The procedure for compensating for unused vacation. We change vacation for money - payment of monetary compensation for unused vacation

Cash compensation for unused vacation without dismissal is a payment that is due for days in excess of the minimum 28. This may be part of an additional vacation or a “non-holiday” main one, but only if it is more than the standard 28 days.

“Extra” days accumulate as a result of unused vacation days for the previous year (for example, a citizen took only 10 days), and also if a person is entitled to an extended / additional paid vacation for:

irregular workday;
work in extreme conditions.

Then, having rested the legal 28, the employee can continue to bask on the beach or in his favorite country house, or he can receive the monetary equivalent of unused personal time.

The nuances of providing this monetary compensation are set out in articles 114 - 116, 126 - 127, 139 of the Labor Code. Consider how to legally receive compensation and in what amount, who is entitled to it and who is not.

Since the right to receive money for untaken leave arises only in 2 cases - upon dismissal and without it for all days over 28 - it is necessary to highlight which categories are entitled to additional paid leave. This is:

workers in the territories falling under the concept of the Far North;
irregular workers;
people involved in unhealthy enterprises, hazardous industries.

A complete list of all who are entitled to "extra" days of rest is contained in Art. No. 116 of the mentioned code.

In addition, additional vacation pay may be given at the initiative of the organization.

Extended leave is required:

minors;
working disabled people;
teachers, professors.

But even if you are among those who are entitled to a longer rest, not everyone will be able to replace it with money.

Compensation for accumulated leave without dismissal: who is not entitled to?

There is an absolute taboo on replacing paid rest days with money. It concerns certain categories of citizens.

The following do not receive vacation pay:

employees under 18;
pregnant women;
involved in "harmful" and heavy industries;
customs officers and employees in the Ministry of Internal Affairs.

Important! Pregnant women can take their extra leave whenever they want (before the decree, after it).

Money for non-vacation leave without calculation: fine

Cash compensation for vacations less than 28 days is prohibited if the person does not leave work.

Employers sometimes neglect this rule, which entails an administrative penalty in the form of a fine if the inspectors reveal a violation of the Labor Code.

The legal entity (employer) will receive a penalty in the amount of 30,000 rubles. (reason: Code of Administrative Offenses, art. No. 5.27 part 1). Penalty for Gen. director - 1000 - 5000 rubles.

Example. The employee has accumulated exactly 28 vacation days, there are no preferences and additional holidays. Last year he used 21 days. This means that the remaining 7 days can be added to those set this year (28 + 7). Or get money for them when calculating. Without dismissal, for these remaining days, payments are not due and are punishable by fines for the head.

Payments for untaken rest without leaving the position: highlights

The legislative documents regulating relations between an employee and an employer include, first of all, the Russian Labor Code. Basic information on compensation for accumulated vacation days can be found in his articles.

When and how much leave is due?
Art. No. 114 and 115 state that after six months of work, each employee can exercise his right to paid rest. He can be given both 14 days and a whole vacation in advance. In this case, the amount of vacation pay will be calculated not “in advance”, but in accordance with the hours worked.

Important point! Having “went off” the entire vacation “in advance” (earlier than 11 months have passed from the date of employment), the employee may continue to work in this organization, or may quit. In the latter case, the amount of vacation pay for each day, in excess of the prescribed 14, will be withheld from him.

After a year, the duration of the main vacation will be at least 28 days (plus an additional day for some categories).

Calculation of vacation pay and the nuances of reimbursement of untaken vacation days without leaving work
Art. No. 139 regulates the rules for calculating vacation pay (the average salary for the year plus all annual payments are taken into account).

Note! When calculating compensation, the average salary, personal income tax and income tax are also taken into account.

Calculation example

First, you need to add up the total number of payments for the last 12 months (or for the hours worked, if it is less than 12 months).

Secondly, divide the amount received by 12 (or by the number of full months of work).

Then the result of division (average monthly salary) is divided by the accepted average number of days in a month (29, 3). It turns out the average salary for 1 workday.

The resulting number (average salary per day) is multiplied by the number of unused days of additional vacation and the amount of compensation is received.

For example, you have 8 vacation days left. The average salary for the year is 400 thousand rubles. Average daily salary = (400000/12)/29.3=1137.6 rubles. in a day. We multiply this number by 8: 1137.6 * 8 = 9100.8 rubles.

If the employee does not leave work, compensation is calculated and paid on the same day as the salary.

Art. No. 126 fixes the right to compensation. It states that if a person is not fired, a compensation payment is possible only for a period in excess of 28 days of vacation. Otherwise, the employer will be fined.

Important! The payment cannot be claimed by non-leaving employees. This is an act of goodwill, not the responsibility of the boss.

Retirement Compensation
TK, Art. No. 127 provides for compensation for employees who leave the enterprise if they have legal vacation days in stock.

The reasons for the calculation do not matter - after the corresponding order, the employee receives all the money due to him, labor and a certificate of average salary.

The payment includes:

unpaid wages;
premium;
money for untaken vacation;
severance pay (optional).

If on the day of dismissal the employee does not receive compensation for all days of unused rest, the employer will face unpleasant consequences.

Interest will accrue for each day of delay in payment at the rate of 1/300 of the refinancing rate.
It is possible to pay moral damages to an employee (see: Art. No. 237 of the Russian Labor Code). Appointed by the court or established by mutual agreement.
Fine (Art. No. 237 of the Labor Code, Art. 5.27 of the Code of Administrative Offenses of the Russian Federation).

How to get money instead of rest?

"Vacation" schedule does not always coincide with the wishes and capabilities of the workers. Therefore, people either use only a part, for example, 10 days, or completely postpone the planned vacation. The question arises: how to achieve compensation for this unused period of time without quitting?

Money for unused additional leave without dismissal

Registration procedure

The first step is submitting an application. It is written in any form (or according to the template adopted at the enterprise) in the name of the head.

Indicate your details in the application:

FULL NAME.,
position,
organization (in full, without abbreviations),
number of days for which you want to receive compensation payments.

Don't forget to sign and date at the bottom.

Important! As mentioned above, it depends only on the leader whether they will pay you compensation or offer you, finally, to rest.

The next step is to register the application in the accounting book, after which the employer will transfer it to the accounting department to calculate the amount paid. Then the leader will issue an order. You will need to carefully read it, check the indicated amount with your own calculations, and only then sign.

Thus, the further course of action will depend on the will of the leader. He can even go to meet the employee and pay him for all the untaken days of the main 28-day vacation without dismissal, which is a violation of the law.

It is the task of the personnel department to monitor the timely use of the main vacation by employees.

Legal compensation for vacation: conditions for receiving without dismissal and upon dismissal

Compensation is due to the employee under the following conditions:

he has not used his vacation right for all his working years;
the employee was not able to rest over the past year for one or another important reason;
he leaves on his own initiative, and the vacation remained unused in whole or in part;
the term of the contract has expired, but the right to leave has not been exercised;
completed seasonal work under the contract;
downsizing, liquidation of the enterprise;
the employee worked part-time;
dismissal at the initiative of the head for violations.

Important! If during the calculation of compensation for additional / extended leave for the billing period the salary increased, the calculated amount is indexed by the increase factor.

List of related legislative sources

TK, articles:

№114-115, 116;
No. 122, part 1 and art. No. 124 h. 4;
№126 -127;
№ 139;
№237.

Letters of Rostrud of 2007 No. 473-6 - 0 of March 1 and further for No. 1921-6 of June 8.

In what cases is vacation compensation provided without dismissal?

According to the Labor Code, each employee who managed to work in the company for 1 year is entitled to at least 28 days of paid leave annually. But in practice, few of the workers, especially in medium and large firms, manage to take all 28 days off in a year. There can be many reasons: there was no desire, the manager did not let go due to the high workload, etc. For all possible reasons, the consequences are the same.

Art. 126 of the Labor Code of the Russian Federation allows the company to pay monetary compensation instead of vacation days that the employee does not want to use.

IMPORTANT! In Art. 126 of the Labor Code of the Russian Federation enshrines the right of the company's management, and not the obligation, therefore, the final decision on the issue in any case will remain with the organization.

However, the company does not always have the right to meet the needs of an employee who wants to receive money in return for certain vacation days. The Labor Code of the Russian Federation establishes a special list of persons who must be granted exactly leave, and not compensation replacing it. Such persons include (Article 126 of the Labor Code of the Russian Federation):

pregnant women;
minors (under 18 years of age);
persons who work in conditions considered harmful or dangerous;
employees who were exposed to radiation as a result of the accident at the Chernobyl nuclear power plant (letter of the Ministry of Labor of the Russian Federation dated March 26, 2014 No. 13-7 / V-234).

NOTE! For persons working in harmful or dangerous conditions, one exception has been established: only the minimum additional leave, which is 7 days, cannot be replaced by a cash payment. This means that if, for example, an employee is entitled by law to 10 days of additional leave, then only instead of 3 days of such leave, money can be paid.

If the employee does not fall into any of the above categories, then the company may, at his request, replace the vacation with a cash payment.

But the following is important here: you can pay money only instead of those days that exceed the 28 days of vacation due to the employee per year. This rule applies to vacation for each year separately. Non-holiday parts of vacations for different years in the amount of not more than 28 days are not summed up for the purpose of calculating compensation.

Similar to the above is the situation when an employee decided to quit without taking his vacation to the end. Can he expect compensation in this case?

For more details, see the article .

Example

The employee during 2017 did not take advantage of the vacation, he had 28 non-vacation days left. A similar situation repeated itself in 2018. Neither in 2017 nor in 2018 did the employee's total vacation days exceed (calculated separately for each year) 28 days. Therefore, the employee cannot count on replacing the 2017 vacation with a cash payment.

The question arises: in what cases, then, can one claim compensation for vacation left over from past years of work in the company? Only if the employee is entitled to extended or additional leave (for example, working disabled people, etc.).

IMPORTANT! Even if the employer company is not obliged to provide increased leave to the employee due to the direct requirements of the Labor Code of the Russian Federation, it has the right to do it on its own by fixing such leave in the local regulatory legal act (for example, after reaching a certain number of years of work experience in the company, the employee’s leave is increased by some number of days).

How is compensation for leave without dismissal calculated in 2018?

The Labor Code of the Russian Federation does not indicate what specific amount of compensation the company must pay to the employee for each day of non-vacation leave, but establishes a calculation methodology.

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

To urgent departure = To deputy days . × SRHR,

To urgent departure - the amount of monetary compensation;

To deputy days . - the number of vacation days, instead of which the money will be paid;

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

The greatest difficulty in practice is the calculation for the purpose of this compensation of the average earnings of an employee per day. It is determined by the formula:

SRZP \u003d ZP accrued. / To account days,

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

To account.days - the number of days (calendar) that are taken into account when calculating the average salary of an employee for 1 working day.

At the same time, the number of days that are involved in the calculation of the average daily salary of an employee, for example, for 2018, is calculated differently for full and part-time months of work:

if the months have been fully worked out, then To accounting days. taken equal to the number of months of work multiplied by 29.3 (the average number of calendar days in a month);
if some months of 2018 are not fully worked out, then they are taken in proportion (the ratio of the number of days in a month during which the employee actually performed his official duties to the total number of days in such a month). And then such a proportion for each incompletely worked month is multiplied, as in the case of a full month, by 29.3.

Tax consequences of paying compensation for leave without dismissal

Cash payments instead of unused vacation days are, of course, payments related to the existence of an employment relationship between the company and the specialist.

As a general rule, all payments from an employer to an employee are subject to personal income tax. The Tax Code of the Russian Federation contains special exceptions in this part: a list of payments not subject to personal income tax. Considered compensations are not named among them. Consequently, personal income tax will have to be charged (paragraphs 6, 7, clause 3, article 217 of the Tax Code of the Russian Federation).

In addition, the amount of compensation to working employees for unused vacation days should be credited with the corresponding amount of insurance premiums (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation, clause 2, clause 1, article 20.2 of Law No. 125-FZ).

But with the income tax, the situation is better: the amount of such compensation can be taken into account in expenses, since this is provided for in paragraph 8 of Art. 255 of the Tax Code of the Russian Federation. However, it should be borne in mind that only part of the annual paid leave that exceeds 28 calendar days can be taken into account in expenses (letters of the Ministry of Finance of the Russian Federation dated January 24, 2014 No. 03-03-07 / 2516, dated November 01, 2013 No. /46713).

Replacing vacation with cash compensation

Along with understanding the methodology for calculating the amount of cash compensation in lieu of vacation, as well as the tax consequences of paying it, the company must be clear about the main steps that need to be taken in order to pay such compensation to an employee.

Often, employees take off the rest of the vacation and quit immediately after it.

See more about this in Art. .

To begin with, it is necessary for the employee to apply to the employer with the appropriate application.

After the application is received, the company's management must decide whether to provide compensation or not.

If it was decided to replace the unused vacation with a certain amount of money, then the organization should then form the appropriate order in any form.

IMPORTANT! Such an order must necessarily contain information about the employee, the number of vacation days that the employer is going to compensate with money, as well as a reference to the basis for paying such compensation (the corresponding application of the employee).

Next, you should not forget to reflect the fact of replacing unused vacation days with a cash payment in the employee's personal card (form No. T-2). In particular, in section VIII "Vacation" of such a card, it is necessary to indicate the basis (for example, additional leave) for providing compensation, as well as refer to the order drawn up by the manager for this employee.

After that, the fact of replacing the vacation with a cash payment must be recorded in the vacation schedule in order to prevent confusion in the future. In the schedule, as a note (column 10), you need to indicate how many days were compensated with money, and also provide details of the order of the head

For more information on how to create such a vacation schedule, see the article .

How to write an application for compensation for unused vacation?

An employee who wishes to receive a certain amount of money instead of unused vacation may have questions, in particular, regarding the application for such compensation. How to compose it? Are there any statutory application requirements?

Neither the Labor Code of the Russian Federation, nor the Russian accounting legislation imposes special requirements on the employee's application. It is only important that such a statement be written in the name of the head of the organization. The rest, including the form and content of the application, can be anything at the discretion of the employee.

You can find a completed application form for leave compensation on our website.

Compensation for layoffs in 2018

A special situation arises if the company cuts staff and lays off workers. In this case, the dismissed employees are supposed to pay compensation upon reduction - in 2017 it includes severance pay, including compensation for non-vacation leave.

NOTE! In the event of dismissal due to staff reduction, it is impossible to deduct vacation pay paid in advance from the employee (part 2 of article 137, subparagraph 2 of part 1 of article 81 of the Labor Code of the Russian Federation).

Results

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

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

The Constitution of the Russian Federation guarantees every worker the right to leave, during which the employee retains his position and workplace. In addition, rest days are paid by the employer. And compensation can be issued for unused vacation without dismissal. It is calculated based on the average salary of an employee for the past year.

What is a vacation?

After 6 months of continuous work in one place, the employee has the right to leave. After 11 months, the employer must provide the employee with paid rest. Subsequently, the employees of the team go on vacation in accordance with the schedule approved by the organization no later than 2 weeks before the new year.

This article will discuss the vacation pay calculator.

Standard option

Labor legislation guarantees a standard vacation of 28 days. Representatives of some professions are entitled to longer rest, for example, teachers may not go to work for 45 or even 56 days. In addition, employees working under special conditions receive additional leave.

A person has the opportunity to take these days as a whole (4 weeks at once) or divide them into parts, at least 2 weeks each.

According to the legislation of Russia, an employee cannot be granted leave for 2 years in a row. Including without annual rest, minor citizens, that is, under 18 years of age, and citizens engaged in hazardous work have no right to work. However, the person himself can work as much as he likes, as long as the endurance of his body allows it.

Then he is entitled to compensation for unused vacation without dismissal.

How is unused vacation formed?

In the event that an employee cannot fully use the rest planned according to the schedule due to life circumstances. Then the transfer or extension of these days is allowed.

Reasons for extending or postponing vacation:

Illness of an employee during rest. This circumstance must be documented by means of a sick leave, which means that an official appeal to the medical center will be required. institution.
If the vacation time coincided with the performance by the employee of any state duties, for the performance of which, according to the law, the employer is obliged to release him from work.
In other cases provided by law.

Employee rights

The term for postponing or extending rest in the cases listed above is determined by the head of the organization after prior agreement with the employee.

If the notification of the employee about this happened later than the due date, or if the vacation pay was transferred out of time, the employee has the right to demand that the rest be postponed to some other time. And the management must satisfy the legitimate demand of the employee.

If the absence of a person can adversely affect the production process of the organization, the Labor Code of the Russian Federation allows you to transfer the vacation to the next year. The employee must give his consent to this, and these days must be used no later than the next year.

According to production needs, having previously obtained the consent of the employee, the management can recall him from vacation. An employee can use the unused part of the annual vacation later in the current year or transfer it to the next year, and it will be added to future vacation.

The Labor Code of the Russian Federation prohibits managers from not providing their employees with the required vacation days. In practice, parts that are not taken off are forgotten and freeze.

Labor Code on leave, which was not used in 2016-2017.

For some time now, rumors have been constantly circulating that unused vacations will no longer be compensated, and days that were not used will simply be burned. Is this true?

There was a period when it was allowed to replace vacation with monetary compensation at any time. But after Russia joined the ILO convention, the maximum period without rest became 2 years. When the convention was put into effect, some journalists made an inaccuracy that vacation days that were not used would burn out in 2017. However, the law does not provide for this. As before, compensation for unused vacation without dismissal is issued.

Cash compensation upon dismissal for vacation that was not used

Financial compensation for the inconvenience and deprivation caused, this is what is meant by compensation for rest that was not used.

There are explanations in Russian legislation.

Art. 126 and 127 of the Labor Code of the Russian Federation allow the replacement of the unused right to rest for monetary compensation, but with some restrictions.

Most often, the question of compensation for vacation that was not used arises when an employee is dismissed. According to the labor legislation of the Russian Federation, in the event of a termination of the employment contract, the employee must be paid compensation for all unused rest days.

Leave instead of compensation

Given the desire of the dismissed employee, at his request, he will be granted leave instead of monetary compensation, followed by dismissal. The day of dismissal will coincide with the last day of rest. This option is allowed in the event that the employment contract with the employee is terminated not due to his guilty actions.

In material terms, the dismissed person does not win or lose anything, since the calculation of the required vacation pay and compensation for non-vacation days is the same. The employee only receives a legal reason to be absent from the workplace and a delayed entry in the work book about dismissal.

Cash compensation for unrealized rest days without dismissal is possible, but with some restrictions.

Compensation without dismissal for vacation that was not used

The monetary compensation of unspent days is devoted to Art. 126 of the Labor Code of Russia. And it says the following: the annual paid vacation can be replaced at the request of the employee, submitted in writing, but only that part of the annual vacation that exceeds the prescribed 28 days. When several holidays are added together or postponed, the part of each exceeding 28 days, or any number of days from this part, is compensated. Is it possible to work without vacation? Yes, but not more than two years.

The foregoing allows us to draw certain conclusions:

Only those days of rest that go beyond the standard vacation of 28 days are subject to compensation. That is, if the employee has 28 days, then there can be no talk of any compensation. The employee must take a walk. And they can only compensate for unused days upon dismissal.
When summing up several vacations, but if each of them is also 28 days long or this is part of the prescribed 28 days, it is not supposed to compensate for unspent days.
Holidays longer than 28 days may be partially reimbursed in cash. For example, a teacher has 45 days of rest, so he must rest for the prescribed days (28 days), and the remaining 17 (the difference between the standard and pedagogical types) can be paid for in cash if the employee wishes. It is also possible to compensate for part of these 17 days.
Compensation payments for vacation days over 28 days that were not used are made only with the consent of the employee and at his request.

Who is not entitled to compensation?

pregnant women;
minors;
working in working conditions that are unfavorable.

How is compensation for unused vacation without dismissal calculated?

A very important aspect in the issue under consideration of compensation for non-vacation days, affecting the material side of the relationship between the employer and the employee, is the issue of calculation. In order to correctly calculate compensation for non-vacation days and for days exceeding the standard rest, or upon dismissal, you should find out the average salary of an employee for one day. The calculation is made on the basis of the employee's income received in the last 12 months. Detailed rules for calculating the average salary are reflected in the regulation No. No. 922. This is a kind of vacation pay calculator.

To determine the average daily earnings of an employee, it is necessary to divide his annual income by 12, and divide the figure that will be received by 29.3. And then it turns out that the average daily earnings will be: D / 12 / 29.3. In this formula, D is the employee's earnings for the year, 12 is the number of months in a year, 29.3 is a value that represents the average number of days in a month. If an employee works for an incomplete month, for example, if he was on sick leave, a clarifying formula is used to calculate the average daily earnings: D / (29.3 * Mn + Mn), where Mn is the number of months fully worked by the employee, and Mn is the number of days in incomplete months.

For example, if an employee worked for a full 10 months, and in the remaining 2 he was sick for 2 weeks. Then his average daily earnings, taking into account the number of days of unused vacation, will be: 240,000 / (29.3 * 10 + 30) \u003d 743.03 rubles.

After the average daily earnings have been determined, it will only be necessary to multiply the resulting amount by the number of days of vacation that was not used, and as a result, get the amount of compensation that must be paid to the employee for unused days.

How to use the sample and write an application for compensation for vacation that was not used?

Compensation payments, as mentioned above, are made only at the request of the employee. Is there a special form for writing such a document?

A universal form has not been developed for writing paper for compensation. It is legally allowed to write an application for the payment of monetary compensation for unused labor leave in any form addressed to the head of the organization.

Approximately the form of writing is as follows: in the upper right corner the name of the organization in which the citizen works, the surname, name, patronymic of the head to whom the employee's application is addressed are indicated. Below, the employee indicates his data: position, full name, personnel number, division. Then a little lower and in the center of the sheet is written the word: “Statement”. And then, from a new paragraph, the employee sets out his request for compensation for vacation that was not used.

The text must also contain data:

the period or year of work when the leave was granted;
additional or main view;
the number of unused rest days for which the employee would like to be compensated.

The application is submitted to the secretariat of the head with a mandatory mark of acceptance of the document.

Order to pay compensation for unused vacation without dismissal

The head of the enterprise must issue an order for material payment of compensation, since orders are not regulated, it is issued in an arbitrary form.

However, it must contain the following:

position, full details of the employee;
the reason for the accrual;
boss approval;
the amount of accrual with the payment period.

The document must be signed without fail by the head of the organization and the person to whom the payments are assigned. In the absence of one of the signatures, the order is considered invalid.

Deadlines for payment of compensation without dismissal for vacation that was not used

Each enterprise has regulated days of advance payment and wages. As a rule, payments of material compensation for the period of vacation, while maintaining the place of work, are made on the day of salary at the enterprise.

About taxes

How are taxes paid on compensation for unused vacation?

The tax base when paying compensation is calculated taking into account the days of unused rest. The full number of days (at least 28) will be if the employee has worked for 11 months. In other cases, these days are calculated based on the number of months worked.

The tax base consists of a personal income tax, which is 13%, as well as the following mandatory contributions:

in the FIU.
To the Social Security Fund.
Contribution to the CHI Fund.
In the territorial funds of compulsory medical insurance.

Deductions and deductions are made when calculating compensation for unused vacation for all specified items. Contributions for compulsory social insurance against accidents at work are not charged.

In the Labor Code of the Russian Federation, for all working citizens, the right to rest is prescribed, which includes, in addition to weekends and holidays, the mandatory provision of the next vacation. Under certain circumstances, as a result of which the employee cannot always exercise his right, there is an accumulation of unused vacation days. They can be taken off later in agreement with the management or demand monetary compensation.

AT 114 article of the Labor Code of the Russian Federation the right of any working citizen to annual leave, which is paid on the basis of average earnings, is determined. The duration of the basic annual rest is equal to 28 calendar days ( Article 115 of the Labor Code of the Russian Federation). For certain categories of employees, the time of annual leave may be increased in accordance with federal and regional laws.

When performing work with harmful and difficult working conditions, an additional minimum number of days in the amount of 7 to the main vacation is assumed ( 117 article of the Labor Code of the Russian Federation).
Persons with an irregular day of stay at work are added 3 days ( Article 119 of the Labor Code of the Russian Federation).
Citizens working in the Far North are entitled to a 24-day increase in basic leave. For persons working in conditions equated to the Far North, the annual rest is supplemented by another 16 calendar days and amounts to 44 days ( 321 article of the Labor Code of the Russian Federation).
Rely additional days for teachers, doctors, researchers, civil servants.

If there are additional days of annual rest, it is possible to replace them with monetary compensation if this condition is present in the provisions of the collective agreement.

Important! If holidays fall during the vacation, they are not included in the annual rest and are not subject to payment.

Where does non-holiday leave come from?

Each company has a vacation schedule for the coming year. It is approved by the management and agreed with the trade union body, if there is one in the organization. This must be done no later than 2 weeks before the start of the year ( Article 123 of the Labor Code of the Russian Federation).

Despite the approved schedule, there are situations when an employee cannot fully use the next days of rest. According to 124 article of the Labor Code of the Russian Federation Vacation days may be postponed for the following reasons:

Due to illness while on vacation. If there is a certificate of temporary disability, the vacation can be extended immediately, or it can be transferred at the request of the employee to another time convenient for him.
When performing state duties that cannot be transferred to another term.
Calling an employee to work for an urgent task. The absence of a particular worker can adversely affect the entire production process under certain circumstances. In this case, it is imperative to obtain the consent of the employee in case of early recall from vacation.
If the required vacation funds were not accrued or the employee was warned about the start of the vacation less than 14 days in advance, he has the right to refuse such a vacation.

Often, leave by mutual agreement of the employee and management is not provided in full. By 125 article of the Labor Code of the Russian Federation possible division of the next annual holiday. At the same time, the employee must take at least 2 weeks off during the first part of the vacation. The second part can be taken by agreement at least one day. As a rule, it remains not all used by the employee.

It is prohibited by law not to provide regular vacation days for more than 2 years in a row.

Early recall from vacation is prohibited for the following categories of employees:

underage employees;
pregnant women;
workers employed in hazardous industries.

Vacation compensation

Unused vacation days can either be added to the next annual vacation or receive compensation for them. The remaining vacation days do not burn out and do not disappear.

Compensation is issued under 2 circumstances:

the employee is not a minor citizen, a pregnant employee or a person working in hazardous working conditions;
when the main vacation is exceeded by more than 28 days.

Algorithm for receiving compensation for unused vacation:

Step 1. The employee has the right to write an application to the management for compensation for unused vacation days. It is necessary to adhere to certain rules for compiling business papers, to which such a statement also applies.

The heading indicates whose name the document is addressed to and the position that this person occupies. Next, it should be noted from whom the paper is drawn up and enter the name of the department where this employee is listed. The name of the document is entered - “Statement”, after which a period should not be put.

The text of the application sets out a request for compensation, indicates the period of unused vacation, its type (main or additional) and the number of days for which compensation should be calculated. The application must contain a signature and date of issue.

Step 2 If the management does not object, then a resolution is affixed to the application. At the first stage, it must be agreed with the head of the unit or department, the head of the personnel department and the chief accountant for the availability of funds in the organization. Then the document is sent for signature to the general director, who agrees to include this employee in the order for the enterprise.

Step 3 On the basis of the decision taken, an order is issued for the enterprise, which is necessarily assigned the appropriate number. The date and place of its execution is affixed. Usually the order consists of 2 parts. The first part repeats the text of the application to replace a certain number of vacation days for a specific employee with compensation payments. In the 2nd part, an order is given to the accounting department of the enterprise to calculate and pay the money due. The employee must put his signature on familiarizing him with the order.

Step 4 The accountant calculates compensation, from which all due deductions to budget and extra-budgetary funds occur. The cash is then paid to the employee. Payment is made on the next day of salary or accrued advance.

Compensation calculation

According to Article 114 of the Labor Code of the Russian Federation, in addition to the right to rest, each employee receives compensation for this rest based on average earnings.

It is required to calculate the average earnings. For this, the following formula is used ( 139 article of the Labor Code of the Russian Federation):

Sz \u003d ZPg / 12 / Kd,

where ZPg is the salary accrued for the previous year to the employee;

Kd - the average number of days in a month (29.3 days).

The amount of average earnings includes all payments provided for by this wage system, according to which the employee is registered (Government Decree No. 922 of 12/24/2007). Not included in the calculation:

payments of a social nature: material assistance, payment for food or travel;
sick leave;
paid holiday;
time spent in idle time;
exemption from work with full or partial pay.

Compensation for unscheduled vacation is calculated.

Ko \u003d Sz * Kno,

where Cz - average daily earnings;

Kno - the number of vacation days that the employee has left.

Personal income tax is calculated from the amount of compensation.

H \u003d Ko * 13% / 100%

The amount to be paid out will be:

Kr \u003d Ko - H

From the remaining amount, transfers are made to off-budget funds.

Important! All due deductions are made from compensation payments. For example, alimony due.

Example. The annual accruals of an employee are 470 thousand rubles. The amount of non-holiday leave is 11 days.

Cz \u003d 470,000 rubles / 12 months / 29.3 days \u003d 1336.75 rubles

After writing an application for compensation and issuing an order, the amount is charged, which will be:

Ko = 1336.75 rubles * 11 days = 14704.25 rubles

Calculate VAT:

H \u003d 14704.25 rubles * 13% / 100% \u003d 1911.55 rubles

The compensation amount is:

Kr \u003d 14704.25 - 1911.55 \u003d 12792.70 rubles

It should be remembered that from the amount received, transfers to extra-budgetary funds should be made by the accounting department of the enterprise.

Important! Since 2017, when receiving a 2-NDFL certificate, an employee can find the income code 2013 in it, which corresponds to the amount of compensation for unused vacation.

Retirement leave compensation

AT 127 article of the Labor Code of the Russian Federation there is an indication of the exercise of the right to leave, which the employee did not have time to use before dismissal. It should be borne in mind that the working year for each employee begins from the moment he is hired by the enterprise. If an employee decides to receive all the remaining vacation days, then he must write an application for the use of non-vacation leave.

Calculation of the required vacation days (calendar days)

The number of vacation days required is calculated according to the formula in proportion to the months worked:

From \u003d Op / 12 * M \u003d 2.33 * M,

where Op - the number of vacation days set for the year (28);

Example. The employee worked at the enterprise for about 13 months. During this time he is entitled to:

From = 28 / 12 * 131 = 30.33

If a fractional number is obtained when calculating the amount of vacation days, then rounding is done in favor of the employee in accordance with the official letter of the Ministry of Health and Social Development of the Russian Federation No. 4334-17 dated 07/12/2005. For example, if the number 30.33 is received in calculations, it is rounded up to 31 days.

Calculation of the required vacation days (working days)

Sometimes it is necessary to determine the number of vacation days on the basis of not calendar, but working days.

From \u003d Op / 12 * M \u003d 2 * M,

where Op is the number of vacation days based on the working days set for the year (24);

M is the number of months actually worked.

This calculation is made for the following categories of workers:

when drawing up an agreement with an employee for a period of less than 2 months;
when registering citizens for seasonal work.

The law prohibits working without vacation, receiving a cash equivalent instead of the prescribed vacation once a year. But this does not mean that there are no options for receiving compensation for unused vacation. Not only do they exist, but they are quite legal and can be used in situations permitted by law.

Under what conditions will vacation pay be paid?

Any employee is entitled to annual paid leave (Article 114 of the Labor Code of the Russian Federation). The duration of the main vacation is 28 calendar days. There is also an additional vacation, which is provided:

in the conditions of the Far North and regions equated to them;
in harmful and dangerous working conditions;
in special conditions, with irregular working hours, etc.

If there are doubts about whether it is possible to receive compensation for unused vacation, then by referring to the Labor Code, you can understand that the answer is unambiguously affirmative.

An equivalent for a rest not taken can be assigned if:

the employee leaves;
the rest due to him exceeds 28 calendar days (Article 126 of the Labor Code of the Russian Federation).

When leaving, the employee is entitled to receive benefits for all days of earned rest. The amount of compensation is calculated based on the number of vacation days and average earnings for the last year.

The second case in which compensation is possible is a vacation of more than 28 days. Then for all additional days or part of them, a monetary equivalent is charged. For example, if a vacation of 34 days is required, then you need to use 28 of them for vacation, and receive compensation for the remaining 6 days.

However, the law does not oblige the employer to strictly follow this rule. The employer has the right not to pay additional vacation days, but to demand their use for rest.

Please note! The rule does not apply to pregnant women, workers under 18 years of age, workers employed in hazardous and hazardous industries. They must use the additional leave for its intended purpose.

Why is vacation postponed?

The legislator has stipulated the occurrence of situations during the holidays, when the annual leave must be interrupted or granted at another time. Such cases are:

postponement of leave due to sick leave;
the need to fulfill public duties, for the period of which, according to the law, exemption from work is given;
in other cases.

Non-payment of vacation pay, notification of the grant of vacation less than 14 days before its start also become the basis for postponing the vacation to another period agreed with the employee.

If the production process requires the presence of an employee and his going on vacation paralyzes the activities of the organization, with the consent of the employee, the vacation is also postponed to another period of time. However, it must be used within the year following the year of issue. That is, work for 2 years without vacation is permissible.

Therefore, if you need to find out whether the replacement of vacation with monetary compensation is allowed in case of its transfer, remember that in this case the legislator says “no” (Article 124 of the Labor Code of the Russian Federation).

Employees under the age of 18, as well as those employed in hazardous and hazardous industries, must be granted annual leave, transfers are not allowed.

Use of leave before dismissal

According to Article 127 of the Labor Code of the Russian Federation, when intending to terminate the contract, the employee can take the leave due to him, followed by dismissal of his own free will. They write a statement indicating the date of dismissal, which should be the last day of vacation. If the term of the employment contract has expired, the employee has the right to use the prescribed vacation before dismissal and the date of termination of the contract will also be the last day of the vacation.

This date may not coincide with the previously set date for the end of the employment contract. If a vacation is taken by an employee who wrote a letter of resignation of his own free will, he has the right to change his mind, withdraw the letter of resignation before the start of the vacation. If another employee is hired to take his place, then the withdrawal of the application for dismissal is not allowed (Article 127 of the Labor Code of the Russian Federation).

How to get cash coverage

As mentioned above, if the employee is not sure whether it is possible to replace the leave of monetary compensation in 2019, you should seek clarification from the article of the law. The rule stipulates that compensation is paid only upon dismissal, for all the required vacation days, or if non-basic days are not used. To get it, you need to do the following:

Submit a free form application. If there is a special form form - on the form. The "header" of the application indicates the position of the person who will approve the application, and his full name. Next is the name of the applicant.
The name of the document is "statement".
Directly the text, which is a request to replace vacation days with a monetary equivalent. Indicate the circumstances under which additional leave was given, its duration and refer to Article 126 of the Labor Code of the Russian Federation on the right to receive compensation.
Date and handwritten signature.

After 10 days or on the date of the next issue of wages accepted at the enterprise, the payment must be issued to the applicant. The main vacation is not allowed to be replaced by compensation. This is a violation of the law and the guilty person is brought to administrative responsibility in the form of a large fine. The dilemma of whether it is possible to take compensation for unused vacation, if it is not the main one, without imposing a penalty on the employer, suggests the answer: yes, you can.

For vacation compensation before dismissal, see the video:

Upon dismissal, the employee is required to pay compensation for all vacation days. If it has not been provided within two years, then for two years.

If the employee does not have the right to receive additional leave, then he does not have the right to compensation for vacation days, for example, not used for 2 years and, accordingly, doubled.

How to take a vacation not all at once

According to the Labor Code of the Russian Federation, the division of vacation into parts is possible upon agreement with the employer. At the same time, one of the parts should not be less than 14 calendar days (Article 125 of the Labor Code of the Russian Federation). The remaining days can be taken in any proportion. In particular, twice for 7 days, twice for 5 days and 4 days, and so on.

The expert answers questions in the comments to the article