How to correctly calculate compensation for unused vacation. Calculation of vacation pay upon dismissal

In order to maintain a normal standard of living, to provide everything necessary for themselves and their families, people work. Citizens of working age spend a significant part of their time on labor activity. And naturally, they need a break from the daily routine, stress and tension. In order for people not to lose their ability to work and lead a decent life, the state provides for the right of workers to leave every worked year, which is paid by the employer. For workers in some professions, its size is 28 days, some, especially dangerous or labor-intensive, can count on 56 days of rest per year. All this sounds very attractive, until the question arises of changing jobs, dismissal, reduction and other troubles of a similar nature. What to do if you quit your job, but didn’t have time to relax during the time worked? This article covers the question of what is compensation for non-vacation leave, how to calculate unused vacation days upon dismissal, what you should pay attention to when processing documents, and other related issues.

What is vacation pay?

The state has established a period of paid leave for every working citizen, at which wages and positions are preserved. Every year, an employee has the right to rest 28 days. Some professions involve longer holidays (45 and 56 days), and in some cases even additional holidays. Vacation can be taken at a time, that is, all four weeks at once, or it can be divided into parts (one of the vacation time periods should not be less than 2 weeks). If the leave for the hours worked was not used, the employer is obliged to compensate the inconvenience incurred by the employee in monetary terms. Compensation can be made upon dismissal and in a number of other cases established by labor legislation.

Where does the "non-holiday" vacation come from?

An employee has the right to go on vacation for a full two weeks after he has worked half a year, that is, 6 months at this enterprise. After 11 months of work, the employee is entitled to a full vacation. In some circumstances, an employee cannot use his rest days for any reason, for example, his absence from the workplace can lead to downtime in the organization. In this case, the "dangling" days of rest should be transferred to the rest of the current year or the next. Also, non-holiday days can occur under the following circumstances:

• illness of an employee, confirmed by a sick leave, while on vacation;
• performance of certain state duties involving time off;
• recall from vacation with the consent of the employee;
• other cases provided for by labor legislation.

At the time of the employee must be notified in time about the date of his vacation. If the date was communicated too late, the employee has the right to demand that it be rescheduled.

It should be noted that Russian labor legislation prohibits not granting leave for more than two years. However, in production they often forget about this, as a result of which non-vacation days accumulate. The calculation of the number of days of unused vacation upon dismissal must necessarily include all "forgotten" days for the entire period of the employee's work.

Cases in which compensation is due. The timing of its payment

An employee who continues to work in this organization can be compensated for vacation in cash only if the vacation due to him exceeds 28 days. If vacation standard size, cannot be compensated. Also, these days cannot be replaced by pregnant women, workers under the age of majority, and workers in adverse conditions. Upon dismissal, compensation is paid for unused vacation always.

Many employers incorrectly claim that vacations from previous years are being burned. However, this is a misconception associated with an incorrect interpretation of the relatively recent law that one cannot work for more than two years without a vacation, supposedly the days of rest are burned out. In fact, nothing burns out and the employer is required to fully calculate compensation for unused vacation upon dismissal. For this payment, the reason why the employee leaves the organization is completely irrelevant: own will, for absenteeism, due to transfer to another unit or by agreement of the parties.

As for the timing of payment, the days of compensation for unused vacation upon dismissal are paid on the same day when the order was issued and the entry necessary in a particular case was made in the main document confirming the work experience - the work book of the employee. An exception is the case when on the day of the order the employee did not appear at work. Then the days of compensation for unused vacation upon dismissal are paid on the day following the employee's appeal to the organization.

Documenting

To calculate compensation for unused vacation upon dismissal, the accounting department needs a basis. They are the order of the personnel department on the termination of the employee's work in this organization. It is issued on the basis of the director's order, if the employee is dismissed under the article, when the staff is reduced or when the organization is closed, or the employee's statement of resignation on his own initiative.

The calculation of the number of days of unused vacation upon dismissal is made on the basis of the details specified in the order of the personnel department:

• the number of days of the next unused vacation;
• used vacation days, excess time off on account of vacation, as well as days for which compensation is subject to deduction.

How to calculate unused vacation days upon dismissal: 1st method

Due to the fact that the Labor Code does not specify the exact rules for determining the duration of the due leave, the employer can choose one of two methods of calculation. The first method is set out in the rules on regular and additional holidays. This document was proposed and approved by the People's Commissariat of Labor back in the USSR. According to these rules, an employee who has worked for at least eleven months of the year and has not used his rest days is entitled to compensation for a full regular vacation - four weeks. If the employee worked at this workplace for less than eleven months, compensation is paid based on the period worked. How to calculate unused vacation days upon dismissal according to this rule? It is necessary to substitute the corresponding indicators into the formula Ku = (Mo * Ko) / 12, where:

• Ku - desired vacation days;
• Mo - months worked by an employee in this organization;
• Ko - total vacation in days, based on a year of work.

It should be noted that this formula is also used in judicial practice.

2nd way

How to calculate unused vacation days upon dismissal? The second method, used today at enterprises to calculate vacation, was proposed by a letter and clarifications to it from Rostrud dated 10/31/2008. This method consists in performing the following arithmetic operations:

• the number of vacation days due per year is divided by 12;
• the resulting value is multiplied by the number of months worked.

That is, with a duration of rest from work of 28 days, each individual month worked gives the right to 2.33 days of vacation. With a longer duration, this figure will be different.

When making calculations using this method, the end result is not an integer. The Ministry of Health and Social Development prescribes that rounding can be done, but not according to mathematical rules, but towards the employee.

Vacation experience: how to determine it?

The calculation of unused vacation days upon dismissal using any of the listed methods is made taking into account the indicator of vacation experience. That is, before calculating vacation days, it is necessary to determine the months worked. According to the rules of regular and additional holidays, days of an incomplete month that are more than 15 days are rounded up to the nearest whole month. If less than fifteen days are worked in an incomplete month, they are not taken into account in the calculations.

To facilitate all calculations, you can use a specialized calculator for unused vacation days upon dismissal or the 1C accounting program.

Calculation of monetary compensation

The calculation of unused vacation days upon dismissal also implies the calculation of the amount of the average wages per year, as well as the average daily earnings of an employee. The formula by which these indicators are calculated looks like this:

Average earnings per day = annual wage / 12 / 29.3.

In this equation, 12 corresponds to the months of the year, and 29.3 is the arithmetic mean of the calendar days in the month.

What is not included in the calculation of compensation?

When calculating the average daily earnings of an employee, not all payments are taken into account. The following employee incomes do not appear in the calculation of the amount of payment for the calculated number of days of unused vacation upon dismissal:

• work with the preservation of average earnings during long business trips and in other production situations;
• payment for disability certificates, sick leave in cases of illness, pregnancy and childbirth;
• lack of work for reasons not related to the desire and capabilities of the employee himself.

To whom should full compensation be paid?

The provisions of the Rostrud rules provide for situations in which an employee who has worked in an organization for 5.5 months or more is entitled to receive compensation for full leave. In judicial practice, there are different decisions on such cases, since there is no specific decision in the Labor Code. However, in many cases, such compensation is awarded to persons dismissed due to the liquidation of the organization or staff reduction.

If the employee did not have a salary

In some situations, at the time of dismissal of an employee, it turns out that over the past year the employee had no earnings. This happens during long business trips, after being on parental leave, lack of employment due to low productivity of the organization and in other situations beyond the control of the employee. In this case, the calculator for unused vacation days upon dismissal issues a recommendation for calculating compensation from the salary and all accruals established at the enterprise.

It should be noted: if the salary was completely "black", the employee may not even hope to receive any payments.

Taxation of compensation for unused vacation upon dismissal

All spheres of life and work of individuals and legal entities controlled by the state. And taxes are an integral part of this mechanism. And therefore, you should not forget about the taxation of compensation for unused vacation upon dismissal. This item of income of a citizen is not included in the non-taxable base, and therefore the amount of personal income tax in the amount of 13% of compensation must be paid from it. Additionally, contributions to the FSS, FOMS, TFOMS and the Pension Fund are collected.

Calculators and 1C

For the convenience of accountants, a lot of different calculators now exist and function quite correctly, as well as the 1C accounting program. Unused vacation upon dismissal will help to calculate "1C: Salary and Personnel". If we take for example latest version 8.3, according to the data available in the database, she herself will match all the necessary indicators, calculate the amount of compensation and give the result. The accountant will only have to post the document. In order for the resulting result to be accurate and valid, the database must be maintained in accordance with all the rules of accounting and personnel records management, timesheets must be filled out in a timely manner and tax deductions, as well as other indicators required to fill various forms and reports.

Upon dismissal, the employee is paid monetary compensation for all the main and additional holidays provided for by the employment contract that he did not use for the entire period of work in the organization (Article 127 of the Labor Code of the Russian Federation). In the last issue, we considered the procedure for determining the amount of average earnings, including for the purposes of calculating compensation for unused leave upon dismissal (number 2 for 2010). In this article, I.V. Morozova, a practitioner in payroll settlements for enterprises of various forms of ownership, considers other features of compensation calculation.

An employee who has worked in an organization for less than six months is paid monetary compensation for unused vacation in accordance with the generally established procedure upon dismissal (Rostrud letter No. 944-6 dated June 23, 2006).

To determine the number of vacation days not used by the employee, subject to compensation upon dismissal, the employer will need the following information:

• the total length of service of the employee in the organization (number of years, months and calendar days);
• the presence of periods excluded from the length of service giving the right to leave, and their duration in calendar days;
• the number of calendar days of vacation due to the employee during his work in the organization;
• the number of calendar days of vacation used by the employee at the time of dismissal.

The length of service giving the right to annual basic paid leave is calculated according to the rules established by parts 1 and 2 of article 121 of the Labor Code of the Russian Federation. When calculating the length of service giving the right to leave, the following are taken into account:

• actual work time;
• the time when the employee retained the place of work (position), including the time of annual paid leave, non-working holidays, days off and other days of rest provided to the employee;
• time of forced absenteeism in case of illegal dismissal or removal from work and subsequent reinstatement at the previous job;
• time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service giving the right to leave does not include:

• the time the employee is absent from work without good reason, including as a result of his suspension from work in cases provided for in Article 76 of the Labor Code of the Russian Federation;
• parental leave until the child reaches the legal age.

The length of service giving the right to leave is calculated as the difference between the total length of service of the employee in the organization and the periods not included in the length of leave.

In accordance with Article 122 of the Labor Code of the Russian Federation, annual paid leave must be provided to an employee for each working year. The Labor Code of the Russian Federation does not contain a definition of the concept of "working year". But Article 14 of the Labor Code of the Russian Federation states that the period with which the Labor Code of the Russian Federation connects the emergence of labor rights and obligations begins from the calendar date that determines the beginning of the emergence of these rights and obligations. At the same time, the terms calculated in years, months, weeks expire on the corresponding date. last year, month or week term.

Thus, the countdown of the working year for which leave is granted is always conducted from the day the labor relations began, which are determined in accordance with Article 16 of the Labor Code of the Russian Federation.

This is the date of commencement of work specified in the employment contract or the day of actual admission to work if the contract was not drawn up in a timely manner.

The Rules on regular and additional holidays, approved by the USSR Tax Code of April 30, 1930 No. 169, also indicate that the working year begins from the day the employee enters work for a specific employer.

However, the end date of the business year may vary. Its duration will be equal to a calendar year (365 or 366 calendar days), only if it consists entirely of periods included in the work experience that gives the right to the main vacation (part 1 of article 121 of the Labor Code of the Russian Federation). Periods not included in the vacation work experience (part 2 of article 121 of the Labor Code of the Russian Federation) extend the working year by the number of calendar days falling on them.

The only active normative document, explaining the procedure for calculating compensation for unused vacation, there remain the Rules on regular and additional vacations approved by the NCT of the USSR on April 30, 1930 No. 169 (hereinafter referred to as the Rules).

According to paragraphs 28, 29 and 35 of the Rules, an employee who has worked in the organization for 11 months, which are subject to offset against the period of work giving the right to leave, receives full compensation for unused vacation. The amount of full compensation is equal to the amount of vacation pay for a fixed duration.

Example 1

The employee was admitted to the organization on March 16, 2009, and leaves on February 8, 2010. During this period, he was on annual paid leave for 28 calendar days and on leave without pay for 17 calendar days. It is required to determine the number of calendar days of compensation for unused vacation upon dismissal.

The period from March 16 to February 8 next year is 10 months and 23 days. Of the number of calendar days, unpaid leave cannot be included in the length of service giving the right to annual leave, 3 days (17 days - 14 days).

Thus, the employee is entitled to leave for a period of 10 months and 20 days. Since 20 days is more than 15 days, the length of service of the employee, from which the duration of the vacation is determined, is 11 months. In this case, the employee is entitled to compensation in full for 28 calendar days. Considering that he has already used his vacation, he has nothing to compensate upon dismissal. Employees who have worked from 5.5 to 11 months also receive full compensation if they leave due to:

• liquidation of an enterprise (institution) or separate parts him, downsizing or work, as well as the reorganization or temporary suspension of work;
• admission to active military service;
• business trips in accordance with the established procedure to universities, technical schools, to preparatory departments at universities;
• transfer to another job at the suggestion of labor authorities or commissions attached to them, as well as professional organizations;
• found unfit for work.

Example 2

The employee was hired on March 1, 2008. He used 28 calendar days of annual basic paid leave in 2008. Dismissed on October 1, 2009 in connection with the liquidation of the enterprise. The length of service for calculating compensation for unused vacation will be 7 months. (from March 1 to October 1, 2009 inclusive). This is more than 5.5 months. Therefore, the employee is entitled to compensation for a full vacation, i.e. for 28 calendar days.

An employee who has not worked in an organization for a period that gives him the right to full compensation is entitled to proportional compensation for calendar days of vacation. In this case, on the basis of clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the vacation duration in calendar days by 12. Based on this, with a vacation duration of 28 calendar days, the amount of compensation will be 2.33 calendar days for each month of work included in the length of service, entitlement to leave.

The current legislation does not provide for the possibility of rounding the days of unused vacation to integers (2.33 days, 4.66 days, etc.).

In accordance with paragraph 8 of Article 255 of the Tax Code of the Russian Federation, for the purpose of taxing profits, only that amount of compensation for unused vacation, which is calculated in accordance with generally established rules, can be recognized as expenses. Rounding up the number of days of unused vacation (from 4.66 days to 5 days) will lead to an overestimation of the amount of payments made in favor of the employee and to an underestimation of the tax base for income tax. Rounding down (from 2.33 days to 2 days) will result in the employee being paid less than what is required by law.

Rounding to integer values ​​of the number of days of unused vacation is not performed in the calculations given as examples in the letters of Rostrud dated July 26, 2006 No. 1133-6, dated June 23, 2006 No. 944-6.

As a rule, the last month of vacation experience is incomplete. If 15 calendar days or more have been worked in it, this month of experience is rounded up to the full. If less than 15 days have been worked, the days of the month are not taken into account (Article 423 of the Labor Code of the Russian Federation, clause 35 of the Rules, letter of Rostrud dated 06/23/2006 No. 944-6).

Example 3

An employee of the organization was hired on September 27, 2008, and from May 4, 2009 he leaves of his own free will. It is required to determine for how many months he is entitled to compensation for unused vacation, if he has never been on vacation.

According to paragraph 35 of the Rules and Article 423 of the Labor Code of the Russian Federation, when determining the number of vacation days for which the employee is paid compensation upon dismissal, it must be taken into account that if the employee has worked less than half a month, the specified time is excluded from the calculation, and if half or more than half a month has been worked, the specified period is rounded up to a full month. The period for granting leave is from September 27, 2008 to September 26, 2009. From 27.09.2008 to 26.04.2009 the employee completed seven months of work. The period from April 27 to May 4 is eight calendar days, which is less than half a month. Therefore, this period is not taken into account.

Thus, in this case, the total number of months for which the employee is compensated is seven. The number of days of unused vacation is calculated by the formula:

Kn \u003d Co x 2.33 days - Ko,
where Kn is the number of days of the main vacation that the employee did not take off by the time of dismissal; Co - the duration of the vacation period in full months; Ko - the number of days of the main vacation that the employee took off by the time of dismissal.

Example 4

The employee was hired on December 3, 2008 and fired on October 31, 2009. In June 2009 he was on basic leave for 14 calendar days, and in August 2009 he was on leave without pay for 31 calendar days. In total, the employee worked in the organization for 10 months and 29 days. Since the duration of the vacation at their own expense exceeded 14 calendar days per working year, the total work experience of the employee should be reduced by 17 calendar days (31 - 14). The employee's vacation period will be 10 months and 12 calendar days (10 months 29 days - 17 days). Since 12 calendar days are less than half a month, they do not count. Therefore, 10 full months are counted in the length of service giving the right to leave. The employee took two weeks of the main vacation. You don't need to pay compensation for them. Thus, in the case under consideration, the employee is entitled to compensation for 9.3 calendar days (10 months x 2.33 days - 14 days).

Compensation upon dismissal is paid at the rate of two working days per month of work:

• employees who have concluded an employment contract for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
• seasonal workers (Article 295 of the Labor Code of the Russian Federation).

Example 5

A short-term employment contract was concluded with the employee for the performance of work from March 27 to May 5, 2009 inclusive. It is required to calculate the amount of compensation for unused vacation upon dismissal.

For the period from March 27 to May 5, 2009 worked 1 month and 8 days. Since 8 calendar days are less than 15, they are not taken into account. Therefore, 1 month of work is counted in the length of service giving the right to receive compensation for vacation.

Since a short-term employment contract has been concluded with the employee, the rules of Article 291 of the Labor Code of the Russian Federation apply. Compensation for unused vacation will be 2 working days.

If an employment contract is concluded with the employee for indefinite term, but for some reason it is interrupted before the end of the two-month period of work, the norms of Article 291 of the Labor Code of the Russian Federation cannot be applied.

Example 6

On November 2, 2009, an employment contract was concluded with the employee for an indefinite period. The employee quits at his own request from December 14, 2009. It is required to calculate the number of calendar days of compensation for unused vacation upon dismissal.

The duration of work in the organization was 1 month and 12 days. Vacation compensation is due to any employee who has worked more than 15 calendar days.

The contract with the employee was concluded for an indefinite period, therefore, the rules established by Article 291 of the Labor Code of the Russian Federation for employees with whom a contract has been concluded for a period of up to two months cannot be applied. The amount of compensation is determined from the generally established vacation duration of 28 calendar days. The length of service giving the right to leave is 1 month. Therefore, the employee is entitled to compensation in the amount of
28 days / 12 months x 1 month = 2.33 days

In educational budget organizations teachers and lecturers who leave after 10 months of the school year are entitled to compensation for the full duration of the leave of 56 calendar days. If a teacher leaves during the academic year, then he is entitled to proportional compensation at the rate of 4.67 days for each month worked.

Example 7

It is required to calculate the amount of compensation for unused vacation upon dismissal for 5 months to a teacher of a general education school.
For 5 months of work, the teacher is entitled to proportional compensation at the rate of 56 days. / 12 months x 5 months = 23.33 days

Upon dismissal, full compensation for unused vacation is paid in the amount of full vacation if the employee worked for 11 months in the corresponding calendar year.

If by the day of dismissal the employee has worked less than 11 months, proportional compensation is calculated, the amount of which is 3.5 days for each month worked.

Example 8

It is required to calculate the amount of compensation for unused vacation upon dismissal for 10 months to a teacher of a general education school.
For 10 months of work, proportional compensation is due at the rate of: 42 days. / 12 months x 10 months = 35 days

Article 127 of the Labor Code of the Russian Federation also provides, instead of receiving monetary compensation for unused vacation upon dismissal, the possibility of providing paid leave with subsequent dismissal, except in cases of dismissal on guilty grounds.

In this case, the day of dismissal should be considered the last day of vacation, in connection with which the vacation days granted upon dismissal should also be included in the length of service, on the basis of which the duration of the vacation provided is determined.

Example 9

The employee is dismissed from March 25, 2009 under clause 1 of part 1 of article 77 of the Labor Code of the Russian Federation "by agreement of the parties." In his application, the employee asks to provide him with unused leave for the last working year before dismissal (28 calendar days). On the day of dismissal, the employee worked 8 months and 9 days in the current working year. It is required to determine the length of service for granting vacation, the actual duration of the vacation and the date of dismissal.

The date March 25, 2009 is not the day of dismissal, but the day preceding the start of the vacation. As of this date, the employee has worked 8 months and 9 days in the current working year. According to the rounding rules, 9 days are discarded (since 9 days are less than 15 days), therefore, leave must be granted for 8 months in the amount of:
28 days / 12 months x 8 months = 18.66 days

Leave is granted from March 26 to April 13, 2009. This means that it is April 13 that is the day the employee is dismissed, in connection with which, until April 13, 2009, the length of service giving the right to paid leave should be taken into account.

The period from the beginning of the working year to April 13, 2009 accounts for: 8 months. 9 days + 19 days = 8 months 28 days According to the rounding rules, 28 days make up a whole month (since 28 days are more than 15 days), therefore, the specified period accounts for 9 months of experience for vacation. Therefore, leave must be granted for 9 months in the amount of 28 days. / 12 months x 9 months = 20.99 days

The employer is obliged to keep records of the periods of time for which the employee is granted basic leave. The personnel service reflects these periods in the order (instruction) on granting leave to the employee, drawn up in the form No. T-6 (T-6a). On the basis of the order, marks are made in the employee's personal card (form No. T-2), in the personal account (form No. T-54, T-54a), in the note-calculation on granting leave to the employee (form No. T-60). All forms of these documents and instructions for filling them out are approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

From the editor. In the salary configurations of the economic programs of the 1C company, the possibility of accounting for compensation calculated based on the rounding of the number of days of unused vacation days is implemented, if the user decides to apply such a methodology based on the letter of the Ministry of Health and Social Development of Russia dated 07.12.2005 No. 4334-17. In the programs "1C: Salary and personnel management 8" and "1C: Salary and personnel budget institution 8", by default, the calculation algorithm without rounding, considered by the author of this article, is used. The user can manually specify the amount of compensation calculated taking into account rounding - the same mechanism is implemented in configurations based on the 1C:Enterprise 7.7 platform.

The dismissal of an employee of the enterprise is accompanied by payments stipulated by labor legislation. Upon dismissal, the employee receives a calculation of the vacation amounts of the rest period unused during the performance of duties.

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When paid in full

An employee of the enterprise has the right to use leave upon dismissal. The last working day will be the end date of the vacation.

You can use all unused periods:

• next main vacation;
• additional leave associated with the performance of work in harmful, dangerous, special conditions;
• days carried over to future periods, which additionally arose in case of illness or the performance of state duties on vacation.

The number of days of additional leave depends on the working conditions. The duration of the period is also established by sectoral legislative acts.

The duration of the main vacation according to the Labor Code of the Russian Federation is set at 28 calendar days. For a number of categories of workers, an extended basic leave is provided, the rate is determined by sectoral legislative acts.

In the presence of a fully completed annual period, the employee receives 28 days of the calendar period of the main vacation.

If the year from the date of employment is not fully worked out, leave is granted in proportion to the time of performance of duties.

An employee who has unused vacations on the date of dismissal and does not want to take vacations receives compensation. The amount of accrued compensation payment corresponds to the amount of vacation pay.

To determine the completeness of the payment, the employer accepts for management the Rules on regular and additional holidays dated 04/30/1930, as amended on 04/20/2010.

According to clause 28 of the Rules, if there is a worked period of 11 months, compensation for unused leave upon dismissal is paid in full.

The legislation does not establish an indication to which the explanation refers to the account of the working year.

Registration before dismissal of several unused holidays makes it possible for the employee to receive several additional days paid by the employer. The period of absence from work with the payment of average earnings gives the right to leave.

What you need to know to calculate

The calculation of vacation pay upon dismissal is made on the basis of a number of data.

To calculate the amount you need to know:

• the size of the working year of the employee giving the right to leave;
• average earnings for the year preceding the month of the beginning of the vacation with subsequent dismissal.

The period of the working year is determined for each employee individually. The start of the calculation of the period is from the date of employment.

The right to full annual leave, including upon dismissal, is given by 12 months of work experience (taking into account the time of the leave itself).

For example, if an employee started work on November 11, 2013, the right to 28 days of rest begins on October 14, 2019, taking into account the vacation granted.

When calculating the employee's working year, periods that do not give the right to leave are excluded from the calculation.

The following periods are not included in the vacation period:

• absence from work for an unexcused reason;
• leave without pay, starting from the 15th day;
• the time of caring for a child until they reach 3 years of age.

All other periods of performance of duties, including the time of absence with the preservation of the workplace (vacation, etc.), are included in the length of service for receiving leave.

When determining the number of days of unused vacation by the date of dismissal, it is necessary:

• Calculate the number of vacation days due for each month worked by the employee: 28 days / 12 months = 2.33 days.
• Determine the employee's working period with the exception of days that do not give the right to leave.
• Calculate the number of months of unused vacation. In an incomplete month, the number of days less than 15 is rounded down, more than 15 - rounded up.
• Get the number of vacation days by multiplying.

In case of receipt fractional numbers vacation days:

• when paying compensation, rounding down is accepted;
• when registering a vacation with subsequent dismissal, rounding is done up.

If there is doubt about the correctness of rounding, actions are taken in favor of the employee.

Example. An employee of Prestige LLC Petrov A.A. completed the full term of employment from 01.09.2014. to 16.03.2015

The employee was fired on 04/02/2015. with leave. The employee is entitled to 17 days of vacation (2.33 days x 7 months = 16.31) and was granted from 03/17/2015. until 04/02/2015 with payment of vacation pay for the period of rest.

For civil servants entitled to 30 days of leave, the value will be 2.5 days, for teachers with 56 days of leave, the figure will be 4.67.

How to correctly calculate vacation pay upon dismissal

Vacation pay is calculated on the basis of the average daily earnings of an employee received during the annual period preceding the dismissal.

When conducting accounting operations, the following are taken into account:

• income received in the organization of employment;
• coefficient showing the average number of days in a year.

Starting from April 2, 2019, the average monthly number of calendar days is set at 29.3. There are several options for calculating vacation pay.

There are options:

• full year period. The average daily earnings are calculated by dividing the income received for the previous annual period by 12 months and by a factor of 29.3;
• not fully worked out period with full months. The income is taken for the corresponding number of months;
• the presence of partially worked days in a month. The average daily earnings are calculated by the number of days falling in a full and incomplete month on the income received.

The enterprise has the right to set the term for calculating the average earnings prior to payment in an amount different from the annual period.

To use the parameter, it is necessary to secure the right in the local documents of the organization or individual entrepreneur - accounting policy, collective agreement. The use of a different period is allowed in the absence of a decrease in the financial situation of the employee.

When carrying out the calculation, the counting worker is guided by the Regulations on average earnings. There are a number of payments that are not included in the calculation of the average daily earnings.

The employee's income excludes payments received in the form of:

• average earnings during studies, performance of state duties, vacation;
• compensations paid according to the law or documents of enterprises;
• sick leave payment;
• material payment;
• other payments related to the performance of duties, but not directly dependent on the workday.

The calculation excludes not only the amount of payments, but also the periods associated with income.

Of your own accord

Dismissal of one's own free will is carried out at the initiative of the employee. The calculation of the employee upon dismissal is carried out on the last working day or at the end of the vacation. The legislation does not establish the date of issue of the calculation and documents.

During the vacation period, the employee may withdraw the application and return to work.

A restriction on the return of an employee to the place of the planned dismissal arises if there is an agreement with another employee hired by transfer. The employer pays vacation pay for unused vacation days.

In practice, situations are not uncommon when the employer pays compensation to the employee for unused vacation. In what cases is it possible to replace vacation with monetary compensation? What are the features of calculating this type of payment? Does the composition of labor costs include monetary compensation for the part of the vacation that exceeds 28 calendar days? Is monetary compensation for unused vacation days subject to UST? We will try to answer these questions in this article.

Requirements Labor Code
in terms of providing leave to employees

Article 122 of the Labor Code of the Russian Federation the obligation of the employer to provide the employee with paid leave for the duration of 28 calendar days is determined ( Art. 115 Labor Code of the Russian Federation). Vacation transfer to next year allowed (by agreement of the parties) only in exceptional cases (in particular, when an employee goes on vacation in the current year may adversely affect the activities of the organization). In this case, the employee must use the days of the postponed vacation no later than 12 months after the end of the working year for which the vacation is granted.

An employer is prohibited from not granting an employee annual paid leave for two consecutive years ( Art. 124 Tax Code of the Russian Federation). At the same time, employees under the age of 18, as well as those who are employed in work with harmful and (or) hazardous conditions labor, he is obliged to provide annual leave.

Thus, the legislation establishes strict restrictions for employers regarding the provision of vacations to employees. Nevertheless, in practice, employees often accumulate unused vacations from previous years. In this case, the employer retains the obligation to provide the employee with these holidays or pay him monetary compensation for their unused days.

In what cases is it paid
monetary compensation for unused vacation?

Cash compensation for unused vacation is paid upon dismissal ( Art. 127 Labor Code of the Russian Federation), as well as at the written request of the employee for the part of the vacation exceeding 28 calendar days ( Art. 126 Labor Code of the Russian Federation).

It should also be borne in mind that the replacement of vacation with monetary compensation is not allowed:

pregnant women;

employees under the age of eighteen;

workers engaged in heavy work and work with harmful and (or) dangerous working conditions.

Calculation of compensation for unused vacation

The amount of compensation for unused vacation upon dismissal (including for organizations that use the summarized accounting of working hours) is calculated as follows:

The calculation of the average daily (hourly) earnings for the payment of compensation for unused vacation is made according to the rules established by Art. 139 of the Labor Code of the Russian Federation and Regulations on the calculation of the average wage, and is calculated for the last three calendar months (unless another billing period is provided for by the collective agreement) by dividing the amount of actually accrued wages by the estimated number of days (actual hours worked) for the billing period.

Upon dismissal...

The most common case when monetary compensation is issued for unused vacation is the dismissal of an employee. It should be noted that upon dismissal, an employee, at his request, may be granted all unused vacations (both basic and additional), unless his dismissal is associated with guilty actions. The day of dismissal of the employee will be considered the last day of his vacation. In this case, the leave granted to the employee is paid, and, accordingly, compensation for unused leave upon dismissal is not paid.

note: compensation for unused vacation is also paid to employees who leave the organization in the order of transfer (on the basis provided for paragraph 5 of Art. 77 Labor Code of the Russian Federation).

In practice, when determining the number of vacation days to which an employee is entitled while working in an organization, certain difficulties arise. The fact is that the Labor Code of the Russian Federation provides for a specific procedure for calculating the days of unused vacation only for employees who have concluded an employment contract for up to two months - by virtue of Art. 291 of the Labor Code of the Russian Federation compensation is paid to them at the rate of two working days per month of work. For other categories of workers, the mechanism for such a calculation is not prescribed in the Labor Code of the Russian Federation.

The following calculation option is generally accepted. If the employee has worked in the organization for 12 months, which includes the vacation itself ( Art. 121 Labor Code of the Russian Federation), then he is entitled to annual leave of 28 calendar days. In other words, full compensation is paid to an employee who has worked for the employer for 11 months ( clause 28 of the Rules on regular and additional holidays, Further - Rules). If the resigning employee has not completed a period that entitles him to full compensation for unused vacation, compensation is paid in proportion to the days of vacation for the months worked ( clause 29 of the Rules).

When calculating the periods of work that give the right to compensation for leave upon dismissal, surpluses of less than half a month are excluded from the calculation, and surpluses of more than half a month are rounded up to a full month ( clause 35 of the Rules).

Compensation is paid in the amount of average earnings for 2.33 days (28 days / 12 months) for each month of work.

Example 1.

The employee has been with the organization for 10 months. Upon dismissal, he was entitled to compensation for 23.3 days (2.33 days x 10 months). If he had worked for 11 months, he would have received compensation for a full month - 28 calendar days.

Thus, the 11th month of work entitles the employee to receive compensation for 4.7 days (28 - 23.3).

note: the specified norms in the payment of compensation worsen the situation of laid-off workers who have worked for less than 11 months, compared with persons laid off after 11 months of work. However, an attempt to challenge the clause 29 of the Rules in the Supreme Court of the Russian Federation was unsuccessful ( Decision of the Armed Forces of the Russian Federation dated 01.12.04 No. GKPI04-1294, Determination of the Armed Forces of the Russian Federation of February 15, 2005 No. KAS05-14), since, in the opinion of the judges, the principle of proportional calculation of compensation is fully consistent with a similar principle contained in Art. 291 of the Labor Code of the Russian Federation. The very fact that paragraph 28 of the Rules provides for the right of an employee who has worked for at least 11 months upon his dismissal to receive full compensation for unused vacation cannot in itself indicate the existence of any contradictions between paragraph 29 of the Rules and the provisions of articles 3, 114 and 127 TK RF.

Some organizations use a different method of calculation, which is reflected in the collective agreement (or regulation on remuneration). Since the working year is divided into approximately 11 months of work and 1 month of vacation, the employee earns a vacation entitlement of 2.55 days per month (28 days / 11 months). From the point of view of mathematics, this method of calculation is more correct and does not worsen the conditions for paying compensation for unused vacation upon dismissal of employees. However, its application will lead to an increase in labor costs, and this will most likely be regarded by the inspection authorities as an underestimation of the tax base for income tax. If there are disagreements with the tax authorities, then you will have to defend your position only in court.

Example 2.

I. I. Ivanova was hired on 02.08.03. In 2004, she was on regular annual leave from 1 to 28 June (28 calendar days). In 2005, I.I. Ivanova was not on vacation. In April 2006, she wrote a letter of resignation of her own free will (from 24.04.06).

The salary of the employee is 10,000 rubles. per month. In addition, she received:

in January 2006 - a bonus based on the results of work for 2005 in the amount of 3,000 rubles. and a monthly bonus for meeting production targets in December 2005 - 500 rubles;

in February - a bonus for meeting production targets in January 2006 - 600 rubles;

in March - a bonus for meeting production targets in February 2006 - 700 rubles;

in April - a bonus for meeting production targets in March 2006 - 800 rubles. and performance bonus forIquarter of 2006 in the amount of 2,000 rubles.

The duration of the billing period in the organization is 3 months. The billing period has been fully completed.

Recall that upon dismissal of an employee, the calculation of payments due to him (including compensation for unused vacation) is made in a unified form No. T-61 "Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal)". So, let's give a step-by-step calculation of compensation for unused vacation by I. I. Ivanova.

1) Determine the amount of actually accrued wages for the billing period (January - March 2006). It includes:

official salary of an employee for three months in the amount of 30,000 rubles. (10,000 rubles x 3 months);

bonus based on the results of work for 2005 in the amount of 750 rubles. (3,000 rubles / 12 months x 3 months);

bonuses for meeting performance indicators in the amount of 1,800 rubles, including: 500 rubles. (since it was accrued in the month that falls on the billing period), 600 and 700 rubles.

note: the monthly bonus for meeting production targets in March 2006 (800 rubles), as well as the quarterly bonus based on the results of work for the 1st quarter of 2006 (2,000 rubles) are not taken into account, since they were accrued in a month that goes beyond the calculated period (in April).

Thus, the amount of actually accrued wages in the billing period will be 32,550 rubles. (30,000 + 750 + 1,800).

2) Calculate the average daily earnings for the billing period: (32,550 rubles / 3 months / 29.6 days) = 366.55 rubles.

3) Determine the number of days of vacation that remained unused. Recall that vacation is granted to an employee for the time worked by him, and not a calendar year. In other words, the calculation of the period for the right to receive leave begins from the date when the employee started work, and not from the beginning of the calendar year.

The first working year of I. I. Ivanova ended on 08/01/04, the second - on 08/01/05. During this time, the employee is entitled to 56 days of vacation (28 days x 2 years).

From August 2, 2005 to April 24, 2006, the third working year lasted, including 7 full months and one incomplete (02.04.06 to 24.04.06). Moreover, the latter is equivalent to a full working month, as it includes more than 15 calendar days. Thus, for the third year of work in the organization, I.I. Ivanova earned a vacation for 8 full months, that is, she had the right to 19 days of paid leave (2.33 days x 8 months = 18.64 days).

The total number of vacation days earned by I.I. Ivanova is 75 (56 + 19). Consequently, upon dismissal, she is entitled to compensation for 47 days (75 - 28).

4) So, let's calculate compensation for unused vacation: 366.55 rubles. x 47 days = 17,227.85 rubles.

note: there are cases when, when calculating compensation, accountants determine the number of days of unused vacation in the last working month in a simplified version. In their opinion, if an employee leaves before the 15th, he does not have the right to vacation days for the last month, if after the specified date, accordingly, there is such a right. However, this approach is incorrect and can lead to errors in calculating the compensation payment. Therefore, the calculation should be made according to the established rules: take into account how many days the employee worked in total in the first and last months of work in the organization, and also be sure to calculate the length of service that gives the right to annual paid basic leave ( Art. 121 Labor Code of the Russian Federation).

If the employee continues to work in the organization ...

Article 126 of the Labor Code of the Russian Federation allows the employer Attention! It is his right, not his obligation) by agreement with the employee to replace the last part of the vacation, exceeding 28 calendar days, with monetary compensation. At the same time, it is impossible to compensate for the main vacation for the current year with money ( Letter of the Ministry of Finance of the Russian Federation No. 03-05-02-04/13 dated February 8, 2006).

Unfortunately, this article does not clearly define the situation and can be read in two ways. On the one hand, it can be assumed that out of the available number of days of unused vacation (for example, an employee has not been on vacation for 3 years, which means that he has accumulated 84 vacation days), he must take 28 days off in any case, and the remaining 56 days (84 - 28) ask to be replaced with monetary compensation.

On the other side, Art. 126 Labor Code of the Russian Federation can be regarded as follows. Suppose that an employee is entitled to a main vacation - 28 days and an additional one - lasting 3 days, which is added to the main one. He didn't receive them for two years. As a result, 56 days of the main vacation must be provided to him as days of rest, and only the accumulated additional 6 days can be compensated in cash.

This duality will persist until amendments are made to the Labor Code of the Russian Federation. Accordingly, the explanations given in Letter of the Ministry of Labor dated April 25, 2002 No. 966-10, according to which, due to the uncertainty of the legislative wording, two options for the payment of monetary compensation are possible. The choice is made by agreement of the parties. That is, the employer and the employee must themselves agree on how many days of unused vacations in previous years to replace with monetary compensation.

Calculation of taxes from compensation for unused vacation

Income tax individuals

When paying compensation for unused vacation, the employer is obliged to calculate and pay personal income tax on this amount ( paragraph 3 of Art. 217 Tax Code of the Russian Federation). Since compensation for unused leave upon dismissal must be paid to the employee on the day of dismissal ( Art. 140 of the Labor Code of the Russian Federation), then the tax withheld from it must be transferred to the budget when it is actually paid ( paragraph 4 of Art. 226 Tax Code of the Russian Federation), in particular, no later than the day of actual receipt of cash from the bank Money for the payment of compensation or on the day of transfer of this amount to the account of the employee or, on his behalf, to the accounts of third parties ( paragraph 6 of Art. 226 Tax Code of the Russian Federation).

Monetary compensation in return for a vacation exceeding 28 calendar days, paid at the request of the employee and not related to dismissal, as a rule, is paid together with the salary for the corresponding month ( paragraph 3 of Art. 226 Tax Code of the Russian Federation).

UST, contributions to the Pension Fund and compulsory social insurance
from industrial accidents

Subparagraph 2 of paragraph 1 of Art. 238 Tax Code of the Russian Federation determined that compensation for unused vacation paid to a resigning employee is not subject to UST ( letters of the Ministry of Finance of the Russian Federation dated September 17, 2003 No. 04-04-04 / 103, UMNS for Moscow dated March 29, 2004 No. 28-11 / 21211), as well as contributions to compulsory pension insurance ( paragraph 2 of Art. 10 of Federal Law No. 167-FZ dated December 15, 2001) and contributions to compulsory social insurance against industrial accidents and occupational diseases ( clause 1 of the List of payments for which insurance premiums in the FSS RF, Further - Scroll,P. 3 accrual rules, accounting and expenditure of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases).

For compensations paid at the written request of employees who continue to work in the organization, other taxation rules are established. According to the Ministry of Finance, such payments are subject to UST on a general basis ( letters of the Ministry of Finance of the Russian Federation dated 08.02.06 No. 03-05-02-04 / 13,dated 16.01.06 No. 03-03-04/1/24,Federal Tax Service for Moscow dated 15.08.05 No. 21-11/57993). In addition, the accountant should not forget about contributions to the Social Insurance Fund.

note: Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 14, 2006 No. 106 clarified that Clause 3 of Article 236 of the Tax Code of the Russian Federation does not give the taxpayer the right to choose which tax (unified social tax or income tax) to reduce the tax base for the tax by the amount of the corresponding payments. In other words, if the taxpayer has the right to attribute compensation payments for unused vacation to expenses that reduce the taxable base for income tax, then he must accrue UST on them.

Example 3

In accordance with Art. 119 of the Labor Code of the Russian Federation, the organization provides an employee with an irregular working day with an annual additional paid leave, the duration of which is determined by the collective agreement and is 3 calendar days.

At the request of the employee (upon agreement with the administration), a part of the unused vacation exceeding 28 calendar days is replaced by monetary compensation .

Due to the fact that the specified compensation payment is taken into account for income tax purposes on the basis of paragraph 8 of Art. 255 Tax Code of the Russian Federation, it must be subject to UST.

note: there are cases when the local tax authorities insist on the taxation of UST compensation for unused vacation, not related to dismissal, if this payment was not taken into account as an expense for income tax purposes. It should be noted that the courts take the side of the taxpayers on this issue (see, for example, Decree of the FAS UO of December 21, 2005 No. Ф09-5669 / 05-С2, TsO dated 12/15/05 No. A64-1991 / 05-10, SZO dated 28.01.05 No. А66-6613/2004).

Let's take another look at this issue. But we note right away that it is quite risky and will inevitably lead to disputes with the tax authorities. The essence of this approach is as follows: pp. 2 p. 1 art. 238 Tax Code of the Russian Federation from UST taxation all types of statutory Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government of compensation payments related to the performance of labor duties by an individual within the limits established in accordance with the legislation of the Russian Federation. Replacement of a part of the annual paid leave with compensation is provided Art. 126 Labor Code of the Russian Federation. The concept of compensation is not established in the tax legislation, therefore it should be used in the sense in which it is used in the Labor Code of the Russian Federation ( paragraph 1 of Art. 11 Tax Code of the Russian Federation). Therefore, all requirements are met Art. 238 Tax Code of the Russian Federation, and it is not necessary to accrue UST on the amount of compensation paid on written applications of employees (regardless of whether such payments are taken into account for income tax purposes).

Since monetary compensation in return for the part of the vacation exceeding 28 calendar days is provided Art. 126 Labor Code of the Russian Federation, and the Tax Code does not establish other rules, then by virtue of paragraph 1 of Art. 11 Tax Code of the Russian Federation the norms of the Labor Code of the Russian Federation are subject to application. Thus, in this case, all the requirements established by Art. 238 Tax Code of the Russian Federation. Therefore, it is not necessary to accrue UST for the amount of compensation paid upon a written application of employees who continue to work in the organization (regardless of whether such payments are taken into account or not taken into account for income tax purposes). There is also a positive arbitration practice in the considered case (see, for example, decreesFAS SZO dated 04.02.05 No. A26-8327 / 04-21, dated 07.11.05No. А05-7210/05-33). A taxpayer who has made a decision to replace part of the vacation exceeding 28 calendar days with monetary compensation is entitled to take into account the specified payment in labor costs in accordance with paragraph 8 of Art. 255 Tax Code of the Russian Federation. At the same time, there is no need to accrue UST for this payment.

Let's say a few words about contributions for compulsory insurance against industrial accidents: they are not charged on the amount of compensation for unused vacation ( item 1 of the List).

income tax

When calculating corporate income tax, the amount of monetary compensation for unused basic leave not related to dismissal, paid in accordance with labor legislation, is accepted as a reduction in the tax base. The basis is paragraph 8 of Art. 255 Tax Code of the Russian Federation(cm., letters of the Ministry of Finance of the Russian Federationdated 16.01.06 No. 03-03-04/1/24, Federal Tax Service for Moscow dated 16.08.05 No. 20-08/58249). Wherein, if the employer and employees have reached an agreement to pay monetary compensation for all days of unused vacations, then the unused vacations are combined, including for those periods when the Labor Code of the Russian Federation was in force, which did not allow such compensation, except when the employee was dismissed.

With regard to monetary compensation in return for additionally provided under a collective vacation agreement (that is, on the employer's own initiative), then such expenses are not taken into account for tax purposes. This point of view is presented in particular in Letter of the Ministry of Finance of the Russian Federation of September 18, 2005 No. 03-03-04/1/284.

It should be noted that not all experts agree with it. The fact is that the Ministry of Finance, referring to paragraph 24 of Art. 270 Tax Code of the Russian Federation, equated the cost of compensation to the cost of vacation pay. But in tax code In the Russian Federation, these concepts are separated: the amount of compensation for unused vacation is included in the cost of wages on the basis of paragraph 8 of Art. 255 Tax Code of the Russian Federation, and vacation pay - according to paragraph 7 of Art. 255 Tax Code of the Russian Federation. At least therefore between them it is impossible to put an equal sign. At the same time in Art. 270 Tax Code of the Russian Federation it refers only to the cost of additional vacation pay (and not compensation for unused vacation).

From the foregoing, we can conclude that the Tax Code of the Russian Federation does not prohibit taking into account the costs of paying compensation in return for additional holidays when calculating income tax (regardless of whether such a holiday is provided for by labor legislation or collective and (or) labor contracts). It is clear that such a point of view is unlikely to be accepted by the regulatory authorities, so you will most likely have to defend your case in court.

There are categories of workers who, in accordance with the Labor Code and other federal laws extended basic leave is granted, but they are not considered within the scope of this article.

Regulation on the features of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation of April 11, 2003 No. 213.

A collective agreement may establish a different settlement period for payment of compensation for unused vacation (for example, 6 months, a year), if this does not worsen the position of employees (Article 139 of the Labor Code of the Russian Federation).

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Take into account every year in which the employee did not take a vacation or took it partially. After all, he had the right to rest annually (Article 114 of the Labor Code of the Russian Federation). In this case, we are talking not about the calendar, but about the working year. That is, count unused vacation days for every 12 working months, starting from the day of employment (clause 1 of the Rules on Regular and Additional Leaves approved by the USSR TNK of April 30, 1930 No. 169; hereinafter - the Rules).

Do not include in such vacation experience:

• the time when the employee was absent from work without good reason (including in cases provided for in Article 76 of the Labor Code of the Russian Federation);

• parental leave until the child reaches three years of age;

• vacation without pay with a total duration of more than 14 calendar days.

This procedure follows from paragraph 2 of clause 28 of the Rules approved by the USSR NCT on April 30, 1930 No. 169, and article 121 of the Labor Code of the Russian Federation.

For a full month worked, take a period equal to half a month or more. Exclude the surplus, which is less than half a month, from the calculation. This procedure is spelled out in paragraph 35 of the Rules approved by the NCT of the USSR on April 30, 1930 No. 169.

Important: there are cases when an employee needs to be paid compensation as for a full year of work, even if in fact he was in the organization for a shorter period. In particular, this should be done when an employee who has worked in the organization for less than 12 months, but at least 10.5, leaves. The fact is that full compensation is due for 11 months, and the worked 10.5 months must be rounded up to 11.

Also, full annual compensation is also due to those who have worked in the organization from 5.5 to 11 months, if the reason for such an early dismissal was:

• downsizing;

• liquidation of the organization;

• conscription;

• recognition of an employee as completely incapable of work according to a medical report.

Such norms are spelled out in clause 28 of the Rules approved by the USSR TNKT dated April 30, 1930 No. 169. Moreover, the rules on payment of full compensation should be applied to all employees. That is, as those who total have worked in this organization for less than one year, and those who have worked for more than one year.

So you need to act on the condition that in the last working year they have worked 5.5 months (or more) of experience, which entitles them to annual leave. The legitimacy of this approach is confirmed by the Recommendations of Rostrud of June 19, 2014 No. 2. The courts take a similar position (see the cassation ruling of the Sverdlovsk Regional Court of July 14, 2009 No. 33-7241 / 2009).

If the employee in his first and only working year in this organization (except for the cases listed above) was employed for less than 11 months, then for this year he is entitled to compensation in proportion to the time worked (clause 35 of the Rules approved by the USSR CNT of April 30, 1930 No. 169). That is, the number of unused vacation days in this case is determined by the formula:

In all other cases, pay:

• full annual compensation for each 12 months of the working year worked;

• proportional compensation if the employee has worked less than 12 months.

An example of calculating the number of unused vacation days for which compensation must be paid upon dismissal. The employee has worked in the organization for more than 11 months

A.S. Kondratiev has been with the organization since April 15, 2014. He is entitled to annual leave of 28 calendar days.

October 16, 2015 Kondratiev resigned. He never took annual leave, so he is entitled to compensation for unused vacation.

From January 12 to January 25, 2015, Kondratiev was on vacation without pay (14 calendar days). These 14 days must be taken into account when calculating the length of service for vacation and compensation for unused vacation (Article 121 of the Labor Code of the Russian Federation). This means that in the first working year the employee worked all 12 months and for this year he is entitled to full compensation. That is, the number of unused calendar days of vacation for the first working year is 28.

During the second working year, the employee worked less than 12 months (from April 15 to October 16, 2015). Therefore, for this year, the accountant calculated his proportional compensation. To calculate the number of unused vacation days this year, the accountant determined that the number of full worked (working) months from April 15 to October 16, 2015 is six:

• from April 15 to May 14, 2015;
• from May 15 to June 14, 2015;
• from June 15 to July 14, 2015;
• from July 15 to August 14, 2015;
• from August 15 to September 14, 2015;
• from September 15 to October 14, 2015.

The remaining number of days until the employee leaves is two (from 15 to 16 October 2015). This is less than half a working month. Therefore, they are not taken into account when calculating compensation.

The number of unused vacation days for the second working year, the accountant determined as follows:
28 days : 12 months × 6 months = 14 days

The total number of days for which compensation must be paid to Kondratiev for unused leave upon dismissal was:
28 days + 14 days = 42 days

An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal. The employee has worked in the organization for less than 11 months

VC. Volkov has been with the organization since November 21, 2014. An employee is entitled to annual leave of 28 calendar days.

On February 27, 2015, Volkov resigned. He did not take annual leave, so he is entitled to compensation for unused vacation.

The accountant determined the number of unused vacation days as follows.

The employee worked in the organization for less than 11 months (from November 21, 2014 to February 27, 2015). Therefore, he is entitled to proportional compensation. To calculate the number of unused vacation days, the accountant determined that the number of full worked (working) months is three:

• from November 21, 2014 to December 20, 2015;
• from December 21, 2014 to January 20, 2015;
• from January 21, 2015 to February 20, 2015.

The remaining number of days until the employee leaves is seven (February 21 to February 27, 2015). This is less than half a working month (28 days: 2). Therefore, they are not taken into account when calculating compensation.

An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal. The employee has worked for the organization for less than 11 months. An employee was granted unpaid leave

VC. Volkov has been with the organization since January 22, 2015. An employee is entitled to annual leave of 28 calendar days. From February 3 to February 19, 2015, the employee was on vacation at his own expense.

April 10, 2015 Volkov resigned. He did not take annual leave, so he is entitled to compensation for unused vacation.

The employee has worked in the organization for less than 11 months, so he is entitled to proportional compensation. To calculate the number of unused vacation days, the accountant determined that for the period from January 22 to April 10, 2015, the employee worked two full months and 20 days. Since the employee took leave without pay - 17 days (from February 3 to February 19, 2015), the accountant deducted 3 days (17 days - 14 days) from the employee's work experience. This is due to the fact that when calculating vacation pay, leave is included in the length of service at their own expense, but within 14 days. Thus, the length of service of the employee was two months and 17 days, taking into account rounding - three months.

The accountant calculated the number of unused vacation days for which compensation must be paid to Volkov, as follows:
28 days : 12 months × 3 months = 7 days

The employee has not been working since the beginning of the month

Situation: how to determine the number of full months worked in order to calculate compensation for unused vacation upon dismissal, if the employee was hired not from the beginning of the month?

Take into account not calendar, but working months. For example, if an employee was hired on January 23rd, then his full month of work expires on February 22nd. The next working month begins on February 23, and ends on March 22, etc. Indirectly, this procedure is confirmed by the provisions of clause 1 of the Rules approved by the USSR CNT on April 30, 1930 No. 169.

Moreover, if an employee leaves before the end of a full working month, then it is necessary to be guided by paragraph 35 of the Rules approved by the USSR CNT on April 30, 1930 No. 169. That is, when the employee has worked for exactly half a month or more, take this month for full. The month that the employee has worked less than half, do not take into account at all.

Suppose an employee worked in an organization from January 23 to March 14 before leaving. In this case, the number of working months will be:

• from January 23 to February 22 - one full working month;

• from February 23 to March 14 - 20 days, which is more than half of the working month from February 23 to March 22 (28 days: 2).

Thus, rounding is made up - up to two months.

If calendar months were taken into account, then the number of months worked would be reduced to one. January (from the 23rd to the 30th) and March (from the 1st to the 14th) would not be included in the calculation, and one month would remain - February (from the 1st to the 28th). This option is unprofitable for the employee and does not meet the requirements of the Ministry of Health and Social Development of Russia, set out in letter dated December 7, 2005 No. 4334-17.

Rounding a fractional number of days

Situation: how many digits after the decimal point can you round the fractional number of days for which you need to pay compensation for unused leave related to 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 you need to pay compensation, you may get a fractional number of days. For example, if an employee needs to pay compensation for five months worked, the result is 11.6667 days (28 days : 12 months × 5 months).

How to round off the number of unused vacation days correctly is not stated in the legislation. Therefore, it is up to the organization to decide how to round such results.

At the same time, most accounting programs provide for rounding the fractional number of days to two decimal places according to the rules of arithmetic. The organization may be guided by this procedure, or it may establish its own.

An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal

Chief Accountant A.S. Glebova has been with the organization since May 13, 2014. On February 27, 2015, she resigned. All this period the employee worked completely.

Glebova worked in the organization for less than 11 months, so she is entitled to proportional compensation. 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, 2014 to February 12, 2015).

The remaining number of days until the employee leaves is 15 (from February 13 to 27, 2015), 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 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:

The employee was compensated for 23.3333 calendar days.

Transfer of a part-time worker to the main place of work

Situation: how to determine the number of unused vacation days when calculating compensation for unused vacation associated with dismissal? The employee was first a part-time employee, and then transferred to the main place of work.

When calculating the number of unused vacation days, take into account the time that the employee worked part-time before being transferred to the main place of work.

After all, part-time workers are granted leave on the same grounds as other employees (part 2 of article 287 of the Labor Code of the Russian Federation). And upon dismissal, the organization must pay compensation to the employee for all unused vacations, including those that are due to a part-time job (Article 127 of the Labor Code of the Russian Federation).

An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal. The employee was first a part-time employee, and then transferred to the main place of work

A.I. Ivanov has been working in the organization part-time since April 22, 2014. On July 1, he was transferred to the main place of work. He is entitled to annual leave of 28 calendar days.

On February 27, 2015, Ivanov resigned. For the entire period of work in the organization, he was not on vacation.

Ivanov worked in the organization for less than 11 months, so he is entitled to proportional compensation for unused vacation. To calculate 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 10 (from April 22, 2014 to February 21, 2015).

The remaining number of days until the employee leaves is six (February 22 to February 27, 2015), which is less than half the working month (28 days : 2). Therefore, they are not taken into account when calculating compensation.

It turned out 10 full months (including the time of work of a part-time employee).

The number of unused vacation days for which compensation must be paid to Ivanov was:
28 days : 12 months × 10 months = 23.3333 days

Employee quits after two months

In this case, calculate compensation for unused vacation upon dismissal in the usual manner (Article 139 of the Labor Code of the Russian Federation). That is, determine the number of unused vacation days in proportion to the hours worked (clause 28 of the Rules approved by the USSR NCT of April 30, 1930 No. 169).

Do this even if the employee was on probation. Regulations labor law do not provide for any special features for this category of workers (part 3 of article 70 of the Labor Code of the Russian Federation).

Fixed-term employment contract

Situation: how to determine the number of unused vacation days to calculate compensation upon dismissal? The employee has a fixed-term employment contract for up to two months. The organization is located in the Far North.

Determine the number of unused vacation days at the rate of two working days for each month of work (Article 291 of the Labor Code of the Russian Federation).

At the same time, do not take into account annual additional vacations provided for employees working in the Far North region when calculating compensation for unused vacation upon dismissal in this situation. The explanation is this.

Article 321 of the Labor Code of the Russian Federation provides for annual additional paid leave for work in the regions of the Far North and equivalent areas. Annual additional paid leave, provided for in Article 321 of the Labor Code of the Russian Federation, is provided to employees after six months of work in the organization (part 1 of article 322 of the Labor Code of the Russian Federation). Since an employment contract has been concluded with the employee for a period of up to two months, the provisions of Article 321 of the Labor Code of the Russian Federation do not apply to this category of employees. Therefore, compensation for unused vacation must be paid at the rate of two working days per month of work, excluding additional vacations (Article 291 of the Labor Code of the Russian Federation).

An example of calculating compensation for unused vacation. An employment contract has been concluded with the employee for a period of up to two months. The organization is located in the Far North

VC. Volkov was hired under an employment contract for a period from January 13 to January 28, 2015 in an organization located in the Far North. The employee for the period of work under the contract was accrued a salary of 10,000 rubles. After the expiration of the employment contract, the employee quit. According to Article 291 of the Labor Code of the Russian Federation, Volkov is entitled to compensation for unused vacation of two working days.

The accountant calculated the average daily earnings for calculating compensation by dividing the amount of actually accrued wages for the days worked by the number of working days according to the six-day calendar working week(clauses 7, 11 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, part 5 of article 139 of the Labor Code of the Russian Federation).

The number of working days for the period from January 13 to January 28, 2015 according to the six-day working week calendar is 14.

Volkov's average daily earnings were:
10 000 rub. : 14 days = 714.29 rubles.

The amount of compensation for unused vacation was:
RUB 714.29 × 2 days = 1428.58 rubles .