Deduction for unworked vacation days upon dismissal in 1C ZUP 8.3

When do unearned vacation pay appear?

The following example will help you understand the mechanism by which unearned vacation pay appears.
Technical University graduate P. N. Ptichkin got a job at a helicopter plant on July 1, 2020, and in January 2021 he received the right to go on vacation (paragraph 2 of Article 122 of the Labor Code of the Russian Federation) and took advantage of this opportunity. The duration of his vacation was 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

Find out more about the provision of leave and its duration from the article “Annual paid leave under the Labor Code (nuances).”

During his vacation, he received a more lucrative job offer and immediately after returning from vacation, he quit the plant.

Thus, by the time of his dismissal, P.N. Ptichkin had earned only half of his legal leave: 14 days (6 months × 28 days / 12 months), and used all 28 days. There were 14 vacation days unworked at the time of dismissal (28 – 14).

Since the employee received the full amount of vacation pay before going on vacation, by the time of dismissal he had a debt to the company for the 14 days of vacation paid in advance.

IMPORTANT! The right to vacation for the first working year arises after six months of work in the organization (Article 122 of the Labor Code of the Russian Federation). Subsequent vacations are issued according to the approved schedule.

What the lack of a vacation schedule in a company can lead to, see the material “Unified Form No. T-7 - Vacation Schedule” .

How to calculate the amount of overpaid vacation pay upon dismissal

Calculation of withholding for leave upon dismissal is made using the following formula:

UDNO = (FEFD − DOS) × WHSD,

Where:

UDNO - deduction for days of unused vacation;

DFO - the number of vacation days actually taken;

DOS - the number of vacation days allotted in accordance with the vacation record;

ZSD - average daily earnings calculated at the time of payment of vacation pay.

Stages of calculating intermediate indicators:

1. To calculate the DOS indicator, you must divide by 12 the number of vacation days stipulated by law or employment contract for the working year (minimum 28 days). Then the resulting value should be multiplied by the number of months actually worked. If the resulting number of days turns out to be a fractional number, then it is rounded in favor of the employee (letter of the Ministry of Health and Social Development “On the procedure for determining the number of vacation days...” dated December 7, 2005 No. 4334-17).
2. WHSD is calculated in the manner specified in Part 4 of Art. 139 of the code, taking into account the adjustment for the time actually worked, if it does not reach 12 months (clause 6 of the regulation, approved by the government decree “On the specifics of the procedure for calculating average wages” dated December 24, 2007 No. 922).

So, deduction for vacation used in advance but not worked is made in the amount of no more than 20% of the earnings paid upon dismissal. The amount of debt that exceeds the amount of actual withholding is repaid by the dismissed individual or collected by the employer through the court. It is important to remember that in some cases there is a ban on making deductions upon dismissal (for example, due to the liquidation of the employer).

How to determine average daily earnings

To calculate the vacation debt, the accountant must determine the average daily earnings (Article 139 of the Labor Code of the Russian Federation). But there is no need to separately calculate this indicator as of the date of dismissal. Use in the calculation the amount that was on the start date of the employee’s vacation. This procedure is due to the fact that the company retains the money that the employee received previously.

How to calculate the number of unworked months

In addition to average earnings, the accountant determines how many months the employee did not work in a year, during which he already had time to take vacation. When calculating, use two rules.

This is also important to know:
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The first rule is that the accounting year is not equal to the calendar year, that is, it does not have to start on January 1 and end on December 31.

An employee has the right to annual paid leave every year (Article 122 of the Labor Code of the Russian Federation). It is equal to 12 months and starts from the date of hiring (letter of Rostrud dated June 14, 2012 No. 853-6-1). Moreover, the length of service for calculating vacation includes (Article 121 of the Labor Code of the Russian Federation):

1. days the employee worked;
2. annual leave, days of incapacity, holidays and weekends;
3. days that the employee took at his own expense. But no more than 14 calendar days per year are taken into account.

The second rule is that if an employee, in addition to whole months, also has unworked days, then they are rounded up to full months. The main thing to remember here is that a balance of 14 days or less is not taken into account. And days starting from 15 are rounded up to a full month.

For example, an employee has 4 months and 17 days left unworked. Then the accountant will take into account the deduction of 5 months.

How to find out how many vacation days an employee is entitled to per year

Typically, vacation is 28 calendar days (Part 1, Article 115 of the Labor Code of the Russian Federation). For most employees, this is the value that the accountant will take to calculate compensation and deductions for unused vacation upon dismissal. However, there are exceptions.

For example, if your employee is under 18 years old, then he should have 31 calendar days of vacation (Article 267 of the Labor Code of the Russian Federation). For teachers, the formula uses 42 or 56 days (Article 334 of the Labor Code of the Russian Federation). The specific value depends on the position of the teacher (Resolution of the Government of the Russian Federation of May 14, 2015 No. 466). Disabled people have the right to 30 days (Article 23 of the Federal Law of November 24, 1995 No. 181-FZ).

How much can be withheld from an employee for vacation used in advance upon dismissal?

Of the payments due to an employee upon dismissal, the accountant has the right to withhold no more than 20 percent of the amount that remains after deducting personal income tax (Article 138 of the Labor Code of the Russian Federation). Anything above that, the employee has the right to pay off voluntarily.

Example

The manager started working on August 22, 2021. He retires on June 19, 2021. In December 2021, the manager took 28 calendar days off. The average daily earnings was 501 rubles.

The manager's working year begins on August 22, 2021 and ends on August 21, 2021. The unworked period is two months and two days. According to the rules, we round this value to two full months.

For June 2021, the manager was credited 25,000 rubles. He has no deductions for personal income tax, so the tax is 3,250 rubles. (RUB 25,000 x 13%). Amount to be issued – 21,750 rubles. (25,000 rub. - 3,250 rub.)

You can withhold no more than 4,350 rubles. (RUB 21,750 × 20%).

The debt for vacation provided in advance is 2,338 rubles. (501 rubles × 2 months × 28 days: 12 months). The accountant can withhold the entire amount of the debt from the salary.

Example 1. Calculation of the withheld amount of excess payment for vacation pay upon dismissal

A.V. Ostrov worked at Vasilek LLC from December 1, 2015. His working year was supposed to last until November 20, 2021. During this period, he was granted leave of 28 days. The average employee's earnings were 230 rubles. But A.V. Ostrov resigned on June 30, 2016. The amount to be withheld is calculated.

It turns out that the fired person did not work for 5 months. This means that he was paid an extra amount of vacation pay, which should be returned to the cash desk of Vasilek LLC. So, Vasilek LLC withheld 2,530 rubles. from the amount of salary paid to the dismissed A.V. Ostrov when calculated on the last day of work.

Example 2. Withholding of excess vacation pay upon dismissal of an employee, standard account assignments

P. V. Smirnov worked at Zorka LLC from January 15, 2016. He was granted leave from July 15, 2016 for a period of 12 days. After his vacation, P.V. Smirnov worked until August and resigned by agreement of the parties on August 15, 2016. Thus, he did not work until the end of the working year for 5 months.

Since the dismissed person took 12 days of vacation for a full working year, and did not work for 5 months, the employer has the right to return the excess payment of money for 5 days (12 / 12 = 1 day; 1 * 5 = 5 days). On the last day of work, P.V. Smirnov was given the payments due, from which the amount for the 5 unworked days of vacation pay was withheld. The accounting department used the following basic account assignments:

• DT 20 (26, 44, etc.), CT 70 - crediting salary upon dismissal;
• DT 20 (26, 44, etc.), CT 69 - contributions to the Pension Fund;
• DT 70, CT 68 - personal income tax calculation;
• DT 20 (26, 44, etc.), CT 70 - reduction of expenses by the amount of excess vacation pay payments;
• DT 20 (26, 44, etc.), CT 69 - correction of PFR;
• DT 70, CT 68 - personal income tax correction;
• DT 70, CT 50 - salary issued.

"Vacation" rights and obligations

Upon termination of the employment relationship, the employer must perform many mandatory actions regulated by labor legislation. Among them is the obligation to give the employee everything he earned by the time of dismissal.

Vacation payments are one of the elements of the final settlement with a resigning employee. Their composition depends on how many vacation days have been accumulated and whether the employee has exercised his right to vacation in the current period (Article 127 of the Labor Code of the Russian Federation).

For information on the circumstances affecting the calculation of vacation days upon termination of an employment contract, see the material “How to calculate the number of vacation days upon dismissal?” .

In addition to this obligation, the employer has the right to withhold from the resigning employee’s income the amount of advance vacation pay (Article 137 of the Labor Code of the Russian Federation).

This right may not be exercised in all cases. If the dismissal of an employee occurs on the grounds listed in Art. 137 of the Labor Code of the Russian Federation, it will not be possible to withhold overpaid vacation pay from him. For example, such a prohibition on retention applies to the situation of dismissal due to staff reduction or closure of a company, as well as in other cases provided for by law.

Find out how the latest judicial practice on this issue is shaping up from the analytical collection from ConsultantPlus. Get trial access to the system and access the material for free.

In addition, the employer can deal with the employee’s debt in a different way. We'll talk about this in the next section.

Find out how to calculate the number of vacation days in 2021 from this publication.

In case of voluntary dismissal, compensatory leave in advance

True, in this case it is important to understand how many days before the date of dismissal you need to submit an application. It is worth understanding whether severance pay is due and what payments the employer as a whole must make. When terminating a contract with an employer, it is worth considering the following: Vacation pay upon dismissal at one's own request is awarded to each employee individually based on the number of days worked per year; The employee may use the remaining days of vacation before dismissal, and the last day of vacation is the employer's estimated date for all remaining payments.

Under no circumstances is an enterprise allowed to claim a refund of vacation pay received in advance if the employee is dismissed at the initiative of management and through no fault of his own, as well as due to circumstances beyond his control.

Is it possible to do without deductions?

You can avoid deductions by signing a debt forgiveness agreement. Forgiving an employee’s debt means not raising the issue of the existence of a debt and not demanding its repayment.

In everyday life, settling a debt between individuals through forgiveness does not entail any consequences for both parties to the transaction. In a situation where one of the parties is a legal entity, debt forgiveness entails additional paperwork and also requires adjustment of tax obligations.

At the beginning of the procedure for forgiveness of vacation debt, you will need to draw up a document that reflects the will of the parties to repay the debt. Such a document may be an agreement on debt forgiveness for vacation overpayment.

The preparation of such a document is similar to similar agreements drawn up in the normal course of business. After the title of the document, the date and place of its preparation are indicated, followed by the parties to the agreement and its main text. It may contain the following content:

“...The employer exempts the employee from repaying the debt for 14 unworked vacation days in the amount of 10,025 (ten thousand twenty-five) rubles, which arose in connection with his dismissal under clause 3, part 1, art. 77 of the Labor Code of the Russian Federation until the end of the working year, towards which he used annual paid leave...”

The final elements of the agreement are the details and signatures of the parties.

Read about the next steps of debt forgiveness for unearned vacation pay in the next section.

Withholding excess vacation pay

In accordance with Art. 115 and 122 of the Labor Code of the Russian Federation, the organization is obliged to annually provide the employee with basic paid leave of 28 calendar days. The right to use vacation for the first year of work arises for the employee after six months of his continuous work in this organization. By agreement of the parties, paid leave may be granted to the employee before the expiration of six months.

If an employee quits before the end of the working year for which he has already been granted vacation, he will have a debt to the employer for unworked vacation days. The employer has the right to withhold the amount of debt from the money due to the employee upon dismissal. Deductions from an employee’s salary are made only in the cases specified in Art.

137 Labor Code of the Russian Federation. According to the norms of this article, deductions from an employee’s salary to repay his debt to the employer can be made: · to repay an unspent and not returned timely advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases; · to return amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards (Part 3 of Article 155 of the Labor Code of the Russian Federation) or simple work (Part. 3, Article 157 of the Labor Code of the Russian Federation); · when an employee is dismissed before the end of the working year for which he has already received annual paid leave for unworked vacation days.

Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of Part 1 of Art. 77 or paragraphs. 1, 2 or 4 hours. 1 tbsp. 81, pp. 1, 2, 5, 6 and 7 tbsp.

83 Labor Code of the Russian Federation. Consider a situation where an employee resigns of his own free will. According to the provisions of Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee. At the same time, the legislation does not contain any exception regarding the withholding of amounts of excessively accrued vacation pay.

The rest of the debt can be repaid by the employee voluntarily. If the employer for some reason does not withhold the amount due from the employee, then it is impossible to recover it in court in the future. This is indicated by Part 4 of Art. 137 of the Labor Code of the Russian Federation, according to which a penalty can be made only in case of a counting error, the employee’s fault for failure to comply with labor standards or idle time, as well as in the case of unlawful actions of the employee.

A similar rule is contained in Art.

1109 of the Civil Code of the Russian Federation, according to which wages and equivalent payments and other sums of money provided to a citizen as a means of subsistence are not subject to return as unjust enrichment, in the absence of dishonesty on his part and an accounting error. To calculate the amount to be refunded, you need to determine the number of calendar days of vacation that the employee rested in advance. And then multiply the number of days of unworked vacation by the average daily earnings to calculate vacation pay.

The employee got a job on August 1, 2006.

In March 2007, he was granted annual basic leave of 28 calendar days.

When paying for vacation, the average daily earnings was 1,000 rubles.

When deducting for unworked vacation days, it is necessary to recalculate all taxes and other mandatory payments: unified social tax, personal income tax, income tax, insurance contributions for compulsory pension insurance. Today, tax authorities take the position that overpaid vacation pay is a mistake.

And, referring to Art. 54 of the Tax Code of the Russian Federation, require the submission of updated tax returns.

But this position can be argued.

According to the letter of Rostrud dated June 23, 2006 No. 947-6, the Labor Code does not provide for the provision of annual paid leave of a certain duration in proportion to the time worked by the employee.

If there is a right to such leave, the employee has the right to receive paid leave of a specified duration.

The fact of recalculating vacation pay upon dismissal is not a correction of an error, since at the time the vacation was granted, the calculation was made correctly and the accountant did not know that the employee would quit before the end of the working year. The employee got a job on September 5, 2006.

In April 2007, he was granted annual basic leave of 28 calendar days. When paying for vacation, the average daily earnings was 900 rubles.

The salary due to the employee upon dismissal is 25,500 rubles.

Tax nuances of vacation advance forgiveness

The debt forgiveness agreement signed by the parties automatically triggers the tax adjustments associated with this event.

For the employee, recalculation of tax obligations does not lead to material losses - the tax on his income in the form of a forgiven debt has already been withheld when he was paid vacation pay. Changing the status of the amount received from vacation pay to a bonus from the employer (debt forgiveness) does not have an impact on personal income tax obligations.

What to do with personal income tax if an employee voluntarily repays the debt on advance vacation pay, see the material “Personal income tax on unearned vacation pay is subject to return .

The employer's situation is different. In connection with the “act of goodwill” in relation to the employee, the income tax will have to be recalculated. In this case, it becomes necessary to exclude from expenses the amount of unearned vacation pay (clause 1 of Article 252, clause 49 of Article 270 of the Tax Code of the Russian Federation). Tax officials consider such expenses to be economically unjustified (letter from the Federal Tax Service for the city of Moscow dated June 30, 2008 No. 20-12/061148).

With regard to the amount of unearned vacation insurance premiums accrued, it should be noted that there are no grounds for their recalculation - they were accrued within the framework of the labor relationship. The legality of their inclusion in tax expenses is not disputed by officials of the Ministry of Finance (letter dated April 23, 2010 No. 03-03-05/85).

Can an organization forgive an employee’s vacation pay debt paid in advance upon dismissal?

If an employee quits in the same year in which he was accrued “extra” vacation pay REVERSE Vacation pay for unworked vacation days is adjusted 20 “Main production”, 26 “General expenses”, 44 “Sales expenses”, etc. 70 “Settlements with personnel on wages"

Income tax. According to tax authorities, expenses incurred in connection with the forgiveness of an employee’s debt are not taken into account when generating taxable profit as economically unjustified; they are not aimed at generating income. Therefore, during the dismissal period, you will have to adjust the income tax base by excluding the amount of forgiven vacation pay from the “profitable” labor costs.

Methodology for calculating advance vacation pay

If the employer is not inclined to be generous and forgive the employee unearned amounts, the accounting department will have to work hard. The algorithm for their calculation includes the following steps:

• determining the number of unworked vacation days;
• clarification of information about average daily earnings;
• calculation of the amount of advance vacation pay.

Determine the number of days of unworked vacation. For calculation we use the formula:

KDno = KDio – [KD o / 12 months. × KM],

Where:

KDno and KDio - the number of vacation days, unworked and used, respectively;

KD o - duration of the next vacation;

KM - the number of months of work at this enterprise.

For example, during his work, an employee of the company did not use part of his vacations in full, but in the working year before his dismissal, his vacation was in full accordance with the vacation schedule. As a result, at the time of his dismissal, he had “two-way” vacation pay: not paid off for the previous period (15 days) and advance pay for the unfinished current year (10 days). In this situation, the employer, instead of deducting for unworked vacation days, is obliged to give the employee compensation for unused days.

If the employee had not had incompletely used vacations in previous periods, then, based on the results of this calculation stage, the number of unworked vacation days would be 10, and to calculate advance vacation pay, the accountant would have to proceed to the next step of the calculation algorithm.

We clarify information about earnings and calculate unearned vacation pay.

This stage is associated not only with calculations, but also with clarifying the available information. The accountant will have to provide information about the average daily earnings, based on which the employee was paid for vacation days. This indicator has already been calculated earlier (before the employee went on vacation).

The amount of vacation pay for the unworked vacation period (∑Ond) is calculated based on the number of days of unworked vacation (KDno) and average daily earnings (AS) according to the formula:

∑Ond = KDno× SZ.

Additional adjustments will be needed if, during the employee’s rest period, all employees of the company received a salary increase. The date of this event is of particular importance - the vacation period is calculated from it, the payment for which will have to be adjusted by an increasing factor.

The sequence of actions in this situation is as follows: unworked days are counted from the end date of the vacation, and it is determined how many days fall in the time period after the salary increase (and how many before this event). The average daily earnings for these periods will be different due to the application of the adjustment factor.

The amount of unearned vacation pay will be calculated using a complicated formula:

∑Ond = KD0× SZ0 + KD1× SZ1,

Where:

KD0 and KD1 - unworked vacation days before and after the salary increase;

SZ0 and SZ1 are the average daily earnings, calculated for vacation pay and increased by a factor, respectively.

What to do if an employee decides to resign of his own free will during his next vacation? How to make a payment upon dismissal? Is it possible to withhold paid vacation pay? The answers to these and other questions are considered in detail by ConsultantPlus experts. Get trial access to the system and study the ready-made solution for free.

Calculation of the amount

To convert the resulting number of days into monetary terms, the average annual salary of the employee is required.

Mechanism for determining the average salary:

For example, you need the value of average annual earnings. The number of working days of the year is required. In 2021 it is 247 days.

An employee's salary, for example, is 30 thousand rubles.

Average salary per day: 30,000 rubles * 12 months / 247 days = 1,457 rubles.

Therefore, this number is multiplied by the number of days received in the previous calculation. The result is advance leave.

If, according to the mathematics of vacation pay, it turns out that the sum of unworked days exceeds the number of days in the last vacation - for example, the calculated advance vacation is 12 days, and the actual final one is 10 days - then the company’s accounting department needs to examine the average salary of the last year and vacation.

As a result, the deduction for the last actual vacation is calculated based on the average salary during this period, and for the difference - 2 days - based on the average salary of the previous vacation period.

Example of calculating advance holiday pay

The manager of Breeze LLC, R. N. Gavrilov, is resigning, having used the standard vacation duration (28 days) this year. At the time of the severance of the employment relationship with the employee, the accountant of Breeze LLC had the following information:

• number of vacation days received in advance from the employer - 12;
• Average daily earnings for calculating vacation pay are 1,120 rubles.

Additional terms:

• while the employee was on vacation, the company increased salaries - the increase occurred on May 20 and affected the entire work team;
• R.N. Gavrilov’s vacation ended on May 30;
• the employee’s salary before and after the increase was 25,000 and 28,000 rubles. respectively.

The accounting specialist began the calculation by determining the unworked vacation days falling during the period after the salary increase. Of the 12 advanced vacation days, the period after the increase accounted for 11 days (from May 20 to 30); unworked rest days, paid without taking into account the increasing factor, accounted for 1 day (12 - 11).

The accountant made the following calculation using the formula from the previous section:

∑Ond = 1 day × 1,120 rub. + 11 days × [RUB 1,120 × (28,000 rub. / 25,000 rub.)] = 14,918.40 rub.

At the time of R.N. Gavrilov’s dismissal, this amount amounted to his debt to the employer as received, but not worked out.

We will tell you in the next section how much of this debt will be returned to the employer.

For information about how leave policies may change, see here.

Is it possible, upon dismissal, not to repay the debt for vacation taken in advance?

From 12/1/12 to 12/30/12 I took vacation for the time worked in 2012. From 01/11/13 to 03/08/2013 I took another full vacation for 2013. On March 11, 2013, I was fired, after which I incurred a debt because I took vacation for 2013 but did not work for the whole year. Did they have the right to calculate the debt for the vacation money received, and also to let me go on vacation from the beginning of the year if I didn’t even work 6 months in 2013? Do I have the right not to repay the debt?

The employer can release an employee on vacation at any time of the working year in accordance with the order of provision of annual paid vacations established by the employer (Article 122 of the Labor Code). Debt for unworked vacation days can only be recovered in court. But, as practice shows, the courts refuse the employer to recover amounts for unworked vacation days in the absence of dishonesty on the part of the employee.

Deduction for used vacation upon dismissal

The amount of vacation pay not worked by the employee and the amount that can be withheld from his income obtained as a result of the calculation do not always coincide.

IMPORTANT! The amount of deductions is limited by law (Article 138 of the Labor Code of the Russian Federation) and amounts to 20% of the income received by the employee. In some cases, it is allowed to exceed the established limit to an amount not exceeding half of the income received.

It should be taken into account that in addition to advance vacation pay, the employee may have other obligations (under writs of execution, in connection with compensation for damage, etc.). Then they, together with advance vacation pay, should not exceed the specified limit on the amount of deduction.

The accountant needs to find out what part of the calculated amount of unearned vacation pay can be deducted from the employee’s income. If he has no other deductions, and the amount of vacation pay received in advance is less than 1/5 of the amount received upon dismissal, no problems arise - the advanced vacation pay can be withheld in full.

If established by Art. 138 of the Labor Code of the Russian Federation, the restriction does not allow the employer to reimburse the full specified amount, you can try to do the following:

• ask the employee to voluntarily repay the remaining balance of the debt;
• apply to the judicial authorities to resolve the issue of collection (Articles 382-383 of the Labor Code of the Russian Federation);
• forgive the balance of the debt.

Each of these methods has its own nuances. For example, voluntary repayment of debt entails recalculation of personal income tax, and forgiveness of debt leads to adjustment of income tax obligations.

The judicial way of resolving the issue, as practice shows, is not always in favor of the employer. For example, in the appeal ruling of the Supreme Court of the Republic of Karelia dated January 11, 2013 No. 33-111/2013, the court defended the interests of the employer, and in the ruling of the Presidium of the Rostov Regional Court dated September 15, 2011 No. 44g-109 on a similar issue, the opposite point of view was expressed.

Find out what the Labor Code of the Russian Federation establishes regarding deductions from wages from this article.

How to calculate the amount of deductions for unworked vacation days

First, determine the number of months not worked before the end of the working year for which the employee was granted leave. Take fully worked months into account. Round the remaining days in months not fully worked to full months according to the rounding rules. Discard the remainder up to 14 calendar days inclusive, and round up the remainder from 15 calendar days or more to a full month.

This procedure is provided for in paragraph 35 of the Rules approved by the People's Commissariat of the USSR on April 30, 1930 No. 169. Despite the fact that this document was adopted a long time ago, it continues to be in force insofar as it does not contradict the Labor Code of the Russian Federation.

Example

The employee was hired by the company on June 16, 2014. The working year for granting leave is from June 16, 2014 to June 15, 2015. The employee took 28 calendar days of leave for this working year in December 2014. The employee resigns of his own free will on March 2, 2015.

The period from June 16, 2014 to February 15, 2015 is eight full months. From February 16 to March 2 – another 15 days. This month is taken as a full month. In total, the employee worked for nine months. This means that upon dismissal, the organization has the right to withhold from the employee the amount of vacation pay accrued for three unworked months (12 - 9).

Then calculate the employee's average daily earnings to pay for vacation.

Determine the total amount that needs to be withheld from an employee’s salary upon dismissal using the formula:

The employee must reimburse the organization for the entire amount of unearned vacation pay. But you can keep no more than 20 percent of the amount in hand.

Example

An employee of Voskhod LLC, D.I. Sokolov, joined the company on December 15, 2014. From August 3 to August 29, 2015, he was on vacation for 28 calendar days (this is the amount of annual leave in the company).

In September 2015, Sokolov wrote a letter of resignation of his own free will and was fired. His last day of work is September 21, 2015. It turns out that in total he worked for the company for 9 months and seven days. This means that he must return part of the accrued vacation pay. The employee had the right to count on a vacation of 21 calendar days (28 days: 12 months × 9 months).

Therefore, he must be deducted vacation pay for 7 days of vacation (28 - 21), to which he was not entitled.

Let's assume that Sokolov's vacation pay was calculated based on the average daily earnings of 681.12 rubles. Thus, the employee is owed RUB 4,767.84. (681.12 rubles × 7 days).

For the days worked in September 2015, Sokolov was accrued 14,285.71 rubles. 20 percent of this amount is 2857.14 rubles. This is exactly how much an accountant can deduct from an employee.

Situation: what to do if it is impossible to withhold vacation pay issued in advance from an employee’s salary

Invite the employee to voluntarily return the amount of vacation pay for unworked vacation days. In case of refusal, the organization, of course, has the right to apply for recovery to the court (Article 391 of the Labor Code of the Russian Federation).

The legal norm that previously prohibited employers from collecting such vacation pay in court has become invalid (Order of the Ministry of Health and Social Development of Russia dated April 20, 2010 No. 253). However, in this case, the courts, as a rule, are on the side of the workers (see the ruling of the Voronezh Regional Court dated December 6, 2011 No. 33-6954, the ruling of the Supreme Court of the Russian Federation dated October 25, 2013 No. 69-KG13-6).

Results

Deduction for unworked vacation upon dismissal is made from the final payment amounts received by the employee. In certain legally established cases, such deductions are not permitted or limited.

Sources:

• Tax Code of the Russian Federation
• Labor Code of the Russian Federation

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Insurance premiums upon dismissal

When an employee is dismissed, insurance premiums are paid upon dismissal minus deductions for unworked vacation days. There is no need to make changes to the reporting of contributions for the period when vacation pay was accrued for unprocessed vacation days.

It is not allowed to make deductions for vacations in advance upon dismissal:

1. Due to the employee’s refusal to transfer to another place of employment for medical reasons or in the absence of a suitable type of work at the enterprise.
2. Due to the liquidation of a company or individual entrepreneur.
3. Due to the official reduction of company/IP staff.
4. Due to a change of business owner.
5. Due to the employee being called up for military or alternative civilian service.
6. Upon reinstatement of a previously dismissed employee by decision of the labor inspectorate or judicial authorities.
7. Due to medical inconsistency between the state of health and the performance of work duties.
8. Due to the death of IP.
9. For various circumstances recognized by the Government of the Russian Federation as force majeure.

If at least one of the above grounds occurs, the employer does not have the right to make a deduction upon dismissal for leave provided in advance. If the termination of employment obligations occurs for other reasons, the decision to collect the overpaid amounts must be made no later than 1 month from the end of the period established for debt repayment.