How to charge for unused vacation upon dismissal. Cash compensation for unscheduled leave upon dismissal. Vacation in working days: calculation of compensation

Every citizen of the Russian Federation who works officially has the full right to receive compensation for unused vacation upon dismissal if there are days left.

How to calculate leave compensation upon dismissal: legislative regulation

To date, the issue of the very procedure for calculating vacation days, as well as receiving monetary compensation for its non-use, is regulated directly by the Labor Code of the Russian Federation. In particular, we are talking about such articles:

, which regulates the procedure for calculating vacation days for each citizen of the Russian Federation working officially;
, which regulate the issue of payment of monetary compensation for unused leave, including additional.

In addition to these laws, the Tax Code of the Russian Federation is also taken into account, which regulates the issue of taxation of cash income received for unused main or additional vacation.

Calculation of compensation for unused vacation: formula

Retirement leave compensation is calculated using the following formula:

Number of unused vacation days general rule is defined as the product of the number of vacation days, due to the employee for each month of work (annual leave is divided by 12), by the number of months worked for a particular employer, minus vacation days already taken.

Pay attention to the fact that when calculating the number of months worked for the employer, there are some peculiarities (clause 35 of the Rules, approved by the NCT of the USSR on 04/30/1930 N 169). So, if the employee worked less than half a month, then this month is excluded from the calculation, but if half or more, this month is taken into account as a whole. As explained to us in Rostrud, if there are 31 days in a month, then half is 16 days, and if there are 29 days in a month, then half is 15 days.

If the resigning employee has no earnings

In this case, the reasons for the situation should be considered. If Last year the employee received an average monthly salary (this happens during long business trips, after a decree or parental leave), then the calculation is made from the salary, taking into account all types of accruals and bonuses accepted by the tariff agreement approved at the enterprise.

If wages were paid at the enterprise according to the so-called gray schemes, and were not documented, then there can be no talk of an official calculation of the rest of the vacation.

Does the length of time matter?

The period of time worked is of no small importance:

more than 11 months - calculation of employee compensation is made for every full 11 months.
up to 1 month - the accrual of compensation payments will occur if the employee has worked for more than a half month. In this days, unused vacation days are accrued as for one full month.
from 1 to 11 months. An employee who has worked 11 months is entitled to a full compensation calculation. If the period of work varies from 1 to 11 months, a proportional calculation is made.

There are exceptions - according to the adopted Rules of April 30, 1930 N 169, employees who have worked from 5.5 to 11 months are charged compensation payments in full if the reason for dismissal was:

liquidation of the enterprise;
admission to military service;
transfer to another job and in some other cases.

Calculation of compensation upon dismissal: rules

How to calculate severance pay? The main condition for the production of the final settlement is the presence in the accounting department of the order of the personnel department of the enterprise on the dismissal of the employee. Depending on the reason for the termination of the employment relationship, the basis for creating an order is the statement of the employee or the order of the head.

The following information is required to fill in the order:

on the number of days of the next unused vacation;
about unnecessarily used and deductible vacation days;
articles of the Labor Code when issuing a dismissal order - 114,121,127,137 require strict compliance with the requirements contained therein.

Vacation period calculation

In order to calculate it correctly, let's turn to the Labor Code of the Russian Federation to its 121 article. This article will help determine which time intervals should be taken into account and which should be excluded from the vacation period.

Periods to include:

the time actually worked by the employee;
leave without saving wages within 14 days;
the time when the employee was suspended from performing his job duties due to failure to pass medical examination, and if the absence of a medical examination was not the fault of the employee himself;
if the employee was not actually at the workplace, but this place was kept for him (weekends, holidays, vacation time, sick leave, maternity leave, etc.);
forced absence of an employee from the workplace through no fault of his own.

Periods to be excluded:

Holiday to care for the child;
vacation without pay for more than 14 days;
walking without a good reason.

Separately, I would like to note that maternity leave is included in the length of service for vacation pay, and parental leave is not included.

The period that the employee worked at the enterprise from the day of his employment to the present moment is taken. This time period excludes the non-accounted periods listed above.

The resulting value must be expressed in full months. To do this, an incomplete month is rounded up to a full one, if 15 days or more have been worked in it, if less than 15 days, then it is not taken into account.

Example

The employee has been working at the enterprise for 8 months. and 5 days. In the ninth month, less than 15 days were worked, so we will not take it into account. The length of service will be 8 months.

The employee has been working at the enterprise for 8 months. and 25 days. In the ninth month, more than 15 days were worked, so we round it up to the full. The experience will be 9 months.

Calculation of unused vacation days

According to the length of service calculated in the first paragraph, vacation days due to the employee for the entire period are considered.

To do this, follow a few simple steps:

determine how many vacation days an employee is entitled to per month;
multiply this value by the number of months of vacation experience;
subtract the days already used.

Example

The employee has been working at the enterprise since May 20, 2014, and leaves on October 25, 2015. Annual paid vacation - 28 days. The employee had time to rest for 14 days during the work. For how many days must the compensation be paid upon dismissal?

per month, an employee is entitled to 28/12 \u003d 2.33 vacation days;
vacation period is: from May 20, 2014 to May 19, 2015 worked 12 months, from May 20, 2015 to October 25, 2015 - 5 months. and 5 days. We do not take into account 5 days, that is, the total experience is 12 + 5 = 17 months. Multiply 2.33 by 17 months. \u003d 39.61 days of vacation are due to the employee for the entire time of work.
since he has already taken 14 days off, they must be subtracted from the total number of vacation days: 39.61 - 14 \u003d 25.61 days left for the employee.

Compensation upon dismissal must be paid precisely for these 25.61 days.

Calculation of average daily earnings

To calculate compensation upon dismissal, the average daily earnings of an employee should be determined. This earnings should be determined in the same way as in the usual calculation of vacation pay.

In short, to calculate this value, you need to take the last 12 cal. months before the month of retirement. Determine the total earnings for this period and divide the resulting value by the number of actually worked days of employees during this time.

If all months are fully worked out, then the total amount of payments to the employee for the year is divided by 12 and by 29.3, this will be the average daily earnings.

If a month is not fully worked, then the average daily earnings will be determined by dividing the payments for the year by the total number of days worked in the year, which will consist of the sum of the days in the fully worked months and the days in the month not fully worked. The latter indicator is determined by dividing the actually worked days by the total number of days in the month, after which the resulting value must be multiplied by 29.3.

Example

The employee worked for 11 months. completely, and in the 12th (December) he was ill for 5 days. In total, there are 31 days in December, 26 of them were worked out. Days worked in last month determined = 26/31 * 29.3 = 24.66 days.

The total number of days worked per year \u003d 11 * 29.4 + 24.66 \u003d 348.06 days.

Average daily earnings = earnings for the year / 348.06

Calculation of compensation upon dismissal

The amount of compensation upon dismissal \u003d average daily earnings * number of days of unused vacation.

If an employee worked for 11 months, then he is entitled to compensation upon dismissal for 28 calendar days.

Example

The employee at the enterprise began to work from 04.02.2013. He quits on October 25, 2015. How to calculate the vacation pay compensation that will be paid to him upon dismissal?

His 1st working year: from 02/04/2013 to 02/02/2014, during this time he was on leave without pay for 21 days and on basic leave for 14 days.

Vacation days without pay for more than 14 days are not taken into account, that is, 7 days are not taken into account. For these 7 days, we will increase the 1st working year of the employee: from 02/04/2013 to 02/09/2014, the vacation pay is 12 full months.

2nd working year: from 02/09/2014 to 02/08/2015, the period was fully worked out, he was not on vacation, for this period the experience is 12 full months from

3rd working year: from 02/09/2015 to 10/25/2015, during this period he was on basic leave of 28 calendar days. Experience for this year: 8 full months. and 17 days, 17 days are rounded up to a full month.

Total, total vacation experience = 12 + 12 + 9 = 33 months.

An employee is entitled to 2.33 vacation days per month.

2.33 * 33 \u003d 76.89 days of rest are due to the employee for the entire period of work.

He took 14 + 28 = 42 days off, so it remains to pay compensation for another 76.89 - 42 = 34.89 days.

If the total earnings for the last 12 months preceding the dismissal (from 10/01/2014 to 09/20/2015) amount to, say, 120,000 rubles, then compensation will be determined as follows.

Dismissal compensation \u003d 120,000 / (12 * 29.3) * 34.89 \u003d 11,867.35 rubles.

Leave of absence

But if wrongly made severance pay calculation by mistake of the company's personnel (personnel officer or accountant) and subsequently it turns out, the guilty persons are subject to recovery.

Deadline for payment of compensation for unused vacation

All settlements with the employee upon his dismissal by the employer must be made on the last day of work of this employee (Article 140 of the Labor Code of the Russian Federation). Accordingly, the employee must also receive compensation for unused vacation on his last working day.

Liability for non-payment of compensation for unused vacation

If the employer does not pay the retiring employee compensation for unused vacation, and the labor inspectorate finds out about this (for example, the employee writes a complaint), then the employer will be fined. The amount of the fine is (part 6, article 5.27 of the Code of Administrative Offenses of the Russian Federation):

from 30000 rub. up to 50,000 rubles - for a legal entity-employer;
from 10000 rub. up to 20000 rub. - for officials of the legal entity-employer;
from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

By the way, if the employer pays compensation for unused vacation, but in violation of the deadline, then along with this compensation, the employer is obliged to pay the employee another compensation - for delayed labor payments (Article 236 of the Labor Code of the Russian Federation). This amount can be calculated by our Delay Compensation Calculator.

Compensation for unused vacation upon dismissal and personal income tax

Such compensation is subject to income tax in in full(Clause 3, Article 217 of the Tax Code of the Russian Federation). The employer must transfer the tax from compensation for unused vacation to the budget no later than the day following the day of its payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

In the 2-NDFL certificate, compensation for unused vacation is reflected according to the income code 2013 (Appendix No. 1 to the Order of the Federal Tax Service of September 10, 2015 N ММВ-7-11 / [email protected]).

Compensation for unused vacation: insurance premiums

Compensation for unused vacation is subject to insurance premiums for OPS, CHI, VNiM (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation), as well as contributions “for injuries” (clause 2, clause 1, article 20.2 federal law dated July 24, 1998 N 125-FZ).

Is it possible to replace vacation with monetary compensation without dismissal

Replacing vacation with monetary compensation without dismissal is permissible only in part of the vacation period over 28 calendar days (Article 126 of the Labor Code of the Russian Federation). This happens at the request of an employee. You can replace with money days that exceed the main vacation. Only those categories of employees who are entitled to additional days of rest (disabled people, teachers, doctors, workers of the North, etc.) can receive monetary rewards instead of rest. Or if the employer provided for additional days for rest in the local acts of the company. And then, not in all cases.

The legal norm uses the wording “can be replaced”, which leaves the employer with the right to refuse financial compensation to the employee. The payment of money instead of providing extra days of rest is at the discretion of the management.
They will not replace vacation with money for pregnant women, minors and workers in hazardous and hazardous industries.

Also, it will not be possible to accumulate vacation days for the previous year, and then take part of the double vacation over 28 days in cash. when summing up and transferring holidays from one year to another, it allows the replacement of only a part of more than 28 days in each year.

Indexation of average earnings with a salary increase

For example, when changing wages from 27,500 to 31,000, the indexation coefficient will be:

It is by this number that it will be necessary to multiply the amount of wages for that period, which was taken into account when calculating vacation pay.

So, when an employee is dismissed, it is necessary to take care of the full and timely settlement with him for unused rest days. In doing so, you need to remember:

The duration of the vacation directly depends on the length of service in a particular organization - up to 11 months of work, you can get only part of the money.
The amount of compensation is determined by the product of the number of unused rest days and the average daily earnings.
In the event that the right to leave was used in full, and the working year has not yet ended, part of the money for these days may be withheld from the employee upon dismissal.

Video on the procedure for calculating vacation pay:

Error when calculating leave upon dismissal after a decree

An employee leaves at the end of parental leave and upon dismissal, she, like all employees, needs to calculate compensation. When calculating the number of compensated days, the time of maternity leave (on the basis of sick leave) is taken into account, but the time for caring for a child is not taken into account.

Error in calculating compensation if the year is not fully worked out

If the employee has worked less than a year and decided to quit, then the number of compensated days is calculated after the fact, and if an incomplete month has been worked, then more is taken into account (rounding to big side) or less (rounded down) half a month worked. The average daily earnings are calculated from the number of months actually worked.

Vacation compensation video:

Consider the question of how compensation for unused vacation upon dismissal is calculated. Many citizens, when leaving the enterprise, do not know that they can take advantage of legal leave or cash payments, even if, according to the schedule, it has not yet come up. Let's fill this knowledge gap.

In accordance with the Labor Code Russian Federation, upon termination, the employee is granted leave for the hours worked or his monetary compensation. The use of this right does not depend on the reasons for dismissal. The obligation of the employer to provide rest to the departing employee or to compensate him with a cash payment is enshrined in the law of the Russian Federation. The following situations are an exception:

The employee worked at this enterprise for less than 15 days. Under these conditions, the employee is deprived of the right to leave or monetary compensation for it. Otherwise, the employer cannot avoid paying the employee legal compensation for unused vacation upon dismissal;
involves the transfer of an employee from the category of a third-party part-time worker to the main staff of the enterprise, i.e. this enterprise for the employee moves from the place of combination to the place of the main work. This is if the transfer procedure is followed. And in the event of termination of employment relations by terminating the contract between the part-time worker and the employer and signing a new one, i.e. the transfer is carried out through dismissal, compensation for rest with a cash payment is required by law.

In all other cases, leave or cash payment to the employee is based on the labor legislation adopted in our country.

In case of voluntary dismissal from the staff of the enterprise, the employee declares in writing desire to use the next paid vacation or to receive a cash payment for it.

The next step is the creation by the head of the enterprise of the corresponding order. If the employee chose to use the paid rest due to him, and then quit, the opinion of the employer is taken into account. The head of the enterprise has the right to refuse to grant a vacation period and compensate it with a cash payment, referring to the production need. If a leaving employee declares a desire to receive a financial payment instead of rest, then the opinion of the head of the enterprise in this situation is not taken into account. The organization must pay the financial resources.

When using monetary compensation instead of the prescribed leave upon dismissal, the moment of termination of the employment relationship will be considered the day when the employee completed his labor activity at the enterprise.

Vacation with subsequent dismissal entails a slightly different calculation of compensation. If an employee decides to exercise the right to take off the prescribed vacation time, and then quit the company, the day of termination of the contract will be the last day of rest.

Calculation of the number of vacation days upon dismissal

To calculate the vacation period for dismissal of an employee, it is necessary to perform the following calculations:

Calculate the number of months of work experience of an employee in this organization. Only the months in which professional activity was more than 15 days;
From this time period, the days the employee is on vacation without pay are taken away;
Calculate the total number of legal paid rest days for all time in the organization. To do this, the days of the employee's annual rest, established by the employment contract, are divided by 12 and multiplied by the number of months worked. This value will be the total number of vacation days due to an employee for the entire period of employment at the enterprise;
From this amount, we will remove the days already taken off, and the very unused rest will remain;
This period will be provided as leave upon dismissal or compensated by a cash payment.

How to calculate compensation for unused vacation upon dismissal

And the procedure for calculating compensation for unused vacation upon dismissal is no different from calculating compensatory payments to working employees. The difference is only in the number of paid days. If there are restrictions for a working employee, then for a quitting employee allowable norms does not exist. So, the accrual of compensation for unused vacation upon dismissal occurs as follows:

To begin with, we consider the total amount of earnings for the billing period (12 months) received by the employee. This calculation does not include sick leave and vacation pay;
The next step is to determine the number of calendar days of the billing period. If the month was fully worked out by the employee, then the accepted average number of 29.3 is taken. If during this period of time there were non-working days due to vacation or illness, they are not taken into account;
The average daily earnings are determined by dividing the amount of total payments for the year (clause 1) by the number of days worked (clause 2);
This value is multiplied by the number of days of unused rest;
The received value is paid in monetary terms as compensation for unused rest;
Payment for unused leave upon dismissal, that is, the payment of compensation occurs along with the issuance of funds due to the resigning employee.

The period of unused vacation, replaced by compensation, of a resigning employee has no restrictions, unlike active employees. All legal holidays must be provided to the citizen or financially compensated.

As noted earlier, leave or its monetary compensation is due to an employee upon dismissal from the state of the enterprise, regardless of the reason. The law stands on the side of the citizen and protects his right to rest and financial payments. The general legal illiteracy of hired workers does not give the heads of enterprises the right to abuse this circumstance.

The severance pay calculator calculates in several stages. First, the number of calendar days of unused vacation is determined, for which the employee is entitled to compensation. The compensation amount is then calculated. To do this, you need to know the size of the average daily earnings of a resigning employee. By the way, if necessary, the calculator will help calculate the average daily earnings.

Calculation of compensation for unused vacation: formula

Compensation for unused vacation is calculated according to the following formula:

The number of unused vacation days, as a general rule, is determined as the product of the number of vacation days due to the employee for each month of work (we divide the annual vacation by 12) by the number of months worked for a particular employer, minus vacation days already taken.

Pay attention to the fact that when calculating the number of months worked for the employer, there are some peculiarities (clause 35 of the Rules, approved by the NCT of the USSR on 04/30/1930 N 169). So, if an employee has worked less than half a month, then this month is excluded from the calculation, but if half or more, this month is taken into account as a whole. As explained to us in Rostrud, if there are 31 days in a month, then half is 16 days, and if there are 29 days in a month, then half is 15 days.

Compensation for unused vacation, if the vacation is granted in working days

For certain categories of employees, leave is granted not in calendar days, but in working days. For example, such workers include seasonal workers (Article 295 of the Labor Code of the Russian Federation), as well as employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation). So, compensation for unused vacation for these employees is calculated according to the same formula as for employees who are granted vacation in calendar days (see the formula above). However, the number of unused vacation days is calculated differently:

Deadline for payment of compensation for unused vacation

Liability for non-payment of compensation for unused vacation

from 30000 rub. up to 50,000 rubles - for a legal entity-employer;
from 10000 rub. up to 20000 rub. - for officials of the legal entity-employer;
from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

The employee decides to quit: there are two ways to break labor Relations with the enterprise. You can first take a vacation, and then get paid. Another option is to leave immediately. In the second case, a person is entitled to compensation for leave upon dismissal. Consider how this part of the severance pay is calculated.

The rights and obligations of employed citizens are regulated by Labor Code RF. In accordance with Art. 114 working people have the right to take advantage of annual paid leave.

An employee is entitled to 28 days of rest per year. The working and calendar year are categories of a different order: for an employee, the calculation is carried out from the date of employment.

Claims for reimbursement of unclaimed vacation:

Specialists who have not been on vacation for the entire time of work in the organization;
those who did not have time to use the vacation right in the last year of service;
on completion ;
persons moving to another job in the same organization;
part-time workers;
employees of liquidated enterprises, as well as in the event of a reduction in position.

The reason for dismissal does not matter: according to own will, by agreement of the parties, and even if the position held is inconsistent - all these are cases of assigning payments for unclaimed rest.

The formula for calculating leave compensation upon dismissal

At the first stage, it is necessary to determine the duration of unclaimed vacation time for those leaving.

1. we distribute the vacation set for the year on a monthly basis:
vacation days per 1 working month = vacation for the year staffing: 12 months)

2. calculate unused periods:
number of unused vacation days \u003d vacation for the working month X months worked vacation days used

Months not fully worked are taken into account according to the rounding rules. A person has worked for more than a month - the full period is counted on time, work less than half a month - days are not counted.

Employees with many years of service need to know that unused days are taken into account when dismissing and vacation pay is paid for the entire period of work in the company, and not just for the last year.

Then the calculation should be carried out according to the following formula:

KNDo \u003d OOG X PDOg oIDO
KNDo - the number of unused days of rest,
OOG - total years worked,
PDOg - the required vacation days per year,
oIDO - the total used days of vacation for all time.

Calculation of payment for unused days

You will need two parameters of wages: the average annual earnings for the last year and the average daily wage.

Avg/Daily OT = Annual OT 12 29.3

Wed/day FROM - cf. pay for work. day;
annual OT - annual salary for the last year;
29.3 - official cf. number of calendar days in a month.

The law provides for payments that do not fall into the accrual of vacation pay upon dismissal:

periods of work paid according to the average accrual: business trips, employer's initiative;
b / sheets for illness, decree.

The severance pay to a retiring person for unused days is calculated as follows:

Compensation \u003d Avg / daily earnings X Number of unused days

Vacation in working days: calculation of compensation

In most cases, annual rest is provided on a calendar basis. However, there are exceptions here. In some cases, vacation pay is calculated based on working days. As a rule, these are specialists who came to the organization for a short period of time:

seasonal specialists (art. 295);
short-term employees (art. 291).

The number of unused days \u003d Actually worked months at the enterprise x 2 working days - The number of vacation days used at the place of dismissal

How is the holiday pay calculated in this case? The algorithm is the same as for employees with a calendar exemption from service.

Hours worked matter

The amount of compensation directly depends on the period of work since the last annual leave:

less than 1 month - calculation for unused rest is made only if the employee has worked for 15 days or more. Then this period is conditionally taken as a fully worked month;
1-11 months - payment is proportional to the number of hours worked. If there are 11 months in the working arsenal, full compensation for leave upon dismissal is due.

In this order, there are exceptional situations inherited from the Soviet period. They are defined by Regulations No. 169 of 1930. The company provides full compensation for a working period of 5.5 to 11 months. Dismissal occurs due to force majeure circumstances:

liquidation of the organization;
conscription for urgent military service;
direction to another area of work at the request of the administration;
other grounds in this category.

What to do with unused additional leave?

Work in hazardous production, with special treatment labor and other adverse factors often provides additional time for the recovery of the employee. This period is also subject to compensation.

The labor legislation has not established an exact algorithm, so the accountants of enterprises use the best practices. General and grace days are added, accrual occurs in the general order:

with an additional rest of 7 days, compensation applies to 35 days (28 + 7);
if the benefit is 14 days, then these two weeks will be added to the calculated vacation.

Limitation. A period of more than 14 days cannot be used to calculate compensation for unused vacation time.

The nuances of the appointment of dismissal compensation

The employee has no current income. There can be several reasons, respectively - and solutions.
For example, a woman was on maternity leave or cared for a child. Then the payment of vacation pay upon dismissal is made from the salary according to the position, taking into account allowances, bonuses and other surcharges. If we are talking about an unofficial salary "in an envelope", then you should not count on compensation. According to the documents, the person was not charged.

Overpaid vacation pay. Such misunderstandings are common. Depending on the error detection time, two options are possible:

an error in the accruals was discovered before the dismissal. The allowance is recalculated;
the truth surfaced after the calculation of the citizen. The specialists of the settlement department of the enterprise answer.

Not using vacation for several years. By law, the right to such holidays is not lost. The employer is obliged to compensate all unclaimed periods to any applicant: part-time workers, personnel under fixed-term employment contracts, employees who have not passed probation etc.

Violations of the payment of vacation compensation: what threatens the employer

If it is found that the administration saved vacation pay when an employee was fired, the company will have to respond administratively:

on the entity a fine of 30-50 thousand rubles is imposed;
officials of organizations are fined in the amount of 10-20 thousand rubles;
and individual entrepreneurs will pay from a thousand to 5 thousand.

Although employers do not violate the law so openly. More often there are delays with the issuance of the calculation. But even here the law protects the interests of citizens: in the event of disputes, the employer is obliged to supplement the compensation with interest at the rate of the Central Bank.

Full payment falls on the last day of work of a specialist. Then the person receives vacation pay. Compensation accruals are laid down for officially employed citizens.