People often refer to severance pay as all the money they receive when they quit. The exciting situation of changing jobs is always fraught with a bunch of questions from dismissed employees. Therefore, in this article I will answer an important question in as much detail as possible - What will the employee be paid upon dismissal? How are payments calculated, what are the consequences for the employer of non-payment or delay in this case, and other related issues.
Severance pay upon dismissal is stipulated by Article 178 of the Labor Code of the Russian Federation, which is called “Severance pay” and refers to Chapter 27 “Guarantees and compensation to employees related to termination of an employment contract.”
○ Severance pay upon dismissal.
Severance pay is a sum of money paid in a lump sum upon dismissal for certain reasons.
If something unpleasant for the workers happens - the liquidation of an organization or a massive reduction in the number (staff) of employees, in this case the employee is required to pay severance pay in the amount of average monthly earnings. In addition, he will retain his average monthly salary for the period of employment, but no longer than two months from the date of dismissal (including severance pay).
EXAMPLE! If employee Vasilisa the Beautiful has an average monthly salary of 18,200 rubles, and employee Zmey Gorynych has 22,660 rubles, both will receive exactly these amounts as severance pay upon layoffs.
However, if an enterprise or organization has a collective agreement stipulating that when dismissing employees during liquidation or reduction of staff, everyone is paid a severance pay of 30,000 rubles, then this is exactly the amount that will be paid to everyone.
IMPORTANT! In labor law, along with the Labor Code, other acts apply equally if they improve the situation of the employee.
If a laid-off employee applied to the employment service body, but was not employed within two weeks (about which he was given a corresponding decision by this body), then, by providing his work book and this decision at his old job, he can count on an average monthly salary of within the third month from the date of dismissal. But this case is exceptional.
Severance pay in the amount of two weeks' average earnings paid upon termination of the employment contract in the cases below.
- If the employee has been issued a medical certificate that does not allow him to work under the conditions under which he was once hired for this job, the employer offered work in another position, but the employee refused (or the employer does not have a suitable vacancy). In this case, the employee is dismissed under clause 8 of part one of Article 77 of the Labor Code of the Russian Federation.
- The situation could get worse - and the employee, due to some serious health reasons, is assigned a “non-working” disability group by the Medical and Sanitary Examination. It turns out that he is completely incapable of working and must be fired immediately on the day the conclusion is issued due to circumstances beyond the control of the parties, paragraph 5 of part one of Article 83 of the Labor Code of the Russian Federation.
- The employee was called up for compulsory military service (the law in this case equates the alternative civilian service to this service).
EXAMPLE!If employee Ivan Zhukov received a summons and he honestly joined the army, and before that his average monthly earnings were 22,500, then upon settlement he will be paid severance pay in the amount of 11,250. In addition, he will be paid wages worked and compensation for unused vacation . There will be something to spend the holidays on!
- The practice of labor relations is quite extensive, and our courts observe procedural deadlines and can take quite a long time to make their final decision. Thus, a situation may arise that you are hired to replace a person who filed a lawsuit for illegal dismissal and reinstatement at his former workplace in the same status.
And this citizen was reinstated by the court to his former workplace. Unfortunately for you, as someone who works in this place today, the employer is forced to fire you (the basis is paragraph 2 of part one of Article 83 of the Labor Code of the Russian Federation). In this case, a weak form of compensation for your suffering will be the payment of severance pay. - It may happen that the employer is forced to move to another area for a number of reasons. If the employee does not agree to be transferred to work in another area together with the employer, and refuses to move, then, in accordance with paragraph 9 of part one of Article 77 of the Labor Code of the Russian Federation, he resigns and is paid severance pay in the amount of two weeks’ average earnings.
○ Payments upon dismissal by agreement of the parties.
Payments upon dismissal by agreement of the parties are not required by law. However, payments and amounts of severance payments may be stipulated on the basis of an employment or collective agreement. In addition, payment may be stipulated in the agreement on termination of the employment contract itself.
EXAMPLE! Having written a letter of resignation by agreement of the parties from Field of Miracles LLC, Cat Basilio stipulated (and this was included in writing in the agreement) that his severance pay would be 5,000 rubles. This amount was added to his salary and compensation for unused vacation.
○ Deadlines for payment of severance pay upon dismissal.
The deadline for payment of severance pay upon dismissal is the employee’s last working day, when he will be given:
- Wages.
- Compensation for unused vacation.
- Severance pay, if it is stipulated by law or other act (collective agreement, employment contract, agreement of the parties).
IMPORTANT! The sums of money that must be paid to an employee dismissed due to the liquidation of the organization or due to a reduction in the number or staff, for the second and, in exceptional cases, for the third month of the employment period, are not considered severance pay! Accordingly, their payment terms are determined locally.
Getting fired is not the most pleasant moment. And regardless of how a person leaves, of his own free will, due to layoffs or for another reason, it is very important for him to receive the payments due to him upon dismissal. Unfortunately, not all people know what severance payments they should be provided with. Although in fact, workers are quite protected in this regard.
Payments to an employee upon dismissal
If you decide to leave your job voluntarily, you must notify your employer two weeks before leaving. At the same time, by mutual agreement, the employment contract can be terminated early. On the day of termination, you must be paid wages for the time worked and monetary compensation for unused vacations. Salary for the last month is calculated in proportion to the number of days worked. This may include interest and various bonuses provided for in the contract. Vacation pay is usually what causes problems for employees. Although it is not difficult to calculate them, unscrupulous employers often try to manipulate the expense of unused vacation, unreasonably understating the statutory payments to the employee upon dismissal. Therefore, you need to monitor this and calculate everything yourself.
Payments for leave upon dismissal are calculated in proportion to the amount of time worked in the current year. If you are entitled to 30 days of vacation per year, then for the six months you worked you should receive 15 days of vacation. If you did not go on vacation in the previous year, then you should be compensated for that too. By law, an employer does not have the right not to provide an employee with vacation for two years. Therefore, if it turns out that you have not been on vacation for more than two years, the employer will be responsible for this. An exception may be that you personally did not need leave, in which case the company must keep all your applications for transferring leave. Upon dismissal, all of them must be compensated to you.
If, on the contrary, you like to relax, and have already received vacation in advance this year, but have not worked for a year, then part of the vacation pay will be deducted from your salary. The deduction is also carried out in proportion to the months not worked in the year. If you haven’t worked for six months, then please return half of your vacation pay. If you have unused vacation, you can receive monetary compensation for it or have the opportunity to go on vacation before dismissal. Leave is given to you upon appropriate application and at the request of the employer. If the employer agrees to give you a vacation, in this case, payment of the dismissal payment will be made on the last day of work, and after the vacation you may not return to work. It is important to talk about sick leave during such a vacation. If after dismissal, while on vacation, you become ill, then the employer must pay you sick leave. If you leave at your own request, you cannot count on additional benefits and compensation. But what you are entitled to by law, the employer is obliged to pay.
Payments upon dismissal due to reduction
When leaving due to redundancy, you have the right to receive not only wages and vacation pay, but also various benefits. Payment of compensation upon dismissal includes severance pay in the amount of your average monthly salary. You may receive a larger amount if this is provided for in a collective or employment agreement. This benefit in the normal amount is not subject to personal income tax. If you receive a larger benefit, tax will still be deducted from it.
Also, payments upon dismissal due to reduction assume the preservation of average monthly earnings in the next two months after dismissal. This average salary also includes the previous severance pay. If you contact the city employment service within two weeks from the date of dismissal, then if it is impossible for you to find employment within two months, your average earnings will be retained for you in the third month.
Your employer is required to notify you of staff reductions and your resignation two months before the date of dismissal. Moreover, if you want to leave early, without waiting for the expiration of the two-month period, then you must be paid compensation in the amount of the average wage for the days not worked. This compensation is also not subject to personal income tax.
Thus, at the time of dismissal, you are required to pay the rest of your salary, monetary compensation for unused vacations, compensation for unworked days, as well as severance pay. You receive all this regardless of your subsequent employment. But the payment of funds to maintain the average salary in the next two months will occur only if you are unable to get a job at this time. That is, if you expect to receive funds in the second month after dismissal, be prepared to show your work record without new entries.
Another important point is that if you fall ill within a month after dismissal, the employer is obliged to pay for temporary sick leave. The same applies to maternity leave. If the enterprise is liquidated, then employees are entitled to similar conditions of dismissal and corresponding payments. Now you clearly know what payments you are entitled to upon dismissal in various situations. Do not forget that all employee rights are protected by the Labor Code of the Russian Federation. And all actions of the employer must comply with the law.
Let's consider the question of how compensation for unused vacation upon dismissal is calculated. Many citizens, when leaving an enterprise, do not know that they can take advantage of legal leave or cash payments, even if, according to the schedule, it has not yet come up. Let's fill this knowledge gap.
In accordance with the Labor Code of the Russian Federation, upon termination, the employee is granted leave for the time worked or monetary compensation. The use of this right does not depend on the reasons for dismissal. The employer’s obligation to provide rest to a resigning employee or compensate him with a monetary payment is enshrined in the law of the Russian Federation. The following situations are exceptions:
- The employee worked at this enterprise for less than 15 days. Under these conditions, the employee is deprived of the right to vacation or monetary compensation for it. Otherwise, the employer cannot avoid paying the employee legal compensation for unused vacation upon dismissal;
- involves the transfer of an employee from the category of a third-party part-time worker to the main staff of the enterprise, i.e. this enterprise for the employee moves from the place of combination to the place of main work. This is the case if the translation procedure is followed. And in the event of termination of the employment relationship by terminating the contract between the part-time worker and the employer and signing a new one, i.e. the transfer is carried out through dismissal; compensation for rest with a monetary payment is required by law.
In all other cases, vacation or monetary payment to the employee is based on the labor legislation adopted in our country.
In case of voluntary dismissal from the staff of the enterprise, the employee expresses in writing a desire to use the next paid leave or to receive a monetary payment for it.
The next step is the creation of an appropriate order by the head of the enterprise. If an employee chooses to use the paid rest allotted to him and then resign, the employer’s opinion is taken into account. The head of the enterprise has the right to refuse to grant a vacation period and compensate it with a monetary payment, citing production necessity. If a resigning employee declares a desire to receive a financial payment instead of a vacation, then the opinion of the head of the enterprise in this situation is not taken into account. The organization must make a payment of funds.
When using monetary compensation instead of the required leave upon dismissal, the moment of termination of the employment relationship will be considered the day when the employee ended his career at the enterprise.
Vacation followed by dismissal entails a slightly different calculation of compensation. If an employee decides to exercise the right to take the required vacation time and then resign from the company, the day of termination of the contract will be the last day of rest.
Calculation of the number of vacation days upon dismissal
To calculate the vacation period for dismissal of an employee, you need to make the following calculations:
- Calculate the number of months of work experience of an employee in a given organization. Only those months in which professional activity lasted more than 15 days are taken into account;
- The days the employee is on leave without pay are subtracted from this time period;
- Calculate the total number of legal paid days of rest for the entire period of work in the organization. To do this, divide the employee’s annual rest days established by the employment contract by 12 and multiply by the number of months worked. This value will be the total number of vacation days due to the employee for the entire period of work at the enterprise;
- From this amount we will remove the days already taken off, and what will remain is that same unused rest;
- This period will be provided as leave upon dismissal or compensated by cash payment.
How to calculate compensation for unused vacation upon dismissal
And the procedure for calculating compensation for unused vacation upon dismissal is no different from calculating compensation payments to working employees. The only difference is the number of paid days. While there are restrictions for a working employee, there are no maximum permissible standards for a resigning employee. So, the calculation of compensation for unused vacation upon dismissal occurs as follows:
- To begin with, we calculate the total amount of earnings for the billing period (12 months) received by the employee. This calculation does not include sick leave and vacation pay;
- The next step is to determine the number of calendar days of the billing period. If the employee worked the entire month, then the accepted average number of 29.3 is taken. If during this period of time there were non-working days due to vacation or illness, they are not taken into account;
- Average daily earnings are determined by dividing the amount of total payments for the year (clause 1) by the number of days worked (clause 2);
- This value is multiplied by the number of days of unused rest;
- The resulting value is paid in cash equivalent as compensation for unused vacation;
- Payment of unused vacation upon dismissal, that is, payment of compensation occurs along with the issuance of funds due to the resigning employee.
The period of unused vacation, replaced by compensation, of a resigning employee has no restrictions, unlike working employees.
As noted earlier, an employee is entitled to leave or monetary compensation upon dismissal from the company’s staff, regardless of the reason. The law stands on the side of the citizen and protects his right to rest and financial payments. The widespread legal illiteracy of hired workers does not give enterprise managers the right to abuse this circumstance.
Dismissal is always the termination of the employment contract and the relationship between the employee and the employer. Upon dismissal, the employee is entitled to cash payments.
Full payment must be made within one day. The day of transfer of documents and cash payments is the last working day. It does not matter on what basis the dismissal is carried out.
Reasons for receiving payments
The main reason for receiving cash payments is the fact of dismissal. Grounds for dismissal are not grounds for payment of compensation. The employer acts as a guarantor to the employee regarding his material well-being.
All mandatory payments that he transfers to extra-budgetary funds are social guarantees for every worker in case of loss of monthly earnings.
Payments are also provided to compensate for missed vacations and total hours worked.
The main reason may be the mandatory financial settlement between the parties to the employment agreement upon its termination.
The employer can only consider its obligations fulfilled when the employee has received the money and there is no debt to extra-budgetary funds.
Unscrupulous employers risk being brought to financial, civil, disciplinary and even criminal liability for incorrect calculations.
Types of compensation
- The Labor Code of the Russian Federation establishes the following types of monetary compensation upon dismissal of an employee:
- payments upon dismissal due to staff reduction;
- payments if there was dismissal by agreement of the parties compensation;
- voluntary care payments;
compensation for dismissal due to health reasons.
The employer must financially compensate for unused vacation pay and
Reimbursement for actual time worked is not RP.
The calculation takes into account the hours, as well as the form of payment and the tariff rate. Allowances and bonuses are also added. The salary is transferred no later than the day of termination of the employment agreement (Article 140 of the Labor Code of the Russian Federation).
For early termination of an employment contract
It is permissible to terminate such an agreement with an employee before the expiration 2 months from the date of the warning notice.
To do this you need:
- notify the employee himself and obtain his consent;
- further, vacation compensation is provided, as well as VP;
- compensation is paid for early termination of contractual relations.
Additional compensation is accrued for the time remaining until the end of the notice period. Thus, in case of early termination of an employment agreement, the employee is obliged to receive compensation for unused vouchers, VP and additional compensation wages for the period that he agrees to shorten upon termination.
Affects the procedure for calculating compensation and the method of early termination of an employment agreement. For example, when a person leaves of his own free will or by agreement of the parties, the VP is usually not paid. The exception is those cases where the employer has somehow violated labor laws.
If an employee loses his monthly income due to staff reduction, then severance pay is mandatory.
The employee is not to blame for such a dismissal, and the state is obliged to provide money for the period while he looks for a new job. There are also cases when an employer induces an employee to leave at his own request when staffing is reduced.
When staffing is reduced, in any case, the employer cannot require employees to write an initiative statement regarding their resignation. . This is a beneficial solution to the problem regarding the payment of VP, but only for one side. The employer can only advise or offer a similar option. And the employee retains the right to refuse.
Moreover, dismissal during staff reduction with the employee’s initiative is illegal. Two conditions for termination of an employment contract cannot exist simultaneously. The employee must choose: to leave of his own free will and lose severance pay, or to be laid off, while retaining the right to monetary compensation and indicating a more “favorable item” in the work book.
Often, when employers want to avoid paying back wages, but they have no reason to fire them, the employee is monitored.
Each offense is recorded and then the employer tries to force him to leave “at his own request.” This is especially true for a part-time worker, but other employees in such a situation also need to exclude tardiness and any, even minor, violations of labor discipline. It will be virtually impossible to prove in court the guilt and intentionality of the employer’s actions.
For unused vacation
Compensation for unfulfilled vacation is paid to all categories of dismissed persons, regardless of the reasons for ending their employment. Such monetary compensation is given for all unused rest periods by the employee.
According to the law, in very rare cases it is allowed to work without vacation for more than 2 years.
Most often, the employee himself takes the initiative and refuses the next vacation. If the employee has not been on vacation for more than 2 years in a row, the employer will have to justify this upon dismissal. The exception is cases involving guilty actions of the employee.
If the reason for dismissal was a serious violation of labor discipline, the employee will not receive compensation for lost vacations.
The date of departure in this case will be the last day of vacation. According to the general rule, the employer, before the day of immediate dismissal, must transfer to the person compensation for all unused vacations. Compensation is calculated only for fully worked months.
When staffing is reduced
Reduction of staff involves termination of a contract without the will of the parties. In this case, the state guarantees monetary protection to workers. Extra-budgetary compulsory insurance funds, in turn, are engaged in the implementation of social programs aimed at providing for people who, through no fault of their own, are left without a job.
When staffing is reduced, the employee must be paid severance pay, salary for the period actually worked and compensation for unused vacations (if any).
Cases where the employer’s guilt entails a reduction in the workforce are not exceptional.
- VP is very different from regular salary compensation.
- It is paid in any case when:
liquidation of the organization; He retains his monthly salary if the contract with the new employer has not yet been concluded. At the time of payment of the salary, he must confirm that all this time he was not a participant in labor relations. In exceptional cases, average earnings can be maintained for 3 months instead of the standard two, by decision of the employment center.
The employee must apply to the Central Work Center with a special application within the first two weeks after dismissal. The employment center will consider him, and if he is not hired, he will retain his average salary for three months after dismissal. To receive a salary, you will need to provide the employer with your main document confirming your work activity and an extract from the central salary.
Calculation
When calculating, the features of the applied remuneration system at the enterprise are taken into account, bonuses and allowances are added. Usually they calculate how many hours per day and days were actually worked.
The calculation of additional compensation in case of early termination of an employment agreement is made taking into account the time remaining until the end of the period allotted for notice.
An employee may receive disability benefits during vacation, but the calculation period is not extended by the number of days of illness. Unused vacation pay is calculated based on the time actually worked in the year. Thus, the calendar year is completely ignored.
A similar scheme is used when calculating the size of the VP. Compensation will be proportional to the days allocated for vacation during the months worked. If less than half of it was worked in a month, then such a period is not taken into account when establishing the amount of compensation for unused vacation. When working more than half of the days in a month, this period is counted as a whole period.
Formulas and examples
There are 2 main formulas that are used when calculating severance pay and payment of average monthly wages:
ZP (SDN) = ZP (F): RD (F);
ZP (SR) = ZP (SDN) * RD: 2.
The average daily salary (ADS) is calculated based on the days actually worked in the month and the amount of the salary for the last 2 months worked. The average monthly salary will depend on the average daily wage, as well as on the number of working days for the last two months.
Example No. 1. An employee of the enterprise quits on July 20, 2019 due to a change in significant working conditions. Severance pay was calculated in a one-time amount. The reporting period is May – June 2019. During this time, the employee received a salary in the amount of 10,000 rubles. About 4,000 rubles of sick leave were also accrued, but they are not taken into account when calculating severance pay.
1)Installing SDN ZP: 10,000: 33 = 303 rubles (33 is the number of days worked in May - June 2019);
2)Average monthly number of working days – 20 . Based on this, the average monthly salary will be equal to: 303 * 20 = 6060 rubles.
Since the benefit must be paid in a one-time amount, its size will be equal to 6,060 rubles.
Compensation for unused vacations is calculated using the formula:
K = D (COMP)*ZP (SR),
where ZP (SR) is the average daily salary, and D is the unused vacation period. The latter indicator depends on the total duration of vacation, the total number of calendar and holiday days.
2) Amount of vacation pay: 28*168.9=4729 rubles.
Vacation pay for the 7 months not worked must be withheld.
1) Billing period: 28:12*7=16.33 days;
2) Amount to be withheld: 16.33*168.91=2758 rubles.
Salary upon dismissal is calculated depending on the days worked in the month and the average daily salary.
Taxation
The income of individuals that is provided to them as employees upon dismissal or liquidation of an enterprise is not subject to personal income tax.
But we must not forget about the additional conditions for taxation of amounts that may be provided for under a collective or individual employment contract.
The unified social tax is not imposed on dismissal of an employee, including compensation for unused vacation pay.
Taxation of VP depends on its size. If the employer is obliged to pay severance pay, then he does not pay income tax. When the amount of unpaid benefits is included in the amount of income of the enterprise, the employer pays the non-paid benefit.
Liability for non-payment
There are two ways to achieve payment of the required compensation amounts: contact law enforcement agencies or the court. In the first case, a case will be opened against the employer and if the evidence during the judicial and pre-trial investigation turns out to be significant, then he will be held criminally liable for failure to pay social payments obligatory for the employee.
In this case, the employer's liability may be civil or disciplinary in nature.
Upon dismissal, the employer is obliged to pay salary, severance pay and compensation for unused vacation before the day of actual dismissal. The chosen method of ending cooperation with the employer can shorten or supplement this list. Only those employees who have committed significant disciplinary offenses can be deprived of full payments.
As labor law states, every employee has the right to receive paid annual leave.
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Vacation pay is a sum of money that is paid to an employee when taking a vacation. But in practice, there are cases when an employee quits without having time to fully use his vacation. In such a situation, he can count on receiving compensation.
What do you need to know?
First of all, you need to know that if an employee has the right to receive annual paid leave, then the employer is obliged to pay him vacation pay upon dismissal.
Accordingly, when terminating an employment contract, it is first necessary to calculate the number of days of unused vacation. But besides them, the employee must also know the size of the average daily earnings. It is on the basis of this indicator that the amount of vacation pay is calculated.
The amount of daily earnings is the sum of the average monthly earnings. The calculation of the amount of vacation pay is carried out by the company's accountant.
Normative base
The main legal act regulating this area of legal relations is the Labor Code of the Russian Federation.
In particular, this legislative act provides for:
- the procedure for granting annual paid leave;
- grounds and procedure for terminating an employment agreement concluded with an employee;
- rules for calculating the amount of vacation pay upon dismissal.
Calculation of vacation pay upon dismissal
At your own request
The Labor Code of the Russian Federation states that an employee can be...
To do this, it is enough to write the appropriate letter and notify the employer of the last day in this position. In this case, the employee also has the right to receive the amount of vacation pay.
At the same time, the rules for calculating vacation pay are the same when applying all grounds for terminating an employment contract: this fact is not of particular importance.
In practice, there are cases when employees use all their vacation and only after that submit an application for termination of the employment contract. In this case, of course, vacation pay is not paid.
By agreement of the parties
In practice, very often the employment agreement is terminated. If an employee has unused vacation days, he receives vacation pay upon settlement.
When terminating an employment contract on this basis, the parties enter into an appropriate agreement, which indicates the day of the employee’s dismissal.
This document also needs to indicate the amount of money that the employee will receive upon dismissal.
When contracting
In practice, there are cases when an employee gets caught. In this case, the employment contract is terminated at the initiative of the employer.
But this does not mean that the employee is deprived of the opportunity to receive vacation pay. They must be paid to him in full along with other payments that the employee receives upon dismissal.
If the employer does not pay the amount of vacation pay upon layoff, the employee can file a claim in court and demand their payment.
In this case, the employee may also request payment of legal expenses (for example, legal fees).
For less than a year
In practice, there are very often cases when an employee quits without working for a particular employer for less than 1 year. The law provides for the number of vacation days for a full year.
In such a situation, the calculation is carried out based on the following principles:
- when working for more than 11 months, compensation is calculated for all 11 months;
- if an employee worked in a given company from 1 to 11 months, then compensation is paid by making a proportional calculation;
- if an employee has worked for less than 1 month, then he can count on receiving vacation pay if he worked in this enterprise for at least half a month.
But there are also exceptions to this rule. If employees have worked in the organization from 5.5 to 11 months, then they can receive the following amount of vacation pay:
- when closing a company;
- at the time of enlistment in military service;
- when transferred to another job or position, etc.
Procedure
Below is the procedure for paying vacation pay upon dismissal of an employee.
Documentation
To pay the amount of vacation pay, you must have certain documents.
These include:
- resignation letter if the employee resigns of his own free will;
- on termination of the employment contract;
- agreement on termination of employment relations if dismissal is carried out by agreement of the parties.
Calculation of monetary compensation
The calculation of the amount of vacation pay and its payment is carried out by the company's accountant.
Overpaid funds
In practice, there are very often cases when employees take leave with subsequent dismissal.
In such a situation, it is necessary to pay special attention to the calculation of the amount of vacation pay, since, according to statistical data, it is in this situation that the largest number of errors are made.
If the employment contract was terminated before the expiration of the period of time for which he received leave, then the employer has the right to withhold overpaid money from the amount that should be transferred to the employee’s account upon his dismissal.
But if the calculation was made incorrectly due to an accountant’s error, the employer may demand this amount from him.
If the employee had no income
Many enterprises use a remuneration scheme called “black wages”. In this case, an employment agreement is not concluded with the employee, and accordingly, no accruals are made from the salary to the tax service and the pension fund.
From a legal point of view, the employee does not receive wages; therefore, in such a situation, it makes no sense to talk about the possibility of receiving vacation pay.
The employer can safely not pay them, but the existence of an employment relationship will have to be proven in court.
In practice, there are also cases when, for example, an employee was on maternity leave during the current year. This means that wages were not accrued.
In such a situation, when calculating the amount of vacation pay, all types of accruals and bonuses accepted by the tariff agreement, which was approved in a particular enterprise, are taken into account.
Is experience important?
This question interests many workers. In fact, experience doesn't really matter.
The only thing that is taken into account when calculating the amount of vacation pay is work experience of less than 1 year at a given enterprise. In other cases, length of service is not taken into account.
