Russia vacation pay
Vacation pay (отпускные) in Russia from the average daily earnings of the last 12 months, with public holidays inside the vacation, NDFL and net pay.
Russia — Labour Code (Трудовой кодекс), articles 120 and 139, and Government Decree No. 540 of 24.04.2025. Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Frequently asked questions about vacation pay
Why is the divisor 29.3?
29.3 is the average number of calendar days in a month after removing the non-working public holidays of the year. Labour Code article 139 divides the earnings of the 12 months by 12 and by 29.3 to get the average daily earnings.
Which months make up the settlement period?
The 12 full calendar months before the month in which the vacation starts. A vacation that starts on 8 June 2026 uses June 2025 to May 2026.
What happens when a public holiday falls inside the vacation?
The holiday is not counted as a vacation day and is not paid as vacation pay, so the vacation ends one day later for each such holiday. Weekends are counted as vacation days.
Which periods are excluded from the calculation?
Periods in which the employee kept the average earnings or did not work for reasons allowed by law: sick leave, maternity leave, earlier vacations, business trips, downtime caused by the employer and extra paid days off to care for a child with a disability. Their days and their payments are left out.
Russian income tax (NDFL) calculator · Sick pay in Russia
How the Russian vacation pay calculator works
This calculator estimates the vacation pay (отпускные) of an employee in Russia. Enter the first day of the vacation, the number of calendar vacation days and the usual monthly earnings, and it returns the gross and net amount, the average daily earnings, the last day of the vacation and the public holidays that make it longer. It is meant for employees planning their leave, for HR staff and for accountants who want to check a payment before the payroll is closed.
The method follows Labour Code article 139 and Government Decree No. 540 of 24.04.2025. The settlement period is the 12 calendar months before the month in which the vacation starts. Earnings are divided by 12 and by 29.3, and a partial month counts 29.3 divided by its calendar days times the days actually worked, so excluded periods such as sick leave drop out. Article 120 says the non-working holidays of article 112 inside the vacation are not vacation days. The average daily earnings are rounded to kopecks and multiplied by the vacation days, and NDFL follows the progressive scale of Tax Code article 224.
Example: usual earnings of 100,000 rubles and 14 vacation days from 8 June 2026. The settlement period is June 2025 to May 2026, with 1,200,000 rubles over 351.60 days, so the average daily earnings are 3,412.97 rubles and the vacation pay is 47,781.58 rubles. NDFL is 6,212 rubles and the net pay is 41,569.58 rubles. Russia Day on 12 June is not a vacation day, so the last day moves to 22 June. Limitations: bonuses and pay rises (Decree 540 p.15-16), the minimum wage floor and the use of an earlier settlement period are not covered. This is an estimate, not legal advice.