Vacation with compensation. About breaking the law

In what cases is the employer obliged to pay compensation for unused vacation? How to correctly determine the amount of monetary compensation? How is payment processed? Who can count on compensation? The main provisions of this area are regulated by the Labor Code of the Russian Federation.

The law allows two possibilities for receiving compensation for unused vacation

1. Compensation during the performance of labor duties

If, due to various circumstances, the legislation pleases an employee of a particular category with an annual vacation of more than 28 days; the employee has the right to count on financial compensation for part of the vacation exceeding this period.

The Labor Code gives this advantage to teachers, athletes, doctors, employees of the northern territories, minor youth and disabled people, and employees who are entitled to additional leave due to their occupation. Also, the code takes into account difficult working conditions and long working hours.

Based on the notification recorded by the employee in writing, management makes a choice between compensating the employee and exercising his right to rest.

But there are always exceptions to general rule. There are certain categories of workers in respect of whom the legislator increases the degree of protection of their health. We are talking about pregnant women, young people under 18 years of age, and participants in events Chernobyl nuclear power plant. Here, replacing part of the vacation with money is not allowed, the law is categorical.

Also, there are nuances in the procedure for paying the monetary equivalent in exchange for additional leave to those whose activities involve danger or harmful effects on the body. Additional leave that exceeds a period of seven days can be replaced with cash in a portion exceeding a week. The decision of the management can be influenced by the collective agreement, industry standards, and annexes to the current employment contract. These documents regulate the process of calculating compensation for the unused part of the vacation.

2. Compensation upon dismissal from the company

When parting with an employee, the law provides the employer with an alternative - to compensate financially for unused vacation or, based on the desire of the party to the employment contract, supported by a document, to provide vacation immediately before the termination of cooperation. In the case when an enterprise says goodbye to a team member due to labor violation the latter, the choice is narrowed - we can only talk about compensation. The employee has the right to demand additional payment proportional to unused vacation days.

What formula should I use when calculating compensation for unused vacation? What data should be taken as a basis? We focus on the provisions of the Labor Code and by-laws.

Rules for calculating the amount for unused days of main vacation

How to find out the average daily earnings of a vacationer?

When calculating, we start from the indicators of the last twelve months of work of a particular person.

1. First action: total amount The remuneration received by the employee for the year is divided by 12.
2. To perform the second step, we need to know the average number of days in a month. This number is 29.3. Accordingly, we divide the previously obtained quotient by this average value.

Now we find out the time period of vacation for which compensation is possible.

Does an employee, if there are unused days of rest in the previous period, have the right to sum up the days and receive compensation for a time period exceeding 28 days? The legislator's opinion is clear: payment is allowed only to the extent that each vacation exceeds 28 days.

If you have the right to extended leave, a controversial situation. Court decisions lean towards a ban, insisting that replacing part of the extended vacation days with a cash equivalent is unacceptable. But, in the absence legal norms and clear explanations, employers, at the request of employees, make a choice in favor of compensation.

There is one more point that requires legislative clarification. The legal documents do not specify the payment period Money for unused days. Perhaps local regulations regulating the wage regime at the enterprise would help in solving this problem.

Let's look at an example of calculating compensation for vacation

An employee with a disability of the third group, entitled to 30 days of basic leave, rested 21 days in the first year of his activity, and 22 days in the second year of work at the enterprise. How much compensation can our workers expect?

Let's see: over two years, the rest period was 43 days, instead of the 60 recommended by law. Article 126 of the Labor Code allows for compensation in excess of 28 days. Analyzing the situation, we conclude that, if the employee wishes, additional payment is possible for four days, and he is obliged to use thirteen days for its intended purpose. As for the payment amount, everything is simple: we divide earnings for the last annual period by 12 and by 29.3. We multiply the resulting value by 2 days - this is the amount of compensation for unused vacation days of the previous year. Payout for this year It is calculated in the same way, using the income of the last 12 months as the basis.

Rules for calculating payments when registering dismissal

According to current standards, employees who have performed their job duties for at least eleven working months deserve full compensation for unused vacation. At the same time, the legislation is based on the standard figure - 28 days.

There are special provisions when the law insists on full compensation for employees who worked from 5.5 to 11 months.

1. Reduction of company staff.
2. Complete liquidation of the company or closure of its divisions.
3. Sending an employee to the location of the Armed Forces of the Russian Federation.
4. General reorganization or suspension of work.

The general rule for calculating compensation for unused vacation to persons who realized their labor functions less than eleven months, assumes proportional accrual. At the same time, according to Letter No. 4334-17 of the Ministry social development, a period of less than half a month is not taken into account, and a period of more than 0.5 months is rounded to the nearest whole number. Reasons for dismissal, in in this case, do not play a key role.

Is there a minimum deadline? labor responsibilities, after which the employer must accrue the cash equivalent for vacation upon dismissal? Yes, if a person worked for more than half a month, he can count on compensation.

How do we find out the payment amount? If you are entitled to 28 days of legal leave per year, then, through a simple division, you can clarify how many days are due per month worked. Divide 28 by 12, we get 2.33 days. This number will be useful to us when determining the payment amount.

So, upon dismissal at will An employee who did not use, for example, ten days of vacation last year, and worked for six months this working year, is entitled to full compensation for the entire period. We multiply six by 2.33, we get 13.98 days of vacation for the current year. We add the result to ten days over the past period, resulting in 23.98 days of unused vacation. If a person does not plan to use vacation for its intended purpose before dismissal, the payment amount is calculated according to the general rule. A person leaving an enterprise receives compensation on his last working day at that location. Delay threatens the employer with additional payments in favor of the former subordinate.

If the law provides that a resigning employee has the right to extended vacation, then when calculating, we proceed from the entitlement days of vacation, dividing their number by 12 months. We multiply the resulting value by the number of months of the current period during which the person worked in the company.

But what if the party to the employment agreement used his vacation in advance, without working until the end of the working year, and decided to leave his place of work? Excess paid vacation pay is withheld from wages upon dismissal. TC denotes circumstances in which deduction is not made, for example, the closure of an enterprise.

Often, difficulties and questions arise, motivated by the employer’s fear, of granting leave to an employee performing his functions on the basis of a fixed-term employment contract. Management mistakenly believes that a violation of the terms of the agreement in connection with the approval of leave will lead to the conversion of the agreement into an open-ended document, and that the termination of the employee will cause a problem.

There is no reason to worry. Article 127 of the Labor Code regulates this situation quite precisely. Upon expiration of the contract, at the request of the working party, leave may be granted even if its duration exceeds the agreed time frame. The date of dismissal indicated in the work book will be the last day of rest.

The procedure for calculating length of service for granting leave

What time should be considered as length of service, which is the basis for using the right to leave? What rules do regulations establish?

The main provisions are indicated in Article 121 of the Labor Code. In length of service we include the actual period of work, the time of forced absence due to incorrect dismissal, the period when the employee was absent, but his place was retained. Or, for example, an employee, due to reasons beyond her control, was unable to undergo a mandatory medical examination on time, which is why she was suspended from work. The absence of guilt indicates that it is acceptable to add downtime to the total length of service. Days of unpaid leave, which an employee takes out of necessity, are allowed as part of the length of service if their number does not exceed fourteen per year. The list given in the article of the law is not closed. A collective agreement, labor agreement or local document regulating the organization of work in production may contain additional rules.

Also, Article 121 specifies periods that cannot be counted toward the length of service for calculating paid leave.

Let's turn to the calculation option.

Our employee started work on January 21, 2014. The cooperation ended on February 2, 2015, at the initiative of the employee. In November, this person had 18 days of unpaid leave. What is the amount of compensation for unused vacation? We consider: working year from 01/21/2014 to 01/20/2015. Unpaid leave is counted within 14 days, respectively, the working year is shifted by 4 days, the end date of the period is 01/24/2015. We cannot include the remaining days until February 2 in the calculation of cash payments, since their number is less than one second month. Thus, upon dismissal, a person has the right to payment for the standard 28 days.

What about part-time workers?

Without taking into account what kind of part-time work takes place - internal or external, the legislation guarantees the payment of compensation in full, as stated in Article 287 of the Labor Code. Compliance with the formula for calculating vacation compensation given above is relevant.

Knowing in what situations compensation is mandatory, and in what circumstances only actual leave is possible, it is easier for both parties to the employment contract to come to an acceptable solution based on compliance with the law. Application correct order calculating compensation for unused vacation will help to avoid errors in calculations.

In a number of cases, when an employee of a particular enterprise does not take advantage of the right to his annual paid leave, it is possible to replace the leave with monetary compensation. However, there are situations when the management of an enterprise does not have the right to such a replacement, and in some cases it is simply obliged to carry it out. Sometimes only some part of the vacation period is subject to replacement.

When vacation can be replaced by compensation payment

Labor legislation provides for the replacement of annual paid leave with monetary compensation only in the following cases:

• in case of dismissal of an employee. The employer is obliged to pay him monetary compensation for one or more vacation periods that the employee did not use;
• if the duration of the annual “vacation” exceeds 28 days, then this excess portion can be replaced by a compensation payment. This requires a written statement from the employee.

If the duration does not exceed 28 days, then the enterprise can reimburse it fully or partially in monetary terms only in one case - upon dismissal of an employee. In this case, the employee is entitled to payment for all unspent vacation days.

Compensatory cash payment is due to specialists who have the right to extended rest. This category includes disabled people, teachers, medical specialists, coaches and athletes, workers Far North or areas equivalent to it.

Those specialists whose working hours are irregular can count on the possibility of additional rest. Its duration is at least 3 calendar days (in accordance with local regulations). It is this that can also be replaced by a compensation payment.

In the same time important point is the following fact: if an employee has the right to compensation in monetary terms for the unspent part of the vacation period, then the enterprise is not obliged to satisfy the employee’s application. Instead, the management of the enterprise has the right to provide its employee with the required number of days of rest in accordance with the law.

In what cases can you not replace vacation with cash compensation in 2018-2019?

There are several situations in which, even with mutual consent of the employee and the employer, it is impossible to replace vacation with monetary compensation. This applies to both the main annual paid vacation and additional ones.

It is impossible to replace compensation in monetary terms if the employee is a pregnant woman or a minor under 18 years of age.

If an employee works in a dangerous or hazardous industry, he is entitled to additional days recreation. Their number is 7 days. They also cannot be compensated in monetary terms. At the same time, if their duration exceeds 7 days (this procedure may be regulated collective agreement or an industry agreement), then the additional part exceeding the seven-day vacation may be replaced by compensation payments. For example, if an employee is given an additional 13 days, then only 6 days can be compensated. The amount and terms of compensation should also be reflected in the collective bargaining agreement or industry agreement.

Let's consider whether replacement with compensation in monetary terms is allowed during the transfer. If an employee has unused vacation that he did not use in the last working year, then he is entitled to take advantage of the vacation in the current year. Its total duration is 56 calendar days.

If he wants to replace part of the vacation period exceeding 28 days, the employer will have to refuse to pay him compensation (Article 127 of the Labor Code of the Russian Federation, part 2), since in this case we're talking about about the transfer and summation of periods, and the duration of each of them does not increase. In this case, the employee and the employer independently determine whether the vacation will be provided in full at once or divided into several parts.

How is the amount of compensation calculated?

When replacing a certain number of days of rest with compensation payments, their amount is calculated according to the principle of calculating vacation pay. There are no other calculation rules established at the legislative level.

In order to correctly calculate the amount of financial compensation for unused vacation, you must first determine the average daily amount of earnings (based on the last 12 months before the start of the vacation). It is allowed to take a different period for calculations, which can be determined in local regulations, subject to the rights of employees.

When calculating, you should exclude days when the employee was on sick leave, on vacation, etc. The calculation procedure will be as follows:

1. It is necessary to determine the number of days in the billing period. If all days were worked in a month, the number of days in a month should be taken equal to 29.3. If there was sick leave or vacation in the billing month, you should calculate the number of days using the formula:

(number of days in a month – number of days excluded from the calculation) × 29.3 / number of days in a month.

1. Average daily earnings are calculated using the formula: amount of payments for the last 12 months / number of calendar days.
2. The amount of material compensation is calculated as the product of average daily earnings and the number of days of unused rest. When performing calculations, it is necessary to exclude holidays from the number of calendar days (as well as from payment).

Proper execution of replacement compensation payments

Replacement of a certain number of days from vacation with compensation payments is carried out only after submitting a written application from the employee. The sample of this application does not have a strictly defined unified form, so it can be compiled in any form.

Based on the application received from the employee, an order is drawn up. In this document, it is necessary to indicate the employee’s data (full name, position), the number of vacation days replaced by compensation, as well as the date and number of the employee’s application. After drawing up the order, the employee is familiarized with this document by putting his signature on it and the date of familiarization.

After this, the employee’s personal card must contain a corresponding note about the replacement of leave with compensation, indicating the type of leave (main or additional), period of work, and the number of days to be replaced. It is necessary to note the number and date of the order on the card.

Information about the replacement should be recorded in the vacation schedule. For this purpose, it is necessary to make a note about the replacement in the comments column. a certain number days of compensation payment. It is advisable to indicate the order details here.

Procedure for receiving compensation in case of dismissal

An important point is the fact that a resigning employee can receive compensation for unspent vacation or use it with the possibility of subsequent dismissal. The exception is situations when an employee is dismissed as a result of guilty actions.

In order to realize this opportunity, the employee must draw up a written application addressed to the management of the enterprise. In turn, the management of the employing organization must agree on this statement, i.e., in essence, not object to providing such an opportunity to the employee.

At the same time, this obligation of the enterprise to the employee is not spelled out at the legislative level. Even in the case where an employee has made a written request for a vacation period before dismissal, the company may refuse him.

The number of unspent vacation days is determined depending on the date of employment. It is equal to 28 days if the employee has worked for 11 months at the enterprise, or his length of service is from 5 and a half to 11 months, and his dismissal is due to:

• the need to begin active military service;
• reductions (or reorganization measures).

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In all other situations, the number of vacation days is determined in proportion to the time worked at the enterprise. Even if the employee has only worked for more than two weeks in the organization.

Part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced by monetary compensation. An employee can contact the employer with such a statement at any time. The need to pay compensation for unused vacation may also arise when an employee is dismissed. The specifics of paying compensation in both cases are explained by Boris Chizhov, deputy head of the department of the Administration of Rostrud.

So, compensation for unused vacation can be paid in two cases: during the period of work and upon dismissal. Let's consider both situations.

Payment of compensation during the period of work

When applied in practice, Art. 126 of the Labor Code of the Russian Federation, attention should be paid to two circumstances.

First. The initiative to replace with monetary compensation that part of the vacation that exceeds 28 calendar days belongs exclusively to the employee. Without a written application from the employee, the employer does not have the right to unilaterally consider this issue.

Second. The employer, in turn, considering such a statement from the employee, may agree with it and pay monetary compensation, or perhaps, due to production conditions or for other reasons, disagree with the employee’s request and provide him with the entire vacation.

At the same time, it is not allowed to replace with monetary compensation annual basic paid leave and annual additional paid leave for pregnant women and employees under the age of 18, as well as annual additional paid leave for employees engaged in work with hazardous and (or) dangerous conditions labor, for work in appropriate conditions (with the exception of payment of monetary compensation for unused vacation upon dismissal). Such replacement of vacation with money is not allowed, even if employees strongly request this from the employer.

The amount of compensation for unused vacation is determined by the same rules that apply when calculating average earnings during vacation.

In accordance with Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for paying vacations and paying compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.4 (average monthly number of calendar days).

example 1

Local normative act(LNA) of the organization has established that employees with long work experience receive additional paid leave. Based on this LNA, an employee with a salary of 18,500 rubles is granted additional leave for length of service - three calendar days. In August 2013, the employee is provided annual leave. The employee submitted a written application with a request to replace additional leave exceeding 28 calendar days with monetary compensation. The employer granted this request.

Since the employee has worked the entire pay period, the average daily earnings will be equal to:

(18,500 rub. x 12 months): (12 months x x 29.4 k. days) = 629.3 rub./k. days

The average salary saved during the vacation period will be:

629.3 rub./k. days x 28 k. days. = = 17620.4 rub.

Compensation for unused days of additional leave in this case will be equal to:

629.3 rub. x 3 k. days. = 1887.9 rub.

Compensation upon dismissal

The issue of paying compensation to an employee for unused vacation upon his dismissal is regulated by Art. 127 Labor Code of the Russian Federation.

Given that leave must be granted annually, employees exercise their right to leave by receiving leave in kind. And since, as a rule, it is impossible to provide a dismissed employee with leave in kind, compensation is paid.

According to Art. 114 of the Labor Code of the Russian Federation, annual paid leave is provided to all employees, therefore the provision of Art. 127 of the Labor Code of the Russian Federation applies to seasonal, temporary workers, as well as those who work part-time.

Upon dismissal, the employee is paid monetary compensation for all unused vacations. The employer is obliged to pay all amounts due to the employee, including compensation for unused vacation, to the employee on the day of his dismissal.

Vacation to be replaced by monetary compensation upon dismissal is calculated on the basis that full vacation is due to an employee who has worked a full year. If the working year is not fully worked, the vacation days for which compensation must be paid are calculated in proportion to the months worked. In this case, surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to at least half a month are rounded up to a full month (see “Rules on regular and additional holidays", approved by the USSR NKT on 04/30/30 with subsequent amendments and additions).

If an employee is dismissed before the end of the working year for which he has already received annual paid leave, the employer may make deductions from his salary for unworked vacation days to pay off his debt to the employer.

Upon written request from the employee, unused vacations may be granted to him with subsequent dismissal (except for cases of dismissal for guilty actions).

Upon dismissal due to the expiration of the employment contract, leave with subsequent dismissal may be granted even when the vacation time completely or partially extends beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation.

When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his resignation letter only before the day the leave begins and if another employee is not invited to take his place by way of transfer.

In all cases of granting leave followed by dismissal, the day of dismissal is considered the last day of leave. The employee can take another job, which will be the main one for the employee, and not a part-time job, only after the end of the vacation.

At the same time, the payment of all amounts due to the employee from the employer, as well as work book with a notice of dismissal included in it, is made before the employee goes on vacation (see Determination of the Constitutional Court of the Russian Federation of January 25, 2007 No. 131-О-О).

In practice, it happens that when an employee is dismissed HR department days of unused vacation in previous years are “found”. Sometimes accountants find it difficult to decide how to calculate compensation for vacations that took place several years ago, when both working conditions and pay were significantly different from today's rules. And then accountants say that the old vacation days have “burned out.” But this fundamentally contradicts part 1 of Art. 127 of the Labor Code of the Russian Federation, which clearly states that “upon dismissal, the employee is paid monetary compensation for all unused vacations.”

As for average daily earnings to determine the amount of compensation, there is no need for the accountant to pull up statements from previous years to determine payments taken into account when calculating average earnings. To calculate, it is enough to sum up the payments for the last 12 calendar months before dismissal and divide them by 12 and 29.4.

example 2

When the employee was dismissed in July 2013, it turned out that in 2006 he had two calendar days of vacation left (salary - 5,000 rubles), in 2008 - four (salary - 5,800 rubles), in 2010 - three (salary - 9,000 rubles), and for the working year 2012-2013 - 28 calendar days (salary since 2011 - 12,000 rubles). It is necessary to determine the amount of compensation for unused vacations.

If the employee did not have other payments that should be taken into account when calculating average earnings, the average daily earnings will be equal to:

(12,000 rub. x 12 months): (12 months x x 29.4 k. days) = 408.16 rub./k. days

The amount of compensation for unused vacation will be determined as follows:

408.16 rub./k. days x (2 k. days + + 4 k. days + 3 k. days + 28 k. days) =

= 15101.92 rub.

As can be seen from the example given, we did not need information about wages for the time that was not included in the billing period.

1. Article 122 of the Labor Code of the Russian Federation implies the obligation of all employers to provide each employee with compulsory leave. In the amount of twenty-eight calendar days, with payment in accordance with.
2. Article 126 of the Labor Code Russian Federation, provides for the fact that if the number of days exceeds 28 days, according to the application, compensation is possible in the form of an additional wages. In accordance with the necessary calculations.
3. As an exception, the following persons do not have the right to compensation: underage workers, pregnant women, workers with the status of “hard work”, “dangerous conditions”, “hazardous work”.
4. Article 291 of the Labor Code. An employment contract concluded for a period of up to two months, the number of days of compulsory vacation is calculated based on the calculation of one full working month - one day of vacation.
5. Art. 124 Labor Code of the Russian Federation prohibits not providing leave to employees for two consecutive working years.

Compensation calculation

When calculating compensation, you should follow the same rules as when calculating average earnings.

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According to Art. 139 Labor Code of the Russian Federation Cash compensation is calculated based on income for the last three months. Using the formula: divide the amount of average earnings for the last three months by 29.6 - this is the average number of calendar days.

The payment deadline must be no later than three working days before the vacation.

Provided that the employee worked a full working year, which is 11 working months. If an employee has worked for less than 11 months, the compensation amount includes days equivalent to the period worked.

In this case, the following nuances should be taken into account when calculating: a working month worked for less than half of the working days is not counted, and the month in which most of the working days were worked is rounded up as a full working month and is taken into account in compensation calculations.

In order to make it correctly, you need to collect the following information:

• Duration of work.
• Calculated average monthly income.
• Daily average earnings.

The standard period is one business year. If an employee has worked at the company for less than one year, he may also qualify for vacation.

In practice, it is often practiced to split vacation into two equal parts. If the employee has worked less than a year and by various reasons(dismissal, through a dismissal order, written statement) wishes to receive compensation for vacation in exchange for a well-deserved rest. The amount of such compensation will be equal to the period worked and accrued vacation days.

When calculating compensation, the following are excluded:

• Days spent on .
• Vacation period during pregnancy and childbirth.
• Time off, short-term leaves without pay.
• Average payroll periods.

All other accruals that were received at the place of work in the form of income are taken into account for the entire period. Sources of income do not matter, with the exception of those previously listed.

• The total amount of payroll accrued.
• Bonuses, additional payments (for, length of service, category, rank).
• Overtime, night work.
• Additional payment for working conditions.
• Harmful and hard work.
• Rewards.

The calculation amount does not include income such as:

• Sick leave.
• Business trips.
• Leave due to pregnancy and subsequent childbirth.
• Exemption from work to care for disabled children.

How many vacations can you receive compensation for?

In Russian labor legislation there is no such thing as, moreover, it is prohibited to postpone paid vacations for more than two years in a row.

This is possible only in individual cases, at the request of the employee. The exception again is workers in hazardous industries, hard work and under 18 years of age, according to Art. 124 part 4, provision of annual leave to such employees is mandatory. But such employees are also accrued. An employee with this status can take his main vacation and receive compensation for additional vacation.

Example

An employee who works at an enterprise and has harmful work experience. Due to this, he is accrued basic vacation days and an additional 15 days for hazardous work. According to the previously drawn up vacation schedule for the current year for employees of the enterprise, he is entitled to vacation in the month of June, which is 43 calendar days (summing up the main + additional).

The employee wishes to receive partial compensation. To do this, in June, he submits a written application to the manager for payment of compensation for the additional leave provided, and the provision of the main one, according to the schedule.

Such compensation will be accrued no later than 3 days before the start of the main one.( Article 136 of the Russian Federation Labor Code).

In practice, they manage to collect the number of vacations up to , which is not economically profitable.

In cases where more than one vacation has already accumulated, the state inspectorate has every right to oblige the employer to provide all vacations in accordance with the drawn up instructions. When accumulating large quantity days of vacation, by agreement of the parties, a decision may be made to dismiss after all days of vacation have been granted.

There are types of leave that are not subject to compensation:

• Additional leave for Chernobyl victims.
• Types of social leave.

In what cases and to what extent are deductions possible?

Options for withholding funds as compensation are possible in some cases:

• Provided that the employee has previously taken vacation. The so-called advance leave.
• If the employer suffered damage, the withholding is for repayment.
• Personal income tax deductions, since this payment is not included in the list of tax-free amounts.
• Art. 9 of the Labor Code of the Russian Federation talks about mandatory insurance contributions when calculating settlement funds in the event of dismissal. However, these are not subject to deductions.
• Deductions and transfers of the amount to third parties are possible, after deducting the necessary taxes. According to the application and details provided by the employee.
• Provided that the employee receives monetary compensation for vacation. According to the application, while continuing to work in the organization, the employer is obliged to make UST accruals and PRF contributions.

Part-time work, payment of compensation for vacation

1. Employees who work part-time are entitled to vacation in the same way as at their main job, 28 calendar days for a full working year.
2. Art. 322 Labor Code of the Russian Federation The duration of leave is determined by summing up the main and additional leaves.
3. Art. 286 Labor Code of the Russian Federation. Part-time workers are provided with their main place of work.
4. The procedure for calculating average monthly earnings is the same as for the main place of work.
5. Provided that the employee at his main place of work combines Part-time work is calculated separately.
6. Study leave is not granted.

When calculating vacation pay for a part-time employee, refer to the hours worked, since when working part-time, the working day should not be accustomed to four hours a day. All allowances and bonuses are taken into account. Payment is made on time, as in the main job.

Accordingly, deductions are possible subject to previously taken advance leave.

If your employee decides to say goodbye to your organization, or your organization to him, then on the date of dismissal he will probably have days of unused vacation left. In this regard, the employee, upon his application, may be granted leave with subsequent dismissal (except in the case of dismissal for guilty actions). And then the day of dismissal will be the last day of the employee’s vacation. Or, instead of vacation, the employee can be paid compensation for vacation under the Labor Code of the Russian Federation (Article 127 of the Labor Code of the Russian Federation,).

Vacation compensation is accrued to the employee for all unused vacations. That is, the employee will have to receive compensation for unused additional leave upon dismissal on the same basis as compensation for unused main leave (Article 127 of the Labor Code of the Russian Federation). In this case, the basis for termination of the employment contract does not matter (Letter of Rostrud dated 07/02/2009 N 1917-6-1).

How to calculate compensation for unused vacation

The first thing you need to do when calculating compensation for unused vacation is to determine the employee’s vacation period.

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:

In this case, the indicator “Number of months of work with this employer” is calculated taking into account next 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 2019 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 unpaid vacation.

How to calculate vacation compensation in working days

Some employees, in accordance with the requirements of the Labor Code of the Russian Federation, are granted leave in working days. These are employees with whom employment contracts for a period of up to 2 months (Article 291 of the Labor Code of the Russian Federation), as well as seasonal workers (Article 295 of the Labor Code of the Russian Federation). How is compensation for leave upon dismissal calculated for them? The compensation itself is the same as when calculating compensation for calendar days. That is, as the product of the number of unused vacation days by the average daily earnings. But the number of days of unused vacation is determined by a different formula:

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, i.e. for the entire annual paid leave (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 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 03/04/2013 N 164-6-1, dated 08/09/2011 N 2368-6-1).

So, taking into account the above requirements, the amount of compensation for leave upon dismissal in 2019 is determined, despite the fact that the “Rules on regular and additional leaves”, to which we have already referred more than once, were approved back in 1930 (although, of course, Since then they have already gone through several editions).

Below is the calculation of compensation for unused vacation upon dismissal (example).

Compensation for unused vacation in 2019: calculation

Engineer Krasilshchikov A.N. resigns from Kaleidoscope LLC on May 31, 2019. He has been working in this organization since February 12, 2018. In 2018, he was granted annual paid leave of 14 calendar days. In accordance with the Regulations on payment of vacations 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 12, 2018 Krasilshchikov A.N. worked in the organization for 1 year (02/12/2018 - 02/11/2019), 3 months (02/12/2019 - 05/11/2019) and 20 days (05/12/2019 - 05/31/2019). 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 2019 is equal to: RUB 38,928. (24 days x 1622 rub.)

Compensation for unused vacation: when is it paid?

The employer must pay the employee in full on the day of his dismissal, i.e. on the last day of his work (Article 140 of the Labor Code of the Russian Federation). During this period, the employee must be paid the salary and bonuses due to him, compensation for unused vacation, as well as other compensation provided for by law, labor or collective agreement, local regulations.

Cash compensation for unused vacation without dismissal

In the current difficult economic situation, many are interested in how to receive compensation for unused vacation if the employee does not intend to quit. But before answering the question - how, you need to understand - is it possible to receive compensation for unused vacation without dismissal.

Replacing vacation with monetary compensation is allowed in cases where the employee is entitled to vacation lasting more than 28 calendar days, and he himself has expressed a desire to receive compensation instead of vacation provided in excess of these 28 days (Article 126 of the Labor Code of the Russian Federation). To do this, he must write a statement. However the last word still remains with the employer: it is he who decides whether to send the employee on vacation or pay him monetary compensation for unused vacation. There are also courts that support this position (Decision of the Supreme Court of the Komi Republic dated August 15, 2011 N 33-4410/2011).

Taking into account the above, the amount due to the employee can be replaced by compensation (Article 126 of the Labor Code of the Russian Federation). Since it is provided in addition to the main leave of 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

If you, as an employer, decide to satisfy the employee’s request, you must issue an order to replace part of the leave with compensation. There is no approved form for such an order, so it is drawn up in any form.

Order to replace vacation with monetary compensation (sample)

Limited Liability Company "Kaleidoscope"

ORDER

06/04/2019 N 10-hp

Moscow

On replacing part of the vacation with monetary compensation

In accordance with Art. 126 Labor Code of the Russian Federation

I ORDER:

Leading engineer Kurguzov G.N. replace with monetary compensation a portion of the annual paid leave provided for the period from March 23, 2018 to March 22, 2019, exceeding 28 calendar days, in the amount of three calendar days.

Reason: statement of G.N. Kurguzov. dated 05/31/2019 N 2.

CEO(signature) Zlobin I.V.

I have read the order:

Leading engineer 06/04/2019 (signature) Kurguzov G.N.

Compensation instead of vacation in personnel documents

If you decide to pay the 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 according to form N T-7 (