When is it profitable to take a vacation and how to calculate vacation pay in 2026

For millions of working Russians, the end of the year traditionally becomes the holiday planning period for the next year. In 2026, the established rules of computing will be preserved. However, in order to avoid financial losses, it is necessary to take into account a number of nuances, primarily the number of working days and holidays. Izvestia tells us how to calculate vacation pay correctly and when it is better to go on vacation.

What is vacation pay?

Vacation pay is a monetary payment that an employee receives from an employer for the period of their annual paid leave. In essence, this is not just an additional payment, but a part of the salary guaranteed by the Labor Code of the Russian Federation, which is reserved for the employee during the rest period.

The main purpose of payments is to provide an employee with the opportunity to recuperate and maintain his usual income level while he is not fulfilling his work duties.

In addition to the basic paid leave, employees are also provided with study leave (for employees who combine work with study), maternity leave (maternity leave) and child care.

How many vacation days are paid for

According to the Labor Code, the basic paid leave is 28 calendar days. It is granted annually, and the employee has the right to use the first vacation pay after six months of continuous work. In agreement with the management, leave may be taken earlier than this period.

The vacation can be divided into parts, provided that one of them will be at least 14 calendar days. The employee can use the remaining days at a convenient time during the year. In addition to the main one, some categories of employees are entitled to additional paid vacations.

Employees engaged in work with harmful or dangerous working conditions, workers with irregular working hours, as well as those who work in the Far North and equivalent areas have such a right.

How to calculate vacation pay

Vacation pay is calculated based on the average daily earnings of an employee. For this purpose, the total amount of all official income (salary, bonuses, allowances) for the last 12 calendar months is taken, which is then divided by the average monthly number of calendar days (29.3).

The amount of average daily earnings received is multiplied by the number of days of planned vacation. Thus, the amount of vacation pay directly depends on the employee's salary level and the length of his rest.

Other important aspects may affect the amount of vacation pay: for example, if the salary is below the minimum wage, vacation pay is calculated in accordance with the minimum wage.

At the same time, non-wage amounts are excluded from the calculation. These include sick leave payments, travel expenses, financial assistance, food or travel compensation, as well as vacation pay for previous periods.

When should vacation pay be paid

The labor legislation of the Russian Federation strictly regulates the period of payment of vacation pay. The employer is obliged to pay the money no later than three calendar days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). If the end of the term falls on a day off or a non-working holiday, vacation pay is paid the day before.

Meeting these deadlines is the direct responsibility of the employer. A violation, that is, a delay in payment, entails financial liability in the form of monetary compensation in favor of the employee.

The amount of compensation is calculated as at least 1/150 of the key rate of the Central Bank of the Russian Federation from the unpaid amounts for each day of delay.

In what cases may vacation pay not be paid?

A direct refusal to pay vacation pay in the presence of a duly issued vacation is illegal. However, in practice, disputes often arise due to non-compliance with the procedure or certain conditions.

For example, vacation pay may not be paid if an employee urgently goes on vacation and warns about it in less than three days. Another common case is family circumstances: wedding, anniversary, birth of a child, illness or death of a close relative. In such situations, the employee takes the required number of days at his own expense (Article 128 of the Labor Code of the Russian Federation).

When all the conditions are met, and the vacation pay has not arrived, you should contact the accounting department or the human resources department.

Production calendar for 2026: official weekends and holidays

When is the best time to plan a vacation

The choice of vacation time can significantly affect the amount of vacation pay. One of the key points is the accounting of official non—working holidays. If such days fall during the vacation period, they are not paid. Accordingly, the more working days in a month, the more expensive each day of vacation is.

For an accurate calculation, you can use the production calendar for 2026. April (22 working days), July (23 working days), as well as September, October and December (22 working days each) will be the most profitable for employees in the new year.

January (15 working days), February and May (19 working days each) are traditionally considered unfavorable months. There are many holidays during these periods that are not included in the paid vacation.

General recommendations

Employees planning a vacation in 2026 are advised to:

• apply for leave in advance so that the employer has enough time to calculate correctly.;

• carefully read the vacation order and the pay sheet, which indicates the amount of accrued vacation pay.;

• to control the deadline for receiving payments — vacation pay must be credited to the account or issued strictly within the time limit prescribed by law.

Earlier, Izvestia called it a profitable way to extend the New Year holidays.

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