Compensation for unused vacation without dismissal

Legislative regulation

The Labor Code of the Russian Federation clearly states all the points that employers are required to regulate when calculating the period of annual rest of a subordinate (Article 423 of the Labor Code of the Russian Federation), and financial payments in the event of its balance (Articles 126 and 127 of the Labor Code of the Russian Federation).
Cash compensation for annual paid leave is taxed, so this aspect of the issue is coordinated by the Tax Code.

Article 423 of the Labor Code of the Russian Federation “Application of laws and other regulatory legal acts”

Article 126 of the Labor Code of the Russian Federation “Replacement of annual paid leave with monetary compensation”

Article 127 of the Labor Code of the Russian Federation “Exercising the right to leave upon dismissal of an employee”

Right to compensation

Each year, an employee can take a certain number of days to recuperate.
The citizen at the enterprise retains his workplace and his position. The manager, taking into account the average salary for the last year of the employee, is obliged to pay him for this period. A worker can take advantage of his opportunity to rest for the first time after six months of continuous work. And after eleven - get paid leave. It is issued to employees taking into account the established schedule.

The standard vacation period lasts 28 calendar days. There is a category of professions where a larger amount is allocated to it. In addition, additional rest time is provided for certain merits. A citizen can leave immediately for the entire legal period or take part of it, but not less than two weeks.

The Labor Code states that it is permissible to replace the vacation period with monetary compensation. This applies to the moment when an employee leaves the company.

At the request of the citizen, after drawing up an appropriate application before leaving, he can be given rest. The last working day coincides with the final vacation pay.

Interesting! A citizen leaving the company will not suffer financially, since there is only one system for calculating vacation pay and compensating vacation days upon dismissal.

Calculation of compensation amount

In order to determine the payment amount, the employee's average salary is used. The rules for its calculation are as follows:

Wages for the previous full 12 months preceding the payment are considered. It needs to be summed up. The resulting value is considered as the employee’s income for the previous year.
You need to get the average salary for one day. For this purpose, the average number of days in one month established by law is used. It is equal to 29.3 days. To obtain the desired value, the total income received is divided by the number of days in twelve months. The last value is determined by multiplying 29.3 by 12. As a result of the division, the average daily salary will be determined.
Now you need to multiply the previously obtained value by the number of days for which compensation is calculated.
In cases where an employee has not worked for the company for a year, the actual time of his work is used for calculation. It may not necessarily include an integer number of months. In such cases, the following rule applies.
The number of calendar days worked since the beginning of the month is divided by its total duration. The resulting value is multiplied by the average number of days in a month (29.3). This value is then multiplied by the average daily payment.

The beginning and end months of the period of work at the enterprise may be incomplete. The values calculated in this way are added to the duration of full months. If, as a result of the calculation, the number of days turns out to be fractional, then it should be rounded up in favor of the employee.

A situation is possible when the employee did not work either in the last or in the previous 12 months (for example, he was raising a small child). In such a situation, the tariff established for the person’s position is considered as income.

To calculate, it is necessary to establish the total income related to wages. It includes not only wages, but also bonuses that are paid for labor results. In this case, monthly or quarterly payments are included in cases where they were accrued in the previous period.

Annual payments are taken into account even in cases where their accrual and payment fall within the period under review. In this case, the amount is determined proportionally. First, divide the number of working days worked that were taken into account in the calculation and the total for this year. This coefficient is then multiplied by the amount that must be paid to the employee.

Where does it come from?

For various reasons, a worker may not go on vacation. Then these days are postponed or the rest is extended if the employee:

carried out assignments during the vacation period;
had a disease and issued a sick leave certificate at a medical institution.

Legislative acts indicate a number of other possible cases.

A new date is set and the vacation is extended at the initiative of the organization’s management, but taking into account the employee’s opinion.

Important! When transferring vacation days, they must be used no later than next year.

If a production need arises, a person may be recalled from vacation with his consent. He can take it for a walk later, or he can add these days to the next rest period.

Deadline for payment of compensation for unused vacation

The company is obliged to make final settlements with the resigning employee on his final working day (Article 140 of the Labor Code of the Russian Federation). He is provided with:

required salary;
bonus part (if exists);
monetary compensation for vacation.

Other finances may also be given if they are provided for in a collective or employment agreement.

Article 140 of the Labor Code of the Russian Federation “Terms of calculation upon dismissal”

Determination of the due period

Legislative acts do not specify specific rules for calculating days of earned rest.
However, in Art. 423 of the Labor Code clearly states that monetary compensation for annual leave should be carried out in proportion to them. When calculating, you need to take into account the number of fully worked months in the company. For each, starting from the first, you are entitled to 2.33 days of rest. Accordingly, for six months of work the employee is entitled to 13.98 days, and for eleven - 28.

Additional days are granted to employees of the following categories:

those employed in harmful and difficult conditions - 7 days (Article 117 of the Labor Code of the Russian Federation);
medical workers;
with irregular working hours - 3 days (Article 119 of the Labor Code of the Russian Federation);
people with disabilities;
civil servants;
in the Far North and equivalent areas - 24 and 16 days;
teachers;
scientific staff.

Note! Holidays during vacation are not included in it and are not paid.

Article 117 of the Labor Code of the Russian Federation “Annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions”

Article 119 of the Labor Code of the Russian Federation “Annual additional paid leave for employees with irregular working hours”

Under what conditions will holiday compensation be paid?

Any employee is entitled to annual paid leave (Article 114 of the Labor Code of the Russian Federation). The duration of the main vacation is 28 calendar days. There is also additional leave that is provided:

in the conditions of the Far North and regions equivalent to them;
in harmful and dangerous working conditions;
in special conditions, with irregular working hours, etc.

Both types of work holidays are required to be paid. Vacation pay is calculated based on average earnings for the calendar year, taking into account all labor payments. Read about how vacation pay is calculated in 2021 on our website https://otdelkadrov.online/6122-pravila-poryadok-nachisleniya-otpusknyh-v-year-godu-primer-rascheta

If there are doubts about whether it is possible to receive compensation for unused vacation, then by turning to the Labor Code, you can understand that the answer is clearly affirmative.

The equivalent for untaken rest may be assigned if:

the employee quits;
the rest he is entitled to exceeds 28 calendar days (Article 126 of the Labor Code of the Russian Federation).

Upon resigning, an employee has the right to receive benefits for all days of earned rest. The amount of compensation is calculated based on the number of vacation days and average earnings for the last year.

The second case in which compensation is possible is a vacation of more than 28 days. Then, for all additional days or part of them, the cash equivalent is charged. For example, if you are entitled to 34 days of vacation, then you need to use 28 of them for rest, and receive compensation for the remaining 6 days.

However, the law does not oblige the employer to strictly follow this rule. The employer has the right not to pay additional vacation days, but to demand their use for rest.

Please note! The rule does not apply to pregnant women, workers under 18 years of age, or workers employed in hazardous and hazardous industries. They must use the additional leave for its intended purpose.

When are these deductions possible?

After an employee writes an application for termination of employment, he is required to calculate and pay compensation for vacation upon dismissal on the basis of Art.
126, 127 Labor Code of the Russian Federation. However, the legislation provides for a category of persons to whom it will not be issued. These employees include:

citizens under 18 years of age;
women expecting a child;
people engaged in hard and dangerous work.

All other workers have the right to receive financial payments.

Basic parameters for calculating vacation pay upon dismissal

Before you begin to determine the amount of compensation for unpaid vacation, you need to:

1. Determine how many non-vacation days the employee is entitled to at the time of dismissal. According to Art. 115 of the Labor Code of the Russian Federation, the annual duration of vacation is at least 28 calendar days. In addition, it is necessary to take into account additional days of paid rest, if such are provided by the company.

2. Calculate the average daily wage of an employee for the reporting period.

IMPORTANT.

The vacation period does not include: - time the employee is absent from work without good reason; — parental leave for up to three years; - vacation at your own expense, the total duration of which is more than 14 calendar days.

How to calculate compensation if an employee has worked the entire pay period

Example:

Manager Ivanov began working for the company on March 1, and on December 19 of the same year he ceased his work. During the period of his work, the manager did not take rest days and earned 300,000 rubles. The company does not provide additional vacation, only the standard 28 days a year.

1. We calculate the number of vacation days for compensation in proportion to the time worked. The following formula is used for this:

ND = (BH/12) x MR ND - unused vacation days; BH – number of vacation days per working year (minimum 28); MR – the number of months that the employee worked. This indicator has its own definition rules:

- 15 days or more worked in a month - rounded up; - less than 15 days - not taken into account.

If the employee took vacation during the calculated period, then the number of these days must be subtracted.

If in the last working month the employee worked more than 15 days, the month is rounded up to the nearest whole number.

In our example, manager Ivanov worked from March 1 to December 19, that is, 10 months.

(28/12) x 10 = 23.33 - We count the days of rest that need to be compensated with money

REFERENCE.

A non-integer number of days can be rounded up for ease of calculation. It is prohibited to round down, otherwise it may be regarded as a violation of employee rights.

2. We calculate the average daily earnings. To do this you need:

— Calculate all payments for the reporting period; — Determine the number of days that were actually worked in the same period.

If the employee worked the entire period, did not go on business trips, was not sick, did not rest, then the average daily earnings are calculated using the formula:

SDZ = ZP/OP/29.3 SDZ – average daily earnings; Salary – salary that was accrued to the employee for the reporting period; OP – period worked without vacation; 29.3 is the average monthly number of calendar days.

Calculation: 300,000/10/29.3 = 1023.89 – this is the average daily earnings.

3. We calculate the amount of compensation for vacation, which is made by multiplying the number of vacation days due by the average daily earnings.

RMS = ND x SDZ RMS – amount of vacation compensation; ND - unused days; SDZ – average daily earnings;

Calculation of compensation for manager Ivanov: 23.33 x 1023.89 = 23,887.35 rubles. This is exactly the amount that employee Ivanov will receive as compensation for unpaid vacation upon dismissal.

Nuances of calculating compensation if an employee has not worked the entire pay period. If the employee has not worked the pay period fully, for example, was on sick leave or on vacation, then non-working days are deducted from the calculation. Also, amounts that were accrued at that time are deducted from the calculations.

Then, in each of the months that were not fully worked out, the number of calendar days taken into account is determined using the formula:

UD = 29.3 / OD x RD UD – days of the month taken into account that were not fully worked; OD – total number of days in a month; RD – number of days worked in a month.

To determine the average daily earnings in the case when one or more of the last 12 calendar months have not been fully worked, it is calculated using the formula:

SDZ = salary / PM x 29.3 + NM1 + NM2 + NMn SDZ – average daily earnings; ZP – salary accrued for the reporting period; PM – number of months worked in full; NM1, NM2, NMn - the number of days in each month that were not fully worked.

How to calculate compensation if an employee worked for 1 month

In this case, the type and duration of the contract is important. If it was concluded for an indefinite period, and the employee decided to quit after 1 month, then the calculation will be made according to the rules established by Rostrud:

— 2.33 days of compensation per month; – 2.58 days – for minors.

To determine compensation, the formula is used:

ZP/RDx2.33 ZP – salary that was accrued to the employee for the month; RD – number of days worked;

Example: Engineer Petrov earned 40,000 rubles in a month and decided to quit. Moreover, he worked a full 20 days.

Calculation of compensation for vacation: (40,000/20) x 2.33 = 4,660 rubles.

ATTENTION.

If an employee works under a fixed-term employment contract, which is concluded for a period of up to 2 months, then according to Art. 291 of the Labor Code of the Russian Federation, 2 working days are compensated for each month of work.

Compensation calculation

It is necessary to determine the amount of cash payments for the entire last year, and then calculate for one day. Then multiply by the number of vacation days due.

How are cash payments calculated without dismissal?

The algorithm for determining compensation for unused vacation for employees who continue to work at the enterprise is no different from that for the termination of an employment agreement.
The law sets some restrictions. In Art. 126 of the Labor Code of the Russian Federation clearly states that an employee has the right, upon written request, to ask for monetary compensation for unpaid vacation, but only for that part that exceeds 28 days.

Leave compensation upon dismissal

In order for the accounting department to begin the process of determining finances in this case, the employee must receive written notice of termination of cooperation with this organization.
The main principles of this procedure are:

settlement is made immediately before payment;
Attention is drawn to the period worked.

Interesting! The number of working months is calculated. If more than two weeks are worked, they are rounded up to a full month.

Calculation of allotted calendar days of vacation

For such mathematical calculations, it is necessary to know the number of complete months actually worked. They are multiplied by 2.33 (this is the number of vacation days allotted per year divided by 12). If the result is a fractional number, then, according to the letter from the Ministry of Health and Social Development of the Russian Federation, it should be rounded in favor of the worker. So, if the result is 25.23, then round up to 26.

Important! Compensation for unused vacation in 2021 is 2.33 days per month worked.

If working days are taken into account

There are situations when you need to determine the number of vacation periods due, taking into account not calendar, but working days. The number of vacation days from this calculation is 24 days. They are divided by 12. The resulting number (2) should be multiplied by the number of months worked. This calculation principle applies in the following cases:

for seasonal workers;
when drawing up an employment contract for a period of up to 60 days.

Basic calculation rules

It is no secret that the amount of compensation directly depends on the vacation period unused for 12 consecutive working months, which can be all 28 days or some part of them.
But what if an employee has worked without rest for several years in a row, because then it turns out that he can claim compensation not for 28 days, but for a much longer period. The Labor Code, amendments to the current laws of which describe in detail all controversial situations without exception, will help determine how many years compensation for unused vacation can be paid. At the same time, not only the resigning employee, but also any other employee who did not take off the days allotted to him can claim a monetary payment, however, we are talking about partial compensation regulated by Article 126 of the Labor Code of the Russian Federation “Replacing annual paid leave with monetary compensation.”

Claimants for compensation

The amount of monetary compensation for unpaid vacation is proportional to its duration, so there are often situations when an employee is asked to go on vacation immediately before dismissal, although he has the right to refuse, demanding full or partial (relevant for two-week vacation before settlement) compensation in cash equivalent. Thus, the employer is obliged to pay the amount due to the resigning employee, regardless of the reasons for his leaving his position.

However, there is a category of persons who do not have the right to claim compensation, and the following employees are included in this list:

pregnant women;
minors;
workers working in difficult and dangerous conditions.

In these cases, employees are required to take the full vacation days allotted to them by law, and the lack of the right to monetary compensation is an additional incentive for them. At the same time, employees who have not taken paid vacation for a long period of time are often interested in the same question regarding vacation compensation upon dismissal (how many years can the money be returned, and is the company obligated to pay it at all).

Contrary to popular belief, this situation is not controversial, despite the fact that by law the employer is obliged to provide annual leave with pay at the average tariff rate to all employees without exception, and especially to pregnant women, persons under eighteen years of age, and workers in difficult conditions. That is, it is impossible to postpone a scheduled vacation to a later date, and most often such cases are caused by force majeure.

However, in practice, things may be completely different and some employees, on their own initiative or at the request of management, deliberately do not go on vacation for several years in a row. When calculating, the employer may offer such employees cash compensation for only one vacation not taken, although in fact he is obliged to pay compensation for all vacation days spent at the workplace, no matter what period of time.

Examples of calculating vacation time

If, for several years, an employee has only partially used the holidays allotted to him by law, then upon receipt of the payment, he must be paid compensation for the days he did not take off during these years. For clarity, we can give the following example:

Given: employee Ivanov took 23 days of vacation in 2014, 28 days in 2015, 20 days in 2021, 6 days in 2021 and did not go on vacation in 2021. On September 25, 2018, he submitted an application for payment, taking 14 days of vacation before his official dismissal 10/9/2018 and having actually worked 9 full months this year.
Find: the calculation period for determining compensation for vacations that were not used by the employee.
Solution: R/n=(28−23)+(28−28)+(28−20)+(28−6)+28/12*9−14=42 days.

When determining the settlement period when calculating compensation upon dismissal, it is necessary to take into account not only the main leave of 28 days, but also additional paid rest, if the employee is entitled to it under the employment contract.

Currently, there are the following categories of applicants for additional leave:

employees working in difficult or hazardous conditions;
employees engaged in some special professional activity;
workers above the norm (subject to fixing an irregular work schedule);
working in harsh climatic conditions (in the Far North or in territories with a status equivalent to this);
employees of enterprises where additional rest is provided for by internal regulations as an incentive or compensation for any merits or achievements.

There are other situations when an employee does not use additional rest or time off, but the vacation period for calculating compensation will include only those vacations that are paid by the company. Moreover, these days include not only holidays, but also sick leave, so separate compensation for them will not be provided.

Payment terms and delays

If the company, represented by the management, refuses to fulfill its obligations and the next day after the official dismissal the employee received only the estimated or insufficient amount of compensation, then he can safely file a complaint with the labor inspectorate.
If this measure does not bring the desired result, then the next instance for proceedings with the unscrupulous employer will be the court. In this case, for each subsequent day of delay, a penalty will be charged for late payment, which is calculated using a separate formula. The calculation of compensation itself is carried out immediately before its payment. If a delay was recorded, then the employer is obliged to repay the debt (reimbursement for vacation and penalties accrued during this period), taking into account the day of payment.

For refusal to repay the debt, the employer is subject to penalties in the amount of 100 to 500 thousand Russian rubles or in an amount equal to the average annual salary of the employee who did not receive benefits. In addition, management who violated the regulations may be removed from their positions and prohibited from working in management positions for the next few years. In particularly severe cases, unscrupulous employers face forced labor or a year's imprisonment.

Sometimes controversial issues arise based on the calculation of the vacation period when dismissal in the middle of the working month, because the amount of compensation directly depends on this indicator. These disputes are resolved according to the rules of simple arithmetic by rounding up or down the number of days worked per month of calculation.

And if, for example, an employee worked for two weeks, then this month will be counted as a full month, that is, compensation will be calculated taking into account this billing period. In the opposite situation (working up to 14 days in a calculation month), this period will not be taken into account at all, despite the fact that we are only talking about calculating the amount of monetary compensation for vacation, and not at all about determining the amount of severance pay, which is calculated separately.

All time off that the employee took at his own expense must also be excluded from the vacation record. The concept of vacation at your own expense falls into the same category. As an example, here is a fairly common situation:

Condition: employee Nikolaeva worked as an inspector of the second category in the period from 08/22/2016 to 10/25/2017, and upon dismissal she was entitled to compensation for unused vacation. For how many years and months will it be calculated if in 2021 Nikolaeva took 15 days of leave to care for her disabled mother at her own expense in the period from 10.10 to 25.10.2017.
Solution: Since the employee worked less than 14 days in the month of admission, it will not be included in the vacation period. In the month of dismissal, the employee worked 25−15 = 10 days, so it also cannot be counted as full. That is, in fact, she worked for 1 year 1 month or 13 months. The calculation period according to these data is 28/12*13=30 days.

The hundredths obtained in calculations are usually rounded up or down according to the laws of arithmetic. The same algorithm must be used when determining the calculation period for monetary compensation for unused vacation without subsequent dismissal.

How to get compensation

A citizen can have financial compensation only after submitting a petition in writing. The law does not provide for a specially established sample. You need to write to the head of the enterprise in free form.

Statement

When compiling it, it is advisable to indicate the following points:

personal data of the applicant;
name of the company and surname of the director;
when indicating your request, refer to articles of law;
the period of work for which leave must be taken and its type (main or additional);
At the end there is a date and signature.

Sample application for compensation for unused vacation

Advice! The document can be printed or handwritten.

Liability and penalties for violation of payment of compensation

It is necessary to pay attention to several legislative acts at once. As a result of the analysis, the following features can be identified:

If for some reason an organization has not paid the due compensation for unused vacation, the labor inspectorate may hold it accountable under administrative law. In this case, the employee will have to pay the entire due amount of the debt. The amount of the administrative fine can reach up to fifty thousand, so you should think several times before deciding to leave your, albeit former, colleague without paying for his unprovided days for legal rest.
Quite often there are situations when the direct employer has issued an appropriate order to pay funds for unused rest days, but the accountant, for some personal reason, did not make the payment. This can happen in many situations, from intentional delay to employee forgetfulness. In such a case, the employer can punish the offending accountant in the following way:
reprimand;
make a remark.
If the employer does not pay the amount due to his employee within the stipulated time frame, he falls under financial liability. This means that he will also have to provide this compensation in conjunction with additional interest established by law.

Registration of compensation

If the manager agrees to reimburse the subordinate for unpaid vacation, then he puts a resolution on the application.
This issue is agreed upon with the head of the department and the chief accountant. Further, such an employee is included in the order, which is assigned a number. It consists of two parts:

The text of the statement is repeated;
An order is given to the accounting department to release funds.

The employee confirms familiarization with this document with his signature.

Order to replace vacation with monetary compensation

StroyMet LLC

Order No. 15-OK

On replacing part of the vacation with monetary compensation

Ryazan 05/18/2020

In connection with the excess of annual paid leave, as well as on the basis of a statement received from accountant A. V. Mishina dated 05/11/2020 and in accordance with Art. 126 TK,

I ORDER:

Accountant Mishina A.V., instead of part of the next vacation that exceeded 28 days, in the amount of 5 calendar days, must pay monetary compensation.
To accrue and make compensation payments to the chief accountant Ilyina P.K.
Responsibility for the execution of the order should be assigned to the chief accountant Ilyina P.K.

General Director Ushkin Ushkin R.A.

The order has been reviewed by: Mishina Mishina A.V.

Ilyina Ilyina P.K.

In what cases can you replace vacation with money?

The right to rest, including during the period of annual paid leave, is established by the Labor Code of the Russian Federation. The duration of rest must be at least 28 days a year (Article 21, 115 of the Labor Code of the Russian Federation). The right to rest is at the same time the employee’s responsibility: he cannot receive cash equivalent instead of vacation while continuing to work.

At the same time, some categories of employees are entitled to longer or additional annual leave.

For example, disabled workers have the right to rest for a longer period - at least 30 days a year (FZ-181 dated November 24, 1995), and workers with irregular work hours working in the Far North have the right to additional leave ( Article 116 of the Labor Code of the Russian Federation).

Such additional days off may be established by local regulations of the company, provided and paid at the initiative of the administration.

The difference between the established norm of vacation days (28) and the longer vacation granted to the employee can be compensated at his request. Vacation of 28 days or part thereof is not replaced by monetary compensation, except in the case where an employee quits without having time to go on vacation for the previously worked period.

However, the law does not allow replacing additional leave with compensation in all cases.

There are situations when an employee, having not taken vacation for 2 years, expects to receive money for this entire period or part of it: for example, take 28 days off, and receive money for the remaining time that the company “owes” him. However, compensation cannot be awarded to him in this case.

The legislator allows you to “take with money” all the same additional days for each year, all at once or in parts, and a period of 28 days for each year - to rest (paragraph 2 of Article 126 of the Labor Code of the Russian Federation). Of course, this is only possible if he is entitled to these days by law. Let us analyze these situations in more detail and consider the procedure for obtaining monetary compensation for vacation.

Taxation issues

Like other incomes of citizens, this payment of compensation for unused vacation is subject to tax. However, according to Art. 217 of the Tax Code of the Russian Federation, they can be taken only in the following cases:

payment occurs on the final working day;
the employee receives money on payday and does not quit.

In other cases, personal income tax is not provided.

Attention! Financial costs for compensating an employee for vacation are taken into account in the company’s general expenses (Article 255 of the Tax Code of the Russian Federation).

The employer is obliged to transfer the tax to the country's budget no later than the day after payment of funds to the employee (Article 226 of the Tax Code of the Russian Federation).

Contributions to the Pension Fund, Social Insurance Fund and Unified Social Tax are not paid.

Article 217 of the Tax Code of the Russian Federation “Income not subject to taxation (exempt from taxation)”

Article 255 of the Tax Code of the Russian Federation “Labor expenses”

Read also: Signs of business fragmentation

Article 226 of the Tax Code of the Russian Federation “Features of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents"

Taxation and insurance premiums

Taxation of compensation for unused vacation upon dismissal is regulated by the Tax Code of the Russian Federation. Article 226 obliges the employer to transfer personal income tax no later than one working day following the date of dismissal of the employee. In any situation - upon dismissal or while continuing to work - mandatory insurance contributions to the Social Insurance Fund and the Pension Fund are deducted from the amount paid (Federal Law No. 212, clause 2, part 1, article 9).

In the accounting documents of an organization (small enterprise) that does not have a vacation pay fund, reimbursement of unused days is reflected as an expense item (Article 225 of the Tax Code of the Russian Federation), therefore it affects the payment of income tax by organizations using the “income minus expenses” tax system and does not affect on those using only income as an object of taxation.

Features of calculating compensation in some situations

For any calculation, you need to determine the number of rest days accumulated, and then unused. And then find out the amount of the refund itself.

Compensation for unused vacation

Number of unused days

Average daily earnings

Maternity leave. This issue is controlled by the Rules on Additional Leave and Art. 127 Labor Code of the Russian Federation. In this case, you need to take into account the amount of wages per day, the total number of vacation days for which compensation will be received. This category of workers is carefully controlled by the government. Therefore, it is necessary for responsible persons to be attentive;
Part-time worker. According to the Labor Code of the Russian Federation, the accrual procedure is the same as for ordinary employees;
Upon dismissal by transfer. In this case, employers are guided by Art. 127 Labor Code of the Russian Federation. The compensation mechanism for unused vacation days does not differ from the standard one;
For additional vacation. The amount of the payment is calculated in the same way as all other compensation. It is given to the employee on the day of salary payment.

How many unpaid holidays can compensation be paid for?

Practice shows that very often, when an employee is dismissed, HR officers discover “pieces” of unused vacation in previous years. In paragraph 1 of Art. 127 clearly states that upon dismissal, the employer must compensate days for ALL unused vacations, which means that the number of days not taken off in previous working years is summed up and not burned.

Example

An employee leaving in March 2021 was on vacation for 19 days in 2015 instead of the required 28, in 2014 - 23, and in 2013 - 22.

The rest period provided for by law for previous years should be 28 x 3 = 84 days; instead, the employee rested 19 + 23 + 22 = 64 days, therefore, he is entitled to an additional payment for 20 days.

Liability for non-payment of compensation

The law provides for punishment for employers who violate the terms and amounts of payments. It could be:

removal from office for a period of one year;
imprisonment up to 12 months;
forced labor for several years.

The following penalties are provided:

for legal entities - from 30,000 to 50,000 rubles;
individual entrepreneurs - 1000–5000 rubles;
for officials - from 10 to 20 thousand rubles.

After making a decision to terminate labor cooperation with his employer, a citizen, along with his work book, has the right to receive cash payments. The bulk of them may consist of compensation for unused vacation. Therefore, knowing the rules for calculating their quantity and the principle of payment, you can control your income.