Is it possible to receive compensation for additional leave? Cash compensation for additional leave

Every officially employed citizen has a number of rights and freedoms that are protected by labor legislation. In particular, this concerns the right to a well-deserved rest or its compensation in monetary terms.

Right to compensation

According to labor legislation, replacing vacation with monetary compensation is possible if the employee voluntarily consents to this. For example, in 2016, an employee did not take his allotted vacation or part of it, thereby transferring it to 2017.

Not every employer can provide an employee with more than 28 calendar days of rest per year, so the remainder is usually compensated in cash. In fact, the unspent part of the vacation is replaced by additional payments. Article 126 of the Labor Code implies that monetary compensation is due only for that part of the vacation that exceeds the 28 calendar days established by law. For example, workers in the Far North are additionally entitled to 24 calendar days of rest. It is their employer who can replace cash payment, based on the average wages.

Compensation upon dismissal

Labor legislation in Article 127 clearly states that monetary compensation for unused vacation must be paid by the employer to the employee upon dismissal. The final payment includes payments for time worked, bonuses due and additional funds, payments for vacation that was not used. The employee's right remains vacation followed by dismissal. For example, before leaving workplace, the citizen has the right to receive all the rest days due, and not financial compensation. The work experience during the vacation period is not interrupted, and the employee retains his job. It is impossible to fire him during this period of time. An employee has the right to change his mind about resigning at will by writing a corresponding statement no less than 14 calendar days before the end of the employment contract.

Who has a vacation of more than 28 calendar days

Vacation of civil servants

According to the law, civil servants have the right to additional leave for length of service and irregular working hours. Rest days for length of service are accrued depending on the employee’s length of service. Read more in this

In addition to workers in the Far North, there are categories of workers who are entitled to rest for more than 28 calendar days. These categories have the right to replace vacation with cash compensation in 2019 at their own request. Such specialists are:

1. teaching staff;
2. medical workers;
3. employees with disabilities;
4. scientific workers of higher educational institutions;
5. civil servants of the state civil service;
6. workers performing research work.

Each employee in this area has the right to rest 28 calendar days a year at the expense of the employer, and for the remaining days to receive compensation in cash equivalent. The employer, in turn, has the right to refuse payment, insisting on good rest employee.

How to get compensation

Since the employer has the right to refuse to replace annual paid leave with monetary compensation, the employee must know exactly how to receive the funds due to him. First of all, you need to write an application addressed to the manager, which indicates the period of additional paid leave, which should be replaced by a financial payment. The employer is obliged to consider the application within three working days, and then issue an appropriate order.

Who is not entitled to compensation?

Employees employed in complex, harmful and dangerous industries and having vacation of more than 28 calendar days do not have the right to replace additional days material payment. First of all, this is due to working conditions, which are difficult and harmful to health. That is why the employer has the right to refuse to provide payments for legally. As practice shows, partial compensation is paid to employees engaged in hazardous work, but in total they do not exceed seven calendar days of vacation.

How and when compensation for unused vacation is paid - see the video below:

Employees who are under 18 years of age at the time of their vacation cannot demand that their vacation be replaced with money. Article 126 of the Labor Code prohibits minors from receiving compensation in lieu of annual paid rest. The same rule applies to pregnant women going on maternity leave and employer-paid leave.

Registration of compensation

After receiving, reviewing and signing the employee’s application, the employer is obliged to issue an order for compensation for unused vacation according to the established model. The order includes a description of the period that must be replaced by a material payment, exact dates are stated in the text of the order. In addition, the deadline by which payments must be accrued in full is indicated.

How is the amount calculated?

For unused vacation, compensation is calculated based on the employee’s average salary. Total annual salary divided by 12 calendar months, then divided by the average number of days in one month. The amount received is the average daily wages, which is the basis for calculating compensation for unused vacation. The number of days not taken off is multiplied by the average daily wage, where the result will be the amount of payment.

You can ask a lawyer any questions you have in the comments below.

The fact that when an employee is dismissed for unspent vacation days, he is entitled to monetary compensation is probably known to every accountant. Is it possible to pay compensation to a working employee who did not take all the vacation days allotted for the year? Article 126 of the Labor Code of the Russian Federation provides such an opportunity, but in strictly limited cases. In addition, for you as an employer, replacing vacation with compensation for a working employee is a right, not an obligation. That is, if you wish, you can refuse to pay the employee money instead of vacation. And if you still agree to such a replacement, read the article for details on how to arrange it correctly.

Note.Replacing vacation with monetary compensation is the employer’s right, not his obligation.

Who should not replace vacation with monetary compensation?

The employee asks you to replace the vacation with monetary compensation. And before you grant his request, you should make sure whether the employee is one of the people for whom you cannot replace vacation with money. The list of such persons is provided for in Part 3 of Article 126 of the Tax Code of the Russian Federation. These include:

- pregnant women;

— workers under the age of 18;

— workers exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant (see also letter of the Ministry of Labor of Russia dated March 26, 2014 N 13-7/B-234);

— workers engaged in work with harmful and (or) dangerous working conditions. There is, however, an exception here.

Thus, you can replace with monetary compensation a part of the annual additional paid leave for Chernobyl victims that exceeds its minimum duration - 7 calendar days (Parts 2 and 4 of Article 117 of the Labor Code of the Russian Federation).

Accordingly, if your employee does not fall into any of the specified categories of persons, then you can replace his vacation with monetary compensation.

How many vacation days can be replaced

The maximum number of vacation days that can be replaced by compensation is not established by law. However, you also do not have the right to replace the employee’s entire vacation with monetary compensation.

The provisions of Part 1 of Article 126 of the Labor Code of the Russian Federation allow compensation to be paid only for that part of the vacation that exceeds 28 calendar days.

Consequently, your employees can count on a replacement only if you provide them with extended basic or additional leave (Articles 115 and 116 of the Labor Code of the Russian Federation). In the table on p. 28 we have listed the categories of employees who are entitled by law to extended basic and additional leave.

List of employees who are required to be granted extended basic or additional leave

Category of workers	Grounds for granting leave	Minimum duration of leave
Extended main leave
Workers under 18 years of age	Art. 267 Labor Code of the Russian Federation	31 calendar days
Working disabled people (regardless of disability group)	Art. 23 Federal Law dated November 24, 1995 N 181-FZ	30 calendar days
Additional leave
Workers engaged in work with harmful and (or) dangerous working conditions	Art. 117 Labor Code of the Russian Federation	7 calendar days
Employees with a special nature of work	Art. 118 Labor Code of the Russian Federation	The period is determined by regulations of the Government of the Russian Federation
Workers with irregular working hours	Art. 119 Labor Code of the Russian Federation	3 calendar days
Employees working in the Far North (including part-time)	Art. 321 Labor Code of the Russian Federation	24 calendar days (16 calendar days for areas equated to regions of the Far North)
Workers exposed to radiation as a result of nuclear tests at the Semipalatinsk test site	Clause 15 Art. 2 of the Federal Law of January 10, 2002 N 2-FZ	14 calendar days
Workers exposed to radiation due to the Chernobyl disaster	Clause 5 Art. 14 Law of the Russian Federation dated May 15, 1991 N 1244-1	14 calendar days

But even if your employees do not fall under the specified list, you can set additional leave for them yourself (Part 2 of Article 116 of the Labor Code of the Russian Federation). In this case, be sure to write in collective agreement or other local regulations, the procedure and conditions for granting such leave.

Note.The employer has the right, at its discretion, to provide employees with additional leave.

If in one working year the employee did not take part of the vacation of 28 calendar days and transferred them to next year, he will not be able to replace these days with compensation. Can only be replaced in cash vacation days exceeding 28 calendar days of main vacation each year.

Example 1. M.E. Sobolev has been working at AvtoLombard LLC since May 14, 2012. According to the employment contract, he has the right to paid leave of 28 calendar days for each working year. In the first working year (from 05/14/2012 to 05/13/2013) he used 21 calendar days of vacation. In the second working year (from 05/14/2013 to 05/13/2014) - 26 calendar days. For two working years, out of 56 calendar days (28 calendar days + 28 calendar days), he used only 47 days. 9 calendar days remain unused. Can he replace these unused days with monetary compensation? No, in this case the employee does not have the right to replace part of the vacation with monetary compensation. Since the duration of his annual paid leave is only 28 calendar days. And only days exceeding the specified limit for each year of operation are subject to replacement.

How to replace vacation with cash compensation

To replace part of your vacation with monetary compensation, you need:

— receive a statement from the employee with a corresponding request;

- issue an order;

— make an entry about replacing vacation with compensation in the employee’s personal card;

— enter information about vacation replacement into the vacation schedule.

Let's look at these steps in more detail.

Step 1. Employee application. Replacement of vacation with monetary compensation is carried out at the request of the employee, which he reflects in his application. It should be written to the head of the company ( individual entrepreneur). The law does not establish the form of such an application, so the employee can draw it up in any form. A sample employee application to replace vacation with monetary compensation is presented above.

to CEO

LLC "AvtoLombard"

Efimov P.S.

Statement

In accordance with Article 126 of the Labor Code of the Russian Federation, I ask you to replace with monetary compensation part of the additional paid leave for the period from August 1, 2013 to July 31, 2014 in the amount of 4 (four) calendar days.

Date: 07/28/2014

Step 2. Employer's order. If you agree to replace part of the employee’s vacation with monetary compensation, you must issue an appropriate order.

There is also no unified form for such an order. Therefore, compose it in any form. Indicate in it the full name and position of the employee, the number of days of the billing period and vacation to be replaced by monetary compensation. Also reflect the basis for issuing this order - details of the employee’s application. A sample of an order to replace part of the vacation with monetary compensation is presented below. Be sure to familiarize the employee with the order and sign it.

Limited Liability Company "AvtoLombard"

Order

On replacing part of the vacation with monetary compensation

In accordance with Article 126 of the Labor Code of the Russian Federation

I order:

Reception department manager O.V. Simonova to replace with monetary compensation part of the additional paid leave granted for the period of work from August 1, 2013 to July 31, 2014, exceeding 28 calendar days, in the amount of 4 (four) calendar days.

Reason: statement by O.V. Simonova from 07/28/2014

CEO Efimov P.S. Efimov

I have read the order:

Manager Simonova O.V. Simonova

29.07.2014

Step 3. Employee’s personal card. After completing the order, information about replacing part of the paid leave with monetary compensation must be reflected in the employee’s personal card. This information is reflected in section VIII “Vacation”. A fragment of filling out an employee’s personal card is presented above.

Employee personal card (fragment)

Type of leave (annual, educational, without pay, etc.)	Work period		Number of calendar days of vacation	date		Base
	With	By		started	graduation
1	2	3	4	5	6	7
Annual basic paid	01.08.2013	31.07.2014	28	01.04.2014	28.04.2013	Order dated 08/07/2013 N 15-dated
Additional paid	01.08.2013	31.07.2014	4	Replacing vacation	monetary compensation	Order dated June 30, 2014 N 136-ls

Step 4. Vacation schedule. You should also reflect information about replacing part of the vacation with monetary compensation in the vacation schedule. To do this, make an entry in column 10 “Note”. Be sure to indicate the number of vacation days to be replaced and the details of the order. The entry in column 10 of the vacation schedule may be as follows: “Part of the additional paid leave in the amount of 4 (four) calendar days was replaced by monetary compensation based on order No. 136-ls dated July 29, 2014.”

How to calculate compensation

To determine the amount of monetary compensation to be paid to the employee, you need to multiply the average daily earnings by the number of days replaced by compensation.

Note.The amount of monetary compensation paid in lieu of vacation is calculated based on the employee’s average daily earnings.

The average daily earnings in this case are calculated according to the rules for calculating vacation pay. They are established by Article 139 of the Labor Code of the Russian Federation and clause 10 of the Regulations on the specifics of the procedure for calculating average wages (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

So, if the employee worked the entire billing period, you should divide the actual amount of the employee’s salary for this billing period by 12 and by 29.3 (the average monthly number of calendar days).

If one or more months of the billing period are not fully worked out or there were excluded periods, then the average daily earnings are calculated as follows. First, determine the number of calendar days in fully worked calendar months:

KDMP = KMP x 29.3,

where KDMP is the number of calendar days in fully worked months of the billing period;

KMP - number of fully worked months;

29.3 is the average monthly number of calendar days.

KDMN = 29.3: KKDMN x CODE,

where KDMN is the number of calendar days in a month that is not fully worked;

KKDMN - the number of calendar days of the month that is not fully worked;

CODE - the number of calendar days worked in a given month.

If there are several months that are not fully worked, then the number of calendar days must be determined for each of them. And then add up the results.

Then calculate the total number of calendar days taken into account when determining average earnings:

KKD = KDMP + KDMN,

where KKD is the number of calendar days taken into account when calculating average earnings.

Finally, determine your average daily earnings:

NW = NE: KKD,

where SZ is the average daily earnings;

SV - the amount of payments accrued to the employee in the billing period.

Example 2. An employee of AvtoLombard LLC, O.V. According to the employment contract, Simonova is entitled to additional leave of 4 calendar days. She appealed to the employer with a request to replace this part of the vacation with monetary compensation. Billing period— from August 1, 2013 to July 31, 2014. From April 1 to April 28, 2014 O.V. Simonova was on regular vacation for 28 calendar days. And in January 2014, the employee was sick for 10 days. The remaining months of the billing period have been fully worked out.

Over the last 12 calendar months, payments in favor of the employee amounted to 420,500 rubles, of which vacation pay was 29,800 rubles. and payments for a certificate of incapacity for work - 9200 rubles. We will calculate the amount of compensation that the employee is entitled to.

First, we determine the number of calendar days in fully worked months. It is 234 days. (8 months x 29.3 days). Now let's calculate the number of days in months not fully worked. For January 2014 it is equal to 19.85 days. (29.3 days: 31 days x 21 days), for April 2014 - 1.95 days. (29.3 days: 30 days x 2 days). The total number of days in months not fully worked was 21.8 days. (19.85 days + 1.95 days).

The number of calendar days taken into account when calculating average earnings is 255.8 days. (234 days + 21.8 days). The payments taken into account do not include average earnings maintained during vacation and temporary disability benefits. Therefore, vacation pay must be calculated based on RUB 381,500. (RUB 420,500 - RUB 29,800 - RUB 9,200). The average daily earnings for calculating compensation will be 1,491.4 rubles. (RUB 381,500: 255.8 days). The amount of compensation to be paid to O.V. Simonova, will be 5965.6 rubles. (RUB 1,264.04 x 4 days).

Please note that labor legislation does not define the period within which you must pay compensation to the employee in lieu of vacation. But we recommend doing this on the next day established for payment of wages.

Note. FAQ

Is it possible to replace it with monetary compensation? study leave?

No. Labor legislation allows only part of the annual paid leave to be replaced with monetary compensation (Articles 126 and 127 of the Labor Code of the Russian Federation). And your employee’s study leave is not related to annual paid leave. It is considered additional targeted leave related to training (Articles 173-176 of the Labor Code of the Russian Federation).

What will happen to us if we replace an employee’s vacation not exceeding 28 calendar days with money?

In this case, you may be held accountable under Article 5.27 of the Code of Administrative Offenses of the Russian Federation for violating labor laws. The head of the company faces a fine of 1,000 to 5,000 rubles. For a repeated violation, he may be disqualified for a period of one to three years. And an organization can be fined in the amount of 30,000 to 50,000 rubles, and an entrepreneur - from 1,000 to 5,000 rubles. Instead of a fine, the organization and businessman may face suspension of activities for up to 90 days. True, this violation can only be detected if the labor inspectorate comes to you with an inspection.

What taxes and contributions should be charged on compensation paid?

By general rule compensation paid in lieu of leave is the employee’s income. It is not mentioned in the list of payments not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation). Accordingly, from its amount you need to calculate, withhold and transfer personal income tax to the budget. About this - letter of the Federal Tax Service of Russia dated March 13, 2006 N 04-1-03/133. Personal income tax should be paid to the budget on the day you receive money from the bank to pay compensation or on the day it is transferred to the employee’s bank account.

Also, the amount of compensation paid to the employee is subject to contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund. This is directly provided for by subparagraph “and” of paragraph 2 of part 1 of article 9 of the Federal Law of July 24, 2009 N 212-FZ and paragraph 13 of subparagraph 2 of paragraph 1 of article 20.2 of the Federal Law of July 24, 2009 N 125-FZ. This conclusion is also confirmed by the regulatory authorities (letter of the Federal Insurance Service of the Russian Federation dated November 17, 2011 N 14-03-11/08-13985).

An employee does not want to use the entire annual vacation and asks to replace part of the vacation with cash compensation? Don't rush to fulfill his request. First, familiarize yourself with the restrictions established by labor legislation.

From the article you will learn:

Replacing annual paid leave with cash compensation

Often both employees and employers are interested in replacing annual leave or part of it with monetary compensation. But the legality of such actions always raises questions.

So, first, let's decide on the main question: part annual leave the employee may be replaced by monetary compensation. But there are several restrictions here.

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You can replace with money only that part of the annual vacation that exceeds 28 calendar days. This rule is directly established by part 1 of article 126 of the Labor Code of the Russian Federation. The fact is that annual paid vacation is a guarantee provided by labor law. The employee is given time each year during which he can rest and recuperate. Working without vacation has a negative impact on both the employee’s health and the work process. Therefore, in any case, every year the employee must take 28 calendar days off. And all the days of annual rest that are due to him larger size, he can replace it with monetary compensation.

There are categories of employees who are prohibited from replacing vacation with money, even if the employee insists on it. There are also types of leave that cannot be replaced with monetary compensation. We will talk about this in detail below.

Replacement of rest with a cash payment is possible only at the request of the employee

So, replacing vacation with monetary compensation is allowed if the above conditions are met.

Here we especially need to pay attention to the following point. The following situation often arises: an employee does not take annual leave for several years or takes partial vacation days. Accordingly, he accumulates a significant number of unused vacation days. And in such a situation, the question arises: can this accumulated reserve be replaced with money, because the number of unused vacation days often exceeds 28 calendar days.

For example, the duration of an employee’s annual rest is 28 calendar days. The employee has not gone on vacation for three years and has accumulated 84 calendar days of vacation. The employee expressed a desire to replace part of the accumulated days with monetary compensation. Is it possible?

No. In such a situation, compensation for unused vacation cannot be paid. This is explained as follows. An employee may receive monetary compensation for vacation days that exceed 28 calendar days annually. In this situation, the employee is entitled to 28 calendar days of rest for each year and he must use them in kind, that is, as a rest from work. Labor legislation does not allow replacing this accrued minimum vacation pay with monetary compensation.

Accordingly, the question arises: when can vacation be replaced with monetary compensation? This can be done in a situation where the duration of the annual vacation exceeds 28 calendar days.

Let's give an example. The duration of the employee's main annual leave is 28 calendar days. In addition, the employee is entitled to additional leave of 5 calendar days for working under irregular working hours. Accordingly, the total duration annual leave, which will consist of the days of the main and additional leave, will be 33 calendar days. In this situation, the employee may ask to replace 5 calendar days of vacation with monetary compensation, that is, the number of days that exceed 28 calendar days.

Please pay attention! Leave must be provided to employees every year. In exceptional situations related to the production process, the annual holiday may be postponed to the next year. But in any case, the employee must use this vacation no later than 12 months after the end of the working year for which the vacation was granted.

Labor legislation establishes a direct ban on failure to provide leave for two consecutive years. For violation of this rule, the employer may be held administratively liable on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Prohibition on replacing vacation with monetary compensation

Labor legislation directly lists the categories of employees who are prohibited from replacing vacation with cash payments. Such employees include:

1. pregnant women;
2. employees who have not yet turned 18 years of age.

For these employees, there is an absolute ban on replacing vacation with monetary compensation. Therefore, no grounds, including requests from the employee himself, can serve as a legal reason for paying money instead of unused annual vacation. These categories of employees are paid compensation for unused vacation only upon dismissal.

Is it possible to replace additional leave with monetary compensation?

Also another very common question: is it possible to replace additional leave with monetary compensation. The answer to this question will depend on the category of additional leave.

So, if additional leave is granted for work in hazardous or hazardous conditions labor, there is a special rule established by part 7 of article 117 of the Labor Code of the Russian Federation. Such leave can be replaced with money, only in part exceeding 7 calendar days.

Please pay attention! The minimum duration of leave for work in harmful or dangerous working conditions is 7 calendar days. At the same time, a longer duration of such additional leave can be provided both at the organizational level, for example, in a collective agreement, and by regulation, for example, an industry agreement.

And in that case. if the duration of additional leave exceeds 7 calendar days. Days of such excess may, at the request of the employee, be replaced by monetary compensation.

Example.

The duration of an employee's annual basic leave is 28 calendar days. In this case, the employee is granted additional leave for work in hazardous conditions, lasting 14 calendar days. In this situation, 7 calendar days of additional leave at the request of the employee can be replaced by monetary compensation.

Thus, the possibility of replacing additional leave granted for working in hazardous working conditions with monetary compensation will depend on the duration of such rest.

At the same time, additional leave may be granted for other reasons, for example, for working under irregular working hours. There are no prohibitions or restrictions regarding the replacement of these days of rest with monetary compensation. This type of rest can be entirely replaced by a cash payment at the request of the employee.

Documentation of replacement of vacation with monetary compensation

There are no special rules for documenting the replacement of annual leave with monetary compensation. Meanwhile, such a procedure requires the preparation of a certain set of documents.

First of all, you need to obtain a written application from the employee for such a replacement. The need for an application is explained by the fact that payment of funds in lieu of annual vacation is allowed only at the request of the employee. And the employer must have documentary evidence that there is an employee’s will to receive money instead of rest.

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In conclusion, we note that in the case where the payment of compensation for vacation is not related to the dismissal of the employee, then all the rules described above must be followed. If an employee who has accumulated a sufficient number of unused rest days resigns, he must be paid compensation for all these days.

Requests for monetary compensation for vacations are not uncommon. But neither the mutual consent of the parties to the employment contract in this matter, nor the prevalence or apparent simplicity of the procedure guarantees that every positive decision on this request will be executed within the framework of the law. In this article, we will look at how an order is carried out for employees to replace vacation with monetary compensation and look at two practical examples.

Replacement of vacation with monetary compensation: general provisions

The procedure for vacation compensation is regulated Art. 126, 127 Labor Code of the Russian Federation, on the basis of which it is possible only in two cases:

• upon dismissal;
• for persons whose annual leave exceeds 28 calendar days. It is allowed to reimburse only this difference in money if there is a written application from the employee.

The decision on the possibility and advisability of monetary compensation for part of the vacation is made by the employer, who is guided by production needs. Therefore, it is not at all necessary that the employee’s written request for compensation will be granted.

For whom compensation is not possible?

Art. 126 of the Labor Code of the Russian Federation clearly reflects the categories of workers to whom this procedure is not applicable. It is prohibited to make compensation for unused additional leave:

• persons under the age of 18;
• pregnant women;
• workers whose work is dangerous or harmful.

There is the following exception to the listed restrictions. Persons whose work is harmful or dangerous, in mandatory Additionally, paid leave is provided. Its minimum duration is set at 7 calendar days. The employer can increase the vacation at his own discretion; this must be recorded in the Employment Contract. You cannot compensate with money the very 7 calendar days established by law. But when the additional leave for this category of workers exceeds them, then the difference can be replaced with monetary compensation. To ensure that such actions do not contradict the law, it is important to take into account the need for the employee to apply in writing with a request to provide him with compensation and an additional agreement to the employment contract.

It is impossible to compensate for vacation granted additionally every year in accordance with the Law of the Russian Federation " ABOUT social protection citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant." This limitation is due to the fact that the purpose of the vacation is social support those who suffered as a result of the accident at the Chernobyl nuclear power plant. The employer must provide it regardless of whether such an obligation is recorded in employment contract or not. Payment for this period is made from the budget by social protection authorities.

Is a part-time worker entitled to monetary compensation?

The answer is clear - yes, it is. The ability to compensate unused vacation for a part-time employee is determined by Art. 287 Labor Code of the Russian Federation. A part-time worker can receive compensation on a general basis, regardless of the type of part-time job.

How to correctly determine how many days can be compensated?

Often, an employee does not use his next vacation in the current year, and it is transferred to the next one. Or he uses his vacation partially. This may raise questions for the HR employee when determining the number of days that can be compensated with money without violating current legislation.

Example #1 of compensation calculation

The collective agreement of the enterprise stipulates the provision of technical technical assistance to engineer P.V. Ivanov. 5 calendar days per year as paid additional leave. In 2015, the employee did not use vacation for 2014. In 2016, the engineer was granted vacation of 66 calendar days (33 days each for 2014 and 2015). Ivanov P.V. expressed a desire to receive monetary compensation for part of the vacation.

Art. 126 of the Labor Code of the Russian Federation clearly defines the procedure for compensating vacation in the event of summing it up or transferring it to the next year. You can only compensate for part of the vacation that exceeds 28 days. This means engineer P.V. Ivanov. can write an application for compensation within 10 calendar days (66 days – 28 days for 2014 – 28 days for 2015).

If an employee whose vacation is 28 calendar days has spent only 14 in two years, then the remaining days cannot be compensated. In this case, he must take leave either in full or in parts. This is determined by agreement of the parties.

It happens that throughout the year an employee has breaks in work due to various reasons. It is necessary to clearly distinguish in which cases time away from work is not considered as such when determining length of service. The period for which leave is granted includes:

• actual time worked;
• periods when the employee did not perform his professional duties, but he retained his job in accordance with the law (for example, annual paid leave, holidays and weekends);
• time of forced absences if the employee was illegally dismissed or suspended from work upon his further reinstatement;
• the period when the employee could not begin to perform his professional duties because he did not undergo a medical examination through no fault of his own;
• vacation time without pay, if in total it is no more than 14 calendar days per year.

How to apply for compensation?

Replacing vacation with monetary compensation requires proper documentation, which includes three steps:

Stages	Peculiarities	Base
I –	drawn up in any form, preserving all the required details (No., date, place of issue of the order, full name of the employee, his position, the number of days for which compensation will be made, the period for which leave is granted, the basis). The order must be affixed with the employee’s visa confirming familiarization with it;	employee's written statement
II – entry in personal card	Section VIII must be completed. In gr. 1 it is necessary to note which vacation is compensated, gr. 2, 3 are filled out as usual. In column 4 indicate the number of days covered by compensation. In gr. 5, 6 make the inscription “Replacement of vacation with monetary compensation.”	Order to replace part of the vacation with monetary compensation
III – changes in the vacation schedule	In column 10, it should be noted that part of the vacation is compensated by money and refer to the order details	Order to replace part of the vacation with monetary compensation

Compensation upon dismissal

Compensation unused vacation upon dismissal, they are made in accordance with Art. 127 Labor Code of the Russian Federation. There is no need for it if the employee uses this period for its intended purpose before resigning. Providing leave with subsequent dismissal is permissible only with mutual agreement of the parties and in the presence of a written application from the resigning employee. There is no obligation for the employer to grant the employee's request on this issue.

What compensation will be provided (full or partial) directly depends on how long the dismissed employee worked in this organization. Full compensation is provided for continuous work for:

• 11 months;
• 1 year 11 months, if no leave was provided for the previous year;
• from 5.5 to 11 months, if the employee is fired due to liquidation, reorganization or temporary suspension of the activities of an economic entity, reduction, or enrollment in military service.

In other cases, proportional compensation is provided.

When calculating compensation, the concept of a calendar year is replaced by an individual period for each employee, which is calculated from the moment of his employment. When determining compensation for each month of work, an employee whose vacation is 28 calendar days is entitled to 2.33 days of vacation. For workers in the education and health care sectors whose vacation time is longer than average, unused days are calculated differently.

Example #2 of compensation calculation

The annual paid leave of a teacher is 56 calendar days. He worked 8 months a year.

Calculation of days of compensation upon dismissal of a teacher:

56/12 *8 = 37 days.

If most of the month has been worked, then when determining compensation it is taken as a full month. This means that it is legal to provide compensation even to those who quit six months after employment.

The project is in full swing, deadlines are running out, the team is working to the limit of its capabilities, success is already close, and then... the time comes for another paid vacation for an employee who cannot be replaced within the framework of the project... Is this a familiar situation? Many employers are faced with the fact that vacations come unexpectedly and at the wrong time. And they are ready to go to great lengths to delay the rest of the necessary employees. The first thing that seems obvious is replacing vacation with monetary compensation. And everyone seems to be happy. The work continues, the employee can afford a vacation next time, and now receives a good increase in salary. But is it legal? And are there other ways out? Let's look at the Labor Code.

Can an employee work without vacation?

There are also professions and categories of citizens entitled to extended leave:

• Teachers (teachers).
• Medical workers.
• Athletes and coaching staff.
• Workers of the Far North.

For example, if an employer provides 30 calendar days of vacation annually, you can offer compensation to the employee for 2 of them.

Or, if in production the employee is entitled to standard basic leave and an additional 14 days, of which 7 are legally required for this industry, 7 days can be compensated with money. Please note that if an employee receives more than the minimum amount of vacation this year established by law Due to the transfer of last year's leave, the difference cannot be replaced with compensation.

If compensation is the employee’s initiative, the employer has the right to refuse and send the employee on leave. If the replacement is initiated by the employer, the employee has the right to disagree.

How to document vacation compensation in cash

To correctly compensate for part of the vacation, you need to perform the following steps in order.

• If the replacement is initiated by the employer, you need to draw up a free-form report indicating the reasons why there was a production need to replace part of the leave. It is compiled by the production manager, department head or the employee’s immediate supervisor.
• Next, you need to notify the employee in writing against signature and obtain his consent in writing.
• If an employee requests compensation, he must draw up a written application in free form (sample).
• Next, you need to draw up an order for payment of compensation and familiarize it with the employee against his signature (sample).
• The HR specialist must make a note on the employee’s personal card, and also make clarifications in. In these documents you need to refer to the number of the corresponding order.
• Pay compensation to the employee via cash register or transfer to a bank card.

If the process is completed correctly, the labor inspectorate should not have any comments in the event of an inspection.