Cash compensation for unused vacation is a guarantee provided for in Art. 126, 127 of the Labor Code of the Russian Federation. How such compensation is calculated and whether it is always paid, read our article.

The concept of compensation for unused vacation under the Labor Code of the Russian Federation in 2018-2019

Cash compensation for vacation days in accordance with Art. 126, 127 of the Labor Code of the Russian Federation are replaced in 2 cases:

• if the employee wishes, if there are no contradictions with labor legislation;
• dismissal.

Contradictions may arise when an employee demands payment of compensation for unused vacation - 2018-2019, and such vacation is 28 days or more, but it is increased due to additional allowance for the harmful, dangerous, special nature of the work.

NOTE! Minors, as well as pregnant women, cannot demand compensation if they do not quit. Due to the special protection of this category by the legislator, they must take advantage of the annual vacation.

Days of additional leave granted by force of law for harmfulness, danger, or the special nature of working conditions are not replaced by money (Part 3 of Article 126 of the Labor Code of the Russian Federation). But if these are provided for by a local act of the enterprise in excess of the days guaranteed by the legislator, their replacement with money is possible.

The second meaning of the concept of compensation for unused vacation in 2018-2019, as noted above, refers to payment-compensation made upon dismissal. In this case, according to the Labor Code of the Russian Federation, the following is paid as compensation for unused vacation:

• 28 days of annual rest (or 56 for 2 years, if last year was not used);
• all days of legal additional leave not taken off;
• days provided by the employer on his own initiative (for example, for length of service in the company).

How can an employee exercise his right to leave (Article 127 of the Labor Code of the Russian Federation)

An employee according to Art. 127 of the Labor Code of the Russian Federation can:

1. Receive payment for vacation days that should have been taken, but were not. The specified norm provides the employee with rest after dismissal from a given place of work (definition of the Constitutional Court of the Russian Federation dated July 18, 2017 No. 1553-O).
2. Go on vacation followed by dismissal. An employee can exercise this right if there is an appropriate agreement with the employer in cases where he did not commit guilty actions that served as the basis for dismissal.

In the second case, the leave is paid to the person resigning according to the general rule - according to the average daily earnings. The deadline for transferring payment in accordance with clause 1 of Rostrud letter No. 5277-6-1 dated December 24, 2007 is the last working day of the former employee. On the same day, a full payment of wages is made to him, and a work book is issued.

Despite the actual termination of the employment relationship on the last working day, the employee is considered dismissed at the end of the vacation (Part 2 of Article 127 of the Labor Code of the Russian Federation).

Sample order for compensation for unused additional and main leave

To pay compensation in lieu of providing leave, a written application must be received from the employee (Part 1 of Article 126 of the Labor Code of the Russian Federation).

Based on the application, an order is issued containing:

• date of its publication;
• Full name and position of the employee whose leave is replaced by compensation;
• a period of additional admission that will not be used;
• link to article 126 of the Labor Code of the Russian Federation and the employee’s application (the latter must have a registration number and date of preparation);
• signatures of the manager and employee.

Let us remind you once again that, by virtue of Art. 126 of the Labor Code of the Russian Federation, an employee has the right to compensation for unused primary and additional leave only for days provided in excess of 28 or 35 days.

When dismissing an employee, the specified order is not issued, but a calculation note is drawn up in form T-61, which specifies the unpaid days and the amount paid in connection with this.

How to get compensation for last year's unused vacation

By virtue of Art. 124, 125 of the Labor Code of the Russian Federation, the employee has the opportunity to transfer the annual vacation to another period, and therefore the vacation schedule is changed.

Labor legislation allows such a transfer within 2 years after the end of the working year.

For example, if an employee began working at a given enterprise on 06/01/2017, leave for the first working year should be provided to him and, if necessary, can be transferred from 12/01/2017 to 06/01/2019. It is no longer possible to carry it forward; the ban on this is established by Part 4 of Art. 124 Labor Code of the Russian Federation.

Starting from 06/01/2018, this employee has the right to vacation for the second working year, and if he works without going on annual vacation, vacation days are accumulated.

By agreement with the employer, the employee can add the old vacation to the new one and take 56 days off at once. It is impossible to replace vacation for the previous working year with money due to Part 2 of Art. 126 Labor Code of the Russian Federation.

However, an employee may receive compensation for unused additional leave, including for the first working year.

To do this, he needs to write a corresponding statement addressed to the manager. The latter can either satisfy or refuse to replace the vacation with compensation, because satisfying such a request is not the employer’s responsibility.

Is it possible to receive compensation for unused vacation upon dismissal after the end of maternity leave?

How to receive compensation for unused vacation in general cases is clear from the provisions of Chapter. 19 Labor Code of the Russian Federation.

Whether it is possible to receive compensation for unused vacation for a woman who was on maternity leave, after which she decided to quit, is stated in the rules, approved. NKT of the USSR 04/30/1930 No. 169 (hereinafter referred to as rules No. 169), as well as explanations for their application.

So, consider the following options:

1. If an employee has used all the vacation days accumulated before going on maternity leave (B&R), upon dismissal she is paid compensation for which the length of service accumulated during the period of sick leave (140 days), as well as for the period of annual leave taken before it, is proportional vacation days.
2. If the accumulated days of annual leave before going on maternity leave were not used, then upon dismissal the woman receives full compensation (it is necessary to calculate her entitlement and unused leave for the years worked, and then add to it the leave for the period of sick leave according to the BiR).

These conclusions are drawn based on the provisions of Art. 121 Labor Code of the Russian Federation:

• days of annual rest taken before going on maternity leave, the B&R period (140 or 196 days), are included in the length of leave, for non-use of which the woman is entitled to compensation;
• the period of child care up to 1.5 or 3 years is not included in the vacation period.

Is a part-time worker entitled to compensation for unused vacation?

Is a part-time worker entitled to compensation for unused vacation? The answer to this question is clearly affirmative: yes, such an employee has the right to the payment provided for in Part 1 of Art. 127 Labor Code of the Russian Federation.

The basis for this statement is:

• Art. 286 Labor Code of the Russian Federation;
• Clause 31 of Rules No. 169.

In a situation with part-time work, attention is drawn to the fact that the part-time worker combines vacations at the main and additional places of work into one in accordance with Art. 286 Labor Code of the Russian Federation. If this is an internal part-time worker, then such a merger occurs at the stage of approving the vacation schedule. If the part-time worker is external, then at the additional place of work he writes a statement on the basis of which the employer provides annual rest during the period coinciding with the rest at the main place of work.

Thus, when an internal part-time worker is dismissed from both positions at once, he is entitled to 2 monetary compensations for unused vacation.

How compensation is calculated: formula

Calculation of monetary compensation for unused vacation is made using a simple formula: the number of days not taken off is multiplied by the average daily earnings.

In this case, you should take into account:

1. With a guaranteed vacation of 28 days, no more, it is considered that for each month the employee is entitled to 2.33 days of vacation (letter of Rostrud dated October 31, 2008 No. 5921-TZ).
   It is not necessary to round the resulting number of days, but if the employer wants to do this, then rounding occurs in favor of the employee, always upward (letter of the Ministry of Health and Social Development dated December 7, 2005 No. 4334-17).
2. Whether compensation for unused vacation is due to employees with short work experience is indicated in paragraph 28 of rules No. 168. Yes, the specified payment is made, but in proportion to the length of service.
   If an organization is liquidated or its staff is reduced, or an employee enters military service, then, despite his short length of service (from 5.5 to 11 months), he is paid full compensation.
3. Average daily earnings are determined by the formula:
   SDZ = ∑ of all income / 12 / 29.3.

Income includes all payments made by a given employer for the last 12 months.

You can read more about calculating compensation here: How leave is calculated upon dismissal. For information on calculating personal income tax on compensation, see the article Is compensation for unused vacation subject to personal income tax?

When is full compensation paid and when is partial compensation paid?

It was mentioned above that in order to receive full compensation, the employee must:

• have a working experience of at least 11 months;
• do not go on vacation to account for the period worked.

Let's consider a situation where these conditions are not met.

NOTE! The 11-month mandatory service requirement is established only for the calculation of compensation. An employee can go on paid full leave after just six months of work at this enterprise (Part 2 of Article 122 of the Labor Code of the Russian Federation).

Situation 1

Stepanov A.B. worked for 7 months and resigned at his own request. What compensation is he paid?

The formula given in the article is used here: 2.33 × 7 = 16.31. Stepanov is entitled to compensation obtained as a result of multiplication: 16.31 × SDZ.

Situation 2

Stepanov A.B. worked at the company for six months and went on full leave. After returning from vacation, I worked for another 1 month and quit. Is he entitled to compensation?

According to the Labor Code of the Russian Federation, unused annual rest days in kind are reimbursed in the form of monetary compensation upon dismissal of an employee.

Is it possible to receive compensation for unused vacation not only upon dismissal, but also in ongoing employment relationships, is also indicated in the Labor Code of the Russian Federation: this is possible if there are days of additional leave, not provided for by the legislator, but guaranteed by local acts.

An employee who does not want to take advantage of such additional days has the right to replace them with compensation. All categories of workers have this right.

Compensation is calculated using a formula similar to the calculation of vacation pay.

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 (

If both the employer and the company employee agree to this, then the vacation can be transferred, but this is done only as a last resort if the employee’s departure from work will negatively affect the company’s activities. It is worth noting that The employee must use the transferred days within the next year.

Management should not refuse to provide paid leave to their employees for 2 years in a row.

But if the enterprise employs minors and those whose work takes place in conditions harmful to health, then such people must rest annually.

Thus, the employer has certain restrictions regarding the provision of vacations for staff. But in some cases, workers accumulate unused time off from previous vacations. Then a person can count on their provision or receiving financial compensation. Let's take a closer look at when and under what conditions this is possible.

Material compensation should be paid to employees only if their vacations are extended, that is, their duration is more than 28 days (Article 126 of the Labor Code of the Russian Federation).

This group includes:

• workers who may receive additional days off;
• health workers;
• persons whose work negatively affects their health;
• coaches and athletes;
• teachers;
• minors;
• disabled people;
• people who work in the Far North or in areas where the law applies to them.

For workers who fall into one of the above categories, the head of the enterprise can pay monetary compensation based on vacation days that they did not use. On the other hand, he is not obliged to do this. The head of the enterprise can also give an employee a day off, but refuse to pay financial compensation.

How to properly arrange for the replacement of days not taken off with payment?

To receive financial compensation you must do the following:

Let's take a closer look at how this procedure works.

How is an employee application prepared?

Replacement of unused vacation days with money can only be done at the request of the employee.

He must state the request in his application, which is drawn up in the name of the head of the enterprise. At the moment, the exact form for it has not been established, so An employee can draw up a document in free form.

1. Usually the name of the enterprise is written at the top in the right corner, as well as the full name of the company director.
2. In the text of the application, it will be possible to refer to, on the basis of which a person can count on payment of monetary compensation due to days of additional paid leave that were not used by the employee.
3. The text should also indicate the period that the employee spent at his workplace and write how many days it contains.
4. At the end of the document, the employee’s position, his full name and the date on which the application was drawn up should be indicated.

How is a payment order made?

The head of the enterprise, having received the application, will have to issue an order, if he agrees to pay the employee monetary compensation. The order also does not have a special form, so it is drawn up in any order. The document must contain:

After the order is issued, information that the unused period will be replaced by a cash payment must be reflected in the worker’s personal card in the “Vacation” section.

In addition, it is necessary to make changes to the data relating to the replacement of rest days with a monetary amount, and in the vacation column. The entry must be made in the “Note” column. Here it is necessary to indicate how many days it is required to replace, and also write down the details of the order.

Remember! If an employee wants to receive a cash payment for days that he was unable to take off, then the head of the enterprise may well refuse his request.

If the employer expresses a desire to replace the unused vacation period with a financial payment, then the employee is not obliged to agree to this.

How many days are allowed to replace?

The exact number of days that are allowed to be exchanged for a cash payment is not established by the legislation of the Russian Federation. However, it is prohibited by law to completely replace the entire vacation with cash payments.

The head of the company can replace only part of the vacation with material compensation exceeding 28 days (Part 1 of Article 126 of the Labor Code of the Russian Federation). That is, only those persons who have extended it or who are entitled to additional leave at the enterprise can count on payment.

Conclusion

At enterprises, situations often arise when a person cannot leave his workplace and go on a planned paid vacation. In such circumstances, employees may be offered to replace unused vacation days with financial compensation.

However, this is not possible in every case. This is done only at the request of the employee. In its turn the employer has no right to force a person to agree to such conditions, and he, in turn, can refuse the employee such a request.

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

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

The following information governs when such leave compensation is appropriate:

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

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

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

Reference! The categories of citizens entitled to are described both in the Labor Code of the Russian Federation and in other legal documents, articles: , , , , , , , , , 350 of the Labor Code of the Russian Federation; P stops of the Government of the Russian Federation No. 870, 877. The head of the organization can also add days to rest; a special order is created for this purpose.

Sample order for compensation for unused vacation:

Design rules

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

This thought may enter the head of both the worker and the employer, but According to the law, it is the vacationer who is required to ask for this.

Moreover, he must do this in the form of a written statement, according to Article 126 of the Labor Code of the Russian Federation.

In order to correctly formalize a “barter”, several conditions must be met:

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

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

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

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

Attention! Boss has the right to reject the request about compensation.

The next step is to enter information into the worker’s card.

In the eighth section, a note is made that the employee was given financial compensation for a certain part of the vacation.

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

In the “note” column it is necessary to make a note containing data on the replacement of rest with monetary compensation.

There enter the number of days to be compensated to whom the funds were issued and on the basis of what order.

Restrictions

If an employee, for some reason, has more than 28 days of annual rest, then the excess can be replaced with material compensation (Article 126 of the Labor Code of the Russian Federation). All days in excess of the legal norm are paid by agreement of both parties.

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

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)