How the holiday is rescheduled while on vacation. Holidays on vacation: how to count the duration. Vacation falls on a public holiday - how to count

The transfer of vacation due to holidays is regulated by law. The norm applies to dates falling on public holidays. These days are non-working days. If the holiday falls on a weekend, then the transfer of the weekend to the next working date is implemented.

Postponing Holidays on Vacation: Labor Code

Labor Code in Art. 120 the standard duration is fixed. Employees are entitled to paid rest, which in total for a year can last 28 days in calendar terms. It is possible to increase this limit due to additional paid types of leave. The postponement of vacation due to holidays falling within the period of rest is governed by labor law. The number of postponed and holidays in the vacation interval must be the same.

The duration of the rest is determined with reference to the text of the employee's statement. A document can be drafted in two ways:

the employee in the wording of the text of the application form indicated the date of the beginning and end of the vacation time;
the text contains references to the moment of the start of the vacation and its total duration.

In the first case, the transfer of holidays on vacation will not contribute to the lengthening of the rest period. The time spent outside work with the preservation of earnings will coincide with the interval indicated in the application, and the number of calendar days credited to the vacation account will be less than the actual time spent.

The postponement of the days of the next vacation in connection with the holidays is a fairly common phenomenon, because often not only Saturday-Sunday, but also ordinary days become non-working (due to May Day, New Year and other holidays). To work or not - such decisions are made by the Government, and the staff and the employer are already starting from the available opportunities in order to rest as long as possible.

What does the Russian Labor Code say about the transfer of holidays on vacation? Looking at the stat. 120, it becomes clear that the duration of the vacation periods in calendar days is influenced by non-working holidays. The list of all-Russian holidays during which enterprises do not operate is given in stat. 112:

January 1-6, as well as January 8. - New Year's holidays come.
7 jan. - falls on Orthodox Christmas.
23 Feb - set aside for the holiday of the defenders of the Fatherland.
8 Mar - a day of rest named after the beautiful half of humanity.
May 1 - everyone meets Spring and celebrates Labor.
May 9 - traditionally remember the Victory of the Russian people in the Second World War.
June 12. - the Day of Russia is celebrated.
4 nov. - National Unity Day is celebrated.

Certain regions (oblast, krai) of the Russian Federation may be considered non-working and some other days by decision of local / municipal authorities.

Rescheduling holidays on vacation - how to account for such days

As already mentioned, according to stat. 120 holidays can be part of the vacation period, and then its duration increases. In addition, rest days may also fall on days off, transferred by the Government of the Russian Federation, which must also be included in the rest period, but do not increase its duration. Indeed, according to the general algorithm of actions, if a holiday and a day off coincide, the last one is shifted to the first day of employment after the day off (except for New Year's and January 7 - such vacations correspond to other days off this year).

How exactly does the transfer of holidays during vacation affect the calculation of vacation pay? It's very simple - such days extend the legally used rest, but do not lead to an increase in the prescribed charges. However, with the subsequent determination of vacation pay, the transferred weekends / holidays are not excluded from the calculation period (clarifications of the Ministry of Labor in Letter No. 14-1 / B-351 of April 15, 2016).

Note! If a person went on unpaid leave, the holidays that fell on him or the postponed weekend do not change the duration of the release from work without saving earnings. In this situation, you must comply with the dates that were originally entered in the application and approved by the company administration.

Postponement of vacation for holidays in 2017

How is vacation transfer carried out in 2017 if it falls on holidays? To understand, you need to refer to the production calendar, where all non-working dates and holidays are highlighted. The following holidays are recognized as relevant in 2017:

In Jan. 2017 - from the 1st to the 8th date.
In Feb. 2017 - from 23rd to 26th date.
On Mar 2017 - 8th.
In May 2017 - 1st, 8th and 9th.
In June. 2017 - 12th.
In nov. 2017 - 6th.

At the same time, according to Resolution No. 756, the following were postponed - 01.01 to 24.02; 07.01 to 08.05. We figured out the transfer order, the rules will be useful to the accountant when calculating the duration of vacation periods. The main thing to remember: official holidays increase vacation by the number of holidays, and the postponed weekend also makes it possible not to officially return to work, but this does not affect the extension of the vacation. Let us analyze everything that has been said using personnel examples.

Examples of transferring vacation due to holidays

Suppose the seller of a trading enterprise Smirnov A.R. provided the director with an annual leave from April 24. to May 7, 2017 Holidays fall on this period - May 1 and 9, and May 8 was postponed from the date of 7.01 by Resolution No. 756 of 08/04/16. Accordingly, the time of Smirnov's release will not be May 8, but 10. In connection with the fact that the holiday of May 1 extends the vacation by one day, May 8 is not taken into account, and May 9 also extends the vacation by one day.
Let's say the accountant Babich G.L. LLC "Volgograd-logistic" issued an application for a vacation from June 5 to June 18, 2017. But at that time there was a holiday - June 12, because of which the rest period increased. The day when the company's accountant goes to work will not be June 19, but June 20, because June 12 is an all-Russian holiday for all employees.

Conclusion - the transfer of the holiday during the holidays is carried out by increasing the duration of the rest. Moreover, when the weekend falls on vacation (standard or postponed), the vacation does not change in any way. The specified procedure applies to basic as well as additional types of leave.

According to Art. 115 of the Labor Code of the Russian Federation, monthly vacation is calculated in calendar days (minimum 28). This approach of the legislator generates a number of uncertainties. First of all, we are talking about the procedure for accounting for non-working periods. Violations of the Labor Code of the Russian Federation may entail serious sanctions against the enterprise. For this reason, the administration is required to comply with all regulatory requirements.

Let's figure out the procedure for arranging an annual vacation if the vacation falls on holidays or weekends. The law provides for special rules to deal with this problem.

Accounting for holidays when calculating vacation

The current procedure (Article 120 of the Labor Code of the Russian Federation) excludes days that are holidays from the annual rest period. They are listed in Art. 112 of the Labor Code of the Russian Federation and have the status of national ones. Such rules are due to the need to avoid conflicts between employees of the enterprise. Otherwise, all employees would tend to go on vacation in the month when there are no holidays.

Another problem is the manner in which non-working days are reflected in the order granting an employee an annual rest. To do this, you will have to find out if holidays are included in vacation. Despite the fact that the non-working period will be extended their number, the annual rest itself will be 28 calendar days, only the date of the employee's return will be shifted.
Another uncertainty concerns the procedure for calculating vacation pay. Incorrectly calculated payments can lead to liability for violation of accounting rules. Let's find out if holidays are paid on vacation. Since they are not included in the annual rest period, they are not taken into account when calculating vacation pay.

Accounting for weekends in the period of annual rest

Another uncertainty concerns the days off that fall on vacation. The corresponding rules are also contained in the Labor Code of the Russian Federation. Since the vacation is calculated in calendar days, not working days, the weekend will be included in the rest period (how many calendar days of vacation are allowed per year - read)

Disputes can be caused by the situation of their coincidence with the holidays. To figure out whether the weekend is included in vacation in this case, you need to study Art. 112 of this document. It provides accounting rules in case they coincide with the holidays. In this case, the first working day becomes the day off. In some cases, the Government postpones them to other dates. For example, a January holiday can be added to holidays in May. Transfer issues are resolved by the end of the previous year.

Let's clarify whether the weekend is paid on vacation. Since they are part of this period, the employer is obliged to issue or transfer money taking into account them.

Calculation example

In order to better assimilate the information, it is worth giving a number of examples.

If the rest period lasts from November 1 to November 14, then the holiday date (November 4) will be excluded from the calculation of vacation pay. In this situation, the employee will receive payments for 13 days, and will be on vacation for 2 full weeks.
If the employee's application suggests rest for 14 calendar days from the beginning of November, the accounting procedure will be different. The employer will pay for 14 days of vacation, while the actual duration of the non-working period will increase by 1 day.

Additional rules

In practice, additional difficulties arise when calculating vacations.

The first of them concerns the possibility of going into it for the weekend. Such a desire of an employee may be due to the desire to receive additional money: the number of working days on which earnings depend does not decrease due to annual rest. Let's find out. The law does not contain such prohibitions, so the employee has the right to distribute 14 days to Saturdays and Sundays (with a 5-day working week). At the same time, it should be understood that the administration can hinder this, since the expenditures on payroll and related mandatory payments to extra-budgetary funds increase.

Another question concerns the rules according to which holiday leave is calculated, which are not included in the labor code. In 2017, such dates were set in a number of regions. For example, in the Krasnodar Territory, parental day has become a non-working day. In the explanations of Rostrud, set out in letter No. 697-6-1 of 12.09.2013, the procedure is similar to that applied in the case of national holidays. This day will be added to the non-working period without accrual of vacation pay

To simplify the work of employees responsible for calculating vacation pay, you should use a number of recommendations.

The production calendar will be the best assistant. This document consolidates all information about holidays and the transfer of weekends. Its use will free employees from the need to make a number of calculations.

In order for the company's documentation to comply with the law, it is advisable to use a sample holiday vacation order. It will be enough to indicate the personal data of the employee and the dates for which the rest period will be.

Ask questions in the comments to the article and get an expert answer

In order to extend their rest, many workers try to take leave immediately before or immediately after public holidays. This raises a logical question: are holidays included in vacation? If non-working holidays fall on the employee's vacation period, then they are not included in the number of vacation days and, as a result, are not paid (Article 120 of the Labor Code of the Russian Federation). This rule applies to both.

Non-working holidays in Russia are (Article 112 of the Labor Code of the Russian Federation):

January 1, 2, 3, 4, 5, 6, 8 - New Year's holidays;
January 7 - Nativity of Christ;
February 23 - Defender of the Fatherland Day;
March 8 - International Women's Day;
May 1 - Spring and Labor Day;
May 9 - Victory Day;
June 12 - Day of Russia;
November 4 - National Unity Day.

Also, at the level of the constituent entities of the Russian Federation, religious holidays can be recognized as non-working holidays (clause 7 of article 4 of the Law of September 26, 1997 N 125-FZ)

Are weekends considered a vacation?

Are weekends included on vacation? Yes, in the number of vacation days provided in calendar days, weekends, along with working days, are included and are subject to payment (Article 120 of the Labor Code of the Russian Federation).

As a general rule, if a non-working holiday falls on a day off, then the next working day becomes a day off (Article 112 of the Labor Code of the Russian Federation). This also applies to religious "regional" holidays (Section 2 of the Recommendations of Rostrud, approved by Protocol No. 1, dated 02.06.2014). An exception is provided for the January holidays.

In addition, the Government of the Russian Federation, in the event of a coincidence of days off and non-working holidays, has the right to postpone days off to other days during the calendar year. Traditionally, once a year, the Government issues a corresponding decree on the postponement of days off (see, Decree of the Government of the Russian Federation of 10/14/2017 N 1250).

Thus, not only holidays, but also the weekend postponed due to the holiday, may fall on vacation. The latter are included in the vacation.

Calculating the number of vacation days: example

Let's look at an example of how the number of vacation days is calculated if the vacation falls on holidays.

Example. Sales Manager N.V. Nepenina wrote an application for vacation from February 19, 2018 for 14 calendar days. February 23 is a non-working holiday (Article 112 of the Labor Code of the Russian Federation). This day is not taken into account on the employee's vacation. As a result, Nepenina N.V. should go to work after vacation on March 6.

Keep in mind that things are different in a situation where the employee in his application does not indicate the number of calendar days of vacation, but specific dates (an example can be found in another).

Can a vacation start with a holiday?

It happens that the first day of an employee's vacation falls on a public holiday. At least in this way, an employee statement can be written. Is this acceptable? Quite. The Labor Code of the Russian Federation does not prohibit specifying a holiday on the first day of vacation. Another thing is that in such a situation the employer “skips” this day and starts counting the vacation days from the next calendar day.

"Vacation" holidays when calculating average earnings

As a general rule, vacation payments are calculated based on the average earnings of an employee (Article 139 of the Labor Code of the Russian Federation, clauses 2, 10 of the Regulations, approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922). If a holiday fell on the previous vacation, is it necessary to exclude it from the calculation period when determining vacation pay?

Although the calculation period should exclude the time when the employee retained the average earnings, that is, vacation days (subparagraph "a" of paragraph 5 of the Regulations, approved by the Government of the Russian Federation of 12.24.2007 N 922), non-working holidays in vacation periods are not included. In other words, holidays are not excluded. Therefore, when calculating the average earnings, such non-working holidays should be taken into account (Letter of the Ministry of Labor of Russia dated 04.15.2016 N 14-1 / B-351).

Supplement for holidays for piece workers

Employees who work on a piece-rate basis are paid additional remuneration for non-working holidays during which they were not involved in work. The procedure for its payment and the amount are established by the collective agreement of the organization, an agreement or a local normative act (Article 112 of the Labor Code of the Russian Federation).

The average earnings, on the basis of which vacation pay is calculated, is determined on the basis of all payments provided for by the employer's remuneration system (clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922). Specifically, additional remuneration for holidays in the list of "labor" payments in favor of employees is not named. But since this list is open (subparagraph "o", clause 2 of the Regulations, approved by the Decree of the Government of the Russian Federation of 24.12.2007 N 922), this remuneration must also be taken into account when calculating the average earnings for pieceworkers.

Weekends and holidays during vacations without pay

The unpaid leave may also include weekends and / or public holidays. But they do not affect the duration of the vacation. If the employee wrote an application for leave without pay indicating specific dates, and the employer does not mind providing it, then the corresponding order must indicate the same dates of leave. If an employee wrote an application from a certain date for a certain number of calendar days, then to determine a specific vacation period, the required number of calendar days is counted from the first day of the vacation.

All days of leave without pay, including weekends and public holidays, are marked with the letter code "НВ" digital code "28".

Example.

Sales Manager N.V. Nepenina wrote an application for unpaid leave from 19 to 25 February 2018. For the specified period (7 calendar days), the employee must be granted leave. The first working day after the vacation for her is February 26 of the year.

If she wrote an application from February 19, 2018 for 7 calendar days, then she would be granted leave without pay for the period from February 19 to February 25 (7 calendar days). And the first working day would remain the same. despite the fact that this period falls on a public holiday - February 23.