How to correctly calculate and accrue compensation for unused vacation upon dismissal?

Calculation of experience

In accordance with Art. 115 of the Labor Code of the Russian Federation, those working under an employment contract are provided with paid rest for at least 28 days a year, in other words, 2.33 days for each month worked (28/12). Some workers have the right to extended basic holidays, for example:

• disabled people (30 - 2.5 days);
• civil servants (30 - 2.5 days);
• workers under 18 years of age (31 - 2.58 days);
• “northerners” (44 (52) - 3.67 (4.34) days).

To calculate the vacation period, the working year is taken. For each employed person, the year is individual, depending on the time of hiring, periods of absence for some reasons. In particular, administrative leave of more than 14 days increases the working year by the period exceeded. Time spent caring for children under 3 years of age is not included in the length of service for calculating leave. Those performing work under a GPC contract are not provided with paid rest.
For example, an employee was hired on June 25, 2018. I was absent from June 26 to July 2. Resigned on July 16, 2018 of his own free will. The vacation period will include 15 days, since absenteeism is not included in it. In accordance with clause 35 of the Rules on regular and additional leaves of April 30, 1930 No. 169, an incompletely worked month:

• is considered as whole if the employment is at least half;
• is not taken into account if employment is less than half.

It turns out that in these circumstances the length of service will be rounded up to a whole month. A month is taken not as a calendar period, but as a working period - from the moment of hiring until the same date of the next month, for example, from June 25 to July 24.

Vacation pay calculation coefficient

The coefficient used in the formulas is important when calculating vacation pay. Since 2014, in the process of determining the average daily earnings, it is necessary to focus on the new value of the average monthly number of calendar days. Previously, the coefficient was 29.4, now the coefficient is 29.3.

In 2012, January 6 and 8 were added to non-working days. As a result, holidays became 14 instead of 12 (according to Article 112 of the Labor Code of the Russian Federation). With 14 holidays, the average monthly number of calendar days was 29.25 days, which is determined by the formula: (365 days - 14 days) / 12. By rounding, this number reaches 29.3. Until this time, the calculation looked like this: ((365 – 12) / 12) = 29.41 days.

12 in the specified formula is the number of months, subject to calculations for a full year; instead, there may be another figure.

Calculation of compensation upon dismissal

If an employee has worked for 1 month, vacation compensation upon dismissal must be paid, taking into account certain features.
What matters is the term of the employment contract, whether the job is primary or part-time. In Art. 127 of the Labor Code of the Russian Federation does not contain exceptions to the right to receive monetary payment for the remaining days of vacation upon dismissal. If an employee is hired for an indefinite period, but works properly for a month and quits, compensation will be calculated in 2.33 days. For an incomplete month worked, vacation compensation upon dismissal depends on the vacation period earned: less than 15 days or 15 or more. Additional vacations are also included in the calculation of length of service. If a minor employee is dismissed, the payment will be calculated as 2.58 days per month worked.

Rounding days to calculate compensation is not prohibited, so some organizations practice this calculation method. The only condition is rounding in favor of the employee, that is, 2.33 is recognized as 3 days. It is impossible to worsen the employee’s position in relation to the legally established rules.

But in the case of a fixed-term employment contract for a period of up to 2 months, 2 vacation days are accrued per month of service. This rule is established by Art. 291 Labor Code of the Russian Federation .

Labor legislation allows concluding employment contracts for seasonal work. Based on Art. 295 of the Labor Code of the Russian Federation, those involved in work for a period of no more than six months are granted leave at the rate of 2 days per month of service.

How to prepare documents for vacation pay

1. Vacation schedule. It is drawn up at least two weeks before the start of the calendar year, based on the wishes of employees, legal requirements and the interests of the employer. Both the employer (organization or individual entrepreneur) and employees are required to comply with the schedule (Article 123 of the Labor Code of the Russian Federation). There is a unified form No. T-7. It contains, among other things, columns 8 and 9. They must be filled out if the originally planned vacation was subsequently postponed.

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2. Employee statement. It is written when you need to go on vacation outside of your schedule. If the schedule is followed, then you can do without an application.

The employee must submit an application in advance so that the accounting department has time to calculate and pay vacation pay no later than three days before the start of the vacation.

General Director of LLC "ChOP "CheKa"

from security guard A.A. Simonov

Please provide me with annual paid leave for a period of 14 calendar days from November 5, 2020 to November 18, 2020.

October 31, 2020

3. Notification of the start of vacation. It is necessary if a person will rest according to a schedule. At least two weeks before the start of the vacation, personnel officers must notify the employee about this against signature. If the basis is not a schedule, but a statement, it is not necessary to notify the employee.

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4. Order (instruction). It is needed both in case of going on scheduled leave and in case of filing an application. There are unified forms: No. T-6 (for one employee) and No. T-6a (for several employees).

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5. Note-calculation. Usually use form No. T-60. The first side contains the start, end, and rest dates. On the second side there are payment details.

6. Personal card. In the form No. T-2 there is a section VIII intended for information about leave.

7. Time sheet. The corresponding days should be indicated by a letter or numeric code (for annual basic paid leave these are “FROM” and “09”

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ATTENTION. Previously, organizations and entrepreneurs were required to use unified forms of personnel documents, in particular, forms No. T-2, T-6, T-6a, T-7, T-12, T-13 and T-60 (approved by resolution of the State Statistics Committee dated 01/05/04 No. 1). But now employers can do this voluntarily, or develop their own forms (information from the Ministry of Finance dated 12/04/12 No. PZ-10/2012).

Preferential vacation

Workers employed in the northern regions of the country have the right to additional leave in accordance with Art.
321 Labor Code of the Russian Federation. Part-time workers cannot count on this privilege (Part 2 of Article 321 of the Labor Code of the Russian Federation). The article does not establish restrictions in relation to temporary workers hired under an employment contract for a period of up to 2 months or for seasonal work for up to 6 months. They are likely entitled to additional paid time off. The opportunity for northerners to receive additional paid rest time comes after 6 months from the date of hiring (Part 1 of Article 322 of the Labor Code of the Russian Federation). If you follow this rule literally, then you are entitled to only 2 days of vacation per month worked.

For example, an organization located in the Far North hired an employee under an employment contract for a period of 2 months (from 06/13/2018 to 08/12/2018). After working for less than a month, he quit on June 27, 2018. He received a salary of 5364.00 rubles.

In this example, compensation for unused vacation for an incomplete month will be calculated in 2 days, since 15 days are counted as a month.
The average daily salary will be 366.14 rubles. = 5364 / (29.3 / 30 * 15). The employee will receive compensation in the amount of 732.28 rubles. (366.14 * 2). There is another point of view: such employees have the right to additional rest time on the same basis as permanent employees. Labor law does not clearly regulate this issue. Followers of this point of view consider it discriminatory to not provide additional leave to temporary workers. By stipulating the conditions for receiving compensation in the employment contract, you can solve this problem: provide 2 days on the basis of Art. 291, 295 of the Labor Code of the Russian Federation, separately calculate the payment for additional days in proportion to the time worked.

You are not required to pay compensation for unused vacation if you worked less than a month, taking into account rounding. If in the example we change the dismissal date to 06/26/2018, then the period worked would be 14 days. Under these conditions, work time is not counted towards vacation time; the employee has not earned a single day of paid rest.

In case of dismissal, compensation payment for vacation is subject to personal income tax and insurance contributions to extra-budgetary funds are calculated on it in the usual manner. Personal income tax must be calculated on the settlement day and transferred to the budget no later than the next working day after payment of compensation. Insurance premiums are transferred within the time limits established by the legislator for insurance premiums calculated for wages.

The influence of the size of the coefficient on vacation pay

The coefficient 29.3 is used when calculating vacation pay and shows the average number of days excluding federal holidays. It is on this and the number of months worked in full that the employee’s earnings are divided.

Taking into account the fact that the coefficient has decreased, the calculation has become more profitable for employees: they have the right to count on larger vacation pay.

Thus, the change in the coefficient was fully justified by the changed realities.

Compensation for unused vacation in 2020

The next, 115th paragraph normalizes its duration. The minimum period of retirement is 28 calendar (not working!) days. For teachers - 56. There are standards for providing workers of certain categories with additional leave with pay. They are calculated in the same way as described below.

1. The full period (28 days) is paid in the following situations:
   if the worker worked for 11 months. and did not take vacation pay;
2. if the period of his service is from 5.5 to 11 months. and the reason for dismissal was:
3. staff reduction;
4. liquidation of a legal entity (individual entrepreneur);
5. suspension of production;
6. conscription for military service;
7. In other situations, compensation is calculated in proportion to the period worked.

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How to correctly calculate compensation for unpaid leave in 2020

Article 114 of the Labor Code of Russia implies that every employee can receive leave, which is paid for by the employer. Even those who are in temporary or seasonal work. In addition, everyone should know that on the last day of work, the manager is obliged to pay off all his debts to the employee, this also applies to compensation for vacation days.

Additional leave can be replaced if the employee himself agrees to this, in addition, he must take the initiative. To do this, you need to write a special application and submit it to the employer. The manager only has the right to refuse an employee under compelling circumstances.

How is compensation for unused vacation calculated?

Every working person, according to the labor legislation of the Russian Federation, is entitled to paid leave of at least 28 calendar days once a year. But for various reasons, it is not always possible to fully realize one’s right, and it happens that a person works for several years without vacation, or rests for less than the allotted time. Art. 126 of the Labor Code of the Russian Federation explains in what cases a tired employee is entitled to monetary compensation for “non-vacation” days of vacation.

EXAMPLE 2. Garment factory worker P.V. Romashkina. hired on 05/01/2014, dismissed on 10/17/2015, was not on leave. She is entitled to compensation for a full 28 days of vacation, which she did not use during the first working year, and for vacation days corresponding to 5 months worked in the next working year (16 days of October are equivalent to a whole month). We calculate: 5X2.33=11.65, rounded to 12 days. In total, money will be paid for 28+12=40 vacation days.