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How to apply for compensation for unused vacation. Let's look at an example of calculating compensation for vacation

Compensation for unused vacation without dismissal - 2018- a question that worries accountants of any large and medium-sized company, because almost all organizations are very reluctant to replace unused vacation with employees monetary compensation. But are they obliged to do this? And what should an accountant pay attention to in this matter?

In what cases is compensation for vacation provided without dismissal?

According to the Labor Code, each employee who has worked for the company for 1 year is entitled to at least 28 days of paid leave annually. But in practice, few workers, especially in medium-sized and large companies, manage to take all 28 days off in a year. There can be many reasons: there was no desire, the manager did not let me go due to high workload, etc. For everyone possible reasons the consequences are the same.

Art. 126 of the Labor Code of the Russian Federation allows the company, instead of vacation days that the employee does not want to use, to pay him monetary compensation.

IMPORTANT! In Art. 126 of the Labor Code of the Russian Federation enshrines the right of the company’s management, and not the obligation, so the final decision on the issue in any case will remain with the organization.

However, the company does not always have the right to accommodate an employee who wants to receive money in return. certain days vacation. The Labor Code of the Russian Federation establishes a special list of persons who must be provided with leave, and not compensation replacing it. Such persons include (Article 126 of the Labor Code of the Russian Federation):

pregnant women;
minors (under 18 years of age);
persons who work in conditions considered harmful or dangerous;
employees who were exposed to radiation as a result of an accident at Chernobyl nuclear power plant(letter of the Ministry of Labor of the Russian Federation dated March 26, 2014 No. 13-7/B-234).

NOTE! There is one exception for persons working in hazardous or hazardous conditions: replace cash payment You cannot only have a minimum of additional leave, which is 7 days. This means that if, for example, an employee has the right by law to 10 days of additional leave, then only instead of 3 days of such leave can money be paid.

If the employee does not fall into any of the listed categories, the company may, at his request, replace the vacation with a cash payment.

But the following is important here: you can pay money only in lieu of those days that exceed the 28 days of vacation that an employee is entitled to per year. This rule applies to vacation for each year separately. Parts of vacation not taken off for different years in the amount of no more than 28 days are not summed up for the purpose of calculating compensation.

A situation similar to the above is when an employee decides to quit without taking the full vacation allotted to him. Can he then count on compensation?

For more details, see the article .

Example

The employee did not take advantage of vacation during 2017; he had 28 days left. A similar situation repeated itself in 2018. Neither in 2017 nor in 2018 did the total number of vacation days for an employee exceed (calculated separately for each year) 28 days. Therefore, the employee cannot count on replacing the 2017 vacation with a cash payment.

The question arises: in what cases can one demand compensation for vacation left over from past years of work in the company? Only if the employee is entitled to extended or additional leave(for example, working disabled people, etc.).

IMPORTANT! Even if the employing company is not obliged to provide increased leave to an employee due to the direct requirements of the Labor Code of the Russian Federation, it has the right to do this independently by securing such leave in the local regulatory legal acts (for example, upon reaching a certain number of years of work experience in the company, the employee’s leave increases by some amount of days).

How is compensation for vacation without dismissal calculated in 2018?

The Labor Code of the Russian Federation does not indicate what specific amount of compensation a company must pay to an employee for each day of non-vacation, but establishes a calculation method.

As in the case of payment for the remaining days of vacation upon dismissal in our situation, if the employee does not leave the company, compensation is also calculated based on data on the specialist’s earnings on average for 1 working day:

To urgent departure = To deputy day . × SRHR,

To urgent departure - amount of monetary compensation;

To the deputy . - the number of vacation days in lieu of which money will be paid;

SRWP is the average salary of an employee for 1 working day.

The greatest difficulties in practice are caused by the calculation of the employee’s average earnings per day for the purposes of this compensation. It is determined by the formula:

SRZP = salary accrual. / To school days,

Salary accrued - the total amount of payments (salary, bonuses, etc.) that the employer accrued to the employee for the period under review;

To the school day - the number of days (calendar) that are taken into account when calculating the average wages employee for 1 working day.

At the same time, the number of days that are involved in calculating the average daily salary of an employee, for example, for 2018, is calculated differently for full and partial months of work:

if the months are fully worked, then to the academic day. is taken to be equal to the number of months of work multiplied by 29.3 (the average number of calendar days in a month);
if some months of 2018 were not fully worked, then they are taken in proportion (the ratio of the number of days in a month during which the employee actually performed his official duties to the total number of days in such a month). And then this proportion for each month not fully worked is multiplied, as in the case of a full month, by 29.3.

Tax consequences of paying compensation for leave without dismissal

Cash payments instead of unused vacation days are undoubtedly payments related to the existence of an employment relationship between the company and the specialist.

By general rule All payments from the employer to the employee are subject to personal income tax. The Tax Code of the Russian Federation contains special exceptions in this part: a list of payments not subject to personal income tax. The compensation in question is not mentioned among them. Consequently, personal income tax will have to be charged (paragraph 6, 7, paragraph 3, article 217 of the Tax Code of the Russian Federation).

In addition, the corresponding amount of insurance contributions should be added to the amount of compensation to working employees for unused vacation days (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation, clause 2, clause 1, article 20.2 of Law No. 125-FZ).

But the situation with income tax is better: the amount of such compensation can be taken into account in expenses, since this is provided for in clause 8 of Art. 255 Tax Code of the Russian Federation. However, it must be taken into account that only a part of the annual paid leave exceeding 28 calendar days can be taken into account in expenses (letters of the Ministry of Finance of the Russian Federation dated January 24, 2014 No. 03-03-07/2516, dated November 1, 2013 No. 03-03-06/1 /46713).

Replacement of vacation with monetary compensation

Along with understanding the methodology for calculating the amount of monetary compensation in lieu of leave, as well as the tax consequences of its payment, the company must clearly understand what basic steps need to be taken in order to pay such compensation to an employee.

Often employees take the rest of their vacation and quit immediately after.

For more information on this, see Art. .

First, it is necessary for the employee to contact the employer with a corresponding application.

After the application is received, the company's management must decide whether to provide compensation or not.

If it was decided to replace unused vacation with a certain amount of money, then the organization should then generate a corresponding order in any form.

IMPORTANT! Such an order must necessarily indicate information about the employee, the number of vacation days that the employer intends to compensate in money, as well as a reference to the basis for payment of such compensation (the corresponding statement from the employee).

Next, you should not forget to reflect the fact of replacing unused vacation days with a cash payment in the employee’s personal card (Form No. T-2). In particular, in section VIII “Vacation” of such a card, it is necessary to indicate the basis (for example, additional leave) for providing compensation, and also refer to the completed order of the manager for this employee.

After which, the fact of replacing vacation with a cash payment must be recorded in the vacation schedule in order to prevent confusion in the future. In the schedule, as a note (column 10), you need to indicate how many days were compensated with money, and also provide details of the manager’s order

For more information on how to create such a vacation schedule, see the article .

How to correctly submit an application for compensation for unused vacation?

An employee who wishes to receive a certain amount of money in lieu of unused vacation may have questions, in particular, regarding the application for such compensation. How to compose it? Are there any statutory requirements for the application?

Neither the Labor Code of the Russian Federation nor Russian legislation about accounting special requirements is not presented to the employee’s application. It is only important that such a statement be written in the name of the head of the organization. The rest, including the form and content of the application, can be anything at the discretion of the employee.

You can find a completed sample application for vacation compensation on our website.

Compensation for layoffs in 2018

A special situation arises if a company downsizes and fires workers. In this case, dismissed employees are entitled to be paid redundancy compensation - in 2017, it includes severance pay, including compensation for vacation not taken.

NOTE! In case of dismissal due to staff reduction, vacation pay paid in advance cannot be withheld from the employee (Part 2 of Article 137, Subsection 2 of Part 1 of Article 81 of the Labor Code of the Russian Federation).

Results

Thus, it is important for employees in 2018 to remember that if they have more than 28 days of vacation left in 2017, then instead of these days they can ask the employer to pay monetary compensation. The employer needs to know that paying such compensation is his right, not his obligation. In addition, some groups of people (for example, pregnant women) cannot replace vacation with cash payments.

It is also important to understand that the payment of such compensation will be subject to personal income tax and insurance contributions, but the legislator allows it to be taken into account in income tax expenses. It is equally important for the employer to remember how to correctly calculate the amount of such compensation and document its payment (by order of the manager based on the employee’s application).

Changing jobs occurs with varying frequency in the lives of many people. At the same time, dismissal from the previous place implies a full payment, which includes compensation for unused vacation, issued by a special order. Alternatively, the employee can take the remaining days off followed by dismissal. Russian labor legislation strictly regulates the rules by which such compensation is calculated.

Is it possible to receive compensation for unused vacation?

Every employee who has worked for the organization for more than six months has the right to leave. As follows from Article 127 of the Labor Code, upon dismissal, each employee is entitled to payment of compensation for unused vacation. Since this is a legal requirement, there should be no obstacles to the exercise of this right. If an employee has the right to several vacations, then compensation for the main and additional periods must be summed up. Do the same if transfer occurs annual leave on next year to extend your rest.

What is compensation for unused vacation?

From a financial point of view, vacation compensation upon dismissal is the monetary equivalent of vacation pay that an employee could receive in the organization while resting as expected. The size of the payment will be determined by the number of days of rest and the average daily salary, and there are special formulas for calculation. Although a person has the right to rest only after six months of work experience in one place, he can receive compensation after just half a month of work. Upon dismissal, instead of financial compensation, the employee, upon his application, may be provided due leave.

When is it paid?

Dismissal is not the only reason when an employee will be paid for unused rest days. Labor Code considers two situations when an employee should be paid monetary compensation for vacation:

upon his dismissal, which means termination of the employment contract;
in case we're talking about about additional leave and labor Relations continue, at the employee’s initiative he can receive monetary compensation.

Compensation for additional leave is not paid in all cases. According to Article 126 of the Labor Code of the Russian Federation, such a replacement is not provided for:

pregnant women;
workers under 18 years of age;
employed in harmful (or dangerous) working conditions.

This approach of legislators can be considered fair, because in this case an additional vacation period of more than 28 days is provided to ease working conditions, and not to improve the financial situation through compensation payments. That is why it is necessary to use this time as a break from work, to improve your health, and the Labor Code of the Russian Federation strictly insists on this.

Compensation amount

For those who do not know how to calculate compensation for unused vacation, it may seem like a complicated process that only specialists can do. But you can easily calculate this yourself using an online calculator by entering all the necessary indicators there, or by resorting to the formula KO = KDO x SDZ = KDO x (Salary / (OM x 29.3)), where:

KO - compensation for unpaid vacation.
KDO – number of days of rest. It is calculated based on the calculation of 28 days per year worked (or 2.33 days per month - Rostrud speaks about this in Letter No. 5921-TZ dated October 31, 2008).
SDZ – average daily salary.
Salary – the salary accrued for the billing period, taking into account all allowances, additional payments and bonuses.
OM - the number of months worked (the rule applies that if the fractional part is less than half, the number will be rounded down, otherwise - up). An important nuance - according to paragraph 5 of the Government of the Russian Federation No. 922 of December 24, 2007, time of illness and business trips is excluded from the calculation.
29.3 – average monthly number of calendar days.

How to calculate

Knowing the calculation scheme, you will always have the opportunity to calculate the replenishment - you just need to substitute it into the formula specific values. For example, a person with a salary of 50,000 rubles worked in the organization from September 1, 2016 to July 1, 2017 and is planning to quit (in total, they worked for 10 months, for which they earned 600,000 rubles). Using the formula, it is easy to find the result: KO = (2.33 x 10 months) x (500,000 rubles / (10 months x 29.3) = 39,761.09 rubles.

How to get

A resigning employee should not worry about how to receive compensation for unused vacation - it is accrued along with final settlement for delivery on the last working day. Depending on the rules of the organization, this may be a transfer to a bank account or issuance at the cash desk. At the same time, do not forget that compulsory pension (insurance and medical) insurance contributions are charged as usual for compensation for unused vacation.

Cash compensation for unused vacation without dismissal

The Labor Code states that the employer can independently establish additional leaves - the procedure for providing such leave must be determined collective agreement. But for some categories of employees, an additional period is legislated in Article 116 of the Labor Code of the Russian Federation. This includes workers:

workers in harmful or dangerous conditions;
having irregular working hours;
with a special nature of work (for example, mobile or traveling);
employed in the Far North.

Statement

In order to receive the compensation required by law for an unclaimed vacation period (both upon dismissal and upon continuation of work), the employee must contact the employer with an application. There is no legally established form, but the document must contain:

The heading section, which indicates that this is an application for reimbursement for unused vacation.
The position of the manager, his last name and initials.
The basis for payment is Article 126 of the Labor Code of the Russian Federation.
The length of the vacation period in days - you can calculate it yourself, or contact an accountant.
Applicant's title, date and signature.

Sample order to replace vacation with monetary compensation

As in the case of an application to receive payment for unused vacation, there is no established order form, but the following must be present there without fail:

position, surname and initials of the employee who is entitled to compensation,
link to the relevant article of the Labor Code of Russia;
the number of calendar days subject to compensation and the period for which they are taken;
basis – reference to the employee’s statement.

Features of calculating compensation in some situations

Non-standard calculation situations can confuse an accountant, but there is nothing complicated here - all these cases are dealt with in detail in the legislation. The following examples are the most common:

For part-time workers, the amount of compensation and the calculation procedure will be the same as for the main employees of the organization (the legislation does not distinguish between them). But those who have entered into a civil contract are not entitled to compensation.

A maternity leaver who quits while on maternity leave should be given compensation if she has unused days left. In this case, the average monthly salary is calculated based on the last 12 months worked.
When an enterprise is liquidated, all employees (even those in maternity leave), the calculation of compensation for unprovided leave does not differ from the standard option.

Non-payment or underpayment of compensation

The legislation provides for administrative liability of managers and responsible employees if compensation for unclaimed leave by an employee is provided untimely or in full size. In accordance with the Code of administrative offenses(Part 6, Article 5.27), the fine is:

to CEO– from 30,000 to 50,000 rubles;
chief accountant - from 10,000 to 20,000 rubles;
individual entrepreneurs– from 1,000 to 5,000 rub.

The employee must contact the labor inspectorate with a statement, which should reflect the current situation. You must write down the period for which the main (or additional) vacation is due, as well as your income during this time. After checking for compliance with the above, Labour Inspectorate will oblige the manager to provide you with the amount due, and additionally, compensation for delayed payments (Article 236 of the Labor Code of the Russian Federation).

Video

According to the provisions of Article 115 of the Labor Code Russian Federation the employer must provide the employee with annual basic paid leave of 28 calendar days. Certain categories of employees are granted extended basic leave (i.e., lasting more than 28 days). The Labor Code also provides for cases when replacing days of unused vacation is prohibited. Let's consider this issue in more detail.

According to the provisions of regulations establishing standards labor law, unused vacation days can be replaced with monetary compensation in the following cases:

at the request of the employee - part of the annual paid leave exceeding 28 calendar days ();

persons employed in harmful and dangerous working conditions (Article 117 of the Labor Code of the Russian Federation);

workers with irregular working hours (Article 119 of the Labor Code of the Russian Federation);

employees working in the districts Far North and equivalent areas ();

athletes and coaches (Article 348.10 of the Labor Code of the Russian Federation);

persons working in representative offices of the Russian Federation abroad (Article 339 of the Labor Code of the Russian Federation);

honey. employees (Article 350 of the Labor Code of the Russian Federation);

employees who are guaranteed such leave federal laws(Part 1 of Article 116 of the Labor Code of the Russian Federation).

The following have the right to extended leave:

groups of persons defined by federal laws (Part 2 of Article 115 of the Labor Code of the Russian Federation).

It is worth remembering that for certain categories of employees, replacing annual paid compensation with monetary compensation is not allowed. Such employees include:

persons under the age of 18 (part 3 of article 126);

pregnant women (part 3 of article 126 of the Labor Code of the Russian Federation);

customs officers (clause 2 of article 35 of Law No. 114-FZ);

employees of the internal affairs department (part 3 of article 45 of the Regulations approved by Resolution of the Supreme Court of the Russian Federation of December 23, 1992 N 4202-1 “On approval of the Regulations on service in the internal affairs bodies of the Russian Federation and the text of the Oath of an employee of the internal affairs bodies of the Russian Federation”).

employees of drug control authorities (clause 105 of the Regulations approved by Decree of the President of the Russian Federation of June 5, 2003 N 613 “On law enforcement service in the authorities for control of the circulation of narcotic drugs and psychotropic substances”);

persons employed in work with harmful and/or dangerous working conditions. The exception is payments of monetary compensation for unused leave upon dismissal, as well as for part of the annual additional paid leave exceeding its minimum duration - seven calendar days (Part 3 of Article 126 and Parts 2, 4 of Article 117 of the Labor Code of the Russian Federation);

workers exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant.

Note: In accordance with Part 2 of Art. 122 of the Labor Code of the Russian Federation, the right to use vacation for the first year of work arises for the employee after 6 months of his continuous work. By agreement of the parties, paid leave can be granted to the employee before the expiration of 6 months.

Additional leave granted for work during harmful conditions, is due to an employee if he actually worked in such conditions for at least 11 months in a working year (paragraph 2, paragraph 8 of Instruction No. 273/P-20). If he worked less than this period, then he is granted additional leave in proportion to the time worked in such conditions (clause 9 of Instruction No. 273/P-20, Letter of Rostrud dated March 18, 2008 No. 657-6-0);

Additional leave for work in irregular working hours does not depend on the length of time worked in the working year under irregular working hours (Letter of Rostrud dated May 24, 2012 N PG/3841-6-1);

Registration of monetary compensation for vacation

To pay monetary compensation for vacation, the employer must perform the following sequence of actions:

receive a written statement from the employee;

issue an order;

enter information about replacing part of the vacation in the employee’s personal card and vacation schedule.

Note: Study leave is not related to annual paid leave, but is considered additional targeted leave related to training (Articles 173-176 of the Labor Code of the Russian Federation). Therefore, the employer does not have the right to replace the employee study leave monetary compensation (Letter of the Federal Tax Service for Moscow dated December 27, 2006 N 20-12/115069).

Payment of monetary compensation for unused vacation upon dismissal

In accordance with Part 1 of Art. 127 of the Labor Code of the Russian Federation, upon dismissal, an employee is paid monetary compensation for all unused vacation days. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day.

Upon dismissal, full monetary compensation is received by employees who have worked for the employer for at least 11 months, or by employees who have worked for more than 5.5 months and were dismissed on one of the following grounds:

liquidation of the enterprise;

staff reduction;

transfer to another job at the suggestion of labor authorities;

entry into active military service;

reorganization or temporary suspension of work;

business trips in accordance with the established procedure to universities, technical schools (or training courses specified educational institutions);

unsuitability for work.

In other cases, compensation is paid in proportion to the time worked.

Note. In accordance with Art. 291, 295 of the Labor Code of the Russian Federation, employees hired for a period of up to 2 months, or employed in seasonal work, are paid monetary compensation upon dismissal at the rate of two working days per month of work.

When calculating the number of days of unused vacation, the length of service includes:

actual work time;

the time when the employee did not actually work, but was protected by him in accordance with labor legislation and other acts containing labor law norms, collective agreements, agreements, local regulations, employment contract the place of work was retained, including the time of annual paid leave, non-working holidays, days off and other rest days provided to the employee;

forced absence time illegal dismissal or suspension from work and subsequent reinstatement to the previous job;

the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year;

the period of suspension from work of an employee who has not undergone a mandatory medical examination through no fault of his own.

Work experience does not include:

the time the employee is absent from work without good reasons, including due to his removal from work in cases provided for;

parental leave until the child reaches the legal age.

Note: In accordance with Art. 121 of the Labor Code of the Russian Federation, vacation time without pay, not exceeding 14 calendar days during the working year, is included in the vacation period.

The final amount of compensation for unused vacation is paid based on average earnings. In accordance with Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for payment of compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.3 (average monthly number of calendar days).

Cash compensation for unused vacation without dismissal - payment that is due for days in excess of the minimum 28. This may be part of an additional vacation or a “non-vacation” main one, but only if it is more than the standard 28 days.

“Extra” days accumulate as a result of unused vacation days for the previous year (for example, a citizen took only 10 days), as well as if a person is entitled to extended / additional paid vacation for:

irregular workday;
work in extreme conditions.

Then, having rested the legal 28 hours, the employee can continue to bask on the beach or at his favorite cottage, and can receive the cash equivalent of unused personal time.

The nuances of providing this monetary compensation are set out in Articles 114 – 116, 126 – 127, 139 of the Labor Code. Let's consider how to legally receive compensation and in what amount, who is entitled to it and who is not.

Since the right to receive money for untaken leave arises only in 2 cases - upon dismissal and without it for all days beyond 28 - it is necessary to clarify which categories are entitled to additional paid leave. This:

workers in territories falling under the concept of the Far North;
workers working irregular hours;
people involved in enterprises that are harmful to health and hazardous industries.

A complete list of everyone who is entitled to “extra” days of rest is contained in Art. No. 116 of the mentioned code.

In addition, additional vacation pay can be given at the initiative of the organization.

Extended leave is due:

minors;
working disabled people;
teachers, lecturers.

But even if you are among those who are entitled to a longer vacation, not everyone will be able to replace it with money.

Compensation for accumulated vacation without dismissal: who is not entitled to it?

There is an absolute taboo against replacing paid vacation days with money. It concerns certain categories of citizens.

The following do not receive compensation for vacation:

employees under 18 years of age;
pregnant women;
those involved in “harmful” and heavy industries;
customs officers and employees in the Ministry of Internal Affairs.

Important! Pregnant women can take their additional leave whenever they want (before maternity leave, after it).

Money for unpaid vacation without payment: fine

Cash reimbursements for vacations of less than 28 days are prohibited unless the person leaves work.

Employers sometimes neglect this rule, which entails administrative punishment in the form of a fine if inspectors reveal a violation of the Labor Code.

The legal entity (employer) will receive a penalty in the amount of 30,000 rubles. (ground: Code of Administrative Offenses, Art. No. 5.27 Part 1). Fine for gen. director - 1000 - 5000 rubles.

Example. The employee has accumulated exactly 28 days of vacation pay; there are no preferences or additional vacations. Last year he used 21 days. This means that the remaining 7 days can be added to the allotted ones this year (28+7). Or receive money for them upon settlement. Without dismissal, no payments are due for these remaining days and are punishable by a fine to the manager.

Payments for untaken vacation without leaving a position: main points

Legislative documents regulating the relationship between an employee and an employer include, first of all, the Russian Labor Code. Basic information on compensation for accumulated vacation days can be found in his articles.

When and how much vacation is required?
Art. No. 114 and 115 state that after six months of work, each employee can exercise his right to paid rest. He can be given either 14 days or a whole vacation in advance. In this case, the amount of vacation pay will not be calculated “in advance”, but according to the time worked.

Important point! Having “taken off” the entire vacation “in advance” (before 11 months have passed from the date of hiring), the employee can continue to work in this organization, or he can quit. In the latter case, the amount of vacation pay for each day in excess of the required 14 will be withheld from him.

After a year, the duration of the main vacation will be at least 28 days (plus an additional day for some categories).

Calculation of vacation pay and nuances of compensation for untaken vacation days without leaving work
Art. No. 139 regulates the rules for calculating vacation pay (the average salary for the year plus all annual payments is taken into account).

Note! When calculating compensation, the average salary, personal income tax and income tax are also taken into account.

Calculation example

First, you need to add up the total number of payments for the last 12 months (or for the time worked, if it is less than 12 months).

Secondly, divide the resulting amount by 12 (or by the number of full months of work).

Then the result of the division (average monthly salary) is divided by the accepted average number of days in a month (29, 3). It turns out the average salary for 1 workday.

The resulting number (average salary per day) is multiplied by the number of unused days of additional leave and the amount of compensation is obtained.

For example, you have 8 days of vacation left. The average salary for the year is 400 thousand rubles. Average daily salary = (400,000/12)/29.3=1137.6 rub. in a day. We multiply this number by 8: 1137.6 * 8 = 9100.8 rubles.

If the employee does not leave work, compensation is calculated and paid on the same day as salary.

Art. No. 126 establishes the right to compensation. It states that if a person is not fired, receiving compensation payment is possible only for a period in excess of 28 days of vacation. Otherwise, the employer will face a fine.

Important! The payment cannot be claimed by non-retiring employees. This is an act of goodwill, not the responsibility of the boss.

Compensation upon dismissal
TK, art. No. 127 provides for compensation for employees leaving the enterprise if they have legal vacation days left.

The reasons for the calculation do not matter - after the appropriate order, the employee receives all the money due to him, labor and a certificate of average salary.

The payment includes:

unpaid wages;
premium;
money for untaken vacation;
severance pay (optional).

If on the day of dismissal the employee does not receive compensation for all days of unused rest, the employer will face unpleasant consequences.

Interest will accrue for each day of delay in payment at the rate of 1/300 of the refinancing rate.
Payment of moral damages to an employee is possible (see: Art. No. 237 of the Russian Labor Code). Appointed by the court or established by mutual agreement.
Fine (Article No. 237 of the Labor Code, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

How to get money instead of vacation?

The “vacation” schedule does not always coincide with the wishes and capabilities of workers. Therefore, people either use only part of, for example, 10 days, or completely postpone the planned vacation. The question arises: how to obtain compensation for this unused period of time without quitting?

Money for unused additional leave without dismissal

Registration procedure

The first step is submitting an application. It is written in any form (or according to a template accepted at the enterprise) addressed to the manager.

Please provide your details in your application:

FULL NAME.,
job title,
organization (in full, without abbreviations),
number of days for which you want to receive compensation payments.

Don't forget to autograph and date it below.

Important! As stated above, it depends only on the manager whether they will pay you compensation or offer you, after all, to finally rest.

The next step is to register the application in the accounting book, after which the employer will transfer it to the accounting department to calculate the amount paid. Then the manager will issue the order. You will need to read it carefully, check the indicated amount with your own calculations, and only then sign.

Thus, the further course of action will depend on the will of the leader. He can even meet the employee halfway and pay him for all the untaken days of the main 28-day vacation without dismissal, which is a violation of the law.

Monitoring the timely use of basic leave by employees is the task of the HR department.

Legal compensation for vacation: conditions for receiving without dismissal and upon dismissal

Compensation is due to the employee under the following conditions:

he has not used his vacation right during all his working years;
the employee was unable to rest for Last year for one or another important reason;
he leaves on his own initiative, and the vacation remains unused in whole or in part;
the term of the contract has expired, but the right to leave has not been exercised;
seasonal work under the contract has ended;
staff reduction, liquidation of an enterprise;
the employee worked part-time;
dismissal at the initiative of the manager for violations.

Important! If, when calculating compensation for additional / extended leave for the billing period, the salary has increased, the calculated amount will be indexed by the increase factor.

List of legislative sources on the topic