How to calculate days of compensation for unused vacation. How to calculate the number of vacation days upon dismissal

Every citizen of the Russian Federation who works officially has the full right to receive compensation for unused vacation upon dismissal, if there are still days off.

How to calculate vacation compensation upon dismissal: legislative regulation

Today, the issue of the very procedure for calculating vacation days, as well as receiving monetary compensation for non-use, is regulated directly by the Labor Code of the Russian Federation. In particular, we are talking about the following articles:

, which regulates the procedure for calculating vacation days for each citizen of the Russian Federation working officially;
, which regulates the issue of payment of monetary compensation for unused leave, including additional leave.

In addition to these legislations, the Tax Code of the Russian Federation is also taken into account, which regulates the issue of taxation of cash income received for unused main or additional vacation.

Calculation of compensation for unused vacation: formula

Leave compensation upon dismissal calculated using the following formula:

The number of unused vacation days, as a general rule, is determined as the product of the number of vacation days allotted to the employee for each month of work (we divide the annual vacation by 12) by the number of months worked for a particular employer, minus the vacation days already taken.

Please note that when calculating the number of months worked for an employer, there are some peculiarities (clause 35 of the Rules, approved by the NKT of the USSR on April 30, 1930 N 169). So, if an employee worked less than half a month, then this month is excluded from the calculation, but if half or more, this month is counted as a whole month. As they explained to us in Rostrud, if there are 31 days in a month, then half are 16 days, and if there are 29 days in a month, then half are 15 days.

If the resigning employee has no income

In this case, the reasons for the situation should be considered. If the employee received average monthly earnings for the last year (this happens during long business trips, after maternity leave or parental leave), then the calculation is made from the salary, taking into account all types of accruals and bonuses accepted by the tariff agreement approved at the enterprise.

If wages were paid at the enterprise according to the so-called gray schemes, and were not documented, then there can be no question of officially calculating the rest of the vacation.

Does the duration of work matter?

The period of time worked is of no small importance:

more than 11 months - employee compensation is calculated for every full 11 months.
up to 1 month - compensation payments will be accrued if the employee has worked for more than half a month. In this case, unused vacation days are calculated as one full month.
from 1 to 11 months. An employee who has worked for 11 months has the right to a full payment of compensation. If the duration of work varies from 1 to 11 months, a proportional calculation is made.

There are exceptions - according to the adopted Rules of April 30, 1930 N 169, employees who have worked from 5.5 to 11 months are awarded compensation payments in full if the reason for dismissal was:

liquidation of the enterprise;
entry into military service;
transfer to another job and in some other cases.

Calculation of compensation upon dismissal: rules

How to calculate compensation upon dismissal? The main condition for making the final payment is the presence in the accounting department of an order from the enterprise’s HR department regarding the dismissal of an employee. Depending on the reason for termination of the employment relationship, the basis for creating an order is an application from the employee or an order from the manager.

The following information is required to be filled out in the order:

on the number of days of the next unused vacation;
about excessively used and subject to withholding vacation days;
Articles of the Labor Code when issuing a dismissal order - 114,121,127,137 require strict compliance with the requirements contained therein.

Calculation of vacation experience

In order to calculate it correctly, let us turn to the Labor Code of the Russian Federation to its 121 article. This article will help determine which time periods should be taken into account and which should be excluded from the vacation period.

Periods to include:

actual time worked by the employee;
unpaid leave within 14 days;
the time when the employee was suspended from performing his job duties due to failure to undergo a medical examination, and if the lack of a medical examination was not due to the fault of the employee himself;
if the employee was not actually at the workplace, but this place was reserved for him (weekends, holidays, vacation time, sick leave, maternity leave, etc.);
forced absence of an employee from the workplace through no fault of his own.

Periods to be excluded:

Holiday to care for the child;
unpaid leave for more than 14 days;
absenteeism without good reason.

Separately, I would like to note that maternity leave is included in the length of vacation pay, but parental leave is not included.

The period that the employee worked at the enterprise from the date of his employment to the present moment is taken. This time period excludes the non-accountable periods listed above.

The resulting value must be expressed in full months. To do this, an incomplete month is rounded up to a full month if 15 days or more were worked in it, but if less than 15 days were worked, then it is not taken into account.

Example

The employee has been working at the company for 8 months. and 5 days. In the ninth month, less than 15 days were worked, so we will not take it into account. The length of service will be 8 months.

The employee has been working at the company for 8 months. and 25 days. In the ninth month, more than 15 days were worked, so we round it up to the full. The length of service will be 9 months.

Calculation of unused vacation days

Based on the length of service calculated in the first paragraph, the vacation days due to the employee for the entire period are calculated.

To do this, follow a few simple steps:

determine how many vacation days an employee is entitled to per month;
multiply this value by the number of months of vacation experience;
subtract the days already used.

Example

The employee has been working at the company since May 20, 2014, and resigns on October 25, 2015. Annual paid leave – 28 days. The employee managed to rest for 14 days during his work. How many days in advance must compensation be paid upon dismissal?

per month the employee is entitled to 28/12 = 2.33 days of vacation;
The vacation period is: from May 20, 2014 to May 19, 2015, 12 months worked, from May 20, 2015 to October 25, 2015 - 5 months. and 5 days. We do not take into account 5 days, that is, the total length of service is 12+5=17 months. Multiply 2.33 by 17 months. = 39.61 days of vacation are due to the employee for the entire period of work.
since he has already taken 14 days off, they must be subtracted from the total number of vacation days: 39.61 – 14 = 25.61 days left for the employee.

Compensation upon dismissal must be paid for these 25.61 days.

Calculation of average daily earnings

To calculate compensation upon dismissal, you must determine the employee's average daily earnings. This earnings should be determined in the same way as in the normal calculation of vacation pay.

In short, to calculate this value you need to take the last 12 cal. months before the month of dismissal. Determine the total earnings for this period and divide the resulting value by the number of days actually worked by employees during this time.

If all months are worked in full, then the total amount of payments to the employee for the year is divided by 12 and 29.3, this will be the average daily earnings.

If a month is not fully worked, then the average daily earnings will be determined by dividing payments for the year by the total number of days worked in the year, which will consist of the sum of days in fully worked months and days in incompletely worked months. The latter indicator is determined by dividing the actual days worked by the total number of days in the month, after which the resulting value must be multiplied by 29.3.

Example

The employee worked for 11 months. completely, and in the 12th (December) I was sick for 5 days. There are 31 days in total in December, 26 of which were worked. The days worked in the last month are determined = 26/31 * 29.3 = 24.66 days.

Total number of days worked for the year = 11 * 29.4 + 24.66 = 348.06 days.

Average daily earnings = annual earnings / 348.06

Calculation of compensation upon dismissal

Amount of compensation upon dismissal = average daily earnings * number of days of unused vacation.

If an employee worked for 11 months, then he is entitled to compensation upon dismissal for 28 calendar days.

Example

The employee began working at the company on 02/04/2013. He resigns on October 25, 2015. How to calculate the vacation pay compensation that will be paid to him upon dismissal?

His 1st working year: from 02/04/2013 to 02/02/2014, during which time he was on leave without pay for 21 days and on basic leave for 14 days.

Vacation days without pay exceeding 14 days are not taken into account, that is, 7 days are not taken into account. We will increase the employee’s 1st working year by these 7 days: from 02/04/2013 to 02/09/2014, the vacation pay is 12 full months.

2nd working year: from 02/09/2014 to 02/08/2015, the period was worked in full, was not on vacation, during this period the length of service was 12 full months.

3rd working year: from 02/09/2015 to 10/25/2015, during this period there were 28 calendar days of main vacation. Experience this year: 8 full months. and 17 days, 17 days rounded to a full month.

Total, total vacation period = 12 + 12 + 9 = 33 months.

An employee is entitled to 2.33 days of vacation per month.

2.33 * 33 = 76.89 days of rest are due to the employee for the entire period of work.

He took 14+28 = 42 days off, which means he still has to pay compensation for another 76.89 - 42 = 34.89 days.

If the total earnings for the last 12 months preceding the dismissal (from 10/01/2014 to 09/20/2015) amount to, say, 120,000 rubles, then compensation will be determined as follows.

Compensation upon dismissal = 120,000 / (12 * 29.3) * 34.89 = 11,867.35 rubles.

Experience for granting leave

But if produced incorrectly calculation of vacation compensation upon dismissal If there is a mistake by company personnel (HR or accountant) and this is later discovered, the guilty parties are subject to penalties.

Deadline for payment of compensation for unused vacation

The employer is obliged to make all payments to an employee upon his dismissal on the last day of work of this employee (Article 140 of the Labor Code of the Russian Federation). Accordingly, the employee must also receive compensation for unused vacation on his last working day.

Responsibility for non-payment of compensation for unused vacation

If the employer does not pay the resigning employee compensation for unused vacation, and the labor inspectorate finds out about this (for example, the employee writes a complaint), then the employer will be fined. The amount of the fine is (Part 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

from 30,000 rub. up to 50,000 rub. — for a legal entity-employer;
from 10,000 rub. up to 20,000 rub. — for officials of the legal entity-employer;
from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

By the way, if the employer pays compensation for unused vacation, but in violation of the established deadline, then along with this compensation the employer is obliged to pay the employee another compensation - for the delay in labor payments (Article 236 of the Labor Code of the Russian Federation). Its size can be calculated by our Compensation Calculator for delayed wages.

Compensation for unused vacation upon dismissal and personal income tax

Such compensation is subject to personal income tax in full (clause 3 of article 217 of the Tax Code of the Russian Federation). The employer must transfer the tax on compensation for unused vacation to the budget no later than the day following the day of its payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

In certificate 2-NDFL, compensation for unused vacation is reflected according to income code 2013 (Appendix No. 1 to the Order of the Federal Tax Service dated September 10, 2015 N ММВ-7-11/387@).

Compensation for unused vacation: insurance premiums

Compensation for unused vacation is subject to insurance contributions for compulsory health insurance, compulsory medical insurance, and VNIM (subclause 2, clause 1, article 422 of the Tax Code of the Russian Federation), as well as contributions “for injuries” (subclause 2, clause 1, article 20.2 of the Federal Law of July 24 .1998 N 125-FZ).

Is it possible to replace vacation with monetary compensation without dismissal?

Replacing vacation with monetary compensation without dismissal is permissible only for the vacation period exceeding 28 calendar days (Article 126 of the Labor Code of the Russian Federation). This happens upon a written request from the employee. Days exceeding the main vacation can be replaced with money. Only those categories of employees who are entitled to additional days of rest (disabled people, teachers, doctors, northern workers, etc.) can receive cash remuneration instead of rest. Or if the employer has provided additional days for rest in the company’s local regulations. And then, not in all cases.

The legal norm uses the wording “can be replaced,” which leaves the employer the right to refuse the employee financial compensation. Payment of money instead of providing extra days of rest is at the discretion of management.
Vacation will not be replaced with money for pregnant women, minors and workers in hazardous and hazardous industries.

It is also not possible to accumulate vacation days for the previous year, and then take part of the double vacation over 28 days in cash. when summing up and transferring vacations from one year to another, only a portion of more than 28 days in each year can be replaced.

Indexation of average earnings when salary increases

For example, if the salary changes from 27,500 to 31,000, the indexation coefficient will be:

It is by this number that you will need to multiply the amount of wages for the period that was taken into account when calculating vacation pay.

So, when dismissing an employee, it is necessary to take care of full and timely payment to him for unused vacation days. In this case, you need to remember:

The duration of the vacation directly depends on the length of service in a particular organization - up to 11 months of work, you can only receive part of the money.
The amount of compensation is determined by multiplying the number of unused rest days and average daily earnings.
In the event that the right to vacation has been used in full, and the working year has not yet ended, upon dismissal, part of the money for these days may be withheld from the employee.

Video on the procedure for calculating vacation pay:

Error when calculating leave upon dismissal after maternity leave

The employee quits at the end of her maternity leave and upon dismissal, she, like all employees, needs to calculate compensation. When calculating the number of compensated days, the time of maternity leave (based on sick leave) is taken into account, but the time spent caring for a child is not taken into account.

Error when calculating compensation if the year is not fully worked

If an employee has worked for less than a year and decided to quit, then the number of compensated days is calculated on an actual basis, and if only an incomplete month has been worked, then more (rounding up) or less (rounding down) half of the month worked is taken into account. Average daily earnings are calculated from the number of months actually worked.

Video about vacation compensation:

The only current regulatory document explaining the procedure for calculating compensation for unused vacation remains the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on April 30, 1930 No. 169 (hereinafter referred to as the Rules).

According to paragraphs 28, 29 and 35 of the Rules, an employee who has worked in an organization for 11 months, which are subject to credit towards the period of work giving the right to leave, receives full compensation for unused leave. The amount of full compensation is equal to the amount of payment for vacation of the established duration.

According to clause 28 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169, upon dismissal of an employee who has not used his right to leave, he is paid compensation for unused leave.

You can receive compensation for all unused days of annual paid leave only upon dismissal (based on Article 127 of the Labor Code of the Russian Federation).

For an employee who continues to work, upon his written application, only that part of the annual paid leave that exceeds 28 calendar days can be replaced with monetary compensation (based on Article 126 of the Labor Code of the Russian Federation).

When calculating the terms of work that give the right to compensation for leave upon dismissal, surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to at least half a month are rounded up to a full month (clause 35 of the Rules).

Please note: even if the employee has not been on vacation for more than two years, which is prohibited by law (Article 124 of the Labor Code of the Russian Federation), upon dismissal he is entitled to compensation for the entire period. After all, as already mentioned, compensation should be paid “for all unused vacations.”

There is one more subtlety: employees with whom civil contracts have been concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code do not apply to them.

Example 1

The employee was hired by the organization on March 16, 2009, and left on February 8, 2010. During this period, he was on annual paid leave for 28 calendar days and on leave without pay for 17 calendar days. It is required to determine the number of calendar days of compensation for unused vacation upon dismissal.

The period from March 16 to February 8 of the following year accounts for 10 months and 23 days. Of the number of calendar days of unpaid leave, 3 days cannot be included in the length of service giving the right to annual leave (17 days - 14 days) (see Article 121 of the Labor Code of the Russian Federation.)

Thus, the employee is entitled to vacation for a period of 10 months and 20 days. Since 20 days are more than 15 days, the employee’s length of service, from which the duration of the vacation is determined, is 11 months. In this case, the employee is entitled to full compensation for 28 calendar days. Considering that he has already used his vacation, he has nothing to compensate upon dismissal. Employees who have worked from 5.5 to 11 months also receive full compensation if they quit due to:

liquidation of an enterprise (institution) or its individual parts, reduction of staff or work, as well as reorganization or temporary suspension of work;
entry into active military service;
business trips in the prescribed manner to universities, technical schools, and preparatory departments at universities;
transfers to another job at the suggestion of labor bodies or their commissions, as well as professional organizations;
revealed unsuitability for work.

Example 2

The employee was hired on March 1, 2008. He used 28 calendar days of annual basic paid leave in 2008. Resigns on October 1, 2009 due to the liquidation of the enterprise. The length of service for calculating compensation for unused vacation will be 7 months. (from March 1 to October 1, 2009 inclusive). This is more than 5.5 months. Consequently, the employee is entitled to compensation for a full vacation, i.e., 28 calendar days.

An employee who has not worked in an organization for a period giving him the right to full compensation has the right to proportional compensation for calendar days of vacation. In this case, based on paragraph 29 of the Rules, the number of days of unused vacation is calculated by dividing the duration of vacation in calendar days by 12. Based on this, with a vacation duration of 28 calendar days, the amount of compensation will be 2.33 calendar days for each month of work included in the length of service, giving the right to receive leave.

Current legislation does not provide for the possibility of rounding days of unused vacation to whole numbers (2.33 days, 4.66 days, etc.).

In accordance with paragraph 8 of Article 255 of the Tax Code of the Russian Federation, for profit tax purposes, only the amount of compensation for unused vacation that is calculated in accordance with generally established rules can be recognized as expenses. Rounding the number of days of unused vacation upward (from 4.66 days to 5 days) will lead to an overestimation of the amount of payments made in favor of the employee and to an understatement of the tax base for income tax. Rounding down (from 2.33 days to 2 days) will result in payment to the employee of less than the amount required by law.

There is no rounding to whole values of the number of days of unused vacation in the calculations given as examples in letters of Rostrud dated July 26, 2006 No. 1133-6, dated June 23, 2006 No. 944-6.

As a rule, the last month of vacation experience is incomplete. If 15 calendar days or more have been worked, this month of service is rounded up to the full month. If less than 15 days are worked, the days of the month are not taken into account (Article 423 of the Labor Code of the Russian Federation, clause 35 of the Rules, letter of Rostrud dated June 23, 2006 No. 944-6).

Example 3

An employee of the organization was hired on September 27, 2008, and since May 4, 2009, he resigns at his own request. It is necessary to determine how many months he is entitled to compensation for unused vacation if he has never been on vacation.

According to paragraph 35 of the Rules and Article 423 of the Labor Code of the Russian Federation, when determining the number of vacation days for which an employee is paid compensation upon dismissal, it is necessary to take into account that if the employee worked for less than half a month, the specified time is excluded from the calculation, and if half or more than half a month was worked, then the specified period is rounded to the nearest full month. The period for granting leave is from September 27, 2008 to September 26, 2009. From September 27, 2008 to April 26, 2009, the employee worked fully for seven months. The period from April 27 to May 4 is eight calendar days, which is less than half a month. Therefore, this period is not taken into account.

Thus, in this case, the total number of months for which the employee is provided with compensation is seven. The number of days of unused vacation is calculated using the formula:

Kn = Co x 2.33 days - Co,
where Kn is the number of days of main vacation that the employee did not take off at the time of dismissal; Co - the duration of the vacation period in full months; Ko - the number of days of main vacation that the employee took off at the time of dismissal.

Example 4

The employee was hired on December 3, 2008, and fired on October 31, 2009. In June 2009, he was on basic leave for 14 calendar days, and in August 2009, he was on leave without pay for 31 calendar days. In total, the employee worked for the organization for 10 months and 29 days.
Since the duration of leave at one’s own expense exceeded 14 calendar days per working year, the employee’s total length of service should be reduced by 17 calendar days (31 - 14).
The employee's vacation period will be 10 months and 12 calendar days (10 months 29 days - 17 days). Since 12 calendar days are less than half a month, they are not included in the calculation.
Consequently, 10 full months are counted towards the length of service giving the right to leave.
The employee took two weeks off from work. There is no need to pay compensation for them. Thus, in the case under consideration, the employee is entitled to compensation for 9.3 calendar days (10 months x 2.33 days - 14 days).

Compensation upon dismissal is paid at the rate of two working days per month of work:

employees who have entered into an employment contract for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
seasonal workers (Article 295 of the Labor Code of the Russian Federation).

Example 5

A short-term employment contract was concluded with the employee to perform work from March 27 to May 5, 2009 inclusive. It is required to calculate the amount of compensation for unused vacation upon dismissal.

During the period from March 27 to May 5, 2009, 1 month and 8 days were worked. Since 8 calendar days are less than 15, they are not taken into account. Consequently, 1 month of work is counted towards the length of service giving the right to receive compensation for vacation.

Since a short-term employment contract has been concluded with the employee, the rules of Article 291 of the Labor Code of the Russian Federation apply. Compensation for unused vacation will be 2 working days.

If an employment contract is concluded with an employee for an indefinite period, but for some reason it is interrupted before the end of the two-month work period, the provisions of Article 291 of the Labor Code of the Russian Federation cannot be applied.

Example 6

An employment contract for an indefinite period was concluded with the employee on November 2, 2009. The employee resigns of his own free will on December 14, 2009. It is required to calculate the number of calendar days of compensation for unused vacation upon dismissal.

The duration of work in the organization was 1 month and 12 days. Vacation compensation is due to any employee who has worked for more than 15 calendar days.

The contract with the employee was concluded for an indefinite period, therefore the rules established by Article 291 of the Labor Code of the Russian Federation for employees with whom a contract was concluded for a period of up to two months cannot be applied. The amount of compensation is determined based on the generally established vacation duration of 28 calendar days. The length of service giving the right to leave is 1 month. Therefore, the employee is entitled to compensation in the amount
28 days / 12 months x 1 month = 2.33 days

In educational budgetary organizations, teachers and professors who resign after 10 months of the academic year have the right to receive compensation for the full duration of vacation of 56 calendar days. If a teacher resigns during the academic year, he is entitled to proportional compensation at the rate of 4.67 days for each month worked.

Example 7

It is required to calculate the amount of compensation for unused leave upon dismissal for 5 months for a secondary school teacher.
For 5 months of work, the teacher is entitled to proportional compensation at the rate of 56 days. / 12 months x 5 months = 23.33 days

For teaching employees whose vacation duration is set at 42 calendar days, upon dismissal, full compensation for unused vacation is paid in the amount of full vacation if the employee worked for 11 months in the corresponding calendar year.

If by the day of dismissal the employee has worked for less than 11 months, proportional compensation is calculated, the amount of which is 3.5 days for each month worked.

Example 8

It is required to calculate the amount of compensation for unused leave upon dismissal for 10 months for a secondary school teacher.
For 10 months of work, proportional compensation is due at the rate of: 42 days. / 12 months x 10 months = 35 days

Article 127 of the Labor Code of the Russian Federation also provides, instead of receiving monetary compensation for unused leave upon dismissal, the possibility of providing paid leave with subsequent dismissal, with the exception of cases of dismissal on culpable grounds.

In this case, the day of dismissal should be considered the last day of vacation, and therefore the vacation days granted upon dismissal should also be included in the length of service, on the basis of which the duration of the vacation provided is determined.

Example 9

The employee is dismissed on March 25, 2009 under clause 1 of part 1 of Article 77 of the Labor Code of the Russian Federation “by agreement of the parties.” In his application, the employee requests that he be provided with unused vacation for the last working year before dismissal (28 calendar days). On the day of dismissal, the employee worked 8 months and 9 days in the current working year. It is necessary to determine the length of service for granting leave, the actual duration of leave and the date of dismissal.

The date March 25, 2009 is not the day of dismissal, but the day before the start of the vacation. As of this date, the employee worked 8 months and 9 days in the current working year. According to rounding rules, 9 days are discarded (since 9 days are less than 15 days), therefore leave must be provided for 8 months in the amount of:
28 days / 12 months x 8 months = 18.66 days

Leave is granted from March 26 to April 13, 2009. This means that April 13 is the day the employee is dismissed, and therefore, until April 13, 2009, the length of service that gives the right to paid leave must be taken into account.

The period from the beginning of the working year to April 13, 2009 is: 8 months. 9 days + 19 days = 8 months 28 days According to rounding rules, 28 days make up a whole month (since 28 days are more than 15 days), therefore, the indicated period accounts for 9 months of vacation experience. Therefore, leave must be provided for 9 months in the amount of 28 days. / 12 months x 9 months = 20.99 days

The employer is required to keep records of the time periods for which the employee is granted basic leave. The personnel service reflects these periods in the order (instruction) on granting leave to the employee, drawn up in form No. T-6 (T-6a). Based on the order, marks are made on the employee’s personal card (Form No. T-2), on the personal account (Form No. T-54, T-54a), and on the calculation note for granting leave to the employee (Form No. T-60). All forms of these documents and instructions for filling them out are approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

Amount of compensation for unused vacation

The procedure for calculating compensation follows from paragraph 8 of the Regulations, approved by Decree of the Government of the Russian Federation dated April 11, 2003 No. 213, and the decision of the Supreme Court of the Russian Federation dated July 13, 2006 No. GKPI06-637.
Based on these documents, the following formula can be derived:

Accounting

Compensation for unused vacation associated with dismissal is reflected in accounting as part of expenses for ordinary activities, namely as part of labor costs (clause 8 of PBU 10/99).

Accounting entries (When you hover over the account number, a tooltip appears)
Debit	Credit	Sum (rub.)	Content

Upon dismissal, the employee is paid monetary compensation for all basic and additional leaves provided for in the employment contract that were not used by him for the entire period of work in the organization (Article 127 of the Labor Code of the Russian Federation). In the last issue, we examined the procedure for determining the amount of average earnings, including for the purposes of calculating compensation for unused vacation upon dismissal (number 2 for 2010). In this article I.V. Morozova, a practical specialist in the issues of settlements with personnel for remuneration of enterprises of various forms of ownership, considers other features of calculating compensation.

An employee who has worked in an organization for less than six months upon dismissal is paid monetary compensation for unused vacation in accordance with the generally established procedure (Rostrud letter No. 944-6 dated June 23, 2006).

To determine the number of vacation days unused by an employee that are subject to compensation upon dismissal, the employer will need the following information:

the employee’s total length of service in the organization (number of years, months and calendar days);
the presence of periods excluded from the length of service giving the right to leave, and their duration in calendar days;
the number of calendar days of vacation due to the employee during his work in the organization;
the number of calendar days of vacation used by the employee at the time of dismissal.

The length of service giving the right to annual basic paid leave is calculated according to the rules established by parts 1 and 2 of Article 121 of the Labor Code of the Russian Federation. When calculating the length of service giving the right to leave, the following are taken into account:

actual work time;
the time when the employee retained his place of work (position), including the time of annual paid leave, non-working holidays, weekends and other days of rest provided to the employee;
time of forced absence due to illegal dismissal or suspension from work and subsequent reinstatement to the previous job;
the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service giving the right to leave does not include:

the time an employee is absent from work without good reason, including due to his removal from work in cases provided for in Article 76 of the Labor Code of the Russian Federation;
time of parental leave until the child reaches the legal age.

The length of service giving the right to leave is calculated as the difference between the employee’s total length of service in the organization and the periods not included in the leave length.

In accordance with Article 122 of the Labor Code of the Russian Federation, annual paid leave must be provided to the employee for each working year. The Labor Code of the Russian Federation does not contain a definition of the concept “working year”. But Article 14 of the Labor Code of the Russian Federation states that the period of time with which the Labor Code of the Russian Federation associates the emergence of labor rights and obligations begins with the calendar date that determines the beginning of the occurrence of these rights and obligations. In this case, terms calculated in years, months, weeks expire on the corresponding date of the last year, month or week of the term.

Thus, the working year for which leave is granted is always counted from the date of commencement of the labor relationship, which is determined in accordance with Article 16 of the Labor Code of the Russian Federation.

This is the start date of work specified in the employment contract or the day of actual admission to work if the contract was not drawn up in a timely manner.

The Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR dated April 30, 1930 No. 169, also states that the working year begins from the day an employee starts working for a specific employer.

However, the end date of the working year may vary. Its duration will be equal to a calendar year (365 or 366 calendar days) only if it consists entirely of periods included in the length of service giving the right to basic leave (Part 1 of Article 121 of the Labor Code of the Russian Federation). Periods not included in the vacation work experience (Part 2 of Article 121 of the Labor Code of the Russian Federation) extend the working year by the number of calendar days falling on them.

Example 1

The period from March 16 to February 8 of the following year accounts for 10 months and 23 days. Of the number of calendar days of unpaid leave, 3 days (17 days - 14 days) cannot be included in the length of service giving the right to annual leave.

liquidation of an enterprise (institution) or its individual parts, reduction of staff or work, as well as reorganization or temporary suspension of work;
entry into active military service;
business trips in the prescribed manner to universities, technical schools, and preparatory departments at universities;
transfers to another job at the suggestion of labor bodies or their commissions, as well as professional organizations;
revealed unsuitability for work.

Example 2

Current legislation does not provide for the possibility of rounding days of unused vacation to whole numbers (2.33 days, 4.66 days, etc.).

Example 3

Thus, in this case, the total number of months for which the employee is provided with compensation is seven. The number of days of unused vacation is calculated using the formula:

Example 4

Compensation upon dismissal is paid at the rate of two working days per month of work:

employees who have entered into an employment contract for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
seasonal workers (Article 295 of the Labor Code of the Russian Federation).

Example 5

Example 6

The duration of work in the organization was 1 month and 12 days. Vacation compensation is due to any employee who has worked for more than 15 calendar days.

Example 7

If by the day of dismissal the employee has worked for less than 11 months, proportional compensation is calculated, the amount of which is 3.5 days for each month worked.

Example 8

Example 9

From the editor. In the salary configurations of the economic programs of the 1C company, the ability to take into account compensation calculated based on the rounding of the number of days of unused vacation is implemented, if the user decides to use such a methodology based on the letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17. In the programs "1C: Salaries and Personnel Management 8" and "1C: Salaries and Personnel of a Budgetary Institution 8", the calculation algorithm without rounding, considered by the author of this article, is used by default. The user can manually indicate the amount of compensation calculated taking into account rounding - the same mechanism is implemented in configurations based on the 1C:Enterprise 7.7 platform.

Regardless of the reason for dismissal, employees are entitled to monetary compensation for all unused vacation. How to calculate compensation upon dismissal using an online calculator and without? Do I need to pay personal income tax on this payment? How to calculate the number of days for which compensation is due without a calculator? We illustrated the answers to these questions with examples and formulas.

How is compensation for unused vacation upon dismissal calculated?

It states: an employee has the right to compensation for unused vacation upon dismissal. On the last day of work he will receive the due payments. Every working person has 28 calendar days a year for rest (Article 114 of the Labor Code of the Russian Federation). In the cases specified in the law, citizens are entitled to additional paid days, or bonus time for rest is provided by the employer himself in the collective agreement and local regulations. The part over 28 days can be replaced with a financial payment at the request of the employee. Let us immediately note that the working year is not equal to the calendar year; the countdown begins each time from the date of employment.

Calculation of compensation for unused vacation upon dismissal occurs 28 days in advance if the employee did not take a vacation during the year worked. If part of the allotted days is used, then the remaining days are compensated. Money is not paid if the entire allotted period is used.

What amounts are taken into account?

The amount of compensation for unused days is calculated as vacation pay. The size of the payment depends on the average daily earnings of a particular employee (ADE). Taking this value and multiplying it by the number of days, we get the amount of compensation.

Which days are taken into account?

You can understand how to calculate compensation for unused vacation by determining the principle for calculating vacation days that are reimbursed in money. The number of such days depends on how long the person worked before leaving. Days worked per year are rounded up to months. If more than half a month has been worked, the length of service for calculating payments is rounded up, if less than half - vice versa. To receive payments in 28 days, it is enough to work a full 11 months (without rounding). They also compensate all 28 days for citizens who worked from 5.5 to 11 months and were dismissed due to the liquidation of an enterprise, conscription into the army or staff reduction. But if an employee works for less than half a month, he will not receive compensation.

Example: Panfilov I.L. has been working at the company since April 10, 2014. Each working year of Panfilov begins on April 10. He quits on August 15, 2017. Over the last working year, he worked for 4 months and 5 days. Rounding down occurs since less than half the month was worked. Provided that Panfilov has already used rest days for previous periods, compensation is accrued for 4 months. During this time of work he is entitled to 9.33 days of rest. See below for the formula we used to calculate unused days.

Important! There is no rounding of unused days. The management of the company has the right to decide to round days to whole numbers, but they must do this not in an arithmetic way, but in favor of the employee. So the number 9.33 is rounded to 10 whole days, and not to 9 (letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 N 4334-17).

How to use the calculator to calculate compensation

Let's give an example of a calculation using a calculator for unused vacation upon dismissal in 2019 - we will calculate the amount of payments.

Step 1 - enter the date of hire and date of dismissal into the calculator

We enter into the calculator for calculating unused leave upon dismissal 2019 the dates of employment and dismissal in the format “ХХХХ-ХХ-ХХ” (year-month-date) or select from the calendar.

Step 2 - indicate the number of vacation days due to the employee per year

The number of such days must be selected from the list. If you click on the arrow in the calculator, the following list will become visible:

30 disabled workers
31 minors with irregular working hours
35 employed in work with hazardous (2, 3 and 4 degrees) and/or hazardous working conditions
44 workers in areas equated to the regions of the Far North
52 workers in the Far North
other

If the category of employee does not fall into the proposed list (for example, teachers who are entitled to 42 or 56 days of rest), then select the last item “other” from the calculator list and indicate the number of days in the window that appears.

Step 3 - add periods not included in the vacation period to the calculator

Please note the periods that are excluded from the calculation. If there were such, we note this in the calculator.

These periods include:

vacation time at your own expense, if it exceeds 14 calendar days per year;
child care time up to 3 years;
time away from work without good reason;
time of suspension from work due to the fault of the employee.

To mark a period in the calculator, click the "add period" button and enter the dates in the same format as you did in the first step.

Step 4 - indicate the number of vacation days for the entire period of work and SDZ and make a calculation

Indicate in the specially designated field of the calculator the total number of days the employee took off for the entire period of his employment and enter the amount of the employee’s average daily earnings (ADE).

Important! Specify fractional numbers in the compensation calculation calculator on our portal separated by a dot, not a comma.

The unused vacation calculator upon dismissal 2019 will display on the right side of your screen the number of unused days and the amount of compensation due - the calculation is completed.

So, calculating compensation for unused vacation upon dismissal with calculators looks quite simple. But where do these numbers come from? Let's figure it out.

Formula for calculating compensation

Compensation for unused vacation upon dismissal is calculated using a simple formula:

Where, SDZ is the employee’s average daily earnings.

Average earnings are determined according to the rules of Art. 139 Labor Code of the Russian Federation. The calculation formula is:

Where, SRS - average annual income (employment payments for the last 12 months);

12 - number of months for calculating SDZ,

29.3 - the average number of calendar days in a month for calculating vacation payments.

As a result, we get the amount that the employee earned per day.

The number of unused rest days before dismissal is calculated for the entire period of work in the company, and not just for the year of dismissal. You can calculate this number for previous periods using the formula:

Where, KND - the number of unused vacation days;

OG - years worked;

PDO - allotted vacation days per year;

IDO - used vacation days for the entire period of work.

If less than 11 months were worked in the last year, the number of unused days for compensation is calculated as follows:

Where, KND - the number of unused days;

PDO - prescribed days of rest for 12 months;

12 is the number of months in a year.

An example of calculating compensation for unused vacation upon dismissal based on formulas - without a calculator

Example: Panfilov I.L. has been working at OJSC Cinema since April 10, 2014, resigning on August 15, 2017. Annually to I.L. Panfilov. There are 28 days of rest according to the calendar. During his work at OJSC Cinema, he used 20 days in October 2014, 14 days in May 2015, 28 days in July 2016, that is, a total of 62. Monthly labor payments to I.L. Panfilov. - 30,000 rubles including bonus. Let's calculate how many rest days Panfilov has left for 2014-2016:

Over a three-year period from 2014 to 2016. Panfilov I.L. Allotted 84 days for rest (3*28), he used 62 days. The number of unused days for previous periods is 22.

How many vacation days did I.L. Panfilov “earn”? for 2017, if he worked for a full 4 months (4 months and 5 days are rounded down):

Let’s say that according to the internal rules of the organization, days for compensation upon dismissal are rounded in favor of the employee. Then for 2017 Panfilov I.L. not used 10 days. The total number of days to be reimbursed is 22 + 10 = 32 days.

Let's calculate the average earnings of I.L. Panfilov. in a day. Taking into account the salary of 30,000 rubles, in 12 months he earns 360,000 rubles:

Now it’s easy to calculate compensation for 32 days:

Calculation results: before his dismissal, Panfilov will receive 32,764 rubles 50 kopecks in compensation.

Is it possible to replace vacation with monetary compensation without dismissal?

Replacement with monetary compensation without dismissal is permissible only for the part of the vacation period exceeding 28 calendar days (Article 126 of the Labor Code of the Russian Federation). This happens upon a written request from the employee. Days exceeding the main vacation can be replaced with money. Only those categories of employees who are entitled to additional days of rest (disabled people, teachers, doctors, northern workers, etc.) can receive cash remuneration instead of rest. Or if the employer has provided additional days for rest in the company’s local regulations. And then, not in all cases.

The legal norm uses the wording “can be replaced,” which leaves the employer the right to refuse the employee financial compensation. Payment of money instead of providing extra days of rest is at the discretion of management.
Vacation will not be replaced with money for pregnant women, minors and workers in hazardous and hazardous industries.

It is also not possible to accumulate vacation days for the previous year, and then take part of the double vacation over 28 days in cash. Article 126 of the Labor Code of the Russian Federation, when summing up and transferring vacations from one year to another, allows for the replacement of only part of more than 28 days in each year.

Compensation for unused vacation in 6 personal income taxes

Material compensation for vacation in full is subject to personal income tax. Upon dismissal, the employee receives salary and compensation minus tax. In 2019, employers submit tax returns in Form 6 of personal income tax every quarter. Let's figure out how to reflect the amount of compensation for unused vacation in this calculation.

In Form 6 Personal Income Tax, 2 blocks of lines 100-140 are filled out separately: for salary and for compensation.

To reflect the PO:

in line 100, enter the date of recognition of income in the form of wages for the last month;
in line 110 - the date of personal income tax withholding (date of payment of salary);
in line 120 - the tax payment deadline is the following day of salary payment.

To reflect compensation for unused vacation:

in line 100, indicate the date of income recognition (last business day);
in line 110 - the date of tax withholding (day of payment);
in line 120 - the deadline for transferring the tax is the following day after the payment of compensation.

In lines 130 and 140 of section 2, enter the appropriate amounts.

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

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This document clearly states not only the volume of payments, but also the time frame within which they must be made. The former employee must be paid directly on the day of dismissal.

The restrictions here are related to only one point: when the employee no longer appears at work on the day of dismissal. In this case, it should be calculated the next day after contacting the company.

There may be several reasons for dismissal:

By agreement of the parties.
For absenteeism.
At your own request.
According to the article.
According to translation rules and so on.

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

The key condition for a full settlement of an employee is an order for his dismissal, which must be in the accounting department. The basis for this may be either a personal written statement from the employee himself or an order from his manager.

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

The total number of accumulated unused vacation days.
Vacation days that were taken by the employee as part of his next vacation (if he has not yet worked them, then they must be deducted from the total amount).
According to Articles 114, 121, 127, 137 of the Labor Code, when an order regarding the dismissal of an employee is prepared, all requirements contained in them are subject to mandatory execution.

Formula for calculating days and amount of compensation

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

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

Payment for unused vacation upon dismissal is paid based on the concept of average earnings for the last year preceding the vacation. The average salary of a person is taken into account, which was calculated and paid based on the actual time spent, but without taking into account the working hours. They calculate here by calendar month - from the first to the thirtieth or thirty-first day.

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

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

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

A number of payments that he received during his absence from work must be excluded from the employee’s total average income for the specified period. These may include:

When earnings were retained by the employee (excluding breaks necessary to feed the child).
The period for the period of incapacity for work (in other words, sick leave), pregnancy and childbirth.
In the case where the company had downtime beyond its control, caused by objective reasons and beyond the control of its employees.
In the event that there was a strike at the enterprise and the employee could not work normally, but did not take part directly in it.
The employee took a number of additional days off to care for a disabled child.
The person was released from performing his immediate duties with full retention of wages (regardless of whether it was fully or partially) or without preservation of wages.

It turns out that the calculation formula here will take the form: average daily earnings = the amount of money paid along with various allowances (length of service, bonuses, etc.) / 12 months / 29.3.

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

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

Example 1

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

Calculations:

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

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

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

The money that an employee receives for one full day worked can be calculated as follows: 197,428 rubles (received for the entire year of work) / 320 (days worked in a year) = 616.41.

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

Example 2

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

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

In what case is an employee of an organization paid compensation for unused vacation in full?

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

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

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

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

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

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

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

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

The experts took into account the following circumstances: The employee has worked for this company for the past several years, and has not used vacation only in the last year. They made the following conclusion: an employee who has worked at an enterprise for more than a year has every right to receive compensation for unused vacation if during this time the length of service is at least 5.5 months.

Full compensation is received by employees who have worked at the enterprise for 5.5 to 11 full months since the last vacation, and dismissal occurs, among other things, due to the closure of the company or staff reduction. In any case, the right to both direct leave itself and compensation depends entirely on the time worked.

Dismissal after maternity leave or parental leave

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

In any case, after submitting the resignation letter, the required two weeks must pass, after which the employee comes to the personnel department and receives his work book, and then goes to receive a payment.

The employee may also resign immediately after the vacation. In this case, the employer will also have to include in the calculation compensation for the 11.67 calendar days of vacation due during maternity leave. The calculation here is carried out in exactly the same way as when dismissing other employees.

What to do if a resigning employee has no income

When an enterprise hires an employee, it undertakes a number of certain obligations to him. In particular, these include payment of wages, provision of regular leave, and so on. If an employee is going to quit without finding a suitable other place, then the company completely relieves itself of all obligations given to this employee.

If compensation is paid for unused vacation if there are not enough days worked, the employer will have to determine the average salary based on the amount that was paid to other employees in similar positions.

Overpaid compensation

If a person leaves the company before the vacation time has already been spent, the company has every right to withhold from him the funds that were paid to him in excess.

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

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