As labor law states, every employee has the right to receive paid annual leave.

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Vacation pay is a sum of money that is paid to an employee when taking a vacation. But in practice, there are cases when an employee quits without having time to fully use his vacation. IN similar situation he can expect to receive compensation.

What do you need to know?

First of all, you need to know that if an employee has the right to receive annual paid leave, then the employer is obliged to pay him vacation pay upon dismissal.

Accordingly, when terminating an employment contract, it is first necessary to calculate the number of days of unused vacation. But besides them, the employee must also know the size of the average daily earnings. It is on the basis of this indicator that the amount of vacation pay is calculated.

The amount of daily earnings is the sum of the average monthly earnings. The calculation of the amount of vacation pay is carried out by the company's accountant.

Normative base

The main legal act regulating this area of ​​legal relations is the Labor Code of the Russian Federation.

In particular, this legislative act provides for:

• the procedure for granting annual paid leave;
• grounds and procedure for terminating an employment agreement concluded with an employee;
• rules for calculating the amount of vacation pay upon dismissal.

Calculation of vacation pay upon dismissal

At your own request

The Labor Code of the Russian Federation states that an employee can be...

To do this, just write the appropriate letter and notify the employer about last day at this position. In this case, the employee also has the right to receive the amount of vacation pay.

At the same time, the rules for calculating vacation pay are the same when applying all grounds for terminating an employment contract: this fact is not of particular importance.

In practice, there are cases when employees use all their vacation and only after that submit an application for termination of the employment contract. In this case, of course, vacation pay is not paid.

By agreement of the parties

In practice, very often the employment agreement is terminated. If an employee has unused vacation days, he receives vacation pay upon settlement.

When terminating an employment contract on this basis, the parties enter into an appropriate agreement, which indicates the day of the employee’s dismissal.

This document also needs to indicate the amount of money that the employee will receive upon dismissal.

When contracting

In practice, there are cases when an employee gets caught. In this case, the employment contract is terminated at the initiative of the employer.

But this does not mean that the employee is deprived of the opportunity to receive vacation pay. They must be paid to him in full along with other payments that the employee receives upon dismissal.

If the employer does not pay the amount of vacation pay upon layoff, the employee can file a claim in court and demand their payment.

In this case, the employee may also request payment of legal expenses (for example, legal fees).

For less than a year

In practice, there are very often cases when an employee quits without working for a particular employer for less than 1 year. The legislation provides for the number vacation days for a full year.

In such a situation, the calculation is carried out based on the following principles:

• when working for more than 11 months, compensation is calculated for all 11 months;
• if an employee worked in a given company from 1 to 11 months, then compensation is paid by making a proportional calculation;
• if an employee has worked for less than 1 month, then he can count on receiving vacation pay if he worked in this enterprise for at least half a month.

But there are also exceptions to this rule. If employees have worked in the organization from 5.5 to 11 months, then they can receive the following amount of vacation pay:

• when closing a company;
• during admission to military service;
• when transferred to another job or position, etc.

Procedure

Below is the procedure for paying vacation pay upon dismissal of an employee.

Documentation

To pay the amount of vacation pay, you must have certain documents.

These include:

• resignation letter if the employee leaves due to at will;
• on termination of the employment contract;
• agreement on termination of employment relations if dismissal is carried out by agreement of the parties.

Calculation of monetary compensation

The calculation of the amount of vacation pay and its payment is carried out by the company's accountant.

Overpaid funds

In practice, there are very often cases when employees take leave with subsequent dismissal.

In such a situation, it is necessary to turn Special attention to calculate the amount of vacation pay, since according to statistics, it is in this situation that the largest number of errors are made.

If the employment contract was terminated before the expiration of the period of time for which he received leave, then the employer has the right to withhold overpaid money from the amount that should be transferred to the employee’s account upon his dismissal.

But if the calculation was made incorrectly due to an accountant’s error, the employer may demand this amount from him.

If the employee had no income

Many enterprises use a remuneration scheme called “black wages”. In this case, an employment agreement is not concluded with the employee, and accordingly, no accruals are made from the salary to the tax service and the pension fund.

From a legal point of view, the employee does not receive wages; therefore, in such a situation, it makes no sense to talk about the possibility of receiving vacation pay.

The employer can safely not pay them, but the existence of an employment relationship will have to be proven in court.

In practice, there are also cases when, for example, an employee was on maternity leave during the current year. This means that wages were not accrued.

In such a situation, when calculating the amount of vacation pay, all types of accruals and bonuses accepted by the tariff agreement, which was approved in a particular enterprise, are taken into account.

Is experience important?

This question interests many workers. In fact, experience doesn't really matter.

The only thing that is taken into account when calculating the amount of vacation pay is work experience of less than 1 year at a given enterprise. In other cases, length of service is not taken into account.

In accordance with Art. 127 of the Labor Code of the Russian Federation, upon dismissal, an employee is paid monetary compensation for all unused vacations. In this case, it does not matter on what grounds the employment contract is terminated (letter of Rostrud dated July 2, 2009 N 1917-6-1).

How long is compensation paid for unused vacation upon dismissal?

Compensation for unused vacation paid to the employee on the day of dismissal. If the employee did not work on that day, then this amount must be paid no later than the next day after the dismissed employee submits a request for payment. This conclusion follows from Part 1 of Art. 140 Labor Code of the Russian Federation.

1. How to calculate days of unused vacation

In accordance with Part 1, Clause 28 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169 (hereinafter referred to as the Rules), upon dismissal, the employee is paid compensation for unused leave.

At the same time, an employee who has worked for at least 11 months is entitled to compensation for a full working year (part 2 of clause 28 of the Rules, letter of Rostrud dated December 18, 2012 N 1519-6-1). A similar rule applies to employees who have worked from 5 1/2 to 11 months if they are dismissed, in particular, on the following grounds (Part 3, Clause 28 of the Rules):

• liquidation of an organization or its individual parts;
• reduction of the organization's workforce;
• conscription of an employee for military service.

In its letters, Rostrud indicated that this rule applies only if the employee has worked in this organization less than a year. Compensation for the second year is paid in proportion to the time worked (letters dated 03/04/2013 N 164-6-1, dated 08/09/2011 N 2368-6-1).

In all other cases, if the employee has worked for less than 11 months, the vacation days for which compensation must be paid are calculated in proportion to the months worked. This conclusion follows from part 4 of clause 28 of the Rules.

Surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to more than half a month are rounded up to a full month (clause 35 of these Rules, letters of Rostrud dated December 18, 2012 N 1519-6-1 and dated October 31, 2008 N 5921- TK). That is, if an employee worked, for example, 12 days in a month, this month is not taken into account, and if more than half, the month is considered as a full month. Please note that when calculating days of unused vacation, it is not the calendar month that is taken into account, but the actual month worked (working month) from the date of hire. This follows from Art. 14 Labor Code of the Russian Federation.

For one fully worked month, an employee is entitled to 2.33 days of vacation (letter of Rostrud dated October 31, 2008 N 5921-TZ).

For example, an employee was hired by the organization on April 25, 2013, and left on June 14, 2013. In this case, the number of days of unused vacation is 4.66 calendar days(2.33 calendar days for the period from 04/25/2013 to 05/24/2013 and 2.33 calendar days for the period from 05/25/2013 to 06/14/2013).

It should be taken into account that when calculating compensation, rounding of the number of calendar days of unused vacation is not provided for by law. Therefore, if an organization decides to round, for example, to whole days, such rounding should be done not according to the rules of arithmetic, but in favor of the employee (letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 N 4334-17).

For example, a vacation of 20.4 calendar days is rounded up to 21 days, not 20 days.

To calculate the amount of compensation for days of unused vacation, it is necessary to multiply the employee’s average daily earnings by the number of days (calendar or working) of unused vacation (paragraph 2, 4, clause 9 of the Regulations on the specifics of the procedure for calculating average wages, approved by the Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Regulations)).

For example, the length of service on the day of dismissal of the employee is five months. During the period of work, the employee was not provided with annual leave. The number of calendar days of unused vacation is 11.65 (5 months x 2.33), the average daily earnings is 1194.54 rubles. Thus, the amount of compensation for unused vacation will be 13,916.39 rubles. (11.65 x 1194.54 RUR).

How to calculate average earnings to compensate for unused vacation upon dismissal

Average daily earnings are calculated by dividing the employee's actual salary for the billing period by 12 and 29.3 (Part 4 of Article 139 of the Labor Code of the Russian Federation, Clause 10 of the Regulations). The indicated numbers have the following meanings:

• 12 - the number of calendar months of the billing period preceding the month in which the employee quits (parts 3, 4 of article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulations). A calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month (in February - to the 28th (29th) day) inclusive (Part 3 of Article 139 of the Labor Code of the Russian Federation);
• 29.3 - average monthly number of calendar days.

For example, an employee quits on July 1, 2014. The wages accrued to the employee for the billing period from 07/01/2013 to 06/30/2014 amounted to RUB 420,000.00. (RUB 35,000.00 x 12). The average daily earnings for calculating compensation for unused vacation is 1194.54 rubles. (RUB 420,000.00 / 12 / 29.3).

A different procedure for calculating average daily earnings for payment of compensation for unused vacation is established for employees who are granted annual paid leave in working days. These include, in particular, persons who have entered into employment contracts for a period of up to two months or for the period of seasonal work. Paid leave for these employees is provided at the rate of two working days for each month of work (Articles 291, 295 of the Labor Code of the Russian Federation).

To determine the average daily earnings of such an employee, the amount of actually accrued wages must be divided by the number of working days according to the six-day calendar working week(Part 5 of Article 139 of the Labor Code of the Russian Federation, clause 11 of the Regulations).

For example, an employee worked for an organization under a fixed-term employment contract from 07/01/2015 to 08/14/2015. The wages accrued to the employee for July amounted to 90,000.00 rubles, for August 42,857.00 rubles. The number of working days for the time actually worked preceding the month of dismissal, i.e. from 07/01/2015 to 07/31/2015, according to the six-day working week calendar it is equal to 27. The average daily earnings for calculating compensation for unused vacation was 3333.33 rubles. (RUB 90,000.00 / 27).

If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time that, in accordance with clause 5 of the Regulations, is excluded from the billing period, average earnings determined based on the amount of wages actually accrued for the previous period, equal to the calculated one. This follows from paragraph 6 of the Regulations. A similar opinion is expressed in the letter of the Ministry of Labor of Russia dated November 25, 2015 N 14-1/B-972. Despite the fact that in this letter the Ministry of Labor of Russia explains the application of clause 6 of the Regulations when calculating average earnings to pay for the time an employee undergoes a medical examination, we believe that these clarifications can also be taken into account when calculating average earnings to pay compensation for unused vacations. This conclusion follows from the analysis of Art. 185, part 1, 4, 5 art. 139 Labor Code of the Russian Federation, clauses 1, 6 of the Regulations.

If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month in which the employee is dismissed. This conclusion follows from the analysis of the totality of Part 1 of Art. 127 Labor Code of the Russian Federation, clause 7 of the Regulations.

If the employee did not have actually accrued wages or actually worked days for the pay period, before the start of the pay period and before the day of dismissal, the average earnings are determined based on the tariff rate established for him, salary (official salary). This conclusion follows from the analysis of the totality of Part 1 of Art. 127 Labor Code of the Russian Federation, clause 8 of the Regulations.

2. How to make a deduction for vacation used in advance upon dismissal

According to Art. 122 of the Labor Code of the Russian Federation, an employee has the right to use vacation after six months continuous operation. Consequently, he can go on leave before the end of the working year for which it is granted.

After vacation or while on vacation, the employee has the right to terminate the employment contract at his own request (clause 3, part 1, article 77 of the Labor Code of the Russian Federation).

If an employee is dismissed before the end of the working year for which he has already received annual paid leave, the employer has the right to withhold the resulting debt from the employee’s wages for unworked vacation days (paragraph 5, part 2, article 137 of the Labor Code of the Russian Federation). Such retention is permitted in paragraph. 1 clause 2 of the Rules on regular and additional leaves (approved by the NKT of the USSR on April 30, 1930 N 169).

If the employer cannot withhold the overpaid amount for unworked vacation days due to the absence or insufficiency of the amount of payment due to the employee upon dismissal, the latter may reimburse it voluntarily. The employer has no grounds for collecting the resulting debt in court due to Part 4 of Art. 137 Labor Code of the Russian Federation. This conclusion is confirmed judicial practice: Definition Supreme Court RF dated 03/14/2014 No. 19-КГ13-18, Appeal ruling of the Moscow City Court dated 12/04/2013 in case No. 11-37421/2013.

An employer whose court has refused to satisfy a claim for debt collection for unworked vacation days will have to reimburse the employee for all legal expenses incurred in the case (state fees, expenses). In addition, the court may oblige the employer to pay compensation to the employee for moral damages if the latter has stated such requirement (part 4 of article 3, part 2 of article 22, article 237 of the Labor Code of the Russian Federation, part 1 of article 88, article 94, part 1 of article 98 of the Code of Civil Procedure of the Russian Federation, article 333.17 of the Tax Code of the Russian Federation).

It should be remembered that according to general rule the amount of all deductions for each payment of wages should not exceed 20 percent (Part 1 of Article 138 of the Labor Code of the Russian Federation). Therefore, if, taking into account this restriction, the employer was unable to withhold the entire amount of debt from the employee upon dismissal, the employee can voluntarily deposit the remaining amount into the cash register or transfer it to the employer’s bank account.

There are no grounds for collecting the specified amount from the employee in court (part 4 of article 137 of the Labor Code of the Russian Federation, part 3 of article 1109 of the Civil Code of the Russian Federation). This conclusion is confirmed by judicial practice (Decision of the Supreme Court of the Russian Federation dated October 25, 2013 N 69-KG13-6, Determination of the Moscow City Court dated 08/08/2011 in case No. 33-23166).

2.1. Grounds for termination of an employment contract in which deduction for vacation used in advance is impossible

Deductions upon dismissal of an employee before the end of the working year, for which he has already received annual paid leave, are not made if the employee quits on the following grounds (Part 2 of Article 137 of the Labor Code of the Russian Federation):

• the employee’s refusal to transfer to another job, which is necessary for him in accordance with a medical report issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the employer does not have the corresponding work (Clause 8, Part 1, Article 77 of the Labor Code of the Russian Federation) ;
• liquidation of an organization or termination of activities by an individual entrepreneur (clause 1, part 1, article 81 of the Labor Code of the Russian Federation);
• reduction in the number or staff of the organization’s employees, 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 an alternative civil service replacing it (clause 1, part 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 court (clause 2, part 1, article 83 of the Labor Code of the Russian Federation);
• recognition of the employee as completely incapable of labor activity in accordance with the medical report (clause 5, part 1, article 83 of the Labor Code of the Russian Federation);
• death of an employee or employer - individual, as well as recognition by the court of an employee or employer - an individual as deceased or missing (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
• the occurrence of emergency circumstances that prevent the continuation of labor relations (military actions, disaster, disaster, major accident, epidemic and other emergency circumstances), if this circumstance is recognized by a decision of the Government of the Russian Federation or an authority state power the corresponding subject of the Russian Federation (clause 7, part 1, article 83 of the Labor Code of the Russian Federation).

2.2. Drawing up an order to withhold for unworked vacation days upon dismissal of an employee

To deduct from wages debts for unworked vacation days, the employer must issue an appropriate order. There is no unified form for such an order, so the employer has the right to draw it up in any form. The order should indicate your full name. and the position of the employee, the amount of time actually worked and calendar days of vacation.

Based on this order, no more than 20 percent of his salary can be collected from the employee. If the debt is more than 20 percent, then the excess amount is repaid by the employee voluntarily.

As a 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, he did not take advantage of this right and part of the vacation exceeding 28 days of the current year. With the introduction of amendments to the 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 for 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. Can be replaced with money additional days rest due to an employee 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;
• those who are engaged in 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 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 will ensure that the changes specified in paragraph 1 of this order are made to A.V.’s personnel documents. 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 mandatory provision annual paid leave in the amount of 28 calendar days, unless otherwise provided by federal laws. In addition, in the process of labor relations, certain categories of employees have the right to various additional or extended leaves (for irregular working hours, for length of service, for hazardous working conditions). 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 last year, an employee who does not have the right to additional leave asks for 28 calendar days of leave for the next year, and for the remaining short-term leave, several days of leave for last year asks to replace it 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 each full month work accounts for 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, travel allowances, 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).

1. Article 122 of the Labor Code of the Russian Federation implies the obligation of all employers to provide compulsory leave to each employee. In the amount of twenty-eight calendar days, with payment in accordance with.
2. Article 126 Labor Code Russian Federation, provides for the fact that if the number of days exceeds 28 days, according to the application, compensation is possible in the form of an additional wages. In accordance with the necessary calculations.
3. As an exception, the following persons do not have the right to compensation: underage workers, pregnant women, workers with the status of “hard work”, “dangerous conditions”, “hazardous work”.
4. Article 291 of the Labor Code. Employment contract concluded for a period of up to two months, the number of days of compulsory vacation is calculated based on the calculation of one full working month - one day of vacation.
5. Art. 124 Labor Code of the Russian Federation prohibits not providing leave to employees for two consecutive working years.

Compensation calculation

When calculating compensation, you should follow the same rules as when calculating average earnings.

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According to Art. 139 Labor Code of the Russian Federation Cash compensation is calculated based on income for the last three months. Using the formula: divide the amount of average earnings for the last three months by 29.6 - this is the average number of calendar days.

The payment deadline must be no later than three working days before the vacation.

Provided that the employee worked a full working year, which is 11 working months. If an employee has worked for less than 11 months, the compensation amount includes days equivalent to the period worked.

In this case, the following nuances should be taken into account when calculating: a working month worked for less than half of the working days is not counted, and the month in which most of the working days were worked is rounded up as a full working month and is taken into account in compensation calculations.

In order to make it correctly, you need to collect the following information:

• Duration of work.
• Calculated average monthly income.
• Daily average earnings.

The standard period is one business year. If an employee has worked at the company for less than one year, he may also qualify for vacation.

In practice, it is often practiced to split vacation into two equal parts. If an employee has worked for less than a year and for various reasons (dismissal, through a dismissal order, a written statement) wants to receive compensation for vacation in exchange for a well-deserved rest. The amount of such compensation will be equal to the period worked and accrued vacation days.

When calculating compensation, the following are excluded:

• Days spent on .
• Vacation period during pregnancy and childbirth.
• Time off, short-term leaves without pay.
• Average payroll periods.

All other accruals that were received at the place of work in the form of income are taken into account for the entire period. Sources of income do not matter, with the exception of those previously listed.

• The total amount of payroll accrued.
• Bonuses, additional payments (for, length of service, category, rank).
• Overtime, night work.
• Additional payment for working conditions.
• Harmful and hard work.
• Rewards.

The calculation amount does not include income such as:

• Sick leave.
• Business trips.
• Leave due to pregnancy and subsequent childbirth.
• Exemption from work to care for disabled children.

How many vacations can you receive compensation for?

IN labor legislation In Russia there is no such thing as, moreover, it is forbidden to postpone paid vacations for more than two years in a row.

This is possible only in individual cases, at the request of the employee. The exception again is workers in hazardous production, hard work and under 18 years of age, according to Art. 124 Part 4, provision of annual leave to such employees is mandatory. But such employees are also accrued. An employee with this status can take his main vacation and receive compensation for additional vacation.

Example

An employee who works at an enterprise and has harmful work experience. Due to this, he is accrued basic vacation days and an additional 15 days for hazardous work. According to the previously drawn up vacation schedule for the current year for employees of the enterprise, he is entitled to vacation in the month of June, which is 43 calendar days (summing up the main + additional).

The employee wishes to receive partial compensation. To do this, in June, he submits a written application to the manager for payment of compensation for the additional leave provided, and the provision of the main one, according to the schedule.

Such compensation will be accrued no later than 3 days before the start of the main one.( Article 136 of the Russian Federation Labor Code).

In practice, they manage to collect the number of vacations up to , which is not economically profitable.

In cases where more than one vacation has already accumulated, the state inspectorate has every right to oblige the employer to provide all vacations in accordance with the drawn up instructions. When accumulating large quantity days of vacation, by agreement of the parties, a decision may be made to dismiss after all days of vacation have been granted.

There are types of leave that are not subject to compensation:

• Additional leave for Chernobyl victims.
• Types of social leave.

In what cases and to what extent are deductions possible?

Options for withholding funds as compensation are possible in some cases:

• Provided that the employee has previously taken vacation. The so-called advance leave.
• If the employer suffered damage, the withholding is for repayment.
• Personal income tax deductions, since this payment is not included in the list of tax-free amounts.
• Art. 9 of the Labor Code of the Russian Federation talks about mandatory insurance contributions when calculating settlement funds in the event of dismissal. However, these are not subject to deductions.
• Deductions and transfers of the amount to third parties are possible, after deducting the necessary taxes. According to the application and details provided by the employee.
• Provided that the employee receives monetary compensation for vacation. According to the application, while continuing to work in the organization, the employer is obliged to make UST accruals and PRF contributions.

Part-time work, payment of compensation for vacation

1. Employees who work part-time are entitled to vacation in the same way as at their main job, 28 calendar days for a full working year.
2. Art. 322 Labor Code of the Russian Federation The duration of leave is determined by summing up the main and additional leaves.
3. Art. 286 Labor Code of the Russian Federation. Part-time workers are provided with their main place of work.
4. The procedure for calculating average monthly earnings is the same as for the main place of work.
5. Provided that the employee at his main place of work combines Part-time work is calculated separately.
6. Study leave is not granted.

When calculating vacation pay for a part-time employee, refer to the hours worked, since when working part-time, the working day should not be accustomed to four hours a day. All allowances and bonuses are taken into account. Payment is made on time, as in the main job.

Accordingly, deductions are possible subject to previously taken advance leave.