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Annual leave: time off granted to rest and return to work through vacation pay.
As a general rule, annual leave is granted of at least 20 business days (if you work 5 days a week) or at least 24 business days (if you work 6 days a week).
If the number of working days per week is less or different, the employee must have a leave of at least four weeks.
It is true that some groups of employees have longer annual leave. For example, civil servants or officials can take leave from 22 to 37 days, doctors from different areas from 26 to 30 days, air traffic controllers for 35 days, teachers and scientists for 40 days, and aircraft pilots for 41 days.
Annual leave must be granted at least once a year. At least part of the annual leave may not be less than 10 working days. During vacations, the employee is paid his average salary (vacation).
Usually a person is on vacation part of the month and works part of the time, as a result of which both regular salary and vacation pay are paid during this time. As a result, as they are calculated, a person can earn more or less than they normally receive in a month of vacation.
March is much better than November
Daiva Čibirienė, president of the Lithuanian Association of Accountants and Auditors, noted that some employee benefits are not included in the calculation of vacations, so they may be slightly lower than expected.
According to the President of the Association, the vacation calculation does not include salaries calculated for downtime, incentive bonuses for future results, bonuses for vacations and anniversaries, compensation paid upon retirement, at the end of the employment contract.
“Holidays are calculated on the basis of the average of the last three months, which was before the monthly salary and the various allowances, except in the cases mentioned above,” commented D. Čibirienė.
According to her, if an employee’s salary is variable, the highest leave will be in the months with the highest average.
If the employee has the opportunity not to go to downtime, but to take annual leave, it will generally be more beneficial for him, because the leave is calculated from the months in which the normal salary was paid.
This rule only applies when the salary is higher than the monthly minimum wage (MMA). If an employee’s salary equals MMA, it is best for him to receive the MMA-level downtime benefit and not take leave until the day of dismissal. In the event of dismissal, your discharge will not be less than the MMA in force on the day of dismissal, which grows by around 5% each year.
For an employee who receives an average salary of € 1,300 and takes 10 days off next year, the amount of vacations and the remaining salary may vary by more than € 60 (from € 1,250 to € 1,359), depending on the month chosen .
“In this sense, 2021. it is best to take a vacation in March (+59 euros). Worse in November (-50 euros). But things will be completely different for those who receive MMA. If it increases, it is better for these employees not take vacation this year and go on vacation next year, because the vacation will not be lower than the increase in MMA, ”explained D. Čibirienė.
He recalled that due to 2021 an increase in MMA of up to € 642 (now € 607) is approved. This amount may be changed if the new Seimas amends the state and Sodra budget bills for next year that are currently being considered.
Holidays, vacations, and downtime
During the first and second waves of quarantine, due to the restrictions introduced, more than 200 thousand. workers were forced to go into periods of inactivity. During them, the employee does not receive a regular salary, so his leave will be reduced?
As mentioned, during the leave period, the employee keeps his average salary (vacation). The period from which the average salary (VMU) for annual leave is calculated is 3 months before the month for which it is paid (or part of it).
As the State Labor Inspectorate comments, the VMU is calculated from the salary of the calculated period calculated by the work performed or the time worked, including all types of remuneration.
Therefore, VMU includes basic wages (tariff), higher pay for work on holidays and holidays, overtime, night work, additional part of wages, bonuses and allowances, bonuses and other payments for work performed, etc.
However, the calculation of the average salary will not take into account the days or hours during which the employee did not actually work for the company, nor the monetary amounts paid for those days or hours.
“This means that downtime (or partial inactivity) and salary received for inactivity (or partial inactivity) are not included in the calculation of the average salary.
It should be noted that the period for calculating the average salary is shortened accordingly, for example, if the employee has actually worked for two months and the employee has been declared downtime for one month, in which case the average salary will be calculated from of 2 months actually worked and received, and The downtime (or partial downtime) will not be included in the calculation of the holidays ”, explained the State Labor Inspectorate.
In a situation where partial downtime is declared and the number of working hours per day decreases, the length of the employee’s working day (shift) changes compared to the time they would have worked if no work had been declared. partial downtime.
“Thus, it is considered that in this case the average hourly wage must be calculated, which would ensure fair payment for annual vacations,” the Inspection indicated.
It is stated that in all cases, when deciding on the calculation of the average hourly or daily average wage, the employer must not only ensure fair payment for annual leave, but also, as mentioned above, implement the principles of equity, cooperation and not abuse of rights.
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