How to calculate compensation for vacation upon dismissal - calculation examples

When a person leaves his official workplace, the employer, according to the law, is obliged to pay him the money in full for the time actually worked, as well as compensate for unused hours. This is strictly spelled out in Article 127 of the Labor Code of the Russian Federation.

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This document quite unambiguously prescribes not only the volume of payments, but also the time frame during which they must be fulfilled. Calculate the former employee is obliged directly on the day of dismissal.

The restrictions here are associated with only one point: when the employee no longer appeared at work on the day of dismissal. In this case, it must be calculated the next day after contacting the company.

There are several reasons for dismissal:

1. By agreement of the parties.
2. For a walk.
3. By my own will.
4. By article.
5. According to the rules of translation and so on.

Regardless of the reason for dismissal, the employer must pay compensation for unused vacation, as well as wages for hours worked, in full. Compensation for leave is not paid only if it was used in full at the time of leaving the workplace.

The key condition for the full calculation of an employee is an order for his dismissal, which should be in the accounting department. The basis for this can be both a personal written statement of the employee himself, and the order of his head.

The order must contain the following points that affect the final amount of cash payments:

1. The total number of accumulated days of unused vacation.
2. Vacation days that were taken by the employee on account of the next vacation (if he has not yet managed to work them out, then they should be subtracted from the total amount).
3. According to articles 114, 121, 127, 137 of the Labor Code, when an order is prepared regarding the dismissal of an employee, all requirements contained in them are subject to mandatory execution.

Formula for calculating days and amount of compensation

The basis for such accruals is a document developed according to the unified form T-6 or T-6A. The difference between these two papers is that the first form is used for a single case, and the second for several resigning employees at once.

The so-called leave calculation note, which is drawn up in the T-60 form, is attached to the dismissal order. All these forms were put into circulation by the State Statistics Committee of the Russian Federation in 2014.

The payment for unused vacation upon dismissal is paid based on the concept of average earnings for the last year preceding the vacation. The average salary of a person is taken into account, which was accrued and paid on the basis of the time spent, but without taking into account the working regime. Calculate here by calendar months - from the first to the thirtieth or thirty-first day.

When this compensation is calculated, the average daily earnings of the quitter are calculated, and then the final amount is calculated, which will become compensation for the employee.

As a result, the following formula is obtained: the amount of payment for unused vacation = average earnings for one working day X the number of unused vacation days.

When taking into account the Regulation on the peculiarities of calculating average earnings, the amount of money received by an employee in one working day is determined as the ratio of monthly wages for the last 12 months to the average number of calendar days, and such a figure is strictly prescribed by law. Since last year, this figure has been set to 29.3.

From the total average income of the employee for the specified period, a number of payments that he received during his absence from the workplace should be excluded. These may include:

1. When earnings were retained by the employee (excluding breaks necessary for feeding the child).
2. The period for the time of disability (in other words, sick leave), pregnancy and childbirth.
3. In the case when the company had downtime beyond its control, formed for objective reasons and beyond the control of its employees.
4. In the event that there was a strike at the enterprise and the employee could not work normally, but at the same time he did not directly participate in it.
5. The employee took a number of additional days off necessary for him to care for a disabled child.
6. A person was released from his immediate duties with full pay (regardless of whether it was in whole or in part) or without pay.

It turns out that the calculation formula here will take the form: average daily earnings \u003d the amount of money paid, together with various allowances (length of service, bonuses, and so on) / 12 months / 29.3.

This formula is a relatively conditional calculation method, since in practice an accountant has to make much more complex calculations related, for example, to the fact that during the year an employee could go on sick leave, take vacations at his own expense.

The calendar year is taken as the main period for calculating hours worked. If the employee has worked less, then the whole procedure for calculating compensation for unused vacation becomes much more complicated.

Example 1

Worker Ivanov leaves the enterprise on March 25, 2016. The work experience of the employee at this enterprise is over 3 years. Every month he receives a salary of 18,000 rubles, and in March last year he already went on vacation for 29 days.

Calculations:

Salary for the current month 18,000 rubles / 18 days * 2 days = 2,000 rubles

Number of days worked in the period 29.3 / 31 * 2 = 1.89

In September last year, the employee was on sick leave for 4 days. During this time, his salary amounted to 18,000 rubles / 21 days * 18 days = 15,428.57 rubles.

The money that an employee receives for one full day worked can be calculated as follows: 197428 rubles (received for the entire year of work) / 320 (days worked in the year) \u003d 616.41.

The total amount of money paid to him should be 616.41 * 28 = 17259.36 rubles. Excluding personal income tax, which will amount to 2,243 rubles, the total amount of compensation for unused vacation will be 15,015 rubles.

Example 2

The employee plans to quit the company after working there for exactly six months. During this time, he received 20,000 monthly.

Approximate calculations in this case will be as follows: the average earnings per day for an employee will be 20,000 rubles / 20 days = 1,000 rubles. The total amount of vacation pay will be the following 1000 * 14 = 14000 rubles. After personal income tax is deducted from this amount, he will receive 12,172 rubles for unused vacation.

In which case is the employee of the organization paid compensation for unused vacation in full?

In order for the compensation for unused vacation to be paid in full upon dismissal, the employee must work in the company for at least 11 months after he gets a job.

Here, according to the law, the formula for calculating vacation pay will be as follows (S / 29.4) / 12 * K. In this case, S is the total amount received for the last calendar year, K is the number of vacation days. As a rule, this indicator is 28.

How to calculate compensation for unused vacation if the employee has worked less than 11 months

When an employee of the enterprise worked at this place of work for less than 11 months, or less time has passed since the previous vacation, then the calculation of compensation for vacation will be made according to a different formula.

In general terms, it looks like this: (S / 29.4) / 12 * Kn. Here S is the employee's total earnings during the last year. Kn is calculated using the formula Kn=2.33*N, where N is the number of months worked per year.

The Ministry of Finance has recently considered whether compensation for unused vacation for departing employees is allowed to be written off when reporting to the tax office as a reserve for vacation pay expenses. It was decided not to consider such expenses of the enterprise as a reserve, but to subject them to general taxation in a general manner.

Compensation for unused vacation in case of staff reduction and other nuances

The Labor Inspectorate has long explained how to correctly calculate compensation or even bankruptcy of an enterprise.

Experts took into account the following circumstances: the employee has worked in this company for the past few years, and did not use vacation only in the last year. They made the following conclusion: an employee who has been working at an enterprise for more than a year has every right to receive compensation for unused vacation if during this time the work experience is at least 5.5 months.

Employees who have worked at the enterprise from 5.5 to 11 full months since the last vacation from 5.5 to 11 full months receive compensation in full, and dismissal occurs, among other things, due to the closure of the company or to reduce staff. In any case, the right to both direct leave and compensation depends entirely on the hours worked.

Dismissal after maternity leave or parental leave

An employee has every right to quit, even while on parental leave. When calculating the amount of compensation, you will have to take into account how many days of unused vacation she still has left. According to labor law, compensation must be expressed in monetary terms, regardless of the reasons why the employee leaves his position.

In any case, after filing a letter of resignation, the prescribed two weeks must pass, after which the employee comes to the personnel department and receives his work book in his hands, and then goes for the calculation.

Immediately after the vacation, the employee can also quit. In this case, the employer will also have to include in the calculation compensation for the 11.67 calendar days of vacation laid down during the decree. The calculation here is carried out in exactly the same way as for the dismissal of other employees.

What to do if a resigning employee has no earnings

An enterprise, when hiring an employee, assumes a number of certain obligations to him. In particular, these include the payment of wages, the provision of the next vacation, and so on. If the employee is going to quit without finding a suitable other place, then the company completely disclaims all obligations given to this employee.

In the case of compensation for unused vacation with a shortage of days worked, the employer will have to determine the average salary based on the amount that was paid to other employees in similar positions.

Overpaid compensation

In the event that a person leaves the enterprise before the moment has come, until the already completed vacation has been worked out, the company has every right to withhold from him the funds that were paid to him in excess.

When compensation was paid to an employee by mistake of accounting employees, and this can be confirmed by documents and signed papers, then this amount is withheld from the accountant who made such a mistake.

One of the most important criteria for calculating vacation pay is work experience. For example, in the Labor Code of the Russian Federation there is not a word about compensation for unused vacation to employees who have worked at the enterprise for less than six months, respectively, the employer has every right not to pay these amounts. If the employee has worked for 11 months in full, then compensation is paid to him in full, with a worked out period of 5.5 to 11 months, it will be calculated proportionally.