Payments upon dismissal per year. Accounting for payments

This article discusses the calculation of compensation for unused vacation upon dismissal of an employee. You can replace days of monetary compensation only upon dismissal. In this case, the employee does not need to write any additional statements, the employer is obliged to calculate compensation by default, as required by the Labor Code of the Russian Federation.

If compensation is paid in the course of work for days in excess of 28, stipulated by the Labor Code of the Russian Federation, then an application is required from the employee.

Calculation due payments upon dismissal, the payment is made on the last working day, and the calculated funds are paid on the same day. The calculation is carried out by an accountant who fills out.

How to calculate compensation for unused vacation upon dismissal?

The calculation process can be divided into 3 stages:

1. calculation of the number of days of unused main leave;
2. calculation of average daily earnings;
3. calculation of monetary compensation.

1. How to calculate the number of vacation days upon dismissal

To determine the number of unused vacation days, you need to complete three steps:

1. determine the length of service that gives the right to paid work rest;
2. calculate the total number of days for the entire period of work;
3. calculate the number of unused days.

An example of calculating days of unused vacation upon dismissal is.

Vacation experience

Article 121 of the Labor Code of the Russian Federation determines which periods are included in vacation experience, and which ones are not. More information about calculating vacation time and examples of this calculation can be found in the article -.

Experience is expressed in full months.

Number of vacation days for the entire period of work

Next you need to determine how many days vacation period are due to the employee for each full month worked. To do this, the total duration of the annual vacation period for the year is divided into 12 months. If the vacation has a standard duration established by the Labor Code of the Russian Federation - 28 calendar days, then for each full month the employee has the right to receive 28 / 12 = 2.33 days.

If you know what the vacation period is in months, and how many vacation days are due for each month, you can easily calculate the total number of calendar vacation days allotted to the employee for the entire period of work by multiplying the length of service by 2.33.

Example:

If the length of service is 18 months, then the employee is entitled to 18 * 2.33 = 41.94 days.

Number of unused vacation days

It is necessary to determine from the documents how many days the employee had time off and subtract these days from total duration leave received in clause 2.

Example:

If the length of service is 18 months, the employee was on vacation for 14 calendar days, then the number of unused days = 18 * 2.33 - 14 = 27.94.

2. Calculation of average daily earnings

Taken total income for these 12 months and divided by the number of days actually worked by the employee, this will be the average daily earnings. Details and nuances of calculating average daily earnings for vacation pay can be found.

Example:

If in each month of the last year an employee received a salary of 40,000 monthly, and every month of this year he worked in full, then his average daily earnings = 40,000 * 12 months. / 12 months*29.3= 1365.19.

3. Calculation of monetary compensation for leave upon dismissal

It is known how many vacation days the employee did not use. Known for him average earnings per day. All that remains is to multiply these two values ​​and we will get the monetary compensation that the employer must pay the employee upon dismissal.

Example calculating monetary compensation for unused vacation upon dismissal:

Sokolov has been working since 04/13/2013. His monthly salary is 30,000 rubles. During his work, Sokolov was on basic leave for 56 calendar days. November 16 is his last working day, what monetary compensation should the employer pay for unused days.
1. Calculation of the number of days of unused vacation:

Vacation experience:

From 04/13/2013 to 04/12/2014, 12 full months were worked.

From 04/13/2014 to 04/12/2015, 12 full months were worked.

From April 13, 2015 to November 16, 2015, 7 full months were worked. and 3 days (3 days are not taken into account).

The length of service giving the right to leave is 33 months.

Sokolov is entitled to 28 paid calendar days off per year.

Number of days of unused vacation = 28 days/12 months. * 33 months — 56 days. = 21 days.

Each employee must receive wages for the time actually worked and compensation for unused vacation upon dismissal. This is stated in Art. 127 Labor Code of the Russian Federation.

The employee must receive all these payments on his last working day. If an employee does not work that day, then full payment The employer must deal with the employee on the last day before the day off.
The employer is obliged to make all payments regardless of the reason for termination employment contract. Calculation of vacation compensation upon dismissal does not occur only if the employee has already taken the entire vacation.

According to Art. 114 of the Labor Code of the Russian Federation, each employee has the right to take 28 calendar days off every year. This duration of leave is granted for each working year. For example, an employee got a job on July 27. Its “working” year is counted every year until July 26th. Calculation of unused leave upon dismissal should be made based on these data.
The employee must go on vacation every year. The Labor Code of the Russian Federation does not allow the failure to provide annual leave to an employee for more than two years in a row.

If the employee did not use his vacation for the past working year, then compensation is accrued for all 28 days. If the vacation was used last year, then the days of compensation for unused vacation upon dismissal are calculated in proportion to the days of time worked.
For example, an employee's working year begins on July 27. He resigns on March 18th. He used vacation time during the last working year. Consequently, in this working year he has already “worked” 7 months 20 days.

Having correctly calculated the number of unused vacation days, the accountant must make a full calculation upon dismissal for unused vacation.

Vacation compensation also depends on the average wages employee per day of work. To calculate this indicator, only those payments that are of a labor nature are used. This:

• days when the employee worked while maintaining average earnings: business trips, production needs, etc.;
• "sickness" payments due to illness, maternity leave or care;
• days when the employee did not perform labor activity through no fault of my own.

The formula for calculating average daily earnings is as follows:
SDZ = “Labor” income for the year / 12 / 29, 3, where
SDZ - average daily earnings of a specific employee
12 - number of months in a year
29.3 is the average monthly number of calendar days that is used to calculate “vacation pay”.

• SDZ * actual number of vacation days

Calculation of days of compensation for unused vacation upon dismissal

When calculating vacation pay days for unused vacation are calculated by rounding to the nearest month. If the employee worked more than half the month, then rounding occurs towards the larger month, if less than half, then towards the smaller one.

For example, an employee’s “working” year begins on March 12. He resigns on September 16th. In this working year he has already “worked” 5 months and 5 days. Therefore, he has 5 months of “vacation” experience.
If he quit on September 30, then he would have “earned” 5 months and 19 days, that is, 6 months of “vacation” service.

In the first case, the employee has 28 / 12 * 5 = 11.6 days of vacation, and in the second case - 28 / 12 * 6 = 14 days of vacation.

When calculating payments, the employee’s length of service in this “working” year also plays a role:

• if more than 11 months, then the calculation is made for every 11 months;
• if less than half a month, then the employee will not receive any payments;
• if from half a month to a month, then he will receive it in 1 month;
• from 1 to 11 months - in proportion to the time worked.

There are a few exceptions to the rule. If employees have worked from 5.5 to 11 months at the enterprise, then they are paid payments as for a full working year, if the reason for dismissal is:

• liquidation of the enterprise;
• calling an employee for an emergency military service;
• transfer to another job by agreement with the new employer;
• other reasons.

At certain conditions work, some employees have the right to additional leave:

• when working in hazardous or hazardous production- minimum 7 days;
• when carrying out work special character- at the discretion of the employer, in accordance with Government Regulations;
• for irregular working days - at least 3 days.

The calculation should be made taking into account these additional days. Additional leave is provided along with the main one. Therefore, compensation is also calculated together. You cannot receive compensation for additional vacation and take annual time off, or vice versa. Therefore, compensation for additional leave is calculated as a general rule.

Employees registered in accordance with the current labor legislation Russian Federation, have the right to annual paid leave.

However, situations often arise when an employee quits without fully taking his allotted rest days. In such a situation, the employer must accrue and pay compensation for unused vacation.

Who is entitled to compensation?

An employee has the right, without resigning, to receive monetary compensation for days of additional leave that exceed 28 days per year.

They are due to employees Far North or persons working in jobs hazardous to health, as well as a number of other categories of workers.

Each organization itself can set several additional days of vacation for its employees, for example, for long continuous service.

To compensate you should write a statement to free form , with a request to replace vacation days cash payment.

Determining the number of days

The calculation always begins with highlighting the number of days to be paid. The calculation procedure is reflected in clause 35 of the Rules approved By Order No. 169 of 04/30/1930.

Persons who have worked at the enterprise for at least 10.5 months and have not used a single day of annual leave have the right to count on full annual compensation.

It is also available to employees who have worked for the organization from six months to 11 months, if the dismissal occurred for the following reasons:

• in forced staff reductions;
• liquidation of the organization;
• a medical report according to which the person is not able to continue working;
• conscription into the ranks of the Russian army.

In other cases, the number of days of unused vacation for employees who worked for less than 10.5 months is calculated in proportion to the months worked.

But how to calculate how many days are payable if an employee has been with the organization for a long time and rarely and irregularly goes on vacation?

28 days of vacation must be accrued per year of work. However not taken into account calendar year , and the period starting from the day of official employment.

If the year is not fully worked, then for every month should be calculated approximately 2.33 days vacation.

In accordance with current legislation The organization independently determines the order of numbers after the decimal point to which rounding is carried out, which always occurs upward in calculations.

Moreover, if in a month it is worked more than 15 days inclusive, then it is taken into account for calculating the CCW as complete; if less, it is not included in the calculation. In case if billing period ends on the last day of the month, then this month is included in the calculation when determining average earnings.

Used vacation days are subtracted from the total amount of vacation days entitlement.

There are a number of professions for which the duration of annual leave is set higher than usual. In this case, each month worked gives the right to large quantity vacation days.

The formula for calculating the number of unused vacation days of an employee for compensation upon dismissal can be presented as follows:

Bottom = Dpg /12 *M – Di

• Bottom
• Dpg– the number of vacation days allotted for the year worked;
• Di– days when the employee was on annual leave.

Calculation of average earnings

Once the period for which compensation should be accrued has been determined, it is necessary to calculate average daily earnings.

For this income for the entire period of work is taken into account. The total amount is then divided by the number of days worked. Moreover, to calculate average earnings, it is assumed that there are 29.3 days in each fully worked month.

The calculation excludes periods of the employee being on vacation at his own expense, lasting more than 14 days, absence from work due to for no valid reason or while on parental leave.

Formula for calculating compensation:

KNO = Bottom * SD

• KNO– compensation for unused vacation;
• Bottom– number of unused vacation days;
• SD– average daily earnings.

An example of calculating compensation for unused vacation upon dismissal of an employee

Ivanov A.A. got a job at the company on 05/03/2014. Date of dismissal: 01/18/2015. Salary 20,000 rubles per month, salary for January was 14,000 rubles. I wasn't on vacation. It is required to calculate the CNO.

From May 3 to January 2, Ivanov worked 8 full months. In addition, another 16 days were worked in January. Since 16 days are more than half a month, January is taken into account as a full month.

In accordance with the formula, we calculate the number of days (rounded to three decimal places):
28 / 12 * 9 = 20.997 days

We calculate the average daily earnings:

• (29.3*8 + 29.3/31*16)=249.523 – the total number of calendar days when Ivanov was an employee of the organization, the so-called vacation period;
• 20 000*8 + 14 000 = 174 000 – total amount salaries during work;
• 174,000 / 249, 523 = 697.331 – average daily earnings.

Thus, Ivanov’s KNO will be: 20,997 * 697.331 = 14641.86 rubles.

Documents for reflecting CNO in accounting

Calculation of CCW for purposes accounting occurs using Form T-61 “Note-calculation upon dismissal”.

The front and back must be filled out reverse side document:

The money given to the employee must be reflected in the settlement note with the details of payment documents entered. Amounts are indicated not only in numbers, but also in words.

Penalties for non-payment of compensation

If, after dismissing an employee, the employer refuses to transfer the required compensation, then in accordance with the labor legislation of the Russian Federation (Article 236 of the Labor Code of the Russian Federation), the dismissed employee has the right to go to court.

According to the Code of Administrative Offenses of the Russian Federation officials for violation of labor and labor protection laws administrative responsibility. They may be subject to a fine in the amount up to 5 thousand rubles. Legal entities may be fined up to up to 50 thousand rubles.

Payment of a fine does not relieve the organization of the obligation to pay CCW and penalties for delay.

The penalty is calculated in the same way as for late payment of tax. One three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force during the period when compensation should have been paid.

Example of penalty calculation

To a dismissed employee should have received 26 thousand rubles by November 1st. However, the organization delayed payment until February 1. On January 12, the refinancing rate increased by 1% and amounted to 14%.

The penalty is calculated according to the following algorithm:

• from November 1 to January 11, the duration of the period is 72 days. In this period, the penalty will be (26,000 / 100 * 13) / 300 = 11.27 rubles per day;
• from January 12 to February 1 21 days. The penalty will be (26,000 / 100 * 14) / 300 = 12.13 rubles per day.
  The total amount of penalties to be paid is 11.27 * 72 + 12.13 * 21 = 1066.17 rubles.

Video: Vacation compensation upon dismissal

The video explains in what case and to whom compensation is due for unused vacation days upon dismissal of an employee of the organization.

The procedure for calculating compensation in different situations employee employment.

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 necessity or personal circumstances when it is not possible to use all the deserved 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 denote key features calculation of this monetary payment, and also consider special cases of calculating material compensation.

Vacation compensation with monetary compensation

Every employee has the right to rest legislative acts RF.

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 established federal law working hours, weekends and holidays, paid annual leave.”

Art. 144 Labor Code RF:

“Employees are provided annual holidays while maintaining your job (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 monetary compensation”

“The part of the annual paid leave exceeding 28 calendar days, according to written statement the employee may be replaced by monetary compensation.”

Replacement of additional leave with monetary compensation is allowed in the event of a difference between minimum period vacation (28 days) and the number of days of rest due 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 hazardous and (or) hazardous conditions labor, for work in appropriate conditions (with the exception of payment of monetary compensation for unused leave 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 time proper rest V in full. Compensation in lieu of vacation is also not possible, since minimal amount 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 code in the income certificate personal income tax compensation for unused vacation 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 holiday, is taken actual period leave without pay, but not more than 14 days, regardless of the reasons for going on such leave. In this case, the balance exceeding these two weeks is “pushed back” to the end of the working year.

Is there compensation for missed vacation part-time? 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 paid in mandatory to every dismissed employee, even if the company declared bankruptcy and entered the liquidation stage. The employer's refusal may be a reason for legal proceedings and threatens him additional expenses. 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 the payment of severance pay, including monetary compensation for unused additional vacation 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 is subject to appeal to higher authorities. However, with the entry into force of Convention No. 132 International organization labor “On paid holidays (revised in 1970)” the term is taken into account limitation period, 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 cash compensation in 2019 is fraught with many nuances and “ pitfalls" Therefore, in case of non-payment of compensation or accrual of it incompletely, before submitting statement of claim before going to court, we recommend that you consult with experienced practicing lawyers.

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

How is compensation for unused vacation upon dismissal calculated?

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

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

What amounts are taken into account?

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

Which days are taken into account?

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

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

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

How to use the calculator to calculate compensation

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

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

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

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

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

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

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

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

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

These periods include:

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

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

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

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

Important! Fractional numbers in the compensation calculation calculator on our portal, indicate separated by a period, not a comma.

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

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

Formula for calculating compensation

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

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

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

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

12 - number of months for calculating SDZ,

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

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

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

Where, KND - the number of unused vacation days;

OG - years worked;

PDO - allotted vacation days per year;

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

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

Where, KND - the number of unused days;

PDO - allotted days rest for 12 months;

12 is the number of months in a year.

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

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

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

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

Let's say, according to internal rules The organization rounds up days for compensation upon dismissal in favor of the employee. Then for 2017 Panfilov I.L. not used 10 days. Total days for reimbursement 22 + 10 = 32 days.

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

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

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

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

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

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

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

Compensation for unused vacation in 6 personal income taxes

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

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

To reflect the PO:

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

To reflect compensation for unused vacation:

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

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