Calculation of the number of days of unused vacation upon dismissal. Compensation calculator for unused vacation upon dismissal For what period is vacation granted and from what day it is calculated

The departing employee is entitled to monetary compensation for unused vacation. Moreover, compensation is paid for holidays accumulated for the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal, and his average earnings.

Legal consulting service expert GARANT

Upon dismissal, the employee is paid monetary compensation for all unused vacations 1 . The amount of this compensation is determined by multiplying the number of vacation days not used by the employee at the time of dismissal by the average daily earnings of the employee. In turn, the number of unused vacation days is the difference between the number of vacation days to which the employee was entitled at the time of dismissal and the number of vacation days used by the employee.

Determining the number of vacation days earned by the time of dismissal

Note that the Labor Code does not establish a procedure for determining the number of vacation days earned by an employee by the time of dismissal. However, for these purposes, it is necessary to use the provisions of the Rules on regular and additional holidays 2 insofar as they do not contradict the Labor Code 3 . So, upon dismissal of an employee who has worked for this employer for at least 11 months and did not use his right to leave, he is paid full compensation. Moreover, in some situations, even if the employee worked for the employer for less than the specified period, he may also be entitled to compensation for full leave 4. In other cases, compensation is due in proportion to the number of months of vacation experience in a part-time working year 5 .

The proportion in this case should look like this:

Mo - the number of months worked by the employee;

12 - the number of months in a year;

Ku - the number of vacation days for which the employee received the right by the time of dismissal;

Ko - the number of days of annual paid leave of the employee.

Thus, the number of vacation days earned by an employee is determined by the following formula:

This formula, when calculating the number of days of unused vacation, is also used by courts 6 .

The duration of an employee's vacation is 28 days. The employee leaves of his own free will, having worked 8 months in the current working year. The number of vacation days due to him will be 28 days. x 8 months : 12 months = 18.67 days.

At the same time, there is a slightly different approach to the procedure for determining the number of vacation days to which the employee received the right by the time of dismissal. This position is based on the clarifications of Rostrud 7, according to which each month worked by an employee gives him the right to 2.33 (28 days: 12 months) vacation days (with a vacation duration of 28 days). In turn, the final value of the number of vacation days earned by the employee is determined by multiplying this value by the number of months of vacation experience.

Thus, in fact, Rostrud proposes to break the above formula into two separate arithmetic operations:

1. divide the number of vacation days by 12;
2. multiply the resulting value by the number of months worked by the employee.

However, this approach seems to the author to be contrary to common sense and leading to deliberately distorted calculation results. The fact is that the value resulting from dividing 28 by 12 is an infinite decimal fraction 2, (3), and the number 2.33 is the result of rounding. Consequently, the use of this intermediate approximate value also negatively affects the accuracy of all subsequent calculations, and in the direction of reducing the number of days earned by the employee, that is, worsening his situation.

The use of this calculation procedure leads to obviously absurd situations.

The duration of an employee's vacation is 28 days. The employee leaves of his own free will, having worked 6 months in the current working year. It seems obvious that, having worked exactly half of the working year, the employee has the right to exactly half of his vacation, that is, 14 days. However, if we apply the calculation method of Rostrud, a slightly different value is obtained:

2.33 days x 6 months = 13.98 days.

At the same time, the application of the Rostrud methodology is reflected in judicial practice 8 .

However, even if the employer considers it acceptable to use this approach to calculating the number of vacation days earned by an employee, please note that it is impossible for all employees without exception to determine the number of vacation days due at the rate of 2.33 calendar days of vacation for each month of service. 2.33 days of vacation per month of service are allowed only for those employees whose annual paid leave is 28 calendar days. If the full vacation is more than 28 days, then the number of vacation days per month of experience will be more than 2.33. For example, a teacher whose vacation is 56 calendar days is entitled to 4.67 calendar days of vacation (56 days: 12 months) per month of vacation experience.

It should also be noted that the current legislation does not provide for the possibility of rounding the resulting number of vacation days. The letter of the Ministry of Health and Social Development of Russia 9 notes that it is possible to round the number of days of earned vacation, including to whole numbers, but not according to the rules of arithmetic, but in favor of the employee. However, this approach is valid only in cases where rounding is the desire of the employer and is performed, for example, in order to facilitate further calculations. If rounding is an objective necessity, then the employer is obviously forced to do it, regardless of the fact that the legislation does not regulate the procedure for such an action. According to the author, in this case, generally accepted arithmetic principles of rounding can be used.

The duration of an employee's vacation is 28 days. The employee leaves with 1 month of vacation experience. The number of days of vacation earned by him in this case will be the result of dividing 28 by 12, that is, 2, (3). However, the periodic fraction cannot be used by the employer in further calculations, and therefore he is forced to resort to rounding the obtained value. In this case, in accordance with established practice, rounding is carried out to hundredths. That is, the result will be 2.33 days. If the employer wants to round the received value to tenths or to an integer, then in this case he will be forced to round up, that is, up to 2.4 and up to 3, respectively.

At the same time, the position of the Ministry of Health and Social Development of Russia once again proves the illegality of the procedure for calculating the number of vacation days proposed by Rostrud. Since the use of the value 2.33 as an intermediate for further calculations is not necessary, in this case the number 2, (3) would have to be rounded up, that is, up to 2.34.

Determining the number of months of vacation experience for an employee

Separately, it is necessary to mention the features of determining the number of months of the employee's vacation experience. When calculating periods of work giving the right to leave, surpluses of less than half a month are excluded from the calculation, and surpluses of more than half a month are rounded up to a full month 10 . At the same time, it is not specified what should be understood as half a month. Nevertheless, from the examples given in the Rules, we can conclude that for half a month, when calculating the length of service, 15 days are always taken, regardless of the number of calendar days in the month in which they fall 11.

It should also be noted that in this paragraph we are talking about working, not calendar months, and, accordingly, it is precisely those surpluses that remain after determining the number of full working months that are subject to rounding.

The employee was hired on April 14, and fired on May 16, 2014. In this case, his length of service, giving the right to leave, is 1 month and 3 days. An excess of less than half a month is not taken into account in further calculations. Thus, the employee's vacation period is 1 month.

As mentioned above, paragraph 28 of the Rules establishes a number of cases when an employee is entitled to full leave for an incomplete working year.

Thus, employees dismissed for whatever reason, who have worked with the employer for at least 11 months, subject to offset against the period of work, giving the right to leave, receive compensation for full leave.

This legal norm is subject to application, since it does not contradict the Labor Code. After all, annual paid leave is included in the vacation period and is provided as a general rule during the working year for which it is due. In other words, 11 months of seniority, giving the right to leave, is always enough to get a full year of work together with a full vacation.

Rostrud confirms this conclusion 12 .

The right of workers to compensation for full leave with at least 11 months of service is also recognized by the courts 13 .

Since paragraph 28 of the Rules does not state that 11 months of leave in the first working year only entitles to full compensation, this provision applies to any working year in which the employee leaves. There is no jurisprudence that would refute such a conclusion.

The question arises whether employees are entitled to full leave if their service is 11 months only as a result of rounding. For example, an employee in the current working year worked 10 months and 18 days. Based on paragraph 35 of the Rules, the surplus of 18 days is rounded up to the nearest full month, the vacation period is equal to 11 months. However, the author considers that the employee actually worked for less than 11 months and is not entitled to full leave under paragraph 28 of the Rules. He is entitled to compensation for 11/12 of the full vacation.

Obviously, full compensation is due to the employee who has not yet taken vacation for the corresponding working year. Therefore, the 11 months of service giving the right to full leave should not include the time spent on the leave itself, the right to which is in question.

An employee is entitled to an annual paid leave of 28 calendar days. The next working year of the employee began on 04/01/2013. From 11/08/2013 to 11/21/2013 (14 calendar days) he used part of the paid vacation for this working year. Date of dismissal - 03/14/2014. There were no periods not included in the vacation period.

Vacation experience without time spent on vacation is exactly 11 months. Therefore, the employee acquired the right to full leave. Since 14 days of them have already been used, compensation should be paid for the remaining 14 calendar days.

Full compensation for unused vacation is also received by employees who have worked from 5.5 to 11 months, if they leave due to the liquidation of an enterprise or institution or its individual parts, reduction in staff or work, entry into military service, etc. 14

good afternoon, if an LLC organization works in the field of providing services under the simplified tax system, can it pay invoices of counterparties without VAT, and also how should I invoice a partner (without tax c.

DAILY NEWSLETTER

Every weekday we will send you everything that was published yesterday

You won't miss anything!

Documentation

<О ПОРЯДКЕ ОПРЕДЕЛЕНИЯ КОЛИЧЕСТВА КАЛЕНДАРНЫХ ДНЕЙ НЕИСПОЛЬЗОВАННОГО ОТПУСКА>

Codes

PPT.RU - Power. Right. Taxes. Business

Full or partial copying of materials is prohibited, with agreed copying, a link to the resource is required

Calculation of the number of vacation days upon dismissal - example

Monetary compensation for non-vacation leave is provided to the employee upon dismissal in accordance with the Labor Code of the Russian Federation. The employer calculates the due compensation for unused vacation days by the employee. To calculate the compensation payment, you need to know how many days the employee did not have time to take time off. Unused days are paid in the amount of average earnings calculated for 12 months before dismissal. The article shows how to calculate the number of vacation days upon dismissal, and also provides an example in numbers to clarify the information presented.

1. the duration of the work experience of the employee, giving the right to rest;
2. number of days of basic annual paid vacation already used.

The procedure for calculating monetary compensation for non-vacation leave upon dismissal is discussed here.

The obligation to pay compensation for unused days is spelled out in part 1 of article 28 of the Labor Code of the Russian Federation.

This article states, among other things, that:

1. if an employee has worked for 11 months, then monetary compensation is paid to him for a full year;
2. if the employee has worked for less than 11 months, then the cash payment is made for non-vacation days corresponding to the actual period worked;
3. if the employee has worked for more than a year, then compensation is considered in accordance with the required vacation days for the months and years actually worked.

The procedure for calculating unused vacation days upon dismissal

1. the length of service that gives the right to work rest is considered (periods of work, sick leave, decree, days off at one’s own expense within 14 are taken into account, absenteeism, parental leave, days off at one’s own expense over 14 are excluded) - how to calculate vacation pay experience;
2. experience is expressed in full months (incomplete months in which less than 15 days worked are not taken into account, if 15 or more days are worked, then it is considered fully worked out);
3. the number of days set for each month worked is calculated - the total duration of the annual rest is divided by 12 months;
4. the length of service in full months is multiplied by the number of vacation days for 1 month, the total number of vacation days due to the employee during employment in this company is obtained;
5. subtracted from the obtained value of the number of days already used, the number of days not taken off is obtained, for which monetary compensation must be paid.

The peculiarity of the calculation of vacation compensation is that not calendar months, but working months are taken into account. The working year begins to be counted from the date of employment.

If for one full working year 28 calendar vacation days are required, then for 1 full month 2.33 days.

You do not need to round the calculated number of days of unused vacation upon dismissal. The company can optionally round up to full days, but this must be done in favor of the employee, and not according to arithmetic rules.

We count the days of unused vacation step by step

The employee was hired on 02/01/2012, is going to quit on 11/02/2012. During the period of work, he was on 20 days of unpaid leave and 8 days on annual paid leave. The duration of an employee's vacation is 28 calendar days. How to calculate the number of days of unused vacation?

: In this situation, the calculation sequence is as follows.

STEP 1. We determine the number of months worked by an employee from the date of employment to the day of dismissal: from 02/01/2011 to 11/02/2012 - 9 months 2 days.

STEP 2. We exclude periods that are not counted in the length of service for vacation.

Only 14 calendar days of leave without pay for the working year are included in the length of service for vacation. Art. 121 of the Labor Code of the Russian Federation. And how many calendar days of unpaid leave should be taken into account in the vacation period, if at the time of dismissal the employee worked part-time?

FROM AUTHENTIC SOURCES

“When calculating compensation for unused leave, the length of service giving the right to the main annual leave must include all 14 calendar days of leave without pay, art. 121 of the Labor Code of the Russian Federation, regardless of how much time the employee worked at the time of dismissal.

Therefore, 14 calendar days of leave without pay are taken into account in the vacation experience, and 6 calendar days (20 days - 14 days) of such leave are subtracted from the hours worked. Therefore, compensation is due to the employee for a period of 8 months 27 days. They must be rounded up to 9 months in the Letter of Rostrud dated 06/14/2012 No. 854-6-1.

STEP 3. Determine the number of vacation days earned by the employee:

2.33 days x 9 months = 20.97 days

STEP 4. Determine the number of days of unused vacation:

20.97 days (number of days of earned vacation) - 8 days. (number of days of vacation used) = 12.97 days.

If the term of the contract is more than 2 months, compensation is paid according to the general rules

To carry out repair work, our store concluded a fixed-term employment contract with an employee from 08/01/2012 to 01/31/2013. But he quits of his own accord on 01.10.2012. Is it correct that we should pay him compensation at the rate of 2 working days of vacation for each month of work?

: Vacation at the rate of 2 working days per month of work is due to employees with whom a fixed-term employment contract has been concluded for up to 2 months in Art. 291 of the Labor Code of the Russian Federation, and seasonal workers with whom the contract is concluded for up to 6 months in Art. 295 of the Labor Code of the Russian Federation. In your case, the employee has a fixed-term employment contract for 6 months, and the work is not seasonal. Therefore, he is entitled to compensation at the rate of 2.33 calendar days for each month, that is, 4.66 calendar days. The fact that an employee leaves after only 2 months of work does not matter.

Determine the number of days of unused vacation if the employee quits on vacation

The employee was hired on 09/20/2010. For 2011, he spent his vacation completely. In 2012, he went on vacation from 09/10/2012 to 10/07/2012 (for 28 calendar days). He warned that he would write a letter of resignation from the last day of vacation. Do we understand correctly that he is not entitled to compensation for vacation?

: No, the employee needs to pay compensation for 1 month. The fact is that during the time of the vacation itself, the employee also has a vacation pay of one hundred st. 121 of the Labor Code of the Russian Federation.

In your case for the period:

• from 09/20/2010 to 09/19/2011 the employee took a vacation;
• from 09/20/2011 to 09/19/2012, the employee took a vacation;
• from 09/20/2012, the employee began a new working year and went on vacation leave. For the period from 09/20/2012 to 10/07/2012, he already had 18 days of vacation experience. Therefore, he needs to pay compensation for 1 month, that is, 2.33 days.

No compensation for days off

The employee was hired on 04/02/2012. From 08/01/2012 to 08/23/2012 he was not at work for an unexcused reason. In this regard, on 08/31/2012 he was fired for absenteeism. Was it necessary to include the days of absenteeism in August 2012 when calculating vacation compensation?

: The time of absenteeism is not included in the length of service for vacation and art. 121 of the Labor Code of the Russian Federation. Therefore, you should have paid compensation to the employee not for 5 months (from 04/02/2012 to 08/31/2012), but for 4 (from 04/02/2012 to 07/31/2012). Indeed, in August 2012, the employee worked 8 calendar days (from August 24 to August 31, 2012), which is less than half a month. But when calculating average earnings, days of absenteeism are not excluded from the billing period. And for August you should have taken into account 29.4 days. Because of this, the amount of holiday compensation for this employee is less, which is quite fair.

Holiday pay during maternity leave

A woman quits immediately after leaving to care for a child up to one and a half years. Before her maternity leave, she took off all her vacation days. Do we understand correctly that we should not pay her compensation for leave upon dismissal?

: Not. Maternity leave, in contrast to parental leave, is counted in the length of service for leave and Art. 121 of the Labor Code of the Russian Federation. Therefore, you must pay her compensation for the duration of the decree.

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 only valid regulatory document explaining the procedure for calculating compensation for unused vacation remains the Rules on Regular and Additional Leaves approved by the USSR NCT on April 30, 1930 No. 169 (hereinafter referred to as the Rules).

According to paragraphs 28, 29 and 35 of the Rules, an employee who has worked in the organization for 11 months, which are subject to offset against the period of work giving the right to leave, receives full compensation for unused vacation. The amount of full compensation is equal to the amount of vacation pay for a fixed duration.

According to clause 28 of the Rules on Regular and Additional Leaves, approved by the NCT of the USSR on April 30, 1930 N 169, upon dismissal of an employee who did not use his right to leave, he is paid compensation for unused leave.

You can receive compensation for all unused days of annual paid vacations only upon dismissal (the basis is Article 127 of the Labor Code of the Russian Federation).

An employee who continues to work, upon his written application, can only be replaced by monetary compensation for that part of the annual paid leave that exceeds 28 calendar days (the basis is Article 126 of the Labor Code of the Russian Federation).

When calculating the terms of work that give the right to compensation for leave upon dismissal, surpluses of less than half a month are excluded from the calculation, and surpluses of at least half a month are rounded up to a full month (clause 35 of the Rules).

Please note: even if the employee has not been on vacation for more than two years, which is prohibited by law (Article 124 of the Labor Code of the Russian Federation), upon dismissal, he is entitled to compensation for the entire period. After all, as already mentioned, compensation should be paid "for all unused vacations."

There is one more subtlety: employees with whom civil law contracts are concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code do not apply to them.

Example 1

The employee was admitted to the organization on March 16, 2009, and leaves on February 8, 2010. During this period, he was on annual paid leave for 28 calendar days and on leave without pay for 17 calendar days. It is required to determine the number of calendar days of compensation for unused vacation upon dismissal.

The period from March 16 to February 8 next year is 10 months and 23 days. Of the number of calendar days, unpaid leave cannot be included in the length of service giving the right to annual leave, 3 days (17 days - 14 days) (see Article 121 of the Labor Code of the Russian Federation.)

Thus, the employee is entitled to leave for a period of 10 months and 20 days. Since 20 days is more than 15 days, the length of service of the employee, from which the duration of the vacation is determined, is 11 months. In this case, the employee is entitled to compensation in full for 28 calendar days. Considering that he has already used his vacation, he has nothing to compensate upon dismissal. Employees who have worked from 5.5 to 11 months also receive full compensation if they leave due to:

• liquidation of an enterprise (institution) or its individual parts, reduction of staff or work, as well as reorganization or temporary suspension of work;
• admission to active military service;
• business trips in accordance with the established procedure to universities, technical schools, to preparatory departments at universities;
• transfer to another job at the suggestion of labor authorities or commissions attached to them, as well as professional organizations;
• found unfit for work.

Example 2

The employee was hired on March 1, 2008. He used 28 calendar days of annual basic paid leave in 2008. Dismissed on October 1, 2009 in connection with the liquidation of the enterprise. The length of service for calculating compensation for unused vacation will be 7 months. (from March 1 to October 1, 2009 inclusive). This is more than 5.5 months. Therefore, the employee is entitled to compensation for a full vacation, i.e. for 28 calendar days.

An employee who has not worked in an organization for a period that gives him the right to full compensation is entitled to proportional compensation for calendar days of vacation. In this case, on the basis of clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the vacation duration in calendar days by 12. Based on this, with a vacation duration of 28 calendar days, the amount of compensation will be 2.33 calendar days for each month of work included in the length of service, entitlement to leave.

The current legislation does not provide for the possibility of rounding the days of unused vacation to integers (2.33 days, 4.66 days, etc.).

In accordance with paragraph 8 of Article 255 of the Tax Code of the Russian Federation, for the purposes of taxation of profits, only that amount of compensation for unused vacation, which is calculated in accordance with generally established rules, can be recognized as expenses. Rounding up the number of days of unused vacation (from 4.66 days to 5 days) will lead to an overestimation of the amount of payments made in favor of the employee and to an underestimation of the tax base for income tax. Rounding down (from 2.33 days to 2 days) will result in the employee being paid less than what is required by law.

Rounding to integer values ​​of the number of days of unused vacation is not performed in the calculations given as examples in the letters of Rostrud dated July 26, 2006 No. 1133-6, dated June 23, 2006 No. 944-6.

As a rule, the last month of vacation experience is incomplete. If 15 calendar days or more have been worked in it, this month of experience is rounded up to the full. If less than 15 days have been worked, the days of the month are not taken into account (Article 423 of the Labor Code of the Russian Federation, clause 35 of the Rules, letter of Rostrud dated 06/23/2006 No. 944-6).

Example 3

An employee of the organization was hired on September 27, 2008, and from May 4, 2009 he leaves of his own free will. It is required to determine for how many months he is entitled to compensation for unused vacation, if he has never been on vacation.

According to paragraph 35 of the Rules and Article 423 of the Labor Code of the Russian Federation, when determining the number of vacation days for which the employee is paid compensation upon dismissal, it must be taken into account that if the employee has worked less than half a month, the specified time is excluded from the calculation, and if half or more than half a month has been worked, the specified period is rounded up to a full month. The period for granting leave is from September 27, 2008 to September 26, 2009. From 27.09.2008 to 26.04.2009 the employee completed seven months of work. The period from April 27 to May 4 is eight calendar days, which is less than half a month. Therefore, this period is not taken into account.

Thus, in this case, the total number of months for which the employee is compensated is seven. The number of days of unused vacation is calculated by the formula:

Kn \u003d Co x 2.33 days - Ko,
where Kn is the number of days of the main vacation that the employee did not take off by the time of dismissal; Co - the duration of the vacation period in full months; Ko - the number of days of the main vacation that the employee took off by the time of dismissal.

Example 4

The employee was hired on December 3, 2008 and fired on October 31, 2009. In June 2009 he was on basic leave for 14 calendar days, and in August 2009 he was on leave without pay for 31 calendar days. In total, the employee worked in the organization for 10 months and 29 days.
Since the duration of the vacation at its own expense exceeded 14 calendar days per working year, the total work experience of the employee should be reduced by 17 calendar days (31 - 14).
The employee's vacation period will be 10 months and 12 calendar days (10 months 29 days - 17 days). Since 12 calendar days are less than half a month, they do not count.
Therefore, 10 full months are counted in the length of service giving the right to leave.
The employee took two weeks of the main vacation. You don't need to pay compensation for them. Thus, in the case under consideration, the employee is entitled to compensation for 9.3 calendar days (10 months x 2.33 days - 14 days).

Compensation upon dismissal is paid at the rate of two working days per month of work:

• employees who have concluded an employment contract for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
• seasonal workers (Article 295 of the Labor Code of the Russian Federation).

Example 5

A short-term employment contract was concluded with the employee for the performance of work from March 27 to May 5, 2009 inclusive. It is required to calculate the amount of compensation for unused vacation upon dismissal.

For the period from March 27 to May 5, 2009 worked 1 month and 8 days. Since 8 calendar days are less than 15, they are not taken into account. Therefore, 1 month of work is counted in the length of service giving the right to receive compensation for vacation.

Since a short-term employment contract has been concluded with the employee, the rules of Article 291 of the Labor Code of the Russian Federation apply. Compensation for unused vacation will be 2 working days.

If an employment contract is concluded with an employee for an indefinite period, but for some reason it is interrupted before the end of the two-month period of work, the norms of Article 291 of the Labor Code of the Russian Federation cannot be applied.

Example 6

On November 2, 2009, an employment contract was concluded with the employee for an indefinite period. The employee quits at his own request from December 14, 2009. It is required to calculate the number of calendar days of compensation for unused vacation upon dismissal.

The duration of work in the organization was 1 month and 12 days. Vacation compensation is due to any employee who has worked more than 15 calendar days.

The contract with the employee was concluded for an indefinite period, therefore, the rules established by Article 291 of the Labor Code of the Russian Federation for employees with whom a contract has been concluded for a period of up to two months cannot be applied. The amount of compensation is determined from the generally established vacation duration of 28 calendar days. The length of service giving the right to leave is 1 month. Therefore, the employee is entitled to compensation in the amount of
28 days / 12 months x 1 month = 2.33 days

In educational budgetary organizations, teachers and lecturers who leave after 10 months of the academic year are entitled to receive compensation for the full duration of the vacation of 56 calendar days. If a teacher leaves during the academic year, then he is entitled to proportional compensation at the rate of 4.67 days for each month worked.

Example 7

It is required to calculate the amount of compensation for unused vacation upon dismissal for 5 months to a teacher of a general education school.
For 5 months of work, the teacher is entitled to proportional compensation at the rate of 56 days. / 12 months x 5 months = 23.33 days

Teachers whose leave is set at 42 calendar days upon dismissal are paid full compensation for unused leave in the amount of full leave if the employee worked for 11 months in the corresponding calendar year.

If by the day of dismissal the employee has worked less than 11 months, proportional compensation is calculated, the amount of which is 3.5 days for each month worked.

Example 8

It is required to calculate the amount of compensation for unused vacation upon dismissal for 10 months to a teacher of a general education school.
For 10 months of work, proportional compensation is due at the rate of: 42 days. / 12 months x 10 months = 35 days

Article 127 of the Labor Code of the Russian Federation also provides, instead of receiving monetary compensation for unused vacation upon dismissal, the possibility of providing paid leave with subsequent dismissal, except in cases of dismissal on guilty grounds.

In this case, the day of dismissal should be considered the last day of vacation, in connection with which the vacation days granted upon dismissal should also be included in the length of service, on the basis of which the duration of the vacation provided is determined.

Example 9

The employee is dismissed from March 25, 2009 under clause 1 of part 1 of article 77 of the Labor Code of the Russian Federation "by agreement of the parties." In his application, the employee asks to provide him with unused leave for the last working year before dismissal (28 calendar days). On the day of dismissal, the employee worked 8 months and 9 days in the current working year. It is required to determine the length of service for granting vacation, the actual duration of the vacation and the date of dismissal.

The date March 25, 2009 is not the day of dismissal, but the day preceding the start of the vacation. As of this date, the employee has worked 8 months and 9 days in the current working year. According to the rounding rules, 9 days are discarded (since 9 days are less than 15 days), therefore, leave must be granted for 8 months in the amount of:
28 days / 12 months x 8 months = 18.66 days

Leave is granted from March 26 to April 13, 2009. This means that it is April 13 that is the day the employee is dismissed, in connection with which, until April 13, 2009, the length of service giving the right to paid leave should be taken into account.

The period from the beginning of the working year to April 13, 2009 accounts for: 8 months. 9 days + 19 days = 8 months 28 days According to the rounding rules, 28 days make up a whole month (since 28 days are more than 15 days), therefore, the specified period accounts for 9 months of experience for vacation. Therefore, leave must be granted for 9 months in the amount of 28 days. / 12 months x 9 months = 20.99 days

The employer is obliged to keep records of the periods of time for which the employee is granted basic leave. The personnel service reflects these periods in the order (instruction) on granting leave to the employee, drawn up in the form No. T-6 (T-6a). On the basis of the order, marks are made in the employee's personal card (form No. T-2), in the personal account (form No. T-54, T-54a), in the note-calculation on granting leave to the employee (form No. T-60). All forms of these documents and instructions for filling them out are approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

Amount of compensation for unused vacation

The procedure for calculating compensation follows from clause 8 of the Regulation, approved by Decree of the Government of the Russian Federation of 11.04.2003 No. 213, and the decision of the Supreme Court of the Russian Federation of 13.07.2006 No. GKPI06-637.
Based on these documents, the following formula can be derived:

Accounting

Compensation for unused vacation associated with dismissal is reflected in accounting as part of expenses for ordinary activities, namely as part of labor costs (paragraph 8 of PBU 10/99).

accounting entries (When you hover over the account number, a tooltip appears)
Debit	Credit	Sum (rub.)	Content
(23, 25, 26, 29, 44...)		amount of compensation	- accrued compensation for unused vacation associated with 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 the 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.

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 partial months.

This takes into account the salary, 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 should 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 vacation 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.

The severance pay calculator calculates in several stages. First, the number of calendar days of unused vacation is determined, for which the employee is entitled to compensation. The compensation amount is then calculated. To do this, you need to know the size of the average daily earnings of a resigning employee. By the way, if necessary, the calculator will help calculate the average daily earnings.

Calculation of compensation for unused vacation: formula

Compensation for unused vacation is calculated according to the following formula:

The number of unused vacation days, as a general rule, is determined as the product of the number of vacation days due to the employee for each month of work (we divide the annual vacation by 12) by the number of months worked for a particular employer, minus vacation days already taken.

Pay attention to the fact that when calculating the number of months worked for the employer, there are some peculiarities (clause 35 of the Rules, approved by the NCT of the USSR on 04/30/1930 N 169). So, if an employee has worked less than half a month, then this month is excluded from the calculation, but if half or more, this month is taken into account as a whole. As explained to us in Rostrud, if there are 31 days in a month, then half is 16 days, and if there are 29 days in a month, then half is 15 days.

Compensation for unused vacation, if the vacation is granted in working days

For certain categories of employees, leave is granted not in calendar days, but in working days. For example, such employees include seasonal workers (Article 295 of the Labor Code of the Russian Federation), as well as employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation). So, compensation for unused vacation for these employees is calculated according to the same formula as for employees who are granted vacation in calendar days (see the formula above). However, the number of unused vacation days is calculated differently:

Deadline for payment of compensation for unused vacation

All settlements with the employee upon his dismissal by the employer must be made on the last day of work of this employee (Article 140 of the Labor Code of the Russian Federation). Accordingly, the employee must also receive compensation for unused vacation on his last working day.

Liability for non-payment of compensation for unused vacation

If the employer does not pay the retiring employee compensation for unused vacation, and the labor inspectorate finds out about this (for example, the employee writes a complaint), then the employer will be fined. The amount of the fine is (part 6, article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• from 30000 rub. up to 50,000 rubles - for a legal entity-employer;
• from 10000 rub. up to 20000 rub. - for officials of the legal entity-employer;
• from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

By the way, if the employer pays compensation for unused vacation, but in violation of the deadline, then along with this compensation, the employer is obliged to pay the employee another compensation - for delayed labor payments (Article 236 of the Labor Code of the Russian Federation). Its size can be calculated by ours.

Compensation for unused vacation upon dismissal and personal income tax

Such compensation is subject to personal income tax in full (clause 1 of article 217 of the Tax Code of the Russian Federation). The employer must transfer the tax from compensation for unused vacation to the budget no later than the day following the day of its payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

In the 2-NDFL certificate, compensation for unused vacation is reflected according to the income code 2013 (Appendix No. 1 to the Order of the Federal Tax Service of September 10, 2015 N ММВ-7-11 / [email protected]).

Compensation for unused vacation: insurance premiums

Compensation for unused vacation is subject to insurance premiums for OPS, OMS, VNiM (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation), as well as contributions “for injuries” (