By law, every employee has the right to take vacation after a certain period of work. Despite the fact that the rest period must be provided according to the approved schedule, with the permission of his superiors, he can move for more early dates. As a result, if such an employee decides to terminate, he will have a withholding for days not worked leave upon dismissal.

The Labor Code determines that each employee has the opportunity to receive it only after he has worked for the company for at least 6 months. And he can take it right away full period. However, if in the future he has a desire to resign, he will be required to return the funds that were issued for unworked rest days.

The law obliges every employer to draw up and put into effect for the future period before the start of the new year. If an employee goes on vacation immediately at the beginning of the year, a precedent may be created that the vacation will be accrued in advance for the entire next year.

After all, before letting an employee go on vacation, the personnel officer calculates the date for which vacation time is granted. In this case, the rule applies that every full month gives the right to 2.33 days of paid rest.

In addition to the main period, by law or internal regulations still can be provided .

Attention! Since he has already been granted vacation, but in fact these days have not yet been worked, upon dismissal the accountant will have to make a deduction for unworked vacation upon dismissal.

To withhold for unworked days or not

Deducting previously issued vacation pay from your salary is a right, and not a mandatory action for the employer. When dismissing an employee of this type, the administration has the right to decide not to withhold excess amounts from him.

At the same time, the format this decision not regulated. You can simply tell the employee that there is no need to return excess vacation pay. But since in the event of disagreement, a verbal agreement cannot be confirmed in any way, it is better to document such a decision. For example, you can sign a bilateral agreement that the company forgives the employee’s debt to him for paid vacation pay.

In addition, in such a document it is also advisable to show the amount that is “forgiven” to the employee, as well as the number of vacation days for which it was accrued. At the end of the agreement, the details of each party, signatures and seals (if any) must be affixed.

The employee may decide, at his own discretion, to return the amount in excess of what he received. In this situation, the accountant will not have to make deductions for unworked vacation days upon dismissal.

In what situations can you perform a deduction for these days, and when not?

The Labor Code enshrines the right of the company administration to carry out deductions if the employee received leave in advance and then decided to resign. However, there are situations in which it is prohibited to withhold such amounts from an employee.

These include:

• If the enterprise conducts;
• If an employee resigns due to the liquidation of the organization;
• If the conclusion of a medical examination requires the employee to be transferred to a place with easier work, and dismissal is made due to the lack of necessary vacancies or the employee’s refusal to transfer.
• Occurs either as a chief accountant due to a change of ownership of the company;
• The employee has to resign due to conscription into the army;
• The contract is terminated due to the death of the employee;
• The employee was issued a medical certificate confirming the impossibility of further performance of work duties;
• Contract of employment terminated due to force majeure (catastrophes, natural disasters, epidemics, accidents, etc.)

Deduction amount

According to the Labor Code, the administration has the right to withhold from the employee’s earnings amounts in excess of the vacation pay issued to him. The entire debt can be retained in full, but no more than 20% of it can be withdrawn from any payment.

Most often, a situation arises that an employee is entitled to only one payment - and this is the payment upon dismissal. At the same time, 20% of it is not enough to fully repay the entire resulting debt. Then the employee can express a voluntary decision and transfer the remaining portion on his own initiative to the cashier or credit it to his current account.

Attention! If he does not want to voluntarily pay the remaining amount, then it can only be obtained by transferring the case to court. However, court decisions in this type of proceedings are extremely contradictory - in two similar cases, the judge can take either one or the other side of the case.

How to withhold vacation pay for days not worked

Step 1. Calculation of the amount to be withheld from the employee

When the accountant calculated vacation pay for issuance, he used information about the average earnings of this employee. This is exactly what you need to do when you need to determine the amount of vacation pay to be returned.

In this case, there is no need to make the calculation again on the day of dismissal - you need to find in the archive the form for calculating the vacation pay itself, and take this indicator from there. For these purposes, enterprises usually use .

It is also necessary to accurately determine the number of days for which excess vacation pay was received. For this you can use.

After this, you can begin to calculate the amount to be refunded. To do this, you need to multiply the average daily earnings by the number of days overpaid.

Attention! In a situation where the duration last period vacation is less than the number of overpaid days, then first the debt is calculated using the average earnings of the last period, then - what was used in the previous one, etc.

Step 2. Documentation and deduction of debt from the employee’s earnings

The law establishes that the amount of debt can be withheld only after all taxes and fees prescribed by law have been removed from the salary.

Before withholding the amount of the debt, it is necessary to issue an appropriate order. There is no strictly approved form for it, and usually such a document is drawn up using company letterhead. You must indicate your full name. employee, what number of vacation days were provided to him excessively, from what Money a deduction will be made for the exact amount.

The completed form must be presented to the employee against signature. It is also recommended to make a column in which the employee will not only sign, but also express in writing his consent to the withholding.

Tax features

The need to recalculate accrued taxes and contributions depends on what the administration decided to do with excessively issued vacation pay. If these amounts are “forgiven” to the employee, then there is no need to recalculate personal income tax and insurance contributions. They are, first of all, payments to the employee, and therefore are subject to both personal income tax and insurance payments.

On the other hand, if the withholding amount is refused, it is necessary to adjust the base for calculating income tax - they must be excluded from expenses that reduce income.

When withholding, it is necessary to adjust the amounts of contributions and withheld personal income tax only at the time of dismissal. There is no need to make corrections on the day the payments themselves were made.

The amount of vacation pay that was issued in excess reduces the base for contributions to social funds in the month of their return by the employee. In this regard, the calculation of deductions will need to be made on a reduced base.

When registration is made, it is necessary to reduce the amount of earnings received in this month by the amount of withheld vacation pay, and the amount of accrued personal income tax by the amount of tax received during the recalculation.

Attention! The administration is obligated to inform the employee about this within 10 days when excessively withheld personal income tax amounts arise. The latter must apply for the return of these amounts.

The administration, after receiving this application, can reduce the amount of tax that needs to be transferred to the budget by the amount of tax submitted by the employee for refund.

Accounting entries

The procedure for showing deductions for unworked vacation days upon dismissal in accounting was disclosed by the Ministry of Finance in its letter published in 2003. At the same time, it showed a case in which an employee voluntarily repays the amount of debt in cash. In the document, the Ministry of Finance advises using the reversal method to make all adjustments.

The employee has taken his annual paid leave in advance and quits. Does an employer have the right to withhold for unworked vacation days upon dismissal?

To make a deduction for unworked vacation days upon dismissal, the employee’s consent is not required. But there is another condition - the amount of deduction. Details are in the material.

An employee may resign before the end of the working year for which he was provided annual leave. In this case, it is necessary to make a deduction for unworked vacation days upon dismissal. This right of the employer is established by Article 137 of the Labor Code of the Russian Federation and paragraph 2 of the Rules approved by the People's Commissariat of Labor of the USSR dated April 30, 2030 No. 169.

To withhold money from an employee, you will need an order from the manager. There is no need to obtain the employee's consent. However, withholding the full amount for vacation upon dismissal is not always possible. Since legislators have established a limit - no more than 20% of the amount paid to the employee in person (Article 138 of the Labor Code of the Russian Federation).

If you withhold the full amount of money for the vacation provided in advance upon dismissal, invite the employee to voluntarily return the amount of vacation pay. If the employee does not voluntarily return the money, then the organization will not be able to recover it later in court.

The rationale for this position is given below in the recommendations of the Glavbukh System vip version

When it is impossible to deduct for unearned vacation upon dismissal

Deductions for unworked vacation days upon dismissal cannot be made if the employee quits:

• due to liquidation of the organization;
• on staff reduction;
• upon refusal to transfer to another job (absence of another job in the organization) for health reasons in accordance with medical report;
• due to the reinstatement of a former employee;
• in connection with conscription for military service, the onset of total disability, or a natural disaster;
• due to a change in ownership of the organization.

Such rules are provided for in paragraph 5 of part 2 of article 137 Labor Code RF.

Calculation of deduction for leave upon dismissal

The amount of deductions must be calculated in this order. First, determine the number of months unworked before the end of the working year for which the employee was granted leave.

Take fully worked months into account. Round the remaining days in months not fully worked to full months according to the rounding rules. Discard the remainder up to 14 calendar days inclusive, and round the remainder from 15 calendar days or more to a full month (clause 35 of the Rules).

Then calculate the total amount that needs to be withheld from the employee’s salary upon dismissal using the formula:

Deductions for vacation advances are made from salaries and other payments due upon dismissal. However, you need to remember the following. Deductions upon dismissal for vacation should not exceed 20% of the salary.

Example. Calculation of the amount of deduction for unworked vacation days upon dismissal:

Secretary of Alfa CJSC E.V. Ivanova was hired on June 15, 2013. The working year for granting leave is from June 15, 2013 to June 14, 2014. The employee took 28 calendar days of leave for this working year in December 2013. Her average daily earnings for calculating vacation pay were 501 rubles/day.

Ivanova resigns at will April 9, 2014. The duration of the period after the date of dismissal until the end of the working year is two months and five days. This value is rounded up to two full months. The amount that the organization has the right to withhold from Ivanova’s salary upon dismissal is 2,338 rubles. (501 RUR/day x 2 months x 28 days: 12 months). Z

For the days worked in April 2014, Ivanova was accrued 15,000 rubles. From the employee’s salary for April, the accountant withheld the entire amount - 2338 rubles, since this amount did not exceed 20% of the amount paid to the employee minus personal income tax: 2338 rubles.< 2610 руб. [(15 000 руб. - 10 000 руб. х 13%) х 20%).

Deduction for unworked vacation days upon dismissal: accounting

In accounting, deductions for unworked vacation upon dismissal should be reflected in adjustment entries (letter of the Ministry of Finance of Russia dated October 20, 2004 No. 07-05-13/10).

If vacation pay is accrued from the reserve for vacation pay, the entries will be like this:

Debit 96 subaccount “Reserve for vacation pay” Credit 70

If the organization (small business entity) does not create a reserve for vacation pay:

Debit 20 (23, 26, 29...) Credit 70
- the amount of vacation pay accrued to the employee for unworked vacation days was reversed.

Make adjustment entries based on the accounting certificate.

Nina Kovyazina,Deputy Director of the Department of Education and Human Resources of the Russian Ministry of Health

What to do if it is impossible to make a deduction for vacation upon dismissal?

If it is impossible to withhold vacation pay issued in advance from the employee’s salary, invite the employee to voluntarily return the amount of vacation pay for unworked vacation days.

If the employee does not voluntarily return this amount, then the organization will not be able to recover it later in court. The fact is that Article 137 of the Labor Code of the Russian Federation provides that when an employee is dismissed, overpaid vacation pay for unworked vacation can be withheld from his salary.

That is, this rule assumes the possibility of deductions only from the employee’s last salary and immediately upon his dismissal. The provisions on the basis of which it would be possible to recover overpaid vacation pay from former employee(after his dismissal) through the court, are absent in labor legislation.

Thus, the only way out in this situation is to agree with the employee on the voluntary return of the missing amount. There are exceptions to this procedure when nothing needs to be withheld from the employee, even if the vacation remains unworked (paragraph 5, part 2, article 137 of the Labor Code of the Russian Federation).

Nina Kovyazina, Deputy Director of the Department<образования и кадровых ресурсов Минздрава России

Deduction for vacation upon dismissal: tax accounting<

Many accountants are concerned about the question of how to withhold personal income tax and calculate insurance premiums when withholding vacation pay for unworked vacation days? The answer to this depends on whether the amount of the employee’s last salary is sufficient to deduct for unworked vacation days or not.

In the situation under consideration, for example, the following options are possible:

• the employee’s last salary is more than the amount of deductions;
• The employee's last salary is less than the amount of deductions. In this case, the employee voluntarily returns the amount of vacation pay for unworked vacation days;
• The employee's last salary is less than the amount of deductions. At the same time, the employee refuses to voluntarily return the amount of vacation pay for unworked vacation days.

If the amount of payments to an employee upon dismissal is sufficient to withhold the amount of vacation pay for unworked vacation days, then proceed as follows.

In accounting, reflect the accrual of the employee’s last salary (without reducing it by the amount of overpaid vacation pay). Withhold personal income tax from the salary amount, charge contributions for compulsory pension (social, medical) insurance and insurance against industrial accidents and occupational diseases.

Reverse the amount of excessively accrued vacation pay in accounting. This conclusion follows from the letter of the Ministry of Finance of Russia dated October 20, 2004 No. 07-05-13/10. Accordingly, make reversing entries for withholding personal income tax and calculating insurance premiums from the amount of overpaid vacation pay.

The basis for correctional entries is an accounting certificate reflecting the amount of vacation pay for unworked vacation days.

Before we begin to consider the issue of deduction for unworked vacation days upon dismissal, I would like to clarify what is meant by unworked days, how they are calculated and what rights and obligations the employer has.

So, according to Part 2 of Art. 122 of the Labor Code of the Russian Federation, the initial right to annual leave accrues to an employee whose work experience at a given enterprise is 6 months.

For certain categories of employees, this right arises earlier than the specified 6 months. For example, the spouse of a military man can take leave simultaneously with the leave of her spouse, despite the number of months she has worked (Clause 11, Article 11 of the Law “On the Status ...” of May 27, 1998 No. 76-FZ). For information on situations where leave is provided in advance, see the article Duration of annual basic paid leave.

There may be a situation where an employee who worked part-time used his entire vacation against him and then quit. In this case, he has unworked but paid days, for which the employer has the right to withhold payment.

The basis for this statement is:

1. Paragraph 5 hours 2 tbsp. 137 of the Labor Code of the Russian Federation, according to which the employer has the right to withhold for vacation used in advance upon dismissal.
2. Clause 28 of the rules, approved. NKT of the USSR dated April 30, 1930 No. 169 (hereinafter referred to as rules No. 169), which established the procedure for paying unused vacation days to a resigning employee. According to this norm, full payment occurs after working for 11 months. If the length of service is less, the calculation is made in proportion to the months worked.

How to calculate advance holiday pay

The procedure for calculating vacation pay and compensation for unused vacation is set out in the regulations approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

The calculation schemes for these payments are similar: they have the same variables, the value of which is determined by the same terms (for example, the average earnings in both cases include all salaries and bonuses received from a given employer).

Advance vacation pay is those that were received in excess of those required by length of service, those that are subject to return. They are calculated using the following formula:

Dr = (Dio - Dpo) × SDZ,

where: Dr is the employee’s debt;

Dio - vacation days used;

Dpo - vacation days to which the employee is entitled due to his length of service;

SDZ - average daily earnings.

Example

Ivanov I.I., who began performing his labor duties on April 3, 2017, after 7 months went on a full 28-day vacation, during which he wrote a letter of resignation of his own free will.

How many days of vacation did he receive in advance, for how many days does the employer have the right to demand a refund of vacation pay? Let's calculate:

1. At the time of going on vacation, Ivanov I.I. had 7 months of work experience. Theoretically, if he had not used the vacation, the employer would have to pay compensation for 7× 2.33 = 16.31 days. That is, Ivanov has an unconditional right to 16.31 paid days.
2. The remaining days are calculated as follows: 28 - 16.31 = 11.69. These days were provided in advance. The employer has the right to make a deduction upon dismissal for the vacation provided in advance in the amount of 11.69 days.

Deduction for vacation used in advance upon dismissal: features

The specifics of deducting debt from an employee arising in connection with advance leave include the following:

1. This situation is the basis for issuing an order to withhold wages to close the debt. The employee’s written consent to this is not necessary, but there should not be his disagreement with the making of such deductions (Part 3 of Article 137 of the Labor Code of the Russian Federation).
2. No more than 20% of the total amount is taken from the salary (Part 1 of Article 138 of the Labor Code of the Russian Federation). The remaining part of the debt can be paid by the employee voluntarily to the company’s cash desk (appeal ruling of the Lipetsk Regional Court dated April 3, 2013 in case No. 33-810/2013).

At the same time, there is a judicial position according to which it is allowed to deduct more than 20% from wages to pay off debt (appeal ruling of the Chelyabinsk Regional Court dated March 31, 2015 in case No. 11-3194/2015).

1. Such deduction can be made if the dismissal occurred at the request of the employee, by agreement of the parties, due to the expiration of the contract and in other situations not specified in paragraph. 4 hours 2 tbsp. 137 Labor Code of the Russian Federation.
2. In court, the debt (vacation pay) for vacation provided in advance is not collected (decision of the Supreme Court of the Russian Federation dated September 12, 2014 in case No. 74-KG14-3).
3. The employer can withhold 20% to repay the debt, including compensation for unused additional leave, to which the employee is entitled due to harmfulness, severity and special working conditions, since payment for leave is also a salary (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11709/11).

How to keep the vacation provided in advance

Based on the above, we will formulate an algorithm for the employer’s actions to withhold vacation pay in advance upon dismissal of an employee:

1. Calculate the number of vacation days granted but not worked and, at the same time, the amount of vacation pay overpaid.
2. Warn the employee about the amount of the upcoming deduction. The extent to which this will be done, 20% or more, is decided by the head, since it was noted above that the judicial position on this issue is ambiguous.
3. Issue an order to withhold from the calculated amount in favor of repaying the debt arising as a result of vacation granted but not worked.
4. On the last working day, make a full settlement with the resigned employee.

It is possible that the withheld amount does not cover the debt completely (this is quite likely if only 20% or less was deducted from the settlement amount). Then the employer has 2 options:

• agree with the former employee to voluntarily deposit the missing amount into the company’s cash desk (or into a current account);
• write off (forgive) a debt.

In what cases is it impossible to deduct for unworked vacation days?

Situations when deduction for unworked vacation is not made are listed in paragraph. 4 hours 2 tbsp. 137 Labor Code of the Russian Federation. This dismissal is a result of:

• the employee’s refusal to transfer to another job provided to him by the employer due to deteriorating health;
• the employer does not have a job that meets the requirements of a medical certificate to transfer the employee to it;
• liquidation of individual entrepreneurs, organizations;
• carrying out regular measures to reduce the number of personnel;
• change of owner of the enterprise (this rule applies only to the executive body and the chief accountant);
• conscription of an employee for military service;
• reinstatement of a former employee to this position by decision of Rostrud or the court;
• recognition by the medical board of the employee’s total disability;
• death of an employee or employer - individual entrepreneur or other individual;
• a catastrophe, natural disaster or other emergency situation.

Thus, deduction for vacation upon dismissal is not always possible. Restrictions are established on the grounds for termination of employment relations and the amount of possible deductions. It is impossible to collect the debt for vacation granted in advance through the courts.

If a citizen resigns, the employer makes a full settlement with him. The law allows you to receive compensation for unused vacation.

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However, the rule also applies in the opposite direction. If a citizen goes on vacation without working the required number of days, a vacation deduction may be made upon dismissal.

To understand all the features of the procedure, it is worth familiarizing yourself with the latest information on the topic in advance.

General information

After working for six months in one workplace, a person receives the right to go on annual paid leave.

According to the standards enshrined in, the duration of rest cannot be less than 28 days.

In some situations, you can go on vacation earlier. Paid vacation is provided until the end of six months by agreement of the parties. This possibility is enshrined in Part 3 of Article 122 of the Labor Code of the Russian Federation.

If the leave was granted in advance before working for 12 months, upon dismissal the employer has the right to withhold part of the money.

The fact is that vacation pay paid to a specialist before a vacation is accrued throughout the year.

Legislation

The procedure for granting leave and all issues related to it is regulated by the Labor Code of the Russian Federation. According to the provisions enshrined in current regulations, leave can be granted at any time if this does not contradict production needs.

As a general rule, to obtain the right to another paid vacation, you need to work for at least six months.

However, having gone on vacation after certification of the required 6 months, the specialist worked only 2 weeks of paid rest. The specialist must work the second part during the remaining six months. The entire vacation can be worked within 11 months.

Current legislation does not prohibit granting leave earlier than 6 months. In subsequent years, vacations may be scheduled at the beginning of the year or another period.

If a person leaves a position before working the previously paid time, the employer can recover the money provided as vacation pay. A similar possibility is enshrined in .

It should be remembered that withholding compensation for vacation upon dismissal is the employer’s right, not an obligation. Only he can make the decision. The employee's opinion is not taken into account.

When does the ban apply?

If the employee decides to stop working with the company, the employer has the opportunity to return money for unworked days.

However, according to current legislation, there are special cases in the event of which it is impossible to withhold. They depend on.

It will not be possible to return money for vacation if the employee leaves the company due to:

• or termination of the activities of the individual entrepreneur;
• conscription into the ranks of the RF Armed Forces or the beginning of alternative service;
• impossibility of continuing activities due to the presence of a medical certificate;
• death of one of the parties to the contract;
• change of owner of the organization.

There are other reasons prohibiting deduction for vacation upon dismissal. You can find out the exact list by referring to the current legislation.

Deduction for vacation upon dismissal

The procedure may have a number of features depending on the nuances of the current situation.

To know how to proceed, it is worth familiarizing yourself with a number of typical cases during which vacation deductions can be made.

Compensation for unused

In practice, situations are possible when deduction occurs upon dismissal. This usually happens if funds were credited to the employee in excess.

Current legislation does not prohibit a company from asking an employee to return capital.

However, according to the rules, the money must be deposited voluntarily into the company's cash desk.

For unspent

Deduction for vacation upon dismissal is carried out taking into account the restrictions established in Article 138 of the Labor Code of the Russian Federation.

According to the provisions of the regulatory legal act, the amount of withholding cannot exceed 20% of the wages provided.

The rule applies even if the employee himself agrees to contribute a larger amount.

However, the law allows a specialist to voluntarily pay more by depositing money into the company's cash register or depositing funds into the company's bank account.

If the employee does not want to do this on his own, the employer can try to claim the funds through the court. However, judicial practice on this issue is very contradictory.

For studying

There is no prohibition in the law to avoid deduction of funds for student leave. Typically, the procedure is performed if the employee decides to quit during his studies. It is believed that in this situation there is inappropriate use of study leave.

The employer receives the right to demand the voluntary return of vacation pay from the employee. In case of refusal, the employer may go to court.

However, getting the money back during the proceedings is quite problematic. The verdict depends on the individual nuances of the current situation.

However, statistics show that in most cases the government agency takes the employee’s side.

The fact is that the Labor Code only stipulates the possibility of deduction for annual paid leave. There is no information in the regulatory legal act about rest provided in connection with studies.

How to calculate the amount of overpaid funds?

The procedure for calculating the amount of deduction is not complicated. Initially, the period that the employee did not work is determined.

The procedure is carried out according to the formula: Od = 28 / 12 x Ms, where:

• Od – number of vacation days worked;
• Ms is the number of months worked to achieve the vacation period.

Then the size of the deduction itself is determined. To complete the procedure, you need to know the average daily salary of the employee with whom cooperation is being terminated.

The indicator should be the same as when calculating other payments upon dismissal. There is no need to separately calculate it specifically to determine retention.

The calculation period is 12 months before the vacation. If they are not fully worked out, the average daily earnings are determined based on the actual period during which the employee worked.

Taxes

If withholding for leave upon termination is made, all mandatory payments and fees must be paid.

The employer must contribute funds to pay:

• social insurance contributions;
• income tax;
• contributions to the Pension Fund;
• personal income tax;

If the employer fails to make one or more payments, it will be considered a violation.

How to do without withholding?

According to current legislation, in 2019, withholding for unearned vacation is a right, not an obligation, of the employer.

If he does not want to return the money, he can terminate cooperation with the employee under standard conditions.

What to do if the employee does not agree to return?

Statistics show that sometimes disputes with the employee arise during the retention process. The basis for them is usually the amount that the company wants to return.

We talked about how to calculate the number of days that an employee needs to be paid upon dismissal in the form of compensation for unused vacation. Today we will focus on the nuances of the reverse process - deduction for vacation that was not worked out.

What the Labor Code tells us:

If an employee quits before the end of the working year, for which he has already received annual paid leave, the employing organization has the right to make deductions from the employee’s salary for unworked vacation days to pay off his debt (Article 137 of the Labor Code of the Russian Federation).

Example. The employee was hired on March 4, 2013. In October I took a full 28 days off. And I decided to quit on October 31, 2013.

Let's calculate how many vacation days the employee did not work.

1. Determine the working year for which the employee received vacation.

In our example, for the period from 03/04/2013 to 03/03/2014.

2. Let us determine how many months the employee did not work until the end of this period.

Dismissal - 10/31/2013. This means that this is the period from 11/01/2013 to 03/03/2014. In this period there are 4 full months and the “tail” is 3 days. We do not take this “tail” into account because it is less than 15 days (see).

3. Determine the number of days for which you need to make a deduction:

The number of vacation days earned by an employee per month is multiplied by the number of unworked months: 2.33*4 = 9.32 days

Remember that the result can only be rounded in favor of the employee. Although there is no need to round because all programs accept fractional days for calculation. And the number of days an employee earns per month is equal to 2.33 only if the annual leave is only 28 calendar days, and the employee does not have additional leave.

How to determine the amount of withholding?

Yes, everything is simple, you say. You need to multiply your average daily earnings by the resulting 9.32 days! Yes, right. But what is the daily wage? At the time of dismissal? No, you need to multiply by the value of the daily earnings used in calculating the leave provided in advance.

Is there always a hold?

If compensation for unused vacation is always mandatory (!), then in some cases deduction for unused vacation is not made. These cases include dismissals on the following grounds:

• the employee’s refusal to transfer to another job necessary for him in accordance with the medical report (clause 8, part 1, article 77 of the Labor Code of the Russian Federation);
• liquidation of an organization or termination of the activities of an individual entrepreneur (clause 1, part 1, article 81 of the Labor Code of the Russian Federation);
• reduction in the number or staff of employees of an organization, individual entrepreneur (clause 2, part 1, article 81 of the Labor Code of the Russian Federation);
• change of owner of the organization’s property (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81 of the Labor Code of the Russian Federation);
• conscription of an employee for military service or sending him to alternative civilian service (Clause 1, Article 83 of the Labor Code of the Russian Federation);
• reinstatement of an employee who previously performed this work by decision of the State Labor Inspectorate or the court (clause 2 of Article 83 of the Labor Code of the Russian Federation);
• recognition of the employee as completely incapable of working in accordance with a medical report (clause 5 of Article 83 of the Labor Code of the Russian Federation);
• death of an employee or employer - an individual, as well as recognition by the court of an employee or employer - an individual as deceased or missing (clause 6 of Article 83 of the Labor Code of the Russian Federation);
• the occurrence of emergency circumstances that prevent the continuation of labor relations, if this circumstance is recognized by a decision of the Government of the Russian Federation or a government body of the relevant constituent entity of the Russian Federation (clause 7 of Article 83 of the Labor Code of the Russian Federation).