Calculation of compensation for vacation upon dismissal. The procedure for replacing unpaid leave with monetary compensation

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, employees working under 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. In particular, minor citizens, that is, those under 18 years of age, and citizens engaged in hazardous work are not allowed to work without annual rest. 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 through a sick leave certificate, which means an official application to the medical service will be required. 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 may negatively affect the production process of the organization, the Labor Code of the Russian Federation allows you to postpone the vacation to the 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 with the required vacation days. 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 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 termination of the employment contract, the employee must be paid compensation 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 with subsequent 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 a legal reason to be absent from the workplace and a deferred entry in the 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 of the annual leave that 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 for the prescribed days (28 days), and the remaining 17 (the difference between the standard and pedagogical types) can be paid for in money 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?

A very important aspect in the issue of 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 for calculating the average salary are reflected in the regulation approved by the Government Resolution 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 personal income tax, 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.

In what cases is an 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 allows an employee of a particular category to take an annual vacation of more than 28 days, the employee has the right to count on financial compensation for the 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 compensation to the employee and the exercise of his right to rest.

But there are always exceptions to the 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 at the 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 the latter’s labor violation, 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.

First action: the total amount of remuneration received by the employee for the year is divided by 12.
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 there is a right to extended leave, a controversial situation is created. 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 of 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 stipulate the deadline for payment of funds 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. The payment for the current year is calculated similarly, 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.

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

The general rule for calculating compensation for unused vacation for persons who performed their labor functions for less than eleven months assumes proportional accrual. At the same time, according to Letter No. 4334-17 of the Ministry of 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. The reasons for dismissal, in this case, do not play a key role.

Is there a minimum period of performance of labor duties, 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.

Thus, when dismissing an employee at his own request who did not use, for example, ten days of vacation last year, and who worked for six months this working year, he 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. Using the correct procedure for calculating compensation for unused vacation will help avoid errors in calculations.

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 all 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 exchange for certain vacation days. 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 the accident at the 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 additional leave, which is 7 days, cannot be replaced with a cash payment. 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. The parts of vacation not taken 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 method.

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

To urgent departure = To deputy day . × SRHR,

To urgent departure - amount of monetary compensation;

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

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

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

SRZP = salary accrual. / To school days,

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

To 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 existence of an employment relationship 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 on accounting impose special requirements for an employee’s application. It is only important that such a statement be written in the name of the head of the organization. The rest, including the form and content of the application, can be anything at the discretion of the employee.

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

Compensation for layoffs in 2018

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

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

Results

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

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

There always comes a time when one or another employee begins to wonder whether it is possible to receive compensation for unused vacation, under what circumstances it is due, and how to calculate compensation for vacation upon dismissal. Let's try to understand this problem in more detail, dispelling all doubts.

Right to money

When an employee leaves the organization for any reason, he may have in reserve calendar days of the vacation period that he had not previously used. The employee has the opportunity established by law to go and take the remaining number of days off and then say goodbye to the company. Or maybe you can take compensation for unused vacation upon dismissal, which is quite legal under the law of the country. He says about this fact:

Article 127 of the Labor Code of the Russian Federation;
clause 28 of the Rules approved by the USSR CNK No. 169 dated April 30, 1930 (hereinafter referred to as Rules No. 169).

Importance of the issue

A person needs to know in advance how to secure compensation for unused vacation, so that an unscrupulous employer does not have the opportunity to violate labor laws by ignoring his right to compensation for vacation upon dismissal.

An accounts payable accountant must be aware of how to calculate compensation for unused vacation. Failure to comply with this action entails the application of certain penalties by regulatory authorities.

Right to carry or money

So, it is necessary to understand how an employee could have unclaimed leave for which compensation is due, and how to count the days of unused time. It is necessary to immediately clarify: missed vacation and compensation for it may appear for several reasons. Including, if during the period of rest required by law, a period has occurred:

temporary illness for which a sick leave certificate has been issued;
performing government duties, for which an employee, under normal working conditions, has the right to ignore work;
recalling an employee from main leave.

Calculation rules

On the question of how compensation for unused vacation is calculated, it must be said that it involves simple calculations. The amount of funds that an employee of the organization will receive depends on their results. If you do not have the necessary knowledge, we suggest that you familiarize yourself with this issue in more detail.

So, compensation for vacation must be calculated for all calendar days that the person did not use as vacation. This applies to both main and additional leave. Regardless of its type, the amount of compensation payment is calculated for all days due to the employee.

You should not pay much attention to the basis for dismissal: in any situation, both the main and additional vacation periods must be compensated in money.

To correctly calculate compensation for unused vacation, let us clarify: in a situation in which the year is not actually fully worked out, the calculation of calendar days of the vacation period is carried out in proportion to the period actually worked. So, provided that the employee actually worked for less than 11 months without providing rest during this period, the number of calendar days of the vacation period is calculated as follows:

Rest days = 2.33 × full months of work – days off on vacation In this formula, 2.33 is a special index. It is calculated as the ratio of the number of allotted days of vacation to the number of months in a year (28/12 = 2.33). As a rule, this indicator in many cases is standard for employees in the absence of special calculation conditions.

It should also be noted that the indicator of the number of months of work with the employer is calculated taking into account clause 35 of Rules No. 169. According to them:

if half a month or more has actually been worked, it is considered to have been worked in its entirety;
provided that less than half a month has been worked, it is not taken into account at all.

In other words, compensation for leave upon dismissal in 2018 will not be paid if:

actual experience is less than 1/2 month;
Previously, the right to rest had already been used in full.

As a rule, after calculations, the resulting value comes out as a fraction and not as a whole number. Then it can be rounded up, that is, in favor of the employee. This is stated in the letter of the Ministry of Health and Social Development No. 4334-17 dated December 7, 2005.

After calculating the number of days to which the employee is entitled, since they have not been used by him previously, a direct calculation of compensation for unused vacation is made. The scheme is like this:

Compensation = number of unused days × average daily earnings The average daily earnings indicator is calculated in accordance with clause 4 of the Regulations of the Government of the Russian Federation, approved by Resolution No. 922 of December 24, 2007. That is, in the same way as for regular vacation pay.

Calculation in working days

Sometimes compensation for unused vacation upon dismissal is calculated not in calendar days, but in working days. The most important circumstances of this calculation option are:

concluding an employment contract with a person for a period of less than two months;
hiring seasonal employees.

We will show you how to calculate vacation compensation upon dismissal for such contracts. Thus, the formula for calculating compensation payments remains unchanged. The only thing is that when calculating unused vacation days, the coefficient is 2, not 2.33. Everything else is as described above.

Compensation for unused vacation upon dismissal should be considered in the same way as vacation pay. That is, take the employee’s average earnings for the billing period and multiply this value by the number of days not taken off.

So, to calculate compensation for unused vacation associated with dismissal, determine:
1. Duration of the billing period.
2. The employee’s earnings for the billing period.
3. Average daily earnings.
4. The total amount of compensation for unused vacation upon dismissal.

Special calculation circumstances

Let's consider the special circumstances of calculating compensation for unused vacation. These include:

if you have worked in an organization for 11 to 12 months, you can count on the entire vacation, as if you had actually worked a full year. An exception is an experience equal to 11 months due to rounding (clause 28 of Rules No. 169 and Rostrud letter No. 1519-6-1 dated December 18, 2012);
even if a person actually worked from 5.5 to 11 months, the right to the entire vacation period arises in the presence of such external factors as the liquidation of the employer, staff reduction, conscription, etc. This condition for calculating monetary [compensation for unused vacation] follows use only if the person worked in the company for less than 1 year (clause 28 of Rule 169 and letter of Rostrud No. 2368-6-1 dated 08/09/2011).

To more accurately understand the mechanism for calculating compensation for unused vacation upon dismissal, let’s consider a specific case.

EXAMPLE
Administrator Vereshchagin decided to resign from Iskra LLC on July 18, 2018. He got a job at this organization on June 1, 2017. According to the schedule, he was given basic leave of 14 days. And according to the company’s regulations on wages, the number of vacation days not taken off is rounded to the nearest whole number. Vereshchagin's calculated average daily earnings was 1,754 rubles.

Having found out the number of days actually worked, we get the following result. Vereshchagin worked:

1 year: 06/01/2017 – 05/31/2017.

1 month: 06/01/2018 – 06/30/2018.

18 days: 07/01/2018 – 07/18/2018.

Based on the fact that more than half of the last period has been worked out, it must be taken as one, that is, Vereshchagin’s vacation experience is equal to 1 year and 2 months.

Let's calculate the number of unused vacation days as follows:

28 days + 2.33 × 2 months. – 14 days = 18.66 days.

When rounded, according to the wage regulations, the number of unused vacation days will be 19 full days.

Compensation for unpaid leave upon dismissal will be:

19 × 1754 = 33,326 rubles.

Keep in mind: having made the calculation, the employer is obliged to transfer monetary compensation in lieu of vacation exactly at the moment when the person quits - on the last day of his presence at the enterprise. At the same time, the rest of the money due to him is paid - salary, bonuses, etc.

Money without subsequent dismissal

Is it possible to receive compensation for unused vacation without dismissal in 2018? It turns out yes. And this is called replacing vacation with monetary compensation, which is also enshrined in law.

This situation may arise if a person has a legal right to a vacation period of more than 28 days, and independently expresses a desire for a replacement of this kind. However, it must be taken into account that it is possible to replace vacation with monetary compensation only within the number of days in excess of the standard vacation. That is, beyond 28 days.

The subordinate needs to apply for compensation for unused vacation in excess of the number of days established by law. And the employer, in turn, independently decides whether it is possible to replace the vacation with monetary compensation or send the employee on vacation for all the calculated days.

All this means is that h Replacing vacation with monetary compensation is permissible in the case when a person is entitled to additional vacation, which, according to Art. 126 of the Labor Code of the Russian Federation can be replaced by a monetary amount. After all, such a vacation period is provided in addition to the main vacation, the duration of which is 28 days. As for, for example, study leave, it cannot be replaced with money.

Transfer

In a situation where the unclaimed part of the main vacation is postponed to the next year, compensation for unused vacation is also not provided. And this point is connected with the fact that such days are essentially not an excess, since in total over all the years of actual work they do not cover the standard period of 28 days.

Impossibility of replacement with money

For some people, the question of whether compensation for unused vacation is due cannot be raised under any circumstances. This category includes pregnant women and workers under 18 years of age.

For people employed in harmful or dangerous working conditions, compensation for vacation under the Labor Code of the Russian Federation for additional days of rest is also unacceptable. However, this legal norm does not affect compensation for unused additional leave upon dismissal.

If an employee has the right to monetary compensation for unused vacation without dismissal in 2018, in order to carry out this operation in accounting and personnel records, he is required to write an application for vacation compensation, a sample of which may be as follows.

Application for compensation payment instead of days of rest

The application for vacation compensation, a sample of which is presented above, is not a standardized form. That is, it is not enshrined in any way at the legislative level. In order for compensation for unused leave upon dismissal or when replacing part of additional leave to be paid, the employee can use this sample or any other developed by the organization.

In the event that the employer decides to satisfy a request from a subordinate, he issues an appropriate order to replace the vacation with monetary compensation, a sample of which may look like this.

Order to replace vacation with monetary compensation

Since the order for compensation for unused vacation, a sample of which is shown earlier, has a free form, it is advisable that it be developed by the company’s personnel service.

Personnel accounting payments

As for personnel document flow, in accordance with the Labor Code of the Russian Federation, compensation for unused vacation must be documented without fail. And first of all, it is reflected in the employee’s personal card (form No. T-2). In its eighth section, the required rest reflects all the data necessary for accounting. Including:

Regarding the vacation schedule (form No. T-7), in column 10 “Note” it is necessary to clarify that compensation has been paid for unused vacation without dismissal. And at the same time, you should certainly display the number of days of the vacation period that were replaced with cash.

Tax accounting of payments

If we consider vacation compensation upon dismissal in 2018 from the perspective of tax authorities, then it is included in labor costs. Namely:

When calculating income tax, the compensation payment is taken on the date of its accrual. The presence of a reserve to pay for an employee’s rest does not play a role here;
when calculating tax on a simplified system with the object “income minus costs”, compensation for unpaid leave upon dismissal in 2018 is recognized on the date of its transfer.

Personal income tax taxation of compensation for unused vacation upon dismissal occurs in the general manner with tax withholding. And this point is not related to the exact situation in which the compensation payment was received - upon dismissal or as a replacement for days of the vacation period. The tax withheld in Russia from vacation compensation must be transferred to the state treasury no later than the day following the day of its payment. As for the reflection of the amount of tax on compensation in an individual’s income certificate, since 2018 it has its own coding - 2013. And before 2018, 4800 was used as the income code for compensation for unused vacation in 2-NDFL certificates.

In 2-NDFL certificates for 2017, show compensation for unused vacation using the new income code 2013.

Compensation for unused vacation is subject to insurance contributions to all funds - Social Insurance Fund, Pension Fund and Federal Medical Insurance. Moreover, this applies to any type of compensation - upon dismissal or replacement of days of the vacation period with cash.

Accounting for payments

Reflection To Leave compensation upon dismissal in accounting involves the preparation of special entries:

Debit 20 and Credit 70 – compensation was made for unused vacation in 2018, which was calculated by us in advance;
Debit 70 and Credit 68 – personal income tax from the calculated compensation payment;
Debit 20 Credit 69 – insurance premiums for compensation payments;
Debit 70 and Credit 50, 51 - transfer of compensation for unused vacation, when paid through the cash register or current account.

In our opinion, based on the above, it can be assumed that the question of whether compensation can be taken for unused vacation has been fully disclosed. Therefore, any person will no longer have difficulties with how to calculate compensation for vacation.

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

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

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

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

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

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

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

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

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

employees for whom such leave is guaranteed by federal laws (Part 1 of Article 116 of the Labor Code of the Russian Federation).

The following have the right to extended leave:

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

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

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

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

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

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

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

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

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

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

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

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

Registration of monetary compensation for vacation

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

receive a written statement from the employee;

issue an order;

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

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

Payment of monetary compensation for unused vacation upon dismissal

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

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

liquidation of the enterprise;

staff reduction;

transfer to another job at the suggestion of labor authorities;

entry into active military service;

reorganization or temporary suspension of work;

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

unsuitability for work.

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

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

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

actual work time;

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

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

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

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

Work experience does not include:

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

parental leave until the child reaches the legal age.

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

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