Compensation for unused labor leave. Registration of monetary compensation for vacation

You can’t work without vacation, just as you can’t work without lunch breaks or weekends.. This prohibits both common sense, as well as legislation. For every honestly worked year, according to the Labor Code, there are 28 vacation days.

And when harsh conditions labor or specific specialty of the employee, the legislation not only allows, but also obliges the employer to provide additional days off.

But what to do if you couldn’t take a break from work for some reason? Is there compensation for unused vacation?

The Labor Code provides V in this case 3 options when unused vacation can be replaced with monetary compensation:

1. Receive monetary compensation for unused allotted rest upon dismissal or retirement, provided that the duration of the vacation does not exceed 28 days.
2. Receive compensation in cash equivalent, if provided.
3. Use non-vacation time off.

The principle for calculating the amount of monetary compensation is reflected in Resolution 922 of the Russian Government (dated December 24, 2007).

The amount of vacation pay and compensation for them directly depends on the amount of official income - salary, bonuses for the 12 months preceding legal vacation or dismissal (retirement).

Example: a woman worked at the enterprise from May 1, 2014, after which, in 2016, she was transferred to another organization. During the entire period of work, the woman never used her vacation and therefore now she is entitled to compensation.

The employee's income for the 12 months before the transfer was as follows:

1. November 2015 – 10,000 rubles.
2. December 2015 - 10,000 rubles.
3. January 2016 - 10,000 rubles.
4. February 2016 - 10,000 rubles.
5. March 2016 - 10,000 rubles.
6. April 2016 - 10,000 rubles.
7. May 2016 - 10,000 rubles.
8. June 2016 – 6316 rubles, vacation starts from June 20.
9. July 2016 – 0 rubles.
10. August 2016 – 0 rubles.
11. September 2016 – 0 rubles.
12. October 2016 - 0 rubles.

No bonuses awarded. The total income was 76,316 rubles.

Now you need to decide on the billing period:

1. Fully worked months – 7.
2. The average number of days in months worked is 29.3.
3. Days worked in June – 19.
4. The number of days in June is 30.

It turns out: 7*29.3+19*29.3/30 = 205.1+18.56= 223.66 days.

Average daily income is defined as the sum total income divided by the number of days in the billing period:

76316 /223.66 = 341.21 rubles.

For the entire period of work from 2014 to 2016, the woman was entitled to 69.4 days of legal rest.

Since, according to the Labor Code, the average daily pay is maintained for each vacation day, the compensation will be: 341.21 * 69.4 = 23,679 rubles 97 kopecks.

If the employee was undergoing training, sick leave, business trip, and he was compensated for his expenses, then these amounts cannot be counted as income and are not taken into account when calculating payments.

Important! If the vacation was not used in full, or days of additional time off were not used, then calculation is carried out based on the actual remaining days.

Taxation

What are vacation pay or compensation for them? This is essentially the same income as wage. Is there a fee? The organization is subject to taxation on all employee income. ?

IN due to personal income tax accruals, the employee receives 13% less. This interest will be sent to the tax office as income tax. The amount of deductions for insurance premiums and the pension fund depends on the amount of compensation. But they are paid from the employer’s income and amount to 30% of the accrued compensation to the employee.

The Tax Code tells in more detail about the amounts of withheld amounts (Article 208, ,), 167th the federal law And 184th Government Decree.

About breaking the law

Now about the painful part.

The problem that many leaving employees face is did not pay compensation.

This is a gross violation of Labor legislation and, on the basis of which the resigning employee carried out his activities and is equivalent to non-payment of wages.

If you suspect that something has not been paid extra, pay attention to the 2-NDFL certificate. Upon dismissal, the accountant is required to issue this document. The certificate reflects all income, including vacation pay and compensation for it.

If there are no accruals for unused vacation, you need to do the following:

1. Write a complaint to the employer with a demand for payment of compensation for unpaid vacation.
2. Contact the Labor Inspectorate with a statement about the violation of your rights. This can be done by directing electronic application, a paper application or during a personal visit to the inspection. Your application will be considered within 30 days. During this period, Employees Labor. The inspectors will make a request to your employer, find out the reason for non-payment and inform you in writing about the results of the inspection.
3. Contact the Prosecutor's Office. This appeal can be combined with an appeal to the Labor Department. In the name of the Prosecutor of where the employer's organization is registered - i.e. according to legal address you need to write a statement of complaint about the violation of your rights according to the Labor Code of the Russian Federation by former director. The prosecutor's office will also conduct an investigation within a month.
4. Going to court. Unlike the Labor Inspectorate and the Prosecutor's Office, the court will not be able to hold the employer accountable. But it is quite possible to oblige him to pay everything due to the employee. The statement of claim also indicates violated rights and demands to recover compensation from the former bosses for unused vacation. After a decision is made on the basis of the writ of execution, the employer’s accounts will be seized and everything that he did not pay in addition will be paid to the employee.

About responsibility

Any delays in payments at the enterprise threaten management with the need to pay interest.

In a situation with vacation pay and compensation for them, the director bears not only the obligation to pay the main amount, but also for each day of delay at least 1/300 of the current refinancing rate.

That is, the employer is financially obliged.

In addition, in relation to its activities may be organized unscheduled inspections tax service and the Prosecutor's Office.

Despite the fact that vacation was invented to make life easier for the working population, not everyone uses it. We hope the information provided in the article will help you receive compensation for unused vacation.

Useful video

Is it possible to pay compensation for unused vacation? In what cases is this possible? How to apply correctly? You will learn about this in the following video:

The Constitution of the Russian Federation guarantees every worker the right to leave, during which the employee retains his position and workplace. In addition, rest days are paid by the employer. Or compensation may be issued for unused vacation without dismissal. It is calculated based on the employee’s average salary for the past year.

What is a vacation?

After 6 months of continuous work in one place, the employee has the right to leave. After 11 months, the employer must provide the employee with paid leave. Subsequently, the team members go on vacation in accordance with the schedule approved by the organization no later than 2 weeks before the new year.

This article will look at a vacation pay calculator.

Standard option

Labor legislation guarantees a standard leave of 28 days. Representatives of some professions are entitled to longer rest; for example, teachers may not go to work for 45 or even 56 days. In addition, workers working at special conditions, receive additional leave.

A person has the opportunity to take these days as a whole (4 weeks at once) or divide them into parts, at least 2 weeks each.

According to Russian legislation, an employee cannot not be granted vacation for 2 years in a row. Including, without annual rest, minor citizens, that is, those under 18 years of age, and citizens employed in hazardous work. However, a person himself can work as much as he wants as long as the endurance of his body allows it.

Then he is entitled to compensation for unused vacation without dismissal.

How is unused vacation generated?

In the case when an employee cannot fully use the scheduled vacation due to life circumstances. Then the transfer or extension of these days is allowed.

Reasons for extending or postponing vacation:

• Illness of an employee during rest. This circumstance must be documented by means of a sick leave certificate, which means it will be necessary official appeal in honey institution.
• If the vacation time coincides with the employee’s performance of any government duties, for the fulfillment of which, according to the law, the employer is obliged to release him from work.
• In other cases provided by law.

Employee rights

The period for rescheduling or extending rest in the cases listed above is determined by the head of the organization after prior agreement with the employee.

If the employee is notified of this after the due date or if the vacation pay was transferred untimely, the employee has the right to demand that the vacation be postponed to some other time. And management must satisfy the employee’s legitimate demand.

If the absence of a person can negatively affect the production process of the organization, the Labor Code of the Russian Federation allows you to transfer vacation to next year. The employee must give his consent to this, and these days must be used no later than next year.

For operational reasons, having previously received the employee’s consent, management may recall him from vacation. The employee can use the unused part of the annual vacation later in the current year or transfer it to the next year, and it will be added to the future vacation.

The Labor Code of the Russian Federation prohibits managers from not providing their employees allotted days vacation. In practice, the parts that weren’t taken off are forgotten and stuck.

Labor Code on leave that was not used in 2016-2017.

For some time now, rumors have been constantly appearing that compensation for unused vacations will no longer be provided, and days that were not used will simply be burned out. Is this true?

There was a period when it was possible to replace vacation with monetary compensation at any time. But after Russia joined the ILO convention, the maximum period without rest became 2 years. When the convention was introduced, some journalists made an inaccuracy that vacation days that were not used would be lost in 2017. However, this is not provided for by law. Compensation for unused vacation without dismissal is still issued.

Cash compensation upon dismissal for vacation that was not used

Monetary compensation for inconveniences and hardships caused is what is meant by compensation for vacation that was not used.

There are clarifications in Russian legislation.

Art. 126 and 127 of the Labor Code of the Russian Federation allow the replacement of an unused right to rest with monetary compensation, but with some restrictions.

Most often, the question of compensation for vacation that was not used arises when an employee is dismissed. According to the labor legislation of the Russian Federation, in the event of a break employment contract The employee must be compensated for all unused rest days.

Vacation instead of compensation

Taking into account the wishes of the dismissed employee, upon his application, he will be provided with leave instead of monetary compensation followed by dismissal. The day of dismissal will coincide with the last day of rest. This option is allowed in the case where the employment contract with the employee is terminated not due to his guilty actions.

In material terms, the person being fired does not win or lose anything, since the calculation of allotted vacation pay and compensation for days not taken off is the same. The employee only receives legal basis absenteeism and delayed enrollment work book about dismissal.

Cash compensation for unrealized days of rest without dismissal is possible, but with some restrictions.

Compensation without dismissal for vacation that was not used

Art. is devoted to monetary compensation for unspent days. 126 Labor Code of Russia. And it says the following: annual paid leave can be replaced at the request of the employee, submitted in writing, but only that part annual leave which exceeds the required 28 days. When adding up several vacations or transferring them, the part of each vacation exceeding 28 days, or any number of days from this part, is compensated. Is it possible to work without vacation? Yes, but no more than two years.

The above allows us to draw certain conclusions:

• Only those days of rest that go beyond the standard vacation of 28 days are subject to compensation. That is, if the employee has 28 days, then there can be no talk of any compensation. The employee must take the required time off. And unused days can be compensated only upon dismissal.
• When summing up several vacations, but if each of them is also 28 days or is part of the allotted 28 days, it is not necessary to compensate for the days not taken.
• Vacations longer than 28 days may be partially reimbursed in cash. For example, a teacher has 45 days of rest, so he must rest the prescribed days (28 days), and the remaining 17 (the difference between standard and pedagogical type) can be paid for in cash if the employee wishes. It is also possible to compensate for part of these 17 days.
• Compensation payments for vacation days over 28 days that were not used are made only with the consent of the employee and upon his application.

Who is not entitled to compensation?

• pregnant women;
• minors;
• working in unfavorable working conditions.

How is compensation calculated for unused vacation without dismissal?

Very important aspect in the issue under consideration regarding compensation for days off, which affects the material side of the relationship between employer and employee, is the issue of calculation. In order to correctly calculate compensation for vacation days not taken off and for days exceeding standard rest, or upon dismissal, you should find out the employee’s average salary per day. The calculation is made based on the employee’s income received over the last 12 months. Detailed rules calculations of the average salary are reflected in the regulation approved by the Government Decree dated December 24, 2007. No. 922. This is a kind of vacation calculator.

To determine the average daily earnings of an employee, it is necessary to divide his annual income by 12, and divide the resulting figure by 29.3. And then it turns out that the average daily earnings will be: D/12/29.3. In this formula, D is the employee’s earnings for the year, 12 is the number of months in a year, 29.3 is the value that represents the average number of days in a month. If an employee works for less than a full month, for example, if he was on sick leave, a clarifying formula is used to calculate the average daily earnings: D/(29.3*Mn+Mn), where Mn is the number of months fully worked by the employee, and Mn is the number of days in incomplete months.

For example, if an employee worked for a full 10 months, and was sick for 2 weeks in the remaining 2 months. Then his average daily earnings, taking into account the number of days of unused vacation, will be: 240,000/(29.3*10+30)=743.03 rubles.

Once the average daily earnings have been determined, you will only need to multiply the resulting amount by the number of vacation days that were not used, and as a result you will receive the amount of compensation that must be paid to the employee for unused days.

How to use the sample and write an application for compensation for vacation that was not used?

Compensation payments, as mentioned above, are made only at the request of the employee. Is there a special form for writing such a document?

There is no universal form developed for writing compensation paper. It is legally permitted to write an application for payment of monetary compensation for unused labor leave in any form addressed to the head of the organization.

The approximate form of writing is as follows: in the upper right corner the name of the organization in which the citizen works, the last name, first name, and patronymic of the manager to whom the employee’s application is addressed are indicated. Below, the employee indicates his data: position, full name, personnel number, department. Then, a little lower and in the center of the sheet, the word is written: “Statement.” And then, from a new paragraph, the employee sets out his request for payment of compensation for vacation that was not used.

The text must also contain the following information:

• the period or year of work when the leave was granted;
• additional or main view;
• the number of unused rest days for which the employee would like to receive compensation.

The application is submitted to the manager’s secretariat with a mandatory mark on acceptance of the document.

Order on payment of compensation for unused vacation without dismissal

The head of the enterprise must issue an order for material payment of compensation, since orders are not regulated, it is issued in any form.

However, it must contain the following:

• position held, full details of the employee;
• reason for accrual;
• boss approval;
• accrual amount with payment period.

The document must be signed by the head of the organization and the person to whom the payments are assigned. If one of the signatures is missing, the order is considered invalid.

Terms of payment of compensation without dismissal for vacation that was not used

Each enterprise has regulated advance and salary days. As a rule, payments of financial compensation for the period of leave while maintaining a job are made on payday at the enterprise.

About taxes

How are taxes paid on compensation for unused vacation?

The tax base for payment of compensation is calculated taking into account days of unused rest. The full number of days (at least 28) will be if the employee has worked for 11 months. In other cases, these days are calculated based on the number of months worked.

The tax base consists of income tax individuals, which is 13%, as well as the following mandatory contributions:

• In the Pension Fund.
• To the Social Security Fund.
• Contribution to the Compulsory Medical Insurance Fund.
• To territorial compulsory medical insurance funds.

Deductions and deductions are made when calculating compensation for unused vacation for all specified items. Contributions for compulsory social insurance against accidents at work are not charged.

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 - according to 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 have been concluded 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 fired (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 August 9, 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 (

Compensation for unused vacation without dismissal - 2018- a question that concerns accountants of any large and medium-sized company. After all, almost all organizations are very reluctant to replace unused vacation with cash compensation for employees. 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! For persons working in harmful or dangerous conditions, one exception is established: only the minimum cannot be replaced with a cash payment 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 has the right to extended or additional leave (for example, disabled workers, 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 methodology.

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 school days - the number of days (calendar) that are taken into account when calculating the average salary of an 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 availability labor relations between the company and the specialist.

As a general rule, all payments from an employer to an 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 premiums 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, in 2018, it is important for employees 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).

According to the Labor Code 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. When not in use additional days rest, 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 uses it fully. 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 carried out upon a written application 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 an unused vacation period 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 – receipt of a certificate of temporary incapacity for work, with a maximum duration of 30 days, for the period 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 the reasons available to him good reasons, for example, the death of a relative;
• the amount of vacation pay for the billing period was incorrectly calculated;
• performance of government duties during the annual holiday that involve 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 Money 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 return 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 to work 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 of the 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;
• living in areas 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 so established local acts 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 of labor discipline, etc. - does not affect the right to receive payment, it is due to everyone. Compensation for unused vacation upon dismissal is calculated:

1. in proportion to the time worked;
2. 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 enterprise 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:

• staff reductions;
• 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 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:

1. 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.
2. 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 – the employee’s salary for the last 12 months, excluding sick leave payments, overtime due to production needs, and periods of 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 incomplete month(s).

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 payment of compensation is issued, issued to the employee against signature, and relevant 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, example text: “I ask you to pay me monetary compensation in exchange for unused days...”;
• amount 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 the order; it is created according to the standard standards of the organization, indicating the information necessary for this case - the employee’s full name, the number of unused days, etc.

An approximate version (sample document format):

Limited Liability Company "Vesna"

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:

1. Tax Code;
2. Code of administrative offenses.

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 while continuing to work - mandatory insurance contributions to the Social Insurance Fund and the Pension Fund are deducted from the amount paid (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 contact labor inspection and 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 for moral damage, costs 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.

Video