The Labor Code of the Russian Federation, namely, states that each member of the team has the right to annual leave.

In doing so, he has a choice:

• use rest time as intended;
• to refuse leave in favor of receiving monetary compensation.

Compensation and vacation pay are calculated in a specific manner, which is regulated by article 139 of the Labor Code. This takes into account the average salary and hours worked.

Thus, compensation for unused leave when leaving is a cash payment that the employee receives in the same amount as if he received it when using the leave. It is legislated that a member of the team has the right to receive benefits in full.

However, if the employee leaves at will, there will be no other compensation and incentive payments for him.

law Russian Federation there are 2 options for receiving compensation for rest in case of care:

1. if the employee did not use the rest at all;
2. if he did not finish some part of the vacation in the current or previous years.

It's important to know. The employer, when calculating, is obliged to issue all compensation that is due to the employee, regardless of the statute of limitations for this debt.

However, if the employee has already used the entire vacation and received vacation pay, but has not completed the year to the end (or at least 11 working months of the year), the excess amount of these payments will be deducted from the calculation. The employer has all legal grounds for this.

Worth considering. It is not uncommon for vacation compensation, which is paid upon dismissal, to be confused with compensation for the balance of compensation. However, these are not identical concepts. In the latter case, it is necessary to compensate vacation days that exceed the mandatory 28 days. The remaining cases are compensation for the main period of vacation days.

Such a replacement is not acceptable for certain types of workers:

• pregnant women;
• minors;
• workers in hazardous or unhealthy occupations.

Features of vacation pay upon dismissal of one's own free will

When making such payments, it is worth considering:

How are they paid?

Vacation compensation is formed on the basis of the average daily salary during the current calendar year.

Example of an employee statement

If an employee decides to leave of his own free will, he must write a statement. It is in any form. The document must indicate your data, position and reason for leaving.

In this case, it is not necessary to prescribe a claim for compensation for unspent vacation. These default payments are required by law. However, this wording is necessary if the employee wants to take advantage of the leave before dismissal.

The resignation letter has the following structure:

• Hat;
• title;
• the main body of the text;
• date, employee's signature.

Below is an example of the wording of this document.

An example of a letter of resignation

The dismissal order must be issued in the T-8 form. It indicates the data of the employee, the reason for leaving, the date of dismissal, the signature of the employer and the seal of the company.

Below is an example document.

So, calculating compensation for unused vacation is a multi-stage process that requires knowledge and experience from an accountant.

Useful video

Compensation for unused vacation upon dismissal - more details in the video below:

In order to correctly carry out the calculation, you must strictly follow all the rules established by Russian law. It is important to remember that any deviation from the established norms leads to fines.

Question about compensation for unused vacation upon dismissal It happens all the time: as often as people quit. Earlier, we already considered the issue of, in this article we deal in detail with issues related to vacation compensation, but already upon dismissal.
Recall that annual paid leave can be replaced by monetary compensation only if its duration exceeds 28 calendar days. It is not allowed to replace paid leave with money for employees employed in hazardous and hazardous industries, pregnant women and minors.
However, these rules cease to work in the event of the dismissal of an employee, which is clearly stated in Article 126 of the Labor Code of the Russian Federation, i.e. all employees, regardless of the reason for dismissal, should receive compensation for unused vacation. Moreover, if an employee is fired under the article, it still means that the employee must receive compensation for unused vacation.

Moreover, the Labor Code of the Russian Federation and other regulatory documents speak in more detail about the features leave compensation upon dismissal of employees:
1. Compensation pays for all holidays that were not used.
2. Unused vacations at the request of the employee are provided with subsequent dismissal. The last day of dismissal will be considered the last day of vacation. Therefore, if there are a lot of vacation days, then the date of dismissal will be shifted. This must be taken into account by workers who are expected in a new place. That is, you can write an application for a vacation with subsequent dismissal, and then the last working day will be the last day of vacation, or you can choose compensation, while the last working day will be the day of dismissal. The amount of payment (compensation) will be exactly the same.
It is important to know that an employee can withdraw his application for dismissal (when granting leave with dismissal) before the start of the vacation, but only if another employee was not invited to take his place in the transfer order.
3. If the employee is issued, then leave with subsequent dismissal can be provided even if the end of the leave goes beyond the deadline employment contract.
4. If the employee leaves after 11 months of continuous work (no vacations were granted), then compensation is provided in full (in full). Usually it is 28 calendar days. Also, the employee can count on compensation in full if the employees have worked from 5.5 to 11 months in cases of liquidation of the enterprise, entry into military service, unfitness for work. In other cases, employees receive compensation proportional to the hours worked according to the following rule: if the hours worked are less than half a month, then this time is discarded, if the hours worked are more than half a month, then this time is rounded up to a month.
5. Compensation for unused vacation must be paid on the day of dismissal, and if the employee goes on vacation with subsequent dismissal, then the calculation is carried out on the last working day, i.e. the employee goes on vacation already with full calculation and labor on hand. For the delay wages the employee can count on compensation in the amount of 1/300 of the refinancing rate.
6. If an employee was on vacation for more days than vacation pay is due, then vacation pay for unworked days is deducted from the employee's salary.

Calculation of compensation for unused vacation:
To calculate compensation, you must use the formula: the average monthly salary is divided by 29.4 (this is the average number of days in a month, the number 29.3 is indicated in old sources - it is incorrect!) Multiplied by the required number of vacation days (usually 28 days per year ), and then multiplied by the number of months worked (according to the rule above) and divided by 12.
For example, when average salary 20 thousand rubles and the number of months worked equal to 8, the calculation will be carried out as follows:
20,000 / 29.4 x 28 x 8 / 12 = 12698.41 rubles

For ease of calculation for 28 calendar days of vacation, the calculation is carried out according to a simplified formula:
multiply earnings by the number of months without vacation and multiply by the number 0.079365 (coefficient for calculating vacation pay). For example, for the same 8 months and with earnings of 20,000 per month, it will turn out: 20,000 rubles. x 8 months x 0.079365 = 12698.4 rubles.

What is taken into account when calculating compensation for unused leave upon dismissal:
1. employee's salary;
2. additional payments for work at night, under harmful and dangerous conditions, etc.;
3. allowances for class, academic degree.

What is excluded when calculating compensation for unused vacation upon dismissal:
1. breaks for feeding the baby;
2. breaks for temporary disability and childbirth or for pregnancy and childbirth;
3. weekends for the care of the disabled;
4. the employee did not work due to the fault of the employer or due to a strike;
5. in other cases, when the employee was released from work for good reasons;
6. payments of a social nature, such as food, travel, etc.

Conclusions:
- on the compensation for unused vacation all employees can count, regardless of the reason for dismissal;
- for every 11 months of work, 28 calendar days of vacation are due, for the rest of the period, vacation days are considered in proportion to the months worked;
- settlement with the employee must be carried out on the last day of being at the workplace (day of dismissal);
- if the employee rested on vacation, then in the final calculation, excess vacation pay is withheld from the salary.

Part of the annual paid leave, exceeding 28 calendar days, at the written request of the employee may be replaced by monetary compensation. The employee may at any time apply to the employer with such a statement. The need to pay compensation for unused vacation may also arise upon dismissal of an employee. Features of payment of compensation in both cases are explained by Boris Chizhov, Deputy Head of the Department of the Administration of Rostrud.

So, compensation for unused vacation can be paid in two cases: during the period of work and upon dismissal. Let's consider both situations.

Payment of compensation during the period of work

When applied in practice, Art. 126 of the Labor Code of the Russian Federation, attention should be paid to two circumstances.

First. The initiative to replace with monetary compensation that part of the vacation that exceeds 28 calendar days belongs exclusively to the employee. Without a written application from the employee, the employer has no right to consider this issue unilaterally.

Second. The employer, in turn, considering such a statement of the employee, may agree with him and pay monetary compensation, or maybe - due to working conditions or for other reasons - with the employee's request to disagree and give him the entire vacation.

At the same time, it is not allowed to replace the annual basic paid leave and annual additional paid leaves for pregnant women and employees under the age of 18, as well as the annual additional paid leave for employees employed in jobs with harmful and (or) dangerous working conditions, for work in appropriate conditions (with the exception of the payment of monetary compensation for unused vacation upon dismissal). Such a replacement of vacation with money is not allowed, even if employees really ask the employer about it.

The amount of compensation for unused vacation is determined according to the same rules that apply when calculating the average earnings for vacation time.

In accordance with Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days).

example 1

local normative act(LNA) of the organization found that employees with long work experience receive additional paid leave. On the basis of this LNA, an employee with a salary of 18,500 rubles is given additional leave for work experience - three calendar days. In August 2013, the employee is granted annual leave. The employee filed a written application with a request to replace additional leave exceeding 28 calendar days with monetary compensation. The employer granted this request.

Since the employee has worked the billing period completely, the average daily earnings will be equal to:

(18,500 rubles x 12 months) : (12 months x x 29.4 k. days) = 629.3 rubles / k. days

The average salary saved for the period of vacation will be:

629.3 rub./k. days x 28 days = = 17620.4 rubles.

Compensation for unused days of additional leave in this case will be equal to:

RUB 629.3 x 3 days = 1887.9 rubles.

Termination compensation

The issue of paying compensation to an employee for unused vacation upon his dismissal is regulated by Art. 127 of the Labor Code of the Russian Federation.

Considering that leave must be granted annually, employees exercise their right to leave by taking leave in kind. And since it is usually impossible to provide a leave in kind to a dismissed employee, compensation is paid.

According to Art. 114 of the Labor Code of the Russian Federation, annual paid holidays are provided to all employees, therefore the provision of Art. 127 of the Labor Code of the Russian Federation applies to seasonal, temporary workers, as well as to those who work part-time.

Upon dismissal, the employee is paid monetary compensation for all unused vacations. All amounts due to the employee, including compensation for unused vacation, the employer is obliged to pay to the employee on the day of his dismissal.

Leave to be replaced by monetary compensation upon dismissal is calculated on the basis that full leave is due to an employee who has worked a full year. If the working year is not fully worked out, vacation days for which compensation must be paid are calculated in proportion to the months worked. At the same time, surpluses that make up less than half a month are excluded from the calculation, and surpluses that make up at least half a month are rounded up to a full month (see "Rules on Regular and Additional Leaves" approved by the NCT of the USSR on 30.04.30 with subsequent changes and additions) .

When an employee is dismissed before the end of the working year for which he has already received annual paid leave, the employer may deduct from his salary for unworked vacation days to pay off his debt to the employer.

At the written request of the employee, unused vacations may be granted to him with subsequent dismissal (with the exception of cases of dismissal for guilty actions).

In the event of dismissal due to the expiration of the term of the employment contract, leave with subsequent dismissal may also be granted when the time of leave completely or partially goes beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation.

When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his application for dismissal only before the day the vacation begins and if another employee is not invited to his place in the order of transfer.

In all cases of granting leave with subsequent dismissal, the last day of leave is considered the day of dismissal. To enter another job, which will be the main one for the employee, and not a part-time job, the employee can only after the end of the vacation.

At the same time, the issuance of all amounts due to the employee from the employer, as well as work book with an entry on dismissal made in it, it is made before the employee goes on vacation (see Definition of the Constitutional Court of the Russian Federation dated January 25, 2007 No. 131-O-O).

In practice, it happens that when an employee is dismissed by the personnel service, there are days of unused vacations in previous years. Sometimes accountants find it difficult to decide how to calculate compensation for vacations that were several years ago, when both working conditions and pay were significantly different from today's rules. And then the accountants say that the days of the old holidays "burned out." But this fundamentally contradicts part 1 of Art. 127 of the Labor Code of the Russian Federation, where it is unequivocally established that "upon dismissal, an employee is paid monetary compensation for all unused vacations."

With regard to average daily earnings to determine the amount of compensation, there is no need for an accountant to raise statements for previous years to determine payments that are taken into account in calculating average earnings. To calculate, it is enough to sum up the payments for the last 12 calendar months before dismissal and divide them by 12 and by 29.4.

example 2

When an employee was dismissed in July 2013, it turned out that in 2006 he had two calendar days of vacation (salary - 5,000 rubles), in 2008 - four (salary - 5,800 rubles), in 2010 - three (salary - 9,000 rubles), and for the working year 2012-2013 - 28 calendar days (salary from 2011 - 12,000 rubles). It is required to determine the amount of compensation for unused vacations.

If the employee did not have other payments that should be taken into account when calculating the average earnings, the average daily earnings will be equal to:

(12,000 rubles x 12 months): (12 months x x 29.4 k. days) = 408.16 rubles / k. days

The amount of compensation for unused vacation will be determined as follows:

RUB 408.16/k. days x (2 k. days + + 4 k. days + 3 k. days + 28 k. days) =

= 15101.92 rubles.

As can be seen from the above example, we did not need information about the salary for the time that was not included in the billing period.

Article 74 of the Labor Code of the Russian Federation contains an unconditional requirement: the employer is obliged to annually provide its employees with the opportunity to go on regular vacation. But sometimes the departure of an employee on vacation can adversely affect the course of the organization. In such cases, the Labor Code allows the transfer of leave to the next working year, but not more than within two years. Many employers misinterpret this requirement and believe that an employee who has not used the right to leave for two years cannot claim compensation for him upon dismissal. In our article, we will explain why this interpretation is erroneous. In addition, we will tell you how to calculate and accrue the amount of compensation for unused vacation.

Right to compensation
Cash payment for unused vacation refers to compensation payments related to the dismissal of an employee. They also include severance pay* and all types of other monetary compensations paid to dismissed (leaving) employees in accordance with the Labor Code of the Russian Federation.
It should be noted that in accordance with Art. 75 of the Labor Code of the Russian Federation, payment of monetary compensation in return for vacation during the period of work is not allowed. Therefore, employers are required to pay monetary compensation for all unused vacations to laid-off employees. That is, if an employee has never gone on vacation due to him during the last three years of work, then upon dismissal he must be paid compensation for all three years. However, employers often do not pay all compensation. And that's why.
First, the Labor Code prohibits not granting annual leave for two consecutive years. Therefore, some employers believe that the employee loses the right to unused vacation for two consecutive years and, together with it, the right to compensation.
Secondly, in accordance with Art. 216 of the Labor Code cannot make a decision on the recovery of compensation in favor of the employee for more than three holidays. Therefore, even if the employee goes to court, the employer compensates him for unused vacation only for three years.
Thirdly, some employers still continue to apply the norms of paragraph 27 of the Rules on Regular and Additional Leaves, approved by the USSR NKT on 04/30/30. This paragraph states that the employee's refusal to use leave within the period established for him without the consent of the employer and the trade union committee does not entitle the employee to compensation or summation of leave.
But, according to Article 75 of the Labor Code, compensation must be paid for all the time when the employee did not use vacation. At the same time, in addition to the prohibition not to grant annual leave for more than two years in a row, the Code does not say anything about the fact that the employee loses the right to leave or to receive compensation for unused leave. Moreover, the labor legislation does not establish a statute of limitations on the request for leave.
Also, employers should remember that Russia is the successor of the USSR. And the USSR ratified the Convention International Organization Labor of 24.06.36 No. 52 "On annual paid holidays". And in accordance with Article 4, any agreement that excludes the right to annual paid leave is considered invalid. This means that clause 27 of the Rules on regular and additional holidays is contrary to the Convention and should not be applied.
Thus, the employee does not lose the right to leave, even if he did not use it. Therefore, upon dismissal, he must receive compensation for all unused vacations.

Calculation procedure
Cash compensation for unused vacation is paid in the amount of average earnings in proportion to the duration of the vacation. For vacations of 24 working days, monetary compensation is set in the amount of 2-day average earnings for each month of work. With a vacation of 30 working days - in the amount of 2.5-day average earnings for each month of work. If the leave is set at 36 and 48 working days, compensation is set respectively in the amount of 3- and 4-day average earnings for each month of work. At the same time, surpluses in the amount of less than half a month are excluded from the calculation, and more than half are rounded up to the nearest whole month.
The average daily wage for payment of compensation for unused vacation is calculated in the manner established in clause 5 of the Procedure for calculating average earnings in 1999, approved by Decree of the Ministry of Labor of Russia dated January 22, 1999 No. 2 (hereinafter referred to as the Procedure) **.
Average daily earnings are calculated differently for cases where:
1) the billing period has been worked out completely;
2) each of the months of the billing period has not been fully worked out;
3) in the billing period, one or several months have not been fully worked out.
In the first case, you need to divide the amount of wages accrued in the billing period by the number of months of the billing period and by 25.25 (average monthly number of working days) - when paying vacations set in working days or by 29.60 (average monthly number of calendar days) - when vacation pay in calendar days.
In the second and third cases, the amount of wages must be divided by the number of worked working or calendar days, depending on which days leave is set.
In all cases, a five-day working week must be converted into a six-day one: 1 day \u003d 1.2 days; 2 days = 2.4 days; 3 days = 3.6 days; 4 days = 4.8 days; 5 days = 6.0 days.
To determine the total amount of average earnings, you need to multiply the average daily earnings by the duration of the vacation. The settlement period for calculating average earnings is the last three calendar months. But the organization (in agreement with the trade union committee) can set a billing period of 12 months (from the 1st to the 1st).
Example.
The employee quits own will since May 23, 2000 (May 23 - the last day of work). His salary was 3,000 rubles, and let's say that it has remained unchanged for the last three years.
The employee did not go on vacation from January 1, 1997 to May 23, 2000. The organization has set the duration of vacation - 24 days. That is, for each month worked, the employee is provided with two days of vacation. Surpluses of less than half a month are excluded from the calculation, and surpluses of more than half are rounded up to the nearest whole month.
From January 1, 1997 to January 1, 1999, the employee worked 36 whole months. In 2000, he worked 4 months 23 days, and taking into account rounding - 5 months. Thus, the employee has 82 days of unused vacation: (36 months + 5 months) x 2 = 82 days. The number of days of unused vacation can be calculated in another way.
To do this, you first need to determine the total number of vacation days from January 1, 1997 to January 1, 1999: 24 days. + 24 days + 24 days = 72 days Then - the duration of the vacation for the months worked in 2000: 24 days: 12 months. x 5 months = 10 days The total number of days of unused vacation will be: 72 + 10 = 82 days.
The settlement period for calculating average earnings is three calendar months preceding the dismissal: February, March, April. The worker worked them out completely. Calculate the amount of compensation for unused vacation. The average daily earnings will be: (3,000 rubles + 3,000 rubles + 3,000 rubles): 3: 25.25 \u003d 118.81 rubles.
Thus, the employee is entitled to compensation for unused vacations in the amount of: 82 days. x 118.81 rubles. = 9742.58 rubles. This amount, in accordance with sub. "d" paragraph 1 of Art. 3 of the Law of the Russian Federation dated 07.12.91 No. 1998-1 "On income tax with individuals"is subject to income tax.
Compensation for unused vacation is charged to the cost of products (works, services). This is indicated in sub. "o" clause 2 of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation financial results, taken into account when taxing profits, approved by Decree of the Government of the Russian Federation of 05.08.92 No. 552. The amount of compensation is included in the cost of the element "Labor costs" (see clause 7 of the Regulation on the composition of costs).
As we have already said, upon dismissal, the employee should be paid compensation for all the years when he did not use vacation. Therefore, the organization can attribute the entire amount to the cost.
This is reflected in the accounting entry:
Debit 20 (26, 44). Credit 70 - compensation for unused vacation has been accrued to the employee. But be warned that the tax authorities may not agree with this. They also interpret the Labor Code in their own way. Since the Labor Code prohibits not providing annual leave for two consecutive years, then, according to some tax inspectors, the cost price can be attributed to the amount of compensation for unused vacation only for the last year worked by the resigning employee.
Therefore, we advise you to keep personal cards, which indicate that the employee really did not take vacation for several years in a row. In addition, the organization must prove that the employee's vacation could have a negative impact on the work of the organization.
In conclusion, we note that the amount of compensation for unused vacation does not accrue insurance premiums to off-budget funds ***.

Prepared by Andrey Gobin
lawyer "- Yekaterinburg"
according to the materials of "Glavbukh-INFO"

* On the calculation, calculation and payment of severance pay upon dismissal, read the material 1-1-03 of issue No. 48 of the Glavbukh-INFO information and analytical bulletin for 1999.
** At the time of publication of the issue, the procedure for calculating average earnings in 2000 was signed by the Minister of Labor and social development RF. Therefore, we were guided by the Procedure for calculating average earnings in 1999.
*** See point 1:
- The list of payments for which insurance premiums to the Pension Fund of the Russian Federation are not charged, approved by Decree of the Government of the Russian Federation of 07.05.97 No. 546 (as amended on 10.03.2000);
- The list of payments for which insurance premiums are not charged in the Russian Federation, approved by Decree of the Government of the Russian Federation of 07.07.99 No. 765;
- The list of payments for which insurance premiums are not charged to the State Employment Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of October 26, 1999 No. 1193.