Compensation for unused vacation without dismissal. Compensation for unused vacation

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

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

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

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

Both basic and additional leave are paid. The amount of vacation pay depends on the employee’s average earnings over the last year. According to Art. 139 of the Labor Code of the Russian Federation, to calculate the average salary, all labor benefits employee for the last calendar year.

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

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

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

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

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

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

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

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

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

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

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

Question about compensation for unused vacation upon dismissal arises constantly: as often as people quit. Previously, we have already considered the issue of, in this article we examine in detail the issues related to vacation compensation, but only upon dismissal.
Let us remind you that annual paid leave can be replaced by monetary compensation only if its duration exceeds 28 calendar days. It is not allowed to replace paid leave with money for employees employed in hazardous and hazardous industries, pregnant women and minors.
However, these rules stop working in the event of an employee’s dismissal, as is clearly stated in Article 126 of the Labor Code of the Russian Federation, i.e. all employees, regardless of the reason for dismissal, must receive compensation for unused vacation. Moreover, if an employee is fired under an article, this still means that the employee must receive compensation for unused vacation.

Moreover, in the Labor Code of the Russian Federation and others regulatory documents talks about the features in more detail vacation compensation upon dismissal of employees:
1. Compensation pays for all vacations that were not used.
2. Unused vacations at the request of the employee are provided with subsequent dismissal. The last day of dismissal will be considered the last day of vacation. Therefore, if there are a lot of vacation days, then the dismissal date will be shifted. This must be taken into account by employees who are expected in a new place. That is, you can write an application for vacation followed by dismissal, and then the last working day will be the last day of vacation, or you can choose compensation, and the last working day will be the day of dismissal. The amount of payment (compensation) will be absolutely the same.
It is important to know that an employee can withdraw his application for dismissal (if granted leave with dismissal) before the start of the leave, but only if another employee has not been invited to take his place by transfer.
3. If the employee has registered, then leave with subsequent dismissal can be granted even if the end of the leave extends beyond the term of the employment contract.
4. If the employee quits after 11 months continuous operation(vacations were not provided), then compensation is provided in full (in full). Usually this is 28 calendar days. Also, an employee can count on compensation in full if the employees worked from 5.5 to 11 months in cases of liquidation of the enterprise, receipt of military service, unsuitability for work. In other cases, employees receive compensation proportional to the time worked according to the following rule: if the time worked is less than half a month, then this time is discarded; if the time worked is more than half a month, then this time is rounded up to the nearest month.
5. Compensation for unused vacation must be paid on the day of dismissal, and if an employee goes on vacation with subsequent dismissal, then the payment is made on the last working day, i.e. An employee goes on vacation with full pay and pay in hand. For delayed wages, an employee can count on compensation in the amount of 1/300 of the refinancing rate.
6. If an employee was on vacation for more days than the required vacation pay, then vacation pay for unworked days is withheld from the employee’s salary.

Calculation of compensation for unused vacation:
To calculate compensation you must use the formula: average earnings per month divided by 29.4 (this is the average number of days in a month, old sources indicate the number 29.3 - it is incorrect!) multiplied by the required number of vacation days (usually 28 days per year), and then multiplied by the number of months worked (according to the rule above) and divide by 12.
For example, with an average salary of 20 thousand rubles and the number of months worked equal to 8, the calculation will be carried out as follows:
20,000 / 29.4 x 28 x 8 / 12 = 12,698.41 rubles

For ease of calculation, for 28 calendar days of vacation, the calculation is carried out using a simplified formula:
We multiply earnings by the number of months without vacation and multiply by the number 0.079365 (coefficient for calculating vacation pay). For example, for the same 8 months and with earnings of 20,000 per month, it will be: 20,000 rubles. x 8 months x 0.079365 = 12698.4 rubles.

What is taken into account when calculating compensation for unused vacation upon dismissal:
1. employee’s salary;
2. additional payments for work at night, in harmful and dangerous conditions, etc.;
3. bonuses for class, academic degree.

What is excluded when calculating compensation for unused vacation upon dismissal:
1. breaks for feeding the baby;
2. breaks for temporary disability and childbirth or pregnancy and childbirth;
3. days off for caring for disabled people;
4. the employee did not work due to the fault of the employer or due to a strike;
5. in other cases when the employee was released from work for valid reasons;
6. social payments, for example, payment for food, travel, etc.

Conclusions:
- on compensation for unused vacation all employees can count, regardless of the reason for dismissal;
— for every 11 months of work, 28 calendar days of vacation are due; for the rest of the period, vacation days are considered in proportion to the months worked;
- settlements with the employee must be made on the last day of being at work (day of dismissal);
— if an employee took a rest period on vacation, then during the final calculation the excess vacation pay is deducted from the salary.

You can’t work without vacation, just as you can’t work without lunch breaks or weekends.. This is prohibited by both common sense and legislation. For every honestly worked year, according to the Labor Code, there are 28 vacation days.

And in case of harsh working conditions or a specific specialty of the employee, the legislation not only allows, but also obliges the employer to provide additional days off.

But what to do if you couldn’t take a break from work for some reason? Is there compensation for unused vacation?

The Labor Code provides V in this case 3 options when unused vacation can be replaced with monetary compensation:

1. Receive monetary compensation for unused allotted rest upon dismissal or retirement, provided that the duration of the vacation does not exceed 28 days.
2. Receive compensation in cash equivalent, if provided.
3. Use non-vacation time off.

The principle for calculating the amount of monetary compensation is reflected in Resolution 922 of the Russian Government (dated December 24, 2007).

The amount of vacation pay and compensation for them directly depends on the amount of official income - salary, bonuses for the 12 months preceding legal vacation or dismissal (retirement).

Example: a woman worked at the enterprise from May 1, 2014, after which, in 2016, she was transferred to another organization. During the entire period of work, the woman never used her vacation and therefore now she is entitled to compensation.

The employee's income for the 12 months before the transfer was as follows:

1. November 2015 – 10,000 rubles.
2. December 2015 - 10,000 rubles.
3. January 2016 - 10,000 rubles.
4. February 2016 - 10,000 rubles.
5. March 2016 - 10,000 rubles.
6. April 2016 - 10,000 rubles.
7. May 2016 - 10,000 rubles.
8. June 2016 – 6316 rubles, vacation starts from June 20.
9. July 2016 – 0 rubles.
10. August 2016 – 0 rubles.
11. September 2016 – 0 rubles.
12. October 2016 - 0 rubles.

No bonuses awarded. The total income was 76,316 rubles.

Now you need to decide on the billing period:

1. Fully worked months – 7.
2. The average number of days in months worked is 29.3.
3. Days worked in June – 19.
4. The number of days in June is 30.

It turns out: 7*29.3+19*29.3/30 = 205.1+18.56= 223.66 days.

Average daily income is defined as the sum of total income divided by the number of days in the billing period:

76316 /223.66 = 341.21 rubles.

For the entire period of work from 2014 to 2016, the woman was entitled to 69.4 days of legal rest.

Since according to Labor Code for each vacation day the average daily pay is maintained, then the compensation will be: 341.21 * 69.4 = 23,679 rubles 97 kopecks.

If the employee was undergoing training, sick leave, business trip, and he was compensated for his expenses, then these amounts cannot be counted as income and are not taken into account when calculating payments.

Important! If the vacation was not used in full, or days of additional time off were not used, then calculation is carried out based on the actual remaining days.

Taxation

What are vacation pay or compensation for them? This is essentially the same income as wages. Is there a fee? The organization is subject to taxation on all employee income. ?

IN due to personal income tax accruals, the employee receives 13% less. This interest will be sent to the tax office as income tax. The amount of deductions for insurance premiums and Pension Fund. But they are paid from the employer’s income and amount to 30% of the accrued compensation to the employee.

The Tax Code tells in more detail about the amounts of withheld amounts (Article 208, ,), 167th the federal law And 184th Government Decree.

About breaking the law

Now about the painful part.

The problem that many leaving employees face is did not pay compensation.

This is gross violation Labor legislation and, on the basis of which the resigning employee carried out his activities and is equivalent to non-payment of wages.

If you suspect that something has not been paid extra, pay attention to the 2-NDFL certificate. Upon dismissal, the accountant is required to issue this document. The certificate reflects all income, including vacation pay and compensation for it.

If there are no accruals for unused vacation, you need to do the following:

1. Write a complaint to the employer with a demand for payment of compensation for unpaid vacation.
2. Contact the Labor Inspectorate with a statement about the violation of your rights. This can be done by sending an electronic application, a paper application or during a personal visit to the inspectorate. Your application will be considered within 30 days. During this period, Employees Labor. The inspectors will make a request to your employer, find out the reason for non-payment and inform you in writing about the results of the inspection.
3. Contact the Prosecutor's Office. This appeal can be combined with an appeal to the Labor Department. In the name of the Prosecutor of where the employer's organization is registered - i.e. according to legal address you need to write a statement of complaint about the violation of your rights according to the Labor Code of the Russian Federation by former director. The prosecutor's office will also conduct an investigation within a month.
4. Going to court. Unlike Labor Inspectorate and the Prosecutor's Office, the court will not be able to hold the employer accountable. But it is quite possible to oblige him to pay everything due to the employee. The statement of claim also indicates violated rights and demands to recover compensation from the former bosses for unused vacation. After the decision is made based on writ of execution the employer's accounts will be seized and everything that he has not paid in addition will be paid to the employee.

About responsibility

Any delays in payments at the enterprise threaten management with the need to pay interest.

In a situation with vacation pay and compensation for them, the director bears not only the obligation to pay the main amount, but also for each day of delay at least 1/300 of the current refinancing rate.

That is, the employer is financially obliged.

In addition, unscheduled inspections by the tax service and the Prosecutor's Office may be organized in relation to its activities.

Despite the fact that vacation was invented to make life easier for the working population, not everyone uses it. We hope the information provided in the article will help you receive compensation for unused vacation.

Useful video

Is it possible to pay compensation for unused vacation? In what cases is this possible? How to apply correctly? You will learn about this in the following video:

Part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced by monetary compensation. An employee can contact the employer with such a statement at any time. The need to pay compensation for unused vacation may also arise when an employee is dismissed. The specifics of paying compensation in both cases are explained by Boris Chizhov, deputy head of the department of the Administration of Rostrud.

So, compensation for unused vacation can be paid in two cases: during the period of work and upon dismissal. Let's consider both situations.

Payment of compensation during the period of work

When applied in practice, Art. 126 of the Labor Code of the Russian Federation, attention should be paid to two circumstances.

First. The initiative to replace with monetary compensation that part of the vacation that exceeds 28 calendar days belongs exclusively to the employee. Without a written application from the employee, the employer does not have the right to unilaterally consider this issue.

Second. The employer, in turn, considering such a statement from the employee, may agree with it and pay monetary compensation, or perhaps, due to production conditions or for other reasons, disagree with the employee’s request and provide him with the entire vacation.

At the same time, it is not allowed to replace with monetary compensation annual basic paid leave and annual additional paid leave for pregnant women and employees under the age of 18, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions. in appropriate conditions (with the exception of payment of monetary compensation for unused vacation upon dismissal). Such replacement of vacation with money is not allowed, even if employees strongly request this from the employer.

The amount of compensation for unused vacation is determined by the same rules that apply when calculating average earnings during vacation.

In accordance with Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for paying for vacations and paying compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (the average monthly number of calendar days).

example 1

Local normative act(LNA) of the organization has established that employees with long work experience receive additional paid leave. Based on this LNA, an employee with a salary of 18,500 rubles is granted additional leave for length of service - three calendar days. In August 2013, the employee is provided annual leave. The employee submitted a written application with a request to replace additional leave exceeding 28 calendar days with monetary compensation. The employer granted this request.

Since the employee has worked the entire pay period, the average daily earnings will be equal to:

(18,500 rub. x 12 months): (12 months x x 29.4 k. days) = 629.3 rub./k. days

The average salary saved during the vacation period will be:

629.3 rub./k. days x 28 k. days. = = 17620.4 rub.

Compensation for unused days of additional leave in this case will be equal to:

629.3 rub. x 3 k. days. = 1887.9 rub.

Compensation upon dismissal

The issue of paying compensation to an employee for unused vacation upon his dismissal is regulated by Art. 127 Labor Code of the Russian Federation.

Given that leave must be granted annually, employees exercise their right to leave by receiving leave in kind. And since, as a rule, it is impossible to provide a dismissed employee with leave in kind, compensation is paid.

According to Art. 114 of the Labor Code of the Russian Federation, annual paid leave is provided to all employees, therefore the provision of Art. 127 of the Labor Code of the Russian Federation applies to seasonal, temporary workers, as well as for those who work part-time.

Upon dismissal, the employee is paid monetary compensation for all unused vacations. The employer is obliged to pay all amounts due to the employee, including compensation for unused vacation, to the employee on the day of his dismissal.

Vacation to be replaced by monetary compensation upon dismissal is calculated on the basis that full vacation is due to an employee who has worked a full year. If the working year is not fully worked, the vacation days for which compensation must be paid are calculated in proportion to the months worked. In this case, surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to at least half a month are rounded up to a full month (see “Rules on regular and additional holidays", approved by the USSR NKT on 04/30/30 with subsequent amendments and additions).

If an employee is dismissed before the end of the working year for which he has already received annual paid leave, the employer may make deductions from his salary for unworked vacation days to pay off his debt to the employer.

Upon written request from the employee, unused vacations may be granted to him with subsequent dismissal (except for cases of dismissal for guilty actions).

Upon dismissal due to the expiration of the employment contract, leave with subsequent dismissal may be granted even when the vacation time completely or partially extends beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation.

When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his resignation letter only before the day the leave begins and if another employee is not invited to take his place by way of transfer.

In all cases of granting leave followed by dismissal, the day of dismissal is considered the last day of leave. The employee can take another job, which will be the main one for the employee, and not a part-time job, only after the end of the vacation.

At the same time, the payment of all amounts due to the employee from the employer, as well as work book with a notice of dismissal included in it, is made before the employee goes on vacation (see Determination of the Constitutional Court of the Russian Federation of January 25, 2007 No. 131-О-О).

In practice, it happens that when an employee is dismissed HR department days of unused vacation in previous years are “found”. Sometimes accountants find it difficult to decide how to calculate compensation for vacations that took place several years ago, when both working conditions and pay were significantly different from today's rules. And then accountants say that the old vacation days have “burned out.” But this fundamentally contradicts part 1 of Art. 127 of the Labor Code of the Russian Federation, which clearly states that “upon dismissal, the employee is paid monetary compensation for all unused vacations.”

As for average daily earnings to determine the amount of compensation, there is no need for the accountant to pull up statements from previous years to determine payments taken into account when calculating average earnings. To calculate, it is enough to sum up the payments for the last 12 calendar months before dismissal and divide them by 12 and 29.4.

example 2

When the employee was dismissed in July 2013, it turned out that in 2006 he had two calendar days of vacation left (salary - 5,000 rubles), in 2008 - four (salary - 5,800 rubles), in 2010 - three (salary - 9,000 rubles), and for the working year 2012-2013 - 28 calendar days (salary since 2011 - 12,000 rubles). It is necessary to determine the amount of compensation for unused vacations.

If the employee did not have other payments that should be taken into account when calculating average earnings, the average daily earnings will be equal to:

(12,000 rub. x 12 months): (12 months x x 29.4 k. days) = 408.16 rub./k. days

The amount of compensation for unused vacation will be determined as follows:

408.16 rub./k. days x (2 k. days + + 4 k. days + 3 k. days + 28 k. days) =

= 15101.92 rub.

As can be seen from the example given, we did not need information about wages for the time that was not included in the billing period.

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 considered a mandatory financial settlement between the parties labor 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; care benefits;
• at will

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 hours, as well as the form of payment and 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).

In the absence of settlement before this moment, at any time and upon the first demand of the employee, he will have to receive everything that the employer owes him.

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:
• 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 required.

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 employment contract cannot exist at the same time. 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 debts wages, but they have no reasons for dismissal; the employee is under surveillance. 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 labor discipline

. It will be virtually impossible to prove in court the guilt and intentionality of the employer’s actions.

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 general rule

, the employer must transfer to the person compensation for all unused vacations before the day of immediate dismissal. 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. Off-budget funds compulsory insurance , in turn, are engaged in the implementation social programs

aimed at providing for persons 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 led to 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;

The number of employees is being reduced (Article 81 of the Labor Code of the Russian Federation). The average salary does not always remain with the employee. 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 he has not been a participant all this time 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. labor activity document and extract from the central bank.

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 pay period is not extended by the number of sick days. 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 essential conditions labor. 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 amount 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 additional conditions 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.

When filing a claim in court, an employee can recover accrued but unpaid amounts of salary, bonuses and compensation for the entire past period.

In this case, the employer's liability may be civil or disciplinary in nature.