Employees, decorated in accordance with the current labor legislation of the Russian Federation, have the right to an annual payable work vacation.
However, there are often situations when the employee is dismissed, not completely "walking" the days of rest. In such a situation, the employer must accrue and pay compensation for unused vacation.
Who is compensation?
Worker in the right, not dismissing, get monetary compensation over the days of additional vacation that exceed 28 days a year.
They are put on employees of the Far North or faces workers on harmful works, as well as a number of categories of workers.
Each organization itself can establish a few additional days of vacation for their employees, for example, for a continuous continuous experience.
For compensation follows write a statement in free form, with a request to replace vacation days with cash payments.
Determination of the number of days
The calculation always begins with the allocation of the number of days to be paid. The procedure for calculation is reflected in n 35. Rules approved Order No. 169 of 04/30/1930.
Persons who have worked at the enterprise at least 10.5 months and not used the day of annual leave, have the right to count on full annual compensation.
It is also put to employees who spent in organizing from six months to 11 months if the dismissal occurred at the following reasons:
- in and reduced state;
- liquidation of the organization;
- a medical conclusion for which a person is not able to continue work;
- call in the ranks of the Russian army.
In other cases, counting the number of days of unused leave by employees who worked less than 10.5 months, occurs in proportion to the spent months.
But how to calculate how many days are subject to payment if the employee is in the organization for a long time, and is rare and irregular on vacation?
For the year of work, 28 days of vacation must be accrued. but in the calculation takes not a calendar yearAnd the period starting from the day of official employment.
If the year is not completely worked, then for every month must be accrued about 2.33 days of vacation.
In accordance with the current legislation, the organization determines the order of numbers after the comma, to which rounding is carried out, which is always due to the increase in the increase.
At the same time, if in the month worked more than 15 days inclusive, it is taken into account for calculating CNO as a complete, if less - it does not participate in the calculation. In the event that the billing period ends on the last day of the month, then this month is in the calculation when determining the average earnings.
Of the total amount of vacation days, the used days of vacation are deducted.
There are a number of professions for which the duration of annual leave is established above ordinary. In this case, each spent month gives the right to more vacation days.
The formula for calculating the number of unused days of the employee's leave for compensation during dismissal can be represented as follows:
Bottom \u003d dpg / 12 * m - di
- Bottom
- DPG. - the number of vacation days laid for spent year;
- Di - The days when the worker was in the annual holiday.
Calculation of medium earnings
After the period is defined for which compensation should be accrued, it should be calculated magnival earnings.
For this revenues are taken into account for the entire period of work. Then the total amount is subject to division by the number of days spent. At the same time, to calculate the average earnings, it is believed that in each fully spent month of 29.3 days.
At the calculation, the periods of finding an employee on vacation at their own expense, duration of more than 14 days, lack of at work for a disrespectful reason or finding child care leaves.
Formula for calculating compensation:
Kno \u003d bottom * sd
- CNN - compensation for unused vacation;
- Bottom - the number of unused vacation days;
- SD - Maternally earnings.
Example of calculating compensation for unused vacation when dismissing employee
Ivanov A.A. settled on the enterprise 05/03/2014. Detachment date 01/18/2015. Salary 20 000 rubles per month, salary for January amounted to 14,000 rubles. There was no on vacation. It is required to calculate CNO.
From May 3 to January 2, Ivanov worked 8 full months. In addition, in January, it was worked out for another 16 days. Since 16 days more than half of the month, January is taken into account as full.
In accordance with the formula, we consider the number of days (rounding to three digits after the comma):
28/12 * 9 \u003d 20,997 days
Calculate the average daily earnings:
- (29.3 * 8 + 29.3 / 31 * 16) \u003d 249,523 - the total number of calendar days when Ivanov was an employee of the organization, the so-called vacation experience;
- 20 000*8 + 14 000 = 174 000 – total amount salary during operation;
- 174 000/249, 523 \u003d 697,331 - average daily earnings.
Thus, CNO Ivanova will be: 20, 997 * 697,331 \u003d 14641.86 rubles.
Documents for reflection CNO in accounting
Calculation of CNO for purposes accounting happens using forms T-61 "Note-Calculation when dismissal".
Facial and reverse side of the document are subject to filling:
Money issued by an employee is necessarily reflected in the note-calculation with the introduction of details of payment documents. Amounts are indicated not only by numbers, but also in words.
Penalties for non-payment of compensation
If, after the employee's dismissal, the employer refuses to list the necessary CNO, then in accordance with the labor legislation of the Russian Federation (Art. 236 of the Labor Code of the Russian Federation), the dismissed employee has the right to apply to the court.
According to the COAP of the Russian Federation officers For violation of labor legislation and labor protection, administrative responsibility are entitled. They can be imposed of a penalty in the amount of fine up to 5 thousand rubles. Legal entities may be fined in the amount up to 50 thousand rubles.
Payment of the fine does not remove the obligation to pay CNO and penalties for the delay.
Penalty is calculated in the same way as when late with the tax payment. One three-way refinancing rate of the Central Bank of the Russian Federation operating in the period when compensation was paid.
An example of calculating the penalty
Dismissed employee did you get 26 thousand rubles By November 1. However, the organization detained payment until February 1. On January 12, the refinancing rate increased by 1% and amounted to 14%.
The calculation of the penalty is made according to the following algorithm:
- from November 1 to January 11, the duration of the period is 72 days. In this period, penalties will be (26 000/100 * 13) / 300 \u003d 11.27 rubles per day;
- from January 12 to February 1, 21 days. Peny will be (26 000/100 * 14) / 300 \u003d 12.13 rubles per day.
Total penalty to payment is equal to 11.27 * 72 + 12,13 * 21 \u003d 1066,17 rubles.
Video: Compensation of vacation at dismissal
In the videos, it is explained, in which case, and to whom the compensation of unused days of vacation is made when the employee is dismissal.
The procedure for calculating compensation in different situations Employee employment.
In consideration, take each year in which the employee did not go away vacation or walked it partly. After all, it was entitled to rest annually (Art. 114 of the Labor Code of the Russian Federation). At the same time, it is not about the calendar, but about the working year. That is, unused vacation days, consider every 12 working months, starting from the day of employment (paragraph 1 of the Rules on the next and additional leaves approved by the USSR NKT on April 30, 1930 No. 169; Further - Rules).
In such a vacation experience do not turn on:
- the time when the employee was absent at work without good reasons (including in cases provided for in Art. 76 of the Labor Code of the Russian Federation);
- leave to care for a child before they reach three years;
- holidays without salary salary with a total duration of more than 14 calendar days.
Such an order follows from paragraph 2 of paragraph 28 of the rules approved by the USSR NKT on April 30, 1930 No. 169, and Article 121 of the Labor Code of the Russian Federation.
For a complete spent month, take a period equal to half a month or more. Excess the same, which make up less than half of the month, exclude from the calculation. This procedure is registered in paragraph 35 of the Rules approved by the USSR NKT on April 30, 1930 No. 169.
Important: There are cases where the employee needs to pay compensation as a full year of work, even if he actually has been listed in the organization a smaller period. In particular, it is necessary to make it necessary when the employee is fired, which has worked in an organization less than 12 months, but at least 10.5. The fact is that in 11 months there is full compensation, and 10.5 months have been working to round up to 11.
Also, full annual compensation relies and spent in an organization from 5.5 to 11 months, if the cause of so early dismissal was:
- state reduction;
- liquidation of the organization;
- call on military service;
- recognition of the employee is fully incapable of work according to medical conclusion.
Such norms are prescribed in paragraph 28 of the Rules approved by the USSR NKT on April 30, 1930 No. 169. Moreover, the rules for full compensation should be applied to all employees. That is, both those who have been worked out in a given organization for less than one year and those who worked for more than one year.
So you need to act, provided that in the last working year they worked 5.5 months (or more) the experience, which gives the right to annual leave. The legitimacy of this approach is confirmed by the recommendations of Rostrud dated June 19, 2014 No. 2. The courts occupy a similar position (see the cassation definition of the Sverdlovsk Regional Court of July 14, 2009 No. 33-7241 / 2009).
If the employee in his first and only working year in this organization (except the cases listed above) was busy less than 11 months, then this year it has compensation in proportion to spent time (paragraph 35 of the Rules approved by NKTs of the USSR on April 30, 1930 . № 169). That is, the number of unused days of vacation in this case determine by the formula:
In all other cases, pay:
- full annual compensation for every worked 12 months of the working year;
- proportional compensation if the employee worked less than 12 months.
An example of calculating the number of unused vacation days for which it is necessary to pay compensation when dismissal. Employee worked in the organization more than 11 months
A.S. Kondratyev works in the organization from April 15, 2014. He is put on an annual vacation of 28 calendar days.
October 16, 2015 Kondratyev resigned. Annual vacation he never took, so he was compensated for unused vacation.
From 12 to 25 January 2015, Kondratyev was on vacation without salary salary (14 calendar days). Data 14 days must be taken into account when calculating the experience for vacation and compensation for unused vacation (Article 121 of the Labor Code of the Russian Federation). So, in the first working year, an employee worked with all 12 months and for this year he has full compensation. That is, the number of unused calendar days of vacation for the first working year - 28.
For the second working year, the employee worked less than 12 months (from April 15 to October 16, 2015). Therefore, this year, the accountant calculated him proportional compensation. To calculate the number of unused days of vacation this year, the accountant determined that the number of complete (workers) months from April 15 to October 16, 2015 is six:
- from April 15 to 14, 2015;
- from May 15 to June 14, 2015;
- from June 15 to July 14, 2015;
- from July 15 to August 14, 2015;
- from August 15 to September 14, 2015;
- from September 15 to October 14, 2015.
The remaining number of days before the dismissal of the employee is two (from 15 to 16 October 2015). This is less than half of the working month. Therefore, when calculating compensation, they are not taken into account.
The number of unused days of vacation for the second working year Accountant determined like this:
28 days : 12 months. × 6 months \u003d 14 days.
In total, the number of days for which Kondratyev should pay compensation for unused vacation during dismissal, was:
28 days + 14 days \u003d 42 days
An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal. Employee worked in an organization less than 11 months
VC. Volkov works in the organization from November 21, 2014. The employee is allowed annual leave with a duration of 28 calendar days.
February 27, 2015 wolves quit. Annual vacation he did not take, so he was compensated for unused vacation.
The number of unused days of vacation accountant determined so.
The employee worked in an organization for less than 11 months (from November 21, 2014 to February 27, 2015). Therefore, it is worth proportional compensation. To calculate the number of unused days of vacation, the accountant determined that the number of full exhaust (workers) months is equal to three:
- from November 21, 2014 to December 20, 2015;
- from December 21, 2014 to January 20, 2015;
- from January 21, 2015 to February 20, 2015.
The remaining number of days before the employee's dismissal is seven (from February 21 to 27, 2015). This is less than half of the working month (28 days: 2). Therefore, when calculating compensation, they are not taken into account.
An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal. An employee worked in an organization for less than 11 months. The employee was given a vacation without salary saving
VC. Volkov works in an organization from January 22, 2015. The employee is allowed annual leave with a duration of 28 calendar days. From 3 to 19 February 2015, the employee was on vacation at his own expense.
April 10, 2015 wolves quit. Annual vacation he did not take, so he was compensated for unused vacation.
The employee worked in an organization for less than 11 months, so it provides proportional compensation. To calculate the number of unused days of vacation, the accountant determined that for the period from January 22 to April 10, 2015, the employee worked out two full months and 20 days. Since the employee took his vacation without salary salary - 17 days (from February 3 to 19, 2015), the accountant was pretended for 3 days (17 days - 14 days.) From the experience of the employee. This is due to the fact that when calculating the holidays in the experience turns on vacation at its own expense, but within 14 days. Thus, the employee's experience amounted to two months and 17 days, taking into account rounding - three months.
The accountant calculated the number of unused days of vacation, for which it is necessary to pay compensation to the wolf, so:
28 days : 12 months. × 3 months \u003d 7 days
Employee is not working since the beginning of the month
Situation: how to determine the number of full past months in order to calculate compensation for unused vacation when dismissing if the employee is hired not from the beginning of the month?
Take the calculation not calendar, but the work months. For example, if an employee came to work on January 23, then his full-time month expires on February 22. The next working month begins on February 23, and expires on March 22, etc. Indirectly, such an order confirms the provisions of paragraph 1 of the rules approved by the USSR NKT on April 30, 1930 No. 169.
At the same time, if an employee leaves before the expiration of a full working month, it is necessary to be guided by paragraph 35 of the Rules approved by the USSR NKT on April 30, 1930 No. 169. That is, when an employee worked exactly half a month or more, take this month for full. Monthly, who worked less than half, do not take into account at all.
Suppose an employee before dismissal worked in an organization from January 23 to March 14. In this case, the number of working months will be:
- from January 23 to February 22 - one full-time month;
- from February 23 to March 14 - 20 days, which is more than half of the working month from February 23 to March 22 (28 days: 2).
Thus, rounding is produced in a majority - up to two months.
If the calendar months were taken into account, the number of worked months would decrease to one. January (from the 23rd to the 30th) and March (from the 1st to the 14th) would not fall into account, and one month would remain - February (from the 1st to the 28th). This option is unprofitable for an employee and does not meet the requirements of the Ministry of Health and Social Development of Russia, set out in a letter dated December 7, 2005 No. 4334-17.
Rounding of fractional number days
Situation: how many digits after the comma can be rounded the fractional number of days for which it is necessary to pay compensation for unused vacation associated with dismissal?
The more, the more accurate calculation will turn out. The organization can round up to two digits after a comma or up to three or even up to four.
When calculating the number of unused days of vacation, for which compensation needs to be paid, a fractional number of days can be obtained. For example, if an employee needs to pay compensation for five past months, it turns out to be 11.6667 days (28 days: 12 months. × 5 months).
How to round the number of unused days of vacation, is not said in the legislation. Therefore, to decide how to round such results, the organization can independently.
At the same time, the majority accounting programs Provide rounding the fractional number of days to two characters after the comma by the rules of arithmetic. The organization can be guided by this order, and may establish its.
An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal
Chief Accountant A.S. Glebova works in an organization since May 13, 2014. February 27, 2015 she quit. Whole this period worked completely.
Glebova worked in an organization for less than 11 months, so it contains proportional compensation. To determine the number of unused days of vacation, the accountant determined that the number of full (workers) months of work of the employee in the organization is equally nine (from May 13, 2014 to February 12, 2015).
The remaining number of days before the dismissal of the employee is 15 (from February 13 to 27, 2015), which is more than half of the working month (28 days: 2). Therefore, these 15 days accountant also included in the calculation.
As a result, it turned out that Glebov worked 10 full months.
The organization has established the order of rounding the number of unused days of vacation to four digits after the comma by the rules of arithmetic.
The number of unused days of vacation accountant calculated this:
Compensation of the employee was paid for 23,3333 calendar days.
Translation of the partner to the main place of work
Situation: How to determine the amount of unused vacation days when calculating compensation for unused vacation associated with dismissal? The employee first was a partover, and then transferred to the main job place.
When calculating the number of unused days of vacation, consider the time that the employee worked part-time to the main place of work.
After all, commercials are provided on the same grounds as other employees (Part 2 of Art. 287 of the Labor Code of the Russian Federation). And when dismissal, the organization should pay compensation to an employee for all unused vacations, including those that are relying a part-time (Article 127 of the Labor Code of the Russian Federation).
An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal. The employee first was a partover, and then transferred to the main place of work.
A.I. Ivanov works in a part-time organization from April 22, 2014. From July 1, he was transferred to the main place of work. He is put on an annual vacation of 28 calendar days.
February 27, 2015 Ivanov resigned. For the entire period of work in the organization, he was not on vacation.
Ivanov worked in an organization for less than 11 months, so it contains proportional compensation for unused vacation. To calculate the number of unused days of vacation, the accountant determined that the number of full (workers) months of the employee's work in the organization is 10 (from April 22, 2014 to February 21, 2015).
The remaining number of days before the dismissal of the employee is six (from February 22 to 27, 2015), which is less than half of the working month (28 days: 2). Therefore, when calculating compensation, they are not taken into account.
It turned out 10 full months (including the working hours of part-time employee).
The number of unused days of vacation for which it is necessary to pay Ivanov compensation was:
28 days : 12 months. × 10 months \u003d 23,3333 days
Employee is fired in two months
In this case, compensation for unused leave when dismissal, calculate in the usual order (Article 139 of the Labor Code of the Russian Federation). That is, the number of unused vacation days determine proportionally spent time (paragraph 28 of the rules approved by the USSR NKT on April 30, 1930 No. 169).
So do it, even if the employee was on the probationary period. The provisions of labor legislation do not provide for any features for such a category of employees (part 3 of Article 70 of the Labor Code of the Russian Federation).
Fixed-term employment contract
Situation: How to determine the amount of unused vacation days to calculate compensation when dismissing? An urgent employment contract concluded for up to two months. The organization is located in the region of the Far North.
The number of unused days of vacation is determined by two working days for each month of work (Art. 291 of the Labor Code of the Russian Federation).
At the same time, annual additional leaves provided for employees working in the region of the Far North, when calculating compensation for unused vacation during dismissal in this situation, do not take into account. Explanation is.
Article 321 of the Labor Code of the Russian Federation provides for annual additional paid holidays for work in the regions of the Far North and equivalent areas. Annual additional paid vacation provided for in Article 321 of the Labor Code of the Russian Federation is provided to employees after six months of work in an organization (Part 1 of Art. 322 of the Labor Code of the Russian Federation). Since the employee was imprisoned by an employment contract for a period of two months, the provisions of Article 321 of the Labor Code of the Russian Federation on this category Employees do not apply. Therefore, compensation for unused vacation should be paid at the rate of two working days per month of work without taking into account additional leaves (Art. 291 of the Labor Code of the Russian Federation).
An example of calculating compensation for unused vacation. An employment contract has been concluded for a period of up to two months. The organization is located in the region of the Far North
VC. Volkov was accepted for work on an employment contract for a period from January 13 to 28, 2015 into the organization located in the region of the Far North. The employee for the period of work under the contract is accrued salary - 10,000 rubles. Upon expiration of the employment contract, the employee quit. According to Article 291 of the Labor Code of the Russian Federation, Volkov has been compensated for unused vacation duration of two working days.
The average daytime earnings for calculating the compensation Accountant calculated by dividing the amount of the accrued salary for spent days for the number of working days on the Calendar of the six-day working week (paragraph 7, 11 of the provisions approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922, part 5 Art. 139 TK RF).
The number of working days for the period from January 13 to 28, 2015 on the Calendar of the six-day working week is 14.
The average day earnings of Volkova amounted to:
10 000 rubles. : 14 days. \u003d 714.29 rub.
The amount of compensation for the unused vacation was:
714.29 rub. × 2 days \u003d 1428,58 rubles
.
When dismissing the employee is entitled to claim compensation for non-represented days of vacation. In the Labor Code of the Russian Federation it is determined that all payments are made by the employer in the last work day of the employee.
Dear readers! The article talks about typical ways to solve legal issuesBut every case is individual. If you want to know how solve your problem - Contact a consultant:
Applications and calls are accepted around the clock and seven days a week..
It is fast i. IS FREE!
Compensation for vacation relies with all employees, without exception. Does not play the cause of which the employment contract was terminated with the employee.
Compensation will not be paid only if the employee at the time of termination of the agreement used all vacation days to him.
The legislative framework
When calculating the released during dismissal in 2019, it is necessary to take into account the rules that are recorded in the 2007 Government Decree, as well as the provision of 2003 No. 213. Questions judicial practice Consecrated in solving the Armed Forces of the Russian Federation № GKPI06-637.
Who is compensation?
Compensation is entitled to get those workers who have worked full year and those who have been listed in the state of less than 11 months. Also, as we mentioned earlier, it does not play the role of dismissal from the enterprise.
An employee may arrange a statement on his own accord or terminate the employment contract by mutual agreement of the parties.
Payment relies and those who were fired "under the article", that is, by decision of the employer, due to the causes of the reasons defined by labor law.
Calculation of holidays when dismissal
For a fully spent year, employees receive 28 calendar days of vacation (). If it has not been used, then the calculation is made for all these days.
When an employee worked less than a year, compensation is made by the number of days of the left vacation, which are calculated in proportion.
For an incomplete month
Compensation for particular month An employee is assumed in two cases:
- since its employment, less than 11 months passed to the organization;
- since its end of its previous leave, less than 11 months passed.
The number of days of vacation, which are due to the employee, involves the use of the following formula:
number of days \u003d 2.33 * n, where n is the number of months that the worker carried out its work function.
For example, an employee Ivanova A.I. Worked at the enterprise until the moment of dismissal is 7 months and 12 days. Calculate the number of days of vacation, which will be compensated for: 2.33 * 7 \u003d 16 days.
For unused vacation
Employees who terminate relations after 11 months from the date of employment or those whose previous leave ended more than 11 months ago may receive compensation.
From this rule there is an exception when employees pay holidays in full.
To do this, the following rules must be followed:
- the worker implemented its functions from 5 to 11 months;
- dismissal is made due to the closure of the company, the arrival of an employee for military service, translating a different type of work.
At your own accord
The worker has the right to terminate the employment agreement on his own request, warning the employer for 14 days.
In some cases, employees represent two statements - on vacation, for dismissal. In this case, the last working day of such an employee will be the last day of vacation.
The reason for dismissal does not play roles when calculating compensation for incomplete vacation days. It should also be borne in mind that employees who are on probation and part-time work can qualify for paying.
Under article
The dismissal "under the article" implies termination labor relationship At the initiative of the employer in cases determined by law. In the current labor legislation, there are no special reservations related to situations where the employment contract terminates on this basis.
Thus, such employees are due to all payments as in the usual basis, including for compensation.
If this rule is not fulfilled, an employee has the right to write an appeal to regulatory authorities to restore violated rights.
If there is no earnings
If the employee did not have earnings, then it is necessary to identify the causes of this situation.
If in the last 12 months the employee received the average monthly income, for example, due to the fact that he was, care for the child or was in a long business trip, then when dismissal is carried out on the basis of the salary, taking into account all premiums and allowances.
In that situation, when earning was not due to the fact that the worker carried out its functions and received a payment on a gray scheme and there is no documentary confirmation of official income, the calculation is not made.
How to calculate right?
To properly calculate compensation when dismissal, you must have the following information:
- settlement period;
- average daily earnings;
- the number of days of vacation.
It is necessary to take into account the following nuances:
- festive and weekends are not taken into account when determining the days of the settlement period;
- compensation for unused vacation is subject to taxation;
- if the payment of labor is indexed, then the corresponding calculation is also made for compensation.
So the calculation is made according to the following scheme:
- determination of the estimated period;
- calculation of the number of calendar days that are subject to payment;
- calculation of the average daily earnings.
Does the value of the spent time?
The time spent time is key. So, if the employee performed his labor duties for more than 11 months, then the calculation of the holidays during the dismissal is in full.
Compensation for unused vacation at dismissal is a question that worries every employee who leaves the former place of work. How to calculate compensation for unused vacation? Correctly answer this question is important for the organization. At what points you should pay attention to correctly calculate the amount of compensation, you will learn from this article.
Is the calculation of compensation for unused vacation when dismissal in 2018
In practice, there are often situations where the employee does not have time to fly off all due to him Labor Code Another paid vacation. And if such an employee suddenly decides to leave the company, the question will arise: what to do with the unused part of the vacation? Should the remaining days or for them you can get compensation in cash? In addition, does the reason for which the employment contract occurred? And how will the calculation of compensation for the unused vacation during dismissal?
The TC RF is definitely answered: the employer must pay compensation for a non-governmental vacation at the dismissal, that is, for each unused day.
IMPORTANT! The employee's right to calculate compensation for the unused vacation and its payment during dismissal does not depend on what basis the employment contract was terminated (the letter of Radrud dated 02.07.2009 No. 1917-6-1).
After the organization was convinced of the need for payment, the question arises before it: how to calculate compensation for unused vacation?
How to calculate holiday compensation when dismissal
In accordance with general rule The employee who decided to leave the company has the right to receive monetary compensation for the unused vacation in proportion from the cumulative services worked in the company, for which it was accrued to these days (paragraph 28 of the holidays on holidays, ultrasound. NKT USSR 04/30/1930 No. 169, hereinafter - Rules).
However, if the employee decided to leave the former place of work not at his own request, but in connection with the onset of the circumstances listed in paragraph 28 of the Rules (for example, the staff has occurred), the employer will have to pay him compensation in the amount of as a complete year But only provided that such an employee managed to work in a company from 5½ to 11 months (paragraph 28 of the Rules).
IMPORTANT! The above rule is valid only if the employee did not have time to work on a firm for a whole year. Otherwise, when dismissing compensation for unused vacation will be calculated according to general order, i.e. proportional to the spent time.
At full compensation (as over a whole year), other employees (who left the company did not follow the circumstances from paragraph 28 of the Rules), but only if they managed to work for 11 months at the date of departure from the organization, but did not finalize until the whole year.
Calculation of compensation for unused leave when dismissal: Formula
In general, the formula for calculating compensation for the unused vacation during dismissal is as follows:
R compensation. \u003d Quantity. DN. × cp dn s r,
where: R Compensation. - The amount of compensation ;
Qty DN. - the number of unused vacation days;
CP DN S R - Earnings of the employee on average for 1 working day.
In order to determine the value of the Wed DN, you need to have information about which salary has been charged an employee who decided to leave the company for the last 12 months (before dismissal). In addition, you should know how many days of these 12 months the employee actually performed the working functions (paragraph 5 of the Government Decisions of the Russian Federation "On the Calcution of Middle Wages" of December 24, 2007 No. 922).
How to calculate compensation for unused vacation: medium salary calculation formula
Formula for calculation medium salary An employee for 1 working day in order to determine the size of the compensation of non-gluable leave when dismissal, as follows:
Cp dn z p \u003d zp / 12 × 29,3,
where: zp is a salary that was accrued to the employee for the 12th months;
29.3 - the average number of days in the month.
IMPORTANT! In order to calculate the average salary per day, all payments received by the employee and the work provided by the labor or collective agreement are taken into account. At the same time, payments made beyond labor relations ( social payments, material aid etc.), the calculation is not accepted (paragraphs. 2, 3 of the Resolution No. 922).
If the employee under the TK RF is not allowed calendar Daysand in workers, then it is true to calculate compensation , middle earnings per day should be calculated differently:
Cp dn s p \u003d sn / k 6-day. slave Ned. .
Cp dn s r - employee earnings on average for 1 working day;
ZP - Salary, which was accrued to an employee for the 12th months;
To 6-day slave Ned. \u003d The number of days that the employee worked on the basis of the calendar of the 6-day working week.
IMPORTANT! If the employee was not charged for the preceding day of the dismissal of 12 months, the average salary for 1 day will be determined on the basis of earnings data accrued for previous period Similar length (clause 6 of Resolution No. 922).
The calculation technique did not change during last yearTherefore, compensation for vacation during dismissal in 2018 should count on the above formulas and rules.
In order to correctly determine what amount in the monetary equivalent should be reimbursed by an employee for not having managed to go off the whole vacation, it is important to figure out how long it remains in its reserve. However, it is not always easy to do this in practice.
How to calculate compensation when dismissal: We consider days
First of all, it is necessary to find out what the "vacation" experience of the employee who decided to quit. That is, for how many complete months of their duties in the company, it is relevant to the appropriate number of days of vacation.
Rarely, who at the time of the dismissal has an even amount of past monthly months. Much more often in practice, a different situation is common: for the day of dismissal, it is not completely worked out. How to calculate compensation when dismissal in this situation, described in paragraph 35 of the Rules:
- if more than half of the month is worked out, you need to consider such a month as a complete;
- if less than half of the month worked out, this period is not accepted into the calculation.
IMPORTANT! Under a month, for calculation purposes, it is understood not a separate calendar month, and the month of the actual execution of labor functions by an employee in a specific firm from the moment he was adopted in the company (for example, from June 16 to July 16).
After determining the "vacation" experience, the accountant must calculate the number of days of unused vacation. How to calculate compensation for dismissal depends on what days the employee accrued vacation - calendar or workers.
If the vacation was provided in calendar days, then act is necessary as follows.
For each month of work, an employee is charged 2.33 days of vacation (a letter of Rostrude from 10/31/2008 No. 5921-TZ). Next, by multiplying the value of 2.33 and the "vacation" experience, the total number of days of vacation is calculated. After that, those days that the employee have already fucked earlier are deducted from the total value.
IMPORTANT! The exceptions are those persons who managed to work in the company more than 11 months, but decided to leave it, without spending in the company of the year. In such cases, the Organization pays compensation in full annual size, that is, as if the year had been worked out entirely.
The formula for calculating unused vacation days looks like this:
Qty DN. \u003d Count. slave × 2.33 - dp. .
Qty DN . - the number of unused vacation days;
Number of month slave - the number of months during which the employee was issued in the firm;
Dpz. - The number of days of vacation used by the employee.
IMPORTANT! Rounding the days remaining from vacation, when calculating compensation, it is necessary in favor of an employee (largely), and not in the arithmetic rules.For example, the employee is adopted in the organization on 03/28/2018, and leaves 05.06.2018. In this case, the number of days of unused vacation is 4.66 calendar days (2.33 calendar days for the period from 28.03.2018 to 27.04.2018 and 2.33 calendar days for the period from 04/27/2018 to 05/26/2018. Period from 27.05 05.06 The calculation is not accepted because it is less than half of the month).
Consider how to calculate compensation for leave when dismissal if an employee has been concluded an employment contract for the period of seasonal work. In this case, vacation is charged on the TK RF in working days (Art. 295). For 1 month of work in this case, not 2.33 calendar, and 2 vacation days (Article 139 of the Labor Code of the Russian Federation).
Therefore, the formula for calculating the remaining days of vacation will be somewhat different:
Qty DN. \u003d Count. slave × 2 - dp.
Compensation for a non-gluable vacation at dismissal: payment order
IMPORTANT! If a fired employee for some reason was not in the workplace on his last working day, the firm is obliged to pay all due amounts no later than the day after the dismissed employee provided a requirement for the calculation.
Therefore, on the last working day, an employee who decided to leave the place of work should receive compensation from the company for a non-gluable vacation.
Compensation for a non-gluable vacation can be documented with a form designed by the employer independently, or unified form No. T-61.
How to calculate compensation for unused vacation when dismissing if the vacation is additional
Often there are situations when an employee who has decided to leave the company did not have time to fly off not only his annual vacation, but also did not take advantage of additional vacation days.
IMPORTANT! Such a vacation is provided with a collateral contract. For example, in a collective agreement, it can be written that upon achieving a certain experience in the company, it is relying than several days to leave.
In such a situation, it is important to remember that the days of additional vacation must be compensated in accordance with common order (described above), i.e., as if it were, the days of the usual annual leave. This conclusion follows from Art. 127 of the Labor Code of the Russian Federation, where it is indicated that when dismissing an employee, the employer must compensate for (in monetary measurement) to him all unused vacation.
Therefore, carrying out the calculation of compensation for unused leave when dismissal in 2018, it is important to clearly follow the general order described above.
About compensation for unused vacation without dismissal, we told in detail .
In addition to compensation for a non-governmental vacation, the employer is obliged to pay an employee wages. How to calculate it correctly, find out.
RESULTS
Calculation of compensation for unused vacation at the dismissal of an employee is a task requiring an accountant of a clear knowledge of the relevant standards of labor legislation, as well as an understanding of the features of the calculus of the average earnings of the employee for 1 day and, accordingly, the days of vacation due to it.
It is important to remember that the answer to the question of how to calculate the compensation of vacation during dismissal depends on how the employee should be charged to charge days of the TK RF: in calendar days or in workers. Compensate an unused vacation to a dismissal employee organization should on the last day when it works. At the same time, the calculation of compensation for the unused vacation during dismissal should be made for all unused days of both an annual and additional vacation.
If the employee fell down his leave in advance and decided to quit, the employer should keep funds for unreought-after days of vacation. How to calculate the amount for retention, find out.
It is always accompanied by the final calculation, in the foreground in which it is worth calculating compensation for unrealized vacation. She pays, given the days of vacation for the entire period of work. In the presented publication, we will tell you how to calculate the number of days of vacation during dismissal, making it quickly and competently.
Since the calculation compensatory payments Made by multiplying the number of days of unused vacation at the average daily earnings, the accuracy of the amount obtained depends on the correct calculation of these indicators.
How to calculate vacation days when dismissal
The law has not been established a certain algorithm for calculating days of vacation payable upon termination of the employment contract. Usually, with such calculations, the positions set forth in the "Rules on the next / additional leave" of April 30, 1930 and the established TK of the Russian Federation of their durability are adherent.
When dismissing an employee, whose work experience in one place exceeded 11 months, and the vacation was not provided, it is calculated by compensation for the year. The same amount of compensation is also provided by employees who spent from 5.5 to 11 months. If the dismissal took place due to the elimination of the enterprise as a whole, its divisions, or a significant reorganization of the company.
For example, an employee is dismissed, which has worked in the company from 03/26/2016 to February 28, 2017, i.e. 11 months And 2 days. Lesson duration 28 days. Since more than 11 months have been worked out, the relying leave was the number of days stipulated by law - 28.
If the period of activity does not exceed 11 months., Vacation days are calculated in proportion to the number of months of selling experience in the incomplete working year by the formula:
H to \u003d n / 12 x to ohm - h dio, where
- h before - the number of vacation days, which should be paid;
- N - legislatively established standard of vacation days for the year;
- to Ohm - the number of months of work;
- H Dio - the number of days of the already sold vacation.
The worker settled on June 1, 2015, he worked until February 29, 2016, ran in December, part of the holiday (10 days), the total duration of which is 28 days. Calculate the number of unrealized days of leave by the proposed formula:
- H to \u003d 28/12 x 9 - 10 \u003d 10.97 days.
If, while maintaining the same source data, a minor worker is fired, then in the calculation will appear the duration of the vacation 30 days:
- H to \u003d 30/12 x 9 - 10 \u003d 12.5 days.
For a teacher who has the right to leave for a duration of 56 days, the calculation will be as follows:
- H to \u003d 56/12 x 9 - 10 \u003d 31.99 days.
Thus, the key role in the calculation plays the duration of a leaning vacation.
About rounding the size of the calculated days of vacation
The obligation of rounding the obtained value was not regulated, but in the letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17 notes that there is the possibility of rounding the number of days of vacation at the initiative of the employer, incl. to whole units. But this can be done without applying arithmetic rules, but based on the interests of the personnel.
Example
The set of vacation duration is 28 days. Situation: an employee who has 1 month is fired. spent experience. The number of days of vacation vacation per month is 2.3333 days (28/12). Due to the inconvenience of use in the calculations of the periodic fraction, the employer is entitled to round the amount obtained. At the same time, rounded:
- to hundredths, determine the value of 2.34 days;
- up to tenths - 2.4 days;
- until integers - 3 days.
How to calculate the number of months of vacation: Features
To correctly calculate the days of vacation when dismissal , It should be remembered about the specificity of the number of months in the vacation period. With this counting of the period adhere to generally accepted arithmetic rules: if the number of days left after the determination of full months does not exceed half of the month, they are excluded at the calculation, and when they are exceeded, they are rounded to a whole month. Note that the rules there is no clarification of the term "half of the month". However, guided by examples submitted in the document, employers in practice take 15 days in half a month, despite their number in the month. In addition, in the calculation of the period participate estimated periods, not calendar.
Example
Announced 03.01.2016 Employee dismissed on 19.05.2016. The period of work was 4 months. And 16 days. 16 days (\u003e 15) rounded to a whole month, receiving 5 months for further calculation.
We clarified how to calculate the number of days of vacation during dismissal. We add that employees who have worked at least 11 months. And dismissed for any reason receive compensation in full for the year, which does not contradict the Labor Code of the Russian Federation, since annual paid leave is necessarily included in the selling experience, constituting a total of full time.
