Documentation of replacement of vacation with monetary compensation. How to calculate compensation for unused vacation upon dismissal

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.

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.

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 must be taken 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 using 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.

Every employed citizen has the right to receive annual paid leave of 28 calendar days if he has worked at the enterprise for more than six months. But sometimes situations arise when an employee can also receive compensation for unused vacation in the form of financial compensation.

From the article below you will learn:

• how compensation for unused vacation is processed;
• what should be the order for compensation for unused vacation;
• when compensation for unused vacation cannot be received.

Compensation for unused vacation

A company employee can receive compensation for unused annual paid leave in two cases: if they quit or the total amount of leave 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.

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Encyclopedia of personnel orders from the Personnel System.

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.

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.

When 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.

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 on the recall of an employee from the next vacation (see Example 2).

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

Technique for replacing basic leave with monetary compensation

So, the days of the main paid leave 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).