The Constitution of the Russian Federation guarantees every worker the right to leave, during which the employee retains his position and workplace. In addition, rest days are paid by the employer. And compensation can be given for unused vacation without dismissal. Its calculation is based on the average employee salary for the past year.
What is a vacation?
After 6 months of continuous work in one place, the employee has the right to leave. After 11 months, the employer must provide the employee with paid rest. Subsequently, staff members go on vacation in accordance with the schedule approved by the organization no later than 2 weeks before the new year.
This article will consider the vacation calculator.
Standard option
Labor legislation guarantees a standard vacation of 28 days. Representatives of some professions have a longer rest, for example, teachers may not go to work for 45 or even 56 days. In addition, workers on special conditions receive additional leave.
A person has the opportunity to take these days in their entirety (4 weeks at once) or divide them into parts of at least 2 weeks each.
According to the legislation of Russia, an employee cannot be granted leave for 2 consecutive years. Including, without an annual vacation, citizens who are minors, that is, have not reached the age of 18, and citizens engaged in hazardous work do not have the right to work. However, a person himself can work as much as he wants, as long as the endurance of his body allows it.
Then he is entitled to compensation for unused vacation without dismissal.
How is unused vacation?
In the case when the employee cannot fully use the scheduled vacation due to life circumstances. Then the transfer or extension of these days is allowed.
Reasons for extending or reschedule leave:
- Worker's illness during rest. This circumstance must be documented through a sick leave certificate, which means that a formal appeal to honey is required. institution.
- If the vacation time coincided with the employee performing any state duties for the performance of which, under the law, the employer must release him from work.
- In other cases as provided by law.
Employee Rights
The period of transfer or extension of rest in the cases listed above is determined by the head of the organization after prior coordination with the employee.
If the employee was notified of this later than the due date or if vacation pay was transferred out of time, the employee has the right to demand the transfer of rest to some other time. And management must satisfy the employee’s legal requirement.
If the absence of a person can adversely affect the organization’s production process, the Labor Code of the Russian Federation allows you to postpone the vacation to next year. The employee must give his consent to this, and these days must be used no later than next year.
For production needs, having previously obtained the consent of the employee, management may recall him from vacation.The employee can take advantage of the unused part of the annual vacation later this year or transfer it to the next year, and it will be added to the future vacation.
The Labor Code of the Russian Federation prohibits managers from providing their employees with the required vacation days. In practice, the non-ironed parts are forgotten and freeze.
The Labor Code of Vacation, which was not used in 2016-2017.
For some time now, rumors have constantly appeared that unused vacations will no longer be compensated, and days that have not been used will simply burn out. Is it so?
There was a period when vacation compensation with cash compensation was allowed at any time. But after Russia joined the ILO convention, the maximum period without rest was 2 years. When the convention came into force, some journalists made the inaccuracy that vacation days that were not used would be burned in 2017. However, this is not provided by law. Compensation for unused vacation without dismissal is still issued.
Cash compensation for dismissal for a vacation that was not used
Monetary compensation for inconvenience and deprivation, that is what is meant by compensation for rest that has not been used.
There are explanations in Russian law.
Art. 126 and 127 of the Labor Code of the Russian Federation allow the replacement of the unused right to rest for monetary compensation, but with some restrictions.
Most often, the question of compensation for leave that has not been used arises when the employee is dismissed. According to the labor legislation of the Russian Federation, in the event of a termination of the employment contract, the employee must be compensated for all unused days of rest.
Vacation instead of compensation
Given the desire of the dismissed employee, at his request he will be given leave instead of monetary compensation, followed by dismissal. The day of dismissal will coincide with the last day of rest. This option is allowed in the case when the employment contract with the employee is terminated not because of his guilty actions.
In material terms, the dismissed person does not win or lose anything, since the calculation of the set vacation pay and compensation for non-paid days are the same. The employee only receives a legitimate reason to be absent from the workplace and a deferred entry in the work book of dismissal.
Cash reimbursement of unrealized days of rest without dismissal is possible, but with some restrictions.
Compensation without dismissal for a vacation that was not used
Monetary reimbursement of unspent days is devoted to Art. 126 Labor Code of Russia. And it says the following: annual paid vacation can be replaced at the request of the employee, submitted in writing, but only that part of the annual vacation that exceeds the prescribed 28 days. If you add up several vacations or carry over, a part of each, exceeding 28 days, or any number of days from this part is compensated. Can I work without vacation? Yes, but no more than two years.
The above allows us to draw certain conclusions:
- Compensation is subject only to those days of rest that go beyond the standard vacation of 28 days. That is, if the employee has 28 days, then there can be no compensation. The employee must cheat. And they can compensate for unused days only upon dismissal.
- When summing up several vacations, but if each of them also amounts to 28 days or this is part of the prescribed 28 days, it is not necessary to compensate for the absent days.
- Holidays longer than 28 days may be partially refunded in cash. For example, a teacher rests for 45 days, so he should rest for the prescribed days (28 days), and the remaining 17 (the difference between the standard and the pedagogical type) can be paid in cash if the employee so desires. Compensation for part of these 17 days is also possible.
- Compensation payments for vacation days over 28 days that have not been used are made only with the consent of the employee and at his request.
Who is not entitled to compensation?
In some cases, the labor legislation of the Russian Federation prohibits in all cases, except for termination of employment, replacing the prescribed days of rest with compensation. These include:
- pregnant women;
- minors;
- working in working conditions, which are unfavorable.
How is compensation for unused vacation without dismissal calculated?
A very important aspect in this issue of compensation for non-regular days, affecting the material side of the relationship between the employer and the employee, is the issue of calculation. In order to correctly calculate the compensation for non-scheduled vacation days and for days exceeding the standard holiday, or for dismissal, you should find out the average employee salary for one day. The calculation is based on the employee's income received over the past 12 months. Detailed rules for calculating the average salary are reflected in the provision approved by the Government Decree of 12.24.2007. No. 922. This is a kind of vacation calculator.
To determine the average daily earnings of an employee, it is necessary to divide his annual income by 12, and divide the figure to be received by 29.3. And then it turns out that the average daily earnings will be: D / 12 / 29.3. In this formula, D is the employee’s earnings for the year, 12 is the number of months in the year, 29.3 is the value, which is the average number of days in a month. In the case of an employee working out an incomplete month, for example, if he was on a sick leave, the following formula is used to calculate the average daily earnings: D / (29.3 * Mn + Mn), where Mn is the number of months fully worked by the employee, and Mn is the number of days in months of incomplete.
For example, if an employee worked for a full 10 months, and in the other 2 weeks it was sick for 2 weeks. Then his average daily earnings, taking into account the number of days of unused vacation, would be: 240000 / (29.3 * 10 + 30) = 743.03 rubles.
After the average daily earnings have been determined, you only need to multiply the resulting amount by the number of vacation days that have not been used, and as a result, get the amount of compensation that you need to pay the employee for unused days.
How to use the sample and write a vacation compensation application that has not been used?
Compensation payments, as mentioned above, are made only at the request of the employee. Is there a special form for writing such a document?
There is no universal form for writing compensation paper. Legislatively allowed to write an application for payment of monetary compensation for unused leave in arbitrary form, addressed to the head of the organization.
The approximate form of writing is as follows: in the upper right corner the name of the organization in which the citizen works, the last name, first name, middle name of the head to whom the employee’s application is addressed, is indicated. Below the employee indicates his data: position, full name, personnel number, unit. Then a little lower and in the center of the sheet is written the word: “Statement”. And then, with a new paragraph, the employee sets out his request for payment of compensation for vacations that have not been used.
The text should also contain data:
- the period or year of work when the leave was granted;
- additional or main view;
- the number of unused rest days for which the employee would like to receive compensation.
The application is submitted to the secretariat of the head with a mandatory mark on the adoption of the document.
Compensation order for unused vacation without dismissal
The head of the enterprise must issue an order on the material payment of compensation, since orders are not regulated, then it is issued in any form.
However, it must necessarily contain the following:
- position held, full details of the employee;
- reason for accrual;
- chief approval;
- amount of accrual with the payment period.
The document must be signed without fail by the head of the organization and the person to whom the payments are assigned. In the absence of one of the signatures, the order shall be considered invalid.
Terms of payment of compensation without dismissal for vacation that was not used
Each company has regulated advance and salary days. As a rule, payments of material compensation for the vacation period while maintaining the place of work are made on the day of salary at the enterprise.
About taxes
How are unpaid vacation taxes paid?
The tax base for the payment of compensation is calculated taking into account the days of unused rest. The total number of days (at least 28) will be if the employee has worked for 11 months. In other cases, these days are calculated based on the number of months worked.
The tax base consists of personal income tax, which is 13%, as well as the following mandatory contributions:
- In the FIU.
- To the Social Insurance Fund.
- Contribution to the MHI Fund.
- To territorial funds of the compulsory medical insurance.
Deductions and deductions are made when accruing compensation for unused vacation for all specified items. Compulsory social insurance against industrial accidents is not assessed.