Compensation for unused vacation: settlement procedure and timing

The content of the article

• What is cash compensation for unused vacation
• Who is not entitled to compensation payments
• Reasons for the formation of unharmed leave
• Legal regulation
• In which cases compensation is due
• Upon dismissal of an employee
• Without dismissal
• Calculation of compensation upon dismissal
• When full compensation is due
• Employee Vacation
• Vacation calculation formula
• How to get compensation
• Statement
• Executive order to replace vacation with monetary compensation
• When paid
• Taxation and premiums
• What to do if the compensation payment is not accrued or not paid on time

According to the Labor Code of the Russian Federation, any employed citizen has the right to a guaranteed annual paid vacation. Its duration is 28 or more days. Under certain circumstances, an increase in its duration is possible. In case of non-use of additional days of rest, the employee may draw up material compensation. The conditions for its provision are governed by federal laws.

What is cash compensation for unused vacation

All employed citizens have the right to annual leave, but not every employee makes full use of it. Holiday paid days, the number of which exceeds 28, are subject to transfer or financial reimbursement – at the choice of the employee. The Labor Code of the Russian Federation suggests the possibility of receiving cash payments only in exchange for an additional weekend.

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

Who is not entitled to compensation payments

There are restrictions on the circle of persons entitled to replace the unused vacation period with cash payments. Article 126 of the Labor Code imposes a ban on the provision of compensation for part of the vacation period:

• primary and secondary – for pregnant women and workers under the age of 18;
• additional – to persons working in difficult, harmful, dangerous conditions.

Reasons for the formation of unharmed leave

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

• illness – receipt of a sheet of temporary disability, with a maximum duration of 30 days, for the period of validity of which the annual compulsory rest is extended;
• the decision of the head to withdraw the employee from vacation due to industrial necessity;
• postponement of the vacation period at the initiative of the employee due to valid reasons available, for example, the death of a relative;
• incorrectly calculated the number of vacation pay for the billing period;
• fulfillment during the annual holiday of state duties associated with dismissal.

Legal regulation

Compensation for unused vacation is paid at strictly specified by law moments. Most of the nuances are regulated by the Labor Code of the Russian Federation:

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

The right of representatives of certain professions to receive monetary compensation in exchange for unused rest is established by Part IV of the Labor Code of the Russian Federation and ministerial letters, orders. The procedure for calculating seniority, calculating the number of days to be reimbursed, and other nuances are regulated by the following regulatory legal acts:

• The rules on regular and additional holidays approved by the USSR tubing in 1930, as amended from 2010;
• Letter of the Ministry of Health and Social Development No. 4334-17 of December 7, 2005;
• Letter of the Federal Service for Labor and Employment No. 944-6 of June 23, 2006;
• Letter from Rostrud No. 5921-TZ of 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 which cases compensation is due

In most cases, the entire remaining number of days of the laid annual rest is subject to recount and payment upon dismissal. Situations are possible when continuing to work in an organization. The rarity of the latter option is due to the fact that the Labor Code prohibits compensation for the majority of 28 days (except for certain professions, for example, physicians, teachers, etc.), which employers prefer to transfer the remainder to the next billing period.

The employee is entitled to provide annual paid rest, lasting 28 calendar days at least once every 24 months. Failure to provide one is a violation of the law, entails administrative punishment for the employer. Using half of the 56 days laid down for 2 worked years, the balance cannot be refunded in cash, because All of these are components of the mandatory core. Replacement with money is possible only in case of termination of the employment contract. These rules apply to key employees, internal, external part-time workers..

Upon dismissal of an employee

The right to use annual paid leave arises from the employee after six months of work. Upon dismissal, all relying 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 reimburse the period of mandatory annual rest in proportion to this period. For an accurate calculation, a special formula is used..

Without dismissal

When the employee continues to work at the enterprise, the days off which he did not use for the accounting year are transferred with his consent to the next year or paid. Article 115 of the Labor Code of the Russian Federation prohibits the compensation of basic annual paid leave. If the employee has not fully dispatched it, then he can compensate the rest, even if he does not quit, but only the amount exceeding the prescribed 28 calendar days is payable.

The extra days are the extra days stipulated by the legislation, local regulatory acts of the enterprise, the rest of days off for the previous settlement year, etc. Article 116 of the Labor Code of the Russian Federation provides for an extended duration of annual rest, in exchange for which compensation for unused vacation without dismissal is possible, to the following categories of workers:

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

Calculation of compensation upon dismissal

An employee who has worked a certain period of time and has not exercised the right to annual paid leave is required to reimburse these days in monetary terms upon dismissal. The reason for the termination of the employment contract – at will, expiration, violation of labor discipline, etc. – does not affect the right to receive payment, it is laid down to everyone. Compensation for unused leave upon dismissal is calculated:

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

When full compensation is 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 11 months. etc. or has an experience of 5.5 months or more and was dismissed for reasons:

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

Employee Vacation

Holidays in the amount of 28 calendar days are supposed to employees not for the calendar year starting in January, but for the estimated, calculated from the date of employment. For example, an employee got a job on 02/04/2016, the calculation year for him will be 02/04/2016 – 02/03/2017 (in the absence of periods displacing him). The right to use up to 14 calendar days (if agreed with the authorities – more) arises for the employee after 6 months of continuous experience, i.e. in the above example – 08/04/2016, and the full one can be used after 11 months. – January 4, 2017.

In advance, it is possible to provide annual vacations to the following categories of employees:

• persons under 18 years of age;
• pregnant
• having children under three years old;
• part-time workers;
• beneficiaries, such as retirees, people with disabilities, etc..

To determine the number of unused days for the purpose of compensation, it is necessary to calculate the vacation experience. Periods of vacation are excluded from the calculation:

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

For example, an employee employed on 02/04/2016 used 12 days of the main and 28 at his own expense (August 1 – September 28), then upon dismissal on October 1, 2016, he was compensated for the unused period of February 4 – August 1 and August 15 – October 1. To round the months that make up the vacation period, the arithmetic principle is used: 15 or more days of the last month are rounded up, a shorter duration is shorter.

Vacation calculation formula

The employee can calculate the required amount for unspent rest on his own, using the online calculator, but it is difficult, because you need to know the total annual income, the number of days off and the vacation period. Compensation for unused vacation is calculated by accountants of enterprises according to the formula:

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

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

1. According to the Rules on regular and additional holidays of 1930, the document approved in the Soviet Union, as amended, is still valid. Days to be compensated = Hours worked? The number of days set per year / 12. For example, a worker who has worked for 7 months is provided with a request for 7? 28/12 = 16.33 = 17 days at his request. According to the prescription of the Ministry of Health and Social Development, rounding is not performed during the calculation, but if necessary, an 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 the worked 7 months it is supposed to be 2.33? 7 = 16.31, with rounding towards the employee they receive the same 17 days to be compensated.

Average daily earnings are calculated by the formula that takes into account salaries for the year:

• SDZ = ЗП / 12 / 29.3, where:
  • ЗП – employee wages for the last 12 months, excluding payments on sick leave, processing for production needs, period of forced downtime;
  • 12 – the number of months in a year;
  • 29.3 – the average number of days in a month (such an average monthly number was introduced into the TC in April 2014 and remains relevant now).

If one or several months have not been fully worked out, the calculation is made according to a completely different formula:

• SDZ = KPM? 29.3 + NP1 + NP2 + …, where:
  • KPM – the number of full months,
  • NP – the number of days worked in an incomplete month (s).

For seasonal workers and persons who have entered into a fixed-term employment contract of up to 2 months, the number of eligible days of paid vacation is specified in Art. 291 of the Labor Code of the Russian Federation and is 2 days for one worked month. The number of vacation days due to reimbursement to certain other categories of employees is indicated in part 4 of the Labor Code.

How to get compensation

In order to receive a monetary refund for unused days of paid rest, it is necessary to contact the accounting department at the place of work with a written statement. On its basis, an order for the payment of compensation is issued, issued to the employee against a signature, relevant entries are made in personnel documents – a personal card, vacation schedule.

Statement

The application form for the provision of payment for unused vacation is not approved at the state level. An employee in a random form draws up a document indicating the main necessary details:

• in the header: name, position of manager, employee;
• in the center: “statement”;
• with red stock, sample text: “Please pay me compensation in exchange for unused days …”;
• amount of days;
• billing period;
• date, employee signature with decryption.

Executive order to replace vacation with monetary compensation

Having accepted the statement from the employee, the manager endorses it, issues an order for accounting and the personnel department. If the director is directly responsible for conducting HR management, 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 norms of the organization, indicating the information necessary for this case – the name of the employee, the number of unused days, etc..

An approximate option (a sample document):

Limited Liability Company Vesna

LLC “Spring”

ORDER:

No 137-hp dated 10/01/2017.

Moscow

On replacing part of the annual leave with monetary compensation

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

I ORDER:

Senior Technologist Makarova I.A. replace with monetary compensation part of the additional leave for the period 12.03.2016 to 11.03.2017 in the amount of 2 (two) calendar days.

Reason: personal statement of I. Makarova from 09.29.2017.

Director of Vesna LLC (signature) D. Kryuchkov.

Familiarized with the order:

Senior Technologist (signature) I. Makarova.

10/01/2017 g.

When paid

Cash compensation for unused vacation without dismissal is paid on the payroll date for the current month. Upon termination of the employment contract, the transfer is made on the last business day or on the day the employee submits requirements for its calculation. Failure to comply with the payment deadlines or evasion of the fulfillment of a legal obligation related to the payment of unused days entails the imposition of sanctions on the employer established:

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

Taxation and premiums

The taxation of compensation for unused leave upon termination of employment is regulated by the Tax Code of the Russian Federation. Article 226 obliges the employer to transfer personal income tax no later than one business day following the date of dismissal of the employee. In any situation – upon dismissal or during the continuation of labor activity – mandatory insurance contributions are deducted from the paid amount to the Social Insurance Fund and the Pension Fund (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 applying the income-less expenses taxation system and does not affect on using only income as an object of taxation.

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

The delay in the calculation of compensation for unused days or its absence is the reason for applying to the labor inspectorate and the court. The Code of Administrative Offenses provides for fines for the employer in the amount of:

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

For the repetition of similar violations, the punishment is increased:

• 20-30 thousand rubles or suspension from activity for 1-3 years – for officials;
• 10-30 thousand – for non-legal entities;
• 30-50 thousand – for legal entities.

Having filed a lawsuit against the employer, the employee has the right to apply for unpaid compensation, underpayment, compensation for moral damage, costs of legal services related to litigation. An employee has the right to file a claim with the appropriate authorities to recover a supplement from the employer before 3 months from the date of dismissal.