Compensation for unused vacation 28 days. Compensation for unused vacation: calculation, accounting, taxes

The law prohibits working without vacation, receiving a monetary equivalent instead of once a year of rest. But this does not mean that there are options for how to get compensation for unused vacation, No. They not only exist, but are quite legal and can be used in situations permitted by law.

Under what conditions will vacation 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 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 referring to the Labor Code, you can understand that the answer is unequivocally affirmative.

An equivalent for not taken rest can be assigned if:

• the employee quits;
• the rest allowed for him exceeds 28 calendar days (Article 126 of the Labor Code of the Russian Federation).

When leaving, the employee has the right to receive an allowance for all days of rest earned. The amount of compensation is calculated based on the number of vacation days and average earnings for Last year.

The second case in which reimbursement 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 a vacation of 34 days, then you need to use 28 of them for vacation, and get 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 for 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 the intended purpose.

Why the transfer of vacation is allowed

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

• transfer of vacation due to sick leave;
• the need to fulfill public duties, for the time of which exemption from work is granted by law;
• in other cases.

Failure to pay vacation pay, notice of the granting 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 leave on vacation paralyzes the activities of the organization, with the employee's consent, the vacation is also postponed to another period of time. Moreover, it must be used during the year following the year of provision. That is, work for 2 years without vacation is permissible.

Therefore, if you need to find out whether it is allowed to replace the vacation with monetary compensation if it is postponed, remember that in 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 leave annually, transfers are not allowed.

Taking leave before dismissal

According to article 127 of the Labor Code of the Russian Federation, when intending to terminate the contract, an employee can take the vacation due to him, followed by dismissal according to on their own... They write a statement indicating the date of dismissal, which should be the last day of the vacation. If the term has expired employment contract, the employee has the right to use before dismissal due vacation 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 expiration date of the employment contract. If the leave is taken by an employee who wrote a letter of resignation of his own free will, he has the right to change his mind, pick up the letter of resignation before the start of the vacation. If another employee is accepted in 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 vacation with monetary compensation in 2019, it is worth asking for an explanation to the article of the law. The rule stipulates that compensation is paid only upon dismissal, for all the prescribed vacation days, or if non-basic days are not used. To obtain it, you need to do the following:

1. Submit a freeform application. If there is a special form - on the form. The "head" of the application indicates the position of the person who will endorse the application and his full name. Next, the name of the applicant is indicated.
2. The name of the document is “application”.
3. Directly a text that is a request to replace vacation days with a cash 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.
4. Date and handwritten signature.

After 10 days or on the date of the next issue wages accepted by the enterprise, the payment must be issued to the applicant. The main vacation is not allowed to substitute 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.

Watch the video about vacation compensation before dismissal:

Upon dismissal, the employee is required to pay compensation for all days of vacation. If it has not been provided for two years, then for 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, 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 leave into parts is possible upon agreement with the employer. At the same time, one of the parts must not be less than 14 calendar days (Article 125 of the Labor Code of the Russian Federation). The rest of the days can be taken in any proportion. 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

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

V 114 article of the Labor Code of the Russian Federation the right of any working citizen to annual leave is determined, the payment of which is carried out on the basis of average earnings. The duration of the basic annual rest is equal to 28 calendar days ( 115 article 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.

1. When performing work with harmful and difficult working conditions, an additional minimum number of days is assumed in the amount of 7 to the main leave ( Article 117 of the Labor Code of the Russian Federation).

   

2. Persons with irregular days at work are added 3 days ( Article 119 of the Labor Code of the Russian Federation).

   

3. Citizens working in the Far North are entitled to a 24-day increase in basic leave. Persons working in conditions equivalent to Far north, the annual rest is supplemented by 16 more calendar days and is 44 days ( Article 321 of the Labor Code of the Russian Federation).

   

4. Additional days are given to teachers, doctors, researchers, civil servants.

In the presence of extra days annual rest, it is possible to replace them with monetary compensation if this condition exists in the provisions of the collective agreement.

Important! If on vacation there are holidays, then they are not included in the annual rest and are not subject to payment.

Where does the non-cultivated vacation come from?

Each enterprise forms a vacation schedule for the coming year. It is approved by 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 beginning of the year ( 123 article of the Labor Code of the Russian Federation).

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

1. Due to illness while on vacation. If there is a certificate of temporary disability, the vacation can be extended immediately, or it can be postponed at the request of the employee to another time convenient for him.
2. When performing state obligations that cannot be transferred to another period.
3. Calling an employee to work for an urgent task. The absence of a specific employee 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.
4. If the due vacation pay has not been accrued cash or the employee was warned about the start of the vacation less than 14 days in advance, he has the right to refuse such vacation.

Often leaves by mutual agreement of the employee and management are not provided in full. By 125 article of the Labor Code of the Russian Federation division of the next annual rest is possible. In this case, the employee must take a walk at least 2 weeks during the first part of the vacation. The second part can be taken by agreement at least one day. It, as a rule, remains not all used by the employee.

The legislation prohibits not to provide regular vacation days for more than 2 consecutive years.

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 you can get compensation for them. The remaining vacation days do not burn out or 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 leave is exceeded for more than 28 days.

Algorithm for obtaining compensation for unused vacation:

Step 1. The employee has the right to write an application to the management for compensation for unused vacation days. Should adhere to certain rules preparation of business papers, to which such a statement applies.

The heading indicates whose name the document is addressed and the position that this person holds. 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 - "Application", after which you should not put a full stop.

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 drawing up.

Step 2. If the management does not object, then a resolution is affixed to the statement. 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 CEO, which agrees to the inclusion of this employee in the order for the enterprise.

Step 3. Based the decision an order is issued for the enterprise, which is assigned a corresponding number. The date and place of its registration are stamped. Usually the order consists of 2 parts. The first part repeats the text of the application for replacing a certain number of vacation days for a specific employee with compensation payments. In the second part, an order is given to the accounting department of the enterprise to calculate and pay the due money. The employee must affix his signature on familiarization with the order.

Step 4. The accountant calculates the compensation from which all due deductions to the budget and extrabudgetary funds... The funds are then paid to the employee. Payment is made on the next day of salary or accrued advance.

Calculation of compensation

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 = ZPg / 12 / Kd,

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

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

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

• social payments: material aid, payment for meals or travel;
• sick leave;
• paid holiday;
• idle time;
• exemption from work with full or partial pay.

Compensation for non-holiday vacation is calculated.

Ko = Sz * Kno,

where Сз - average daily earnings;

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

The calculation of personal income tax is made from the amount of compensation.

H = Ko * 13% / 100%

The amount due to be handed over will be:

Cr = Ko - N

The remaining amount is transferred to extra-budgetary funds.

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

Example... The employee's annual accruals amount to 470 thousand rubles. The amount of non-cultivated leave is 11 days.

Сз = 470,000 rubles / 12 months / 29.3 days = 1,336, 75 rubles

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

Ko = 1336.75 rubles * 11 days = 14704.25 rubles

We calculate personal income tax:

H = 14704.25 rubles * 13% / 100% = 1911.55 rubles

The amount of compensation is equal to:

Cr = 14704.25 - 1911.55 = 12792.70 rubles

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

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

Leave compensation upon dismissal

V 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 of his admission to the company. If the employee decides to receive all the remaining vacation days, then he must write a statement about the use of unaccompanied vacation.

Calculation of due vacation days (calendar days)

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

From = Op / 12 * M = 2.33 * M,

where Op is 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, when calculating the amount of vacation days, a fractional number is obtained, then rounding is made 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 of 07/12/2005. For example, when calculating the number 30.33, it rounds up to 31 days.

Calculation of due vacation days (working days)

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

From = Op / 12 * M = 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 a contract with an employee for a period of less than 2 months;
• when registering citizens for seasonal work.

Consider in the article when it becomes possible to receive monetary compensation for unused vacation. In practice, it sometimes happens that due to circumstances, the employer cannot release the employee on the next vacation. Can an employer retain an employee by preventing him from fully exercising his right to rest?

According to the current legislation, the transfer of vacation is possible only in case of exceptional circumstances. It turns out that the employee has the right to only if the employer insists that when the employee leaves for the normal functioning of the organization (or its subdivision) it will be impossible. In this case, it is carried out only with the consent of the employee.

It should be noted that if an agreement is reached between the employee and the employer on replacing the next paid vacation with monetary compensation, the employee will have to use a rest period of 28 days (calendar) in the next 12 months. That is, vacation for worked calendar year must be used by every employee. It is only possible to shift it for some time, and no later than a year.

The law strictly prohibits employers not to provide paid leave if the employee, due to the circumstances, was forced to work without vacation for 2 years in a row.

Mandatory leave must be provided for each year if the employee is under 18 years of age, and employees who are employed in production with hazardous or harmful conditions... This requirement of legislators is associated with concern for the preservation of the physical and mental health of the working population. Another category of workers for whom vacation compensation is strictly prohibited are pregnant women, whose health is under the special control of the state.

Thus, based on the norms of the current, the right to use the next vacation should almost always be realized. However, as practice shows, some workers still accumulate unused vacation days. In the event that the leave was really not granted on time, the employer, in accordance with the law, must pay him compensation.

Financial compensation for the part of the vacation in excess of the number of vacation days is paid by the employer in mandatory if the employee provides a corresponding written application. In addition, monetary compensation in the event of unused vacation must be paid if.

The amount of compensation for the employee's unused vacation is calculated based on the amount or hourly earnings for the billing period and the number of days or hours that the employee should have used as vacation, but due to circumstances was unable to take a vacation.

How to get monetary compensation for unused vacation

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Monetary compensation for unused leave without dismissal - payment, which is due for days in excess of the minimum 28 days. It can be part of an extra vacation or a “non-holiday” main vacation, but only if it is longer than the standard 28 days.

"Extra" days are accumulated as a result of unused vacation days for the previous year (for example, a citizen took only 10 days), as well as 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 at his favorite dacha, or he can receive the cash equivalent of unused personal time.

The nuances of providing this monetary compensation are set out in Articles 114 - 116, 126 - 127, 139 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 not taken leave arises only in 2 cases - upon dismissal and without it for all days over 28 - then it is necessary to highlight which categories are entitled to additional paid leave. This:

• workers in the territories falling under the concept of the Far North;
• workers irregularly;
• 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 aforementioned code.

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

An extended leave is prescribed:

• minors;
• working disabled people;
• teachers, teachers.

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 substituting money for paid rest days. It touches selected categories citizens.

Vacation compensation is not paid to:

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

Important! Pregnant women can take their extra leave whenever they want (before or after maternity leave).

Money for unchecked vacation without calculation: fine

Monetary reimbursements for vacation of less than 28 days are prohibited if a person does not leave work.

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

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

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

Payments for not taken rest without leaving the position: the main points

The legislative documents governing the relationship 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 its articles.

• When and to what extent is vacation due?
• Art. Nos. 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 time worked.

An important point! Having “walked off” the entire vacation “in advance” (earlier than 11 months from the date of hiring), the employee can continue to work in this organization, or he can quit. In the latter case, he will be deducted the amount of vacation pay for each day, in excess of the prescribed 14.

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

• Calculation of vacation pay and the nuances of reimbursement of not taken vacation days without leaving work
• Art. No. 139 regulates the rules for calculating vacation pay (taking into account the average salary for the year plus all annual payments).

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 hours worked, if it is less than 12 months).

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

Then the result of the 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 obtained.

For example, you have 8 vacation days left. Average salary for the year - 400 thousand rubles. Average daily salary = (400,000/12) / 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, the 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, it is possible to receive compensation payments only for a period in excess of 28 days of vacation. Otherwise, the employer will be fined.

Important! Payment cannot be claimed by non-resigning employees. This is an act of goodwill, not a boss's responsibility.

• Dismissal compensation
• TC, art. No. 127 provides for compensation to employees leaving the enterprise if they have legal leave days in stock.

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

The payment includes:

• unpaid salary;
• bonus;
• money for not taken rest;
• severance pay (optional).

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

• Interest will run for each day of delay in payment at the rate of 1/300 of the refinancing rate.
• Payment of moral damage to the employee is possible (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 Administrative Code of the Russian Federation).

How to get money instead of rest?

The "vacation" schedule does not always coincide with the wishes and possibilities of the workers. Therefore, people either use only a part, for example, 10 days, or completely postpone the planned rest. 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 to apply. It is written in any form (or according to the template adopted at the enterprise) in the name of the manager.

Enter your details in the application:

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

Don't forget to sign your autograph and date below.

Important! As mentioned above, it depends only on the manager whether they will pay you compensation or offer you, after all, to finally 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 manager 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 may even go to meet the employee and pay him for all the days not taken of the main 28-day leave 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 leave by employees.

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

Compensation is due to the employee on the following conditions:

• he did not use his vacation right for all working years;
• the employee has not been able to rest over the past year for one reason or another;
• he leaves by own initiative, and the vacation remained unused in whole or in part;
• the term of the contract has expired, but the right to vacation has not been realized;
• the seasonal work under the contract has ended;
• reduction of staff, liquidation of the enterprise;
• the employee worked part-time;
• dismissal at the initiative of the head for violations.

Important! If, when calculating compensation for an additional / prolonged vacation for the billing period, the salary has increased, the calculated amount will be indexed by the increase factor.

List of related legislative sources

1. TC, articles:

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

1. Rostrud letters of 2007 No. 473-6-0 dated March 1 and further No. 1921-6 dated June 8th.

Popular questions

Question: The employee did not take a vacation for 2 years. Additional or extended it is not allowed. Due to the heavy financial situation he asks to replace him with a monetary compensation for the number of non-holiday days, but does not want to pay. Can a personnel officer calculate the appropriate amount for him?

Answer: Such payment is due only upon dismissal. In other cases, it is punishable by a fine.

A fine is also provided for a person's lack of legal rest for 2 consecutive labor years.

Let's summarize. In 2018, the issuance of a cash equivalent for the main leave not taken without leaving the duty station is not paid.

The legal opportunity to receive compensation arises only if there are additional / extended vacation days in stock, if the employee has spent at least 4 weeks on vacation. Excluding the categories of citizens who cannot be paid for the remaining vacation days (pregnant women, minors, etc.). But it is entirely within the competence of the manager to pay this money or to offer the employee a rest.

Compensation for unused vacationcan be paid to an employee upon termination of an employment contract, as well as in a number of other cases. When it is possible to receive money instead of a vacation and in what amount, we will tell you in this article.

Annual paid vacation

The state guarantees each worker a vacation period, during which the employee retains workplace and position. Moreover, these days of rest are paid by the employer, based on the employee's average salary for the past year.

The employee has the right to go on vacation after 6 months of continuous work in the organization, and after 11 months the employer is obliged to provide his employee with paid rest. In the following years, the sequence of going on vacation in the team is determined in accordance with the vacation schedule, which the organization must approve no later than 2 weeks before the onset of the new year.

The standard vacation guaranteed by labor law is 28 days. In addition, some workers are entitled to an extended vacation period, for example, teachers are legally entitled to rest 45 or even 56 days. In addition, for special working conditions, some employees are entitled to additional vacations.

The vacation can be provided in full (4 weeks at once) or divided into parts, while at least one of the parts must be at least 2 weeks.

How is an unaccompanied vacation formed (transfer, extension of vacation, recall from vacation)

Sometimes life circumstances do not allow the employee to fully use the days of the planned rest. In this case, the vacation can be extended or rescheduled for another time. The vacation is extended or postponed:

1. If the employee falls ill during the rest. The disease must be documented ( sick leave), which means that you cannot do without going to a doctor in this case.
2. If during the vacation, the employee performed any state duties, for the period of which the legislation provides for the employer's obligation to release the employee from work.
3. In other cases provided by law.

In these situations, the term for extending or postponing the vacation is determined by the head of the organization, but taking into account the opinion of the employee.

If the employee was untimely transferred vacation pay or the warning about the vacation was received later than the established period, he has the right to demand that the vacation be postponed to another time. The management is obliged to satisfy such a statement of the employee.

In the rare event that an employee’s absence from work could negatively impact an organization’s productivity, the law allows annual leave to be rescheduled to the next year. However, the employee's consent must be obtained for such a transfer, and vacation days must be used no later than the next year.

In the event of any production need, management can recall an employee from vacation, but only with his consent. The unused portion of the leave should be granted to the employee later in the current year or added to the next leave.

Failure to provide leave for 2 years in a row is prohibited by the Labor Code, however, life practice shows that the unaccompanied part of the vacation is sometimes forgotten, and legal days of rest "hang".

Will unaccompanied vacations be burned out in 2016-2017? What the Labor Code says

For several years, rumors have regularly circulated that compensation for unused vacation will not be provided soon, and unused days will be burned out. Is it so?

In fact, nothing like that. At one time, there was a period when it was allowed to replace real rest with compensation for unused vacation for any time, but after Russia joined the ILO convention, it is impossible not to rest for more than 2 years. Even when the convention was put into effect, some journalists misunderstood its content, and unverified information still starts circulating from time to time. But neither in 2017, nor in subsequent years, the law does not provide for the combustion of vacation days.

Monetary compensation for unaccompanied leave upon dismissal

Speaking about compensation for unused vacation, we imagine, first of all, monetary compensation for inconveniences and hardships caused. Let's turn to the legislation.

The Labor Code allows the exchange of a vacation period for monetary compensation for unused vacation (Articles 126 and 127 of the Labor Code of the Russian Federation), but with some restrictions.

First of all, they talk about compensation for unused vacation when an employee is fired. In accordance with labor legislation, upon termination of an employment contract, the employee is paid compensation for all unused vacation days.

If the employee wishes, then at his request, instead of money, he will be provided with all the unaccompanied vacation days with subsequent dismissal. In this case, the last day of vacation will be considered the day of dismissal. This option is possible only if the termination of the employment contract is not due to the culpable actions of the employee.

Since both the calculation of vacation pay when granting vacation and the calculation of compensation for unused vacation are the same, then in materially the quitting one gains nothing. Rather, here we are talking about the possibility of being legally absent from the workplace, but so that the record of dismissal in labor should appear a little later in time than upon dismissal with compensation for unused vacation.

With regard to compensation for unused leave without dismissal, the law establishes some restrictions on the monetary compensation for days of unrealized rest.

Compensation for unused leave without dismissal

Compensation for unused leave without dismissal is devoted to article 126 of the Labor Code. It says that annual paid leave can be replaced with monetary compensation, but only in the part that exceeds 28 days and upon a written application from the employee. If we are talking about the addition of several annual leave or the transfer of leave, then a part of each annual leave over 28 days or any number of days from this part is subject to compensation.

From what has been said, the following important conclusions can be drawn.

1. Only rest days that go beyond the standard 28-day vacation are compensated. This means that if the employee has the right to only 28 days of vacation, then there is nothing to compensate in excess of these days, which means that the employee has to walk the unaccompanied days, and compensation for unused vacation is possible only upon dismissal.
2. If the unused vacation days are summed up, but each vacation is also equal to 28 days or the unused part of the 28-day vacation, then monetary compensation for the unused vacation is also impossible.
3. If the employee's annual leave exceeds 28 days, then the surplus can be replaced with monetary compensation, both in whole and in part. For example, a 45-day pedagogical leave makes it possible to claim compensation both for 17 days (the difference between pedagogical and standard leave), and for any other number of days less than 17.
4. Compensation for unused vacation over 28 days is provided only at the request of the employee.

Labor law prohibits, in any case, except for dismissal payments, to replace rest days with compensation for unused vacation for the following employees:

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

How compensation for unused leave without dismissal is calculated

How compensation for unused vacation is calculated is a very important aspect in this issue, since it affects the material side of the relationship between the employee and the employer.

To determine the amount of compensation for unused vacation [P1] both in relation to rest days in excess of standard vacation and upon dismissal, it is necessary to calculate the size of the employee's average salary for 1 day. The basis is the income of the employee, which was received by him in the past 12 months before the payment of compensation. Legislatively, the calculation rules are reflected in the regulation "On the specifics of the procedure for calculating the average wage", approved by the Government Decree No. 922 of 12.24.2007.

To determine the average daily income of an employee, you need to divide the income for the year by 12, and the resulting figure, in turn, divided by 29.3. Thus, the average daily earnings of an employee = D / 12 / 29.3. In this formula, D is the employee's annual earnings, 12 is the number of months in the year, and 29.3 is the statutory value that represents the average number of days in each month of the year.

In the event that in the billing year any of the months the employee did not fully work, for example, due to illness, the regulation provides a clarifying formula for calculating the average earnings for one day. It is equal to:

D / (29.3 × Mp + Mn), where:

D - income for the past year;

29.3 - the average number of days in each month of the year;

Мп - the number of full months in the past year that the employee worked;

Мн - the number of days in incomplete months that the employee worked.

For example, a worker worked 10 full months of the design year, and in 2 months he was sick for 2 weeks (that is, he worked 30 calendar days in both months). The average daily earnings in this case will be equal to:

220,000 (annual income) / (29.3 × 10 + 30) = 681.11 rubles.

After determining the average daily earnings, it remains only to multiply the amount received by the number of days of unclaimed vacation, and the result will be the amount of compensation for unused vacation payable to the employee. For example:

681.11 × 3 = 2,043.33 rubles.

How to use a sample and write an application for compensation for unused vacation

Since the calculation and payment of compensation for unused vacation is made only on the personal application of the employee, you need to know how to write such a statement.

The legislation does not provide for a unified application form for compensation for unused vacation. The document is written by the employee in free form addressed to the head of the organization.

A typical sample of an application for vacation compensation contains the following rules: in the upper right corner, the name of the organization, surname, name, patronymic of the manager to whom the employee applies. Slightly below the employee must indicate his data: full name, position, department, personnel number. Even lower in the middle, the name of the document is indicated: application. Next, from the red line, the employee describes his request for compensation for unused vacation.

In the text, you need to indicate:

• year of work (period) for which the vacation was granted;
• type of vacation (main or additional);
• the number of days for which the employee wants to receive compensation for unused vacation.

The application must be submitted to the office, to the secretary of the head or directly to the head, with a mandatory mark of acceptance.