Vacation pay isn't a salary. It's calculated based on average earnings over 12 months, and this creates the main paradox: a month with holidays or a short work schedule can turn out to be financially disadvantageous, even if you formally rest more days. In 2026, the calculation rules haven't changed, but there are nuances with the transfer of days off and indexation. Let's break down with numbers where money is lost and how to plan dates.
Imagine an engineer with a salary of 80,000 and a monthly bonus of 10,000. Over the year, they earned 1,080,000 (12 × 90,000). The average daily earnings for vacation pay is 1,080,000 / 12 / 29.3 = 3,071. If they take 14 days of vacation in August (31 days, 21 working days), the vacation pay will be 14 × 3,071 = 42,994. And for the remaining 7 working days of August, they will receive part of the salary: 80,000 / 21 × 7 = 26,667. Total for August — 69,661 instead of the usual 90,000. Loss — about 20,339.
Now the same employee takes the same 14 days in January 2026. January is a short month: for example, 15 working days (including New Year holidays). The vacation pay is the same — 42,994. And for the remaining 1–2 working days (if the vacation covers almost the entire month), they will receive little. If they work 1 day: 80,000 / 15 × 1 = 5,333. Total — 48,327. Loss — over 40,000. The difference between August and January is almost twofold.
How vacation pay is calculated: formula and pitfalls
According to employment law, the average daily earnings for vacation pay = the sum of payments for the 12 calendar months preceding the vacation, divided by 12 and by 29.3 (the average monthly number of calendar days). The calculation includes salary, bonuses, allowances, but does not include sick leave, business trips, vacation pay from previous periods, and financial assistance.
Example: if an employee was sick for 10 days in March, then March is considered incomplete: 29.3 / 31 × 21 = 19.85 days. This reduces average earnings because sick leave is not counted in income, but sick days are excluded from the calculation. As a result, vacation pay may be lower than expected.
Another nuance: if there was a salary indexation during the year, the average earnings must be indexed. This is often forgotten, and the employee receives less. You can check this in the pay slip or request an income statement.
When it's beneficial to take vacation: comparing months
The benefit depends on the number of working days in the month. The more there are, the less one vacation day "costs" in terms of salary. In 2026, the most working days are in July, August, October, and December (usually 22–23 days). The fewest are in January and May due to holidays.
Let's compare using an example of a salary of 80,000 (without bonuses) and a 14-day vacation:
| Month | Working days | Cost of 1 working day | Loss for 14 vacation days |
|---|---|---|---|
| January | 15 | 5,333 | ≈ 40,000 |
| May | 18 | 4,444 | ≈ 33,000 |
| August | 21 | 3,810 | ≈ 20,000 |
| October | 23 | 3,478 | ≈ 16,000 |
The loss figures are approximate but show the trend: vacation in January or May costs noticeably more than in late summer or autumn. However, there is a flip side: in "expensive" months, you get more days of rest for the same 14 calendar days of vacation, because holidays are not included in vacation? In fact, holidays are not included in the calendar days of vacation, so the vacation is automatically extended. This is beneficial in terms of the amount of rest, but not money.
How to plan vacation to get the most
- Choose months with the most working days — July, August, October, December. In 2026, they usually have 22–23 working days.
- Don't take vacation in January and May if the financial side is important. Even if you want to extend the holidays, remember the loss.
- Split your vacation into parts. If you take 5 days of vacation in one month and 5 in another, you can smooth out the losses. But keep in mind that vacation pay for each part is calculated separately, and the average earnings may change.
- Check if there are bonuses or indexation in your month. If a salary increase is expected, it may be more beneficial to take vacation after it.
Example: an employee with a salary of 80,000 takes 5 days of vacation in August (21 working days) and 5 days in October (23 working days). Vacation pay for August: 5 × 3,071 = 15,355. Salary for the remaining 16 days: 80,000 / 21 × 16 = 60,952. Total for August: 76,307 (loss 3,693). For October: vacation pay 15,355, salary for 18 days: 80,000 / 23 × 18 = 62,609. Total 77,964 (loss 2,036). Total loss for two months — about 5,700, which is significantly less than 20,000 for a two-week vacation in August. Splitting helps reduce losses.
Where mistakes are most common
Many believe that vacation pay equals salary for the same period and don't check the calculation. A common mistake is not accounting for the fact that sick leave and business trips are not included in the average earnings calculation. As a result, vacation pay turns out lower than expected, and the employee wonders why the amount is less.
Another mistake is taking vacation in a month when there was a large bonus, but it is not included in the calculation (for example, a one-time birthday bonus). Then the average earnings don't increase, but working days are lost.
How an AI twin helps with calculations and documents
Manually collecting data for vacation pay calculation takes time: you need to gather income statements, sick leaves, bonus orders. An AI twin on asibiont.com can automate part of the work. If you give access to your email and calendar, it will find emails with pay slips, extract the amounts, and calculate the average daily earnings based on your data. For example, ask: "Calculate my vacation pay for 14 days in August 2026 based on income statements for the last year." The AI will gather the numbers and provide the result.
It can also draft a vacation application, insert dates, and send it for approval to the manager (via email or messenger). But you will have to sign the application and take it to HR personally — the AI does not perform legally significant actions.
If you need to review a contract or a local vacation policy, the AI can read the document and highlight the conditions: number of days, payment procedure, possible restrictions. This is convenient if you are unsure about the wording.
However, AI will not replace an accountant: it will not verify the correctness of accruals in the accounting system and will not provide an official conclusion. It only helps gather information and make a preliminary calculation.
When the calculation is disadvantageous: refusal cases
Situation 1: Salary change during the year. If the salary increased, the average earnings must be indexed. But some accounting departments forget to do this. You may notice that vacation pay is lower than if calculated based on the latest salary. What to do: request a recalculation, referring to the regulation on the specifics of the procedure for calculating average wages. If they refuse — contact the labor inspectorate.
Situation 2: Sick leave before vacation. If you were sick during the 12 months, this reduces average earnings, since sick leave is not counted in income, and sick days are excluded from the calculation. Vacation pay will be lower. Check in advance: calculate your average earnings with and without sick leave. If the difference is significant, it may be worth postponing the vacation to a later date when the period without sick leave increases.
Situation 3: Vacation in a month with holidays. As we have seen, this leads to losses. But if you did take vacation in January, check whether accounting correctly excluded holidays from the calendar days of vacation. If not — is this an error in your favor? On the contrary, if holidays were included in the vacation, you lose days of rest. Demand a recalculation.
What to do if you are already on vacation and notice an error
If the vacation pay amount seems underestimated, first request a written calculation from accounting. Compare it with your formula. If the error is confirmed, write an application for recalculation. In most cases, the issue is resolved on the spot. If the employer refuses, you can file a complaint with the labor inspectorate. But remember: the AI twin does not submit official applications to government bodies; you will have to do this yourself.
A non-obvious conclusion: sometimes it's disadvantageous to take vacation even in a "good" month if there were large one-time payments in the previous 12 months that are not included in the calculation. For example, if you received an annual bonus in December and take vacation in August, this bonus may not be counted if it is not part of the remuneration system. Check which bonuses are included in the calculation.
Another point: when the minimum wage is increased or salary indexation occurs across the company, average earnings are recalculated. If you took vacation before the indexation and the increase happened after, vacation pay will not be recalculated. Therefore, sometimes it makes sense to wait for the increase and take vacation later.
Vacation planning is a balance between the desire to rest and financial losses. Use calculations to make an informed decision. If you want to automate data collection and preliminary calculation, try the AI twin on asibiont.com: it will find the necessary documents in your email, calculate the amounts, and prepare a draft application. And leave the final decision and verification of the pay slip to yourself.
Internal links: How to Ask for Annual Leave at Work, Project Management.