Unused vacation: how to provide and register vacations for past periods

05.07.2019

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4 min.

Annual leave is a time period established by the Labor Code during which an employee is removed from his official duties without loss of position and salary. At the request of the employee, this period can be postponed, but only by prior agreement with the employer. How long a subordinate retains his unused vacation, and whether he is entitled to financial compensation, we will find out in the article below.

Labor Code Norms

In pursuance of the norms of the law, namely Article 123 of the Labor Code of the Russian Federation, each institution draws up a vacation schedule until December 15 based on the establishment of planned vacation periods for the next year.
At the same time, taking into account that the agreed document is a local act approved by both the manager and the chairman of the trade union committee, the schedule is subject to mandatory compliance by both parties to the legal relationship, which in this case are the employee and the enterprise.

Also, taking into account that it is not realistic to foresee all possible problems, both production-related and personal, a year in advance, the law gives the right to make changes to the schedule with the transfer of rest time to another time. After all, an employee cannot know in advance that he may need sanatorium treatment due to deteriorating health, and the manager cannot predict the same industrial accident or other circumstances.

That is why, for such situations, the law provides for the possibility of postponing a previously planned rest period to another date, especially if the worker’s absence from the workplace may adversely affect the production process.

At the same time, in pursuance of the norms of Article 124 of the Labor Code of the Russian Federation, the main vacation can be moved for a reason, but only if several conditions are met , in particular:

• availability of the worker’s consent;
• compelling reasons for changing the period of use of legal rest;
• provision of unused vacation at another time, namely until the end of the current year or no later than the next.

But next year, in accordance with Article 114 of the Labor Code of the Russian Federation, the worker will be entitled to another vacation, which must also be implemented in accordance with the period specified in the schedule, which, in fact, leads to the fact that the vacation for the previous year remains out schedule, while annual vacation is currently being used, thus accumulating days of unpaid vacation .

An example of calculating vacation time

How is the number of vacation days calculated upon dismissal? In order to understand how to make calculations correctly, you need to give a clear example.

Employee P. got a job in December 2021, in December 2019 he decided to quit after working for exactly 1 calendar year. Throughout this year, he received a monthly salary of 35 thousand rubles. In addition, in November he received a bonus of 6 thousand rubles. He didn't go on vacation. Upon dismissal, he is entitled to compensation for a full 28 days of legal rest.

The accountant calculates the average earnings:

1. Annual earnings – (35,000 * 12) + 6,000 = 426,000 rubles.
2. Average earnings for 1 working day – (426,000 / 12) / 29.3 = 1,211.6 rubles.
3. Vacation compensation – 1,211.6 * 28 = 33,925 rubles.

Upon dismissal, he will receive compensation for previously unused vacation in the amount of 33,925 rubles, plus wages for a fully worked calendar month.

How much can “accumulate”

Based on Article 124 of the Labor Code of the Russian Federation, it is prohibited not to provide rest for two years in a row, which, in principle, is done, given that employees, as a rule, use part of the rest throughout the year, while the remaining days are postponed until later.

At the same time, next year a similar situation arises, which ultimately leads to a fairly large number of unrealized days of rest for several years in a row.

And since the employer cannot provide all the days of legal vacation for two years, given that the worker is expected to be absent for quite a long time, they prefer not to remember about unused vacations, until the termination of the employment relationship. At the same time, if an employee works for a sufficiently long time in a company that, for operational reasons, practices the division and transfer of vacations, by the time the employee is dismissed, a fairly significant number of days of unrealized vacation have accumulated, which can only be compensated in two ways, monetary compensation or the provision of vacation.

It should be noted that this situation arises because the law does not establish a limit on the duration of unrealized vacations , because it is assumed that employees rest on time based on the priority schedule or use the unrealized part in the next two years.

Options for “getting rid of” unused rest periods

In fact, to realize accumulated rest unused within the prescribed period in only two ways, namely:

• in monetary terms, by receiving compensation;
• providing part of the unused vacation by adding it to the main vacation over subsequent years.

At the same time, regardless of which method of repaying unrealized rest days is chosen, it is worth taking into account some legislative nuances. So, in particular, in accordance with Article 126 of the Labor Code of the Russian Federation, replacement of vacation in full with monetary compensation for the current year is not allowed. But parts of the vacation remaining for previous years can be repaid in this way, but provided that the company has sufficient funds and the management of the institution agrees to such an equivalent vacation.

You should also take into account the fact that only those vacations that are basic and only in excess of 28 days can be replaced in monetary terms At the same time, additional leave provided for the restoration of health cannot be replaced in the form of material compensation, especially when it comes to periods of rest provided in connection with employment in dangerous conditions or for work in the northern regions.

How to calculate vacation for previous years example

At first glance, it seems that the vacation belongs to last year. And if so, then it should be financed from the budget of the corresponding year. But this is not entirely correct. The budget period is one calendar year.

Attention

This means that all actual budget expenditures are carried out only within this period, regardless of what period they relate to. Conclusion: vacation pay when providing vacation for previous years is paid from the wage fund of the current budget year. When developing an estimate for the current year, you need to include amounts for vacation not only for the current year, but also for previous years.

Data for determining the amount for these purposes can be taken from the vacation schedule (it also plans the use of all previously unused vacations).

The procedure for providing periods for previous years

In fact, vacation not taken at the time is no different from the main vacation, which is provided annually, therefore, the procedure for registering the period not taken off will be similar, with some exceptions.

In particular, in accordance with Article 123 of the Labor Code of the Russian Federation, when granting annual leave, notification is required two weeks before the vacation, but if the vacation is not provided according to schedule and at the request of the employee, notification is not required .

In such a situation, the worker submits an application for consideration by management, which actually reflects a request to use the unrealized part of the vacation for previous years in the form of rest from a certain date or material compensation. Moreover, taking into account that unused parts are not included in the schedule, the employer has the right to refuse to provide rest at exactly the time required by employees, but again with the condition of its use at a later date, for example, after submitting the quarterly report.

If the manager does not object to the implementation of the rest of the leave for previous years, a resolution is imposed on the application, on the basis of which an order is issued to provide legal leave in full or only part of it, with subsequent implementation in another period.

Moreover, if the employee wishes to use the unrealized parts of the vacation not in the form of rest, but in monetary terms , an application is also submitted, and on its basis, again, an order is issued to pay compensation, but only if the institution has sufficient funds.

Compensation calculation

In accordance with Article 114 of the Labor Code of the Russian Federation, for the period of taking annual rest, the employee retains not only his position, but also his average earnings , the calculation procedure for which is carried out in accordance with the norms of Article 139 of the Labor Code of the Russian Federation . So, in particular, all accrued amounts for the last 12 months are taken into account, including salaries, sick leave and bonuses, not to mention incentive payments.

The agreed upon accruals are summed up and divided by 12, thus calculating the average monthly earnings . Then, from the received amount, daily earnings by dividing the average monthly wage by a factor of 29.3, which, in fact, is the average indicator of the number of days in a month.

Upon completion of the calculations, the resulting amount of daily earnings is multiplied by the number of days of vacation provided and transferred to the employee as vacation pay.

If the worker does not plan to use the accumulated vacation days in kind, that is, through rest and wants to receive the agreed vacation in the form of monetary compensation, vacation pay is calculated in a similar way.

Examples of calculating unused vacation

#1. If the employee was on leave without pay

According to the Labor Code of the Russian Federation, only 14 days of vacation without pay are included in the length of service. Ivanov rested for 20 days without pay, which means 6 days will need to be excluded from his length of service. There is no need to exclude the time of the main vacation from the length of service.

1. Calculation of vacation experience

Vacation experience must be counted from 08/10/2011 to 04/22/2013.

From 08/10/2011 to 08/09/2012, 12 full months were worked.

From 08/10/2012 to 04/22/2013, 8 months and 12 days were worked.

We exclude 6 days of vacation without pay.

Total experience = 12 months. + 8 months 12 days - 6 days = 20 months. 6 days.

We do not take into account 6 days, since less than half of the month was worked. This means that the final vacation period is 20 months.

2. Formula for calculating days of unused vacation

Now we need to calculate how many vacation days Ivanov has left after 20 months of service.

Unused vacation days = 28 / 12 * 20 - 28 = 18.67 days.

#2. If the employee was on maternity leave

1. Calculation of vacation experience

The length of service will be calculated from 03/01/2010 to 04/21/2013.

Parental leave should be excluded from the length of service giving the right to leave.

In total, in the period from 03/01/2010 to 04/21/2013 - 37 months and 21 days.

We exclude the period from 10/10/2010 to 06/20/2012, that is, 19 months and 10 days.

Total vacation period = 18 months and 11 days. We do not take into account 11 days, we get 18 full months of experience.

2. Unused vacation days. Calculation formula

28 / 12 * 18 = 42 days of vacation are due to Petrova.

#3. If an employee quits without working for 11 months

Vacation period: from 08/01/2012 to 03/31/2013 is a full 8 months, plus 7 days in July and 22 days in April, a total of 8 months 29 days, rounded up to 9 full months. Sick leave days do not need to be excluded from the length of service.

Vacation days = 28 / 12 * 9 = 21 days.

#4. Calculation of unused vacation days upon dismissal

In this case, at the end of the vacation, it is necessary to make a settlement with the employee, including paying compensation for unused vacation. Here you need to remember that the period when the employee was on his last vacation before dismissal must also be included in the vacation period, since the main vacation time is included in the length of service giving the right to paid vacation.

The article discusses the main points regarding the vacation period and the calculation of days of unused vacation. If you still have any questions regarding this topic, you can ask them below.

What to do before maternity leave

Based on Article 260 of the Labor Code of the Russian Federation, a pregnant woman on the eve of childbirth, as an additional support measure, is given the right to use the main leave outside the schedule and duration of employment. At the same time, the employee can take advantage of the agreed type of rest of her choice both before going on maternity leave and after, immediately after the end of sick leave or maternity leave.

If a pregnant worker does not have enough experience to take full advantage of her vacation, she is given leave in advance. If a woman’s vacation has not been used, moreover, additional days of rest have accumulated over the past years, the period of release from work is still provided only in the amount of annual leave, given that the agreed norm is enshrined in law and the employer does not have the right to refuse.

At the same time, the issue of providing additional days of rest that were not used at the time established by the schedule is resolved in agreement with the company’s management, due to the fact that the obligation to implement them before or after the maternity leave is not established by law. That is, in essence, the issue of using unpaid leave in relation to a pregnant woman is resolved in a working manner and taking into account production processes .

Upon dismissal

In accordance with Article 127 of the Labor Code of the Russian Federation, upon termination of labor relations, the company is obliged to pay the employee compensation for all days of unused vacation, which was not realized at the time of dismissal.

That is, in essence, regardless of whether annual leave was used at the time established by the schedule or not, and regardless of how many days were accumulated, the employer is obliged to pay compensation for all days in the amount of the average wage, calculated taking into account the standards enshrined in Article 139 of the Labor Code of the Russian Federation.

Calculation of vacation experience

To correctly determine the number of days of unused vacation, you need to know the procedure for calculating length of service. First of all, you need to calculate the length of service you need to have to get a certain number of days. It is not the calendar year that is taken into account, but the working year. The starting point of the report is the date a specific person was hired.

For example, a person got a job on January 19, 2021. His working year will end on January 18, 2021. It is this period that is taken into account when calculating the days of annual legal rest. It is not tied to the calendar year.