How to calculate vacation pay upon dismissal. Calculation of vacation pay upon dismissal
If your employee decides to say goodbye to your organization, or your organization to him, then on the date of dismissal he will probably have days of unused vacation left. In this regard, the employee, upon his application, may be granted leave with subsequent dismissal (except in the case of dismissal for guilty actions). And then the day of dismissal will be the last day of the employee’s vacation. Or, instead of vacation, the employee can be paid compensation for vacation under the Labor Code of the Russian Federation (Article 127 of the Labor Code of the Russian Federation,).
Vacation compensation is accrued to the employee for all unused vacations. That is, the employee will have to receive compensation for unused additional leave upon dismissal on the same basis as compensation for unused main leave (Article 127 of the Labor Code of the Russian Federation). In this case, the basis for termination of the employment contract does not matter (Letter of Rostrud dated 07/02/2009 N 1917-6-1).
How to calculate compensation for unused vacation
The first thing you need to do when calculating compensation for unused vacation is to determine the employee’s vacation period.
For each fully worked year, the employee is entitled to compensation for full annual paid leave - as a general rule, 28 calendar days (Article 115 of the Labor Code of the Russian Federation). For a year not fully worked, the number of unused vacation days for which compensation must be paid is determined in proportion to the time worked.
So how to count days for compensation for unused vacation? If the employee worked without vacation at his last place of work for less than 11 months, and he was entitled to vacation in calendar days, then the number of unused vacation days is determined as follows:
In this case, the indicator “Number of months of work for a given employer” is calculated taking into account the following rule (clause 35 of the Rules, approved by the NKT of the USSR on April 30, 1930 N 169):
- if half a month or more is worked, this month is taken into account in the calculation as a whole month;
- if less than half a month is worked, then this month is not taken into account.
Thus, compensation for unused vacation upon dismissal in 2019 is not paid if the employee worked at his last job for less than half a month, or if on the date of dismissal all his vacations were taken off.
Of course, the result of calculations using this formula may not be an integer. Then the value can be rounded, but not according to the rules of mathematics, but always upward, i.e. in favor of the employee (Letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 N 4334-17).
When the number of unused vacation days has been established, you can proceed to calculating the compensation itself for unused vacation upon dismissal.
In turn, the average daily earnings of an employee are determined in the same way as when calculating vacation pay (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).
Typically, vacation compensation upon dismissal is calculated according to the formulas given above. But for a number of cases, there are specific rules for determining compensation for unpaid vacation.
How to calculate vacation compensation in working days
Some employees, in accordance with the requirements of the Labor Code of the Russian Federation, are granted leave in working days. These are employees with whom employment contracts have been concluded for a period of up to 2 months (Article 291 of the Labor Code of the Russian Federation), as well as seasonal workers (Article 295 of the Labor Code of the Russian Federation). How is compensation for leave upon dismissal calculated for them? The compensation itself is the same as when calculating compensation for calendar days. That is, as the product of the number of unused vacation days by the average daily earnings. But the number of days of unused vacation is determined by a different formula:
Special rules for calculating leave compensation upon dismissal
Rule 1. If an employee has worked in an organization for 11 to 12 months, then he must receive compensation for a full working year, i.e. for the entire annual paid leave (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 12/18 .2012 N 1519-6-1). The exception is the case when the employee’s vacation period turned out to be 11 months as a result of rounding.
Rule 2. An employee who has worked in an organization from 5.5 to 11 months is paid compensation for the entire annual leave if he was fired (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169, Letter of Rostrud dated August 9, 2011 N 2368-6 -1 ):
- in connection with the liquidation of the employing organization;
- on staff reduction;
- due to certain other circumstances (for example, due to conscription for military service).
This rule applies only if the employee worked for this employer for less than a year. Otherwise, when calculating compensation for vacation, the formulas specified in the previous sections are applied (Letters of Rostrud dated 03/04/2013 N 164-6-1, dated 08/09/2011 N 2368-6-1).
So, taking into account the above requirements, the amount of compensation for leave upon dismissal in 2019 is determined, despite the fact that the “Rules on regular and additional leaves”, to which we have already referred more than once, were approved back in 1930 (although, of course, Since then they have already gone through several editions).
Below is the calculation of compensation for unused vacation upon dismissal (example).
Compensation for unused vacation in 2019: calculation
Engineer Krasilshchikov A.N. resigns from Kaleidoscope LLC on May 31, 2019. He has been working in this organization since February 12, 2018. In 2018, he was granted annual paid leave of 14 calendar days. In accordance with the Regulations on payment of vacations of Kaleidoscope LLC, the number of days of unused vacation when calculating is rounded up to the nearest whole number.
The average daily earnings of an employee is 1,622 rubles.
For the period starting from February 12, 2018 Krasilshchikov A.N. worked in the organization for 1 year (02/12/2018 - 02/11/2019), 3 months (02/12/2019 - 05/11/2019) and 20 days (05/12/2019 - 05/31/2019). Since his last working month was more than half worked, it is taken as a whole month in the calculation. That is, the period of work of an engineer at Kaleidoscope LLC for the purpose of calculating compensation is 1 year and 4 months.
The number of unused vacation days will be: 23.3 days. (28 days + 28 days/12 months x 4 months - 14 days). Taking into account rounding: 24 days.
Compensation for missed vacation upon dismissal in 2019 is equal to: RUB 38,928. (24 days x 1622 rub.)
Compensation for unused vacation: when is it paid?
The employer must pay the employee in full on the day of his dismissal, i.e. on the last day of his work (Article 140 of the Labor Code of the Russian Federation). During this period, the employee must be paid the salary and bonuses due to him, compensation for unused vacation, as well as other compensation provided for by law, labor or collective agreement, local regulations.
Cash compensation for unused vacation without dismissal
In the current difficult economic situation, many are interested in how to receive compensation for unused vacation if the employee does not intend to quit. But before answering the question - how, you need to understand - is it possible to receive compensation for unused vacation without dismissal.
Replacing vacation with monetary compensation is allowed in cases where the employee is entitled to vacation lasting more than 28 calendar days, and he himself has expressed a desire to receive compensation instead of vacation provided in excess of these 28 days (Article 126 of the Labor Code of the Russian Federation). To do this, he must write a statement. However, the last word still remains with the employer: it is he who decides whether to send the employee on vacation or pay him monetary compensation for unused vacation. There are also courts that support this position (Decision of the Supreme Court of the Komi Republic dated August 15, 2011 N 33-4410/2011).
Taking into account the above, the amount due to the employee can be replaced by compensation (Article 126 of the Labor Code of the Russian Federation). Since it is provided in addition to the main leave of 28 calendar days (Article 115 of the Labor Code of the Russian Federation).
If you, as an employer, decide to satisfy the employee’s request, you must issue an order to replace part of the leave with compensation. There is no approved form for such an order, so it is drawn up in any form.
Order to replace vacation with monetary compensation (sample)
Limited Liability Company "Kaleidoscope"
ORDER
06/04/2019 N 10-hp
Moscow
On replacing part of the vacation with monetary compensation
In accordance with Art. 126 Labor Code of the Russian Federation
I ORDER:
Leading engineer Kurguzov G.N. replace with monetary compensation a portion of the annual paid leave provided for the period from March 23, 2018 to March 22, 2019, exceeding 28 calendar days, in the amount of three calendar days.
Reason: statement of G.N. Kurguzov. dated 05/31/2019 N 2.
General Director (signature) Zlobin I.V.
I have read the order:
Leading engineer 06/04/2019 (signature) Kurguzov G.N.
Compensation instead of vacation in personnel documents
If you decide to pay an employee, at his request, compensation for part of his unused vacation, then this fact must be reflected in the employee’s personal card. In form N T-2 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) in section VIII “Vacation” the following is indicated:
- in column 4 “Number of calendar days of vacation” - the number of days replaced by compensation;
- in columns 5-6 “Start date” and “End date” - a comment that vacation days have been replaced by compensation;
- in column 7 “Grounds” - an order (with details) to replace the vacation with compensation.
In the vacation schedule according to form N T-7 (
How to calculate the number of vacation days upon dismissal? The question is relevant mainly for calculating compensation for unused vacation. This article provides a step-by-step algorithm for calculating the duration of vacation and the amount of its monetary compensation.
Right to leave upon dismissal
Art. 127 of the Labor Code of the Russian Federation provides a resigning employee with an alternative: to take vacation days unused during the work period or receive money for them. Moreover, if payment of compensation is the employer’s responsibility, then providing leave “in kind” is his right. This is exactly how the CC is formulated. 1 and 2 tbsp. 127 Labor Code of the Russian Federation.
Important! Dismissal of an employee for guilty actions excludes the possibility of granting leave, but does not relieve the employer of the obligation to compensate him.
Since the amount of compensation directly depends on the duration of unused vacation, the need to calculate the number of vacation days before dismissing an employee will arise if the employee does not take advantage of the vacation. The provision of leave with subsequent dismissal is carried out in full or in the part agreed upon by the employer and employee, since the provision of annual leave in proportion to the time worked is not provided for by the Labor Code of the Russian Federation.
Calculation of the number of days of unused vacation
By virtue of clause 28 of the Rules approved by the People's Commissar of the USSR dated April 30, 1930 No. 169 (hereinafter referred to as the Rules), the number of unused vacation days is the product of the duration of actually worked time in months and the duration of the allotted vacation, divided by 12 - a number equal to the number of months in a year .
That is, the calculation formula is as follows:
Ku = (Mo × Do) / 12,
where: Ku - the number of vacation days accumulated and not used at the time of dismissal;
Mo - the number of months worked (for the first year of work - in total, starting from the second - in the year corresponding to the dismissal);
Until - duration of annual paid leave in days;
12 is the number of months in a year.
Important! From the period worked, time should be excluded that is not included in the vacation period (Part 2 of Article 121 of the Labor Code of the Russian Federation).
According to Part 1 of Art. 115 of the Labor Code of the Russian Federation, annual leave lasts at least 28 days (for more information about the duration of leave, see the article Duration of the annual main paid leave). In this regard, a classic example of calculating vacation days upon dismissal is as follows:
Mo = 9 months.
Until = 28 days.
Ku = (9 × 28) / 12 = 21 days.
The above formula is widely used by courts when considering disputes about the amount of compensation for vacation (see, for example, appeal rulings of the Moscow Regional Court dated 08/23/2012 No. 33-13622, St. Petersburg City Court dated 02/13/2014 No. 33-2064/14).
If you have worked for less than a month
For the purpose of calculating days of unused vacation, one should take into account not the calendar month, but the actual hours worked by the worker, starting from the date of employment. This provision directly follows from the content of Art. 14 of the Labor Code of the Russian Federation, according to which the calculation of periods associated with the emergence of labor rights and obligations begins from the date from which the beginning of their occurrence is determined.
But the period of an employee’s work in an organization rarely amounts to a full number of months. For example, employment took place on January 14, and dismissal is scheduled for November 19. That is, the employee worked for 10 months and 5 days. Should the 5-day balance be taken into account when calculating the length of vacation?
Clause 35 of the Rules prescribes that surpluses amounting to less than half a month should be excluded from the calculation base, while surpluses exceeding half a month, on the contrary, should be taken into account. The same position was stated by Rostrud in letters dated 06/08/2007 No. 1920-6, dated 12/31/2008 No. 5921-TZ, dated 12/18/2012 No. 15-19-6-1.
Important! The duration of unused additional paid leave is determined according to the same rules with the only exception: only days actually worked are taken into account (Part 2 of Article 121 of the Labor Code of the Russian Federation).
- Additional leave for irregular working hours - duration and procedure for provision;
Calculation of vacation balance if part of it is used
Example
In the year corresponding to the dismissal, the employee worked 10 months 17 days, while taking 10 days of vacation out of 28 allotted. An excess of 17 days is more than half a month and therefore counts as a full month. The balance calculation will look like this:
- (11 × 28) / 12 = 25.67 - the total number of vacation days due for the last working year;
- 25.67 - 10 = 15.67 - the number of vacation days due to the employee at the time of dismissal.
Important! It is possible that the calculation of the vacation balance results in a negative number. For example, if an employee rested for 15 days but worked only 4 months this year, it turns out that he owes the employer 5 days.
In this case, you cannot force the employee to complete the missing period, but you can deduct from his salary vacation pay paid for the 5 days of vacation taken but not worked.
Note! Retention must be carried out in compliance with Part 2 of Art. 137 of the Labor Code of the Russian Federation and taking into account the restrictions established by Art. 138 Labor Code of the Russian Federation.
How to calculate compensation for unused vacation
To determine the amount of monetary compensation for vacations not taken by a resigning employee, 2 indicators are needed:
- number of unused vacation days;
- average employee earnings per day.
The calculation formula will look like this:
Rk = Kd × Zd,
where: Rk - amount of compensation;
Kd - number of days of unused vacation;
Zd is the employee’s average earnings per day.
Determining the amount of average daily earnings
The calculation procedure here depends on the unit of measurement of the holiday. It can be calculated:
- In calendar days - according to the general rule established by Art. 120 Labor Code of the Russian Federation.
- In working days - in relation to certain categories of workers:
- working under a temporary employment contract concluded for a period of up to 2 months;
- seasonal workers.
If vacation is calculated in calendar days
The procedure for determining the average daily earnings for payment of compensation for vacation provided in calendar days is established by Part 2 of Art. 139 of the Labor Code of the Russian Federation and clause 10 of the regulation approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).
The formula is as follows:
Зд = Зп / 12 / 29.3,
Salary - actual accrued salary for the 12 calendar months preceding dismissal;
12 - number of months in a year;
29.3 is the average number of days in a month.
Calculation example
The date of dismissal is December 1, 2017.
Salary for the billing period from 12/01/2016 to 11/30/2017 - 420,000 rubles.
420,000 / 12 = 35,000 rub. - monthly earnings.
35,000 / 29.3 = 1,194.54 - average daily earnings.
If vacation is calculated in working days
According to Part 3 of Art. 139 of the Labor Code of the Russian Federation and clause 11 of Regulation No. 922 in order to determine the amount of compensation for vacation in terms of its calculation in working days, the average daily earnings are calculated using the following formula:
Zd = Zf / RD 6,
where: Zd - average daily earnings;
Zf - actual accrued salary;
RD 6 - the number of working days according to the calendar of a 6-day working week.
Calculation example
Operating period: from 10/01/2017 to 12/01/2017.
Salary for October - 60,000 rubles.
Salary for November - 58,000 rubles.
The number of working days is 51.
60,000 + 58,000 = 118,000 rub. - salary for the entire period of work.
118,000 / 51 = 2,313.73 rubles. - average daily earnings.
Rules for rounding the number of vacation days to a whole number
A calculation using the above formula almost never results in an integer. For example, if an employee worked for 8 months before dismissal, the number of unused vacation days will be 12.67. The legislator does not say anything about rounding the number of vacation days to a whole number, but the employer still has such an opportunity (see, for example, letter of the Ministry of Health and Social Development dated December 7, 2005 No. 4334-17).
Note! If this opportunity is used, the question of how to calculate vacation days upon dismissal, obtaining an integer number, should be resolved in accordance with the same letter from the Ministry of Health and Social Development. According to the document, arithmetic rules do not apply in this case: rounding is always carried out in favor of the employee, that is, upward.
For example, with 4 months worked, the duration of the required vacation will be 9.3 days. In such a situation, the employee must be provided with compensation for 10 days of rest or vacation pay for the same 10 days must be calculated.
Important! Rounding off vacation days upon dismissal affects the amount of vacation pay or compensation for vacation, but not the duration of the vacation actually provided (see letter of Rostrud dated December 24, 2007 No. 5277-6-1).
Calculation of compensation: exceptions to the rules
There are situations when it is not necessary to calculate the number of vacation days based on the actual time worked. Thus, according to Part 2 of Clause 28 of the Rules, vacation compensation for a full working year is due to employees who worked 11 months or more before dismissal. The same, by virtue of Part 3 of Clause 28 of the Rules, applies to employees whose work experience in their last place was from 5.5 to 11 months, provided that they are dismissed for one of the following reasons:
- upon liquidation of the employing organization;
- reduction of staff;
- conscription for compulsory military service.
Important! Rostrud, in letters dated 08/09/2011 No. 2368-6-1 and dated 03/04/2013 No. 164-6-1, drew the attention of employers to the fact that these standards apply exclusively to employees who have worked part-time. That is, starting from the second working year, the number of days of unused vacation is calculated according to general rules - based on the actual time worked.
So, the duration of unused vacation is calculated in days, the number of which is directly proportional to the actual time worked. At the same time, periods that, according to the law, are not subject to inclusion in the vacation experience are excluded from the calculation base.
The Labor Code of the Russian Federation guarantees annual leave to every employee. If it is not fully used, then the employee is entitled to compensation. Its size depends on the duration of work. Read more about how to calculate compensation for unused vacation.
Legal basis
In Art. 122 of the Labor Code of the Russian Federation describes the procedure for granting annual leave and the rules for calculating compensation. All employed employees who have worked for more than 6 months have the right to 28 days of paid vacation. Compensation is paid for the part that exceeds the specified period, or days that are transferred to the next calendar year. The basis in both cases is the employee’s statement. Employee compensation for unused vacation may be paid earlier if:
- a woman goes on maternity leave;
- We are talking about minor employees;
- the employee adopts a child under 3 months;
- upon dismissal.
When paying compensation, you should consider some nuances:
- part-time work does not affect the length of vacation;
- the employee can exercise his right to paid holidays at any time;
- monetary compensation for unused vacation is also accrued to employees who work under a fixed-term contract;
- upon dismissal, the employee must be compensated in full for unused vacation days.
The Labor Code of the Russian Federation also specifies restrictions under which payment is not made:
- if a civil contract has been concluded with the employee;
- if a person has worked for less than half a month.
If compensation is paid for the entire vacation, the company may be fined for violating the law:
500–5000 rubles are paid by managers and entrepreneurs;
30-50 thousand rubles are repaid from the organization’s funds.
Vacation can be transferred to the next year only for production reasons. It is prohibited not to provide it at all for more than two years (Article 124 of the Labor Code of the Russian Federation).
How to calculate compensation for unused vacation
- duration of work in the last place;
- number of days used.
Holidays are provided for each year of work. The calculation begins from the moment of crime to responsibilities. The next year is counted from the first day of January. The right to rest arises after six months of continuous work. By agreement of the parties, it may be provided earlier than this period. Paid days off for subsequent work experience can be used at any time in accordance with the internal rules of the company. The legislation allows for the possibility of providing time off for early periods in one calendar year. If some months are subject to exclusion, then the billing period is shifted by the same number of days. This can be unpaid leave lasting more than 14 days, a period of child care, absenteeism (Article 122).
Amount of days
The amount of compensation depends on length of service, position, profession and region. The average citizen is compensated for 28 days per year. Certain categories of employees are entitled to longer leave:
- civil servants - 35 days (Federal Law No. 79);
- judges working in the areas:
- Far North – 51 days;
- equivalent to the Far North - 45 days;
- in normal climatic conditions – 30 days.
The length of their leave is also affected by their length of service. Judges who have worked for 5 to 10 years are entitled to an additional 5 days of vacation, 10-15 years - 10 days, more than 15 years - 15 days. The same provision applies to disabled people (Federal Law No. 181) who serve in the Russian Air Force, employees of the Ministry of Internal Affairs, and other law enforcement agencies of the Far North.
Personal income tax
Compensation for unused vacation days, like other remuneration for labor, is subject to personal income tax. Withholding is carried out at the time of payment. Contributions must be calculated in the same month in which the accruals were made. That is, if an employee quits on September 1, and compensation was paid in August, then all accruals must be attributed to the eighth month.
Examples
During the billing period, the employee was paid a salary of 400 thousand rubles. The calendar year is fully completed. How to calculate compensation for unused vacation?
- Average earnings: 400,000 / 12 months. / 29.3 = 1137.65 rub.
- Amount of vacation pay: 1137.65 * 28 days. = 31854.20 rub.
- Personal income tax: 31854.20 * 0.13 = 4141.05 rubles.
- Compensation for unused vacation upon dismissal is calculated using the following formula:
SDZ * KDO, where
SDZ – average daily earnings;
KDO – number of days of rest.
In this example, the employee will receive the full amount minus personal income tax:
31854.20 – 4141.05 = 27713.15 rubles.
Let's look at a more complex example.
The employee worked in the organization from 02/01/14 to 09/30/14. He has the right to receive 28 days of vacation. His salary for full months of work was 40 thousand rubles, and in September - 45 thousand rubles. Compensation for unused vacation upon dismissal is calculated as follows:
- Number of days: (28 / 12) * 8 = 19 (rounded up).
- Average earnings: (40000*7 + 45000) / (8*29.4) = 1380 rubles.
- Compensation amount: 1380 * 19 = 26220 rub.
- Personal income tax: 26220 * 0.13 = 3408.6 rubles.
- Amount on hand: 26220 – 3408.6 = 22811.40 rubles.
Billing period
Calculation of compensation for unused vacation upon dismissal is carried out on the basis of fully worked 12 months. Their duration is considered from the 1st to the 30th (31st) and the 28th (29th) in February. The calculation excludes days when the employee was:
- on a sick leave;
- on maternity leave;
- on leave without pay.
Although the calculation process is quite simple, the following errors are common:
- compensation is paid for days not taken off;
- a different formula is used;
- vacation days are rounded down;
- calculation is carried out for unused days of the last year of work.
The number of days is calculated by dividing the duration of rest by 12, and then multiplying by the months of service:
– 2.33 with a vacation duration of 28 days;
– 2.92, if an additional 7 days of rest are provided.
When compensation for unused vacation is calculated, rounding up vacation days is not provided for by law. But the manager can regulate this point by internal decrees.
Special cases
According to Art. 120 of the Labor Code of the Russian Federation, leave is calculated and provided in calendar days. For employees engaged in seasonal work (Article 291) and persons who have entered into contracts for a period of up to 2 months (Article 295), vacations are calculated in working days.
Many questions also arise regarding the calculation of compensation for unused vacation upon dismissal if the employee worked for incomplete months. Let's look at specific examples.
Ivanov I.M. started work on May 15. In the first year, he took 3 days off for 3, 6 and 5 days. How to determine the billing period? According to the rules, the first year should be counted from 05/15/14 to 05/14/15. If the number of days of unused rest does not exceed 14 (3 + 6 + 5), then the end date should not be shifted.
Karaseva I.V. was hired on August 15, 2012. From 06/06/13 to 22/11/13 she was on maternity leave, from 11/23/2013 she took maternity leave until 05/22/15. As of February 3, the employee returned to work part-time. And on 06/16/15 she resigned of her own free will. It is necessary to determine the length of service.
Maternity leave is subject to exception. The end date of the billing period does not need to be shifted. For the first fully worked year, you are entitled to 28 days of rest. The second working year is completely excluded from the calculation:
- from 23.11 to 31.12. 2013 - 39 days;
- from 01.01. until December 31, 2014 - 365 days;
- from 01.01 to 02.02. 2015 - 33 days.
During this entire period, the employee was on maternity leave.
The next pay date begins on 08/15/13 and lasts until the date of dismissal on 06/16/15. This period can be divided into two segments:
- from August 15 to November 23, 2013 - 3 months 9 days (maternity leave);
- from 03.02 to 16.06. 2015 - 4 months 14 days.
The total work experience is one year, 7 months and 25 days.
Truancy
Upon dismissal, an employee is entitled to payments for unused vacation. But absenteeism is excluded from the length of service (Article 121).
Kovalev M.P. took up his duties on September 2, 2014. From April 2, 2015, he was absent from work without a valid reason. The management decided to dismiss Kovalev on 06/02/15 for absenteeism. You need to calculate your vacation time. The period from 04/02 to 06/01/2015 is excluded from the calculation. From 09/02/14 to 04/02/15 Kovalev worked for 7 months. Compensation will be accrued during this period.
Extended vacation
The Labor Code of the Russian Federation provides for additional days (Article 334) for certain categories of workers. For example, teachers rest for 14 or 29 days more. Payment of compensation for unused vacation is carried out if the employee has worked for more than 11 months (with 42 days of rest) and 10 months (with 56 days of rest).
Teacher Gracheva R.F. hired on August 26, 2014. On June 30, 2015, she resigned. The employee was not provided with 56 days of annual leave. We need to calculate compensation. During the year (08/26/14 – 06/30/10) 10 months and 5 days were worked. According to rounding rules, the report will be based on 10 months. For them, the teacher can claim compensation at the rate of 56 days.
Full payment
All other things being equal, one year consists of 11 months of work and 28 days of rest. If an employee works less than the specified period, he is entitled to full compensation for unused vacation. The sample application that the employee writes in this case is no different from the standard one.
Employees who worked for more than 5.5 months and quit for the following reasons may also qualify for full compensation:
- in connection with liquidation, reorganization of an enterprise or temporary suspension of work;
- entry into military service;
- business trips to universities, technical schools;
- transfer to another job;
- due to unsuitability.
Examples
Petrov V.V. took up his duties on June 11, 2014. A year later, on June 19, he quits. There were no gaps in the billing period. How to calculate unused vacation? As of the date of dismissal, June 19, the person had worked for 11 months and 9 days. Since 9 k.d. are less than half a month, they are excluded. Thus, the basis for calculations is 11 months, for which the employee is entitled to 28 days of rest.
The employee has been working at the enterprise since October 13, 2014. He was called up for military service on January 31, 2015. There were no omissions during the billing period. You need to calculate unused vacation days. Total experience is:
–13.10.14 – 12.03.15 - 5 full months;
– 13.03.15 – 31.03.15 - 19 days. > 15 days For calculation purposes it is rounded up. The total experience is 6 months.
Since the employee worked for more than 5.5 months, he is entitled to full compensation for 28 days.
Partial payment
If an employee has worked at the company for less than 11 months, compensation is calculated in a proportional amount.
Example. The person was hired on 5/26/15. On 06/20/15 he decided to quit. How to calculate compensation for unused vacation? The employee worked for less than a month. As of the date of dismissal, his length of service was 23 k.d. This figure is rounded to 30. Compensation is due for:
(28 days / 12 months)*1 month = 2.33.
If the company provides for rounding, the payment will be made in 3 days.
Similar calculations are carried out if the length of service is from 1 to 11 months.
Example. The employee worked for the organization for 5 months and 19 days. He then resigned of his own free will. How to calculate compensation for unused vacation in this case? According to the rules, the vacation period is six months. If the internal rules of the company provide for rounding of days, then the payment will be made for:
28 k.d. / 12 months * 6 months = 13.99 or 14 days.
Changes in terms and conditions
If an employee worked in several positions for 12 months and then quit, then unused vacation for the year is calculated separately for each period. Then the obtained result is summed up.
Example. The teacher was hired on October 1, 2014. She is entitled to 42 days of leave. On January 12, she was transferred to the position of secretary. The duration of vacation has been reduced to 28. Due to staff reductions, she quits on June 30. During the work period, the employee took 5 days off. Let's calculate the number of days subject to compensation.
The period of work as a teacher was 3 full months and 12 days, which are excluded from the calculations. Compensation must be paid based on: 42 / 12 * 3 = 10.5 days. The employee worked in the position of assistant for 5 months and 20 days. Total experience - 6 months. Since she was fired due to staff reduction, she is entitled to full payment for 28 days. Let’s sum up the result: 28+10.5 = 38.5 – 5 (days used) = 33.5 days.
Rest followed by dismissal
At the request of the employee, unused days in full can be provided before his dismissal. The period of rest does not increase length of service. Only those days that would be subject to compensation in a standard situation are paid.
Example. Sidorov V.I. hired on 09/02/14. And on 06/09/15 he wrote an application for leave with further dismissal from 06/16/15. Of the established 30 days, the employee used 10. The date of dismissal is 07/15/15. As of June 16, 2015, Sidorov had worked for 9 months and 14 days. Total experience - 9 months. Payment of compensation for unused vacation will be made at the rate of (30 / 12) * 9 – 10 = 12.5.
The amount of payments to a dismissed employee must include:
- wages for the time that he actually worked in the month that falls on his dismissal;
- compensation related to unused vacation (this is done in the case where an employee entitled to receive paid vacation did not use this right and was not on vacation).
There are cases in practice when a dismissed person has the right to claim inclusion in the above payment amount:
- severance pay, which is equal to the average salary for two weeks;
- severance pay, which is equal to monthly average earnings;
- average salary, which is calculated based on the time required for a dismissed employee to find a new job.
All of the above payment amounts are made in accordance with decisions of the administration of the enterprise or organization. It is her responsibility to justify all of these payments or, if the employee submits a written statement, to justify her decision not to pay them.
As a rule, at present, most payments are made at the initiative of the administration of an enterprise or organization, which itself has the right to make them or refuse them to a dismissed employee.
All payments made related to dismissal must be reflected in the accounting list in a manner similar to that in which the amounts for the basic salary were reflected.
Deadlines for making payments and issuing a work book
As for the deadlines during which all amounts due must be paid to a dismissed employee, current legislation requires wages accrued for the period worked before dismissal, compensation for unused vacation, and severance pay to be paid on the day the employee leaves the company or from the organization.
On the same day, he must receive in his hands the work book that has been kept at his place of work all this time, in which by this time the corresponding record of dismissal must have already been made.
Moreover, this entry must include the reason for dismissal in the form of the relevant article of the Labor Code of the Russian Federation, the number and date of the order issued in connection with the dismissal.
It is also necessary to observe one more unwritten rule: upon receipt of the work book, the dismissed employee is obliged to sign the order and the work book itself that he is familiar with this order (and therefore has no claims against such a decision by the administration).
How is the dismissal of an employee formalized?
If several employees are to be dismissed, form No. T-8a is drawn up. Form for drawing up a note-calculation - No. T-61. All three of the above forms were approved by the State Statistics Committee of the Russian Federation (Resolution No. 1 of January 5, 2004).
The front side of this document is filled out by an employee of the personnel department, and the back side is filled out by the accounting department, to which the document is transferred from personnel officers. The accounting employee also has the responsibility to make the final settlement with the dismissed employee.
Calculation of payment based on actual time worked
This refers to the time that the employee worked in the month of dismissal, provided that he has already received an advance payment and payment for the previous month.
Let us give a clear example for this
On March 15 of the reporting year, employee of Fialka LLC Petrov must be dismissed, according to the application he submitted, at his own request. Petrov’s salary, according to the order accepting him at Fialka LLC, is 7,000 rubles. In March there were 20 working days, of which Petrov worked 10.
Thus, when calculating, Petrov should receive the following salary amount for March of the reporting year: 7,000 rubles: 20 workers. days x 10 work days = 3500 rub.
Calculation of compensation for unused vacation
A dismissed employee has the right to claim monetary compensation for all vacations that were not used by him. In modern office work, it is taken into account that the employer is obliged to provide all its employees with paid vacations annually.
And if the leave was not provided and used on time, then this threatens trouble through the labor inspectorate, as well as the prosecutor’s office. In our current extremely clearly defined labor legislation, there is no place for overtime in the name of building a bright future, and every year an employee is required to take his allotted vacation.
Thus, in the average case of dismissal, we consider the vacation that the dismissed employee did not take during the reporting year.
Vacation is calculated in proportion to the months worked. If the employee worked less than half a month, then in this case the excess is excluded from the calculation. If the surplus is half a month or more, then it is rounded up to the amount for a full calendar month.
If the dismissed employee has submitted a corresponding written application, then the days due to him for unused vacation may be provided before the day of dismissal. Thus, first the dismissed employee goes on vacation, and then the subsequent dismissal occurs.
However, this mechanism does not apply to cases where an employee is fired due to inconsistency or other violations, including labor discipline, violation of the daily routine, and so on.
In this case, all due compensation for unused regular leave is issued to him on the day of dismissal.
The amount of compensation in the case of existing unused vacation can be calculated according to rules similar to those that were applied when calculating average earnings during work.
Example
Employee Petrov has been working at the same LLC “Fialka” since January 10, 2013. He resigns, as previously stated, on March 15 of the reporting year.
Petrov’s official salary is 7,000 rubles. During this time, he worked for 1 full month (that is, February) and half of March (in this case, half or more is counted as a full month).
Thus, the amount of compensation due to him should be calculated based on the following number of vacation days: 28 days: 12 months. x 2 months = 5 days The number of vacation days is 5 days.
The amount that must be paid as compensation for the vacation due to employee Petrov, but which he did not take, will be:
7000 rub. : (16 working days x 16 working days (in January, all days after the New Year holidays are considered working days) + 7000 rubles x 1 working month + 3500 rubles for March = 17500 rubles) : (16 working days days in January + 20 work days in February + 10 work days in March = 46) x 5 days for vacation = 1902.17 rub. This final amount will be the amount of compensation for the legally required labor leave.
If the dismissed employee has already taken the regular annual leave due to him and it turns out that upon dismissal there are extra days that he actually “got over,” then the amount of those days that he “got over” is recalculated in exactly the same way.
And the amount determined during the calculation must be deducted from the final calculation.
In what cases is a dismissed employee entitled to severance pay?
There are situations when a dismissed employee is entitled to receive severance pay.
These are the following situations:
- the administration, based on the documentary evidence submitted to it by the employee, determines that he cannot correspond to the position he occupies due to health reasons;
- if the employee is called to perform active military service;
- if the conscription is related to alternative civil service;
- There are also situations when an employee expresses in writing a desire to refuse his transfer to work in another city, caused by the fact that the employer is moving to this city.
In addition to the above situations, there are cases when staff reductions are necessary. In this case, the administration must pay the following compensation to the redundant employee:
- an amount equal to the severance pay based on the employee’s average earnings for one calendar month;
- the amount, based on the average monthly earnings of an employee, which is due to a person dismissed due to staff reduction for the period during which he must by law take a new job; this period of time should not exceed two months, provided that severance pay is included in the same amount.
Let's sum it up
A dismissed employee has the right to count on compensation calculated from the current calendar month, unused vacation, as well as severance pay and/or the amount until he is employed.
Video on the topic: “Labor leave and payment of compensation upon dismissal”
When drawing up an employment contract, citizens are guaranteed payment of monetary remuneration. It includes the salary under the employment agreement, various allowances and additional payments, and when applying for annual paid rest time, the amount of vacation pay.
If at the time of termination of employment at the enterprise the employee has not fully used the guaranteed vacation days, he may be paid compensation. In the material presented you can find out how compensation for unused vacation is calculated and within what time frame it should be paid.
Legislative regulation
Labor legislation guarantees to each citizen upon dismissal the payment of all amounts due for the time actually worked. If on the last day of work an employee has at least one unused vacation day, he receives the right:
- receive compensation for unused vacation.
In some cases, departmental regulations may only provide for termination of work with the actual provision of remaining days of rest. This is due to the peculiarities of budget planning and financing.
Payment of vacation pay upon dismissal, as well as any other payments, must be made no later than the last day of work at the enterprise. The specified date will be indicated in the management order on the employee’s dismissal. It is this document that the accounting department will use when calculating the amount.
Compensation for vacation pay will be provided in any case of termination of employment: upon dismissal at one's own request, upon termination of the contract at the initiative of the employer, etc.
Let's consider the order in which compensation for leave upon dismissal is paid, and what information is necessary for the correct calculation.
Calculation and payment of compensation
Since vacation pay must be paid no later than the last day of work in the company, the accounting department must make the calculation in advance. Vacation pay upon dismissal is calculated based on the following information:
- the date of dismissal, which is recorded in the order;
- the duration of annual paid leave for a given employee - the standard amount according to the Labor Code of the Russian Federation is 28 days, but for some categories of citizens this figure is significantly higher (for example, for employees in areas equated to the Far North, an additional 14 days of annual leave are required);
- the amount of the employee’s salary for the last 12 months of work at the enterprise.
When issuing a dismissal order, HR employees must indicate the number of vacation days remaining for the employee. The remaining days are calculated based on full months of work, rounded to the full number (for example, if vacation is not used for 5 months 27 days, the figure of 6 months will be used for calculation.).
With a standard duration of rest time of 28 days, the calculation of the remaining unused vacation will be: 28: 12 x 6 = 14 days of unused vacation.
It is this figure that will be indicated in the order to terminate the employment contract with the employee, and the accounting department will use it to calculate compensation.
Accrual of vacation pay upon dismissal is based on the average daily wage of the dismissed employee. For this purpose, the accounting department uses the following formula:
- Average daily salary of an employee = FROM: 12: 29.3, where:
- OT – the total amount of monetary remuneration accrued to the employee over the last 12 months of employment;
- 12 – number of calendar months in a year;
- 29.3 – average calculated value of the number of days in a month.
Let's calculate the average daily earnings of an employee if he received 520,000 rubles during the year:
- average daily salary = 520,000: 12: 29.3 = 1,478.95 rubles per day.
Leave compensation upon dismissal will be:
- 14 days of unused vacation x 1,478.95 rubles = 20,705.30 rubles.
Vacation pay calculator
When calculating, it is necessary to take into account that the monetary remuneration for calculating vacation pay does not include all payments received by employees over the past 12 months. The amount of payments for temporary disability, travel allowances, as well as a number of other payments are not taken into account.
Compensation is calculated taking into account certain restrictions on the total duration of work:
- up to one month of work – payments are made if at least half a month has been worked;
- from one to eleven months – a proportional calculation of the average daily wage is used;
- over eleven months – calculation and payment are carried out on a general basis.
The employee will receive the amount of compensation no later than the last day of work, along with other payments due.
