Calculation procedure (Article 140 of the Labour Code):

1. The gross salary of the 12 months before the vacation is added up. Example: if an employee goes on vacation in June, the 12 months taken are May, April, March, ..., back to and including June of the previous year.
2. Average monthly salary = Total ÷ 12
3. Daily wage = Average monthly ÷ 30.4
4. Vacation pay (gross) = Daily wage × vacation calendar days
5. Income tax, social insurance (3%), unemployment insurance (0.5%) and mandatory medical insurance are withheld from the vacation pay — the net amount reaches the employee's card 3 days before the vacation starts.

End-of-month calculation:

6. Daily gross in the current (vacation) month = Current month salary ÷ working days in that month
7. Pay for days worked = Daily wage × days worked before the vacation
8. Sum: pay for days worked + vacation pay
9. Gross difference = Current month gross salary − the sum above
10. Tax, social insurance etc. are withheld from that gross difference — the resulting net amount reaches the employee's card at the end of the month.