Replacement of vacation with monetary compensation. Have you changed your mind about going on vacation? We are writing an application for compensation for unused vacation

How to draw up an order for compensation for unused vacation and how to store it? In the article you will find a sample of filling out an order and can download a ready-made document form.

When an order is required

An order for compensation for unused vacation is issued in order to pay the employee monetary compensation for all unused vacation upon dismissal.

Upon dismissal, an employee who did not use his right to vacation is entitled to monetary compensation for all unused vacations. When calculating compensation associated with the dismissal of an employee, take into account all his annual leave, including additional ones. Moreover, the right to receive compensation does not depend on the circumstances that caused the dismissal. In this case, the basis for calculating monetary compensation is the dismissal order, where the amounts to be paid are fixed.

The basis for calculating compensation for unused vacation is the order of the head of the organization on dismissal in Form No. T-8 or an independently developed form.

This procedure applies to both commercial and budget organizations.

How to create an order

There is no unified form of the order, so it can be compiled in any form.

To complete the document, use the organization's letterhead.

In the header of the document, indicate the legal form of the organization and its name.

Indicate it in the title of the order summary- compensation for unused vacation.

In the main text of the document, indicate:

• basis for payment of compensation for unused vacation: order to dismiss the employee;
• Full name of the employee who is paid compensation for unused vacation upon dismissal;
• the number of vacation days for which compensation must be paid for unused vacation upon dismissal.

Sample of filling out an order for compensation for unused vacation

Who signs the order

An order for compensation for unused vacation is signed by the head of the organization or an authorized person. The document is announced to the employee against signature. At the same time, he sets the date of familiarization.

If an organization uses an independently developed order form, it has the right to include in it such details as the seal of the organization or the personnel department, or to refuse it. As a result, if an independently developed document form for personnel requires affixing the seal of the organization or the personnel department, then such a seal should be affixed; if not, then there is no need to affix a seal. Such conclusions follow from the provisions of Article 8 of the Labor Code of the Russian Federation and Articles 7, 9 of the Law of December 6, 2011 No. 402-FZ.

Order storage period

The order for compensation for unused vacation applies to personnel documents. Documents must be retained for five years if they are kept separately and not as part of personal files. If vacation documents are kept as part of personal files, then in general they must be kept for at least 75 years if they were created before 2003. If orders were created after 2003, then they must be stored for at least 50 years. Exceptions: documents included in personal files that were formed during the period of civil service that is not the state civil service; they must be stored for 75 years, regardless of the date of their creation.

Compensation for vacation in money without going on another vacation can be paid both upon dismissal and when the employee works tirelessly. However, if in the first case the payment of vacation pay is your direct responsibility, then in the second it is your right, which you can use or neglect. This issue is regulated by Art. 126 of the Labor Code of the Russian Federation and describes in detail cases of compensation for unrealized vacation for workaholics. If your employee does not want to take a month of well-deserved rest and offers to pay him money instead of vacation, then read our article on how to properly arrange a replacement.

Who doesn't have rights to cash leave compensation

Those who are not entitled to receive money in lieu of vacation include:

Pregnant woman;

An employee under the age of 18;

A worker exposed to radiation as a result of the Chernobyl nuclear power plant disaster;

If your employee does not fall into any of these categories, then you can safely replace the vacation with monetary compensation.

IMPORTANT!
According to Art. 126 and 127 of the Labor Code of the Russian Federation can be replaced with monetary compensation only for part of the annual paid leave. Study leave does not fall into this category; it is considered additional targeted leave related to training (Articles 173 - 176 of the Labor Code of the Russian Federation).

Day limit

Let’s immediately make a reservation that our legislation does not set a limit on the number of days that can be replaced with compensation, but you also do not have the right to replace the employee’s entire annual leave with money. According to Part 1 of Article 126 of the Labor Code of the Russian Federation, it is allowed to pay compensation only for that part of the vacation that exceeds 28 calendar days.

Replacement of part of the main or additional leave with monetary compensation

It turns out that your employees can count on replacement with monetary compensation only for extended basic or additional leave. In the table below we have listed the categories of employees who, by law, are entitled to extended basic and additional leave.

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	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 No. 181FZ	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 No. 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 No. 1244-1	14 calendar days

Even if your employees do not fall under the specified list, according to Part 2 of Art. 116 of the Labor Code of the Russian Federation, you can independently establish additional leave for them. You need to specify the procedure and conditions for granting such leave in a collective agreement or other local regulatory document.

IMPORTANT!
Vacation days exceeding 28 calendar days of the main vacation are subject to monetary replacement. every year, in other words, if your employee did not take part of the 28 calendar days of vacation this year and transferred them to the next one, then he may not count on money instead of vacation.

To make it easier, let's look at an example:

Grigorieva S.Yu. has been working at Krasotka LLC since May 14, 2012. She has the right to paid leave of 28 calendar days for each working year. In her first working year (from May 14, 2012 to May 13, 2013), she took a vacation of 21 calendar days. In the second working year (from 05/14/2013 to 05/13/2014) - 26 days. For two working years, out of 56 calendar days (28 calendar days + 28 calendar days), she used only 47. Is it possible to replace the unused 9 days with monetary compensation?

No, it doesn't. Since the duration of her annual paid leave is only 28 calendar days, and only days exceeding the specified limit for each year of work are subject to replacement.

Design issues

Before applying for a vacation replacement with monetary compensation, you should:

• 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.

Because the replace money instead of vacation is possible only at the request of the employee, then he should write statement addressed to the salon manager. The document can be written in any form, since the established form is not provided for by law. We provide a sample application below.

to CEO

OOO "OOO"

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 September 1, 2013 to August 31, 2014 in the amount of 4 calendar days.

Cosmetologist ___________

08/20/2014 signature

So, if you agree to provide the employee with money instead of vacation, then now it’s his turn by order. A unified form is again not provided. It can be compiled in the same way as a statement, in a derivative form. You need to know the full name and position of the employee, the number of days of the pay period and vacation to be replaced by monetary compensation, and the details of the employee’s application. Familiarize the employee with the order against signature. For your convenience, we have attached a sample.

Limited Liability Company "LLC"

Order

27. 09.2014 No. 172-ls

On replacing part of the vacation with monetary compensation

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

I ORDER:

The cosmetologist _________ replace with official compensation part of the additional paid leave granted for the period of work from September 1, 2013 to August 31, 2014, exceeding 28 calendar days, in the amount of 4 calendar days.

Reason: statement _________ dated 08/20/2014

Director signature _____________

I have read the order: signature ____________

Cosmetologist

Information about replacing part of paid leave with monetary compensation must be reflected in the employee’s personal card. The information is entered in section VIII “Vacation”.

Employee personal card(fragment)

Type of leave (annual, educational, without pay, etc.)	Work period		Number of calendar days of vacation			Base
					Endings
Annual basic paid						Order No. 18 dated 07/06/2013
Additional paid				Replacing vacation	Cash compensation	Order dated 27.09. 2014 No. 172-ls

You should also reflect this information in the vacation schedule: in paragraph 10 “Note”, indicate the details of the order and the number of vacation days to be replaced. The entry may be of the following nature: “Part of the additional paid leave in the amount of 4 (four) calendar days was replaced by monetary compensation based on order No. 172-ls dated September 27, 2014.”

Let's move on to calculations

To calculate the amount of monetary compensation, they look at the average daily earnings of a specialist. This earnings are multiplied by the number of days replaced by compensation. As for daily earnings, in this case it is calculated according to the rules for calculating vacation pay (Article 139 of the Labor Code of the Russian Federation and 10 Regulations on the specifics of the procedure for calculating the average wage, Decree of the Government of the Russian Federation dated December 24, 2007 No. 922).

If billing period the employee has worked fully, the actual amount of the employee’s salary for this billing period is divided by 12 and 29.3 (the average monthly number of calendar days).

IMPORTANT!
If you replace a vacation not exceeding 28 days with monetary compensation, you may be held administratively liable for violating labor laws. The salon manager faces a fine of 1,000 to 5,000 rubles, and the company may be fined in the amount of 30,000 to 50,000 rubles. or suspend activities for up to 90 days.

Difficulties arise if one or more months of the billing period are not fully worked out. In this case, the number of calendar days in fully worked calendar months is first determined:

KDMP = KMP × 29.3

Where KDMP- the number of calendar days in fully worked months of the billing period;

KMP- number of fully worked months;

29,3 - average monthly number of calendar days.

KDMN = 29.3: KKDMN × CODE,

Where KDMN- 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 the employee has not fully worked, then the number of calendar days is determined for each of them and the resulting results are summed up.

Let's see how this happens with an example

Employee of Long Braid LLC L.B. Serdyukova, according to her employment contract, 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. The billing period is from August 1, 2013 to July 31, 2014. From April 1 to April 28, 2014 L.B. Serdyukova was on another vacation (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 - 9,200 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 × 29.3 days).

If your employee decides to say goodbye to your organization, or your organization to him, then on the date of dismissal he will probably have days of unused vacation left. In this regard, the employee, upon his application, may be granted leave with subsequent dismissal (except in the case of dismissal for guilty actions). And then the day of dismissal will be the last day of the employee’s vacation. Or, instead of vacation, the employee can be paid compensation for vacation under the Labor Code of the Russian Federation (Article 127 of the Labor Code of the Russian Federation,).

Vacation compensation is accrued to the employee for all unused vacations. That is, the employee will have to receive compensation for unused additional leave upon dismissal on the same basis as compensation for unused main leave (Article 127 of the Labor Code of the Russian Federation). In this case, the grounds for termination employment contract does not matter (Letter of Rostrud dated 07/02/2009 N 1917-6-1).

How to calculate compensation for unused vacation

The first thing you need to do when calculating compensation for unused vacation is to determine the employee’s vacation period.

For each fully worked year, the employee is entitled to compensation for full annual paid leave - according to general rule 28 calendar days (Article 115 of the Labor Code of the Russian Federation). For a year not fully worked, the number of unused vacation days for which compensation must be paid is determined in proportion to the time worked.

So how to count days for compensation for unused vacation? If the employee worked without vacation at his last place of work for less than 11 months, and he was entitled to vacation in calendar days, then the number of unused vacation days is determined as follows:

In this case, the indicator “Number of months of work for a given employer” is calculated taking into account the following rule (clause 35 of the Rules, approved by the NKT of the USSR on April 30, 1930 N 169):

• if half a month or more is worked, this month is taken into account in the calculation as a whole month;
• if less than half a month is worked, then this month is not taken into account.

Thus, compensation for unused vacation upon dismissal in 2019 is not paid if the employee worked at his last job for less than half a month, or if on the date of dismissal all his vacations were taken off.

Of course, the result of calculations using this formula may not be an integer. Then the value can be rounded, but not according to the rules of mathematics, but always upward, i.e. in favor of the employee (Letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 N 4334-17).

When the number of unused vacation days has been established, you can proceed to calculating the compensation itself for unused vacation upon dismissal.

In turn, the average daily earnings of an employee are determined in the same way as when calculating vacation pay (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Typically, vacation compensation upon dismissal is calculated according to the formulas given above. But for a number of cases, there are specific rules for determining compensation for unpaid vacation.

How to calculate vacation compensation in working days

Some employees, in accordance with the requirements of the Labor Code of the Russian Federation, are granted leave in working days. These are employees with whom employment contracts have been concluded for a period of up to 2 months (Article 291 of the Labor Code of the Russian Federation), as well as seasonal workers (Article 295 of the Labor Code of the Russian Federation). How is compensation for leave upon dismissal calculated for them? The compensation itself is the same as when calculating compensation for calendar days. That is, as the product of the number of unused vacation days by the average daily earnings. But the number of days of unused vacation is determined by a different formula:

Special rules for calculating leave compensation upon dismissal

Rule 1. If an employee has worked in an organization for 11 to 12 months, then he must receive compensation for a full working year, i.e. for the entire annual paid leave (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 12/18 .2012 N 1519-6-1). The exception is the case when the employee’s vacation period turned out to be 11 months as a result of rounding.

Rule 2. An employee who has worked in an organization from 5.5 to 11 months is paid compensation for the entire annual leave if he was dismissed (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 08/09/2011 N 2368-6 -1):

• in connection with the liquidation of the employing organization;
• on staff reduction;
• due to certain other circumstances (for example, due to conscription for military service).

This rule applies only if the employee worked for this employer for less than a year. Otherwise, when calculating compensation for vacation, the formulas specified in the previous sections are applied (Letters of Rostrud dated 03/04/2013 N 164-6-1, dated 08/09/2011 N 2368-6-1).

So, taking into account the above requirements, the amount of compensation for leave upon dismissal in 2019 is determined, despite the fact that the “Rules on regular and additional leaves”, to which we have already referred more than once, were approved back in 1930 (although, of course, Since then they have already gone through several editions).

Below is the calculation of compensation for unused vacation upon dismissal (example).

Compensation for unused vacation in 2019: calculation

Engineer Krasilshchikov A.N. resigns from Kaleidoscope LLC on May 31, 2019. He has been working in this organization since February 12, 2018. In 2018, he was granted annual paid leave of 14 calendar days. In accordance with the Regulations on payment of vacations of Kaleidoscope LLC, the number of days of unused vacation when calculating is rounded up to the nearest whole number.

The average daily earnings of an employee is 1,622 rubles.

For the period starting from February 12, 2018 Krasilshchikov A.N. worked in the organization for 1 year (02/12/2018 - 02/11/2019), 3 months (02/12/2019 - 05/11/2019) and 20 days (05/12/2019 - 05/31/2019). Since his last working month was more than half worked, it is taken as a whole month in the calculation. That is, the period of work of an engineer at Kaleidoscope LLC for the purpose of calculating compensation is 1 year and 4 months.

The number of unused vacation days will be: 23.3 days. (28 days + 28 days/12 months x 4 months - 14 days). Taking into account rounding: 24 days.

Compensation for missed vacation upon dismissal in 2019 is equal to: RUB 38,928. (24 days x 1622 rub.)

Compensation for unused vacation: when is it paid?

The employer must pay the employee in full on the day of his dismissal, i.e. on the last day of his work (Article 140 of the Labor Code of the Russian Federation). During this period, the employee must be paid the salary and bonuses due to him, compensation for unused vacation, as well as other compensation provided for by law, labor or collective agreement, local regulations.

Cash compensation for unused vacation without dismissal

In the current difficult economic situation, many are interested in how to receive compensation for unused vacation if the employee does not intend to quit. But before answering the question - how, you need to understand - is it possible to receive compensation for unused vacation without dismissal.

Replacing vacation with monetary compensation is allowed in cases where the employee is entitled to vacation lasting more than 28 calendar days, and he himself has expressed a desire to receive compensation instead of vacation provided in excess of these 28 days (Article 126 of the Labor Code of the Russian Federation). To do this, he must write a statement. However, the last word still remains with the employer: it is he who decides whether to send the employee on vacation or pay him monetary compensation for unused vacation. There are also courts that support this position (Decision of the Supreme Court of the Komi Republic dated August 15, 2011 N 33-4410/2011).

Taking into account the above, the amount due to the employee can be replaced by compensation (Article 126 of the Labor Code of the Russian Federation). Since it is provided in addition to the main leave of 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

If you, as an employer, decide to satisfy the employee’s request, you must issue an order to replace part of the leave with compensation. There is no approved form for such an order, so it is drawn up in any form.

Order to replace vacation with monetary compensation (sample)

Limited Liability Company "Kaleidoscope" ORDER 06/04/2019 N 10-hp

Moscow

On replacing part of the vacation with monetary compensation

In accordance with Art. 126 Labor Code of the Russian Federation

I ORDER:

Leading engineer Kurguzov G.N. replace with monetary compensation a portion of the annual paid leave provided for the period from March 23, 2018 to March 22, 2019, exceeding 28 calendar days, in the amount of three calendar days.

Reason: statement of G.N. Kurguzov. dated 05/31/2019 N 2.

CEO(signature) Zlobin I.V.

I have read the order:

Leading engineer 06/04/2019 (signature) Kurguzov G.N.

Compensation instead of vacation in personnel documents

If you decide to pay the employee, at his request, compensation for part of his unused vacation, then this fact must be reflected in the employee’s personal card. In form N T-2 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) in section VIII “Vacation” the following is indicated:

• in column 4 “Number of calendar days of vacation” - the number of days replaced by compensation;
• in columns 5-6 “Start date” and “End date” - a comment that vacation days have been replaced by compensation;
• in column 7 “Grounds” - an order (with details) to replace the vacation with compensation.

In the vacation schedule according to form N T-7 (

Article 126 of the Labor Code of the Russian Federation states: “Part of the vacation exceeding 28 calendar days, upon written application of the employee, may be replaced by monetary compensation. Replacement of leave with monetary compensation for pregnant women and employees under the age of 18, as well as employees engaged in hard work or work with harmful or dangerous working conditions is not allowed.”

This legislative provision has caused a lot of controversy and discussion. Some labor law experts argued that only days of additional paid leave could be converted into cash equivalent, while others believed that days of the main leave could also be “exchanged for cash.”

Letter from the Ministry of Labor and social development dated April 25, 2002 No. 966-10 put an end to this dispute between “physicists” and “lyricists”. In particular, it said that this issue can be resolved by agreement of the parties, or, in other words, the corresponding provision of the Labor Code can be applied this way or that way.

The procedure for replacing vacation with monetary compensation in practice often causes difficulties. Particularly many difficulties arise in connection with the “conversion” of part of the main vacation, exceeding 28 calendar days, into monetary capital. In this article we will try to explain how such a transformation takes place.

Where does the surplus come from?

To create a “vacation surplus,” so to speak, it is necessary that a person does not take a full vacation or part of it during the previous period.

According to Part 3 of Article 124 of the Labor Code of the Russian Federation in exceptional cases When the provision of leave to an employee in the current year may adversely affect the normal course of work of the organization, it is allowed, with the consent of the employee, to transfer the leave to the next working year. In this case, the leave must be used no later than 12 months after the end of the working year for which it is granted.

The norm concerning this issue is also in Article 125 of the Labor Code of the Russian Federation. In particular, Part 2 of this article states that recall of an employee from vacation is allowed only with his written consent. The part of the vacation unused in this regard must be provided at the employee’s choice at a time convenient for him during the current working year or added to the vacation for the next working year.

Having analyzed these provisions of the Labor Code of the Russian Federation, we can imagine two cases when a situation arises in which an employee did not take vacation at the allotted time:

• The first option: the employee cherished the dream of going on vacation, but for his native organization his potential absence threatened collapse and death, and therefore the management asked the poor fellow not to leave his “father’s” house, to which he sacrificially agreed;
• The second option: the employee still managed to retire, but in the middle of his vacation he was again asked to return, citing the fact that the organization could not do without his presence.

In both of these cases, firstly, it is desirable to have written justification that granting leave to an employee may adversely affect the normal operation of the organization .

Secondly, you need to get written consent of the employee :

• in the first case - only to postpone the vacation to next year;
• in the second case, in addition to this, you will also need consent to recall him from the next vacation.

Review from vacation usually formatted as follows. The immediate superior writes memo with a request to recall your subordinate from the next vacation. This document must indicate the reason why the “poor fellow” is being returned to his workplace. The employee’s consent can be confirmed by the corresponding inscription at the bottom of this document. We offer you an example of the design of a memo (see Example 1). Based on this memo, a order on the recall of an employee from the next vacation (see Example 2).

To obtain employee consent to reschedule vacation for the next calendar year you can draw up notification (see Example 3) and, based on it, publish order (See Example 4).

Technique for replacing basic leave with monetary compensation

So, the days of the main paid leave “moved” to next period. The new working year begins and the employee has a choice:

• or take off all the “accumulated” days in total (28 days due this year plus the vacation not taken off for the previous year),
• or rest only 28 days of the main vacation, and replace the rest with monetary compensation.

To receive monetary compensation, the employee must submit a written application. Expressing consent in another form (drawing up an agreement, an “affirmative” inscription on memo or notification) will contradict the Labor Code of the Russian Federation. The Labor Code suggests that the initiative for such a replacement should come exclusively from the employee.

Let’s assume that the employee was unable to take all 28 calendar days of vacation due to him for the period from 09/02/2004 to 09/01/2005, but was on vacation only from 06/04/2004 to 06/19/2004 - 15 days. Then statement employee will look like in Example 5.

Based on the application, an appropriate order . See Example 6. It is worth noting that an employee may ask to replace with monetary compensation not only the entire “tail” of 13 calendar days exceeding 28, but also 12, 11, 10 days, etc. Then he will rest for 29, 30 or 31 days, respectively.

IN employee personal card (Form T-2) the necessary entries are made (for a fragment of this form, see Example 7).

According to the Labor Code of the Russian Federation, any employed citizen has the right to guaranteed annual paid rest. Its duration is 28 days or more. Under certain circumstances, it is possible to increase its duration. When not in use additional days rest, the employee can apply for financial compensation. The conditions for its provision are regulated by federal legislation.

What is monetary compensation for unused vacation?

All employed citizens have the right to annual leave, but not every employee uses it fully. Paid vacation days, the number of which exceeds 28, are subject to transfer or financial compensation - at the employee’s choice. The Labor Code of the Russian Federation provides for the possibility of receiving cash payments only in exchange for additional days off.

In case of dismissal of an employee, upon calculation, on the last working day, the employer is obliged to pay him compensation in proportion to the period of time worked in the organization. Payment for the remaining days of rest in cash is carried out upon a written application from the employee. The procedure for paying compensation for unused vacation is regulated by federal regulations and legislative acts.

Who is not entitled to compensation payments?

There are restrictions on the circle of persons who have the right to replace unused vacation period on cash payments. Article 126 Labor Code imposes a ban on providing compensation for part of the vacation period:

• main and additional – for pregnant women and employees under 18 years of age;
• additional – for persons working in difficult, harmful, dangerous conditions.

Reasons for taking leave without leave

If an employee has written an application for full annual compulsory rest, but due to certain circumstances it was not possible to use it completely, days arise in return for which you can receive monetary compensation. The reasons for this situation may be:

• illness - obtaining a certificate of temporary incapacity for work, maximum duration 30 days, for the period of which the annual compulsory rest is extended;
• the manager’s decision to recall the employee from leave due to production needs;
• transfer of the vacation period at the initiative of the employee due to the reasons available to him good reasons, for example, the death of a relative;
• the amount of vacation pay for the billing period was incorrectly calculated;
• performance of government duties during the annual holiday that involve release from work.

Legal regulation

Payment of compensation for unused vacation is made at strictly specified times by law. Most of the nuances are regulated by the Labor Code of the Russian Federation:

• Art. 126 – monetary compensation for vacation days exceeding the standard 28;
• Art. 127 – the same, but upon dismissal;
• Art. 115–120 – duration of main and additional leave;
• Art. 423 – on the proportionality of the amount of funds received in exchange for unused vacation days;
• Art. 251–351 – features of regulation of working and rest conditions individual categories citizens.

The right of representatives of certain professions to receive monetary compensation in return for unused vacation is established by Part IV of the Labor Code of the Russian Federation and ministerial letters and orders. The procedure for calculating length of service, calculating the number of days due for compensation and other nuances are regulated by the following regulations:

• Rules on regular and additional holidays, approved by the USSR People's Commissariat of Labor in 1930, as amended in 2010;
• Letter of the Ministry of Health and Social Development No. 4334-17 dated December 7, 2005;
• Letter of the Federal Service for Labor and Employment No. 944-6 dated June 23, 2006;
• Letter of Rostrud No. 5921-TZ dated October 31, 2008;
• Decree of the Government of the Russian Federation No. 922 of December 24, 2007;
• International Convention “On Paid Holidays” No. 132 (ratified on July 1, 2010).

In what cases is compensation due?

In most cases, the entire remaining number of days of annual rest is subject to recalculation and payment upon dismissal. Situations are also possible when continuing labor activity In the organisation. The rarity of the latter option is due to the fact that the Labor Code prohibits compensation for the basic 28 days due to the majority of the working population (with the exception of certain professions, for example, doctors, teachers, etc.), and employers prefer to transfer the rest to the next billing period.

An employee is entitled to an annual paid holiday of 28 calendar days at least once every 24 months. Failure to provide this is a violation of the law and entails administrative penalties for the employer. Having used half of the 56 days allotted for 2 years worked, the rest is reimbursed in in cash it is impossible, because all of these are components of the mandatory main part. Replacement with money is possible only in case of termination of the employment contract. These rules apply to essential workers, domestic, external part-timers.

Upon dismissal of an employee

The right to use annual paid leave arises for an employee after six months of work. Upon dismissal, all due unused vacation days are subject to compensation, regardless of the amount of time worked in the organization. For example, an employer who has worked for 4 months must compensate the period of compulsory annual rest in proportion to this period. For accurate calculation, a special formula is used.

No dismissal

If the employee continues to work at the enterprise, the vacation days not used by him during the accounting year are, with his consent, transferred to the next year or paid. Article 115 of the Labor Code of the Russian Federation prohibits compensation for basic annual paid leave. If the employee does not take a full day off, he can reimburse the remaining amount, even if he does not quit, but only the amount exceeding the required 28 calendar days is subject to payment.

Excessive days are additional days provided for by law, local regulations of the enterprise, remaining days off for the previous accounting year, etc. Article 116 of the Labor Code of the Russian Federation provides for an extended duration of annual rest, in return for which compensation for unused vacation without dismissal is possible for the following categories of employees:

• having a special nature of work - the number of additional days is established by the Government of the Russian Federation;
• those employed in hazardous industries – at least 7 days;
• with an irregular schedule – 3 or more;
• having hazardous conditions labor – more than 6;
• those living in the Far North and equivalent areas - depending on the regional coefficient;
• disabled people, pensioners – up to 14 calendar days;
• representatives of certain professions: doctors, teachers, researchers, civil servants;
• otherwise, if established by local regulations of the employer.

Calculation of compensation upon dismissal

An employee who has worked for a certain period of time and has not taken advantage of the right to annual paid leave must be compensated for these days in cash upon dismissal. The reason for termination of the employment contract is: at will, expiration, violation labor discipline etc. – does not affect the right to receive payment, it is due to everyone. Compensation for unused vacation upon dismissal is calculated:

1. in proportion to the time worked;
2. taking into account average daily earnings.

When is full compensation due?

In some cases, an employee is entitled to reimbursement of unused vacation days for a full 12 months, even if the period worked is less. This happens when an employee has worked at the enterprise for a period exceeding 11 months - 1 year and 11 months, 2 years and 11 months. etc. or has at least 5.5 months of experience and was fired for the following reasons:

• staff reductions;
• liquidation, reorganization of an enterprise, structural unit;
• redirection to another place of work;
• conscription for military service;
• professional incompetence.

Employee's vacation period

Employees are entitled to a rest period of at least 28 calendar days not for the calendar year, starting in January, but for the billing year, calculated from the date of hire. For example, an employee was employed on 02/04/2016, the calculation year for him will be 02/04/2016 - 02/03/2017 (in the absence of periods shifting it). The right to use up to 14 calendar days (more if agreed with superiors) arises for the employee after 6 months of continuous service, i.e. in the above example – 08/04/2016, and the full one can be used after 11 months. – 01/04/2017

It is possible to provide annual leave in advance to the following categories of employees:

• persons under 18 years of age;
• pregnant women;
• having children under three years of age;
• part-time workers;
• beneficiaries, for example, pensioners, disabled people, etc.

To determine the number of unused days for the purpose of compensation, it is necessary to calculate the vacation period. Vacation periods excluded from the calculation:

• without pay, lasting more than 14 days in 1 year;
• for child care up to 1.5 or 3 years.

For example, an employee employed on 02/04/2016 used 12 days of the main one and 28 at his own expense (01/08–28/09), then upon dismissal on 01/10/2016 he is entitled to compensation for the unused period 04/02–01/08 and 15/08–01/10. To round off the months that make up the vacation period, the arithmetic principle is used: 15 or more days of the last month are rounded to big side, shorter duration – shorter.

Formula for calculating vacation pay

An employee can calculate the amount due for unspent vacation on his own using an online calculator, but it is difficult because you need to know your total annual income, the number of days off and the vacation period. Payment of compensation for unused vacation is calculated by enterprise accountants using the formula:

• Amount = Number of unused days × Average daily earnings.

The amount due for the rest period worked can be calculated in two ways:

1. According to the Rules on regular and additional leaves of 1930, the document approved in the Soviet Union, with amendments, is still in force. Days subject to compensation = Months worked × Number of allotted days per year / 12. For example, an employee who has worked 7 months, at his request, is provided with payment for 7 × 28/12 = 16.33 = 17 days. According to the regulations of the Ministry of Health and Social Development, rounding is not performed in calculations, but if necessary, a non-integer number is rounded in favor of the employee, even if this contradicts the rules of arithmetic.
2. According to the standards established by the Ministry of Health and Social Development of the Russian Federation: 2.33 × number of months worked. For 7 months worked, 2.33 × 7 = 16.31 is calculated; when rounded towards the employee, they receive the same 17 days subject to compensation.

Average daily earnings are calculated using a formula that takes into account the salary for the year:

• SDZ = ZP / 12 / 29.3, where:
  • Salary – wage employee for the last 12 months, excluding sick leave payments, overtime due to production needs, and periods of forced downtime;
  • 12 – number of months in a year;
  • 29.3 – the average number of days in a month (this average monthly number was introduced into the Labor Code in April 2014 and remains relevant now).

If one or more months were not fully worked out, the calculation is made using a completely different formula:

• SDZ = KPM × 29.3 + NP1 + NP2 +…, where:
  • KPM – quantity full months,
  • NP – number of days worked in less than a month(-Oh).

For seasonal workers and persons who have entered into a fixed-term employment contract lasting up to 2 months, the number of days of paid leave due is indicated in Art. 291 of the Labor Code of the Russian Federation and amounts to 2 days per month worked. The number of vacation days entitled to compensation for certain other categories of workers is indicated in Part 4 of the Labor Code.

How to get compensation

In order to receive monetary compensation for unused days of paid vacation, you must contact the accounting department at your place of work with a written application. On its basis, an order for the payment of compensation is issued, issued to the employee against signature, and the corresponding entries are made in personnel documents - personal card, vacation schedule.

Statement

The application form for payment for unused vacation has not been approved at the state level. The employee draws up a document in any form indicating the main necessary details:

• in the header: full name, position of manager, employee;
• center: “statement”;
• from the red drain, sample text: “I ask you to pay me monetary compensation in exchange for unused days...”;
• amount of days;
• billing period;
• date, employee signature with transcript.

Order from the manager to replace vacation with monetary compensation

Having accepted the employee’s application, the manager endorses it and issues an order for the accounting and human resources departments. If for conducting personnel records management The director answers directly; he is recommended to check the data specified in the employee’s application in order to avoid financial errors in the calculation. There is no unified form of the order; it is created according to the standard standards of the organization, indicating the information necessary for this case - the employee’s full name, the number of unused days, etc.

Approximate option(sample document format):

Limited Liability Company "Vesna"

Vesna LLC

No. 137-ls dated 10/01/2017

Moscow

On replacing part of annual leave with monetary compensation

In accordance with Art. 126 Labor Code of the Russian Federation

I ORDER:

Senior technologist I.A. Makarova replace part with monetary compensation additional leave for the period 03/12/2016 to 03/11/2017 in the amount of 2 (two) calendar days.

Reason: personal statement by I.A. Makarova. from 09/29/2017

Director of Vesna LLC (signature) Kryuchkov D.S.

I have read the order:

Senior technologist (signature) Makarova I.A.

When is it paid?

Cash compensation for unused vacation without dismissal is paid on the date of payroll for the current month. Upon termination of an employment contract, the transfer is made on the last working day or on the day the employee submits demands for payment. Failure to comply with payment deadlines or evasion of fulfilling a legal obligation related to payment for unused days will entail the imposition on the employer of sanctions established by:

1. Tax Code;
2. Code of Administrative Offences.

Taxation and insurance premiums

Taxation of compensation for unused vacation upon dismissal is regulated by the Tax Code of the Russian Federation. Article 226 obliges the employer to transfer personal income tax no later than one working day following the date of dismissal of the employee. In any situation - upon dismissal or while continuing to work - mandatory insurance contributions to the Social Insurance Fund and the Pension Fund are deducted from the amount paid (Federal Law No. 212, clause 2, part 1, article 9).

In the accounting documents of an organization (small enterprise) that does not have a vacation pay fund, reimbursement of unused days is reflected as an expense item (Article 225 of the Tax Code of the Russian Federation), therefore it affects the payment of income tax by organizations using the “income minus expenses” tax system and does not affect on those using only income as an object of taxation.

What to do if the compensation payment is not accrued or not paid on time

A delay in calculating compensation for unused days or its absence is a reason to appeal to the labor inspectorate and the court. The Code of Administrative Offenses provides for fines for employers in the amount of:

• 10–20 thousand rubles – for officials;
• 30–50 thousand – for legal entities;
• 1–5 thousand – for entrepreneurs operating without forming a legal entity.

For repetition of similar violations, the punishment increases:

• 20–30 thousand rubles or suspension from activities for 1–3 years – for officials;
• 10–30 thousand – for those who are not a legal entity;
• 30–50 thousand – for legal entities.

By filing a lawsuit against the employer, the employee has the right to claim unpaid compensation, underpayment, compensation for moral damage, and legal costs associated with the trial. An employee has the right to file a claim with the appropriate authorities to recover additional payment from the employer before the expiration of 3 months from the date of dismissal.

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