Is it possible to replace additional leave with monetary compensation? Application for compensation for unused vacation: sample

Having considered the issue, we came to the following conclusion:
Cash compensation for additional paid leave can be paid before using the main leave.

Rationale for the conclusion:
Based on parts one and two of Art. 126 of the Labor Code of the Russian Federation, upon written application of the employee, can be replaced monetary compensation part of the annual paid leave exceeding 28 calendar days, or any number of days from this part.
Labor legislation does not establish that compensation for a part of annual leave exceeding 28 calendar days can be paid only after using 28 calendar days of leave for the corresponding working year or only at the end of the corresponding working year. Monetary compensation is a form of exercising the right to additional paid leave. The possibility of exercising such a right begins from the first day of the working year for which paid leave is provided, and when leave is granted for the first year of work - after six months of continuous work (Article 122 of the Labor Code of the Russian Federation).
At the same time, according to general rule additional leave is provided simultaneously with the main leave (part two of Article 120 of the Labor Code of the Russian Federation). At the same time, the law does not prohibit the use of vacation in parts if the employee and the employer have reached an agreement on dividing the vacation (part one of Article 125 of the Labor Code of the Russian Federation).
Thus, payment of monetary compensation for a part of vacation exceeding 28 calendar days before the employee actually uses these 28 calendar days or before the end of the corresponding working year does not lead to a violation of his rights. The corresponding compensation can be paid by the employer at the request of the employee at any time from the beginning of the working year.
Let us only note that the law does not provide for the possibility of granting leave or paying compensation for a working year that has not yet begun (Article 122. 124 of the Labor Code of the Russian Federation).
Please note that part two of Art. 137 of the Labor Code of the Russian Federation among cases when the employer has the right to make deductions from wages, refers to the dismissal of an employee before the end of the working year, for which he has already received annual paid leave, for unworked vacation days, but does not indicate the possibility of deduction for unworked vacation days, compensated by money. Therefore, when providing compensation for additional vacation days that are due for a period of work that has not yet been fully worked by the employee, there is a risk that the employer will not be able to return the part of the compensation that turned out to be overpaid. unused vacation.
Let us also recall that replacing part of the vacation with monetary compensation upon continuation labor relations is a right and not an obligation of the employer (see also letter of Rostrud dated 01.03.2007 N 473-6-0).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Chernova Anastasia

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The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Compensation for additional leave

In addition to the annual 28-day leave guaranteed by domestic legislation, certain categories of personnel of organizations have the right to additional paid leave. Typically, additional days of vacation are given to employees who work in especially unhealthy conditions or in unfavorable climatic zones. Citizens often have a reasonable question: is it possible to replace additional leave with a financial payment? Yes, this is quite real! When an employee does not need extra days of rest, it is permissible to replace additional vacation with monetary compensation, the amount of which is proportional to the number of unused vacation days. Compensation for additional leave is transferred according to the procedure established by law and strictly defined categories of citizens.

Features of compensation for additional leave

The provisions of Article 126 of the Labor Code of the Russian Federation state that if the period of annual paid leave exceeds 28 calendar days, then all additional days over the established period can be replaced by monetary compensation at the request of the employee. To do this, he should write a corresponding application addressed to the head of the organization in which he works. However, some categories of workers still cannot replace additional vacation days with financial compensation. These include:

• Women in a state of pregnancy.
• Minor employees (under 18 years of age).
• Employees employed in particularly hazardous industries or whose activities involve a potential danger to life and health (but they can still receive financial compensation for unused vacation upon dismissal).

An order (sample) to replace additional leave with monetary compensation is drawn up by the head of the organization in any form and an application from the employee is attached to it. The employee must read the order and sign for it. A note on the provision of compensation instead of additional leave is entered into the employee’s personal card and into the vacation schedule, also on the basis of the relevant order. The period for payment of compensation for additional leave is not fixed - it is paid to the employee on the established day of payment of wages.

The period for payment of compensation for additional leave is not fixed - it is paid to the employee on the established day of payment of wages.

Reflection of compensation for additional leave in tax accounting

Article 255 of the Tax Code of the Russian Federation, according to which income tax is calculated, directly indicates that the amount of material compensation for additional days of vacation, paid in accordance with labor legislation, is included in the organization’s expenses for paying employees. However, one should take into account the fact that the employee’s retained salary during vacation and monetary compensation for additional vacation are different types labor costs. Accordingly, the amount of compensation for additional leave cannot be written off from reserve funds. which are included in the upcoming costs of paying for basic vacations. The amount of monetary compensation for additional leave can be included in the organization’s expense items only in two situations:

• The actual payment of compensation to the employee through the organization's cash desk.
• Calculation of payments using the established accrual method.

According to the instructions of the Ministry of Finance of the Russian Federation, expenses for material compensation for additional vacation are taken into account strictly in the period to which they directly relate, in proportion to the vacation days falling on the corresponding reporting period. Important point: upon compensation additional days vacations, the number of which exceeds the limit established by law, the corresponding amounts are not taken into account in expenses! Cash compensation for additional vacation days is subject to personal income tax, like other types of employee income. Insurance premiums and contributions for injuries are also assessed on the amount of compensation.

Cash compensation for additional leave

Question: In the organization, the production process does not allow all employees to take all the basic and additional vacations each year. Is it possible to receive monetary compensation for additional leave(annually or one-time)?

Unless otherwise provided by specialized regulations, it is possible to apply Art. 126 Labor Code of the Russian Federation. At the same time, you should remember the limitation: it is not allowed to replace with monetary compensation annual basic paid leave and annual additional paid leave for pregnant women and employees under the age of 18, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous conditions labor, for work in appropriate conditions (with the exception of payment of monetary compensation for unused vacation upon dismissal). However, in most cases, making such a replacement (both last year, and one-time) does not allow either the employee’s belonging to one of the listed categories, or a direct indication in a specialized regulatory act. For example, clause 2 of the Rules for providing customs officers with Russian Federation additional leave for performance job responsibilities in harmful conditions, approved Decree of the Government of the Russian Federation dated February 15, 1998 N 189 does not allow the replacement of additional leave with monetary compensation. Such payment is possible only upon dismissal of an employee customs authority. This provision also applies to “Chernobyl” workers, for whom Resolution of the Government of the Russian Federation of March 3, 2007 N 136 does not provide for the replacement of annual additional leave with monetary compensation.

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Article 116 of the Labor Code of the Russian Federation gives employers the opportunity to independently establish additional leaves for employees, taking into account production and financial capabilities (unless otherwise provided by the Labor Code of the Russian Federation and other federal laws). The corresponding condition can be included in a collective agreement or a local regulatory act, which is adopted taking into account the opinion of the elected body of the primary trade union organization. For example, the above list of categories of workers entitled to additional leave includes workers and employees who have worked in the timber industry and forestry for at least 11 months. Paragraph 4 of the Resolution of the Council of Ministers of the USSR dated November 13, 1979 N 1014, which has not been canceled to this day, “On approval of the Regulations on the working conditions of workers and employees engaged in work in the timber industry and forestry” (as amended on August 4, 2010) provides for the provision of after Every 3 years of continuous work in the specified industry, additional leave of 24 working days. In addition, until 2010, the rule in para. 2 clause 5 of the said Regulations, according to which monetary compensation for additional leave provided for 3 years of continuous work was paid upon dismissal only to those who had worked for a full 3 years in professions and positions giving the right to such leave. However, by the Decision of the Supreme Court of the Russian Federation dated 08/04/2010 N GKPI10-545, this paragraph was declared invalid, since labor legislation does not provide for the provision of additional leave for continuous work experience at one enterprise or in one industry. Therefore, if the Labor Code of the Russian Federation or federal law The provision of additional leave for this category of employees is not established; this can be done by employers on the basis of an agreement or independently, taking into account the production and financial capabilities of the organization. Such an act in the forest industry was the Industry Agreement on the forestry complex of the Russian Federation for 2009 - 2011, approved. All-Russian industry association of employers “Union of Timber Industrialists and Timber Exporters of Russia”, Trade Union of Forestry Workers of the Russian Federation, which in clause 2.3.2 provides for the provision of additional paid leave of 28 calendar days for every 3 years of continuous work in the forestry industry and forestry.

Also, as an example, we can cite the Federal Industry Agreement on Organizations of the Ministry of Sports, Tourism and Youth Policy of the Russian Federation for 2009 - 2011, approved. Ministry of Sports and Tourism of Russia, Trade Union of Workers physical culture, Sports and Tourism of the Russian Federation 10/08/2009, valid until 12/31/2011. Clause 3.13 of this Agreement provides for the provision of annual additional paid leave to athletes and coaches, the duration of which is determined collective agreements, local regulations, employment contracts, but must be at least 4 calendar days.

Standard provisions on the conditions for granting basic and additional leave for civil servants are duplicated in clause 2.10 of the Industry Agreement between the Ministry of the Russian Federation for Civil Defense, emergency situations and liquidation of consequences natural Disasters and the workers' union government agencies and public services of the Russian Federation for 2010 - 2012, approved. Trade Union of Employees of State Institutions and Public Services of the Russian Federation, Ministry of Emergency Situations of Russia 12/31/2009. Under this Agreement, the total duration of additional long service leave together with the annual basic paid leave for civil servants holding senior and main positions civil service, cannot exceed 45 calendar days, and for civil servants filling civil service positions of other groups - 40 calendar days.

Thus, the right to additional leave and the procedure for its provision and payment are regulated not only by the norms of Chapter. 19 of the Labor Code of the Russian Federation, but also other regulations - federal, adopted at the level of constituent entities of the Russian Federation, and industry agreements. In this case, the specifics of the industry can be decisive. Having thoroughly studied this question, you can avoid financial risks associated with both excessive payment for additional leave and penalties that are imposed when an employer is brought to administrative responsibility for violating labor laws.

Now, having read the article “ Cash compensation for additional leave“, you can easily understand questions on this topic.

Source - Kadrovik.ru magazine

Every worker is guaranteed two basic rights - the right to payment for his work, as well as the right to rest. The latter is expressed in the provision of weekly days off and annual leave.

Annual leave due to all workers is of two types: provided for general principles and those that serve as compensatory additions. Annual paid additional leave, as well as monetary compensation for them, are due to employees of enterprises and firms only in two cases, which will be discussed in detail in this article.

The employee’s right to rest is expressed in providing him with:

• weekly and holiday weekends;
• annual basic and additional leaves.

Annual main leave is the time allotted to each worker for rest while maintaining his place of work, continuous length of service and average earnings. As for additional leave, it can be paid or unpaid. Unpaid additional leave is usually called leave at your own expense (Article 128 of the Labor Code of the Russian Federation).

Whether or not to provide such rest is already the right of the manager. And only certain categories of employees are presented with it at their request without fail. The duration of leave without saving average earnings does not exceed 60 days .

Such leave is provided on a mandatory basis exclusively to working disabled people.

Most workers cannot count on additional leave at their own expense for a period longer than 5 days .

Annual compulsory and paid leave is additional time allotted for rest to an employee performing his labor functions in abnormal, harmful or extreme conditions, during which the latter retains his earnings, continuous experience and place of work.

Read also: Is it possible to pay salary before the due date?

In general, we can say with confidence that such leave is provided only to employees with irregular working hours and hazardous working conditions.

In the first case, it compensates for the absence of mandatory days off, and in the second it acts as compensation for the risks to which the health and life of the worker is exposed when performing his direct duties.

• In Art. 116 of the Labor Code of the Russian Federation contains a list of persons applying for annual additional paid leave. individuals who work in harmful or;
• hazardous conditions
• persons whose working hours exceed the established standards;
• workers whose nature of work is regulated by the government as “special”;

The last two groups of people who are entitled to paid additional leave belong to workers with harmful or dangerous working conditions, so when performing their work functions they experience greater stress and put their health at greater risk than other workers.

Additional rest for persons working in harmful or dangerous conditions. is relied upon if, according to SOUT, their working conditions are classified as second, third or fourth grade. The minimum duration of rest for these workers cannot be less than 1 calendar week(Article 117 of the Labor Code of the Russian Federation).

Bonus rest for the special nature of the work is provided to working individuals on conditions that are separately established by government decree (Article 118 of the Labor Code of the Russian Federation). Paid leave for persons performing their labor functions in irregular conditions working day, is determined based on collective agreement, but it cannot be less than 3 days (Article 119 of the Labor Code of the Russian Federation).

Compensation for unused additional leave upon dismissal

Upon termination labor contract An employee’s right to rest is realized by paying him compensation for all unused vacation time (Article 127 of the Labor Code of the Russian Federation). This rule is unconditional for persons who are employed in harmful and hazardous industries. They cannot agree with the employer to receive compensation instead of additional leave without dismissal, since this is not allowed by Art. 126 Labor Code of the Russian Federation.

But persons working on an irregular schedule, as well as those whose work is special in nature, can still act bypassing the second part of the above article.

Are they compensated for additional leave without dismissal? It’s impossible to say for sure, but there is no rule that would prohibit an employer from doing this.

Analyzing the above, we can note the fact that employees employed in hazardous industries can receive monetary compensation only for 1 unused additional leave, since all of them are required to be used until the moment of dismissal. Individuals with a special character are robots, as well as those work time

who are irregular, can receive compensation for all unused additional leave immediately upon dismissal or agree before this moment with the employer on the implementation of an adequate monetary replacement.

Compensation for fuel and lubricants is due to employees who use personal transport. Read more in the article.

Registration and documents

All types of monetary compensation for unused rest time are made on the basis of a corresponding application from the employee. If a person’s work is harmful or dangerous, then upon dismissal he must submit to the enterprise’s accounting department an application for payment of compensation for the last unused vacation (if he has one).

All other categories of persons entitled to additional paid leave can write such a statement at any time before termination of the employment contract. Dismissal is not a prerequisite, in their case, for receiving financial compensation for leave.

Financial retribution for unused additional rest is paid on the basis of an order from management or an application for dismissal of an employee if he is employed in hazardous work.

For persons whose working hours are irregular, as well as those who perform work of a special nature, such financial compensation is paid solely on the basis of their submitted application for payment.

Calculation of the amount

Calculation of compensation for unused additional vacation is carried out according to the same scheme that is used to calculate the amount of regular vacation payments.

The algorithm of actions is approximately as follows:

• the first thing you need to do is determine the billing period;
• the second is to determine the adjustment coefficient, because an employee’s salary for the reporting period is almost always different;
• third, determine the presence of amounts that are not included in the calculation of average earnings;
• fourth – calculate the amount of average earnings based on the data received;
• fifth, determine the amount of compensation based on the employee’s days of release from work duties and the calculated average earnings.

The billing period for designating the SWP is taken to be 1 calendar year. For example, an employee quits in December 2016 and wants to receive one compensation for his unused additional vacation time. The estimated period in his case will be from March 2014 to November 2016.

If the salary was increased or decreased at least once during the billing period, then it is also necessary to calculate the coefficient of these changes.

Let's give an example. From September 1, 2015, a person’s earnings were increased from 5,000 to 7,000 rubles. The coefficient of change in this case is determined by dividing larger amount Salary for less. It will be equal to 1.4.

After determining the variability number of the average employee's income, you can begin to calculate the average earnings of the person.

In the context of the example under consideration, for 9 months the employee received a salary in the amount of 5,000 rubles, and only during the 3 months preceding the dismissal his earnings were 2,000 rubles. more. 82,500 .

We calculate the average annual income according to this scheme: (5000*9)+(7000*3)*1.4 = Average earnings 233 will be

rubles per day (the amount of earnings 82,500 is divided into 354 days). Having data on average earnings, we can say what the amount of compensation for 1 unused vacation will be for a person working in hazardous conditions. 7 For example, the duration of the established additional rest time is calendar days. The amount of financial compensation will be equal to 1631 ruble

(to calculate it, it is enough to multiply the average daily earnings by the number of vacation days that were not used).

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Continuing to work

Persons who perform their work duties in harmful or life-threatening conditions can receive compensation for unused additional leave only if they quit their job.

Officially, they are prohibited from providing compensation for unused vacation simply upon application or personal request.

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

Under what conditions will holiday compensation 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 additional leave that is provided:
• in the conditions of the Far North and regions equivalent 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 turning to the Labor Code, you can understand that the answer is clearly affirmative.

• The equivalent for untaken rest may be assigned if:
• the rest he is entitled to exceeds 28 calendar days (Article 126 of the Labor Code of the Russian Federation).

Upon resigning, an employee has the right 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, the cash equivalent is charged. For example, if you are entitled to 34 days of vacation, then you need to use 28 of them for rest, 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, or workers employed in hazardous and hazardous industries. They must use the additional leave for its intended purpose.

Why is vacation transfer allowed?

The legislator stipulated the occurrence of situations during vacation when annual leave must be interrupted or provided at a different time. Such cases are:

• transfer of leave due to sick leave;
• the need to perform government duties, during which time exemption from work is granted by law;
• in other cases.

Non-payment of vacation pay, notification of vacation less than 14 days before its start also becomes the basis for transferring 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 provision. That is, working for 2 years without vacation is acceptable.

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

Workers who are under 18 years of age, as well as those employed in hazardous and hazardous industries, must be granted leave annually; transfers are not allowed.

Use of vacation before dismissal

According to Article 127 of the Labor Code of the Russian Federation, when planning to terminate the contract, an employee can take the leave due to him with subsequent dismissal according to at 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 allotted vacation before dismissal and the date of termination of the contract will also be the last day of vacation.

This date may not coincide with the previously established end date of the employment contract. If a vacation is taken by an employee who has written a resignation letter of his own free will, he has the right to change his mind and withdraw the resignation letter before the start of the vacation. If another employee is hired in his place, then 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 an employee is not sure whether it is possible to replace the leave of monetary compensation in 2019, it is worth seeking clarification from the article of the law. The rule stipulates that compensation is paid only upon dismissal, for all allotted days vacation, or when non-core days are not used. To obtain it you need to do the following:

1. Submit a free form application. If there is a special form - on the form. The header of the application indicates the position of the person who will endorse the application and his full name. Next, indicate the full name of the applicant.
2. The title of the document is “statement”.
3. The text itself is a request to replace vacation days with a cash equivalent. Indicate under what circumstances the 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.
4. Put the date and your own signature.

After 10 days or on the date of the next payment of wages accepted at the enterprise, the payment must be issued to the applicant. Basic leave cannot be replaced by compensation. This is a violation of the law and the guilty person is subject to administrative liability 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 penalties on the employer, suggests the answer: yes, it is possible.

Watch the video about vacation compensation before dismissal:

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

If an employee does not have the right to receive additional leave, then he does not have the right to compensation for vacation days, for example, unused 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 with 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 proportions. In particular, twice for 7 days, twice for 5 days and 4 days, and so on.

The specialist answers questions in the comments to the article

Many citizens awaiting termination of an employment contract are interested in compensation for additional unused vacation upon dismissal. The Labor Code granted such a right to all resigning persons who are entitled to such rest, subject to the condition that they work for a specific employer in general procedure at least six months. For example, compensation for additional leave is provided for irregular working hours. However, different rules apply for certain categories of workers.

Is compensation due?

Article 127 of the Labor Code of the Russian Federation establishes the employer’s obligation to make compensation payments for all unused vacation days upon termination of the employment relationship with the employee. It also applies to citizens working under dangerous and harmful conditions.

The Labor Code does not allow negotiating compensation in exchange for additional days of vacation without the fact of dismissal (Article 126). However, some workers may circumvent this norm. These include:

• specialists working irregular hours;
• employees performing special work.

It is impossible to say for sure whether they are entitled to compensation without dismissal. However, there are no legal provisions prohibiting it.

Thus, persons working in hazardous conditions may be compensated for one additional unused vacation upon dismissal, since all of them must be used without fail before dismissal. Citizens whose work is of a special nature have the right to receive compensation in the event of dismissal. Additional leave unused by the employee for irregular working hours is also subject to compensation.

Claim for compensation

Working citizens have the right to demand monetary compensation for missed additional leave upon dismissal. An exceptional case is the part of the vacation that is not provided for by labor legislation, although it is prescribed in the internal act of the company.

Compensation is paid based on the application. Until the employee submits it, nothing is required to be paid. The calculation is carried out simultaneously with all other remuneration within the period established by the Labor Code of the Russian Federation - the last day of work (Article 140).

Attention! The employee has the right to demand compensation for last year's vacation days that were not used.

Size and calculation procedure

When you have to compensate for unused vacation days, you first need to calculate their total number. The calculation is made by dividing the total number of days allocated for additional rest per year by 12. This rule applies when a specialist works for a given employer for a whole year.

Read also How to correctly calculate vacation if it falls on a holiday

The next step is to multiply the resulting number by the number of working months. If there is an incomplete month, it must be rounded according to the usual mathematical rule. The number of days spent on vacation is subtracted from the amount received.

To calculate the amount of compensation, you need to multiply the number of unused days by the average daily salary of a specialist. Naturally, you initially need to determine these indicators.

A non-integer result is rounded according to a different rule: in favor of the employee (Letter of the Ministry of Health No. 4334-17 of 2005).

Average earnings are calculated as follows. The number of working days in the billing period is multiplied by the average daily wage. To find the last parameter, you need to multiply the salary by the number of calendar days in the period.

Calendar days are days worked during the billing period, multiplied by the average monthly number of days established by the Labor Code of the Russian Federation - 29.4.

As you can see, the calculation is made according to the same scheme as for compensation for regular vacation. Briefly, its algorithm is as follows:

1. Determination of the billing period.
2. Determination of the correction factor.
3. Determining the presence of indicators that are not involved in calculating average earnings.
4. Based on the amounts received, calculate the average earnings.
5. Calculation of the amount of compensation payment based on the number of unused days and the average earnings found.

Attention! The calculation period for calculating average earnings is a year. If the salary has changed during this time, it is necessary to determine the exact coefficient of its dynamics.

Nuances and special cases

Cases of compensation for additional leave for two categories of employees are considered special:

• performing seasonal work;
• employed for a short period of time - within two months.

For workers in these categories, vacation periods are calculated not in calendar days, but in working days. The main formula used in the calculation remains usual. Only one parameter changes: instead of the number of unused vacation days, working days of the vacation period are taken. The indicator is calculated by subtracting the number of vacation days used from the number of months worked, multiplied by two.

Based on the total time spent working for a given employer less than a year a citizen also has the right to monetary compensation for unused vacation. However, with one condition: his experience must be within 11.5-12 months. With less length of service, the right to compensation remains in certain situations:

• when a company is closed, restructured or temporarily suspended;
• in case of conscription into the army;
• when traveling for education;
• when transferring to another job at the request of the employer;
• in case of determining the professional unsuitability of an employee.

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. Or compensation may be issued for unused vacation without dismissal. It is calculated based on the employee’s average salary 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 leave. Subsequently, the team members go on vacation in accordance with the schedule approved by the organization no later than 2 weeks before the new year.

This article will look at a vacation pay calculator.

Standard option

Labor legislation guarantees a standard leave 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 Russian legislation, an employee cannot not be granted vacation for 2 years in a row. In particular, minor citizens, that is, those under 18 years of age, and citizens engaged in hazardous work are not allowed to work without annual rest. However, a person himself can work as much as he wants 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 generated?

In the case when an employee cannot fully use the scheduled vacation 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 sick leave, which means you will need an official application to the medical service. institution.
• If the vacation time coincides with the employee’s performance of any government duties, for the fulfillment of which, according to the law, the employer is obliged to release him from work.
• In other cases provided by law.

Employee rights

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

If the employee is notified of this after the due date or if the vacation pay was transferred untimely, the employee has the right to demand that the vacation be postponed to some other time. And management must satisfy the employee’s legitimate demand.

If a person's absence could have a negative impact on production process organization, the Labor Code of the Russian Federation allows you to postpone your vacation to the next year. The employee must give his consent to this, and these days must be used no later than next year.

For operational reasons, having previously received the employee’s consent, management may recall him from vacation. The 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 the future vacation.

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

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

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

There was a period when it was possible 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 introduced, some journalists made an inaccuracy that vacation days that were not used would be lost in 2017. However, this is not provided for by law. Compensation for unused vacation without dismissal is still issued.

Cash compensation upon dismissal for vacation that was not used

Monetary compensation for inconveniences and hardships caused is what is meant by compensation for vacation that was not used.

There are clarifications in Russian legislation.

Art. 126 and 127 of the Labor Code of the Russian Federation allow the replacement of unused right to rest with 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.

Vacation instead of compensation

Taking into account the wishes of the dismissed employee, upon his application, he will be provided with leave instead of monetary compensation with subsequent dismissal. The day of dismissal will coincide with the last day of rest. This option is allowed when employment contract termination with the employee is not due to his guilty actions.

In material terms, the person being fired does not win or lose anything, since the calculation of allotted vacation pay and compensation for days not taken off is the same. The employee only receives a legal reason to be absent from the workplace and a deferred entry into work book about dismissal.

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

Compensation without dismissal for vacation that was not used

Art. is devoted to monetary compensation for unspent days. 126 Labor Code of Russia. And it says the following: annual paid leave can be replaced at the request of the employee submitted in in writing, but only that part of the annual leave that exceeds the required 28 days. When adding up several vacations or transferring them, the part of each vacation exceeding 28 days, or any number of days from this part, is compensated. Is it possible to work without vacation? Yes, but no more than two years.

The above 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 the required time off. And unused days can be compensated only upon dismissal.
• When summing up several vacations, but if each of them is also 28 days or is part of the allotted 28 days, it is not necessary to compensate for the days not taken.
• Vacations 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 money 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 upon his application.

Who is not entitled to compensation?

• pregnant women;
• minors;
• working in unfavorable working conditions.

How is compensation calculated for unused vacation without dismissal?

A very important aspect in the issue of compensation for days off, which affects the material side of the relationship between employer and employee, is the issue of calculation. In order to correctly calculate compensation for vacation days not taken off and for days exceeding standard rest, or upon dismissal, you should find out the employee’s average salary per day. The calculation is made based on the employee’s income received over the last 12 months. Detailed rules for calculating the average salary are reflected in the regulation approved by the Government Resolution dated December 24, 2007. No. 922. This is a kind of vacation calculator.

To determine the average daily earnings of an employee, it is necessary to divide his annual income by 12, and divide the resulting figure 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 the value that represents the average number of days in a month. If an employee works less than a 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 partial months.

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

Once the average daily earnings have been determined, you will only need to multiply the resulting amount by the number of vacation days that were not used, and as a result you will receive 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?

There is no universal form developed for writing compensation paper. It is legally permitted to write an application for payment of monetary compensation for unused labor leave in any form, addressed to the head of the organization.

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

The text must also contain the following information:

• 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 receive compensation.

The application is submitted to the director’s secretariat with a mandatory mark of acceptance of the document.

Order on payment of 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 any form.

However, it must contain the following:

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

The document must be signed by the head of the organization and the person to whom the payments are assigned. If one of the signatures is missing, the order is considered invalid.

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

Each enterprise has regulated advance and salary days. As a rule, payments material compensation for the vacation period while maintaining the job are made on payday at the enterprise.

About taxes

How are taxes paid on compensation for unused vacation?

The tax base for payment of compensation is calculated taking into account 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 income tax individuals, which is 13%, as well as the following mandatory contributions:

• In the Pension Fund.
• To the Social Security Fund.
• Contribution to the Compulsory Medical Insurance Fund.
• To territorial compulsory medical insurance funds.

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.

Every employee has the right to annual paid leave (Article 21 of the Labor Code of the Russian Federation). Is it possible to replace vacation with monetary compensation? Let's figure it out.

Replacement of vacation with monetary compensation

As a general rule, the duration of the annual basic paid leave is 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

An employee may ask for monetary compensation to replace part of the vacation exceeding these 28 days (Article 126 of the Labor Code of the Russian Federation). This is possible if the employee has a longer vacation. For example, disabled employees are entitled to annual leave of at least 30 calendar days (Article 23 of Law No. 181-FZ of November 24, 1995).

Replacement of additional leave with monetary compensation

Some employees are entitled not only to annual basic paid leave, but also additional leave (Article 116 of the Labor Code of the Russian Federation). Such leave, for example, is entitled to employees working irregular working hours (Article 119 of the Labor Code of the Russian Federation). And, in principle, additional leave can be replaced by monetary compensation, taking into account the “28 days” rule.

For example, an employee with irregular working hours is entitled to a basic annual paid leave of 28 calendar days. He is also entitled to additional leave for irregular working hours of 3 calendar days. In total, an employee can rest 31 calendar days per working year. So, an employee can replace three calendar days with monetary compensation (31 days - 28 days).

Application for compensation for unused vacation: sample

In order for the vacation to be replaced by monetary compensation, the employee must write a corresponding application.

Such a statement might look like this:

Replacement of vacation with monetary compensation is not allowed.

As you know, there is an exception to every rule. And the legislation establishes categories of employees who are prohibited from replacing vacation with monetary compensation (Article 126 of the Labor Code of the Russian Federation). The following cannot replace paid annual leave (both basic and additional) with compensation:

• pregnant women;
• minor workers.

And employees employed in jobs with harmful/dangerous working conditions are prohibited from replacing annual additional “harmful” leave with money.

When any leave is replaced by compensation

If an employee quits and at the time of dismissal he has unfilled vacation days left, the employee can:

• or give them time off before dismissal;
• or receive compensation for days not taken off (Article 127 of the Labor Code of the Russian Federation).