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Teachers’ annual paid leave and the calculation procedure – Part II
Teachers’ annual paid leave and the calculation procedure – Part II
4. Earnings considered and not considered when calculating the average salary for the leave period
Article 139 of the Labor Code defines the types of wages to be taken into account when paying leave allowance. According to this article, when calculating the average salary for the leave period, all types of payments included in the definition of wages established in Part I of Article 154 of the Code are taken into account.
In addition, the detailed list of payments considered and not considered in calculating the average salary for the leave period, as well as the procedure for applying coefficients, was approved by the Resolution of the Cabinet of Ministers No. 137 dated August 25, 1999. According to this resolution, the average salary retained during labor, educational, and creative leave is defined as a type of income to be considered. In this regard, the leave allowances paid for July and August in the example will also be taken into account. As a result, the total income for the last 12 months will amount to 15,065 manats.
Taking this into account, let us calculate the average salary for the leave period in the example:
Total income for the last 12 months: 15,065 manats;
Average monthly salary: 15,065 ÷ 12 months = 1,255.42 manats;
Average daily salary: 1,255.42 ÷ 30.4 = 41.30 manats;
Average salary for the leave period: 41.30 × 56 = 2,312.61 manats.
5. Calculation method of leave allowance for employees who have worked less than 12 months
If an employee has worked less than 12 calendar months before taking leave, their average monthly salary is calculated based on the full calendar months actually worked.
Example 3: A teacher who started a new job on September 15 received the following salaries during the academic year:
2024: September – 650, October – 1,100, November – 1,200, December – 1,330
2025: January – 1,350, February – 1,350, March – 1,300, April – 1,300, May – 1,400, June – 1,400
Since the teacher went on annual leave starting from July 1 for a duration of 56 calendar days, let us calculate the average salary for the leave period. As the teacher worked less than 12 calendar months, the average salary for the leave period will be calculated only based on the full calendar months actually worked. Therefore, September will not be considered in the calculation. Instead, the incomes for the period from October to June will be taken into account:
Total income for October – June: 11,730 manats;
Average monthly salary: 11,730 ÷ 9 months = 1,303.33 manats;
Average daily salary: 1,303.33 ÷ 30.4 = 42.87 manats;
Average salary for the leave period: 42.87 × 56 = 2,400.88 manats.
To determine the leave allowance, the total salary of the 12 calendar months prior to the leave is divided by 12 to find the average monthly salary. The result is then divided by the average number of calendar days in a month (30.4) to determine the daily salary. This daily salary is multiplied by the number of calendar days of the leave.
Finally, it should be noted that the average salary for the leave period must be paid to the employee no later than 3 days before the start of the leave.
4. Earnings considered and not considered when calculating the average salary for the leave period
Article 139 of the Labor Code defines the types of wages to be taken into account when paying leave allowance. According to this article, when calculating the average salary for the leave period, all types of payments included in the definition of wages established in Part I of Article 154 of the Code are taken into account.
In addition, the detailed list of payments considered and not considered in calculating the average salary for the leave period, as well as the procedure for applying coefficients, was approved by the Resolution of the Cabinet of Ministers No. 137 dated August 25, 1999. According to this resolution, the average salary retained during labor, educational, and creative leave is defined as a type of income to be considered. In this regard, the leave allowances paid for July and August in the example will also be taken into account. As a result, the total income for the last 12 months will amount to 15,065 manats.
Taking this into account, let us calculate the average salary for the leave period in the example:
Total income for the last 12 months: 15,065 manats;
Average monthly salary: 15,065 ÷ 12 months = 1,255.42 manats;
Average daily salary: 1,255.42 ÷ 30.4 = 41.30 manats;
Average salary for the leave period: 41.30 × 56 = 2,312.61 manats.
5. Calculation method of leave allowance for employees who have worked less than 12 months
If an employee has worked less than 12 calendar months before taking leave, their average monthly salary is calculated based on the full calendar months actually worked.
Example 3: A teacher who started a new job on September 15 received the following salaries during the academic year:
2024: September – 650, October – 1,100, November – 1,200, December – 1,330
2025: January – 1,350, February – 1,350, March – 1,300, April – 1,300, May – 1,400, June – 1,400
Since the teacher went on annual leave starting from July 1 for a duration of 56 calendar days, let us calculate the average salary for the leave period. As the teacher worked less than 12 calendar months, the average salary for the leave period will be calculated only based on the full calendar months actually worked. Therefore, September will not be considered in the calculation. Instead, the incomes for the period from October to June will be taken into account:
Total income for October – June: 11,730 manats;
Average monthly salary: 11,730 ÷ 9 months = 1,303.33 manats;
Average daily salary: 1,303.33 ÷ 30.4 = 42.87 manats;
Average salary for the leave period: 42.87 × 56 = 2,400.88 manats.
To determine the leave allowance, the total salary of the 12 calendar months prior to the leave is divided by 12 to find the average monthly salary. The result is then divided by the average number of calendar days in a month (30.4) to determine the daily salary. This daily salary is multiplied by the number of calendar days of the leave.
Finally, it should be noted that the average salary for the leave period must be paid to the employee no later than 3 days before the start of the leave.