Every citizen has the right to vacation, offered annually. It lasts at least 28 days. But at the same time, some specialists can count on additional leave for harmful working conditions. The employer cannot refuse them such a vacation, as this will constitute a significant violation of the law. But at the same time there must be really harmful conditions in which citizens must perform labor tasks.
Who is assigned to?
Harmful leave is granted only to those citizens whose work is in any way connected with the danger that significant harm will be caused to the health of the employee. Usually harmful conditions are associated with dangerous ones. In this case, it is said that the specialist is exposed to significant loads, and they can be physical or emotional.
Working conditions by hazard degree are divided into four classes. All citizens who work under conditions of the second, third or fourth degree of harmfulness can count on additional rest during the year. Such rest should be paid by the employer under article 117 of the Labor Code of the Russian Federation. Each citizen can contact his employer to find out if his work is harmful. If the conditions belong to the first degree of harmfulness, then you can’t count on additional days for vacation.
How is harmfulness determined?
To identify a specific degree of harmfulness, a special check is carried out in the company, the main purpose of which is to evaluate all the conditions and parameters of the employees. Such an assessment is carried out by all industrial organizations or other companies whose work is in one way or another connected with harmful effects on the body.
After the assessment, employers are obliged to notify all employees of whether any degree of harmfulness has been established in the enterprise. Information must be transmitted in writing.
What work is considered harmful?
Harmfulness exists at different enterprises. The provision of additional leave for harmful working conditions is mandatory in companies specializing in:
- Mining or processing of minerals.
- Chemical industry.
- Oil or gas production.
- The creation of televisions or radio equipment.
- The manufacture or use of synthetic materials.
Additionally, this includes work in the North. Each enterprise has its own unique conditions, therefore the number of days added to the standard vacation will be different. Who is entitled to leave for harmful working conditions? All people who perform labor functions at enterprises where the hazard class from 2nd to 4th is established can count on additional rest.
How is it assigned?
It is not possible under these conditions to offer employees compensation instead of additional leave. The annual additional paid vacation to employees employed in harmful or hazardous working conditions must be granted subject to the conditions:
- when calculating it, it takes into account what actual time was spent by a specialist in the company;
- Additional days are assigned only with the main vacation, so it will not be possible to transfer them to the next year.
If holidays fall on this period, then they are not included on vacation days. If a citizen is on vacation for harmful working conditions, then the employer is not allowed to call him to work. This is regulated by law.
The personnel service of each enterprise should independently ensure that the provisions of Article 117 of the Labor Code of the Russian Federation are not violated. Rest is only offered after a suitable order or instruction has been issued. This document should contain information about the date on which a particular employee goes on vacation, as well as its duration. If there are violations in the length of the leave for harmful working conditions, then each specialist can apply for help to the labor inspectorate or court.
How long does it last?
In Art. 117 TC contains all the necessary information that makes it possible to understand how additional rest is correctly calculated. Here it is indicated that there can be no additional days for vacation less than seven per year. The exact figure is determined by the employer, for which the results of the previous assessment are taken into account. It is allowed that company owners increase the duration of such a vacation, but they cannot reduce it.
If employers themselves decide to increase the duration of the vacation, then the costs of paying all the days that exceed the norm cannot be used to reduce the tax base for income tax.
Calculation of leave for harmful working conditions involves the use of a standard formula, which is also used to calculate standard rest. If the experience of the employee does not exceed 12 months, then it is required to divide the standard number of days of vacation for harmfulness by 12 months, after which the obtained value is multiplied by the actually worked number of days in the company.
An example of calculating additional leave for harmful working conditions is considered simple. For example, a man works in a company for 8 months. The employer has established that each employee can count on additional rest, which lasts 7 days. For the calculation, the above formula is taken into account: 8/12 * 8 = 5.33. Therefore, a man can count on an increase in standard leave by 5 days.
Is it assigned to health workers?
The TC contains information that all medical workers can count on additional days of vacation. This is due to the fact that they are forced to work in difficult working conditions and harmful working conditions.
In PP No. 482, all the specialties of medical workers are listed for which a specialist can use the privilege. For this, a preliminary assessment is required. If a particular profession is not listed, then the employer himself may provide additional rest.
For health workers, the same conditions and requirements apply, so the duration of rest for harm can not be less than 7 days. The management of the medical institution has the authority to extend this period by any number of days. Be sure to provide such a benefit to citizens working in the field of:
- tuberculosis treatment;
- psychiatry;
- treatment of HIV infections.
All people working in such conditions can expect an extra weekend. If the employer refuses to provide them, then this is the basis for bringing him to administrative responsibility.
Will an additional vacation be canceled?
There is more and more information that as a result of amendments to labor legislation and the abolition of certification of workplaces, additional leave for harmful working conditions may be canceled.But this information is false, as still all people who are forced to work under such difficult conditions can rely on increased rest.
All medical workers and people working in numerous industrial enterprises can count on this relief.
How to draw up documents?
Each employer must properly arrange additional leave. For this, it is optimal to draw up a special schedule, which includes standard holidays and additional ones. To do this, the following actions are performed:
- from the beginning of the new year, a schedule is being formed for which it is necessary to coordinate with each employee what dates will be optimal for him, moreover, it is allowed to divide the period into several parts, but one day off must necessarily be more than two weeks;
- two weeks before the appointed date, the employer must notify the specialist about going on vacation;
- if a person has been working in the company for less than a year, then additional leave is calculated for harmful working conditions, which allows to determine how many days should be provided for a specialist to rest;
- preliminary, the employee forms an application for leave;
- on the basis of this document an order is signed by the director of the company;
- three days before the appointed date vacation pay is transferred to the citizen.
Calculations of days are usually carried out by a specialist in personnel services. Payments are calculated by the accounting department.
How to pay?
Additional days of rest are paid by the employer in the same way as standard leave, to which every officially employed citizen is entitled.
As a basis for calculation, the average salary of a specific specialist is used. To do this, focus on the provisions of Art. 139 TC. Funds must be transferred three days before the moment when a person goes on vacation. Funds can be issued at the cash desk of the enterprise or transferred to the employee’s card.
Can monetary compensation be awarded?
Many citizens working in harmful conditions want instead of an additional vacation to receive compensation in the form of a certain amount of funds. But at the same time, the legislation clearly states that such a vacation is not allowed to be replaced with monetary compensation.
If the company appoints a vacation exceeding 7 days prescribed by law, then it is allowed to provide compensation for these exceeding days. Therefore, if an employee can walk for 12 days, then he must use seven days, but the remaining five days can be replaced by a certain payment. This way of using additional rest can be applied only with the consent of the employee.
Responsibility for Violations
For many employers, the need to provide additional days of rest for employees is considered unprofitable, so they try in many ways to abandon such an obligation. The reasons for the lack of additional leave for harmful working conditions can be as follows:
- the commission did not reveal the presence of harmful conditions in the process of performing labor activity, but reassessment is required every five years;
- the employer has taken various actions to improve working conditions, and such changes must be confirmed by revaluation;
- the company's management’s lack of desire to provide recreation to significant employees, but such a reason is a gross violation of the law, therefore, the company’s management may be held administrative, material and disciplinary liable.
If the employee understands that labor laws are being violated, then he can file a complaint with the labor inspectorate.If work is carried out with harmful working conditions, but no additional rest is provided for this, then the employer shall be liable on the basis of a complaint from employees. The size of the fine depends on the damage done.
If the law is repeatedly violated, the employer is held administratively liable, and the size of the fine increases significantly. At the same time, the head of the enterprise can be completely removed from his post for a period of one year to three years.
Can it be provided in advance?
Extra rest is made out exclusively after calculating the amount of time that the specialist actually worked in the company. Therefore, its registration in advance is not allowed.
If a citizen draws up an application for registration of more days of rest than it should be for him in the company, then this is the basis for refusing to grant such a long vacation.
How to make a statement?
Each employee who has the right to take advantage of additional leave must independently write an application for its execution. Work in the North or in various medical organizations is the basis for getting a long rest. When drawing up the application, the recommendations are taken into account:
- a document is being generated addressed to the head of the company;
- indicates the date from which the employee should go on vacation;
- the exact number of days of rest prescribed for the applicant is prescribed;
- information should be provided that rest days are assigned specifically for work in difficult and harmful conditions;
- a statement is drawn up if you need to go on vacation outside a pre-arranged schedule, as well as if, at the time of the formation of this document, a specific specialist had not yet worked in this company.
It is allowed to use a computer to write an application, but the signature is manually entered by a citizen.
How is the order formed?
To send an employee of the company on additional leave, it is required to issue an order to the head of the enterprise. To do this, use the unified form of T-6.
It is formed on the basis of an application drawn up by the employee, and the vacation schedule approved at the beginning of the calendar year can also be used for this.
How to reflect additional leave in the report card?
The company must maintain a time sheet, for which the standard form No. T-12 is used. This document must reflect additional holidays. For this, the letter code OD and the number 10 are used.
It is taken into account that holidays according to Art. 120 TC, so if holidays fall on the employee’s vacation, they should be indicated by code B26. Literacy in calculating days and payments depends on the correctness of filling out this document.
Are vacation pay taxable?
Holidays should be paid to employees not only when they go on an annual standard vacation, but also when using additional vacation days. Such payments are a salary, therefore, they are certainly subject to personal income tax, and certain payments are paid to different insurance funds.
Calculation is carried out in the same way as with standard salary payments. Therefore, personal income tax is charged at a rate of 13%. Incorrect calculations are the basis for holding the accountant accountable.
findings
Based on the above information, several significant points can be identified for each person planning to work in an enterprise with harmful conditions. These include:
- people can count on additional rest if their working conditions have a second, third or fourth class of harmfulness, and this status is assigned by a special commission after the assessment;
- minimum employers should offer their employees seven days of rest;
- days are calculated depending on the actual hours worked by a citizen;
- It is forbidden to replace seven days of rest with a cash payment;
- during the rest, the employee retains his workplace, salary and other privileges.
Thus, all people working in harmful conditions may require the provision of additional recreation under the law. It is appointed annually, and citizens must rest for a minimum of 7 days, but employers can increase this period on their own.
It is important to know how such a long time off is properly drawn up, what documents for this should be prepared by employers and employees, and also how vacation pay is properly paid. If the employer without good reason refuses employees such a vacation, then this is the basis for holding him liable.