Definitive guide to calculating employee vacations – WAU
The granting of vacation is of great importance, because this break from work will be essential to avoid tiredness and preserve the health of your employee. In that time period, although the employee does not provide services, the company will pay your salary. Do you know how to calculate your employee’s vacation? In fact, […]
The granting of vacation is of great importance, because this break from work will be essential to avoid tiredness and preserve the health of your employee.
In that time period, although the employee does not provide services, the company will pay your salary. Do you know how to calculate your employee’s vacation?
In fact, the Federal Constitution and the Consolidation of Labor Laws (CLT) prescribe the legal rules for this calculation to be carried out.
Therefore, when calculating your employees’ vacation time, you must be very careful to prevent them from suffering a labor lawsuit in the future.
Do you have any doubts about how your worker’s remuneration should be during this rest period? Don’t worry, in this article they will be remedied.
Right to vacation
The aforementioned London laws state that the worker will have the right to annual holidays, as a rule, of 30 days.
For this to happen, it is necessary that this service provides to the same company during the period of 12 months. This time interval is known as the acquisition period.
Thus, from that date, the employer will have a concession period of up to 12 months, that is, he will have a maximum time limit of 12 months to grant this rest to his employee.
If this deadline is not respected, the The employer will have to pay twice the amount related to vacation to his employee. The period chosen for granting this right must be notified to the employee in writing and with a at least 30 days in advance.
That is why the employer who determines the time that his employee will take his time off, that is, his employee has no power of choice.
However, there are two legal exceptions: underage workers are entitled to leave their school holidays coinciding with school holidays and members of the same family should enjoy this right together, provided they work in the same company and do not cause any loss for the service. .
It is worth mentioning that, with the labor reform of July 2017, holidays can be split up to three times. This will be possible as long as the duration of, at least, 14 days for one of these periods and the others cannot be less than 5 consecutive days, each.
In addition, this change prohibits the beginning of the vacation to be two days before a holiday or coincide with the paid weekly rest.
Constitutional holiday rosary
Certainly, our Federal Constitution states that it is the right of the worker to have an increase of, at least, one third to the value of his remuneration when taking his vacation.
This additional amount to be paid is intended for your employee to better enjoy his rest, with leisure or travel and return to his services renewed.
That way, if your employee has a monthly salary of R $ 1500.00, when he goes to take his vacation, in his remuneration there will be an additional 1/3 of that amount, that is, $ 1500/3 = $ 500.
Thus, your employee will have the salary amount as a vacation (R $ 1500.00), plus the constitutional third (R $ 500.00), totaling R $ 2000.00.
It is important to emphasize that there will be an additional one-third in the vacations taken, which is the one in which there is actually rest, but will also affect indemnities, that is, those that will be paid with severance funds at the end of a contract. As well, this increase will fall if they are integral or proportional.
Calculate vacation according to work period
The salary the employee will receive on vacation will be equivalent to the remuneration due on the date they were granted, and not the amount he received when he acquired that right. It is evident that this value will be added to the constitutional third.
If the remuneration of this employee is variable, the acquisition period should be averaged to obtain the amount to be paid on the vacation grant date.
However, if it is paid in percentage, the base salary for calculating vacations will be based on the average of the 12 months prior to the concession and not in the acquisition period.
Some statutory additions will also be computed in that amount that serves as the basis for calculating the payment for vacation.
They are: overtime, night shift, unhealthy and hazardous work. In addition to the additions, there will also be discounts on this amount for social contribution from the National Institute of Social Security (INSS) and income tax.
In the case mentioned above, as an example, in the final amount of R $ 2000.00 there will be a discount of the social contribution rate of 9%, in this case ($ 2000 – 9% = $ 180), soon that employee will receive as remuneration only R $ 1820.00 (the total value of the vacation R $ 2000.00, subtracting the discount due to the INSS R $ 180.00). In this case, there is no income tax, because the income will be exempt.
However, if that employee receives as a salary R $ 2100.00, will have the addition of the constitutional third of R $ 700.00 (R $ 2100.00 / 3 = R $ 700.00), thus totaling as vacation R $ 2800.00. This value, in this example, will be discounted by the 11% rate of the INSS ($ 2800 – 11% = $ 308.00) it’s from R $ 44.10, regarding the incidence of Income Tax. That way, he will receive at the end the value of R $ 2447.90.
It should be noted that the vacation payment must take place up to two days before the start of the vacation, thus allowing the employee to really enjoy his rest.
The company must have a document that will be signed by the employee, proving the discharge of this payment, the start and end date of the vacation.
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Calculate proportional vacation
Proportional vacations are those in which the 12-month period in activity for a company has not been completed, because there has been dismissal without cause or the employee has resigned.
To calculate proportional vacations, it is observed if your employee worked more than 14 days a month. If this happened, it is considered as if he had worked a full month of work.
However, in the situation where he worked less or up to 14 days, that month will be disregarded for the purpose of remunerating that rest. Thus, each month or fraction of more than 14 days will be equivalent to one twelfth for the calculation of the amount due for vacation.
That employee who has a remuneration of R $ 1500.00, for example, if he started working in your company on 04/17/2017 and asked for his resignation on 10/26/2017. Thus, the months count will be:
- in April, he worked only 14 days, this month will be ignored to calculate vacation pay;
- the subsequent months, May, June, July, August and September have been worked through, so it will be entitled to 5/12;
- in October, he worked 26 days, so he will consider the whole month.
Then, the first month and including the last month will be excluded, totaling 6/12 for the purpose of calculating proportional vacations. The formula to be used is the remuneration divided by 12 (which is the total number of months in the year), multiplied by the result of months actually worked.
In this situation, the employee’s salary was R $ 1500.00 and being divided by 12 will result in R $ 125.00. This value must be multiplied by the amount of 6 months provision of services, totaling proportional vacations in R $ 750.00.
As already mentioned, this value will still have the increase of the constitutional third, that is, R $ 750.00 divided by 3 = R $ 250.00, so the remuneration of those proportional vacations will be R $ 750.00 (amount for months worked), plus the constitutional third, R $ 250.00,ending with a total value of R $ 1000.00.
The employee has the possibility of converting one third of his vacations into a vacation or cash bonus, which is known as a holiday sale.
The employer cannot deny the payment of this right, if your worker requested it within 15 days before the end of the acquisition period.
The payment of this financial allowance, as well as the vacation, must be made within 2 days before the start of rest. It is worth mentioning that part-time employees do not have this right.
This right can be advantageous for both the employee and the company, since the one who converts his vacation into cash, will be able to pay his bills, take a family trip. Likewise, it will be beneficial for the boss who will have his / her employee’s staff absent for a shorter time.
If, in that example, the employee decides to sell 10 days of his vacation, the way to calculate the amount to be paid for vacation and the financial allowance is as follows: the remuneration is R $ 1500.00, The constitutional third will be R $ 1500/3, totalizing R $ 500.00.
The amount of the financial allowance will be obtained from the salary R $ 1500.00 divided by 30 days work that will result in R $ 50.00, which is the employee’s daily remuneration, multiplied by 10 days sold (10 days x R $ 50.00) That will have as final value R $ 500.00. In addition to this amount of the financial allowance, the constitutional third of R $ 166.67 (R $ 500.00 / 3), as the final sum of R $ 666.67.
Therefore, the final value of the vacation with the addition of the financial allowance will be R $ 2666.67, as it will be the sum of the remuneration, the constitutional third and the vacation bonus plus 1/3. It is necessary to remember that there will be an incidence of the INSS rate and the Income Tax, if the amount exceeds the exemption range.
Calculate overdue vacation
Holidays will be considered due when not granted in the twelve months following the acquisition period. If your employee does not take this statutory rest within that time, you must pay the employee a double holiday.
In the same way, the payment will also be made in double if the company does not discharge the vacation two days before the beginning of this holiday, even though the employee has had rest. This is because failure to pay prevents the employee from actually enjoying his vacation.
The calculation is very simple: the employee who would receive it on vacation R $ 2000.00(remuneration of R $ 1500.00, With the addition of the constitutional third of R $ 500.00), you will now receive that value multiplied by two (R $ 2000.00 x 2), thus totaling the value of R $ 4000.00.
It should be noted that if the company did not grant the vacation because the employee was absent at the time, there will be no double payment.
This would be the case, for example, with an employee who was away from her work activities because she was on maternity leave during the period when her vacation should be granted.
Reduction of holiday entitlement period
The duration of the 30-day vacation can be reduced according to the unjustified absences practiced by the employee during the vesting period of that right. The proportion of this rest period and unjustified absences is legally provided for in our labor legislation.
Thus, your employee may only be absent, without justification, up to 5 times in the period of 12 months to be able to enjoy the holidays for 30 days. This period can be reduced to 24 days, if there are 6 to 14 absences, or to 18 days, if there are 15 to 23 absences. In addition, the duration of this rest can be reduced up to 12 days, in the case of 24 to 32 unmotivated absences.
It is worth noting that if your employee falls ill during the holidays, he will not be able to use this as a justification for his suspension, that is, he will run normally.
That way, with all the information in this post, you will learn how to calculate your employees’ holidays correctly, understanding and complying with labor legislation. Therefore, you will avoid a future labor lawsuit.
Did you like our article on how to calculate holidays? Was it useful for you to learn how to calculate your employees’ vacation calculations? So how about learning how to calculate your business revenue?