How can you calculate vacation pay for 33 days. How to calculate vacation days upon dismissal or annual leave. An example of calculating compensation for vacation upon dismissal

If an employee quits, the employer is legally obligated to pay him monetary compensation for unused vacation. How to calculate compensation upon dismissal? What features and pitfalls should be taken into account when performing the calculation? How not to deceive yourself and the employee? Let's consider the calculation procedure, and also give some situations using examples.

The process of calculating compensation upon dismissal comes down to several stages:

• determination of the length of service giving the right to leave;
• determination of the number of days of unused vacation, depending on his length of service;
• determination of the average daily wage;
• calculation of the amount of compensation upon dismissal.

Periods to include:

• the time actually worked by the employee;
• leave without saving wages within 14 days;
• the time when the employee was suspended from doing it job duties, due to not passing medical examination, and if the absence of a medical examination was not the fault of the employee himself;
• if the employee was not actually at the workplace, but this place was kept for him (weekends, holidays, vacation time, sick leave, maternity leave, etc.);
• forced absence of an employee from the workplace through no fault of his own.

Periods to be excluded:

• Holiday to care for the child;
• vacation without pay for more than 14 days;
• absenteeism without good reason.

Separately, I would like to note that maternity leave is included in the length of service for vacation pay, and parental leave is not included.

The period that the employee worked at the enterprise from the day of his employment to the present moment is taken. This time period excludes the non-accounted periods listed above.

The resulting value must be expressed in full months. To do this, an incomplete month is rounded up to a full one, if 15 days or more have been worked in it, if less than 15 days, then it is not taken into account.

Example:

The employee has been working at the enterprise for 8 months. and 5 days. In the ninth month, less than 15 days were worked, so we will not take it into account. The length of service will be 8 months.

The employee has been working at the enterprise for 8 months. and 25 days. In the ninth month, more than 15 days were worked, so we round it up to the full. The experience will be 9 months.

2. Calculation of unused vacation days

According to the length of service calculated in the first paragraph, those due to the employee are considered vacation days for the entire period.

To do this, follow a few simple steps:

• determine how many vacation days an employee is entitled to per month;
• multiply this value by the number of months of vacation experience;
• subtract the days already used.

Example:

The employee has been working at the enterprise since May 20, 2014, and leaves on October 25, 2015. - 28 days. The employee had time to rest for 14 days during the work. For how many days must the compensation be paid upon dismissal?

• per month, an employee is entitled to 28/12 \u003d 2.33 vacation days;
• vacation period is: from May 20, 2014 to May 19, 2015 worked 12 months, from May 20, 2015 to October 25, 2015 - 5 months. and 5 days. We do not take into account 5 days, that is, the total experience is 12 + 5 = 17 months. Multiply 2.33 by 17 months. \u003d 39.61 days of vacation are due to the employee for the entire time of work.
• since he has already taken 14 days off, they must be subtracted from the total number of vacation days: 39.61 - 14 \u003d 25.61 days left for the employee.

Compensation upon dismissal must be paid precisely for these 25.61 days.

3. Calculation of average daily earnings

To calculate compensation upon dismissal, the average daily earnings of an employee should be determined. This earnings should be determined in the same way as in the usual calculation of vacation pay. This issue has been considered in detail.

In short, to calculate this value, you need to take the last 12 cal. months before the month of retirement. Determine the total earnings for this period and divide the resulting value by the number of actually worked days of employees during this time.

If all months are fully worked out, then the total amount of payments to the employee for the year is divided by 12 and by 29.3, this will be the average daily earnings.

If a month is not fully worked out, then the average daily earnings will be determined by dividing the payments for the year by total days worked in a year, which will consist of the sum of days in fully worked months and days in a month not fully worked. The latter indicator is determined by dividing the actually worked days by the total number of days in the month, after which the resulting value must be multiplied by 29.3.

Example:

The employee worked for 11 months. completely, and in the 12th (December) he was ill for 5 days. In total, there are 31 days in December, 26 of them were worked out. The days worked in the last month will be determined = 26/31 * 29.3 = 24.66 days.

The total number of days worked per year \u003d 11 * 29.4 + 24.66 \u003d 348.06 days.

Average daily earnings = earnings for the year / 348.06

4. Calculation of compensation upon dismissal

The amount of compensation upon dismissal \u003d average daily earnings * number of days of unused vacation.

If an employee worked for 11 months, then he is entitled to compensation upon dismissal for 28 calendar days.

Example:

The employee at the enterprise began to work from 04.02.2013. He quits on October 25, 2015. How to calculate the vacation pay compensation that will be paid to him upon dismissal?

His 1st working year: from 02/04/2013 to 02/02/2014, during this time he was on leave without pay for 21 days and on basic leave for 14 days.

Vacation days without pay for more than 14 days are not taken into account, that is, 7 days are not taken into account. For these 7 days, we will increase the 1st working year of the employee: from 02/04/2013 to 02/09/2014, the vacation pay is 12 full months.

2nd working year: from 02/09/2014 to 02/08/2015, the period was fully worked out, he was not on vacation, for this period the experience is 12 full months from

When calculating the number of vacation days, according to the Labor Code of the Russian Federation, every month that an employee worked in a given working year is taken into account. The working year means 365 days during which the employee performed his job duties. For example, if he got a job on March 5, 2018, then the first working year ended on March 4, 2019. It is for this experience that the calculation of how many days the vacation will be.

In most cases, employees are given 28 days for vacation. But in some organizations, employees are given extended leave. For example, workers in the Far North receive extra days. Teachers and educators can take leave for 42-56 days. In any case, the minimum number of calendar days allocated for rest is 28 per year. If a person worked at the enterprise for only 10.5 months, then according to the law, vacation pay is calculated not for each month, but for the working year. Therefore, such an employee is entitled to a full paid vacation.

Calculation of vacation for each month worked

Based on the minimum vacation duration of 28 days, you can easily calculate how many days are required for 1 month worked. Since there are 12 months in a year, you need to divide 28 by 12. The resulting value is 2.33. That is, for every month that an employee works at the enterprise, he is entitled to a little more than two days of vacation. For the first and second months - 5 days, for the first, second and third - 7, etc.

When calculating, the obtained values ​​​​and the number of months worked are rounded off:

1. If a person worked for several full months and less than half of another month, round down.
2. If he worked a certain number of full months and another 15 or more days, round up to a whole month.

So, for example, if you worked 5 months and 10 days, then the calculation of the number of vacation days is made as for 5 months. If you worked 5 months and 16 days, these 16 days will be counted as a month and calculations will be made for 6 months worked. For every six months that an employee has worked, he is entitled to two weeks of vacation. How many days for rest you do not use this year, you can have the same number of days to rest next year.

The calculation takes into account absenteeism, sick days and other days in which the employee was not at the workplace. For this, special programs are used. Therefore, if an employee counted on one number of days, and he was given a different number of vacation pay, he probably forgot to take something into account. In order to make sure that the calculation is correct, you need to contact the accounting department or the personnel department.

Rest at own expense and decree

In each working year of the employee, the vacation that he took at his own expense is also taken into account. This period should not exceed 14 days. If at his own expense he rested for a longer period of time, additional days will not be included in the calculation as worked.

Maternity leave is included in the calculations as a worked month or more. However, after the birth of a child, if a woman takes leave to care for him, this period will not be included in the length of service. The exception is when a woman works part-time. At the same time, every month that she spent caring for and raising a child is considered as worked.

Leave followed by dismissal

An employee who decides to quit has the right to take a vacation and write a letter of resignation immediately after it. At the same time, in addition to paying vacation pay, the employer is obliged to pay compensation for this period as well (that is, for 2 days, which are due for 1 month of work). In this case, the last 28 days are included in the length of service, and the date of dismissal must coincide with the last 28th day of vacation. In order to use all the days of rest that the employee is entitled to before dismissal, it is necessary to calculate how many of them have not yet been used. To do this, you need to divide 28 by the number of months worked and subtract the rest days that have already been used.

If an employee worked less than 10.5 months and decided to quit, the number of days for paid leave is calculated as follows: you need to multiply 28 by the number of months worked and divide not 12.

When can I take a vacation

Not only those employees who have worked for six months can issue it. Certain categories of workers have the right to temporary exemption from work with the preservation of their place of work, even if they have worked for a month, two or more. These include:

• pregnant women;
• employees who are under the age of 18;
• employees who have adopted a child under the age of three months.

If an employee found a job only six months ago, he has the right to go on vacation not only for 14, but for all 28 days. However, in this case, the third and fourth weeks are issued in advance. If a person decides to quit within the next 6 months, two weeks' pay will be deducted from his salary.

Vacation types

There are several types of suspension official duties. In addition to the annual and maternity leave, employees also have the right to go on additional rest, educational or unpaid rest.

Additional is provided to certain categories of workers, namely those who work for harmful production, has an irregular working day or is engaged in labor activity in the Far North. Rest without maintenance can be issued by writing an appropriate application. But this type of vacancy is provided only by agreement of both parties (employee and employer). The basis for its registration is the birth of a child, marriage, death of a loved one. It is also provided to disabled people, working pensioners, employees who receive education in parallel.

Another type is educational rest. It is provided at the time of passing exams or other events related to the employee's training. Moreover, in addition to the application, it is also required to provide a certificate from a university or other educational institution.

How to issue

To go on a temporary vacation, first of all, it is necessary to determine specific dates. In most cases, they must be coordinated with the management in advance. Within 14 days, you must write an application and submit it to the personnel department. Here, authorized employees must write an order addressed to the employee.

Since many people prefer to relax in the summer, companies usually form a vacation schedule, and each employee plans their free time, focusing on it. Having a schedule has its benefits not only for the management of the company, but also for the employees. Indeed, in this case, the likelihood of occurrence labor disputes. Dates do not have to be discussed with superiors, there is no need to seek a compromise. In this case, the employee is sure that it is during this period of time that he will definitely be able to go on a temporary vacation. If there is a schedule, the manager is obliged to inform each employee about the approaching vacation date two weeks before it. The notice must be in writing. If the employer has not done this, the employee has every right to postpone the date to any time convenient for him.

Leadership failure

If the boss refuses to take a vacation (it means annual paid leave), and you can’t agree with him, you need to write a complaint and submit it to the labor inspectorate (state or city). After accepting the complaint, authorized employees, as a rule, are asked to provide papers confirming the refusal of management. As such evidence, you should use the application that you submitted to the personnel department.

If the employer refuses to accept your application, mail it in. Better send it by registered mail with an inventory in the name of the employer. At the post office, you will be given a “stub”, which will serve as proof that you sent the application to the boss. This can come in handy if the case goes to trial. Not only individual employees have the right to file a complaint, but the entire labor collective regardless of how many people want to take a vacation.

The only active normative document explaining the procedure for calculating compensation for unused vacation, there remain the Rules on the next and additional holidays, approved by the NCT of the USSR on April 30, 1930 No. 169 (hereinafter referred to as the Rules).

According to paragraphs 28, 29 and 35 of the Rules, an employee who has worked in the organization for 11 months, which are subject to offset in the period of work giving the right to leave, receives full compensation for unused vacation. The amount of full compensation is equal to the amount of vacation pay for a fixed duration.

According to clause 28 of the Rules on Regular and Additional Leaves, approved by the NCT of the USSR on April 30, 1930 N 169, upon dismissal of an employee who did not use his right to leave, he is paid compensation for unused leave.

You can receive compensation for all unused days of annual paid vacations only upon dismissal (the basis is Article 127 of the Labor Code of the Russian Federation).

An employee who continues to work, upon his written application, can only be replaced by monetary compensation for that part of the annual paid leave that exceeds 28 calendar days (the basis is Article 126 of the Labor Code of the Russian Federation).

When calculating the terms of work that give the right to compensation for leave upon dismissal, 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 (clause 35 of the Rules).

Please note: even if the employee has not been on vacation for more than two years, which is prohibited by law (Article 124 of the Labor Code of the Russian Federation), upon dismissal, he is entitled to compensation for the entire period. After all, as already mentioned, compensation should be paid "for all unused vacations."

There is one more subtlety: employees with whom civil law contracts are concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code do not apply to them.

Example 1

The employee was admitted to the organization on March 16, 2009, and leaves on February 8, 2010. During this period, he was on annual paid leave for 28 calendar days and on leave without pay for 17 calendar days. It is required to determine the number of calendar days of compensation for unused vacation upon dismissal.

The period from March 16 to February 8 next year is 10 months and 23 days. Of the number of calendar days, unpaid leave cannot be included in the length of service giving the right to annual leave, 3 days (17 days - 14 days) (see Article 121 of the Labor Code of the Russian Federation.)

Thus, the employee is entitled to leave for a period of 10 months and 20 days. Since 20 days is more than 15 days, the length of service of the employee, from which the duration of the vacation is determined, is 11 months. In this case, the employee is entitled to compensation in full for 28 calendar days. Considering that he has already used his vacation, he has nothing to compensate upon dismissal. Employees who have worked from 5.5 to 11 months also receive full compensation if they leave due to:

• liquidation of an enterprise (institution) or its individual parts, reduction of staff or work, as well as reorganization or temporary suspension of work;
• receipts for real military service;
• business trips to in due course to universities, technical schools, preparatory departments at universities;
• transfer to another job at the suggestion of labor authorities or commissions attached to them, as well as professional organizations;
• found unfit for work.

Example 2

The employee was hired on March 1, 2008. He used 28 calendar days of annual basic paid leave in 2008. Dismissed on October 1, 2009 in connection with the liquidation of the enterprise. The length of service for calculating compensation for unused vacation will be 7 months. (from March 1 to October 1, 2009 inclusive). This is more than 5.5 months. Therefore, the employee is entitled to compensation for a full vacation, i.e. for 28 calendar days.

An employee who has not worked in an organization for a period that gives him the right to full compensation is entitled to proportional compensation for calendar days of vacation. In this case, on the basis of paragraph 29 of the Rules, the number of days of unused vacation is calculated by dividing the vacation duration in calendar days by 12. Based on this, with a vacation duration of 28 calendar days, the amount of compensation will be 2.33 calendar days for each month of work included in the length of service, entitlement to leave.

The current legislation does not provide for the possibility of rounding the days of unused vacation to integers (2.33 days, 4.66 days, etc.).

In accordance with paragraph 8 of Article 255 of the Tax Code of the Russian Federation, for the purposes of taxation of profits, only that amount of compensation for unused vacation, which is calculated in accordance with generally established rules, can be recognized as expenses. Rounding up the number of days of unused vacation (from 4.66 days to 5 days) will lead to an overestimation of the amount of payments made in favor of the employee and to an underestimation of the tax base for income tax. Rounding down (from 2.33 days to 2 days) will result in the employee being paid less than what is required by law.

Rounding to integer values ​​of the number of days of unused vacation is not performed in the calculations given as examples in the letters of Rostrud dated July 26, 2006 No. 1133-6, dated June 23, 2006 No. 944-6.

As a rule, the last month of vacation experience is incomplete. If 15 calendar days or more have been worked in it, this month of experience is rounded up to the full. If less than 15 days have been worked, the days of the month are not taken into account (Article 423 of the Labor Code of the Russian Federation, clause 35 of the Rules, letter of Rostrud dated 06/23/2006 No. 944-6).

Example 3

An employee of the organization was hired on September 27, 2008, and from May 4, 2009 he is dismissed own will. It is required to determine for how many months he is entitled to compensation for unused vacation, if he has never been on vacation.

According to paragraph 35 of the Rules and Article 423 of the Labor Code of the Russian Federation, when determining the number of vacation days for which the employee is paid compensation upon dismissal, it must be taken into account that if the employee has worked less than half a month, the specified time is excluded from the calculation, and if half or more than half a month has been worked, the specified period is rounded up to a full month. The period for granting leave is from September 27, 2008 to September 26, 2009. From 27.09.2008 to 26.04.2009 the employee completed seven months of work. The period from April 27 to May 4 is eight calendar days, which is less than half a month. Therefore, this period is not taken into account.

Thus, in this case, the total number of months for which the employee is compensated is seven. The number of days of unused vacation is calculated by the formula:

Kn \u003d Co x 2.33 days - Ko,
where Kn is the number of days of the main vacation that the employee did not take off by the time of dismissal; Co - the duration of the vacation period in full months; Ko - the number of days of the main vacation that the employee took off by the time of dismissal.

Example 4

The employee was hired on December 3, 2008 and fired on October 31, 2009. In June 2009 he was on basic leave for 14 calendar days, and in August 2009 he was on leave without pay for 31 calendar days. In total, the employee worked in the organization for 10 months and 29 days.
Since the duration of the vacation at its own expense exceeded 14 calendar days per working year, the total seniority the employee should be reduced by 17 calendar days (31 - 14).
The employee's vacation period will be 10 months and 12 calendar days (10 months 29 days - 17 days). Since 12 calendar days are less than half a month, they do not count.
Therefore, 10 full months are counted in the length of service giving the right to leave.
The employee took two weeks of the main vacation. You don't need to pay compensation for them. Thus, in the case under consideration, the employee is entitled to compensation for 9.3 calendar days (10 months x 2.33 days - 14 days).

Compensation upon dismissal is paid at the rate of two working days per month of work:

• employees who have entered into labor contract for up to two months (Article 291 of the Labor Code of the Russian Federation);
• seasonal workers (Article 295 of the Labor Code of the Russian Federation).

Example 5

A short-term employment contract was concluded with the employee for the performance of work from March 27 to May 5, 2009 inclusive. It is required to calculate the amount of compensation for unused vacation upon dismissal.

For the period from March 27 to May 5, 2009 worked 1 month and 8 days. Since 8 calendar days are less than 15, they are not taken into account. Therefore, 1 month of work is counted in the length of service giving the right to receive compensation for vacation.

Since a short-term employment contract has been concluded with the employee, the rules of Article 291 of the Labor Code of the Russian Federation apply. Compensation for unused vacation will be 2 working days.

If an employment contract is concluded with an employee for an indefinite period, but for some reason it is interrupted before the end of the two-month period of work, the norms of Article 291 of the Labor Code of the Russian Federation cannot be applied.

Example 6

On November 2, 2009, an employment contract was concluded with the employee for an indefinite period. The employee quits at his own request from December 14, 2009. It is required to calculate the number of calendar days of compensation for unused vacation upon dismissal.

The duration of work in the organization was 1 month and 12 days. Vacation compensation is due to any employee who has worked more than 15 calendar days.

The contract with the employee was concluded for an indefinite period, therefore, the rules established by Article 291 of the Labor Code of the Russian Federation for employees with whom a contract has been concluded for a period of up to two months cannot be applied. The amount of compensation is determined from the generally established vacation duration of 28 calendar days. The length of service giving the right to leave is 1 month. Therefore, the employee is entitled to compensation in the amount of
28 days / 12 months x 1 month = 2.33 days

In educational budgetary organizations, teachers and lecturers who leave after 10 months school year, are entitled to receive compensation for the full duration of the vacation of 56 calendar days. If a teacher leaves during the academic year, then he is entitled to proportional compensation at the rate of 4.67 days for each month worked.

Example 7

It is required to calculate the amount of compensation for unused vacation upon dismissal for 5 months to a teacher of a general education school.
For 5 months of work, the teacher is entitled to proportional compensation at the rate of 56 days. / 12 months x 5 months = 23.33 days

Upon dismissal, full compensation for unused vacation is paid in the amount of full vacation if the employee worked for 11 months in the corresponding calendar year.

If by the day of dismissal the employee has worked less than 11 months, proportional compensation is calculated, the amount of which is 3.5 days for each month worked.

Example 8

It is required to calculate the amount of compensation for unused vacation upon dismissal for 10 months to a teacher of a general education school.
For 10 months of work, proportional compensation is due at the rate of: 42 days. / 12 months x 10 months = 35 days

Article 127 of the Labor Code of the Russian Federation also provides, instead of receiving monetary compensation for unused vacation upon dismissal, the possibility of providing paid leave with subsequent dismissal, except in cases of dismissal on guilty grounds.

In this case, the day of dismissal should be considered the last day of vacation, in connection with which the vacation days granted upon dismissal should also be included in the length of service, on the basis of which the duration of the vacation provided is determined.

Example 9

The employee is dismissed from March 25, 2009 under clause 1 of part 1 of article 77 of the Labor Code of the Russian Federation "by agreement of the parties." In his application, the employee asks to provide him with unused leave for the last working year before dismissal (28 calendar days). On the day of dismissal, the employee worked 8 months and 9 days in the current working year. It is required to determine the length of service for granting vacation, the actual duration of the vacation and the date of dismissal.

The date March 25, 2009 is not the day of dismissal, but the day preceding the start of the vacation. As of this date, the employee has worked 8 months and 9 days in the current working year. According to the rounding rules, 9 days are discarded (since 9 days are less than 15 days), therefore, leave must be granted for 8 months in the amount of:
28 days / 12 months x 8 months = 18.66 days

Leave is granted from March 26 to April 13, 2009. This means that it is April 13 that is the day the employee is dismissed, in connection with which, until April 13, 2009, the length of service giving the right to paid leave should be taken into account.

The period from the beginning of the working year to April 13, 2009 accounts for: 8 months. 9 days + 19 days = 8 months 28 days According to the rounding rules, 28 days make up a whole month (since 28 days are more than 15 days), therefore, the specified period accounts for 9 months of experience for vacation. Therefore, leave must be granted for 9 months in the amount of 28 days. / 12 months x 9 months = 20.99 days

The employer is obliged to keep records of the periods of time for which the employee is granted basic leave. Personnel service reflects these periods in the order (instruction) on granting leave to the employee, drawn up in the form No. T-6 (T-6a). On the basis of the order, marks are made in the employee's personal card (form No. T-2), in the personal account (form No. T-54, T-54a), in the note-calculation on granting leave to the employee (form No. T-60). All forms of these documents and instructions for filling them out are approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

Amount of compensation for unused vacation

The procedure for calculating compensation follows from clause 8 of the Regulation, approved by Decree of the Government of the Russian Federation of 11.04.2003 No. 213, and the decision of the Supreme Court of the Russian Federation of 13.07.2006 No. GKPI06-637.
Based on these documents, the following formula can be derived:

Accounting

Compensation for unused vacation associated with dismissal is reflected in accounting as part of expenses for ordinary activities, namely as part of labor costs (clause 8 PBU 10/99).

accounting entries (When you hover over the account number, a tooltip appears)
Debit	Credit	Sum (rub.)	Content
(23, 25, 26, 29, 44...)		amount of compensation	- accrued compensation for unused vacation associated with dismissal

The calculation of compensation for unused vacation depends on the reason for dismissal, the number of days worked and the official time off taken. In this article, we will look at general rules and examples of leave compensation upon dismissal.

In what cases is compensation due and what determines its amount

By Labor Code RF paid vacation duration 28 days relies on one working year ().

Vacation can be taken after 6 months of continuous work from one employer. By general rule The number of vacation days is made up of 2.33 calendar days for each month worked in a year: 2,33 * 12 = 27,96.

Month value in labor law taken for 29.3 days(average monthly number of calendar days). Based on these data, the calculation of compensation for unused vacation is built:

Amount of compensation for unused vacation = Average daily earnings x Number of unused vacation days

However, the amount of compensation also depends on two important factors:

1. reasons for dismissal (initiative of the employee or employer's initiative),
2. vacation experience (that is, the number of days worked that affect compensation).

Voluntary dismissal compensation

• If the employee has worked for more than 6 months but less than a year

Example 1 The employee worked in the company for exactly 7 months with a salary of 20,000 rubles per month. Then found new job and resigned of his own accord. For 7 months, the employee earned 140,000 rubles. How to calculate vacation pay?

First: determine how many vacation days an employee is entitled to:

2.33 days * 7 months = 16.31 days

Second: determine the amount of compensation. To do this, you must first calculate the average daily earnings:

we divide the total amount of the salary received by the number of months worked and by the average monthly number of calendar days: 140,000 rubles. / 7 months / 29.3 days = 682.6 rubles.

Thus, we define amount of compensation:

RUB 682.6 * 16.31 days = 11,133 rubles. 2 kop.

• If the employee has worked for 11 months

Example 2 Suppose that an employee on the same conditions worked not for 7 months, but for 11 months, after which he quit. How to calculate the compensation for vacation in this case?

11 months is actually a year worked, therefore, in this case, the employee is entitled to compensation for all 28 days:

• If the employee has worked in the company for less than six months

Despite the fact that the employee did not receive the right to paid leave, he is nevertheless entitled to his compensation (). In this case, compensation is paid, as in the previous examples, according to the proportional principle: average daily salary * number of unused vacation days. However, if the length of service in this company did not exceed 15 days, no compensation is due.

Dismissal compensation, if it is not related to the employee's initiative

• If the employee has worked for more than six months

The employee is entitled to receive full compensation for all 28 days of vacation if he worked in the organization for more than six months, and then was fired for one of the following reasons:

• liquidation of the organization (its separate parts) or reorganization;
• reduction of staff (works) or temporary suspension of work;
• entry into active military service;
• found to be unfit for work.

Let's go back to our example 1(an employee who has worked for 7 months). Upon dismissal of his own free will, his compensation for vacation amounted to 11,133 rubles. 2 kop. However, if he were fired for one of the reasons given above, his compensation would be:

RUB 682.6 * 28 days = 19,112 rubles. 8 kop.

• If the employee has worked less than six months, but more than 15 days

In this case, the employee has the right to receive proportional compensation, that is, according to the formula: average daily salary * number of unused vacation days.

Clarifying points

• In Russian labor legislation, there is the concept of "extended leave" of 42 or 56 calendar days. It is assigned to such categories of employees as teachers.
• Payment of compensation to an employee must be made at the time of dismissal or no later than the day after the dismissed demand for payment is presented.
• Continuous work experience is counted as time actual work, and the time of saving the place of work - the time spent on sick leave, non-working holidays and weekends.
• The length of service does not include absenteeism without a valid reason and time off on account of vacation, so these days are not included in the calculation when compensating for vacation.

Pavel Timokhin, head of accounting department

The following documents will help you easily pay off employees (you can download them):

In the event that an employee leaves the organization or entrepreneur, regardless of the reason for separation from the employer, the employee is entitled to monetary compensation for non-vacation days. Each day is paid based on the average salary. Therefore, in order to determine the final amount of the payment, you need to know how many days of rest the person did not use at the time of dismissal.

Calculation of unused vacation days upon dismissal - enough difficult task. The fact is that every month an employee earns 2.33 vacation days. Moreover, the countdown is from the beginning of the working year, not the calendar year. Since the beginning of the working year is determined by the date when a person started work, and at the same time periods excluded from the calculation are established, it can be difficult to manually determine the number of days not worked. Therefore, it is more convenient to calculate unused vacation days upon dismissal automatically - in the BukhSoft program.

The BukhSoft program will automatically calculate the unused vacation days for each employee upon dismissal. Try it for free:

Calculate vacation days online

How to calculate unused vacation days upon dismissal, whether all employees can count on this compensation, what punishment the employer expects in case of refusal to pay - read the article in detail about these and other issues.

Other payroll documents

After reviewing the calculation of unused vacation days upon dismissal, do not forget to look at the following documents, they will help in your work:

What is compensation for unused vacation days upon dismissal

Each employee should be aware that if he is going to quit, then he is entitled to compensation for the number of days of unused vacation upon dismissal. They include "non-vacation" days for the entire period of work with this employer. To calculate unused vacation days upon dismissal, you need to know not only their number, but also average salary employee.

During the year of service, personnel are entitled to rest days. As a rule, there are 28 of them in a year, but some positions, professions and working conditions suggest an extension of this period or the provision of additional paid days.

If an employee decides to quit this enterprise, then in case of non-use of at least one vacation day from the stipulated ones, he is entitled to appropriate compensation.

Compensation for the number of days of unused vacation upon dismissal is recognized as a cash payment that the manager is obliged to cover on account of unrepresented vacation days, regardless of the reasons for not using these days.

Where do unused vacation days come from upon dismissal and how many are due to the employee

An employee can use the right to rest six months after serving in this place. After eleven months of work, he can go on vacation for everything due days, using them all at once or in parts.

There are circumstances in which it is not possible to mobilize all the required "holiday" days during the year. These include:

Production reasons for which the absence of an employee in the service can lead to serious disruptions in production, up to its downtime.

Long sick leave, opened while the employee is on vacation - if manufacturing process does not allow, then the employee may not be extended vacation days due to his being on sick leave during this period.

Recall of an employee from rest due to production needs and other cases provided for by law.

As a result, “non-holiday” vacation days are transferred to the next year and thus accumulate. Before calculating the days of unused vacation upon dismissal, you need to find out how many days of vacation per year the employee is entitled to. This value depends on the category of workers, which are given in table 1.

Table 1. Length of paid vacation

There is also a so-called additional vacation period, the right to which are:

Persons working in irregular labor conditions - they are given 3 additional days.

Employees who have to work with harmful substances can count on a 7-day increase.

Workers who are employed in the northern regions and areas equated to them receive 24 and 16 additional days, respectively.

Citizens whose labor costs are associated with professional sports also have their own “surcharge”.

Who is entitled to compensation

Not only persons who have worked at the enterprise for six months can count on compensation payments. Even if the employee gave less to the service, he will receive his money. By law, there is only a restriction on persons who have worked in this organization for only two weeks.

Also, part-time employees and employees serving part-time hours can also claim compensation for unused vacation days upon dismissal. Even if an employee is dismissed not of his own free will, but for absenteeism or by agreement of the parties, he is still obliged to compensate for “non-vacated” vacation days.

Calculation terms upon termination of an employment contract

The employee must be calculated on the same day when the order was issued to remove him from office and the corresponding entry was made in work book, with the exception of the case if the employee himself did not appear on that day for the calculation. Then the dismissed person will receive the cash payment on the day of treatment.

Formalization of compensation for unused vacation days upon dismissal

To determine the number of days of unused vacation upon dismissal, the accounting department needs a reason - an order for a dismissed employee, formed by the personnel department, which, in turn, is issued on the basis of:

orders of the head, if the employee is suspended from service under the article or on the reduction of staff or the closure of the company;

an employee's request for voluntary leave.

First calculation method

There are no exact rules on how to calculate unused vacation days upon dismissal. The manager can choose one of two calculation algorithms. The first is related to the rules in force back in the USSR, according to which an employee must work for at least 11 months, and only then can he exercise the right to compensation for "non-vacation" days in the amount of a full regular vacation period of 28 days.

The calculation will then be as follows:

The second way to calculate

If a person has worked less than 11 months, then the payment is made based on the hours worked. The calculation will then be as follows:

Example 1

Sidorov A.P., having worked for 9 months, quits. By law, he was given 28 days of rest. The number of required vacation days will be equal to: 9*28/12=21 days.

The amount of compensation due to the employee will be equal to the product of the value received, regardless of the method, by the average daily earnings. Also, if the employee took a certain number of days off from the 28 required, then they must be subtracted.

Calculation of unused working days of vacation

Some categories of employees are given rest not in calendar days, but in working days. These include seasonal workers or persons working on labor agreement up to two months. The number of unspent vacation days in this case is calculated by multiplying the number of months worked by 2 working days.

Example 2

Sidorov, under the contract, worked for 2 months, while using 3 vacation days. This means that he is entitled to compensation for 1 “non-holiday” day (2 * 2-3).

Do I need to round the number of days

Often the resulting value of unused days is not an integer. According to the letter of the law, it is possible to round the resulting value, but only in favor of the employee. For example, if it turned out to be 5.34, then you need to round up to 6, and not to 5. At the same time, this rule should be spelled out in the local act.

How to determine the vacation period when calculating unused vacation days upon dismissal

To calculate "non-holiday" days, it is necessary to determine the vacation period, i.e. the number of months worked at the enterprise, giving the right to annual rest.

The vacation period includes the following unworked periods:

basic and additional leave;

absence from the workplace due to advanced training, downtime, performance of duties to society or the state;

forced absenteeism due to wrongful dismissal;

decree time;

vacation without saving earnings, the duration of which does not exceed two weeks.

The calculation of the indicator does not include:

days without pay, exceeding two weeks;

caring for a child up to three years;

• days for which the employee was released from the performance of official functions without saving the average salary.

The entire period of work received, included in the vacation period, must be converted into months, using the following rule: if an incomplete month includes more than 15 days, then it is considered complete, and if less, then incomplete. This is due to the fact that vacation experience is rarely found in whole months.

Taxation of reimbursement for non-holiday days

Compensation for non-holiday days is subject to taxation. This article is taxable, so it is necessary to withhold personal income tax from it, which must be credited to the budget on the next day after payment of compensation. In addition, insurance premiums must be transferred from the amount of compensation.

In case of non-payment of "non-holiday" vacation days of the employer by labor inspectorate expect penalties, the amount of which is given in table 2.

Table 2. Consequences of non-payment of compensation

If compensation is paid in violation of the deadline, then together with it the employer is obliged to transfer the amount for the delay in labor payments.

Replacing rest with material compensation for working employees

Not only retiring employees can count on compensatory payments for "non-vacation" days. Employees who continue to work at the enterprise can also use this right, but only if the duration of the rest overlaps the unified 28 days.

• The procedure for calculating vacation pay in 2019 and the calculator, see the link
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