For how many days is the next vacation granted? When can you take vacations according to the labor code?

Vacation is, allocated by law and the employer, rest time that is provided for performing daily work functions or as a result of the occurrence of certain socially significant events.

The right to rest is a basic principle of labor law, and any employee, subject to specific conditions, can use it, regardless of what organization he works for and what position he holds. No one has the right to deprive people of rest, either as punishment, sanctions, or as manipulation.

First of all, vacation is a legal concept that is regulated by Chapter 19 of the Labor Code of the Russian Federation. Its legal nature may be different and, as a result, the following are distinguished:

1. Annual paid basic leave.
2. according to profession, specialization, schedule and working conditions (-119 Labor Code of the Russian Federation).

All these legal categories of leave differ from each other primarily in the grounds for their provision. Annual and additional leave is rest that is due for the performance of official functions.

Social or unpaid holiday associated with the occurrence of certain legal facts and events, which free a person from performing labor functions for some time.

We can say that these are special valid reasons that allow you to take a long vacation.

Annual paid vacation - the main type of vacation claimed by an employee who has worked for six months in the organization according to Art. 122 Labor Code of the Russian Federation.

Previously, the employee did not have the right to use it, with the exception of certain categories of workers, because otherwise it would already be a social type of recreation.

You can take it at your own request(for personal reasons) regardless of the time worked in this position, that is, virtually on any day. For this it is necessary.

The main condition is the employee must work for the organization for six months and it does not matter how much he worked in the previous institution, since he has the right to legal rest only if he worked in this institution.

How to calculate the length of service that gives you the right to annual leave.

Another important condition is official employment under (or unlimited) government contract. Thus, these are important conditions for the provision of annual leave, which entitle the employee to take advantage of it. You will find out more detailed information about taking leave under a fixed-term contract in the following.

The order of granting vacations in the organization is determined by management, who, in agreement with the trade union (if any), draws up.

According to this document, the employee will go on vacation according to the order of priority, which he must do in advance 2 weeks before it starts in accordance with Art. 123 Labor Code of the Russian Federation.

Only certain categories of workers (pregnant women, minors, etc.) can violate this order, and otherwise the approved schedule is binding for everyone. This is the main reason for going on another vacation.

Additional leaves and their duration are related to the very specifics of work, profession, status of workers, etc., which is regulated by collective agreements, internal labor regulations (ILR), and acts of the Government of the Russian Federation.

For example, such employees include teachers, doctors, nurses, workers working in the Far North etc.

The basis for social and other types of rest is a personal application from the employee addressed to the boss indicating the required periods of absence from work due to a socially significant reason (death of a relative, wedding, pregnancy, etc.) in accordance with Art. 122 Labor Code of the Russian Federation.

Basic rules for providing rest to employees

After what period is the next paid leave granted? regulated as Chapter 19 of the Labor Code of the Russian Federation and other legal acts, as well as LNA (PVTR, regulations, vacation schedule). How many times a year can I take it?

Labor leave ideally should be provided once a year, which is why its main name is “annual”. The right to rest is the opportunity to take time off for a certain period of time, guaranteed by law and the LNA.

Guarantees for the implementation of the right to annual paid leave are regulated in Art. 114 of the Labor Code of the Russian Federation, as well as in various LNAs, employment contracts. After how many months is the next vacation due? In short, it can be said that annual basic paid leave is provided to employees according to the following rules and conditions:

Paid leave must be provided to the employee with continuous work in the organization for 6 months. This period includes time off at your own expense for a period of no more than 2 weeks, missed days in case of illegal dismissal, suspension, etc.

The current priority according to the vacation schedule, in accordance with Art. 123 Labor Code of the Russian Federation. When drawing up a schedule, many aspects are taken into account: specifics of positions and activities of the organization itself, as well as the wishes of employees, therefore, taking initiative and expressing their opinions is in no way prohibited.

The employment contract signed by the parties, PVTR, Regulations, and various other LNAs contain special clauses on the right of employees to such leave, which also regulates all the rules and detailed aspects of its provision, which should not contradict Chapter 19 of the Labor Code of the Russian Federation. An employee can also take vacation in advance; this is discussed in detail in this article.

Now you have an idea of ​​how the procedure for granting annual basic paid leave works. Let's move on to the next point regarding the duration of rest.

How many days does it last?

How many days of vacation are required?

First of all, it is worth noting that the period of annual leave with continued pay, depends on the specifics of the profession itself, work schedule, and especially if it is not standardized, working conditions, etc.

If an employee is entitled to additional leave, then, according to the general rules, his calendar days are simply added to the total annual leave.

For example, if an employee is on basic leave for 28 days, and he is supposed to rest for another 10 days, then in the end he will be off for 38 days.

As for time off at your own expense, they duration is set by the employee in agreement with management, that is, it can be absolutely any time frame.

The employee begins to rest according to the vacation schedule, in the order of his priority. In such schedules, the calendar days of vacation of the organization’s employees are accurately scheduled.

The Labor Code of the Russian Federation also provides for the opportunity to go on annual leave in agreement with the head of the organization before the expiration of a 6-month period of work in the organization.

First of all, this right can be exercised by:

1. The employees are in trouble.
2. Employees who adopted a child less than 3 months old.

IMPORTANT! Workers who raise and financially support a disabled child until he comes of age have the right to take annual leave at any time convenient for them according to Art. 262.1 Labor Code of the Russian Federation.

Registration procedure

Annual leave is a complex legal category in labor law.

If management is involved in drawing up vacation schedules, then it must take into account the wishes of employees, and in this case, each employee submits an application addressed to the manager about the planned rest time for the next year.

Management is not obliged to accurately reflect all wishes in the schedule., since there are often many employees, and June-July-August are the most popular periods.

Schedules are usually drawn up according to the unified form No. T-7 and mandatory 2 weeks before the start of the next calendar year. After approval of the document, all employees must be notified, against signature, of the exact dates of rest in accordance with Art. 123 Labor Code of the Russian Federation.

Maximum notice period – 14 days before the start of the holiday. Information must be provided in writing and in free form, since violation of the deadlines and procedures for drawing up schedules and notifications entails the invalidity of such documents, which is established by the court. In this case, it is especially important to act in accordance with the norms of the Labor Code of the Russian Federation.

After notifying employees, management issues the appropriate Order in Form T-6 or T-6a on the final approval of vacations, and then a calculation note (Form T-60) is drawn up, which is provided to the employee, which precisely indicates the calendar days and the detailed procedure for paying for vacations. The actual days of rest are already recorded in the accounting sheet (form T-12, T-13).

If a person has been working for the first year in an organization or these are the exceptional cases listed above, then he writes an application addressed to the manager with a request to grant him basic leave indicating approximate calendar days of rest. The period of time off is agreed upon with management Read about the basic rules for taking your first vacation in the following section.

After consideration and acceptance of the application, an order is issued to approve the vacation, which precisely indicates the period of rest, and then another order is drawn up to amend the vacation schedule. As for arranging holidays for part-time workers, you will find out this.

If you are planning to vacation abroad, then to obtain visas you will need a vacation certificate, what is it and how to get it.

How to calculate payment?

How is vacation calculated?

Annual leave is always paid by management.

The form and procedure of calculations does not present any difficulties for accounting, since all this is carried out according to a certain formula.

First you need to calculate avg. d/z. It will look like this: the payroll period (p/p), which is essentially the accrued salary for the previous 12 months, is divided by 12 months, and then by the number 29.3. The number 29.3 is the basis of accounting calculation, which is the arithmetic average of the calendar month. The formula will roughly look like this:

Wed. d/z = billing period/12 months/29.3; vacation pay = Average salary multiplied by the number of calendar days. For example, an employee has 28 calendar days of vacation, and his salary for the pay period is 800,000 rubles.

IMPORTANT! the amount of payment for sick leave, vacation, business trips, time off at your own expense or due to the fault of management is not included in the r/p.

It's a good idea to have an understanding of taxation. Find out what contributions the vacation is subject to.

You will learn how to correctly calculate vacation pay in the following video:

Compensation for missed days

Employer's obligation

The manager is obliged to provide annual leave, based on the schedule and application of the employee, whose work period in this institution has already been six months.

Otherwise, a refusal will follow. Besides management cannot refuse an employee if an application for social leave is submitted(for socially significant reasons).

The boss may refuse to grant time off at his own expense., if it considers that the employee has unjustified reasons for doing so. However, certain categories of employees cannot be refused according to Art. 128 Labor Code of the Russian Federation. About what to do if the employer does not allow you to go on vacation.

Can an employee refuse to take a vacation?

When a vacation schedule is drawn up, its approved priority is mandatory for all employees. Accordingly, the employee cannot voluntarily refuse it, since this is a violation of the PVTR and other LNA.

However according to Article 124 of the Labor Code of the Russian Federation, in certain cases it is possible to extend or postpone the holiday, but this is acceptable in the following cases:

• if the employee is sick, during vacation, he has the right, upon personal application, to extend it or postpone it for a certain period of time;
• if the employee performed state holiday debt;
• other situations.

About what documents are needed to transfer a vacation. In case of violation of the rules for drawing up a vacation schedule and notifying employees later than 2 weeks before its start, or incomplete payment of vacation pay, the employee has the right to write a statement demanding its transfer to another period of time.

An exception is also cases when the specifics of the organization’s activities greatly limit the employee’s long-term absence from the workplace, and in this case the vacation is postponed to another period of time.

Strenuous work without rest is prohibited, if an employee has not taken vacation for three years, this will result in sanctions from his superiors. Failure to provide annual paid leave is prohibited! About how to use the accumulated .

REFERENCE. Rest according to Art. 125 of the Labor Code of the Russian Federation can be divided into parts, one of which must be at least 2 weeks.

In conclusion, it must be said that vacation as a legal concept is quite multifaceted, and the law allows for different situations that an employee may encounter. All employees are entitled to leave, subject to certain conditions.

The main thing in any case is to understand the situation itself in order to understand what rules of law are applicable. In order to protect their rights from arbitrariness, an employee can always go to court or to the labor inspectorate in his city.

When dividing annual paid leave into parts, the employer often forgets to coordinate this with the employee. In addition, the procedure for providing such parts is often violated.

When providing employees with annual paid leave, the employer often makes serious mistakes, for which he may be held administratively liable based on the results of inspections by the state labor inspectorate. Let's look at the most common mistakes that arise when labor laws are misinterpreted.

Error one

This position of the company is a fairly common misconception. And it is connected with the fact that the employer incorrectly interprets the mandatory norm of the Labor Code, which states that employees are granted annual leave (Article 114 of the Labor Code of the Russian Federation), that is, employees do not take leave at their own discretion, but are given leave without fail, regardless of their wishes.

Refusal to use vacation is not a reason for endlessly postponing vacation. On the contrary, the employer must act strictly in accordance with the requirements of the Labor Code according to the following algorithm:

• plan the provision of vacations to employees in the next calendar year, establishing their priority in the vacation schedule (Article 123 of the Labor Code of the Russian Federation);
• familiarize employees with the vacation schedule against signature (Part 2 of Article 22 of the Labor Code of the Russian Federation);
• no later than two weeks before the start of the vacation, notify the employee about this against signature (Part 3 of Article 123 of the Labor Code of the Russian Federation);
• issue an order to grant vacation to the employee during the period established by the vacation schedule, because the schedule itself is mandatory for both the employer and the employee (Part 2 of Article 123 of the Labor Code of the Russian Federation);
• from the day the vacation begins, by order, put a mark on the working time sheet (code “OT” or “09” - if the employee is on annual main paid leave, and code “OD” or “10” for annual additional paid leave).

Error two

The right to use vacation for the first year of work arises for the employee after six months of his continuous work in this company (Part 2 of Article 122 of the Labor Code of the Russian Federation). This rule is fully consistent with the provisions of ILO Convention No. 132 (paragraphs 1, 2 of Article 5 of ILO Convention No. 132 of June 24, 1970), according to which the minimum period of work to obtain the right to annual paid leave should not exceed six months.

However, some companies mistakenly believe that the law, while giving the employee this right, does not at the same time directly oblige the employer to provide leave during this particular period. Here, employers are let down by a lack of legal literacy, in particular, ignorance of the fact that subjective rights and legal obligations correspond to each other within the framework of a certain legal relationship, that is, the presence of rights by an employee gives rise to obligations by the employer.

In addition, many people lose sight of the fact that after six months the employee has the right to full leave (main and additional, extended main leave), and not part of it in proportion to the time worked. The table below shows examples of determining the length of leave available to an employee after six months in the first year of employment.

After six months in the first year of work, the employee has the right to receive all types of vacations provided for in his employment contract. As for additional leave for irregular working hours, according to Rostrud (letter of Rostrud dated May 24, 2012 No. PG/3841-6-1), its provision in proportion to the time worked in the working year is not provided for by law.

The only exception is additional leave for harmful and (or) dangerous working conditions. It is provided in proportion to the time worked. But this procedure is provided not only after six months in the first year of work, but also in all subsequent years of work, because the work experience, which gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions, includes only the actual work in appropriate conditions, time (Part 3 of Article 121 of the Labor Code of the Russian Federation).

Error three

By agreement between the employee and the employer, annual paid leave can be divided into parts (Part 1 of Article 125 of the Labor Code of the Russian Federation). However, not everyone correctly understands how this agreement is achieved. In organizations and enterprises, this practice is widespread when employees receive wishes for a vacation schedule, and then the approved schedule (with vacations divided into parts) is communicated to the employees for signature. With this “technology” the main requirement of the law is not met - a bilateral agreement on dividing the vacation into parts is not reached before the vacation schedule is approved.

One solution to this issue may be for the employee to contact the employer in the form of a written application and obtain a corresponding resolution. Only a positive resolution from the manager on the employee’s application allows part of the vacation to be included in the vacation schedule, and not its continuous period.

Error four

Currently, many employees are asking for vacation in installments. It is taken into account that at least one of the parts of this leave must be at least 14 calendar days (Part 1 of Article 125 of the Labor Code of the Russian Federation). Employers often try to provide the remaining part only on weekends (Saturdays and Sundays), and employees, on the contrary, only receive it on weekdays.

We must not forget that an employee must take a break from work during vacation. Therefore, 28 days of basic vacation include 20 working days (160 hours for an 8-hour working day and a 40-hour working week) and 8 days off (that is, 4 full weeks), since vacation is measured in calendar days and not in working days.

Thus, the employee's remaining vacation days must include both workdays and weekends. But they can be provided in any combination, because the law does not prohibit this.

Example

The employee is entitled to vacation in the amount of 28 calendar days. He took 14 days off at once. The remaining days can be divided into parts, and four days of vacation must necessarily fall on weekends (Saturday and Sunday), and ten days on working days.

Error five

At the written request of the employee, if possible, unused vacations may be provided to him with subsequent dismissal (except for cases of dismissal for guilty actions) (Part 2 of Article 127 of the Labor Code of the Russian Federation). At the same time, Rostrud emphasizes (letter of Rostrud dated December 24, 2007 No. 5277-6-1) that providing an employee with unused vacation followed by dismissal is the right of the employer, and not his responsibility.

If leave is granted with subsequent dismissal upon termination of the employment contract at the initiative of the employee, then the employee has the right to withdraw his resignation letter before the start date of the leave, unless another employee is invited to take his place by way of transfer (Part 4 of Article 127 of the Labor Code of the Russian Federation).

Despite the fact that the day of dismissal is considered the last day of vacation, all settlements with the employee are made before he goes on vacation, since after its expiration the parties will no longer be bound by obligations.

Please note that the last day of work is not the day of his dismissal (the last day of vacation), but the day preceding the first day of vacation (Articles 84.1, 136, 140 of the Labor Code of the Russian Federation; definition of the Constitutional Court of the Russian Federation dated January 25, 2007 No. 131-О-О) . Therefore, in fact, the employment relationship with the employee ends from the moment the vacation begins, which means that the work book and other work-related documents that the employer is obliged to provide to the employee must be given to the employee before going on vacation.

Rostrud also noted that during illness during the period of leave followed by dismissal, the employee is paid temporary disability benefits, however, unlike the general rules (Article 124 of the Labor Code of the Russian Federation), leave is not extended by the number of days of illness.

By expressing a desire to receive leave followed by dismissal, the employee thereby expressed a desire to terminate the employment relationship with the employer (if dismissed at his own request) or agreed with the legality of their termination (if dismissed for other reasons). As for the extension of annual paid leave, the employer also does not have the right to do this, because from the moment the leave begins, the employer has no obligations to the employee who received leave with subsequent dismissal (Part 1 of Article 124 of the Labor Code of the Russian Federation).

Upon dismissal due to the expiration of the employment contract, leave with subsequent dismissal may be granted even when the vacation time completely or partially extends beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation (Part 3 of Article 127 of the Labor Code of the Russian Federation).

Providing vacation in the first year of work after six months

Instructions

First of all, decide what is more important to you: more free days or the material side of the issue, that is, good vacation pay. It depends on which month and on which day it is better to rest.

The right to the first paid leave arises after 6 months of continuous work at the enterprise. Its total duration is 28 calendar days. You can take it entirely or in parts, one of which must be at least 14 days.

Use the remaining days at your discretion and in any quantity depending on your rest needs. You can take an unconventional route: after taking 14 days off, fill out a vacation application for each of the remaining days, ask your employer for 1 day off, and you will receive 3 weeks of full rest. However, keep in mind that the HR and accounting departments are unlikely to be happy with this development of events, since their document flow regarding your leave will increase significantly.

Please note that non-working holidays are not included in the calendar days of vacation, so you can take them off later or calculate the beginning and end of your vacation taking them into account.

When going on vacation for 14 days, write an application on Monday, and your vacation will begin on the evening of the previous Friday. If you have already taken 2 weeks off and want to use the rest of your vacation, take it from Monday to Friday of the next week. Thus, you will spend 12 days allotted to you, you will actually have 16 rest, and in addition, you will leave 2 days in reserve.

It is very convenient to take a short vacation of 4-5 days in. Submit an application for working days falling between May 1 and May 9, take into account the transfer of weekends, and you will receive 10-11 free days. You can follow the same scheme on other holidays, adding it to a long weekend.

If you are interested in good cash payments, take a vacation starting from Saturday and ending on Sunday: weekends are included in the calculation of vacation pay.

With loyal management of the enterprise, employees can rest for 28 days continuously. Take advantage of this opportunity if your employer allows it entirely. But remember: when you go on vacation, you will receive money for its entire duration, and on the next you can only count on payments for the number of days actually worked, which in this case can range from 1 to 3.

Related article

Sources:

• how profitable it is to work

Regular annual paid vacation is a guaranteed type of rest provided to all employees working under an employment contract. Receipt procedure vacation and is indicated in Chapter No. 19 of the Labor Code of the Russian Federation.

You will need

• - schedule;
• - application (if leave is granted unscheduled or in parts).

Instructions

In accordance with labor legislation, annual paid vacation cannot be less than 28 calendar days. You can receive it in full or in parts, but one part must be 14 days, the remaining 14 days you have the right to take during the year in any parts.

If you are planning to split vacation, notify the employer in writing before scheduling vacation ov. The schedule is drawn up by the responsible representative of the HR department, taking into account the wishes of employees, when they would like to go to vacation.

If you need to get another vacation outside the schedule, submit a written application addressed to the head of the enterprise. The manager cannot refuse this request: - parents who have more than two children under the age of 12; - pregnant women; - women who have not finished vacation for child care; - husbands whose wives are in vacation e for pregnancy and childbirth; - minor employees; - disabled people; - part-time workers; - spouses of military personnel; - veterans of the Great Patriotic War; - combat veterans; - full holders of the Order of Glory; - honorary donors of the Russian Federation; - Heroes of the USSR and the Russian Federation; - employees who eliminated the accident in Chernobyl. To all other employees vacation provided on schedule or in agreement with management.

Last week, I, an employee of a manufacturing company, contacted the HR department to apply for leave, but was refused - the HR officer replied that I had already taken my vacation this year. This news came as an unpleasant surprise to me, because I had already planned a trip to the sea with my family.

The personnel officer told me when I could take my next vacation and explained how vacation days were counted throughout the year. In this article I have collected all the information that, I hope, will help you understand how vacation is calculated and how vacation pay is calculated.

Let's start with the fact that during the year you have the right to take at least 28 days of vacation. This right is guaranteed by Article 115 of the Labor Code of the Russian Federation and the employer is obliged to fulfill it.

28 days of vacation can be taken as a whole, that is, you can take 28 calendar days off continuously, or divided into parts. The vacation can be divided into parts at your request, but one of the parts should not be less than 14 calendar days.

In other words, out of 28 days, you must take 14 days of unbroken vacation, and you can divide the remaining 14 days at your discretion (for example, take 2 days as needed). This procedure for registering leave is provided for in Art. 125 Labor Code of the Russian Federation.

How to calculate vacation days

• find out the exact day you started working (you can look at a copy of the employment contract or ask the HR department);
• decide on the day to go on vacation;
• count the number of months from the date of hiring to the date of the planned vacation.

For each full month of work you are credited with 2.33 days of annual leave. Thus, after working for 9 months (from February to September), you are entitled to 21 days of rest (2.33 days * 9 months).

Let's look at an example. 04/01/2019 Kramarenko S.P. got a job at Gladiator LLC. In October 2019, Kramarenko decided to go on vacation. During his time working at Gladiator, Kramarenko “accumulated” 14 days of vacation (2.33 days * 6 months).

When can you take a vacation?

Following the letter of the law, you can take a vacation only if you have worked at the company continuously for at least six months. That is, if you get a job in May 2019, you will be able to take a vacation no earlier than November.

In this case, you will “accumulate” 14 calendar days of vacation, which can be “taken” inseparably or divided. At the same time, you can “split” your vacation only on the condition that during the year you take “continuous” vacation - 14 days.

Let's look at an example. Kuleshov V.D. got a job at Zodiac LLC on June 1, 2019. He will be able to go on vacation no earlier than December 2019. For 2019, Kuleshov will be accrued 16 days of vacation (2.33 * 7 months), which he can use entirely or divide into 14 days and 2 days.

How to calculate additional vacation days

If you have a disability group or work in the field of education, then you have the right to receive additional leave. Also, “extended” leave is granted to civil servants, employees of the Ministry of Emergency Situations, employees of the prosecutor’s office, etc.

In such cases, the vacation period for each category of citizens is determined by the relevant laws, in particular, the provisions of the Labor Code of the Russian Federation. For example, employees with disabilities have the right to rest for at least 30 days during the year. This means that for each month of work, such citizens are “credited” with 2.33 days and 2.5 days of vacation.

Let's look at an example. Shuvalov S.L. – storekeeper of LLC “Farmer”, disabled group III. Shuvalov got a job at Farmer in December 2017. In July, Shuvalov took leave for 14 calendar days (07/16/18 – 07/29/18).

During the period of work in “Farmer”, Shuvalov was accrued 17.5 days of vacation (2.5 days * 7 months, from December 2017 to June 2019), of which he used 14 in July (the balance is 3.5 days).

How to count vacation days including weekends and holidays

If weekends fall within the period of your vacation, they are included in your vacation in the general manner and reduce the amount of annual vacation “accumulated” by you during the year.

If holidays fall during your vacation, your vacation is increased by the holidays, but the total period of accrued vacation does not decrease due to the holidays.

Let's look at an example. Gavrilenko E.D., driver of Trans Service LLC, went on vacation 2 times in 2019:

• for 3 days (from 05/07/18 to 05/09/18);
• for 14 days (from 06/11/18 to 06/24/18);
• for 5 days (from 07/16/18 to 07/20/18).

Since 05/09/18 is a public holiday, Gavrilenko’s May vacation was extended by 1 day (Gavrilenko went to work on 05/11/18).

For 2019, Gavrilenko was accrued 28 days of vacation, of which he used (3 + 14 + 5). This means that Gavrilenko can rest for another 6 days before the end of the year.

When can I take my next vacation?

I learned from a friend of mine that his boss denied him leave, citing the fact that my friend had already gone on leave a month ago. Having turned to the legislation and talked with the personnel officer at my company, I found out that the actions of my friend’s boss were illegal!

If you were on vacation, for example, in May, this does not mean at all that you cannot relax in June. The days worked between the first and second vacation also do not matter. The main condition is that the period of work for vacation must be at least six months.

How to calculate vacation pay

By independently calculating your vacation days, you can also easily calculate the vacation pay that your employer must pay you during your vacation. To calculate you will need:

1. The number of days of your vacation. To calculate, take the vacation application and count the total number of calendar days indicated in it.
2. Billing period. To calculate vacation pay, you will need to determine the calculation period - 12 calendar days before the vacation. If you plan to go on vacation in September 2019, then your billing period will be 09/01/17 – 08/31/18.
3. Annual income. Sum up the salary you received during the pay period. If you were paid bonuses, allowances, or bonuses for the previous year, then they also need to be included in the calculation.

Now we proceed directly to the calculation using the formula:

SumOtp = AverageDaySalary * CalDnOtp,

where SumOtp is the amount that the accounting department will accrue to you in the form of vacation pay;
SrDnevnZarab - average daily earnings;
KolDnOtp - the number of vacation days according to the application (count both working and calendar days).

Many people have difficulty calculating average earnings. But, I hasten to dispel your fears and doubts - everything here is extremely simple. If you have calculated your total income for the year, then calculating your average daily earnings will not be difficult for you.

Average daily earnings = Annual income / 12 / 29.3.

Let's look at an example. Shchekunov D.L., an employee of Velikan LLC, wrote an application for leave for a period of 12 days (08/13/18 – 08/24/18).

The billing period for Shchekunov is 08/01/17 – 07/31/18. During this period, Shchekunov was paid the following amounts:

Shchekunov's average daily earnings:

RUR 236,453 / 12 / 29.3 = 672.51 rub.

Vacation pay was paid to Shchekunov in the amount of:

RUB 672.51 * 12 days = 8,070.07 rub.

Every person working under an employment contract has the right to leave (Part 5, Article 37 of the Constitution of the Russian Federation, Article 21 of the Labor Code of the Russian Federation). Vacation refers to the employee’s rest time, i.e. during this period he is released from performing his job duties and has the right to use this time as he sees fit (Articles 106, 107 of the Labor Code of the Russian Federation).

Paid leave is provided to the employee annually (Article 122 of the Labor Code of the Russian Federation). For the period of the next vacation under the Labor Code of 2019, the employee retains his place of work (position), as well as his average earnings (Article 114 of the Labor Code of the Russian Federation). That is, the vacation is paid at the expense of the employer.

Paid leave must be provided to an employee regardless of his place of work, shift, form of remuneration, position held, term of the employment contract, legal form of the employer, etc. Therefore, vacations are provided, among other things, to those who work:

• part-time (Article 287 of the Labor Code of the Russian Federation);
• on a part-time basis (Article 93 of the Labor Code of the Russian Federation);
• at home (Article 310 of the Labor Code of the Russian Federation);
• remotely (Article 312.4 of the Labor Code of the Russian Federation).

At the same time, leave is not granted to persons with whom civil law contracts have been concluded (Article 11 of the Labor Code of the Russian Federation).

Annual paid leave: how many days

The duration of the annual basic paid leave in the general case must be at least 28 calendar days (Article 115 of the Labor Code of the Russian Federation). But there are categories of workers who are entitled to:

• (for more days);
• , provided in addition to the main one.

The next paid leave: the procedure for its provision

As a general rule, in accordance with the Labor Code of the Russian Federation, annual paid leave is granted to an employee for each working year. Such a year is counted from the date the employee starts working, and not from January 1 (Article 123 of the Labor Code of the Russian Federation).

As for the first year of work with a new employer, the employee has the right to use vacation after 6 months. But by agreement with management, a newly hired employee can go on vacation earlier (Article 122 of the Labor Code of the Russian Federation).

The next paid vacation can be granted to an employee at any time during the calendar year in accordance with the vacation schedule (Article 122 of the Labor Code of the Russian Federation). Each employer approves such a schedule no later than 2 weeks before the start of the calendar year, i.e. no later than December 17 of the current year, a vacation schedule for the next year must be drawn up and approved (Article 123 of the Labor Code of the Russian Federation).

If an employee is going on vacation as scheduled, then there is no need to take an application from him for another vacation. In this case, it is necessary to send him a notice of vacation 2 weeks before the start of the employee’s vacation or earlier against signature (Article 123 of the Labor Code of the Russian Federation). There is no approved form for such notification, so the employer has the right to decide for himself how to notify the employee (Rostrud Letter No. 1693-6-1 dated July 30, 2014). For example, a notification could be written like this:

Limited Liability Company LLC "Kaleidoscope" Leading engineer Kungurov I.S. Notification dated 05/08/2019 No. 2

We would like to inform you that, in accordance with the vacation schedule approved for 2019, from May 27, 2019, you are granted basic annual paid leave for 14 calendar days. The start date is June 10, 2019.

Head of HR Department O.N. Petrenko

Received notification on 05/08/2019 Kungurov I.S. In addition to the notification, it will be necessary to issue an order to grant leave to the employee or employees in form No. T-6 or No. T-6a, respectively ().

Vacation must be paid no later than 3 days before the start date of the vacation (Article 136 of the Labor Code of the Russian Federation).

Another vacation in personnel forms

In the working time sheet in form No. T-12 or No. T-13 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1), vacation days are marked with the letter code “OT” or the digital code “09”.

Also, a note about the employee’s vacation must be reflected in section VIII of the employee’s personal card in form No. T-2 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).

Leave application form

If your employee is going on vacation not according to schedule, then he must write a vacation application addressed to the head of the company. The text of the application often begins with the words “I ask you to grant me another paid leave...”. But the vacation period itself can be specified in different ways:

• from a specific date for a certain number of days;
• from one date to another date.

Both options are acceptable. But if holidays fall during the vacation period, then the number of calendar days of vacation used may be .

A sample application for leave (annual) can be found in a separate article.

Mandatory leave

Due to operational necessity or other reasons, an employee may not use his vacation during the year. In this case, accumulated vacation days are carried forward to future periods. But for two consecutive years, paid leave under the Labor Code must be provided to the employee. In addition, it is prohibited to fail to provide leave during the year to employees under the age of 18, as well as to persons employed in work with hazardous (harmful) working conditions (Article 124 of the Labor Code of the Russian Federation).

When should annual paid leave be extended or postponed?

The Labor Code of the Russian Federation provides for several cases when leave should be extended or postponed taking into account the wishes of the employee. This applies to situations where an employee during annual leave (Article 124 of the Labor Code of the Russian Federation):

• fell ill or was injured. In this case, benefits for days of temporary disability are paid to the employee in the general manner (Letter of the Federal Social Insurance Fund of the Russian Federation dated 06/05/2007 No. 02-13/07-4830);
• performed government duties for which the law provides for exemption from work. For example, he was a juror in court (Article 10, paragraph 3 of Article 11 of the Law of August 20, 2004 No. 113-FZ).

If an employee, while on vacation, immediately notifies his employer of illness or the performance of government duties, then his vacation can be automatically extended by the appropriate number of days (clause 18 of the Rules on regular and additional vacations, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169) . In this case, there is no need to issue a separate order for extension. As a result, the employee will return to work later than the originally established end date of the vacation.

If the employee goes to work in accordance with the vacation schedule and only then informs the employer, for example, that he was sick, then he will need to agree on the issue of transferring part of the vacation to another date. The employee will have to write an application to postpone the vacation.

By the way, if sick leave was issued due to the need to care for a sick family member, then leave for the period of incapacity is not extended or transferred (clause 40.41 of the Procedure to the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n, Letter of Rostrud dated June 01, 2012 No. PG/4629-6-1).

Other cases of vacation postponement

As mentioned above, the employee:

• must be notified of it no later than 2 weeks before the start of the vacation;
• no later than 3 days before the start of the vacation, he must receive the vacation payments due to him.

If these requirements are not met, the employer, upon a written application from the employee, will have to postpone the initially planned vacation to another period agreed with the employee (Article 124 of the Labor Code of the Russian Federation).

Also, the vacation must be postponed if the employee, due to production needs, agreed not to go on vacation in the current working year, or was recalled from vacation.

Payment of vacation to employees for income tax purposes

Payment for employees' vacation days is taken into account for profit tax purposes as part of labor costs (clause 1, article 252, clause 7, article 255 of the Tax Code of the Russian Federation). We are talking about vacation pay paid in accordance with the legislation of the Russian Federation. That is, this is the payment:

• basic annual leave (regular or extended);
• annual additional leave provided to certain categories of employees;
• educational leave, for the period of which the employee retains his average earnings (Articles 173-176 of the Labor Code of the Russian Federation, clause 13 of Article 255 of the Tax Code of the Russian Federation).

But if, in accordance with a collective agreement or local regulations, your employees go on vacation for a longer period of time than is established by law, payment for additional vacation days is not recognized as expenses (Clause 24 of Article 270 of the Tax Code of the Russian Federation).

In addition, the expenses do not take into account payment for additional leave provided to the employee for sanatorium-resort treatment of an industrial injury or occupational disease (clause 3, clause 1, article 8, clause 10, clause 2, article 17 of the Law of July 24, 1998 No. 125- Federal Law). Since these amounts are subsequently compensated from the funds of the Social Insurance Fund: they are counted towards the payment of insurance premiums for industrial accidents and occupational diseases in the Social Insurance Fund or can be reimbursed from the fund.

Vacation pay for employees: personal income tax and insurance contributions

Vacation pay paid to employees in connection with taking annual paid vacations is subject to personal income tax (clause 6, clause 1, article 208, clause 1, article 210 of the Tax Code of the Russian Federation), since this is the income of employees. Actually for the same reason, because Vacation pay is a payment to an employee within the framework of an employment relationship; insurance premiums must be calculated from their amount (