determine the length of service of the employee in the organization.

IMPORTANT! In general, a person can take a vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can leave to rest earlier. Rest for subsequent years is provided at any time according to the order of holidays established by the employer.

After the length of service has been calculated, it is necessary to determine how many days the employee is entitled to count on the vacation calendar. You need to proceed from the following: with a generally accepted 28-day vacation, provided in calendar days, for each month worked, an employee is entitled to 2.33 vacation days (28 days / 12 months).

Calculating vacation time

We start counting the length of service from the date the vacationer is hired. In other words, the calculation is carried out not according to calendar, but according to the so-called working years.

Example 1

For an employee who was employed on 04/11/2017, the first working year will be from 04/11/2017 to 04/10/2018, the second - from 04/11/2018 to 04/10/2019, etc.

When calculating vacation days for the worked period of an employee, we take into account the time when he:

• directly worked;
• actually did not work, but the position was retained for him;
• was on vacation at his own expense (but not more than 14 calendar days per year);
• was forced to skip work due to illegal dismissal or suspension;
• was suspended for failing a mandatory medical examination through no fault of his own.

The answer to the question whether vacation days are excluded from the calculation of vacation pay is partly positive. So, we exclude from experience:

• vacation periods without pay over 14 days;
• "children's" holidays;
• absence from work without good reason.

How to correctly calculate the vacation period if a holiday falls on it

In Art. 120 of the Labor Code of the Russian Federation, a rule is fixed according to which non-working holidays falling on vacation are not included in the vacation itself. In practice, there are 2 options for calculating vacation days:

1. The vacation period is indicated by its start date and the number of calendar days. In this case, the employee leaves the vacation 1 day later.

Example 2

The leave was granted to the employee from 03/04/2019 for 14 calendar days. March 8 is a holiday, so he should start working not on 03/18/2019, but on 03/19/2019.

1. The vacation period is indicated by its start and end dates. In this case, the used days of rest are the days of the corresponding time period, minus holidays.

Example 3

The leave was granted to the employee from 03/01/2019 to 03/14/2019. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls on this period, the vacation is considered to be used in the amount of 13 days.

When making a calculation for a vacation in an incomplete month, one should also take into account the calendar days that fall on the worked period, and not just the working days (actually worked). So, holidays, as well as weekends that do not fall under the periods listed in clause 5 of the Regulation approved by government decree No. 922 of December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .

Find out how to extend vacation for sick leave during vacation.

How to calculate vacation days in 2019 (example)

Let's give an example of calculating the days of the billing period for vacation in 2019, taking into account the above subtleties and nuances.

Let's say an employee got a job in a company on 06/17/2016.

During his tenure, he:

• was ill from 12/04/2016 to 12/12/2016 and from 02/12/2017 to 02/19/2017;
• took a vacation at his own expense from 04/07/2017 to 04/13/2017 and from 08/24/2017 to 09/13/2017;
• was on paid leave from 06/02/2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.

From 01/15/2019, he decided to quit, having previously taken all the days that he did not use during his work.

see also “How to arrange a vacation with subsequent dismissal?” .

Let's see how many days of paid rest he has the right to count on if the company has adopted a standard vacation of 28 days.

Step 1. Determine the experience.

The total work experience from 06/17/2016 to 01/15/2019 will be 2 years 6 months and 29 days.

We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee's place of work is retained.

Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:

• for the working year from 06/17/2016 to 06/16/2017 - 7 days (from 04/07/2017 to 04/13/2017);
• for the working year from 06/17/2017 to 06/16/2018 - 21 days (from 08/24/2017 to 09/13/2017).

The second period does not fit into the 14-day limit, which means that 7 days of excess from the length of service will have to be excluded.

Thus, the vacation period is 2 years 6 months and 22 days. We round up to full months, discarding 7 days, and get 2 years and 7 months.

Step 2. We subtract the number of vacation days that the employee is entitled to for the specified period.

This is 56 days for 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months \u003d 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated 07.12 .2005 No. 4334-17) in favor of the employee Total 73 days.

Step 3. Determine the number of unused vacation days.

During the work period, the employee took vacation three times:

• From 06/02/2017 to 06/22/2017. This period fell on a non-working holiday on June 12, so not 21, but 20 days of rest were used.
• From 03/30/2018 to 04/19/2018. There were no holidays here, and the vacation was 21 days.
• From 08/29/2018 to 09/11/2018. There were no holidays here either, and the vacation was 14 days.

Total unused leaves 18 days (73 - 20 - 21 - 14). Their employee can take time off immediately before dismissal - from 12/21/2018 to 01/15/2019 (including the New Year holidays). So, the calculation of vacation in 2019 - an example with a detailed description, has been made.

Results