Compensation order for unused vacation should be issued in the presence of an application for the provision of monetary compensation signed by the employee, written in free form, which is sent directly to the head of the organization.
An employee of a company can receive compensation for unused annual paid leave in two cases:
The second case is observed when the employee did not have time to take vacation for any reason, and he was added to 28 calendar days of vacation for the next reporting period.
But, as a rule, compensation is issued precisely at the time of dismissal. Then the employee has the right to receive a full financial settlement for all remaining unused rest days. At the same time, no employer can refuse him - non-payment of the full calculation is a serious violation labor law. The total amount of compensation depends on the employee's daily wage rate multiplied by the number of unused vacation days.
The process of obtaining material compensation for unused vacation is documented. To do this, the employee must write a statement (about dismissal or the desire to receive compensation for days exceeding the allowable threshold of 28 calendar days). The law does not establish a clear framework for which it is necessary to draw up this application, so that employees can write it in free form.
If the employer and the personnel department have no objections to the issuance of compensation, the immediate supervisor of the enterprise issues an order in free form that a certain employee is allowed to receive a financial payment for unused vacation.
As in the case of the application, the order for compensation for unused vacation is issued in free form. This document must, without fail, contain the following information:
The document is signed by the head and transferred for execution to the personnel service and to the accounting department, where the process of settlement with the employee is already taking place. It should be remembered that the employee must also be familiar with this document.
A person is obliged to put his signature in the order itself or in the annex issued to it, and if the employee does not document this consent, then the points written in the form will become invalid.
Article 126 of the Labor Code Russian Federation allows us to replace monetary compensation that part annual leave which exceeds 28 calendar days. If your employee has not used vacation for two or more years, then only that part of the annual leave that exceeds 28 days, or any number of days from this part, can be replaced with compensation.
It turns out that only those categories of employees whose vacation exceeds 28 calendar days per year can use this compensation. And there are not so many of them. It should also be remembered that replacing part of the vacation with monetary compensation is the right of the employer, and not an obligation. Vacation can be replaced by monetary compensation only if the employee himself requests this in writing. But even if the employee expresses his will, it is impossible to replace with monetary compensation the annual basic leave and annual additional paid leaves for pregnant women and employees under the age of 18, additional paid leave for workers employed in jobs with harmful and (or) dangerous working conditions.
But if, nevertheless, you have just that rare case when vacation can be replaced with compensation, then you need to issue an appropriate order. I give an approximate form of an order to replace part of the additional vacation with monetary compensation below.
As stated above, material payment as compensation for vacation is due only in a few cases. If an employee has unused rest days, but their number does not exceed 28, then the employee is not entitled to receive compensation for vacation.
Also, no payment is made if the end of the reporting year has come and the employed citizen does not plan to quit. The rest of the days just go to next year and will be added to the accumulated vacation in the future. Vacation compensation is not an obligation, but a right of the employer.
For the illegal payment of financial resources to an employee as a material incentive for unused vacation, a legal entity may be fined in the amount of 30,000 rubles or more, and CEO institutions - from 1000 to 5000 rubles.
In the first paragraph of the article, it was said that every employed citizen has the right to leave. Accordingly, if a citizen has several days of unused vacation or their total number is more than 28, then he can receive compensation.
This right applies to absolutely all categories of officially employed citizens. Remember that improper registration of an employee for work is a direct violation of the requirements of the law and entails administrative liability.
The first thing to do when calculating compensation for unused vacation is to determine the employee's vacation period.
For each fully worked year, an employee is entitled to compensation for a full annual paid vacation - as a general rule, 28 calendar days (Article 115 of the Labor Code of the Russian Federation). For a year not fully worked out, the number of unused vacation days for which compensation must be paid is determined in proportion to the hours worked.
So how do you calculate the days to compensate for unused vacation? If the employee worked without leave at his last place of work for less than 11 months, and he was entitled to leave in calendar days, then the number of unused vacation days is determined as follows:
At the same time, the indicator “Number of months of work with this employer” is calculated taking into account next rule(clause 35 of the Rules, approved by the NCT of the USSR on April 30, 1930 N 169):
Thus, compensation for unused leave upon dismissal in 2016 is not paid if the employee worked at the last place of work for less than half a month, or if all holidays were taken from him on the date of dismissal.
Of course, the result of calculations using this formula may not be an integer. Then the value can be rounded off, but not according to the rules of mathematics, but always upwards, i.e. in favor of the employee (Letter of the Ministry of Health and Social Development of the Russian Federation of December 7, 2005 N 4334-17).
When the number of unused vacation days is set, you can proceed to the calculation of the compensation itself for unused vacation upon dismissal.
In turn, the average daily earnings of an employee is determined in the same way as when calculating vacation pay (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).
Typically, leave compensation upon dismissal is calculated according to the formulas given above. But for a number of cases, their own rules for determining compensation for non-vacation leave are provided.
Is it possible to replace a vacation with monetary compensation in 2016 if its total duration exceeded 28 calendar days due to unused vacations carried over from previous years? Let's explain what we are talking about with an example. Suppose an employee used only 15 days of vacation in the last working year. The remaining 13 days "passed over" to the next year (Article 124 of the Labor Code of the Russian Federation).
Accordingly, in the current working year, an employee can rest 41 (28 +13) calendar days. However, in such a situation, in accordance with the Labor Code of the Russian Federation, compensation for unused vacation - those same 13 days, the employee is not entitled to. After all, his vacation for each year does not exceed the minimum of 28 calendar days (Article 126 of the Labor Code of the Russian Federation). That is, he can receive compensation only if he quits.
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 the form N T-2 (approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1), section VIII "Vacation" indicates:
In the vacation schedule in form N T-7 (approved by Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 N 1) in column 10 "Note" it should be noted that part of the vacation was replaced by monetary compensation indicating a specific number of days. It also reflects the details of the order to replace vacation with compensation.
Compensation for unused vacation is accounted for as labor costs:
Monetary compensation for vacation is subject to personal income tax in the general manner, regardless of the reason for which it was paid to the employee - in connection with dismissal or instead of vacation. Since it is his income (clause 1 of article 210, clause 3 of article 217, clause 2 of article 223, clause 1 of article 226 of the Tax Code of the Russian Federation). Withheld personal income tax must be transferred to the budget no later than the day following the day the compensation is paid (clause 2, article 223, clause 6, article 226 of the Tax Code of the Russian Federation).
In the 2-NDFL certificate, the amount of compensation is reflected with the code 4800 (Letter of the Federal Tax Service of the Russian Federation dated 08.08.2008 N 3-5-04 / [email protected], Appendix N 1 to the Order of the Federal Tax Service of Russia dated 10.09.2015 N MMV-7-11 / [email protected]).
Compensation for unused vacation is subject to insurance premiums to off-budget funds - PFR, FFOMS and FSS (including contributions for injuries) - in full (part 1 of article 7, subparagraphs "e" of paragraph 2 of part 1 of article 9 of the Law dated 24.07.2009 N 212-FZ, paragraph 1, 2 article 20.1, paragraph 2 paragraph 1 article 20.2 of the Law of 07.24.1998 N 125-FZ). This also applies to compensation for unused leave without dismissal in 2016, and to "dismissal" compensation.
The accrual of compensation for unused vacation 2016 is reflected in accounting by the following entries.
Rule 1 If an employee has worked in an organization from 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 NCT of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 18.12 .2012 N 1519-6-1). An 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 NCT of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 08/09/2011 N 2368-6 -one):
This rule applies only if the employee has worked for the employer for less than a year. Otherwise, when calculating vacation compensation, the formulas specified in the previous sections are used (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 vacation compensation upon dismissal in 2016 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, they have gone through several editions since then).
Below is a calculation of compensation for unused vacation upon dismissal (example).
Engineer Krasilshchikov A.N. leaves Kaleidoscope LLC on June 3, 2016. He has been working in this organization since February 9, 2015. In 2015, he was granted an annual paid leave of 14 calendar days. In accordance with the Regulations on the payment of vacations of Kaleidoscope LLC, the number of days of unused vacation when calculating is rounded up to the nearest integer.
The average daily wage of an employee is 1622 rubles.
For the period starting from February 9, 2015 Krasilshchikov A.N. worked in the organization for 1 year (02/09/2015 - 02/08/2016), 3 months (02/09/2016 - 05/08/2016) and 26 days (05/09/2016 - 06/03/2016). Since his last working month has been worked out by more than half, he is taken into account for the whole month. That is, the period of work of an engineer at Kaleidoscope LLC for the purposes of calculating compensation is 1 year and 4 months.
The number of vacation days unused by him will be: 23.3 days. (28 days + 28 days / 12 months x 4 months - 14 days). Subject to rounding: 24 days.
Compensation for unpaid leave upon dismissal in 2016 is equal to: 38,928 rubles. (24 days x 1622 rubles)
Save it or you'll forget:
The article will explain how to correctly fill out an order for the payment of compensation for unused vacation upon dismissal.
Let's consider a case from practice.
The organization, when dismissing employees, draws up an order using the unified form T-8. The order for payment of compensation for unused vacation upon dismissal is made by the personnel officer:
Should a personnel worker write in the order the number of days of vacation compensation? Would it be a mistake not to write that the accounting department needs to calculate and pay compensation? And what if the personnel worker mentioned compensation for 16 days in the order, and according to the accountant's calculations, the number of days should be 16.33?
Let's figure it out. You will find a sample order for compensation for compensation at the end of the article.
A personnel employee should not write in the order of dismissal with the payment of compensation for unused vacation, how many rest days the employee has accumulated. The unified form T-8 does not contain lines in which such information must be indicated.
The basis for calculating compensation for unused vacation is the order of the head of the organization to dismiss. In accordance with the dismissal order, the accounting department accrues compensation to the employee and draws up a note-calculation in the form No. T-61 or in a self-developed form. front side a note-calculation is filled in and signed by an employee of the personnel service, and the back is signed by the accountant of the organization.
It is impossible to round down the employee. In this situation, the accountant must calculate compensation for 16.33 days, despite the fact that 16 is written in the order.
How to round off the number of unused vacation days correctly is not stated in the legislation. Therefore, it is up to the organization to decide how to round such results. At the same time, most accounting programs provide for rounding the fractional number of days to two decimal places according to the rules of arithmetic. The organization may be guided by this procedure, or it may establish its own.
Accountant will be responsible for incorrect calculation. Therefore, compensation must be paid based on the calculation of the accountant (16.33 days).
Situation: how many digits after the decimal point can the fractional number of days for which compensation for unused leave related to dismissal be paid be rounded off
The more, the more accurate the calculation will be. An organization may round to two decimal places, or to three, or even to four.
When calculating the number of unused vacation days for which you need to pay compensation, you may get a fractional number of days. For example, if an employee needs to pay compensation for five months worked, the result is 11.6667 days (28 days : 12 months × 5 months).
How to round off the number of unused vacation days correctly is not stated in the legislation. Therefore, it is up to the organization to decide how to round such results.
At the same time, most accounting programs provide for rounding the fractional number of days to two decimal places according to the rules of arithmetic. The organization may be guided by this procedure, or it may establish its own.*
Example 1 Rounding off compensation for unused vacation upon dismissal to 11 months
Chief Accountant A.S. Glebova has been with the organization since May 13, 2016. She retired on February 27, 2017. All this period the employee worked completely.
Glebova was entitled to proportional compensation for unused vacation: 11 months were not worked upon dismissal. To determine the number of unused vacation days, the accountant determined that the number of full (working) months of the employee's work in the organization is nine (from May 13, 2016 to February 12, 2017).
The remaining number of days until the employee leaves is 15 (from February 13 to February 27, 2017), which is more than half of the working month (28 days : 2). Therefore, the accountant also included these 15 days in the calculation.
As a result, it turned out that Glebova worked 10 full months.
The organization has established a procedure for rounding the number of unused vacation days to four decimal places according to the rules of arithmetic.
The accountant calculated the number of unused vacation days as follows:
28 days : 12 months × 10 months = 23.3333 days
The employee was compensated for 23.3333 calendar days.
During vacation, the employee retains average earnings(Article 114 of the Labor Code of the Russian Federation). Therefore, compensation for unused vacation upon dismissal should be considered in the same way as vacation pay. That is, take the average earnings of an employee for the billing period and multiply this value by the number of days not taken off.
So, in order to calculate compensation for unused leave associated with dismissal, determine: *
1. The duration of the billing period.
2. Employee earnings for the billing period.
3. Average daily earnings.
4. The total amount of compensation for unused vacation upon dismissal.
Please note: it is necessary to conduct the calculation in a special way if in the billing period the employee was paid bonuses or his salary changed.
Attention: if you find an error in the calculation of compensation, its size will have to be determined again.
If you underestimate the amount by mistake, pay the employee the difference (paragraph 2, part 2, article 22 of the Labor Code of the Russian Federation). * Withhold the amounts that are overpaid from his salary. At the same time, it should be taken into account that general rule no more than 20 percent of the salary can be deducted from the salary (part 1 of article 138 of the Labor Code of the Russian Federation).
It happens that the amount of deduction exceeds this limit. Then the easiest option for an organization is to take from an employee written agreement(). To do this, issue an order, and let the dismissed person put his signature on it. If a person does not agree to return the overpaid amounts voluntarily, they can be recovered in judicial order ( , ).
Basis for calculation and payment of compensation
The basis for calculating compensation for unused vacation is the order of the head of the organization to dismiss. read below.
The organization may, at its own discretion:*
Arrange the payment of compensation with consumables cash warrant according to the form No. KO-2. If compensation was accrued simultaneously with the salary for the current month, then it can be paid according to the statements of form No. T-53 or form No. T-49 along with the salary. Such rules are set out in clause 6 of Bank of Russia Directive No. 3210-U dated March 11, 2014.
Example 2 Registration of a note-calculation in the form No. T-61 when paying compensation for unused vacation associated with dismissal
On June 30, 2017, the economist of Alfa LLC A.S. Kondratiev (tab. No. 007) is dismissed by own will(order on dismissal dated June 19, 2017 No. 21-k). Since June 30 is a working day, this month must be included in the billing period.
The settlement period for calculating compensation for unused vacation - from July 1, 2016 to June 30, 2017 - has been fully worked out. Alfa paid Kondratiev a monthly salary of 20,000 rubles. Therefore, the amount of payments taken into account when calculating average earnings amounted to 240,000 rubles.
The number of days in the billing period is 351.6 (12 months x 29.3 days/month). The average daily earnings of Kondratiev amounted to 682.59 rubles / day. ((20,000 rubles / month × 12 months) : 351.6 days).
The number of days of unused vacation for which the employee is entitled to compensation is 14. The amount of compensation for unused vacation is 9556.26 rubles. (682.59 rubles/day × 14 days).
In addition to compensation, upon dismissal, the employee received a salary for June in the amount of 20,000 rubles. In total, 29,556.26 rubles were accrued before dismissal. (20,000 rubles + 9556.26 rubles).
Personal income tax in the amount of 3842 rubles was withheld from the salary for June and compensation. (29,556.26 rubles × 13%).
Previously, Kondratiev was paid an advance on salary in the amount of 10,000 rubles. Therefore, upon dismissal, the employee is due 15,714.26 rubles. (20,000 rubles - 10,000 rubles + 9556.26 rubles - 3842 rubles).
On June 30, 2017, the accountant reflected in the note-calculation in form No. T-61 the amounts accrued to the employee for June (salary and compensation), as well as the amount due for payment (taking into account the previously issued advance payment).
Unified form No. T-8
Approved by resolution
Goskomstat of Russia
dated January 5, 2004 No. 1
| Personnel Number | |||||||||||||||||
| Ivanova Elena Vasilievna | 008 | ||||||||||||||||
| (Full Name) | |||||||||||||||||
| Administrative department | |||||||||||||||||
| (structural subdivision) | |||||||||||||||||
| Secretary | |||||||||||||||||
| (position (specialty, profession), category, class (category) of qualification) | |||||||||||||||||
| at the initiative of the employee, clause 3 of part 1 of article 77 of the Labor Code of the Russian Federation | |||||||||||||||||
| (grounds for termination (termination) employment contract(layoffs)) | |||||||||||||||||
| Foundation (document) number, date): |
statement by E.V. Ivanova dated April 3, 2017 No. 1 | ||||||||||||||||
| (employee statement, memo, medical report, etc.) | |||||||||||||||||
| Supervisor organizations |
Director | A.V. Lviv | |||||||||||||||
| (position) | (personal signature) | (full name) | |||||||||||||||
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, it is possible to increase its duration. When not in use extra days rest, the employee can apply for material compensation. The conditions for its provision are regulated by federal legislative acts.
All employed citizens are entitled 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 choice of the employee. The Labor Code of the Russian Federation provides for the possibility of receiving cash payments only in return for additional days off.
In case of dismissal of an employee, in the calculation, on the last working day, the employer is obliged to pay compensation to him in proportion to the period of time worked in the organization. Payment for the remaining days from the rest of the day in cash is carried out at the written request of the employee. The procedure for paying compensation for unused vacation is regulated by federal regulatory and legislative acts.
There are restrictions on the circle of persons entitled to replace the unused vacation period with cash payments. Article 126 Labor Code imposes a ban on the provision of compensation for part of the vacation period:
If an employee wrote an application for a full annual mandatory rest, but due to certain circumstances it was not possible to fully use it, there are days in return for which you can receive a monetary compensation. The reasons for this situation may be:
Payment of compensation for unused vacation is made at the moments strictly defined by law. Most of the nuances are regulated by the Labor Code of the Russian Federation:
The right of representatives of certain professions to receive monetary compensation in return for unused rest is established by Part IV of the Labor Code of the Russian Federation and ministerial letters and orders. The procedure for calculating the length of service, calculating the number of days due for compensation and other nuances are regulated by the following regulatory legal acts:
In most cases, the entire remaining number of days of the required annual rest is subject to recalculation and payment upon dismissal. There are situations when continuing labor activity In the organisation. Rarity of occurrence last version due to the fact that the Labor Code prohibits compensating the majority of the working population (with the exception of certain professions, for example, doctors, teachers, etc.) for the main 28 days, and employers prefer to transfer the rest to the next billing period.
The employee is entitled to the provision of annual paid rest, lasting 28 calendar days, at least once every 24 months. Failure to provide such is a violation of the law, entails an administrative penalty for the employer. Having used half of the 56 days set for 2 years worked, the remainder is reimbursed in monetary form it is impossible, because All these are components of the obligatory main part. Replacement with money is possible only in case of termination of the employment contract. These rules apply to essential workers, internal, external part-timers.
The right to use annual paid leave arises from the 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 reimburse the period of mandatory annual rest in proportion to this period. For an accurate calculation, a special formula is used.
When the employee continues his labor activity at the enterprise, the vacation days not used by him for the billing year, with his consent, are transferred to the next year or paid. Article 115 of the Labor Code of the Russian Federation prohibits compensation for the main annual paid leave. If the employee did not take it off completely, then he can reimburse the rest, even if he does not quit, but only the amount exceeding the prescribed 28 calendar days is payable.
Extra days are extra days, provided by law, local regulations of the enterprise, the rest of the days off for the previous billing 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 leave without dismissal is possible, for the following categories of employees:
An employee who has worked for a certain period of time and did not use the right to annual paid leave, upon dismissal, is obliged to compensate these days in monetary terms. 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 due to everyone. Compensation for unused vacation upon dismissal is calculated:
In some cases, the employee is entitled to reimbursement of unused vacation days for the 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 and was fired for the following reasons:
Rest in the amount of 28 calendar days is due to employees not for a calendar year starting in January, but for a calculated year, calculated from the date of employment. For example, an employee was employed on 02/04/2016, the accounting year for him will be 02/04/2016 - 02/03/2017 (in the absence of periods that shift him). The right to use up to 14 calendar days (if agreed with the authorities - more) arises from the employee after 6 months continuous experience, i.e. in the above example - 08/04/2016, and the full one can be used after 11 months. – 01/04/2017
In advance, it is possible to provide annual rest to the following categories of employees:
To determine the number of unused days for the purpose of compensation, it is necessary to calculate the vacation period. Vacation periods are excluded from the calculation:
For example, an employee employed on 02/04/2016 used 12 days of the main day and 28 days at his own expense (08/01 - 09/28), then upon dismissal on 10/01/2016 he is entitled to compensation 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 up, a shorter duration is rounded down.
The employee can calculate the due amount for unspent rest on their own using an online calculator, but it is difficult, because. you need to know the total annual income, the number of non-vacation days and the vacation period. The payment of compensation for unused vacation is calculated by the accountants of enterprises according to the formula:
The amount of rest due for the worked period can be calculated in two ways:
The average daily earnings are calculated according to the formula that takes into account the salary for the year:
In the event that one or several months were not fully worked out, the calculation is made according to a completely different formula:
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 is 2 days for one worked month. The number of vacation days due to compensation for some other categories of employees is indicated in Part 4 of the Labor Code.
In order to receive a monetary compensation for unused days of paid rest, you must contact the accounting department at the place of work with a written application. On its basis, an order is issued for the payment of compensation, issued to the employee against signature, appropriate entries are made in personnel documents- personal card, vacation schedule.
The application form for the provision of payment for unused vacation is not approved at the state level. The employee in any form draws up a document indicating the main necessary details:
Having accepted a statement from the employee, the manager approves it, issues an order for the accounting department and the personnel department. If the director is directly responsible for maintaining personnel records, he is recommended to check the data indicated 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.
Sample variant (sample document design):
Society with limited liability"Spring"
Vesna LLC
No. 137-ls dated 01.10.2017
Moscow city
On the replacement of 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. to replace with monetary compensation part of the additional vacation for the period 03/12/2016 to 03/11/2017 in the amount of 2 (two) calendar days.
Reason: personal statement of Makarova I.A. from 29.09.2017
Director of Vesna LLC (signature) Kryuchkov D.S.
Familiarized with the order:
Senior technologist (signature) Makarova I.A.
Cash compensation for unused vacation without dismissal is paid on the date of payroll for the current month. Upon termination of the employment contract, the transfer is made on the last working day or on the day the employee submits claims for its calculation. Failure to comply with the terms of payment 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 by:
The 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 business day following the date of dismissal of the employee. In any situation - upon dismissal or upon continuation of employment - mandatory insurance premiums in the FSS and the PFR (FZ No. 212, clause 2, part 1, article 9).
In the accounting documents of an organization (small business) that does not have a vacation pay fund, compensation for 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 that apply the “income minus expenses” taxation system and does not affect on those who use only income as an object of taxation.
The delay in the timing of the calculation of compensation for unused days or its absence is a reason for applying to labor inspection and court. The Code of Administrative Offenses for the employer provides for fines in the amount of:
For repetition of similar violations, the punishment is increased:
By filing a lawsuit against the employer, the employee has the right to claim unpaid compensation, underpayment, compensation for non-pecuniary damage, expenses for legal services related to litigation. An employee has the right to file a claim with the appropriate authorities to recover an additional payment from the employer before the expiration of 3 months from the date of dismissal.
The Labor Code of the Russian Federation states that Each employee has the right to receive a vacation once a year, in the amount of 28 days, excluding holidays.
But in some cases, it is possible to ask instead of rest.
Below is information governing the cases when such holiday compensation is appropriate:
There are exceptions to every rule. Article 126 also establishes categories of citizens whose vacation cannot be exchanged for money.:
Reference! The categories of citizens entitled to are described both in the Labor Code of the Russian Federation and in other legal documents, articles:,,,,,,,,, 350 of the Labor Code of the Russian Federation; P stops of the Government of the Russian Federation N 870, 877. Days to rest can also be added by the head of the organization, for this a special order is created.
Sample order for compensation for unused vacation:
You should start with the one who initiates the replacement of the employee’s vacation with monetary compensation.
This thought may visit the head of both the worker and the employer, but according to the law, it is the vacationer who is obliged to ask for this.
Moreover, he must do this in the form of a written statement, according to article 126 of the Labor Code of the Russian Federation.
In order to properly issue a "barter" it is necessary to fulfill several conditions:
The employer must endorse the received application for compensation for unused vacation. If the boss agrees with the request of the subordinate, an order is issued to pay compensation. The document is filled in in a free form indicating to whom and in what connection the funds are issued.
You can sample an application for compensation for unused vacation.
Attention! Boss has the right to reject the application about compensation.
The next step is to enter information into the worker's card.
In the eighth section, a note is made that the employee was given material compensation on account of a certain part of the vacation.
The last thing to do is to correct the schedule.
In the column "note" it is necessary to make a mark containing data on the replacement of rest with monetary compensation.
There enter the number of days to be compensated to whom the funds were issued and on the basis of what order.
If an employee, for some reason, has more than 28 days of annual rest, then the excess can be replaced with material compensation (Article 126 of the Labor Code of the Russian Federation). All days, in excess of the legislative norm, are paid by agreement of both parties.
Summing up, we note that the employer is obliged to provide rest for the number of days specified in the law. Only additional vacation can be exchanged for monetary compensation. The boss can do this only with the consent of his subordinate.
