Compensation when dismissing for unused vacation example. Compensation for unused vacation: calculation, accounting, taxes

Termination of an employment contract with an employee of the institution may occur on various reasons. In this case, according to Art. 140 of the Labor Code of the Russian Federation when dismissing, according to any one of them, all amounts due to the employee must be paid to him on the day of termination of labor relations. In the article, consider the calculation of compensation when dismissing and all payments that are put on the employee on any basis, as well as the features of their calculation.

At the beginning, we recall the general grounds for termination of the employment contract with the employee who are established by Art. 77 TK RF. These include:

• agreement of the Parties (Art. 78 of the Labor Code of the Russian Federation);
• expiration of the employment contract (Art. 79 of the Labor Code of the Russian Federation), except when labor Relations In fact, continue and none of the parties demanded that their termination;
• termination of the employment contract on the initiative of the employee (Art. 80 of the Labor Code of the Russian Federation);
• termination of the employment contract on the initiative of the employer (Article 71 and 81 of the Labor Code of the Russian Federation);
• translation of the employee at his request or with his consent to work to another employer or the transition to the electoral work (position);
• the refusal of the employee from the continuation of work in connection with the change of ownership of the property of the organization, with a change in the subordination (subordination) of the organization or its reorganization, with a change in the type of state or municipal institution (Art. 75 of the Labor Code of the Russian Federation);
• the refusal of the employee from the continuation of work in connection with the change in the conditions determined by the parties of the employment contract (part 4 of Art. 74 of the Labor Code of the Russian Federation);
• refusal of the employee from transfer to another work required by him in accordance with the medical conclusion issued in the manner prescribed federal laws and other regulatory legal acts of the Russian Federation, or the lack of an employer of relevant work (part 3 and 4 of article 73 of the Labor Code of the Russian Federation);
• refusal of the employee from transfer to work to another locality together with the employer (part 1 of article 72.1 of the Labor Code of the Russian Federation);
• circumstances that do not depend on the will of the Parties (Art. 83 of the Labor Code of the Russian Federation);
• violation of the rules for the conclusion of an employment contract established by the Labor Code or other Federal Law, if this violation eliminates the possibility of continuing work (Art. 84 of the Labor Code of the Russian Federation).

With any foundation of dismissal, the employee must be paid:

• salary for the time actually spent in the month of dismissal;
• compensation for unused vacation (for all unused vacation).

In some cases established by the legislation, in addition to the above payments, the employee is even supposed to pay:

• output benefit;
• middle earnings, saved at the time of employment.

Consider each of the named payments more.

Wages for the time actually spent in the month of dismissal.

As mentioned earlier, regardless of the foundations of termination of the employment contract when dismissing the employee, it is necessary to pay wages for the time spent before dismissal. Here it is necessary to remember that according to Art. 129 of the Labor Code of the Russian Federation salary of the employee includes: remuneration for labor, depending on the qualifications of the employee, complexity, quantity, quality and conditions of work performed; compensatory payments (compensatory surcharges and surcharges, including work in conditions deviating from normal, special climatic conditions both in areas undergoing radioactive pollution and other compensation payments) and stimulating payments (surcharges and surcharges of stimulating nature, premiums and other incentive payments).

Thus, the salary at dismissal must be paid completely for the time spent, that is, in accordance with the existing wage system with additional charges, dumps and premiums.

Worker February 12, 2015 resigned at his own request. Its salary - 15,000 rubles. In addition, the institution provides percentage surcharge for the experience (this employee it is 10%) and the monthly premium in the amount of 50% of the official salary. Let's calculate the salary of this employee in the month of dismissal.

According to the manufacturing calendar for 2015 in February 19 working days, of which the employee worked for 9 days.

If the employee worked completely 19 days in February, his salary would be 24,000 rubles. (15 000 rub. + 15 000 rub. X 10% + 15 000 rub. X 50%). However, the employee worked for 9 days on the day of dismissal. Thus, he needs to pay wages in the amount of 11 368.42 rubles. (24 000 rubles / 19 days. X 9 days.).

Calculation of compensation for unused vacation during dismissal.

Compensation for unused vacation, as well as salary, is paid regardless of the grounds for termination of the employment contract. In addition, on a written statement of an employee, unused leave can be provided to him with subsequent dismissal (with the exception of dismissal for guilty actions). In this case, the day of the dismissal is considered the last day of vacation (Art. 127 of the Labor Code of the Russian Federation).

When calculating compensation for unused vacation, the complexity sometimes causes the number of days of such a vacation. In this regard, we will dwell on this in more detail.

Counting the number of days of unused vacation.

To calculate the compensation for the unused vacation at dismissal - counting these days, it is necessary to use the Rules for the next and additional leaves approved by the USSR NKT from 04/30/1930 No. 169 (hereinafter referred to as Regulation No. 169). Note that they are applied in a part that does not contradict the Labor Code (Art. 423 of the Labor Code of the Russian Federation). In accordance with these rules, if the working year is not fully worked out, the days of vacation for which compensation should be paid is calculated in proportion to spent months. At the same time, the surplus, which make up less than half of the month, are excluded from the counting, and the excess constituents of at least half of the month are rounded to a full month (clause 35 of Rules No. 169). That is, if the worker in the month worked, for example, 14 days, this month is not taken into account, and if more than half - a month is considered to be. This draws attention to Rostrud in a letter dated 12/18/2012 No. 1519-6-1.

An employee of the institution dismisses, worrying 8 months 19 days. Annual vacation was not provided to him. The duration of vacation is 28 calendar days. We implement

In accordance with paragraph 35 of Rules No. 169, it is necessary to round up to 9 months 19 days, as 19 days amounted to at least half of the month. For each month of the working year, this employee is relying 2.33 calendar days of leave (28 kal. / 12 months.). Thus, for 9 months of work in the institution, he needs to pay compensation for 20.97 calendar days (2.33 kal. X 9 months), that is, for 21 calendar day, as the rounding is done in favor of the employee.

In a letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17 "On the procedure for determining the number of calendar days of unused vacation", it was said that when determining the number of calendar days of unused vacation payable when calculating compensation for unused vacation during dismissal, the rounding of their legislation is not provided. However, if the organization makes a rounding decision, for example, by whole days, it must be done not according to the rules of arithmetic, but in favor of the employee. (For example, if the duration of the unused vacation is 20.4 calendar days, rounding is carried out to 21 calendar day, not up to 20 calendar days.)

We use the conditions of example 2 and add that the leave duration is 36 calendar days. We implement calculation of compensation for unused vacation when dismissal - Passist the days of unused vacation.

Due to the fact that the duration of the vacation is 36 calendar days, for each past month, the employee has 3 calendar days (36 kal. / 12 months.). Consequently, the employee needs to pay compensation for 27 calendar days (3 channels. X 9 months).

The employee was hired on 01.03.2014, and on 02/12/2015 quit. The establishment for each year of work is provided with a duration of 28 calendar days. During the specified period, this employee was given a vacation equal to 10 calendar days. Produce calculation of compensation for unused vacation during dismissal.

From the terms of the example, it follows that this employee worked 11 full months. For each month of the working year, he was required by 2.33 calendar vacation days (28 kal. Days / 12 months.). Thus, the number of days of vacation for the period from 01.03.2014 to 12.02.2015 is 25.63 days (2.33 days x 11 months).

Note that this employee was already on vacation - 10 calendar days, it means that calculation of compensation at dismissal will beonly for 15.63 calendar days (25.63 - 10) or for 16 calendar days (if the institution decides to round item).

When calculating compensation when dismissing - counting the number of days of unused vacation, it is also necessary to remember that in accordance with paragraph 28 of Rules No. 169 dismissed for any reason, workers who have worked for this employer at least 11 months to be offset during the period of work given On vacation, get full compensation. Employees who have worked from 5.5 to 11 months have also received full compensation, if they are dismissed due to:

1. alicvidations of the enterprise or institution or individual parts, reduction of state or works, as well as reorganization or temporary suspension of work;
2. revenues on valid military service;
3. commandments in the prescribed manner in universities, technical schools, on slatami, preparatory compartments in universities and courses for training in universities and on Rabafaki;
4. transit to another work on the proposal of labor organs or consisting of commissions, as well as party, Komsomol and professional organizations;
5. found out unsuitable for work.

In all other cases, employees receive proportional compensation. Thus, the specified compensation receive employees who have worked from 5.5 to 11 months, if they are dismissed for reasons that differ from those named above (including on their own request), as well as all workers who have worked less than 5.5 months, independently from the causes of dismissal.

We draw your attention to the fact that the given norm applies only if the person worked in this organization for less than a year. Compensation for the second year is paid in proportion to the time-spent employee (letters of Rosgeuda dated 04.03.2013 No. 164-6-1, from 09.08.2011 No. 2368-6-1).

When calculating compensation for unused leave when dismissaling - counting the number of days of unused vacation, you should also not forget about Art. 121 of the Labor Code of the Russian Federation, in which it is said about the calculation of the work experience giving the right to annual paid leave.

An employee before dismissal worked in the institution 1 year 6 months 20 days. The duration of the annual paid leave is 28 calendar days. During the work, he was on vacation 18 calendar days. In addition, he was on sick leave 5 working days. Produce calculation of compensation for unused vacation when dismissal - Passist the days of unused vacation.

Initially, the period of operation of this employee will translate into months, it will turn out 19 months (20 days round up to a month, as it is more than half a month). Note that in accordance with Art. 121 TK RF, temporary disability days are included in the vacation experience.

So, for each month of the working year, this employee was required by 2.33 calendar days. Consequently, the employee must be paid compensation for 26.27 calendar days (2.33 kal days. X 19 months - 18 cal.) Or 27 calendar days, if rounding is accepted.

We use the conditions of Example 5 and add that the employee took an administrative vacation for 20 days. Calculate the days of unused vacation.

According to Art. 121 of the Labor Code of the Russian Federation, the time provided at the request of the vacation worker without salary preserving, not exceeding 14 calendar days during the working year, is included in the vacation experience. So, 6 calendar days (20 - 14) of administrative leave are not included in the vacation experience. Consequently, compensation must be paid for 1 year 6 months 14 days, when transferring to months it will turn out 18 months (we discard 14 days, as they constitute less than half of the month). Thus, the employee needs to pay compensation for 23.94 calendar days (2.33 kal. X 18 months - 18 cal. Days), when rounding - for 24 calendar days.

Calculation of compensation for unused vacation.

According to Art. 139 of the Labor Code of the Russian Federation in calculating compensation for unused vacation during dismissal participates day earningswhich is calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (average monthly number of calendar days). With any mode of operation, the calculation of the employee's average wage is made on the basis of the wage accrued to it and actually spent it for 12 calendar months preceding the period during which the average salary remains behind the employee. At the same time, the calendar month is considered the period from the 1st to the 30s (31st) the number of the relevant month is inclusive (in February - on the 28th (29th) number inclusive).

In addition, it is necessary to remember that the features of the calculus of average wages are established by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the features of the procedure for calculating the average wage" (hereinafter referred to as Regulation No. 922).

The employee is dismissed at his own request 02.03.2015. He worked in an institution for more than four years. The number of calendar days of unused vacation, this employee is 18 days. In the settlement period (from 01.03.2014 to 02/28/2015), the employee was:

• on a hospital - from 12/14/2014 to 12/18/2014 (5 calendar days);
• in the annual paid vacation - from 07/05/2014 to 07/14/2014 (10 calendar days).

Per estimated period The employee is accrued salary in the amount of 288,000 rubles. (excluding vacation and benefits on temporary disability).

Calculate compensation for unused leave when dismissal.

According to paragraph 5 of provisions No. 922, when calculating the average earnings from the settlement period, the time is excluded, as well as the amount accrued during this time:

• if the employee persisted average earnings in accordance with the legislation of the Russian Federation;
• if the worker received a temporary disability manual or maternity allowance.

According to paragraph 10 of provisions No. 922, if one or several months of the estimated period is worked out without fully or from it, the time in accordance with paragraph 5 of this provision was calculated, the average day earnings are calculated by dividing the amount of the accrued salary for the estimated period in the amount The average monthly number of calendar days (29.3) multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months. The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) on the number of calendar days of this month and multiplication by the number of calendar days per time spent in this month.

We define the number of calendar days taken into account when calculating the average earnings:

• in December 2014 - 24.57 (29.3 / 31 x (31 - 5));
• in July 2014 - 19.85 (29.3 / 31 x (31 - 10)).

The total number of calendar days in the settlement period will be 337.42 days (29.3 days. X 10 months. + 24.57 days. + 19.85 days).

Middle day earnings for payment of compensation for unused vacation will be equal to 853.54 rubles. (288 000 rubles / 337.42 days). The amount of compensation for the unused vacation will be 15 363.72 rubles. (853.54 rub. X 18 days.).

So, we reviewed the payments that should be made by the employer regardless of the foundations of termination of the employment contract. However, in some cases, additional payments are established by law. Consider them in more detail.

Output benefit.

Article 178 of the Labor Code of the Russian Federation has established cases when the employee will be required to pay a day off. Output manual in size middle monthly earnings

• with the liquidation of the organization;
• with a reduction in the number of workers or staff.

In addition, the staff remains average monthly earnings for the period of employment, but not over two months from the date of dismissal (with a testing of the day off). In exceptional cases, the average monthly earnings remains behind the dismissed employee during the third month from the date of dismissal to solve the employment service authority provided that in a two-week term after dismissal the worker appealed to this body and was not employed.

The employee will terminate the employment contract in connection with the liquidation of the institution from 03.03.2015. For the estimated period (from 01.03.2014 to February 28, 2015), he was paid by the salary of 380,000 rubles. He was worked out by an employee completely - 244 working days. Calculate the sum of the output benefit.

An employee dismisted in connection with the liquidation of the institution needs to pay a day off for two months in the amount of its average earnings. By virtue of paragraph 9 of provisions No. 922 of the average day earnings, except cases of determining the average earnings for paying for holidays and payment of compensation for unused leave, is calculated by dividing the amount of wages actually accrued for spent days in the estimated period, including premiums and remuneration taken into account in In accordance with paragraph 15 of this provision, the number of days actually spent in this period.

Thus, the average daily earnings of the employee will be 1,557.38 rubles. (380 000 rub. / 244 slave days).

The sum of the output benefit is 32 704.98 rubles. (1 557.38 rubles. X 21 slave day).

The amount of average earnings for the period of employment for the second month after dismissal will be 34,262.36 rubles. (1 557.38 rubles. X 22 slave day).

Output manual in size two-week average earnings paid when terminating the employment contract in connection:

• with the refusal of the employee from transfer to another work necessary to him in accordance with the medical conclusion issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the absence of an appropriate work at the employer (paragraph 8 of Part 1 of Article 77 of the Labor Code of the Russian Federation) ;
• with the call of an employee for military service or sending it to the alternative civil service replacing it (paragraph 1 of Part 1 of Art. 83 of the Labor Code of the Russian Federation);
• with the restoration of the employee who had previously performed this work (paragraph 2 of Part 1 of Article 83 of the Labor Code of the Russian Federation);
• with the refusal of the employee from the transfer to work to another locality together with the employer (paragraph 9 of Part 1 of Art. 77 of the Labor Code of the Russian Federation);
• with the recognition of the employee who is not fully capable of labor activity In accordance with the medical conclusion issued in the manner prescribed by federal laws and other regulatory legal acts of the Russian Federation (paragraph 5 of Part 1 of Art. 83 of the Labor Code of the Russian Federation);
• with the refusal of the employee from the continuation of work in connection with the change in the conditions defined by the Terms of the employment contract (paragraph 7 of Part 1 of Art. 77 of the Labor Code of the Russian Federation).

Article 178 of the Labor Code of the Russian Federation states that other cases of paying for output benefits may be provided for the labor or collective agreement, as well as elevated data data.

The employee 02.03.2015 will terminate the employment contract due to its refusal to continue working in connection with the change in the conditions of the employment contract. In the settlement period (from 01.03.2014 to February 28, 2015), an employee from 07.07.2014 to 07.24.2014 (20 calendar days) was in the annual paying vacation. He was paid vacation in the amount of 34,000 rubles. The salary of the employee is 36,000 rubles. Calculate the sum of the output benefit.

According to PP. "A", paragraph 5 of provisions No. 922, when calculating the average earnings from the current period, the time is excluded, as well as the amount accrued during this time, if, in particular, the employee remains average earnings in accordance with the legislation of the Russian Federation.

Consequently, the accrued employee wages for their days spent in the settlement period will be 398,000 rubles. (36 000 rubles. X 12 months - 34 000 rub.). In our example, the employee was on vacation 20 calendar days (taking into account the weekend). In this period 14 business days. So, the number of employee actually worked in this period of days will be 230 business days (244 - 14).

The average day earnings of the employee is equal to 1 730.43 rubles. (398 000 rub. / 230 slave. Day). When terminating the employment contract, the day off is paid in the amount of a two-week average earnings, that is, in 10 working days. The amount of the day off - 17,304.30 rubles. (1 730.43 rubles. X 10 days.).

In conclusion, let us pay your attention to the fact that when dismissing an employee, the institution is obliged to pay wages for actually spent time on the day of dismissal and compensation for unused vacation. Payments are made regardless of the reasons for dismissal. As for the output benefit, it is paid if it is directly established by law or the institution independently provided such payments, prescribing it in a labor or collective agreement. In addition, in the absence of an employee at work on the day of the dismissal, payments are made to him no later than the day, following the day when it contains a claim for the calculation (Part 1 of Art. 140 of the Labor Code of the Russian Federation).

E. Sobolev
expert journal
"Autonomous Institutions: Accounting and Taxation", №3, March, 2015

In practice, the situation is not discussed when the employer pays compensation for unused vacation. In what cases is allowed to replace the release of cash compensation? What are the features of the calculation of this type of payments? Is it included in the cost of labor costs, cash compensation for a part of the vacation exceeding 28 calendar days? Are bank compensation be subject to non-used vacation days? We will try to answer these questions in the proposed article.

Requirements Labor Code
in terms of providing holidays to employees

Article 122 of the Labor Code of the Russian Federation The obligation of the employer for the annual provision of an employee of paid leave has 28 calendar days duration ( art. 115 TC RF). Vacation transfer for the next year is allowed (by agreement of the parties) only in exceptional cases (in particular, when the care of an employee on vacation in the current year can negatively affect the activities of the organization). At the same time, the days of the transferred vacation worker should use no later than 12 months after the end of the working year for which the vacation is provided.

The employer is prohibited not to provide an employee annual paid leave for two years in a row ( art. 124 NK RF). At the same time, employees under the age of 18, as well as those who are engaged in works with harmful and (or) dangerous working conditions, he is obliged to provide a vacation annually.

Thus, the law establishes strict restrictions for employers in terms of providing holidays to employees. Nevertheless, in practice, workers often accumulate unused vacation for previous years. In this case, the employer keeps the obligation to provide an employee of these leave or pay him monetary compensation for their unused days.

In what cases is paid
monetary compensation for unused vacation?

Monetary compensation for the unused vacation is paid upon dismissal ( art. 127 TK RF.), as well as on the written statement of the employee for a part of the holidays exceeding 28 calendar days ( art. 126 TC RF).

It should also be borne in mind that the replacement of issuance of cash compensation is not allowed:

pregnant women;

workers under the age of eighteen years;

employees employed in hard work and work with harmful and (or) dangerous working conditions.

Calculation of compensation for unused vacation

The amount of compensation for unused vacation during dismissal (including for organizations applying summable accounting of working time) is calculated as follows:

The calculation of the average daytime (hourly) earnings to pay compensation for the unused vacation is made by the rules set by art. 139 TC RFand Regulations on the calculation of the average wage, and is calculated over the past three calendar months (unless other estimated period is not provided for by the collective agreement) by dividing the amount of actually accrued wages to the calculated number of days (actually spent hours) during the estimated period.

When dismissing ...

The most common case, when cash compensation is issued for unused vacation, is the dismissal of the employee. It should be noted that when dismissing an employee on his application, all the leaves used by them (and the main, and additional) can be provided, except if its dismissal is associated with guilty actions. Happy dismissal of the employee will be considered the last day of his vacation. In this case, the vacation worker is paid, and, accordingly, compensation for unused vacation during dismissal is not paid.

note: Compensation for the unused vacation is also paid to employees who are dismissed from the organization in order of translation (based on the basis provided for in paragraph 5 of Art. 77 TC RF).

In practice, in determining the number of days of vacation, which has the right employee during work in the organization, there are certain difficulties. The fact is that the Labor Code of the Russian Federation provides for a specific procedure for calculating the days of unused vacation only for workers who have entered into an employment contract for a period of up to two months - by virtue art. 291 TC RF Compensation to them is paid at the rate of two working days per month of work. For the remaining categories of workers, the mechanism of such a calculation in the TC RF is not registered.

The following option is generally accepted. If the employee worked in the organization of 12 months, which comes with and his holidays ( art. 121 TK RF.), he is supposed to be an annual vacation of 28 calendar days. In other words, complete compensation is paid to the employee who has worked at the employer for 11 months ( paragraph 28 of the Regulations on the next and additional leaves, Further - rules). If the dismissal worker did not work out a period that gives the right to complete compensation for unused vacation, compensation is paid in proportion to vacation days for spent months ( p. 29 rules).

When the timing of the work, which give the right to compensate for vacation during dismissal, excess, components of less than half of the month are excluded at the rate, and excess the components of more than half of the month are rounded to a full month ( p. 35 rules).

Compensation is paid in the amount of average earnings for 2.33 days (28 days / 12 months) for each month of work.

Example 1..

An employee worked in organizing 10 months. When dismissal, he was compensated for 23.3 days (2.33 days x 10 months). If he worked for 11 months, then would receive compensation for the full month - 28 calendar days.

Thus, the 11th month of work gives an employee the right to receive compensation for 4.7 days (28-23.3).

note: These rules when paying compensation worsen the position of the dismissed workers who have worked for less than 11 months, compared with those who are fired after the expiration of 11 months of work. However, an attempt to challenge the provisions p. 29 rules In the Supreme Court of the Russian Federation was not crowned with success ( Solution of the Armed Forces of the Russian Federation of 01.12.04 No. GKPI04-1294, Definition of the Armed Forces of the Russian Federation of 15.02.05 No. CAS05-14), since, according to judges, the principle of proportional calculation of compensation fully complies with the similar principle contained in art. 291 TC RF. The very circumstance that paragraph 28 of the Rules provides for the right of the employee who worked at least 11 months when he dismissal to receive full compensation for the unused vacation, in itself cannot indicate the presence of any contradictions between clause 29 of the Rules and the provisions of Articles 3, 114 and 127 TK RF.

Some organizations use another method of calculation, which is reflected in the collective agreement (or the regime on remuneration). Since working year is divided by about 11 months of work and 1 month vacation, a monthly employee earns the right to leave in the amount of 2.55 days (28 days / 11 months). From the point of view of mathematics, this method of calculation is more correct and does not impair the terms of payment of compensation for unused vacation at the dismissal of employees. However, its use will lead to an increase in labor costs, and this is likely to be regarded by the inspection bodies as an understatement. tax base For income tax. If disagreements arise with tax authorities, I will have to defend your position only in court.

Example 2..

I. I. Ivanova went to work 02.08.03. In 2004, she was in the next annual holiday from June 1 to 28 (28 calendar days). In 2005, I. I. Ivanova was not on vacation. In April 2006, she wrote a statement on their own accord (from 04.24.06).

The salary of workers is 10,000 rubles. per month. In addition, she was accrued:

in January 2006 - a prize for the results of work for 2005 in the amount of 3,000 rubles. and the monthly premium for the performance of production indicators in December 2005 - 500 rubles;

in February - a premium for performing production indicators in January 2006 - 600 rubles;

in March - a bonus for performing production indicators in February 2006 - 700 rubles;

in April - the premium for the performance of production indicators in March 2006 - 800 rubles. and the award on the results of work forI. Quarter 2006 in the amount of 2,000 rubles.

The duration of the estimated period in the organization is 3 months. The estimated period is fully worked out.

Recall that when dismissing the employee, the calculation of payments due to him (including compensation for unused vacation) is made in a unified form No. T-61 "Note-Calculation upon termination (termination) of an employment contract with an employee (dismissal)". So, we give a phased calculation of compensation for unused vacation I. I. Ivanova.

1) Determine the amount of actually accrued wages for the estimated period (January - March 2006). It includes:

official salary of workers in three months in the amount of 30,000 rubles. (10 000 rubles. X 3 months);

the premium on the results of work for 2005 in the amount of 750 rubles. (3 000 rubles / 12 months x 3 months);

prizes for the performance of production indicators in the amount of 1,800 rubles, including: 500 rubles. (Since it is accrued in the month, which falls at the estimated period), 600 and 700 rubles.

note: Monthly Prize for the implementation of production indicators in March 2006 (800 rubles), as well as a quarterly award for the results of work for the first quarter of 2006 (2,000 rubles) are not taken into account, since they were accrued in a month exiting the limits of the calculated Period (in April).

Thus, the sum of the actual accrued wages in the calculation period will be 32,550 rubles. (30 000 + 750 + 1 800).

2) Calculate the average daytime earnings for the billing period: (32 550 rubles / 3 months / 29.6 days) \u003d 366.55 rubles.

3) We define the number of days of vacation, which remained unused. Recall that vacation employee is provided for time spent time, not a calendar year. In other words, the calculation of the term for the right to receive leave begins with the date when the employee has begun work, and not from the beginning of the calendar year.

The first working year I. I. Ivanova ended on 01.08.04, the second - 08/01/05. During this time, the employee has 56 days of vacation (28 days. X 2).

From August 2, 2005 to April 24, 2006, the third working year lasted 7 full months and one incomplete (from 02.04.06 to 24.04.06). Moreover, the latter is equal to the full business month, as it includes more than 15 calendar days. Thus, I. I. Ivanova over the third year of work in the organization earned holidays for 8 full months, that is, there was the right to 19 days of paid leave (2.33 days x 8 months \u003d 18.64 days).

The total number of vacation days earned by I. I. Ivanova, - 75 (56 + 19). Consequently, when dismissaling, it provides compensation for 47 days (75-28).

4) So, we calculate the compensation for the unused vacation: 366.55 rubles. x 47 days \u003d 17 227,85 rub.

note: There are cases when, when calculating compensation, accountants determine the number of days of unused vacation in the last work month in the simplified version. In their opinion, if the employee is fired to the 15th day, he has no right to leave for the last month, if after the specified date - accordingly, such a right is. However, this approach is incorrect and can lead to errors when calculating compensation payments. Therefore, the calculation should be made according to the established rules: to take into account how many days in total employee worked in the first and last months of work in the organization, as well as be sure to calculate the work experience, giving the right to the annual payable main vacation ( art. 121 TK RF.).

If the employee continues to work in the organization ...

Article 126 of the Labor Code of the Russian Federation Allows the employer ( Attention! This is his right, not a duty) by agreement with the employee, replace the last part of the holiday, exceeding 28 calendar days, monetary compensation. At the same time, compensate for money the main vacation for the current year is impossible ( Letter of the Ministry of Defense of the Russian Federation of 08.02.06 No. 03-05-02-04 / 13).

Unfortunately, this article is unclearly determines the situation and can be read bicon. On the one hand, it can be assumed that from the existing number of days of unused vacation (for example, the employee was not on vacation 3 years, it means that he has accumulated 84 days of vacation) 28 days he must fly in any case, and the remaining 56 days (84 - 28) Ask to replace with monetary compensation.

On the other hand, art. 126 TC RF It may be regarded as follows. Suppose that the employee relies the main vacation - 28 days and additional - a duration of 3 days, which joins the main one. Two years he did not receive them. As a result, 56 days of the main vacation, he must provide holidays days, and only accumulated additional 6 days can be compensated in cash.

This duality will be maintained until the amendments are made to the TK RF. Accordingly, explanations will be valid, data in Letter of the Ministry of Labor of 25.04.02 No. 966-10According to which two payment options are possible due to the uncertainty of the legislative formulation. monetary compensation. The choice is made by agreement of the parties. That is, the employer and employee must arrange themselves how many days of unused holidays over the past years should be replaced with monetary compensation.

Calculating taxes with compensation for unused vacation

Income tax individuals

When paying compensation for unused vacation, the employer is obliged to calculate and pay personal income tax from this amount ( p. 3 art. 217 NK RF). Since compensation for unused vacation during dismissal should be paid to the employee on the day of dismissal ( art. 140 TC RF), then the tax deserved from it should be listed in the budget in its actual payment ( p. 4 art. 226 NK RF), in particular, no later than the day of actual receipt in the Bank of Cash money to pay compensation or on the day of transferring this amount to the employee's account or on his instructions to third-party accounts ( p. 6 art. 226 NK RF).

Monetary compensation instead of vacation exceeding 28 calendar days paid according to the statement of the employee and not associated with dismissal, as a rule, is paid together with the salary for the corresponding month ( p. 3 art. 226 NK RF).

Esn, contributions to the FIU and mandatory social insurance
from industrial accidents

Subparagraph 2 of paragraph 1 of Art. 238 NK RF It is determined that compensation for unused vacation paid by the dismissal employee is not subject to the ESN ( letters of the Ministry of Men RF dated September 17, 2003 No. 04-04-04 / 103, UMNS in Moscow from 29.03.04 No. 28-11 / 21211), as well as contributions to compulsory pension insurance ( p. 2 art. 10 of the Federal Law of December 15, 01 No. 167-ФЗ) and contributions for compulsory social insurance against industrial accidents and professional diseases (p. 1 List of payments that are not charged insurance contributions in the FSS RF, Further - Scroll, P. 3 rules of accrual, accounting and consumption of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases).

For compensations paid to the written statement of employees who continue to work in the organization, other tax rules have been established. According to the Ministry of Finance, such payments are subject to the taxation of the ESN on the general basis ( letters of the Russian Federation of the Russian Federation of 08.02.06 No. 03-05-02-04 / 13, from 01/16/06 No. 03-03-04 / 1/24, UFNS in Moscow from 08/15/05 No. 21-11 / 57993). In addition, the accountant should not forget about contributions to the FSS.

note: Information Letter of the Presidium of the Supreme Court of the Russian Federation of March 14, 2006 No. 106explained that clause 3 of Article 236 of the Tax Code of the Russian Federation does not submit to the taxpayer the right to choose which tax (single social or income tax) reduce the tax base for the amount of relevant payments. In other words, if the taxpayer has the right to attribute to costs that reduce the taxable income tax base, compensatory payments for unused vacation, then it must accrue the ESN.

Example 3.

In accordance with Art. 119 TK RF The Organization provides an employee with an abnormal working day annual additional paid vacation, the duration of which is determined by the collective agreement and is 3 calendar days.

At the request of the employee (when agreeing with the administration), a part of the unused vacation exceeding 28 calendar days was replaced by monetary compensation. .

Due to the fact that the indicated compensation payment is taken into account for the purpose of taxation of profits on the basis of paragraph 8 of Art. 255 NK RF, it should be asked for ESN.

note: There are cases where the tax authorities insist on the taxation of the ESN compensation for unused leave, not related to the dismissal, if this payment was not taken into account in the cost of expenses for the purposes of income tax. It should be noted that the courts on this issue occupy the side of taxpayers (see, for example, decree of the FAS WE dated December 21, 2005 No. F09-5669 / 05-C2, Tso dated December 15, 2005 No. A64-1991 / 05-10, SZO dated January 28, 2008 No. A66-6613 / 2004).

We give another opinion on this issue. But we immediately note that it is quite risky and inevitably leads to disputes with tax authorities. Essence this approach Consisters as follows: Based on pP. 2 p. 1 Art. 238 NK RF from the taxation of the ESN all types of established legislation are exempt Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government compensatory paymentsassociated with the physical person of labor duties within the norms established in accordance with the legislation of the Russian Federation.Replacing Part Annual Paid Compensation is provided art. 126 TC RF. IN tax legislation The concept of compensation is not established, so it should be applied in the meaning in which it is used in the Labor Code of the Russian Federation ( p. 1 Art. 11 NK RF). Therefore, all the requirements established art. 238 NK RF, and charge the ESN to the amount of compensation paid on written statements of employees is not needed (regardless of whether such payments are taken into account for income tax purposes).

Since monetary compensation is instead of a part of a vacation exceeding 28 calendar days, provided art. 126 TC RFand the Tax Code does not establish other rules, then by virtue p. 1 Art. 11 NK RF The norms of the Labor Code of the Russian Federation are subject to use. Thus, in this case, all requirements set by art. 238 NK RF. Consequently, to charge the ESN to the amount of compensation paid on the written statement of employees who continue to work in the organization, no such payments for the purpose of taxation are taken into account or are not taken into account). There is also a positive arbitration practice on the examined case (see for example, decisionsFAS SZO dated 04.02.05 No. A26-8327 / 04-21, from 07.11.05No. A05-7210 / 05-33). The taxpayer, who decided to replace the part of the vacation exceeding 28 calendar days, cash compensation, is entitled to take into account the indicated payment in labor costs according to paragraph 8 of Art. 255 NK RF. At the same time, the ESN is not necessary for this payment.

Let's say a few words about contributions to compulsory insurance From industrial accidents: on the amount of compensation for unused vacation, they are not charged ( p. 1 list).

profit Tax

When calculating the income tax on the profit of organizations, the amount of monetary compensation for the unused primary leave, not related to the dismissal paid in accordance with the labor legislation, is adopted in reducing the tax base. The base serves paragraph 8 of Art. 255 NK RF (cm., letters of the Ministry of Men RFfrom 01/16/06 No. 03-03-04 / 1/24, UFNS in Moscow from 08/16/05 No. 20-08 / 58249). Wherein, if the employer and employees reached an agreement to make the payment of monetary compensation for all days of unused vacations, then unused leave are connected, including those periods when the code of labor laws on the Russian Federation actedwithout allowed such compensation, except when dismissing an employee.

As for cash compensation instead of additionally provided according to the collective bidding (i.e. own initiative Employer), then such expenses are not taken into account for tax purposes. Such a point of view, in particular, is presented in Letter of the Ministry of Defense of the Russian Federation of 09/18/05 No. 03-03-04 / 1/284.

It should be paid to the fact that not all experts agree with it. The fact is that the Ministry of Finance, referring to p. 24 art. 270 NK RF, equated expenses to pay compensation for vacation costs. BUT B. Tax Code RF These concepts are separated: the amount of compensation for unused vacation is included in the cost of labor costs on the basis of paragraph 8 of Art. 255 NK RF, and vacations - according to p. 7 tbsp. 255 NK RF. At least therefore it is impossible to put a sign of equality between them. At the same time in art. 270 NK RF It is said only about the cost of paying for additional holidays (and not compensation for unused vacation).

From the above, it can be concluded that the Tax Code of the Russian Federation does not prohibit consider when calculating the income tax costs for the payment of compensation for additional vacations (regardless of whether such leave is provided by labor legislation or collective and (or) employment contracts). It is clear that such a point of view is unlikely to be accepted by regulatory authorities, so it is most likely to defend its rightness. judicial order.

There are categories of workers who, in accordance with the Labor Code and other federal laws, are provided with an extended major vacation, but under this article they are not considered.

Regulations on the features of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation of 11.04.03 No. 213.

The collective agreement can be established another estimate for the payment of compensation for unused vacation (for example, 6 months, year), if it does not worsen the position of employees (Art. 139 of the Labor Code of the Russian Federation).

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The only acting regulatory documentexplaining the procedure for calculating compensation for unused vacation, the rules on the next and additional leaves approved by NKTs of the USSR 30.04.1930 No. 169 (hereinafter referred to as Rules).

According to paragraphs 28, 29 and 35, the worker worked in an organization for 11 months, which are subject to test on the period of work that gives the right to leave, receives full compensation for unused vacation. The size of full compensation is equal to the amount of payment of the release of the duration.

According to paragraph 28 of the Rules on the next and additional leaves approved by the USSR NKT 04/30/1930 N 169, when dismissing an employee who has not used his vacation right, it pays compensation for unused vacation.

You can get compensation for all unused days of annual paid holidays only when dismissal (the basis is Article 127 of the Labor Code of the Russian Federation).

The employee continuing to work according to his written statement can be replaced by monetary compensation only the part of the annual paid vacation, which exceeds 28 calendar days (the basis of Article 126 of the Labor Code of the Russian Federation).

When calculating the timing of work, giving the right to compensation for leave when dismissal, surplus, components of less than half of the month are excluded from the counting, and excess, which make up at least half of the month, are rounded to a full month (paragraph 35 of the Rules).

Please note: even if the employee was not on vacation for more than two years, which is prohibited by law (Art. 124 of the Labor Code of the Russian Federation), when dismissing it is compensation for the entire period. After all, as already mentioned, payment should be paid "for all unused vacations."

There is another subtlety: employees with which civil law contracts are concluded, compensation for unused leave is not allowed, since the norms of the Labor Code do not apply to them.

Example 1.

The employee was adopted in the Organization on March 16, 2009, and leaves February 8, 2010. During this period, he was in the annual vacation of 28 calendar days and on leave without salary salary 17 calendar days. It is required to determine the number of calendar days of compensation for unused vacation during dismissal.

For the period from March 16 to February 8 of the next year, there are 10 months and 23 days. From the number of calendar days of leave without salary salary cannot be included in the experience, giving the right to the annual vacation, 3 days (17 days - 14 days) (see Article 121 of the Labor Code of the Russian Federation.)

Thus, the employee relies leave for a period of 10 months and 20 days. Since 20 days more than 15 days, then the experience of the employee, from which the duration of the leave is determined is 11 months. In this case, the employee is relying compensation in full for 28 calendar days. Considering that he has already used his vacation, it is nothing to compensate for dismissal. Employees who have worked from 5.5 to 11 months have also received full compensation, if they are dismissed due to:

• liquidation of the enterprise (institution) or individual parts of it, reducing states or works, as well as reorganization or temporary suspension of work;
• revenues for valid military service;
• commandments in the prescribed manner in universities, technical schools, preparatory compartments in universities;
• transfer to another job on the proposal of labor bodies or consisting of commissions, as well as professional organizations;
• found out unsuitable for work.

Example 2.

The worker is hired on March 1, 2008. He used 28 calendar days of the annual main paid vacation in 2008. Fired October 1, 2009 due to the liquidation of the enterprise. Experience to calculate compensation for unused leave will be 7 months. (From March 1 to October 1, 2009 inclusive). This is more than 5.5 months. Consequently, the employee is relying compensation for full vacation, i.e. for 28 calendar days.

An employee who did not spend in organizing the period that gives him the right to complete compensation is entitled to proportional to the compensation of calendar days of vacation. In this case, on the basis of paragraph 29 of the Rules, the number of days of unused vacation is calculated by dividing the duration of leave in calendar days at 12. Based on this, with duration of leave 28 calendar days, the amount of compensation will amount to 2.33 calendar days for each month of work, included in the experience, Given to receive leave.

The current legislation does not provide for the possibility of rounding the days of unused vacation to integers (2.33 days, 4.66 days, etc.).

In accordance with paragraph 8 of Article 255 of the Tax Code of the Russian Federation, in order to tax return, only the amount of compensation for unused leave, which is calculated in accordance with the general established rules may be recognized for income. Rounding the number of days of unused vacation (from 4.66 days to 5 days) will lead to overestimation of the amount of payments made in favor of the employee and to incline the tax base for income tax. Rounding to the smaller side (from 2.33 days to 2 days) will pay the employee to the employee of a smaller amount than it is supposed to under the law.

Roundings are not made to the whole values \u200b\u200bof the number of days of unused leave and in the calculations given as examples in the letters of Rostrud dated July 26, 2006 No. 1133-6, from 06.23.2006 No. 944-6.

As a rule, the last month of the selling experience turns out to be incomplete. If 15 calendar days have been worked out in it and more, this month of the experience is rounded to full. If worked less than 15 days, the days of the month are not taken into account (Art. 423 of the Labor Code of the Russian Federation, paragraph 35 of the Rules, the letter of Rostrud dated 23.06.2006 No. 944-6).

Example 3.

The employee of the organization is scheduled to work on September 27, 2008, and from May 4, 2009, it is dismissed at his own request. It is required to determine how many months it is relying compensation for the unused vacation, if he was never on vacation.

According to paragraph 35 of the Rules and Article 423 of the Labor Code of the Russian Federation in determining the number of vacation days, for which the employee is paid compensation for dismissal, it is necessary to take into account that if the employee worked less than half of the month, the specified time is excluded from the counting, and if half or more than half of the month is worked out, then the specified period is rounded until a complete month. The period for granting holidays from September 27, 2008 to September 26, 2009. From 09/27/2008 to 26.04.2009, the employee is fully worked out seven months. The period from April 27 to May 4 is eight calendar days, which is less than half of the month. Consequently, this period is not taken into account.

Thus, in this case, the total number of months for which the employee is granted compensation is equal to seven. The number of days of unused vacation is calculated by the formula:

Kn \u003d co x 2,33 days - co
where KN is the number of days of the main vacation that the worker did not go down to the moment of dismissal; CO - the duration of the selling experience in full months; Ko - the number of days of the main vacation that the worker fell down by the time of dismissal.

Example 4.

The worker was hired on December 3, 2008, and fired on October 31, 2009. In June 2009, he was mostly vacing 14 calendar days, and in August 2009, 31 calendar day - on vacation without maintaining content. Total worker worked in organizing 10 months and 29 days.
Since the duration of vacation at its own expense exceeded 14 calendar days per working year, the overall employment experience should be reduced by 17 calendar days (31 - 14).
The vacation experience of the employee will be 10 months and 12 calendar days (10 months. 29 days. - 17 days). Since 12 calendar days make up less than half of the month, they do not go into account.
Therefore, in the experience, giving the right to vacation, is counted 10 full months.
Two weeks of the main vacation worker fell down. You do not need to pay compensation for them. Thus, in this case, the employee is relying compensation for 9.3 calendar days (10 months x 2.33 days. - 14 days).

Compensation for dismissal is paid at the rate of two working days per month of work:

• employees who concluded an employment contract for up to two months (Art. 291 of the Labor Code of the Russian Federation);
• seasonal employees (Art. 295 of the Labor Code of the Russian Federation).

Example 5.

A short-term employment contract has been concluded with the employee to fulfill work on March 27 to May 5, 2009 inclusive. It is required to calculate the amount compensation for unused vacation when dismissal.

For the period from March 27 to May 5, 2009, 1 month was worked out and 8 days. Since 8 calendar days are less than 15, then they are not accepted into the calculation. Consequently, in the experience, giving the right to receive compensation for vacation, read 1 month of work.

Since the employee was concluded by an employment agreement of a short-term nature, then the rules of Article 291 of the Labor Code of the Russian Federation apply. Compensation for unused vacation will be 2 business days.

If an employee has been a labor contract for an indefinite period, but for some reason it is interrupted until the end of a two-month period of work, the norms of Article 291 of the TK RF cannot be used.

Example 6.

The employee was concluded on November 2, 2009 an employment contract for an indefinite period. The employee is dismissed at his own request from December 14, 2009. It is required to calculate the number of calendar compensation days for unused vacation during dismissal.

The duration of work in the organization amounted to 1 month and 12 days. Compensation for vacation relies with any employee who has worked over 15 calendar days.

The contract with the employee was concluded for an indefinite period, therefore the rules established by Article 291 of the Labor Code of the Russian Federation for workers with whom a contract concluded for up to two months, cannot be applied. The amount of compensation is determined from the secreted leave of the holiday in 28 calendar days. The experience giving the right to vacation is 1 month. Consequently, the employee relies compensation in the amount
28 days / 12 months. x 1 month. \u003d 2.33 days.

In educational budget organizations Teachers and teachers who dismissed after the 10 months of the school year have the right to receive compensation for the full duration of leave in 56 calendar days. If the teacher is dismissed during the school year, it is assumed to him proportional to compensation at the rate of 4.67 days for each worked month.

Example 7.

It is required to calculate the amount of compensation for the unused vacation when dismissing for 5 months the teacher of the secondary school.
For 5 months of work, the teacher relies proportional compensation at the rate of 56 days. / 12 months. x 5 months \u003d 23.33 days

Pedagogical workers, the duration of vacation of which is set in 42 calendar days, when dismissing full compensation for the unused vacation is paid in the amount of full vacation if the employee has worked for 11 months in the corresponding calendar year.

If the employee worked for less than 11 months, a proportional compensation is calculated, the size of which is 3.5 days for each worked month.

Example 8.

It is required to calculate the amount of compensation for the unused vacation when dismissing for 10 months the teacher of the secondary school.
For 10 months of work, proportional compensation is assumed at the rate of: 42 days. / 12 months. x 10 months \u003d 35 days

Article 127 of the Labor Code of the Russian Federation also provides for instead of obtaining monetary compensation for unused leave when dismissing the possibility of granting paid leave with subsequent dismissal, except for cases of dismissal for the guilty grounds.

The day of dismissal in this case should be considered the last day of vacation, in connection with which the vacation days provided when dismissaling should also be included in the work experience, based on which the duration of the vacation provided is determined.

Example 9.

The employee is dismissed from March 25, 2009 under paragraph 1 of part 1 of Article 77 of the Labor Code of the Russian Federation "By agreement of the parties." In his statement, the employee asks to provide him with a vacation not used for the last working year before dismissal (28 calendar days). On the day of dismissal, the employee worked in the current worker year for 8 months and 9 days. It is required to determine the work experience for granting the vacation, the actual duration of leave and the date of dismissal.

Dated March 25, 2009 is not a day of dismissal, and the day preceding the beginning of the holiday. At this date, the employee worked in the current working year for 8 months and 9 days. According to the rules of rounding, 9 days are discarded (as 9 days less than 15 days), therefore, vacation must be provided in 8 months in the amount of:
28 days / 12 months. x 8 months \u003d 18.66 days

Vacation is provided from March 26 to April 13, 2009. So, it was April 13, it is the day of the dismissal of the employee, in connection with which until April 13, 2009, work experience should be taken into account, giving the right to paid vacation.

For the period from the beginning of the working year until April 13, 2009, it is necessary: \u200b\u200b8 months. 9 days + 19 days \u003d 8 months. 28 days According to the rules of rounding 28 days, there are a whole month (as 28 days more than 15 days), therefore, at the specified period there are 9 months of experience for vacation. Consequently, vacation must be granted for 9 months in the amount of 28 days. / 12 months. x 9 months \u003d 20.99 days.

The employer is obliged to keep records of periods of time for which the employee is provided with the main vacation. The personnel service reflects these periods in the order (disposal) on the provision of a vacation worker compiled in form No. T-6 (T-6A). On the basis of the order, marks are made in the facial card of the employee (form No. T-2), in the personal account (form No. T-54, T-54a), in the note-calculation of the provision of vacation to the employee (form No. T-60). All forms of these documents and instructions on their completion are approved by the Resolution of the State Statistics Committee of Russia from January 05/2004 No. 1.

Compensation amount for unused vacation

The procedure for calculating compensation follows from clause 8 of the provision approved by the Decree of the Government of the Russian Federation of 11.04.2003 No. 213, and the decision of the Supreme Court of the Russian Federation dated July 13, 2006 No. GKPI06-637.
Based on these documents, you can withdraw the following formula:

Accounting

Compensation for unused vacation associated with dismissal is reflected in accounting in the cost of ordinary species Activities, namely, in terms of labor costs (paragraph 8 of PBU 10/99).

Accounting wiring (When you hover the cursor to the account number appears)
Debit	Credit	Sum (rub.)	Content

Changing the place of work with some frequency occurs in the lives of many people. At the same time, dismissal from the previous place implies the full calculation, which includes compensation for unused vacation, decorated by a special order. Alternatively, the employee can go off the remaining days followed by dismissal. The labor legislation of Russia strictly regulates the rules for which such compensation is calculated.

Is it possible to get compensation for unused vacation

The right to vacation has every employee who has worked in the organization for more than six months. As follows from article 127 of the Labor Code, when dismissing each employee, compensation is relying for unused vacation. Since this is a legislative requirement, obstacles to the implementation of this right should not arise. If an employee has the right to several vacations, the refund for the main and additional periods must be summed up. Also arrive if the annual vacation is being transferred for the next year to extend rest.

What is compensation for unused vacation

From a financial point of view, compensation for leave when dismissal is a cash equivalent of holidays that the employee could get in the organization, resting as it should be. The amount of payment will be determined by the number of days of rest and medium day salary, and for the calculation there are special formulas. Although the right to rest arises from a person only after half a year of experience in one place, he can receive compensation after a half-month work. When dismissing instead of financial reimbursement, an employee, according to his application, may be provided with a place.

When paid

Dismissal is not the only reason when the employee will pay unused days of rest. The Labor Code examines two situations where the employee must be paid for issuance for vacation:

• with his dismissal, which means termination of the employment contract;
• in the case when it comes to additional leave and labor relations continue, on the initiative of the employee, it can get a money 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 the age of 18;
• employed in harmful (or dangerous) working conditions.

Such a legislator approach can be recognized fair, because in this case, an additional period of vacation period over 28 days is provided to facilitate working conditions, and not to improve the material situation at the expense of compensation payments. That is why, it is necessary to use this time as a breather from work, to improve the state of health, and the TC RF insists on this.

Compensation size

For those who do not know how to calculate compensation for unused vacation, it may seem a complex process available only to specialists. But it can be easily calculated independently with the help of an online calculator, by entering all the necessary indicators there, or resorting to the formula CO \u003d KDO x SDZ \u003d KDO X (ZP / (OM X 29,3)), where:

• Co. compensation for a non-gluable vacation.
• KDO is the number of days of rest. It is calculated based on the settlement of 28 days for the spent year (or 2.33 days per month - about this, Rostrude speaks in a letter from 10/31/2008 No. 5921-TZ).
• SDZ is an average daily salary.
• ZP - Accrued for the estimated salary, taking into account all the allowances, surcharges and premiums.
• Ohm is the number of past months (the rule applies that if the fractional part is less than half - the number is rounded in a smaller side, otherwise - in a large). An important nuance - according to paragraph 5 of the Decree of the Government of the Russian Federation No. 922 dated December 24, 2007, the time of illness and business trips is eliminated.
• 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 only need to substitute specific values \u200b\u200bin the formula. For example, a man with a salary of 50,000 rubles worked in an organization from 09.09.2016 to 07.07.2017 and is going to quit (they have been worked out for 10 months, for which 600,000 rubles earned). Applying a formula, it is easy to find the result: KO \u003d (2.33 x 10 months) x (500,000 rubles / (10 months x 29,3) \u003d 39 761.09 p.

How to get a

A fired employee should not worry about how to get compensation for unused vacation - it is charged along with the final calculation for issuing on the last working day. Depending on the rules of the organization, it can be a listing to a bank account or issuance at the checkout. At the same time, do not forget that contributions for compulsory pension (insurance and medical) insurance are accrued for the unused rest.

Monetary compensation for unused vacation without dismissal

The Labor Code states that the employer may independently establish additional leave - the procedure for providing such a rest should be determined by a collective agreement. But for some categories of employees, the additional period is scheduled to be legally enshrined in Article 116 of the Labor Code of the Russian Federation. This includes workers:

• workers in harmful or hazardous conditions;
• having an abnormal working day;
• with a special character of work (for example, mobile or traveling);
• employed in the extreme north.

Statement

In order to obtain the reimbursement imposed on the law for the unclaimed holiday period (both when dismissal and in the continuation of the work), the employee should refer to the employer with a statement. There is no statutory form, but the document must contain:

• The header part is indicated that this is an application for compensation for unused rest.
• Position of the head, his last name and initials.
• The basis for the payment is Article 126 of the Labor Code of the Russian Federation.
• The duration of the vacation period in days can be considered independently, or contact the accountant.
• Position of the applicant, date and signature.

Sample order for replacing issuance of cash compensation

As in the case of a statement to receive a payment for the unused vacation, the established form of the order does not exist, but in an indispensable order there should be:

• position, surname and initials of the employee who relies compensation,
• reference to the relevant article of the Labor Code of Russia;
• the number of calendar days to be reimbursed, and the period for which they are taken;
• the foundation is a reference to the employee's statement.

Features of calculating compensation in some situations

Non-standard calculation situations can put an accountant in a dead end, but there is nothing difficult here - all these cases are detailed in the legislation. The following examples are the most common:

• For part-time, the amount of reimbursement and the procedure for accrual will be the same as for the main employees of the Organization (legislation does not distinguish between them). But those who concluded a civil contract, compensation is not relying.

• Decader, who fits, being on leave to care for a child, should be issued compensation if it remains unused days. In this case, the average monthly wage is calculated on the basis of the last 12 months worked.
• When eliminating the enterprise, all employees are subject to dismissal (even in maternity leave), the calculation of compensation for unpovers vacation does not differ from the standard option.

Failure or non-payment of compensation

The legislation provides for the administrative responsibility of managers and responsible workers, if the compensation for a non-refundable vacation is provided in a non-time or incomplete. In accordance with the Code of administrative offenses (Part 6, Article 5.27), Penalty is:

• to CEO - from 30,000 to 50,000 rubles;
• chief Accountant - from 10,000 to 20 000 r.;
• individual entrepreneurs - from 1,000 to 5 000 r.

An employee needs to contact the labor inspectorate with a statement where the current situation should be reflected. Be sure to write, for what period the main (or additional) leave is relying, as well as your income during this time. After checking for compliance with the outlined, the labor inspectorate will oblige the manager to provide you with the amount due, and additionally - compensation for the delay in payments (article 236 of the Labor Code of the Russian Federation).

Video

The calculation of the number of days of vacation during dismissal depends on how many people work in the company and how much rested. How to calculate the days of vacation when dismissal, tell and show on the examples.

See also:

How does a non-governmental vacation calculated when dismissal

In general, the duration of vacations is calculated in calendar days (part 1 of Article 120 of the Labor Code of the Russian Federation). The number of days of unused vacation during the dismissal provided in calendar days is also determined in calendar days.

In working days, vacation is provided:

• employees engaged in seasonal work (Art. 291 of the Labor Code of the Russian Federation);
• persons who concluded employment contracts for up to two months (Art. 295 of the Labor Code of the Russian Federation).

In this case, when determining the number of compensation days for unused vacation during dismissal The method of recalculating working days in the calendar should be applied. It is recommended in a letter of the Ministry of Minthouse of Russia dated 01.02.2002 No. 625-BB « On the calculation of the total duration of the annual paid leave. "

Council
Calculate compensation for vacation automatically

This will help an online payment service and payments. The service will independently calculate compensation and will prepare required documents (note-calculation in the form of T-62, a certificate of earnings for 2 years for benefits and order for dismissal).

How to calculate the number of holiday compensation days when dismissal

• the duration of the selling experience of the employee (number of years, months and calendar days);
• the total number of vacation days earned by the employee for the period of work in the company;
• the number of vacation days used by the employee.

How to calculate vacation experience

In the case of the dismissal of the employee, the flow of its vacation experience ends. Having arranged to work for a new employer, an employee starts to earn a vacation experience from the first day of work.

Interrupt vacation experience

If any periods of time are not included in the vacation experience, the end of the working year for the purpose of calculating the number of unused days of leave is shifted by the number of excluded days (the letter of Rostrud dated 14.06.2012 No. 854-6-1). For example, a period of unpaid holidays provided at the request of an employee exceeding 14 calendar days during the working year is excluded from the holiday experience (part 1 of Article 121 of the Labor Code of the Russian Federation), childcare leave (part 2, Article 121 of the TK RF ), the time of lack of an employee at work without good reason (Part 2 of Article 121 of the Labor Code of the Russian Federation). See below the calculation of non-decisive leave when dismissal.

Example 1. Calculation for a non-governmental vacation at dismissal if there were unpaid holidays

S.Yu. Semenov was hired on May 16, 2016. On the first working year, he was given three leaves without salary salary to 3, 6 and 5 calendar days. How to determine the end date of the working year?

By general rules First working year S.Yu. Semenova begins on May 16, 2016, and should result in May 15, 2017. Since the total number of days submitted without paying, does not exceed 14 calendar days (3 calends. Days. + 6 calend. Day + 5 calend. Days.) During the working year, it is not necessary to shift the date of its end (part 1 . 121 TK RF). The last day of the first working year - May 15, 2017.

Example 2.Calculation when dismissing for a non-gluable vacation. Before dismissal, the employee was on maternity leave

VB Caraseva was hired at Okunek LLC on August 15, 2014. From July 6 to November 22, 2015, she was on maternity leave and childbirth, and from November 23, 2015 he took a child care for a child to one and a half years. He was supposed to end on May 22, 2017.

From February 3, 2017, by agreement with the employer, the employee went to work on part-time working conditions, 4 hours 5 days a week. June 16, 2017 V.B. Caraseva quit at his own request. It is necessary to determine the selling experience of V.B. Caraseva to calculate compensation for unused vacation.

The first working year of workers began on August 15, 2014 and was supposed to end on August 14, 2015. From July 6 to November 22, 2015, she was on maternity leave, this period is included in the experience, giving the right to the annual primary paid leave. The date of completion of the first working year is not necessary to shift.

The first working year employee worked completely. It has the right to the annual paid leave of full duration - 28 calendar days. The second working year began on August 15, 2015. He was supposed to end on August 14, 2016. But child care leave is not included in the work experience, which gives the right to an annual paid vacation.

VB Caraseva cared for the child from November 23, 2015 to February 2, 2017 (this period is excluded), and on February 3, 2017, the employee went to work on part-time working conditions.

The period from February 3 to June 16, 2017 (dismissal day) is not necessary to exclude from the selling experience (Part 3 of Art. 93 of the Labor Code of the Russian Federation). From the holiday experience, we exclude 438 calendar days of child care vacation, when a female worker worked, including:

• from November 23 to December 31, 2015 - 39 calendar days;
• from January 1 to December 31, 2016 - 366 calendar days;
• from January 1 to February 2, 2017 - 34 calendar days.

Thus, the date of the end of the second working year should be shifted by 438 calendar days - on October 26, 2017.

The second working year began on August 15, 2015 and lasted (taking into account interrupts) until dismissal on June 16, 2017. In this period there are two time segments that are taken into account on vacation experience:

• From August 15 to November 23, 2015 (pregnancy and childbirth) - 3 months and 9 calendar days;
• from February 3 to June 16, 2017 (work in incomplete working time) - 4 months and 15 calendar days.

Mix the duration of these two periods of time and we get 7 months and 26 calendar days.

It turns out that the total vacation period during the work of the employee in Okunek LLC is 1 year 7 months and 26 calendar days.

If the employee is fired for the drilling, compensation for the unused vacation is laid, but the absence time without good reason at work is excluded from the selling experience (part 2 of Article 121 of the Labor Code of the Russian Federation).

Example 3.How to identify vacation experience if there were absentee

R.R. Kovalev was accepted on September 2, 2016. From April 3, 2017 R.R. Kovalev was not at work. Good reasons for the lack of worker did not name. On June 2, 2017, it was decided to dismiss R.R. Kovalev for a walk. It is necessary to determine the selling experience of the employee to calculate the amount of compensation for unused vacation.

The period from April 3 to May 31, 2017 (the time of absence at work without a good reason) is not included in the vacation experience. For the period from September 2, 2016 to 2 June 2017 R.R. Kovalev worked for 9 months, the time of the past was excluded - 2 months. The selling experience amounted to 7 months (9 months - 2 months).

How to calculate days of vacation when dismissing

After you found out the vacation experience, you can count the number of vacation days earned. To do this, the duration of vacation in calendar days is divided by 12 months, and then multiplied by the number of months of vacation experience (paragraph 29 of the release rules):

At the same time, less than half of the month is discarded, and more than half rounded to the whole (paragraph 35 of the rules on vacations). Depending on the prescribed leave, you can calculate the number of days of vacation, laid for each month of the working year, for example:

• 2.33 calendar days with duration of leave 28 calendar days;
• 2.92 Calendar Day with the duration of the main holiday of 28 calendar days and additional leave 7 calendar days.

Please note: unlike the vacation, which can only be provided for the whole days, calculation of the number of days of unused vacation during dismissalrounding is not required. However, the employer can independently local regulatory act Provide rounding the number of unused days of vacation in order to calculate the amount of compensation (the letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17). If this decision is made in the company, the rounding should be made not according to the rules of mathematics, but every time in the most side (in favor of the employee).

Example 4.How to round the number of days earned.

OL Kuznetsov worked in the company for 7 months. At its workplace, an annual paid vacation is provided with a duration of 28 calendar days. It is necessary to determine the number of calendar days for which compensation will be paid for the unused vacation when dismissal, if it is known that the company has a regime of rounding this indicator to an integer.

According to a direct calculation, the number of earned calendar days of vacation is 16.31 (2.33 calends. Days. × 7 months). When rounding, we get an integer - 17 calendar days for which compensation is allowed for unused vacation.

When when dismissal is made full vacation

One working year consists of 12 months. With the duration of the annual paid vacation, 28 calendar days, the working year develops, as a rule, out of 11 months of work and about one month of rest (paragraph 1 of Art. 115 of the Labor Code of the Russian Federation). If an employee has worked in a company at least 11 months, included in the work experience, giving the right to the annual primary paid leave, it is paid to full compensation (Article 121 of the Labor Code of the Russian Federation and paragraph 28 of the rules on vacations).

Example 5.Calculation of the number of days of vacation during dismissal. Employee worked for 11 months

V.V. Marine was hired at the Summer LLC on July 11, 2016. On June 16, 2017, he dismissed at his own request. During this period V.V. Sea vacation was not provided. It is necessary to determine the number of calendar days for which compensation will be paid for unused vacation during dismissal.

First working year V.V. The marine begins on July 11, 2016 and should end July 10, 2017, but the worker quit earlier. The selling experience as of June 16, 2017 amounted to 11 months and 6 calendar days. 6 calendar days are less than half of the month, they are not accepted into account (paragraph 35 of the rules on vacations). In this case, V.V. Marine worked at the Summer LLC 11 months, so it should be paid full compensation for unused vacation - for 28 calendar days.

An employee who has worked as an employer 12 months without vacation, also compensation for 28 days of vacation.

For full compensation for unused vacation, employees who have worked from 5.5 to 11 months can also be calculated if they are dismissed on the following grounds (sub. "A" paragraph 28 of the rules on vacations):

• liquidation of an enterprise (institution) or individual parts of it, reducing state or works, as well as reorganization or temporary suspension of work;
• admission to valid military service;
• community in the prescribed manner in universities, technical schools, on preparatory compartments in universities;
• transfer to another job on the proposal of labor or commissions under them;
• founding unsuitability for work.

Example 6. Calculation of vacation days when dismissal. Dismissal in connection with the call for military service.

Worker GB Gardens has been working at Senokos LLC from October 13, 2016. An employee is an annual paid vacation period of 28 calendar days. On March 31, 2017, he resigned in connection with the call for military service (paragraph 1 of Art. 83 of the Labor Code of the Russian Federation). Y B. Sadova did not have time excluded from the vacation experience. It is necessary to determine the number of calendar days for which compensation must be paid for unused vacation during dismissal.

The selling experience of the employee amounted to:

• from October 13, 2016 to March 12, 2017 - 5 full months;
• From March 13 to March 31, 2017 - 19 calendar days. 19 calendar days are rounded until a complete month (paragraph 35 of the rules on vacations). Vacation experience will be 6 months.

Since the employee worked more than 5.5 months, when dismissal, in connection with the call for military service, he has full compensation for unused vacation. It will be paid for 28 calendar days.

How to calculate compensation for a non-governmental vacation when dismissal If the leave is elongated

Some categories of workers are provided with an elongated annual primary paid leave (paragraph 2 of Art. 115 of the Labor Code of the Russian Federation). For example, teachers (Art. 334 of the Labor Code of the Russian Federation). Thus, the duration of the annual main elongated paid vacation of pedagogical workers depends on the position and type of institution and is 42 or 56 calendar days (Decree of the Government of the Russian Federation of May 14, 2015 No. 466). Teachers, which provides for the duration of the holiday 42 calendar days, when dismissing full compensation for the unused vacation is paid if the employee has worked for at least 11 months in the current working year (paragraph 28 of the release rules).

And if the annual paid leave is 56 calendar days, then complete compensation is allowed upon dismissal to revert 10 months of school year. This rule is spelled out in paragraph 6.6. The sectoral agreement on organizations under the jurisdiction of the Ministry of Education and Science of the Russian Federation, for 2015-2017, approved by the trade union of workers of the national education and science of the Russian Federation, the Ministry of Education and Science of Russia dated December 22, 2014.

Lecturer R.F. Gracheva was hired to work in secondary secondary school on August 26, 2016. June 30, 2017 she fired at his own request. At the same time, the main annual vacation duration of 56 calendar days for the current work year on the day of dismissal was not provided. It is necessary to determine the number of calendar days for which compensation will be paid for unused vacation during dismissal.

For the current working year from August 26, 2016 to June 30, 2017, 10 full months and 5 calendar days were worked out, according to the rules rounding the vacation experience - 10 months. Pedagogue R.F. Gracheva may claim to receive compensation for unused leave of full duration - 56 calendar days.

How to calculate the days when dismissing for unused vacation, if the year is not all

If the fired employee did not work at this enterprise the period that gives him the right to full compensation, it has the right to proportional monetary compensation.

How to calculate a neglected vacation at dismissalif the selling experience is less than a month

Compensation for the unused vacation is supposed to be an employee who has worked in an employment contract for more than 15 calendar days (p., Rules on holidays, Rostrud's letters from 08.06.2007 No. 1920-6 and from 23.06.2006 No. 944-6). When saving such an employee, compensation should be paid for the unused vacation in proportion to the time spent.

N.K. Friushkin was hired to work in ZAO StroytekhMukhanization on May 26, 2017. A permanent employment contract has been concluded with him. An employee is an annual paid vacation period of 28 calendar days. N.K. Frišushkin decided to quit his own desire. June 20, 2017. - The last day of his work. How long is it necessary to pay compensation for unused vacation in this case?

The first working month - from May 26 to June 25, 2017 (Art. 14 of the Labor Code of the Russian Federation). At the date of dismissal N.K. Eruskin worked in the company of 26 days, that is, more than half of the month. Therefore, it is relying compensation for 2.33 calendar days (28 calends. Days: 12 months. × 1 month), and if the company provides rounding, then for 3 calendar days.

How to calculate the days of a non-gluable vacation when dismissalif the selling experience is a few months

If the employee is dismissed at his own desire, spent less than 11 months, it has the right to proportional compensation.

N.D. Radov worked for 5 months and 19 calendar days and dismissed at their own request. How long will compensation for unused vacation be calculated?

Working year is not fully worked out. The reason for dismissal does not give an employee of the right to complete compensation. The selling experience, taking into account the rounding - 6 months (paragraph 28 of the rules on vacations). The number of vacation days earned, for which compensation should be paid is calculated in proportion to the duration of the selling experience. Compensation will be paid for 14 calendar days (28 calends. Day: 12 months × 6 months).

How to calculate compensation days for unused vacation when dismissal

We use the condition of the previous example by changing the reception date on May 27, 2016. How to calculate the number of days of vacation subject to compensation during dismissal if the rounding of their amount is provided for by the Regulations on the payment of labor?

1. Number of days of vacation during the work of the psychologist
In the period from May 27, 2016 to January 12, 2017, the selling experience amounted to 7 months and 17 calendar days, according to the rules of rounding the selling experience - 8 months (paragraph 35 of the rules on vacations). The number of unused days of leave to be compensated for dismissal will be 28 calendar days (42 calends. Days: 12 months. × 8 months).

2. Number of days of vacation during the operation of the reference
For the period from January 12 to June 30, 2017, the employee worked out 5 full months and 19 calendar days. Vacation experience - 6 months. The number of unused days of vacation payable, equal to 14 calendar days (28 calends. Days: 12 months. × 6 months)

3. Total day of vacation days to be compensated
Mix two results. The total number of vacation days earned will be 42 calendar days (28 calends. Days. + 14 calend. Day). Reduced it on the number of vacation days used. We get that compensation for unused vacation must be paid for 37 calendar days (42 calends. Days - 5 calendis. Days).

How to consider unused vacation days when dismissalIf the employee goes on vacation with subsequent dismissal

According to the written statement of the employee, all unused leaves can be provided to him with subsequent dismissal, except for cases of dismissal for guilty actions (Part 2 of Article 127 of the Labor Code of the Russian Federation). Rostrudud's specialists believe that vacation with subsequent dismissal should be provided with a complete duration. At the same time, only those days are paid to cash compensation at dismissal (and the definition of the CS RF of January 25, 2007 No. 131-O-O).

The vacation period followed by dismissal does not increase the selling experience of the employee, since in fact labor relations with the employee are terminated from the beginning of the holiday (the letter of Rostrud dated December 24, 2007 No. 5277-6-1), although the day of dismissal will be considered the last day of vacation (h. 3 . 127 TK RF). Everything cash payments They are produced before the care of the employee on vacation, since according to its expiration, the parties will not be associated with obligations (the letter of Rostrud dated December 24, 2007 No. 5277-6-1).

A.A. Fedkin was hired on September 2, 2016. On June 9, 2017, he applied for the provision from June 16, 2017 with subsequent dismissal. The employee has been established annual paid leave of 30 calendar days. He actually used 10 calendar days of vacation. It is necessary to determine how many days of vacation will be provided and paid by the employee, as well as the date of his dismissal.

The employee will provide 30 calendar days of vacation. Day of dismissal - the last day of vacation (July 15, 2017). As of June 16, 2017, A.A. Fedkin worked for 9 months and 14 calendar days. His vacation experience - 9 months. A.A. Fedkin will be paid 12.5 calendar holidays day (30 calends. Days: 12 months. × 9 months - 10 calend. Day).