For different situations within labor activity There are options for calculations. Holiday compensation is used in several cases.

And you need to understand when it is allowed to use this calculation option with an employee and how to carry it out. For this purpose, both electronic instruments and standard formulas have been created.

Instructions for its use

The main scope of this method of compensating for non-vacation leave is upon dismissal. In the course of work, there is the possibility of the same option. But it does not apply to all vacation days - only to additional ones.

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The following categories of employees are limited in receiving funds:

• pregnant women;
• victims of the Chernobyl accident;
• minors;
• employed in harmful or hazardous work.

In these cases, only walking is supposed calendar days. The main vacation in the amount of 28 days also needs to rest in full.

In relation to the recipient of vacation compensation, the position of the need to work for a certain period is put forward.

It must be more than half a month, otherwise it is impossible to accrue the number of insurance days, as well as to keep relevant reports.

You can use it to understand what is the compensation for unused vacation online calculator.

There are a lot of such tools on the Internet and it is possible to choose the most convenient and understandable interface.

The principle of action is the same for everyone - after all, they are based on the norms of the law.

The most popular platform for making calculations is the Glavkniga website. Various calculators are posted there, including those regarding compensation for vacation days.

The calculation algorithm should be used as follows:

After specifying this kind of information, you should click on the “show” button and the system will display the final result.

It is worth noting that this structure uses a calculator for calculating average earnings. And therefore, further, the resulting coefficient should be multiplied by the number of vacation days.

To determine the number of days that can be considered unused in the vacation plan, there are also separate calculators.

For example, the one on the Assistantus website, which offers to post information only regarding accounting dates - in terms of hours worked.

Based on them, calculations are made:

This algorithm looks like this:

To compensate for leave at the time of dismissal, there are separate tools. Online they can be found on the same sites as the Chief Accountant.

True, this system assumes paid use of the tool. It is necessary to pay for access to accounting materials, which will make it possible to use the utilities on the portal.

At the same time, its system and interface practically do not differ from free versions:

On the same General Ledger, it is allowed to see all the fields for designating and entering information, without having to click on “continue” several times:

Step-by-step order of calculations according to the formula yourself

Funding for this type of accrual is at the expense of the employer. In order to set the correct coefficient for assigning a citizen, you need to understand the entire structure of the formula.

Self-calculations should be carried out in extreme cases and with due experience and care.

Article 114 Labor Code Russian Federation the amount of the payment is determined. It states that each worker must be paid in accordance with the average indicators of his income.

In such conditions, it is imperative to find out several values ​​that are adjusted to the formula:

• what is the duration of the period;
• the amount of funds paid to the employee for the estimated period;
• an average citizen's earnings per day.

Be sure to take into account the options when during the settlement dates there were changes in the amount of payment or the accrual of bonuses.

The formula K \u003d Sz * Do is standardly applied,

where the following items are set:

In order to find out what is the size of the average indicator, you need to use the formula:

Zp:12:29.3,

The system for assigning payments differs in a situation with the presence of premium payments or changes in the amount of payments:

For premiums	To change earnings
Only those indicators are taken into account that: are included in the wage system; accrued within the established estimated period of time. Includes bonuses annual order, in the event that they fall on the dates of the year that precedes the accrual	In this case, you must enable the operation tariff rate, remuneration only when the amounts increase. If they decrease, then payments are not taken into account. Be sure to reflect the increase through recalculation with coefficient values. A special feature is the fact that such a change must be carried out for all employees in the branch, division or the entire enterprise.

Video: in 10 minutes you will learn all the secrets of calculating vacations in the Info Accountant program

Examples of calculation of compensation upon dismissal

In a standard situation, you should rely on basic formulas. For example, if an employee entered the job on April 15, 2016 and at the time of dismissal on October 19, 2019, he is entitled to 28 days.

If under these conditions not a single day of rest is used, then the algorithm requires several clarifications:

There is a vacation of 14 days without pay in 2017

In this variant, there is no need to subtract the period from the main one. After all average earnings then the employee was not charged. For the first working year, the full amount of the required paid rest was not used - in the amount of 28 calendar days

In the second year, not a full period was worked out

Since the dismissal occurs in October, the calculation of the period should be correctly calculated. Employment was carried out not on the 1st, but on the 15th. The new working year begins on April 15th. As a result, we get that five days remain before the dismissal of the employee on October 14. This coefficient is lower than half a month, which makes it impossible to take them into account in further calculations. It is quite simple to determine the amount for 2019 - 28:12 months * 6 months = 14 days

After that, we determine the average earnings:

• 45 thousand citizen received within 12 months;
• 45 thousand we multiply by 12, and after that we divide by 12 and multiply by 29.4;
• the result is an indicator of daily income of 1.5 thousand rubles.

Based on this level of income, the prescribed 42 days should be paid in the amount of 1.5 thousand for each. The final payment should be 63 thousand rubles.

This amount of monetary compensation for non-vacation days is payable to the citizen before dismissal.

In order for the final indicator to be relevant, you must adhere to the rules:

Compensation in the form of cash for vacation is possible under special conditions. Citizens need to understand how funding is calculated.

Depending on the features, an increase or decrease in the total amount is expected. It is allowed to carry out calculations both manually and through special tools.

You can use any of the methods, the main thing is to enter only reliable and accurate information.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

If you need to determine the amount of compensation for unused vacation, then use the Accurate Salary Calculator of the Chief Accountant.

Question 1. Who is entitled to compensation

First of all, let's say that now, in most cases, compensation is due only upon dismissal.

If the employee continues to work, then he can replace the vacation with money only in one case (only some categories of employees are an exception here) - if his annual vacation, no matter whether it is additional or main, exceeds 28 calendar days.

Question 2. On the basis of what the company pays vacation compensation to an employee who does not quit

If an employee decides to replace part of the vacation with monetary compensation, he must write an application (part 1 of article 126 of the Labor Code of the Russian Federation). The decision to pay compensation for unused vacation, not related to the dismissal of an employee, is made by the administration of the organization. The organization has the right to pay such compensation, but is not obliged (letter of the Ministry of Labor of Russia dated April 25, 2002 No. 966-10).

Question 3. How to determine the working year for which vacation is due

The countdown of the working year always starts from the day of employment. For example, if an employee started on April 1, 2011, their first work year will end on March 31, 2012. The second working year is the period from April 1, 2012 to March 31, 2013, etc. In other words, the working year is essentially the length of service for which the employee is entitled to a full vacation.

The periods that need to be included in the length of service giving the right to leave are listed in article 121 of the Labor Code of the Russian Federation. So, the time of illness, as well as past paid holidays, must be taken into account when calculating the vacation period. In addition, the length of service includes holidays at their own expense, not exceeding 14 days a year.

By the way, the time spent on maternity leave is included in the total length of service, which gives the right to annual paid leave. But the period when the employee was on parental leave is excluded from the calculation (paragraph 9 of article 121 of the Labor Code of the Russian Federation).

Question 4. To what sign to round the number of days of unused vacation

The number of unused vacation days for which compensation is due is determined by the following formula:

As a result of the calculation, often an integer number of days is not obtained. There are no official rounding rules here. Therefore, the traditionally calculated total value is taken with two decimal places. If the company's management decides to round the number of days to whole units, then this should be done up. After all, organizations have no right to worsen the situation of employees. That is, it is impossible to pay compensation, say, not in 9.33 days, but in 9 days. If we round it up, then up to 10 days (letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17).

Question 5. What compensation is due to an employee who has worked 10.5 months or more in a working year

By general rule for a full month worked, a period equal to half a month or more is taken. Surpluses, which are less than half a month, are excluded from the calculation. This procedure is prescribed in paragraph 35 of the 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). This document, although adopted a very long time ago, is still valid. Of course, in the part that does not contradict the current legislation.

But it happens that an employee at the time of dismissal worked in the company for 11 months or a little more. Nevertheless, he must receive compensation as for a full year (paragraph 28 of the Rules). Of course, if the employee has not used his right to rest.

But what about when an employee is fired after having worked, say, 10 months and 20 days? What compensation is due to him for the last working year? Let's read paragraphs 28 and 35 of the Rules again. Paragraph 35 states that surpluses amounting to at least half a month are rounded up to the nearest full month. So, in our case, it turns out 11 months. And paragraph 28 of the Rules should be interpreted as follows: if from 11 to 12 months have been worked out per year, compensation is due as for a full working year. That is, for all 28 calendar days, if that is how much annual paid leave is.

Now consider this situation. The employee writes an application for leave with subsequent dismissal. At this point he has 28 unused days annual leave. The company has the right to give him these 28 days, after which the employee is fired. At the same time, he must be paid compensation for 2.33 days of vacation, which will be accumulated over the last 28 days. After all, we recall that these days are included in the vacation period on a general basis, and the date of dismissal in this case is the last day of the vacation.

At the same time, you need to pay off the employee before the vacation, on his last working day. That is, in fact labor Relations with the employee are terminated from the moment the vacation begins. This is the conclusion made in the ruling of the Constitutional Court of the Russian Federation dated January 25, 2007 No. 131-О-О. As you can see, in this case, the concepts of “day of dismissal” and “last day of work” do not coincide. The same point of view is reflected in the letter of Rostrud dated December 24, 2007 No. 5277-6-1. Consequently, it turns out that it is necessary to pay the employee all the amounts due to him, including compensation for 2.33 days of vacation, before the start of the vacation, on the last working day of the employee.

Question 7. What to do if the employee took more than the usual

The employee receives the right to leave after the first six months of his continuous work in this company. At the same time, he can immediately take all 28 calendar days off.

But it may happen that the employee used the entire vacation, and then quit without having worked for a year. Then, as a general rule, he can be obliged to return to the company part of the vacation pay received - this is evidenced by Article 137 of the Labor Code of the Russian Federation. There are few exceptions here. For example, dismissal due to staff reduction.

Faced with the need to return vacation pay to the company, you need to act like this. First, calculate how many calendar days of vacation the employee was entitled to. Secondly, determine the number of vacation days that are provided in advance. And finally, thirdly, calculate how much is due from the employee.

To whom to pay compensation for unused vacation upon dismissal. How to calculate the total amount of compensation for unused vacation upon dismissal. Read about it in the article.

Question: In the materials presented in the program, the Glavbukh found a reference to the fact that in Russia there is the ILO Convention of 06/24/1970 No. 132, according to which, after 21 months, non-vacation leave burns out. At the same time, I read that, according to the rules on holidays No. 169 of 04/30/1930, upon dismissal, days must be counted for every 12 months, starting from the day of employment. Please clarify. Thank you. Best regards, Antonina

Answer: It is better to pay compensation for the entire time of work in the organization. Rostrud in its explanations indicates: upon dismissal, the employee is paid financial compensation for all unused vacations (material and administrative liability (, part 1, article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The Convention does say that the continuous part of the annual paid leave (at least two weeks) must be granted within one year, and the balance - within 18 months after the end of the year for which the leave is granted (paragraph 1 of Article 9 of the ILO Convention of June 24 1970 No. 132). From this, some courts conclude that vacations accrued over a period of more than 18 months before dismissal are forfeited (see recommendation in full answer).

ILO Convention No. 132 on “burning holidays”. Therefore, if the employer loses in court, he will be obliged to pay not only the amount of compensation for unused vacation, but also

moral injury;

Therefore, count unused vacation days for every 12 working months, starting from the day of employment (clause 1 of the Rules on regular and additional holidays, approved by the USSR TNKT of April 30, 1930 No. 169).

Rationale

Who is entitled to compensation for unused vacation upon dismissal

Upon dismissal, an employee who did not use his right to leave is entitled to monetary compensation for all unused holidays (, clause 28 of the Regulations on regular and additional holidays dated April 30, 1930 No. 169). Similar explanations are given in the letter of Rostrud dated June 8, 2007 No. 1921-6.

When calculating the compensation associated with the dismissal of an employee, take into account all his main and additional unused vacations for the entire time he worked in the organization () *. The right of an employee to compensation does not depend on the reason for his dismissal.

Only employees who have worked in the organization for at least half a month are entitled to compensation upon dismissal. At the same time, the number of days of work that is less than half a month must be excluded from the calculation of the length of service giving the right to compensation. This procedure is established by paragraph 35 of the Regulations on regular and additional holidays dated April 30, 1930 No. 169.

Attention: Many judges believe that the right to leave can be used no later than 18 months. Accordingly, upon dismissal, compensation for unused vacation should be paid only for a year and a half. The explanation is this.*

An uninterrupted part of the annual paid leave (at least two weeks) must be provided within one year, and the balance - within 18 months after the end of the year for which the leave is granted. This is stated in paragraph 1 of Article 9 of the ILO Convention of June 24, 1970 No. 132 “On paid holidays”, which Russia ratified in 2010. That is, a year and a half is the maximum period for which an employee's vacation can be postponed.

But vacations accumulated over a period longer than 18 months before dismissal burn out. These conclusions are in the appeal rulings of the Court of the Khanty-Mansiysk Autonomous Okrug - Ugra dated April 28, 2015 in case No. 33-1904 / 2015, the Moscow City Court dated March 6, 2015 in case No. 33-7255, the Supreme Court of the Republic of Bashkortostan dated March 3, 2015 in case No. 33-3295/2015, Samara Regional Court dated August 13, 2014 in case No. 33-7970/2014 and others.

However, not all courts apply the provisions of the ILO Convention No. 132 on “burning leave”, and the three-month limitation period for collecting compensation for unused leave is calculated from the date of dismissal. In particular, this is evidenced by the decision of the Presidium of the Stavropol Regional Court of November 7, 2014 in case No. 44g-299/14, the ruling of the St. Petersburg City Court of August 7, 2012 No. 33-10599/2012.

If the employer loses in court, then he will be obliged to pay not only the amount of compensation for unused vacation, but also interest for the delay in payment of compensation (). In the event of a loss in court, most likely, you will also have to reimburse:

moral injury;

inflation-related losses;

court costs (including expenses for a representative in court).

Of course, if these requirements are already former employee stated (Art., Labor Code of the Russian Federation, Art., Code of Civil Procedure of the Russian Federation, paragraph 55 of the decision of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2).

Remember also that Rostrud in its explanations indicates: upon dismissal, an employee is paid monetary compensation for all unused vacations (letter of Rostrud dated July 2, 2009 No. 1917-6-1). If a former employee who was paid only part of the compensation for unused vacation turns to the labor inspectorate for the protection of his rights, and not to the court, then the employer is unlikely to be able to avoid

Vacation

Based on the data you entered, the calculator will determine the number of vacation days for which the employee is entitled to compensation. Next, the amount of earnings accrued for the 12 calendar months preceding the dismissal will be calculated. Its calculator will divide by the number of calendar days falling on the time worked in this period. The average daily earnings received will be used to calculate compensation.

The program includes all difficult situations calculation of compensation for unused vacation. For example, an increase or decrease in the salary of an employee, the accrual of various bonuses, allowances, etc.

Read additional materials on the topic in the section Holidays

How to access the Calculator

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Cash compensation for unused vacation is paid in two cases: in return for a vacation exceeding 28 calendar days (Article 126 of the Labor Code of the Russian Federation), and upon dismissal of an employee (Article 127 of the Labor Code of the Russian Federation).

When to pay compensation for unused vacation. Employees can count on compensation instead of vacation only if they are granted an extended basic or additional vacation.

Compensation for vacation upon dismissal is paid to employees for all vacations used by them, regardless of the reason for terminating the contract. That is, when calculating compensation, it is necessary to take into account not only unused basic, but also additional vacations.

Compensation for unused vacation upon dismissal: taxes and contributions. Compensation for vacation is taken into account in expenses when calculating income tax and tax on the simplified tax system with the object of income minus expenses.

And to the question of what compensation for unused vacation is subject to, the answer is: "Personal income tax and insurance premiums." Moreover, it is subject to insurance premiums and personal income tax compensation in full.

Articles on the topic "Compensation for unused vacation":

For 10 years of work in the company, the employee was on vacation only a couple of times. When he left, the personnel officer discovered that the number of unused vacation days he had exceeded 100. The head of the company instructed to sort out the situation so as not to pay the employee hundreds of thousands of rubles. Read what the accountant did. 375

An employer does not have the right to fire an employee who is on maternity leave. But the employee has the right to do it on her own, if she wants. In the article you will find out when dismissal is possible in maternity leave at will. 6967