How to calculate compensation for leave upon dismissal - examples of calculation. Final payment upon dismissal of an employee

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?

1. Average earnings: 400,000 / 12 months. / 29.3 = 1137.65 rub.
2. Amount of vacation pay: 1137.65 * 28 days. = 31854.20 rub.
3. Personal income tax: 31854.20 * 0.13 = 4141.05 rubles.
4. 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:

1. Number of days: (28 / 12) * 8 = 19 (rounded up).
2. Average earnings: (40000*7 + 45000) / (8*29.4) = 1380 rubles.
3. Compensation amount: 1380 * 19 = 26220 rub.
4. Personal income tax: 26220 * 0.13 = 3408.6 rubles.
5. 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 6/20/15 he decided to resign. 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 dismissal of an employee of an enterprise is accompanied by payments required by labor legislation. Upon dismissal, the employee receives a calculation of vacation pay for the rest period unused during the performance of duties.

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When fully paid

An employee of an enterprise has the right to use vacation upon dismissal. The last working day will be the end date of the vacation.

All unused periods can be used:

• next main vacation;
• additional leave associated with performing work in harmful, dangerous, special conditions;
• days transferred to future periods that additionally arose due to illness or performance of government duties while on vacation.

The number of days of additional leave depends on working conditions. The duration of the period is also established by industry legislation.

The duration of the main vacation according to the Labor Code of the Russian Federation is set at 28 calendar days. For a number of categories of employees, extended basic leave is provided; the norm is determined by industry legislative acts.

If there is a fully worked annual period, the employee receives 28 days of the calendar period of basic leave.

If a year from the date of employment has not been fully worked, leave is granted in proportion to the time spent performing duties.

An employee who has unused vacation on the date of dismissal and does not want to take vacation receives compensation. The amount of the accrued compensation payment corresponds to the amount of vacation pay.

To determine the completeness of the payment, the employer adopts for management the Rules on regular and additional vacations dated April 30, 1930, as amended as of April 20, 2010.

According to clause 28 of the Rules, if there is a worked period of 11 months, compensation for unused vacation upon dismissal is paid in full.

The legislation does not establish an indication to which the explanation applies according to the working year.

Registration of several unused vacations before dismissal allows the employee to receive several additional days paid by the employer. A period of absence from work with payment of average earnings gives the right to leave.

What you need to know to count

Calculation of vacation pay upon dismissal is made based on a number of data.

To calculate the amount you will need to know:

• the amount of working year of the employee giving the right to leave;
• average earnings for the year preceding the month of the start of the vacation followed by dismissal.

The period of the working year is determined individually for each employee. The calculation of the period begins from the date of employment.

The right to full annual leave, including upon dismissal, is given by 12 months of work experience (taking into account the time of the leave itself).

For example, if an employee started work on November 11, 2013, the right to 28 days of rest begins on October 14, 2019, taking into account the vacation granted.

When calculating an employee's working year, periods that do not qualify for vacation are excluded from the calculation.

The following periods are not included in the vacation period:

• absence from work for an unexcused reason;
• unpaid leave starting from the 15th day;
• time to care for a child until he reaches 3 years of age.

All other periods of performance of duties, including time of absence while maintaining a job (vacation, etc.), are included in the length of service for receiving leave.

When determining the number of days of vacation unused by the date of dismissal, you must:

• Calculate the number of vacation days due for each month worked by the employee: 28 days / 12 months = 2.33 days.
• Determine the employee’s working period with the exception of days that do not give the right to vacation.
• Calculate the number of months of unused vacation. In an incomplete month, the value of days less than 15 is rounded down, and days more than 15 are rounded up.
• Get the number of vacation days by multiplying.

In case of receiving fractional numbers of days of the vacation period:

• When paying compensation, rounding down is accepted;
• When taking leave followed by dismissal, rounding is done up.

If there is any doubt about the correctness of rounding, actions are taken in favor of the employee.

Example. Employee of Prestige LLC Petrov A.A. completed the entire employment period from 09/01/2014. to 03/16/2015

The employee was fired on April 2, 2015. with the provision of vacation. The employee is entitled to 17 days of vacation (2.33 days x 7 months = 16.31) and was granted from March 17, 2015. until 04/02/2015 with payment of vacation pay for the rest period.

For civil servants entitled to 30 days of vacation, the value will be equal to 2.5 days, for teachers with a number of vacation days of 56 days, the indicator will be 4.67.

How to correctly calculate vacation pay upon dismissal

Vacation pay is calculated based on the employee’s average daily earnings received during the annual period preceding dismissal.

When conducting accounting operations, the following are taken into account:

• income received in the organization of employment;
• coefficient showing the average number of days in a year.

Starting from April 2, 2019, the average monthly number of calendar days was set at 29.3. There are several options for calculating vacation pay.

Options arise:

• fully worked annual period. Average daily earnings are calculated by dividing the income received for the previous annual period by 12 months and by a factor of 29.3;
• not a fully worked period with full months. Income is taken for the corresponding number of months;
• availability of partially worked days in a month. Average daily earnings are calculated based on the number of days in a full and partial month for the income received.

An enterprise has the right to set a period for calculating average earnings prior to payment in an amount different from the annual period.

To use the parameter, it is necessary to secure the right in the local documents of the organization or individual entrepreneur - accounting policies, collective agreement. The use of a different period is permitted in the absence of a decrease in the employee’s financial situation.

When making calculations, the accountant is guided by the Regulations on Average Earnings. There are a number of payments that are not included in the calculation of average daily earnings.

Payments received in the form of:

• average earnings while studying, performing government duties, and taking vacations;
• compensation paid according to law or enterprise documents;
• payment of sick leave;
• material payment;
• other payments related to the performance of duties, but not directly related to the workday.

Not only payment amounts are excluded from the calculation, but also periods associated with income.

At your own request

Dismissal at one's own request is carried out at the initiative of the employee. An employee’s payment upon dismissal is carried out on the last working day or at the end of the vacation. The legislation does not establish the date for issuing the calculation and documents.

During the vacation period, the employee can withdraw the application and return to work.

A restriction on the return of an employee to the place of planned dismissal arises if there is an agreement with another employee hired by transfer. The employer pays vacation pay for unused vacation days.

When an employee wants to resign under such conditions, the employer must be guided by the provisions of Art. 127 of the Labor Code of the Russian Federation and some regulations (listed below).

Firstly, this request must be formalized in a written statement from the employee, for example this one.

Secondly, the deadlines for settlements with the employee must be met. In our case, the day of dismissal will be the last day of rest. Therefore, calculations must be made before going on vacation, because... upon its completion, the obligations of the parties will cease to be valid.

Documents are transferred in the same order: a work book and some other documents (for example, a pay slip, a 2-NDFL certificate, a certificate of form 182n, an extract from the SZV-STAZH form, etc.), which the employer is obliged to issue to the employee on the last day of work .

How to calculate the number of vacation days upon dismissal

Payroll calculation should not be difficult, but the question of how to calculate leave upon dismissal is more complicated, since the number of days may exceed the basic duration. This is possible due to previously unused or additional days.

In order not to make a mistake, you first need to determine the total working time, which gives the right to receive annual paid rest (Article 121 of the Labor Code of the Russian Federation). In this case, it is necessary to take into account the specifics of providing additional vacation periods: for work under hazardous working conditions, etc.

Then you need to determine the total number of days that are due for the entire period of work with the employer.

If the number of days turns out to be fractional, then the number is rounded in favor of the employee (letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17).

After this, based on the data from time sheets (or other labor accounting documents), the days that the employee has already used are subtracted from the result obtained. As a result, the remaining quantity is calculated.

Step 1. Actual time worked (FOV) = the last 12 months (or less, but actually worked) - excluded periods.

Step 2. Number of days per time worked (KDOV) = (FOV / 12 months) / (the required number of vacation days in the employment contract / 12 months).

Step 3. Number of vacation days (KDO) = KDOV +/- remaining days.

How are vacation pay calculated upon dismissal?

Dismissal of an employee who has unused days raises the question: how to calculate vacation pay upon dismissal correctly. The amount consists of:

• compensation for all unused vacation;
• compensation for days exceeding the annual 28 days is at the discretion of the employee (Article 126 of the Labor Code of the Russian Federation).

Labor legislation provides that upon dismissal, an employee must receive monetary compensation for all unused periods (Article 127 of the Labor Code of the Russian Federation), except in cases where he is fired for guilty actions. In addition, it may be discovered that the employee previously took more days off than required. In this situation, during the final payment, you need to withhold the amount for the days that he used in advance.

The calculation usually takes place in two stages:

1. Money is accrued for the last month worked before the day of leave: salary, bonuses, other payments.
2. Vacation pay is calculated taking into account the requirements of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

The employer is required to pay all accruals for time worked on the last working day. If dismissal is made with the provision of vacation, then payments for time worked are transferred on the last working day. Vacation pay - three days before (Article 136 of the Labor Code of the Russian Federation), i.e. earlier than other payments. When transferring personal income tax and subsequent submission of reporting forms to regulatory authorities, take into account the deadlines!

Formula for calculating vacation pay

Accrual of vacation pay (compensations) is made on the basis of calculating average daily earnings (Article 139 of the Labor Code of the Russian Federation), taking into account the requirements of Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

The average daily earnings for vacation pay and compensation for unused vacations are determined for the billing period, which is 12 calendar months, before the start of the vacation (clause 4 of post. No. 922).

To determine the basis for the calculation, it is important to remember the accruals and periods that should be excluded from the calculation. These include:

• social payments and other payments not related to the wage system (material assistance, payment for food, travel, training, recreation, etc.);
• payments accrued based on average earnings (business trip, etc.);
• temporary disability benefits;
• maternity benefits;
• downtime due to the fault of the employer, etc.

Calculation of the average daily earnings for rest (compensation) in calendar days is done by dividing the amount of wages that was actually accrued for the billing period by 12 and by the monthly average - 29.3 calendar days (clause 10 of post. No. 922).

If the year is fully worked out, the formula for calculations will be:

Vacation pay = Salary actually accrued for the period / (12 x 29.3) x KDO, where

• 29.3 - average number of days in a month;
• KDO - the number of vacation days, we provided the formula for calculation above.

If not the whole year has been worked, we calculate using the formula:

Vacation pay = Salary actually accrued for the period / Time worked x KDO, where

• Time worked = (29.3 x Number of months worked in full) + (Number of calendar days worked in an incomplete month / Number of calendar days in this month x 29.3).

Design features

Requirement of Art. 122 of the Labor Code of the Russian Federation establishes that paid rest is provided to the employee annually on the basis of (Article 123 of the Labor Code of the Russian Federation). During the vacation, the “vacationer” retains his place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation), but he cannot be fired. An employee can be fired only when he:

• began to perform his official duties;
• wrote an application for, in this case the last working day will be considered the last working day, and the day of dismissal will be the last day of rest (Article 127 of the Labor Code of the Russian Federation).

The number of documents to be completed depends on whether the employer uses the following forms:

• unified (for the case under consideration - on the basis of Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1);
• own (approved independently in accordance with the law of December 6, 2011 No. 402-FZ);
• for public sector organizations (by order of the Ministry of Finance dated March 30, 2015 No. 52n, as well as departmental ones, for example, by order of the Federal Antimonopoly Service of the Russian Federation dated July 1, 2016 No. 887/16).

If unified ones are used, the personnel service prepares two:

• on providing rest to the employee (form No. T-6);
• on termination of an employment contract with an employee (form No. T-8).

The same principle applies to settlement documents. If the employer uses unified forms, the accounting service prepares two documents:

• note-calculation on the provision of rest (form No. T-60);
• settlement note upon termination of an employment contract (form No. T-61).

In public sector organizations and extra-budgetary funds, document forms of class 05 (order No. 52n) are used, in particular, the OKUD form 0504425.

If unified forms are not used, then the documents are drawn up in the manner established by the budget legislation of the Russian Federation (for the public sector) or by the organization itself in accordance with Law No. 402-FZ.

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), 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.

1. 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.
2. 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:

1. 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.
2. The amount of compensation is determined by multiplying the number of unused rest days and average daily earnings.
3. 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:

Intensive work schedules often do not give employees the chance to take all the required rest days. But when the time comes to part with the employer, the remainder of the torn vacation must be compensated. In this case, not only the calculation of vacation pay upon dismissal is relevant, but also the correct determination of the number of days not provided in due time.

The legislative framework

The vast majority of issues related to labor relations are covered by the Labor Code of the Russian Federation. Chapter 19 of the code is devoted to the topic of vacations. From it, in particular, you can glean information about the minimum duration of annual paid leave (Article 115 of the Labor Code of the Russian Federation) and about the procedure for calculating length of service giving the right to a full vacation (Article 121 of the Labor Code of the Russian Federation).

Those who are planning to leave will need to familiarize themselves with several more articles of the Labor Code and other documents regarding how to calculate vacation pay upon dismissal:

• Art. 139 of the Labor Code of the Russian Federation - calculation of the average salary;
• Art. 140 of the Labor Code of the Russian Federation – settlement payment terms;
• Art. 127 of the Labor Code of the Russian Federation - the procedure for terminating a contract after a vacation;
• Vacation rules adopted back in 1930, but valid insofar as they do not contradict the Labor Code of the Russian Federation;
• Decree No. 922 from the Government of the Russian Federation - on the details of determining average earnings;
• Letter of the Ministry of Health and Social Development No. 4334-17 - on the procedure for determining the number of unused days.

The minimum duration of annual paid rest is 28 days, art. 115 Labor Code of the Russian Federation.

Who is entitled to compensation?

If at the time of dismissal a person has at least one day of paid rest (main or additional) not taken off, then he is entitled to monetary compensation. In this regard, it makes no difference what form of contract was concluded with the specialist: fixed-term, open-ended or seasonal. Only the methods for determining the duration of the annual leave period will differ.

Here you need to remember that some employees have the right to rest for a longer duration than established in Art. 115 of the Labor Code of the Russian Federation (more than 28 days).

• In addition, employees may apply for additional leave based on working conditions:
• harmful and dangerous industries;
• irregular schedule;

conditions of the Far North and similar areas.

Employers themselves can provide vacations longer than 28 days if this provision is stipulated in the collective agreement.

Vacation pay calculation

If the procedure for calculating current salaries usually does not raise questions, then calculating vacation compensation upon dismissal raises many problems. And here we need to call for help not only the norms of labor legislation, but also logic.

In less than a month

To determine the number of complete months, you need to set the date of entry to work. In this sense, it is not necessary to guess the date of departure by the 31st for the periods to be whole. The calculation of vacation days upon dismissal is based on the date of admission.

• In cases where an employee leaves in the middle of the month, the 1930 Rules provide for rounding up or down. Its principle is to count the number of full months of work and determine the remaining length of service in days, and then:
• a balance of 15 or more days is taken as a whole month;

balances less than 15 days are not taken into account.

Labor legislation prohibits an employer from delaying the provision of vacations for more than two years.

In practice, this happens quite often. Especially in small companies where personnel interchangeability is low. In the case where an employee has not taken a vacation for several years, you need to remember that upon dismissal, he must receive compensation for all vacations, no matter how many they have accumulated, and no matter how large the accrued amount.

Upon voluntary dismissal

An employee-initiated settlement almost never gives the employee any benefits or entitlement to benefits. The case was no exception. The vacation balance is calculated according to the standard method: in proportion to the time worked during the working year.

• For those who have a significant number of accumulated days (for example, 28 or more), you can use the right provided for in Art. 127 of the Labor Code of the Russian Federation - dismissal after using all vacations. In this case, several positive points are achieved for the employee:
• during vacation, insurance and general experience are earned;
• for each month, at least 2.33 more days of vacation are added;

all the time until dismissal the person remains insured in case of disability.

Vacation compensation is due to all employees, regardless of the reason for their departure, Art. 140 Labor Code of the Russian Federation.

Upon dismissal under article

In the minds of many, parting with an employee “under the article” deprives him of most payments. This is not true, but of course, there are still nuances of how to correctly calculate vacation pay upon dismissal in such an unpleasant situation. It is mandatory to compensate for earned rest days. And even if the employee caused damage, but refuses to compensate it voluntarily, then it is impossible to withhold even a penny from his payroll, Art. 248 Labor Code of the Russian Federation.

It must also be remembered that a person dismissed for guilty reasons cannot take advantage of the provisions of Art. 127 of the Labor Code of the Russian Federation and ask for payment after the expiration of the vacation.

If there is no income

• on a sick leave;
• A person’s work history may not only consist of regularly attending the workplace five days a week with the same amount of salary being paid for each month. Almost every employee experiences at least once in their life:
• business trip;

How to calculate the amount of vacation pay upon dismissal, if for the previous 12 months there were no salary accruals or the employee retained his position and average earnings, is described in Resolution No. 922. In such cases, it is proposed to select as the calculation period 365 days that preceded the time without salaries, i.e. it will take 24 months to analyze. If there is no such period, then you need to take as a basis the salary according to the staffing table and all additional payments stipulated by the collective agreement.

How to calculate correctly?

It is a rare employee who comes to work on January 1 and leaves on December 31. That is why the working year begins its countdown from the date of hiring. But even then, it is unlikely that a person will adjust the day of dismissal to the end of the full month in order to make life easier for personnel officers and accounting departments.

So, if a person is hired on May 10, and plans to terminate the employment contract on November 15, then six full months will be counted (from May 10 to November 9), the remaining 6 days will not be taken into account when calculating compensation. Thus, if a person is entitled to 28 days per year, then in this case he is compensated for 14 days. But if the employee quit on November 25, then 16 days of the balance would be accepted for the whole month and additional compensation would be accrued for another 3 days (28/12 * 7 = 16.33, rounded in favor of the employee and it turns out 17 days).

Does the length of time worked matter?

The new vacation year for each employee begins not on January 1, but on the day on which he was hired. You need to remember this date not only to celebrate anniversaries. According to the provisions of the Labor Code of the Russian Federation, only an employee who has worked for at least a year can take a full-length vacation. Moreover, during this period there should be no days that are not included in the vacation period:

• time of absence or suspension from work;
• parental leave;
• free vacation, exceeding in duration those provided for in Art. 128 Labor Code of the Russian Federation.

The obligation to work 12 full months does not apply in all cases. The Leave Rules regarding the provision of compensation, published back in 1930, contain their exceptions, with which Rostrud also agrees:

The rules of 1930, insofar as they do not contradict the Labor Code of the Russian Federation, are still relevant in 2018. And until new regulations are adopted, personnel officers and employees can be guided by them if they do not know how to calculate vacation days upon dismissal in each individual case.

According to Rostrud, full vacation compensation can only be given to those who have worked for more than 11, but not more than 12 months. If the length of service is more than a year, then compensation will be calculated based on 2.33 days per month.

Example calculation

Often an employee wants to figure out for himself how to calculate vacation pay before leaving in order to be sure of the employer’s honesty. You can make things easier with the following example:

The employee was hired on June 2, 2016, and left on November 15, 2017. During this time, the employee managed to rest for 28 days. Salary for the period from November 1, 2016 to October 31, 2017 amounted to 180 thousand rubles. There were no excluded periods for this year.

Then the algorithm will be as follows:

1. We determine the number of months of work - 17 full months worked (since the reception date is June 2, the 14 days worked in November are discarded).
2. We calculate the number of days for compensation - for the first year 28 days of rest were due and the employee received them, for the remaining 5 months you need to pay 28/12 * 5 = 12 days.
3. We calculate the average daily earnings - 180 thousand rubles / 12/29.3 = 511.95 rubles.
4. The compensation will be 12 days*511.95 rubles=6143.40 rubles.

If before the day of dismissal the employee did not have time to use all the rest days, the employer will pay compensation for them. Most often, errors in accruals are few and caused by an oversight or machine failure. But since this can lead to underpayment, the former employee will be much calmer if he can calculate his vacation pay upon dismissal.

Lawyer at the Legal Defense Board. Specializes in handling cases related to labor disputes. Defense in court, preparation of claims and other regulatory documents to regulatory authorities.