Compensation for unused vacation - grounds and calculation procedure. Payment of monetary compensation for unused vacation upon dismissal

The date: 15.10.2019

Change of job with one frequency or another occurs in the lives of many people. At the same time, dismissal from the previous place implies a full calculation, which includes compensation for unused vacation, issued by a special order. Alternatively, the employee can take off the remaining days, followed by dismissal. The labor legislation of Russia strictly regulates the rules by which such compensation is calculated.

Is it possible to receive compensation for unused vacation

Every employee who has worked in the organization for more than six months has the right to leave. As follows from article 127 of the Labor Code, upon dismissal, each employee is entitled to compensation for unused vacation. Since this is a legal requirement, there should be no obstacles to the exercise of this right. If an employee is entitled to several vacations, then the reimbursement for the main and additional periods must be summed up. The same is true if a transfer occurs. annual leave on the next year to prolong rest.

What is Unused Vacation Compensation?

From a financial point of view, leave compensation upon dismissal is the monetary equivalent of vacation pay that an employee could receive in an organization while resting as expected. The amount of the payment will be determined by the number of days of rest and the average daily salary, and there are special formulas for calculating. Although the right to rest arises for a person only after six months of experience in one place, he can receive compensation after half a month of work. Upon dismissal, instead of financial compensation, the employee, at his request, may be provided with the required leave.

When is it paid

Dismissal is not the only reason when an employee will be paid for unused rest days. Labor Code considers two situations where an employee should be paid vacation pay:

upon his dismissal, which means termination of the employment contract;
when it comes to additional leave and labor Relations continue, at the initiative of the employee, he can receive monetary compensation.

Compensation for additional leave not paid in all cases. According to Article 126 of the Labor Code of the Russian Federation, such a replacement is not provided for:

pregnant women;
workers under 18;
employed in harmful (or dangerous) working conditions.

This approach of legislators can be considered fair, because in this case an additional vacation period of more than 28 days is provided to alleviate working conditions, and not to improve the financial situation through compensation payments. That is why, it is necessary to use this time as a respite from work, to improve the state of health, and the Labor Code of the Russian Federation strictly insists on this.

Compensation amount

For those who do not know how to calculate compensation for unused vacation, it may seem complex process accessible only to specialists. But this can be easily calculated on your own using an online calculator by entering all the necessary indicators there, or by resorting to the formula KO \u003d BR x SDZ = BR x (ZP / (OM x 29.3)), where:

KO - compensation for non-vacation leave.
KDO - the number of days of rest. It is calculated based on the calculation of 28 days per year worked (or 2.33 days per month - Rostrud says this in Letter No. 5921-TZ dated October 31, 2008).
SDZ - average daily salary.
ZP - wages accrued for the billing period, taking into account all allowances, additional payments and bonuses.
OM - the number of months worked (the rule is applied that if the fractional part is less than half, the number will be rounded down, otherwise - up). Important nuance- according to paragraph 5 of the Decree of the Government of the Russian Federation No. 922 of December 24, 2007, sickness and business trips are excluded from the calculation.
29.3 - the average monthly number of calendar days.

How to calculate

Knowing the calculation scheme, you will always have the opportunity to calculate the replenishment - you just need to substitute specific values \u200b\u200bin the formula. For example, a person with a salary of 50,000 rubles worked in an organization from 09/01/2016 to 07/01/2017 and is going to quit (he has worked 10 months in total, for which he earned 600,000 rubles). Using the formula, it is easy to find the result: KO \u003d (2.33 x 10 months) x (500,000 rubles / (10 months x 29.3) \u003d 39,761.09 rubles.

How to get the

A departing employee does not have to worry about how to receive compensation for unused vacation - it is accrued along with the final calculation for issuance on the last business day. Depending on the rules of the organization, this can be a transfer to a bank account or issuance at the cash desk. At the same time, do not forget that indemnification for unused vacations is normally subject to contributions to compulsory pension (insurance and medical) insurance.

Cash compensation for unused vacation without dismissal

The Labor Code states that the employer can independently establish additional holidays - the procedure for granting such holidays should be determined by the collective agreement. But for some categories of employees, an additional period is legally enshrined in Article 116 of the Labor Code of the Russian Federation. This includes workers:

workers in harmful or dangerous conditions;
having irregular working hours;
at special character work (for example, mobile or traveling);
employed in the Far North.

Statement

In order to receive the compensation required by law for an unclaimed vacation period (both upon dismissal and when continuing work), the employee must apply to the employer with a statement. There is no legally established form, but the document must contain:

The heading, which indicates that this is an application for reimbursement for unused vacation.
Position of the head, his surname and initials.
The basis for payment is Article 126 of the Labor Code of the Russian Federation.
The duration of the vacation period in days - you can calculate it yourself, or contact an accountant.
Applicant's position, date and signature.

Sample order to replace vacation with monetary compensation

As in the case of an application for payment for unused vacation, there is no established order form, but without fail there must be present:

position, surname and initials of the employee who is entitled to compensation,
link to the relevant article of the Labor Code of Russia;
the number of calendar days to be reimbursed, and the period for which they are taken;
the basis is a reference to the employee's statement.

Features of calculating compensation in some situations

Non-standard calculation situations can confuse an accountant, but there is nothing complicated here - all these cases are dealt with in detail in the legislation. The following examples are the most common:

For part-time workers, the amount of compensation and the accrual procedure will be the same as for the main employees of the organization (legislation does not distinguish between them). But those who have concluded a civil law contract are not entitled to compensation.

A woman on maternity leave who leaves while on parental leave should be compensated if she has unused days. In this case, the average monthly salary is calculated based on the last 12 months worked.
Upon liquidation of an enterprise, all employees are subject to dismissal (even those on maternity leave), the calculation of compensation for unprovided leave does not differ from the standard option.

Non-payment or underpayment of compensation

The legislation provides for administrative liability of managers and responsible employees if compensation for unclaimed leave by an employee is provided late or in an incomplete amount. In accordance with the Code of Administrative Offenses (part 6, article 5.27), the fine is:

to the general director - from 30,000 to 50,000 rubles;
chief accountant - from 10,000 to 20,000 rubles;
individual entrepreneurs- from 1,000 to 5,000 rubles.

The employee must apply to the labor inspectorate with a statement, which should reflect the current situation. Be sure to write for what period the main (or additional) vacation is due, as well as your income during this time. After checking for compliance with the foregoing, the labor inspectorate will oblige the head to provide you with the amount due, and additionally - compensation for delayed payments (Article 236 of the Labor Code of the Russian Federation).

Video

According to the provisions of Article 115 of the Labor Code Russian Federation the employer must provide the employee with an annual basic paid leave of 28 calendar days. Separate categories workers are granted extended basic leave (i.e. more than 28 days). The Labor Code also provides for cases where the replacement of days of unused vacation is prohibited. Consider this question more.

According to the provisions of the regulatory enactments establishing the norms labor law, unused vacation days can be replaced by monetary compensation in the following cases:

at the request of the employee - part of the annual paid leave exceeding 28 calendar days ();

persons employed in harmful and dangerous working conditions (Article 117 of the Labor Code of the Russian Federation);

workers with irregular working hours (Article 119 of the Labor Code of the Russian Federation);

employees working in the regions of the Far North and equivalent areas ();

athletes and coaches (Article 348.10 of the Labor Code of the Russian Federation);

persons working in representative offices of the Russian Federation abroad (Article 339 of the Labor Code of the Russian Federation);

honey. employees (Article 350 of the Labor Code of the Russian Federation);

employees who are guaranteed such leave federal laws(part 1 of article 116 of the Labor Code of the Russian Federation).

The following persons are entitled to extended leave:

groups of persons defined by federal laws (part 2 of article 115 of the Labor Code of the Russian Federation).

It is worth remembering that for certain categories of workers, the replacement of annual paid with monetary compensation is not allowed. These workers include:

persons under the age of 18 (part 3 of article 126);

pregnant women (part 3 of article 126 of the Labor Code of the Russian Federation);

customs officers (clause 2, article 35 of Law N 114-FZ);

police officers (part 3, article 45 of the Regulations approved by Decree of the RF Armed Forces of December 23, 1992 N 4202-1 "On approval of the Regulations on service in the internal affairs bodies of the Russian Federation and the text of the Oath of an employee of the internal affairs bodies of the Russian Federation").

employees of the drug control authorities (clause 105 of the Regulations approved by Decree of the President of the Russian Federation of 05.06.2003 N 613 "On law enforcement service in the authorities for the control of the circulation of narcotic drugs and psychotropic substances");

persons employed in work with harmful and / or dangerous working conditions. The exception is the payment of monetary compensation for unused leave upon dismissal, as well as for the part of the annual additional paid leave that exceeds its minimum duration - seven calendar days (part 3 of article 126 and part 2, 4 of article 117 of the Labor Code of the Russian Federation);

workers exposed to radiation due to the disaster at the Chernobyl nuclear power plant.

Note: In accordance with Part 2 of Art. 122 of the Labor Code of the Russian Federation, the right to use leave for the first year of work arises for the employee after 6 months of his continuous work. By agreement of the parties, an employee may be granted paid leave before the expiration of 6 months.

Additional leave granted for work in hazardous conditions is granted to an employee if he actually worked in such conditions for at least 11 months in a working year (paragraph 2, clause 8 of Instruction N 273 / P-20). If he worked less than this period, then he is granted additional leave in proportion to the time worked in such conditions (clause 9 of Instruction N 273 / P-20, Letter of Rostrud dated 03/18/2008 N 657-6-0);

Additional leave for work in an irregular working hours does not depend on the length of time worked in the working year in an irregular working day (Rostrud Letter dated 05.24.2012 N PG / 3841-6-1);

Making holiday pay

To pay compensation for vacation, the employer must perform the following sequence of actions:

receive a written statement from the employee;

issue an order;

enter information about the replacement of part of the vacation in the employee's personal card and vacation schedule.

Note: Study leave is not related to annual paid holidays, but is considered additional targeted leave related to training (Articles 173-176 of the Labor Code of the Russian Federation). Therefore, the employer is not entitled to replace the employee's study leave with monetary compensation (Letter of the Federal Tax Service for Moscow dated December 27, 2006 N 20-12 / 115069).

Payment of monetary compensation for unused vacation upon dismissal

In accordance with Part 1 of Art. 127 of the Labor Code of the Russian Federation upon dismissal, the employee is paid monetary compensation for all unused vacation days. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day.

Upon dismissal, full compensation is received by employees who have worked with the employer for at least 11 months, or employees who have worked for more than 5.5 months and are dismissed for one of the following reasons:

liquidation of the enterprise;

downsizing;

transfer to another job at the suggestion of the labor authorities;

entry into active military service;

reorganization or temporary suspension of work;

business trips in accordance with the established procedure to universities, technical schools (or training courses specified educational institutions);

unsuitability for work.

In other cases, compensation is paid in proportion to the hours worked.

Note. In accordance with Art. 291, 295 of the Labor Code of the Russian Federation for employees hired for a period of up to 2 months, or employed in seasonal work, monetary compensation upon dismissal is paid at the rate of two working days per month of work.

When calculating the number of days of unused vacation, the length of service includes:

actual work time;

the time when the employee did not actually work, but after him in accordance with labor legislation and other acts containing labor law norms, a collective agreement, agreements, local regulations, the employment contract retained the place of work, including the time of annual paid leave, non-working holidays, days off and other days of rest provided to the employee;

time of forced absenteeism in case of illegal dismissal or removal from work and subsequent reinstatement at the previous job;

time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year;

the period of suspension from work of an employee who has not passed the mandatory medical checkup through no fault of their own.

Work experience does not include:

the time the employee is absent from work without good reason, including as a result of his suspension from work in the cases provided for;

parental leave until the child reaches the legal age.

Note: In accordance with Art. 121 of the Labor Code of the Russian Federation, vacation time without pay, not exceeding 14 calendar days during the working year, is included in the vacation period.

The final amount of compensation for unused vacation is paid based on average earnings. In accordance with Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for payment of compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (average monthly number of calendar days).

Each employee is entitled to an annual paid leave of 28 calendar days. He has such a right after six months of work with one employer.
Leave is provided according to the schedule, which must be approved no later than December 15 current year next year. The right to use does not depend on the calendar year, but on the working year, that is, from the moment the employee was hired. This is stated in the letter of Rostrud dated December 18, 2012 No. 1519-6-1.

If he was hired on November 15, 2017, then he has the right to use full leave six months later, that is, from May 15, 2018. In this case, the employee can "walk" 28 calendar days, but he will receive "Vacation" in proportion to the hours worked.
He will have the right to full leave and full “vacation pay” only after 11 months of work, that is, from 10/14/2018.

In addition to the main vacation, there is also an additional one. It is provided to certain categories of workers. For example:

employees of the Far North and territories that have a similar status;
workers working in hazardous working conditions;
workers with hazardous working conditions;
other categories of workers listed in Art. 116 of the Labor Code of the Russian Federation.

Both basic and additional holidays are paid. The amount of vacation pay depends on the average salary of the employee for Last year. According to Art. 139 of the Labor Code of the Russian Federation, to calculate the average wage, all labor payments employee for the last calendar year.

The employee has the right to receive compensation for unused vacation only in two cases:

upon dismissal for all unused vacation days;
without dismissal for vacation days exceeding 28 calendar days. This is stated in Art. 127 of the Labor Code of the Russian Federation.

The amount of compensation for unused vacation depends on the number of days and on the average earnings of the employee for the last year. The average salary of an employee for the year is calculated as the division of the actual salary for the year by 12 months and by a constant number of 29.3 - this is the average number of days in a month.

For example, an employee has 6 days of unused vacation in 2018. Over the past year, his total salary was 420,000 rubles.
The average daily salary of this employee is (420,000 / 12) / 29.3 = 1,194.5 rubles per day
For 6 days of unused vacation, he will receive 1,194.5 * 6 = 7,167.2 rubles.

Is it possible to receive compensation for vacation and continue to work An employee can only receive compensation for unused additional vacation. To do this, he must write an application addressed to the employer or a person who is authorized by the employer to sign such applications.

The application is written in free form. If the company has developed an application form, then you must use it. The application must contain the following information:

In the upper right corner, you must specify information about the employer and the applicant:
- the position of the representative of the employer who has the right to sign such applications, and his full name. For example: “To the General Director of Petarda LLC Silyanov K.P.”;<\li>
- position and name of the applicant. For example: "From the programmer Uvarov M.E.";
Next, in the center, you need to write the word "Statement";
Then the "body" of the statement. Here you need to indicate the main text, that is, a request to replace unused vacation days with monetary compensation. Also here you need to indicate the reason for which the additional vacation arose, its duration and period. You must also specify Art. 126 of the Labor Code of the Russian Federation, on the basis of which such a right arises for an employee;
Then the date of application and the signature of the employee himself.

Based on the application, the personnel officer issues an order and sends an order to pay compensation to the accounting department. The employee must read the order and put his signature on it.

Payment of compensation is made within 10 days after the acceptance of the application or on the day of payment of the next salary.

Replacing a vacation with monetary compensation that does not exceed 28 calendar days is prohibited by law. But some employers meet the needs of employees and pay them such compensation for those holidays that employees “did not take off” in previous years.
Since this is prohibited by law, at the first inspection by the labor inspectorate, the employer, as entity, a fine will be imposed in accordance with Part 1 of Art. 5. 27 of the Code of Administrative Offenses of the Russian Federation in the amount of 30 thousand rubles, and for the general director, as an official, the fine will be from 1,000 to 5,000 rubles.

The decision to pay compensation is made by the employer. It is his right, not his duty. This is stated in Art. 126 of the Labor Code of the Russian Federation, as well as in a letter from Rostrud dated March 1, 2007 No. 473-6-0.

The state guarantees every worker the right to rest. The employer must strictly comply with the law and give its employees annual paid leave. Sometimes, instead of free time, workers are given compensation for unused vacation. Let's figure out in which cases rest days are replaced by monetary rewards and how much the employee is entitled to expect.

When an employee is entitled to compensation

The desire of the worker to receive monetary compensation instead of legal time off is quite understandable, especially in a difficult financial situation. And sometimes there are people who are interested in spending time at work, so they don’t want to take a vacation. But the norms of labor protection require the mandatory allocation of free days from work for each employed citizen.

Compensation is only possible in two situations:

Without interrupting labor activity, the employee has the right to receive money instead of time off ( Art. 126 Labor Code of the Russian Federation).
In the event of the dismissal of a worker, he is guaranteed a monetary replacement for a full vacation not received in a timely manner ( Art. 127 Labor Code of the Russian Federation).

Each of these cases has its own limitations and procedure for compensation.

Compensation without dismissal

The law does not allow replacing the entire period of vacation with monetary compensation. The employer is obliged to provide rest for the minimum prescribed period of time. Usually it is twenty-eight days a year.

But some categories of workers, for example, those employed in the field of education, medicine, or working in the Far North, are extra days annual paid vacation. It is their employee who has the opportunity to exchange for compensation.

For workers with an irregular schedule, additional rest is also provided. It is possible to change it for compensation if this procedure does not contradict the collective agreement and internal regulations.

The same rule applies to replace vacation carried over from previous years. You can only change to a cash payment for a period exceeding the duration of the main paid vacation. It is impossible to compensate for the rest of the time without quitting.

IMPORTANT! The employer is not obliged to replace days of rest with a monetary payment. He has the right to oblige the worker to take a full rest period. Cash compensation occurs only by mutual agreement of the parties.

When vacation cannot be replaced by payment

It is not always legal to provide monetary compensation for unused leave, even when the employer agrees to grant the request of the subordinate. For medical and humane reasons, such a substitution is prohibited for:

Women in position.
Persons who have not reached the age of majority.
Workers working in difficult and harmful working conditions. It is impossible for them to pay compensation instead of additional rest guaranteed to them in connection with the listed factors.

ATTENTION! You cannot receive reimbursement for study leave, because it is provided after the fact of training and is not considered additional.

Upon dismissal

Upon dismissal, for all unused vacations, both regular and extended, the employee receives a cash payment. It does not matter to which category of workers he belongs, in what conditions he works and for what reason he leaves. This is the only way to get a full refund instead of a holiday.

If desired, the resigning person can take all the accumulated days off immediately before leaving. All you need to do is bring the application to the Human Resources Department. Then the last day of vacation will be the moment of calculation. This rule does not apply to those dismissed for guilty actions.

All accumulated time off is paid on the day the employee is calculated. The calculation of the due payment is carried out according to the rules adopted at the state level.

Compensation calculation

Paid compensation for unused vacation may be different. For example, it is easier to calculate the amount of the payment if you need to pay for several days that exceed the worker's main vacation period than missed basic and additional vacations for a couple of years upon his dismissal.

Consider general rules calculation of compensation.

Calculation rules

The amount of compensation is calculated on the basis of the average daily earnings and the number of compensated rest days. When calculating these indicators, the employer's accounting department should be guided by the following principles:

First. Average earnings per day depends on the total amount of accrued wages in the billing period. This amount includes salary, all bonuses and allowances. The resulting number is divided by the number of days for which this amount was accrued, and the required daily earnings are obtained. When calculating compensation, the following are not taken into account:

Payments during periods of work with the preservation of average earnings, for example, vacation and business trips.

If the employee did not have earnings in the next billing period, for example, after the decree, the calculation will be made based on the salary.

IMPORTANT! Only officially accrued salaries and payments are taken into account. For recipients of "envelope" remuneration, compensation is paid based on the minimum salary.

Second. When determining the number of unpaid days from additional rest, there can be no difficulty. This is usually a single digit. But to calculate compensation for unused vacation upon dismissal, you need to calculate how much of it is left for the entire period of work at this place. It can be either a couple of months or several years. Usually the calculation is carried out in calendar days. To determine how much rest time an employee who worked for a couple of months deserved, you need to divide the sum of days of the required annual rest by the number of months in a year. The result is the number of vacation days that are accrued per month of work. For clarity, we present the obtained data in the form of a table:

		Number of months worked	The number of prescribed calendar days of rest for which payment is due
One	2.33	Seven	16.31
Two	4.66	Eight	18.64
Three	6.99	Nine	20.97
Four	9.32	Ten	23.30
Five	11.65	Eleven	28
Six	13.98	Twelve	28

If not a whole month has been worked out, but half or more, this indicator is rounded up. When processing less than half a month, this time is not taken into account in the calculation.

IMPORTANT! In case of dismissal on grounds beyond the control of the will of the employee and his professional and business qualities with more than five and a half months of work experience, compensation is paid for full year. For example, this happens or a worker is drafted into the army.

There are situations when an employee quits who has taken the allotted time ahead, that is, for the period that has not yet worked. Then accrued vacation pay is deducted from the last salary.

Thus, the amount of the payment is equal to the product of daily earnings by the number of days of unused vacation for the hours worked.

If vacation is in working days

The amount of compensation is calculated a little differently for seasonal workers and those who have concluded a contract for a period of up to two months. The difference is that, according to labor law ( Art. 291, 295, Labor Code of the Russian Federation) time is counted in business days, not calendar days. Therefore, the number of days of rest is equal to twice the number of months worked. This calculation formula is based on current regulation about wages of this category of workers.

Taxes and contributions

The issue of reimbursement of rest days that were not provided to the employee does not bypass and Tax Code of the Russian Federation. To calculate how much money you can get for unused time off, you need to remember that this amount is subject to taxes and insurance premiums.

The accounting department, before transferring the vacation pay to the employee, will withhold personal income tax and all contributions from the due amount. As a result, the employee will receive much less in his hands than the accountant originally accrued.

This cost relates to the expenses of the enterprise for the salaries of employees and is taken into account when withholding income tax from the organization, but does not affect the amount of compensation for personnel.

How to get compensation

To receive compensation for unused additional leave, you must write an application addressed to the director of the organization. This can be done by hand or with a computer.

It is important to follow the basic requirements for filling out the document:

If the application is written by hand, you need to use A4 paper and a blue pen.
The heading of the document contains information about the company and employee data (name, position).
The word "statement" is written with a small letter in the center of the line.
In the text of the petition, it is necessary to indicate the articles of the law on the basis of which the request must be satisfied.
At the end, the date of preparation of the document and the signature of the author are indicated.

If the director decides to grant the employee's request, an order is issued to replace part of the vacation with monetary compensation. The timing of payment of compensation depends on the work of the accounting department. According to the rules, the accounting department is obliged to transfer the money to the employee within ten days from the date of acceptance of the application or with the next salary.

Compensation for unused leave in the event of dismissal is paid without a request from the employee. It is enough to have a dismissal order in the accounting department. Employer .

Employer's responsibility

By law, the amount of compensation must be paid in full and on time. In case of violation of this rule, the employer will face an administrative penalty (clause 6, article 5.27 of the Code of Administrative Offenses of the Russian Federation).

He may be fined:

From a thousand to five thousand rubles, if he is an individual entrepreneur.
From ten to twenty thousand rubles, if the violator is an official.
From thirty to fifty thousand rubles. for legal faces.

If the deadline for payment of compensation has been violated, the employee may also receive compensation for the delay.

In addition, in case of serious violations in the implementation of the employee's right to vacation compensation, the perpetrators may be held criminally liable. For the protection of violated rights, you can apply to the labor inspectorate or to the court.

Thus, every officially employed citizen has the right to an annual paid vacation and can count on his monetary compensation. The legislation has a reliable mechanism for the implementation of this legal norm.

According to labor law, every employee has the right to receive paid annual leave.

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Vacation pay is the amount of money that is paid to an employee when taking a vacation. But in practice, there are cases when an employee quits without having time to fully use his vacation. In such a situation, he can count on receiving compensation.

What do you need to know?

First of all, you need to know that if an employee has the right to receive annual paid leave, then the employer is obliged to pay him vacation pay upon dismissal.

Accordingly, when terminating an employment contract, it is first necessary to calculate the number of days of unused vacation. But besides them, the employee must also know the size of the average daily earnings. Precisely on the basis this indicator vacation pay is calculated.

The amount of daily earnings is the sum of the average monthly earnings. The calculation of the amount of vacation pay is carried out by the accountant of the enterprise.

Normative base

Basic legal act regulating this sphere of legal relations is the Labor Code of the Russian Federation.

In particular, this legislative act provides:

the procedure for granting annual paid leave;
the grounds and procedure for terminating the employment agreement concluded with the employee;
rules for calculating the amount of vacation pay upon dismissal.

Calculation of vacation pay upon dismissal

Of your own accord

The Labor Code of the Russian Federation states that an employee can be.

To do this, it is enough to write the appropriate one and notify the employer of last day in this position. In this case, the employee also has the right to receive the amount of vacation pay.

At the same time, the rules for calculating vacation pay are the same when applying all based on termination of an employment contract: this fact does not matter much.

In practice, there are cases when employees use their entire vacation and only after that they submit an application for termination of the employment contract. In this case, of course, the payment of vacation pay is not carried out.

By agreement of the parties

In practice, very often contract of employment is terminated . If an employee has unused vacation days, he receives vacation pay when calculating.

When terminating an employment contract on this basis, the parties enter into an appropriate agreement, which indicates the day the employee is dismissed.

AT this document you also need to indicate the amount that the employee will receive upon dismissal.

When reducing

In practice, there are cases when an employee gets. In this case labor contract terminated at the initiative of the employer.

But this does not mean that the employee is deprived of the opportunity to receive vacation pay. They must be paid to him in full along with other payments that the employee receives during the reduction.

If the employer did not pay the amount of vacation pay during the reduction, the employee may file a lawsuit in court and demand their payment.

In this case, the employee may also claim payment of court costs (for example, legal fees).

For less than a year

In practice, very often there are cases when an employee leaves without having worked for a particular employer for less than 1 year. The legislation provides for the number of vacation days for a full year.

In such a situation, the calculation is carried out on the basis of the following principles:

when working for more than 11 months, compensation is calculated for all 11 months;
if the employee worked in this company from 1 to 11 months, then compensation is paid by making a proportional calculation;
if an employee has worked for less than 1 month, then he can count on receiving vacation pay if he worked in this enterprise for at least half a month.

But there are also exceptions to this rule. If employees have worked in the organization from 5.5 to 11 months, then they can receive the amount of vacation pay:

when closing a company;
at the time of entering military service;
when transferred to another job or position, etc.

Procedure

Below is the procedure for paying vacation pay upon dismissal of an employee.

Documentation

To pay the amount of vacation pay, you must have certain documents.

These include:

letter of resignation if the employee is resigning due to own will;
on termination of the employment contract;
an agreement on the termination of employment relations, if the dismissal is carried out by agreement of the parties.

Calculation of monetary compensation

The calculation of the amount of vacation pay and their payment is carried out by the accountant of the enterprise.

Overpaid funds

In practice, very often there are cases when employees take leave with subsequent dismissal.

In such a situation, it is necessary to pay special attention to the calculation of the amount of vacation pay, since, according to statistics, it is in this situation that the largest number errors.

If the employment contract was terminated before the expiration of the period for which he received leave, the employer has the right to withhold the overpaid money from the amount that must be transferred to the employee's account upon his dismissal.

But if the calculation was made incorrectly due to an accountant's mistake, the employer may demand this amount from him.

If the employee had no income

Many enterprises use such a remuneration scheme as a “black salary”. In this case, an employment agreement is not concluded with the employee, and, accordingly, accruals to the tax service and the pension fund are not made from wages.

From a legal point of view, the employee does not receive a salary, therefore, in such a situation, it makes no sense to talk about the possibility of receiving vacation pay.

The employer can safely not pay them, and it will be necessary to prove the existence of labor relations in court.

In practice, there are also cases when, for example, an employee was on maternity leave during the current year. This means that there was no payroll.

In such a situation, when calculating the amount of vacation pay, all types of accruals and bonuses accepted by the tariff agreement, which was approved in a particular enterprise, are taken into account.

Does experience matter?

This question interests many workers. In fact, experience doesn't really matter.

The only thing that is taken into account when calculating the amount of vacation pay is less than 1 year of work experience at this enterprise. In other cases, seniority is not taken into account.