We calculate compensation for unused vacation. How to calculate compensation for unused vacation

Compensation for unspent vacation in monetary terms is due to an employee only upon dismissal.

In rare cases, vacation time can be compensated for an employee if he continues to work.

Let's look at how compensation for unused vacation is calculated below.

If the employee is working, compensation is accrued for additional vacation days exceeding 28 days. The law does not limit the number of days that are compensated. To do this, you can fill out an application in any form at any time. The administration issues an order for payment. Based on such documents, the accountant makes calculations and calculates the payment.

The calculation is made in free form. Only the employee makes the decision to replace vacation with monetary compensation. The employer does not have the right to decide such an issue himself. But whether compensation will be paid for this application is another matter. Here the issue can be resolved either positively or negatively. If an organization, for example, is in dire financial straits, then the director may decide to grant vacation in full instead of payment.

Compensation due:

those employees who have never been on vacation;
employees who had to take no vacation over the past year;
employees who wrote ;
employees whose employment contract is ending;
employees who are transferred to another position in the same company;
employees;
part-time professionals.

Reimbursement for the main leave, as well as for additional leave, is not allowed:

pregnant women;
workers under 18 years of age;
workers in hazardous work;
employees performing heavy work (here it is permissible to replace days of additional leave that exceed 7 days with compensation, but this is fixed in an industry agreement or in a collective agreement).

If compensation is considered upon dismissal of an employee, then his basic and additional unspent vacations for the entire time he worked at the enterprise are taken into account. It doesn’t matter for what reason the employee quit. This does not deprive him of the right to receive compensation.

Compensation is not accrued to employees who worked under civil contracts, since they are not entitled to annual leave. Employees have the right to compensation if they have worked at the enterprise for at least half a month. It is accrued to part-time workers in the same way as to main employees.

This does not include:

the time when the employee was not at work without good reason;
(up to three years);
more than 14 calendar days.

When calculating for a full month, half a month or more is taken.

It is still necessary to pay attention to one point - many judges believe that the right to leave can be used no later than 18 months. That is, compensation can only be received for a year and a half, the rest is lost.

They explain this by saying that the bulk of annual paid leave (at least 2 weeks) must be provided within 1 year, and the rest within 18 months after the end of the year for which the leave is given.

Thus, vacation can be postponed only for 1.5 years. But not all courts use the rules of ILO Convention No. 132 “on expiring holidays”. Many consider 3 months from the date of dismissal to collect compensation for unspent vacation.

If the employer loses to the former employee in court, he will have to pay compensation and interest for what.

Most likely he will also have to pay:

inflationary losses;
moral injury;
legal costs.

For violation of labor laws, i.e. non-payment of compensation, or payment of compensation for basic leave, fines are provided for employers:

from 1000 - 5000 rub. — for individual entrepreneurs and officials;
from 30,000 - 50,000 rub. - for organizations.

For repeated violations, penalties are increased:

from 10,000 - 20,000 rub. — for individual entrepreneurs and officials (or disqualification from 1 to 3 years);
from 50,000 - 70,000 rub. - for organizations.

These violations can be found during an inspection by the labor inspectorate. Also, the employee himself can go to the labor inspectorate with an appeal.

Taxation

The organization is obliged to withhold personal income tax from compensation. This tax is transferred to the budget no later than the day following the day of payment of compensation to the employee.

It is also necessary to charge payments for insurance against accidents and occupational diseases and for compulsory pension (medical, social) insurance from the calculated amount.

These payments must be made no later than the 15th of the following month. This type of compensation is included in labor costs.

Calculation examples

Let's consider, upon dismissal and upon dismissal. First you need to determine the size, then calculate the number of unspent vacation days. It is found by the formula:

It is necessary to take into account every year in which the employee did not take a vacation, or he took part of the vacation. This does not mean the calendar year, but the working year.

It is important that there are cases when full payment is due, even if the employee has worked in the organization for less than a year, for example, 10.5, since this is rounded up to 11 months, then full compensation is due. An annual compensation is also provided to those who worked at the enterprise from 5.5 to 11 months, if the dismissal was caused by:

liquidation of the organization;
conscription for military service;
recognition of the employee fully to work based on the conclusion of the medical commission.

In other cases, for any 12 months of the working year worked, full and proportional compensation is due if the employee worked for less than 12 months.

Calculation example (employee worked at the company for less than 11 months):

Ignatiev I.A. has been working in the organization since November 25, 2015. On February 27, 2016, he resigned. The employee is entitled to annual leave of twenty-eight calendar days. He didn’t take annual leave, which means he needs to be compensated. The employee worked for less than 11 months, which means he is entitled to compensation in proportion to the months. Let's calculate the number of working months, it is equal to three:

from November 25, 2015 to December 24, 2015;
from December 25, 2015 to January 24, 2016;
from January 25, 2016 to February 24, 2016

There are 3 days left before dismissal (from February 25 to 27). This figure is less than half of the working month (28:2), so these days are not taken into account.

So, let's do the calculation:

28:12 months*3 months = 7 days.

Postings in accounting

As noted earlier, the organization is not obliged to replace unused vacation that does not relate to dismissal with monetary compensation.

It follows that there are no specific deadlines for the payment of this compensation.

The payment terms are determined by agreement between the employee and the employer.

The payment of compensation is recorded by an expenditure cash order, or on a statement along with the salary.

Take into account every year in which the employee did not take vacation or only partially took it off. After all, he had the right to rest annually (Article 114 of the Labor Code of the Russian Federation). In this case, we are not talking about the calendar, but about the working year. That is, count unused vacation days for every 12 working months, starting from the day of employment (clause 1 of the Rules on regular and additional vacations, approved by the People's Commissar of the USSR dated April 30, 1930 No. 169; hereinafter referred to as the Rules).

Do not include in such vacation experience:

the time when the employee was absent from work without good reason (including in cases provided for in Article 76 of the Labor Code of the Russian Federation);

parental leave until the child reaches three years of age;

unpaid leave with a total duration of more than 14 calendar days.

This procedure follows from paragraph 2 of paragraph 28 of the Rules approved by the CNT of the USSR on April 30, 1930 No. 169, and Article 121 of the Labor Code of the Russian Federation.

For a full month worked, take a period equal to or greater than half a month. Exclude surpluses amounting to less than half a month from the calculation. This procedure is prescribed in paragraph 35 of the Rules approved by the CNT of the USSR on April 30, 1930 No. 169.

Important: there are cases when an employee must be paid compensation for a full year of work, even if in fact he was registered with the organization for a shorter period. In particular, this should be done when an employee leaves who has worked in the organization for less than 12 months, but at least 10.5. The fact is that for 11 months full compensation is due, and the 10.5 months worked must be rounded up to 11.

Also, full annual compensation is also due to those who have worked in the organization from 5.5 to 11 months, if the reason for such early dismissal was:

staff reduction;

liquidation of the organization;

conscription;

recognition of an employee as completely incapable of work according to a medical report.

Such norms are spelled out in paragraph 28 of the Rules approved by the People's Commissariat of the USSR dated April 30, 1930 No. 169. Moreover, the rules on the payment of full compensation should be applied to all employees. That is, both those who have worked in a given organization for less than one year in total, and those who have worked for more than one year.

This must be done provided that over the last working year they have worked 5.5 months (or more) of work experience, which entitles them to annual leave. The legitimacy of this approach is confirmed by the Recommendations of Rostrud dated June 19, 2014 No. 2. The courts take a similar position (see the cassation ruling of the Sverdlovsk Regional Court dated July 14, 2009 No. 33-7241/2009).

If an employee in his first and only working year in this organization (except for the cases listed above) was employed for less than 11 months, then for this year he is entitled to compensation in proportion to the time worked (clause 35 of the Rules approved by the People's Commissar of the USSR on April 30, 1930 . No. 169). That is, the number of unused vacation days in this case is determined by the formula:

In all other cases, pay:

full annual compensation for every 12 months of the working year worked;

proportional compensation if the employee worked for less than 12 months.

An example of calculating the number of unused vacation days for which compensation must be paid upon dismissal. The employee has worked for the organization for more than 11 months

A.S. Kondratyev has been working in the organization since April 15, 2014. He is entitled to annual leave of 28 calendar days.

On October 16, 2015, Kondratiev resigned. He never took annual leave, so he is entitled to compensation for unused leave.

From January 12 to January 25, 2015, Kondratyev was on leave without pay (14 calendar days). These 14 days must be taken into account when calculating the length of service for vacation and compensation for unused vacation (Article 121 of the Labor Code of the Russian Federation). This means that in the first working year the employee worked all 12 months and for this year he is entitled to full compensation. That is, the number of unused calendar days of vacation for the first working year is 28.

During the second working year, the employee worked less than 12 months (from April 15 to October 16, 2015). Therefore, the accountant calculated his proportional compensation for this year. To calculate the number of unused vacation days this year, the accountant determined that the number of full worked (working) months in the period from April 15 to October 16, 2015 is six:

from April 15 to May 14, 2015;
from May 15 to June 14, 2015;
from June 15 to July 14, 2015;
from July 15 to August 14, 2015;
from August 15 to September 14, 2015;
from September 15 to October 14, 2015.

The remaining number of days before the employee’s dismissal is two (from October 15 to October 16, 2015). This is less than half a working month. Therefore, they are not taken into account when calculating compensation.

The accountant determined the number of unused vacation days for the second working year as follows:
28 days : 12 months × 6 months = 14 days

The total number of days for which compensation must be paid to Kondratiev for unused leave upon dismissal was:
28 days + 14 days = 42 days

An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal. The employee has worked for the organization for less than 11 months

VC. Volkov has been working in the organization since November 21, 2014. The employee is entitled to annual leave of 28 calendar days.

On February 27, 2015, Volkov resigned. He did not take annual leave, so he is entitled to compensation for unused leave.

The accountant determined the number of unused vacation days as follows.

The employee worked for the organization for less than 11 months (from November 21, 2014 to February 27, 2015). Therefore, he is entitled to proportional compensation. To calculate the number of unused vacation days, the accountant determined that the number of full worked (working) months is equal to three:

from November 21, 2014 to December 20, 2015;
from December 21, 2014 to January 20, 2015;
from January 21, 2015 to February 20, 2015.

The remaining number of days before the employee’s dismissal is seven (from February 21 to February 27, 2015). This is less than half a working month (28 days: 2). Therefore, they are not taken into account when calculating compensation.

VC. Volkov has been working in the organization since January 22, 2015. The employee is entitled to annual leave of 28 calendar days. From February 3 to February 19, 2015, the employee was on leave at his own expense.

On April 10, 2015, Volkov resigned. He did not take annual leave, so he is entitled to compensation for unused leave.

The employee worked for the organization for less than 11 months, so he is entitled to proportional compensation. To calculate the number of unused vacation days, the accountant determined that during the period from January 22 to April 10, 2015, the employee worked two full months and 20 days. Since the employee took leave without pay - 17 days (from February 3 to 19, 2015), the accountant deducted 3 days (17 days - 14 days) from the employee’s work experience. This is due to the fact that when calculating vacation pay, vacation at your own expense is included in the length of service, but within 14 days. Thus, the employee’s length of service was two months and 17 days, taking into account rounding - three months.

The accountant calculated the number of unused vacation days for which compensation must be paid to Volkov, as follows:
28 days : 12 months × 3 months = 7 days

The employee has not been working since the beginning of the month

Situation: how to determine the number of full months worked in order to calculate compensation for unused vacation upon dismissal, if the employee was not hired from the beginning of the month?

Take into account not calendar months, but working months. For example, if an employee was hired on January 23, then his full working month expires on February 22. The next working month begins on February 23, and ends on March 22, etc. Indirectly, this order is confirmed by the provisions of paragraph 1 of the Rules approved by the CNT of the USSR on April 30, 1930 No. 169.

Moreover, if an employee quits before the end of a full working month, then it is necessary to be guided by paragraph 35 of the Rules approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169. That is, when an employee has worked exactly half a month or more, take this month as a full one. Do not take into account the month in which the employee worked less than half.

Let’s say an employee worked for the organization from January 23 to March 14 before being fired. In this case, the number of working months will be:

from January 23 to February 22 - one full working month;

from February 23 to March 14 - 20 days, which is more than half of the working month from February 23 to March 22 (28 days: 2).

Thus, rounding is done up to two months.

If calendar months were taken into account, the number of months worked would be reduced to one. January (from the 23rd to the 30th) and March (from the 1st to the 14th) would not be included in the calculation, and one month would remain - February (from the 1st to the 28th). This option is unprofitable for the employee and does not meet the requirements of the Ministry of Health and Social Development of Russia, set out in letter No. 4334-17 dated December 7, 2005.

Rounding fractional days

Situation: to how many digits after the decimal point can the fractional number of days for which compensation must be paid for unused vacation associated with dismissal??

The more, the more accurate the calculation will be. An organization may round to two decimal places, or to three, or even to four.

When calculating the number of unused vacation days for which compensation must be paid, you may end up with a fractional number of days. For example, if an employee needs to be paid compensation for five months worked, the result is 11.6667 days (28 days : 12 months × 5 months).

The law does not say how to correctly round up the number of unused vacation days. Therefore, the organization can decide how to round such results independently.

However, most accounting programs provide for rounding the fractional number of days to two decimal places according to the rules of arithmetic. An organization can be guided by this order, or it can establish its own.

An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal

Chief accountant A.S. Glebova has been working in the organization since May 13, 2014. On February 27, 2015, she resigned. The employee worked fully during this entire period.

Glebova worked for the organization for less than 11 months, so she is entitled to proportional compensation. To determine the number of unused vacation days, the accountant determined that the number of full (working) months of the employee’s work in the organization is nine (from May 13, 2014 to February 12, 2015).

The remaining number of days before the employee’s dismissal is 15 (from February 13 to February 27, 2015), which is more than half of the working month (28 days: 2). Therefore, the accountant also included these 15 days in the calculation.

As a result, it turned out that Glebova worked for 10 full months.

The organization has established a procedure for rounding the number of unused vacation days to four decimal places according to the rules of arithmetic.

The accountant calculated the number of unused vacation days as follows:

The employee's compensation was paid for 23.3333 calendar days.

Transfer of a part-time worker to the main place of work

Situation: how to determine the number of unused vacation days when calculating compensation for unused vacation associated with dismissal? The employee was first a part-time worker and then transferred to his main place of work.

When calculating the number of unused vacation days, take into account the time that the employee worked part-time before being transferred to the main place of work.

After all, part-time workers are granted leave on the same basis as other employees (Part 2 of Article 287 of the Labor Code of the Russian Federation). And upon dismissal, the organization must pay compensation to the employee for all unused vacations, including those due to a part-time worker (Article 127 of the Labor Code of the Russian Federation).

An example of determining the number of unused vacation days when calculating compensation for unused vacation associated with dismissal. The employee was first a part-time worker, and then transferred to his main place of work

A.I. Ivanov has been working part-time in the organization since April 22, 2014. On July 1, he was transferred to his main place of work. He is entitled to annual leave of 28 calendar days.

On February 27, 2015, Ivanov resigned. During the entire period of his work in the organization, he was not on vacation.

Ivanov worked in the organization for less than 11 months, so he is entitled to proportional compensation for unused vacation. To calculate the number of unused vacation days, the accountant determined that the number of full (working) months of an employee’s work in the organization is 10 (from April 22, 2014 to February 21, 2015).

The remaining number of days before the employee’s dismissal is six (from February 22 to February 27, 2015), which is less than half of the working month (28 days: 2). Therefore, they are not taken into account when calculating compensation.

That turned out to be 10 full months (including the employee’s part-time work).

The number of unused vacation days for which compensation must be paid to Ivanov was:
28 days : 12 months × 10 months = 23.3333 days.

The employee quits after two months

In this case, calculate compensation for unused vacation upon dismissal in the usual manner (Article 139 of the Labor Code of the Russian Federation). That is, determine the number of unused vacation days in proportion to the time worked (clause 28 of the Rules approved by the People's Commissariat of Labor of the USSR dated April 30, 1930 No. 169).

Do this even if the employee was on probation. The provisions of labor legislation do not provide for any special features for this category of workers (Part 3 of Article 70 of the Labor Code of the Russian Federation).

Fixed-term employment contract

Situation: how to determine the number of unused vacation days to calculate compensation upon dismissal? The employee has a fixed-term employment contract for a period of up to two months. The organization is located in the Far North region.

Determine the number of unused vacation days at the rate of two working days for each month of work (Article 291 of the Labor Code of the Russian Federation).

At the same time, do not take into account the annual additional leave provided for employees working in the Far North region when calculating compensation for unused leave upon dismissal in this situation. The explanation is this.

Article 321 of the Labor Code of the Russian Federation provides for annual additional paid leave for work in the Far North and equivalent areas. Annual additional paid leave, provided for in Article 321 of the Labor Code of the Russian Federation, is provided to employees after six months of work in the organization (Part 1 of Article 322 of the Labor Code of the Russian Federation). Since an employment contract has been concluded with the employee for a period of up to two months, the provisions of Article 321 of the Labor Code of the Russian Federation do not apply to this category of employees. Therefore, compensation for unused vacation must be paid at the rate of two working days per month of work, excluding additional vacations (Article 291 of the Labor Code of the Russian Federation).

An example of calculating compensation for unused vacation. An employment contract has been concluded with the employee for a period of up to two months. The organization is located in the Far North region

VC. Volkov was hired under an employment contract for a period from January 13 to January 28, 2015 in an organization located in the Far North region. For the period of work under the contract, the employee received a salary of 10,000 rubles. Upon expiration of the employment contract, the employee resigned. According to Article 291 of the Labor Code of the Russian Federation, Volkov is entitled to compensation for unused vacation of two working days.

The accountant calculated the average daily earnings for calculating compensation by dividing the amount of actually accrued wages for days worked by the number of working days according to the calendar of a six-day working week (clauses 7, 11 of the regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, part 5 Art. 139 of the Labor Code of the Russian Federation).

The number of working days for the period from January 13 to January 28, 2015 according to the six-day working week calendar is 14.

Volkov's average daily earnings were:
10,000 rub. : 14 days = 714.29 rub.

The amount of compensation for unused vacation was:
RUB 714.29 × 2 days = 1428.58 rubles .

Compensation for unfilled vacation days is a payment that is due to a dismissed employee, regardless of the grounds for saying goodbye to the employer. Some other payments are accrued only for specific reasons for dismissal. But an employee has the right to claim vacation pay, as this compensation is often called, in any case. By calculating them correctly and issuing them to the dismissed person on time, the employer reliably insures himself against subsequent claims in this regard.

How to correctly calculate vacation pay upon dismissal

Vacation pay upon dismissal is calculated according to the following formula: O = PDxSDZ, where:

O - vacation pay;
PD - vacation days due to the dismissed person;
SDZ is his average daily earnings.

Therefore, vacation pay is calculated in stages:

The employee's entitlement to vacation days is calculated.
His average daily earnings are calculated.
The number of vacation days is multiplied by the average daily earnings, the result will be the amount of vacation pay.

Calculation of vacation pay is a step-by-step procedure

Calculation of allotted vacation days

When calculating the required vacation days, it must be taken into account that after 11 months of work, the employee is entitled to the maximum standard number of vacation days - 28 calendar days. If fewer months are worked, the calculation is made in proportion to their number - 2.33 calendar days for each full month.

There is also a subtlety when calculating months worked: if less than 15 days are worked in a month, it is not taken into account. When 15 or more, it is considered full.

In this case, the months from the end of the last vacation to the previous dismissal, inclusive, are taken into account.

For example, a person took a vacation in July 2017, and quit in February 2018. In July 2017, he worked 16 days. This means that July is counted as a full month, then the entire period from August 2017 to January 2018 inclusive is counted. It turns out that seven months have been worked, which means that the employee is entitled to 7x2.33 = 16 days.

Calculation of average daily earnings

To calculate average daily earnings, the following formula is used: SDZ=(SZ/29.3)/12, where:

SDZ - average daily earnings;
SZ - the employee’s total earnings for the billing period;
29.3 - average number of working days per month;
12 is the number of months in a year.

An employee’s total earnings include not only the salary, but also all other components of his salary: the variable part, depending on the results for the month (for example, a percentage of sales), bonuses, bonuses, etc. In this case, all amounts accrued to the employee before deduction are taken into account Personal income tax.

Let's return to the example that we have already begun to consider: an employee worked for the company for seven months from the end of his last vacation until his dismissal. Let’s say during this time he earned 400 thousand rubles.

We use the formula:

400,000/29.3=13,561.88 rubles.
13,561.88/12=1137.66 rubles. This will be his average daily earnings.

Knowing that our employee is entitled to 16 days of vacation, we multiply this figure by the result of the latest calculations and get 16x1137.66 = 18,202.5 rubles.

In what situations are deductions made in connection with vacation?

But it also happens that an employee used his allotted vacation in full or even took too much time - he was given more days than he was supposed to for the period worked. Such situations are not uncommon, because after six months of work in the organization, he has the right to receive a full year’s leave in advance.

In the first case, he is simply not paid compensation. And in the second, the cost of days off in excess of the required ones is deducted from other payments due to him. For example, from the salary for the days actually worked in the month of dismissal or severance pay, if he is entitled to it.

For example, an employee worked for the organization for nine months and managed to take all 28 days off. At the same time, according to the period worked, he is entitled to 9x2.33 = 21 days. This means that he has seven extra days of vacation, and he must compensate their cost to the employer.

Let's say his average daily earnings are 1.2 thousand rubles. This means that from other payments due to him upon dismissal, 7x1200 = 8.4 thousand rubles must be withheld.

When to make calculations and payments upon dismissal

The accounting department can begin calculating all payments due to an employee upon termination of an employment contract as soon as it receives a dismissal order. And it is in her interests not to delay this. After all, the dismissed person must receive all the money due from the employer on his last working day.

The employee must receive all required payments on the last working day before the date of dismissal.

The exception is disputed amounts. Their payment is postponed until the dispute is resolved, and on the day of dismissal, the part of the payments regarding which the employee and the employer have no stumbling blocks is issued.

In my practice, there was a case when, upon voluntary dismissal, my vacation pay was calculated incorrectly, despite a separate oral agreement with the general director and founders of the company that everything required by law would be paid in full. I preferred to get my hands on at least what I could first. In addition, I had a business trip coming up at a new job, and money before leaving would not have been superfluous. However, upon returning from it, they paid me the rest of the due funds with an apology.

Features of granting leave with subsequent dismissal

Labor legislation allows the employee to be given leave before dismissal. In this case, his last working day in the company will be considered the date the vacation ends.

If an employee writes a statement of his own free will and at the same time asks to be granted leave for two weeks, these two weeks will be counted towards his mandatory work in such cases.

In this case, all payments due to the employee are issued to him on the last day before the vacation.

In some cases, granting vacation time prior to termination may slightly increase the amount of vacation pay an employee is entitled to.

When dismissal is preceded by a vacation, work stops before it begins, but dismissal occurs after its completion.

Let's say the last working day of the fired person is February 25th. If he quits on the next day, February is not taken into account when calculating his vacation pay. But if he takes, say, two weeks of vacation from February 26, with the same last day actually worked, the date of his dismissal will already be in March. This means that February is included in the billing period to determine the number of vacation days allotted to it, thereby increasing their total number by 2.33.

In practice, employers are usually very reluctant to grant an employee leave with subsequent dismissal precisely because of the above reasons: no one wants to pay extra, even if we are talking about a couple of extra days on vacation, or receive additional headaches associated with an urgent transfer to those leaving for work. vacation followed by dismissal by the employee and the search for a replacement. But often this option becomes a compromise in a situation where the employer is not interested in the loss of a departing employee and wants to give him additional time to think.

In my practice, there was a case when I was determined to quit. And although I had not yet made a final decision, such thoughts themselves no longer added motivation to further work. The management was not interested in my leaving. As a result, we agreed that I would write an application for leave with subsequent dismissal, and we would make the final decision upon its completion. Indeed, three days before the end of my vacation, I called work and said that I was staying.

How to reflect vacation compensation upon dismissal in accounting

Compensation for unused vacation is carried out in accounting in the same way as regular vacation pay. Whether it is a standard vacation or subsequent dismissal does not matter.

The only difference is in the name of the operation: when it comes to vacation pay, including when granting leave with subsequent dismissal, the term “vacation pay” is used. Upon dismissal - “compensation for unused vacation”.

The following wiring is used:

operation “Compensation for unused vacation has been accrued” or “Vacation pay has been accrued”; debit account 20 (“Main production”), 26 (“General business expenses”), 44 (“Sales expenses”) or another depending on which account the funds are written off from; account credit 70 - when accruing vacation pay from the company’s current expenses;
operation “Compensation for unused vacation/vacation pay has been accrued from the vacation reserve funds”; debit account 96 (“Reserves for future expenses”); account credit 70 - when accrued at the expense of the reserve.

To carry out accounting deductions for excessive vacation days, the following options are used:

debit of account 70 - credit of account 50 “Cash” when paying an employee in cash;
debit of account 70 - credit of account 51 “Current accounts” when transferring money to a bank account.

Are compensation payments upon dismissal subject to taxes and insurance contributions?

This depends on the nature of the specific payment.

Personal income tax is withheld from compensation for unused vacation, and on top of it the employer pays all contributions to the Pension Fund and Social Insurance Fund, as well as from wages. The situation is similar with the salary of the dismissed person for the last period worked.

Limits for payments upon dismissal, not subject to taxes and contributions, are prescribed in the Tax Code of the Russian Federation

Tax is not withheld and insurance premiums are not charged on such payments upon dismissal:

severance pay;
compensation for the period of job search in case of staff reduction and liquidation of the organization;
compensation for warning of an upcoming reduction or liquidation later than the two-month period required by law;
other compensation payments upon dismissal, provided for by an individual or collective employment contract.

Moreover, the total amount of these payments for one employee should not exceed his average monthly earnings for three months, and for those working in the Far North and equivalent areas - for six months.

Controversial situations often arise regarding compensation for late warning of staff reductions or liquidation of a company. The Ministry of Finance believes that it should also be included in the total amount of dismissal payments, which are subject to a limit of three average monthly salaries. However, there are cases where courts have taken the opposite position. In doing so, they were guided by the fact that the corresponding paragraph in the Tax Code of the Russian Federation contains an exhaustive list of payments falling under this limit. And this particular compensation is not included in it, while the same article of the Tax Code states that other compensations are not subject to personal income tax and contributions, regardless of the limit. This means that it should be considered this way: severance pay and compensation for earnings while looking for a job fall under the limit, but compensation for early dismissal during layoffs or liquidation does not.

Employer's liability for non-payment or late payment of vacation pay

If the employer underpaid vacation pay upon dismissal, delayed payment by at least a day, or did not pay it at all, this is a violation of the employee’s labor rights.

For their protection, he can turn to the following government agencies:

labor inspection;
prosecutor's office;

This must be done no later than a month from the date of dismissal.

Failure to pay vacation pay is punishable by a fine

For late payment of vacation pay, the employer faces a fine:

from 30 to 50 thousand rubles for organizations;
from 10 to 20 thousand rubles for officials;
from one to five thousand rubles for individual entrepreneurs.

In this case, the organization and the official directly responsible for the violation may be fined at the same time.

When going to court, an employee who was underpaid anything upon dismissal, including vacation pay, has the right to demand, in addition to the actual debt, payment of penalties, the amount of which is 1/150 of the refinancing rate for each day of delay, and compensation for moral damage.

Calculation and payment of compensation for unused vacation upon dismissal is a mandatory component of this unpleasant procedure. However, practice shows that everything is difficult and scary only the first time. And over time, this process becomes as routine as most components of HR and accounting.

Calculation of compensation upon dismissal in 2018 - exampleyou will find it in our article. The calculation has its own differences if the employee does not have a fully worked period or does not have earnings. Let's consider these and other nuances of calculating compensation.

What does severance compensation mean?

When talking about compensation for leave upon dismissal, we usually mean its most general case, which applies to absolutely all employees. This is compensation upon dismissal in the form of vacation pay due for vacation not used during the period of work. Every employee has the right to annual paid leave, and at the time of dismissal, part of it (and sometimes even several years of leave) may be unused. Art. 127 of the Labor Code of the Russian Federation obliges to pay this part in case of dismissal, no matter what its actual duration turns out to be. The reason for termination of the employment contract does not matter when calculating compensation upon dismissal.

How to calculate days of compensation upon dismissal? The duration of standard annual leave is 28 calendar days (Article 115 of the Tax Code of the Russian Federation). However, for some categories of workers it is extended (Articles 116-119, Article 348.10 of the Labor Code of the Russian Federation). Vacation pay upon dismissal is calculated based on the length of vacation that is due to a particular person, taking into account the extension, if any. Holidays do not include holidays.

The beginning of the year to which the annual leave will relate is determined individually by each employer for each specific employee - from the first day of his employment for this job (clause 1 of the Rules on regular and additional leaves, approved by the People's Commissar of the USSR on April 30, 1930 No. 169), and the end may be shifted if, during the calendar year calculated from the starting date, the employee experienced periods that were not included in this length of service (Article 121 of the Labor Code of the Russian Federation).

Calculation of compensation upon dismissal in 2018 is also carried out for persons signed under a fixed-term (up to 2 months) employment contract (Article 291 of the Labor Code of the Russian Federation) or for part-time work (Article 93 of the Labor Code of the Russian Federation). For a fixed-term contract, vacation pay is calculated based on the fact that each month worked corresponds to 2 working days of vacation.

There is no need to accrue compensation for unused vacation upon dismissal to employees:

drawn up under a GPC agreement (Article 11 of the Labor Code of the Russian Federation);
those who worked less than half a month (clause 35 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169).

The accrued compensation upon dismissal is subject to insurance premiums, personal income tax and is paid along with other amounts due to the employee on the last day of his work activity (Article 140 of the Labor Code of the Russian Federation).

Read about whether it is possible to receive vacation pay compensation without resorting to dismissal.

Formula for calculating compensation in 2018

How to correctly calculate vacation compensation upon dismissal? In 2018, there are no innovations in calculating leave compensation upon dismissal compared to 2017. The formula is still used, according to which the amount of compensation upon dismissal is equal to:

KNO = SDZ × NDO,

KNO - compensation for vacation upon dismissal, if the vacation was not used;

SDZ - average daily earnings;

NDO - the number of unused vacation days.

When calculating compensation upon dismissal, the amount of average daily earnings Art. 139 of the Labor Code of the Russian Federation prescribes to determine it as follows:

SDZ = WIP / 12 / 29.3,

WIP - wages accrued for the estimated period of time (12 months before the month of dismissal);

12 - number of months in the billing period;

29.3 - the average number of calendar days per 1 month of the billing period.

However, not all income paid by the employer and, accordingly, not all periods during which the employee works for the employer can be taken into account when determining the average daily earnings (clause 5 of the Government of the Russian Federation Resolution No. 922 dated December 24, 2007). In particular, it does not include accruals for periods of vacations, sick leave, and business trips.

In this case, the working time taken into account to calculate the average daily earnings will be the sum of the number of days corresponding to months worked in full, the number of days in each of which will be taken as 29.3, and the amount of calendar days of work for incomplete months (clause 10 resolution No. 922).

The procedure for accounting for bonuses related to wages in the calculation depends on the period for which they are paid (clause 15 of Resolution No. 922).

In addition, with regard to income for the billing period (12 months), the following situations are possible:

The income occurred only in the month of dismissal. Then the average daily earnings will be calculated for this month alone, dividing the salary accrued in it by the average number of calendar days calculated for this month (clause 7 of Resolution No. 922). The last value will be calculated from the number 29.3 in proportion to the share of calendar days corresponding to the time of work in the month of dismissal in the total number of days in the same month (clause 10 of Resolution No. 922).
There was no income in the billing period. Then the period for calculating the average daily earnings is shifted to the previous period of the same duration (clause 6 of Resolution No. 922). And if there is no income there, then the average daily earnings will be calculated from the salary or tariff rate (clause 8 of Resolution No. 922).

Leave compensation upon dismissal: calculation

The number of days of unused vacation is determined based on the fact that a full year of experience giving the right to it corresponds to 28 calendar days, and each full month corresponds to 2.33 calendar days. When the last month of service turns out to be incomplete, then, when calculating compensation upon dismissal, it is taken into account as full if the number of days of work in it exceeds half a month, and is not taken into account when the period worked in it is less than half a month (clause 35 of the Rules on regular and additional holidays approved by the USSR People's Commissariat of Labor on April 30, 1930 No. 169).

There are situations in which it becomes mandatory to pay compensation for leave upon dismissal for a full year, although in reality it turns out to be not fully worked out (clause 28 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169). These are cases when the employee worked:

more than 11 months and they have all entered the length of service that grants the right to leave;
from 5.5 to 11 months, but is forced to resign due to reduction in numbers, due to enlistment in military service, assignment to study or other work, or due to revealed unsuitability for work.

The law does not require rounding the number of vacation days determined by calculation when calculating compensation upon dismissal. Therefore, when calculating leave compensation upon dismissal, you can use a number that has decimal places, or you can reflect in the accounting policy a provision on rounding it to a whole number. When deciding how compensation for leave upon dismissal is calculated, you should keep in mind that rounding should always be done in favor of the employee (letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17).

Special situations for accrual and payment

Difficulties in determining the amount of vacation compensation upon dismissal may arise in the following situations:

In the period for which the right to leave is determined, there are time intervals that are not included in the length of service. In this case, the beginning of the year following the one that includes such intervals is shifted by the corresponding number of calendar days. And vacations at your own expense are shifted to the beginning of the next year only if their total duration for the year exceeds 14 calendar days (Article 121 of the Labor Code of the Russian Federation) and the shift occurs by the difference between the actual number of days of vacation without pay for the year and 14 calendar days days.
The employee quits before the end of the year for which he has already taken a full vacation. In this situation, upon dismissal, that part of the vacation pay is withheld from him, which corresponds to the overpaid part of the vacation (clause 2 of the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on April 30, 1930 No. 169). However, if the dismissal occurs on grounds that give the right to payment of vacation pay in full, then compensation payments upon dismissal attributable to the overpaid part of the vacation are not considered unnecessary.

For information on how to calculate vacation pay attributable to the overpaid part of the vacation, read the article .

If an employee goes on vacation with subsequent dismissal, the calculation of compensation and its payment must be made on the last working day. On this working day preceding the vacation followed by dismissal, the employee must receive a final payment, work book and other documents necessary for further employment (letter of the Federal Service for Labor and Employment dated December 24, 2007 No. 5277-6-1).

Is it possible to check online?

It is possible to check the manual calculation of compensation upon dismissal via the Internet. To do this, you will need to enter into the appropriate program all the information it requests, taking into account the features described above. The program will process the entered data and issue the estimated amount of compensation.

Results

Payment of compensation for unused vacation upon dismissal of an employee is mandatory for the employer. Its calculation must be done taking into account all the features of determining the average daily earnings and the number of days of unused vacation. Excessive vacation pay paid in advance is subject to withholding. The calculation can be checked via the Internet.

Every citizen of the Russian Federation who works officially has the full right to receive compensation for unused vacation upon dismissal, if there are still days off.

How to calculate vacation compensation upon dismissal: legislative regulation

Today, the issue of the very procedure for calculating vacation days, as well as receiving monetary compensation for non-use, is regulated directly by the Labor Code of the Russian Federation. In particular, we are talking about the following articles:

, which regulates the procedure for calculating vacation days for each citizen of the Russian Federation working officially;
, which regulates the issue of payment of monetary compensation for unused leave, including additional leave.

In addition to these legislations, the Tax Code of the Russian Federation is also taken into account, which regulates the issue of taxation of cash income received for unused main or additional vacation.

Calculation of compensation for unused vacation: formula

Leave compensation upon dismissal calculated using the following formula:

The number of unused vacation days, as a general rule, is determined as the product of the number of vacation days allotted to the employee for each month of work (we divide the annual vacation by 12) by the number of months worked for a particular employer, minus the vacation days already taken.

Please note that when calculating the number of months worked for an employer, there are some peculiarities (clause 35 of the Rules, approved by the NKT of the USSR on April 30, 1930 N 169). So, if an employee worked less than half a month, then this month is excluded from the calculation, but if half or more, this month is counted as a whole month. As they explained to us in Rostrud, if there are 31 days in a month, then half are 16 days, and if there are 29 days in a month, then half are 15 days.

If the resigning employee has no income

In this case, the reasons for the situation should be considered. If the employee received average monthly earnings for the last year (this happens during long business trips, after maternity leave or parental leave), then the calculation is made from the salary, taking into account all types of accruals and bonuses accepted by the tariff agreement approved at the enterprise.

If wages were paid at the enterprise according to the so-called gray schemes, and were not documented, then there can be no question of officially calculating the rest of the vacation.

Does the duration of work matter?

The period of time worked is of no small importance:

more than 11 months - employee compensation is calculated for every full 11 months.
up to 1 month - compensation payments will be accrued if the employee has worked for more than half a month. In this case, unused vacation days are calculated as one full month.
from 1 to 11 months. An employee who has worked for 11 months has the right to a full payment of compensation. If the duration of work varies from 1 to 11 months, a proportional calculation is made.

There are exceptions - according to the adopted Rules of April 30, 1930 N 169, employees who have worked from 5.5 to 11 months are awarded compensation payments in full if the reason for dismissal was:

liquidation of the enterprise;
entry into military service;
transfer to another job and in some other cases.

Calculation of compensation upon dismissal: rules

How to calculate compensation upon dismissal? The main condition for making the final payment is the presence in the accounting department of an order from the enterprise’s HR department regarding the dismissal of an employee. Depending on the reason for termination of the employment relationship, the basis for creating an order is an application from the employee or an order from the manager.

The following information is required to be filled out in the order:

on the number of days of the next unused vacation;
about excessively used and subject to withholding vacation days;
Articles of the Labor Code when issuing a dismissal order - 114,121,127,137 require strict compliance with the requirements contained therein.

Calculation of vacation experience

In order to calculate it correctly, let us turn to the Labor Code of the Russian Federation to its 121 article. This article will help determine which time periods should be taken into account and which should be excluded from the vacation record.

Periods to include:

actual time worked by the employee;
unpaid leave within 14 days;
the time when the employee was suspended from performing his job duties due to failure to undergo a medical examination, and if the lack of a medical examination was not due to the fault of the employee himself;
if the employee was not actually at the workplace, but this place was reserved for him (weekends, holidays, vacation time, sick leave, maternity leave, etc.);
forced absence of an employee from the workplace through no fault of his own.

Periods to be excluded:

Holiday to care for the child;
unpaid leave for more than 14 days;
absenteeism without good reason.

Separately, I would like to note that maternity leave is included in the length of vacation pay, but parental leave is not included.

The period that the employee worked at the enterprise from the date of his employment to the present moment is taken. This time period excludes the non-accountable periods listed above.

The resulting value must be expressed in full months. To do this, an incomplete month is rounded up to a full month if 15 days or more were worked in it, but if less than 15 days were worked, then it is not taken into account.

Example

The employee has been working at the company for 8 months. and 5 days. In the ninth month, less than 15 days were worked, so we will not take it into account. The length of service will be 8 months.

The employee has been working at the company for 8 months. and 25 days. In the ninth month, more than 15 days were worked, so we round it up to the full. The length of service will be 9 months.

Calculation of unused vacation days

Based on the length of service calculated in the first paragraph, the vacation days due to the employee for the entire period are calculated.

To do this, follow a few simple steps:

determine how many vacation days an employee is entitled to per month;
multiply this value by the number of months of vacation experience;
subtract the days already used.

Example

The employee has been working at the company since May 20, 2014, and resigns on October 25, 2015. Annual paid leave – 28 days. The employee managed to rest for 14 days during his work. How many days in advance must compensation be paid upon dismissal?

per month the employee is entitled to 28/12 = 2.33 days of vacation;
The vacation period is: from May 20, 2014 to May 19, 2015, 12 months worked, from May 20, 2015 to October 25, 2015 - 5 months. and 5 days. We do not take into account 5 days, that is, the total length of service is 12+5=17 months. Multiply 2.33 by 17 months. = 39.61 days of vacation are due to the employee for the entire period of work.
since he has already taken 14 days off, they must be subtracted from the total number of vacation days: 39.61 – 14 = 25.61 days left for the employee.

Compensation upon dismissal must be paid for these 25.61 days.

Calculation of average daily earnings

To calculate compensation upon dismissal, you must determine the employee's average daily earnings. This earnings should be determined in the same way as in the normal calculation of vacation pay.

In short, to calculate this value you need to take the last 12 cal. months before the month of dismissal. Determine the total earnings for this period and divide the resulting value by the number of days actually worked by employees during this time.

If all months are worked in full, then the total amount of payments to the employee for the year is divided by 12 and 29.3, this will be the average daily earnings.

If a month is not fully worked, then the average daily earnings will be determined by dividing payments for the year by the total number of days worked in the year, which will consist of the sum of days in fully worked months and days in incompletely worked months. The latter indicator is determined by dividing the actual days worked by the total number of days in the month, after which the resulting value must be multiplied by 29.3.

Example

The employee worked for 11 months. completely, and in the 12th (December) I was sick for 5 days. There are 31 days in total in December, 26 of which were worked. The days worked in the last month are determined = 26/31 * 29.3 = 24.66 days.

Total number of days worked for the year = 11 * 29.4 + 24.66 = 348.06 days.

Average daily earnings = annual earnings / 348.06

Calculation of compensation upon dismissal

Amount of compensation upon dismissal = average daily earnings * number of days of unused vacation.

If an employee worked for 11 months, then he is entitled to compensation upon dismissal for 28 calendar days.

Example

The employee began working at the company on 02/04/2013. He resigns on October 25, 2015. How to calculate the vacation pay compensation that will be paid to him upon dismissal?

His 1st working year: from 02/04/2013 to 02/02/2014, during which time he was on leave without pay for 21 days and on basic leave for 14 days.

Vacation days without pay exceeding 14 days are not taken into account, that is, 7 days are not taken into account. We will increase the employee’s 1st working year by these 7 days: from 02/04/2013 to 02/09/2014, the vacation pay is 12 full months.

2nd working year: from 02/09/2014 to 02/08/2015, the period was worked in full, was not on vacation, during this period the length of service was 12 full months.

3rd working year: from 02/09/2015 to 10/25/2015, during this period there were 28 calendar days of main vacation. Experience this year: 8 full months. and 17 days, 17 days rounded to a full month.

Total, total vacation period = 12 + 12 + 9 = 33 months.

An employee is entitled to 2.33 days of vacation per month.

2.33 * 33 = 76.89 days of rest are due to the employee for the entire period of work.

He took 14+28 = 42 days off, which means he still has to pay compensation for another 76.89 - 42 = 34.89 days.

If the total earnings for the last 12 months preceding the dismissal (from 10/01/2014 to 09/20/2015) amount to, say, 120,000 rubles, then compensation will be determined as follows.

Compensation upon dismissal = 120,000 / (12 * 29.3) * 34.89 = 11,867.35 rubles.

Experience for granting leave

But if produced incorrectly calculation of vacation compensation upon dismissal If there is a mistake by company personnel (HR or accountant) and this is later discovered, the guilty parties are subject to penalties.

Deadline for payment of compensation for unused vacation

The employer is obliged to make all payments to an employee upon his dismissal on the last day of work of this employee (Article 140 of the Labor Code of the Russian Federation). Accordingly, the employee must also receive compensation for unused vacation on his last working day.

Responsibility for non-payment of compensation for unused vacation

If the employer does not pay the resigning employee compensation for unused vacation, and the labor inspectorate finds out about this (for example, the employee writes a complaint), then the employer will be fined. The amount of the fine is (Part 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

from 30,000 rub. up to 50,000 rub. — for a legal entity-employer;
from 10,000 rub. up to 20,000 rub. — for officials of the legal entity-employer;
from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

By the way, if the employer pays compensation for unused vacation, but in violation of the established deadline, then along with this compensation the employer is obliged to pay the employee another compensation - for the delay in labor payments (Article 236 of the Labor Code of the Russian Federation). Its size can be calculated by our Compensation Calculator for delayed wages.

Compensation for unused vacation upon dismissal and personal income tax

Such compensation is subject to personal income tax in full (clause 3 of article 217 of the Tax Code of the Russian Federation). The employer must transfer the tax on compensation for unused vacation to the budget no later than the day following the day of its payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

In certificate 2-NDFL, compensation for unused vacation is reflected according to income code 2013 (Appendix No. 1 to the Order of the Federal Tax Service dated September 10, 2015 N ММВ-7-11/387@).

Compensation for unused vacation: insurance premiums

Compensation for unused vacation is subject to insurance contributions for compulsory health insurance, compulsory medical insurance, and VNIM (subclause 2, clause 1, article 422 of the Tax Code of the Russian Federation), as well as contributions “for injuries” (subclause 2, clause 1, article 20.2 of the Federal Law of July 24 .1998 N 125-FZ).

Is it possible to replace vacation with monetary compensation without dismissal?

Replacing vacation with monetary compensation without dismissal is permissible only for the vacation period exceeding 28 calendar days (Article 126 of the Labor Code of the Russian Federation). This happens upon a written request from the employee. Days exceeding the main vacation can be replaced with money. Only those categories of employees who are entitled to additional days of rest (disabled people, teachers, doctors, Northern workers, etc.) can receive cash remuneration instead of rest. Or if the employer has provided additional days for rest in the company’s local regulations. And then, not in all cases.

The legal norm uses the wording “can be replaced,” which leaves the employer the right to refuse the employee financial compensation. Payment of money instead of providing extra days of rest is at the discretion of management.
Vacation will not be replaced with money for pregnant women, minors and workers in hazardous and hazardous industries.

It is also not possible to accumulate vacation days for the previous year, and then take part of the double vacation over 28 days in cash. when summing up and transferring vacations from one year to another, only a portion of more than 28 days in each year can be replaced.

Indexation of average earnings when salary increases

For example, if the salary changes from 27,500 to 31,000, the indexation coefficient will be:

It is by this number that you will need to multiply the amount of wages for the period that was taken into account when calculating vacation pay.

So, when dismissing an employee, it is necessary to take care of full and timely payment to him for unused vacation days. In this case, you need to remember:

The duration of the vacation directly depends on the length of service in a particular organization - up to 11 months of work, you can only receive part of the money.
The amount of compensation is determined by multiplying the number of unused rest days and average daily earnings.
In the event that the right to vacation has been used in full, and the working year has not yet ended, upon dismissal, part of the money for these days may be withheld from the employee.

Video on the procedure for calculating vacation pay:

Error when calculating leave upon dismissal after maternity leave

The employee quits at the end of her maternity leave and upon dismissal, she, like all employees, needs to calculate compensation. When calculating the number of compensated days, the time of maternity leave (based on sick leave) is taken into account, but the time spent caring for a child is not taken into account.

Error when calculating compensation if the year is not fully worked

If an employee has worked for less than a year and decided to quit, then the number of compensated days is calculated on an actual basis, and if only an incomplete month has been worked, then more (rounding up) or less (rounding down) half of the month worked is taken into account. Average daily earnings are calculated from the number of months actually worked.

Video about vacation compensation: