Leading researcher how many days of vacation. Candidate of Sciences additional vacation time of actual work

). The number of calendar days of vacation does not include non-working holidays if they fall within the period of the annual main and additional holidays. Annual additional paid leave is calculated separately and summed up with the annual main paid leave (duration of 28 calendar days), and in total terms they make up the total duration of the annual paid leave. For example, if you are entitled to 10 days of additional leave, which is added to your basic leave of 28 calendar days, your total annual paid leave would then be 38 calendar days.

Who rests longer than others: the right to an extended vacation

Decree of the Government of the Russian Federation of May 14, 2015 No. 466 approved the list of positions of educational institutions (general educational institutions, educational institutions of primary, secondary and higher professional education, etc.), work in which gives the right to annual extended paid vacations lasting 56 or 42 calendar days depending on the type of institution and position.

The right to extended vacations is used by university scientists holding full-time positions and having a doctorate degree - lasting 48 working days, and a candidate of science - 36 working days (Decree of the Government of the Russian Federation of August 12, 1994 No. 949).

By separate federal laws, the duration of vacations employees performing research and development work, increased. For example, in accordance with Art. 5 of the Federal Law of the specified category of workers when performing works that use toxic chemicals related to chemical weapons, as well as work to eliminate facilities for the production of chemical weapons, vacation duration is set 56 calendar days and for some workers 49 calendar days.

Extended leave is granted to employees of healthcare organizations that diagnose and treat HIV-infected patients, as well as employees of organizations whose work is related to materials containing the human immunodeficiency virus - 36 working days, in accordance with the Procedure for granting benefits to employees at risk of infection with the immunodeficiency virus a person in the performance of his official duties (Decree of the Government of the Russian Federation of April 3, 1996 No. 391,).

The right to extended holidays is enjoyed by federal civil servants of the civil service(Article 46 of the Federal Law ""). The total duration of annual paid leave (basic and long service) is differentiated from 40 to 45 calendar days depending on the position held. At the same time, additional leaves for irregular working hours, as well as in connection with difficult, harmful and (or) dangerous conditions of the civil service, are granted in addition to the above annual paid leave. The norms of labor law do not apply to relations related to the civil service, and, in particular, to the procedure for granting and the duration of basic and additional paid holidays (Article 73 of the Federal Law "").

Vacation working disabled people is 30 calendar days(Article 23 of the Federal Law).

Who is entitled to additional paid leave?

Employees employed in jobs with harmful and (or) dangerous working conditions (the list of such jobs, the duration of vacation and the conditions for its provision are approved by the Government of the Russian Federation) are provided with annual additional paid vacation().

Additional leave for work with harmful working conditions is provided to employees in accordance with the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day (). This List is subject to . The procedure for granting additional leave for work with harmful working conditions is enshrined in.

Some categories of workers are given annual additional leave for the special nature of the work, for example, workers with irregular working hours (), citizens of working age working in the regions of the Far North and equivalent areas(the duration of this leave, the procedure for granting and combining annual paid holidays and the corresponding compensation associated with the use of the leave are established in,). The duration and conditions for granting this leave are determined by the Government of the Russian Federation ().

Annual additional paid holidays are provided in other cases provided for by the Labor Code of the Russian Federation, federal laws, as well as resolutions of the Government of the Russian Federation. For example, additional leave of up to four calendar days is granted to employees of industrial and production personnel in the coal, shale, mining industries and certain basic industries for multi-shift work (Decree of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions dated July 2, 1990 No. 647).

General practitioners (family doctors) and their nurses an annual additional paid three day vacation for continuous work in these positions over three years(Decree of the Government of the Russian Federation of December 30, 1998 No. 1588 "").

Employers, taking into account their production and financial capabilities, can independently establish additional holidays for employees. The procedure and conditions for their provision are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

Leave in case of employment with irregular working hours

Workers with irregular working hours annual additional paid leave is provided, the duration of which cannot be less than three calendar days ().

The collective agreement or the internal labor regulations of the employing organization should provide for the duration of additional paid leave with irregular working hours, taking into account the amount of work, the degree of labor intensity, the employee's ability to perform his labor functions outside the normal working hours, etc.

Rules for granting annual additional paid leave employees with irregular working hours in organizations financed from the federal budget, approved by Decree of the Government of the Russian Federation of December 11, 2002 No. 884. This additional leave is granted to individual employees of organizations financed from the federal budget for working with irregular working hours. The main condition for granting this additional leave is the periodic need for employees to perform their labor functions outside the normal working hours.

Payment for additional holidays provided to employees with irregular working hours of employer organizations financed from the budget (federal, subject of the Russian Federation and local government) is made from the wage fund.

Payment for additional vacations granted to employees of other organizations in accordance with the collective agreements adopted by them and other local regulations is made at the expense of the organizations (employers) own funds.

Certain categories of employees have the right to use annual paid leave at their request at a convenient time for them. These categories of workers include, for example:

• workers under the age of 18 ();
• husbands whose wives are on maternity leave (during this leave);
• spouses of military personnel, whose vacation may be granted simultaneously with the vacation of their husbands (wives) (clause 1, article 11 of the Federal Law of May 27, 1998 No. 76-FZ "");
• parents (guardians, custodians) working in the Far North and equivalent localities who are entitled to receive annual paid leave or part of it (at least 14 calendar days) to accompany a child under the age of 18 entering an educational institution of secondary or higher vocational education located in another locality ();
• persons working part-time ();
• participants of the Great Patriotic War, disabled war veterans, combat veterans, including disabled people, labor veterans (- Federal Law of January 12, 1995 No. 5-FZ "On Veterans");
• Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory (clause 3, article 8 of the Law of the Russian Federation of January 15, 1993 No. 4301-1 "");
• Heroes of Socialist Labor and full holders of the Order of Labor Glory (Article 6 of the Federal Law of January 9, 1997 No. 5-FZ "");
• persons awarded the badge "Honorary Donor of Russia" (Article 23 of the Federal Law of July 20, 2012 No. 125-FZ "");
• persons who received or suffered radiation sickness and other diseases associated with radiation exposure due to the Chernobyl disaster or with work to eliminate its consequences, disabled people due to the Chernobyl disaster, participants in the liquidation of the disaster, citizens evacuated from the exclusion zone and resettled from the resettlement zone, and some others persons exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, other accidents at nuclear facilities for military and civil purposes, tests, exercises and other work related to any type of nuclear installations (- Law of the Russian Federation dated May 15, 1991 No. 1244-1 " On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster).

Vacation schedule: possibility of rescheduling and withdrawal from vacation

Annual paid leave must be granted within the period established by the vacation schedule. This leave must be extended or rescheduled for another period in case of temporary incapacity for work of the employee or when the employee performs state duties during the leave, if this provides for release from work or in other cases provided for by laws, local regulations (). When postponing annual paid leave in these cases for another period, the employer must take into account the wishes of the employee.

Another procedure is established for postponing the annual paid leave if the employee was not paid for the time of the vacation in a timely manner or the employee was warned about the start time of the vacation later than two weeks before it began. In this case, the employer, at the written request of the employee, is obliged to postpone the annual paid leave for another period agreed with the employee.

In exceptional cases, in order to avoid adverse consequences for the employer, annual paid leave may be postponed with the consent of the employee to the next working year. This leave must be granted to the employee no later than 12 months after the end of the working year for which this annual paid leave is granted. At the same time, he can join a new vacation.

If an employee is under 18 years of age or is employed in work with harmful or dangerous working conditions, then the transfer of leave is not allowed.

Employees with two or more children under the age of 14, as well as employees with a disabled child under the age of 18, single mothers raising a child under 14, fathers raising a child under 14 without a mother may additional holidays without pay for up to 14 calendar days are provided, which, at the written request of the employee, are fully or partially added to the annual paid leave (). When transferring annual paid leave in the cases considered in our article, this additional leave without pay cannot be transferred to the next year ().

It is possible to divide the annual paid leave into parts. This is allowed by agreement between the employee and the employer (). At the same time, it is not determined how many parts the vacation can be divided into, but in all cases at least one of the parts of this vacation must be at least 14 calendar days, which complies with the requirements of the Convention of the International Labor Organization dated June 24, 1970 No. 132.

Early recall of an employee from vacation is allowed only with his consent. The refusal of an employee and his absence from work before the end of the leave granted to him is not considered as a violation of labor discipline. An employee's recall from vacation must be properly executed by issuing an order or instruction by the employer. The unused part of his vacation in connection with the recall of the employee must be provided at the choice of the employee at a time convenient for him during the current working year, or added to a new vacation for the next working year.

It is prohibited to recall from vacation pregnant women, employees under 18 years of age, as well as employees engaged in work with harmful and (or) dangerous working conditions.

Part of the vacation that exceeds 28 calendar days can be replaced with monetary compensation (). In addition, when summing up or transferring vacation to the next working year, a part of each annual paid vacation exceeding 28 calendar days can be replaced with monetary compensation. Replacing part of the vacation with monetary compensation is carried out at the written request of the employee.

For certain categories of workers (pregnant women, workers under the age of 18, persons employed in work with harmful and (or) dangerous working conditions, in order to protect their health), vacation cannot be replaced with monetary compensation ().

Dismissal and leave: realization of the right to rest

The employee must be given the opportunity to exercise the right to leave. Upon dismissal, the employee is paid monetary compensation in all cases, regardless of the reason for dismissal, for all unused vacations by the day of dismissal (). At the request of the employee, instead of compensation for unused holidays, he may be granted leave with subsequent dismissal (with the exception of cases of dismissal for guilty actions). In this case, the day of dismissal is considered the last day of vacation. This date is entered in the work book as the date of dismissal.

If the dismissal of an employee is due to the expiration of the term of the employment contract, then leave with subsequent dismissal may be granted on condition that the time of leave in whole or in part goes beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation, which is entered in the work book as the date of dismissal.

If unused vacation with subsequent dismissal is granted to the employee upon termination of the employment contract at the initiative of the employee, he has the right to withdraw his application for dismissal, provided that this vacation has not yet begun, that is, before the day the vacation starts, and he has not been invited to his place in the order of transfer to another employee.

Related Documents

• Decree of the Government of the Russian Federation of May 14, 2015 No. 466
• Decree of the Government of the Russian Federation of August 12, 1994 No. 949
• Federal Law of November 7, 2000 No. 136-FZ
• Decree of the Government of the Russian Federation of April 3, 1996 No. 391
• Decree of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of July 2, 1990 No. 647
• Decree of the Government of the Russian Federation of December 30, 1998 No. 1588
• Decree of the Government of the Russian Federation of December 11, 2002 No. 884

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Summer is a traditional time for vacations, including for teachers and researchers. These categories of employees are entitled to extended annual leave, as well as to other types of leave.

Annual extended leave

All employees in the institution are provided with annual leave while maintaining their place of work (position) and average earnings in accordance with Art. 114 of the Labor Code of the Russian Federation. Annual basic paid leave is granted to employees for a duration of 28 calendar days. In some cases, employees are granted extended annual basic paid leave (more than 28 calendar days).

Pedagogical workers provided with an annual basic elongated paid leave, the duration of which is established by the Government of the Russian Federation (Article 334 of the Labor Code of the Russian Federation). Currently, the Resolution of 05/14/2015 N 466 "On the annual basic extended paid holidays" (hereinafter - Resolution N 466) is in force. Also, in accordance with paragraph 3 of part 5 of Art. 47, part 7 of Art. 51 and part 4 of Art. 52 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" (hereinafter - Law N 273-FZ), extended leave is granted to the heads of educational organizations and their deputies.

The recent Decree of the Government of the Russian Federation of 04/07/2017 N 419 amended Decree N 466. The changes relate to holidays for teachers of non-standard educational organizations.

So, according to part 5 of Art. 77 of Law N 273-FZ in order to identify and support individuals who have shown outstanding abilities, as well as those who have achieved success in educational, scientific and research, creative, physical culture and sports activities, in educational organizations specialized structural divisions are created. There are also educational organizations that have the right to implement basic and additional educational programs that do not belong to the type of such educational organizations (non-standard educational organizations). Features of the organization and implementation of educational activities by them are established by the Ministry of Education and Science of Russia.

The staffing table of a non-standard educational organization, which determines the list of positions and the number of staff units of teachers, is a local normative act and is approved by its head. The appendix to Decree N 466, which establishes the duration of vacations for teachers, is supplemented by Section V, which establishes the duration of extended vacations for employees of such organizations.

The duration of vacations is established for various groups of the Nomenclature of positions of pedagogical workers, approved by Decree of the Government of the Russian Federation of 08.08.2013 N 678 (hereinafter referred to as the Nomenclature) (table No. 1).

Table N 1

Duration of extended leave for employees of non-standard educational organizations

In addition to teaching staff, extended annual leave is granted scientists. According to Decree of the Government of the Russian Federation of August 12, 1994 N 949 "On the annual vacations of scientific workers with a scientific degree", scientific institutions financed from the federal budget have the right to establish annual paid leave for scientific workers with a scientific degree:

Doctor of Sciences - 48 working days;

PhD - 36 working days.

These holidays are granted to scientific workers holding full-time positions, academic degrees for which are provided for by the tariff and qualification requirements agreed and approved in the prescribed manner.

Long leave for teaching staff

Pedagogical workers have the right to a long vacation for up to one year at least every ten years of continuous teaching work in the manner established by the Ministry of Education and Science of Russia (from Article 335 of the Labor Code of the Russian Federation, clause 4, part 5, article 47 of Law N 273-FZ) . At present, a similar Procedure is approved by the Order of the department of May 31, 2016 N 644 (hereinafter - Order N 644). The right to a long vacation is given to pedagogical workers who fill the positions named in section I of the Nomenclature: the teaching staff of universities, school teachers, coaches, educators, counselors, etc.

The right to a long vacation is granted at least every ten years of continuous teaching work(clause 2 of Order N 644).

The length of service of continuous pedagogical work is established by the institution in accordance with the entries in the work book or on the basis of other properly executed documents confirming the fact of continuous pedagogical work (clause 3 of Order N 644).

Clause 5 of Order N 644 provides that the duration of long-term leave, the order of its grant, its division into parts, extension on the basis of a certificate of incapacity for work during the period of being on long-term leave, the addition of long-term leave to the annual basic paid leave, the provision of long leave to part-time workers, payment at the expense of funds received by the organization from income-generating activities, and other issues not provided for by Order N 644 are determined by the collective agreement.

Institutions independently establish the possibility and necessity to pay for long holidays for teaching staff. By the way, such holidays are paid at the expense of the institution's own income. In the event that an institution establishes in a collective agreement that a long vacation is paid or partly paid, it is necessary to establish the procedure for its payment. It can be average earnings, a percentage of average earnings, a fixed amount per month, etc.

Other holidays

Teachers may be required additional leave on the general basis provided for by the Labor Code of the Russian Federation.

Annual additional paid holidays are granted to employees employed in jobs with harmful and (or) dangerous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas. In addition, employers, taking into account their production and financial capabilities, can independently establish additional holidays for employees. The procedure and conditions for granting these holidays are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

Annual additional paid leave is granted to employees whose working conditions at their workplaces, according to the results of a special assessment of working conditions, are classified as harmful working conditions of the 2nd, 3rd or 4th degree or dangerous working conditions (Article 117 of the Labor Code of the Russian Federation).

Employees with irregular working hours are granted additional annual paid leave, the duration of which is determined by the collective agreement or internal labor regulations and which cannot be less than three calendar days(Article 119 of the Labor Code of the Russian Federation). The rules for granting such leave to employees with irregular working hours in federal state institutions are approved by Decree of the Government of the Russian Federation of December 11, 2002 N 884.

The list of positions of employees with irregular working hours, who are entitled to additional leave, is established by the internal labor regulations or other regulatory act of the institution. When employees are included in this list, overtime work is not paid, but is compensated by additional leave. The condition on the establishment of an irregular working day must be included in the employment contract with the employee.

The list of positions of employees with irregular working hours includes managerial, technical and economic personnel and other persons whose work during the working day cannot be accurately recorded, persons who distribute working time at their own discretion, as well as those whose working hours, due to the nature of work divided into parts of indefinite duration.

The right to additional leave arises for the employee, regardless of the duration of work in conditions of irregular working hours.

Additional leave granted to employees with irregular working hours is added to the annual basic paid leave (including extended), as well as other annual additional paid leaves.

Thus, institutions independently establish a list of positions for employees, including teachers with irregular working hours. At the same time, higher educational institutions can take into account the recommendations of the USSR Ministry of Higher Education, given in the Instructional Letter of July 10, 1980 N 26. According to this Letter, workers with irregular working hours include:

Vice-rectors and their deputies (except for vice-rectors for academic and scientific work);

Deputy deans;

Heads of circles of educational institutions;

Deputy Head of the Department for Research;

Directors of botanical gardens, heads of departments of seed production (in agricultural universities);

Head of student design bureau;

Heads of agrobiological, meteorological, machine-testing, magnetic, geographical, aerological stations;

Heads of weather forecast bureau, cartographic bureau;

Heads of biological, geodetic, geophysical and other educational and scientific bases;

Heads of the educational laboratory, veterinary clinic, experimental field, nursery, etc.

Leave and compensation

The main vacation is paid on the basis of the average wage, for the calculation of which all types of payments provided for by the wage system applied by the relevant employer are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). The regulation on the features of the procedure for calculating the average wage was approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922.

According to Art. 126 of the Labor Code of the Russian Federation, a part of the annual paid leave exceeding 28 calendar days, upon a written application of the employee, can be replaced by monetary compensation.

When summing up annual paid holidays or postponing annual paid holidays to the next working year, a part of each annual paid holiday exceeding 28 calendar days, or any number of days from this part, can be replaced by monetary compensation.

It is not allowed to replace with monetary compensation the annual basic paid leave and annual additional paid leaves for pregnant women and employees under the age of eighteen years, as well as the annual additional paid leave for employees employed in work with harmful and (or) dangerous working conditions, for work in appropriate conditions. (except for the payment of monetary compensation for unused vacation upon dismissal).

In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February to the 28th (29th) day inclusive) is considered a calendar month.

The average daily earnings for vacation pay and compensation for unused vacation 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).

The average daily earnings for the payment of holidays provided in working days, as well as for the payment of compensation for unused holidays, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of the six-day working week.

The collective agreement, local normative act may also provide for other periods for calculating the average wage, if this does not worsen the position of employees.

Vacation planning

The expenses of the institution, including vacation expenses, should be planned:

In the budget estimate - for state institutions;

In terms of financial and economic activity (FEA) - for budgetary and autonomous institutions.

These documents are accepted at the beginning of the financial year. In connection with the introduction of amendments to Resolution N 466, non-standard educational institutions have an obligation to provide extended leave to their teachers. This will require an increase in the cost of vacation pay and accruals on them. The increased amount of costs should be included in the FCD plan or budget estimate of the institution.

Vacation pay for the main annual leave, for additional leave, as well as for long leave (if it is paid in the institution) should be accrued using reserves for future expenses.

According to paragraph 302.1 of the Instructions for the use of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), institutions on account 40160 "Reserves for future expenses" form reserves for obligations that are not defined in size and (or ) execution time. Including on this account, reserves are formed for obligations for the forthcoming payment of vacations for the time actually worked and accruals for the amount of these payments. The procedure for the formation of reserves, including types of reserves, methods for assessing liabilities, the date of recognition in accounting, etc., is established by the institution as part of the formation of an accounting policy.

In practice, they use two main payment methods and the use of the reserve for future expenses for vacation pay:

As of December 31 of each year, the number of vacation days not taken by employees of the institution is calculated and multiplied by the average daily wage;

During the next year, the amount of the reserve is used, and as of December 31, the balance (if any) is reversed, and the new calculated amount of the reserve is taken into account.

The second option is more time consuming, but more accurate. On the last day of each month, vacation pay earned by each employee is calculated. This amount is credited to the reserve. At the end of the next month, the calculation is made again. If the employee did not go on vacation, the previously accrued reserve is reversed, the newly calculated one is put. If the employee went on vacation, vacation pay is accrued at the expense of the reserve. If there is an excess of the amount of the accrued reserve, it is charged as an expense. The last method involves the use of automation of the calculation of the reserve and accruals due to it, since it is too laborious to do it manually. However, if the accounting program is set up properly once, then all further accruals and reversals are carried out automatically.

In this way, it is also advisable to accrue vacation pay for a long vacation - from the month when the employee has the right to the specified vacation, the amount of vacation pay is accrued in the manner prescribed by the local regulatory act of the institution. At the end of the next month, a new calculation is made (if necessary, if a long vacation is paid based on wages). If a long vacation is paid in a fixed amount, there is no need to re-calculate the reserve, but you only need to check which of the employees has the right to a long vacation (the reserve is accrued), and who has the right to it is realized in the current month (the reserve is used).

In addition to the amount of vacation pay itself, the amount of insurance premiums must be included in the reserve. It can be calculated as the amount of vacation pay multiplied by the contribution rate, excluding the limit for accruing insurance premiums. If the institution has employees whose payroll exceeds the contribution limit, an adjustment factor can be calculated - the ratio of last year's contributions to the payroll. By this coefficient, multiply the amount of calculated insurance premiums from vacation pay accrued to the reserve.

Accounting

In accounting, the formation of reserves for vacation pay, including accruals for wage payments, is reflected in the entry:

Debit of account 0 40120 211 "Wage expenses",

or Debit account 0 40120 213 "Costs of accruals for wage payments",

or Debit account 0 10900 000 "Costs for the manufacture of finished products, performance of work, services"

Account credit 0 40160 211 "Reserve for future expenses for vacation pay"

or Credit of account 0 40160 213 "Reserve for future expenses for accruals on payment for wages when paying for vacations."

At the same time, the accrual of deferred liabilities is reflected by the entry:

Debit of account 0 50690 211 "The right to assume obligations for other regular years (outside the planning period) for wages"

or Debit account 0 50690 213 "The right to assume obligations for other regular years (outside the planning period) for accruals on wage payments"

Credit of account 0 50299 211 "Deferred liabilities for other regular years (outside the planning period) for wages"

or Credit of account 0 50299 213 "Deferred liabilities for other consecutive years (outside the planning period) for accruals on wage payments"

A liability was accepted for the amount of the created reserve for the payment of long holidays, as well as for the amount of accrued insurance premiums within the created reserve for the payment of holidays.

The accrual of expenses (settlements on obligations), for which a provision was previously formed, is reflected as follows:

Debit account 0 40160 211 "Reserve for future expenses for vacation pay"

Account credit 0 30211 730 "Increase in payables on wages"

The use of the previously accrued reserve in terms of the amount of vacation pay is reflected;

Account debit 0 40160 213 "Reserve for future expenses for accruals for payment of wages when paying for vacations"

Account credit 0 30302 730 "Increase in accounts payable on insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood",

or Credit of account 0 30306 730 "Increase in debt on insurance premiums for compulsory social insurance against industrial accidents and occupational diseases",

or Credit of account 0 30307 730 "Increase in debt on insurance premiums for compulsory health insurance to the Federal Compulsory Health Insurance Fund",

or Account credit 0 30310 730 "Increase in debt on insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension"

The use of the previously accrued reserve in terms of the amount of vacation pay accruals is reflected.

At the same time, the obligations of the institution of the current financial year to pay vacation pay are reflected:

Debit of account 0 50610 211 "The right to accept obligations of the current year on wages"

or Debit account 0 50610 213 "The right to accept obligations of the current year for accruals on wage payments"

Credit of account 0 50211 211 "Accepted obligations of the current year on wages"

or Credit of account 0 50211 213 "Assumed liabilities of the current year for accruals on wage payments"

The obligation of the current financial year to pay vacation pay and accruals on them has been accepted.

In addition, previously accrued deferred liabilities are reversed at the same time.

If the accrued amount of vacation pay and contributions to funds from the amount of vacation pay exceeded the previously formed reserve, the excess amount is accrued as a normal expense of the current financial year. In some cases, it should be accrued in the form of deferred expenses (if the employee's vacation rolls over to the next year).

Personal income tax is withheld from the amount of vacation pay by the entry:

Credit of account 0 30301 730 "Increase in accounts payable for personal income tax".

After accrual of vacation pay, monetary obligations are reflected by the entry:

Debit of account 0 50211 211 "Accepted obligations of the current year on wages"

or Debit of account 0 50211 213 "Assumed liabilities of the current year for accruals on wage payments"

Account credit 0 50212 211 "Accepted monetary obligations of the current year for wages"

or Credit of account 0 50212 213 "Accepted monetary obligations of the current year for accruals on payments for wages."

Vacation pay is shown as follows:

Account debit 0 30211 830 "Reduction of payables for wages"

Account credit 0 20134 610 "Disposal of funds from the cash desk of the institution",

or Credit of account 0 20111 610 "Disposal of funds of the institution from personal accounts in the treasury body" (for budget, autonomous institutions),

Simultaneously - increase off-balance account 18 "Disposal of funds"

The amount of accrued vacation pay is paid to the employee;

Debit of account 0 30301 830 "Reduction of payables for personal income tax"

Account credit 0 20111 610 "Disposal of funds of the institution from personal accounts in the treasury"

or Credit of account 0 20121 610 "Disposal of funds of an institution in a credit institution" (for autonomous institutions that have an account with a credit institution)

VAT paid to the budget.

Simultaneously - increase off-balance account 18 "Disposal of funds".

The payment of insurance premiums is reflected in the same way.

Article 126. Replacement of annual paid leave with monetary compensation

Employees are granted annual leave while maintaining their place of work (position) and average earnings.

Annual basic paid leave is granted to employees for a duration of 28 calendar days.

Annual basic paid leave lasting more than 28 calendar days (extended basic leave) is granted to employees in accordance with this Code and other federal laws.

Annual additional paid holidays are granted to employees employed in jobs with harmful and (or) dangerous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas, as well as in other cases provided for by this Code and other federal laws.

Employers, taking into account their production and financial capabilities, may independently establish additional holidays for employees, unless otherwise provided by this Code and other federal laws. The procedure and conditions for granting these holidays are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

Annual additional paid leave is granted to employees employed in jobs with harmful and (or) dangerous working conditions: in underground mining and open pit mining in cuts and quarries, in areas of radioactive contamination, in other jobs associated with adverse effects on human health of harmful physical, chemical, biological and other factors.

The minimum duration of the annual additional paid leave for employees employed in jobs with harmful and (or) dangerous working conditions, and the conditions for granting it, are established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

(Part two as amended by Federal Law No. 90-FZ of June 30, 2006)

The list of categories of employees who are entitled to additional annual paid leave for the special nature of their work, as well as the minimum duration of this leave and the conditions for granting it, are determined by the Government of the Russian Federation.

Employees with irregular working hours are granted annual additional paid leave, the duration of which is determined by the collective agreement or internal labor regulations and which cannot be less than three calendar days.

The procedure and conditions for granting annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the authorities of the constituent entity of the Russian Federation, and in organizations financed from the local budget, local governments.

The duration of the annual basic and additional paid holidays of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling on the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave.

When calculating the total duration of annual paid leave, additional paid leaves are added to the annual basic paid leave.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

actual work time;

the time when the employee did not actually work, but in accordance with labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract, the place of work (position) was retained, including the time of the 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;

the period of suspension from work of an employee who has not undergone a mandatory medical examination (examination) through no fault of his own;

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

(paragraph introduced by Federal Law No. 157-FZ of July 22, 2008)

(part one as amended by Federal Law No. 90-FZ of 30.06.2006)

the time of the employee's absence from work without good reason, including as a result of his suspension from work in the cases provided for in Article 76 of this Code;

the time of leave to care for a child until he reaches the age established by law;

paragraph is invalid. - Federal Law of July 22, 2008 N 157-FZ.

The length of service giving the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.

Paid leave must be granted to the employee annually.

The right to use the leave for the first year of work arises for the employee after six months of his continuous work with this employer. By agreement of the parties, an employee may be granted paid leave before the expiration of six months.

women - before maternity leave or immediately after it;

employees under the age of eighteen;

Decree of the Government of the Russian Federation dated October 1, 2002 No. 724 “On the duration of the annual basic extended paid leave provided to teachers of educational institutions” approved a list of positions in educational institutions (general educational institutions, educational institutions of primary, secondary and higher vocational education, etc.).

The right to extended vacations is used by university researchers holding full-time positions and having a doctoral degree - 48 working days, and a candidate of sciences - 36 working days (Decree of the Government of the Russian Federation of August 12, 1994 No. 949 “On the annual vacations of scientists with academic degree).

Separate federal laws have increased the duration of vacations for employees performing research and development work. For example, in accordance with Art. 5 of the Federal Law “On the Social Protection of Citizens Employed in Works with Chemical Weapons” of this category of workers, when performing work that uses toxic chemicals related to chemical weapons, as well as work on the elimination of chemical weapons production facilities, a vacation of 56 calendar days is established. days, and for some employees - 49 calendar days.

Extended leave is granted to employees of healthcare organizations that diagnose and treat HIV-infected patients, as well as employees of organizations whose work is related to materials containing the human immunodeficiency virus - 36 working days, in accordance with the Procedure for granting benefits to employees at risk of infection with the immunodeficiency virus a person in the performance of their official duties (Decree of the Government of the Russian Federation of April 3, 1996 No. 391 “On the procedure for granting benefits to employees at risk of contracting the human immunodeficiency virus in the performance of their official duties”, Article 350 of the Labor Code of the Russian Federation).

The right to extended vacations is enjoyed by federal civil servants of the state civil service (Article 46 of the Federal Law “On the State Civil Service of the Russian Federation”).

The total duration of annual paid leave (basic and long service) is differentiated from 40 to 45 calendar days, depending on the position held. At the same time, additional leaves for irregular working hours, as well as in connection with difficult, harmful and (or) dangerous conditions of the civil service, are granted in addition to the above annual paid leave.

The norms of labor law do not apply to relations related to the civil service, and, in particular, to the procedure for granting and the duration of basic and additional paid holidays (Article 73 of the Federal Law “On the State Civil Service of the Russian Federation”).

The leave of working disabled people is 30 calendar days (Article 23 of the Federal Law “On the Social Protection of the Disabled in the Russian Federation”).

If your scientific organization is not funded from the budget, then the provisions of this Decree do not apply to it. And this means that your organization, in the case of granting vacations to employees with a scientific degree, lasting 48 and 36 working days, will not be able to take into account the costs when calculating income tax, despite the fact that they are provided for by the collective agreement. We have already dealt with this issue (cf.

"EJ" No. 25, 2004). Now consider the procedure for granting additional holidays. What is the difference between an extended basic vacation and an additional vacation?

116 of the Labor Code of the Russian Federation. This article refers to the following employees: those employed in work with harmful or dangerous working conditions; having a special character

This scheme for this example provides the following.

After that, the total vacation period (from February 7 to April 2, 2005) is converted into calendar days (in the example given, this is 52 calendar days). At the same time, it must be borne in mind that non-working holidays on February 23 and March 8, falling on the vacation period, are not included in the number of calendar days and are not taken into account.

The resulting number of calendar days will be the total duration of annual paid leave, the calculation of the average wage of which should be carried out according to the rules established by Article

Example: Candidate of Sciences V.S.

We determine the amount of payments for V.S. Melnikov: 10224.9 x 36 \u003d 368,098.2 rubles.

In this case, it will not matter how long he worked in this organization.

An employee of the accounting department of a scientific organization will have to use the same principle when calculating the compensation payment as when calculating an extended vacation.

What is the duration of annual leave due to researchers who have academic degrees of Candidate of Science and Doctor of Science?

The annual duration of the categories of workers indicated in the question is established on the general basis provided for by the Labor Code of the Russian Federation (Labor Code of the Russian Federation), that is, at least 28 calendar days.

1 st. 41.4 of the Law of January 17, 1992 No. 2202-1).

Employees of the Investigative Committee serving outside areas with special climatic conditions for 30 calendar days, excluding travel time to the place of rest and back in the general case (part 1 of Art.

N 884 "On the doctrine of the development of Russian science" support for the development of science is defined as a priority task of the state, increasing the prestige of scientific work, creating decent living and working conditions for scientists and specialists - as one of the main provisions of state scientific policy. By the Decree of the Government of the Russian Federation of August 12 1994 N 949

Article 115 of the Labor Code of the Russian Federation establishes the duration of the annual main paid leave in calendar days.

At the same time, the minimum duration of vacation payable is 28 calendar days.

The first of them has a generally established duration of 28 calendar days.

The second - lasting more than 28 calendar days, the so-called extended basic leave. Extended basic holidays are granted in accordance with the Labor Code or other federal laws.

Thus, employees under the age of 18 use extended vacations - 31 calendar days (art.

N 1577 "On holidays for employees of research, educational and cultural institutions" and other decisions of the Government; b) The list of professions and positions of employees of institutions and organizations of the system of the Ministry of Education of the USSR, who, due to harmful working conditions, are provided with additional leave and a shorter working day (Appendix No. 2), compiled in accordance with the List of industries, workshops, professions and positions with harmful conditions labor, work in which gives the right to additional leave and a shorter working day, approved by the Decree of the State Committee of the Council of Ministers of the USSR on labor and wages and the Presidium of the All-Union Central Council of Trade Unions of December 24, 1960.

What is the procedure for granting annual paid leave to candidates of sciences in non-scientific organizations? In accordance with Decree of the Government of the Russian Federation of August 12, 1994 N 949 “On annual vacations of scientific workers with a scientific degree”, scientific institutions (organizations) financed from the federal budget have the right (but are not obliged) to provide candidates of science with a vacation of 36 working days, and for doctors of science - 48 working days.

At the same time, employees of such institutions (organizations) must hold full-time positions, academic degrees for which are provided for by tariff and qualification requirements. However, in accordance with Part 2 of Article 116 of the Labor Code of the Russian Federation, an organization can independently provide for the provision of additional paid leave in the internal local documents of the organization, or in an employment contract with an employee.

Each researcher has the right to annual leave established by federal law and paid by the employer. Some accountants who do not delve too deeply into this topic give candidates of science a basic twenty-eight-day vacation.

In the article we will tell about the vacation for candidates of sciences, consider the process of registration. Who is eligible for extended leave? Annual leave, paid by the employer, is provided in accordance with Art.

115 of the Labor Code of the Russian Federation: Duration of annual leave for employees 28 calendar days For certain categories of citizens, the Federal legislation provides for extended basic leave.

Attention

From this amount, the accounting employee must withhold income tax:

• 112,244.76 x 13% = 14,591.81 rubles

The candidate will receive 112,244.76 - 14,591, 81 = 97,652.95 rubles in his hands. What formulas are used when calculating vacation pay for an incomplete period? If the candidate has worked in a scientific organization for less than 12 months, then the accounting officer, when calculating his vacation pay, must use the following formula: KNM \u003d 29.4: KD x Dot;

• ILC - the number of months that the candidate has worked in the organization in full;
• KD - the number of days in the billing month;
• Add. - all days worked by the candidate.

Example 3. An employee of a research institute, who is a candidate of science, decided to go on extended leave from 06/01/2017. to 21.07.2017 He has been working in the organization since December 10, 2016.

It follows from them that those employees who have the right to claim extended or additional leave during the period of employment cannot receive compensation for its unused part. Question number 4.

Our organization plans to dismiss an employee who is a candidate of science. Should we pay him compensation for unused vacation? Each employee, including a candidate, upon dismissal from a commercial or budgetary organization must receive all payments due to him, including for unused vacation.

In addition to the main annual leave, researchers working at enterprises where certain harmful working conditions are present are also entitled to an additional paid period, which is also the responsibility of the employer.

Accordingly, if a person has an academic degree and, at the same time, works in rather difficult conditions, then such an employee can safely count on a fairly long vacation with pay.

How to count vacation days: an instruction for all cases must be converted to calendar. Table of contents:

• Information and legal portal
• What is the procedure for granting annual paid leave to candidates of sciences in non-scientific organizations?
• On the annual vacations of scientific workers.
• Vacation of a researcher with a Ph.D. degree working in hazardous working conditions
• Vacation of scientists
• Regulations on additional holidays for employees of the company

Information and Legal Portal

The full salary for the period worked is 4,531 thousand rubles, the number of working days is 225. The calculation of compensation looks like this: From 07/26/2014 to 06/04/2015 A.V. in full.

We determine the number of unworked days by subtracting from the total number of working days (according to the production calendar) the value given to us: 247 - 225 = 22 days. Calculation of the average daily salary: (4,531,000) / (10 * 29.4 22) \u003d 14,338.6 rubles. We determine the amount of the accrued compensation: 14338.6 x 56 \u003d 802,962.1 rubles.

Calculation of the issued amount: 802,962.1-802,962.1 x 13% = 698,578 rubles When applying for an extended basic vacation, you should look at the changes in the Labor Code of the Russian Federation regarding this issue. The parameters or conditions used for calculations may change, and the accountant risks making an error in the accrual.

It should be noted that the Federal legislation allows commercial organizations, regardless of the form of ownership and the types of activities carried out, to independently decide on the issue of granting extended holidays.

In this case, this issue should be fixed in the local acts of the organization. For example, a collective agreement usually prescribes the procedure for calculating wages for full-time employees, as well as the procedure for granting them annual holidays.

Also, the head of the organization may issue a separate order, according to which the candidate can go on extended paid leave. In the event that the organization does not regulate the issue of extended holidays by internal local acts, the accounting officer should take into account only 28 calendar days when calculating vacation pay for either a candidate or a doctor of science. Question number 3.

The duration of the annual basic and additional holidays for employees is calculated in calendar days and is not limited to a maximum limit (Article 120 of the Labor Code of the Russian Federation). The number of calendar days of vacation does not include non-working holidays if they fall within the period of the annual main and additional holidays.

Annual additional paid leave is calculated separately and summed up with the annual main paid leave (duration of 28 calendar days), and in total terms they make up the total duration of the annual paid leave.

For example, if you are entitled to 10 days of additional leave, which is added to your basic leave of 28 calendar days, your total annual paid leave would then be 38 calendar days.

Vacation for candidates of sciences

If candidates of sciences work in commercial companies, then such employers are not obliged to provide them with extended holidays.

But, most often, the rest of the vacation is added to the rest days of the next reporting year, since the opportunity to immediately take almost two months of rest can be a serious test for any institution that needs the constant presence of a qualified employee at the workplace.

When a civil servant can replace leave with monetary compensation Registration of leave for researchers Annual paid leave is provided to researchers in accordance with the schedule developed for the current year.

An order to grant leave to an employee If a researcher goes on vacation in accordance with the schedule, then he does not need to fill out a special application with a request for leave.

The procedure for calculating vacation

Which employees are entitled to paid study leave To begin with, we determine that such an employee is required by the Labor Code of the Russian Federation to provide 36 working days as the main leave and 10 days due to the presence of unhealthy conditions. 36 working days are summed up with 10 working days of additional rest and translated into calendar days. As a result, it turns out that such an employee must use 52 calendar days during the year as paid leave. If the employee fails to take the total number of rest days, then the employer can pay compensation for a certain amount (by agreement with the boss).