Number of vacation days upon dismissal. Calculation of compensation for unused vacation
Upon dismissal, the employee has the right to claim compensation for unrepresented vacation days. 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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Vacation compensation is due to all employees, without exception. The reason why the employment contract with the employee was terminated does not matter.
Compensation will not be paid only if the employee, at the time of termination of the agreement, has used all the vacation days due to him.
The legislative framework
When calculating vacation pay upon dismissal in 2019, it is necessary to take into account the rules, which are fixed in the 2007 Government Decree, as well as the 2003 Regulation No. 213. The issues of judicial practice are sanctified in the RF Armed Forces decision No. GKPI06-637.
Who is entitled to compensation?
Those employees who have worked a full year and those who have been on the staff for less than 11 months are also entitled to receive compensation. Also, as we mentioned earlier, the reason for leaving the company does not play a role.
An employee can issue an application for on their own or terminate the employment contract by mutual agreement of the parties.
The payment is also due to those who were dismissed "under the article", that is, by the decision of the employer for reasons determined by labor legislation.
Calculation of vacation pay upon dismissal
For a fully worked year, employees receive 28 calendar days of vacation (). If it has not been used, then the calculation is made for all these days.
When an employee has worked for less than a year, compensation is made to him for the number of days of vacation, which are calculated proportionally.
In less than a month
Compensation for an incomplete month is due to an employee in two cases:
- less than 11 months have passed since his employment in the organization;
- less than 11 months have passed since the end of his previous vacation.
the number of vacation days that are due to an employee involves the use of the following formula:
number of days = 2.33 * N, where N is the number of months that the employee performed his labor function.
For example, the employee Ivanova A.I. worked at the enterprise until her dismissal for 7 months and 12 days. Let's calculate the number of vacation days that will be compensated for her: 2.33 * 7 = 16 days.
For unused vacation
The full compensation can be received by employees 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 has been performing his functions for 5 to 11 months;
- dismissal is made due to the closure of the company, the employee's admission to military service, transfer to another type of work.
Of my own free will
The employee has the right to terminate the employment agreement at his own request, notifying the employer 14 days in advance.
In some cases, employees submit two applications - for vacation, 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 unreceived vacation days. You also need to keep in mind that workers who are on probation and working part-time can apply for the payment.
By article
Dismissal "under the article" implies the termination of labor relations at the initiative of the employer in cases determined by law. The current labor legislation does not contain any special reservations regarding situations when an employment contract terminates on this basis.
Thus, such workers are entitled to all payments, as in the usual procedure, including compensation.
If this rule is not followed, 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 reasons for this situation.
If over 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 upon dismissal it is carried out based on the salary, taking into account all bonuses and allowances.
In a 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 made.
How to calculate correctly?
To correctly calculate the dismissal compensation, you must have the following information:
- settlement period;
- average daily wages;
- number of days of vacation.
It is necessary to consider the following nuances:
- holidays and weekends are not taken into account when determining the days of the billing period;
- compensation for unused vacation is subject to taxation;
- if wages are indexed, then the corresponding calculation is made in relation to compensation.
So, the calculation is made according to the following scheme:
- determination of the billing period;
- calculation of the number of calendar days to be paid;
- payment average daily earnings.
Does the period of time worked matter?
The length of time worked is of key importance. So, if an employee has been performing 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 compensation to the employee for all unused leave. Moreover, compensation is paid for vacations accumulated over the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal, and his average earnings... The procedure for payment of compensation is established by clause 28 of the Rules on regular and additional vacations, approved by the NKT of the USSR dated April 30, 30, No. 169.
If, shortly before the dismissal, the employee took leave for the unworked working year until the end of the working year, then upon dismissal, the overpaid vacation pay must be withheld from his salary. In some cases, such a retention is not made, for example, when an organization is liquidated (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 wages, average earnings in different cases, benefits, business trips, etc., we recommend training on the online course Kontur.Shkoly "". As a result of the training, you will also receive a certificate of advanced training for 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 an employee who has worked for the employer for at least 11 months (paragraph 28 of the Regulations on regular and additional vacations). If the retiring employee has not worked the period that gives the right to full compensation for the unused vacation, compensation is paid in proportion to the days of vacation for the months worked (paragraph 29 of the Rules).
When calculating the terms of work that give the right to dismissal compensation, surpluses of less than half a month are excluded from the calculation, and surpluses of more than half a month are rounded up to a full month. Compensation is paid in the amount of the 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 1 to 18 July 2015. His salary for the time actually worked in July is 15,600 rubles. Can Krainov count on compensation for unused vacation? If so, for how many days and how much?
The main annual paid leave is 28 calendar days.
- The employee has worked for more than half a month, therefore, he can count on compensation for unused vacation.
- More than half a month has been worked, therefore, compensation should be paid in one month. We determine the days for which compensation should be calculated. 28 days / 12 months = 2.33 days.
- Determine the average daily earnings. In general, the calculation period for determining compensation for unused vacation is 12 calendar months. But the specified employee did not work for the calculated period, respectively, the average daily earnings are calculated according to the norms of clause 7 of the Decree of the Government of the Russian Federation of 12.24.2007 No. 922.
29.3 / 31 * 18 = 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 on the period of Krainov's work. - Determine compensation for unused vacation.
917.08 * 2.33 = 2 136.86 rubles.
Compensation for unused vacation: personal income tax and contributions
Comments by Alexey Bondarenko, lawyer, tax consultant: “Regardless of the taxation system used by the organization, withhold personal income tax from compensation for unused leave associated with dismissal (paragraph 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 of income by the employee will not be the last day of the month or the last day of the employee's work (as in the case of remuneration, clause 2 of article 223 of the Tax Code of the Russian Federation), but the moment of actual payment of income (cl. 1 article 223 of the Tax Code of the Russian Federation). Also, do not forget that with compensation for unused leave associated with dismissal, you need to charge contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases in contributions in the usual manner.» .
Compensation for unused vacation time during work
Sometimes an employer can pay compensation to an employee without waiting for the employee to be fired. In this case, we will talk about additional paid leave, a part of which, at the written request of the employee, can be replaced with monetary compensation while working for a specific employer. However, it is not allowed to substitute monetary compensation for annual additional paid leaves for pregnant women and workers under the age of 18, as well as for workers employed in work with harmful and (or) hazardous working conditions, for work in appropriate conditions (except for the payment of monetary compensation for unused leave upon dismissal).
There are holidays in excess of 28 days that cannot be compensated during the working period, the so-called extended holidays.
How to reflect the accrual for unused vacation in 6-NDFL
Upon dismissal, the employer is obliged to pay tax on the accrued amount of compensation (Article 217 of the Tax Code of the Russian Federation). Information on the amount of personal income tax shall be entered on an accrual basis in sections 1 and 2 of form 6 of personal income tax. Withholding tax must be transferred to the budget (Article 226 of the Tax Code of the Russian Federation).
For part-time employees, the calculation procedure is the same.
Upon termination of the contract, regardless of the grounds, the employee is obliged to pay all the required funds on the day of dismissal.
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How to make a 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 paying severance pay;
- Art. 140 - settlement terms in case of interruption of cooperation;
- Art. 121 - calculation of vacation experience.
Other documents:
- Letter of the Ministry of Finance of Russia dated 12.02.2016 N 03-04-06 / 7535;
- Rostrud letter No. 1519-6-1.
What types of payments and compensations are required?
The company is obliged to reimburse the employee for payments provided for by the Labor Code and regulated by local regulations.
Upon dismissal of their own free will in mandatory issued:
- Salary for the worked period. It is provided without fail, even if the employee is dismissed for committing disciplinary offenses. threatens the employer with the need to compensate for the delay (if the employee goes to court).
- Prizes- are issued according to local documents and constitute a certain percentage of the salary. The size and conditions of provision are prescribed in.
- Compensation for unused rest days. There are times when a dismissed employee did not have time to use it, had some rest or saved up. 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 mandatory payments:
- Severance pay- compensation assigned by the Labor Code of the Russian Federation for the period of employment of an employee. The amount differs depending on the category of citizens. For ordinary employees, it is equal to one monthly salary, and for those holding managerial positions, it is paid threefold. The legislation does not prohibit increasing the amount if necessary. Attention: severance pay is not due to an employee dismissed for non-compliance with labor discipline (theft, official forgery, etc.), but the final decision remains with the employer.
- Additional compensation. Provided at the initiative of the employer, if provided for in.
Features of calculating payments upon dismissal
The salary
It is determined in special programs (for example, in "1C").
When an employee owes nothing to the enterprise, use the following formula:
ZP = OKLAD / Dmes x Dotr.,
- SALARY - funds accrued to an employee;
- D months - the number of working days in a month;
- D neg. - the number of days worked.
From the amount received, you must deduct income tax 13%.
Also, the employer must list insurance premiums:
- in the PF RF - 22%;
- FSS - 2.9%;
- in the MHIF - 5.1%.
Don't forget to consider district coefficient in regions with different climatic conditions.
If necessary, you need to make allowances for the workers of the extreme Server. All these payments are provided for by the legislation of the Russian Federation. If an employee owes money to the company, they are deducted from the salary.
Attention: the rate of insurance premiums in Pension Fund is 22% until payments on a cumulative basis reach the baseline.
Then the value drops to 10% and payment to the FSS stops. In 2019, funds are credited to the MHIF without restrictions.
Example:
An employee of the company OOO "Zvezda" - A.I. Vorobyov filed at his own request on 02/29/2016. The salary is 25,000 rubles, the month has not been fully worked - 17 days, since the employee took 3 days. The number of unused rest days is 25 days.
The calculation upon dismissal will look like this:
1) Accrued salary:
(25,000 rubles) / (20 days) x 17 days = 21,250 rubles.
2) Amount transferred to hands:
21250- (21 250 x 0.13) = 18 487.5 rubles.
Also, the company transfers to the appropriate authorities insurance premiums for A.I. Vorobyov:
- in the PF RF - 25,000 x 0.22 = 5,500 rubles.
- in the FSS - 25,000 x 0.029 = 725 rubles.
- in the MHIF - 25,000 x 0.051 = 1275 rubles.
Prizes
Are established in an employment contract or local regulatory documents... Make up a certain percentage of the salary.
The formula for the calculation is as follows:
PRIZES = N x SALARY
N is the percentage of bonus accruals.
Let's continue with the previous example.
Suppose that A.I. Vorobyov is entitled to bonuses in the amount of 17% of the salary.
Then the additional reward will be:
PRIZES = 0.17 x 25,000 = 4250 rubles.
Unused vacation
By law, upon dismissal of an employee, the company must reimburse all days of unused rest.
VACATION = Dotd. x ЗПср.d.,
- D dep. - the number of days of rest prescribed;
- Salary wed.d. - average salary employee per day.
For a fully worked out billing period, the following formula is used:
ZP avg.d. = (D year.) / 12: 29.4.
In the opposite situation - ZP avg. = (Dg.) / (29.4 x Mn + Mn),
- D year. - employee's earnings over the past 12 months;
- Mp. - the number of months fully worked by the employee;
- Mn. - the number of days in an incompletely worked month;
- 29.4 is the average number of days in a month, set 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 proportion 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 off to a full month if you return to work for more than 15 days.
In our example, A.I. Vorobiev has 25 days of unused vacation left.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, the accounting department makes the following calculations:
- Salary average = (324,000) / 12: 29.4 = 918.4 rubles.
- VACATION = 25 x 918.4 = 22 959, 2 rubles.
On the day of dismissal, the firm "Zvezda" must pay A.I. Vorobiev compensation for unused rest days in the amount of 22,959.2 rubles.
Severance pay
Issued to an employee in case of reduction or liquidation of an enterprise.
It is equal to one monthly salary and is provided for the entire period of employment, but not longer than 2 months.
Example:
The company "Bely Wolf" LLC plans to stop its activities from 03/01/2016, in connection with which, draws up the dismissal of employees. E.I. Kostenko, who works as an economist, receives 27,500 rubles.
In addition to the 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" undertakes to pay E.I. Kostenko 55,000 rubles. for the period of employment.
If, upon dismissal of an employee, the amount compensation payments exceeds three average earnings (for employees Far north- six), established in the region, income tax is withheld from the difference.
For this, all payments are summed up, with the exception of compensation for unused vacation and personal income tax is calculated from the result obtained.
Example:
Antey LLC draws up the termination of the contract with the head of the sales department G.I. Mityaev. The accounting department accrued monetary compensation in the amount of 57,700 rubles. The average monthly salary of an employee is 15,000 rubles. Determine income tax.
Let's calculate the amount subject to tax:
57,700- (15,000 x 3) = 12,700 rubles.
Determine personal income tax: 12,700 x 13% = 1,651 rubles.
The accounting department of 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 must contain:
- the date of the employee's employment;
- number and date of filling out the note-calculation;
- personal data of the employee (full name, personnel number, position, name of the unit in which he is listed);
- information regarding dismissal (date of termination of the contract, basis, number and date of the order);
- days of unused rest.
At the end of the document, the signature of the HR specialist and the seal of the company are affixed.
The back side is filled in by the accountant.
It reflects the information necessary to calculate the compensation due to the employee: year of the billing period, income, number of calendar days, average wages per day, used / unused vacation days and much more.
Under the table, enter in numbers and in words the sum of all due payments, the accountant who issued the document must put his signature.
Filling example:
An example of filling out the T-61 form (page 1)
An example of filling out the T-61 form (page 2)
The employer's order of dismissal is drawn up according to the unified form T-8 or T-8a:
It must indicate the basis for termination of the contract with reference to an article of legislation.
Also attached are documents confirming the reason for the dismissal (if any). The employee must be familiarized with the order against signature. If this is not possible, an appropriate note is made.
An example of filling out an order:
An example of filling out a form T-8
(TC) in 2019 is carried out according to the following rules:
- The first two columns contain the serial number and the date of the changes in the format 01.01.2016.
- The third indicates the reason for the 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 the following scheme: article, part, paragraph.
- In the fourth column, the requisites of the order are put down. In this case, abbreviations are unacceptable.
There was no unequivocal opinion about the wording of the record when the cooperation was interrupted - different options are allowed: “dismissed”, “employment contract terminated”, “employment contract terminated”.
An example of filling out the shopping mall:
Sample employment record
In order to maintain a normal standard of living, provide for themselves and their families with everything they need, people work. Citizens of working age spend a significant part of their time on labor activity. And naturally, they need rest from their daily routine, stress and tension. In order for people not to lose their ability to work and lead a decent life, the state provides for the right of workers to leave every year worked, which is paid by the employer. For workers of 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 of changing jobs, dismissal, layoffs and other troubles of a similar nature arises. What to do if you quit and did not have time to rest during the time worked? This article covers the issue of what compensation is for unaccompanied vacation, how to count unused vacation days upon dismissal, what you should pay attention to when processing documents, and other issues on the topic.
What is vacation compensation?
For every working citizen, the state has established the time of paid leave, which retains wage and position. Every year, the employee has the right to rest for 28 days. Some professions involve longer rest periods (45 and 56 days), and in some cases even additional vacations. The vacation can be taken at once, that is, all four weeks at once, or you can split it into parts (one of the vacation periods should not be less than 2 weeks). If the leave for the hours worked has not been used, the employer is obliged to reimburse 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 "off-season" vacation come from?
An employee has the right to go on vacation for a full two weeks after having worked for 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 is unable to use his or her rest days for some reason, for example, his absence from the workplace can lead to downtime in the organization. In this case, "hanging" rest days should be carried over to the remainder of the current year or to the next. Also, off-season days can occur under the following circumstances:
- illness of an employee, confirmed by a sick leave, while on vacation;
- fulfillment of certain government duties involving time off;
- recall from vacation with the consent of the employee;
- other cases provided for by labor legislation.
At the time, the employee must be notified in time of the date of his retirement. If the date was announced too late, the employee has the right to demand that it be postponed.
It should be noted that the labor legislation of Russia prohibits the failure to provide leave for more than two years. However, in production, this is often forgotten, as a result of which non-cultivated days accumulate. The calculation of the number of days of unused leave upon dismissal must necessarily include all "forgotten" days for the entire period of the employee's work.
Cases in which compensation is due. The timing of its payment
An employee who continues to work in this organization may receive vacation compensation in cash only if the vacation due to him exceeds 28 days. If the vacation is of a standard size, it cannot be reimbursed. Also, you cannot replace these days for pregnant women, workers who have not reached the age of majority, and workers in unfavorable conditions. Upon dismissal, compensation for unused vacation is always paid.
Many employers incorrectly state that the vacations of the previous years will expire. However, this is a delusion associated with an incorrect interpretation of the relatively recent law that it is impossible to work for more than two years without a vacation, supposedly the days of rest burn out. In fact, nothing burns out and the employer is fully obliged to calculate compensation for unused leave upon dismissal. For this payment, the reason why the employee leaves the organization is completely unimportant: of his own free will, for absenteeism, due to transfer to another unit or by agreement of the parties.
As for the timing of payment, the days of compensation for unused leave upon dismissal are paid on the same day when the order was issued and the entry necessary in a particular case was made in the main document confirming work experience - work book employee. An exception is the case when the employee did not appear at the service on the day of the order. Then the days of compensation for unused leave upon dismissal are paid on the day following the employee's appeal to the organization.
Documenting
To calculate compensation for unused leave upon dismissal, the accounting department needs a foundation. It is the order of the personnel department on the termination of the employee's work in this organization. It is issued on the basis of an order of the director, if an employee is dismissed under the article, when the staff is laid off or when the organization is closed, or the worker's statement of dismissal is on his own initiative.
The calculation of the number of days of unused leave upon dismissal is made on the basis of the details specified in the order of the personnel department:
- the number of days of the next unused vacation;
- vacation days used, unnecessary time off on account of vacation, as well as days for which compensation is subject to withholding.
How to count unused vacation days upon dismissal: 1st method
Due to the fact that the Labor Code does not specify the exact rules for determining the length of the due leave, the employer can choose one of two methods of calculation. The first method is set out in the rules for regular and additional vacations. This document was proposed and approved by the People's Commissariat of Labor back 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 rest days is entitled to compensation for the next full vacation - four weeks. If an employee has worked at this workplace for less than eleven months, compensation is paid based on the period worked. How to count unused vacation days upon dismissal under this rule? It is necessary to substitute the corresponding indicators in the formula Ku = (Mo * Ko) / 12, where:
- Ku - the required vacation days;
- Mo - months worked by an employee in a given organization;
- Ko - full vacation in days, relying on a year of work.
It should be noted that in jurisprudence this formula is also used.
2nd way
How to count unused vacation days upon dismissal? The second method used today at enterprises for calculating leave was proposed by a letter and explanations to it from Rostrud dated October 31, 2008. This method consists in performing the following arithmetic operations:
- the number of vacation days relying on a year is divided by 12;
- the resulting value is multiplied by the number of months worked.
That is, if the duration of rest from work is 28 days, each separate month worked gives the right to 2.33 days of vacation. For a longer duration, this figure will be different.
When doing calculations using 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 in the direction of the employee.
Vacation experience: how to determine it?
The 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 vacation days, it is necessary to determine the months worked. According to the rules of regular and additional vacations, days of an incomplete month that are more than 15 days are rounded up to a whole month. If less than fifteen days have been worked in an incomplete month, they are not taken into account in the calculations.
To facilitate all calculations, you can use a specialized calculator of unused vacation days upon dismissal or 1C accounting software.
Calculation of monetary compensation
The calculation of unused vacation days upon dismissal also implies the calculation of the amount of the average wage for the year, as well as the average daily earnings of the employee. The formula by which these indicators are calculated looks like this:
Average daily earnings = annual wages / 12 / 29.3.
In this equation, 12 corresponds to months in a year, and 29.3 is the arithmetic mean of calendar days in a month.
What is not taken into account in the calculation of compensation?
When calculating the average daily earnings of an employee, far from all payments are taken into account. In the calculations of the amount of payment for the calculated number of days of unused leave upon dismissal, the following employee income does not appear:
- work with the preservation of average earnings during long business trips and in other production situations;
- payment for sick leave certificates, sick leave in cases of illness, pregnancy and childbirth;
- lack of work for reasons not related to the desire and capabilities of the employee himself.
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 5.5 months or more is entitled to receive compensation for a full vacation. In judicial practice, there are different decisions on such cases, since a specific decision is not enshrined in the Labor Code. However, in many cases, such compensation is awarded to persons laid off due to the liquidation of the organization or the reduction of staff.
If the employee did not have a salary
In some situations, at the time of the employee's dismissal, it turns out that the Last year the employee had no earnings. This happens during long business trips, after being on parental leave, lack of employment due to the low productivity of the organization and in other situations beyond the control of the employee. In this case, the calculator of days of unused leave upon dismissal issues a recommendation for calculating compensation from the account of salary and all charges established at the enterprise.
It should be noted that 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 areas of life and work of physical and legal entities controlled by the state. And taxes are an integral part of this mechanism. And therefore, one should not forget about the taxation of compensation for unused vacation upon dismissal. This item of income of a citizen is not included in the tax-free base, and therefore must be paid from it personal income tax amount in the amount of 13% of the compensation. Additionally, contributions are levied to the FSS, MHIF, TFOMS and the Pension Fund.
Calculators and 1C
For the convenience of accountants, a lot of different calculators now exist and are functioning quite correctly, as well as accounting software 1C. Unused leave upon dismissal will help to calculate "1C: Salary and personnel". If we take as an example newest version 8.3, according to the data available in the database, she herself will pick up all the necessary indicators, calculate the amount of compensation and give the result. The accountant will only have to post the document. In order for the resulting result to be accurate and valid, the database must be maintained in accordance with all the rules. accounting and personnel records management, fill out the accounting sheets in a timely manner and tax deductions, as well as other indicators required to fill out various forms and reports.
The Labor Code legalizes the employer's obligation to issue all payments due to the quitting employee, even if he quits for violation of labor discipline. Such payments include due wages, benefits and compensation provided (in various cases). Let's 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 obligatory payment of compensation for the remaining leave to retiring employees of any company. It is not paid to persons cooperating on the basis of GPC contracts, since they are not subject to labor legislation (Article 11 of the Labor Code of the Russian Federation), as well as in cases where on the day of dismissal the next vacation is used, or the employee has worked at the enterprise for less than 15 days.
Calculation of compensation upon dismissal in 2018
For calculations, you need 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 the standard length of vacation per year, as defined in the Labor Code of the Russian Federation - 28 days, i.e. there are 2.33 vacation days per month (28/12). The billing period is the working (not calendar) year, i.e. 12 months preceding the dismissal.
If at the time of dismissal the employee has worked for more than 11 months, then he is paid compensation for 28 days, as for a full year (Rostrud letter No. 1519-6-1 of 12/18/2012). If the worked period is less than 11 months, the number of vacation days is calculated in proportion to the hours worked.
When calculating, the rounding rules apply, taking into account only full months, that is, 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.