Every employee has the right to annual paid leave of 28 calendar days. This right arises after six months of working for one employer.
Vacation is provided according to the schedule, which must be approved no later than December 15 of the current year on next year. The right to use does not depend on the calendar year, but on the working year, that is, from the moment the employee is hired. This is stated in the letter of Rostrud dated December 18, 2012 No. 1519-6-1.

If he was hired on November 15, 2017, then the right to use full vacation arises six months later, that is, from May 15, 2018. In this case, the employee can “walk” for 28 calendar days, but he will receive “Vacation Pay” in proportion to the time worked.
He will have the right to full vacation and full “vacation pay” only after 11 months of work, that is, from October 14, 2018.

In addition to the main vacation, there is also an additional one. It is provided to certain categories of workers. For example:

• employees Far North and territories that have a similar status;
• workers working in hazardous working conditions;
• employees with dangerous conditions labor;
• other categories of workers listed in Art. 116 Labor Code of the Russian Federation.

Both basic and additional leave are paid. The amount of vacation pay depends on the employee’s average earnings for last year. According to Art. 139 of the Labor Code of the Russian Federation, to calculate the average salary, all labor payments to an employee for the last calendar year are taken into account.

An employee has the right to receive compensation for unused vacation only in two cases:

• upon dismissal for all unused vacation days;
• without dismissal for vacation days exceeding 28 calendar days. This is stated in Art. 127 Labor Code of the Russian Federation.

The amount of compensation for unused vacation depends on the number of days and the employee’s average earnings for the last year. The average salary of an employee for the year is calculated by dividing the actual salary for the year by 12 months and by a constant number of 29.3 - this is the average number of days in a month.

For example, an employee has 6 days of unused vacation in 2018. Over the last year, his total salary was 420,000 rubles.
The average daily salary of this employee is (420,000 / 12) / 29.3 = 1,194.5 rubles per day
For 6 days of unused vacation, he will receive 1,194.5 * 6 = 7,167.2 rubles.

Is it possible to receive compensation for vacation and continue to work? An employee can only receive compensation for unused additional vacation. To do this, he must write an application addressed to the employer or a person authorized by the employer to sign such applications.

The application is written in free form. If your company has developed an application form, you must use it. The application must contain the following information:

• In the upper right corner you must indicate information about the employer and the applicant:
  • the position of the employer's representative who has the right to sign such statements, and his full name. For example: “To the General Director of Petarda LLC, K.P. Silyanov”;<\li>
  • position and full name of the applicant. For example: “From the programmer M.E. Uvarov”;
• Next, in the center you need to write the word “Statement”;
• Then the “body” of the statement. Here you need to indicate the main text, that is, a request to replace unused vacation days with monetary compensation. Also here you need to indicate the reason why the additional leave arose, its duration and period. You also need to indicate Art. 126 of the Labor Code of the Russian Federation, on the basis of which such a right arises for the employee;
• Then the date of application and the signature of the employee himself.

Based on the application, the personnel officer issues an order and sends an order for payment of compensation to the accounting department. The employee must read the order and put his signature on it.

Payment of compensation is made within 10 days after acceptance of the application or on the day of payment of the next salary.

Replacing a vacation that does not exceed 28 calendar days with monetary compensation is prohibited by law. But some employers accommodate employees halfway and pay them such compensation for those vacations that employees “did not take off” in previous years.
Since this is prohibited by law, at the very first inspection by the labor inspectorate, the employer, as legal entity, a fine will be imposed in accordance with Part 1 of Art. 5. 27 of the Code of Administrative Offenses of the Russian Federation in the amount of 30 thousand rubles, and for the general director, as an official, the fine will be from 1,000 to 5,000 rubles.

The decision to pay compensation is made by the employer. This is his right, not his obligation. This is stated in Art. 126 of the Labor Code of the Russian Federation, as well as in the letter of Rostrud dated March 1, 2007 No. 473-6-0.

Changing jobs occurs with varying frequency in the lives of many people. At the same time, dismissal from the previous place implies a full payment, which includes compensation for unused vacation, issued by a special order. Alternatively, the employee can take the remaining days off followed by dismissal. Russian labor legislation strictly regulates the rules by which such compensation is calculated.

Is it possible to receive compensation for unused vacation?

Every employee who has worked for the organization for more than six months has the right to leave. As follows from Article 127 of the Labor Code, upon dismissal, each employee is entitled to payment of compensation for unused vacation. Since this legal requirement, there should be no obstacles to the implementation of this right. If an employee has the right to several vacations, then compensation for the main and additional periods must be summed up. The same is done if annual leave is postponed to the next year to extend the holiday.

What is compensation for unused vacation?

From a financial point of view, vacation compensation upon dismissal is the monetary equivalent of vacation pay that an employee could receive in the organization while resting as expected. The size of the payment will be determined by the number of days of rest and the average daily salary, and there are special formulas for calculation. Although a person has the right to rest only after six months of work experience in one place, he can receive compensation after just half a month of work. Upon dismissal, instead of financial compensation, the employee, upon his application, may be provided due leave.

When is it paid?

Dismissal is not the only reason when an employee will be paid for unused rest days. The Labor Code considers two situations when an employee must be paid monetary compensation for vacation:

• upon his dismissal, which means termination employment contract;
• in the case of additional leave and labor relations continue, at the employee’s initiative he can receive monetary compensation.

Compensation for additional leave is not paid in all cases. According to Article 126 of the Labor Code of the Russian Federation, such a replacement is not provided for:

• pregnant women;
• workers under 18 years of age;
• employed in harmful (or dangerous) working conditions.

This approach of legislators can be considered fair, because in this case an additional vacation period of more than 28 days is provided to ease working conditions, and not to improve the financial situation through compensation payments. That is why it is necessary to use this time as a break from work, to improve your health, and the Labor Code of the Russian Federation strictly insists on this.

Compensation amount

For those who do not know how to calculate compensation for unused vacation, it may seem like a complicated process that only specialists can do. But you can easily calculate this yourself using an online calculator by entering all the necessary indicators there, or by resorting to the formula KO = KDO x SDZ = KDO x (Salary / (OM x 29.3)), where:

• KO - compensation for unpaid vacation.
• KDO – number of days of rest. It is calculated based on the calculation of 28 days per year worked (or 2.33 days per month - Rostrud speaks about this in Letter No. 5921-TZ dated October 31, 2008).
• SDZ – average daily salary.
• Salary – accrued for billing period salary, taking into account all allowances, additional payments and bonuses.
• OM - the number of months worked (the rule applies that if the fractional part is less than half, the number will be rounded down, otherwise - up). Important nuance– according to paragraph 5 of the Government of the Russian Federation No. 922 dated December 24, 2007, time of illness and business trips is excluded from the calculation.
• 29.3 – average monthly number of calendar days.

How to calculate

Knowing the calculation scheme, you will always have the opportunity to calculate the replenishment - you just need to substitute specific values ​​into the formula. For example, a person with a salary of 50,000 rubles worked in the organization from September 1, 2016 to July 1, 2017 and is planning to quit (in total, they worked for 10 months, for which they earned 600,000 rubles). Using the formula, it is easy to find the result: KO = (2.33 x 10 months) x (500,000 rubles / (10 months x 29.3) = 39,761.09 rubles.

How to get

A resigning employee should not worry about how to receive compensation for unused vacation - it is accrued along with final settlement for delivery on the last working day. Depending on the rules of the organization, this may be a transfer to a bank account or issuance at the cash desk. At the same time, do not forget that compulsory pension (insurance and medical) insurance contributions are calculated as usual for compensation for unused vacation.

Cash compensation for unused vacation without dismissal

The Labor Code states that the employer can independently establish additional vacations - the procedure for providing such vacations should be determined by the collective agreement. But for some categories of employees, an additional period is legislated in Article 116 of the Labor Code of the Russian Federation. This includes workers:

• workers in harmful or dangerous conditions;
• having irregular working hours;
• with a special nature of work (for example, mobile or traveling);
• employed in the Far North.

Statement

In order to receive the compensation required by law for an unclaimed vacation period (both upon dismissal and upon continuation of work), the employee must contact the employer with an application. There is no legally established form, but the document must contain:

• The header section, which indicates that this is an application for reimbursement for unused vacation.
• The position of the manager, his last name and initials.
• The basis for payment is Article 126 of the Labor Code of the Russian Federation.
• The length of the vacation period in days - you can calculate it yourself, or contact an accountant.
• Applicant's title, date and signature.

Sample order to replace vacation with monetary compensation

As in the case of an application to receive payment for unused vacation, there is no established order form, but the following must be present there without fail:

• position, surname and initials of the employee who is entitled to compensation,
• link to the relevant article of the Labor Code of Russia;
• the number of calendar days subject to compensation and the period for which they are taken;
• basis – reference to the employee’s statement.

Features of calculating compensation in some situations

Non-standard calculation situations can confuse an accountant, but there is nothing complicated here - all these cases are dealt with in detail in the legislation. The following examples are the most common:

• For part-time workers, the amount of compensation and the calculation procedure will be the same as for the main employees of the organization (the legislation does not distinguish between them). But to those who concluded civil contract, no compensation is due.

• A maternity leaver who quits while on maternity leave should be given compensation if she has unused days left. In this case, the average monthly salary is calculated based on the last 12 months worked.
• When an enterprise is liquidated, all employees (even those on maternity leave) are subject to dismissal; the calculation of compensation for unprovided leave does not differ from the standard option.

Non-payment or underpayment of compensation

The legislation provides for administrative liability of managers and responsible employees if compensation for unclaimed leave by an employee is provided untimely or in incomplete amount. In accordance with the Code of Administrative Offenses (Part 6, Article 5.27), the fine is:

• general director– from 30,000 to 50,000 rubles;
• chief accountant - from 10,000 to 20,000 rubles;
• individual entrepreneurs– from 1,000 to 5,000 rub.

The employee must contact the labor inspectorate with a statement, which should reflect the current situation. You must write down the period for which the main (or additional) vacation is due, as well as your income during this time. After checking for compliance with the above, the labor inspectorate will oblige the manager to provide you with the amount due, and additionally, compensation for delayed payments (Article 236 of the Labor Code of the Russian Federation).

Video

Question about compensation for unused vacation upon dismissal arises constantly: as often as people quit. Previously, we have already considered the issue of, in this article we examine in detail the issues related to vacation compensation, but only upon dismissal.
Let us remind you that annual paid leave can be replaced by monetary compensation only if its duration exceeds 28 calendar days. It is not allowed to replace paid leave with money for employees employed in hazardous and hazardous industries, pregnant women and minors.
However, these rules stop working if an employee is fired, as is clearly stated in Article 126 of the Labor Code of the Russian Federation, i.e. all employees, regardless of the reason for dismissal, must receive compensation for unused vacation. Moreover, if an employee is fired under an article, this still means that the employee must receive compensation for unused vacation.

Moreover, the Labor Code of the Russian Federation and other regulatory documents speak in more detail about the features vacation compensation upon dismissal of employees:
1. Compensation pays for all vacations that were not used.
2. Unused vacations at the request of the employee are granted with subsequent dismissal. The last day of dismissal will be considered the last day of vacation. Therefore, if there are a lot of vacation days, then the dismissal date will be shifted. This must be taken into account by employees who are expected in a new place. That is, you can write an application for vacation followed by dismissal, and then the last working day will be the last day of vacation, or you can choose compensation, and the last working day will be the day of dismissal. The amount of payment (compensation) will be absolutely the same.
It is important to know that an employee can withdraw his application for dismissal (if granted leave with dismissal) before the start of the leave, but only if another employee has not been invited to take his place by transfer.
3. If the employee has registered, then leave with subsequent dismissal can be granted even if the end of the leave extends beyond the term of the employment contract.
4. If an employee quits after 11 months of continuous work (no vacations were provided), then compensation is provided in full (in full). Usually this is 28 calendar days. Also, an employee can count on full compensation if the employees worked from 5.5 to 11 months in cases of liquidation of the enterprise, enlistment in military service, or unfitness for work. In other cases, employees receive compensation proportional to the time worked according to the following rule: if the time worked is less than half a month, then this time is discarded; if the time worked is more than half a month, then this time is rounded up to the nearest month.
5. Compensation for unused vacation must be paid on the day of dismissal, and if an employee goes on vacation with subsequent dismissal, then the payment is made on the last working day, i.e. An employee goes on vacation with full pay and pay in hand. For delayed wages, an employee can count on compensation in the amount of 1/300 of the refinancing rate.
6. If the employee was on vacation more days, than vacation pay is due, then vacation pay for days not worked is withheld from the employee’s salary.

Calculation of compensation for unused vacation:
To calculate compensation you must use the formula: average earnings per month divided by 29.4 (this is the average number of days in a month, old sources indicate the number 29.3 - it is incorrect!) multiplied by the required number of vacation days (usually 28 days per year), and then multiplied by the number of months worked (according to the rule above) and divide by 12.
For example, with an average salary of 20 thousand rubles and the number of months worked equal to 8, the calculation will be carried out as follows:
20,000 / 29.4 x 28 x 8 / 12 = 12,698.41 rubles

For ease of calculation, for 28 calendar days of vacation, the calculation is carried out using a simplified formula:
We multiply earnings by the number of months without vacation and multiply by the number 0.079365 (coefficient for calculating vacation pay). For example, for the same 8 months and with earnings of 20,000 per month, it will be: 20,000 rubles. x 8 months x 0.079365 = 12698.4 rubles.

What is taken into account when calculating compensation for unused vacation upon dismissal:
1. employee’s salary;
2. additional payments for work at night, in harmful and dangerous conditions, etc.;
3. bonuses for class, academic degree.

What is excluded when calculating compensation for unused vacation upon dismissal:
1. breaks for feeding the baby;
2. breaks for temporary disability and childbirth or pregnancy and childbirth;
3. days off for caring for disabled people;
4. the employee did not work due to the fault of the employer or due to a strike;
5. in other cases when the employee was released from work due to good reasons;
6. payments social nature, for example, payment for food, travel, etc.

Conclusions:
- on compensation for unused vacation all employees can count, regardless of the reason for dismissal;
— for every 11 months of work, 28 calendar days of vacation are due; for the rest of the period, vacation days are considered in proportion to the months worked;
- settlements with the employee must be made on the last day of being at work (day of dismissal);
— if an employee took a rest period on vacation, then during the final calculation the excess vacation pay is deducted from the salary.

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

Right to compensation

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

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

Compensation upon dismissal

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

Who has a vacation of more than 28 calendar days

Vacation of civil servants

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

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

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

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

How to get compensation

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

Who is not entitled to compensation?

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

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

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

Registration of compensation

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

How is the amount calculated?

For unused vacation, compensation is calculated based on the employee’s average salary. The total annual salary is divided into 12 calendar months, and then divided by the average number of days in one month. The amount received is the average daily wages, which is the basis for calculating compensation for unused vacation. The number of days off work is multiplied by the average daily wages, where the result will be the payment amount.

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

Upon dismissal, the employer is obliged to pay the employee compensation for all unused vacations. Moreover, compensation is paid for vacations accumulated over the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal and his average earnings. The procedure for paying compensation is established by paragraph 28 of the Rules on regular and additional holidays, approved by the NKT of the USSR dated 04/30/30 No. 169.

If, shortly before dismissal, an employee used vacation for a working year that was not fully worked, then upon dismissal, overpaid vacation pay must be withheld from his salary. In some cases, such deduction is not made, for example, during the liquidation of an organization (Part 2 of Article 137 of the Labor Code of the Russian Federation).

To fully understand settlements with employees, for example, how to correctly calculate and pay wages, the average salary in different cases, manuals, business trips, etc., we recommend training in the online course of Kontur.School "". Based on the results of the training, you will also receive a certificate of advanced training of 136 academic hours.

How to calculate compensation for unused vacation?

If an employee has worked in an organization for 12 months, which includes the vacation itself (Article 121 of the Labor Code of the Russian Federation), then he is entitled to annual leave lasting 28 calendar days. In other words, full compensation is paid to an employee who has worked for the employer for at least 11 months (clause 28 of the Rules on regular and additional leaves). If the resigning employee has not worked a period that entitles him to full compensation for unused vacation, compensation is paid in proportion to the days of vacation for the months worked (clause 29 of the Rules).

When calculating the periods of work that give the right to compensation upon dismissal, surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to more than half a month are rounded up to a full month. Compensation is paid in the amount of average earnings for 2.33 days (28 days / 12 months) for each month of work.

An example of calculating compensation for unused vacation upon dismissal

Pavel Krainov worked with the company from July 1 to July 18, 2015. His salary for the time actually worked in July is 15,600 rubles. Can Krainov count on compensation for unused vacation? If yes, then for how many days and in what amount?

The annual basic paid leave is 28 calendar days.

1. The employee has worked more than half the month, and therefore can count on compensation for unused vacation.
2. More than half a month has been worked, so compensation should be paid for one month. We determine the days for which compensation should be calculated. 28 days / 12 months = 2.33 days.
3. Determine the average daily earnings. In general, to determine compensation for unused vacation, the calculation period is 12 calendar months. But the specified employee did not work the pay period; accordingly, the average daily earnings are calculated according to the norms of clause 7 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
   29.3 / 31 * 18 = 17.01 days,
   where 29.3 is the average monthly number of days, 31 is the number of calendar days in July, 18 is the number of days that fall during Krainov’s work period.
4. We determine compensation for unused vacation.
   917.08 * 2.33 = 2,136.86 rubles.

Compensation for unused vacation: personal income tax and contributions

Commented by Alexey Bondarenko, lawyer, tax consultant: “Regardless of the taxation system that the organization uses, withhold personal income tax from compensation for unused vacation associated with dismissal (paragraph 6, clause 3, article 217 of the Tax Code of the Russian Federation). Since compensation is not payment for completed job responsibilities, then the date the employee receives income will not be the last day of the month or the last day of the employee’s work (as in the case of remuneration, clause 2 of Article 223 of the Tax Code of the Russian Federation), but the moment of actual payment of income (clause 1 of Article 223 of the Tax Code of the Russian Federation). Also, do not forget that from compensation for unused vacation associated with dismissal, you need to accrue contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases in contributions in the usual manner» .

Compensation for unused part of vacation while working

Sometimes an employer can pay compensation to an employee without waiting for dismissal. In this case, we will talk about additional paid leave, part of which, at the written request of the employee, can be replaced by monetary compensation while working for a specific employer. However, it is not allowed to replace annual additional paid leave with monetary compensation for pregnant women and employees under the age of 18, as well as employees engaged in work with harmful and (or) dangerous working conditions, for work in appropriate conditions (with the exception of payment monetary compensation for unused vacation upon dismissal).

There are vacations exceeding 28 days, but not subject to compensation during the period of work, the so-called extended vacations.

How to reflect the accrual for unused vacation in 6-NDFL

Upon dismissal, the employer is obliged to pay tax on the accrued amount of compensation (Article 217 of the Tax Code of the Russian Federation). Information on the amount of personal income tax must be entered on an accrual basis in sections 1 and 2 of Form 6 of personal income tax. The withheld tax must be transferred to the budget (Article 226 of the Tax Code of the Russian Federation).

For part-time workers, the calculation procedure is the same.