Should the order for payment of compensation for unused vacation upon dismissal indicate how many days the employee did not take time off? Replacement of annual leave with monetary compensation. Instructions

Quite a lot of people wonder Is it possible to replace annual leave with monetary compensation?. Let's try to understand the intricacies of the current labor legislation in this area and give you detailed information that is useful when building relationships with the employer.

When can vacation be compensated with money?

There are 2 legally established options for replacing vacation with monetary compensation:

Payment in cash for part of the vacation exceeding the basic 28 calendar days. This norm is contained in Article 126 of the Labor Code of the Russian Federation.

Dismissal of an employee. In this case, the provisions of Article 127 of the Labor Code of the Russian Federation apply.

Replacement of vacation with monetary compensation is not allowed. women during pregnancy and workers under the age of majority (18 years). For persons who work in harmful and dangerous jobs, the law did not previously allow the replacement of the days of the provided additional leave with monetary compensation. However, two years ago, adjustments were made to this norm. Now, replacing vacation with cash compensation is possible for days of additional vacation exceeding a calendar week. Moreover, this opportunity must be secured by a collective agreement. Payment is made based on the order of the director.

Compensation for unused vacation sample order:

Let's take a closer look at both options.

Replacement of vacation with monetary compensation for days beyond 28 calendar days

As noted above, the payment in this case is made on the basis of the director’s order, which in turn is issued on the basis of the employee’s personal application.

Compensation for vacation sample application:

If a person shares vacation, then only that part of it that falls on additional days over 28 calendar days of the main vacation is subject to compensation.

Let's give an example. Let us assume that an employee of an enterprise, in connection with the performance of his job duties under an irregular working day, is entitled to a basic paid leave of 28 calendar days and an additional leave of 10 calendar days. Total 38 calendar days. for the next year it is stipulated that he will go on vacation in August for all 38 days. However, he appeals to the manager with a request to be sent on vacation for 28 calendar days and replace additional days of vacation with monetary compensation.

In this case, the employee will most likely receive payment of compensation simultaneously with vacation pay no later than 3 days before going on vacation. The norm regarding the timing of payment of vacation pay is enshrined in Art. 136 Labor Code of the Russian Federation.

The amount of monetary compensation is calculated on the basis of a person’s average earnings, which in turn is determined in accordance with the rules provided for in Article 139 of the Labor Code of the Russian Federation, as well as the Regulations approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

If the duration of the main vacation is longer than 28 calendar days(for example, this could be 30 calendar days), then additional leave and 2 days of main leave can be replaced with monetary compensation.

There are also options when the main leave is issued in calendar days, and additional leave in working days. In this case, the part of the vacation compensated by monetary payment must be recalculated into calendar days. In this case, the mathematical fraction 7/6 is used, in which 7 is the number of calendar days in a week, and 6 is the number of working days in a 6-day working week.

It is worth taking into account such an important point that in the case of summing up annual vacations, as well as when transferring the due vacation to the next calendar year, the law provides for the possibility of receiving monetary compensation for part of the vacation for each year exceeding 28 calendar days. For example, the duration of a person’s annual leave is 35 calendar days. Due to production needs, his next vacation was postponed to the next calendar year. Thus, he is entitled to rest for the whole 70 calendar days. Of these, he is required to take 56 calendar days off directly, and in the form of monetary compensation he can receive payment for 14 calendar days (35-28) for each of the 2 due vacations.

Compensation for leave for hazardous work (harmful working conditions)

Employees engaged in hazardous work are entitled to payment of monetary compensation in exchange for additional paid leave for that part of it that exceeds 7 calendar days.

To ensure a legal basis for such compensation, it is necessary that there is an industry agreement establishing it, and it must also be provided for in the collective agreement for the enterprise. In addition, the employee’s consent to such a monetary replacement of vacation days is required, which is drawn up in writing in the form of an additional agreement to the employment contract.

Let us remind you that additional days for rest are provided to employees whose working conditions during the special assessment are classified as harmful II-IV degrees or dangerous.

Compensation for unused vacation upon dismissal

Cash payment to a resigning employee for all days of unused vacation from the date of employment is provided for in Art. 127 Labor Code of the Russian Federation. True, the payment can be replaced on the basis of the employee’s personal application by directly providing him with all the specified days of rest. The exception in this case is dismissal for disciplinary offenses of an employee. In this case, the employer may consider the request to replace compensation with vacation positively, but is not obliged. There is judicial practice and explanations from Rostrud on this matter.

If an employer refuses to provide a resigning employee with leave before leaving, then his legal right to paid leave is exercised by providing monetary compensation. This payment is calculated in proportion to the number of unused rest days.

The employer is obliged to provide the employee with annual paid leave. However, its duration cannot be less than 28 calendar days per year. In exceptional cases, when an employee’s vacation in the current working year may adversely affect the organization’s activities, it is allowed, with his consent, to postpone the vacation to the next year. However, it must be used no later than 12 months after the end of the period for which it is provided.

When can vacation be replaced with monetary compensation?

Art. clearly states this. 126 of the Labor Code of the Russian Federation: that part that exceeds 28 calendar days, upon a written application from the employee, can be replaced by payment in cash.

When summing up annual paid vacations or transferring them to the next working year, a cash payment can replace a part of each of them, both exceeding 28 calendar days, and any number of days from this part.

Let's look at it with an example. The head of the organization, in accordance with the employment contract, has an irregular working day. On this basis, he is granted additional rest in the amount of 3 days per year. Due to production needs, last year the manager worked without rest. Therefore, in this case he should be given a “vacation” lasting 28+3+28+3 = 62 days. At the same time, at the request of the manager, up to 6 days can be compensated in money.

When such a replacement is not possible

According to Part 3 of Art. 126 of the Labor Code of the Russian Federation cannot replace basic or additional leave with money for the following employees:

• pregnant women;
• employees under the age of 18;
• employees who are engaged in work with harmful and (or) dangerous working conditions, and for working in appropriate conditions.

The listed employees are allowed only cash payment for unused days upon dismissal, and for the third category of employees - with their consent for part of the annual additional paid rest that exceeds its minimum duration of seven calendar days.

It is impossible to compensate for unused additional paid leave, which is provided on the basis of clause 5 of Art. 14 of the Law of the Russian Federation dated May 15, 1991 N 1244-1 due to the fact that the employee was exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, since the said Law does not provide for such a possibility (paragraph 7 of the Letter of the Ministry of Labor of Russia dated March 26, 2014 N 13-7/ B-234).

If the employee is a part-time worker

In accordance with Article 286 of the Labor Code of the Russian Federation, payment to part-time workers, payment of monetary compensation is carried out according to general rules. Thus, it will be possible to issue money only for the number of days that exceed 28 calendar days.

Is the employer obliged to agree to compensation?

No, I don't have to. Judicial practice, based on the letter of the law, interprets Article 126 of the Labor Code of the Russian Federation unambiguously: monetary replacement is a right, not an obligation of the employer (appeal ruling of the Krasnoyarsk Regional Court dated November 26, 2014 N A-10, as well as the ruling of the Supreme Court of the Komi Republic dated August 15, 2011 N 33-4410/2011).

Sample application for vacation compensation

If the number of days allows you to monetize part of it, and the restrictions specified above do not apply to the employee, then you must write a statement. It is drawn up in free form, preferably handwritten.

Registration of monetary compensation

If the employer agrees with the statement, based on it, he issues an order to replace the employee’s part of the rest with a cash payment. The unified form of such an order has not been approved, so it is drawn up on the company’s letterhead in any form. It is important to indicate the following items in the order: full name and position of the employee, the number of days that are compensated in money, the billing period for which rest is provided, the basis for issuing the order. The document must be familiarized with the employee's signature. Below you will find a sample order for compensation for unused vacation.

An employee who conducts personnel records must enter information about replacing part of the annual paid vacation with a cash payment in his personal card (unified form N T-2). In Section VIII it is necessary to indicate which leave is compensated (main, additional), reflect the number of days that are subject to replacement, and the basis (details of the order).

The following formula is used to calculate the amount:

Compensation amount = L x S, where

• L - number of days,
• S is the average daily earnings calculated for the previous 12 months.

Sample order to replace vacation with monetary compensation

Cash compensation upon dismissal

Unused rest days upon dismissal are paid in any case; this does not require any application from the employee other than the application for dismissal. Therefore, the concept of “sample application for dismissal with vacation compensation” does not make sense.

The amount is calculated according to the same rules as the calculation of payments for unused vacation.

The Labor Code of the Russian Federation states that Each employee has the right to receive 28 days of leave once a year, excluding holidays.

But in some cases, it is possible to ask instead of rest.

The following information governs when such leave compensation is appropriate:

• describes the possibility of a resigning employee to recover material compensation for the current year’s leave that will not be used. The implementation of this opportunity is prohibited for persons dismissed for violations of the organization’s charter;
• according to Article 126 of the Labor Code of the Russian Federation The manager has the right to assign monetary compensation for part of the vacation exceeding 28 days;
• if legal vacation is postponed to next year, then each of the parts exceeding the established standard can be replaced. Or any number of days of these parts.

There are exceptions to every rule. Article 126 also establishes categories of citizens whose vacation cannot be exchanged for money:

• vulnerable women and children under 18 years of age must take full primary and additional leave;
• people working in dangerous, harmful production must also fully use their .

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 No. 870, 877. The head of the organization can also add days to rest; a special order is created for this purpose.

Sample order for compensation for unused vacation:

Design rules

You should start with who initiates the replacement of an employee’s rest with monetary compensation.

This thought may enter the head of both the worker and the employer, but According to the law, it is the vacationer who is required 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 correctly formalize a “barter”, several conditions must be met:

1. Receive a signed employee statement, which contains a request to replace unused vacation days with financial compensation.
2. Issue an order for payment of compensation.
3. Reflect information about this replacement on the employee’s card..
4. Amend .

1. The document must be drawn up on an A4 sheet. The text can be either handwritten or printed.
2. You should start writing your application with a special block called “header”. Starting from the upper right corner of the sheet, write the full initials of the head of the organization, below, his position and the name of the company. Next, the position and full name of the employee.
3. In the center of the sheet is the title of the document: “Application”.
4. Below the title is the main text that should contain the request, replace unpaid vacation days with monetary compensation. It is necessary to indicate the number of days being replaced, as well as the start and end dates of part of the vacation.
5. The document should end with the date it was compiled and the signature of the compensation claimant.

The employer must endorse the received application for compensation for unused vacation. If the boss agrees with the subordinate’s request, an order is issued to pay compensation. The document is filled out in free form, indicating to whom and in what connection the funds are issued.

You can submit a sample application for compensation for unused vacation.

Attention! Boss has the right to reject the request 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 financial compensation for a certain part of the vacation.

The last thing you need to do is make adjustments to the schedule.

In the “note” column it is necessary to make a note 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.

Restrictions

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 legal norm are paid by agreement of both parties.

To summarize, we note that the employer is obliged to provide rest for the number of days specified by law. Only additional leave can be exchanged for monetary compensation. The boss can do this only with the consent of his subordinate.

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

What is monetary compensation for unused vacation?

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

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

Who is not entitled to compensation payments?

There are restrictions on the circle of persons who have the right to replace unused vacation periods with cash payments. Article 126 of the Labor Code prohibits the provision of compensation for part of the vacation period:

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

Reasons for taking leave without leave

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

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

Legal regulation

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

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

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

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

In what cases is compensation due?

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

An employee is entitled to an annual paid holiday of 28 calendar days at least once every 24 months. Failure to provide this is a violation of the law and entails administrative penalties for the employer. Having used half of the 56 days allotted for 2 years worked, the rest cannot be reimbursed in cash, because all of these are components of the mandatory main part. Replacement with money is possible only in case of termination of the employment contract. These rules apply to main employees, internal and external part-time workers.

Upon dismissal of an employee

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

No dismissal

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

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

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

Calculation of compensation upon dismissal

An employee who has worked for a certain period of time and has not taken advantage of the right to annual paid leave must be compensated for these days in cash upon dismissal. The reason for terminating an 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:

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

When is full compensation due?

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

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

Employee's vacation period

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

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

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

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

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

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

Formula for calculating vacation pay

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

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

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

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

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

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

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

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

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

How to get compensation

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

Statement

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

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

Order from the manager to replace vacation with monetary compensation

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

An approximate version (sample document format):

Limited Liability Company "Vesna"

Vesna LLC

No. 137-ls dated 10/01/2017

Moscow

On replacing part of annual leave with monetary compensation

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

I ORDER:

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

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

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

I have read the order:

Senior technologist (signature) Makarova I.A.

When is it paid?

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

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

Taxation and insurance premiums

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

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

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

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

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

For repetition of similar violations, the punishment increases:

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

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

Video

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, paragraph 1, 2 article 20.1, paragraph 2 paragraph 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, i.e. for the entire annual paid leave (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on 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.)

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