How to draw up an order for compensation for unused vacation and how to store it? In the article you will find a sample of filling out an order and can download a ready-made document form.
When an order is required
An order for compensation for unused vacation is issued in order to pay the employee monetary compensation for all unused vacation upon dismissal.
Upon dismissal, an employee who did not use his right to vacation is entitled to monetary compensation for all unused vacations. When calculating compensation associated with the dismissal of an employee, take into account all his annual leave, including additional ones. Moreover, the right to receive compensation does not depend on the circumstances that caused the dismissal. IN in this case the basis for calculating monetary compensation is the dismissal order, where the amounts to be paid are fixed.
The basis for calculating compensation for unused vacation is the order of the head of the organization on dismissal in Form No. T-8 or an independently developed form.
This procedure applies to both commercial and budget organizations.
How to create an order
Unified form There is no order, so it can be drawn up in any form.
To complete the document, use letterhead organizations.
In the header of the document, indicate the legal form of the organization and its name.
Indicate it in the title of the order summary- compensation for unused vacation.
In the main text of the document, indicate:
- basis for payment of compensation for unused vacation: order to dismiss the employee;
- Full name of the employee who is paid compensation for unused vacation upon dismissal;
- the number of vacation days for which compensation must be paid for unused vacation upon dismissal.
Sample of filling out an order for compensation for unused vacation
Who signs the order
An order for compensation for unused vacation is signed by the head of the organization or an authorized person. The document is announced to the employee against signature. At the same time, he sets the date of familiarization.
If an organization uses an independently developed order form, it has the right to include in it such details as the seal of the organization or the personnel department, or to refuse it. As a result, if an independently developed document form for personnel provides for the affixing of the seal of the organization or the personnel department, then such a seal should be affixed; if not, then there is no need to affix a seal. Such conclusions follow from the provisions of Article 8 of the Labor Code of the Russian Federation and Articles 7, 9 of the Law of December 6, 2011 No. 402-FZ.
Order storage period
The order for compensation for unused vacation applies to personnel documents. Documents must be retained for five years if they are kept separately and not as part of personal files. If vacation documents are stored as part of personal files, then general case they must be kept for at least 75 years if they were created before 2003. If orders were created after 2003, then they must be stored for at least 50 years. Exceptions: documents included in personal files that were formed during the period of civil service that is not the state civil service; they must be stored for 75 years, regardless of the date of their creation.
An order for payment of compensation for unused vacation must be issued if there is a signed application for monetary compensation written in free form by the employee, which is sent directly to the head of the organization.
A company employee can receive compensation for unused annual paid leave in two cases:
- if he quits
- the total amount of vacation exceeds 28 calendar days.
The second case occurs when an employee did not have time to take vacation for some reason, and it was added to 28 calendar days of vacation for the next reporting period.
But, as a rule, compensation is issued precisely at the time of dismissal. Then the employee has the right to receive a full financial payment for all remaining unused days rest. At the same time, no employer can refuse him - failure to pay the full amount is a serious violation of labor legislation. The total amount of compensation depends on the employee’s daily wage rate multiplied by the number of unused vacation days.
Registration of compensation for unused vacation
The process of receiving financial compensation for unused vacation is documented. To do this, the employee must write a statement (about dismissal or desire to receive compensation for days exceeding the permissible threshold of 28 calendar days). The law does not establish a clear framework within which this statement must be drawn up, so employees can write it in free form.
If the employer and the personnel service have no objections to the issuance of compensation, the immediate manager of the enterprise issues an order in free form that a certain employee is allowed to receive a financial payment for unused vacation.
Order for compensation for unused vacation
As in the case of an application, an order for compensation for unused vacation is issued in free form. This document must necessarily contain the following information:
- the employer's consent to the need to issue compensation;
- personal data of the employee (last name, first name, patronymic, position);
- the reason for issuing the funds;
- the amount of compensation and for what period of vacation it is due;
- the employee responsible for carrying out the order.
The document is signed by the boss and sent for execution to the personnel service and accounting department, where the process of settlement with the employee already takes place. It should be remembered that the employee must also be familiar with this document.
A person is obliged to put his signature on the order itself or in the annex issued to it, and if the employee does not express this consent in documents, then the points written in the form will become invalid.
Replacement of vacation with monetary compensation (+ sample order)
Article 126 of the Labor Code Russian Federation allows us to replace monetary compensation that part annual leave which exceeds 28 calendar days. If your employee has not used vacation for two or more years, then only that part of the annual leave that exceeds 28 days, or any number of days from this part, can be replaced with compensation.
It turns out that only those categories of workers whose vacation exceeds 28 calendar days per year can take advantage of this compensation. And there are not so many of them. It should also be remembered that replacing part of the vacation with monetary compensation is the employer’s right, not an obligation. Vacation may be replaced by monetary compensation only if the employee himself requests it in in writing. But even if the employee has the will of the employee, it is impossible to replace with monetary compensation annual basic leave and annual additional paid leave for pregnant women and employees under the age of 18, additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions.
But if, nevertheless, you have just that rare case when vacation can be replaced with compensation, then you need to issue an appropriate order. Approximate form of an order to replace a part additional leave I provide monetary compensation below.
In what cases can you not receive compensation for unused vacation?
As stated above, material payment as compensation for vacation is only due in a few cases. If an employee has unused rest days, but their number does not exceed 28, then the employee is not entitled to receive compensation for vacation.
Also, no payment is made if the end of the reporting year has arrived and the employed citizen does not plan to quit. The remaining days simply roll over to the next year and will be added to the accumulated vacation in the future. Payment of compensation for vacation is not an obligation, but a right of the employer.
For illegal payment of financial resources to an employee as a material incentive for unused vacation, a legal entity may be subject to a fine in the amount of 30,000 rubles, and general director institutions - from 1000 to 5000 rubles.
Are there any categories of citizens who are not entitled to compensation for unused vacation?
The first paragraph of the article stated that every employed citizen has the right to vacation. Accordingly, if a citizen has several days of unused vacation or their total number is more than 28, then he can receive compensation.
This right applies to absolutely all categories of officially employed citizens. Remember that improper registration of an employee for work is a direct violation of the requirements of the law and entails administrative liability.
How to calculate compensation for unused vacation
The first thing to do when calculating compensation for unused vacation is to determine the employee’s vacation record.
For each fully worked year, the employee is entitled to compensation for full annual paid leave - as a general rule, 28 calendar days (Article 115 of the Labor Code of the Russian Federation). For a year not fully worked, the number of unused vacation days for which compensation must be paid is determined in proportion to the time worked.
So how to count days for compensation for unused vacation? If the employee worked without vacation at his last place of work for less than 11 months, and he was entitled to vacation in calendar days, then the number of unused vacation days is determined as follows:
At the same time, the indicator “Number of months of work at of this employer"is considered taking into account the following rule (clause 35 of the Rules, approved by the NKT of the USSR on April 30, 1930 N 169):
- if half a month or more is worked, this month is taken into account in the calculation as a whole month;
- if less than half a month is worked, then this month is not taken into account.
Thus, compensation for unused vacation upon dismissal in 2016 is not paid if the employee worked at his last job for less than half a month, or if on the date of dismissal all his vacations were taken off.
Of course, the result of calculations using this formula may not be an integer. Then the value can be rounded, but not according to the rules of mathematics, but always upward, i.e. in favor of the employee (Letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 N 4334-17).
When the number of unused vacation days has been established, you can proceed to calculating the compensation itself for unused vacation upon dismissal.
In turn, the average daily earnings of an employee are determined in the same way as when calculating vacation pay (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).
Typically, vacation compensation upon dismissal is calculated according to the formulas given above. But for a number of cases, there are specific rules for determining compensation for vacation not taken.
Is it possible to replace last year’s vacations with compensation?
Is it possible to replace vacation with monetary compensation in 2016 if its total duration exceeded 28 calendar days due to unused vacations carried over from previous years? Let us explain with an example what we are talking about. Let's say an employee used only 15 days of vacation during the last working year. The remaining 13 days “passed over” to the next year (Article 124 of the Labor Code of the Russian Federation).
Accordingly, in the current working year, an employee can rest 41 (28 +13) calendar days. However, in such a situation, in accordance with the Labor Code of the Russian Federation, the employee is not entitled to compensation for unused vacation - those same 13 days. After all, his vacation for each year does not exceed the minimum of 28 calendar days (Article 126 of the Labor Code of the Russian Federation). That is, he can receive compensation only if he quits.
Compensation instead of vacation in personnel documents
If you decide to pay an employee, at his request, compensation for part of his unused vacation, then this fact must be reflected in the employee’s personal card. In form N T-2 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) in section VIII “Vacation” the following is indicated:
- in column 4 “Number of calendar days of vacation” - the number of days replaced by compensation;
- in columns 5-6 “Start date” and “End date” - a comment that vacation days have been replaced by compensation;
- in column 7 “Grounds” - an order (with details) to replace the vacation with compensation.
In the vacation schedule in form N T-7 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) in column 10 “Note” it should be noted that part of the vacation was replaced by monetary compensation indicating a specific number of days. The details of the order to replace vacation with compensation are also reflected here.
Taxation of compensation for unused vacation upon dismissal
Compensation for unused vacation is taken into account as labor costs:
- for profit tax purposes (clause 8 of Article 255 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 05.05.2016 N 03-03-06/1/25976) on the date of accrual (clause 4 of Article 272 of the Tax Code of the Russian Federation). In this case, the amount of compensation is included in expenses, even if the organization creates a reserve for vacation pay in tax accounting (Letter of the Ministry of Finance of Russia dated May 3, 2012 N 03-03-06/4/29);
- for the purpose of calculating tax under the simplified tax system with the object “income reduced by the amount of expenses” (clause 6, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation) on the date of payment to the employee (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation) .
Cash compensation for vacation is subject to personal income tax in the general manner, regardless of the reason for which it was paid to the employee - in connection with dismissal or instead of vacation. Since it is his income (clause 1 of article 210, clause 3 of article 217, clause 2 of article 223, clause 1 of article 226 of the Tax Code of the Russian Federation). The withheld personal income tax must be transferred to the budget no later than the day following the day of payment of compensation (clause 2 of Article 223, clause 6 of Article 226 of the Tax Code of the Russian Federation).
In the 2-NDFL certificate, the amount of compensation is reflected with code 4800 (Letter of the Federal Tax Service of the Russian Federation dated 08.08.2008 N 3-5-04/380@, Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 10.09.2015 N ММВ-7-11/387@) .
Insurance premiums from compensation for unused vacation upon dismissal
Compensation for unused vacation is subject to insurance contributions to extra-budgetary funds - Pension Fund, Federal Compulsory Medical Insurance Fund and Social Insurance Fund (including contributions for injuries) - in full (Part 1, Article 7, Subclause “e”, Clause 2, Part 1, Article 9 of the Law dated 07.24.2009 N 212-FZ, clause 1, 2 article 20.1, paragraph 2 clause 1 article 20.2 of the Law of 07.24.1998 N 125-FZ). This applies to compensation for unused vacation without dismissal in 2016, and to “dismissal” compensation.
How is compensation calculated for unused vacation?
The accrual of compensation for unused vacation 2016 is reflected in accounting with the following entries.
Special rules for calculating leave compensation upon dismissal
Rule 1. If an employee has worked in an organization for 11 to 12 months, then he must receive compensation for a full working year, that is, for the entire annual paid leave (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169, Letter of Rostrud dated 12/18 .2012 N 1519-6-1). The exception is the case when the employee’s vacation period turned out to be 11 months as a result of rounding.
Rule 2. An employee who has worked in an organization from 5.5 to 11 months is paid compensation for the entire annual leave if he was dismissed (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 08/09/2011 N 2368-6 -1):
- in connection with the liquidation of the employing organization;
- on staff reduction;
- due to certain other circumstances (for example, due to conscription for military service).
This rule applies only if the employee worked for this employer for less than a year. Otherwise, when calculating compensation for vacation, the formulas specified in the previous sections are applied (Letters of Rostrud dated 04.03.2013 N 164-6-1, dated 09.08.2011 N 2368-6-1).
So, taking into account the above requirements, the amount of vacation compensation upon dismissal in 2016 is determined. Despite the fact that the “Rules on Regular and Additional Leaves,” which we have already referred to more than once, were approved back in 1930 (although, of course, they have gone through several revisions since then).
Below is the calculation of compensation for unused vacation upon dismissal (example).
Compensation calculation
Engineer Krasilshchikov A.N. resigns from Kaleidoscope LLC on June 3, 2016. He has been working in this organization since February 9, 2015. In 2015, he was granted annual paid leave of 14 calendar days. In accordance with the Regulations on Vacation Payment of Kaleidoscope LLC, the number of days of unused vacation when calculating is rounded up to the nearest whole number.
The average daily earnings of an employee is 1,622 rubles.
For the period starting from February 9, 2015 Krasilshchikov A.N. worked in the organization for 1 year (02/09/2015 – 02/08/2016), 3 months (02/09/2016 – 05/08/2016) and 26 days (05/09/2016 – 06/03/2016). Since his last working month was more than half worked, it is taken as a whole month in the calculation. That is, the period of work of an engineer at Kaleidoscope LLC for the purpose of calculating compensation is 1 year and 4 months.
The number of unused vacation days will be: 23.3 days. (28 days + 28 days/12 months x 4 months – 14 days). Taking into account rounding: 24 days.
Compensation for missed vacation upon dismissal in 2016 is equal to: RUB 38,928. (24 days x 1622 rub.)
Save it or you’ll forget:
Every employed citizen has the right to receive annual paid leave of 28 calendar days if he has worked at the enterprise for more than six months. But sometimes situations arise when an employee can also receive compensation for unused vacation in the form of financial compensation.
From the article below you will learn:
- how compensation for unused vacation is processed;
- what should be the order for compensation for unused vacation;
- when compensation for unused vacation cannot be received.
Compensation for unused vacation
A company employee can receive compensation for unused annual paid leave in two cases: if they quit or the total amount of leave exceeds 28 calendar days. The second case occurs when an employee did not have time to take vacation for some reason, and it was added to 28 calendar days of vacation for the next reporting period.
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Encyclopedia personnel orders from System Personnel.
If the employer and the personnel service have no objections to the issuance of compensation, the immediate manager of the enterprise issues an order in free form that a certain employee is allowed to receive a financial payment for unused vacation.
As in the case of an application, an order for compensation for unused vacation is issued in free form. This document must necessarily contain the following information:
- the employer's consent to the need to issue compensation;
- personal data of the employee (last name, first name, patronymic, position);
- the reason for issuing the funds;
- the amount of compensation and for what period of vacation it is due;
- the employee responsible for carrying out the order.
The document is signed by the boss and sent for execution to the personnel service and accounting department, where the process of settlement with the employee already takes place.
It should be remembered that the employee must also be familiar with this document. A person is obliged to put his signature on the order itself or in the annex issued to it, and if the employee does not express this consent in documents, then the points written in the form will become invalid.
When can you not receive compensation for unused vacation?
As stated above, material payment as compensation for vacation is only due in a few cases. If an employee has unused rest days, but their number does not exceed 28, then the employee is not entitled to receive compensation for vacation. Also, no payment is made if the end of the reporting year has arrived and the employed citizen does not plan to quit. The remaining days simply roll over to the next year and will be added to the accumulated vacation in the future.
Payment of compensation for vacation is not an obligation, but a right of the employer. For illegal payment of financial resources to an employee as a material incentive for unused vacation, a legal entity may be fined in the amount of 30,000 rubles, and the general director of the institution - from 1,000 to 5,000 rubles.
Are there any categories of citizens who are not entitled to compensation for unused vacation?
The first paragraph of the article stated that every employed citizen has the right to vacation. Accordingly, if a citizen has several days of unused vacation or their total number is more than 28, then he can receive compensation. This right applies to absolutely all categories of officially employed citizens. Remember that improper registration of an employee for work is a direct violation of the requirements of the law and entails administrative liability.
Quite a lot of people wonder Is it possible to replace annual leave with monetary compensation?.
Let's try to understand the intricacies of the current labor legislation in this area and give you detailed information, which is useful when building relationships with the employer.
When can vacation be compensated with money?
There are 2 legally established options for replacing vacation with monetary compensation:
Payment in cash for part of the vacation exceeding the basic 28 calendar days. This norm is contained in Article 126 of the Labor Code of the Russian Federation.
Dismissal of an employee. In this case, the provisions of Article 127 of the Labor Code of the Russian Federation apply.
Replacement of vacation with monetary compensation is not allowed. women during pregnancy and workers under the age of majority (18 years). For persons who work in harmful and dangerous jobs, the law did not previously allow the replacement of the days of the provided additional leave with monetary compensation. However, two years ago, adjustments were made to this norm. Now, replacing vacation with cash compensation is possible for days of additional vacation exceeding a calendar week. Moreover this opportunity must be secured by collective agreement. Payment is made based on the order of the director.
Compensation for unused vacation sample order:
Regarding payment of compensation for days of unused vacation upon dismissal of an employee, then here according to Art. 127 of the Labor Code of the Russian Federation, all unused vacations must be paid, including days that a person has not used in all previous years since employment. Moreover, the right to receive compensation does not depend on the circumstances that caused the dismissal. In this case, the basis for calculating monetary compensation is the dismissal order, where the amounts to be paid are fixed.
Let's take a closer look at both options.
Replacement of vacation with monetary compensation for days beyond 28 calendar days
As noted above, the payment in this case is made on the basis of the director’s order, which in turn is issued on the basis of the employee’s personal application.
Compensation for vacation sample application:
The decision on such monetary compensation for vacation days is made directly by the manager, who either agrees to make it at the request of the employee, or makes a negative decision due to certain circumstances. In case of refusal, the employee must use the vacation days in kind, so to speak. Therefore, it is not worth talking about the infringement of the employee’s legal rights.
If a person shares vacation, then only that part of it that falls on additional days over 28 calendar days of the main vacation is subject to compensation.
Let's give an example. Let us assume that an employee of an enterprise, in connection with the performance of his job duties under an irregular working day, is entitled to a basic paid leave of 28 calendar days and an additional leave of 10 calendar days. Total 38 calendar days. for the next year it is stipulated that he will go on vacation in August for all 38 days. However, he appeals to the manager with a request to be sent on vacation for 28 calendar days and replace additional days of vacation with monetary compensation.
In this case, the employee will most likely receive payment of compensation simultaneously with vacation pay no later than 3 days before going on vacation. The norm regarding the timing of payment of vacation pay is enshrined in Art. 136 Labor Code of the Russian Federation.
The amount of monetary compensation is calculated on the basis of a person’s average earnings, which in turn is determined in accordance with the rules provided for in Article 139 of the Labor Code of the Russian Federation, as well as the Regulations approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.
If the duration of the main vacation is longer than 28 calendar days(for example, this could be 30 calendar days), then additional leave and 2 days of main leave can be replaced with monetary compensation.
There are also options when the main leave is issued in calendar days, and additional leave in working days. In this case, the part of the vacation compensated by monetary payment must be recalculated into calendar days. In this case, the mathematical fraction 7/6 is used, in which 7 is the number of calendar days in a week, and 6 is the number of working days in a 6-day working week.
It is worth taking into account such an important point that in the case of summing up annual vacations, as well as when transferring due vacation for the next calendar year, the law provides for the possibility of receiving monetary compensation for part of the vacation for each year exceeding 28 calendar days. For example, the duration of a person’s annual leave is 35 calendar days. Due to production needs, his next vacation was postponed to the next calendar year. Thus, he is entitled to rest for the whole 70 calendar days. Of these, he is required to take 56 calendar days off directly, and in the form of monetary compensation he can receive payment for 14 calendar days (35-28) for each of the 2 due vacations.
Compensation for leave for hazardous work (harmful working conditions)
Employees engaged in hazardous work are entitled to payment of monetary compensation in exchange for additional paid leave for that part of it that exceeds 7 calendar days.
To ensure a legal basis for such compensation, it is necessary that there is an industry agreement establishing it, and it must also be provided for in the collective agreement for the enterprise. In addition, the employee’s consent to such a monetary replacement of vacation days is required, which is drawn up in writing in the form additional agreement to the employment contract.
Let us remind you that additional days for rest are provided to employees whose working conditions during the special assessment are classified as harmful II-IV degrees or dangerous.
Compensation for unused vacation upon dismissal
Cash payment to a resigning employee for all days of unused vacation from the date of employment is provided for in Art. 127 Labor Code of the Russian Federation. True, the payment can be replaced on the basis of the employee’s personal application by directly providing him with all the specified days of rest. The exception in this case is dismissal for disciplinary offenses of an employee. In this case, the employer may consider the request to replace compensation with vacation positively, but is not obliged. On this score there is judicial practice and explanations from Rostrud.
If an employer refuses to grant a resigning employee leave before leaving, then his legal right for paid vacation is implemented by providing monetary compensation. This payment is calculated in proportion to the number of unused rest days.
According to the Labor Code of the Russian Federation, any employed citizen has the right to guaranteed annual paid rest. Its duration is 28 days or more. Under certain circumstances, it is possible to increase its duration. If additional days of rest are not used, the employee can apply for financial compensation. The conditions for its provision are regulated by federal legislation.
What is monetary compensation for unused vacation?
All employed citizens have the right to annual leave, but not every employee takes full advantage of it. Paid vacation days, the number of which exceeds 28, are subject to transfer or financial compensation - at the employee’s choice. The Labor Code of the Russian Federation provides for the possibility of receiving cash payments only in exchange for additional days off.
In case of dismissal of an employee, upon calculation, on the last working day, the employer is obliged to pay him compensation in proportion to the period of time worked in the organization. Payment for the remaining days of rest in cash is made upon written request from the employee. The procedure for paying compensation for unused vacation is regulated by federal regulations and legislative acts.
Who is not entitled to compensation payments?
There are restrictions on the circle of persons who have the right to replace unused vacation periods with cash payments. Article 126 Labor Code imposes a ban on providing compensation for part of the vacation period:
- main and additional – for pregnant women and employees under 18 years of age;
- additional – for persons working in difficult, harmful, dangerous conditions.
Reasons for taking leave without leave
If an employee has written an application for full annual compulsory rest, but due to certain circumstances it was not possible to use it completely, days arise in return for which you can receive monetary compensation. The reasons for this situation may be:
- illness - receiving a certificate of temporary incapacity for work, with a maximum duration of 30 days, for the period of validity of which the annual compulsory rest is extended;
- the manager’s decision to recall the employee from leave due to production needs;
- transfer of the vacation period at the initiative of the employee due to valid reasons, for example, the death of a relative;
- the amount of vacation pay was calculated incorrectly billing period;
- performance during annual holiday government duties associated with release from work.
Legal regulation
Payment of compensation for unused vacation is made at strictly specified times by law. Most of the nuances are regulated by the Labor Code of the Russian Federation:
- Art. 126 – monetary compensation for vacation days exceeding the standard 28;
- Art. 127 – the same, but upon dismissal;
- Art. 115–120 – duration of main and additional leave;
- Art. 423 – about proportionality of size cash received in return for unused vacation days;
- Art. 251–351 – features of regulation of working and rest conditions of certain categories of citizens.
The right of representatives of certain professions to receive monetary compensation in exchange for unused vacation is established by Part IV of the Labor Code of the Russian Federation and ministerial letters and orders. The procedure for calculating length of service, calculating the number of days due for compensation and other nuances are regulated by the following regulations:
- Rules on regular and additional holidays, approved by the USSR People's Commissariat of Labor in 1930, as amended in 2010;
- Letter from the Ministry of Health and social development No. 4334-17 dated December 7, 2005;
- Letter Federal service on labor and employment No. 944-6 dated June 23, 2006;
- Letter of Rostrud No. 5921-TZ dated October 31, 2008;
- Decree of the Government of the Russian Federation No. 922 of December 24, 2007;
- International Convention “On Paid Holidays” No. 132 (ratified on July 1, 2010).
In what cases is compensation due?
In most cases, the entire remaining number of days of annual rest is subject to recalculation and payment upon dismissal. Situations are also possible when continuing labor activity in the organization. The rarity of the latter option is due to the fact that the Labor Code prohibits compensation for the basic 28 days due to the majority of the working population (with the exception of certain professions, for example, doctors, teachers, etc.), and employers prefer to transfer the rest to the next billing period.
An employee is entitled to an annual paid holiday of 28 calendar days at least once every 24 months. Failure to provide this is a violation of the law and entails administrative penalties for the employer. Having used half of the 56 days allotted for 2 years worked, the rest cannot be reimbursed in cash, because all of these are components of the mandatory main part. Replacement with money is possible only in case of termination employment contract. These rules apply to main employees, internal and external part-time workers.
Upon dismissal of an employee
The right to use annual paid leave arises for an employee after six months of work. Upon dismissal, all due unused vacation days are subject to compensation, regardless of the amount of time worked in the organization. For example, an employer who has worked for 4 months must compensate the period of compulsory annual rest in proportion to this period. For accurate calculation, a special formula is used.
No dismissal
If the employee continues to work at the enterprise, the vacation days not used by him during the accounting year are, with his consent, transferred to the next year or paid. Article 115 of the Labor Code of the Russian Federation prohibits compensation for basic annual paid leave. If the employee does not take a full day off, he can reimburse the remaining amount, even if he does not quit, but only the amount exceeding the required 28 calendar days is subject to payment.
Excessive days are additional days provided for by law, local regulations enterprises, remaining days off for the previous accounting year, etc. Article 116 of the Labor Code of the Russian Federation provides for an extended duration of annual rest, in exchange for which compensation for unused vacation without dismissal is possible for the following categories of employees:
- having a special nature of work - the number of additional days is established by the Government of the Russian Federation;
- those employed in hazardous industries – at least 7 days;
- with an irregular schedule – 3 or more;
- having hazardous conditions labor – more than 6;
- those living in the Far North and equivalent areas - depending on the regional coefficient;
- disabled people, pensioners – up to 14 calendar days;
- representatives of certain professions: doctors, teachers, researchers, civil servants;
- otherwise, if established by local regulations of the employer.
Calculation of compensation upon dismissal
An employee who has worked for a certain period of time and has not taken advantage of the right to annual paid leave must be compensated for these days in cash upon dismissal. The reason for termination of the employment contract is: at will, expiration, violation labor discipline etc. – does not affect the right to receive payment, it is due to everyone. Compensation for unused vacation upon dismissal is calculated:
- in proportion to the time worked;
- taking into account average daily earnings.
When is full compensation due?
In some cases, an employee is entitled to reimbursement of unused vacation days for a full 12 months, even if the period worked is less. This happens when an employee has worked at the company for a period exceeding 11 months - 1 year and 11 months, 2 years and 11 months. etc. or has at least 5.5 months of experience and was fired for the following reasons:
- reductions staffing unit;
- liquidation, reorganization of an enterprise, structural unit;
- redirection to another place of work;
- call for military service;
- professional incompetence.
Employee's vacation period
Employees are entitled to a rest period of at least 28 calendar days not for the calendar year, starting in January, but for the billing year, calculated from the date of hire. For example, an employee was employed on 02/04/2016, the calculation year for him will be 02/04/2016 - 02/03/2017 (in the absence of periods shifting it). The right to use up to 14 calendar days (more if agreed with superiors) arises for the employee after 6 months of continuous service, i.e. in the above example – 08/04/2016, and the full one can be used after 11 months. – 01/04/2017
It is possible to provide annual leave in advance to the following categories of employees:
- persons under 18 years of age;
- pregnant women;
- having children under three years of age;
- part-time workers;
- beneficiaries, for example, pensioners, disabled people, etc.
To determine the number of unused days for the purpose of compensation, it is necessary to calculate the vacation period. Vacation periods excluded from the calculation:
- without pay, lasting more than 14 days in 1 year;
- for child care up to 1.5 or 3 years.
For example, an employee employed on 02/04/2016 used 12 days of the main one and 28 at his own expense (01/08–28/09), then upon dismissal on 01/10/2016 he is entitled to compensation for the unused period 04/02–01/08 and 15/08–01/10. To round off the months that make up the vacation period, the arithmetic principle is used: 15 or more days of the last month are rounded up, shorter durations are rounded down.
Formula for calculating vacation pay
An employee can calculate the amount due for unspent vacation on his own using an online calculator, but it is difficult because you need to know your total annual income, the number of days off and the vacation period. Payment of compensation for unused vacation is calculated by enterprise accountants using the formula:
- Amount = Number of unused days × Average daily earnings.
The amount due for the rest period worked can be calculated in two ways:
- According to the Rules on regular and additional leaves of 1930, the document approved in the Soviet Union, with amendments, is still in force. Days subject to compensation = Months worked × Number of allotted days per year / 12. For example, an employee who has worked 7 months, at his request, is provided with payment for 7 × 28/12 = 16.33 = 17 days. According to the regulations of the Ministry of Health and Social Development, rounding is not performed in calculations, but if necessary, a non-integer number is rounded in favor of the employee, even if this contradicts the rules of arithmetic.
- According to the standards established by the Ministry of Health and Social Development of the Russian Federation: 2.33 × number of months worked. For 7 months worked, 2.33 × 7 = 16.31 is calculated; when rounded towards the employee, they receive the same 17 days subject to compensation.
Average daily earnings are calculated using a formula that takes into account the salary for the year:
- SDZ = ZP / 12 / 29.3, where:
- Salary – wages employee for the last 12 months, excluding payments for sick leave, processing according to production needs, period forced downtime;
- 12 – number of months in a year;
- 29.3 – the average number of days in a month (this average monthly number was introduced into the Labor Code in April 2014 and remains relevant now).
If one or more months were not fully worked out, the calculation is made using a completely different formula:
- SDZ = KPM × 29.3 + NP1 + NP2 +…, where:
- KPM – number of full months,
- NP – number of days worked in less than a month(-Oh).
For seasonal workers and persons who have entered into a fixed-term employment contract lasting up to 2 months, the number of days of paid leave due is indicated in Art. 291 of the Labor Code of the Russian Federation and amounts to 2 days per month worked. The number of vacation days entitled to compensation for certain other categories of workers is indicated in Part 4 of the Labor Code.
How to get compensation
In order to receive monetary compensation for unused days of paid vacation, you must contact the accounting department at your place of work with a written application. On its basis, an order for the payment of compensation is issued, issued to the employee against signature, and the corresponding entries are made in personnel documents - personal card, vacation schedule.
Statement
The application form for payment for unused vacation has not been approved at the state level. The employee draws up a document in any form indicating the basic necessary details:
- in the header: full name, position of manager, employee;
- center: “statement”;
- from the red stock, sample text: “I ask you to pay me monetary compensation in exchange for unused days...”;
- number of days;
- billing period;
- date, employee signature with transcript.
Order from the manager to replace vacation with monetary compensation
Having accepted the employee’s application, the manager endorses it and issues an order for the accounting and human resources departments. If the director is directly responsible for personnel records management, he is recommended to check the data specified in the employee’s application in order to avoid financial errors in calculations. There is no unified form of order; it is created according to standard standards organization, indicating the information necessary for this case - full name of the employee, number of unused days, etc.
An approximate version (sample document format):
Society with limited liability"Spring"
Vesna LLC
No. 137-ls dated 10/01/2017
Moscow
On replacing part of annual leave with monetary compensation
In accordance with Art. 126 Labor Code of the Russian Federation
I ORDER:
Senior technologist I.A. Makarova replace with monetary compensation part of the additional leave for the period 03/12/2016 to 03/11/2017 in the amount of 2 (two) calendar days.
Reason: personal statement by I.A. Makarova. from 09/29/2017
Director of Vesna LLC (signature) Kryuchkov D.S.
I have read the order:
Senior technologist (signature) Makarova I.A.
When is it paid?
Cash compensation for unused vacation without dismissal is paid on the date of payroll for the current month. Upon termination of an employment contract, the transfer is made on the last working day or on the day the employee submits demands for payment. Failure to comply with payment deadlines or evasion of fulfilling a legal obligation related to payment for unused days will entail the imposition on the employer of sanctions established by:
- Tax Code;
- Code of Administrative Offences.
Taxation and insurance premiums
Taxation of compensation for unused vacation upon dismissal is regulated by the Tax Code of the Russian Federation. Article 226 obliges the employer to transfer personal income tax no later than one working day following the date of dismissal of the employee. In any situation - upon dismissal or upon continuation of employment - mandatory deductions are deducted from the amount paid. insurance premiums in the Social Insurance Fund and the Pension Fund of the Russian Federation (Federal Law No. 212, clause 2, part 1, article 9).
In the accounting documents of an organization (small enterprise) that does not have a vacation pay fund, reimbursement of unused days is reflected as an expense item (Article 225 of the Tax Code of the Russian Federation), therefore it affects the payment of income tax by organizations using the “income minus expenses” tax system and does not affect on those using only income as an object of taxation.
What to do if the compensation payment is not accrued or not paid on time
A delay in calculating compensation for unused days or its absence is a reason to appeal to the labor inspectorate and the court. The Code of Administrative Offenses provides for fines for employers in the amount of:
- 10–20 thousand rubles – for officials;
- 30–50 thousand – for legal entities;
- 1–5 thousand – for entrepreneurs operating without forming a legal entity.
For repetition of similar violations, the punishment increases:
- 20–30 thousand rubles or suspension from activities for 1–3 years – for officials;
- 10–30 thousand – for those who are not a legal entity;
- 30–50 thousand – for legal entities.
By filing a lawsuit against the employer, the employee has the right to claim unpaid compensation, underpayment, compensation moral damage, costs for legal services related to litigation. Contact with statement of claim The employee has the right to the appropriate authorities to collect additional payment from the employer until the expiration of 3 months from the date of dismissal.
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