An order to replace unused vacation with monetary compensation. Order for compensation for unused vacation. Who is not entitled to cash vacation compensation?

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. On this 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.

There always comes a time when one or another employee begins to wonder whether it is possible to receive compensation for unused vacation, under what circumstances it is due, and how to calculate compensation for vacation upon dismissal. Let's try to understand this problem in more detail, dispelling all doubts.

Right to money

When an employee leaves the organization for any reason, he may have in reserve calendar days of the vacation period that he had not previously used. The employee has the opportunity established by law to go and take the remaining number of days off and then say goodbye to the company. Or maybe you can take compensation for unused vacation upon dismissal, which is quite legal under the law of the country. He says about this fact:

• Article 127 of the Labor Code of the Russian Federation;
• clause 28 of the Rules approved by the USSR CNK No. 169 dated April 30, 1930 (hereinafter referred to as Rules No. 169).

Importance of the issue

A person needs to know in advance how to secure compensation for unused vacation, so that an unscrupulous employer does not have the opportunity to violate labor laws by ignoring his right to compensation for vacation upon dismissal.

An accounts payable accountant must be aware of how to calculate compensation for unused vacation. Failure to comply with this action entails the application of certain penalties by regulatory authorities.

Right to carry or money

So, it is necessary to understand how an employee could have unclaimed leave for which compensation is due, and how to count the days of unused time. It is necessary to immediately clarify: missed vacation and compensation for it may appear for several reasons. Including, if during the period of rest required by law, a period has occurred:

• temporary illness for which a sick leave certificate has been issued;
• performing government duties, for which an employee, under normal working conditions, has the right to ignore work;
• recalling an employee from main leave.

Calculation rules

On the question of how compensation for unused vacation is calculated, it must be said that it involves simple calculations. The amount of funds that an employee of the organization will receive depends on their results. If you do not have the necessary knowledge, we suggest that you familiarize yourself with this issue in more detail.

So, compensation for vacation must be calculated for all calendar days that the person did not use as vacation. This applies to both main and additional leave. Regardless of its type, the amount of compensation payment is calculated for all days due to the employee.

You should not pay much attention to the basis for dismissal: in any situation, both the main and additional vacation periods must be compensated in money.

To correctly calculate compensation for unused vacation, let us clarify: in a situation in which the year is not actually fully worked out, the calculation of calendar days of the vacation period is carried out in proportion to the period actually worked. So, provided that the employee actually worked for less than 11 months without providing rest during this period, the number of calendar days of the vacation period is calculated as follows:

Rest days = 2.33 × full months of work – days off on vacation In this formula, 2.33 is a special index. It is calculated as the ratio of the number of allotted days of vacation to the number of months in a year (28/12 = 2.33). As a rule, this indicator in many cases is standard for employees in the absence of special calculation conditions.

It should also be noted that the indicator of the number of months of work with the employer is calculated taking into account clause 35 of Rules No. 169. According to them:

• if half a month or more has actually been worked, it is considered to have been worked in its entirety;
• provided that less than half a month has been worked, it is not taken into account at all.

In other words, compensation for leave upon dismissal in 2018 will not be paid if:

1. actual experience is less than 1/2 month;
2. Previously, the right to rest had already been used in full.

As a rule, after calculations, the resulting value comes out as a fraction and not as a whole number. Then it can be rounded up, that is, in favor of the employee. This is stated in the letter of the Ministry of Health and Social Development No. 4334-17 dated December 7, 2005.

After calculating the number of days to which the employee is entitled, since they have not been used by him previously, a direct calculation of compensation for unused vacation is made. The scheme is like this:

Compensation = number of unused days × average daily earnings The average daily earnings indicator is calculated in accordance with clause 4 of the Regulations of the Government of the Russian Federation, approved by Resolution No. 922 of December 24, 2007. That is, in the same way as for regular vacation pay.

Calculation in working days

Sometimes compensation for unused vacation upon dismissal is calculated not in calendar days, but in working days. The most important circumstances of this calculation option are:

1. concluding an employment contract with a person for a period of less than two months;
2. hiring seasonal employees.

We will show you how to calculate vacation compensation upon dismissal for such contracts. Thus, the formula for calculating compensation payments remains unchanged. The only thing is that when calculating unused vacation days, the coefficient is 2, not 2.33. Everything else is as described above.

Compensation for unused vacation upon dismissal should be considered in the same way as vacation pay. That is, take the employee’s average earnings for the billing period and multiply this value by the number of days not taken off.

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

Special calculation circumstances

Let's consider the special circumstances of calculating compensation for unused vacation. These include:

• if you have worked in an organization for 11 to 12 months, you can count on the entire vacation, as if you had actually worked a full year. An exception is an experience equal to 11 months due to rounding (clause 28 of Rules No. 169 and Rostrud letter No. 1519-6-1 dated December 18, 2012);
• even if a person actually worked from 5.5 to 11 months, the right to the entire vacation period arises in the presence of such external factors as the liquidation of the employer, staff reduction, conscription, etc. This condition for calculating monetary [compensation for unused vacation] follows use only if the person worked in the company for less than 1 year (clause 28 of Rule 169 and letter of Rostrud No. 2368-6-1 dated 08/09/2011).

To more accurately understand the mechanism for calculating compensation for unused vacation upon dismissal, let’s consider a specific case.

EXAMPLE
Administrator Vereshchagin decided to resign from Iskra LLC on July 18, 2018. He got a job at this organization on June 1, 2017. According to the schedule, he was given basic leave of 14 days. And according to the company’s regulations on wages, the number of vacation days not taken off is rounded to the nearest whole number. Vereshchagin's calculated average daily earnings was 1,754 rubles.

Having found out the number of days actually worked, we get the following result. Vereshchagin worked:

1 year: 06/01/2017 – 05/31/2017.

1 month: 06/01/2018 – 06/30/2018.

18 days: 07/01/2018 – 07/18/2018.

Based on the fact that more than half of the last period has been worked out, it must be taken as one, that is, Vereshchagin’s vacation experience is equal to 1 year and 2 months.

Let's calculate the number of unused vacation days as follows:

28 days + 2.33 × 2 months. – 14 days = 18.66 days.

When rounded, according to the wage regulations, the number of unused vacation days will be 19 full days.

Compensation for unpaid leave upon dismissal will be:

19 × 1754 = 33,326 rubles.

Keep in mind: having made the calculation, the employer is obliged to transfer monetary compensation in lieu of vacation exactly at the moment when the person quits - on the last day of his presence at the enterprise. At the same time, the rest of the money due to him is paid - salary, bonuses, etc.

Money without subsequent dismissal

Is it possible to receive compensation for unused vacation without dismissal in 2018? It turns out yes. And this is called replacing vacation with monetary compensation, which is also enshrined in law.

This situation may arise if a person has a legal right to a vacation period of more than 28 days, and independently expresses a desire for a replacement of this kind. However, it must be taken into account that it is possible to replace vacation with monetary compensation only within the number of days in excess of the standard vacation. That is, beyond 28 days.

The subordinate needs to apply for compensation for unused vacation in excess of the number of days established by law. And the employer, in turn, independently decides whether it is possible to replace the vacation with monetary compensation or send the employee on vacation for all the calculated days.

All this means is that h Replacing vacation with monetary compensation is permissible in the case when a person is entitled to additional vacation, which, according to Art. 126 of the Labor Code of the Russian Federation can be replaced by a monetary amount. After all, such a vacation period is provided in addition to the main vacation, the duration of which is 28 days. As for, for example, study leave, it cannot be replaced with money.

Transfer

In a situation where the unclaimed part of the main vacation is postponed to the next year, compensation for unused vacation is also not provided. And this point is connected with the fact that such days are essentially not an excess, since in total over all the years of actual work they do not cover the standard period of 28 days.

Impossibility of replacement with money

For some people, the question of whether compensation for unused vacation is due cannot be raised under any circumstances. This category includes pregnant women and workers under 18 years of age.

For people employed in harmful or dangerous working conditions, compensation for vacation under the Labor Code of the Russian Federation for additional days of rest is also unacceptable. However, this legal norm does not affect compensation for unused additional leave upon dismissal.

If an employee has the right to monetary compensation for unused vacation without dismissal in 2018, in order to carry out this operation in accounting and personnel records, he is required to write an application for vacation compensation, a sample of which may be as follows.

Application for compensation payment instead of days of rest

The application for vacation compensation, a sample of which is presented above, is not a standardized form. That is, it is not enshrined in any way at the legislative level. In order for compensation for unused leave upon dismissal or when replacing part of additional leave to be paid, the employee can use this sample or any other developed by the organization.

In the event that the employer decides to satisfy a request from a subordinate, he issues an appropriate order to replace the vacation with monetary compensation, a sample of which may look like this.

Order to replace vacation with monetary compensation

Since the order for compensation for unused vacation, a sample of which is shown earlier, has a free form, it is advisable that it be developed by the company’s personnel service.

Personnel accounting payments

As for personnel document flow, in accordance with the Labor Code of the Russian Federation, compensation for unused vacation must be documented without fail. And first of all, it is reflected in the employee’s personal card (form No. T-2). In its eighth section, the required rest reflects all the data necessary for accounting. Including:

Regarding the vacation schedule (form No. T-7), in column 10 “Note” it is necessary to clarify that compensation has been paid for unused vacation without dismissal. And at the same time, you should certainly display the number of days of the vacation period that were replaced with cash.

Tax accounting of payments

If we consider vacation compensation upon dismissal in 2018 from the perspective of tax authorities, then it is included in labor costs. Namely:

• When calculating income tax, the compensation payment is taken on the date of its accrual. The presence of a reserve to pay for an employee’s rest does not play a role here;
• when calculating tax on a simplified system with the object “income minus costs”, compensation for unpaid leave upon dismissal in 2018 is recognized on the date of its transfer.

Personal income tax taxation of compensation for unused vacation upon dismissal occurs in the general manner with tax withholding. And this point is not related to the exact situation in which the compensation payment was received - upon dismissal or as a replacement for days of the vacation period. The tax withheld in Russia from vacation compensation must be transferred to the state treasury no later than the day following the day of its payment. As for the reflection of the amount of tax on compensation in an individual’s income certificate, since 2018 it has its own coding - 2013. And before 2018, 4800 was used as the income code for compensation for unused vacation in 2-NDFL certificates.

In 2-NDFL certificates for 2017, show compensation for unused vacation using the new income code 2013.

Compensation for unused vacation is subject to insurance contributions to all funds - Social Insurance Fund, Pension Fund and Federal Medical Insurance. Moreover, this applies to any type of compensation - upon dismissal or replacement of days of the vacation period with cash.

Accounting for payments

Reflection To Leave compensation upon dismissal in accounting involves the preparation of special entries:

• Debit 20 and Credit 70 – compensation was made for unused vacation in 2018, which was calculated by us in advance;
• Debit 70 and Credit 68 – personal income tax from the calculated compensation payment;
• Debit 20 Credit 69 – insurance premiums for compensation payments;
• Debit 70 and Credit 50, 51 - transfer of compensation for unused vacation, when paid through the cash register or current account.

In our opinion, based on the above, it can be assumed that the question of whether compensation can be taken for unused vacation has been fully disclosed. Therefore, any person will no longer have difficulties with how to calculate compensation for vacation.

How to draw up an order for compensation for unused vacation and how to store it? In the article you will find a sample of filling out an order and can download a ready-made document form.

When an order is required

An order for compensation for unused vacation is issued in order to pay the employee monetary compensation for all unused vacation upon dismissal.

Upon dismissal, an employee who did not use his right to vacation is entitled to monetary compensation for all unused vacations. When calculating compensation associated with the dismissal of an employee, take into account all of his annual vacations, including additional ones. 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.

The basis for calculating compensation for unused vacation is the order of the head of the organization on dismissal in Form No. T-8 or an independently developed form.

This procedure applies to both commercial and budget organizations.

How to create an order

There is no unified form of the order, so it can be compiled in any form.

To complete the document, use the organization's letterhead.

In the header of the document, indicate the legal form of the organization and its name.

In the title of the order, indicate its brief content - for compensation for unused vacation.

In the main text of the document, indicate:

• basis for payment of compensation for unused vacation: order to dismiss the employee;
• Full name of the employee who is paid compensation for unused vacation upon dismissal;
• the number of vacation days for which compensation must be paid for unused vacation upon dismissal.

Sample of filling out an order for compensation for unused vacation

Who signs the order

An order for compensation for unused vacation is signed by the head of the organization or an authorized person. The document is announced to the employee against signature. At the same time, he sets the date of familiarization.

If an organization uses an independently developed order form, it has the right to include in it such details as the seal of the organization or the personnel department, or to refuse it. As a result, if an independently developed document form for personnel requires affixing the seal of the organization or the personnel department, then such a seal should be affixed; if not, then there is no need to affix a seal. Such conclusions follow from the provisions of Article 8 of the Labor Code of the Russian Federation and Articles 7, 9 of the Law of December 6, 2011 No. 402-FZ.

Order storage period

The order for compensation for unused vacation applies to personnel documents. Documents must be retained for five years if they are kept separately and not as part of personal files. If vacation documents are kept as part of personal files, then in general they must be kept for at least 75 years if they were created before 2003. If orders were created after 2003, then they must be stored for at least 50 years. Exceptions: documents included in personal files that were formed during the period of civil service that is not the state civil service; they must be stored for 75 years, regardless of the date of their creation.

07.07.2017, 22:58

An employee of the enterprise wrote a statement in which he asked to replace part of his vacation with a cash payment. The director is not against such a replacement. Now it’s up to the order to replace the vacation with monetary compensation. A sample of such a document would be very helpful.

Only parts exceeding 28 days can be replaced

When agreeing to replace vacation days with monetary compensation, you must not forget that only additional or extended employee vacation is subject to replacement. That is, the minimum vacation guaranteed by law of 28 calendar days cannot be exchanged for money.

For your information
Additional leaves in accordance with current legislation are provided to certain categories of employees without fail. For example, additional leave is granted:

• workers with irregular working hours;
• "northerners";
• Chernobyl victims;
• other categories of workers.

For your information

• minor employees;
• working disabled people;
• employees of educational organizations;
• other categories of workers.

Some employees cannot be replaced even with “extra” vacation days.

Documentation of replacement

If the head of the organization is not against replacing the employee’s vacation with monetary compensation, and there are no grounds for refusal established by current legislation, then, based on the application received from the employee, an order can be issued to replace the vacation with monetary compensation.

It is necessary to understand that agreeing to replace the vacation with a cash payment or denying the employee his request is the choice of the head of the organization. The employer cannot be forced to pay compensation (Article 126 of the Labor Code of the Russian Federation, letter of the Ministry of Labor of Russia dated April 25, 2002 No. 966-10).

Especially for our readers, our specialists have prepared a sample order to replace vacation with monetary compensation.