We consider compensation for unused vacation upon dismissal. How is compensation for unused vacation calculated? What is not taken into account in the calculation of compensation

Upon dismissal, the employer is obliged to pay compensation to the employee for all unused vacations. Moreover, compensation is paid for holidays accumulated for the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal, and his average earnings. The procedure for paying compensation is established by paragraph 28 of the Rules on regular and additional holidays, approved by the USSR TNKT dated April 30, 1930 No. 169.

If, shortly before the dismissal, the employee used vacation for the unfinished working year, then upon dismissal, the overpaid vacation pay must be withheld from his salary. In some cases, such withholding is not carried out, for example, during the liquidation of an organization (part 2 of article 137 of the Labor Code of the Russian Federation).

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How to calculate compensation for unused vacation?

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

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

An example of calculating compensation for unused vacation upon dismissal

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

The annual basic paid leave is 28 calendar days.

The employee has worked for more than half a month, respectively, he can count on compensation for unused vacation.
More than half a month worked, respectively, compensation should be paid in one month. We determine the days for which compensation should be charged. 28 days / 12 months = 2.33 days.
Determine the average daily earnings. In general, to determine compensation for unused vacation, the billing period is 12 calendar months. But the specified employee did not work out the billing period, respectively, the average daily earnings are calculated according to the norms of clause 7 of Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
29.3 / 31 * 18 = 17.01 days,
where 29.3 is the average monthly number of days, 31 is the number of calendar days in July, 18 is the number of days that fall during Krainov's work period.
We determine compensation for unused vacation.
917.08 * 2.33 \u003d 2,136.86 rubles.

Compensation for unused vacation: personal income tax and contributions

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

Compensation for the unused part of the vacation during work

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

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

How to reflect the accrual for unused vacation in 6-personal income tax

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

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

The issue of calculating compensation for unused vacation is one of the most common. It is important to understand how such payments are correctly calculated, and in what cases they can be demanded. About this and much more - right now.

Each employee under the current labor legislation is guaranteed a certain number of days per year when he is given the opportunity to go on vacation at the expense of the employer. Usually it is 28 days (assuming a full working day). But there are a number of cases when the standard period is increased:

30 days for disabled workers;
31 days for minor citizens working officially, as well as for persons whose working day begins and ends at different time intervals (not standardized);
35 days for citizens who work in hazardous, hazardous industries or in extreme climates, at risk to life;
44 days for employees who territorially carry out their activities in the regions of the Far North and in those places that are equated to it;
56 days for teaching staff.

Thus, there are 3 types of vacation days that the employer provides to his employee on the basis of labor legislation:

The main one, which is guaranteed by the state (28 days).
Unused vacation - i.e. those rest days that the employee did not want to use or did not have time (due to dismissal).
Optional - i.e. all days that are provided in excess of 28 (for example, teachers are entitled to double the vacation period compared to the usual one).

At the same time, the employee is not obliged to use his vacation during the year, since the Labor Code does not directly state that the employee does not have the right not to use his vacation days. On the other side, not to use the right to rest for 2 years in a row is prohibited. This means that if the vacation for some reason was not implemented by current year, it goes into the unused category. Next year, the question of compensation will certainly arise. At the same time, a citizen may not use all the prescribed days for rest or part of them.

Compensation cases

The occurrence of unused days that should have gone on vacation can occur in 2 cases:

The employee quits, and accordingly, he will no longer have time to use the due amount of vacation.
The employee does not quit, but decided not to go on vacation for own will. At the same time, there is a procedure for claiming compensation, which is discussed in detail in the corresponding section.

In practice, there are often cases when the employer forces the employee to go on vacation at the appointed time. To do this, a schedule is drawn up in advance, with which all employees are required to familiarize themselves under the signature. If the employee does not agree to rest, the employer may oblige him to write an explanatory note in order to insure himself against possible labor inspection checks.

Calculation of the amount and days of unused vacation

Providing monetary compensation for unused vacation is an unconditional obligation of the employer, the failure to comply with which is a direct basis for going to court.

Calculation of the number of days

The number of days of unused vacation is calculated upon the fact - based on the norm set for the employee (28 or more). The total number of days of annual leave is taken, divided by 12 (by the number of months), then the resulting number is divided by the number of months actually worked. If some part of the days has already been used, it is subtracted.

Calculation of the amount

The amount of funds that will go as compensation for unused vacation is calculated as a simple product of the unused number of days and the average earnings (daily):

The number of months is always considered an integer: if in fact the employee worked for less than 2 weeks, this period is not counted (0), and if more than 2 weeks, it is considered as a full month (1). If the final sum does not result in a whole number, it is always rounded in favor of the worker.

This calculation formula is the simplest, most general case, which does not apply in some situations - they are discussed below.

How is average daily earnings calculated?

The average daily earnings are determined on the basis of the average monthly, and it is calculated in exactly the same way as in the case of determining the payment for a regular (basic) vacation. It does not include amounts that were paid for sick leave and vacations (including additional ones). In general, the formula will look like this:

(A - B) * 29.3 / A

The meanings of the symbols are as follows:

A is the number of common days in the month under consideration (including weekends and holidays).
B - this is the number of days that are not taken into account: we mean the days when the employee was on sick leave or on vacation.
29.3 is the average number of days in a month (the number is not round, since some months have 30 days, some 31, and February 28/29).

Average earnings include all types of bonuses, seniority bonuses, bonuses for fulfilling the sales plan, etc., but only if they are included in the "white" part of the salary.

Examples

Examples of calculating compensation for unused vacation are given below:

The employee joined the company on April 16, 2016. He was supposed to be granted basic leave from 13 March to 9 April 2017, but he did not wish to use these days. However, the employee decided to quit on June 16, 2017. Accordingly, he is supposed to be compensated for all vacation days for his first year of work (from April 16, 2016 to April 15, 2017), as well as some part of the unused vacation days for the second year (for 2 months of work: from April 16 to June 15). It turns out that he gets 100% vacation pay for 1 year and 1/6 (for 2 months of work) vacation pay for the second year.
The employee got a job at the company on March 1, 2015, and the period from February 1 to February 28, 2016 was supposed to go on vacation for 28 calendar days. However, he agreed with the management that he would take only 10 days off. He further decided to retire on February 1, 2017. Accordingly, he is entitled to compensation for the unused 18 (28-10) days of the first year of work, as well as for all 28 days of work for the second year.
The teacher got a job at the school on September 1, 2015, and the first vacation of 56 days was completely taken off (in the summer of 2016). However, he made the decision to retire from July 2, 2017. Since he worked for a full 2 years, and the first vacation was fully realized, he is entitled to compensation for the second in in full– i.e. he must receive funds for 56 days that he did not rest due to dismissal.

Thus, in the calculations it is important to take into account exactly how long the employee has been working in the company, since what time, and how many days he has already managed to take off (or did not take to rest). The specific amount is determined by the average earnings (subject to a "white" salary).

Calculation of compensation in special cases

In some cases calculation formulas change:

If the employee's vacation is measured in working days, and not in calendar days, then the formula will be as follows:

Calculation of vacation in working days is possible when the employment contract was fixed-term and concluded for a period of 2 months, as well as in the case of seasonal workers.

If an employee worked for an employer from 11 to 12 months and then decided to leave, he still receives compensation for the entire year (as if he had worked for 12 months). However, if the number of 11 months was obtained as a result of rounding, then the actual number of days worked will be considered.
Finally, an employee who has worked in the company from 5.5 to 11 months is still entitled to pay for a full vacation (as if he had worked for a year), if he leaves not of his own free will, but in connection with:

with the closure of the company (for example, as a result of optimization or bankruptcy);
with downsizing;
with the call of an employee for military service.

The latter case applies only to employees who have worked in the company for up to a year. If a citizen works for more than one calendar year, then compensation for unused vacation will be paid according to the usual rules.

Unused vacation upon dismissal

If the employee intends to quit, this is the simplest case: then all compensation, including those related to unused vacation, will be paid on the last day of his work, when he is given work book and make the final payment.

It is important to understand that in this case we are only talking about providing monetary compensation for unused vacation. For example, if a citizen wishes to go on vacation with subsequent dismissal, and, along with the prescribed days of rest, use those unused from last year, there is no such possibility: he can and must be offered only a monetary form of compensation in accordance with average earnings.

Replacing unused rest days with money is not possible for pregnant women and underage workers if they wish to receive it while continuing to work. Those. These categories of citizens receive compensation only in one case - upon dismissal.

Unused leave without dismissal

If there is unused vacation available, it can be used without dismissal. An employee can be compensated for such days in the form of:

additional days to the main vacation, which is supposed to be taken this year;
cash in accordance with the average earnings.

It is very important to understand that the specific decision in what form to give the employee compensation for unused vacation is made only by the employer. The obligation to claim compensation lies with the employee himself - i.e. the citizen himself must raise this issue and write a statement that the employer is obliged to accept from him.

For some categories of workers, compensation for unused days with the money of the year is not possible: these are citizens employed in dangerous and / or harmful working conditions. Those. their unused vacation should be compensated in the form of additional days of rest next year.

The terms for granting the compensation payment (or additional days) are set by the employer, but they cannot exceed the terms within which the citizen must go on vacation this year.

Expert opinion

Chadova Svetlana

Leading Human Resources Specialist, lawyer consultant on labor law, website expert

For example, if an employee must go on regular vacation no later than July 1, then the issue of compensation must also be resolved no later than that day.

If we are talking about unused study leave (for example, a citizen could go to a session, but did not do it or did it partially), then the provision of compensation in money in this case is impossible.

A comparison of both cases is presented in the table.

Application for compensation: sample

If an employee wishes to claim all his unused days, he must write a statement. As a rule, the employer has various application forms, including for such a typical situation. It is compiled in any form, as shown in the sample below.

There is also no established, unified form of the order, therefore it is drawn up arbitrarily.

A mandatory procedure is provided for familiarizing the employee with the order under the signature, as well as with all other documents relating to the employee (reprimand, bonuses, dismissal, etc.)

Liability for failure to provide compensation

The employer must accept the application for consideration, about which a written note is placed. After that, within a few days, the management decides whether to go forward and compensate for unused vacation, as indicated in the application, or provide another form of compensation (in this case, additional days). Those. the employer decides exactly how to compensate, not to compensate or not.

If the fact of violation happened, this is a reason to apply to the labor inspectorate or to the court. In this case, you can demand not only the recovery of funds for unused vacation, but also non-pecuniary damage. In addition, the company will be charged a fine, the amount of which depends on the specific status of the company and its employees (see table).

If compensation is paid to an employee in violation of the deadline, the employer must additionally pay him compensation for the delay in labor payment.

Calculation of compensation upon dismissal: what payments are due to the dismissed employee + in what cases compensation is not paid + formulas and a table for calculations + 3 examples of calculating compensation upon dismissal.

It is good to note that the legislation protects workers.

This applies to both workflow and dismissal. Another thing is that there are unscrupulous employers who underestimate or do not pay the due amounts at all, and ignorant personnel who do not know about their rights.

If you are an employee, be sure to read this article. Even if you didn’t think about quitting, anyway, you should understand what you can count on in such a situation. Moreover, you cannot know for sure what will happen tomorrow with the enterprise where you work.

If you are an employer, you will benefit from our calculations, such as up-to-date information regarding payments for the calculation of your employees.

Also, the article will give a general understanding of what financial consequences a decision to reduce staff or hire a not-so-good employee who will have to be fired can lead to.

What can employees expect when they leave?

It does not matter whether a person is suspended or leaves of his own free will. The employer must pay wages for the entire period worked and payment for “unfinished” leave, when available.

In the case when the day off was taken in advance and the employee has not yet had time to work for him, the calculated amount is withdrawn from the salary. The entire accrued amount is paid on the last day of work.

We would like to remind you that the mercenary is obliged to inform about his decision to leave 14 days before his departure. Just like he is required to notify him of suspension from work 14 days in advance. It is impossible to dismiss a worker without good reasons.

What about layoffs or company closures?

The situation is more interesting when the company is downsizing or the company is being liquidated.

A person who is fired in such situations, in addition to payment for the working period and reimbursement for the vacation period that was not "taken off", receives a severance pay. Its size is equal to the size of the average wage. He is also paid the average salary for the next 60 days (including benefits).

In a situation where during this time a person could not find another workplace, the average wage is paid for the third time. The company must notify the employee of the employee's departure for redundancy 60 days in advance. It is not necessary for the employee to complete this period, but the worker will still receive wages until the end of sixty days.

If a person who has been laid off falls ill during the first thirty days after leaving, the former employer pays him sick leave. The same applies to maternity leave.

Calculation of compensation for unused vacation upon dismissal

Calculating the amount of compensation upon dismissal is not difficult. But you need to know some of the nuances of the calculations, and in what situations they are applicable.

Here is what you should know about calculating compensation for unused vacation upon dismissal:

It is performed for "non-holiday" leave upon dismissal in proportion to the amount of time that the person has worked.

So, for example, if an employee is provided with a vacation period of 28 days (namely, this is the amount of exemption declared by law), but the worker did not go into it, but worked for a whole year, the coverage will be 100%.

If six months, then the "earned" vacation will be 14 days, respectively, compensation - 50%.

If a person has not gone on vacation for several years, he is also compensated for past vacations.

In such situations, the enterprise must necessarily keep a statement from the staff unit on the transfer of vacations. This is necessary, since under the law the employer does not have the right not to provide his employee with time off.

Accordingly, he needs to have proof that “non-escape” work is the initiative of the person himself.

Rest can be "taken off" immediately before leaving work, if both parties do not object to this. Then the penalty is not paid.
If the day off was taken in advance, vacation pay is deducted from the worker's salary.

Even when an employee moves to another job within the enterprise, he is paid for a vacation that he did not use.

It is clear that in a new position, the calculation will begin anew.

At the conclusion of a short-term employment contract who worked when leaving is still entitled to compensation.

It is calculated according to the fact that 2 days off are provided in the thirty-day period.

In what situations is vacation compensation not issued?

This amount is not paid and is not supposed to go on vacation for those employees who were expelled from work for theft, damage to property and other serious reasons for dismissal.

In the following cases, money is not issued, but the person goes to release:

Employee pregnancy.
An employee has adopted an infant who is less than three months old.
The state unit is minor.
Harmful production, workers risking their lives and health in the performance of direct labor duties.

How to calculate the amount of payment upon dismissal?

To calculate compensation upon dismissal, the following articles of the Labor Code of the Russian Federation are used:

The formula for calculating the amount of compensation for a vacation that was not used:

The formula for calculating the amount of compensation for a vacation that was not used:
number of days not taken * average daily earnings.

The volume of untaken days of release can be calculated using the formula:

(28:12) * n, where

28 - number of days in a year set aside for release;
12 - the number of months in a year;
n - how many months in a year the worker worked.

When counting thirty days, rounding is done. That is, if less than half - the month is not taken into account, more than half - the full month is considered.

Below is a table of the already calculated number of vacation days in proportion to the amount of time worked in a year:

Number of months the employee has worked	Number of vacation days
12 months
11 months
10 months
9 months
8 months
7 months
6 months
5 months

Average daily earnings are calculated in the following way:

First, we calculate the average wage for the year: we sum up all wages and divide by 12 (so many months in a year).
Next, we divide the average wage by 29.3 (this is the average duration of the month).

We answer the question in detail:

How to quit on your own?

Calculation of compensation upon dismissal - we analyze it with an example

Situation #1.

Compensation is being calculated for those who worked at the enterprise for 20 days with a salary of 20,000.

The number of vacation days that were not used:

(28 / 12) * 1 = 2.3 days

We get the same value using the table.

Average earnings per day:

20 000 / 29, 3 = 682,59.

Compensation will be: 2.3 * 682.59 = 1,569.96.

Situation #2.

The employee leaves work on 01/14/2017. The previous vacation took place from 1.07.2014 to 28.07.2014. The salary of a person is 40,000.

We consider how much time was worked without time off:

2015 - 5 months (from August to December);
2016 - 12;
2017 - 0.
In total - 17 months.

The amount of vacation days not taken:

(28/12) * 17 = 40 days.

Average earnings per day:

40 000 / 29,3 = 1 365,19.

The payment for the release from work that was not used will be: 40 * 1,365.19 = 54,607.51.

Situation #3.

The employee is leaving on February 20, 2017. The last vacation took place from 1.05.2016 to 28.05.2016. The salary before 09/01/2016 was 17,000, from 10/01/2016 - 23,000.

How many vacation days not taken:

(28/12) * 8 = 19 days.

Average daily earnings:

((17 000 * 7) + (23 000 * 5)) : 12: 29,3 = 665,53.
- where, 7 is the number of months from last year work with a salary of 17,000,
- 5 - the number from the billing year with a salary of 23,000.

Payment for a vacation period that was not used will be: 19 * 665.53 = 12,645.07.

Taxes from compensation payments are calculated in the same way as for all payments in the streaming mode.

How do you see, dismissal compensation calculation It's not difficult, but it's important. It is important for both the employer and the employee to be able to correctly calculate, in order to avoid fraud on the part of the enterprise or an accidental mistake of an accountant.

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In practice, it is not uncommon for an employer to pay compensation to an employee for unused vacation. In what cases is it possible to replace vacation with monetary compensation? What are the features of calculating this type of payment? Does the composition of labor costs include monetary compensation for the part of the vacation that exceeds 28 calendar days? Is monetary compensation for unused vacation days subject to UST? We will try to answer these questions in this article.

Requirements Labor Code
in terms of providing leave to employees

Article 122 of the Labor Code of the Russian Federation the obligation of the employer to provide the employee with paid leave for the duration of 28 calendar days is determined ( Art. 115 Labor Code of the Russian Federation). Vacation transfer to next year allowed (by agreement of the parties) only in exceptional cases (in particular, when an employee goes on vacation in the current year may adversely affect the activities of the organization). At the same time, the employee must use the days of the postponed vacation no later than 12 months after the end of the working year for which the vacation is granted.

An employer is prohibited from not granting an employee annual paid leave for two consecutive years ( Art. 124 Tax Code of the Russian Federation). At the same time, employees under the age of 18, as well as those who are employed in work with harmful and (or) dangerous working conditions, are obliged to provide annual leave.

Thus, the legislation establishes strict restrictions for employers regarding the provision of vacations to employees. Nevertheless, in practice, employees often accumulate unused vacations from previous years. In this case, the employer retains the obligation to provide the employee with these holidays or pay him monetary compensation for their unused days.

In what cases is it paid
monetary compensation for unused vacation?

Cash compensation for unused vacation is paid upon dismissal ( Art. 127 Labor Code of the Russian Federation), as well as at the written request of the employee for the part of the vacation exceeding 28 calendar days ( Art. 126 Labor Code of the Russian Federation).

It should also be borne in mind that the replacement of vacation with monetary compensation is not allowed:

pregnant women;

employees under the age of eighteen;

workers engaged in heavy work and work with harmful and (or) dangerous working conditions.

Calculation of compensation for unused vacation

The amount of compensation for unused vacation upon dismissal (including for organizations that use the summarized accounting of working hours) is calculated as follows:

The calculation of the average daily (hourly) earnings for the payment of compensation for unused vacation is made according to the rules established by Art. 139 of the Labor Code of the Russian Federation and Regulations on the calculation of the average wage, and is calculated for the last three calendar months (unless another billing period is provided for by the collective agreement) by dividing the amount of actually accrued wages by the estimated number of days (actual hours worked) for the billing period.

Upon dismissal...

The most common case when monetary compensation is issued for unused vacation is the dismissal of an employee. It should be noted that upon dismissal, at the employee’s request, all unused vacations (both basic and additional) may be granted, unless his dismissal is related to guilty actions. The day of dismissal of the employee will be considered the last day of his vacation. In this case, the leave granted to the employee is paid, and, accordingly, compensation for unused leave upon dismissal is not paid.

note: compensation for unused vacation is also paid to employees who leave the organization in the order of transfer (on the basis provided for paragraph 5 of Art. 77 Labor Code of the Russian Federation).

In practice, when determining the number of vacation days to which an employee is entitled while working in an organization, certain difficulties arise. 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 employees who have concluded an employment contract for up to two months - by virtue of Art. 291 of the Labor Code of the Russian Federation compensation is paid to them at the rate of two working days per month of work. For other categories of workers, the mechanism for such a calculation is not prescribed in the Labor Code of the Russian Federation.

The following calculation option is generally accepted. If the employee has worked in the organization for 12 months, which includes the vacation itself ( Art. 121 Labor Code of the Russian Federation), then he is entitled to annual leave of 28 calendar days. In other words, full compensation is paid to an employee who has worked for the employer for 11 months ( clause 28 of the Rules on regular and additional holidays, Further - Rules). If the resigning employee has not completed a period that entitles him to full compensation for unused vacation, compensation is paid in proportion to the days of vacation for the months worked ( clause 29 of the Rules).

When calculating the periods of work that give the right to compensation for leave upon dismissal, surpluses of less than half a month are excluded from the calculation, and surpluses of more than half a month are rounded up to the nearest full month ( clause 35 of the 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.

The employee has been with the organization for 10 months. Upon dismissal, he was entitled to compensation for 23.3 days (2.33 days x 10 months). If he had worked for 11 months, he would have received compensation for a full month - 28 calendar days.

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

note: the specified norms in the payment of compensation worsen the situation of laid-off workers who have worked for less than 11 months, compared with persons laid off after 11 months of work. However, an attempt to challenge the clause 29 of the Rules in the Supreme Court of the Russian Federation was unsuccessful ( Decision of the Armed Forces of the Russian Federation dated 01.12.04 No. GKPI04-1294, Determination of the Armed Forces of the Russian Federation of February 15, 2005 No. KAS05-14), since, in the opinion of the judges, the principle of proportional calculation of compensation is fully consistent with a similar principle contained in Art. 291 of the Labor Code of the Russian Federation. The very fact that paragraph 28 of the Rules provides for the right of an employee who has worked for at least 11 months upon his dismissal to receive full compensation for unused vacation cannot in itself indicate the existence of any contradictions between paragraph 29 of the Rules and the provisions of articles 3, 114 and 127 TK RF.

Some organizations use a different method of calculation, which is reflected in the collective agreement (or regulation on remuneration). Since the working year is divided into approximately 11 months of work and 1 month of vacation, the employee earns a vacation entitlement of 2.55 days per month (28 days / 11 months). From the point of view of mathematics, this method of calculation is more correct and does not worsen the conditions for paying compensation for unused vacation upon dismissal of employees. However, its application will lead to an increase in labor costs, and this will most likely be regarded by the inspection authorities as an underestimation of the tax base for income tax. If there are disagreements with the tax authorities, then you will have to defend your position only in court.

Example 2.

I. I. Ivanova was hired on 02.08.03. In 2004, she was on regular annual leave from 1 to 28 June (28 calendar days). In 2005, I.I. Ivanova was not on vacation. In April 2006, she wrote a letter of resignation of her own free will (from 24.04.06).

The salary of the employee is 10,000 rubles. per month. In addition, she received:

in January 2006 - a bonus based on the results of work for 2005 in the amount of 3,000 rubles. and a monthly bonus for meeting production targets in December 2005 - 500 rubles;

in February - a bonus for meeting production targets in January 2006 - 600 rubles;

in March - a bonus for meeting production targets in February 2006 - 700 rubles;

in April - a bonus for meeting production targets in March 2006 - 800 rubles. and performance bonus forIquarter of 2006 in the amount of 2,000 rubles.

The duration of the billing period in the organization is 3 months. The billing period has been fully completed.

Recall that upon dismissal of an 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 (cancellation) of an employment contract with an employee (dismissal)". So, let's give a step-by-step calculation of compensation for unused vacation by I. I. Ivanova.

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

official salary of an employee for three months in the amount of 30,000 rubles. (10,000 rubles x 3 months);

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

bonuses for meeting performance indicators in the amount of 1,800 rubles, including: 500 rubles. (since it was accrued in the month that falls on the billing period), 600 and 700 rubles.

note: the monthly bonus for meeting production targets in March 2006 (800 rubles), as well as the quarterly bonus based on the results of work for the 1st quarter of 2006 (2,000 rubles) are not taken into account, since they were accrued in a month that goes beyond the calculated period (in April).

Thus, the amount of actually accrued wages in the billing period will be 32,550 rubles. (30,000 + 750 + 1,800).

2) Calculate the average daily earnings for the billing period: (32,550 rubles / 3 months / 29.6 days) = 366.55 rubles.

3) Determine the number of days of vacation that remained unused. Recall that vacation is granted to an employee for the time worked by him, and not a calendar year. In other words, the calculation of the period for the right to receive leave begins from the date when the employee started work, and not from the beginning of the calendar year.

The first working year of I. I. Ivanova ended on 08/01/04, the second - on 08/01/05. During this time, the employee is entitled to 56 days of vacation (28 days x 2 years).

From August 2, 2005 to April 24, 2006, the third working year lasted, including 7 full months and one incomplete (02.04.06 to 24.04.06). Moreover, the latter is equivalent to a full working month, as it includes more than 15 calendar days. Thus, for the third year of work in the organization, I.I. Ivanova earned a vacation for 8 full months, that is, she had the right to 19 days of paid leave (2.33 days x 8 months = 18.64 days).

The total number of vacation days earned by I.I. Ivanova is 75 (56 + 19). Consequently, upon dismissal, she is entitled to compensation for 47 days (75 - 28).

4) So, let's calculate compensation for unused vacation: 366.55 rubles. x 47 days = 17,227.85 rubles.

note: there are cases when, when calculating compensation, accountants determine the number of days of unused vacation in the last working month in a simplified version. In their opinion, if an employee leaves before the 15th day, he does not have the right to vacation days for the last month, if after the specified date, accordingly, there is such a right. However, this approach is incorrect and can lead to errors in calculating the compensation payment. Therefore, the calculation should be made according to the established rules: take into account how many days the employee worked in total in the first and last months of work in the organization, and also be sure to calculate the length of service that gives the right to annual paid basic leave ( Art. 121 Labor Code of the Russian Federation).

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

Article 126 of the Labor Code of the Russian Federation allows the employer Attention! It is his right, not his obligation) by agreement with the employee to replace the last part of the vacation, exceeding 28 calendar days, with monetary compensation. At the same time, it is impossible to compensate for the main vacation for the current year with money ( Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-04/13 dated February 8, 2006).

Unfortunately, this article does not clearly define the situation and can be read in two ways. On the one hand, it can be assumed that out of the available number of days of unused vacation (for example, an employee has not been on vacation for 3 years, which means that he has accumulated 84 vacation days), he must take 28 days off in any case, and the remaining 56 days (84 - 28) ask to be replaced with monetary compensation.

On the other side, Art. 126 Labor Code of the Russian Federation can be regarded as follows. Suppose that an employee is entitled to a main vacation - 28 days and an additional one - lasting 3 days, which is added to the main one. He didn't receive them for two years. As a result, 56 days of the main vacation must be provided to him as days of rest, and only the accumulated additional 6 days can be compensated in cash.

This duality will persist until amendments are made to the Labor Code of the Russian Federation. Accordingly, the explanations given in Letter of the Ministry of Labor dated April 25, 2002 No. 966-10, according to which, due to the uncertainty of the legislative wording, two options for the payment of monetary compensation are possible. The choice is made by agreement of the parties. That is, the employer and the employee must themselves agree on how many days of unused vacations in previous years to replace with monetary compensation.

Calculation of taxes from compensation for unused vacation

Personal Income Tax

When paying compensation for unused vacation, the employer is obliged to calculate and pay personal income tax on this amount ( paragraph 3 of Art. 217 Tax Code of the Russian Federation). Since compensation for unused leave upon dismissal must be paid to the employee on the day of dismissal ( Art. 140 of the Labor Code of the Russian Federation), then the tax withheld from it must be transferred to the budget when it is actually paid ( paragraph 4 of Art. 226 Tax Code of the Russian Federation), in particular, no later than the day the bank actually receives cash to pay compensation or on the day the amount is transferred to the employee’s account or, on his behalf, to the accounts of third parties ( paragraph 6 of Art. 226 Tax Code of the Russian Federation).

Monetary compensation in return for a vacation exceeding 28 calendar days, paid at the request of the employee and not related to dismissal, as a rule, is paid together with the salary for the corresponding month ( paragraph 3 of Art. 226 Tax Code of the Russian Federation).

UST, contributions to the Pension Fund and compulsory social insurance
from industrial accidents

Subparagraph 2 of paragraph 1 of Art. 238 Tax Code of the Russian Federation determined that compensation for unused vacation paid to a resigning employee is not subject to UST ( letters of the Ministry of Finance of the Russian Federation dated September 17, 2003 No. 04-04-04 / 103, UMNS for Moscow dated March 29, 2004 No. 28-11 / 21211), as well as contributions to compulsory pension insurance ( paragraph 2 of Art. 10 of Federal Law No. 167-FZ dated December 15, 2001) and contributions to compulsory social insurance against industrial accidents and occupational diseases ( Clause 1 of the List of payments for which insurance premiums are not charged to the FSS of the Russian Federation, Further - Scroll,P. 3 accrual rules, accounting and expenditure of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases).

For compensations paid at the written request of employees who continue to work in the organization, other taxation rules are established. According to the Ministry of Finance, such payments are subject to UST on a general basis ( letters of the Ministry of Finance of the Russian Federation dated 08.02.06 No. 03-05-02-04 / 13,dated 16.01.06 No. 03-03-04/1/24,Federal Tax Service for Moscow dated 15.08.05 No. 21-11/57993). In addition, the accountant should not forget about contributions to the Social Insurance Fund.

note: Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 14, 2006 No. 106 clarified that Clause 3 of Article 236 of the Tax Code of the Russian Federation does not give the taxpayer the right to choose which tax (unified social tax or income tax) to reduce the tax base for the tax by the amount of the corresponding payments. In other words, if the taxpayer has the right to attribute compensation payments for unused vacation to expenses that reduce the taxable base for income tax, then he must accrue UST on them.

Example 3

In accordance with Art. 119 of the Labor Code of the Russian Federation, the organization provides an employee with an irregular working day with an annual additional paid leave, the duration of which is determined by the collective agreement and is 3 calendar days.

At the request of the employee (upon agreement with the administration), a part of the unused vacation exceeding 28 calendar days is replaced by monetary compensation .

Due to the fact that the specified compensation payment is taken into account for income tax purposes on the basis of paragraph 8 of Art. 255 Tax Code of the Russian Federation, it must be subject to UST.

note: There are cases when local tax authorities insist on the taxation of UST compensation for unused vacation, not related to dismissal, if this payment was not taken into account as an expense for income tax purposes. It should be noted that the courts take the side of the taxpayers on this issue (see, for example, Decree of the FAS UO of December 21, 2005 No. Ф09-5669 / 05-С2, TsO dated 12/15/05 No. A64-1991 / 05-10, SZO dated 28.01.05 No. А66-6613/2004).

Let's take another look at this issue. But we note right away that it is quite risky and will inevitably lead to disputes with the tax authorities. The essence of this approach is as follows: pp. 2 p. 1 art. 238 Tax Code of the Russian Federation from UST taxation all types of statutory Russian Federation, legislative acts of the subjects of the Russian Federation, decisions representative bodies local self-government compensation payments related to the performance of labor duties by an individual within the limits established in accordance with the legislation of the Russian Federation. Replacement of a part of the annual paid leave with compensation is provided Art. 126 Labor Code of the Russian Federation. The concept of compensation is not established in the tax legislation, therefore it should be used in the sense in which it is used in the Labor Code of the Russian Federation ( paragraph 1 of Art. 11 Tax Code of the Russian Federation). Therefore, all requirements are met Art. 238 Tax Code of the Russian Federation, and it is not necessary to accrue UST on the amount of compensation paid on written applications of employees (regardless of whether such payments are taken into account for income tax purposes).

Since monetary compensation in return for the part of the vacation exceeding 28 calendar days is provided Art. 126 Labor Code of the Russian Federation, and the Tax Code does not establish other rules, then by virtue of paragraph 1 of Art. 11 Tax Code of the Russian Federation the norms of the Labor Code of the Russian Federation are subject to application. Thus, in this case, all the requirements established by Art. 238 Tax Code of the Russian Federation. Therefore, it is not necessary to accrue UST for the amount of compensation paid upon a written application of employees who continue to work in the organization (regardless of whether such payments are taken into account or not taken into account for income tax purposes). There is also a positive arbitration practice in the considered case (see, for example, decreesFAS SZO dated 04.02.05 No. A26-8327 / 04-21, dated 07.11.05No. А05-7210/05-33). A taxpayer who has made a decision to replace part of the vacation exceeding 28 calendar days with monetary compensation is entitled to take into account the specified payment in labor costs in accordance with paragraph 8 of Art. 255 Tax Code of the Russian Federation. At the same time, there is no need to accrue UST for this payment.

Let's say a few words about contributions for compulsory insurance against industrial accidents: they are not charged on the amount of compensation for unused vacation ( item 1 of the List).

income tax

When calculating corporate income tax, the amount of monetary compensation for unused basic leave not related to dismissal, paid in accordance with labor legislation, is accepted as a reduction in the tax base. The basis is paragraph 8 of Art. 255 Tax Code of the Russian Federation(cm., letters of the Ministry of Finance of the Russian Federationdated 16.01.06 No. 03-03-04/1/24, Federal Tax Service for Moscow dated 16.08.05 No. 20-08/58249). Wherein, if the employer and employees have reached an agreement to pay monetary compensation for all days of unused vacations, then the unused vacations are combined, including for those periods when the Labor Code of the Russian Federation was in force, which did not allow such compensation, except when the employee was dismissed.

With regard to monetary compensation in return for additionally provided under a collective vacation agreement (that is, by own initiative employer), then such expenses are not deductible for tax purposes. This point of view is presented in particular in Letter of the Ministry of Finance of the Russian Federation of September 18, 2005 No. 03-03-04/1/284.

It should be noted that not all experts agree with it. The fact is that the Ministry of Finance, referring to paragraph 24 of Art. 270 Tax Code of the Russian Federation, equated the cost of compensation to the cost of vacation pay. But in the Tax Code of the Russian Federation these concepts are separated: the amount of compensation for unused vacation is included in the cost of wages on the basis of paragraph 8 of Art. 255 Tax Code of the Russian Federation, and vacation pay - according to paragraph 7 of Art. 255 Tax Code of the Russian Federation. At least therefore between them it is impossible to put an equal sign. At the same time in Art. 270 Tax Code of the Russian Federation it refers only to the cost of additional vacation pay (and not compensation for unused vacation).

From the foregoing, we can conclude that the Tax Code of the Russian Federation does not prohibit taking into account the costs of paying compensation in return for additional holidays when calculating income tax (regardless of whether such a holiday is provided for by labor legislation or collective and (or) labor contracts). It is clear that such a point of view is unlikely to be accepted by the regulatory authorities, so you will most likely have to defend your case in court.

There are categories of workers who, in accordance with the Labor Code and other federal laws extended basic leave is granted, but they are not considered within the scope of this article.

Regulation on the features of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation of April 11, 2003 No. 213.

A collective agreement may establish a different settlement period for paying compensation for unused vacation (for example, 6 months, a year), if this does not worsen the situation of employees (Article 139 of the Labor Code of the Russian Federation).

Upon dismissal, the employee must receive compensation for unused vacation. There are two cases

The first is instead of a vacation that is more than 28 calendar days (TC, article No. 126), the second is the dismissal of the employee himself (TC, article No. 127). This article provides detailed description procedures for calculating monetary compensation in 2016 for unused vacation due to the dismissal of an employee.

Who can exercise the right to receive a compensation amount for unused vacation (upon dismissal) in 2016?

According to the Rules on regular and additional vacations (clause No. 28), which were approved by order No. 169 of the USSR Tax Code of April 30, 1930, the procedure for paying compensation amounts for an unused vacation period has its own characteristics.

So, each employee has the right to use the annual paid vacation period after six months worked with a permanent employer. It would seem that an employee, upon dismissal from this place of work, where he worked for less than six months, loses such a right to receive monetary compensation for unused vacation. But there is nothing specifically about this in the official legislation of our state. Paragraph No. 35 of the Vacation Rules contains the following data: a certain number of working days (up to half a month) is excluded from the calculation of the length of service, which gives the right to use this compensation amount. An employee who has worked at a permanent place for more than half a month and leaves this job has every right to receive compensatory cash payments for unused vacation days, which is confirmed by letter No. 1920-6 of Rostrud dated 06/08/2007.

The due payout will be:

Employees who have never been on vacation during the entire period of work in the company, despite the reason for the dismissal. In this case, the time of all holidays will be calculated (Article 127 of the Labor Code of the Russian Federation).
Specialists who were forced not to take vacation for the last year (Article 127 of the Labor Code of the Russian Federation). Then compensation is due only for 1 vacation. Also do not look at the reason for dismissal.
Employees who wrote a letter of resignation of their own free will did not use their right to vacation time. Unused vacation is also taken into account (Article 127 of the Labor Code of the Russian Federation).
Employees whose employment contracts are ending. In this case, vacation days are provided with subsequent dismissal. The last working day in the company will be considered the last day of vacation. If you do not take advantage of this offer, you can claim compensation, but then you will have to work for a certain period in the company.
Specialists who are transferred to work in another position in the same company. Note that this transfer is best done with writing a letter of resignation and formalizing the departure of a certain person from this position, as well as accepting him for another position. In this case, you can also claim monetary compensation for unused vacation.
Employees of enterprises that are being liquidated. Under such circumstances, they are still obliged to pay you compensation for not giving you the opportunity to rest during 2015. Remember: it doesn’t matter if the company has funds or not, you can prove your right through the court. Then the organization can be forced to pay moral damages for the damage caused to your health. When closing a company, the payment procedure is the same.
Employees who have decided to lay off. Don't have to worry about lost place work. You must get together and demand from the leadership due compensation. And you should take into account all the time that you could spend on vacation.
Specialists who have worked part-time and quit can also count on a refund for an unspent holiday (Article 93 of the Labor Code of the Russian Federation).
Employees who have entered into a short-term, seasonal or fixed-term employment contract for a period of up to 2 months may also require compensation, referring to Article 291 of the Labor Code of the Russian Federation. The payment is calculated based on the fact that for 1 month of work, the employee can rest 2 days. Thus, the employee can rest for 4 days. They are also paid for.
Employees who rested for more than 28 days (Article 126 of the Labor Code of the Russian Federation).

Who, upon dismissal, cannot use monetary compensation for unused vacation in 2016?

Certain categories of employees cannot exercise the right to receive monetary compensation for unused vacation days upon their dismissal from permanent place work. These include:

Those who have worked less than half a month (for example, an employee was hired on April 25, 2015, and on May 1, 2015 he leaves in accordance with the agreement of the parties to the employment contract - Labor Code, Article No. 78).
Contractors who work on the basis of concluded civil law contracts - Labor Code, Article No. 11.

There are categories of citizens who are not supposed to refund funds (Articles 122, 126 of the Labor Code of the Russian Federation).

The employer must send to a well-deserved rest:

pregnant women. Even despite the fact that they will go or have already gone on maternity leave.
Parents who have adopted a child less than 3 months old.
Employees of the company whose age is less than 18 years.
Specialists who work in an enterprise that is harmful or dangerous to health and life.

In addition, no leave is granted and no monetary compensation is paid to employees who were fired due to theft, damage to property, or other illegal actions against the company/employer.

Before making a calculation, you must write a statement.

Example:

And the employer is required to sign the corresponding order.

Example:

We calculate the amount of cash compensation payments for unused vacation upon dismissal of an employee in 2016.

The main feature of calculating the amount of cash compensation payments due to the worker in the event of his dismissal for unused vacation days is the accounting for additional vacations (plus the main ones not provided). Such additional holidays are provided for by law not for all categories of employees, but for those who:

Works with harmful and (or) dangerous conditions - Labor Code, article No. 117.
Works in the regions of the Far North, that is, in difficult climatic conditions - Labor Code, articles No. 321 (part 5) and No. 302, as well as the corresponding Law of the Russian Federation No. 4520-1 of February 19, 1993, article No. 14.
Suffered in the accident at the Chernobyl NPP - Law of the Russian Federation No. 1244-1 of 15.05.91, articles No. 14, No. 18-20.
Works in irregular working hours - Labor Code, Article No. 119.
Is a sports coach or a professional athlete - TC, Article No. 348.10, etc.

Any organization can provide its employee with additional vacation days that are used in addition to the established legislative system our state of holidays, according to labor or collective agreement- Labor Code, article No. 116, part 2.

We calculate the number of days for which cash compensation should be paid. The norms according to which calculations are carried out are prescribed in several officially adopted documents:
TC, articles No. 114-115, No. 121;
- Rules on holidays, paragraphs No. 28 and No. 35.
According to them, it is necessary to analyze the entire vacation history of a particular leaving worker from a given employer and calculate the difference between the standard number of days of the annual paid vacation period and the number of days used by him in fact.
Calculation of work experience for a paid vacation period.
The standard number of vacation days that are provided annually is 28. This means that monthly vacations are: 28 vacation days / 12 months = 2.33 days. But when calculating vacation days subject to compensation payments, the working period of the year is taken into account, and not the calendar year. The annual working period for each employee is individual - it is 12 months from the day when the employee was officially employed in this company (for example, the worker began his duties on April 12, 2015, then his annual working period will end on April 11, 2016). According to article No. 121 of the Labor Code of our state, the following should be excluded from this working period:
Days when he was absent from the workplace without a good reason - Labor Code, article No. 76 (in a state of intoxication, without passing a mandatory medical examination, etc.);
-
vacation time spent caring for a child under three years of age.
Be sure to take into account the following time periods in the employee's vacation experience (TC, article No. 121):
Actual days worked;
-
preservation of the workplace during the non-working period;
- forced absence from illegal dismissal employee (this includes removal from duties with subsequent reinstatement at the workplace);
- suspension from work due to the lack of a mandatory medical examination through no fault of the worker;
- vacation days without pay and provided to the worker by the employer at his request (up to 14 calendar days throughout the entire working annual period).

Work experience for calculating compensation payments for unused vacation.

In the event that an employee for a total work time worked for more than 11 months, then at the time of dismissal he is entitled to monetary compensation for the full 28 calendar days of vacation. When the time worked is less than 11 months, then the unused vacation days must be calculated according to a special formula: in proportion to the time worked by the resigning employee (Vacation Rules, Article No. 28). Let's consider some examples of such calculations.

Example 1 - an employee of an LLC was hired on 04/20/2012, and on 11/12/2015 he decided to quit, while he has unpaid leave for family reasons - from 12/10/2013 to 12/31/2013.

We analyze the vacation history of a resigning employee

Annual working period		Unpaid holiday periods			Duration working annual period
Start	Ending	Start	Ending	Number of days	Months	days
20.04.12	19.04.13				12	0
20.04.13	27.04.14	10.12.13	31.12.13	22	12	0
28.04.14	27.04.15				12	0
28.04.15	26.11.15				6	29

Since in the example the number of unpaid vacation days is more than 14, the end date of this working annual period has moved 8 days (22-14=8). Accordingly, there have been changes in the periodization of subsequent working periods. The end of the last working period is set taking into account the mandatory working period of two weeks - 11/26/15, and the entire duration of the last year will be 6 months 29 days. Thus, the number of vacation days for compensation payments is determined in proportion to the number of full months of the last working period. Nuances that need to be taken into account:

- surpluses are excluded from the calculations, which make up less than half a month;
- surpluses of more than half a month are rounded up to the full (Vacation Rules, clause No. 35);
- no rounding of days to an integer is provided (although this may be provided for by local regulations, such rounding will always be in favor of the leaving employee).

V this example compensation must be provided for the unused holiday period for 7 full months (rounded 6 months 29 days). The number of compensated days in this case will be: 28/12x7=16.33. When rounded in favor of the employee, we get 17 days.

Calculations of the average earnings required to calculate compensation for unused vacation (as amended in 2016).

According to articles No. 114 and No. 139 (part 4) of the Labor Code, calculations of compensation payments for unused vacation days are carried out taking into account the average earnings of a retiring worker. The procedure for such a settlement procedure is prescribed in the Regulation on the peculiarities of the procedure for calculating the average salary (Decree of the Government of Russia No. 922 of December 24, 2007). Let's consider it in more detail:

Step 1. Determine the duration of the billing period for calculating average earnings

Step 2. determine the amount of payments taken into account

Step 3. determine the average daily earnings of an employee

Step 4. We calculate the amount of compensation for unused vacation

The aforementioned Regulation on average earnings (clause No. 2, paragraph 2) stipulates that the billing period for calculating the compensation amount for unused vacation is the last 12 months that go before the month when the worker was fired.

To calculate the average daily earnings, you must:

Option one

To do this, sum up the monthly payments that you received for the year, and then divide the amount received by 12 (months) and 29.3 - the average monthly number of calendar days (Article 139 of the Labor Code of the Russian Federation).

For instance: Your monthly salary is 20 thousand rubles. Multiply this number by 12 months. Your annual salary will be 240 thousand rubles. We calculate the average earnings: 240: 12: 29.3 = 0.682 rubles.

It happens that during a certain period you are paid different monthly wages. Therefore, carefully consider the annual salary.

For instance: in the first half of the year you were paid for work in the amount of 30 thousand rubles a month, in the second half of the year - 35 thousand rubles each. Then the actual salary will be equal to: 30 x 6 + 35 x 6 = 390 thousand rubles. In this case, the average earnings will also change: 390: 12: 29.3 = 1.109 rubles.

Option two

For those workers whose work began to be paid daily, without monthly wages.

Here's an example: Citizen Repkin worked at the enterprise for 17 days. Every day he was paid 600 rubles. As a result, his total monthly salary was: 600 x 17 = 10,200 rubles. This amount is divided by 29.3 and receive the average earnings. In our example, it is: 10200: 29.3 = 348 rubles.

Here is what the documentation calculation will look like:

Calculation of the number of days of unused vacation for compensation upon dismissal

There is a scheme by which you can calculate the time / days of unused rest.

There she is:

Here's an example: citizen Svetlakov decided to quit and wrote a statement after working in the company for 7 months. The employer had to allocate 28 vacation days. So the number of days that Svetlakov can spend on vacation will be 16. According to this scheme, we calculated: 28: 12 x 7 = 16.

If Svetlakov had worked in the company for 7 months and 11 days, he would have rested for the same amount of time. The number of vacation days allowed would not have been calculated differently. For 1 month worked, you have the right, like Svetlakov, to rest 2.33 days. As a rule, this number is rounded up to 2. It is calculated according to the letter of Rostrud dated October 31, 2008 No. 5921-TZ.

Thus, for 11 days worked, you will not receive additional rest. As a rule, these days are reduced to zero - rounded up to the full 7th month.

Another option- Svetlakov worked 7 months and 26 days. The head or accountant of the company has the right to count the period of unworked time for a month. So the number of months that Svetlakov has worked will not be 7, but 8. And the number of vacation, unused days will be 18. Substituting the values into the scheme, we get: 28: 12 x 8 = 18.

So, now, by substituting the number of days counted into the original formula, you will find out what the amount of your compensation will be.

If the resigning employee has worked less than the required 12 months, then the period for the necessary calculations will begin from his first working day and until the last day of the month when the dismissal occurred. In the absence of actually worked days or accrued wages and before the billing period, the days worked, respectively, in the month when the employee quit - Regulations on average earnings, paragraph No. 7 will be taken into account.

The following must be excluded from the calculation period:

periods of receiving average earnings in accordance with the laws (for example, travel periods);
periods of illness (this includes receiving benefits for pregnancy and childbirth);
vacation pay without pay.

With this calculation procedure, the following accruals are taken into account (Regulations on average earnings, paragraph No. 2):

wage;
compensatory cash payments that are directly related to the conditions and modes of work (for example, surcharges for harmful conditions, night, weekends and the like);
payments established in accordance with the district regulation of payment - coefficients and percentages of allowances;
allowances (also surcharges) to tariffs and salaries (for example, for length of service, etc.).

At the same time, it is impossible to take into account payments that have a social orientation and their other types that cannot be directly related to wages – material aid, the cost of travel and meals, utilities, etc. (Regulations on average earnings, paragraph No. 3).

According to paragraph No. 9 (paragraph 2) of the Regulation on average earnings, when calculating compensation payments for an unused vacation period, the average daily earnings are taken into account. Therefore, there is a connection with the full or incomplete hours worked of the billing period. Let's consider certain cases.

Case number 1: the worker has fully worked out the billing period. In this option, the calculation of average earnings will be as follows: the amount of actually accrued wages for this period is divided by 12 months and the average monthly number of calendar days, which corresponds to 29.3 (TC, article No. 139, part 4 and Regulation on average earnings, paragraph No. 10 , paragraph 10).

Case number 2: the worker's billing period has not been fully worked out. For a variant of such a calculation of the average daily wage, it is customary to use the formula prescribed in the Regulation on average earnings in paragraph No. 10 (paragraphs 2 and 3). The amount of payments taken into account is divided by 29.3, multiplied by the number of full months according to the calendar, plus the number of calendar days that falls on the hours worked for not fully worked calendar months.

With these calculations, it is also necessary to calculate the number of calendar days in an incomplete month: 29.3 is divided by the number of days in a month according to the calendar, multiplied by the number of days according to the calendar for an incomplete month worked - Regulation on average earnings, paragraph No. 10, paragraph 3.

Also, the Regulation on average earnings (clause No. 9) provides for the calculation of the amount of compensation payment to a resigning employee for unused vacation days: the average daily earnings are multiplied by the number of unused vacation days.

We continue the calculations on the previously given example: the average daily earnings of a resigning employee is 718 rubles 18 kopecks, the number of compensated vacation days is 22. This means: 718.18x22 \u003d 15 thousand 799 rubles 96 kopecks.

It should be remembered: these compensation payments must be issued to the retiring employee on the day of his dismissal - Labor Code, Article No. 140, Part 1. Otherwise, the employer also pays the delay in this payment in the amount of 1/300 of the refinancing rate (for each overdue day) - Labor Code, article number 236.

Features of accounting in 2016 when paying compensation funds for unused vacation days

PBU 10/99 (paragraph No. 8) states that compensation payments to a retiring employee for unused vacation days should be included in expenses as ordinary activities, that is, in labor costs. The accrued amount of compensation is reflected in the debit of cost accounting accounts 20 and the credit of account 70. At the same time, the payment of these funds is in the debit of account 79 in correspondence with the credit of accounts 50, 51.

Payments and taxation of compensation upon dismissal

The amount of money must be paid on the last working day, subject to dismissal.

For instance: citizen Borovikova did not want to waste vacation time and asked the accountant to issue a refund, while the head accepted her resignation. The accountant, having discussed these circumstances, offered Borovikova to leave and work for 1 day - July 26, on that day she should be paid not only compensation, but also other payments. In the event that citizen Borovikova had not been paid the due funds on the scheduled day, then the deadline for the employer for payments is July 27 (Article 140 of the Labor Code of the Russian Federation).

If the compensation does not suit you, you can tell the employer about it. In this case, the employee must be paid an amount that suits both parties.

for instance, compensation is 3 thousand rubles, and you are paid 2.5. Agree with what is, get the money, but apply to the accounting department for recalculation. After calculating everything again, you will have to pay a surcharge.

Note that compensation is taxable. According to article Art. 223 of the Tax Code of the Russian Federation, the tax deduction is carried out from the total, full amount.

13% - tax percentage on the income of individuals.
Contributions to the Pension Fund of the Russian Federation.
A certain contribution to the Compulsory Medical Insurance Fund.
Some amount to the Social Security Fund.

When calculating the final cost, do not forget about the tax nuance.

Based on materials: taxpravo.ru, pravo812.ru