Vacation Pay Calculator

Written byOleh Soloninupdated 5 October 2026

Earnings over 12 months

Salary, bonuses and allowances for the 12 months before the month the leave starts, without sick pay, earlier holiday pay or business-trip pay.

Excluded calendar days

Sick leave, business trips and earlier holidays. For an exact divisor, enter them as dates in the extra fields.

Vacation days

Calendar days; public holidays inside the leave are not counted.

Advanced options

First day of the leave

The reference period is the twelve calendar months before the month the leave starts.

Excluded periods as dates

One per line, both dates included. When this is filled in, the divisor is worked out month by month as paragraph 10 of Regulation 540 requires, and the number of excluded days above is ignored.

Result

Average daily earnings2,730.38 ₽
Gross vacation pay38,225.26 ₽
Income tax4,969.00 ₽
Take-home, approximate33,256.26 ₽
Billable days351.6
How the divisor was worked out12 full months × 29.3 = 351.6

Article 139 of the Labour Code, in one screen

Average daily earnings from twelve months of pay divided by 29.3, then the gross and net vacation payout after progressive income tax.

Vacation pay rarely matches salary for the same days, and that is by design. It comes from average earnings over the previous twelve months divided by 29.3 — the average number of calendar days in a month once public holidays are stripped out.

The part people get wrong is exclusions. Sick days, business trips and previous holidays drop out of the period along with the money paid for them. Leave them in and the daily average comes out too low.

How to use

Enter earnings for the twelve months before the holiday — pay, bonuses and allowances, without sick pay or previous holiday pay.
Enter the excluded calendar days for that period: sick leave, unpaid leave and business trips.
Enter the number of calendar days of holiday, and read the average daily figure, the gross amount and what arrives after tax.

How much it comes to for different lengths

Holiday pay does not depend on how many working days fall inside the holiday: it counts calendar days, so a fortnight with weekends inside it costs exactly twice a week. Public holidays are skipped — they extend the holiday without adding to the payment.

On earnings of 960,000 ₽ a year the average daily figure is 2,730.38 ₽, and the rest of the table follows from it in proportion. The gap between the gross amount and what arrives is income tax, withheld from holiday pay exactly as it is from salary.

Earnings of 960,000 ₽ over twelve months with no excluded days; average daily earnings 2,730.38 ₽. Worked out with this calculator.
Days of holiday	Gross	Income tax	Received
7	19,113 ₽	2,485 ₽	16,628 ₽
14	38,225 ₽	4,969 ₽	33,256 ₽
28	76,451 ₽	9,939 ₽	66,512 ₽

The 29.3 average and why it matters

The divisor is not the actual number of days worked but 29.3 multiplied by the number of full months — a statutory average of calendar days in a month. Months worked only in part are counted proportionally, which is why the billable day count in the result is rarely a round number.

Excluded days work in the employee's favour. Sick leave and unpaid leave reduce the divisor while the earnings for them were never in the total, so removing them lifts the daily figure rather than lowering it.

What this calculator shows

Average daily earnings, the figure that appears on the leave order
Gross pay, income tax and an approximate take-home figure: without year-to-date income the calculation cannot see a move into a higher band
How many billable days remain after the exclusions

What to keep in mind

The twelve-month total should include salary, systematic bonuses and allowances, but not sick pay, previous vacation pay or one-off assistance.
Tax uses the progressive scale in force since 2025: 13 percent up to 2.4 million roubles of annual income, rising in steps above that, rounded to whole roubles.
Average earnings follow Article 139 of the Labour Code and, since 1 September 2025, the regulation approved by Government Decree No. 540. Excluded periods entered as dates give the exact divisor month by month: 29.3 ÷ days in the month × days worked. A bare number of excluded days is spread over an average month instead, which drifts by several percent when whole months or February are excluded.

Where the numbers come from

Checked against Article 139 of the Russian Labour Code and Government Decree No. 540 of 24 April 2025 on average earnings · verified September 2026.

FAQs

Why 29.3 specifically?

The statutory figure is 29.3; it comes from (365 − 14) ÷ 12 = 29.25, rounded — the calendar year minus fourteen non-working public holidays, averaged per month. It is fixed in law and does not change from year to year.

When must vacation pay be issued?

No later than three calendar days before the leave starts. Miss that and the employer owes statutory interest, and the employee can insist the leave be moved.

What if I have worked less than a year?

Only actual time worked counts. Enter earnings for the months worked, then in the extra fields give the first day of the leave and the time before you were hired as an excluded period: the divisor follows the same monthly rule.

Do annual bonuses count?

Yes, when they are part of the pay system. A bonus for the previous calendar year counts whenever it was accrued: in full if the reference period was fully worked, and in proportion to time worked if not.

What is holiday pay on 960,000 a year for 14 days?

38,225 ₽ gross and 33,256 ₽ after tax. The average daily figure is 2,730.38 ₽, so a week comes to 19,113 ₽ and a full 28-day entitlement to 76,451 ₽.

Does a public holiday inside the leave get paid?

No. Public holidays are not counted as days of leave at all: they push the return date back instead, so the holiday gets longer while the payment stays the same.

Is this calculation Russian-specific?

Yes. The 29.3 divisor, the twelve-month averaging and the tax treatment come from the Russian Labour Code. Most other countries pay holiday at the normal salary rate, so this arithmetic does not transfer.

Worked example

Two weeks on 960,000 ₽ a year

Input: 960,000 ₽ over the year, no excluded days, 14 days of leave

Output: Daily average 2,730.38 ₽, gross 38,225.26 ₽, tax 4,969 ₽, net 33,256.26 ₽

Note: Income tax is computed in whole roubles. On a flat 80,000 ₽ a month, 80,000 ÷ 29.3 gives the same daily average. Holiday pay can still differ from pay for working the same dates, even with no bonuses or exclusions, because it counts calendar days and the 29.3 divisor.

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Result

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