Online vacation compensation calculator. The amount of compensation for unused vacation without dismissal - when it is allowed to replace vacation with monetary compensation

Total salary for the billing period:
Total months worked in the organization:
Vacation days used for the entire period of work:
Date of dismissal ( if known):

Calculate

Vacation days not used: 0

Number of complete months: 0

Days worked in partial months: 0

Total years worked: 0

Average daily earnings: 0 rub.

Amount of compensation for unused vacation: 0 rub.

The online calculator presented allows you to calculate monetary compensation for unused vacation upon dismissal. To get the result, you need to enter the initial data, then click the “calculate” button, the calculator will automatically calculate the compensation.

In addition to the amount of compensation, the online calculator also shows the amounts of intermediate values ​​used in the calculation - average earnings per day, hours worked, the number of unused vacation days for which payment of monetary compensation is due upon termination of the employment contract.

Instructions for using the online calculator

Step 1	Add up your salary for the last year (or the actual period of work if it is less than a year) and enter it in the first field of the online calculator form (do not take into account payments such as benefits, travel allowances, vacation pay, food, travel, financial assistance and other payments, not related to wages)
Step 2	Calculate how many full months worked in the organization from the first working day until the moment of dismissal (or calculation), giving the right to leave -. Enter the resulting value into the second field of the calculator.
Step 3	Enter in the third field of the online calculator the number of vacation days already used at the time of dismissal.
Step 4	Select the dismissal date on the calendar in the online calculator; you can leave this field blank if the exact date is not known - the calculation will be made for the current day.
Step 5	If in some months of the last year there were periods such as business trips, vacations of any kind, temporary loss of ability to work, then indicate the corresponding number of days worked in the online calculator for these months.
Step 6	Click on the green calculator button – “calculate”. The calculation will be made instantly online after clicking, the amount of compensation upon dismissal to be paid will appear at the bottom of the calculator form.

If the calculation result is not clear to you, then ask a question in the comments to this article. You can also understand the procedure for calculating monetary compensation for vacation without an online calculator by reading the rules below. In 2017, it is necessary to take into account a number of changes in the calculation of average daily earnings, specified by the new law.

How to calculate compensation for unused vacation yourself without a calculator

The right to compensation for unused days of annual leave is assigned to each employee. The legislator equated incorrect calculation of amounts to late payment of wages. Online calculator services are appearing to help HR managers and accountants, but understanding the calculation logic remains relevant.

Calculation algorithm

• step 1 - calculate the number of unused vacation days;
• step 2 - calculate the average daily earnings;
• Step 3 - calculate the amount of vacation compensation.

Calculation of days of unused vacation, that is, the balance on days not taken off.

First, you need to determine the vacation period - the number of days of rest that the employee “earned” from the date of hire until the moment of dismissal. In general cases, the duration of leave guaranteed to an employee is 28 calendar days. Therefore, each month worked adds 2.33 days to the employee’s vacation period. In addition, according to the resolution of Rostrud, the days of the remaining incomplete month are rounded to the nearest whole month if there are more than 15 of them.

The countdown of the working year does not begin at the beginning of the calendar year, but from the date of admission.

From the number of accumulated days, it is necessary to subtract all vacations already granted, information about which is taken from the employee’s T-2 personal card.

Determination of average daily earnings in 12 months. Every year, Rostrud notifies you in an official letter on its profile Internet resource about the annual value of the coefficient for calculating average earnings. In 2017 it is 29.3 and means the average number of days in a month. The formula for calculating annual income looks like this:

Total earnings for the year/12 months/29.3 = average employee earnings per day.

Important: all amounts for calculations are taken in the “net” value, i.e. before income tax.

Calculation of compensation. The resulting figure for average daily income is multiplied by the number of days of unpaid vacation.

The calculator allows you to perform these steps automatically online; you are required to provide the initial data and click “calculate”.

Special cases of calculating compensation for unused days

• Upon dismissal of an employee with whom a fixed-term employment contract was concluded for no more than 2 months, compensation is also expected to be paid. But the amount will be paid at the rate of 2 days for each month of production. Similarly, vacation compensation should be paid to employees hired for seasonal work.

• Working in the Far North gives you the right to an increased number of days of annual leave, up to 4.32 days per month.
• Minor workers and employees whose working conditions are recognized as harmful or dangerous have the opportunity to increase their leave to 31 days.
• In the case when it is necessary to calculate vacation with subsequent dismissal, compensation for unused days must be paid on the last working day before the vacation, but the vacation time must be included in the calculation period in full.

Calculation examples

Example 1.

The date of dismissal of the employee is 06/30/2017, the date of hire is 06/14/2014. The monthly income was 40,000. During work, vacations were issued for 35 calendar days.

• Calculation years for vacation experience: from 06/14/2014 to 06/13/2015, from 06/14/2015 to 06/13/2016, from 06/14/2016 to 06/13/2017. During this time, the employee was required to be provided with 3 vacations of 28 days each. Since he has already used 35 of them, the vacation period as of the date of dismissal is 49 days. In addition, the period from 06/14/2017 to 06/30/2017 will be more than 15 days; another 2.33 must be added to 49.
• Average earnings per day = 480000/12 months/29.3 days = 1365 rubles
• Compensation for unused vacation = (49+2.33) x 1365 = 70,065 rubles.

The same values ​​can be substituted into an online calculator, the result will be similar.

Example 2.

The employee was hired by the company on May 10, 2016, and the planned date of his dismissal is April 15, 2017. During the period of work, the employee was not provided with leave. From 10/01/2016 to 10/30/2016 he did not go to work, absenteeism orders were issued. The employee's salary is 30,000 rubles.

• Since the length of service in the organization is less than a year, the billing periods will be months: from 05/10/2016 to 06/09/2016, from 06/10/2016 to 07/09/2016, etc., a total of 11 months until April 09, 2017. However, it is necessary to exclude the time of absenteeism from this period; according to the law, it deprives the employee of the right to vacation. Therefore, the vacation period will be calculated as 10 x 2.33 = 23.3 days

• Average daily income = 360,000 /12 months/29.3 days = 1023 rubles
• Compensation upon dismissal = 1023 x 23.3 = 23836 rubles.

Example 3.

Hiring date: 04/01/2016, dismissal date: 05/30/2017. The employee's salary is 35,000 rubles. During the period of work, leave was granted from 10/10/2016 to 10/23/2016, during which the employee took sick leave for the period from 10/20/2016 to 10/26/2016. The disability payment amounted to 10,000 rubles.

• Over the 14 months worked, the employee had the right to 32.66 days of vacation, 14 of which were granted to him, but coincided with the period of incapacity. In this regard, three matching days must be excluded from the vacation period.
• Earnings for the year must also be reduced by the amount of severance pay.
• Average daily income = (35,000x12-10000)/12\29.3 = 1166 rubles.
• Compensation upon dismissal = 1166 x (32.66-14+3) = 25255 rubles.

Similarly, you can check the calculation by substituting the specified values ​​into an online calculator.

Important: quite often there are situations when, when calculating compensation for unused vacation, the number of days is obtained with a “-” sign, this means that the employee took part of the vacation in advance. The legislator allows deduction of overpaid vacation pay only in cases where the vacation did not correspond to the schedule.

If you still have questions regarding the procedure for calculating compensation for unused vacation in 2017 and the operation of the online calculator, then you can ask them in the comments to this article.

Vacation is the employee's time of legal rest. It is provided annually and is at least 28 calendar days. Situations often arise due to production needs or personal circumstances when it is not possible to use all the earned days in full. In such cases, employees are interested in the question of how to apply for and receive compensation for unused vacation. In the article we will outline the key features of calculating this monetary payment, and also consider special cases of calculating material compensation.

Vacation compensation with monetary compensation

The right of every employee to rest is enshrined in the legislative acts of the Russian Federation.

Art. 37 of the Constitution of the Russian Federation:

“Everyone has the right to rest. A person working under an employment contract is guaranteed the working hours established by federal law, weekends and holidays, and paid annual leave.”

Art. 144 Labor Code of the Russian Federation:

“Employees are provided with annual leave while maintaining their place of work (position) and average earnings.”

How to receive cash compensation for vacation? If the duration of legal rest is more than 28 calendar days, these excesses can be reimbursed to the employee in the form of cash payments. What does the article say? 126. Labor Code of the Russian Federation “Replacement of annual paid leave with monetary compensation”

“Part of the annual paid leave exceeding 28 calendar days, upon the written application of the employee, may be replaced by monetary compensation.”

Replacement of additional leave with monetary compensation is allowed if there is a difference between the minimum period of leave (28 days) and the number of days of rest entitled to the employee by law. The exceptions will be:

• pregnant women,
• employees under 18 years of age,
• employees working with hazardous substances

Article 126 of the Labor Code of the Russian Federation.

“It is not allowed to replace with monetary compensation annual basic paid leave and annual additional paid leave for pregnant women and employees under the age of eighteen, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, for work in the relevant conditions (except for payment of monetary compensation for unused vacation upon dismissal, as well as cases established by this Code).”

It follows from this that payment of compensation for unused vacation to a pregnant woman is not provided for by law. Such employees are required to use the required rest time in full. Compensation in lieu of vacation is also not possible, since a minimum number of days must be used by the employee.

The specific amount of monetary compensation paid to an employee is determined by several characteristics and depends on the number of unused vacation days and the employee’s average earnings.

Since such a payment is not vacation pay or an amount related to wages, it is recommended to indicate the personal income tax code of compensation for unused vacation in the income certificate as 4800 and reflect it in the “Other income” category.

Is it possible to replace vacation with cash compensation in 2019? Special cases of payment of compensation

The amount of compensation for unpaid leave will depend on the duration of the latter. In calculating the length of service that gives the right to annual leave, the actual period of leave without pay is taken, but not more than 14 days, regardless of the reasons for taking such leave. In this case, the balance exceeding these two weeks is “pushed back” to the end of the working year.

Is a part-time worker entitled to compensation for missed vacation? For persons registered under a part-time employment contract, monetary compensation for unused rest days is calculated and paid on a general basis

Article 286 of the Labor Code of the Russian Federation:

“Persons working part-time are granted annual paid leave simultaneously with leave for their main job. If an employee has not worked for six months at a part-time job, then leave is provided in advance.”

Compensation to employees of a bankrupt company is mandatory paid to each dismissed employee, even if the company has declared bankruptcy and entered the liquidation stage. The employer's refusal may give rise to legal proceedings and threaten him with additional costs. Compensation to employees upon liquidation of an enterprise must also be paid in full and within the period established by current legislation.

When calculating compensation for unused vacation when staffing is reduced, the same methodology is used as when calculating annual vacation pay. The total number of unused days for the entire period of work is taken into account, and not just for the current working year.

Cash compensation for unused vacations for several years without dismissal in 2019

After working at the company for several years, employees decide to quit. This may be due to personal circumstances or due to redundancy. But the direct responsibility of the employer will be to pay severance pay, including monetary compensation for unused additional leave from previous periods.

Article 127 of the Labor Code of the Russian Federation

“Upon dismissal, the employee is paid monetary compensation for all unused vacations.”

Employees often have a question: does unused vacation expire or not in 2019? According to the law, all unused days are taken into account when calculating compensation, regardless of the period for which they were calculated. Therefore, the question of whether unused vacation is lost can be answered in the negative. In this case, the employer’s refusal to pay compensation for all previous periods will be considered unlawful and subject to appeal to higher authorities. However, with the entry into force of the International Labor Organization Convention No. 132 on Holidays with Pay (Revised 1970), the limitation period is taken into account, which is three months. This is the period during which the employee can appeal the actions of the manager. Unused vacation days for previous years are calculated separately for each working year, and when calculating the total amount, they are summed up and multiplied by the employee’s average daily earnings.

Replacing annual paid leave with monetary compensation in 2019 is fraught with many nuances and pitfalls. Therefore, in case of non-payment of compensation or accrual of it in full, we recommend that you consult with experienced practicing lawyers before filing a claim in court.

If the contract is terminated, regardless of the grounds, the employee is required to pay all due funds on the day of dismissal.

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How to make the calculation correctly, what needs to be taken into account, what documents to prepare - we will consider all this further.

Normative base

Labor Code of the Russian Federation:

• Art. 178 – procedure for payment of severance pay;
• Art. 140 – payment terms in case of interruption of cooperation;
• Art. 121 – calculation of vacation experience.

Other documents:

• Letter of the Ministry of Finance of Russia dated February 12, 2016 N 03-04-06/7535;
• Letter of Rostrud No. 1519-6-1.

What types of payments and compensation are required?

The enterprise is obliged to reimburse the employee for payments provided for by the Labor Code and regulated by local regulations.

Upon dismissal of one's own free will, the following must be issued:

• Salary for the period worked. It is provided without fail, even if the employee is dismissed for committing disciplinary offenses. threatens the employer with the need to compensate for the delay (if the employee goes to court).
• Awards- are issued according to local documents and amount to a certain percentage of the salary. The amount and terms of provision are prescribed in.
• Compensation for unused rest days. There are cases when a dismissed employee did not have time to take advantage of it, rested partially, or accumulated it. All this is reimbursed by the enterprise in full.

When the employment relationship is terminated at the initiative of the employer, the following are added to the mandatory payments:

• Severance pay– compensation prescribed by the Labor Code of the Russian Federation for the period of employment of an employee. The amount differs depending on the category of citizens. For ordinary employees it is equal to one monthly salary, and for persons holding managerial positions it is paid in triple amount. The law does not prohibit increasing the amount if necessary. Attention: severance pay is not due to an employee dismissed for failure to comply with labor discipline (theft, official forgery, etc.), but the final decision remains with the employer.
• Additional compensation. Provided at the initiative of the employer, if provided for in.

Features of calculating payments upon dismissal

Salary

It is determined in special programs (for example, in 1C).

When the employee does not owe the company anything, use this formula:

Salary = SALARY/Dmes x Dotr.,

• SALARY – funds accrued to an employee;
• D months – number of working days in a month;
• D neg. – number of days worked.

From the amount received, income tax of 13% must be deducted.

The employer must also transfer insurance contributions:

• in the Pension Fund of the Russian Federation – 22%;
• Social Insurance Fund - 2.9%;
• in the Federal Compulsory Medical Insurance Fund – 5.1%.

Do not forget to take into account the regional coefficient in regions whose climatic conditions differ.

If necessary, you need to make allowances for employees of the extreme Server. All these payments are provided for by the legislation of the Russian Federation. If an employee owes money to the company, it is deducted from the salary.

Attention: the rate of insurance contributions to the Pension Fund is 22% until payments on an accrual basis reach the maximum base.

Then the value is reduced to 10% and payment to the Social Insurance Fund stops. In 2019, funds are credited to the Compulsory Medical Insurance Fund without restrictions.

Example:

Employee of the company "Zvezda" LLC - A.I. Vorobiev filed at his own request on 02/29/2016. The salary is 25,000 rubles, the month was not fully worked - 17 days, since the employee took 3 days. The number of unused rest days is 25 days.

The calculation upon dismissal will look like this:

1) Accrued salary:

(25,000 rub.)/(20 days) x 17 days=21,250 rub.

2) Amount transferred in hand:

21250-(21,250 x 0.13) = 18,487.5 rub.

The company also transfers insurance premiums for A.I. to the appropriate authorities. Vorobyova:

• in the Pension Fund of the Russian Federation - 25,000 x 0.22 = 5,500 rubles.
• in the Social Insurance Fund – 25,000 x 0.029 = 725 rubles.
• in the Federal Compulsory Medical Insurance Fund – 25,000 x 0.051 = 1,275 rubles.

Awards

They are established in the employment contract or local regulations. They make up a certain proportion of the salary.

The formula for calculation is:

BONUSES=N x SALARY

N – percentage of bonus accruals.

Let's continue looking at the previous example.

Let’s assume that in the employment contract of A.I. Vorobyov is entitled to bonuses in the amount of 17% of his salary.

Then the additional reward will be:

PREMIUMS = 0.17 x 25,000 = 4,250 rubles.

Unused vacation

By law, when an employee is dismissed, the company must reimburse all unused vacation days.

HOLIDAY PAY = Dtd. x ZPsr.d.,

• D department – the number of days of rest required;
• Salary avg. – average employee salary per day.

For a fully worked out billing period, the following formula is used:

Salary avg.=(D year.)/12: 29.4.

In the opposite situation - ZP avg. = (Dyr.)/(29.4 x Mn + Mn),

• D year. – employee’s earnings over the past 12 months;
• Mp. – the number of months fully worked by the employee;
• Mn. – the number of days in an incompletely worked month;
• 29.4 is the average number of days per month, established in 2019.

According to Labor Law, full payment is provided to employees who have worked in the organization for at least 11 full months.

When the duration is shorter, the share of vacation pay is calculated for each day worked.

In this case, HR specialists must take into account two nuances:

• surpluses of less than 15 days are excluded from the calculation;
• The value is rounded up to a full month when going to work for more than 15 days.

In our example, A.I. Vorobyov has 25 days of unused vacation left.According to the 1C system, the employee’s income for the year amounted to 324,000 rubles. Let's say he worked the previous year completely.

Therefore, in accounting they make the following calculations:

1. Salary average = (324,000)/12:29.4 = 918.4 rub.
2. HOLIDAY PAY = 25 x 918.4 = 22,959.2 rubles.

On the day of dismissal, Zvezda must pay A.I. Vorobyov received compensation for unused rest days in the amount of 22,959.2 rubles.

Severance pay

Issued to an employee upon downsizing or liquidation of an enterprise.

It is equal to one monthly salary and is provided for the entire period of employment, but not longer than 2 months.

Example:

The company Bely Volk LLC plans to stop operations from 03/01/2016, and therefore is dismissing its employees. E.I. Kostenko, who works as an economist, receives 27,500 rubles.

In addition to salary for the period worked and compensation for unused vacation, the employee must receive severance pay:

• for March – 27,500 rubles.
• for April – 27,500 rubles.

Bely Klyk LLC undertakes to pay E.I. Kostenko 55,000 rub. for the period of employment.

If, upon dismissal of an employee, the amount of compensation payments exceeds three average earnings (for employees of the Far North - six) established in the region, income tax is withheld from the difference.

To do this, all payments are summed up, with the exception of compensation for unused vacation, and personal income tax is calculated from the result obtained.

Example:

The company Antey LLC formalizes the termination of the contract with the head of the sales department G.I. Mityaev. The accounting department accrued monetary compensation in the amount of 57,700 rubles. The average monthly salary of an employee is 15,000 rubles. Determine income tax.

Let's calculate the amount subject to taxation:

57,700-(15,000 x 3) = 12,700 rub.

Let's determine personal income tax: 12,700 x 13% = 1,651 rubles.

The accounting department of Antey LLC must pay income tax for G.I. Mityaev in the amount of 1,651 rubles.

It is filled out by an accountant or HR specialist. Strict adherence to all rules is required.

One side must contain:

• date the employee started working;
• number and date of filling out the calculation note;
• personal data of the employee (full name, personnel number, position, name of the department in which he is registered);
• information regarding dismissal (date of termination of contract, grounds, number and date of order);
• days of unused rest.

At the end of the document, the signature of the HR specialist and the company seal are affixed.

The back side is filled out by an accountant.

It reflects the information necessary to calculate the compensation due to the employee: the year of the billing period, income, number of calendar days, average wages per day, used/unused vacation days and much more.

Under the table, the amount of all due payments is entered in numbers and in words; the accountant who prepared the document must sign.

Filling example:

Example of filling out form T-61 (page 1)
Example of filling out form T-61 (page 2)

The employer's dismissal order is drawn up according to the unified form T-8 or T-8a:

It must indicate the basis for termination of the contract with reference to an article of legislation.

Documents confirming the reason for dismissal (if any) are also attached. The employee must be familiarized with the order against signature. If this is not possible, a corresponding note is made.

Example of filling out an order:

Example of filling out form T-8

(TC) in 2019 is carried out according to the following rules:

• The first two columns contain the serial number and the date of changes in the format 01/01/2016.
• The third indicates the reason for dismissal and the grounds. The wording is prescribed in accordance with the requirements of the Labor Code of the Russian Federation, that is, according to the following scheme: article, part, paragraph.
• The fourth column contains the order details. At the same time, reductions are unacceptable.

There is no clear opinion on the wording of the entry upon termination of cooperation - different options are allowed: “dismissed”, “employment contract terminated”, “employment contract terminated”.

Example of filling out the TC:

Sample entry in the labor record

There always comes a time when one or another employee begins to wonder whether it is possible to receive compensation for unused vacation, under what circumstances it is due, and how to calculate compensation for vacation upon dismissal. Let's try to understand this problem in more detail, dispelling all doubts.

Right to money

When an employee leaves the organization for any reason, he may have in reserve calendar days of the vacation period that he had not previously used. The employee has the opportunity established by law to go and take the remaining number of days off and then say goodbye to the company. Or maybe you can take compensation for unused vacation upon dismissal, which is quite legal under the law of the country. He says about this fact:

• Article 127 of the Labor Code of the Russian Federation;
• clause 28 of the Rules approved by the USSR CNK No. 169 dated April 30, 1930 (hereinafter referred to as Rules No. 169).

Importance of the issue

A person needs to know in advance how to secure compensation for unused vacation, so that an unscrupulous employer does not have the opportunity to violate labor laws by ignoring his right to compensation for vacation upon dismissal.

An accounts payable accountant must be aware of how to calculate compensation for unused vacation. Failure to comply with this action entails the application of certain penalties by regulatory authorities.

Right to carry or money

So, it is necessary to understand how an employee could have unclaimed leave for which compensation is due, and how to count the days of unused time. It is necessary to immediately clarify: missed vacation and compensation for it may appear for several reasons. Including, if during the period of rest required by law, a period has occurred:

• temporary illness for which a sick leave certificate has been issued;
• performing government duties, for which an employee, under normal working conditions, has the right to ignore work;
• recalling an employee from main leave.

Calculation rules

On the question of how compensation for unused vacation is calculated, it must be said that it involves simple calculations. The amount of funds that an employee of the organization will receive depends on their results. If you do not have the necessary knowledge, we suggest that you familiarize yourself with this issue in more detail.

So, compensation for vacation must be calculated for all calendar days that the person did not use as vacation. This applies to both main and additional leave. Regardless of its type, the amount of compensation payment is calculated for all days due to the employee.

You should not pay much attention to the basis for dismissal: in any situation, both the main and additional vacation periods must be compensated in money.

To correctly calculate compensation for unused vacation, let us clarify: in a situation in which the year is not actually fully worked out, the calculation of calendar days of the vacation period is carried out in proportion to the period actually worked. So, provided that the employee actually worked for less than 11 months without providing rest during this period, the number of calendar days of the vacation period is calculated as follows:

Rest days = 2.33 × full months of work – days off on vacation In this formula, 2.33 is a special index. It is calculated as the ratio of the number of allotted days of vacation to the number of months in a year (28/12 = 2.33). As a rule, this indicator in many cases is standard for employees in the absence of special calculation conditions.

It should also be noted that the indicator of the number of months of work with the employer is calculated taking into account clause 35 of Rules No. 169. According to them:

• if half a month or more has actually been worked, it is considered to have been worked in its entirety;
• provided that less than half a month has been worked, it is not taken into account at all.

In other words, compensation for leave upon dismissal in 2018 will not be paid if:

1. actual experience is less than 1/2 month;
2. Previously, the right to rest had already been used in full.

As a rule, after calculations, the resulting value comes out as a fraction and not as a whole number. Then it can be rounded up, that is, in favor of the employee. This is stated in the letter of the Ministry of Health and Social Development No. 4334-17 dated December 7, 2005.

After calculating the number of days to which the employee is entitled, since they have not been used by him previously, a direct calculation of compensation for unused vacation is made. The scheme is like this:

Compensation = number of unused days × average daily earnings The average daily earnings indicator is calculated in accordance with clause 4 of the Regulations of the Government of the Russian Federation, approved by Resolution No. 922 of December 24, 2007. That is, in the same way as for regular vacation pay.

Calculation in working days

Sometimes compensation for unused vacation upon dismissal is calculated not in calendar days, but in working days. The most important circumstances of this calculation option are:

1. concluding an employment contract with a person for a period of less than two months;
2. hiring seasonal employees.

We will show you how to calculate vacation compensation upon dismissal for such contracts. Thus, the formula for calculating compensation payments remains unchanged. The only thing is that when calculating unused vacation days, the coefficient is 2, not 2.33. Everything else is as described above.

Compensation for unused vacation upon dismissal should be considered in the same way as vacation pay. That is, take the employee’s average earnings for the billing period and multiply this value by the number of days not taken off.

So, to calculate compensation for unused vacation associated with dismissal, determine:
1. Duration of the billing period.
2. The employee’s earnings for the billing period.
3. Average daily earnings.
4. The total amount of compensation for unused vacation upon dismissal.

Special calculation circumstances

Let's consider the special circumstances of calculating compensation for unused vacation. These include:

• if you have worked in an organization for 11 to 12 months, you can count on the entire vacation, as if you had actually worked a full year. An exception is an experience equal to 11 months due to rounding (clause 28 of Rules No. 169 and Rostrud letter No. 1519-6-1 dated December 18, 2012);
• even if a person actually worked from 5.5 to 11 months, the right to the entire vacation period arises in the presence of such external factors as the liquidation of the employer, staff reduction, conscription, etc. This condition for calculating monetary [compensation for unused vacation] follows use only if the person worked in the company for less than 1 year (clause 28 of Rule 169 and letter of Rostrud No. 2368-6-1 dated 08/09/2011).

To more accurately understand the mechanism for calculating compensation for unused vacation upon dismissal, let’s consider a specific case.

EXAMPLE
Administrator Vereshchagin decided to resign from Iskra LLC on July 18, 2018. He got a job at this organization on June 1, 2017. According to the schedule, he was given basic leave of 14 days. And according to the company’s regulations on wages, the number of vacation days not taken off is rounded to the nearest whole number. Vereshchagin's calculated average daily earnings was 1,754 rubles.

Having found out the number of days actually worked, we get the following result. Vereshchagin worked:

1 year: 06/01/2017 – 05/31/2017.

1 month: 06/01/2018 – 06/30/2018.

18 days: 07/01/2018 – 07/18/2018.

Based on the fact that more than half of the last period has been worked out, it must be taken as one, that is, Vereshchagin’s vacation experience is equal to 1 year and 2 months.

Let's calculate the number of unused vacation days as follows:

28 days + 2.33 × 2 months. – 14 days = 18.66 days.

When rounded, according to the wage regulations, the number of unused vacation days will be 19 full days.

Compensation for unpaid leave upon dismissal will be:

19 × 1754 = 33,326 rubles.

Keep in mind: having made the calculation, the employer is obliged to transfer monetary compensation in lieu of vacation exactly at the moment when the person quits - on the last day of his presence at the enterprise. At the same time, the rest of the money due to him is paid - salary, bonuses, etc.

Money without subsequent dismissal

Is it possible to receive compensation for unused vacation without dismissal in 2018? It turns out yes. And this is called replacing vacation with monetary compensation, which is also enshrined in law.

This situation may arise if a person has a legal right to a vacation period of more than 28 days, and independently expresses a desire for a replacement of this kind. However, it must be taken into account that it is possible to replace vacation with monetary compensation only within the number of days in excess of the standard vacation. That is, beyond 28 days.

The subordinate needs to apply for compensation for unused vacation in excess of the number of days established by law. And the employer, in turn, independently decides whether it is possible to replace the vacation with monetary compensation or send the employee on vacation for all the calculated days.

All this means is that h Replacing vacation with monetary compensation is permissible in the case when a person is entitled to additional vacation, which, according to Art. 126 of the Labor Code of the Russian Federation can be replaced by a monetary amount. After all, such a vacation period is provided in addition to the main vacation, the duration of which is 28 days. As for, for example, study leave, it cannot be replaced with money.

Transfer

In a situation where the unclaimed part of the main vacation is postponed to the next year, compensation for unused vacation is also not provided. And this point is connected with the fact that such days are essentially not an excess, since in total over all the years of actual work they do not cover the standard period of 28 days.

Impossibility of replacement with money

For some people, the question of whether compensation for unused vacation is due cannot be raised under any circumstances. This category includes pregnant women and workers under 18 years of age.

For people employed in harmful or dangerous working conditions, compensation for vacation under the Labor Code of the Russian Federation for additional days of rest is also unacceptable. However, this legal norm does not affect compensation for unused additional leave upon dismissal.

If an employee has the right to monetary compensation for unused vacation without dismissal in 2018, in order to carry out this operation in accounting and personnel records, he is required to write an application for vacation compensation, a sample of which may be as follows.

Application for compensation payment instead of days of rest

The application for vacation compensation, a sample of which is presented above, is not a standardized form. That is, it is not enshrined in any way at the legislative level. In order for compensation for unused leave upon dismissal or when replacing part of additional leave to be paid, the employee can use this sample or any other developed by the organization.

In the event that the employer decides to satisfy a request from a subordinate, he issues an appropriate order to replace the vacation with monetary compensation, a sample of which may look like this.

Order to replace vacation with monetary compensation

Since the order for compensation for unused vacation, a sample of which is shown earlier, has a free form, it is advisable that it be developed by the company’s personnel service.

Personnel accounting payments

As for personnel document flow, in accordance with the Labor Code of the Russian Federation, compensation for unused vacation must be documented without fail. And first of all, it is reflected in the employee’s personal card (form No. T-2). In its eighth section, the required rest reflects all the data necessary for accounting. Including:

Regarding the vacation schedule (form No. T-7), in column 10 “Note” it is necessary to clarify that compensation has been paid for unused vacation without dismissal. And at the same time, you should certainly display the number of days of the vacation period that were replaced with cash.

Tax accounting of payments

If we consider vacation compensation upon dismissal in 2018 from the position of tax authorities, then it is included in labor costs. Namely:

• When calculating income tax, the compensation payment is taken on the date of its accrual. The presence of a reserve to pay for an employee’s rest does not play a role here;
• when calculating tax on a simplified system with the object “income minus costs”, compensation for unpaid leave upon dismissal in 2018 is recognized on the date of its transfer.

Personal income tax taxation of compensation for unused vacation upon dismissal occurs in the general manner with tax withholding. And this point is not related to the exact situation in which the compensation payment was received - upon dismissal or as a replacement for days of the vacation period. The tax withheld in Russia from vacation compensation must be transferred to the state treasury no later than the day following the day of its payment. As for the reflection of the amount of tax on compensation in an individual’s income certificate, since 2018 it has its own coding - 2013. And before 2018, 4800 was used as the income code for compensation for unused vacation in 2-NDFL certificates.

In 2-NDFL certificates for 2017, show compensation for unused vacation using the new income code 2013.

Compensation for unused vacation is subject to insurance contributions to all funds - Social Insurance Fund, Pension Fund and Federal Medical Insurance. Moreover, this applies to any type of compensation - upon dismissal or replacement of days of the vacation period with cash.

Accounting for payments

Reflection To Leave compensation upon dismissal in accounting involves the preparation of special entries:

• Debit 20 and Credit 70 – compensation was made for unused vacation in 2018, which was calculated by us in advance;
• Debit 70 and Credit 68 – personal income tax from the calculated compensation payment;
• Debit 20 Credit 69 – insurance premiums for compensation payments;
• Debit 70 and Credit 50, 51 - transfer of compensation for unused vacation, when paid through the cash register or current account.

In our opinion, based on the above, it can be assumed that the question of whether compensation can be taken for unused vacation has been fully disclosed. Therefore, any person will no longer have difficulties with how to calculate compensation for vacation.

There is nothing complicated in calculating vacation pay when dismissing staff. Although a few details can be confusing. But only temporarily. Let's look at all the nuances together.

So, let's start with the following situation:

Back in 2014, Andrey Sergeev got a job at Spectr LLC. The position was quite ordinary for those times - customer service manager with a salary of 25,000 rubles. Of course, Andrey was promised monthly and quarterly bonuses. The HR department employee arranged his appointment on January 13th.

Andrey worked tirelessly without rest or days off. Negotiations, meetings and constant travel. What kind of vacation is this? And so every day. During his entire time at the company, he took only 14 days off from May 18, 2015 to May 31, 2015.

Of course, this couldn't go on for long. The frantic pace exhausts and exhausts literally everyone. And our Andrey began to take sick leave. First, 5 days from October 5, 2015 to October 9, 2015, and then from December 21, 2015 to December 25, 2015. And in February 2016, I took 4 days without pay.

He wrote his resignation letter effective May 10, 2016. And now our task is to calculate and give Andrey the correct amount.

As you understand, this story is given for a reason. Throughout the article we will try to understand the jungle using her example.

First, let's briefly remember what kind of vacations there are and to whom they are provided.

Annual paid holidays

Vacations are granted for the period worked. Most often for one calendar year.

Annual basic paid leave is provided to all staff. The standard duration of vacation is 28 calendar days.

Some categories of employees have the right to extended leave. For example, persons under eighteen years of age are provided with 31 calendar days (Article 267 of the Labor Code of the Russian Federation). Also, increased leave is provided to some civil servants, teaching and medical workers, disabled people and others.

Additional leaves are compensatory and are provided to individual employees.

Annual basic and additional paid leave are calculated in calendar days. Holidays are not included during the vacation period (Article 120 of the Labor Code of the Russian Federation).

When and to whom is vacation compensation paid?

For a number of reasons, a person may not take his vacation. And he cannot receive money in return for these days. So dozens of days accumulate beyond the established norm without the opportunity to take time off or compensate for them.

Cash compensation for unused vacation is provided in several cases (Article 126, Article 127, Article 117 of the Labor Code of the Russian Federation):

• When dismissing an employee for all types of leave.
• For part of the annual basic paid leave exceeding 28 calendar days (at the employee’s request).
• For a portion exceeding the minimum duration of annual additional paid leave, with the written consent of the employee, the presence of industry (inter-industry) agreements and collective agreements.

As you can see, in the event of dismissal, an employee can still be given vacation in cash. So our hero Andrey is entitled to an additional amount to his severance pay.

How is compensation for unused vacation calculated?

Cash compensation for vacation is calculated quite simply. The number of unused vacation days is multiplied by the average daily earnings.

• Determine the employee’s length of service in the organization
• Determine the number of unused vacation days
• Determine average daily earnings
• Calculate the amount of monetary compensation

While you're learning, count all the steps by hand. Subsequently, you can entrust this calculation to our calculator.

Neither the Labor Code nor any other modern document describes the complete mechanism for calculating vacations. Therefore, we traditionally use Soviet standards, in which such things were well stated.

For the first stage, we will use the “Rules on regular and additional holidays” (approved by the NKT of the USSR on April 30, 1930 N 169). From now on we will call them “Rules” for brevity.

Stage 1. Calculation of an employee’s length of service in the organization

There are several options for calculating rest days. And they depend on the time the employee has worked in the organization. So, if he worked for less than 11 months or more than 1 year, the calculation is carried out in proportion to the months worked (clause 28 of the Rules).

Counting only months forces us to round or drop days. In fact, this is done according to standard rounding rules, only instead of the number “5” the number “15” became the control point. Anything less than 15 is simply discarded, the rest is rounded up to the full month.

When calculating the working period for vacation, remember that not all time is included in the calculation. Thus, the length of service for calculating leave does not include the absence of an employee from the workplace without a good reason, the time of maternity leave, or the period of being on leave without pay that exceeds 14 days in a working year (Article 121 of the Labor Code of the Russian Federation).

It's time to remember our training example. Let's calculate Andrey's work experience.

Example 1

From the history we can see that he got a job on January 13, 2014 and quit on May 10, 2016.

We do not throw out 4 days of vacation without pay, since up to 14 days a year are allowed.

Which is 2 years 3 months 28 days. The number of days exceeds 15. Which means we safely round them up to a full month.

Experience for calculation: 2 years 4 months.

We got an almost exemplary calculation, and most often this will be the case in your practice. And yet, you should know and be prepared for non-standard options.

A special case is dismissal due to staff reduction, in connection with conscription for military service, during the liquidation of an organization or individual units. In such circumstances, work ranging from 5.5 months to 11 months will be considered a full year. Work activity of more than 11 months and less than a year is also counted as a full year.

Stage 2. Calculation of unused vacation days

The number of vacation days is calculated by multiplying the full months by some constant.

To calculate annual basic leave, the number used is 2.33 (the rounded result of dividing 28 by 12). This formula was proposed by Rostrud in one of its letters (for example, Letter of Rostrud dated October 31, 2008 N 5921-TZ). Some lawyers find this approach unfounded, but nevertheless, it is used everywhere, including in courts.

To calculate extended or additional vacations, you can do the same. Simply divide the required number of days per year by 12 and round to the nearest hundredth if necessary.

Since our test example does not imply any deviations from the standard leave of 28 days, we will use the number 2.33 proposed by Rostrud.

Below are universal formulas for calculating vacation days for vacations lasting 28 calendar days.

Formulas for calculating allotted vacation days:

1. Experience of at least 11 months and no more than 1 year: vacation days = 28 calendar days.

2. Less than 11 months of experience: vacation days = number of full months * 2.33.

3.Experience more than 1 year: vacation days = number of full years * 28 + number of full months * 2.33.

Unused vacation subject to compensation can be calculated by subtracting those already used from the allotted vacation days.

Example 2

Let us clarify the duration of vacation that is subject to compensation.

In the previous example, we calculated Andrey’s work experience, namely:

2 years 4 months.

Since Andrey worked for more than a year in the organization, we will use the third formula:

Vacation days = 2 years * 28 days + 4 months * 2.33 = 65.32 days

Now let's subtract from here the 14 days he already took.

Unused days = 65.32 – 14 = 51.32 days

Stage 3. Calculation of average daily earnings

The calculation of average earnings is regulated by Decree of the Government of the Russian Federation of December 24, 2007 N 922 “On the specifics of the procedure for calculating average wages” (hereinafter referred to as the Regulations).

It is not surprising that a large number of questions are traditionally asked regarding earnings. The description of this process is quite confusing and, nevertheless, not complicated.

Let’s immediately make a reservation that we will only talk about average daily earnings, since it is this that is used to calculate this payment (hereinafter referred to as earnings, average earnings).

When calculating earnings, not only the length of service plays a role, but also the periods included in it.

Let's figure it out in order. There are two main cases and several exceptional ones.

We will not consider the case where an employee worked for less than 1 year in this article. For clarification, please refer to the Regulations.

The simplest case is when an employee has worked for more than one year and has not missed work days for any reason.

In this case, the following formula is used for calculation:

average daily earnings = accrued salary for the previous pay period / 12 months / 29.3 days.

The billing period here refers to the 12 calendar months that preceded the month of dismissal. Accordingly, if a person quits in March 2016, then the previous period will be from March 1, 2015 to February 29, 2016.

The number 29.3 is the average monthly number of days in a month. Previously, a different figure was used (29.4)

Example 3

Operating period from 03/05/2015 to 07/30/2016.

The period for average earnings is from 07/01/2015 to 06/30/2016.

Accrued salary for the period: 1,300,000 rubles.

Average daily earnings = 1,300,000 rubles / 12 months / 29.3 days = 3,697 rubles 83 kopecks

Such an ideal option is extremely rare. After all, real people work and they get tired, get sick and ask for time off. Actually, the Government took all this into account and provided for removing from the calculation period the periods during which the employee did not actually work.

In accordance with clause 5 of the Regulations, the calculation period does not include periods during which the employee maintained his average earnings, was on sick leave, did not work due to downtime, and others. Accrued amounts for excluded periods are also not used in calculations.

Please note that the length of service for average earnings does not include all payments to the employee, namely, social payments and other payments that do not relate to wages are not used in the calculation.

Thus, in calculating earnings, you can only use salary, bonuses and other non-compensation payments related to work responsibilities. In 2-NDFL, code 2000 is provided for such payments.

Here we come to the second case, when the employee worked for more than a year, but at the same time had periods that were excluded from the calculation period.

In this case, a more complex formula is used for calculation:

average daily earnings = accrued salary for the previous pay period / (29.3 days * number of full calendar months + number of calendar days in incomplete calendar months).

Example 4

Operating period from 01/13/2014 to 05/10/2016.

Day of dismissal: 05/10/2016

Sick leave: from 10/05/2015 to 10/09/2015.

Sick leave: from December 21, 2015 to December 25, 2015.

Vacation without pay: 4 days in December

The period for average earnings is from 05/01/2015 to 06/30/2016.

Accrued salary for the period: 271,667 rubles. (without sick leave and vacation pay)

The billing period should not contain days on which Andrey was not actually at work. This means we exclude from it all sick leave and vacation, including without pay.

Number of full calendar months: 9 months.

Number of calendar days in partial calendar months: 26 days (October) + 22 days (December) + 17 days (May) = 65 days.

Average daily earnings = 271,667 rubles / (29.3 days * 9 months + 65 days) = 826 rubles 49 kopecks

Hooray! Now we have all the data to calculate vacation compensation.

Stage 4. Calculation of compensation for unused vacation

Let us remind you that monetary compensation for vacation is calculated as follows:

The number of unused vacation days is multiplied by the average daily earnings (clause 9 of the Regulations).

Example 5

Unused days: 51.32 days.

Average daily earnings: 826 rubles 49 kopecks.

Compensation amount = 51.32 days * 826 rubles 49 kopecks = 42,415 rubles 47 kopecks.

Is compensation for vacation (income code) subject to personal income tax? Payment of insurance premiums

In accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, compensation for leave upon dismissal must be subject to personal income tax.