What are they being compensated for? Compensation for unused vacation: calculation, accounting, taxes. Compensation for non-working able-bodied persons

• When can vacation be replaced with monetary compensation?
• Can an employer refuse to replace vacation with monetary compensation?
• What if an employee has not gone on vacation for more than two years?
• How to calculate how many days an employee is entitled to compensation if he took a vacation at his own expense?
• How to arrange for a vacation to be replaced with monetary compensation?

In what cases can an employee receive money instead of vacation?

We have employees in the company who refused to go on vacation. Many of them have accumulated a decent amount of vacation days. Now they are asking for financial compensation. Can we go to meet them?

First, check whether the desire of employees complies with the law. Cash compensation for unused vacation is paid:

• upon dismissal of an employee who did not use his right to leave (monetary compensation is provided for all days) (Article 127 of the Labor Code of the Russian Federation, clause 28 of the Vacation Rules);
• when replacing with compensation a part of annual leave that exceeds 28 calendar days, that is, for additional leave (Article 126 of the Labor Code of the Russian Federation).

Employees who cannot replace vacation with monetary compensation

Additional holidays are provided both at the request of the law and at the initiative of the employer on the basis of a collective agreement or local regulations (see table).

Attention!
Holidays that are not annual cannot be compensated with money. For example, additional days off provided monthly to parents of disabled children (part 1 of article 262 of the Labor Code of the Russian Federation).

Employees who need to be granted additional leave

	Number of days of additional leave	Norm	Replacing cash vacation compensation
Teaching staff	From 14 to 28 calendar days (depending on the type of educational institution)	Article 334 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of October 1, 2002 No. 724	Possible
Disabled	At least 2 calendar days	Article 23 of the Federal Law of November 24, 1995 No. 181-FZ	Possible
Citizens exposed to radiation at the Chernobyl nuclear power plant 1	4 calendar days	Paragraph 5 of Art. 14 of the Federal Law of May 15, 1991 No. 1244-1, Decree of the Government of the Russian Federation of March 3, 2007 No. 136	Not provided
Rescuers	From 2 to 15 calendar days (depending on the length of service and participation in emergency response)	Article 28 of the Federal Law of August 22, 1995 No. 151-FZ	Possible (only for rescuers of emergency and voluntary emergency rescue units)
General practitioners and nurses of these doctors who have continuously worked in these positions for more than three years	3 calendar days	Clause 1 of Decree of the Government of the Russian Federation of December 30, 1998 No. 1588	Possible
Employees with irregular working hours	At least 3 calendar days	Article 119 of the Labor Code of the Russian Federation	Possible
Employees working in the regions of the Far North / areas equivalent to them	24 calendar days / 16 calendar days	Article 321 of the Labor Code of the Russian Federation	Possible

Is compensation paid to an employee when he is transferred to another position?

The employee is transferred to another position due to the reorganization of the company. Is the employer obliged in this case to pay him compensation for unused rest days?

No, not required. Indeed, after the reorganization, the labor relations between the employee and the company continue (Article 75 of the Labor Code of the Russian Federation) and there is no change of employer. Compensation for unused vacation cannot be paid if the employee is transferred to another separate division of the organization, since it is not a separate legal entity (clause 3 of article 55 of the Civil Code of the Russian Federation) and cannot be an employer (article 20 of the Labor Code of the Russian Federation). If an employee is transferred within the holding from one company to another, then compensation must be paid, since in fact this will be a dismissal (Article 127 of the Labor Code of the Russian Federation).

Related Documents

The current texts of the documents are available to subscribers of the electronic journal at e.kdelo.ru
Document	Will help you
Articles 126, 127 of the Labor Code of the Russian Federation	Make sure the employee is
Rules on regular and additional holidays, approved by the NCT of the USSR on April 30, 1930 No. 169 (hereinafter referred to as the Rules on holidays)	Determine the procedure for calculating compensation for unused vacation
Article 139 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the features of the procedure for calculating the average wage"	Calculate the average salary for compensation for unused vacation

How to justify the refusal to replace vacation with monetary compensation?

Our company is located in the Far North. We denied employees compensation for unused vacation, but they ask why. Can you please tell me how to justify this?

Explain to employees that it is up to the administration of the organization to decide whether to pay their staff compensation for unused vacation or not. For work in the regions of the Far North, the legislator obliges to provide additional leave in the amount of 24 calendar days (Article 321 of the Labor Code of the Russian Federation). However, to pay compensation instead of it is the right, not the obligation of the employer (Article 126 of the Labor Code of the Russian Federation, letter from Rostrud dated March 1, 2007 No. 473-6-0).

In the Judicial Navigator service of the Kadrovoe Delo magazine, you will find a labor dispute over the duration of additional annual leave.

What if the employee has not gone on vacation for several years?

The programmer has not gone on vacation since 2010. The management was fine with this, but now the employee has accumulated 56 non-vacation days. It is impossible to compensate for such a vacation with money. The employee agrees to use them in 2012 by adding them to the current vacation. Can we provide such a long vacation?

Yes, and try to do it as quickly as possible. The organization is obliged to provide each employee with a vacation of at least 28 calendar days annually (Articles 115, 122 of the Labor Code of the Russian Federation). It can be transferred to the next year only in rare cases due to production needs (part three of article 124 of the Labor Code of the Russian Federation). Even with the consent of the employee, the employer is not entitled to leave him without vacation for more than two years in a row (part four of article 124 of the Labor Code of the Russian Federation).

Thus, the situation when an employee has not rested for more than a year is a violation of labor legislation. If labor inspectors discover this during the inspection, they will most likely issue an order to eliminate this defect. And later they can be fined in accordance with Article 5.27 of the Code of Administrative Offenses. If, due to some circumstances, the employee has not been on vacation for a long time, this does not deprive him of the right to take the accumulated days off now, adding them to his vacation for the current year. After all, non-holiday vacations do not have a statute of limitations: those who have not used them over the past years can take them off later. If at the time of the check you have time to provide the employee with all the accumulated holidays, then labor inspectors will not have the right to impose a fine for violating labor laws.

Attention!
It is impossible to issue compensation for days received as a result of summing up several annual basic holidays, even if the employee wishes to do so (Article 115 of the Labor Code of the Russian Federation).

Lawyer's comment

Lali Chitanawa,
Attorney at Law, Partner at VASILIEV & Partners Law Office (Moscow):

– On July 1, 2010, Russia ratified Convention No. 132 of the International Labor Organization “On paid holidays”*. In accordance with Article 9 of the Convention, an uninterrupted part of the annual paid leave (at least two weeks) must be granted within a year, and the rest of the leave within the next 18 months. This is the maximum period for which an employee's vacation can be postponed (unused days do not burn out, but are transferred).

Any part of the annual leave in excess of the established minimum duration may be delayed with the consent of the employee for a longer period. Unlike the Convention, the Labor Code obliges an employee to provide paid leave every year and prohibits not providing annual paid leave for two consecutive years. Thus, a vacation of at least 28 calendar days must be granted to an employee for each working year worked by him.

* Adopted in Geneva on June 24, 1970 at the 54th session of the ILO General Conference. The Convention was ratified with declarations by the Federal Law of July 1, 2010 No. 139-FZ.

How to calculate compensation if a part-time worker took a long vacation without pay?

The part-time worker got a job in the organization on June 4, 2012, and left on November 26. He did not go on annual leave, but he took a vacation from November 6 to November 23 at his own expense. His paid vacation is 28 days. How to determine the number of days for which compensation is due?

e.kdelo.ru
Article in the topic: “We arrange a vacation for an external part-time job: what features should be taken into account? » (№ 6, 2012)

Recall that part-time workers are provided with the same guarantees as all other employees (Article 287 of the Labor Code of the Russian Federation).

Let's count. The period from June 4 to November 3 is five months that the part-time worker has worked completely. From November 4 to November 26, he worked five days and was on leave without pay for 18 days. Of these, 14 days must be included in the length of service (Article 121 of the Labor Code of the Russian Federation). The total is 19 days, which are rounded up to the full month 1, and the length of service giving the right to leave will be six months. Thus, your employee is entitled to compensation for 14 days of unused vacation (28 days : 12 months x 6 months).

Experience giving the right to annual leave (Article 121 of the Labor Code of the Russian Federation)

Dismissal after the decree: how to calculate the number of days of unused vacation?

Before going on maternity leave, the employee used all her vacations. After the first birth, she again went on maternity leave, and after the second birth, she quit during the period of leave to care for a child up to three years. Is she entitled in this case to compensation for unused annual paid leave for 140 days of decree?

Yes, it is. The time spent on maternity leave is included in the total length of service giving the right to leave (table above). But the period when a young mother was on parental leave up to three years old is excluded from it (part two of article 121 of the Labor Code of the Russian Federation). That is, for 140 calendar days, or 4 months and 17–19 days, while maternity leave lasts, a woman will earn 11.67 calendar days of rest (28 days: 12 months x 5 months), for which she needs pay compensation upon dismissal.

Advice
When calculating unused vacation days, keep in mind that when an employee is on parental leave, the working year is extended by the corresponding number of days.

What is the procedure for replacing vacation with monetary compensation?

If an employee is entitled to three days of additional leave for and he did not use it, then monetary compensation may be paid to him. How to issue compensation to all employees who are entitled to additional leave, but did not use it?

To replace additional leave for an irregular day with monetary compensation, the employee must write a free-form application addressed to the head of the organization (see sample). The main thing is to indicate for which vacation and for what period the employee asks for compensation. This will help to correctly take into account vacations and those days that the employee has not yet used. An employee may choose any portion of the extra leave to replace it with compensation.

In the "Virtual Personnel Officer" service of the "Kadrovoe Delo" magazine, you will find personnel documents: calculation of compensation for unused vacation, a note-calculation for granting vacation, notification of an employee about an upcoming vacation.

Based on the application, the head issues an order. There is no unified form, so make it in any form (see sample). Acquaint the employee with the order against signature. The Labor Code does not say anything about the deadline for paying compensation at the request of the employee, so it can be issued along with the next salary.

Enter information on replacing part of the vacation with monetary compensation in section VIII of the employee's personal card form No. T-2. In addition, reflect the relevant information in the vacation schedule (form No. T-7). To do this, in column 10 “Note”, make a note that part of the annual leave (indicate the number of days) has been replaced by monetary compensation, and provide the details of the order.

Law versus practice

On practice

Company executives meet the wishes of employees and pay them compensation for unused vacation, which does not exceed 28 days.

In law

In accordance with the first part of Article 126 of the Labor Code, the replacement of vacation with monetary compensation, not exceeding 28 days, is not allowed.

What happens if…

If the issuance of monetary compensation to an employee instead of a vacation is firmly established in the practice of your company, then you may come down with a check. In this case, officials face a fine of 1,000 to 5,000 rubles, and the organization itself - from 30,000 to 50,000 rubles. (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Material prepared Svetlana Nikulina,
journal expert
"Personnel business"

Sometimes employers are required to pay the employee upon dismissal not only the salary for the time worked in the month of dismissal and compensation for unused vacation, but also other amounts.

It is with their calculation and payment procedure that difficulties often arise, since the Labor Code of the Russian Federation does not determine the exact procedure for either their calculation or their payment.

And if you do something wrong, there may be claims from the employee and the labor inspectorate if he complains there. Claims from inspectors cannot be avoided if an incorrect calculation of these payments leads to an underestimation of the taxable base for income tax, personal income tax and contributions.

What payments and when are due to the employee

Upon dismissal for some reason, the obligation to make payments and their amount depend on who is the employer - an organization or an entrepreneur.

TELLING THE EMPLOYEE

The employment agency will issue decision to receive earnings from the former employer for the third month employment, if within 2 weeks after the dismissal the employee applies to this body and he is not Art. 178 Labor Code of the Russian Federation.

If the employer dismisses employees due to the termination of activities and p. 1 h. 1 art. 81 of the Labor Code of the Russian Federation or downsizing or downsizing p. 2 h. 1 art. 81 of the Labor Code of the Russian Federation, then the severance pay and earnings for the period of employment of the dismissed employees are paid in the amount stipulated by the employment contract m Art. 307 of the Labor Code of the Russian Federation. If nothing is written in the contract with the employee, then nothing is paid at all. Cassation ruling of the Kirov Regional Court of 09/06/2011 No. 33-3185; Cassation ruling of the Khabarovsk Regional Court dated July 9, 2010 No. 33-4591; Definition of the Moscow Regional Court dated May 27, 2010 No. 33-8604.

Payments to employees upon dismissal for other reasons are the same for organizations and entrepreneurs.

severance pay

The Labor Code obliges to pay severance pay only upon dismissal for the following reasons.

Grounds for dismissal	Severance pay
Liquidation of an organization p. 1 h. 1 art. 81 of the Labor Code of the Russian Federation	Average monthly earnings for all employees except m Art. 178 Labor Code of the Russian Federation: seasonal workers who receive a severance pay equal to two weeks of average monthly earnings Art. 296 of the Labor Code of the Russian Federation; employees hired for a period of up to 2 months, to whom severance pay is paid in the amount established either by a local regulatory act, or by a collective or labor agreement. If nothing is said in these documents about the amount of the severance pay, nothing should be paid about Art. 292 of the Labor Code of the Russian Federation
Reducing the number or staff of employees of the organization p. 2 h. 1 art. 81 of the Labor Code of the Russian Federation
Refusal of an employee to transfer to another job for medical reasons p. 8 h. 1 art. 77 Labor Code of the Russian Federation	Biweekly average earnings Art. 178 Labor Code of the Russian Federation
Conscription for military service (recruitment for alternative service) p. 1 h. 1 art. 83 of the Labor Code of the Russian Federation
Reinstatement at work by a court decision or labor inspection of an employee who previously performed this work for p. 2 h. 1 art. 83 of the Labor Code of the Russian Federation
Refusal of an employee to transfer to work in another area together with the employer p. 9 h. 1 art. 77 Labor Code of the Russian Federation
Recognition of an employee as completely incapable of work in accordance with a medical report m p. 5 h. 1 art. 83 of the Labor Code of the Russian Federation
Refusal of the employee to continue work in connection with a change in the terms of the employment contract for reasons related to changes in organizational or technological working conditions p. 7 h. 1 art. 77 Labor Code of the Russian Federation
Violation through no fault of the employee of the rules established by law for concluding an employment contract, if this excludes the possibility of continuing his work and there is no possibility of transferring him to another job p. 11 h. 1 art. 77 Labor Code of the Russian Federation*	Average monthly earnings Art. 84 of the Labor Code of the Russian Federation

* Such violations include cases of concluding an employment contract with persons and Art. 84 of the Labor Code of the Russian Federation:

• who are deprived by a court sentence of the right to hold certain positions or engage in certain activities;
• for whom, for medical reasons, a specific job is contraindicated;
• who do not have a document on education, and according to the legislation, the performance of work requires special knowledge;
• who are disqualified, deprived of a special right or expelled from the Russian Federation;
• who are dismissed from the state or municipal service, if restrictions on their involvement in labor activity are established by law;
• who are prohibited by law from engaging in certain types of labor activity (for example, minors cannot be hired for hazardous work at Art. 265 of the Labor Code of the Russian Federation).

Severance pay is a payment for the very fact of dismissal. Therefore, it must be paid to the employee on the day of dismissal. Part 4 Art. 84.1, art. 140 of the Labor Code of the Russian Federation. The basis for its payment is an order that indicates the appropriate reason for dismissal. There is no need to issue a separate order for the payment of benefits.

Earnings for the period of employment

This payment is due only to employees dismissed from organizations on two bases Art. 178 Labor Code of the Russian Federation:

• in case of liquidation of the organization;
• in the event of a reduction in the number or staff of employees.

Category of workers	For what period is the average monthly salary paid?
Seasonal workers	Not paid
Employees hired for up to 2 months	Not paid
part-timers	Not paid
Persons working in the regions of the Far North and equivalent areas	Until the moment of employment, but no more than 6 months after the dismissal, I Art. 318 of the Labor Code of the Russian Federation
Other workers	Until the moment of employment, but no more than 3 months after the dismissal, I Art. 178 Labor Code of the Russian Federation

After the first month after the dismissal, the former employee nothing is paid because severance pay has already been paid on the day of dismissal articles 178, 318 of the Labor Code of the Russian Federation.

Earnings for the period of employment should provide the laid-off workers with financial support after the dismissal, provided that they did not immediately find another job. Therefore, it is paid only after the employee confirms that he has not yet settled in a new job.

Sometimes an employee (especially during the liquidation of an organization) is paid earnings for the period of employment immediately on the day of dismissal, without waiting for confirmation that the employee has not found a job. Such a payment is not economically justified, since the employer does not have evidence confirming its validity. Art. 252 Tax Code of the Russian Federation.

What documents must be required from a former employee to pay earnings for the period of employment depends on the month for which he is paid after dismissal.

Period	The amount of the payment and the documents on the basis of which it is paid articles 178, 318 of the Labor Code of the Russian Federation
After the second month after dismissal for ordinary employees	Average monthly income written statement; work book**, in which there is no record of admission to a new job
After the second and third months after the dismissal for persons working in the regions of the Far North and equivalent areas
After the third month after dismissal for ordinary employees	Average monthly income* if the former employee presents: written statement; work book** without a record of admission to a new job; decision of the employment authority to maintain the average wage for the third (fourth, fifth, sixth) month after dismissal
After the fourth, fifth and sixth months after dismissal for persons working in the regions of the Far North and equivalent areas

* If the former employee gets a job before the expiration of the second or subsequent months after the dismissal, then the average monthly salary must be paid to him in proportion to the “unemployed” period on the basis of a written application and a copy of the work book certified at the new place of work articles 178, 318 of the Labor Code of the Russian Federation.

** A copy must be made of it, certified and stored.

An employee can apply for this payment at any time, even a year after the dismissal.

Early termination compensation

TELLING THE EMPLOYEE

If a organization located in the process of liquidation but also not excluded from the Unified State Register of Legal Entities, For earnings retained for the period of employment, the employee must apply to the liquidation commission as soon as possible. Indeed, after the exclusion of the organization from the Unified State Register of Legal Entities, it will no longer be possible to receive this payment.

In case of liquidation of the organization or reduction of its number or staff, the employer is obliged to notify employees in writing of the upcoming dismissal at least 2 months in advance and Part 2 Art. 180 of the Labor Code of the Russian Federation. At the same time, with the consent of the employee, the employment contract with him can be terminated before the expiration of the notice of dismissal with the payment of additional compensation, in addition to the severance pay and average earnings retained by the employee for the period of employment.

The amount of additional compensation is determined based on the average monthly salary of the employee, in proportion to the time remaining before the expiration of the warning period. Part 3 Art. 180 of the Labor Code of the Russian Federation. For the organization, the payment of such additional compensation is not entirely beneficial, because the employee will receive it not for work, but for agreeing to early dismissal.

Compensation for top managers

The Labor Code provides for special compensation upon dismissal and Art. 181, paragraph 2 of Art. 278, art. 279 of the Labor Code of the Russian Federation:

• in connection with the change of the owner of the property of the organization - for its head, his deputies and the chief accountant.

Change of ownership of the organization's property - these are, in particular:

• privatization of state or municipal property a Art. 1 of the Law of December 21, 2001 No. 178-FZ;
• transfer to state ownership of property owned by an organization paragraph 2 of Art. 235 of the Civil Code of the Russian Federation;
• sale of the enterprise as a property complex articles 559-566 of the Civil Code of the Russian Federation.

There is no change in the ownership of the property of the organization when changing the composition of participants in an LLC or JSC paragraph 1 of Art. 66, paragraph 3 of Art. 213 of the Civil Code of the Russian Federation; paragraph 32 of the Resolution of the Plenum of the Supreme Court of March 17, 2004 No. 2;

• without explaining the reasons - for the head of the organization in the absence of guilty actions on his part.

Compensation to top managers must be paid on the day of dismissal in the amount of at least three monthly earnings in Art. 181, paragraph 2 of Art. 278, art. 279 of the Labor Code of the Russian Federation. Severance pay and average monthly earnings for the period of employment in these cases are not paid to top managers.

Other payments upon dismissal

An employment or collective agreement may provide for payments to a dismissed employee on other grounds, as well as increased payments upon dismissal in the cases established by the Labor Code of the Russian Federation x articles 178, , 279 of the Labor Code of the Russian Federation.

Calculation of payments upon dismissal

The settlement period for all these payments, including for the average earnings retained for the second and subsequent months of the employment period, is the same. This is 12 calendar months before dismissal. Moreover, if you dismiss an employee on the last day of the month (that is, this is the last day of work for the employee), then this month is included in the billing period. If the dismissal is made on any other day of the month, then the billing period is 12 calendar months before the month in which the employee was dismissed Art. 139 of the Labor Code of the Russian Federation; clause 4 of the Regulations, approved. Decree of the Government of December 24, 2007 No. 922 (hereinafter referred to as the Regulation).

The calculation of payments upon dismissal is not affected in any way by the remuneration system used in the organization: salary, piecework, based on hourly, daily or monthly tariff rates.

Under the usual accounting of working time, working days are payable for the months after the dismissal on a five-day or six-day working week, depending on the operating mode of the organization, falling on the paid period, that is, for a specific month after the dismissal clause 9 of the Regulations. At the same time, the severance pay paid on the day of dismissal must be calculated for the working days falling on the first month after the day of dismissal.

To calculate the severance pay (earnings for the period of employment), the average monthly earnings in this case can be calculated using the formula e

According to Russian law, the employer is obliged to pay various monetary compensations to the employee upon dismissal.

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They are subject to calculation in accordance with the requirements established in the Labor Code of the Russian Federation. Their size depends on many factors.

What do you need to know?

Dismissal occurs in several stages, the last of which is the receipt by the employee of a work book, as well as monetary compensation.

An employee can mainly apply for:

• wages for the days worked after the last payment;
• compensation payable, if any.

Also, if the local act of the company indicated the presence of the so-called “thirteenth salary”, then it must also be provided to the employee.

The legislative framework

In 2019, the availability of compensation for unpaid leave after the dismissal of an employee was established.

In addition to this compensation, the employee, depending on the situation, may be provided with:

• the amount specified as ;
• salary for days worked at;
• compensation in case of dismissal due to ill health.

In some cases, the employee must be paid. For example, if the dismissal was due to layoffs.

1. To do this, it is worth counting the number of months that have been worked out since the end of the last vacation.
2. The resulting number is multiplied by a factor of 2.33 and rounded up to a whole number.

It is worth clarifying that such a formula is only valid for those organizations that provide employees with vacations of 28 days. Others need to seek help from the labor inspectorate.

If the employer made a settlement with the employee on time, then instead of the amount of payments, the boss is obliged to provide compensation.

To calculate it, you need to know the refinancing rate from the Central Bank (C), as well as the amount of debt (S) and the number of days that have passed since the end of the day of dismissal (D).

After clarifying all the circumstances, it is enough to substitute the values ​​​​into the formula: "C / 100% × 1/300 × S × D".

Is it subject to income tax?

For working employees, income and compensation for unused vacations, as well as severance pay, the amount of which exceeds the established ones by several times, is taxed. Those who retire are exempt from taxes.

Taxation does not provide for personal income tax deductions from income that relate to payments to employees in the event of their dismissal.

The same applies to payments for unused vacations, as well as severance pay. But if the latter was not transferred and was included in the company's income, then the employer is obliged to pay NNP.

Differences from severance pay

As already mentioned, severance pay does not apply to compensation due to the fact that it is not related to the duration of the employment relationship.

In fact, such benefits are called cash allowances, since they are intended to temporarily replace wages for work or act as a supplement (if there is a basic income).

A two-week severance pay is available to employees who leave due to:

• conscription for military service;
• refusal to transfer to another position;
• refusal to move with the employer;
• unwillingness to continue working due to changed working conditions.

The Constitution of the Russian Federation guarantees every worker the right to leave, during which the employee retains his position and workplace. In addition, rest days are paid by the employer. And compensation can be issued for unused vacation without dismissal. It is calculated based on the average salary of an employee for the past year.

What is a vacation?

After 6 months of continuous work in one place, the employee has the right to leave. After 11 months, the employer must provide the employee with paid rest. Subsequently, the employees of the team go on vacation in accordance with the schedule approved by the organization no later than 2 weeks before the new year.

This article will discuss the vacation pay calculator.

Standard option

Labor legislation guarantees a standard vacation of 28 days. Representatives of some professions are entitled to longer rest, for example, teachers may not go to work for 45 or even 56 days. In addition, employees working under special conditions receive additional leave.

A person has the opportunity to take these days as a whole (4 weeks at once) or divide them into parts, at least 2 weeks each.

According to the legislation of Russia, an employee cannot be granted leave for 2 years in a row. Including without annual rest, minor citizens, that is, under 18 years of age, and citizens engaged in hazardous work have no right to work. However, the person himself can work as much as he likes, as long as the endurance of his body allows it.

Then he is entitled to compensation for unused vacation without dismissal.

How is unused vacation formed?

In the event that an employee cannot fully use the rest planned according to the schedule due to life circumstances. Then the transfer or extension of these days is allowed.

Reasons for extending or postponing vacation:

• Illness of an employee during rest. This circumstance must be documented by means of a sick leave, which means that an official appeal to the medical center will be required. institution.
• If the vacation time coincided with the performance by the employee of any state duties, for the performance of which, according to the law, the employer is obliged to release him from work.
• In other cases provided by law.

Employee Rights

The term for postponing or extending rest in the cases listed above is determined by the head of the organization after prior agreement with the employee.

If the notification of the employee about this happened later than the due date, or if the vacation pay was transferred out of time, the employee has the right to demand that the rest be postponed to some other time. And the management must satisfy the legitimate demand of the employee.

If the absence of a person can adversely affect the production process of the organization, the Labor Code of the Russian Federation allows you to transfer the vacation to the next year. The employee must give his consent to this, and these days must be used no later than the next year.

According to production needs, having previously obtained the consent of the employee, the management can recall him from vacation. An employee can use the unused part of the annual vacation later in the current year or transfer it to the next year, and it will be added to future vacation.

The Labor Code of the Russian Federation prohibits managers from not providing their employees with the required vacation days. In practice, parts that are not taken off are forgotten and freeze.

Labor Code on leave, which was not used in 2016-2017.

For some time now, rumors have been constantly circulating that unused vacations will no longer be compensated, and days that were not used will simply be burned. Is this true?

There was a period when it was allowed to replace vacation with monetary compensation at any time. But after Russia joined the ILO convention, the maximum period without rest became 2 years. When the convention was put into effect, some journalists made an inaccuracy that vacation days that were not used would burn out in 2017. However, the law does not provide for this. As before, compensation for unused vacation without dismissal is issued.

Cash compensation upon dismissal for vacation that was not used

Financial compensation for the inconvenience and deprivation caused, this is what is meant by compensation for rest that was not used.

There are explanations in Russian legislation.

Art. 126 and 127 of the Labor Code of the Russian Federation allow the replacement of the unused right to rest for monetary compensation, but with some restrictions.

Most often, the question of compensation for vacation that was not used arises when an employee is dismissed. According to the labor legislation of the Russian Federation, in the event of a termination of the employment contract, the employee must be paid compensation for all unused rest days.

Leave instead of compensation

Given the desire of the dismissed employee, at his request, he will be granted leave instead of monetary compensation, followed by dismissal. The day of dismissal will coincide with the last day of rest. This option is allowed in the event that the employment contract with the employee is terminated not due to his guilty actions.

In material terms, the dismissed person does not win or lose anything, since the calculation of the required vacation pay and compensation for non-vacation days is the same. The employee only receives a legal reason to be absent from the workplace and a delayed entry in the work book about dismissal.

Cash compensation for unrealized rest days without dismissal is possible, but with some restrictions.

Compensation without dismissal for vacation that was not used

The monetary compensation of unspent days is devoted to Art. 126 of the Labor Code of Russia. And it says the following: annual paid rest can be replaced at the request of the employee, submitted in writing, but only that part of the annual leave that exceeds the prescribed 28 days. When several holidays are added together or postponed, the part of each exceeding 28 days, or any number of days from this part, is compensated. Is it possible to work without vacation? Yes, but not more than two years.

The foregoing allows us to draw certain conclusions:

• Only those days of rest that go beyond the standard vacation of 28 days are subject to compensation. That is, if the employee has 28 days, then there can be no talk of any compensation. The employee must take a walk. And they can only compensate for unused days upon dismissal.
• When summing up several vacations, but if each of them is also 28 days long or this is part of the prescribed 28 days, it is not supposed to compensate for unspent days.
• Holidays longer than 28 days may be partially reimbursed in cash. For example, a teacher has 45 days of rest, so he must rest for the prescribed days (28 days), and the remaining 17 (the difference between the standard and pedagogical types) can be paid for in cash if the employee wishes. It is also possible to compensate for part of these 17 days.
• Compensation payments for vacation days over 28 days that were not used are made only with the consent of the employee and at his request.

Who is not entitled to compensation?

• pregnant women;
• minors;
• working in working conditions that are unfavorable.

How is compensation for unused vacation without dismissal calculated?

A very important aspect in the issue under consideration of compensation for non-vacation days, affecting the material side of the relationship between the employer and the employee, is the issue of calculation. In order to correctly calculate compensation for non-vacation days and for days exceeding the standard rest, or upon dismissal, you should find out the average salary of an employee for one day. The calculation is made on the basis of the employee's income received in the last 12 months. Detailed rules for calculating the average salary are reflected in the regulation No. No. 922. This is a kind of vacation pay calculator.

To determine the average daily earnings of an employee, it is necessary to divide his annual income by 12, and divide the figure that will be received by 29.3. And then it turns out that the average daily earnings will be: D / 12 / 29.3. In this formula, D is the employee's earnings for the year, 12 is the number of months in a year, 29.3 is a value that represents the average number of days in a month. If an employee works for an incomplete month, for example, if he was on sick leave, a clarifying formula is used to calculate the average daily earnings: D / (29.3 * Mn + Mn), where Mn is the number of months fully worked by the employee, and Mn is the number of days in incomplete months.

For example, if an employee worked for a full 10 months, and in the remaining 2 he was sick for 2 weeks. Then his average daily earnings, taking into account the number of days of unused vacation, will be: 240,000 / (29.3 * 10 + 30) \u003d 743.03 rubles.

After the average daily earnings have been determined, it will only be necessary to multiply the resulting amount by the number of days of vacation that was not used, and as a result, get the amount of compensation that must be paid to the employee for unused days.

How to use the sample and write an application for compensation for vacation that was not used?

Compensation payments, as mentioned above, are made only at the request of the employee. Is there a special form for writing such a document?

A universal form has not been developed for writing paper for compensation. It is legally allowed to write an application for the payment of monetary compensation for unused labor leave in any form addressed to the head of the organization.

Approximately the form of writing is as follows: in the upper right corner the name of the organization in which the citizen works, the surname, name, patronymic of the head to whom the employee's application is addressed are indicated. Below, the employee indicates his data: position, full name, personnel number, division. Then a little lower and in the center of the sheet is written the word: “Statement”. And then, from a new paragraph, the employee sets out his request for compensation for vacation that was not used.

The text must also contain data:

• the period or year of work when the leave was granted;
• additional or main view;
• the number of unused rest days for which the employee would like to be compensated.

The application is submitted to the secretariat of the head with a mandatory mark of acceptance of the document.

Order to pay compensation for unused vacation without dismissal

The head of the enterprise must issue an order for material payment of compensation, since orders are not regulated, it is issued in an arbitrary form.

However, it must contain the following:

• position, full details of the employee;
• the reason for the accrual;
• boss approval;
• the amount of accrual with the payment period.

The document must be signed without fail by the head of the organization and the person to whom the payments are assigned. In the absence of one of the signatures, the order is considered invalid.

Deadlines for payment of compensation without dismissal for vacation that was not used

Each enterprise has regulated days of advance payment and wages. As a rule, payments of material compensation for the period of vacation, while maintaining the place of work, are made on the day of salary at the enterprise.

About taxes

How are taxes paid on compensation for unused vacation?

The tax base when paying compensation is calculated taking into account the days of unused rest. The full number of days (at least 28) will be if the employee has worked for 11 months. In other cases, these days are calculated based on the number of months worked.

The tax base consists of a personal income tax, which is 13%, as well as the following mandatory contributions:

• in the FIU.
• To the Social Security Fund.
• Contribution to the CHI Fund.
• In the territorial funds of compulsory medical insurance.

Deductions and deductions are made when calculating compensation for unused vacation for all specified items. Contributions for compulsory social insurance against accidents at work are not charged.

Compensation payments are ways of social support for citizens who perform a socially useful function and find themselves in a difficult situation.

Funds for assistance to citizens of the Russian Federation are allocated both from the budgets of various levels, and from the payroll funds of enterprises. It depends on the type of compensation stipulated by legislative acts. Conventionally, they are divided into two large groups:

• compensation under labor law;
• social payments.

Both needy citizens and persons exposed to harmful factors, forced to move, and so on can apply for compensation payments.

General characteristics of compensation

This type of assistance differs from other types of financial state support for citizens in that it depends on the general situation in which the person finds himself. Its purpose is to support people whose work is useful to society and to some extent irreplaceable.

This type of payment is characterized by the following factors:

• personalization, that is, it is assigned to a certain citizen legally;
• funding sources depend on the type of compensation and are budgetary or private;
• the fact of appointment does not depend on the financial situation of citizens (there are exceptions);
• related to the circumstances in which the recipient fell;
• defined by federal laws and apply to the entire territory of the Russian Federation.

Important! Failure to pay compensation without good reason is punishable by law.

Social Security Compensation

Citizens of certain categories are entitled to social compensation. It is provided in accordance with applicable law. This payment is designed to alleviate the negative life situations that citizens find themselves in.

In addition, material support is provided to those who have received harm or are forced to provide support to the detriment of their work activities to relatives who are unable to take care of themselves.

Attention! Legislative and analytical work to identify socially vulnerable citizens is ongoing. That is, the categories of citizens indicated below can be added by new ones.

Payments to women and persons receiving education

A small allowance of 50 rubles is due to people in certain life situations. Their list is established by Decree of the President of the Russian Federation No. 1110 of 05/30/1994.

In particular, it covers:

1. Working mothers (other relatives) who take care of babies until they reach 3 years of age.
2. Students and graduate students who are granted academic leave for health reasons.
3. Spouses of military personnel of the Ministry of Emergency Situations and the Ministry of Internal Affairs, living with their husbands in remote regions, where they do not have the opportunity to officially find a job.

Important! In the latter case, compensation gives the right to include the period of its receipt in the pension record.

How to get paid

To apply for reimbursement, please contact:

1. At the place of employment, providing a child's birth certificate. Payments are made at the expense of the enterprise.
2. to the school administration. An order for academic leave should be provided, which indicates its reason.
3. to the social welfare authorities. You must have the following documents with you:

• • marriage certificate;
  • a certificate of the fact of residence with her husband - a military man (from the personnel service);
  • work book (if available).

Attention! The legislative act, on the basis of which the said compensation payments are calculated, is the government decree of November 30, 1994 No. 1206.

Compensation for mothers in case of liquidation of enterprises

Women raising children have state support if the employer terminated the contract with them on their own initiative in connection with the liquidation of the enterprise.

In particular, this category of citizens includes women:

• caring for a child up to 3 years of age;
• having the status of unemployed without payment of benefits;
• who were on parental leave at the time of dismissal.

The amount of the payment is 50 rubles.

Important! If the father gets into the described situation, he also has the right to compensation accruals.

Social benefits for the care of the disabled

If a citizen does not work due to the fact that he is caring for disabled persons, he can apply for compensation payments.

In particular, this applies to cases of care:

• for elderly citizens who have crossed the 80-year threshold;
• disabled people of the 1st group;
• other elderly pensioners according to the testimony of health authorities.

In accordance with Decree of the Government of the Russian Federation No. 1455 dated December 26, 2006, a citizen is charged 1,200 rubles. The Pension Fund is responsible for the appointment and transfer.

Important! Compensation payments for the care of the disabled are not limited to:

• family ties between people;
• the fact of residence at one address;
• the number of disabled people per carer.

Parents caring for disabled children are entitled to an allowance in the amount of 5,500 rubles for each.

Compensation for victims of environmental disasters

Citizens who fell ill under the influence of certain natural disasters receive payments from the budget.

The list of disasters includes:

• the disaster that occurred in 1957 at the Mayak production association;
• test work at the Semipalatinsk nuclear test site.

Attention! To receive this type of compensation, it is necessary to document the fact of the impact of the disaster on health.

Payments to migrants

The state also helps people who are forced to leave their homes to cope with the hardships of resettlement.

• participants in the resettlement program.

The first group is compensated for the loss of property. Low-income families can count on a refund of money spent on tickets.

The second group of migrants receives money spent on moving and carrying luggage. In addition, they are provided with tax preferences when drawing up documents for property in a new place of residence.

Important! All payments are made from the federal budget and are strictly controlled. Only citizens with the status of a resettled person can apply for them.

Veteran support

Veterans of various categories are also eligible for compensation payments.

Their list is varied. Specific payments depend on the category to which the honored citizen belongs. They are described by the Federal Law "On Veterans" dated January 12, 1995 No. 5-FZ.

For example, some citizens are compensated for the following costs:

• to pay utility bills (50%);
• to organize the funeral of a veteran (relatives).

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Important! Most compensation accruals to veterans are regulated by regional laws and are paid from the budgets of the respective levels.

Compensation based on the Labor Code of the Russian Federation

When fulfilling the tasks of the management under certain conditions, the employee receives one-time compensation accruals. They are listed in article 165 of the Labor Code of the Russian Federation.

Additional money is due to the worker in the event of:

• business trips;
• granting annual paid leave;
• moving to another area to work at the same enterprise;
• combining education with work;

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Important! Most payments are made from the wage fund. But there are exceptions.

Compensatory payments

This is another type of accrual to workers, due to the provisions of the Labor Code. The money is paid regularly to citizens who face health-damaging factors while working.

These include:

• (Art. 146, 147 of the Labor Code);
• participation in production activities taking place in regions with special climatic conditions (Article 146 of the Labor Code);
• access to state secrets;
• combination of positions;
• work in night shifts, overtime;
• work in conditions other than normal.

Important! Compensatory payments are of a regular nature and are made until the change in working conditions.

Other types of compensation accruals

Regional authorities are free to support their citizens in those areas of life that seem important to them. In particular, some regions establish separate payments for citizens related to compensation.

Among them you can specify:

• for the purchase of school uniforms for large (low-income) families;
• for the purchase of food due to inflation;
• to support a child brought up by a guardian (custodian) or in a foster family;
• for the purchase of medicines (for certain categories of citizens);
• other.

Important! Each payment is carried out within the framework of the current legislation. The regulations describe the procedure for accruals and the categories of citizens (situations) that fall under their action.

Where to go to get

Due to the multiplicity of types of compensation, various bodies are involved in their appointment. All types of payments enshrined in the Labor Code are required to be made by employers.

Social guarantees can provide:

• bodies of social protection of the population;
• Pension Fund;
• local administrations
• other.

Attention! Compensation payments are not subject to income tax. They are not included in the total salary.

Many compensation and social payments have been indexed since February 1, 2018 by 1.025%.

June 7, 2019 16:50 website

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