Many citizens working officially in different companies are entitled to additional leave. It is provided when working in difficult or dangerous conditions, and its minimum duration is 7 days. Employers can independently provide their employees with additional days of rest, if necessary. If rest is optional, workers may request compensation for additional leave. If this period is provided for hazardous working conditions, then compensation is awarded only for those days that exceed 7 days.
Under what conditions is vacation replaced by compensation?
There are only a few situations where an employer can pay an employee a certain amount of funds instead of arranging vacation days. Compensation for unused additional leave is paid in the following cases:
- the employee leaves, therefore, when calculating, it is required that the accountant calculate the optimal monetary compensation if standard and additional leave were not used;
- if the mandatory additional rest period exceeds 7 days, but in this case the employee himself must write a statement to ask for a replacement of the rest days with money;
- additional leave is not charming, therefore it is offered by the direct employer for various reasons, and it can be completely replaced by compensation.
Only under the above conditions can one count on receiving funds. Compensation for additional leave in any situation is appointed only if the employee has the corresponding desire, therefore the citizen decides this issue. To do this, you need to write a statement to the employer.
Who is offered an extra vacation?
Rest days exceeding the standard 28 days may be offered to different citizens. These include pensioners and people with disabilities, Far North workers and medical staff, as well as people working in difficult and specific conditions. Minimum such vacation lasts 7 days, but each company has the opportunity to increase it. It is the days that exceed 7 days that can be replaced by compensation.
Often, employers themselves offer their specialists the opportunity to relax longer than the standard 28 days. Under such conditions, an appropriate order is simply issued, and changes are also made to the charter documents. Under such conditions, it is allowed to replace additional leave with monetary compensation in full.
If citizens work with irregular working hours, then they can also count on additional rest, and its duration cannot be less than 3 days. It can be replaced completely by compensation.
Every employee should know that an additional vacation can be replaced with monetary compensation only with the appropriate permission from the employer. The procedure is his right, and not his duty, so if the head of the company refuses to pay compensation, then this is not a violation of the Labor Code.
When to replace the vacation with money does not work?
There are certain situations in which the employer does not have the right to pay a certain amount of funds to an employee who does not want to use his additional vacation. These include the following points:
- the employee is a minor or pregnant woman;
- a citizen is engaged in labor activity under dangerous or harmful conditions, while the employer offers only 7 days of additional rest;
- if at the end of the year there are unused days, then the employer cannot satisfy the employee’s request for compensation, since this period should be carried forward to the next year.
If the employer offers 9 days of additional leave to specialists working under dangerous conditions, they can receive compensation only for 2 days. These conditions must be enshrined in an individual or collective labor contract.
How many days are replaced?
The legislation does not have clear requirements for how many additional days of rest can be replaced by compensation. This is due to the fact that each company uses and takes into account its own conditions and requirements.
The employer is not entitled to substitute compensation for the main vacation of at least 28 days. If additional rest is an initiative of the enterprise management, then employees can ask for full compensation for additional vacation.
If people have irregular working hours or they work in specific conditions, the employer must provide them with vacation in addition to the main. People must regain strength. A cash payment can replace the balance of an additional vacation exceeding 3 or 7 days.
How to arrange?
The procedure must be properly executed at each enterprise. Replacing additional leave with compensation involves several successive steps.
Initially, it is required to obtain a statement from the specialist, on the basis of which the order is issued. Information about replacing the rest with cash is entered into the personal card of the employee. After that, the data is transferred to the vacation schedule. Each stage has its own characteristics, which should be known to the employer.
Formation of an application by an employee
Initially, the citizen, officially working in the company, must decide on the need to replace the vacation with a cash payment. To do this, he compiles a special statement. The employer himself cannot insist on such a replacement, as this violates the requirements of the Labor Code.
A sample application for compensation for additional leave is located below.
When it is formed, the rules are taken into account:
- a document is written in the name of the head of the enterprise or individual entrepreneur;
- there is no strict form of the document, therefore it is done in any form;
- it is indicated that non-mandatory additional rest days are replaced by compensation.
At the end is the date of the application, as well as the signature of the company employee.
Issuing an order by the leader
The next stage assumes that the management of the company issues an appropriate order. This is done only if there is agreement to replace the employee’s vacation with a payment from the director general.
There is no unified form of order, on the basis of which compensation for additional leave is assigned. Therefore, the document, like the statement, is compiled in an arbitrary form. For this, information is entered into the order:
- position and full name of a specialist counting on compensation;
- the number of days that will be replaced by the payment of funds;
- the name of the document submitted by order is indicated;
- the details of the employee’s account with the bank are entered, to which the money will be transferred.
The employee must familiarize themselves with this document for signature.
What data is entered into a personal card?
The employer must additionally enter some information into the employee’s personal card. To do this, fill out section VIII “Holidays”.
For this, it is indicated that the rest was replaced by compensation. Information from the statement and the issued order is included. Information is entered in the line "Notes".Be sure to specify exactly how many days are replaced with a cash payment.
How is the payout calculated?
The amount of payment must be calculated by the accountant of the company. Compensation for additional leave for irregular working hours or difficult working conditions is calculated by multiplying the average earnings per day by the number of days that are replaced by a cash payment.
To determine earnings per day, you must use the same rules that apply when calculating vacation pay. These rules are listed in Art. 139 TC. For example, if a person has fully worked for a year, then his salary for this time period is first divided by 12 months, after which by the average monthly number of days represented 29.3.
Often, employees work in incomplete months, and under such conditions, the number of days worked for the reporting period is additionally taken into account.
Can study leave be replaced by payment?
Study leave is issued solely so that an employee of the company can pass exams in any educational institution where he receives higher education. Compensation for additional leave is not assigned when applying for study leave. It is the target, therefore, cannot be transferred or replaced by any cash payment. This fact is prescribed in Art. 126 and Art. 127 shopping mall.
Such leave does not in any way relate to the annual additional days of rest assigned for difficult working conditions, irregular working hours or due to other reasons by the direct employer.
Consequences of a violation of law
Some employers themselves are poorly versed in the main provisions of the TC, which often leads to numerous negative consequences. Compensation for additional leave is often awarded in full, although by law 7 days must be provided for difficult working conditions without fail.
Based on such a violation, the employer may be held liable under Art. 5.27 of the Code of Administrative Offenses. Therefore, penalties are prescribed:
- the head of the enterprise pays a fine in the amount of 1 to 5 thousand rubles;
- repeated violation may lead to disqualification for a period of 1 to 3 years;
- a fine of 30 to 50 thousand rubles is imposed on the enterprise itself;
- entrepreneurs pay a fine of 1 to 5 thousand rubles;
- instead of a fine, suspension of work for up to 90 days may be applied.
Therefore, for additional paid leave, compensation is assigned exclusively when taking into account the provisions of the Labor Code. If they are violated, the owner of the company will be brought to serious administrative responsibility. Violations are revealed by employees of the labor inspectorate during the inspection. Additionally, employees themselves can make a complaint if they have disagreements with the head of the enterprise.
What taxes are levied on compensation?
Compensation for unused additional leave is represented by citizen income. She is absent in Art. 217 Tax Code, containing all types of income from which it is not required to levy personal income tax. Therefore, the employer, represented by the tax agent, must correctly calculate and transfer tax from the data of cash receipts of its employees.
Personal income tax is paid on the day when compensation is transferred to the citizen's account in the bank. Additionally, the entire amount is taxed with different contributions to state funds represented by PF, FSS and FFOMS.
How is compensation paid when an employee is fired?
Quite common is the situation when a person quits, and at the same time he has a certain part of unused days of rest. Under such conditions, compensation is granted for additional leave upon dismissal, even if it is mandatory and is only 7 days.
A citizen can also take advantage of these days in order not to work out the prescribed 2 weeks in the company. To do this, he compiles an application for leave with subsequent dismissal. But it is the employee of the enterprise himself who makes the decision on how this period of time will be used.
If a person quits due to having committed any illegal actions, then he can only receive a cash payment. Compensation for additional leave upon dismissal is assigned when performing sequential actions:
- the employee in writing draws up a letter of resignation addressed to the employer, which indicates that he wishes to receive compensation for unused additional days of rest;
- this statement is agreed with the management of the company, since the head of the company should not have any objections;
- the number of days for which compensation can be paid is determined depending on when the citizen was employed at the enterprise;
- assigned to work out equal to 2 weeks;
- after that, all the required funds, represented by salary and compensation, correctly calculated by the accountant, are paid to the citizen;
- if the citizen is reduced at all, then he has the right to severance pay, which is additionally assigned next month, if the citizen cannot find a suitable place to work.
If for some reason the employer does not pay all the compensation, then you should first find out why the full amount was not paid. If there are no good reasons for this, then the employee can apply to the labor inspectorate to hold the company manager accountable, as well as receive the necessary compensation.
Conclusion
Thus, compensation for additional leave can be awarded only if certain requirements and conditions are met. In some situations, it cannot be paid, so employees must use the rest days as intended.
It is important for each employer to understand how compensation is correctly calculated and paid. If labor laws are violated, the director may be held administratively liable.