The list provides for the provision of annual additional paid leave. How long is the additional leave? Who is entitled to additional leave?

Vacation is a period of annual rest paid by the organization in which the employee works. The right to annual paid leave is one of the fundamental constitutional rights of citizens; it is guaranteed to all persons working under an employment contract (Clause 5 of Article 37 of the Constitution of the Russian Federation), and is regulated by Ch. 19 Labor Code of the Russian Federation. In this article we will talk about additional vacations.

Let us remind you that the main paid leave must be provided to the employee annually ( Part 1 Art. 122 Labor Code of the Russian Federation), while its duration is 28 calendar days excluding non-working holidays ( Art. 115 Labor Code of the Russian Federation). At the same time, employees of certain categories have the right to extended annual basic leave. For example, employees under 18 years of age are entitled to annual paid leave of at least 31 calendar days ( Art. 267 Labor Code of the Russian Federation).

In addition to basic holidays, employees may be provided with additional annual paid leave. Article 116 of the Labor Code of the Russian Federation There are two types of additional paid leave: provided in accordance with the Labor Code of the Russian Federation and other federal laws, and also established directly by employers (the procedure and conditions for their provision are stipulated in collective agreements or local regulations). If an employee is entitled not only to basic, but also additional leave, then when calculating the total duration of annual paid leave, these leaves are summed up.

The duration of additional, as well as basic, paid leave is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling during the period of annual main or additional leave are not included in the number of calendar days of leave and are not paid ( Art. 120 Labor Code of the Russian Federation).

Annual paid leave, which includes main and additional leave, by agreement between the employee and the employer, can be provided in parts on the basis Part 1 Art. 125 Labor Code of the Russian Federation. In this case, at least one part of the annual paid leave must be at least 14 calendar days.

IN parts 1 tbsp. 116 Labor Code of the Russian Federation it is stated that annual additional paid leave is provided to employees:

Those employed in work with harmful and (or) dangerous conditions ( Art. 117 Labor Code of the Russian Federation,  870 );

Having a special nature of work ( Art. 118 Labor Code of the Russian Federation);

Those working on irregular working hours ( Art. 119 Labor Code of the Russian Federation,Letter of Rostrud dated 06/07/2008 No. 1316‑6‑1 );

Those working in the Far North and equivalent areas ( Art. 321 And 322 Labor Code of the Russian Federation, Art. 14 Law of the Russian Federation No. 4520-1 ). The list of regions of the Far North and equivalent areas for the purposes of providing guarantees and compensation has been approved By Resolution of the USSR Council of Ministers of November 10, 1967 No. 1029 .

In addition, annual additional leave may be granted in other cases provided for by labor legislation. According to the Labor Code of the Russian Federation, additional paid vacations are also due:

Workers traveling to perform work on a rotational basis to the regions of the Far North and equivalent areas from other regions. They are granted additional leave in the manner and under the conditions provided for persons permanently working in the specified areas ( Art. 302 Labor Code of the Russian Federation);

Athletes and coaches. The duration of their additional leave is established in collective and labor agreements, local regulations; it should not be less than four calendar days ( Art. 348.10 Labor Code of the Russian Federation);

A special place among additional leaves is occupied by leaves granted to teaching staff of educational institutions. Employees in this category have the right to a long leave of up to one year at least every ten years of continuous teaching work. The procedure, conditions for granting and the possibility of paying for such leave are determined by the founder and (or) the charter of the educational institution ( Art. 335 Labor Code of the Russian Federation).

In addition to the additional leaves established by the Labor Code of the Russian Federation, which are essentially compensation for difficult working conditions, the current legislation also provides for annual additional paid leaves of an incentive nature. They are granted, for example, for length of service, long service in an organization or in relation to a specific profession. Their duration, conditions and procedure for provision are established by federal laws and other regulations.

Additional leaves for those working in harmful and (or) dangerous conditions

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions ( Art. 117 Labor Code of the Russian Federation). The Labor Code of the Russian Federation includes, in particular, the following conditions:

Underground mining;

Open pit mining in open pits and quarries;

Work in areas of radioactive contamination;

Other work related to the adverse effects on human health of harmful physical, chemical, biological and other factors.

The minimum duration of annual additional leave provided to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions is seven calendar days ( clause 1 of the Decree of the Government of the Russian Federation No. 870 ). However, in order to assess working conditions and identify harmful or dangerous production factors, employers are required to conduct workplace certification for working conditions at least once every five years ( Art. 209 Labor Code of the Russian Federation).

When granting additional leave to employees engaged in work with harmful and (or) dangerous working conditions, it is necessary to be guided by the following documents:

- Letter of the Ministry of Labor of the Russian Federation dated June 30, 1992 No. 1358-VK “On the application of regulations on benefits and compensation for hazardous working conditions”;

List of industries, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional leave and a shortened working day, approved Resolution of the State Labor Committee of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. 298/P-22(hereinafter referred to as the List);

Instructions on the procedure for applying the List, approved Resolution of the State Committee for Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated November 21, 1975 No. 273/P-20(hereinafter referred to as the Instructions).

Note that Decree of the Government of the Russian Federation No. 870 has priority over the Instructions, since the normative acts of the USSR are applied only to the extent that does not contradict current legislation.

In addition, in the List the duration of additional leave is established in working days. Depending on the profession, position held and type of production, an employee may be granted additional leave of
from 6 to 36 working days. However, the document provides for a schedule of a six-day working week; accordingly, additional leave of six working days actually corresponds to the seven calendar days specified in Decree of the Government of the Russian Federation No. 870 . The employer also has the right to increase the duration of the additional leave provided, stipulating this in labor, collective agreements or local regulations (for example, in the regulations on remuneration, regulations on the procedure for granting leave in the organization, orders, instructions).

Calculation of experience. The length of service that gives the right to additional annual leave for work in harmful and (or) dangerous conditions includes only the time actually worked in these conditions ( Art. 121 Labor Code of the Russian Federation). In this case, only those days are taken into account when the employee actually worked in these conditions for at least half of the working day established for employees of a given production, workshop, profession or position ( clause 12 of the Instructions,Decisions of the Supreme Court of the Russian Federation dated 02/06/2002№  GKPI2002-30, from 04/15/2004№  GKPI2004-481).

It should be remembered that, according to the List, full additional leave is granted to workers, engineering and technical workers and employees if they actually worked in production, workshops, professions and positions with hazardous working conditions for at least 11 months during the working year on the basis clause 8 And 9 Instructions.

Additional leave for the special nature of work

According to Art. 118 Labor Code of the Russian Federation employees of certain categories whose work is of a special nature are provided with additional annual paid leave, and the list of such categories is approved by the Government of the Russian Federation.

Currently, additional paid leave for the special nature of the work includes, in particular, additional leave provided to:

General practitioners (family doctors) and medical
nurses of general practitioners (family doctors) for continuous work in these positions for more than three years ( Decree of the Government of the Russian Federation of December 30, 1998 No. 1588 );

To employees of territorial authorities of the Chechen Republic
Republic, as well as those sent to the Chechen Republic ( clause 5 of the Decree of the Government of the Russian Federation of December 31, 1994 No.  1440 “On the conditions of remuneration and provision of additional benefits to employees located in the Chechen Republic”).

Besides, Part 2 Art. 100 Labor Code of the Russian Federation It has been established that workers of transport, communications and others may have a special nature of work, while the peculiarities of their working time and rest time are also determined in the manner established by the Government of the Russian Federation. It is stated that the specifics of the working hours and rest periods of employees of certain categories, whose work is of a special nature, are determined by the relevant federal executive authorities in agreement with the Ministry of Health and Social Development of the Russian Federation.

Additional holidays for irregular working hours

First of all, let us turn to the concept of irregular working hours. So, an irregular working day is a special work regime, according to which individual workers can, by order of the employer, if necessary, be occasionally involved in the performance of their labor functions outside the working hours established for them ( Art. 101 Labor Code of the Russian Federation). Note that a feature of this regime is the nature of the work, which, for reasons beyond the employee’s control, often does not allow the performance of certain labor functions during working hours.

The list of positions of employees with irregular working hours is determined by a collective agreement, agreements or local regulations adopted taking into account the opinion of the representative body of employees (primary trade union organization), if there is one. At the same time, the procedure for taking into account the opinion of the elected body of the primary trade union organization when adopting local regulations has been established Art. 372 Labor Code of the Russian Federation.

In addition, in this case, the employment contract with the employee must include a clause regarding irregular working hours ( Art. 57 Labor Code of the Russian Federation), since additional paid leave relates to the work and rest regime. Before concluding an employment contract, an employee must be familiarized with local regulations establishing a list of positions for which irregular working hours are provided, as well as the type and amount of compensation. If, during the course of work, an employee is transferred to a position that is included in the list of positions with irregular working hours, a clause establishing a special work schedule is included in the additional agreement on the conditions of the transfer.

It is worth noting that work beyond normal working hours does not provide additional payment. The only form of compensation is the provision of additional paid leave.

So, if employees have an irregular working day, then according to Art. 119 Labor Code of the Russian Federation they are granted an additional annual paid leave of at least three calendar days. Accordingly, the employer has the right to provide longer additional leave for irregular working hours.

The rules for providing annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget have been approved By Decree of the Government of the Russian Federation dated December 11, 2002 No. 884 . The procedure and conditions for granting these vacations in organizations financed from the budget of a constituent entity of the Russian Federation are established by the authorities of the constituent entity of the Russian Federation, and in organizations financed from the local budget - by local government bodies ( Art.119 Labor Code of the Russian Federation).

When establishing the maximum duration of additional leave for an irregular working day, organizations (especially commercial ones) are recommended to follow clause 8 of the Rules “On regular and additional leaves”, approved People's Commissariat of Labor of the USSR 04/30/1930 No. 169 , according to which the period of such leave cannot exceed 12 working days. Taking into account Art. 120 Labor Code of the Russian Federation The duration of leave is expressed in calendar days; accordingly, the maximum duration of additional leave for an irregular working day is 14 calendar days.

In addition, when determining the duration of additional leave, the frequency of involving employees in performing work duties in excess of the normal working hours must be taken into account. If such work is rarely performed, then the additional leave is assigned to a small amount. If the employee constantly works above the established norm, then the duration of the additional leave must be appropriate.

Additional holidays for those working in the Far North and equivalent areas

Citizens constantly working in the regions of the Far North are provided with additional paid leave of 24 calendar days, and persons constantly working in areas equated to regions of the Far North are provided with 16 calendar days based on Art. 321 Labor Code of the Russian Federation. The same additional leave is granted to employees who travel to perform work on a rotational basis to the regions of the Far North and equivalent areas from other regions ( Art. 302 Labor Code of the Russian Federation).

At the same time, along with the Labor Code of the Russian Federation, one should be guided Law of the Russian Federation No. 4520-1 , which established state guarantees and compensation to reimburse additional material and physiological costs to citizens in connection with working and living in the extreme natural and climatic conditions of the North. Article 14 of the Law of the Russian Federation No. 4520-1 recognizes additional annual leave as compensation.

In turn, the definitions of the concepts “compensation” and “guarantee” are contained in Art. 164 Labor Code of the Russian Federation. Compensation refers to monetary payments established to reimburse employees for costs associated with the performance of their labor or other duties provided for by federal law. Guarantees recognize the methods, means and conditions by which the exercise of the rights granted to employees in the field of social and labor relations is ensured.

Thus, Art. 14 Law of the Russian Federation No. 4520-1 in terms of recognizing annual additional leave as compensation, it contradicts the Labor Code of the Russian Federation, since leave is a continuous set of rest days provided to the employee, and not a cash payment. In this case, the provisions of the Labor Code of the Russian Federation should be applied on the basis Art. 5 Labor Code of the Russian Federation. Article 21 of the Labor Code of the Russian Federation The basic right of an employee is recognized as rest, provided, among other things, by the provision of paid annual leave. Providing annual basic paid leave, and along with it annual additional paid leave, guarantees the employee’s right to rest.

Note that Art. 322 Labor Code of the Russian Federation a procedure has been established for combining annual paid leave. Full or partial combination of vacations for persons working in the Far North and equivalent areas is allowed for no more than two years. In this case, the total duration of the leave provided should not exceed six months, including the time of unpaid leave necessary for travel to the place of use of the leave and back. The unused part of the annual paid leave exceeding six months is added to the next annual paid leave for the next year. According to Art. 15 Law of the Russian Federation No. 4520-1 The time required to travel to the place where the vacation is used and back once every two years is not counted towards the vacation period.

The right of employees working part-time to additional leave. Article 282 of the Labor Code of the Russian Federation defines part-time work as an employee performing other regular paid work under the terms of an employment contract in his free time from his main job. According to Art. 286 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 granted in advance.

However, it should be remembered that according to Art. 287 Labor Code of the Russian Federation guarantees and compensations for persons working in the regions of the Far North and equivalent areas are provided to employees only at the main place of work. Other guarantees and compensations provided for by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local regulations acts are provided to persons working part-time in full.

Thus, the question arises whether employees working part-time in the Far North and equivalent areas have the right to receive additional paid leave. Note that according to Art. 321 Labor Code of the Russian Federation the total duration of annual paid leave for part-time workers is established on a general basis, that is, in the manner prescribed Art. 286 Labor Code of the Russian Federation. We also clarify that the restrictions specified in Art. 287 Labor Code of the Russian Federation, additional vacations do not apply, since vacation is one of the mandatory elements of the working time and rest time regime, and not a guarantee or compensation.

In addition, if in a part-time job the duration of the employee’s annual paid leave is less than the duration of leave at the main place of work, then the part-time employer is obliged, at the request of the employee, to provide him with leave of the corresponding duration without pay ( Art. 286 Labor Code of the Russian Federation). In other words, based on Art. 120 Labor Code of the Russian Federation According to which, when calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave, we can conclude that we are talking about the total duration of the annual main and annual additional paid leave.

However, we believe that due to the lack of official clarifications and judicial practice, the employer, based on its production and financial capabilities, on the basis Art. 41 Labor Code of the Russian Federation has the right to reflect in a collective agreement or other local act of the organization the right of employees working in the regions of the Far North and equivalent areas on a part-time basis to additional leave provided for Art. 321 Labor Code of the Russian Federation.

Additional holidays not related to work activities

In addition to employees who are granted additional annual paid leave in connection with work hours, working conditions or the location of the employing organization, citizens of other categories have the right to use these leaves, regardless of the performance of their job duties. These categories are specified in the relevant federal laws and other regulations. These include, in particular, persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site ( clause 15 art. 2 of the Federal Law of January 10, 2002 No.  2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site”) or the disaster at the Chernobyl nuclear power plant ( clause 1 And 2 tbsp. 13, clause 5 art. 14 Law of the Russian Federation dated May 15, 1991 No.  1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”).

Payment for additional vacations not related to work activities is financed from the budget. The list of documents that a citizen must submit to the social protection authorities at the place of residence, as well as the procedure for paying for additional leave, are given in ResolutionGovernment of the Russian Federation No. 136 . In addition, additional holidays may be provided for by industry legislation.

Registration of additional paid leave

An order for granting leave is issued according to unified T-6 forms or T-6a ( 1 ). For a sample of filling out an order for granting leave, see page 27.

However, in addition to the order to grant leave, a calculation note is also required to calculate the wages due to the employee and other payments when he is granted additional annual paid leave. The note is drawn up in advance, since vacation pay must be paid to the employee three days before the vacation ( Art. 136 Labor Code of the Russian Federation), By T-60 form (Resolution of the State Statistics Committee of the Russian Federation No. 1 ).

Besides, in section VIII employee’s personal card in form T-2 ( Resolution of the State Statistics Committee of the Russian Federation No. 1 ) an entry is made that the leave is annual additional, the periods of work, the number of calendar days, start and end dates, as well as the basis for the leave (details of the order for its provision) are indicated. At the same time, the employee does not need to be familiarized with the entry included in the personal card.

In the time sheet (forms T-12 and T-13, approved Resolution of the State Statistics Committee of the Russian Federation No. 1 ) the days of the employee’s annual additional paid leave must be noted by entering the letter code “OD” or the digital code “10”.

Reflection of vacation pay amounts in accounting

The amount of vacation pay accrued in connection with the provision of additional leave is an expense for ordinary activities ( clause 5, 7 , 8 PBU 10/99). In accounting, it is reflected in the debit of the account for accounting for production costs (sales expenses) in correspondence with account 70 “Settlements with personnel for wages” ( ).

Application of PBU 18/02. The amount of vacation pay accrued for days of additional vacation provided in accordance with the collective agreement in excess of the 28 calendar days provided for by law forms accounting profit (loss) and is not recognized as an expense for profit tax purposes. In this case, the organization has a permanent difference and a corresponding permanent tax liability (PNO) ( clause 4, 7 PBU 18/02). PNO is reflected in the debit of account 99 “Profits and losses” in correspondence with the credit of account 68 “Calculations for taxes and fees” ( Instructions for using the Chart of Accounts).

Nuances of personal income tax payment for additional vacation

In accordance with clause 1 art. 209 And clause 1 art. 210 Tax Code of the Russian Federation Vacation pay paid to an employee is included in his income. In this case, personal income tax is calculated and withheld as a general rule at the time of payment ( clause 4 art. 226 Tax Code of the Russian Federation).

The list of income not subject to personal income tax has been established Art. 217 Tax Code of the Russian Federation. Payment for additional vacations is not mentioned in this article. Thus, vacation pay accrued to an employee for additional paid leave is subject to personal income tax in the generally established manner, even if the additional leave is provided due to the fact that the employee works in harmful or dangerous working conditions.

Let us recall that according to clause 3 art. 217 Tax Code of the Russian Federation All types of compensation payments established in accordance with the legislation of the Russian Federation related to compensation for harm, injury or other damage to health are not subject to personal income tax. However, payment of additional vacations to employees engaged in work with hazardous working conditions does not apply to compensation payments. Thus, these payments are subject to personal income tax on a general basis. Similar conclusions were made in letters of the Ministry of Finance of the Russian Federation dated July 4, 2007 No. 03‑04‑06‑01/211 , dated June 19, 2009 No. 03‑04‑06‑02/46 .

At the same time under the influence clause 3 art. 217 Tax Code of the Russian Federation payment of additional days off applies to persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site and the disaster at the Chernobyl nuclear power plant. This is due to the fact that payment for these vacations is financed from the federal budget. Consequently, amounts of payment for additional leave associated with compensation for harm caused to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site and the disaster at the Chernobyl nuclear power plant are not subject to personal income tax ( Letters of the Ministry of Finance of the Russian Federation dated July 23, 2010 No. 03‑04‑05/10-413 , Federal Tax Service for Moscow dated October 27, 2010 No. 20-14/3/113358@ ).

Insurance premiums and additional leave Payment of vacation pay is made on the basis of labor legislation and, accordingly, within the framework of labor relations. Based Part 1 Art. 7 Federal Law No. 212-FZ vacation pay amounts are included in the base for calculating insurance premiums. In addition, vacation pay is not included in the list of non-contributory payments established by Art. 9 Federal Law No. 212-FZ. Consequently, payment for vacation, both basic and additional, is subject to insurance contributions on a general basis.

The only exception is the payment of additional leave to persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site and the disaster at the Chernobyl nuclear power plant, due to the fact that payments to these persons are made on the basis of the law at the expense of budgetary funds and are compensation for harm caused to health. Accordingly, they cannot be considered as payments within the framework of the employment relationship.

Inclusion of payment for additional vacation into income tax expenses

According to Art. 255 Tax Code of the Russian Federation The taxpayer's expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses related to the maintenance of these employees, provided for norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. At the same time, it must be remembered that, in accordance with Art. 252 Tax Code of the Russian Federation Expenses for profit tax purposes are recognized as expenses of the taxpayer, provided that they are documented and economically justified. By virtue of clause 7,8 tbsp. 255 Tax Code of the Russian Federation The expenses taken into account when determining the tax base for income tax include expenses for wages retained by employees during the period of vacation provided for by the legislation of the Russian Federation.

Accordingly, when calculating income tax, labor costs also include payment for additional leave of a duration not exceeding that established by current legislation ( Letter from the Federal Tax Service for Moscow dated October 19, 2005 No. 20-12/75302 ).

However clause 24 art. 270 Tax Code of the Russian Federation it is stipulated that when determining the tax base, expenses for payment of additional vacations provided under the collective agreement to employees (in excess of those provided for by current legislation), including women raising children, are not taken into account.

Not everything is so certain when it comes to paying for additional vacations provided to employees for irregular working hours. By virtue of Art. 119 Labor Code of the Russian Federation for such employees, only the minimum duration of additional leave is determined - three calendar days. The maximum duration of such additional leave is not provided; accordingly, the establishment of a work schedule in the form of an irregular working day is formalized by a collective (labor) agreement and a local regulatory act of the organization ( Art. 119 Labor Code of the Russian Federation). Consequently, the organization’s expenses associated with the payment of additional vacations for irregular working hours are taken into account for profit tax purposes as part of labor costs in the amounts actually incurred. Similar conclusions are contained in letters of the Ministry of Finance of the Russian Federation dated January 29, 2007 No. 03‑03‑06/4/6 , from0 6.02.2007 №  03‑03‑06/2/17 , dated 12/15/2010 No. 03‑03‑06/2/212 ,Federal Tax Service for Moscow dated July 15, 2008 No. 20-12/066869 , Resolution of the Federal Antimonopoly Service NWZ dated October 17, 2006 No. A56-28496/2005.

Decree of the Government of the Russian Federation of November 20, 2008 No. 870 “On the establishment of reduced working hours, annual additional paid leave, increased wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions.”

Law of the Russian Federation of February 19, 1993 No. 4520-1 “On state guarantees and compensation for persons working and living in the Far North and equivalent areas.”

Decree of the Government of the Russian Federation dated 03.03.2007 No. 136 “On the procedure for providing social support measures to citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant and nuclear tests at the Semipalatinsk test site, in connection with the performance of their work duties, as well as payment of funeral benefits for citizens who died (died) in connection with the Chernobyl disaster.”

Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.”

Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval of the Accounting Regulations “Organization Expenses” PBU 10/99.”

Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved. By order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n “On approval of the accounting regulations “Accounting for calculations of corporate income tax” PBU 18/02.”

Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds.”

In addition to annual paid leave, the Labor Code provides for additional leaves that are provided to employees depending on working conditions, the nature of the work or for other reasons. The minimum duration of such vacations is mainly provided for by regulations, but with the caveat that the employer can establish a longer duration by local regulations, collective or labor agreements. What categories of employees are entitled to additional leave? How does the duration of such rest vary depending on the basis for its provision? How are additional holidays calculated? We will answer these and some other questions in this article.

According to Art. 116 of the Labor Code of the Russian Federation, annual additional paid leave is provided to employees:

— employed in work with harmful and (or) dangerous working conditions;

- having a special nature of work;

- with irregular working hours;

— working in the Far North and equivalent areas;

- in other cases provided for by the Labor Code of the Russian Federation and other federal laws.

Let's focus on the last point. Based on Art. 350 of the Labor Code of the Russian Federation, certain categories of medical workers may be granted additional annual paid leave, the duration of which is established by the Government of the Russian Federation. In addition, additional leave is granted to those working in representative offices of the Russian Federation abroad in countries with special (including climatic) conditions (Article 339 of the Labor Code of the Russian Federation), as well as to athletes and coaches (Article 348.10 of the Labor Code of the Russian Federation).

Employers, taking into account their production and financial capabilities, can independently establish additional leaves for employees. The procedure and conditions for granting these leaves are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

Let's consider such vacations in more detail.

Additional leave for work with harmful or dangerous working conditions

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions:

— in underground mining and open-pit mining in open-pit mines and quarries;

— in areas of radioactive contamination;

- in other jobs related to the adverse effects on human health of harmful physical, chemical, biological and other factors.

The minimum duration of annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, and the conditions for its provision, are established by Decree of the Government of the Russian Federation of November 20, 2008 N 870 “On the establishment of reduced working hours, annual additional paid leave, increased pay labor for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions” (hereinafter referred to as Resolution No. 870).

It is important to remember that the duration of annual additional paid leave for work in harmful or dangerous working conditions is determined based on the results of certification of workplaces, but it cannot be less than seven calendar days according to the said resolution.

Note.The procedure for certification of workplaces based on working conditions is approved by Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 N 342n.

Please note that the duration of additional annual leave may be more than seven days. This is possible if the employee’s profession or position is indicated in the List of industries, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional leave and a shortened working day (hereinafter referred to as the List). The duration of vacation in accordance with this list ranges from 6 to 36 working days. How to apply this list is stated in the Instructions approved by the Resolution of the USSR State Committee for Labor, All-Union Central Council of Trade Unions dated November 21, 1975 N 273/P-20.

Note!Employees working in harmful or dangerous working conditions have the right to additional paid leave, regardless of whether the work they perform (profession, position) is included in the List (Decision of the Constitutional Court of the Russian Federation dated May 28, 2013, Determination of the Constitutional Court of the Russian Federation dated February 7, 2013 N 135 -ABOUT).

If the duration of vacation according to the List is greater than that provided for by Resolution No. 870, when determining the specific duration of vacation, the List should be used as a guide. This was indicated by the Supreme Court in its Decision dated January 14, 2013 N AKPI12-1570.

Additional leave for the special nature of the work

Article 118 of the Labor Code of the Russian Federation determines that certain categories of workers whose work is related to the specific characteristics of their work are granted additional annual paid leave. However, the Labor Code does not explain what nature of work is considered special.

The list of employees who are entitled to such leave, as well as its minimum duration, together with the conditions for its provision, are determined by the Government of the Russian Federation. In particular, Decree of the Government of the Russian Federation dated December 31, 1994 N 1440 established that employees sent to the Chechen Republic are provided with additional paid leave of two calendar days for each full month of work. And according to Decree of the Government of the Russian Federation of December 30, 1998 N 1588, such leave is granted to general practitioners (family doctors) and nurses of general practitioners (family doctors) for continuous work in these positions for more than three years (its duration is three days).

Vacation for irregular working hours

Irregular working hours are a special work regime, according to which individual employees may, by order of the employer, if necessary, be occasionally involved in the performance of their labor functions outside the established working hours. The list of positions of employees with irregular working hours is established by a collective agreement, agreements or local regulations adopted taking into account the opinion of the representative body of employees (Article 101 of the Labor Code of the Russian Federation).

Article 119 of the Labor Code of the Russian Federation provides that employees working in this regime are provided with annual additional paid leave, the duration of which is determined by a collective agreement or internal labor regulations and cannot be less than three calendar days. Let us remind you that the employer can increase the duration of additional leave in local regulations.

When providing this additional leave, the question may arise: is it possible not to provide it if the employee has never been involved in work outside the normal working hours? Rostrud responded to it in Letter dated May 24, 2012 N PG/3841-6-1. In particular, the department explained that the grounds for granting this additional leave are work on irregular working hours and the presence of the employee’s position in the list of positions of employees with irregular working hours, which is established by the collective agreement or the internal labor regulations of the organization. Since the law does not provide for the provision of leave for irregular working hours in proportion to the time worked in the working year, the employer is obliged to provide such leave, even if he has never engaged the employee to work beyond the normal working hours.

Additional leave for work in the Far North

In addition to the annual basic and additional paid leave established by law, provided on a general basis, persons working in the regions of the Far North are provided with additional paid leave of 24 calendar days, and persons working in areas equated to the regions of the Far North are provided with 16 calendar days ( Art. 321 of the Labor Code of the Russian Federation).

Let us note that such leave is also provided for workers who travel to perform work on a rotational basis to the regions of the Far North and equivalent areas from other regions (Article 302 of the Labor Code of the Russian Federation). At the same time, the length of service that gives the right to additional leave includes not only calendar days of shift in the regions of the Far North and equivalent areas, but also the actual days on the road, provided for by the shift work schedule.

The total duration of annual paid leave is determined by summing the annual main and all additional annual paid leave. Full or partial combination of annual paid leave for persons working in the Far North and equivalent areas is allowed for no more than two years. In this case, the total duration of the leave provided should not exceed six months, including the time of unpaid leave necessary for travel to the place of use of the leave and back.

The unused part of the annual paid leave exceeding six months is added to the next annual paid leave for the next year.

In addition to persons working in the regions of the Far North and equivalent areas, employees performing work in other regions of the North, where a regional coefficient and a percentage increase in wages (eight calendar days) are entitled to additional leave, are entitled to additional leave. This is provided for in Art. 14 of the Law of the Russian Federation of February 19, 1993 N 4520-1 “On state guarantees and compensation for persons working and living in the regions of the Far North and equivalent areas.”

Note.According to Art. 322 of the Labor Code of the Russian Federation, additional leave is granted to employees after six months of work with a given employer.

Determining the duration of annual leave

According to Art. 120 of the Labor Code of the Russian Federation, when calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave.

The duration of annual basic and additional paid leaves of employees is calculated in calendar days and is not limited to a maximum limit.

The employee according to List for hazardous working conditions, 12 working days of additional paid leave are awarded, which are added to the annual main paid leave of 28 calendar days. How to determine the duration of annual leave for a given employee?

The duration of annual paid leave in such cases should be calculated in accordance with the recommendations of Rostrud given in Letter No. 625-BB ​​dated 01.02.2002. In particular, from the start date of vacation (for example, from November 11, 2013), the number of days of main vacation in calendar days (28 calendar days) is counted, and then the number of days of additional vacation in working days per six-day working week (for example, 12 working days) days), after which the date of the last day of vacation is determined (in our example it is December 21, 2013). Then the total vacation period (from November 11, 2013 to December 21, 2013) is converted into calendar days - 41 calendar days. This will be the total duration of annual paid leave.

Please note that non-working holidays falling during the period of annual basic or annual additional paid leave are not included in the number of calendar days of vacation.

Let us dwell on the calculation of the duration of additional leave for harmful and dangerous working conditions.

By virtue of clause 8 of the Instructions, full additional leave according to the List is provided to employees if they actually worked in production, in workshops, in professions and positions with hazardous working conditions for at least 11 months during the working year. If an employee has worked less than this period, leave is granted to him in proportion to the time he worked.

When calculating length of service, which gives the right to additional leave in proportion to the time worked, the number of full months of work in harmful or dangerous working conditions is determined by dividing the total number of days of work during the year by the average monthly number of working days. In this case, the balance of days that is less than half the average monthly number of working days is excluded from the calculation, and the balance of days that is half or more of the average monthly number of working days is rounded up to a full month (clause 10 of the Instructions).

For your information.The time worked in harmful and dangerous working conditions counts only those days on which the employee was actually employed in these conditions for at least half of the working day.

During the period from 02.02.2013 to 02.12.2013, the employee worked in hazardous working conditions for 152 days. What length of leave is he entitled to if, according to his profession, the List provides for 24 working days of additional leave?

We know that the employee worked in hazardous working conditions for 152 days.

Let's calculate the average monthly number of working days. To do this, divide the number of working days according to the employee’s schedule by the number of months: 208 workers. days / 10 months = 20.8 work. days

Let's calculate the number of months of work. To do this, divide the actual number of working days by the average monthly number of working days: 152 working days. days / 20.8 work. days = 7.3 months

The number of months of work is rounded to the nearest whole number. If the fractional part is less than 0.5, round down. If the fractional part is greater than or equal to 0.5, round up. In our case it turns out to be 7 months.

Let's determine additional leave for seven months of work on the basis that the employee is entitled to 24 working days of additional leave per year: 24 slaves. days / 12 months x 7 months = 14 workers days

Providing leave

By virtue of Art. 122 of the Labor Code of the Russian Federation, annual paid leave must be provided to the employee annually. In this case, the right to use vacation for the first year of work arises for the employee after six months of his continuous work with this employer. An employee can use vacation for the second and subsequent years at any time of the year in accordance with the vacation schedule approved by the organization for the current calendar year.

Note that the main leave can be provided to the employee in advance (in some cases, before the expiration of six months). As for additional leave, this rule does not always apply. For example, leave for irregular working hours can also be provided in advance, since its duration does not depend on the length of time worked in the working year under irregular working hours. But for harmful working conditions, additional leave in full is provided only if the employee actually worked in such conditions for at least 11 months in the working year.

Note!Part-time workers, as well as persons for whom this work is their main job, have the right to additional leave. They are provided to them on a general basis.

The legislator does not specify whether other types of additional leave can be provided in advance. We believe that if such leave is not related to work in harmful and dangerous conditions, then it can also be provided in advance. But if an employee quits before the end of the working year for which he has already received paid leave, then the employer, by virtue of Art. 137 of the Labor Code of the Russian Federation may withhold amounts paid in excess to him.

Since additional leave is part of the annual paid leave, it is subject to the provisions of Art. 124 and 125 of the Labor Code of the Russian Federation, according to which leave can be divided into parts, one of which cannot be less than 14 calendar days, and transferred (extended) in the event of temporary disability of the employee or the performance of state duties during the annual paid leave.

In addition, Art. 126 of the Labor Code of the Russian Federation provides that part of the vacation exceeding 28 calendar days may, upon a written application from the employee, be replaced by monetary compensation. At the same time, 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 18, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, for work in appropriate conditions (with the exception of payment of monetary compensation for unused vacation upon dismissal) (Part 3 of Article 126 of the Labor Code of the Russian Federation).

In conclusion, we note that the provision of leave is formalized by order using the unified form T-6, in which not only column “A” is filled in, but also columns “B” and “C”, which indicate the type of additional leave and the number of days, as well as the total duration annual leave, including basic leave.

Some categories of persons are entitled by law to additional leave, the duration of which depends on which category the employee belongs to. It is provided in calendar days. The minimum duration is established by the Labor Code of the Russian Federation. For example, for irregular working hours - 3 days, and for work with harmful and dangerous working conditions - 7 days. However, federal laws, government regulations and other regulatory legal acts that regulate a particular area of ​​professional activity may establish a larger number of days. Also, the employer can prescribe a specific number of days, but not less than what is established in the Labor Code of the Russian Federation, in collective and local agreements and internal labor regulations. Let's figure out who is entitled to additional leave and the procedure for providing it.

Who is entitled to additional leave?

We have prepared for you a convenient table with categories of persons and the number of days they are entitled to.

Is it possible to combine different holidays?

Additional days for vacation are added to the main one, and this is how the total number of days for the employee is obtained. For example, an employee has 28 regular days and 3 days for an irregular working day, which gives a total of 31 calendar days. According to Art. 126 of the Labor Code of the Russian Federation, part of the vacation exceeding 28 calendar days can be replaced with monetary compensation. But there are restrictions, they apply to:

• pregnant women;
• persons under the age of 18;
• employees whose work is associated with dangerous and harmful working conditions, except in cases where an industry (inter-industry) agreement, a collective agreement, or a separate concluded agreement to the employment contract establishes that the employee’s part of the rest exceeding the minimum duration can be replaced by monetary compensation.

Is it possible to take it in advance?

Additional paid leave can be provided in advance, i.e. before the end of the working period for which it is provided. And in case of dismissal, the employer can withhold the required amount from the employee’s salary. But the rules on regular and additional leaves, approved by the Resolution of the Council of People's Commissars of the USSR dated 02/02/1930, state that retention is prohibited when an employee is dismissed due to liquidation, reorganization of an institution, suspension of work, reduction in number or staff, business trips to educational institutions, transfer to another job at the request of labor body, as well as labor unsuitability.

How is it taken into account in the vacation schedule?

Additional, like main, rest should be planned and reflected in it. When drawing up a schedule, you need to take into account the total number of days.

How to reflect on the timesheet

If you use form T-12, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for labor accounting and payment,” then such an event is displayed in the report card with the letter code “OD” or digital code - 10.

How to reflect on a personal card

In the T-2 personal card, in column 8 and the corresponding line, we indicate that this is an annual additional vacation, and we also enter all other data: period of work, number of days, dates of the issued vacation and details of the order on the basis of which it is provided.

We are talking about citizens whose working conditions are recognized based on results (2, 3 and 4 degrees). They are supposed to rest for at least 7 additional calendar days.

Moreover, the duration of additional rest for harmful working conditions must be established by an employment contract on the basis of an industry/inter-industry agreement and a collective agreement, taking into account the results of a special assessment.

2. Employees with a special nature of work ( Art. 118 Labor Code of the Russian Federation).

Who exactly is entitled to additional days of vacation, as well as the minimum duration and conditions, is decided by the Government of the Russian Federation (the number of days is determined separately for each group of workers). So, for example, paid days off provided that the person has worked continuously in this position for more than three years (Resolution of the Government of the Russian Federation of December 30, 1998 N 1588).

Employees of territorial bodies, as well as those sent to the Chechen Republic, will have to allocate two additional paid calendar days for each full month of work (clause 5 of the Decree of the Government of the Russian Federation of December 31, 1994 N 1440 “On the conditions of remuneration and the provision of additional benefits to employees located in the Chechen Republic Republic").

There is still no general resolution of the Government of the Russian Federation with a unified list of such workers, so it is difficult to allocate bonus days off for the special nature of the work.

If an enterprise independently develops rules on regular and additional vacations and indicates in them a list of specialists and the duration of the weekend, then payment for these days will be made at its own expense after paying income tax.

3. Workers with irregular working hours ( Art. 119 Labor Code of the Russian Federation).

In this case, annual additional paid leave is provided in accordance with the collective agreement or internal labor regulations of the organization (at least 3 calendar days).

If a person works under conditions of irregular working hours, then he is entitled to additional days off, even if during the year he has never been involved in activities outside the working day (Letter of Rostrud dated May 24, 2012 N PG/3841-6-1).

4. Workers employed in the Far North and equivalent areas ( Art. 321 Labor Code of the Russian Federation And ).

• Employees must always be given an additional 24 calendar days;
• Employees working in areas equated to the regions of the Far North must be allocated at least 16 calendar days;
• Employees working in other regions of the North must take at least 8 calendar days off.

Persons working part-time in these areas, as well as those traveling there to perform work on a rotational basis, have the right to receive additional leave on a general basis ( Art. 302 Labor Code of the Russian Federation). At the same time, the length of service that gives the right to extra days off includes calendar days of work in the listed regions.

5. Employees who have the right in other cases provided for by the Labor Code of the Russian Federation and other federal laws.

Here we are talking about citizens, in addition to those listed above, whose right to additional rest is fixed by law. Some of the regulations regulating this issue were approved during the existence of the USSR, and still have their legal force.

For example:

• disabled people of any group (the total duration of their vacation must be at least 30 days a year);
• persons exposed to radiation contamination during the liquidation of the Chernobyl disaster (from 7 to 14 days depending on the status indicated in the certificate);
• athletes and coaches (at least 4 days a year);
• employees of internal affairs bodies (from 3 to 15 days depending on length of service)

Additional holidays established by law must be provided by the employer. In addition, the company management can make the decision to allocate extra days off to employees independently (Part 2 Art. 116 Labor Code of the Russian Federation). In this case, the rules must be recorded in the local regulations of the enterprise. When in the organization, its representatives also need to be involved in the discussion. And if the enterprise has already decided to allocate bonus days of rest, then people should know about it, and subsequently the employer will not be able to deny them such days off.

What else do you need to know

The right to leave arises for an employee after 6 months of work in the company. If additional days fall on national holidays, they are not included in the calendar duration of rest.

You can either combine the required days with regular leave, or use your right at a convenient time in agreement with the employer. It is important that one of the periods is 14 days continuously. This type of vacation can be provided in advance (except for days for work in the Northern regions).

• pregnant women;
• minors;
• persons exposed to radiation during the liquidation of the Chernobyl disaster;
• workers working in harmful/dangerous working conditions.

But, if the period of additional leave for harmful working conditions of an employee exceeds the minimum established (7 calendar days), then the part exceeding these 7 calendar days can be replaced with special monetary compensation. This is done on the basis of industry/inter-industry agreements and a collective agreement, as well as the written consent of the worker.

If upon dismissal an employee has days off without compensating, compensation must be paid upon final payment.

Sample applications for additional leave and compensation

Employees are required to take their main and additional paid vacations according to schedule. In this case, you do not need to write a statement. But if an employee, with the consent of the employer, goes on vacation outside of the schedule or wants to receive a cash payment, then an application is necessary.

Sample application for additional days of annual leave

Sample application for compensation for additional annual leave

Responsibility for failure to provide

Based on the application received or according to the vacation schedule, the employer must allocate and pay the specified number of days of rest or monetary compensation.

If the employer refuses to provide or compensate for additional paid days off, a fine may be imposed on the enterprise and its officials (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

In case of repeated violation, the official may be disqualified for up to 3 years.

It should be noted that compensation for rest days in cash is the right of the employer; the obligation to pay compensation arises from the enterprise only in the event of dismissal of an employee, provided that he has unused vacation days left.

Express your opinion about the article or ask the experts a question to get an answer

Among the vacations provided to people working in business entities, one can distinguish the following type: additional paid vacation. From its name it is clear that it is issued in addition to the annual rest period in certain situations. The legislation allows it to be combined with the main leave, taken at a time different from it, or to receive compensation in a certain amount in money.

An employee of a business entity, regardless of whether his employer is a legal entity or an individual entrepreneur, can take additional leave in cases provided for by labor law, or when this is expressly stated in his employment contract.

There are the following categories that can receive additional annual paid leave:

• When establishing an irregular working day for a prisoner.
• If a special assessment has established that the employee’s place of work is exposed to harmful and dangerous factors.
• When establishing the special nature of work activity.
• If the employee performs his labor functions in territories classified or equivalent to the Far North.
• When this is directly stated in federal legislation.

Also, additional paid leave can be issued to sports workers, coaches, some teachers, medical workers, as well as employees who took part in combat operations.

The company's management in its local regulations for certain merits, or in cases listed, for example, the Regulations on Leave, may establish such additional leaves for some employees.

Attention! However, this employee’s right must be included in his employment agreement, which should also reflect in what periods additional leave is possible and its duration.

In cases where it exists between the employer and people working at the enterprise, it can reflect certain professions in the company that can count on additional leave.

If an employee’s right is established by a decision of the organization’s administration, then it is she who must accept it based on the existing production and financial capabilities of the enterprise, the opinion of the trade union body, and the characteristics of the company’s activities.

The employee, in accordance with his decision, can take such leave, or can take it either in full or in part, or receive monetary compensation for this period.

Attention! This right does not apply to all employees. For certain categories, replacement of additional leave is not allowed.

These include:

• workers expecting the birth of a child,
• minor employees,
• as well as company personnel exposed to harmful and dangerous factors at work, according to a special assessment of working conditions (SOUT). In the latter case, the law allows for the replacement of this leave for days that exceed seven days.

Can I take additional leave at my own request?

Additional paid leave is provided for an employee when the agreement drawn up with him contains a condition on this, or in cases strictly defined by law.

Therefore, in order for a person working at an enterprise to take out additional paid leave, he needs to belong to the categories of citizens specified in the legislation, or his employment contract contains a condition for such a period. In the latter case, the presence of a condition on the possibility of registering additional leave in the local regulations of the enterprise will also be required.

If an employee does not have all of the above opportunities, then he will not be able to take additional leave on his own volition.

Attention! If additional rest is not provided by the company or TC, then the only thing the employee can count on is. Also, based on a submitted application addressed to the administration and with its permission, it is possible to provide.

In what cases is additional leave paid and in what cases is it not?

The law stipulates that additional leave must be paid. If it is not paid, then it is not additional paid leave.

In this case, we can only talk about leave without pay, granted to the employee upon his application with the permission of the administration of the business entity.

They should be distinguished, especially since additional leave is part of the vacation schedule and its provision must be carried out in accordance with it.

Types of additional leave

Since additional leaves are provided to employees either in cases specified by law, or when a provision for this is included in their employment agreements, they can be subdivided. Let's look at the main types of such rest periods.

For a non-standard working day

In some situations, an employee may be assigned an irregular working day by decision of management with his consent. The main thing for management to remember is that such a work schedule is not established for all employees of the company, but only in exceptional cases.

Moreover, in addition to containing a condition about this in the employee’s employment contract, it is necessary that the Internal Rules and the Regulations on Payment include a condition about this.

The norms of the Labor Code of the Russian Federation determine that the duration of paid leave, which is provided additionally, should not be less than three days. The management of an economic entity is given the opportunity to increase this period in accordance with its existing capabilities.

Attention! In addition, an employee whose employment agreement stipulates an irregular day, but in fact he always performs his work functions according to a regular schedule, must be provided with additional leave. If the employer ignores this, then appropriate measures may be taken against him.

Additional leave for hazardous working conditions 2018

An SOUTH inspection carried out periodically at an enterprise can establish that the conditions in which the company’s employees work are harmful. In this case, the report establishes the category of danger of working conditions at the enterprise.

In this case, the legislation requires the employer to establish additional guarantees for the employee, including provision beyond the main rest period.

In this case, additional leave according to the Labor Code of the Russian Federation must be at least seven days. The regulations of the business entity may establish a longer period in this case. In addition, such enterprises are characterized by certain inter-industry and sectoral agreements.

If a company operates in a given industry, then it must comply with such regulations, and they may establish a longer standard duration of vacation provided additionally for the specified field of activity.

Additional leave for working pensioners

Currently existing legislation does not establish the right of retired employees who continue to exercise their labor functions to receive additional leave.

The only opportunity for them to receive this additional period of rest is if these people belong to the appropriate categories (Far North, for hazardous work conditions, long working hours) or to include conditions regarding this in the employment agreements concluded with them.

In addition, retired employees can take leave without pay for a total duration of two weeks annually. They may use such rest periods if necessary.

Additional leave for disabled people

The Labor Code of the Russian Federation for workers with a disability group determines the increased duration of basic annual leave - 30 days. In addition, they have the right to submit an application to management for leave without pay for a period of up to 60 days per year.

They are not included in the preferential category of citizens who have an additional right to leave. However, the administration of the enterprise, based on its existing financial capabilities, can, through its regulations, provide this period to working disabled people.

Additional leave for this category of citizens can be issued only if they work in conditions recognized as harmful, under conditions of irregular working hours.

In cases where the disability was the result of a work-related injury as a result of an accident in a given company, the employee may be granted additional leave.

Additional leave for health workers in 2018

Paid leave, provided additionally, can be issued only to strictly listed categories of health workers in accordance with the norms of federal regulations.

For example, if a health worker cares for patients diagnosed with AIDS. These employees of medical institutions may receive paid leave of an additional 14 days.

To combatants

Additional leave for combat veterans was not changed in 2018. Currently, all employees who have participated in combat operations in their service record are guaranteed by the state the right to additional vacation leave in the amount of 15 days.

They can attach it to the main one, take it separately, or split it into smaller periods. In addition, combatants can also take advantage of unpaid leave for a total duration of up to 35 days per year.

Is it possible to combine main and additional vacations?

Existing legislation does not prohibit an employee who has the right to both basic and additional leave from combining these periods. In addition, an employee who has additional leave can split it into parts.

The main thing is to comply with the following conditions:

• At least one part of the vacation must be 14 days or more.
• Both parties to the employment relationship must agree and approve the possibility of splitting the leave into parts.

Let's consider a similar situation using an example:

An employee's annual leave is 28 days, in addition, he has the right to take additional leave for 9 days.

The total duration of the vacation period is 37 days. The employee can take them completely or break them into parts. Moreover, one of them will be at least 14 days. He can divide the rest again in accordance with his desire and the company’s ability.

This also includes his right to replace all or only part of this period with monetary compensation.

How to arrange additional leave for an employee?

Let's take a closer look at the procedure for applying for additional leave.

Step 1. Notifying the employee about the timing of the upcoming additional leave.

At the end of each year, a vacation schedule is approved for the next period, which includes additional vacations. However, the company must notify employees despite this.

In this case, the company administration informs the employee about the beginning, duration and end date of the upcoming vacation. If an employee takes basic and additional vacations at once, the notification must contain information about each of them. It is possible to combine two documents in one, or to draw up a notice for each type of leave.

There is no standardized form for such a document. You can use letterhead on which a letter is drawn up to the employee, which must necessarily contain the type of leave, the start and end dates of this period, and the duration.

It is best to prepare the notice in two copies, and the employer’s copy must contain an introductory note from the employee confirming that he has read this document.

Attention! The employee must be notified of the start of vacation at least two weeks before it begins. Otherwise, the employee has the right to reschedule it to a more convenient time for him.

It is allowed to issue a vacation order at least two weeks before the vacation. Since the employee also signs it, notification of his leave is carried out by order of the manager.

In addition, if the vacation schedule provides another column for notification, then you can inform the employee about the start of his vacation using the approved schedule, and he must sign in this column.

Step 2. Drawing up an application by the employee

If leave is granted in accordance with the approved one, then the employee’s drawing up an application is not mandatory.

If the rest time differs from the one established by the schedule, or the exact dates are not recorded in it, then the employee is simply obliged to draw up an application and send it to the company management.

Many enterprises have ready-made templates for such documents, where the employee enters only his data. You can write the application by hand.

In it, the employee needs to indicate the start date of the vacation and its duration. Sometimes the text of the application makes reference to the corresponding article in the Labor Code of the Russian Federation, which gives the right to such leave.

Step 3. Issuance of the manager’s order

In order to issue a vacation and pay the employee all amounts due to him, it is necessary to issue an order from the manager about this. For this purpose, you can use a unified document: (for several T-6a employees) or use a company letterhead.

If the employee uses only additional leave, section “B” should be filled out in order T-6. When combining periods, information is entered into sections “A” and “B”. Section “B” in this case should contain the total indicators for both vacations.

Attention! When filling out the period of work that gives the employee the right to vacation, do not forget to indicate from what date and on what date it is used. You must also remember that the period of work is calculated not from the beginning of the year, but from the date of entry into the company, taking into account previously provided periods.

The leave order is signed by the manager, registered in the order book, and handed over to the employee for review. Based on this, vacation pay is subsequently paid.

Step 4. Drawing up a note-calculation for vacation

Together with the order, the personnel employee writes out, the front side of which duplicates the data from the leave order. To fill it out, you can use the standard T-60 form. It is filled out in the same manner as for the main vacation.

Then it is transferred to the accounting department, where the calculation specialist makes the appropriate samples necessary to determine the amounts of vacation pay.

The final stage of document preparation is to indicate in it the details of the payment documents for which the employee received the money.

Step 5. Payment of vacation pay to the employee

Just like with a regular vacation, payment according to the law must be made three days before it starts or within the same period from the moment the employee’s application is received. The last rule was introduced relatively recently.

Payments can be made earlier; there is no such prohibition, the main thing is not to violate the deadlines for issuance. Vacation pay can be given to the employee in cash from the cash register or transferred to his card account or bank account.

Step 6. Entering a vacation record in the employee’s personal card

At the moment an employee enters the enterprise, a record is created for him in the personnel department. In Section VII “Vacation”, the relevant information should be entered on the basis of an order for such a period.

This section is a table where the relevant entries are sequentially entered: type of leave, time of work for which it is granted, start and end dates, as well as details of the corresponding order.

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Important! It is recommended to reflect the end date of the vacation on the card after the employee returns to work. Because during this period he may fall ill or otherwise extend the leave granted to him. This will allow you to avoid subsequent corrections to your personal card in the future.

If an employee combines different types of leave, then each of them must be recorded on a separate line in this document.

Step 7. Reflection of the vacation period in the timesheet

During the period of leave, including additional leave, the employee retains his place of work. Therefore, even during his rest period, it is necessary to keep track of time in the timesheet.

You can use code B for additional leave in the form of the number 10 or the alphabetic code “DO”. These codes are entered on all days on the calendar while the vacation lasts.