When are you required to pay compensation for unused vacation? Are vacation pay paid upon dismissal? Sample order to replace vacation with monetary compensation

According to the provisions of Article 115 of the Labor Code Russian Federation the employer must provide the employee with 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 standards labor law, unused vacation days can be replaced 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 who are guaranteed such leave 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 vacation 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 the employee study leave 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 training courses specified 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;

    the time when the employee did not actually work, but was protected by him in accordance with labor legislation and other acts containing labor law norms, collective agreements, agreements, local regulations, the employment contract preserved the place of work, including the time of annual paid leave, non-working holidays, days off 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 granted at the request of the employee wages not exceeding 14 calendar days during the working year;

    the period of suspension from work of an employee who has not completed the mandatory medical checkup through no fault of my own.

Work experience does not include:

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

    maternity leave until the child reaches established by law 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).

Every officially employed citizen has a number of rights and freedoms that are protected by labor legislation. In particular, this concerns the right to a well-deserved rest or its compensation in monetary terms.

Right to compensation

According to labor legislation, replacing vacation with monetary compensation is possible if the employee voluntarily consents to this. For example, in 2016, an employee did not take his allotted vacation or part of it, thereby transferring it to 2017.

Not every employer can provide an employee with more than 28 calendar days of rest per year, so the remainder is usually compensated in cash. In fact, the unspent part of the vacation is replaced by additional payments. Article 126 of the Labor Code implies that monetary compensation is due only for that part of the vacation that exceeds the 28 calendar days established by law. For example, workers in the Far North are additionally entitled to 24 calendar days recreation. It is these that the employer can replace with a cash payment based on the average salary.

Compensation upon dismissal

Labor legislation in Article 127 clearly states that monetary compensation for unused vacation must be paid by the employer to the employee upon dismissal. The final payment includes payments for time worked, bonuses due and additional funds, payments for vacation that was not used. The employee's right remains vacation followed by dismissal. For example, before leaving workplace, the citizen has the right to receive all the rest days due, and not financial compensation. Seniority during the vacation period is not interrupted, and the workplace remains with the employee. It is impossible to fire him during this period of time. An employee has the right to change his mind about resigning at will by writing a corresponding statement no less than 14 calendar days before the end of the employment contract.

Who has a vacation of more than 28 calendar days

Vacation of civil servants

According to the law, civil servants have the right to additional leave for length of service and irregular working hours. Rest days for length of service are accrued depending on the employee’s length of service. Read more in this

In addition to workers in the Far North, there are categories of workers who are entitled to rest for more than 28 calendar days. These categories have the right to replace vacation with cash compensation in 2019 at their own request. Such specialists are:

  1. teaching staff;
  2. medical workers;
  3. employees with disabilities;
  4. scientific workers of higher educational institutions;
  5. civil servants of the state civil service;
  6. workers performing research work.

Each employee in this area has the right to rest 28 calendar days a year at the expense of the employer, and for the remaining days to receive compensation in cash equivalent. The employer, in turn, has the right to refuse payment, insisting on good rest employee.

How to get compensation

Since the employer has the right to refuse to replace annual paid leave with monetary compensation, the employee must know exactly how to receive the funds due to him. First of all, you need to write an application addressed to the manager, which indicates the period of additional paid leave, which should be replaced by a financial payment. The employer is obliged to consider the application within three working days, and then issue an appropriate order.

Who is not entitled to compensation?

Employees employed in complex, hazardous and hazardous industries, and having a vacation of more than 28 calendar days, do not have the right to replace additional days material payment. First of all, this is due to working conditions, which are difficult and harmful to health. That is why the employer has the right to refuse to provide payments for legally. As practice shows, partial compensation is paid to employees engaged in hazardous work, but in total they do not exceed seven calendar days of vacation.

How and when compensation for unused vacation is paid - see the video below:

Employees who are under 18 years of age at the time of their vacation cannot demand that their vacation be replaced with money. Article 126 of the Labor Code prohibits minors from receiving compensation in lieu of annual paid rest. The same rule applies to pregnant women going on maternity leave and employer-paid leave.

Registration of compensation

After receiving, reviewing and signing the employee’s application, the employer is obliged to issue an order for compensation for unused vacation according to the established model. The order includes a description of the period that must be replaced by a material payment; the exact dates are specified in the text of the order. In addition, the deadline by which payments must be accrued in full is indicated.

How is the amount calculated?

For unused vacation, compensation is calculated based on the employee’s average salary. The total annual salary is divided into 12 calendar months, and then divided by the average number of days in one month. The amount received is the average daily wages, which is the basis for calculating compensation for unused vacation. The number of days not taken off is multiplied by the average daily wage, where the result will be the amount of payment.

You can ask a lawyer any questions you have in the comments below.

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

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

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

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

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

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

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

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

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

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

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

Now you need to decide on the billing period:

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

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

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

76316 /223.66 = 341.21 rubles.

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

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

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

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

Taxation

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

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

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

About breaking the law

Now about the painful part.

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

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

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

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

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

About responsibility

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

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

That is, the employer is financially obliged.

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

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

Useful video

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

According to the Labor Code of the Russian Federation, any employed citizen has the right to guaranteed annual paid rest. Its duration is 28 days or more. Under certain circumstances, it is possible to increase its duration. If additional days of rest are not used, the employee can apply for financial compensation. The conditions for its provision are regulated by federal legislation.

What is monetary compensation for unused vacation?

All employed citizens have the right to annual leave, but not every employee fully uses it. Paid vacation days, the number of which exceeds 28, are subject to transfer or financial compensation - at the employee’s choice. The Labor Code of the Russian Federation provides for the possibility of receiving cash payments only in exchange for additional days off.

In case of dismissal of an employee, upon calculation, on the last working day, the employer is obliged to pay him compensation in proportion to the period of time worked in the organization. Payment for the remaining days of rest in cash is carried out upon a written application from the employee. The procedure for paying compensation for unused vacation is regulated by federal regulations and legislative acts.

Who is not entitled to compensation payments?

There are restrictions on the circle of persons who have the right to replace unused vacation periods with cash payments. Article 126 of the Labor Code prohibits the provision of compensation for part of the vacation period:

  • main and additional – for pregnant women and employees under 18 years of age;
  • additional – for persons working in difficult, harmful, dangerous conditions.

Reasons for taking leave without leave

If an employee has written an application for full annual compulsory rest, but due to certain circumstances it was not possible to use it completely, days arise in return for which you can receive monetary compensation. The reasons for this situation may be:

  • illness – receipt of a certificate of temporary incapacity for work, with a maximum duration of 30 days, for the period of which the annual compulsory rest is extended;
  • the manager’s decision to recall the employee from leave due to production needs;
  • transfer of the vacation period at the initiative of the employee due to valid reasons, for example, the death of a relative;
  • the amount of vacation pay for the billing period was incorrectly calculated;
  • performance of government duties during the annual holiday that involve release from work.

Legal regulation

Payment of compensation for unused vacation is made at strictly specified times by law. Most of the nuances are regulated by the Labor Code of the Russian Federation:

  • Art. 126 – monetary compensation for vacation days exceeding the standard 28;
  • Art. 127 – the same, but upon dismissal;
  • Art. 115–120 – duration of main and additional leave;
  • Art. 423 – about proportionality of size Money received in return for unused vacation days;
  • Art. 251–351 – features of regulation of working and rest conditions individual categories citizens.

Right of representatives certain professions on receiving monetary compensation in return for unused vacation is established by Part IV of the Labor Code of the Russian Federation and ministerial letters and orders. The procedure for calculating length of service, calculating the number of days due for compensation and other nuances are regulated by the following regulations:

  • Rules on regular and additional holidays, approved by the USSR People's Commissariat of Labor in 1930, as amended in 2010;
  • Letter from the Ministry of Health and social development No. 4334-17 dated December 7, 2005;
  • Letter of the Federal Service for Labor and Employment No. 944-6 dated June 23, 2006;
  • Letter of Rostrud No. 5921-TZ dated October 31, 2008;
  • Decree of the Government of the Russian Federation No. 922 of December 24, 2007;
  • International Convention“On paid holidays” No. 132 (ratified on July 1, 2010).

In what cases is compensation due?

In most cases, the entire remaining number of days of annual rest is subject to recalculation and payment upon dismissal. Situations are also possible when continuing labor activity In the organisation. The rarity of the latter option is due to the fact that the Labor Code prohibits compensation for the basic 28 days due to the majority of the working population (with the exception of certain professions, for example, doctors, teachers, etc.), and employers prefer to transfer the rest to the next billing period.

An employee is entitled to an annual paid holiday of 28 calendar days at least once every 24 months. Failure to provide this is a violation of the law and entails administrative penalties for the employer. Having used half of the 56 days allotted for 2 years worked, the rest cannot be reimbursed in cash, because all of these are components of the mandatory main part. Replacement with money is possible only in case of termination of the employment contract. These rules apply to essential workers, domestic, external part-timers.

Upon dismissal of an employee

The right to use annual paid leave arises for an employee after six months of work. Upon dismissal, all due unused vacation days are subject to compensation, regardless of the amount of time worked in the organization. For example, an employer who has worked for 4 months must compensate the period of compulsory annual rest in proportion to this period. For accurate calculation, a special formula is used.

No dismissal

If the employee continues to work at the enterprise, the vacation days not used by him during the accounting year are, with his consent, transferred to the next year or paid. Article 115 of the Labor Code of the Russian Federation prohibits compensation for basic annual paid leave. If the employee does not take a full day off, he can reimburse the remaining amount, even if he does not quit, but only the amount exceeding the required 28 calendar days is subject to payment.

Excessive days are additional days provided for by law, local regulations of the enterprise, remaining days off for the previous accounting year, etc. Article 116 of the Labor Code of the Russian Federation provides for an extended duration of annual rest, in return for which compensation for unused vacation without dismissal is possible for the following categories of employees:

  • having a special nature of work - the number of additional days is established by the Government of the Russian Federation;
  • those employed in hazardous industries – at least 7 days;
  • with an irregular schedule – 3 or more;
  • having dangerous working conditions – more than 6;
  • those living in the Far North and equivalent areas - depending on the regional coefficient;
  • disabled people, pensioners – up to 14 calendar days;
  • representatives of certain professions: doctors, teachers, researchers, civil servants;
  • otherwise, if established by local regulations of the employer.

Calculation of compensation upon dismissal

An employee who has worked for a certain period of time and has not taken advantage of the right to annual paid leave must be compensated for these days in cash upon dismissal. Reason for termination of the employment contract - at will, expiration, violation labor discipline etc. – does not affect the right to receive payment, it is due to everyone. Compensation for unused vacation upon dismissal is calculated:

  1. in proportion to the time worked;
  2. taking into account average daily earnings.

When is full compensation due?

In some cases, an employee is entitled to reimbursement of unused vacation days for a full 12 months, even if the period worked is less. This happens when an employee has worked at the enterprise for a period exceeding 11 months - 1 year and 11 months, 2 years and 11 months. etc. or has at least 5.5 months of experience and was fired for the following reasons:

Employee's vacation period

Employees are entitled to a rest period of at least 28 calendar days not for the calendar year, starting in January, but for the billing year, calculated from the date of hire. For example, an employee was employed on 02/04/2016, the calculation year for him will be 02/04/2016 - 02/03/2017 (in the absence of periods shifting it). The right to use up to 14 calendar days (more if agreed with superiors) arises for the employee after 6 months of continuous service, i.e. in the above example – 08/04/2016, and the full one can be used after 11 months. – 01/04/2017

It is possible to provide annual leave in advance to the following categories of employees:

  • persons under 18 years of age;
  • pregnant women;
  • having children under three years of age;
  • part-time workers;
  • beneficiaries, for example, pensioners, disabled people, etc.

To determine the number of unused days for the purpose of compensation, it is necessary to calculate the vacation period. Vacation periods excluded from the calculation:

  • without pay, lasting more than 14 days in 1 year;
  • for child care up to 1.5 or 3 years.

For example, an employee employed on 02/04/2016 used 12 days of basic work and 28 at his own expense (01/08–28/09), then upon dismissal on 01/10/2016 he is entitled to compensation unused period 04.02 – 01.08 and 15.08 – 01.10. To round off the months that make up the vacation period, the arithmetic principle is used: 15 or more days of the last month are rounded up, shorter durations are rounded down.

Formula for calculating vacation pay

An employee can calculate the amount due for unspent vacation on his own using an online calculator, but it is difficult because you need to know your total annual income, the number of days off and the vacation period. Payment of compensation for unused vacation is calculated by enterprise accountants using the formula:

  • Amount = Number of unused days × Average daily earnings.

The amount due for the rest period worked can be calculated in two ways:

  1. According to the Rules on regular and additional leaves of 1930, the document approved in the Soviet Union, with amendments, is still in force. Days subject to compensation = Months worked × Number of allotted days per year / 12. For example, an employee who has worked 7 months, at his request, is provided with payment for 7 × 28/12 = 16.33 = 17 days. According to the regulations of the Ministry of Health and Social Development, rounding is not performed in calculations, but if necessary, a non-integer number is rounded in favor of the employee, even if this contradicts the rules of arithmetic.
  2. According to the standards established by the Ministry of Health and Social Development of the Russian Federation: 2.33 × number of months worked. For 7 months worked, 2.33 × 7 = 16.31 is calculated; when rounded towards the employee, they receive the same 17 days subject to compensation.

Average daily earnings are calculated using a formula that takes into account the salary for the year:

  • SDZ = ZP / 12 / 29.3, where:
    • Salary – employee’s salary for the last 12 months, excluding payments for sick leave, processing due to production needs, period of forced downtime;
    • 12 – number of months in a year;
    • 29.3 – the average number of days in a month (this average monthly number was introduced into the Labor Code in April 2014 and remains relevant now).

If one or more months were not fully worked out, the calculation is made using a completely different formula:

  • SDZ = KPM × 29.3 + NP1 + NP2 +…, where:
    • KPM – number of full months,
    • NP – number of days worked in incomplete month(s).

For seasonal workers and persons who have entered into a fixed-term contract employment contract lasting up to 2 months, the number of days of paid leave due is indicated in Art. 291 of the Labor Code of the Russian Federation and amounts to 2 days per month worked. The number of vacation days entitled to compensation for certain other categories of workers is indicated in Part 4 of the Labor Code.

How to get compensation

In order to receive monetary compensation for unused days of paid vacation, you must contact the accounting department at your place of work with a written application. On its basis, an order for the payment of compensation is issued, issued to the employee against signature, and the corresponding entries are made in personnel documents - personal card, vacation schedule.

Statement

The application form for payment for unused vacation has not been approved at the state level. The employee draws up a document in any form indicating the basic necessary details:

  • in the header: full name, position of manager, employee;
  • center: “statement”;
  • from the red drain, sample text: “I ask you to pay me monetary compensation in exchange for unused days...”;
  • amount of days;
  • billing period;
  • date, employee signature with transcript.

Order from the manager to replace vacation with monetary compensation

Having accepted the employee’s application, the manager endorses it and issues an order for the accounting and human resources departments. If the director is directly responsible for personnel records management, he is recommended to check the data specified in the employee’s application in order to avoid financial errors in calculations. There is no unified form of the order; it is created according to the standard standards of the organization, indicating the information necessary for this case - the employee’s full name, the number of unused days, etc.

An approximate version (sample document format):

Limited Liability Company "Vesna"

Vesna LLC

No. 137-ls dated 10/01/2017

Moscow

On replacing part of annual leave with monetary compensation

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

I ORDER:

Senior technologist I.A. Makarova replace with monetary compensation part of the additional leave for the period 03/12/2016 to 03/11/2017 in the amount of 2 (two) calendar days.

Reason: personal statement by I.A. Makarova. from 09/29/2017

Director of Vesna LLC (signature) Kryuchkov D.S.

I have read the order:

Senior technologist (signature) Makarova I.A.

When is it paid?

Cash compensation for unused vacation without dismissal is paid on the date of payroll for the current month. Upon termination of an employment contract, the transfer is made on the last working day or on the day the employee submits demands for payment. Failure to comply with payment deadlines or evasion of fulfilling a legal obligation related to payment for unused days will entail the imposition on the employer of sanctions established by:

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

Taxation and insurance premiums

Taxation of compensation for unused vacation upon dismissal is regulated by the Tax Code of the Russian Federation. Article 226 obliges the employer to transfer personal income tax no later than one working day following the date of dismissal of the employee. In any situation - upon dismissal or while continuing to work - mandatory insurance contributions to the Social Insurance Fund and the Pension Fund are deducted from the amount paid (Federal Law No. 212, clause 2, part 1, article 9).

In the accounting documents of an organization (small enterprise) that does not have a vacation pay fund, reimbursement of unused days is reflected as an expense item (Article 225 of the Tax Code of the Russian Federation), therefore it affects the payment of income tax by organizations using the “income minus expenses” tax system and does not affect on those using only income as an object of taxation.

What to do if the compensation payment is not accrued or not paid on time

A delay in calculating compensation for unused days or its absence is a reason to appeal to the labor inspectorate and the court. The Code of Administrative Offenses provides for fines for employers in the amount of:

  • 10–20 thousand rubles – for officials;
  • 30–50 thousand – for legal entities;
  • 1–5 thousand – for entrepreneurs operating without forming a legal entity.

For repetition of similar violations, the punishment increases:

  • 20–30 thousand rubles or suspension from activities for 1–3 years – for officials;
  • 10–30 thousand – for those who are not a legal entity;
  • 30–50 thousand – for legal entities.

By filing a lawsuit against the employer, the employee has the right to claim unpaid compensation, underpayment, compensation for moral damage, and legal costs associated with legal proceedings. An employee has the right to file a claim with the appropriate authorities to recover additional payment from the employer before the expiration of 3 months from the date of dismissal.

Video

By general rule compensation for unused vacation days, that is cash payment instead of rest, an employee is entitled only upon dismissal (Article 126 of the Labor Code of the Russian Federation). Only in some cases can someone who continues to work be compensated for vacation with money. And not completely, but partially.

Vacation compensation, What part can be compensated in money

Each employee has the right to annual leave of 28 calendar days with retention of position and average earnings. According to the employee may ask on the replacement of part of such leave exceeding 28 calendar days, for monetary compensation upon written application. The application must be signed by the employee, and all employer visas must be indicated.

If previously an employee could take monetary compensation for vacation for all previous years, when he did not take advantage of this right and part of the vacation exceeding 28 days, current year. With changes to labor Code, Article 126, this norm has become stricter.

Note: If an employee has not been on vacation for more than two years, the employer may be fined.

What part of the vacation can be compensated with money?

An employed employee will be able to receive cash compensation in lieu of annual leave only when he is entitled to additional or extended leave. You can compensate with money only part of your vacation time, which exceeds 28 calendar days a year. That is, you cannot use compensation within the limits of a regular vacation!

However, there is no legal limit on the number of days that can be compensated. You can replace with money additional days of rest that an employee is entitled to for any time, for example, for working on weekends and holidays.

So, compensation can only be paid for additional days of vacation for any year. Thus, the employee can be paid compensation for unused vacation only upon his dismissal.

If, nevertheless, the employer replaces vacation with compensation, he thereby violates the law, therefore, he will not be able to include these expenses in the tax base for income tax.

Upon dismissal, an employee may be replaced by monetary compensation by providing leave with subsequent dismissal. If a fixed-term employment contract was concluded with the employee, then the last day of work will be the day of leaving the vacation, and not the date on which the contract was concluded.


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When you cannot replace vacation with compensation

It is prohibited to pay compensation instead of basic leave before dismissal. It is impossible to replace days of additional or extended leave with compensation for employees of the following categories (paragraph 3 of Article 126 of the Labor Code of the Russian Federation):

  • pregnant women;
  • minors. That is, employees who have not reached 18 years of age;
  • for those who are busy hard work and work with hazardous working conditions. It is permissible to replace additional leave for harmful or dangerous working conditions with compensation only to the extent that it exceeds seven calendar days. In this case, the procedure, size and conditions for such replacement are established in industry or inter-industry agreements or in collective agreement(Article 117 of the Labor Code of the Russian Federation).

Separate restrictions are provided for employees:

  • customs authorities (clause 2 of article 35 of the Law of July 21, 1997 No. 114-FZ);
  • internal affairs bodies (Part 3 of Article 45 of the Regulations, approved by Resolution of the Supreme Council of the Russian Federation of December 23, 1992 No. 4202-1);
  • other government agencies, if this is directly established by internal orders or legislation.

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Application to replace vacation with compensation, order from the manager

The employer does not have the right to pay compensation instead of vacation at his own request. He can do this only after he receives an application from the employee (Part 1 of Article 126 of the Labor Code of the Russian Federation).

To the Director of Gazprom LLC
A.V. Ivanov

from the cashier
A.V. Petrova


STATEMENT

I ask you to replace part of my vacation (three calendar days) exceeding 28 calendar days with monetary compensation.


15.05.2019 Petrova A.V. Petrova

Pay compensation for unused vacation, not related to the dismissal of an employee, or not, the head of the organization decides. But he does not have such an obligation (letter of the Russian Ministry of Labor dated April 25, 2002 No. 966-10).

Note: Order to replace part of the vacation with monetary compensation

LLC "Gasprom"

TIN 4308123456, checkpoint 430801001, OKPO 91256423

full name of the organization, identification codes (TIN, KPP, OKPO)

ORDER No. 4

on replacing part of the vacation with monetary compensation

Kirov 05.15.2019

Based on the statement of A.V. Petrova dated May 15, 2019 I ORDER:

1. Replace the established employment contract No. 16-TD dated September 12, 2002 for cashier A.V. Petrova additional paid leave for length of service in the organization lasting three calendar days with monetary compensation.

2. The HR department ensures that the changes specified in paragraph 1 of this order are made to personnel documents A.V. Petrova until May 29, 2019.

3. When calculating vacation pay, accounting departments take into account the replacement of cashier A.V. Petrova three days of additional leave with monetary compensation.

I reserve control over the execution of this order.

Director Ivanov A.V. Ivanov

The following have been familiarized with the order:

Chief Accountant Sidorova A.S. Sidorova
15.05.2019

Head of HR Department Gromova E.E. Gromova
15.05.2019

Cashier Petrova A.V. Petrova
15.05.2019


If an employee is dismissed, he is paid monetary compensation for all unused vacations., and if the working year is not fully worked, then compensation is calculated in proportion to the months worked.

Compensation for unused vacation upon dismissal is paid to all employees, regardless of the reason for dismissal.. This applies to temporary workers hired for a period of up to 2 months, and workers with whom a fixed-term employment contract has been concluded, and workers for whom probation, and they did not pass it, and part-time workers. All compensation is calculated based on average earnings.

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Payment of compensation for unused vacation

The Labor Code of the Russian Federation provides for the mandatory provision of annual paid leave in the amount of 28 calendar days, unless otherwise provided by federal laws. Moreover, in the process labor relations Some categories of employees have the right to various additional or extended leaves (for irregular working hours, for long service, for harmful conditions labor). But it happens that vacation cannot always be used or can only be used partially.

In this case, the legislation provides the possibility of replacing part of the annual paid leave with monetary compensation.

Replace with monetary compensation You can only have that part of your annual leave that exceeds 28 calendar days.

If an employee has not taken vacation for two years, then only the portion of each annual vacation exceeding 28 calendar days can be replaced with compensation. For example, having not completed annual leave in full in the past year, an employee who does not have the right to additional holidays, for the next year he asks to be given 28 calendar days of vacation, and for the remaining few days of vacation left unfilled for the previous year he asks to be replaced with money. Such a replacement is not possible, since the employee’s vacation does not have a part exceeding 28 days, and I'll have to finish my vacation.

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Unused vacation compensation upon dismissal, calculation on a calculator

If an employee has worked for the organization for at least 11 months, then he is entitled to compensation for all 28 calendar days.

In other cases, compensation is paid in proportion to the time worked. For every full month of work there are 2.33 calendar days of vacation (28 days: 12 months).

If the vacation is of a different duration, then the number of days of full vacation is divided by 12 months. The resulting number of days is rounded to the nearest whole number in favor of the employee.

When calculating compensation, payments provided for by the remuneration system established at the enterprise are taken into account. As a rule, this is the employee’s basic salary, various allowances and additional payments, bonuses provided for by the salary system, etc. But some payments are not taken into account when calculating compensation: the amount of sick leave and maternity benefits, as well as average earnings paid in cases provided for by law (study leave, business trips, payment for downtime, etc.). Not only these amounts are excluded from the calculation, the billing period is reduced by the days for which they were accrued, as well as those days for which the employee was not paid anything (vacation at his own expense).

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