The number of vacation days upon dismissal. Calculation of compensation for unused vacation
Upon dismissal, the employee is entitled to claim compensation for unrepresented days of vacation. The Labor Code of the Russian Federation determines that all payments are made by the employer on the last working day of the employee.
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Compensation for holidays is due to all employees, without exception. The reason why the employee contract was terminated does not matter.
Compensation will not be paid only if the employee at the time of termination of the agreement used all the days of vacation due to him.
The legislative framework
When calculating the vacation pay for dismissal in 2019, it is necessary to take into account the rules that are fixed in the Government Decree of 2007, as well as the 2003 Regulation No. 213. The issues of judicial practice are addressed in the decision of the Supreme Court of the Russian Federation No. GKPI06-637.
Who is compensated?
Compensation is also entitled to those employees who have worked a full year and those who have been on the staff for less than 11 months. Also, as we mentioned earlier, the reason for dismissal from the enterprise does not matter.
The employee may draw up an application of his own free will or terminate the employment contract by mutual agreement of the parties.
Payment is also due to those who were dismissed “under the article”, that is, by the decision of the employer for the reasons specified by labor law.
Calculation of vacation leave
For a full year, employees receive 28 calendar days of vacation (). If it was not used, then the calculation is made for all these days.
When an employee has been working for less than a year, compensation is made to him for the number of days of laid vacation, which are calculated proportionally.
In less than a month
Compensation for an incomplete month is due to the employee in two cases:
- less than 11 months have passed since his employment in the organization;
- less than 11 months have passed since his previous vacation ended.
the number of vacation days due to the employee involves the use of the following formula:
number of days \u003d 2.33 * N, where N is the number of months that an employee performed his labor function.
For example, a worker Ivanova A.I. worked at the enterprise until the dismissal of 7 months and 12 days. Let us calculate the number of vacation days that will be compensated to her: 2.33 * 7 \u003d 16 days.
For unused vacation
Compensation can be received in full by workers who terminate relations after 11 months from the date of employment or those whose previous vacation ended more than 11 months ago.
There is an exception to this rule when employees are paid vacation pay in full.
To do this, the following rules must be observed:
- the employee performed his functions from 5 to 11 months;
- the dismissal is due to the closure of the company, the employee enters the military service, transfer to another type of work.
Of my own free will
The employee has the right to terminate the labor agreement at his own request, warning the employer for 14 days.
In some cases, employees submit two applications - for leave, for dismissal. In this case, the last working day of such an employee will be the last day of vacation.
The reason for dismissal does not play a role in calculating compensation for non-received vacation days. It should also be borne in mind that employees who are on probation and working part-time can apply for payment.
According to the article
Dismissal “under the article” implies termination of employment on the initiative of the employer in cases specified by law. The current labor legislation does not contain any special clauses relating to situations when an employment contract expires on this basis.
Thus, such payments are due to all employees, as in the usual manner, including for compensation.
If this rule is not complied with, the employee has the right to write an appeal to the controlling authorities to restore the violated right.
If there is no earnings
If the employee did not have earnings, then it is necessary to identify the causes of this situation.
If during the past 12 months an employee received an average monthly income, for example, due to the fact that he was taking care of a child or was on a long business trip, then he is dismissed on the basis of salary, taking into account all bonuses and allowances.
In the situation where there was no earnings due to the fact that the employee performed his functions and received payment according to the gray scheme and there is no documentary evidence of official income, the calculation is not performed.
How to calculate correctly?
In order to correctly calculate the compensation for dismissal, you must have the following information:
- billing period;
- daily average earnings;
- number of days of vacation.
The following nuances must be taken into account:
- holidays and weekends are not taken into account when determining the days of the settlement period;
- compensation for unused vacation is taxable;
- if wages are indexed, then the corresponding calculation is made in respect of compensation.
So, the calculation is performed according to the following scheme:
- determination of the billing period;
- calculation of the number of calendar days that are payable;
- calculation of average daily earnings.
Does the time period matter?
Time worked is key. So, if an employee performed his labor duties for more than 11 months, then the calculation of vacation pay upon dismissal is made in full.
Upon dismissal, the employer is obliged to pay the employee compensation for all unused vacations. Moreover, compensation is paid for holidays accumulated for the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days for which the employee received the right at the time of dismissal, and his average earnings. The procedure for the payment of compensation is established by paragraph 28 of the Rules on regular and additional holidays approved by the USSR tubing dated 04.30.30 No. 169.
If, shortly before dismissal, an employee used vacation for an unworked working year, then when dismissing from his salary it is necessary to withhold excessively paid vacation pay. In some cases, such deduction is not made, for example, during the liquidation of an organization (Part 2 of Article 137 of the Labor Code of the Russian Federation).
To fully understand the calculations with employees, for example, how to correctly calculate and pay salaries, average earnings in various cases, benefits, business trips, etc., we recommend training on the online course Kontur.Schools "". According to the results of training, you will also receive a certificate of advanced training 136 academic hours.
How to calculate compensation for unused vacation?
If an employee has worked in an organization for 12 months, which includes the vacation itself (Article 121 of the Labor Code of the Russian Federation), then he is entitled to an annual vacation of 28 calendar days. In other words, full compensation is paid to the employee who has worked for at least 11 months with the employer (paragraph 28 of the Rules on regular and additional holidays). If the resigning employee has not worked the period that gives the right to full compensation for unused vacation, compensation is paid in proportion to the days of vacation for the worked months (paragraph 29 of the Rules).
When calculating the terms of work, which give the right to compensation upon dismissal, surpluses of less than half a month are excluded from the calculation, and surpluses of more than half a month are rounded to the full month. Compensation is paid in the amount of average earnings for 2.33 days (28 days / 12 months) for each month of work.
An example of calculating compensation for unused leave upon dismissal
Pavel Krainov worked with the company from July 1 to July 18, 2015. His salary for the time actually worked in July is 15,600 rubles. Can Kraynov count on compensation for unused vacation? If so, for how many days and how much?
The main annual paid vacation is 28 calendar days.
- The employee worked for more than half a month; accordingly, he can count on compensation for unused vacation.
- It has been worked out for more than half a month; accordingly, compensation should be paid for one month. We determine the days for which compensation should be charged. 28 days / 12 months \u003d 2.33 days.
- We determine the average daily earnings. In general, the calculation period is 12 calendar months to determine compensation for unused vacation. But the specified employee did not work the calculation period, respectively, the average daily wage is calculated according to the norms of clause 7 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
29.3 / 31 * 18 \u003d 17.01 days
where 29.3 is the average monthly number of days, 31 is the number of calendar days in July, 18 is the number of days that fall during the Kraynov period. - We determine the compensation for unused vacation.
917.08 * 2.33 \u003d 2,136.86 rubles.
Compensation for unused vacation: personal income tax and contributions
Commented by Alexey Bondarenko, lawyer, tax consultant: “Regardless of the tax system used by the organization, with compensation for unused vacation related to dismissal, withhold personal income tax (para. 6, clause 3 of article 217 of the Tax Code of the Russian Federation). Since compensation is not payment for fulfilled labor duties, the date of receipt by an employee of the income will not be the last day of the month or the last day of the employee’s work (as with payment, clause 2 of article 223 of the Tax Code of the Russian Federation), but the moment of actual payment of income (clause 1 of Article 223 of the Tax Code of the Russian Federation). Also do not forget that compensation for unused vacation related to dismissal must be assessed for mandatory pension (social, medical) insurance and for accident and occupational health insurance premiums as usual» .
Compensation for unused part of vacation during work
Sometimes the employer may pay the employee compensation without waiting for dismissal. In this case, we will talk about additional paid leave, part of which, according to a written application of the employee, can be replaced with monetary compensation while working with a particular employer. However, cash compensation for annual additional paid leave for pregnant women and workers under the age of 18, as well as employees working in harmful and (or) hazardous working conditions, for work in appropriate conditions (except for the payment of monetary compensation for unused dismissal leave).
There are holidays in excess of 28 days, but not compensable during the period of work, the so-called extended holidays.
How to reflect the accrual for unused vacation in 6-personal income tax
Upon dismissal, the employer is required to pay tax on the accrued amount of compensation (Article 217 of the Tax Code). Information about the amount of personal income tax shall be recorded on an accrual basis in sections 1 and 2 of form 6 of personal income tax. Withholding tax should be transferred to the budget (Article 226 of the Tax Code).
For part-time workers, the calculation procedure is the same.
Upon termination of the contract, regardless of the grounds, the employee must pay all the required funds on the day of dismissal.
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How to make the calculation correctly, what needs to be taken into account, what documents to prepare - we will consider all this further.
Normative base
Labor Code of the Russian Federation:
- art. 178 - the procedure for severance pay;
- art. 140 - settlement deadlines for interruption of cooperation;
- art. 121 - calculation of vacation time.
Other documents:
- Letter of the Ministry of Finance of Russia dated 12.02.2016 N 03-04-06 / 7535;
- Letter from Rostrud No. 1519-6-1.
What types of payments and compensation are required?
The company is obliged to reimburse the employee for payments stipulated by the Labor Code and regulated by local regulations.
Upon termination of his own free will, the following shall be compulsorily issued:
- Salary for the worked period. It is provided without fail, even if the employee is fired for disciplinary offenses. threatens the employer with the need to compensate for the delay (if the employee goes to court).
- Awards - issued according to local documents and make up a certain percentage of salary. The size and terms of provision are prescribed in.
- Compensation for unused days of rest. There are times when the dismissed employee did not have time to take advantage, partially rested or accumulated. All this is reimbursed by the enterprise in full.
When the employment relationship is terminated at the initiative of the employer, the following are added to the obligatory payments:
- Severance pay - compensation assigned by the Labor Code of the Russian Federation for the period of employment of the employee. The amount differs, depending on the category of citizens. For ordinary employees it is equal to one monthly salary, and for persons holding senior positions, it is paid in triple amount.The law does not prohibit increasing the amount if necessary. Attention: severance pay is not due to an employee dismissed for non-observance of labor discipline (theft, official forgery, etc.), but the final decision remains with the employer.
- Additional compensation. Provided on the initiative of the employer, if provided for in.
Features of the calculation of payments upon dismissal
The salary
It is determined in special programs (for example, in "1C").
When an employee owes nothing to the company, use the following formula:
ЗП \u003d WAGE / Dmes x Dotr.,
- Wages - cash accrued to an employee;
- D month - the number of working days in a month;
- Dr. neg. - the number of days worked.
From the amount received, it is necessary to deduct 13% income tax.
Also, the employer must list insurance premiums:
- in the RF PF - 22%;
- FSS - 2.9%;
- in MHIF - 5.1%.
Do not forget to take into account the regional coefficient in regions whose climatic conditions differ.
If necessary, allowances should be made for employees of the extreme Server. All these payments are provided by the legislation of the Russian Federation. If an employee owes money to the company, it is deducted from the salary.
Attention: the rate of insurance contributions to the Pension Fund is 22% until payments on an accrual basis have reached the limit base.
Then the value decreases to 10% and payment to the FSS stops. In 2019, funds are credited to the MHIF without restriction.
Example:
The employee of the company LLC “Star” - A.I. Vorobyov filed on his own request 02.29.2016. The salary is 25,000 rubles, the month was not fully worked out - 17 days, since the employee took 3 days. The number of unused days of rest is 25 days.
The calculation upon dismissal will look like this:
1) Accrued salary:
(25,000 rubles) / (20 days) x 17 days \u003d 21,250 rubles.
2) Amount transferred to hands:
21,250- (21,250 x 0.13) \u003d 18,487.5 rubles.
The company also transfers to the appropriate authorities insurance premiums for A.I. Vorobyov:
- in the RF PF - 25,000 x 0.22 \u003d 5500 rubles.
- in the FSS - 25,000 x 0.029 \u003d 725 rubles.
- in the MHIF - 25,000 x 0.051 \u003d 1275 rubles.
Awards
Installed in an employment contract or local regulatory documents. They make up a certain share of salary.
The formula for the calculation is as follows:
AWARDS \u003d N x WAGE
N is the percentage of premium accruals.
We continue to consider the previous example.
Assume that in the employment contract A.I. Vorobyov is entitled to a premium of 17% of the salary.
Then the additional reward will be:
AWARDS \u003d 0.17 x 25 000 \u003d 4250 rubles.
Unused vacation
According to the law, upon dismissal of an employee, an enterprise must reimburse all days of unused rest.
VACATION \u003d Dotd. x RFP.d.,
- D Dep. - the number of laid days of rest;
- З. - average employee salary per day.
For a fully worked out billing period, the following formula is used:
ZP sred.d. \u003d (D year.) / 12: 29,4.
In the opposite situation - ZP sred.d. \u003d (Dgod.) / (29,4 x Mn + Mn),
- D year. - employee earnings over the past 12 months;
- Mp - the number of months fully worked by the employee;
- Mn - the number of days in the incompletely worked month;
- 29.4 is the average number of days in a month established in 2019.
According to the Labor Law, full payment is provided for employees who have worked in the organization for at least 11 full months.
When the duration is shorter, the share of vacation pay is calculated for each day worked.
At the same time, personnel specialists must take into account two nuances:
- surpluses of less than 15 days are excluded from the calculation;
- the value is rounded to the full month when entering work more than 15 days.
In our example, A.I. Vorobyev left 25 days of unused vacation.According to the 1C system, the employee’s income for the year amounted to 324,000 rubles. Let's say he worked the previous year completely.
Therefore, in accounting do such calculations:
- ЗП average life \u003d (324,000) / 12: 29.4 \u003d 918.4 rubles.
- HOLIDAYS \u003d 25 x 918.4 \u003d 22 959, 2 rub.
On the day of dismissal, Zvezda must pay A.I. Vorobyov compensation for unused days of rest in the amount of 22 959.2 rubles.
Severance pay
It is issued to the employee upon reduction or liquidation of the enterprise.
It is equal to one monthly wage and is provided for the entire period of employment, but not longer than 2 months.
Example:
The company "White Wolf" plans to stop operations from 03/01/2016, and therefore, draws up the dismissal of employees. E.I. Kostenko, who works as an economist, receives 27,500 rubles.
In addition to salary for the worked period and compensation for unused vacation, the employee must receive severance pay:
- for March - 27 500 rubles.
- for April - 27 500 rubles.
LLC White Fang agrees to pay E.I. Kostenko 55 000 rub. for the period of employment.
If upon dismissal of an employee the amount of compensation payments exceeds three average earnings (for employees of the Far North - six) established in the region, income tax is withheld from the difference.
For this, all payments are aggregated, with the exception of compensation for unused vacation and personal income tax is calculated from the result.
Example:
The company "Antey" draws up the termination of the contract with the head of the sales department G.I. Mityaev. In accounting, monetary compensation in the amount of 57,700 rubles was accrued. The average monthly salary of an employee is 15,000 rubles. Determine income tax.
We calculate the amount subject to taxation:
57,700- (15,000 x 3) \u003d 12,700 rubles.
Define personal income tax: 12,700 x 13% \u003d 1,651 rubles.
Accounting LLC “Antey” must pay income tax for G.I. Mityaev in the amount of 1,651 rubles.
It is filled in by an accountant or HR specialist. Strict adherence to all rules is required.
One side should contain:
- the date the employee was hired;
- number and date of filling in the note-calculation;
- personal data of the employee (name, personnel number, position, name of the unit in which he is listed);
- information regarding dismissal (date of termination of the contract, reason, number and date of order);
- days of unused rest.
At the end of the document is the signature of a specialist in the personnel department and the company's seal.
The back side is filled by an accountant.
It reflects the information necessary for calculating the compensations due to the employee: year of the billing period, income, number of calendar days, average wage per day, used / unused vacation days, and much more.
Under the table, the amount of all payments due is entered in numbers and words, the accountant who draws up the document must put his signature.
Filling example:
An example of filling out the form T-61 (page 1)
An example of filling out the form T-61 (page 2)
The employer’s order of dismissal is drawn up in a unified form T-8 or T-8a:
It necessarily indicates the basis for termination of the contract with reference to the article of legislation.
Documents confirming the reason for dismissal (if any) are also attached. The employee must be familiarized with the order for signature. If this is not possible, an appropriate mark is made.
Example of filling an order:
An example of filling out the form T-8
(TC) in 2019 is carried out according to the following rules:
- The first two columns indicate the serial number and date of modification in the format 01/01/2016.
- The third indicates the reason for dismissal and the basis. The wording is prescribed in accordance with the requirements of the Labor Code of the Russian Federation, that is, according to this scheme: article, part, paragraph.
- In the fourth column are the details of the order. At the same time, reductions are unacceptable.
There was no unequivocal opinion on the wording of the record when the cooperation was interrupted - different options are allowed: “dismissed”, “the employment contract is terminated”, “the employment contract is terminated”.
TC filling example:
Sample employment record
In order to maintain a normal standard of living, to provide everything necessary for themselves and their families, people work. Citizens of working age spend a significant part of their time on work. And of course, they need a break from everyday routine, stress and tension. To ensure that people do not lose their ability to work and lead a decent life, the state provides for the right of workers to leave every working year, which is paid by the employer. For some professions, its size is 28 days; some, especially dangerous or labor-intensive, can count on 56 days of rest per year. All this sounds very attractive, until the question arises of a change of job, dismissal, reduction and other troubles of this nature. What to do if you quit, but didn’t have time to relax for the time worked? This article raises the question of what compensation is for non-scheduled leave, how to calculate unused days of leave upon dismissal, what should be paid attention to when preparing documents, and other questions on the topic.
What is vacation compensation?
The state has established the time of paid leave for each working citizen at which wages and positions are maintained. Each year, an employee has the right to rest for 28 days. Some professions involve longer rests (45 and 56 days), and in some cases even additional holidays. You can take a vacation at a time, that is, all four weeks at once, or you can break it up in parts (one of the vacation time periods should not be less than 2 weeks). If the leave for the hours worked was not used, the employer is obliged to compensate for the inconvenience incurred by the employee in cash. Compensation can be made upon dismissal and in a number of other cases established by labor legislation.
Where does the “non-holiday” vacation come from?
The employee has the right to go on vacation for a full two weeks after having worked half a year, that is, 6 months at this enterprise. After 11 months of work, the employee is entitled to a full vacation. In some circumstances, an employee cannot use his rest days for any reason, for example, his absence from the workplace can lead to downtime in the organization. In this case, the "dangling" days of rest should be moved to the remainder of the current year or the next. Non-scheduled days may also occur under the following circumstances:
- illness of the employee, confirmed by the sick leave, while on vacation;
- performance of certain state duties involving a day off;
- recall from vacation with the consent of the employee;
- other cases provided for by labor law.
At the time of the employee must be notified in time about the date of his departure for rest. If the date was announced too late, the employee has the right to demand to postpone it.
It should be noted that the labor legislation of Russia prohibits the non-provision of leave for a period of more than two years. However, in production they often forget about it, as a result of which non-scheduled days accumulate. Calculation of the number of days of unused vacation upon dismissal must necessarily include all “forgotten” days for the entire period of the employee.
Cases in which compensation is due. Terms of payment
An employee who continues to work in this organization may be compensated for vacation with money only if the leave due to him exceeds 28 days. If the vacation is of a standard size, it cannot be compensated. Also, these days cannot be replaced by pregnant women, workers under the age of majority, and workers in adverse conditions. Upon dismissal, compensation is always paid for unused vacation.
Many employers wrongfully claim that past holidays are burned out. However, this is a fallacy related to the incorrect interpretation of the law that was published relatively recently that it is impossible to work without leave for more than two years, supposedly days of rest burn out. In fact, nothing burns out and the employer is fully obliged to calculate compensation for unused vacation upon dismissal. For this payment, the reason why the employee leaves the organization is completely unimportant: of his own free will, for absenteeism, because of transfer to another unit, or by agreement of the parties.
As for the terms of payment, compensation days for unused leave upon dismissal are paid on the same day when the order is issued and the record necessary in the particular case is entered in the main document confirming the seniority - the workbook of the employee. An exception is the case when on the day of the order the employee did not appear in the service. Then compensation days for unused vacation leave are paid on the day following the employee’s appeal to the organization.
Documenting
In order to calculate compensation for unused leave upon dismissal, accounting departments need a basis. It is the order of the personnel department to terminate the work of an employee in this organization. It is published on the basis of the director’s order if the employee is dismissed under the article, while reducing the number of employees or when the organization is closed, or the employee’s statement of resignation on his own initiative.
The calculation of the number of days of unused vacation upon dismissal is based on the details specified in the order of the personnel department:
- the number of days of the next unused vacation;
- used vacation days, extra days off on account of vacation, as well as days for which compensation is to be withheld.
How to calculate unused vacation days when leaving: 1st method
Due to the fact that the Labor Code does not specify the exact rules for determining the duration of the holidays, the employer can choose one of two calculation methods. The first method is described in the rules on regular and additional holidays. This document was proposed and approved by the People’s Commissariat of Labor in the USSR. According to these rules, an employee who has worked for at least eleven months of the year and has not used his days of rest is entitled to compensation for the full next vacation - four weeks. If the employee has been working at this workplace for less than eleven months, compensation is paid based on the time worked. How to calculate unused vacation days when leaving according to this rule? It is necessary to substitute the relevant indicators in the formula Ku \u003d (Mo * Co) / 12, where:
- Ku - the desired days of vacation;
- Mo - the months worked by the employee in this organization;
- Ko - a full vacation in days, relying on a year of work.
It should be noted that this formula is also used in judicial practice.
2nd method
How to calculate unused vacation days when leaving? The second method, which is used today at enterprises for calculating vacation, was proposed by a letter and explanations to it from Rostrud dated 10/31/2008. This method consists in performing the following arithmetic operations:
- the number of vacation days relying for a year is divided by 12;
- the resulting value is multiplied by the number of months worked.
That is, with a duration of rest from work of 28 days, each individual month worked gives the right to 2.33 days of vacation. With a longer duration, this figure will be different.
When making calculations by this method, the end result is not an integer. The Ministry of Health and Social Development prescribes that rounding can be done, but not according to mathematical rules, but towards the employee.
Vacation experience: how to determine it?
Calculation of unused vacation days upon dismissal using any of the above methods is made taking into account the indicator of vacation experience. That is, before calculating the days of vacation, it is necessary to determine the months worked. According to the rules of regular and additional holidays, days of an incomplete month that are more than 15 days are rounded up to a whole month. If less than fifteen days are worked out in an incomplete month, they are not taken into account in the calculations.
To facilitate all the calculations, you can use a specialized calculator for days of unused vacation at dismissal or an accounting program 1C.
Calculation of cash compensation
Calculation of unused vacation days upon dismissal also implies the calculation of the average salary for the year, as well as the average daily earnings of the employee. The formula by which these indicators are calculated is as follows:
Average earnings per day \u003d annual wage / 12 / 29.3.
In this equality, 12 corresponds to months in a year, and 29.3 - the arithmetic average of calendar days in a month.
What is not taken into account in calculating compensation?
When calculating the average daily earnings of an employee, far from all payments are taken into account. In calculating the amount of payment for the calculated number of days of unused vacation upon dismissal, the following employee incomes do not appear:
- work with maintaining average earnings during long business trips and in other production situations;
- payment of sick leave, sick leave in cases of illness, pregnancy and childbirth;
- lack of work for reasons not related to the desire and capabilities of the employee.
Who should be paid full vacation compensation?
The provisions of the Rostrud rules provide for situations in which an employee who has worked in the organization for more than 5.5 months is entitled to receive compensation for a full vacation. In judicial practice, there are different decisions on similar cases, since the Labor Code does not enforce a specific decision. However, in many cases, such compensation is awarded to persons who have been dismissed due to liquidation of an organization or reduction of staff.
If the employee did not have a salary
In some situations, at the time of the dismissal of an employee, it turns out that over the past year the employee had no earnings. This happens during long business trips, after being on parental leave, lack of employment due to reasons of poor organization productivity and in other situations that are not dependent on the employee. In this case, the calculator of days of unused vacation at dismissal gives a recommendation for calculating compensation from the accounting for salary and all accruals established at the enterprise.
It should be noted: if the salary was completely "black", the employee may not even hope to receive any payments.
Taxation of compensation for unused leave upon dismissal
All spheres of life and work of individuals and legal entities are state-controlled. And taxes are an integral part of this mechanism. And therefore, one should not forget about taxation of compensation for unused vacation during dismissal. This item of income of a citizen is not included in a tax-free base, and therefore the amount of personal income tax in the amount of 13% of compensation should be paid from it. Additionally, contributions to the FSS, MHIF, TFOMS and Pension Fund are levied.
Calculators and 1C
For the convenience of accountants, there are now and quite correctly functioning a host of different calculators, as well as the 1C accounting program. Unused leave upon dismissal will help to calculate "1C: Salary and Personnel". If we take the latest version 8.3 as an example, it, according to the data available in the database, will itself pick up all the necessary indicators, calculate the amount of compensation and give the result. The accountant will only have to post a document. In order for the result to be accurate and valid, the database must be maintained in accordance with all accounting and personnel records management rules, timely fill in the accounting sheets and tax deductions, as well as other indicators necessary to fill out various forms and reports.
The Labor Code legalizes the obligation of the employer to issue all payments due to the retiring employee, even if he quits for violation of labor discipline. Such payments include due salaries, stipulated (in various cases) benefits and compensation. We will figure out how the calculation of compensation for unused leave upon dismissal is carried out, and on what indicators it is based.
When compensation for unused leave upon dismissal is not accrued
Art. 127 of the Labor Code of the Russian Federation provides for the mandatory payment of compensation for the remaining vacation to the dismissing employees of any company. It is not paid to persons cooperating on the basis of GPC agreements, since they are not subject to labor laws (Article 11 of the Labor Code of the Russian Federation), as well as in cases when the next vacation was used on the day of dismissal, or the employee worked at the enterprise for less than 15 days.
Calculation of compensation for dismissal in 2018
For calculations, it is necessary to determine:
- the number of unused vacation days payable;
- billing period;
- average daily earnings.
How to calculate the number of days of unused vacation
Most companies set a standard annual vacation period defined in the Labor Code of the Russian Federation - 28 days, i.e. 2.33 vacation days (28/12) per month. The billing period is the working (non-calendar) year, i.e. 12 months preceding the dismissal.
If at the time of dismissal the employee worked more than 11 months, then he is paid compensation for 28 days, as for a full year (letter of Rostrud No. 1519-6-1 of December 18, 2012). When the worked period is less than 11 months, the number of days of vacation is calculated in proportion to the worked time.
When calculating, rounding rules are applied, taking into account exclusively full months, i.e., an incompletely worked month is considered full if employment in it is more than 15 working days, and is not taken into account if less.