Calculation of compensation for unused vacation. Calculation of the number of days of unused vacation upon dismissal Determination of the number of months of the employee's vacation experience

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 get 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 wages.

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 in hazardous industries, have irregular working hours or are 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 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 so, the employee has full right move 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. It is better to send it by registered mail with an inventory addressed to 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, but also the entire workforce, regardless of how many people want to take a vacation, have the right to file a complaint.

23.08.2019

The Labor Code of the Russian Federation refers to the annual duration, expressed in calendar days. However, for a 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 personnel officer, and the employee himself. The amount of vacation time allowed for each working month depends on the annual duration of the vacation.

How much is due?

The Labor Code is set at 28 calendar days.

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

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

• absenteeism;
• non-permission to work due to the fault of the employee;
• time of caring for a child up to 3 years;
• vacation without maintenance in terms of 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 a year.

In most cases, for employees who do not belong to special categories with increased 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 HR specialist when calculating the required number of vacation days at a specific point in time.

Not always the employee requests vacation clearly after the end of the working year. He may ask for rest time earlier or later. In this case, you must first find out how many days he is entitled to for the hours worked, and for this the number of vacation time for a monthly period is useful.

Also this indicator useful when calculating compensation upon dismissal, when the vacation period is determined in months, 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.

An example of using the 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, giving the right to paid rest: 7 months. and 23 d. 23 are rounded up to the full month, for a total of 8 months of experience.
2. The number of required days of rest is calculated = 8 * 2.33 = 18.64.
3. Vacation pay is calculated: earnings for the period worked are divided by the amount of time worked and multiplied by the required vacation time.

For an incomplete month

With an annual duration of 28 days, for an incomplete monthly period of work, either 2.33 vacation days are required, or vacation is not 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 a basis for assigning vacation time.

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

This moment is usually interesting when dismissing an employee, when you need to calculate compensation for unused time, and also when vacation is taken for an incompletely worked year.

Condition:

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

Decision:

1. The vacation period is calculated in full months (16 days are taken per month, since more than half have been worked out in it), the total length of service is 29 m.
2. The required 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 monetary compensation must be charged.

Who is entitled to 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 much does it cost for six months of work?

Another popular question that employees are interested in is how many days of vacation they can get for half a year of work.

A period of six months is the minimum period that you need to work in an organization in order to receive an annual paid vacation.

If this period is fully worked out, then you can claim the full annual duration of the vacation, but in agreement with the employer.

Important! A minimum of 14 days of rest is required for this period, however, the legislation allows you to take all 28 days off for a working year.

The date of rest must be agreed with the employer by submitting an application. the order of staff vacations 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 a practice of compiling newly hired employees by setting specific rest dates for them after six months of work, then there are no problems. You do not need to agree on anything, as well as write an application for the provision of rest.

If the employee is not included in the schedule, then an application must be written according to the model, which can be downloaded at. Next, 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 time off according to the law after 6 months of work.

As for the full 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 for vacation pay will not work. You can discuss this issue with the employee so that he voluntarily contributes the necessary amount to the cash desk of the organization, but it is impossible to force him to do this, as well as to withhold money from the calculation upon dismissal.

The severance pay calculator calculates in several stages. First, the number of calendar days is determined unused vacation for which the employee is entitled to compensation. The compensation amount is then calculated. To do this, you need to know the size of the average daily earnings of a resigning employee. By the way, if necessary, the calculator will help calculate the average daily earnings.

Calculation of compensation for unused vacation: formula

Compensation for unused vacation is calculated according to the following formula:

Number of unused vacation days general rule is defined as the product of the number of vacation days, due to the employee for each month of work (annual leave is divided by 12), by the number of months worked for a particular employer, minus vacation days already taken.

Pay attention to the fact that when calculating the number of months worked for the employer, there are some peculiarities (clause 35 of the Rules, approved by the NCT of the USSR on 04/30/1930 N 169). So, if an employee has worked less than half a month, then this month is excluded from the calculation, but if half or more, this month is taken into account as a whole. As explained to us in Rostrud, if there are 31 days in a month, then half is 16 days, and if there are 29 days in a month, then half is 15 days.

Compensation for unused vacation, if the vacation is granted in working days

For certain categories of employees, leave is granted not in calendar days, but in working days. For example, such workers include seasonal workers (Article 295 of the Labor Code of the Russian Federation), as well as employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation). So, compensation for unused vacation for these employees is calculated according to the same formula as for employees who are granted vacation in calendar days (see the formula above). However, the number of unused vacation days is calculated differently:

Deadline for payment of compensation for unused vacation

All settlements with the employee upon his dismissal by the employer must be made on the last day of work of this employee (Article 140 of the Labor Code of the Russian Federation). Accordingly, the employee must also receive compensation for unused vacation on his last working day.

Liability for non-payment of compensation for unused vacation

If the employer does not pay the retiring employee compensation for unused vacation, and the labor inspectorate finds out about this (for example, the employee writes a complaint), then the employer will be fined. The amount of the fine is (part 6, article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• from 30000 rub. up to 50,000 rubles - for a legal entity-employer;
• from 10000 rub. up to 20000 rub. - for officials legal entity-employer;
• from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

By the way, if the employer pays compensation for unused vacation, but in violation of the deadline, then along with this compensation, the employer is obliged to pay the employee another compensation - for the delay labor payments(Article 236 of the Labor Code of the Russian Federation). Its size can be calculated by ours.

Compensation for unused vacation upon dismissal and personal income tax

Such compensation is subject to personal income tax in full (clause 1 of article 217 of the Tax Code of the Russian Federation). The employer must transfer the tax from compensation for unused vacation to the budget no later than the day following the day of its payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

In the 2-NDFL certificate, compensation for unused vacation is reflected according to the income code 2013 (Appendix No. 1 to the Order of the Federal Tax Service of September 10, 2015 N ММВ-7-11 / [email protected]).

Compensation for unused vacation: insurance premiums

Compensation for unused vacation is subject to insurance premiums for OPS, OMS, VNiM (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation), as well as contributions “for injuries” (

It rarely happens that on the day of dismissal, an employee takes exactly as many vacation days as he earned. Almost always there are unused vacation days, and the employee must compensate them. To calculate compensation, you must first determine the vacation period and calculate the number of such days, and then determine the billing period and the payments taken into account for this period. In our mail, there are traditionally a lot of questions on the calculation of this compensation.

Compensation for vacation is due if at least half a month has been worked

G.V. Romodina, Ufa

The employee worked with us for only 2 months. Is he entitled to compensation for unused vacation, because he has not yet earned the right to vacation?

: Yes, it is. An employee starts earning paid leave from the first day of work with this employer Art. 115 Labor Code of the Russian Federation. Upon dismissal, compensation for vacation is calculated in proportion to the months worked. If an employee has a month that has not been fully worked, then clause 35 of the Rules, approved. NCT USSR 30.04.30 No. 169;:

• it is considered as full if half a month or more has been worked out;
• not taken into account if less than half a month worked.

Therefore, even if the employee works for only half a month and quits, he needs to be paid compensation for 2.33 days (28 calendar days / 12 months).

Compensation is calculated not for calendar months, but for the months worked.

M.V. Yurieva, Kyzyl

The employee was hired on 20.02.2012, is going to leave on 09.11.2012. Do we understand correctly that he needs to be paid compensation for 8 months (from 03/01/2012 to 10/31/2012), and he does not need to pay compensation for February and November, since less than half a month is worked out in each of these months?

: No, that's not true. The length of service for payment of compensation, as well as for vacation, is calculated not for calendar, but for the months worked. Therefore, the employee is entitled to compensation for 9 months:

• from 02/20/2012 to 10/19/2012 - 8 months;
• from 10/20/2012 to 11/09/2012 - another full month, since 21 calendar days (more than half a month) have been worked out.

Those who do not pass the test are also entitled to compensation for vacation.

IN AND. Ananiev, Togliatti

The employee was hired on 09/03/2012 with probationary period 3 months. He is fired as not having passed the test on 09/21/2012. Are we obliged to pay him compensation for unused vacation?

A: Yes, we must. Those who do not pass the test have the same right to leave as the rest of the workers in Letter of Rostrud dated 02.07.2009 No. 1917-6-1. The employee must be paid compensation for unused vacation if he has worked for at least half a month. Art. 127 of the Labor Code of the Russian Federation; Letter of Rostrud dated 06/23/2006 No. 944-6. The employee has worked for you for 19 days. This means that he is entitled to compensation for 2.33 days of vacation.

Part-time work does not reduce the number of days of vacation earned

E.A. Khromova, Penza

In our organization, some employees have incomplete work time: they work not 5 days, but 3 days a week. How to determine the number of days of unused vacation of such employees for payment of compensation upon dismissal?

: The number of days of unused vacation for which compensation is paid is determined for such employees in the same way as for ordinary employees (by months worked). After all, weekends are included in the length of service for vacation a Art. 121 Labor Code of the Russian Federation.

The number of days of unused vacation can be rounded up, but only in favor of the employee

P.M. Leonova, Stary Oskol

Upon dismissal, employees are entitled to compensation for unused vacation at the rate of 2.33 days per month of work (28 days / 12 months). When it is calculated, a fractional number of vacation days is always obtained. Do we need to round it up to a whole number?

: Mandatory rounding to the nearest whole number of days of unused vacation is not provided for by law. However, you can establish the possibility of such rounding by your local regulation. However, in this case, rounding according to the rules of arithmetic is not allowed. Rounding should always be in favor of the employee. So, if he is entitled to compensation for 7 months of work - 16.31 days of vacation (2.33 days x 7 months), then it can be rounded up to 17 calendar days. Rounding in reverse side illegally, as it worsens the position of the employee Letter of the Ministry of Health and Social Development of December 7, 2005 No. 4334-17. If there is no local regulation, take a fractional number of days to calculate compensation.

We count the days of unused vacation step by step

L.A. Zhukovskaya, Ulyanovsk

The employee was hired on 02/01/2012, is going to quit on 11/02/2012. During the period of work, he was on 20 days of unpaid leave and 8 days on annual paid leave. The duration of an employee's vacation is 28 calendar days. How to calculate the number of days of unused vacation?

: In this situation, the calculation sequence is as follows.

STEP 1. We determine the number of months worked by an employee from the date of employment to the day of dismissal: from 02/01/2011 to 11/02/2012 - 9 months 2 days.

STEP 2. We exclude periods that are not counted in the length of service for vacation.

The length of service for vacation includes only 14 calendar days of vacation without pay for the working year Art. 121 Labor Code of the Russian Federation. And how many calendar days of unpaid leave should be taken into account in the vacation period, if at the time of dismissal the employee worked part-time?

FROM AUTHENTIC SOURCES

Deputy Head Federal Service for work and employment

“When calculating compensation for unused vacation, the length of service giving the right to the main annual leave must include all 14 calendar days of unpaid leave Art. 121 Labor Code of the Russian Federation regardless of how much time the employee worked at the time of dismissal” .

Therefore, 14 calendar days of leave without pay are taken into account in the vacation experience, and 6 calendar days (20 days - 14 days) of such leave are subtracted from the hours worked. Therefore, compensation is due to the employee for a period of 8 months 27 days. They must be rounded up to the 9th month in Rostrud Letter No. 854-6-1 dated June 14, 2012.

STEP 3. Determine the number of vacation days earned by the employee:

2.33 days x 9 months = 20.97 days

STEP 4. Determine the number of days of unused vacation:

20.97 days (number of days of earned vacation) - 8 days. (number of days of vacation used) = 12.97 days.

If the term of the contract is more than 2 months, compensation is paid according to the general rules

T.N. Tereshkina, Orenburg

For repair work our store has concluded a fixed-term employment contract with the employee from 08/01/2012 to 01/31/2013. But he quits own will 01.10.2012. Is it correct that we should pay him compensation at the rate of 2 working days of vacation for each month of work?

: Vacation at the rate of 2 working days per month of work is due to employees with whom a fixed-term employment contract has been concluded for a period of up to 2 months in Art. 291 of the Labor Code of the Russian Federation, and seasonal workers with whom the contract is concluded for up to 6 months in Art. 295 of the Labor Code of the Russian Federation. In your case, the employee has a fixed-term employment contract for 6 months, and the work is not seasonal. Therefore, he is entitled to compensation at the rate of 2.33 calendar days for each month, that is, 4.66 calendar days. The fact that an employee leaves after only 2 months of work does not matter.

Determine the number of days of unused vacation if the employee quits on vacation

The employee was hired on 09/20/2010. For 2011, he spent his vacation completely. In 2012, he went on vacation from 09/10/2012 to 10/07/2012 (for 28 calendar days). He warned that he would write a letter of resignation from last day holidays. Do we understand correctly that he is not entitled to compensation for vacation?

: No, the employee needs to pay compensation for 1 month. The fact is that during the vacation itself, the employee also has a vacation period. Art. 121 Labor Code of the Russian Federation.

In your case for the period:

• from 09/20/2010 to 09/19/2011 the employee took a vacation;
• from 09/20/2011 to 09/19/2012, the employee took a vacation;
• from 09/20/2012, the employee began a new working year and went on vacation leave. For the period from 20.09.2012 to 07.10.2012 he had already 18 days vacation experience. Therefore, he needs to pay compensation for 1 month, that is, 2.33 days.

No compensation for days off

L.A. Feshchenko, Kazan

The employee was hired on 04/02/2012. From 08/01/2012 to 08/23/2012 he was not at work for an unexcused reason. In this regard, on 08/31/2012 he was fired for absenteeism. Was it necessary to include the days of absenteeism in August 2012 when calculating vacation compensation?

: Time off is not included in the length of service for vacation a Art. 121 Labor Code of the Russian Federation. Therefore, you should have paid compensation to the employee not for 5 months (from 04/02/2012 to 08/31/2012), but for 4 (from 04/02/2012 to 07/31/2012). Indeed, in August 2012, the employee worked 8 calendar days (from August 24 to August 31, 2012), which is less than half a month. But when calculating average earnings, days of absenteeism are not excluded from the billing period. And for August you should have taken into account 29.4 days. Because of this, the amount of vacation compensation for this employee is less, which is quite fair.

Holiday pay during maternity leave

O.I. Prokoshin, Smolensk

A woman quits immediately after leaving to care for a child up to one and a half years. Before maternity leave She took off all her vacation days. Do we understand correctly that we should not pay her compensation for leave upon dismissal?

: Not. Maternity leave, in contrast to parental leave, is counted in the length of service for leave. Art. 121 Labor Code of the Russian Federation. Therefore, you must pay her compensation for the duration of the decree.

We determine the settlement period upon dismissal during parental leave

I.E. Fedina, Rostov-on-Don

An employee who is on parental leave will be dismissed on 10/31/2012. From 04/05/2010 to 08/22/2010 she was on maternity leave, and from 08/23/2010 until the day of dismissal she was on parental leave. What billing period should be taken to calculate compensation for unused vacation?

: The settlement period for calculating compensation for unused vacation is 12 calendar months preceding the month of dismissal. Moreover, if the day of dismissal falls on the last calendar day of the month, then this month is included in the billing period. Art. 139 of the Labor Code of the Russian Federation;.

In your case, for the 12 months preceding the dismissal of the employee (from 11/01/2011 to 10/31/2012), there is parental leave excluded from the billing period. Therefore, for the calculation, you need to take the 12 months preceding the billing period (from 11/01/2010 to 10/31/2011) clause 6 of the Regulations, approved. Decree of the Government of December 24, 2007 No. 922 (hereinafter referred to as the Regulation). However, at this time the woman was also on maternity leave. And we also can not take them for calculation. In such a situation, to calculate compensation, you need to take 12 calendar months preceding the month of the start of maternity leave, when the employee had payments. That is, to calculate compensation for unused vacation, you need to take the period from 04/01/2009 to 03/31/2010.

The month of dismissal is not included in the billing period if it is incomplete

O.S. Bazhanov, Syzran

The employee was hired on 01.10.2012. Going to quit 11/02/2012. Is it necessary to take into account the salary for 2 days in November when calculating compensation for unused vacation?

: No, it doesn `t need. Only full calendar months are included in the billing period Art. 139 of the Labor Code of the Russian Federation; Letter of Rostrud dated July 22, 2010 No. 2184-6-1. The billing period in your case is November 2011 - October 2012. At the same time, 11 out of 12 months in it, the employee has not yet worked in your organization. Therefore, compensation must be calculated only based on the salary for 1 month - October 2012.

Compensation is calculated based on the average salary for the billing period

A.M. Tagina, Yekaterinburg

The employee was hired in 2010. He did not take a vacation. On October 31, 2012, he will be leaving. How to calculate compensation: according to the last salary or separately according to the salary for each year (for 2010, 2011, 2012)?

: To calculate compensation, the salary in the billing period is taken into account - the last 12 calendar months in Art. 139 of the Labor Code of the Russian Federation. Therefore, take the salary for the period from 11/01/2011 to 10/31/2012.

Leave compensation must be indicated in the certificate for calculating benefits

M.I. Shershneva, Stavropol

The employee will leave on 10/26/2012. Is it necessary to take into account the amount of compensation for unused vacation when drawing up a salary certificate for calculating social insurance benefits?

: In such a certificate, you need to indicate the amount of payments to the employee for which contributions to the FSS were accrued p. 3 h. 2 art. 4.1 of the Law of December 29, 2006 No. 255-FZ; Appendix No. 1 to the Order of the Ministry of Health and Social Development of January 17, 2011 No. 4n:

• for 2010 and 2011;
• for the current year from 01/01/2012 to 10/26/2012.

For compensation, contributions to the FSS are accrued sub. "e" p. 2 h. 1 art. 9 of the Law of July 24, 2009 No. 212-FZ, so you specify it in the help.

According to Article 127 of the Labor Code of the Russian Federation, upon dismissal, an employee is paid monetary compensation for unused vacation. In the 1C: Payroll and HR 8 program, the number of days of unused vacation for which compensation should be paid upon dismissal is determined automatically. E.A. tells about the procedure for calculating the rest of the vacation in the program. Gryanina, independent consultant.

The obligation of the employer to pay compensation to the employee upon dismissal for all unused vacations is enshrined in the Labor Code, however, neither Labor Code, nor other regulations do not 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 of vacation actually granted to him. The number of days of vacation actually granted is not difficult to determine, but the algorithm for calculating the number of vacation days “earned” by an employee is not so simple and unambiguous.

To do this, you first need to determine the length of service of the employee. This moment does not raise questions, since the procedure for determining the length of service is prescribed in the Labor Code.

According to article 121 of the Labor Code of the Russian Federation, the length of service giving the right to annual paid leave includes:

• actual work time;
• the time when the employee did not actually work, but after him in accordance with labor law and other normative 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 of forced absenteeism in case of illegal dismissal or removal 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;
• time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service giving the right to annual basic paid leave does not include:

• the time the employee is absent from work without good reason;
• parental leave until the child reaches the legal age.

Next, it is necessary, based on the length of service received, to calculate the number of vacation days due to the employee. In the general case, the duration of annual leave is 28 calendar days (Article 115 of the Labor Code of the Russian Federation). That is, for each full year of service, or working year, the employee should be “charged” with 28 calendar days of vacation. The Labor Code does not contain explanations on how to calculate the number of vacation days for an incompletely worked working year. The only regulatory document regulating this issue is the Rules on regular and additional holidays, approved. NCT of the USSR 04/30/1930 No. 169 (hereinafter referred to as the Rules), which are still applied to the extent that they do 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 giving the right to leave, receive full compensation, in other cases, employees receive proportional compensation. Based on the calculation examples presented in the Rules, we can conclude that in order to calculate proportional compensation, the number of vacation days due to the employee should be determined by dividing the established vacation duration (in the general case - 28 calendar days) by 12 months and multiplying by the number of months of the employee's vacation period . Moreover, in order to calculate proportional compensation, the employee's vacation experience, which, as a rule, by the time of the employee's dismissal is an incomplete number of months, should be rounded up to whole months. The rounding rules for seniority are set out in paragraph 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.

Firstly, the question is rounding the worker's length of service to a whole number of months: what is considered "surplus amounting to less than half a month" and "surplus amounting to at least half a month". The number of days in different months is different: will 14 calendar days of service in February be considered half a month, like 15 days of service in March?

The second common question is should the number of days of vacation compensation be rounded off, 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. Should compensation be paid in 2.33 days or should 2.33 be rounded up to the nearest whole number of days? Note that rounding off the number of calendar days of unused vacation payable when calculating compensation for unused vacation is not provided for by law. However, if the organization decides to round up, for example, to whole days, then, according to the letter of the Ministry of Health and Social Development of Russia dated December 7, 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 up to 3 days.

We also note that some experts are of the opinion that the calculation of compensation should be made 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 experience. That is, if an employee has worked for 2 months, then he is entitled to compensation for 2.33 x 2 \u003d 4.66 vacation days. The result obtained, however, will differ from the calculated and rounded according to the rules of mathematics: 28 / 12 x 2 = 4.67 days. What calculation option 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 normative 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 according to the calendar principle, i.e. for example, if an employee was hired on January 17, then on February 16 his seniority will be exactly one month, on March 16 exactly two months, etc. Accordingly, on the date of dismissal, the employee's length of service, giving the right to annual leave, 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 period 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 more days of the employee's last working month. In our 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 earn a full month of experience). In this period, 12 days fall in February and 16 days in March, therefore, March is selected for analysis. There are 31 calendar days in March, which means that the surplus of 15 days is less than half of the month (31:2 = 15.5). Thus, this surplus is discarded and it is considered that the employee's length of service is 1 month.

Note that if the 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 vacation compensation days, the employee's length of service would be rounded up to 2 whole months.

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

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

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

Thus, if an employee leaves after working 2 months, then the program will ask him to compensate 28 / 12 x 2 = 4.67 days of vacation, 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 in this case will be 7, 14 and 21 vacation days, respectively. When applying the calculation, based on 2.33 days of vacation per month of service, 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 opportunity connected in the accounting settings. Due to the low prevalence of this technique, the default option Round off leave compensation days disabled in the program.

When the option is enabled, the number of days of vacation compensation is rounded up to whole days, and always up, which corresponds to the rounding rules set out in the letter of the Ministry of Health and Social Development of Russia dated December 07, 2005 No. 4334-17.

Calculation of days of unused vacation in the program

The number of days of unused vacation, 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) analyzes the length of service of the employee and information about the holidays actually granted to him. Based on these data, the vacation balance is calculated.

The length of service of an employee, giving the right to annual paid leave, includes all the time of work for employment contract(i.e. from the date of employment to the day of dismissal), with the exception of: periods of parental leave until the age of three years, periods of leave without pay, exceeding 14 calendar days during the working year. To determine the periods not included in the length of service, the program analyzes the data of the subsystem personnel records absenteeism - information register Status of employees of organizations.

Accounting for vacations actually used by employees is kept in the accumulation register Actual holidays 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 accounting option is selected in the accounting parameters settings.

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

If the calculated vacation balance is positive, then unused vacation days are proposed to be compensated.

Document Dismissal from organizations in a collumn Compensation value is indicated Compensation.

When entering a document later the employee will be credited with monetary compensation for unused vacation. If the balance is negative, i.e., the employee used vacations more than he “earned”, then it is proposed to deduct for unworked vacation days (value 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.