How to calculate vacation upon dismissal. Calculation of vacation pay upon dismissal. Where does the "non-holiday" vacation come from?

Compensation for unused vacation upon dismissal is an issue that worries every employee who leaves their previous place of work. How to calculate compensation for unused vacation? Correctly answering this question is important for the organization. What points you should pay attention to in order to correctly calculate the amount of compensation, you will learn from this article.

Is compensation calculated for unused vacation upon dismissal in 2019

In practice, there are often situations when an employee does not have time to take all the regular paid leave due to him under the Labor Code. And if such an employee suddenly decides to leave the company, the question arises: what to do with the unused part of the vacation? Should I take the remaining days off or can I receive compensation in cash for them? In addition, does the reason for the termination of the employment contract matter? And how will compensation be calculated for unused vacation upon dismissal?

The Labor Code of the Russian Federation unambiguously answers: the employer company must pay compensation to the former employee for non-vacation leave upon dismissal, that is, for each unused day.

IMPORTANT! The right of an employee to calculate compensation for unused vacation and its payment upon dismissal does not depend on the basis on which the employment contract was terminated (letter of Rostrud dated 02.07.2009 No. 1917-6-1).

Is it necessary to pay vacation pay upon dismissal of one's own free will to an employee who is on vacation?

There are a number of nuances that characterize vacation pay upon dismissal. For example, concerning the appointment of such compensation upon dismissal of their own free will, which the employee made aware of while on vacation.

Regardless of the reason for dismissal, the employer must pay for all non-vacation days of the employee's vacation. The question is in the sequence of actions of the employer if the employee sends a letter of resignation to the company during his vacation. As a rule, these actions are carried out according to the following algorithm:

1. The employer, having received from the employee a notice of dismissal of his own free will, prepares the documents necessary for issuance to the employee after the termination of the employment contract, as well as for the final settlement.

They must be dated two weeks after notification. By agreement between the parties to the employment contract, this period may be reduced.

2. On the day of termination of the employment relationship, the final settlement is carried out.

At the end of the vacation (if it ends after the date of dismissal), the employee must come to the employer's office in order to pick up the work book and supporting documents. At the same time, on the day of dismissal, it will not be superfluous for the employer to send a registered letter to the employee's address with a request to come and pick up the work book or agree to receive it by mail (Article 84.1 of the Labor Code of the Russian Federation).

It is possible, of course, that the employee will have to work out the agreed (or the difference between vacation and 2 weeks) number of days in the company, and only then will he be able to receive a workbook and documents supplementing it.

How to calculate leave compensation upon dismissal

After the organization is convinced of the need for payment, the question arises: how to calculate compensation for unused vacation?

In accordance with the general rule, an employee who decides to leave the company has the right to receive monetary compensation for unused vacation in proportion to the total months worked in the company for which these days were accrued to him (clause 28 of the Rules on Vacation, approved by the NCT of the USSR on 04/30/1930 No. 169, hereinafter referred to as the Rules).

However, if the employee decided to leave his former place of work not of his own free will, but due to the occurrence of the circumstances listed in paragraph 28 of the Rules (for example, there was a reduction in staff), then the employer will have to pay him compensation in the amount of the full year worked , but only on condition that such an employee managed to work in the company from 5½ to 11 months (clause 28 of the Rules).

IMPORTANT! The above rule applies only if the employee did not have time to work in the company for a whole year. Otherwise, upon dismissal, compensation for unused vacation will be calculated in accordance with the general procedure, that is, in proportion to the hours worked.

Other employees (who left the company not due to circumstances from clause 28 of the Rules) are also entitled to full compensation (as for a whole year), but only if they managed to work 11 months on the date of leaving the organization, but did not complete it up to a whole year.

Calculation of compensation for unused vacation upon dismissal: formula

In general, the formula for calculating compensation for unused vacation upon dismissal is as follows:

R compensation. = Number of failed days × SR dn W r,

where: P compensation. - compensation amount ;

Number of failed days - the number of unused vacation days;

SR days W r - the employee's earnings on average for 1 working day.

In order to determine the value of SR dn Z r, it is necessary to have information about what salary was accrued to an employee who decided to leave the company during the last 12 months (before dismissal). In addition, you should know exactly how many days out of these 12 months the employee actually performed work functions (clause 5 of the Decree of the Government of the Russian Federation “On the calculation of average wages” dated December 24, 2007 No. 922).

How to calculate compensation for unused vacation: the formula for calculating the average salary

The formula for calculating the average salary of an employee for one working day in order to determine the amount of compensation for non-vacation leave upon dismissal is as follows:

SR dn Z p \u003d ZP / 12 × 29.3,

where: ZP - the salary that was accrued to the employee for the last 12 months;

29.3 is the average number of days in a month.

IMPORTANT! In order to calculate the average salary per day, all payments received by the employee and provided for by the labor or collective agreement are taken into account. At the same time, payments made outside the framework of labor relations (social benefits, material assistance, etc.) are not taken into account (clauses 2, 3 of Resolution No. 922).

If an employee under the Labor Code of the Russian Federation is entitled to leave not in calendar days, but in working days, then in order to correctly calculate compensation , average earnings per day should be calculated differently:

SR days W p \u003d ZP / K 6 days. slave. weeks ,

SR dn W r - the employee's earnings on average for 1 working day;

ZP - salary that was accrued to the employee for the last 12 months;

By 6 days slave. weeks = the number of days the employee worked based on the 6-day workweek calendar.

IMPORTANT! If for the previous 12 months the employee was not paid a salary, then the average salary for one day will be determined on the basis of data on earnings accrued for the previous period of a similar length (clause 6 of resolution No. 922).

The calculation methodology has not changed in recent years, therefore, compensation for leave upon dismissal in 2019 should be calculated according to the above formulas and rules.

In order to correctly determine how much money should be reimbursed to an employee for not having time to take the entire vacation, it is important to find out exactly how many days he has left in stock. However, this is not always easy to do in practice.

How to calculate compensation upon dismissal: counting days

First of all, it is necessary to find out what is the "holiday" experience of an employee who decides to quit. That is, for how many full months of fulfilling his duties in the company, he is entitled to the corresponding number of vacation days.

It is rare for someone to have an even number of months worked at the time of dismissal. Much more often in practice, a different situation is common: on the day of dismissal, a month has not been fully worked out. How to calculate compensation upon dismissal in this situation is described in clause 35 of the Rules:

• if more than half a month has been worked out, such a month must be taken into account as a full one;
• if less than half a month is worked, such a period is not taken into account.

IMPORTANT! For the purposes of calculation, a month is understood not as a separate calendar month, but as a month for the actual performance of labor functions by an employee in a particular company from the moment he was admitted to the company (for example, from June 16 to July 16).

After determining the "holiday" experience, the accountant must calculate the number of days of unused vacation. How to calculate compensation upon dismissal depends on which days the employee was accrued vacation - calendar or working.

If the vacation was provided in calendar days, then you need to proceed as follows.

For each month of work, an employee is credited with 2.33 vacation days (letter of Rostrud dated October 31, 2008 No. 5921-TZ). Further, by multiplying the value of 2.33 and the "holiday" experience, the total number of vacation days is calculated. After that, those days that the employee has already taken off earlier are subtracted from the total value.

IMPORTANT! The exception is those persons who managed to work in the company for more than 11 months, but decided to leave it without having worked in the company for a year. In such cases, the organization pays compensation in the full annual amount, that is, as if the year had been worked out in its entirety.

The formula for calculating unused vacation days is as follows:

Number of failed days = Number of months slave. × 2.33 - D isp. ,

Number of failed days . - the number of unused vacation days;

Number of months slave. - the number of months during which the employee was registered in the company;

D isp. - the number of vacation days used by the employee.

IMPORTANT! When calculating compensation, the days remaining from vacation should be rounded in favor of the employee (upwards), and not according to arithmetic rules.For example, an employee is admitted to the organization on 03/28/2019, and leaves on 06/05/2019. In this case, the number of days of unused vacation is 4.66 calendar days (2.33 calendar days for the period from March 28, 2019 to April 27, 2019 and 2.33 calendar days for the period from April 27, 2019 to May 26, 2019. The period from May 27 to 05.06 is not taken into account because it is less than half a month).

Consider how to calculate vacation compensation upon dismissal if an employment contract was concluded with the employee for the period of seasonal work. In this case, vacation is accrued according to the Labor Code of the Russian Federation in working days (Article 295). For 1 month of work, in this case, not 2.33 calendar days, but 2 working days of vacation are required (Article 139 of the Labor Code of the Russian Federation).

Therefore, the formula for calculating the remaining vacation days will be slightly different:

Number of failed days = Number of months slave. × 2 - D isp.

Calculation in non-standard situations

When calculating the payment for unused vacation, the following situations may arise:

• The dismissed person worked for less than half a month - he is not credited with compensation (clause 35 of the Rules on regular and additional holidays, approved by the USSR TNKT on April 30, 1930 No. 169).
• Income is present only in the month of dismissal. Then the average earnings are determined for this month by dividing the accrued salary by the estimated value of the average number of calendar days in it (clause 7 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922), which is calculated from the number 29.3 in proportion to the share of calendar days of work in the total number of days in the month of dismissal (clause 10 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
• There was no income in the billing period. Then, to calculate the average earnings, they take the same period preceding it (clause 6 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922). If there is no income in it either, then the average earnings are calculated from the salary or tariff rate (clause 8 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
• In the calendar year considered for calculating the number of vacation pay days, there were vacations at their own expense, and their total duration for the year exceeded 14 calendar days. The difference between the actual length of holidays at one's own expense and 14 calendar days should reduce the period for which the holiday will be paid.
• The employee took leave in advance and then leaves without having worked out the calendar year related to him in full. Overpaid vacation pay must be withheld from him (clause 2 of the Rules on regular and additional holidays, approved by the USSR TNK on April 30, 1930 No. 169), if there are no grounds for paying them in full.

Compensation for unpaid leave upon dismissal: payment procedure

IMPORTANT! If the resigning employee for some reason was not at the workplace on his last working day, then the company is obliged to pay all amounts due no later than the next day after the dismissed employee submitted the settlement request.

Therefore, on the last working day, an employee who decides to leave the place of work must receive compensation from the company for non-vacation leave.

Compensation for non-vacation leave can be documented using a form developed by the employer independently, or a unified form No. T-61.

How to calculate compensation for unused vacation upon dismissal, if the vacation is additional

Often there are situations when an employee who has decided to leave the company did not have time to spend not only his annual vacation, but also did not use the days of additional vacation.

IMPORTANT! Such leave is granted to an employee under a collective agreement. For example, a collective agreement may stipulate that upon reaching a certain length of service in the company, several additional days are required for vacation.

In such a situation, it is important to remember that the days of additional leave must be compensated in accordance with the general procedure (described above), i.e., as if they were days of regular annual leave. This conclusion follows from Art. 127 of the Labor Code of the Russian Federation, which states that upon dismissal of an employee, the employer must compensate him (in monetary terms) for all unused vacations.

Therefore, when calculating compensation for unused vacation upon dismissal in 2019, it is important to clearly follow the general procedure described above.

We talked in detail about compensation for unused vacation without dismissal .

In addition to compensation for non-vacation leave, the employer is obliged to pay wages to the employee. Find out how to calculate it correctly.

Compensation for layoffs in 2019

A special situation arises if the company cuts staff and lays off workers. In this case, the dismissed employees are supposed to pay compensation upon reduction - in 2019 it includes severance pay, including compensation for non-vacation leave.

NOTE! In the event of dismissal due to staff reduction, it is impossible to deduct vacation pay paid in advance from the employee (part 2 of article 137, subparagraph 2 of part 1 of article 81 of the Labor Code of the Russian Federation).

Results

Calculating compensation for unused vacation upon dismissal of an employee is a task that requires the accountant to have a clear knowledge of the relevant labor laws, as well as an understanding of the specifics of calculating the average employee's earnings per day and, accordingly, vacation days due to him.

It is important to remember that the answer to the question of how to calculate vacation compensation upon dismissal depends on how the employee is supposed to accrue vacation days under the Labor Code of the Russian Federation: in calendar days or in working days. The organization must compensate for unused vacation to a departing employee on the last day when he works. In this case, the calculation of compensation for unused leave upon dismissal should be made for all unused days of both annual and additional leave.

If the employee took vacation in advance and decided to quit, the employer has the right to withhold funds for unworked vacation days. Find out how to correctly calculate the amount to be withheld.

Working without a vacation is really exhausting for any person, no matter how he strives for financial well-being and does not like his position and work. In addition, personal difficulties and health problems can take you by surprise completely unexpectedly. In such cases, the employee has the right to take statutory leave equal to 28 calendar days.

By law, the employer, if desired, can increase the days, but they do not have the right to reduce the vacation of their employees. The only exception is that, if necessary, it can recall the employee from vacation with his consent. At the same time, it is mandatory to financially compensate for unused days.

However, it is quite rare that a person uses all the days of vacation. If a person quits he is entitled to compensation for unused days. Many people who have quit their jobs are wondering how to correctly calculate the amount that they are entitled to, because these algorithms are mostly known only to accountants. Let's consider this phenomenon in detail.

When is vacation pay paid in full?

If a person works without vacation for quite a long time and then quit, then he is entitled to compensation for vacation pay upon dismissal. The same applies to the case if the employee was fired during the vacation. In this case, he is also entitled to payment for those days of rest that were not used.

There is also a completely different situation, for example, when an employee used all the vacation days. Then, upon dismissal, it is he who will have to pay for these days - this amount will be deducted in the final calculation.

Information needed to accurately calculate payments

In order to calculate the exact amount, the employer is provided with the following information:

• work experience, which includes all the years, months and days spent by him in the company;
• periods of time excluded from seniority;
• the duration of the vacation that the employee is entitled to for the entire period of work;
• the amount of vacation used by the employee (calculated in days) at the time of his dismissal from the company.

At the same time, it should be taken into account that the length of service does not include periods when an employee was absent without presenting a good reason. Women should take into account that the length of service does not include time devoted to maternity leave.

The employer, in turn, needs to make the final settlement with his former employee on the day of dismissal. The latter is given documents, as well as the amount, which mainly includes wages and some additional payments. It turns out that already at this time the boss should have accurate information about compensation.

You can also watch a video about how vacation pay is calculated upon dismissal.

Counting algorithm

It is necessary to calculate how many days an employee of the company is supposed to be paid, that is, to find out exactly how many days he could still rest if he stayed at the enterprise and decided to make the most of his vacation. The calculation is carried out from the period worked by the employee, measured in months. However, if this employee worked for several months and more than 15 days, then these days are automatically added to the length of service. If less than 15 days, this period is excluded from the total calculation.

The formula for calculating vacation pay upon dismissal: the number of paid vacation days / 12 months * length of service calculated in months - days (or months) that are excluded from the length of service.

Let's look at this with an illustrative example:

For example, an employee is entitled to 44 days of vacation, he worked for about 12 months, was on sick leave for 4 days and 2 more days on vacation.

(44/12)*12-6 = 38 days

To calculate vacation pay upon dismissal you need to know the average value of your wages. To do this, you need to add up all the payments that were accrued to the account of the retired employee. This amount does not include only social charges. The following are used in the calculation:

• the amount of wages;
• various allowances (for seniority, scientific titles, and so on);
• premium;
• other payments that are taxable.

Example: the amount of payments = 120,000 rubles, the employee worked exactly 12 months, the vacation in the company is 28 days.

Compensated days = 28/12*12 = 28

Days worked are calculated using a coefficient of 29.3 (the average value of calendar days, which was 29.4 until April of the current year)

Worked calendar days \u003d 29.3 * 12 \u003d 351

Average daily earnings \u003d 120,000/351 \u003d 341 rubles

Compensation amount \u003d 341 * 28 \u003d 9572 rubles

It should not be forgotten that this amount, like all payments, is taxable and will be deducted from the total amount by the accountant.

When dismissing another employee, the personnel officer of any organization or enterprise, it is important to correctly, without wasting time, calculate the number of unused vacation days for which the dismissed person is entitled to payment of monetary compensation under Art. 127 RF (hereinafter TK).

Calculation of vacation days upon dismissal - examples from practice

On the day of payment of compensation for vacation, which remained unused, as well as the rest of the amounts due, upon dismissal in accordance with Art. 140 of the Labor Code is considered the day of termination between the employer and the employee.

Example 1: Ivanov worked in the organization from February 01 to September 29, 2012 - his vacation experience was 8 months, and Sidorov worked from February 01 to September 13, 2012 - his vacation experience was 7 months. Thus, in accordance with paragraph 35 of the current Vacation Rules of April 30, 1930 No. 169 (hereinafter referred to as the Rules), only fully worked months are included in the vacation experience, and months in which 15 days or more are worked are also accepted for a full month worked.

In the case when Ivanov worked from February 01, 2012 to January 31, 2013, the calculation period for the length of service for vacation would be exactly 1 year, for which a vacation of 28 calendar days is due and, of course, a cash payment upon dismissal for 28 days. However, according to the same Rules of paragraph 28 and article 121 of the Labor Code, the vacation period includes the vacation itself, and if Ivanov had worked at the enterprise from February 01 to December 31, 2012, i.e. full 11 months, then he is also entitled to compensation upon dismissal for 28 non-vacation days.

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It is important to remember that when calculating the vacation period, periods are not included:

• maternity leave;
• vacations without pay over 14 calendar days;
• absence of an employee for unexcused reasons.

How to calculate the days of unused vacation? (case studies)

The calculation of vacation days upon dismissal is determined the product of the number 2.33 and the total number of months fully worked, where 2.33 is the average number of vacation days per month (28 vacation days / 12 months = 2.33 days).

Example 1: Sidorov worked at the enterprise from March 01 to December 16, 2012. In December, more than half of the month was worked out, so it is included in the vacation experience. In total from March to December - 10 months. The number of days for which a cash payment is due upon dismissal: 2.33 days x 10 months = 23 days.

Example 2: Ivanov worked from January 25 to December 05, 2012. From January 25 to December 05, 10 months and 9 days were fully worked out. The last 9 days are less than half a month, respectively, they are excluded from the vacation period, and in this case, only fully worked months are taken into account when dismissing vacation days. Thus, the number of days for which a cash payment is due upon dismissal is: 2.33 days x 10 months = 23 days, as in example 2.

Example 3: Petrov worked from January 25 to November 17, 2012. From May 5 to May 31, Petrov was on leave without saving. January 25 to April 24 is 3 full months. Further, from June 01 to October 31 - 5 full months. There are days left from April 25 to May 4, and from November 01 to November 17 - 27 days. To these are added 14 days from unpaid leave in May - a total of 41 days, which are rounded up to 1 month. Thus, Petrov is entitled to a cash payment for 9 full months worked for 21 days (rounded 20.97) of unused vacation.

To ensure correct calculation vacation days upon dismissal, it is better to use the services of specialists who understand this issue. If there is a suspicion of an illegal act during the calculation, you should contact lawyers who will quickly and efficiently solve all problems.