Compensation for unused vacation. Rounding off vacation days upon dismissal Those who do not pass the test are also entitled to compensation for vacation

To earn annual paid leave, an employee must have worked for the organization for a certain amount of time. We will tell you how many vacation days are accrued per month, and for your convenience we will give practical examples of calculations.

For what period is vacation granted and from what day it is calculated

In accordance with Art. 122 of the Labor Code of the Russian Federation, leave is granted to an employee for the past working year. This is 12 months, which is counted from the date of employment.

If an employee has worked for a whole year and was not on vacation, then he just needs to get a vacation for that year.

note

The legislation provides for monetary compensation for unused vacation in two cases: upon dismissal of an employee and if the vacation exceeds 28 calendar days. Read more in this

If the employee has not rested even once in several years, he must be provided with unused vacation for each working year. They should be included in the vacation schedule, warning the employee against signature at least 2 weeks in advance. The employee will be required to take a vacation (Article 123 of the Labor Code of the Russian Federation).

Important! Art. 124 of the Labor Code of the Russian Federation prohibits not letting an employee go on vacation for 2 years in a row. Therefore, it is worth providing unused vacations in chronological order, although there are no clear instructions on this matter.

The employee also has the right to ask for some part of the unused vacation on time that is not provided for by the schedule. If the authorities agree, they will release the employee, he has such rights.

Length of annual paid leave

Part 1 Art. 115 of the Labor Code of the Russian Federation gives each employee the right to take annual paid leave duration 28 calendar days. Its duration increases for the following categories of workers:

1. employed in hazardous and hazardous industries;
2. minors;
3. disabled people;
4. having irregular working hours.

Additional days of rest are also received by employees for periods of business trips, temporary disability, passing a session at a university.

How many vacation days an employee gets for each month worked

To determine how many vacation days are required for 1 month of work, you need to use a simple formula:

28 (number of days of basic paid leave) / 12 (months) = 2.33 days.

This is how many vacation days most people earn each month.

How is it calculated for those who are entitled to additional leave

In most cases, the duration of the main vacation is 28 calendar days (part 1 of article 115 of the Labor Code of the Russian Federation). Employees earn for each month 28/12 = 2.33 vacation days.

There are also some employees (teachers, doctors, researchers) whose main vacation does not last 28 days, but 36, 42, 48 or 56.

In such cases, you need to add up all the days of the main and additional holidays, and then calculate the number of vacation days that are earned in 1 month.

Practical example of calculation on numbers

The main vacation lasts 28 calendar days. An additional 3 days are added to the employee (this is the minimum number). The number of vacation days per month of work will be: (28+3)/12 = 2.58 vacation days.

Almost always it is a number with a fraction. Only seasonal workers and those who work under employment contracts concluded for a period of less than 2 months are paid compensation at the rate of: 2 working days for 1 month of work (Article 291 and Article 295 of the Labor Code of the Russian Federation).

How many vacation days accumulate per month - the representative of the Ministry of Labor of the Russian Federation will tell in the video below:

How is it calculated if several months and an incomplete month are worked out

Consider how leave is calculated for an incomplete month worked if the employee worked in the company from 09/01/2016 to 05/05/2017. This is 8 full months (09/01/2016 - 04/31/2017) plus 5 days. If the partial part of the month is greater than or equal to 15 days, then it is rounded up to 1 month. If less, it is discarded. 5 days from our example are not taken into account, it will be considered that the employee has worked for 8 months.

The number of vacation days is determined by the formula:
the number of days that go towards vacation for each month worked, x the number of months worked.

In this example, the result will be: 2.33 x 8 = 18.64 days.

How are fractions rounded when counting?

If fractions are obtained, then they must be indicated in the note-calculation. If it is more convenient for you to round, do it not according to arithmetic rules, but in favor of the employee. Round 17.78 to 18 and 10.29 to 11.

If you have any questions about the topic of the article, ask them in the comments below

The calculation of compensation for unused vacation depends on the reason for dismissal, the number of days worked and the official time off taken. In this article, we will consider the general rules and examples of compensation for vacation upon dismissal.

In what cases is compensation due and what determines its amount

According to the Labor Code of the Russian Federation, paid leave lasting 28 days relies on one working year ().

Vacation can be taken after 6 months of continuous work from one employer. As a general rule, the number of vacation days is made up of 2.33 calendar days for each month worked in a year: 2,33 * 12 = 27,96.

The value of the month in labor law is taken as 29.3 days(average monthly number of calendar days). Based on these data, the calculation of compensation for unused vacation is built:

Amount of compensation for unused vacation = Average daily earnings x Number of unused vacation days

However, the amount of compensation also depends on two important factors:

1. reasons for dismissal (employee's initiative or employer's initiative),
2. vacation experience (that is, the number of days worked that affect compensation).

Voluntary dismissal compensation

• If the employee has worked for more than 6 months but less than a year

Example 1 The employee worked in the company for exactly 7 months with a salary of 20,000 rubles per month. Then he found a new job and quit of his own accord. For 7 months, the employee earned 140,000 rubles. How to calculate vacation pay?

First: determine how many vacation days an employee is entitled to:

2.33 days * 7 months = 16.31 days

Second: determine the amount of compensation. To do this, you must first calculate the average daily earnings:

we divide the total amount of the salary received by the number of months worked and by the average monthly number of calendar days: 140,000 rubles. / 7 months / 29.3 days = 682.6 rubles.

Thus, we define amount of compensation:

RUB 682.6 * 16.31 days = 11,133 rubles. 2 kop.

• If the employee has worked for 11 months

Example 2 Suppose that an employee on the same conditions worked not for 7 months, but for 11 months, after which he quit. How to calculate the compensation for vacation in this case?

11 months is actually a year worked, therefore, in this case, the employee is entitled to compensation for all 28 days:

• If the employee has worked in the company for less than six months

Despite the fact that the employee did not receive the right to paid leave, he is nevertheless entitled to his compensation (). In this case, compensation is paid, as in the previous examples, according to the proportional principle: average daily salary * number of unused vacation days. However, if the length of service in this company did not exceed 15 days, no compensation is due.

Dismissal compensation, if it is not related to the employee's initiative

• If the employee has worked for more than six months

The employee is entitled to receive full compensation for all 28 days of vacation if he worked in the organization for more than six months, and then was fired for one of the following reasons:

• liquidation of the organization (its separate parts) or reorganization;
• reduction of staff (works) or temporary suspension of work;
• entry into active military service;
• found to be unfit for work.

Let's go back to our example 1(an employee who has worked for 7 months). Upon dismissal of his own free will, his compensation for vacation amounted to 11,133 rubles. 2 kop. However, if he were fired for one of the reasons given above, his compensation would be:

RUB 682.6 * 28 days = 19,112 rubles. 8 kop.

• If the employee has worked less than six months, but more than 15 days

In this case, the employee has the right to receive proportional compensation, that is, according to the formula: average daily salary * number of unused vacation days.

Clarifying points

• In Russian labor legislation, there is the concept of "extended leave" of 42 or 56 calendar days. It is assigned to such categories of employees as teachers.
• Payment of compensation to an employee must be made at the time of dismissal or no later than the day after the dismissed demand for payment is presented.
• The continuous work experience includes both the time of actual work and the time of maintaining the place of work - the time spent on sick leave, non-working holidays and weekends.
• The length of service does not include absenteeism without a valid reason and time off on account of vacation, so these days are not included in the calculation when compensating for vacation.

Pavel Timokhin, head of accounting department

One of the stages of dismissal of an employee is to determine the number of days of unused vacation. There is no special need for rounding vacation days upon dismissal. But if the manager decides to round the days of vacation compensation upon dismissal, this should not be to the detriment of the employee. Otherwise, inspectors may regard this as an underestimation of the amount of payments and apply penalties to the company.

Before an employee's compensation payment the number of vacation days is determined. To do this, calculate the total time worked. The starting point is the day the employee enters the enterprise. An employee has the right to apply for an annual paid leave of 28 calendar days.

This right is granted to each employee after 11 months worked at the enterprise. It is allowed to take a vacation after 6 months, but the rest period will be shorter.

It should be noted that the Labor Code does not define the procedure for establishing the number of rest days earned by an employee at the time of dismissal.

For these purposes, one should resort to the paragraphs of the Rules on regular and additional holidays in an article that is consistent with the Labor legislation. So, a resigning employee who has worked at a particular enterprise for at least 11 months and did not use his right to leave is entitled to full compensation.

Calculation examples

In certain cases, when an employee has worked at the enterprise for less than the established period, he also has a chance to receive vacation compensation in full. In other conditions, compensation payments are due, commensurate with the number of months of service giving the right to annual paid leave in part-time work.

The quantitative ratio in this situation should be presented like this:

Mo:12 = Ku: Ko, where:

• Mo - number of months worked
• 12 - the number of months of the year;
• Ku - the amount of compensated days at the time of dismissal;
• Ko - the volume of the vacation period.

Hence, vacation period is expressed by the following formula:

Ku \u003d (Mo x Ko): 12

For example, an employee terminates an employment relationship on his own initiative. The working period of the current working year was 7 months, and the vacation period was 28 days. The number of payable vacation days is 28 days. x 7 months: 12 months = 16.33 days.

Another calculation option

Along with this, there is a slightly different position in relation to the algorithm for determining the number of days of rest due to the employee at the time of dismissal. This approach is based on the explanations of the Federal Service for Labor and Employment of the Russian Federation, according to which each month worked by an employee will be equivalent to 2.33 vacation days.

This ratio is obtained by dividing the length of vacation by the number of months in a year. The final indicator of the number of vacation days is set by multiplying this number by the vacation period.

Thus, the Federal Service for Labor and Employment recommends decomposing this formula into two separate arithmetic operations: divide the number of days of rest by the number of months in a year; multiply the figure obtained by the number of months worked.

The labor code does not say anything about the need to round off compensation for unused leave upon dismissal, so this right is given to the employer to choose from.

It is allowed to round off vacation days upon dismissal with a positive result for the employee. For example, an index of 5.45 should be rounded up to 6, disregarding the rules of arithmetic. To apply rounding in the accounting of an enterprise, this item must be indicated in the local regulatory act.

If you round the days according to arithmetic rules, then the manager runs the risk of being fined an impressive amount.

Vacation duration

To find out how much compensation is due to a resigning employee, you need to know how much vacation the employee is entitled to per year. But there is a separate category of citizens who can count on a longer guaranteed vacation. This category includes:

Compensation payments are subject to personal income tax and insurance premiums are charged. Employees who have not completed two weeks of work at the time of termination may be limited in receiving compensation.

You should not think about whether you need to round off the days of compensation for unused vacation. In case of evasion from payment, it is possible to incur criminal, administrative and material punishment.

In case of non-payment by the employer of the calculation upon dismissal, administrative, material or criminal liability may occur. Cash compensation is collected in the interests of the employee in parallel with unpaid wages and other debts.

The algorithm for calculating compensation payments is regulated by Article 236 of the Labor Law. To determine the amount of compensation, it is necessary to multiply the amount of debt by the number of days of delay and by 1/150 of the interest rate on the main operations of the Central Bank of the Russian Federation, which is 10%.

The Code of Administrative Offenses provides for liability for delay in settlement. The basis for liability may also be the full or partial non-payment of the compensation amount due to the employee under the employment contract.

The task of administrative responsibility is to ensure compliance with the law and other legal norms, and the main purpose is a punitive function. Accordingly, the penalty for not making a settlement with a resigning employee will not be the return of compensation to the employee, but penalties or preventive measures. In the case of repeated involvement of an official for such offenses, such type of administrative punishment as disqualification is applied to him.

Criminal liability occurs if the employer fails to pay wages to the employee. Key elements of the offense include:

• the fault of the administration of the enterprise in allowing the delay;
• personal or selfish interest.

Selfish interest refers to the interest in obtaining property benefits by committing unlawful acts. Criminal liability can only be borne by an individual, for example, an employer, director of a company, chief accountant. Taking into account the severity of the acts committed, the employer or his authorized representative may be held liable for material, administrative, or criminal liability.

23.08.2019

The Labor Code of the Russian Federation refers to the annual duration, expressed in calendar days. However, for a correct calculation, it is important to know how much is due for 1 month of work.

This information is of interest to both the accountant and personnel officer, and the employee himself. The amount of vacation time allowed for each working month depends on the annual duration of the vacation.

How much is due?

The Labor Code is set at 28 calendar days.

Important! 28 days of vacation time is due for each year worked at work.

Moreover, it is the working year that is taken, minus the following periods:

• absenteeism;
• non-permission to work due to the fault of the employee;
• time of caring for a child up to 3 years;
• vacation without maintenance in terms of excess over a two-week period.

Vacation for 1 month = Total duration for the year / 12 months.

That is, the annual duration is divided by the number of months in a year.

In most cases, for employees who do not belong to special categories with increased vacation time, they have the right to count on 2.33 days of rest per month (28/12).

It is this rounded number that is used by the personnel specialist when calculating the required number of vacation days at a particular point in time.

Not always the employee requests vacation clearly after the end of the working year. He may ask for rest time earlier or later. In this case, you must first find out how many days he is entitled to for the hours worked, and for this the number of vacation time for a monthly period is useful.

Also, this indicator is useful when calculating compensation upon dismissal, when the vacation period is determined in months, which is then multiplied by the prescribed number of vacation days for 1 month. The result is the total length of vacation time for the entire period.

An example of using the indicator 2.33

Conditions:

The employee was hired on January 10, 2019, from September 1, 2019 he goes on annual leave. How many vacation days does he need to provide and pay?

Calculation:

1. The total length of service is established, giving the right to paid rest: 7 months. and 23 d. 23 are rounded up to the full month, for a total of 8 months of experience.
2. The number of required days of rest is calculated = 8 * 2.33 = 18.64.
3. Vacation pay is calculated: earnings for the period worked are divided by the amount of time worked and multiplied by the required vacation time.

For an incomplete month

With an annual duration of 28 days, for an incomplete monthly period of work, either 2.33 vacation days are required, or vacation is not provided at all. There can be no other cases.

If an employee worked less than 15 days in a month, then this period is not a basis for assigning vacation time.

If 15 or more have been worked, then it is recognized for a full month and is compensated by 2.33 days of rest.

This moment is usually interesting when dismissing an employee, when you need to calculate compensation for unused time, and also when vacation is taken for an incompletely worked year.

Condition:

An employee leaves on February 7, 2019. The vacation period is 2 years 4 months and 16 days. During the work period, 42 days of rest were used. It is required to establish for what period it is necessary to pay compensation upon dismissal.

Decision:

1. The vacation period is calculated in full months (16 days are taken per month, since more than half have been worked out in it), the total length of service is 29 m.
2. The required vacation time for this period is considered: 29 * 2.33 = 67.57.
3. The number of unused days is determined: 67.57 - 42 = 25.57 - it is during this time that monetary compensation must be charged.

Who is entitled to a longer rest?

Those categories of persons who are entitled to receive additional paid leave under the Labor Code of the Russian Federation and other legislative acts can calculate the monthly parameter by dividing the annual duration, taking into account the main and additional components, by 12.

• minors;
• police officers;
• judges;
• working in dangerous and harmful conditions;
• , as well as a number of others.

How much does it cost for six months of work?

Another popular question that employees are interested in is how many days of vacation they can get for half a year of work.

A period of six months is the minimum period that you need to work in an organization in order to receive an annual paid vacation.

If this period is fully worked out, then you can claim the full annual duration of the vacation, but in agreement with the employer.

Important! A minimum of 14 days of rest is required for this period, however, the legislation allows you to take all 28 days off for a working year.

The date of rest must be agreed with the employer by submitting an application. the order of staff vacations is drawn up at the end of the previous year, therefore, employees hired in the current year are not included in the schedule.

Some organizations have a practice of compiling newly hired employees by setting specific rest dates for them after six months of work, then there are no problems. You do not need to agree on anything, as well as write an application for the provision of rest.

If the employee is not included in the schedule, then an application must be written according to the model, which can be downloaded at. Next, the date of departure and the duration of the rest are agreed. You cannot leave the workplace without the consent of the management, this will be recognized as absenteeism.

Pregnant women, minors and those who have adopted a child may not agree on the time of rest.

The employer cannot refuse to provide rest after six months, at least 14 calendar days the employee has the right to take time off according to the law after 6 months of work.

As for the full annual duration of 28 days, the employer can also provide such a number. However, you need to remember that they will be issued to the employee in advance, vacation pay will also be paid, taking into account that the employee still needs to work this time.

If the worker decides to quit without waiting for the end of the working year, then the overpayment for vacation pay will not work. You can discuss this issue with the employee so that he voluntarily contributes the necessary amount to the cash desk of the organization, but it is impossible to force him to do this, as well as to withhold money from the calculation upon dismissal.

Upon dismissal, the employer pays the employee a salary and compensation for unused vacation. There are many sites with calculators on the Internet, but we will tell you how to check the calculations of the personnel officer and what options there are for getting more vacation pay.

How to calculate unused vacation upon dismissal

Standard paid vacation - 28 calendar days per year. For each month worked, the employee is entitled to compensation in the amount of 2.33 days of paid leave. To calculate how many unused days an employee has, you need to know the length of service - the difference between the date of employment and the date of dismissal. The number of calendar days of vacation that the employee has already used is subtracted from the length of service.

The calculation of compensation for unused vacation upon dismissal is affected by days without pay. If an employee went on vacation without pay for more than 14 calendar days per year, when calculating compensation, the excess will be deducted from the length of service - the number of days over 14.

In order to correctly calculate the number of days of unused vacation for calculating compensation, you can take information from the personnel officer about all your vacations and suspensions. If any dates are in doubt, ask to see your leave statements and orders. The shelf life of orders for leave without pay, for child care and disciplinary sanctions is 75 years, for annual leaves - five years.

Calculation of average daily earnings

To calculate the average daily earnings, the amount of accrued wages and other payments for the last 12 months is divided by 12 and by 29.3 - this is the average monthly number of calendar days. 29.3 is a statutory constant. If during the last year the employee rested or was on sick leave, then the amount of the salary is not divided by 12, but by the sum of the full months worked, multiplied by 29.3, and the number of days in incomplete months.

This takes into account the salary, the regional coefficient, allowances and additional payments to salaries, payment for work on weekends, bonuses and other payments provided for by the employment contract or local regulations of the employer, for example, the provision on bonuses.

Premiums are included in the calculation of compensation in whole or in part - depending on the type of premium and the period for which it is accrued.

For example, a bonus for a project that lasted a year and a half will be partially credited when calculating compensation, and a bonus for fulfilling a sales plan two months ago will be fully credited.

To calculate the average daily earnings, the time and the amounts accrued during this time are excluded from the billing period if the employee was released from work with full or partial pay or without pay. For example, he was on vacation, including without pay, or on sick leave. Payments for such periods are not taken into account when calculating compensation, the days of an incomplete month are calculated as follows: 29.3 is divided by the number of days in the corresponding month and multiplied by the difference between the number of days in the month and the number of days when the employee was absent. If an employee took a vacation for a week in March, the personnel officer will take into account 22.68 days, not 31, in the calculation of compensation:

29.3 / 31 × (31 − 7) = 22.68.

If the employee has worked for less than a year, then the actual hours worked and all payments for this period, with the exception of those listed above, are taken into account in calculating compensation for unused vacation upon dismissal.

How to get more vacation pay when you quit

When calculating unused days, the worker's length of service is rounded to the nearest month. If in an incomplete month the employee worked less than half before dismissal, they are rounded down; if half or more - to a large one. That is, you can work for 10.5 months, and receive vacation pay compensation as for 11.

Employees who have worked in one place for more than 11 months, but less than a year, are entitled to compensation for a full year. If an employee has worked more than 5.5, but less than 12 months and the employer is liquidated, upon dismissal, he must also be credited with compensation for unused vacation days for the whole year.

An example of calculating compensation for vacation upon dismissal

For example, Ivan got a job on August 10, 2016, decided to quit on November 23, 2018. During this time, he rested 25 calendar days, and over the past year he took another 17 days of vacation without pay.

Ivan receives a salary of 100,000 R per month. In February 2018, he was paid a bonus for Defender of the Fatherland Day 6000 R, but it is not provided for by the local regulations of the employer organization. Ivan also receives 1000 R monthly compensation for travel expenses.

First, let's calculate the length of service: from August 10, 2016 to November 23, 2018, 2 years, 3 months and 14 days have passed. Since Ivan took more than 14 days without maintenance over the past year, the excess will be deducted from the length of service - this is three days. Total length of service of the employee before dismissal: 2 years, 3 months and 11 days.

In order to receive more vacation pay upon dismissal, Ivan must work at least 4 more days - then the experience will be 2 years, 3 months and 15 days and it will be rounded up. Then Ivan needs to quit not on November 23, but on November 27.

Upon dismissal for 28 months of service, Ivan is entitled to 65.24 days of vacation. We subtract from them 25 days that he has already taken off, - there are 40.24 unused days left. Tenths and hundredths are not rounded in such calculations.

Now let's calculate the average daily earnings. Ivan quits in November, which means that the billing period is from November 2017 to October 2018 inclusive. If Ivan had never been ill over the past year and he had completely unused vacation, the calculation of his average daily earnings would look like this:

(100,000 × 12) / 12 / 29.3 \u003d 3412.97 R.

But over the past year, Ivan went on paid leave for 25 days in June and took 17 days of rest at his own expense in October - in these months, days minus vacation will be taken into account.

First, let's calculate the number of days in each of the incomplete months worked - July and October: divide 29.3 days by the number of calendar days in the month and multiply by the number of calendar days falling on the time worked in this month.

July: 29.3 / 31 × 6 = 5.67.

October: 29.3 / 31 × 14 = 13.23.

Over the previous year, Ivan was accrued 1,057,114.62 R salaries, paid a bonus for the holiday 6000 R, which is not taken into account in compensation calculations, since it is not provided for by the remuneration system. To calculate Ivan's average daily earnings, we divide the salary for the year by the sum of full months worked, multiplied by 29.3, and days in partial months:

1,057,114.62 / (10 × 29.3 + 5.67 + 13.23) = 3389.27 R.

If Ivan quits, as planned, on November 23, compensation for unused vacation upon dismissal will be 128,487.23 R:

37.91 × 3389.27 \u003d 128,487.23 R.

But he has the right to receive eight thousand more compensation for unused vacation if he postpones his dismissal until November 27:

40.24 × 3389.27 \u003d 136 384.22 R.