What is compensation for unused vacation? How to arrange cash payments instead of the required rest? Compensation for unused vacation

The Constitution of the Russian Federation guarantees every worker the right to leave, during which the employee retains his position and workplace. In addition, rest days are paid by the employer. And compensation can be issued for unused vacation without dismissal. It is calculated based on the average salary of an employee for the past year.

What is a vacation?

After 6 months of continuous work in one place, the employee has the right to leave. After 11 months, the employer must provide the employee with paid rest. Subsequently, the employees of the team go on vacation in accordance with the schedule approved by the organization no later than 2 weeks before the new year.

This article will discuss the vacation pay calculator.

Standard option

Labor legislation guarantees a standard vacation of 28 days. Representatives of some professions are entitled to longer rest, for example, teachers may not go to work for 45 or even 56 days. In addition, employees working under special conditions receive additional leave.

A person has the opportunity to take these days as a whole (4 weeks at once) or divide them into parts, at least 2 weeks each.

According to the legislation of Russia, an employee cannot be granted leave for 2 years in a row. Including without annual rest, minor citizens, that is, under 18 years of age, and citizens engaged in hazardous work have no right to work. However, the person himself can work as much as he likes, as long as the endurance of his body allows it.

Then he is entitled to compensation for unused vacation without dismissal.

How is unused vacation formed?

In the event that an employee cannot fully use the rest planned according to the schedule due to life circumstances. Then the transfer or extension of these days is allowed.

Reasons for extending or postponing vacation:

Illness of an employee during rest. This circumstance must be documented by means of a sick leave, which means that an official appeal to the medical center will be required. institution.
If the vacation time coincided with the performance by the employee of any state duties, for the performance of which, according to the law, the employer is obliged to release him from work.
In other cases provided by law.

Employee rights

The term for postponing or extending rest in the cases listed above is determined by the head of the organization after prior agreement with the employee.

If the notification of the employee about this happened later than the due date, or if the vacation pay was transferred out of time, the employee has the right to demand that the rest be postponed to some other time. And the management must satisfy the legitimate demand of the employee.

If the absence of a person can adversely affect the production process of the organization, the Labor Code of the Russian Federation allows you to transfer the vacation to the next year. The employee must give his consent to this, and these days must be used no later than the next year.

According to production needs, having previously obtained the consent of the employee, the management can recall him from vacation. An employee can use the unused part of the annual vacation later in the current year or transfer it to the next year, and it will be added to future vacation.

The Labor Code of the Russian Federation prohibits managers from not providing their employees with the required vacation days. In practice, parts that are not taken off are forgotten and freeze.

Labor Code on leave, which was not used in 2016-2017.

For some time now, rumors have been constantly circulating that unused vacations will no longer be compensated, and the days that were not used will simply be burned. Is this true?

There was a period when it was allowed to replace vacation with monetary compensation at any time. But after Russia joined the ILO convention, the maximum period without rest became 2 years. When the convention was put into effect, some journalists made an inaccuracy that vacation days that were not used would burn out in 2017. However, the law does not provide for this. As before, compensation for unused vacation without dismissal is issued.

Cash compensation upon dismissal for vacation that was not used

Financial compensation for the inconvenience and deprivation caused, this is what is meant by compensation for rest that was not used.

There are explanations in Russian legislation.

Art. 126 and 127 of the Labor Code of the Russian Federation allow the replacement of the unused right to rest for monetary compensation, but with some restrictions.

Most often, the question of compensation for vacation that was not used arises when an employee is dismissed. According to the labor legislation of the Russian Federation, in the event of a termination of the employment contract, the employee must be paid compensation for all unused rest days.

Leave instead of compensation

Given the desire of the dismissed employee, at his request, he will be granted leave instead of monetary compensation, followed by dismissal. The day of dismissal will coincide with the last day of rest. This option is allowed in the event that the employment contract with the employee is terminated not due to his guilty actions.

In material terms, the dismissed person does not win or lose anything, since the calculation of the required vacation pay and compensation for non-vacation days is the same. The employee only receives a legal reason to be absent from the workplace and a delayed entry in the work book about dismissal.

Cash compensation for unrealized rest days without dismissal is possible, but with some restrictions.

Compensation without dismissal for vacation that was not used

The monetary compensation of unspent days is devoted to Art. 126 of the Labor Code of Russia. And it says the following: the annual paid vacation can be replaced at the request of the employee, submitted in writing, but only that part of the annual vacation that exceeds the prescribed 28 days. When several holidays are added together or postponed, the part of each exceeding 28 days, or any number of days from this part, is compensated. Is it possible to work without vacation? Yes, but not more than two years.

The foregoing allows us to draw certain conclusions:

Only those days of rest that go beyond the standard vacation of 28 days are subject to compensation. That is, if the employee has 28 days, then there can be no talk of any compensation. The employee must take a walk. And they can only compensate for unused days upon dismissal.
When summing up several vacations, but if each of them is also 28 days long or this is part of the prescribed 28 days, it is not supposed to compensate for unspent days.
Holidays longer than 28 days may be partially reimbursed in cash. For example, a teacher has 45 days of rest, so he must rest for the prescribed days (28 days), and the remaining 17 (the difference between the standard and pedagogical types) can be paid for in cash if the employee wishes. It is also possible to compensate for part of these 17 days.
Compensation payments for vacation days over 28 days that were not used are made only with the consent of the employee and at his request.

Who is not entitled to compensation?

pregnant women;
minors;
working in working conditions that are unfavorable.

How is compensation for unused vacation without dismissal calculated?

A very important aspect in the issue under consideration of compensation for non-vacation days, affecting the material side of the relationship between the employer and the employee, is the issue of calculation. In order to correctly calculate compensation for non-vacation days and for days exceeding the standard rest, or upon dismissal, you should find out the average salary of an employee for one day. The calculation is made on the basis of the employee's income received in the last 12 months. Detailed rules for calculating the average salary are reflected in the regulation No. No. 922. This is a kind of vacation pay calculator.

To determine the average daily earnings of an employee, it is necessary to divide his annual income by 12, and divide the figure that will be received by 29.3. And then it turns out that the average daily earnings will be: D / 12 / 29.3. In this formula, D is the employee's earnings for the year, 12 is the number of months in a year, 29.3 is a value that represents the average number of days in a month. If an employee works for an incomplete month, for example, if he was on sick leave, a clarifying formula is used to calculate the average daily earnings: D / (29.3 * Mn + Mn), where Mn is the number of months fully worked by the employee, and Mn is the number of days in incomplete months.

For example, if an employee worked for a full 10 months, and in the remaining 2 he was sick for 2 weeks. Then his average daily earnings, taking into account the number of days of unused vacation, will be: 240,000 / (29.3 * 10 + 30) \u003d 743.03 rubles.

After the average daily earnings have been determined, it will only be necessary to multiply the resulting amount by the number of days of vacation that was not used, and as a result, get the amount of compensation that must be paid to the employee for unused days.

How to use the sample and write an application for compensation for vacation that was not used?

Compensation payments, as mentioned above, are made only at the request of the employee. Is there a special form for writing such a document?

A universal form has not been developed for writing paper for compensation. It is legally allowed to write an application for the payment of monetary compensation for unused labor leave in any form addressed to the head of the organization.

Approximately the form of writing is as follows: in the upper right corner the name of the organization in which the citizen works, the surname, name, patronymic of the head to whom the employee's application is addressed are indicated. Below, the employee indicates his data: position, full name, personnel number, division. Then a little lower and in the center of the sheet is written the word: “Statement”. And then, from a new paragraph, the employee sets out his request for compensation for vacation that was not used.

The text must also contain data:

the period or year of work when the leave was granted;
additional or main view;
the number of unused rest days for which the employee would like to be compensated.

The application is submitted to the secretariat of the head with a mandatory mark of acceptance of the document.

Order to pay compensation for unused vacation without dismissal

The head of the enterprise must issue an order for material payment of compensation, since orders are not regulated, it is issued in an arbitrary form.

However, it must contain the following:

position, full details of the employee;
the reason for the accrual;
boss approval;
the amount of accrual with the payment period.

The document must be signed without fail by the head of the organization and the person to whom the payments are assigned. In the absence of one of the signatures, the order is considered invalid.

Deadlines for payment of compensation without dismissal for vacation that was not used

Each enterprise has regulated days of advance payment and wages. As a rule, payments of material compensation for the period of vacation, while maintaining the place of work, are made on the day of salary at the enterprise.

About taxes

How are taxes paid on compensation for unused vacation?

The tax base when paying compensation is calculated taking into account the days of unused rest. The full number of days (at least 28) will be if the employee has worked for 11 months. In other cases, these days are calculated based on the number of months worked.

The tax base consists of a personal income tax, which is 13%, as well as the following mandatory contributions:

in the FIU.
To the Social Security Fund.
Contribution to the CHI Fund.
In the territorial funds of compulsory medical insurance.

Deductions and deductions are made when calculating compensation for unused vacation for all specified items. Contributions for compulsory social insurance against accidents at work are not charged.

The Labor Code of the Russian Federation fixes the right of workers to annual leave, which the employer must pay. Such a vacation is called the main one, its duration is indicated in Art. 115 TC and is equal to 28 calendar days.

For certain groups of workers (disabled people, doctors, teachers, etc.), extended basic leave is provided. But cases when an employee does not "walk" the main vacation to the end or does not go on it at all due to professional workload or for other reasons are quite frequent.

If during the calendar year the employee does not use his right to leave or rests less than 28 days prescribed by law, he is entitled to financial support from the employer (Article 127 of the Labor Code of the Russian Federation).

The basis for payment of compensation is a written application of the employee.

At the same time, the law does not allow compensation for basic annual leave for certain categories of employees. For them, only a good rest is provided:

underage employees;
pregnant women;
participants in the liquidation of the consequences of the Chernobyl accident.

When is this payment due?

An employee is entitled to compensation for delayed pay. How to calculate it, you will learn in.

What to do if compensation is not accrued on time or not accrued at all?

Compensation for unused basic leave must be paid on the last working day. If he did not work on that day, then compensation and other payments due to him are reimbursed no later than next day. Delays are a direct violation by the employer of the provisions of the Labor Code, while the responsibility for delaying compensation payments is no softer than for not accruing them at all.

In Art. 236 of the Labor Code of the Russian Federation, a mechanism for calculating penalties for late compensation payments is prescribed. In case of violation of the terms for reimbursement of funds for unpaid vacation, the law obliges the employer to pay the required amount with interest, the amount of which is at least 1/300 of the current Central Bank refinancing rate. Penalty is accrued for each day of delay in payments from the first day of delay to the date of actual settlement.

In addition to the accrual of interest, the employer faces administrative liability for violation of the requirements of Art. 127 and Art. 140 of the Labor Code of the Russian Federation. According to the provisions of Art. 5.27 of the Code of Administrative Offenses, such violations are punishable by the imposition of fines:

from 1 to 5 thousand rubles - for officials;
from 30 to 50 thousand rubles. - for legal entities.

Instead of a fine, a measure of restraint may be the suspension of entrepreneurial activity by the relevant administrative acts for up to 90 days.

An employee can restore justice in court at the actual location of the enterprise where he previously worked. The employee has the right to apply to the court with a statement of claim to recover the unpaid surcharge for unused within 3 months. from the date of dismissal. In parallel, the law allows for the possibility of claiming compensation for moral damage caused through the fault of the employer in accordance with the rules of Art. 237 of the Labor Code of the Russian Federation.

The law prohibits working without vacation, receiving a cash equivalent instead of the prescribed vacation once a year. But this does not mean that there are no options for receiving compensation for unused vacation. Not only do they exist, but they are quite legal and can be used in situations permitted by law.

Under what conditions will vacation pay be paid?

Any employee is entitled to annual paid leave (Article 114 of the Labor Code of the Russian Federation). The duration of the main vacation is 28 calendar days. There is also an additional vacation, which is provided:

in the conditions of the Far North and regions equated to them;
in harmful and dangerous working conditions;
in special conditions, with irregular working hours, etc.

If there are doubts about whether it is possible to receive compensation for unused vacation, then by referring to the Labor Code, you can understand that the answer is unambiguously affirmative.

An equivalent for a rest not taken can be assigned if:

the employee leaves;
the rest due to him exceeds 28 calendar days (Article 126 of the Labor Code of the Russian Federation).

When leaving, the employee is entitled to receive benefits for all days of earned rest. The amount of compensation is calculated based on the number of vacation days and average earnings for the last year.

The second case in which compensation is possible is a vacation of more than 28 days. Then for all additional days or part of them, a monetary equivalent is charged. For example, if a vacation of 34 days is required, then you need to use 28 of them for vacation, and receive compensation for the remaining 6 days.

However, the law does not oblige the employer to strictly follow this rule. The employer has the right not to pay additional vacation days, but to demand their use for rest.

Please note! The rule does not apply to pregnant women, workers under 18 years of age, workers employed in hazardous and hazardous industries. They must use the additional leave for its intended purpose.

Why is vacation postponed?

The legislator has stipulated the occurrence of situations during the holidays, when the annual leave must be interrupted or granted at another time. Such cases are:

postponement of leave due to sick leave;
the need to fulfill public duties, for the period of which, according to the law, exemption from work is given;
in other cases.

Non-payment of vacation pay, notification of the grant of vacation less than 14 days before its start also become the basis for postponing the vacation to another period agreed with the employee.

If the production process requires the presence of an employee and his going on vacation paralyzes the activities of the organization, with the consent of the employee, the vacation is also postponed to another period of time. However, it must be used within the year following the year of issue. That is, work for 2 years without vacation is permissible.

Therefore, if you need to find out whether the replacement of vacation with monetary compensation is allowed if it is postponed, remember that in this case the legislator says “no” (Article 124 of the Labor Code of the Russian Federation).

Employees under the age of 18, as well as those employed in hazardous and hazardous industries, must be granted annual leave, transfers are not allowed.

Use of leave before dismissal

According to Article 127 of the Labor Code of the Russian Federation, when intending to terminate the contract, the employee can take the leave due to him, followed by dismissal of his own free will. They write a statement indicating the date of dismissal, which should be the last day of vacation. If the term of the employment contract has expired, the employee has the right to use the prescribed vacation before dismissal and the date of termination of the contract will also be the last day of the vacation.

This date may not coincide with the previously set date for the end of the employment contract. If a vacation is taken by an employee who wrote a letter of resignation of his own free will, he has the right to change his mind, withdraw the letter of resignation before the start of the vacation. If another employee is hired to take his place, then the withdrawal of the application for dismissal is not allowed (Article 127 of the Labor Code of the Russian Federation).

How to get cash coverage

As mentioned above, if the employee is not sure whether it is possible to replace the leave of monetary compensation in 2019, you should seek clarification from the article of the law. The rule stipulates that compensation is paid only upon dismissal, for all the required vacation days, or if non-basic days are not used. To get it, you need to do the following:

Submit a free form application. If there is a special form form - on the form. The "header" of the application indicates the position of the person who will approve the application, and his full name. Next is the name of the applicant.
The name of the document is "statement".
Directly the text, which is a request to replace vacation days with a monetary equivalent. Indicate the circumstances under which additional leave was given, its duration and refer to Article 126 of the Labor Code of the Russian Federation on the right to receive compensation.
Date and handwritten signature.

After 10 days or on the date of the next issue of wages accepted at the enterprise, the payment must be issued to the applicant. The main vacation is not allowed to be replaced by compensation. This is a violation of the law and the guilty person is brought to administrative responsibility in the form of a large fine. The dilemma of whether it is possible to take compensation for unused vacation, if it is not the main one, without imposing a penalty on the employer, suggests the answer: yes, you can.

For vacation compensation before dismissal, see the video:

Upon dismissal, the employee is required to pay compensation for all vacation days. If it has not been provided within two years, then for two years.

If the employee does not have the right to receive additional leave, then he does not have the right to compensation for vacation days, for example, not used for 2 years and, accordingly, doubled.

How to take a vacation not all at once

According to the Labor Code of the Russian Federation, the division of vacation into parts is possible upon agreement with the employer. At the same time, one of the parts should not be less than 14 calendar days (Article 125 of the Labor Code of the Russian Federation). The remaining days can be taken in any proportion. In particular, twice for 7 days, twice for 5 days and 4 days, and so on.

The expert answers questions in the comments to the article

Change of job with one frequency or another occurs in the lives of many people. At the same time, dismissal from the previous place implies a full calculation, which includes compensation for unused vacation, drawn up by a special order. Alternatively, the employee can take off the remaining days, followed by dismissal. The labor legislation of Russia strictly regulates the rules by which such compensation is calculated.

Is it possible to receive compensation for unused vacation

Every employee who has worked in the organization for more than six months has the right to leave. As follows from article 127 of the Labor Code, upon dismissal, each employee is entitled to compensation for unused vacation. Since this is a legal requirement, there should be no obstacles to the exercise of this right. If an employee is entitled to several vacations, then the reimbursement for the main and additional periods must be summed up. The same is done if the annual leave is transferred to the next year to extend the rest.

What is Unused Vacation Compensation?

From a financial point of view, leave compensation upon dismissal is the monetary equivalent of vacation pay that an employee could receive in an organization while resting as expected. The amount of the payment will be determined by the number of days of rest and the average daily salary, and there are special formulas for calculating. Although a person has the right to rest only after six months of experience in one place, he can receive compensation after half a month of work. Upon dismissal, instead of financial compensation, the employee, at his request, may be provided with the required leave.

When is it paid

Dismissal is not the only reason when an employee will be paid for unused rest days. The Labor Code considers two situations when an employee should be paid monetary compensation for vacation:

upon his dismissal, which means termination of the employment contract;
in the case when it comes to additional leave and the employment relationship continues, at the initiative of the employee, he can receive monetary compensation.

Compensation for additional leave is not paid in all cases. According to Article 126 of the Labor Code of the Russian Federation, such a replacement is not provided for:

pregnant women;
workers under 18;
employed in harmful (or dangerous) working conditions.

This approach of legislators can be considered fair, because in this case an additional vacation period of more than 28 days is provided to alleviate working conditions, and not to improve the financial situation through compensation payments. That is why, it is necessary to use this time as a respite from work, to improve the state of health, and the Labor Code of the Russian Federation strictly insists on this.

Compensation amount

For those who do not know how to calculate compensation for unused vacation, this may seem like a complicated process, accessible only to specialists. But this can be easily calculated on your own using an online calculator by entering all the necessary indicators there, or by resorting to the formula KO \u003d KDO x SDZ \u003d KDO x (ZP / (OM x 29.3)), where:

KO - compensation for non-vacation leave.
KDO - the number of days of rest. It is calculated based on the calculation of 28 days per year worked (or 2.33 days per month - Rostrud says this in Letter No. 5921-TZ dated October 31, 2008).
SDZ - average daily salary.
ZP - wages accrued for the billing period, taking into account all allowances, additional payments and bonuses.
OM - the number of months worked (the rule is applied that if the fractional part is less than half, the number will be rounded down, otherwise - up). An important nuance - according to paragraph 5 of the Decree of the Government of the Russian Federation No. 922 of December 24, 2007, sickness and business trips are excluded from the calculation.
29.3 - the average monthly number of calendar days.

How to calculate

Knowing the calculation scheme, you will always have the opportunity to calculate the replenishment - you just need to substitute specific values \u200b\u200bin the formula. For example, a person with a salary of 50,000 rubles worked in an organization from 09/01/2016 to 07/01/2017 and is going to quit (he has worked 10 months in total, for which he earned 600,000 rubles). Using the formula, it is easy to find the result: KO \u003d (2.33 x 10 months) x (500,000 rubles / (10 months x 29.3) \u003d 39,761.09 rubles.

How to get a

A departing employee does not have to worry about how to receive compensation for unused vacation - it is accrued along with the final calculation for issuance on the last working day. Depending on the rules of the organization, this can be a transfer to a bank account or issuance at the cash desk. At the same time, do not forget that indemnification for unused vacations, contributions to compulsory pension (insurance and medical) insurance are accrued in the usual manner.

Cash compensation for unused vacation without dismissal

The Labor Code states that the employer can independently establish additional holidays - the procedure for granting such holidays should be determined by the collective agreement. But for some categories of employees, an additional period is legally enshrined in Article 116 of the Labor Code of the Russian Federation. This includes workers:

workers in harmful or dangerous conditions;
having irregular working hours;
with a special nature of work (for example, mobile or traveling);
employed in the Far North.

Statement

In order to receive the compensation required by law for an unclaimed vacation period (both upon dismissal and when continuing work), the employee must apply to the employer with a statement. There is no legally established form, but the document must contain:

The heading, which indicates that this is an application for reimbursement for unused vacation.
Position of the head, his surname and initials.
The basis for payment is Article 126 of the Labor Code of the Russian Federation.
The duration of the vacation period in days - you can calculate it yourself, or contact an accountant.
Applicant's position, date and signature.

Sample order to replace vacation with monetary compensation

As in the case of an application for payment for unused vacation, there is no established order form, but without fail there must be present:

position, surname and initials of the employee who is entitled to compensation,
link to the relevant article of the Labor Code of Russia;
the number of calendar days to be reimbursed, and the period for which they are taken;
the basis is a reference to the employee's statement.

Features of calculating compensation in some situations

Non-standard calculation situations can confuse an accountant, but there is nothing complicated here - all these cases are dealt with in detail in the legislation. The following examples are the most common:

For part-time employees, the amount of compensation and the accrual procedure will be the same as for the main employees of the organization (the law does not distinguish between them). But those who have concluded a civil law contract are not entitled to compensation.

A woman on maternity leave who leaves while on parental leave should be compensated if she has unused days. In this case, the average monthly salary is calculated based on the last 12 months worked.
Upon liquidation of an enterprise, all employees are subject to dismissal (even those on maternity leave), the calculation of compensation for unprovided leave does not differ from the standard option.

Non-payment or underpayment of compensation

The legislation provides for administrative liability of managers and responsible employees if compensation for unclaimed leave by an employee is provided late or in an incomplete amount. In accordance with the Code of Administrative Offenses (part 6, article 5.27), the fine is:

to the general director - from 30,000 to 50,000 rubles;
chief accountant - from 10,000 to 20,000 rubles;
individual entrepreneurs - from 1,000 to 5,000 rubles.

The employee must apply to the labor inspectorate with a statement, which should reflect the current situation. Be sure to write for what period the main (or additional) vacation is due, as well as your income during this time. After checking for compliance with the foregoing, the labor inspectorate will oblige the head to provide you with the amount due, and additionally - compensation for delayed payments (Article 236 of the Labor Code of the Russian Federation).

Video

Compensation for unused vacation without dismissal - 2018- a question that worries accountants of any large and medium-sized company, because almost all organizations are very reluctant to replace employees with unused vacation with monetary compensation. But are they required to do so? And what should an accountant pay attention to in this matter?

In what cases is vacation compensation provided without dismissal?

According to the Labor Code, each employee who managed to work in the company for 1 year is entitled to at least 28 days of paid leave annually. But in practice, few of the workers, especially in medium and large firms, manage to take all 28 days off in a year. There can be many reasons: there was no desire, the manager did not let go due to the high workload, etc. For all possible reasons, the consequences are the same.

Art. 126 of the Labor Code of the Russian Federation allows the company to pay monetary compensation instead of vacation days that the employee does not want to use.

IMPORTANT! In Art. 126 of the Labor Code of the Russian Federation enshrines the right of the company's management, and not the obligation, therefore, the final decision on the issue in any case will remain with the organization.

However, the company does not always have the right to meet the needs of an employee who wants to receive money in return for certain vacation days. The Labor Code of the Russian Federation establishes a special list of persons who must be granted exactly leave, and not compensation replacing it. Such persons include (Article 126 of the Labor Code of the Russian Federation):

pregnant women;
minors (under 18 years of age);
persons who work in conditions considered harmful or dangerous;
employees who were exposed to radiation as a result of the accident at the Chernobyl nuclear power plant (letter of the Ministry of Labor of the Russian Federation dated March 26, 2014 No. 13-7 / V-234).

NOTE! For persons working in harmful or dangerous conditions, one exception has been established: only the minimum additional leave, which is 7 days, cannot be replaced by a cash payment. This means that if, for example, an employee is entitled by law to 10 days of additional leave, then only instead of 3 days of such leave, money can be paid.

If the employee does not fall into any of the above categories, then the company may, at his request, replace the vacation with a cash payment.

But the following is important here: you can pay money only instead of those days that exceed the 28 days of vacation due to the employee per year. This rule applies to vacation for each year separately. Non-holiday parts of vacations for different years in the amount of not more than 28 days are not summed up for the purpose of calculating compensation.

Similar to the above is the situation when an employee decided to quit without taking his vacation to the end. Can he expect compensation in this case?

For more details, see the article .

Example

The employee during 2017 did not take advantage of the vacation, he had 28 non-vacation days left. A similar situation repeated itself in 2018. Neither in 2017 nor in 2018 did the employee's total vacation days exceed (calculated separately for each year) 28 days. Therefore, the employee cannot count on replacing the 2017 vacation with a cash payment.

The question arises: in what cases, then, can one claim compensation for vacation left over from past years of work in the company? Only if the employee is entitled to extended or additional leave (for example, working disabled people, etc.).

IMPORTANT! Even if the employer company is not obliged to provide increased leave to the employee due to the direct requirements of the Labor Code of the Russian Federation, it has the right to do it on its own by fixing such leave in the local regulatory legal act (for example, after reaching a certain number of years of work experience in the company, the employee’s leave is increased by some amount of days).

How is compensation for leave without dismissal calculated in 2018?

The Labor Code of the Russian Federation does not indicate what specific amount of compensation the company must pay to the employee for each day of non-vacation leave, but establishes a calculation methodology.

As in the case of paying the remaining days of vacation upon dismissal in our situation, if the employee does not leave the company, compensation is also calculated based on data on the specialist’s earnings on average for 1 working day:

To urgent departure = To deputy days . × SRHR,

To urgent departure - the amount of monetary compensation;

To deputy days . - the number of vacation days, instead of which the money will be paid;

SRWP - the average salary of an employee for 1 working day.

The greatest difficulty in practice is the calculation for the purpose of this compensation of the average earnings of an employee per day. It is determined by the formula:

SRZP \u003d ZP accrued. / To account days,

ZP accrued - the total amount of payments (salary, bonuses, etc.) that the employer accrued to the employee for the period under review;

To account.days - the number of days (calendar) that are taken into account when calculating the average salary of an employee for 1 working day.

At the same time, the number of days that are involved in the calculation of the average daily salary of an employee, for example, for 2018, is calculated differently for full and part-time months of work:

if the months have been fully worked out, then To accounting days. taken equal to the number of months of work multiplied by 29.3 (the average number of calendar days in a month);
if some months of 2018 are not fully worked out, then they are taken in proportion (the ratio of the number of days in a month during which the employee actually performed his official duties to the total number of days in such a month). And then such a proportion for each incompletely worked month is multiplied, as in the case of a full month, by 29.3.

Tax consequences of paying compensation for leave without dismissal

Cash payments instead of unused vacation days are, of course, payments related to the existence of an employment relationship between the company and the specialist.

As a general rule, all payments from an employer to an employee are subject to personal income tax. The Tax Code of the Russian Federation contains special exceptions in this part: a list of payments not subject to personal income tax. Considered compensations are not named among them. Consequently, personal income tax will have to be charged (paragraphs 6, 7, clause 3, article 217 of the Tax Code of the Russian Federation).

In addition, the amount of compensation to working employees for unused vacation days should be credited with the corresponding amount of insurance premiums (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation, clause 2, clause 1, article 20.2 of Law No. 125-FZ).

But with the income tax, the situation is better: the amount of such compensation can be taken into account in expenses, since this is provided for in paragraph 8 of Art. 255 of the Tax Code of the Russian Federation. However, it should be borne in mind that only part of the annual paid leave that exceeds 28 calendar days can be taken into account in expenses (letters of the Ministry of Finance of the Russian Federation dated January 24, 2014 No. 03-03-07 / 2516, dated November 1, 2013 No. /46713).

Replacing vacation with cash compensation

Along with understanding the methodology for calculating the amount of cash compensation in lieu of vacation, as well as the tax consequences of paying it, the company must be clear about the main steps that need to be taken in order to pay such compensation to an employee.

Often, employees take off the rest of the vacation and quit immediately after it.

See more about this in Art. .

To begin with, it is necessary for the employee to apply to the employer with the appropriate application.

After the application is received, the company's management must decide whether to provide compensation or not.

If it was decided to replace the unused vacation with a certain amount of money, then the organization should then form the appropriate order in any form.

IMPORTANT! Such an order must necessarily contain information about the employee, the number of vacation days that the employer is going to compensate with money, as well as a reference to the basis for paying such compensation (the corresponding application of the employee).

Next, you should not forget to reflect the fact of replacing unused vacation days with a cash payment in the employee's personal card (form No. T-2). In particular, in section VIII "Vacation" of such a card, it is necessary to indicate the basis (for example, additional leave) for providing compensation, as well as refer to the order drawn up by the head for this employee.

After that, the fact of replacing the vacation with a cash payment must be recorded in the vacation schedule in order to prevent confusion in the future. In the schedule, as a note (column 10), you need to indicate how many days were compensated with money, and also provide details of the order of the head

For more information on how to create such a vacation schedule, see the article .

How to write an application for compensation for unused vacation?

An employee who wishes to receive a certain amount of money instead of unused vacation may have questions, in particular, regarding the application for such compensation. How to compose it? Are there any statutory application requirements?

Neither the Labor Code of the Russian Federation, nor the Russian accounting legislation imposes special requirements on the employee's application. It is only important that such a statement be written in the name of the head of the organization. The rest, including the form and content of the application, can be anything at the discretion of the employee.

You can find a completed application form for leave compensation on our website.

Compensation for layoffs in 2018

A special situation arises if the company cuts staff and lays off workers. In this case, the dismissed employees are supposed to pay compensation upon reduction - in 2017 it includes severance pay, including compensation for non-vacation leave.

NOTE! In the event of dismissal due to staff reduction, it is impossible to deduct vacation pay paid in advance from the employee (part 2 of article 137, subparagraph 2 of part 1 of article 81 of the Labor Code of the Russian Federation).

Results

Thus, in 2018, it is important for employees to remember that if in 2017 they have more than 28 non-vacation days left, then instead of these days, you can ask the employer to pay monetary compensation. The employer needs to know that paying such compensation is his right, not his obligation. In addition, some groups of people (for example, pregnant women) cannot be replaced with a cash payment.

It is also important to understand that the payment of such compensation will be subject to personal income tax and insurance premiums, however, the legislator allows it to be taken into account in income tax expenses. It is equally important for the employer to remember how to correctly calculate the amount of such compensation and document its payment (by order of the head based on the employee's application).