Sample application for payment of compensation for unused vacation

An order for payment of compensation for unused vacation must be issued if there is a signed application for monetary compensation written in free form by the employee, which is sent directly to the head of the organization.

A company employee can receive compensation for unused annual paid leave in two cases:

1. if he quits
2. the total amount of vacation exceeds 28 calendar days.

The second case occurs when an employee did not have time to take vacation for some reason, and it was added to 28 calendar days of vacation for the next reporting period.

But, as a rule, compensation is issued precisely at the time of dismissal. Then the employee has the right to receive a full financial payment for all remaining unused rest days. At the same time, no employer can refuse him - failure to pay the full amount is a serious violation of labor legislation. The total amount of compensation depends on the employee’s daily wage rate multiplied by the number of unused vacation days.

Registration of compensation for unused vacation

The process of receiving financial compensation for unused vacation is documented. To do this, the employee must write a statement (about dismissal or desire to receive compensation for days exceeding the permissible threshold of 28 calendar days). The law does not establish a clear framework within which this statement must be drawn up, so employees can write it in free form.

If the employer and the personnel service have no objections to the issuance of compensation, the immediate manager of the enterprise issues an order in free form that a certain employee is allowed to receive a financial payment for unused vacation.

https://youtu.be/Hf4fXoi4C0E

How to apply for a cash payment?

The order is issued by the responsible employee after receiving a corresponding application from the employee.

The order must include the following details and information:

• organization details;
• document details (date, number, place of preparation, name, title);
• the basis for drawing up the order is the employee’s statement;
• list of orders: assign compensation for vacation days not taken off, pay money to the employee, make changes to personnel documents (you must indicate the full name and position of the employee to whom the payment is assigned, the deadline for issuing funds);
• signature of the manager who approves the order;
• signatures of the responsible persons and the employee for whom the replacement is being carried out.

The order is registered in a special accounting journal and accepted for execution.

Download an order for the payment of monetary compensation for unused days of additional leave - sample.

Order for compensation for unused vacation

As in the case of an application, an order for compensation for unused vacation is issued in free form. This document must necessarily contain the following information:

• the employer's consent to the need to issue compensation;
• personal data of the employee (last name, first name, patronymic, position);
• the reason for issuing the funds;
• the amount of compensation and for what period of vacation it is due;
• the employee responsible for carrying out the order.

The document is signed by the boss and sent for execution to the personnel service and accounting department, where the process of settlement with the employee already takes place. It should be remembered that the employee must also be familiar with this document.

The person is obliged to put his signature on the order itself or in the annex issued to it, and if the employee does not express this consent in documents, then the points written in the form will become invalid.

Replacement of vacation with monetary compensation (+ sample order)

Article 126 of the Labor Code of the Russian Federation allows us to replace with monetary compensation that part of the annual leave that exceeds 28 calendar days. If your employee has not used vacation for two or more years, then only that part of the annual leave that exceeds 28 days, or any number of days from this part, can be replaced with compensation.

It turns out that only those categories of workers whose vacation exceeds 28 calendar days per year can take advantage of this compensation. And there are not so many of them. It should also be remembered that replacing part of the vacation with monetary compensation is the employer’s right, not an obligation. Vacation may be replaced by monetary compensation only if the employee himself requests it in writing. But even if the employee has the will of the employee, it is impossible to replace with monetary compensation annual basic leave and annual additional paid leave for pregnant women and employees under the age of 18, additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions.

When can you replace a vacation with a cash payment?

In accordance with Article 126 of the Labor Code of the Russian Federation, an employer can replace an employee’s annual paid leave with monetary compensation, but only if the following conditions are met:

• a written request has been received from an employee;
• replacement is made only for additional days provided over the main 28;
• the employee is not a pregnant woman;
• the applicant has reached the age of eighteen;
• The employee is entitled to additional days not due to the harmfulness of the work.

Fulfillment of all the above conditions allows the employer to issue an order for payment.

These rules are also valid when replacing the leave of part-time workers.

Additional rest cannot be substituted if it is provided for harmful and dangerous work. Also, pregnant women and minors should take their entire holiday off.

If an employee is entitled to only 28 days per year, and he asks for compensation for them, then the employer does not have the right to satisfy such a request.

You can receive compensation for the main part of your annual vacation only upon dismissal. There are no exceptions to this rule.

The employer must provide employees with vacation, but it is prohibited not to provide it for more than two years in a row.

Replacing the main leave with money entails a fine for the employer's organization:

• from 30,000 to 50,000 rub. in case of primary violation;
• from 50,000 to 70,000 – for secondary.

The manager himself may be punished with a fine:

• from 1000 to 5000 rub. at initial detection;
• from 10,000 to 20,000 rub. when repeated.

Online calculator for calculating vacation compensation - link.

How to apply for replacing additional days with money?

The order is drawn up in free form.

The basis for the document is the employee’s statement - .

Before filling out orders, you need to make sure that all the necessary conditions are met, that it is the additional unused part of the annual vacation that is being replaced - days over 28.

You should also make sure that the employee does not belong to a special category of workers for whom it is prohibited to replace even additional days with compensation.

The order must reflect the following details:

• Company name;
• locality and date of compilation;
• title and title of the document;
• the reason for registration is the replacement of part of the annual leave with monetary compensation;
• document basis - employee statement;
• order to replace additional leave with compensation (the number of days for replacement is indicated;
• ordering the personnel specialist to make changes to the documents;
• ordering the accountant to calculate and pay the amount of money;
• director's signature;
• introductory signatures of the responsible persons specified in the order and the employee for whom the replacement is being carried out.

on payment of compensation for additional leave - sample.

This is what the sample looks like:

In what cases can you not receive compensation for unused vacation?

As stated above, material payment as compensation for vacation is only due in a few cases. If an employee has unused rest days, but their number does not exceed 28, then the employee is not entitled to receive compensation for vacation.

Also, no payment is made if the end of the reporting year has arrived and the employed citizen does not plan to quit. The remaining days simply roll over to the next year and will be added to the accumulated vacation in the future. Payment of compensation for vacation is not an obligation, but a right of the employer.

For illegal payment of funds to an employee as a material incentive for unused vacation, a legal entity may be fined in the amount of 30,000 rubles, and the general director of the institution - from 1,000 to 5,000 rubles.

Are there any categories of citizens who are not entitled to compensation for unused vacation?

The first paragraph of the article stated that every employed citizen has the right to vacation. Accordingly, if a citizen has several days of unused vacation or their total number is more than 28, then he can receive compensation.

This right applies to absolutely all categories of officially employed citizens. Remember that improper registration of an employee for work is a direct violation of the requirements of the law and entails administrative liability.

Order to replace vacation with monetary compensation (sample) 2020

In cases where there is a need to replace vacation with monetary compensation, a corresponding order must be issued on behalf of the director of the enterprise.

In what situations is such a replacement possible?

In general, in accordance with the legislation of the Russian Federation, there are not so many reasons for such a replacement, or rather only two.

Firstly, this is the dismissal of an employee of the enterprise, when such a replacement is a matter of course.

And secondly, this is another paid vacation, the duration of which exceeds the standard 28 days - this is possible provided that the employee has not previously gone on vacation for a year or two or more.

Why do you need an order to replace vacation with monetary compensation?

The role of the order is quite obvious: it gives impetus to the procedure for replacing vacation with payment of monetary compensation, recording the will of the director of the company and the consent of his subordinate to this.

Is the employer obliged to give money in lieu of vacation?

It is important to remember that even if an employee has submitted an application for monetary compensation, the employer is not obliged to meet him halfway, that is, the issuance of money in such cases occurs solely with the voluntary expression of the will of the company’s management.

Who should not make such a replacement?

There are situations in which, even with the consent of the employer and subordinate, it is impossible to replace vacation with monetary compensation. This applies to several categories of workers: women expecting a child, minor employees, as well as those citizens who work in hazardous and hazardous production conditions.

Order format

Now an order to replace vacation with monetary compensation can be written in any form, since there is no unified template.

However, if an organization uses its own document template, developed by management and approved in the company’s regulations, then you need to use it - this will prevent questions from management and representatives of supervisory authorities (in case of inspections).

How to issue an order to replace vacation with monetary compensation

As for filling out an order, everything is also quite simple: the order can be written by hand or printed. For an order, both a form with the company’s company details and a regular sheet of paper are suitable.

The document should be made in one original copy, but if copies are needed (for example, for sending to structural units), the order should be duplicated, with all additional copies properly certified.

Whose signatures should be on the document?

The order must be signed by several employees of the enterprise. First of all, the director must sign his autograph - every order is always issued on his behalf (if he is not present, the order can be signed by an employee temporarily performing his duties).

Also, the document must contain the signatures of those employees of the organization who are directly affected by this order and the person responsible for implementing the order (this can also be the manager himself).

The absence of these autographs automatically deprives the order of legality, i.e. in case of any disagreement between the employer and subordinates, the order can easily be challenged in any government authority (labor inspectorate, court, prosecutor's office).

As for the stamp, it does not need to be affixed, except in cases where the requirement to use stamped products is in the accounting policy of the organization.

Do I need to keep records, register an order and why do it?

As mentioned above, all orders at enterprises are issued on behalf of the director. This means that they are subject to mandatory accounting and registration. Such control allows not only to document the very fact of creating an order, but also, if an urgent need arises, to easily and quickly find it.

Usually, when accounting, a special journal is used, in which the name of the order, its number and date of issue are entered. The journal, as a rule, is managed by a lawyer, secretary, head of the personnel department or another employee from the manager’s immediate circle.

Storage Features

The order must be kept for the period established in the local regulations of the enterprise.

If there is no such indication there, then you should focus on the relevant by-laws (but in any case, the storage period should not be less than three years).

Sample order to replace vacation with monetary compensation

Source: https://map-expo.ru/obrazcy/prikaz-na-zamenu-otpuska-denezhnoj-kompensaciej-obrazec.html

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 an 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 2020 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 is it permissible to replace annual leave with cash compensation?

The scope of the annual vacation period is regulated by the legislation of the Russian Federation. According to the Labor Code, the employee is annually provided with 28 days of rest, which are financed by the enterprise. Some groups of employees have a longer vacation period. For example, a mercenary whose work involves hazardous working conditions.

In some cases, employees are given the opportunity to receive financial payment instead of a vacation period without losing their job.

But it is important to understand that only those days of rest that exceed the number of mandatory days can be replaced with monetary compensation.

In a situation where an employee is fired, he is paid financial compensation for the entire period of vacation days allotted to him.

Is it possible to replace vacation with monetary compensation?

There are several options when replacing annual leave with a financial accrual is allowed:

1. When an employee of an organization is dismissed, compensation is paid for all vacation days that were not used. Such accruals are made on the last working day of the dismissed person, or on the next working day - provided that the employee does not appear.

2. At the employee’s insistence, he may be awarded monetary compensation for days of rest exceeding the mandatory annual vacation period of 28 calendar days. Accrual is made on the day of payment of wages, regulated by the organization’s charter. This type of payment is made at the discretion of the employer and may be legally refused.

How to replace annual leave with cash compensation?

To receive financial compensation instead of vacation, the employee must draw up an application addressed to the director of the organization. This document must indicate for what period the employee requires additional payment.

If the employer satisfies the employee’s request, based on the application, an order is issued to credit compensation.

This order is certified by the manager and the employee who will receive the additional payment. After the order is issued, an order is issued to the accounting department of the enterprise.

The accounting employee calculates the required payment, and also directly accrues funds to the employee.

How to write an agreement to replace vacation with monetary compensation?

The agreement to substitute rest must be documented. Namely, there must be an application from the employee for a replacement, and a corresponding order from the manager.

Both documents are written in a free format, but the application must include:

• Employee details, including position;
• The period for which compensation is required;
• Link to Article 126 of the Labor Code of the Russian Federation.

Based on the written application, an appropriate payment order is issued.

Drawing up an order to replace vacation with monetary compensation

An order to pay material compensation instead of the required rest is issued in a free format. The text of the document specifies the period for which the employee is due to be paid.

This type of regulatory document belongs to the category of regulatory documents on the personal staff of an enterprise. It must be entered into the register of orders of the enterprise.

This document must be stored for 75 years from the date of its approval.

The manager endorses the document, after which the employee is familiarized with it against signature. This document may also indicate an accounting employee who is entrusted with the calculation and calculation of compensation. In this case, his signature on the order is also mandatory.

Replacement of annual leave with monetary compensation - sample order

The mandatory points of the order are:

• Number and date of writing the document;
• Information about the employee - full name, position and personnel number;
• The number of days for which compensation is due, indicating the period;
• The basis for this payment is the worker’s application;
• Signatures of all parties to the agreement.

Sample order to replace the vacation period with monetary compensation

Who is not allowed to replace vacation with monetary compensation - Article 126

The procedure for providing accruals for the vacation period is prescribed in Article 126 of the Labor Code of the Russian Federation. According to it, there are certain categories of employees who will be denied the opportunity to replace their required vacation days with a financial payment. These include pregnant employees, minor workers, as well as workers whose work process is associated with harmful working conditions.

It is important to understand that it is possible to receive a cash payment for a vacation only after using the entire period of the main vacation days.

Labor Code of the Russian Federation - Article 126

If you have questions, consult a lawyer. You can ask your question in the form below, in the online consultant window at the bottom right of the screen, or call the numbers (24 hours a day, 7 days a week): ( 4 4.00 out of 5) Loading…

Source: https://legionfg.ru/kogda-dopuskaetsya-zamena-ezhegodnogo-otpuska-denezhnoj-kompensaciej/

Is it possible to replace last year’s vacations with compensation?

Is it possible to replace vacation with monetary compensation in 2016 if its total duration exceeded 28 calendar days due to unused vacations carried over from previous years? Let us explain with an example what we are talking about. Let's say an employee used only 15 days of vacation during the last working year. The remaining 13 days “passed over” to the next year (Article 124 of the Labor Code of the Russian Federation).

Accordingly, in the current working year, an employee can rest 41 (28 +13) calendar days. However, in such a situation, in accordance with the Labor Code of the Russian Federation, the employee is not entitled to compensation for unused vacation - those same 13 days. After all, his vacation for each year does not exceed the minimum of 28 calendar days (Article 126 of the Labor Code of the Russian Federation). That is, he can receive compensation only if he quits.

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).

For information, an employee can write an application to replace vacation days with compensation in any form, since there is no single mandatory form for such applications established by current legislation (for more information, see “Writing an application to replace vacation with monetary compensation”).

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 in form N T-7 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) in column 10 “Note” it should be noted that part of the vacation was replaced by monetary compensation indicating a specific number of days. The details of the order to replace vacation with compensation are also reflected here.

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

To receive financial compensation you must do the following:

1. The employee must draw up a statement in which he should make a request about this to the head of the enterprise.

2. He, in turn, must issue the appropriate order, as well as make an entry in the documentation about replacing rest days that were not used.
3. After which the information must be reflected in the vacation schedule.

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 the employee can draw up the 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 Article 126 of the Labor Code of the Russian Federation, 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 monetary compensation to the employee. The order also does not have a special form, so it is drawn up in any order. The document must contain:

• Full name of the employee who is requesting compensation.

• The number of days of the billing period and vacation that will be replaced by material payment.
• In addition, the order must indicate the details of the employee’s application.
• At the end, the date the order was created is usually written.
• After reviewing the document, the employee will have to sign it.

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 you need to indicate how many days you need 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.

Taxation of compensation for unused vacation upon dismissal

Compensation for unused vacation is taken into account as labor costs:

• for profit tax purposes (clause 8 of Article 255 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 05.05.2016 N 03-03-06/1/25976) on the date of accrual (clause 4 of Article 272 of the Tax Code of the Russian Federation). In this case, the amount of compensation is included in expenses, even if the organization creates a reserve for vacation pay in tax accounting (Letter of the Ministry of Finance of Russia dated May 3, 2012 N 03-03-06/4/29);
• for the purpose of calculating tax under the simplified tax system with the object “income reduced by the amount of expenses” (clause 6, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation) on the date of payment to the employee (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation) .

Cash compensation for vacation is subject to personal income tax in the general manner, regardless of the reason for which it was paid to the employee - in connection with dismissal or instead of vacation. Since it is his income (clause 1 of article 210, clause 3 of article 217, clause 2 of article 223, clause 1 of article 226 of the Tax Code of the Russian Federation). The withheld personal income tax must be transferred to the budget no later than the day following the day of payment of compensation (clause 2 of Article 223, clause 6 of Article 226 of the Tax Code of the Russian Federation).

In the 2-NDFL certificate, the amount of compensation is reflected with code 4800 (Letter of the Federal Tax Service of the Russian Federation dated 08.08.2008 N 3-5-04 / [email protected] , Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 10.09.2015 N ММВ-7-11/ [ email protected] ).

Fill out the calculation part of the T-61 form

The settlement part of the T-61 form is filled out in the accounting department. In this case, the rules for calculating compensation for unused (or used in advance) vacation are the same as for calculating regular vacation pay.

That is, for our example, the T-61 form will include the months from January to August and earnings for these months as the billing period.

IMPORTANT! When calculating compensation, not all payments made to the employee by the employer are taken into account. The full list of income taken into account in the calculation is given in clause 2 of the regulation “On the specifics of the procedure for calculating the average salary”, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. And those payments that do not need to be taken into account are contained in clause 5 of Resolution No. 922.

Based on the initial data entered into the T-61 form, the calculation is carried out:

• average daily earnings;
• the amount of compensation due for days of unused vacation or subject to deduction from payments to the employee;
• the total amount due to be paid to the employee, taking into account the salary accrued to him for the last month of work and the income tax withheld from the accruals made upon dismissal.

And here a note is made about the payment of this total amount with a decoding of its value and indication of the details of the expenditure document.

Read more about the nuances of calculating compensation in the article “Calculation of compensation for unused vacation according to the Labor Code of the Russian Federation.”

T-61 forms are available on our website.

A completed sample form can also be viewed and downloaded on our website.

How is compensation calculated for unused vacation?

The accrual of compensation for unused vacation 2016 is reflected in accounting with the following entries.

Special rules for calculating leave compensation upon dismissal

Rule 1. If an employee has worked in an organization from 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 the USSR on April 30, 1930 N 169, Letter Rostruda dated December 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 fired (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 04.03.2013 N 164-6-1, dated 09.08.2011 N 2368-6-1).

So, taking into account the above requirements, the amount of vacation compensation upon dismissal in 2016 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, they have gone through several revisions since then).

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

Legal provisions

The Labor Code provides for a provision: an employee has the opportunity to receive financial compensation for not using the full annual leave provided to him. However, this can only be done in two cases:

• Upon dismissal, it is regulated by Article 127, Part 1 of the Labor Code of the Russian Federation. Here the employer does not issue a separate order for vacation compensation. The sample document only provides for the case of requesting additional cash payments for vacation when the employee continues to work for the company.
• When the total number of vacation days is more than 28, provided for by law. This is exactly the case when the employee did not take vacation at all last year. Or I didn’t use it completely, but only some part of it. In such situations, the number of days remaining from the previous vacation is transferred to the next year - added to the allotted ones.

If an organization employs a minor employee, then it will be unlawful to reimburse him for unused rest days. The same rule applies to pregnant employees (Part 3, Article 126 of the Labor Code of the Russian Federation). Some restrictions are set for customs and police officers.

https://youtu.be/B9fPRKd0N8k

Until recently, such an exception also applied to those workers who are employed in hazardous industries (hazard classes 3 and 4). They have one week more days of annual leave than representatives of other professions. These employees can only claim compensation for the portion of their vacation that exceeds 35 days.

Duration of annual production holidays

If an employee expresses a desire not to go on annual vacation, but to take money instead, then this will not work.
And here’s why: only additional (extended) leave is subject to monetary compensation. The minimum - the one guaranteed by the state - cannot be exchanged for material compensation. The duration of a regular vacation is established by law and is 28 calendar days. But there is a special category of employees for whom the law provides for additional annual rest. These include:

• Employees working in production with irregular working hours.
• Employees working in regions with unfavorable climatic conditions (“northerners”).
• To persons who suffered during the tragedy at the Chernobyl nuclear power plant, or to those who participated in the liquidation of the consequences of this accident.
• Other categories of workers.

There is another group of specialists who are provided with extended leave at the legislative level . These include:

• Employees of the education system (school teachers, kindergarten teachers, etc.).
• Workers with disabilities.
• Medical staff.
• Coaches and athletes.
• Minor employees.

https://youtu.be/OfbIVGnxNQw

When drawing up an order for compensation for additional leave, it is necessary to take into account how much rest the specialist is entitled to.

Reasons for unused vacation

In real life, there are not many possible circumstances that could lead to a person needing to cancel a planned vacation. Among them are:

• The inevitability of undergoing treatment during this period of time. In order for the manager to later take this time into account as unused for “vacations”, the employee must provide a sick leave certificate as a supporting document.
• The employee is a part-time student at a university. And the examination period coincided with the period of annual legal rest. The law states that the employer is obliged to provide the employee with free days for such situations. Therefore, the manager is obliged to compensate for the time spent by his subordinates on passing exams. This can be either an extension of the duration of the “vacation” or financial compensation.
• An employee of an enterprise acts as a witness in some proceedings and is forced to testify - this time must also be compensated by the head of the company.
• Other motives provided for by law.

When reviewing the vacation period and making decisions regarding compensation for unused vacation days, the manager and employee must be able to find a reasonable compromise. This is necessary to ensure that the interests of not only the employee, but also the employer are taken into account.

In an order for unused vacation, the boss usually indicates the motive that contributed to the fact that the employee was forced to interrupt or completely refuse the rest provided by law.

Compensation calculation

Engineer Krasilshchikov A.N. resigns from Kaleidoscope LLC on June 3, 2020. He has been working in this organization since February 9, 2020. In 2020, 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 9, 2020 Krasilshchikov A.N. worked in the organization for 1 year (02/09/2015 – 02/08/2016), 3 months (02/09/2016 – 05/08/2016) and 26 days (05/09/2016 – 06/03/2016). 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 2016 is equal to: RUB 38,928. (24 days x 1622 rub.)

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Subtleties of unused employee rest

Art. 126 of the Labor Code of the Russian Federation indicates that the employee is given the right to receive compensation. However, it should be understood that the norm is formulated in such a way that this possibility is not absolute. That is, the employee and employer must come to an agreement on replacing vacation with compensation. The mere desire of an employee is not the basis for calculating and issuing money for rest days not provided to him.

In addition, the legislator has identified employees who cannot take advantage of the corresponding right:

1. pregnant women;
2. workers who have not reached the age of majority;
3. employees performing work under harmful and dangerous working conditions.