Replacement of vacation with monetary compensation. Recalculation of vacation pay when an employee is recalled from vacation. When it is prohibited to replace part of a vacation with monetary compensation

The fact that when an employee is dismissed for unspent vacation days, he is entitled to monetary compensation is probably known to every accountant. Is it possible to pay compensation to a working employee who did not take all the vacation days allotted for the year? Article 126 of the Labor Code of the Russian Federation provides such an opportunity, but in strictly limited cases. In addition, for you as an employer, replacing vacation with compensation for a working employee is a right, not an obligation. That is, if you wish, you can refuse to pay the employee money instead of vacation. And if you still agree to such a replacement, read the article for details on how to arrange it correctly.

Note.Replacing vacation monetary compensation is the employer’s right, not his obligation.

Who should not replace vacation with monetary compensation?

The employee asks you to replace the vacation with monetary compensation. And before you grant his request, you should make sure whether the employee is one of the people for whom you cannot replace vacation with money. The list of such persons is provided for in Part 3 of Article 126 of the Tax Code of the Russian Federation. These include:

- pregnant women;

— workers under the age of 18;

— workers exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant (see also letter of the Ministry of Labor of Russia dated March 26, 2014 N 13-7/B-234);

— workers engaged in work with harmful and (or) dangerous working conditions. There is, however, an exception here.

Thus, you can replace with monetary compensation a part of the annual additional paid leave for Chernobyl victims that exceeds its minimum duration - 7 calendar days (Parts 2 and 4 of Article 117 of the Labor Code of the Russian Federation).

Accordingly, if your employee does not fall into any of the specified categories of persons, then you can replace his vacation with monetary compensation.

How many vacation days can be replaced

The maximum number of vacation days that can be replaced by compensation is not established by law. However, you also do not have the right to replace the employee’s entire vacation with monetary compensation.

The provisions of Part 1 of Article 126 of the Labor Code of the Russian Federation allow compensation to be paid only for that part of the vacation that exceeds 28 calendar days.

Consequently, your employees can count on a replacement only if you provide them with extended basic or additional leave (Articles 115 and 116 of the Labor Code of the Russian Federation). In the table on p. 28 we have listed the categories of employees who are entitled by law to extended basic and additional leave.

List of employees who are required to be granted extended basic or additional leave

But even if your employees do not fall under the specified list, you can set additional leave for them yourself (Part 2 of Article 116 of the Labor Code of the Russian Federation). In this case, be sure to write in collective agreement or other local normative act procedure and conditions for granting such leave.

Note.The employer has the right, at its discretion, to provide employees with additional leave.

If in one working year the employee did not take part of the vacation of 28 calendar days and transferred them to next year, he will not be able to replace these days with compensation. Only vacation days exceeding 28 calendar days of the main vacation each year are subject to cash replacement.

Example 1. M.E. Sobolev has been working at AvtoLombard LLC since May 14, 2012. According to employment contract he has the right to paid leave of 28 calendar days for each working year. In the first working year (from 05/14/2012 to 05/13/2013) he used 21 calendar days of vacation. In the second working year (from 05/14/2013 to 05/13/2014) - 26 calendar days. For two working years, out of 56 calendar days (28 calendar days + 28 calendar days), he used only 47 days. 9 calendar days remain unused. Is it possible for him to replace these unused days monetary compensation? No, in this case the employee does not have the right to replace part of the vacation with monetary compensation. Since the duration of his annual paid leave is only 28 calendar days. And only days exceeding the specified limit for each year of operation are subject to replacement.

How to replace vacation with cash compensation

To replace part of your vacation with monetary compensation, you need:

— receive a statement from the employee with a corresponding request;

- issue an order;

— make an entry about replacing vacation with compensation in the employee’s personal card;

— enter information about vacation replacement into the vacation schedule.

Let's look at these steps in more detail.

Step 1. Employee application. Replacement of vacation with monetary compensation is carried out at the request of the employee, which he reflects in his application. It should be written to the head of the company (individual entrepreneur). The law does not establish the form of such an application, so the employee can draw it up in any form. A sample employee application to replace vacation with monetary compensation is presented above.

to CEO

LLC "AvtoLombard"

Efimov P.S.

Statement

In accordance with Article 126 of the Labor Code of the Russian Federation, I ask you to replace with monetary compensation part of the additional paid leave for the period from August 1, 2013 to July 31, 2014 in the amount of 4 (four) calendar days.

Date: 07/28/2014

Step 2. Employer's order. If you agree to replace part of the employee’s vacation with monetary compensation, you must issue an appropriate order.

There is also no unified form for such an order. Therefore, compose it in any form. Indicate in it the full name and position of the employee, the number of days of the billing period and vacation to be replaced by monetary compensation. Also reflect the basis for issuing this order - details of the employee’s application. A sample of an order to replace part of the vacation with monetary compensation is presented below. Be sure to familiarize the employee with the order and sign it.

Limited Liability Company "AvtoLombard"

Order

On replacing part of the vacation with monetary compensation

In accordance with Article 126 of the Labor Code of the Russian Federation

I order:

Reception department manager O.V. Simonova to replace with monetary compensation part of the additional paid leave granted for the period of work from August 1, 2013 to July 31, 2014, exceeding 28 calendar days, in the amount of 4 (four) calendar days.

Reason: statement by O.V. Simonova from 07/28/2014

CEO Efimov P.S. Efimov

I have read the order:

Manager Simonova O.V. Simonova

29.07.2014

Step 3. Employee’s personal card. After completing the order, information about replacing part of the paid leave with monetary compensation must be reflected in the employee’s personal card. This information is reflected in section VIII “Vacation”. A fragment of filling out an employee’s personal card is presented above.

Employee personal card (fragment)

Step 4. Vacation schedule. You should also reflect information about replacing part of the vacation with monetary compensation in the vacation schedule. To do this, make an entry in column 10 “Note”. Be sure to indicate the number of vacation days to be replaced and the details of the order. The entry in column 10 of the vacation schedule may be as follows: “Part of the additional paid leave in the amount of 4 (four) calendar days was replaced by monetary compensation based on order No. 136-ls dated July 29, 2014.”

How to calculate compensation

To determine the amount of monetary compensation to be paid to the employee, you need to multiply the average daily earnings by the number of days replaced by compensation.

Note.The amount of monetary compensation paid in lieu of vacation is calculated based on the employee’s average daily earnings.

The average daily earnings in this case are calculated according to the rules for calculating vacation pay. They are established by Article 139 of the Labor Code of the Russian Federation and clause 10 of the Regulations on the specifics of the procedure for calculating average wages (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

So, if the employee worked the entire billing period, you should divide the actual amount of the employee’s salary for this billing period by 12 and by 29.3 (the average monthly number of calendar days).

If one or more months of the billing period are not fully worked out or there were excluded periods, then the average daily earnings are calculated as follows. First, determine the number of calendar days in fully worked calendar months:

KDMP = KMP x 29.3,

where KDMP is the number of calendar days in fully worked months of the billing period;

KMP - number of fully worked months;

29.3 is the average monthly number of calendar days.

KDMN = 29.3: KKDMN x CODE,

where KDMN is the number of calendar days in a month that is not fully worked;

KKDMN - the number of calendar days of the month that is not fully worked;

CODE - the number of calendar days worked in a given month.

If there are several months that are not fully worked, then the number of calendar days must be determined for each of them. And then add up the results.

Then calculate the total number of calendar days taken into account when determining average earnings:

KKD = KDMP + KDMN,

where KKD is the number of calendar days taken into account when calculating average earnings.

Finally, determine your average daily earnings:

NW = NE: KKD,

where SZ is the average daily earnings;

SV - the amount of payments accrued to the employee in the billing period.

Example 2. An employee of AvtoLombard LLC, O.V. According to the employment contract, Simonova is entitled to additional leave of 4 calendar days. She appealed to the employer with a request to replace this part of the vacation with monetary compensation. The billing period is from August 1, 2013 to July 31, 2014. From April 1 to April 28, 2014 O.V. Simonova was on regular vacation for 28 calendar days. And in January 2014, the employee was sick for 10 days. The remaining months of the billing period have been fully worked out.

Over the last 12 calendar months, payments in favor of the employee amounted to 420,500 rubles, of which vacation pay was 29,800 rubles. and payments for a certificate of incapacity for work - 9200 rubles. We will calculate the amount of compensation that the employee is entitled to.

First, we determine the number of calendar days in fully worked months. It is 234 days. (8 months x 29.3 days). Now let's calculate the number of days in months not fully worked. For January 2014 it is equal to 19.85 days. (29.3 days: 31 days x 21 days), for April 2014 - 1.95 days. (29.3 days: 30 days x 2 days). The total number of days in months not fully worked was 21.8 days. (19.85 days + 1.95 days).

The number of calendar days taken into account when calculating average earnings is 255.8 days. (234 days + 21.8 days). Not included in the payments taken into account average earnings, maintained during vacation, and temporary disability benefits. Therefore, vacation pay must be calculated based on RUB 381,500. (RUB 420,500 - RUB 29,800 - RUB 9,200). The average daily earnings for calculating compensation will be 1,491.4 rubles. (RUB 381,500: 255.8 days). The amount of compensation to be paid to O.V. Simonova, will be 5965.6 rubles. (RUB 1,264.04 x 4 days).

Please note that labor legislation does not define the period within which you must pay compensation to the employee in lieu of vacation. But we recommend doing this on the next day established for payment of wages.

Note. FAQ

Is it possible to replace it with monetary compensation? study leave?

No. Labor legislation allows only part of the annual paid leave to be replaced with monetary compensation (Articles 126 and 127 of the Labor Code of the Russian Federation). And your employee’s study leave is not related to annual paid leave. It is considered additional targeted leave related to training (Articles 173-176 of the Labor Code of the Russian Federation).

What will happen to us if we replace an employee’s vacation not exceeding 28 calendar days with money?

In this case, you may be held accountable under Article 5.27 of the Code of Administrative Offenses of the Russian Federation for violating labor laws. The head of the company faces a fine of 1,000 to 5,000 rubles. For a repeated violation, he may be disqualified for a period of one to three years. And an organization can be fined in the amount of 30,000 to 50,000 rubles, and an entrepreneur - from 1,000 to 5,000 rubles. Instead of a fine, the organization and businessman may face suspension of activities for up to 90 days. True, this violation can only be detected if the labor inspectorate comes to you with an inspection.

What taxes and contributions should be charged on compensation paid?

By general rule compensation paid in lieu of leave is the employee’s income. It is not mentioned in the list of payments not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation). Accordingly, from its amount you need to calculate, withhold and transfer personal income tax to the budget. About this - letter of the Federal Tax Service of Russia dated March 13, 2006 N 04-1-03/133. Personal income tax should be paid to the budget on the day you receive money from the bank to pay compensation or on the day it is transferred to the employee’s bank account.

Also, the amount of compensation paid to the employee is subject to contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund. This is directly provided for by subparagraph “i” of paragraph 2 of part 1 of article 9 of the Federal Law of July 24, 2009 N 212-FZ and paragraph 13 of subparagraph 2 of paragraph 1 of article 20.2 of the Federal Law of July 24, 2009 N 125-FZ. This conclusion is also confirmed by the regulatory authorities (letter of the Federal Insurance Service of the Russian Federation dated November 17, 2011 N 14-03-11/08-13985).

07.07.2017, 22:19

An employee of the organization asked to replace the next vacation with monetary compensation. The director is inclined to agree, since a large order has arrived, and every employee counts. However, a personnel specialist doubts whether it is possible to replace vacation with monetary compensation, and, if not, then what fine for replacing vacation with monetary compensation can be imposed on the organization. Our specialists will tell the personnel officer the correct answer.

Basic leave cannot be replaced

Let’s say right away that only that part can be replaced with monetary compensation annual leave which exceeds 28 calendar days. Therefore, if the employee does not have the right to extended or additional leave, then such a replacement is not legal.

It is clear that if an employee has not been on vacation for more than a year, then he has accumulated vacation days exceeding 28 calendar days. However, they cannot be replaced with compensation. Each such leave must be used by the employee.

Only “extra” vacation days can be replaced

By law, an employee can only be replaced with monetary compensation for his additional or extended leave.

For your information
Additional leaves in accordance with current legislation are provided to certain categories of employees without fail. For example, additional leave is due:

• workers with irregular working hours;
• "northerners";
• Chernobyl victims;
• other categories of workers.

For your information
Extended vacations are granted to certain categories of workers. For example, these include:

• minor employees;
• working disabled people;
• employee educational organizations;
• other categories of workers.

Responsibility for violation

If, nevertheless, the employer replaces with monetary compensation a part of the annual leave not exceeding 28 calendar days, then the organization (individual entrepreneur) may be fined. The amount of the fine is (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• for officials – from 1,000 to 5,000 rubles;
• for individual entrepreneurs – from 1,000 to 5,000 rubles;
• for an organization – from 30,000 to 50,000 rubles.

If the violation is repeated, the fine will be increased, and officials may face disqualification (Part 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• for officials – from 10,000 to 20,000 rubles. or disqualification from one to three years;
• for individual entrepreneurs – from 10,000 to 20,000 rubles;
• for an organization – from 50,000 to 70,000 rubles.

On replacing part of the main rest (exceeding 28 days) with compensation;

From the above rules it follows that the employee has the right to ask for compensation:

• for part of paid vacation exceeding 28 days;
• for additional days of rest.

The provisions of the Labor Code of the Russian Federation determine exceptions, restrictions regarding compensation payments, as well as situations in which these types of payments are mandatory.

The employer retains the right, but not the obligation, to award compensation in lieu of vacation leave. Yes, quite legally The head of the organization has the right to refuse compensation for vacation for production reasons. When making a decision, the responsible person also takes into account the conditions and procedure for providing compensation payments specified in the organization’s collective agreement.

The procedure for processing compensation payments in lieu of paid leave

The sequence of actions of an employee when receiving compensation is the same in all situations. He is the initiator, therefore, he will have to contact the employer with this request in writing.

An employee has the right to apply for compensation payment after 6 months of work in one organization. It is from this moment that he acquires the right to the next vacation and related privileges.

Common mistakes when replacing vacation with compensation

Expert opinion on the issue of replacing leave of state civil servants with compensation

The Ministry of Labor in its next letter No. 18-4/10/B-180 dated January 18, 2016 draws the attention of civil servants to the amendments to Article 46 of Federal Law No. 79 dated July 27, 2004 that have entered into force. The innovations concern the minimum duration of annual leave, the procedure for transferring part of it to next year, as well as its partial replacement with a compensation payment.

The new edition of this article determines the strict right of this category of employees to a minimum 28-day annual rest. Moreover, the employer (his representative) is allowed only in exceptional situations to transfer to the next year that part of it that exceeds 28 days. This part can also be replaced with a compensation payment based on a written request from the employee and if the financial capabilities of the wage fund are available at the time of the request.

Thus, a civil servant can exercise the legal right to use the vacation in full or ask the employer (his representative) to pay him compensation in money for the part of the vacation that exceeds the established 28 days. If the excess portions of rest are not used in a timely manner and are not compensated, then a compensation payment is provided for them upon dismissal from service (termination of contract, dismissal from position).

This letter is certified by the Deputy Minister of the Ministry of Labor, Actual State Councilor of the Russian Federation, 2nd class, Alexey Anatolyevich Cherkasov.

Example 1. Application for partial replacement of vacation with monetary compensation

Manager Valentinova S.N. has been working at Project LLC for the sixth year. By the beginning of the current year 2018, the employee had unused days of annual leave for the period from 12/06/2016 to 12/07/2017. We are talking about the part of the regular vacation that exceeds 28 days.

To receive money for unspent vacation days (there are 9 in total), the manager must write an application for compensation payment. Typically, the applicant must indicate in the application:

• the number of unspent vacation days for which money should be paid (nine);
• type of recreation (next).

Example 2. Order for partial replacement of vacation with monetary compensation

The data from the first example is taken as a basis. So, Valentinov’s manager S.N. Project LLC turned to the director with a request to compensate with money 9 days of unspent vacation for the past period.

The registration procedure requires the approval of the application by the employer. Next, the personnel department employee must, based on this, issue an order to partially replace the compensation leave. The ready-made standard order of the director contains:

• order to replace rest with compensation (indicating the number of days to be compensated);
• the basis for this decision;
• determination of responsible persons who will make notes in the documentation and credit the employee with money.

Answers to frequently asked questions

Question #1: How can an employee receive compensation for part of the unused vacation time along with the main vacation?

As a standard, he should write one application for compensation and rest in the name of the director. It must indicate the type, time of rest, number of days for which money needs to be paid.

The employer, following a uniform procedure, must leave his resolution on the application submitted to him, i.e., express consent. After this, personnel department employees issue an order and make appropriate notes in the documentation (personal card, vacation schedule). Next, the accounting department issues the money due to the applicant.

Question #2: The employee did not use the next annual leave, so it was completely transferred (all 28 days) to another year. It turns out that this year he has the right to 2 vacations (56 days). Can he take compensation instead of last year's vacation?

No, the employer will refuse him. The vacation was postponed, but its duration did not change. In this situation, the employee and the employer have the right, by agreement: to divide the vacation into parts or combine it.

Only that part of the annual leave that exceeds 28 calendar days can be replaced with monetary compensation. Such an excess is possible if the employee is entitled to additional or extended leave.

In particular, employees of educational organizations of preschool, primary, general and secondary education are entitled to extended leave.

Thus, you can pay compensation to an employee only for unused vacation days exceeding 28 “mandatory” days.

Example

In 2014, the organization’s accountant A.S. Glebova has the right to:

Basic leave lasting 28 calendar days;

Additional leave for irregular working hours lasting 3 calendar days.

The total duration of Glebova’s annual paid leave in 2014 is 31 calendar days (28 days + 3 days). In 2014, with the consent of the administration, she can replace part of the vacation lasting 3 calendar days with compensation.

Two ways to replace vacation with compensation

First way. Formalize the dismissal of the employee. Upon dismissal, an employee who has not used his right to vacation is entitled to monetary compensation for all unused vacations (Article 127 of the Labor Code of the Russian Federation, paragraph 28 of the Rules on regular and additional vacations dated April 30, 1930 No. 169). When calculating compensation associated with the dismissal of an employee, take into account all his main and additional unused vacations for the entire time he worked in the organization (Article 127 of the Labor Code of the Russian Federation). An employee's right to compensation does not depend on the reason for his dismissal. Moreover, it does not matter whether the employee is hired again by the same organization after some time.

Therefore, to pay compensation, you can first fire an employee and then hire him again (for example, a week later). Neither Labor Code The Russian Federation and the Tax Code of the Russian Federation do not require any explanations to be given in this case. An organization's personnel decisions are its internal matter. However, if necessary, the reason for such actions can be explained as follows: it was not possible to hire another instead of the dismissed employee, or the employee changed his mind and decided to return.

Second way. Send an employee on weekend leave until he or she completes any unused vacation days. Only non-working holidays are not included in the number of calendar days of vacation and are not paid (Article 120 of the Labor Code of the Russian Federation). Thus, periods that fall on weekends are included in the number of calendar days and are paid. Including in the case when an employee requests leave for two calendar days - Saturday and Sunday. Labor legislation does not prohibit doing this. The only restriction: at least one of the parts of the divided vacation must be at least 14 days. The employee can use the remaining days as he pleases. If the administration of the organization does not object, then each week he has the right to use only a few days of vacation from the remaining half. This procedure for dividing annual leave into parts is provided for in Article 125 of the Labor Code of the Russian Federation.

This method has another option. If an employee goes on vacation for a week or two and does not plan to use the entire vacation or has accumulated vacations from previous years, it is more profitable for him to indicate in the application that he takes vacation not from Monday to Sunday, but from Saturday of one week to Sunday is different. For example, an employee plans to take a vacation for two weeks, from February 6 to February 19, 2014. Then in the application it is better for him to indicate: “I ask you to provide me with the next annual paid leave for the period from February 4 to February 19, lasting 16 calendar days.” In this case, the employee will receive more vacation pay.

At the same time, you need to remember that the organization is obliged to provide annual leave to employees (Part 1 of Article 122 of the Labor Code of the Russian Federation). Vacation can be transferred to the next year only for production reasons: if the provision of vacation will adversely affect the work of the organization (Part 3 of Article 124 of the Labor Code of the Russian Federation). It is prohibited not to provide vacation for more than two years in a row (Part 4 of Article 124 of the Labor Code of the Russian Federation).

I have a question

Is it possible to pay compensation to an employee for unused additional leave if the first main paid leave has not yet been provided or has been partially provided. Additional leave is granted for working on irregular working hours.

Yes, you can.

The organization has the right to provide the first annual paid leave to the employee in advance (even if he did not work for the required period of six months) (Article 122 of the Labor Code of the Russian Federation). When calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave (Article 120 of the Labor Code of the Russian Federation). At the same time, the Labor Code of the Russian Federation does not provide for the possibility of providing additional leave depending on whether the employee took his main vacation or not.

Employees with irregular working hours are required (by law) to be provided with annual additional paid leave (Articles 116, 119 of the Labor Code of the Russian Federation). The employee’s right to receive additional days of rest arises along with the right to receive basic paid leave (clause 14 of the Rules on regular and additional leaves of April 30, 1930 No. 169).

Part of the annual paid leave exceeding 28 calendar days, upon a written application from the employee, can be replaced by monetary compensation (Article 126 of the Labor Code of the Russian Federation). Moreover, such a replacement is a right, not an obligation of the organization. In the situation under consideration, this part is actually equal to the duration of the annual additional paid leave for irregular working hours. The organization has the right to pay this amount to the employee in the current working year, including even before the provision of the first main paid leave.

Prohibition of compensation

Vacation cannot be replaced by monetary compensation. the following categories employees:

• for pregnant women - regarding the main and any types of additional leave;
• employees under the age of 18 – in terms of basic and any types of additional leave;
• employees engaged in heavy work and work with hazardous working conditions - in terms of additional leave of a minimum duration of seven calendar days for work in the specified conditions. However, if additional leave for harmful or hazardous conditions labor exceeds the minimum duration, that is, eight calendar days or more, then the days of excess can be replaced by monetary compensation. In this case, the procedure, size and conditions of such replacement must be established in the relevant industry or inter-industry agreements or in a collective agreement;
• customs officials;
• drug control officials;
• employees of internal affairs bodies;
• employees of other government agencies, if this is directly established by law (orders of the relevant government agencies).

Documenting

If an employee decides to replace part of the vacation with monetary compensation, he must write a statement (Article 126 of the Labor Code of the Russian Federation).

Attention!
A working employee’s main vacation cannot be compensated with money, even if he wants it.

The decision to pay compensation for unused vacation, not related to the dismissal of an employee, is accepted by the administration of the organization. The organization has the right to pay such compensation, but is not obliged (letter of the Ministry of Labor of Russia dated April 25, 2002 No. 966-10).

• Personnel records management and Labor law

In accordance with the Labor Code of the Russian Federation, an employee has the right to rest, ensured by the provision of weekly days off, non-working days holidays, paid annual leave (Article 2, 21 of the Labor Code of the Russian Federation).

All employees are provided with days off (Part 1 of Article 111 of the Labor Code of the Russian Federation).

Employees are provided with annual leave while maintaining their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation).

Weekends and vacations are different types rest time. (Article 107 of the Labor Code of the Russian Federation).

Weekend leave can be regarded by inspection authorities as a veiled form of providing monetary compensation for unused vacation

As established by law, it is not allowed to replace annual basic paid leave with monetary compensation, i.e. Only that part of the vacation that exceeds 28 calendar days can be replaced with compensation (Part 1 of Article 126 of the Labor Code of the Russian Federation). In this case, compensation is actually paid for the part of the vacation exceeding 14 calendar days.

When checking, the labor inspectorate will most likely pay attention to such leave, and, most likely, will consider it as a hidden form of payment of compensation to the employee, especially if such leave is not an isolated case in the organization.

Therefore, if an employer provides an employee with separate vacation days so that they specifically fall on weekends, then this is a violation of the Labor Code of the Russian Federation for which administrative liability is provided in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation.

If an employee divides the remaining 14 days of annual leave into 2 days and takes them on his days off, that is, on Saturday and Sunday, then according to Art. 99 of the Labor Code of the Russian Federation, we must obtain his consent to overtime work and pay for it.

Example:

Data

1. PRODUCTION CALENDAR FOR 2014 with standard working hours, with a 40-hour week, 1970 hours.
2. The employee is established normal duration working hours - 40 hours per week.
3. The employee has the following working hours:
4. - five-day work week with two days off (Saturday and Sunday);
5. - duration of daily work - 8 hours;
6. The employee is granted annual paid leave of 28 calendar days(20 working days + 8 days off).
7. By agreement between the Parties, annual paid leave may be provided to the Employee in installments. In this case, at least one part of the vacation must be at least 14 calendar days.The vacation is divided into parts, one of which is 14 calendar days (10 working days + 4 days off).
8. 7 parts of 2 days which are days off for the employee.

Result sequences. Thus, in the above example, the employee may be
annual leave was granted for the working period from January 6, 2001 to 5
January 2002, and then for the working period from January 6, 2000 to January 5
2001. Part of the annual paid leave exceeding 28 calendar days
days, upon written application of the employee can be replaced by cash
compensation.

This rule also applies to vacations for previous
working periods. Thus, the employer is obliged to provide the employee with
annual leave used by him within the period determined by agreement between
employee and employer. The employer has the right to pay monetary compensation
in the event that the duration of annual leave for the period from January 6
2000 to January 5, 2001 will exceed 28 calendar days, and only for that
part that exceeds 28 calendar days. In this case, replacing part of the vacation,
exceeding 28 calendar days is a right, not an obligation
employer.

Sometimes you are tormented by vague doubts whether it is still possible (within reasonable limits) or not...

The project is in full swing, deadlines are running out, the team is working to the limit of its capabilities, success is already close, and then... the time comes for another paid vacation for an employee who cannot be replaced within the framework of the project... Is this a familiar situation? Many employers are faced with the fact that vacations come unexpectedly and at the wrong time. And they are ready to go to great lengths to delay the rest of the necessary employees. The first thing that seems obvious is replacing vacation with monetary compensation. And everyone seems to be happy. The work continues, the employee can afford a vacation next time, and now receives a good increase in salary. But is it legal? And are there other ways out? Let's look at the Labor Code.

Can an employee work without vacation?

There are also professions and categories of citizens entitled to extended leave:

• Teachers (teachers).
• Medical workers.
• Athletes and coaching staff.
• Workers of the Far North.

For example, if an employer provides 30 calendar days of vacation annually, you can offer compensation to the employee for 2 of them.

Or, if in production the employee is entitled to standard basic leave and an additional 14 days, of which 7 are legally required for this industry, 7 days can be compensated with money. Please note that if an employee has this year it turns out that vacation is more than the minimum established by law Due to the transfer of last year's leave, the difference cannot be replaced with compensation.

If compensation is the employee’s initiative, the employer has the right to refuse and send the employee on leave. If the replacement is initiated by the employer, the employee has the right to disagree.

How to document vacation compensation in cash

To correctly compensate for part of the vacation, you need to perform the following steps in order.

• If the replacement is initiated by the employer, you need to draw up a free-form report indicating the reasons why there was a production need to replace part of the leave. It is compiled by the production manager, department head or the employee’s immediate supervisor.
• Next, you need to notify the employee in writing against signature and obtain his consent in writing.
• If an employee requests compensation, he must draw up a written application in free form (sample).
• Next, you need to draw up an order for payment of compensation and familiarize it with the employee against his signature (sample).
• The HR specialist must make a note on the employee’s personal card, and also make clarifications in. In these documents you need to refer to the number of the corresponding order.
• Pay compensation to the employee via cash register or transfer to a bank card.

If the process is completed correctly, the labor inspectorate should not have any comments in the event of an inspection.