How many vacation days for 2 months of work. Unused vacation days upon dismissal. Compensation for dismissal of your own free will

One of the stages of dismissing an employee is determining the number of days of unused vacation. There is no particular need to round off vacation days upon dismissal. But if the manager decides to round off the days of leave compensation upon dismissal, this should not be to the detriment of the employee. Otherwise, the auditors may regard this as an understatement of the amount of payments and apply penalties to the company.

Before calculating compensation payments to an employee the number of days allotted for vacation is determined... For this, the total time worked is calculated. The starting point is the day the employee arrives at the enterprise. An employee has the right to apply for an annual paid leave of 28 calendar days.

This right is granted to each employee after 11 months worked at the enterprise. It is allowed to take a vacation after 6 months, but the rest period will be shorter.

It should be noted that the Labor Code does not determine the procedure for establishing the number of rest days worked by an employee at the time of dismissal.

For these purposes, one should resort to the clauses of the Regulations on regular and additional vacations in an article consistent with the Labor Law. Thus, a resigning employee who has worked at a certain enterprise for at least 11 months and has not exercised his right to leave is entitled to compensation in full.

Calculation examples

In certain cases, when an employee has worked at the enterprise for less than the established period, he also has a chance to receive vacation compensation in full. In other conditions, compensation payments are due, commensurate with the number of months of experience, which gives the right to annual paid leave in a part-time working year.

The quantitative ratio in this situation should be presented as follows:

Mo: 12 = Ku: Ko, where:

• Mo is the number of months worked
• 12 - the number of months of the year;
• Ku is the sum of compensated days at the time of dismissal;
• Ko is the volume of the vacation period.

Consequently, the vacation period is expressed by the following formula:

Ku = (Mo x Ko): 12

For example, an employee terminates employment on their own initiative. The worked period of the current working year was 7 months, and the vacation period was 28 days. The number of vacation days payable is 28 days. x 7 months: 12 months = 16.33 days.

Another variant of calculations

Along with this, there is a slightly different position in relation to the algorithm for setting the number of days of rest, assigned to the employee at the time of dismissal. This approach is based on the explanations of the Federal Service for Labor and Employment of the Russian Federation, according to which each month worked by an employee will be equivalent to 2.33 days of vacation.

This ratio is obtained by dividing the length of the vacation by the number of months in the year. The final indicator of the number of vacation days is established by multiplying this number by the vacation period.

Thus, federal Service on labor and employment recommends to decompose the specified formula into two separate arithmetic operations: divide the number of days of rest by the number of months in a year; multiply the resulting value by the number of months worked.

The Labor Code does not say anything about the need to round off compensation for unused vacation upon dismissal, therefore this right is given to the employer to choose from.

It is allowed to round off vacation days upon dismissal with a positive result for the employee. For example, an index of 5.45 should be rounded to 6, disregarding arithmetic rules. To apply rounding in the accounting of an enterprise, it is necessary to indicate this item in a local regulatory act.

If you round off the days according to arithmetic rules, then the manager runs the risk of being fined an impressive amount.

Vacation duration

To find out how much compensation is due to a resigning employee, you need to know how long the employee is entitled to leave for a year. But there is separate category citizens who can count on a longer guaranteed vacation. This category includes:

Compensation payments are subject to personal income tax and insurance premiums are calculated. Employees who have not worked for two weeks at the time of dismissal may be limited in receiving compensation.

Do not think about whether you need to round off the days of compensation for unused vacation. In case of payment evasion, you can incur criminal, administrative and material punishment.

In case of non-payment by the employer of the calculation upon dismissal, administrative, material or criminal liability may arise. Monetary compensation is collected in the interests of the employee in parallel with the non-issued wages and other debts.

The algorithm for calculating compensation payments is regulated by Article 236 of the Labor Law. To determine the amount of compensation, the amount owed must be multiplied by the number of days of delay and by 1/150 of the interest rate on the main operations of the Central Bank of the Russian Federation, which is 10%.

The Code of Administrative Offenses provides for liability for delayed settlement. The basis for the emergence of liability can also serve as full or partial non-payment of the compensation amount due to the employee under the employment contract.

The task of administrative responsibility is to ensure compliance with the law and other legal norms, and the main purpose is the punitive function. Accordingly, the measure of punishment for a non-settlement with a quitting employee will not be the return of compensation to the employee, but penalties or preventive measures. In the case of repeated involvement of an official for such offenses, this type is applied to him administrative punishment like a disqualification.

Criminal liability arises in case of non-payment by the employer wages to the employee. The key factors of corpus delicti include:

• the guilt of the administration of the enterprise for the delay;
• personal or vested interest.

Selfish interest is an interest in obtaining property benefits by committing illegal actions. Only a natural person can be criminally liable, for example, an employer, a director of a company, or a chief accountant. Taking into account the gravity of the acts committed, the employer or his authorized representative may be brought to financial, administrative, or criminal liability.

According to article 127 of the Labor Code of the Russian Federation, upon dismissal, an employee is paid financial compensation for unused vacation. In the program "1C: Salary and Human Resource Management 8", the number of days of unused vacation for which compensation should be paid upon dismissal is determined automatically. The procedure for calculating the remainder of the vacation in the program, says E.A. Gryanina, independent consultant.

The employer's obligation to pay the employee upon dismissal compensation for all unused leave is enshrined in the Labor Code, but neither the Labor Code nor other regulations contain precise instructions on how to calculate the number of days. Obviously, the number of days of unused vacation is defined as the difference between the number of vacation days "earned" by the employee and the number of days actually granted to him. The number of days actually granted leave is not difficult to determine, but the algorithm for calculating the number of vacation days "earned" by an employee is not so simple and straightforward.

First, this requires determining the length of service of the employee. This moment does not raise questions, since the procedure for determining the length of service is spelled out in the Labor Code.

According to Article 121 of the Labor Code of the Russian Federation, the length of service, which gives the right to annual paid leave, includes:

• time actual work;
• the time when the employee did not actually work, but for him in accordance with labor legislation and other regulatory legal acts containing norms labor law, collective agreement, agreements, local regulations, the employment contract retained the place of work (position), including the time of annual paid leave, non-working holidays, days off and other days of rest provided to the employee;
• time forced absenteeism in case of illegal dismissal or suspension from work and subsequent reinstatement at the previous job;
• the period of suspension from work of an employee who has not passed the mandatory medical checkup(examination) through no fault of their own;
• the time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service, which gives the right to an annual basic paid leave, does not include:

• time of absence of an employee at work without good reason;
• the time of parental leave until the child reaches the legal age.

Next, it is necessary, based on the experience received, to calculate the number of vacation days given to the employee. In general, the duration of the annual leave is 28 calendar days (Article 115 of the Labor Code of the Russian Federation). That is, for each full year of work experience, or working year, the employee should "accrue" 28 calendar days of vacation. The Labor Code does not explain how to calculate the number of vacation days for an incompletely worked working year. The only regulatory document that regulates this issue is the Rules for regular and additional vacations, approved. NKT of the USSR 04/30/1930 № 169 (hereinafter referred to as the Rules), which are still applied in the part that does not contradict the Labor Code of the Russian Federation.

According to paragraph 28 of the Rules, employees who have worked in the organization for at least 11 months, included in the length of service, which gives the right to leave, receive full compensation, in other cases, employees receive proportional compensation. Based on the calculation examples presented in the Rules, it can be concluded that to calculate proportional compensation, the number of vacation days due to the employee should be determined by dividing the established vacation duration (in general, 28 calendar days) by 12 months and multiplying by the number of months of the employee’s vacation experience ... Moreover, to calculate proportional compensation, the employee's vacation experience, which, as a rule, by the time the employee is fired is an incomplete number of months, should be rounded up to whole months. The rules for rounding off the length of service are set out in clause 35 of the Rules: surpluses of less than half a month are excluded from the calculation, and surpluses of at least half a month are rounded up to a full month.

In practice, this procedure for calculating unused vacation days can be interpreted in different ways.

First, the question is about rounding off the employee's length of service to an integer number of months: what is considered “surplus of less than half a month” and “surplus of at least half a month”. The number of days in different months is different: will 14 calendar days of seniority in February be considered half a month, as well as 15 days of seniority in March?

The second common question - should the number of days of vacation compensation be rounded, and can the number of days be non-integer? For example, an employee has worked for 1 month, and, as a general rule, he is entitled to 28/12 days of vacation. The result is 2.33 (3) days. Do I need to pay compensation for 2.33 days, or should 2.33 be rounded to the nearest whole number of days? Note that rounding of the number of calendar days of unused vacation payable when calculating compensation for unused vacation is not provided for by law. However, if an organization decides to round off, for example, to whole days, then, according to the letter of the Ministry of Health and Social Development of Russia dated 07.12.2005 No. 4334-17, this should be done not according to the rules of arithmetic, but in favor of the employee, i.e. 2, 33 should be rounded to 3 days.

Note also that some experts are of the opinion that compensation should be calculated based on the monthly number of vacation days rounded to two decimal places, i.e. take into account 2.33 days for each month of vacation service. That is, if an employee has worked for 2 months, then he is entitled to compensation for 2.33 x 2 = 4.66 vacation days. The result obtained, however, will differ from the calculated and rounded off according to the rules of mathematics: 28/12 x 2 = 4.67 days. Which version of the calculation should be used?

These methodological issues are resolved in the program "1C: Salary and Personnel Management 8" as follows: the algorithm for calculating the days of compensation for unused vacation is implemented in maximum accordance with regulatory documents, and controversial and ambiguous points are resolved in favor of employees:

1) When calculating the vacation period, the number of full months is calculated from the date of admission on a calendar basis, i.e. for example, if an employee is hired on January 17, then on February 16 his experience will be exactly one month, on March 16 exactly two months, etc. Accordingly, on the date of dismissal, the employee's experience giving the right to annual vacation, will be some full months and some days. This number of days is considered "surplus".

For example, if an employee hired on January 17, 2013 leaves on March 3, 2013, then his vacation experience will be exactly 1 month (from January 17 to February 16) and an excess of 15 days (12 days - from February 17 to February 28 and 3 days from 1 to 3 March).

To determine if the surplus is less than half a month or at least half, you need to select a month and divide the number of days in that month in half. In the 1C program, for analysis, the calendar month is selected, which accounts for the greater number of days of the employee's last working month. In this example, this is March. The last working month of an employee is the period from February 17 to March 16 (if he completed it completely, he would have earned a full month of experience). In this period, 12 days fall in February and 16 days in March, therefore, March is selected for analysis. March has 31 calendar days, which means that the excess of 15 days is less than half a month (31: 2 = 15.5). Thus, this surplus is discarded and the employee's seniority is considered to be 1 month.

Note that if an employee left on March 4, then his length of service would be 1 month and 16 days, 16 days - a surplus of more than half a month, therefore, to calculate the days of vacation compensation, the employee's length of service would be rounded up to 2 whole months.

If the employee's dismissal date fell on the period after March 17, then April would have been chosen to calculate half of the month, because the last working month would be the period from March 17 to April 16. Suppose, for example, the employee's dismissal date is March 31, 2013, then the employee's experience is 2 full months (from January 17 to March 16) and 15 days (from March 17 to 31). In this example, the surplus of 15 days is already exactly half the month of April (30 calendar days: 2), therefore, it is rounded up to a full month, and the vacation compensation days are calculated based on 3 months of vacation experience.

2) For 11 full months worked, full compensation is calculated, i.e. as if the employee worked a full year (however, if the employee worked for less than 11 months, for example, 10 months and 20 days, then the number of days of compensation is calculated proportionally - for 11 months of vacation period).

3) In a proportional calculation, the number of days of vacation compensation is considered without intermediate rounding, and the final result obtained according to the formula is rounded off:

<Количество заработанных дней отпуска> =
<Годовое количество дней отпуска>/ 12 x<Количество месяцев отпускного стажа>.

Thus, if an employee leaves after working for 2 months, then the program will ask him to compensate 28/12 x 2 = 4.67 vacation days, and not 4.66 days. This approach, firstly, does not infringe on the rights of workers (compensation for 4.67 days will be more than for 4.66), and secondly, it allows you to accurately calculate compensation for 3, 6 or 9 months of work. The number of compensated vacation days will then be 7, 14 and 21 vacation days, respectively. When applying the same calculation, based on 2.33 days of vacation per month of experience, the number of days of compensation will be 6.99 days for 3 months of work, 13.98 - for six months, 20.97 days - for 9 months, which is clearly not expected the result of the calculation, first of all, for the employee himself.

In addition, the program implements the ability to calculate vacation compensation days rounded to whole days. This feature is enabled in the accounting parameters settings. Due to the low prevalence of this technique, the default option Round off vacation leave compensation days upon dismissal disabled in the program.

When the option is enabled, the number of days of vacation compensation is rounded to whole days, and always upwards, which corresponds to the rounding rules set forth in the letter of the Ministry of Health and Social Development of Russia dated 07.12.2005 No. 4334-17.

Calculation of days of unused vacation in the program

The number of days of unused leave for which the employee should be paid monetary compensation upon dismissal is calculated automatically in the program.

When registering a dismissal (entering a document Dismissal from organizations) the length of service of the employee and information about the leaves actually granted to him are analyzed. Based on these data, the remainder of the vacation is calculated.

The length of service of an employee, which gives the right to annual paid leave, includes the entire time of work under an employment contract (that is, from the day of hiring to the day of dismissal), with the exception of: periods of parental leave until reaching age three years, unpaid leave periods exceeding 14 calendar days during the working year. To determine the periods that are not included in the length of service, the program analyzes the data of the personnel accounting subsystem of absenteeism - information register Condition of employees of organizations.

Leave actually used by employees is recorded in the accumulation register Actual vacations of organizations.

The program implements two options for registering data on the actual use of vacations: documents of personnel records of absenteeism or documents of the payroll subsystem. The choice of the accounting option is made in the accounting parameters settings.

It should be noted: since there are no documents in the personnel accounting subsystem that register vacation compensation, compensation is always written off by settlement documents, regardless of the configured write-off procedure.

If the calculated vacation balance is positive, it is proposed to compensate the unused vacation days.

In document Dismissal from organizations in a collumn Compensation the value is indicated Compensation.

When entering a document later the employee will be credited with monetary compensation for unused vacation. If the balance turns out to be negative, that is, the employee has used more holidays than he "earned", then it is proposed to carry out a deduction for unworked vacation days ( Retention in a collumn Compensation).

In this case, the document Calculation upon dismissal of an employee of organizations the amount to be deducted from the employee's earnings will be calculated.

A resigning employee is entitled to monetary compensation for unused vacation. Moreover, compensation is paid for vacations accumulated over the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal, and his average earnings.

Pavel Sutulin,
expert of the Legal Consulting Service GARANT

Upon dismissal, the employee is paid monetary compensation for all unused vacations. The amount of this compensation is determined by multiplying the number of vacation days not used by the employee at the time of dismissal by the employee's average daily earnings. In turn, the number of days of unused vacation is the difference between the number of vacation days to which the employee was entitled at the time of dismissal and the number of vacation days used by the employee.

Determination of the number of vacation days earned at the time of dismissal

The proportion in this case should look like this:

M 0: 12 = K y: K 0,

where
Mo is the number of months worked by the employee;
12 - the number of months in a year;
Ku is the number of vacation days to which the employee was entitled by the time of dismissal;
To - the number of days of the employee's annual paid leave.

Thus, the number of vacation days earned by an employee is determined by following formula:

K y =(M 0 * K 0) : 12

This formula is also used by the courts when calculating the number of days of unused vacation.

Example

The duration of the employee's vacation is 28 days. The employee quits on on their own, having worked in the current working year for 8 months. The number of vacation days due to him will be 28 days. x 8 months : 12 months = 18.67 days.

At the same time, there is a slightly different approach to the procedure for determining the number of vacation days to which an employee was entitled to at the time of dismissal. This position is based on the explanations of Rostrud, according to which each month worked by the employee entitles him to 2.33 (28 days: 12 months) vacation days (with a vacation duration of 28 days). In turn, the total value of the number of vacation days earned by an employee is determined by multiplying this value by the number of months of vacation experience.

Thus, in essence, Rostrud proposes to break the above formula into two separate arithmetic operations:

1. divide the number of vacation days by 12;
2. multiply the resulting value by the number of months the employee worked.

However, this approach seems to the author to contradict common sense and lead to deliberately distorted calculation results. The fact is that the value obtained as a result of dividing 28 by 12 is an infinite decimal fraction 2, (3), and the number 2.33 is obtained as a result of rounding. Consequently, the use of this intermediate approximate value negatively affects the accuracy of all subsequent calculations, and in the direction of reducing the number of days earned by the employee, that is, deteriorating his position.

The use of this calculation procedure leads to the emergence of obviously absurd situations.

Example

The duration of the employee's vacation is 28 days. An employee leaves at his own request, having worked 6 months in the current working year. It seems obvious that, having worked exactly half the working year, the employee is entitled to exactly half of his vacation, that is, 14 days. However, if the Rostrud calculation method is applied, a slightly different value is obtained:

2.33 days. x 6 months = 13.98 days.

At the same time, the application of the Rostrud methodology is reflected in judicial practice.
However, even if the employer considers it acceptable to use the specified approach to calculating the number of vacation days earned by the employee, please note that it is impossible for all employees, without exception, to determine the number due days leave at the rate of 2.33 calendar days of leave for each month of service. 2.33 days of leave for a month of service are entitled only to those employees whose annual paid leave is 28 calendar days. If the full vacation is more than 28 days, then the number of vacation days per month of work experience will be more than 2.33. For example, a teacher whose vacation is 56 calendar days is entitled to 4.67 calendar days of vacation per month (56 days: 12 months).

It should also be noted that the current legislation does not provide for the possibility of rounding the resulting number of vacation days. The letter from the Ministry of Health and Social Development of Russia noted that it is possible to round the number of days of vacation earned, including to whole numbers, but not according to the rules of arithmetic, but in favor of the employee. However, this approach is only valid for those cases where rounding is the employer's desire and is done, for example, in order to facilitate further calculations. If rounding is an objective necessity, then the employer is obviously forced to make it regardless of the fact that the procedure for such an action is not regulated by law. In the author's opinion, in this case, generally accepted arithmetic principles of rounding can be used.

Example

The duration of the employee's vacation is 28 days. An employee quits after 1 month of leave. The number of days of vacation he earned in this case will be the result of dividing 28 by 12, that is, 2, (3). However, the employer cannot use the periodic fraction in further calculations, and therefore he is forced to resort to rounding the value obtained. In this case, in accordance with the established practice, rounding is performed to the nearest hundredths. That is, the result will be 2.33 days. If the employer wants to round the resulting value to tenths or to an integer, then in this case he will be forced to round up, that is, up to 2.4 and up to 3, respectively.

At the same time, the position of the Ministry of Health and Social Development of Russia once again proves the illegality of the procedure for calculating the number of vacation days proposed by Rostrud. Since the use of the value 2.33 as an intermediate value for further calculations is not necessary, rounding off the number 2, (3) in this case would have to be up, that is, up to 2.34.

Determination of the number of months of the employee's vacation experience

Separately, it is necessary to mention the specifics of determining the number of months of leave work of an employee. When calculating the terms of work that give the right to leave, surpluses of less than half a month are excluded from the calculation, and surpluses over half a month are rounded up to a full month. At the same time, it is not specified what is meant by half a month. Nevertheless, from the examples given in the Rules, we can conclude that for half a month when calculating the experience, 15 days are always taken, regardless of the number of calendar days in the month in which they fall.

It should also be noted that in this paragraph it comes about working months, not calendar months and, accordingly, those surpluses that remain after the number of full working months have been determined are subject to rounding.

Example

The employee was hired on April 14, and dismissed on May 16, 2014. In this case, his length of service, which gives the right to vacation, is 1 month and 3 days. A surplus of less than half a month is not taken into account in further calculations. Thus, the employee's vacation experience is 1 month.

As mentioned above, paragraph 28 of the Rules establishes a number of cases when an employee is entitled to full leave for an incomplete working year.

So, employees who are dismissed for whatever reason, who have worked for the employer for at least 11 months, which are subject to offset in the period of work that gives the right to leave, receive compensation for a full vacation.

This legal norm is subject to application insofar as it does not contradict. After all, the annual paid vacation is included in the vacation experience and is granted as a general rule during the working year for which it is supposed. In other words, 11 months of work experience, which gives the right to vacation, is always enough to make a full working year together with a full vacation.

Rostrud confirms this conclusion.

The courts also recognize the right of employees to compensation for a full vacation with at least 11 months of service.

Since paragraph 28 of the Rules does not say that 11 months of vacation period only in the first working year are eligible for full compensation, this provision applies to any working year in which an employee leaves. No court practice has been found that would refute this conclusion.

The question arises whether employees are entitled to full leave if their length of service is 11 months only as a result of rounding. For example, an employee has worked 10 months and 18 days in the current working year. On the basis of clause 35 of the Rules, the surplus of 18 days is rounded up to a full month, the vacation period is equal to 11 months. Nevertheless, the author believes that the employee actually worked for less than 11 months and does not have the right to full leave on the basis of paragraph 28 of the Rules. He is entitled to compensation for 11/12 of a full vacation.
Obviously, full compensation is due to the employee who has not yet taken leave for the corresponding working year. Consequently, 11 months of work experience, giving the right to full leave, should not include the time spent on the vacation itself, the right to which is in question.

Example

An employee is entitled to an annual paid leave of 28 calendar days. The employee's next working year began on 01.04.2013. From 11/08/2013 to 11/21/2013 (14 calendar days), he used part of the paid leave for this working year. Dismissal date - 03/14/2014. There were no periods not included in the vacation period.
Vacation experience without time spent on vacation is exactly 11 months. Therefore, the employee has acquired the right to full leave. Since 14 days of them have already been used, compensation should be paid for the remaining 14 calendar days.

Full compensation for unused vacation is also received by employees who have worked from 5.5 to 11 months, if they leave due to the liquidation of an enterprise or institution or its individual parts, reduction of staff or work, admission to military service, etc.
On the application of this rule, judicial practice is ambiguous.
Often, the courts, considering cases where the grounds for dismissal were the reasons listed in paragraph three of clause 28 of the Rules, recognized the right to full compensation for employees who had worked from 5.5 to 11 months.
However, there are judicial acts with an opposite point of view: the rule of paragraph three of paragraph 28 of the Rules on full compensation should not be applied, since it contradicts, which enshrines the principle of proportional calculation of compensation for unused vacation.

Among those who consider the third paragraph of clause 28 of the Rules to be valid, there is also no unity on all issues related to its application. So, Rostrud specialists point out that the procedure for paying full and proportional compensation for up to 11 months of service applies only to employees who have worked in the organization for less than a year, compensation for the second working year is paid in proportion to the hours worked. Some courts adhere to a similar position.

However, the author does not agree with the opinion of officials and judges and believes that the rules on full compensation should apply to all employees dismissed on the grounds specified in paragraph three of paragraph 28 of the Rules, regardless of how long they have been working for of this employer if their work experience is more than 5.5 months in the current working year. The arguments in favor of this point of view are as follows. Paragraph 28 of the Rules exhaustively lists cases of payment of not only full, but also proportional compensation. The Rules do not contain provisions according to which employees who have worked for more than a year are always paid proportional compensation for unused vacation. They have no separate at all legal regulation issues of payment of compensation for unused vacation to employees who have been working for more than a year with the employer. Therefore, the choice between full and proportional compensation should not depend on the working year in which the employee leaves. A different interpretation violates the principle of equality of rights and opportunities for workers, enshrined in the principle, since, with the same length of service in the current working year, it allows to compensate for a different number of vacation days for this year. Similar conclusions can be found in judicial practice.

Taking into account the foregoing, the number of vacation days to which an employee will be entitled upon dismissal with the duration of his leave of 28 calendar days, depending on the vacation record and the grounds for dismissal, is equal to the following values ​​(see table below). Also, on this issue, see the materials of the information block “Encyclopedia of Solutions. Labor Relations, personnel ", presented in the GARANT system.

The number of vacation days to which the employee is entitled upon dismissal, depending on the vacation experience (with a vacation duration of 28 calendar days).

Number of months of vacation experience		Grounds for dismissal	The number of vacation days an employee is entitled to upon dismissal
1		any	2.33
2		any	4.67
3		any	7
4		any	9.33
5		any	11.67
6			28
		others	14
7		for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	16.33
8		for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	18.67
9		for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	21
10		for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	23.33
11	The value is obtained as a result of rounding up.	for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	25,67
	The value is obtained as a result of rounding down.	any	28
12		any	28

• upon the closure of the company, its restructuring or temporary suspension of work;
• in case of conscription into the army;
• when traveling for education;
• when transferring to another job at the request of the employer;
• in case of finding out the professional unsuitability of the employee.

Read also The amount and procedure for calculating the seniority allowance Procedure and rules for registration When an employee is dismissed and money is paid to him as compensation for additional leave all personnel documentation on it:

1. Fill in columns 4-7 in the personal card.
2. In the notes of the column for vacations, enter information about the compensation paid and the details of her order.

The reimbursement of unused rest time is reflected in the remuneration for income tax or unified tax under the simplified tax system.

Rounding off vacation days upon dismissal

If the salary has changed during this time, it is necessary to determine the exact coefficient of its dynamics. Nuances and special cases Cases of compensation for additional vacations for two categories of employees are considered special:

• performing seasonal work;
• employed for a short period - within two months.

Only one parameter is changed: instead of the number of unused vacation days, the working days of the vacation period are taken. The indicator is calculated by subtracting from the number of months worked, multiplied by two, the number of vacation days used. If the total time of work for this employer is less than a year, the citizen also has the right to monetary compensation for unused rest.

How to count vacation days for which dismissal compensation is due?

Instruction 1 First, it should be clarified that an employee who wishes to use vacation can do so no earlier than six months after employment. And an employee who leaves two months after being hired can receive compensation for this period as well. That is, when a “regular unit” is fired, seniority does not matter (of course, if it is not less than a month).

2 To count the number of leave leave days, view the period from hiring to date. So, for example, if in any month the number of days worked was less than 15, then you are not entitled to leave for this month. And, conversely, in the case of more than 15 days worked - it is supposed.

3 You should also clarify what is included in the length of service. First, these are all the days when you were actually present at the workplace.

Calculation of the number of days of unused leave upon dismissal

In such a situation, the calculation is carried out on the basis of the following principles:

• when working for more than 11 months, compensation is calculated for all 11 months;
• if an employee has worked in this company from 1 to 11 months, then compensation is paid by making a proportional calculation;
• if the employee has worked for less than 1 month, then he can expect to receive vacation pay if he worked in this enterprise at least half a month.

But there are also exceptions to this rule. If employees have worked in the organization from 5.5 to 11 months, then they can receive the amount of vacation pay:

• when the company is closed;
• during admission to military service;
• when transferring to another job or position, etc.

Procedure Below is the procedure for paying vacation pay when an employee is dismissed.

Compensation for additional leave upon dismissal

According to the labor law, every employee is entitled to receive paid annual leave. Vacation pay is a sum of money that is paid to an employee when taking a vacation. But in practice, there are cases when an employee quits, not having time to fully use his vacation.

In such a situation, he can expect to receive compensation. What do you need to know? First of all, you need to know that if an employee is entitled to receive annual paid leave, then the employer is obliged to pay him vacation pay upon dismissal for unused vacation days. Accordingly, when terminating an employment contract, first of all, it is necessary to calculate the number of days of unused vacation.
But besides them, the employee must also know the size of the average daily earnings. It is on the basis of this indicator that the amount of vacation pay is calculated.

How many vacation days are eligible for one month of work? examples of calculations

Attention

Demand for compensation Employed citizens have the right to demand compensation for missed additional leave upon dismissal. An exceptional case is the part of the leave that is not provided for by labor legislation, although it is spelled out in the internal act of the company. Compensation is paid based on the application. Until the employee submits it, nothing is required to pay.

The calculation is carried out simultaneously with all other wages within the period established by the Labor Code of the Russian Federation - the last day of work (Article 140). Attention! The employee has the right to claim compensation for last year's vacation days that have not been used. Size and order of calculation When it is necessary to compensate for unused vacation days, first you need to calculate their total number.

The calculation is carried out by dividing the total number of days allocated for additional rest for the year by 12.

Are vacation pay paid upon dismissal?

However, some workers may circumvent this norm. These include:

• specialists working with irregular regimes;
• employees performing work of a special nature.

Whether they are entitled to compensation without dismissal, it is impossible to say for sure. However, there are no legal provisions prohibiting it.
Thus, persons working in harmful conditions, compensation is possible for one additional unused leave upon dismissal, since before dismissal all of them must be used in mandatory... Citizens whose work is of a special nature are entitled to compensation in the event of dismissal. The employee's unused additional leave for irregular working hours is also subject to compensation.

How many vacation days the employee receives for each month worked To determine how many vacation days for 1 month of work, you need to use a simple formula: 28 (the number of days of the main paid vacation) / 12 (months) = 2.33 days. This is the number of vacation days most people earn each month. How is it calculated for those who are entitled to additional leave In most cases, the duration of the main vacation is 28 calendar days (part 1 of article 115 of the Labor Code of the Russian Federation). Employees earn 28/12 each month = 2.33 vacation days. Some categories of workers are also provided with additional leave for work in special conditions - in harmful, dangerous or irregular working hours. All this is recorded in employment contract... There are also some workers (teachers, doctors, researchers), for whom the main vacation lasts not 28 days, but 36, 42, 48 or 56.

Added 2 33 to leave upon dismissal

• For what period the vacation is granted and from what day it is calculated
• Length of annual paid leave
• How many vacation days does the employee receive for each month worked
• How is it calculated for those who are entitled to additional leave
• A practical example of calculating in numbers
• How is it calculated if worked for several months and less than a month
• How fractions are rounded when counting

To deserve annual paid leave, an employee must work in the organization certain time... We will tell you how many vacation days are accrued per month, and for your convenience, we will give you practical examples calculations. For what period the leave is granted and from what day it is calculated In accordance with Art. 122 of the Labor Code of the Russian Federation, an employee is granted leave for the past working year.
If your organization has a paid annual leave of 28 days, termination benefits will be paid at 2.33 days for each full month (28 days / 12 months). Accordingly, with the obligatory 31 days of vacation - compensation of 2.58 days, etc. 2 The second calculation option is more profitable for the employee due to the small difference in mathematical operations. The formula is as follows: 28 days * number of months worked / 12 months.

Those. from the second to the eleventh month, the compensation of days will be on average two hundredths more. 3 Next, work with the employee's personal card, periods and vacations will be immediately visible in it. According to the law, exclude periods when the employee took holidays at his own expense for a total of more than 14 days in the current working year. Be aware that the compensation for 11 and 12 months will be the same 28 days, because

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Then calculate the full months of the period to calculate the compensation. In cases where an employee has worked for an incomplete number of months, exclude surpluses of up to 15 days from the calculation, and those that are 15 days or more, round up to a full month. For example, 5 months and 5 days - 5 full months, 5 months and 15 days - 6 full months.

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Now calculate the final total. When choosing the first technique, multiply the calculated total amount months worked by 2.33 (in case of vacation 28 days). 6 Often there are cases when an employee took a vacation, and upon dismissal it turned out that he took more days off than he earned. In this case, calculate the "extra" vacation days and indicate this in the order. They will be calculated by the calculator and deducted from his salary.

23.08.2019

The Labor Code of the Russian Federation refers to the annual duration, expressed in calendar days. However, for the correct calculation, it is important to know how much is due for 1 month of work.

This information is of interest to both the accountant and the personnel officer and the employee himself. The amount of vacation time you are entitled to for each working month depends on the annual length of vacation.

How much is required?

In the Labor Code, it is set at 28 calendar days.

Important! 28 days of vacation time is allowed for each year worked at work.

Moreover, it is the working year that is taken minus the following periods:

• truancy;
• non-admission to work due to the fault of the employee;
• time of caring for a child up to 3 years old;
• leave without pay in part of the excess over a two-week period.

Vacation for 1 month = Total duration for the year / 12 months.

That is, the annual duration is divided by the number of months in the year.

In most cases, for employees who do not belong to special categories with an increased duration of vacation time, they have the right to count on 2.33 days of rest per month (28/12).

It is this rounded number that is used personnel specialist when calculating the required number of vacation days at a particular point in time.

The employee does not always request leave clearly after the end of the working year. He may ask for a rest time sooner or later. In this case, you first need to find out how many days he is entitled to for the time worked, and for this, the number of vacation time for a monthly period is useful.

Also, this indicator is useful in calculating compensation upon dismissal, when the vacation experience in months is determined, which is then multiplied by the prescribed number of vacation days for 1 month. The result is the total length of vacation time for the entire period.

Example of using indicator 2.33

Conditions:

The employee was hired on January 10, 2019, from September 1, 2019, he goes on annual leave. How many vacation days does he need to provide and pay?

Calculation:

1. The total length of service is established, which gives the right to paid rest: 7 months. and 23 days 23 are rounded up to a full month, for a total of 8 months.
2. The number of prescribed rest days is calculated = 8 * 2.33 = 18.64.
3. Vacation pay is calculated: earnings for the worked period are divided by the amount of time worked and multiplied by the prescribed duration of the vacation.

For an incomplete month period

With an annual duration of 28 days for an incomplete monthly period of work, either 2.33 vacation days, or no vacation is provided at all. There can be no other cases.

If an employee worked less than 15 days in a month, then this period is not the basis for assigning vacation time.

If 15 or more worked, then it is recognized for a full month and is compensated by 2.33 days of rest.

This moment is usually interesting when an employee is fired, when it is necessary to calculate compensation for unused time, as well as when vacation is taken for an incompletely worked year.

Condition:

The employee leaves the job on February 7, 2019. The vacation experience is 2 years 4 meters and 16 days. During the work 42 days of rest were used. It is required to establish for what period you need to pay compensation upon dismissal.

Solution:

1. The vacation experience in full months is calculated (16 days is taken as a month, since more than half have been worked in it), in total, the length of service is 29 m.
2. The allotted vacation time for this period is considered: 29 * 2.33 = 67.57.
3. The number of unused days is determined: 67.57 - 42 = 25.57 - it is during this time that you need to calculate monetary compensation.

Who should get a longer rest?

Those categories of persons who are entitled to receive additional paid leave under the Labor Code of the Russian Federation and other legislative acts can calculate the monthly parameter by dividing the annual duration, taking into account the main and additional components, by 12.

• minors;
• police officers;
• judges;
• working in dangerous and harmful conditions;
• , as well as a number of others.

How long does it take in six months of work?

Another popular question that workers are interested in is how many vacation days they can get for six months of work.

A six-month period is the minimum period that an organization needs to work in order to receive an annual paid vacation.

If this period has been fully worked out, then you can apply for the full annual duration of the vacation, but in agreement with the employer.

Important! The minimum for this period is 14 days of rest, but the legislation allows you to take a day off all 28, laid down for the working year.

The date of rest must be agreed with the employer by submitting an application. the sequence of vacations of personnel is drawn up at the end of the previous year, therefore employees hired in the current year are not included in the schedule.

Some organizations have the practice to make up for newly hired employees, setting specific dates of rest for them after six months of work, then problems do not arise. You do not need to agree on anything, as well as write an application for a vacation.

If the employee is not included in the schedule, then a statement must be written according to the sample, which can be downloaded at. Further, the date of departure and the duration of the rest are agreed. You cannot leave the workplace without the consent of the management; this will be recognized as absenteeism.

Pregnant women, minors and those who have adopted a child may not agree on the time of rest.

The employer cannot refuse to provide rest after six months, at least 14 calendar days the employee has the right to take a day off according to the law after 6 months of work.

With regard to the total annual duration of 28 days, the employer can also provide such a number. However, you need to remember that they will be issued to the employee in advance, vacation pay will also be paid, taking into account that the employee still needs to work this time.

If the worker decides to quit without waiting for the end of the working year, then the overpayment of vacation pay will not work. You can discuss this issue with the employee so that he voluntarily contributed the required amount to the organization's cash desk, but it is impossible to force him to do this, just as it is impossible to withhold money from the calculation upon dismissal.