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:

Concerning payment of compensation for days of unused vacation upon dismissal of an employee, then here according to Art. 127 of the Labor Code of the Russian Federation, all unused vacations must be paid, including days that a person has not used in all previous years since employment. Moreover, the right to receive compensation does not depend on the circumstances that caused the dismissal. In this case, the basis for calculating monetary compensation is the dismissal order, where the amounts to be paid are fixed.

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:

The decision on such monetary compensation for vacation days is made directly by the manager, who either agrees to make it at the request of the employee, or makes a negative decision due to certain circumstances. In case of refusal, the employee must use the vacation days in kind, so to speak. Therefore, it is not worth talking about the infringement of the employee’s legal rights.

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.

If your employee decides to say goodbye to your organization, or your organization to him, then on the date of dismissal he will probably have days of unused vacation left. In this regard, the employee, upon his application, may be granted leave with subsequent dismissal (except in the case of dismissal for guilty actions). And then the day of dismissal will be the last day of the employee’s vacation. Or, instead of vacation, the employee can be paid compensation for vacation under the Labor Code of the Russian Federation (Article 127 of the Labor Code of the Russian Federation,).

Vacation compensation is accrued to the employee for all unused vacations. That is, the employee will have to receive compensation for unused additional leave upon dismissal on the same basis as compensation for unused main leave (Article 127 of the Labor Code of the Russian Federation). In this case, the basis for termination of the employment contract does not matter (Letter of Rostrud dated 07/02/2009 N 1917-6-1).

How to calculate compensation for unused vacation

The first thing you need to do when calculating compensation for unused vacation is to determine the employee’s vacation period.

For each fully worked year, the employee is entitled to compensation for full annual paid leave - as a general rule, 28 calendar days (Article 115 of the Labor Code of the Russian Federation). For a year not fully worked, the number of unused vacation days for which compensation must be paid is determined in proportion to the time worked.

So how to count days for compensation for unused vacation? If the employee worked without vacation at his last place of work for less than 11 months, and he was entitled to vacation in calendar days, then the number of unused vacation days is determined as follows:

In this case, the indicator “Number of months of work for a given employer” is calculated taking into account the following rule (clause 35 of the Rules, approved by the NKT of the USSR on April 30, 1930 N 169):

• if half a month or more is worked, this month is taken into account in the calculation as a whole month;
• if less than half a month is worked, then this month is not taken into account.

Thus, compensation for unused vacation upon dismissal in 2019 is not paid if the employee worked at his last job for less than half a month, or if on the date of dismissal all his vacations were taken off.

Of course, the result of calculations using this formula may not be an integer. Then the value can be rounded, but not according to the rules of mathematics, but always upward, i.e. in favor of the employee (Letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 N 4334-17).

When the number of unused vacation days has been established, you can proceed to calculating the compensation itself for unused vacation upon dismissal.

In turn, the average daily earnings of an employee are determined in the same way as when calculating vacation pay (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Typically, vacation compensation upon dismissal is calculated according to the formulas given above. But for a number of cases, there are specific rules for determining compensation for unpaid vacation.

How to calculate vacation compensation in working days

Some employees, in accordance with the requirements of the Labor Code of the Russian Federation, are granted leave in working days. These are employees with whom employment contracts have been concluded for a period of up to 2 months (Article 291 of the Labor Code of the Russian Federation), as well as seasonal workers (Article 295 of the Labor Code of the Russian Federation). How is compensation for leave upon dismissal calculated for them? The compensation itself is the same as when calculating compensation for calendar days. That is, as the product of the number of unused vacation days by the average daily earnings. But the number of days of unused vacation is determined by a different formula:

Special rules for calculating leave compensation upon dismissal

Rule 1. If an employee has worked in an organization for 11 to 12 months, then he must receive compensation for a full working year, i.e. for the entire annual paid leave (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 12/18 .2012 N 1519-6-1). The exception is the case when the employee’s vacation period turned out to be 11 months as a result of rounding.

Rule 2. An employee who has worked in an organization from 5.5 to 11 months is paid compensation for the entire annual leave if he was dismissed (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 08/09/2011 N 2368-6 -1):

• in connection with the liquidation of the employing organization;
• on staff reduction;
• due to certain other circumstances (for example, due to conscription for military service).

This rule applies only if the employee worked for this employer for less than a year. Otherwise, when calculating compensation for vacation, the formulas specified in the previous sections are applied (Letters of Rostrud dated 03/04/2013 N 164-6-1, dated 08/09/2011 N 2368-6-1).

So, taking into account the above requirements, the amount of compensation for leave upon dismissal in 2019 is determined, despite the fact that the “Rules on regular and additional leaves”, to which we have already referred more than once, were approved back in 1930 (although, of course, Since then they have already gone through several editions).

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

Compensation for unused vacation in 2019: calculation

Engineer Krasilshchikov A.N. resigns from Kaleidoscope LLC on May 31, 2019. He has been working in this organization since February 12, 2018. In 2018, he was granted annual paid leave of 14 calendar days. In accordance with the Regulations on payment of vacations of Kaleidoscope LLC, the number of days of unused vacation when calculating is rounded up to the nearest whole number.

The average daily earnings of an employee is 1,622 rubles.

For the period starting from February 12, 2018 Krasilshchikov A.N. worked in the organization for 1 year (02/12/2018 - 02/11/2019), 3 months (02/12/2019 - 05/11/2019) and 20 days (05/12/2019 - 05/31/2019). Since his last working month was more than half worked, it is taken as a whole month in the calculation. That is, the period of work of an engineer at Kaleidoscope LLC for the purpose of calculating compensation is 1 year and 4 months.

The number of unused vacation days will be: 23.3 days. (28 days + 28 days/12 months x 4 months - 14 days). Taking into account rounding: 24 days.

Compensation for missed vacation upon dismissal in 2019 is equal to: RUB 38,928. (24 days x 1622 rub.)

Compensation for unused vacation: when is it paid?

The employer must pay the employee in full on the day of his dismissal, i.e. on the last day of his work (Article 140 of the Labor Code of the Russian Federation). During this period, the employee must be paid the salary and bonuses due to him, compensation for unused vacation, as well as other compensation provided for by law, labor or collective agreement, local regulations.

Cash compensation for unused vacation without dismissal

In the current difficult economic situation, many are interested in how to receive compensation for unused vacation if the employee does not intend to quit. But before answering the question - how, you need to understand - is it possible to receive compensation for unused vacation without dismissal.

Replacing vacation with monetary compensation is allowed in cases where the employee is entitled to vacation lasting more than 28 calendar days, and he himself has expressed a desire to receive compensation instead of vacation provided in excess of these 28 days (Article 126 of the Labor Code of the Russian Federation). To do this, he must write a statement. However, the last word still remains with the employer: it is he who decides whether to send the employee on vacation or pay him monetary compensation for unused vacation. There are also courts that support this position (Decision of the Supreme Court of the Komi Republic dated August 15, 2011 N 33-4410/2011).

Taking into account the above, the amount due to the employee can be replaced by compensation (Article 126 of the Labor Code of the Russian Federation). Since it is provided in addition to the main leave of 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

If you, as an employer, decide to satisfy the employee’s request, you must issue an order to replace part of the leave with compensation. There is no approved form for such an order, so it is drawn up in any form.

Order to replace vacation with monetary compensation (sample)

Limited Liability Company "Kaleidoscope" ORDER 06/04/2019 N 10-hp

Moscow

On replacing part of the vacation with monetary compensation

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

I ORDER:

Leading engineer Kurguzov G.N. replace with monetary compensation a portion of the annual paid leave provided for the period from March 23, 2018 to March 22, 2019, exceeding 28 calendar days, in the amount of three calendar days.

Reason: statement of G.N. Kurguzov. dated 05/31/2019 N 2.

General Director (signature) Zlobin I.V.

I have read the order:

Leading engineer 06/04/2019 (signature) Kurguzov G.N.

Compensation instead of vacation in personnel documents

If you decide to pay an employee, at his request, compensation for part of his unused vacation, then this fact must be reflected in the employee’s personal card. In form N T-2 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) in section VIII “Vacation” the following is indicated:

• in column 4 “Number of calendar days of vacation” - the number of days replaced by compensation;
• in columns 5-6 “Start date” and “End date” - a comment that vacation days have been replaced by compensation;
• in column 7 “Grounds” - an order (with details) to replace the vacation with compensation.

In the vacation schedule according to form N T-7 (

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 (order details).

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.

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

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

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

Let's consider a case from practice.

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

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

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

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

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

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

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

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

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

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

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

The more, the more accurate the calculation will be. An organization may round to two decimal places, or to three, or even to four.

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

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

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

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

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

Glebova is entitled to proportional compensation for unused vacation: 11 months upon dismissal were not worked out. To determine the number of unused vacation days, the accountant determined that the number of full (working) months of the employee’s work in the organization is nine (from May 13, 2016 to February 12, 2017).

The remaining number of days before the employee’s dismissal is 15 (from February 13 to February 27, 2017), which is more than half of the working month (28 days: 2). Therefore, the accountant also included these 15 days in the calculation.

As a result, it turned out that Glebova worked for 10 full months.

The organization has established a procedure for rounding the number of unused vacation days to four decimal places according to the rules of arithmetic.

The accountant calculated the number of unused vacation days as follows:
28 days : 12 months × 10 months = 23.3333 days.

The employee's compensation was paid for 23.3333 calendar days.

How to calculate compensation for unused vacation upon dismissal

During vacation, the employee retains his average earnings (Article 114 of the Labor Code of the Russian Federation). Therefore, compensation for unused vacation upon dismissal should be considered in the same way as vacation pay. That is, take the employee’s average earnings for the billing period and multiply this value by the number of days not taken off.

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

Please note: calculations must be carried out in a special way if the employee was paid bonuses during the billing period or his salary changed.

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

Having underestimated the amount by mistake, pay the employee the difference (paragraph 2, part 2, article 22 of the Labor Code of the Russian Federation).* Withhold the amounts issued in excess from his salary. It is worth considering that, as a general rule, no more than 20 percent of the salary can be deducted from the salary (Part 1 of Article 138 of the Labor Code of the Russian Federation).

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

How to pay compensation for unused vacation upon dismissal

Basis for calculation and payment of compensation

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

The organization may, at its own discretion:*

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

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

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

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

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

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

The number of days of unused vacation for which the employee is entitled to compensation is 14. The amount of compensation for unused vacation is RUB 9,556.26. (RUB 682.59/day × 14 days).

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

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

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

On June 30, 2017, the accountant reflected in the calculation note in Form No. T-61 the amounts accrued to the employee for June (salary and compensation), as well as the amount due for payment (taking into account the previously issued advance).

Sample dismissal order with compensation for unused vacation

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

Personnel Number

Ivanova Elena Vasilievna

008

(Full Name)

Administrative department

(structural subdivision)

secretary

(position (specialty, profession), rank, class (category) of qualifications)

at the initiative of the employee, paragraph 3 of part 1 of article 77 of the Labor Code of the Russian Federation

(grounds for termination (termination) of an employment contract (dismissal))

Basis (document, number, date):

statement by E.V. Ivanova dated April 3, 2017 No. 1

(employee statement, memo, medical report, etc.)

Supervisor organizations

Director

A.V. Lviv

(job title)

(personal signature)

(full name)

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).