Replacement of vacation with monetary compensation. Sample application for payment of compensation for unused vacation

Cash compensation for unused vacation is a guarantee provided for in Art. 126, 127 of the Labor Code of the Russian Federation. How such compensation is calculated and whether it is always paid, read our article.

The concept of compensation for unused vacation under the Labor Code of the Russian Federation in 2018-2019

Cash compensation for vacation days in accordance with Art. 126, 127 of the Labor Code of the Russian Federation are replaced in 2 cases:

• if the employee wishes, if there are no contradictions with labor legislation;
• dismissal.

Contradictions may arise when an employee demands payment of compensation for unused vacation - 2018-2019, and such vacation is 28 days or more, but it is increased due to additional allowance for the harmful, dangerous, special nature of the work.

NOTE! Minors, as well as pregnant women, cannot demand compensation if they do not quit. Due to the special protection of this category by the legislator, they must take advantage of the annual vacation.

Days of additional leave granted by force of law for harmfulness, danger, or the special nature of working conditions are not replaced by money (Part 3 of Article 126 of the Labor Code of the Russian Federation). But if these are provided for by a local act of the enterprise in excess of the days guaranteed by the legislator, their replacement with money is possible.

The second meaning of the concept of compensation for unused vacation in 2018-2019, as noted above, refers to payment-compensation made upon dismissal. In this case, according to the Labor Code of the Russian Federation, the following is paid as compensation for unused vacation:

• 28 days of annual rest (or 56 for 2 years, if last year was not used);
• all days of legal additional leave not taken off;
• days provided by the employer on his own initiative (for example, for length of service in the company).

How can an employee exercise his right to leave (Article 127 of the Labor Code of the Russian Federation)

An employee according to Art. 127 of the Labor Code of the Russian Federation can:

1. Receive payment for vacation days that should have been taken, but were not. The specified norm provides the employee with rest after dismissal from a given place of work (definition of the Constitutional Court of the Russian Federation dated July 18, 2017 No. 1553-O).
2. Go on vacation followed by dismissal. An employee can exercise this right if there is an appropriate agreement with the employer in cases where he did not commit guilty actions that served as the basis for dismissal.

In the second case, the leave is paid to the person resigning according to the general rule - according to the average daily earnings. The deadline for transferring payment in accordance with clause 1 of Rostrud letter No. 5277-6-1 dated December 24, 2007 is the last working day of the former employee. On the same day, a full payment of wages is made to him, and a work book is issued.

Despite the actual termination of the employment relationship on the last working day, the employee is considered dismissed at the end of the vacation (Part 2 of Article 127 of the Labor Code of the Russian Federation).

Sample order for compensation for unused additional and main leave

To pay compensation in lieu of providing leave, a written application must be received from the employee (Part 1 of Article 126 of the Labor Code of the Russian Federation).

Based on the application, an order is issued containing:

• date of its publication;
• Full name and position of the employee whose leave is replaced by compensation;
• a period of additional admission that will not be used;
• link to article 126 of the Labor Code of the Russian Federation and the employee’s application (the latter must have a registration number and date of preparation);
• signatures of the manager and employee.

Let us remind you once again that, by virtue of Art. 126 of the Labor Code of the Russian Federation, an employee has the right to compensation for unused primary and additional leave only for days provided in excess of 28 or 35 days.

When dismissing an employee, the specified order is not issued, but a calculation note is drawn up in form T-61, which specifies the unpaid days and the amount paid in connection with this.

How to get compensation for last year's unused vacation

By virtue of Art. 124, 125 of the Labor Code of the Russian Federation, the employee has the opportunity to transfer the annual vacation to another period, and therefore the vacation schedule is changed.

Labor legislation allows such a transfer within 2 years after the end of the working year.

For example, if an employee began working at a given enterprise on 06/01/2017, leave for the first working year should be provided to him and, if necessary, can be transferred from 12/01/2017 to 06/01/2019. It is no longer possible to carry it forward; the ban on this is established by Part 4 of Art. 124 Labor Code of the Russian Federation.

Starting from 06/01/2018, this employee has the right to vacation for the second working year, and if he works without going on annual vacation, vacation days are accumulated.

By agreement with the employer, the employee can add the old vacation to the new one and take 56 days off at once. It is impossible to replace vacation for the previous working year with money due to Part 2 of Art. 126 Labor Code of the Russian Federation.

However, an employee may receive compensation for unused additional leave, including for the first working year.

To do this, he needs to write a corresponding statement addressed to the manager. The latter can either satisfy or refuse to replace the vacation with compensation, because satisfying such a request is not the employer’s responsibility.

Is it possible to receive compensation for unused vacation upon dismissal after the end of maternity leave?

How to receive compensation for unused vacation in general cases is clear from the provisions of Chapter. 19 Labor Code of the Russian Federation.

Whether it is possible to receive compensation for unused vacation for a woman who was on maternity leave, after which she decided to quit, is stated in the rules, approved. NKT of the USSR 04/30/1930 No. 169 (hereinafter referred to as rules No. 169), as well as explanations for their application.

So, consider the following options:

1. If an employee has used all the vacation days accumulated before going on maternity leave (B&R), upon dismissal she is paid compensation for which the length of service accumulated during the period of sick leave (140 days), as well as for the period of annual leave taken before it, is proportional vacation days.
2. If the accumulated days of annual leave before going on maternity leave were not used, then upon dismissal the woman receives full compensation (it is necessary to calculate her entitlement and unused leave for the years worked, and then add to it the leave for the period of sick leave according to the BiR).

These conclusions are drawn based on the provisions of Art. 121 Labor Code of the Russian Federation:

• days of annual rest taken before going on maternity leave, the B&R period (140 or 196 days), are included in the length of leave, for non-use of which the woman is entitled to compensation;
• the period of child care up to 1.5 or 3 years is not included in the vacation period.

Is a part-time worker entitled to compensation for unused vacation?

Is a part-time worker entitled to compensation for unused vacation? The answer to this question is clearly affirmative: yes, such an employee has the right to the payment provided for in Part 1 of Art. 127 Labor Code of the Russian Federation.

The basis for this statement is:

• Art. 286 Labor Code of the Russian Federation;
• Clause 31 of Rules No. 169.

In a situation with part-time work, attention is drawn to the fact that the part-time worker combines vacations at the main and additional places of work into one in accordance with Art. 286 Labor Code of the Russian Federation. If this is an internal part-time worker, then such a merger occurs at the stage of approving the vacation schedule. If the part-time worker is external, then at the additional place of work he writes a statement on the basis of which the employer provides annual rest during the period coinciding with the rest at the main place of work.

Thus, when an internal part-time worker is dismissed from both positions at once, he is entitled to 2 monetary compensations for unused vacation.

How compensation is calculated: formula

Calculation of monetary compensation for unused vacation is made using a simple formula: the number of days not taken off is multiplied by the average daily earnings.

In this case, you should take into account:

1. With a guaranteed vacation of 28 days, no more, it is considered that for each month the employee is entitled to 2.33 days of vacation (letter of Rostrud dated October 31, 2008 No. 5921-TZ).
   It is not necessary to round the resulting number of days, but if the employer wants to do this, then rounding occurs in favor of the employee, always upward (letter of the Ministry of Health and Social Development dated December 7, 2005 No. 4334-17).
2. Whether compensation for unused vacation is due to employees with short work experience is indicated in paragraph 28 of rules No. 168. Yes, the specified payment is made, but in proportion to the length of service.
   If an organization is liquidated or its staff is reduced, or an employee enters military service, then, despite his short length of service (from 5.5 to 11 months), he is paid full compensation.
3. Average daily earnings are determined by the formula:
   SDZ = ∑ of all income / 12 / 29.3.

Income includes all payments made by a given employer for the last 12 months.

You can read more about calculating compensation here: How leave is calculated upon dismissal. For information on calculating personal income tax on compensation, see the article Is compensation for unused vacation subject to personal income tax?

When is full compensation paid and when is partial compensation paid?

It was mentioned above that in order to receive full compensation, the employee must:

• have a working experience of at least 11 months;
• do not go on vacation to account for the period worked.

Let's consider a situation where these conditions are not met.

NOTE! The 11-month mandatory service requirement is established only for the calculation of compensation. An employee can go on paid full leave after just six months of work at this enterprise (Part 2 of Article 122 of the Labor Code of the Russian Federation).

Situation 1

Stepanov A.B. worked for 7 months and resigned at his own request. What compensation is he paid?

The formula given in the article is used here: 2.33 × 7 = 16.31. Stepanov is entitled to compensation obtained as a result of multiplication: 16.31 × SDZ.

Situation 2

Stepanov A.B. worked at the company for six months and went on full leave. After returning from vacation, I worked for another 1 month and quit. Is he entitled to compensation?

According to the Labor Code of the Russian Federation, unused annual rest days in kind are reimbursed in the form of monetary compensation upon dismissal of an employee.

Is it possible to receive compensation for unused vacation not only upon dismissal, but also in ongoing employment relationships, is also indicated in the Labor Code of the Russian Federation: this is possible if there are days of additional leave, not provided for by the legislator, but guaranteed by local acts.

An employee who does not want to take advantage of such additional days has the right to replace them with compensation. All categories of workers have this right.

Compensation is calculated using a formula similar to the calculation of vacation pay.

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 vacation with monetary compensation for pregnant women and employees under the age of 18, as well as employees engaged in heavy 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 of the Ministry of Labor and Social Development dated April 25, 2002 No. 966-10 put an end to this dispute between the “physicists” and the “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 the 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 about recalling an employee from a regular 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 have been “moved” to the 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 a memo or notice) 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).

An order for payment of compensation for unused vacation must be issued if there is a signed application for monetary compensation written in free form by the employee, which is sent directly to the head of the organization.

A company employee can receive compensation for unused annual paid leave in two cases:

1. if he quits
2. the total amount of vacation exceeds 28 calendar days.

The second case occurs when an employee did not have time to take vacation for some reason, and it 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 payment for all remaining unused rest days. At the same time, no employer can refuse him - failure to pay the full amount is a serious violation of labor legislation. The total amount of compensation depends on the employee’s daily wage rate multiplied by the number of unused vacation days.

Registration of compensation for unused vacation

The process of receiving financial compensation for unused vacation is documented. To do this, the employee must write a statement (about dismissal or desire to receive compensation for days exceeding the permissible threshold of 28 calendar days). The law does not establish a clear framework within which this statement must be drawn up, so employees can write it in free form.

If the employer and the personnel service have no objections to the issuance of compensation, the immediate manager of the enterprise issues an order in free form that a certain employee is allowed to receive a financial payment for unused vacation.

Order for compensation for unused vacation

As in the case of an application, an order for compensation for unused vacation is issued in free form. This document must necessarily contain the following information:

• the employer's consent to the need to issue compensation;
• personal data of the employee (last name, first name, patronymic, position);
• the reason for issuing the funds;
• the amount of compensation and for what period of vacation it is due;
• the employee responsible for carrying out the order.

The document is signed by the boss and sent for execution to the personnel service and accounting department, where the process of settlement with the employee already takes place. It should be remembered that the employee must also be familiar with this document.

The person is obliged to put his signature on the order itself or in the annex issued to it, and if the employee does not express this consent in documents, then the points written in the form will become invalid.

Replacement of vacation with monetary compensation (+ sample order)

Article 126 of the Labor Code of the Russian Federation allows us to replace with monetary compensation that part of the annual leave that 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 workers whose vacation exceeds 28 calendar days per year can take advantage of 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 employer’s right, not an obligation. Vacation may be replaced by monetary compensation only if the employee himself requests it in writing. But even if the employee has the will of the employee, it is impossible to replace with monetary compensation annual basic leave and annual additional paid leave for pregnant women and employees under the age of 18, additional paid leave for employees engaged in work 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 provide an approximate form of an order to replace part of the additional leave with monetary compensation below.

In what cases can you not receive compensation for unused vacation?

As stated above, material payment as compensation for vacation is only due 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 arrived and the employed citizen does not plan to quit. The remaining days simply roll over to the next year and will be added to the accumulated vacation in the future. Payment of compensation for vacation is not an obligation, but a right of the employer.

For illegal payment of funds to an employee as a material incentive for unused vacation, a legal entity may be fined in the amount of 30,000 rubles, and the general director of the institution - from 1,000 to 5,000 rubles.

Are there any categories of citizens who are not entitled to compensation for unused vacation?

The first paragraph of the article stated that every employed citizen has the right to vacation. 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.

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 - as a 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 2016 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 vacation not taken.

Is it possible to replace last year’s vacations with compensation?

Is it possible to replace vacation with monetary compensation in 2016 if its total duration exceeded 28 calendar days due to unused vacations carried over from previous years? Let us explain with an example what we are talking about. Let's say an employee used only 15 days of vacation during 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, the employee is not entitled to compensation for unused vacation - those same 13 days. 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.

Compensation instead of vacation in personnel documents

If you decide to pay an 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 in form N T-7 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 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. The details of the order to replace vacation with compensation are also reflected here.

Taxation of compensation for unused vacation upon dismissal

Compensation for unused vacation is taken into account as labor costs:

• for profit tax purposes (clause 8 of Article 255 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 05.05.2016 N 03-03-06/1/25976) on the date of accrual (clause 4 of Article 272 of the Tax Code of the Russian Federation). In this case, the amount of compensation is included in expenses, even if the organization creates a reserve for vacation pay in tax accounting (Letter of the Ministry of Finance of Russia dated May 3, 2012 N 03-03-06/4/29);
• for the purpose of calculating tax under the simplified tax system with the object “income reduced by the amount of expenses” (clause 6, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation) on the date of payment to the employee (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation) .

Cash 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). The withheld personal income tax must be transferred to the budget no later than the day following the day of payment of compensation (clause 2 of Article 223, clause 6 of Article 226 of the Tax Code of the Russian Federation).

In the 2-NDFL certificate, the amount of compensation is reflected with code 4800 (Letter of the Federal Tax Service of the Russian Federation dated 08.08.2008 N 3-5-04/380@, Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 10.09.2015 N ММВ-7-11/387@) .

Insurance premiums from compensation for unused vacation upon dismissal

Compensation for unused vacation is subject to insurance contributions to extra-budgetary funds - Pension Fund, Federal Compulsory Medical Insurance Fund and Social Insurance Fund (including contributions for injuries) - in full (Part 1, Article 7, Subclause “e”, Clause 2, Part 1, Article 9 of the Law dated 07.24.2009 N 212-FZ, clause 1, 2 article 20.1, paragraph 2 clause 1 article 20.2 of the Law of 07.24.1998 N 125-FZ). This applies to compensation for unused vacation without dismissal in 2016, and to “dismissal” compensation.

How is compensation calculated for unused vacation?

The accrual of compensation for unused vacation 2016 is reflected in accounting with the following entries.

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, that is, for the entire annual paid leave (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on April 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 04.03.2013 N 164-6-1, dated 09.08.2011 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 revisions since then).

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

Compensation calculation

Engineer Krasilshchikov A.N. resigns from Kaleidoscope LLC on June 3, 2016. He has been working in this organization since February 9, 2015. In 2015, 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 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 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 2016 is equal to: RUB 38,928. (24 days x 1622 rub.)

Save it or you’ll forget:

Should the order for payment of compensation for unused vacation upon dismissal indicate how many days the employee did not take time off?

The article will explain how to correctly fill out an order for payment of compensation for unused vacation upon dismissal.

How to issue an order for payment of compensation for unused vacation upon dismissal

Let's consider a case from practice.

When dismissing employees, an organization draws up an order using the unified T-8 form. An order for payment of compensation for unused vacation upon dismissal is drawn up by a personnel officer:

• in the line “ground (document, number, date)” writes “application No. from such and such a date”;
• further adds the phrase “accounting department to calculate and pay compensation for unused vacation for such and such a number of days.”

Should a personnel employee write in the order the number of days of compensation for vacation? Would it be a mistake not to write about the fact that the accounting department needs to calculate and pay compensation? And what to do if the personnel employee mentioned compensation for 16 days in the order, but according to the accountant’s calculations, the number of days should be 16.33?

Let's figure it out. You will find a sample compensation order at the end of the article.

Which order form to take for compensation for unused vacation upon dismissal and how to fill it out

A personnel employee should not write in the dismissal order with payment of compensation for unused vacation how many days of rest the employee has accumulated. The unified T-8 form does not contain lines in which it is necessary to indicate such information.

The basis for calculating compensation for unused vacation is the order of the head of the organization on dismissal. In accordance with the dismissal order, the accounting department accrues compensation to the employee and draws up a calculation note in Form No. T-61 or in an independently developed form. The front side of the calculation note is filled out and signed by an employee of the personnel department, and the back side is filled out by the organization’s accountant.

You cannot round down towards the employee’s deterioration. In this situation, the accountant must calculate compensation for 16.33 days, despite the fact that the order says 16.

The law does not say how to correctly round up the number of unused vacation days. Therefore, the organization can decide how to round such results independently. However, most accounting programs provide for rounding the fractional number of days to two decimal places according to the rules of arithmetic. An organization can be guided by this order, or it can establish its own.

The accountant will be held responsible for incorrect calculations. Therefore, compensation must be paid based on the accountant’s calculation (16.33 days).

Situation: to how many digits after the decimal point can the fractional number of days for which compensation must be paid for unused vacation associated with dismissal?

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 compensation must be paid, you may end up with a fractional number of days. For example, if an employee needs to be paid compensation for five months worked, the result is 11.6667 days (28 days : 12 months × 5 months).

The law does not say how to correctly round up the number of unused vacation days. Therefore, the organization can decide how to round such results independently.

However, most accounting programs provide for rounding the fractional number of days to two decimal places according to the rules of arithmetic. An organization can be guided by this procedure, or it can establish its own.*

Example 1. Rounding of compensation for unused vacation upon dismissal to 11 months

Chief accountant A.S. Glebova has been working in the organization since May 13, 2016. On February 27, 2017, she resigned. The employee worked fully during this entire period.

Glebova is entitled to proportional compensation for unused vacation: 11 months upon dismissal were not worked out. 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 before the employee’s dismissal 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 for 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's compensation was paid for 23.3333 calendar days.

How to calculate compensation for unused vacation upon dismissal

During vacation, the employee retains his 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 employee’s average earnings for the billing period and multiply this value by the number of days not taken off.

So, to calculate compensation for unused vacation associated with dismissal, determine:*
1. 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: calculations must be carried out in a special way if the employee was paid bonuses during the billing period or his salary changed.

Attention: Having discovered an error in the calculation of compensation, its amount will have to be determined again.

Having underestimated 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 issued in excess from his salary. It is worth considering that, as a 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 withheld exceeds this limit. Then the easiest option for the organization is to take written consent from the employee (). To do this, issue an order, and have the person being dismissed put his signature on it. If a person does not agree to return the overpaid amounts voluntarily, they can be recovered in court (,).

How to pay compensation for unused vacation upon dismissal

Basis for calculation and payment of compensation

The basis for calculating compensation for unused vacation is the order of the head of the organization on dismissal. read below.

The organization may, at its own discretion:*

• use the unified order form No. T-8, if approved by the head of the organization in the order on accounting policies;
• apply an independently developed order form approved by the head (provided that it contains all the necessary details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

Make payment of compensation using a cash receipt order according to form No. KO-2. If compensation was accrued simultaneously with the salary for the current month, then it can be paid according to statements of form No. T-53 or form No. T-49 along with the salary. Such rules are established in paragraph 6 of the Bank of Russia instruction dated March 11, 2014 No. 3210-U.

Example 2. Drawing up a settlement note in Form No. T-61 when paying compensation for unused vacation related to dismissal

On June 30, 2017, economist of Alpha LLC A.S. Kondratiev (tab. No. 007) resigns of his own free will (dismissal order dated June 19, 2017 No. 21-k). Since June 30 is a working day, this month must be included in the billing period.

The calculation period for calculating compensation for unused vacation - from July 1, 2016 to June 30, 2017 - has been fully worked out. Alpha paid Kondratiev a monthly salary of 20,000 rubles. Therefore, the amount of payments taken into account when calculating average earnings was 240,000 rubles.

The number of days in the billing period is 351.6 (12 months x 29.3 days/month). Kondratyev’s average daily earnings amounted to 682.59 rubles/day. ((RUB 20,000/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 RUB 9,556.26. (RUB 682.59/day × 14 days).

In addition to compensation, upon dismissal, the employee was accrued a salary for June in the amount of 20,000 rubles. A total of 29,556.26 rubles accrued before dismissal. (RUB 20,000 + RUB 9,556.26).

Personal income tax in the amount of 3,842 rubles was withheld from the salary for June and compensation. (RUB 29,556.26 × 13%).

Previously, Kondratyev was paid an advance on his salary in the amount of 10,000 rubles. Therefore, upon dismissal, the employee is due 15,714.26 rubles. (RUB 20,000 - RUB 10,000 + RUB 9,556.26 - RUB 3,842).

On June 30, 2017, the accountant reflected in the calculation note 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).

Sample dismissal order with compensation for unused vacation

Unified form No. T-8
Approved by resolution
Goskomstat of Russia
dated January 5, 2004 No. 1

There always comes a time when one or another employee begins to wonder whether it is possible to receive compensation for unused vacation, under what circumstances it is due, and how to calculate compensation for vacation upon dismissal. Let's try to understand this problem in more detail, dispelling all doubts.

Right to money

When an employee leaves the organization for any reason, he may have in reserve calendar days of the vacation period that he had not previously used. The employee has the opportunity established by law to go and take the remaining number of days off and then say goodbye to the company. Or maybe you can take compensation for unused vacation upon dismissal, which is quite legal under the law of the country. He says about this fact:

• Article 127 of the Labor Code of the Russian Federation;
• clause 28 of the Rules approved by the USSR CNK No. 169 dated April 30, 1930 (hereinafter referred to as Rules No. 169).

Importance of the issue

A person needs to know in advance how to secure compensation for unused vacation, so that an unscrupulous employer does not have the opportunity to violate labor laws by ignoring his right to compensation for vacation upon dismissal.

An accounts payable accountant must be aware of how to calculate compensation for unused vacation. Failure to comply with this action entails the application of certain penalties by regulatory authorities.

Right to carry or money

So, it is necessary to understand how an employee could have unclaimed leave for which compensation is due, and how to count the days of unused time. It is necessary to immediately clarify: missed vacation and compensation for it may appear for several reasons. Including, if during the period of rest required by law, a period has occurred:

• temporary illness for which a sick leave certificate has been issued;
• performing government duties, for which an employee, under normal working conditions, has the right to ignore work;
• recalling an employee from main leave.

Calculation rules

On the question of how compensation for unused vacation is calculated, it must be said that it involves simple calculations. The amount of funds that an employee of the organization will receive depends on their results. If you do not have the necessary knowledge, we suggest that you familiarize yourself with this issue in more detail.

So, compensation for vacation must be calculated for all calendar days that the person did not use as vacation. This applies to both main and additional leave. Regardless of its type, the amount of compensation payment is calculated for all days due to the employee.

You should not pay much attention to the basis for dismissal: in any situation, both the main and additional vacation periods must be compensated in money.

To correctly calculate compensation for unused vacation, let us clarify: in a situation in which the year is not actually fully worked out, the calculation of calendar days of the vacation period is carried out in proportion to the period actually worked. So, provided that the employee actually worked for less than 11 months without providing rest during this period, the number of calendar days of the vacation period is calculated as follows:

Rest days = 2.33 × full months of work – days off on vacation In this formula, 2.33 is a special index. It is calculated as the ratio of the number of allotted days of vacation to the number of months in a year (28/12 = 2.33). As a rule, this indicator in many cases is standard for employees in the absence of special calculation conditions.

It should also be noted that the indicator of the number of months of work with the employer is calculated taking into account clause 35 of Rules No. 169. According to them:

• if half a month or more has actually been worked, it is considered to have been worked in its entirety;
• provided that less than half a month has been worked, it is not taken into account at all.

In other words, compensation for leave upon dismissal in 2018 will not be paid if:

1. actual experience is less than 1/2 month;
2. Previously, the right to rest had already been used in full.

As a rule, after calculations, the resulting value comes out as a fraction and not as a whole number. Then it can be rounded up, that is, in favor of the employee. This is stated in the letter of the Ministry of Health and Social Development No. 4334-17 dated December 7, 2005.

After calculating the number of days to which the employee is entitled, since they have not been used by him previously, a direct calculation of compensation for unused vacation is made. The scheme is like this:

Compensation = number of unused days × average daily earnings The average daily earnings indicator is calculated in accordance with clause 4 of the Regulations of the Government of the Russian Federation, approved by Resolution No. 922 of December 24, 2007. That is, in the same way as for regular vacation pay.

Calculation in working days

Sometimes compensation for unused vacation upon dismissal is calculated not in calendar days, but in working days. The most important circumstances of this calculation option are:

1. concluding an employment contract with a person for a period of less than two months;
2. hiring seasonal employees.

We will show you how to calculate vacation compensation upon dismissal for such contracts. Thus, the formula for calculating compensation payments remains unchanged. The only thing is that when calculating unused vacation days, the coefficient is 2, not 2.33. Everything else is as described above.

Compensation for unused vacation upon dismissal should be considered in the same way as vacation pay. That is, take the employee’s average earnings for the billing period and multiply this value by the number of days not taken off.

So, to calculate compensation for unused vacation associated with dismissal, determine:
1. Duration of the billing period.
2. The employee’s earnings for the billing period.
3. Average daily earnings.
4. The total amount of compensation for unused vacation upon dismissal.

Special calculation circumstances

Let's consider the special circumstances of calculating compensation for unused vacation. These include:

• if you have worked in an organization for 11 to 12 months, you can count on the entire vacation, as if you had actually worked a full year. An exception is an experience equal to 11 months due to rounding (clause 28 of Rules No. 169 and Rostrud letter No. 1519-6-1 dated December 18, 2012);
• even if a person actually worked from 5.5 to 11 months, the right to the entire vacation period arises in the presence of such external factors as the liquidation of the employer, staff reduction, conscription, etc. This condition for calculating monetary [compensation for unused vacation] follows use only if the person worked in the company for less than 1 year (clause 28 of Rule 169 and letter of Rostrud No. 2368-6-1 dated 08/09/2011).

To more accurately understand the mechanism for calculating compensation for unused vacation upon dismissal, let’s consider a specific case.

EXAMPLE
Administrator Vereshchagin decided to resign from Iskra LLC on July 18, 2018. He got a job at this organization on June 1, 2017. According to the schedule, he was given basic leave of 14 days. And according to the company’s regulations on wages, the number of vacation days not taken off is rounded to the nearest whole number. Vereshchagin's calculated average daily earnings was 1,754 rubles.

Having found out the number of days actually worked, we get the following result. Vereshchagin worked:

1 year: 06/01/2017 – 05/31/2017.

1 month: 06/01/2018 – 06/30/2018.

18 days: 07/01/2018 – 07/18/2018.

Based on the fact that more than half of the last period has been worked out, it must be taken as one, that is, Vereshchagin’s vacation experience is equal to 1 year and 2 months.

Let's calculate the number of unused vacation days as follows:

28 days + 2.33 × 2 months. – 14 days = 18.66 days.

When rounded, according to the wage regulations, the number of unused vacation days will be 19 full days.

Compensation for unpaid leave upon dismissal will be:

19 × 1754 = 33,326 rubles.

Keep in mind: having made the calculation, the employer is obliged to transfer monetary compensation in lieu of vacation exactly at the moment when the person quits - on the last day of his presence at the enterprise. At the same time, the rest of the money due to him is paid - salary, bonuses, etc.

Money without subsequent dismissal

Is it possible to receive compensation for unused vacation without dismissal in 2018? It turns out yes. And this is called replacing vacation with monetary compensation, which is also enshrined in law.

This situation may arise if a person has a legal right to a vacation period of more than 28 days, and independently expresses a desire for a replacement of this kind. However, it is necessary to take into account that it is possible to replace vacation with monetary compensation only within the number of days in excess of the standard vacation. That is, beyond 28 days.

The subordinate needs to apply for compensation for unused vacation in excess of the number of days established by law. And the employer, in turn, independently decides whether it is possible to replace the vacation with monetary compensation or send the employee on vacation for all the calculated days.

All this means is that h Replacing vacation with monetary compensation is permissible in the case when a person is entitled to additional vacation, which, according to Art. 126 of the Labor Code of the Russian Federation can be replaced by a monetary amount. After all, such a vacation period is provided in addition to the main vacation, the duration of which is 28 days. As for, for example, study leave, it cannot be replaced with money.

Transfer

In a situation where the unclaimed part of the main vacation is postponed to the next year, compensation for unused vacation is also not provided. And this point is connected with the fact that such days are essentially not an excess, since in total over all the years of actual work they do not cover the standard period of 28 days.

Impossibility of replacement with money

For some people, the question of whether compensation for unused vacation is due cannot be raised under any circumstances. This category includes pregnant women and workers under 18 years of age.

For people employed in harmful or dangerous working conditions, compensation for vacation under the Labor Code of the Russian Federation for additional days of rest is also unacceptable. However, this legal norm does not affect compensation for unused additional leave upon dismissal.

If an employee has the right to monetary compensation for unused vacation without dismissal in 2018, in order to carry out this operation in accounting and personnel records, he is required to write an application for vacation compensation, a sample of which may be as follows.

Application for compensation payment instead of days of rest

The application for vacation compensation, a sample of which is presented above, is not a standardized form. That is, it is not enshrined in any way at the legislative level. In order for compensation for unused leave upon dismissal or when replacing part of additional leave to be paid, the employee can use this sample or any other developed by the organization.

In the event that the employer decides to satisfy a request from a subordinate, he issues an appropriate order to replace the vacation with monetary compensation, a sample of which may look like this.

Order to replace vacation with monetary compensation

Since the order for compensation for unused vacation, a sample of which is shown earlier, has a free form, it is advisable that it be developed by the company’s personnel service.

Personnel accounting payments

As for personnel document flow, in accordance with the Labor Code of the Russian Federation, compensation for unused vacation must be documented without fail. And first of all, it is reflected in the employee’s personal card (form No. T-2). In its eighth section, the required rest reflects all the data necessary for accounting. Including:

Regarding the vacation schedule (form No. T-7), in column 10 “Note” it is necessary to clarify that compensation has been paid for unused vacation without dismissal. And at the same time, you should certainly display the number of days of the vacation period that were replaced with cash.

Tax accounting of payments

If we consider vacation compensation upon dismissal in 2018 from the perspective of tax authorities, then it is included in labor costs. Namely:

• When calculating income tax, the compensation payment is taken on the date of its accrual. The presence of a reserve to pay for an employee’s rest does not play a role here;
• when calculating tax on a simplified system with the object “income minus costs”, compensation for unpaid leave upon dismissal in 2018 is recognized on the date of its transfer.

Personal income tax taxation of compensation for unused vacation upon dismissal occurs in the general manner with tax withholding. And this point is not related to the exact situation in which the compensation payment was received - upon dismissal or as a replacement for days of the vacation period. The tax withheld in Russia from vacation compensation must be transferred to the state treasury no later than the day following the day of its payment. As for the reflection of the amount of tax on compensation in an individual’s income certificate, since 2018 it has its own coding - 2013. And before 2018, 4800 was used as the income code for compensation for unused vacation in 2-NDFL certificates.

In 2-NDFL certificates for 2017, show compensation for unused vacation with the new income code 2013.

Compensation for unused vacation is subject to insurance contributions to all funds - Social Insurance Fund, Pension Fund and Federal Medical Insurance. Moreover, this applies to any type of compensation - upon dismissal or replacement of days of the vacation period with cash.

Accounting for payments

Reflection To Leave compensation upon dismissal in accounting involves the preparation of special entries:

• Debit 20 and Credit 70 – compensation was made for unused vacation in 2018, which was calculated by us in advance;
• Debit 70 and Credit 68 – personal income tax from the calculated compensation payment;
• Debit 20 Credit 69 – insurance premiums for compensation payments;
• Debit 70 and Credit 50, 51 - transfer of compensation for unused vacation, when paid through the cash register or current account.

In our opinion, based on the above, it can be assumed that the question of whether compensation can be taken for unused vacation has been fully disclosed. Therefore, any person will no longer have difficulties with how to calculate compensation for vacation.