Vacation 2 days per month. How many vacation days are eligible for one month of work? Examples of calculations. Compensation for additional leave upon dismissal

A competent answer to the question of how many vacation days is due for each month worked is of great importance both from the point of view of compliance labor rights employees, and in terms of taxation. The problems arising in the process of calculating the length of vacation are very numerous and cause heated discussions in the economic and legal community.
In this case, the settlement procedure is significantly influenced by such circumstances as absenteeism, the use of vacations without pay and for the purpose of caring for children, the lack of permits for employees labor activity due to intoxication, as well as positive results of medical examinations, TB checks, psychiatric examinations.

Currently professionals great importance give a competent calculation of the number of vacation days during dismissal. Depending on their number, employees are charged full or proportional compensation. The amount of personal income tax to be paid depends on the peculiarities of their calculation (by virtue of clause 3 of article 217 of the Tax Code of the Russian Federation).

According to clauses 2 of clause 1 of Article 238 of the Tax Code of the Russian Federation, the days of unused leave paid to departing employees are not subject to UST taxation, which is regulated by letter No. 04-04-04 / 103 of the Ministry of Finance of Russia dated September 17, 2003. At the same time, the days of unused vacations paid according to the applications of employees continuing to work in the organization are subject to the standard UST taxation (in accordance with letter No. 03-05-02-04 / 13 of the Ministry of Finance of Russia dated 02/08/2006). All these questions require a competent approach to calculating the duration of paid vacations.

How to calculate the number of vacation days

To answer the question of how to calculate the number of vacation days, you need to have an idea of the individual working year and personal vacation experience. By virtue of Art. 122 of the Labor Code of the Russian Federation in the first year of employment, the rights to use leave arise after six months of continuous work of an employee with a certain employer. At the same time, by agreement of the parties, the provision of paid leave may take place even before the expiration of this period.
Leave for subsequent years of employment can be granted at any time during the working year according to the established schedule. Accordingly, there is an individual working year for each of the employees. In this case, the number of vacation days for the period worked is calculated taking into account the so-called vacation experience, which provides the right to vacation. If during the individual year there were periods that are to be excluded from the calculation of the vacation period, then the end of the individual working year is postponed.

Actual work time.
The time when the employee did not work, but was saved for him workplace according to labor laws, including periods:
- holidays;
- annual leave payable;
- days off;
- rest time provided to employees in accordance with the Labor Code of the Russian Federation;
- unpaid rest periods (less than two calendar weeks during an individual working year);
- suspension of employees from work due to the impossibility of passing mandatory medical examinations through no fault of their own;
- forced absenteeism.

The following periods are not included in the vacation period:

leave provided for the care of children until they reach a legal age;
absence of an employee from the workplace without a valid reason (including suspension from performance labor functions on the grounds of Art. 76 of the Labor Code of the Russian Federation);
unpaid leave lasting more than 2 calendar weeks.

At the same time, it should be borne in mind that in the vacation experience, which provides the right to additional annual leave payable due to the employee's work during harmful conditions, only the period actually worked under the mentioned conditions is included.

The labor legislation of the Russian Federation does not provide for the possibility of providing annual paid leave in an incomplete volume proportional to the period worked. Thus, the main annual paid leave must be provided in its entirety (of the established duration, which, by virtue of Article 115 of the Labor Code of the Russian Federation, is 28 calendar days).

It should be borne in mind that in the process of calculating the total duration of annual paid vacations, the main vacations are summed up with additional vacations, which is regulated by Art. 120 of the Labor Code of the Russian Federation.
To calculate the vacation days for which compensation is due upon dismissal on the grounds of Art. 127 of the Labor Code of the Russian Federation, the following algorithm is used:

The calculation of the vacation experience for the granting of vacation is made. The calculation is carried out in full months for the entire period of the employee's work in the organization. At the same time, if the days of an incomplete month are less than 15, they are not taken into account, and if there are more than 15, then the period is to be rounded up to a whole month.
The total number of vacation days due to the employee for the period worked in the organization is calculated.
The total number of days actually granted to the employee for the entire period of work is calculated.
The number of vacation days that have not been used is calculated (the calculation is carried out by subtracting clause 3 of this algorithm from clause 2).

How many vacation days are allowed for 1 month of work

To determine how many vacation days are due for 1 month of work, you should use one of the generally accepted methods. Its essence is as follows. In accordance with the methodology used, 2.33 days are accrued per month of work, falling on the main paid vacation. This value is obtained as follows: 28 days: 12 months = 2.33 days.
Thus, in accordance with the calculation according to the above method, the number of vacation days, depending on the number of months worked, will be:

I. - 2.33
II. - 4.66
III. - 6.99
IV. - 9.32
V. - 11.65
Vi. - 13.98
Vii. - 16.31
VIII. - 18.64
IX. - 20.97
X. - 23.30
XI. - 28
XII. - 28

This technique is easy to use and is justified by clause 29 of the current Rules introduced by Resolution No. 169 People's Commissariat Labor of the USSR dated 04/30/1930.

Leave for persons working under a formal employment contract

Passing the official employment procedure automatically means that the employee will have absolutely all the rights that are guaranteed to him by the current legislation. One of the most common and important of these rights, of course, is the possibility of regular registration of paid leave. For persons who work under a formal employment contract, this right arises every year.

The possibility of obtaining the first vacation period after employment appears with a subordinate at the moment when his work experience in new organization will reach a minimum mark of 6 months. However, if necessary, the vacation period can be issued much earlier, even in the first month of work. The main thing is that the employer does not have any objections to this matter.

The accrual of the days of rest due to the subordinate occurs automatically during his work in the organization.
In most cases, the period of the working year is the same as the regular calendar year.
However, it is the working year that is always taken as the calculation. This is quite logical, because in most cases employees do not get a job in the organization from the first day of the new year. Therefore, if we use calendar year- the correct calculation will be much more difficult.

How many vacation days does an employee get for each month worked?

Regarding the calculation of the exact amount vacation days, which are relied on to modern employees, current legislative norms have established special formulas and schemes for a long time. In particular, all calculations are based on the official value of 2.33 days. The fact is that this is exactly how many days of paid leave an employee is entitled to for each month of his work in the organization. Using the above value, it is quite easy to calculate the required number of rest days. It is only important to know the exact time period for which such a calculation will need to be carried out.

Separately, mention should be made of such an important issue as dividing the vacation period into several parts. This option is often very convenient for a large number of employees. By using it, they will be able to go on vacation at least twice in one year. However, here employers need to remember the main rule.

In particular, the sharing of leave is indeed possible and does not constitute a violation. The main thing is that one of the parts of the employee's vacation period should be at least 14 calendar days. As for the remaining days of rest, the employee can use them as he wishes. However, here you still need to discuss this issue with the employer in order to avoid possible disputes and subsequent claims.

Sometimes the initiative to divide the vacation period does not come from the employee himself, but from his employer. This is understandable: some bosses do not like to let their subordinates go for a long time. This is why they prefer employees to take two holidays of 14 days.

It should be noted that there are no violations in the above situation, however, the employer, before sharing the vacation of his subordinate, must always obtain consent to such actions from his employee. Otherwise, such actions of the boss may contradict the current norms and violate the interests of the employee. Moreover, for the unlawful division of leave, the director of the organization can be brought to various disciplinary measures.

Determining the exact number of vacation days at the time of dismissal

The current labor legislation did not establish any special schemes and principles for determining the exact number of vacation days earned by an employee at the time of his dismissal. This means that in this case, the employer must use standard calculation schemes, which are also used in other situations. Here you need to be guided by the following principles:

If an employee, at the time of his departure from the organization, has worked at least 11 calendar months and has never taken a vacation, then he will be entitled to full annual compensation for the unused rest period.
If the time of work of a subordinate in this company has not yet reached the eleven-month mark, then the calculation of the prescribed number of days of rest is made "in fact". That is, the actual number of vacation periods worked is taken as a basis.
As for the calculation formula itself - here the standard value is taken as a basis - 2.33 days. To establish the exact number of days, this amount is simply multiplied by the number of months worked. If an employee, for example, has already used a certain number of days of rest, it means that it is deducted from the total amount of the prescribed vacation days.
During an immediate dismissal, the employee's vacation days can be used by two different ways:
- for their intended purpose. This means that the employee will be able to take a vacation before leaving the organization permanently. This option can help out perfectly if the subordinate does not want to work out the standard two weeks before dismissal;
- receipt by an employee of monetary compensation for unused days. When this option is selected, the rest days of the subordinate will be "transferred" to cash... The exact amount of compensation will depend on the number of vacation days, as well as the size of the employee's average earnings. The entire amount of compensation must be paid to the employee on his last day of work.

If an employee leaves, then the employer is legally obligated to pay him monetary compensation for unused vacation by the employee. How to calculate your dismissal compensation correctly? What features and pitfalls should be taken into account when performing the calculation? How not to deceive yourself and the employee? Let's consider the calculation procedure, and also give some situations with examples.

The process of calculating dismissal compensation comes down to several stages:

determination of the length of service, giving the right to leave;
determination of the number of days of unused vacation, depending on his length of service;
determination of the average daily earnings;
calculation of the amount of compensation upon dismissal.

Periods to include:

the time actually worked by the employee;
vacation without retention wages within 14 days;
the time when the employee was suspended from performing it job responsibilities, due to not passing medical examination, and if the absence of a medical examination was not the fault of the employee himself;
if the employee was not actually at the workplace, but this place was retained by him (weekends, holidays, vacation time, sick leave, maternity leave, etc.);
forced absence of an employee from the workplace through no fault of his.

Periods to be excluded:

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

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

The period that the employee worked at the enterprise from the day of his employment to the present is taken. The excluded periods listed above are excluded from this time frame.

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

Example:

The employee has been working at the enterprise for 8 months. and 5 days. In the ninth month, less than 15 days have been worked, so we will not take it into account. The experience will be equal to 8 months.

An employee has been working at the enterprise for 8 months. and 25 days. In the ninth month, more than 15 days have been worked, so we round it up to full. The experience will be equal to 9 months.

2. Calculation of unused vacation days

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

To do this, follow a few simple steps:

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

Example:

The employee has been working at the enterprise since May 20, 2014; on October 25, 2015, he is dismissed. - 28 days. The employee managed to rest for 14 days during his work. For how many days should termination compensation be paid?

the employee is entitled to 28/12 = 2.33 days of vacation per month;
vacation experience is: from May 20, 2014 to May 19, 2015 worked 12 months, 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 experience 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 walked 14 days, then they must be subtracted from the total number of vacation days: 39.61 - 14 = 25.61 days left for the employee.

Dismissal compensation must be paid exactly for these 25.61 days.

3. Calculation of the average daily earnings

To calculate the dismissal compensation, the employee's average daily earnings should be determined. This earnings should be determined in the same way as in the normal calculation of vacation pay. This issue was considered in detail.

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

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

If a month is not fully worked out, then the average daily earnings will be determined by dividing payments for the year by total amount days worked in a year, which will consist of the sum of days in fully worked months and days in an incompletely worked month. The last 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 on the 12th (December) was ill for 5 days. In total, there are 31 days in December, 26 of them worked. The days worked in the last month will be determined = 26/31 * 29.3 = 24.66 days.

The total number of days worked per year = 11 * 29.4 + 24.66 = 348.06 days.

Average daily earnings = annual earnings / 348.06

4. Calculation of compensation upon dismissal

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

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

Example:

The employee started working at the enterprise on 02/04/2013. Resigns 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 this time he was on leave without pay for 21 days and on basic leave for 14 days.

Days of unpaid leave over 14 days are not counted, that is, 7 days are not counted. For these 7 days, we will increase the employee's 1st working year: from 02/04/2013 to 02/09/2014 vacation pay is 12 full months.

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

To deserve annual paid leave, an employee must work in the organization certain time... We will tell you how many vacation days are accrued per month, and for your convenience, we will give you practical examples calculations.

For what period the vacation is granted and from what day it is calculated

In accordance with Art. 122 of the Labor Code of the Russian Federation, an employee is granted leave for the past working year. This is 12 months from the date of employment.

If an employee has worked for a whole year and has not been on vacation, then he simply has to get vacation for that year.

note

The legislation provides for monetary compensation for unused vacation in two cases: upon dismissal of an employee and if the vacation exceeds 28 calendar days. Read more in this

If the employee has not taken a rest even once in several years, he must be provided with unused leave for each working year. They should be included in the vacation schedule, notifying the employee against signature at least 2 weeks in advance. The employee will be obliged to take a vacation (Article 123 of the Labor Code of the Russian Federation).

Important! Art. 124 of the Labor Code of the Russian Federation prohibits not letting an employee go on vacation for 2 years in a row. Therefore, it is worth granting unused vacations in chronological order, although there are no clear instructions on this matter.

The employee also has the right to ask to give him some part of the unused vacation in terms that are not provided for in the schedule. If the bosses agree, they will release the employee, he has such rights.

Length of annual paid leave

Part 1 of Art. 115 of the Labor Code of the Russian Federation gives each employee the right to take annual paid leave lasting 28 calendar days... Its duration increases for the following categories of workers:

employed in hazardous and hazardous industries;
minors;
disabled people;
having irregular working hours.

Additional days of rest are also received by employees for periods of business trips, temporary disability, passing a session at a university.

How many vacation days does the employee receive for each month worked

To determine how many vacation days for 1 month of work, you need to use a simple formula:

28 (number of days of the main paid vacation) / 12 (months) = 2.33 days.

This is the number of vacation days most people earn each month.

How is it calculated for those who are entitled to additional leave

In most cases, the duration of the main vacation is 28 calendar days (part 1 of article 115 of the Labor Code of the Russian Federation). Employees earn 28/12 each month = 2.33 vacation days.

There are also some employees (teachers, doctors, researchers), whose main vacation lasts not 28 days, but 36, 42, 48 or 56.

In such cases, you need to add up all the days of the main and additional holidays, and then calculate the number of vacation days that are earned in 1 month.

A practical example of calculating in numbers

The main vacation lasts 28 calendar days. Another 3 days are added to the employee (this is the minimum number). The number of vacation days per month of work will be: (28 + 3) / 12 = 2.58 vacation days.

This is almost always a number with a fraction. Only seasonal workers and those who work under labor contracts concluded for a period of less than 2 months are paid compensation at the rate of: 2 working days for 1 month of work (Art. 291 and Art. 295 of the Labor Code of the Russian Federation).

How many vacation days accumulate in a month - the representative of the Ministry of Labor of the Russian Federation will tell in the video below:

How is it calculated if worked for several months and less than a month

Consider how the vacation is calculated for an incomplete month worked if the employee worked in the company from 09/01/2016 to 05/05/2017. This is 8 full months (09/01/2016 - 04/31/2017) plus 5 days. If an incomplete part of a month is greater than or equal to 15 days, then it is rounded up to 1 month. If less, it is discarded. 5 days from our example are not taken into account, it will be considered that the employee has worked for 8 months.

The number of vacation days is determined by the formula:
the number of days spent on vacation for each month worked, x the number of months worked.

In this example, the total will be: 2.33 x 8 = 18.64 days.

How fractions are rounded when counting

If you get fractions, then they need to be indicated in the note-calculation. If it is more convenient for you to round, do it not according to arithmetic rules, but in favor of the employee. Round 17.78 to 18 and 10.29 to 11.

If you still have questions on the topic of the article, ask them in the comments below.

The only one acting normative document, explaining the procedure for calculating compensation for unused vacation, remain the Rules on regular and additional vacations, approved by the NKT of the USSR on April 30, 1930 No. 169 (hereinafter referred to as the Rules).

According to paragraphs 28, 29 and 35 of the Rules, an employee who has worked in the organization for 11 months, which are subject to offset against the period of work that gives the right to vacation, receives full compensation for unused vacation. The amount of full compensation is equal to the amount of vacation pay for the set duration.

According to clause 28 of the Rules on regular and additional vacations, approved by the NKT of the USSR on 04/30/1930 N 169, upon dismissal of an employee who did not use his right to vacation, he is paid compensation for unused vacation.

It is possible to receive compensation for all unused days of annual paid vacations only upon dismissal (the basis is Article 127 of the Labor Code of the Russian Federation).

An employee who continues to work, upon his written application, can be replaced with monetary compensation only for that part of the annual paid leave that exceeds 28 calendar days (the basis is Article 126 of the Labor Code of the Russian Federation).

When calculating the terms of work that give the right to compensation for leave upon dismissal, surpluses of less than half a month are excluded from the calculation, and surpluses of at least half a month are rounded up to a full month (clause 35 of the Rules).

Please note: even if the employee has not been on vacation for more than two years, which is prohibited by law (Article 124 of the Labor Code of the Russian Federation), upon dismissal he is entitled to compensation for the entire period. After all, as already mentioned, compensation should be paid "for all unused vacations."

There is one more subtlety: employees with whom civil law contracts have been concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code do not apply to them.

Example 1

The employee was admitted to the organization on March 16, 2009, and leaves on February 8, 2010. During this period, he was on annual paid leave for 28 calendar days and unpaid leave for 17 calendar days. It is required to determine the number of calendar days of compensation for unused leave upon dismissal.

The period from March 16 to February 8 of the next year accounts for 10 months and 23 days. Of the number of calendar days of unpaid leave, they cannot be included in the length of service, which gives the right to annual leave, 3 days (17 days - 14 days) (see article 121 of the Labor Code of the Russian Federation.)

Thus, the employee is entitled to vacation for a period of 10 months and 20 days. Since 20 days is more than 15 days, the length of service of the employee, from which the duration of the vacation is determined, is 11 months. In this case, the employee is entitled to compensation in full for 28 calendar days. Considering that he has already used his vacation, he has nothing to compensate for when he is fired. Employees who have worked from 5.5 to 11 months also receive full compensation if they leave due to:

liquidation of an enterprise (institution) or its individual parts, reduction of staff or work, as well as reorganization or temporary suspension of work;
admission to active military service;
business trips in accordance with the established procedure to universities, technical schools, preparatory departments at universities;
transfer to another job at the suggestion of labor bodies or commissions with them, as well as professional organizations;
found out unsuitability for work.

Example 2

The employee was hired on March 1, 2008. He used 28 calendar days of annual basic paid leave in 2008. Dismissed on October 1, 2009 in connection with the liquidation of the enterprise. The length of service for calculating compensation for unused vacation will be 7 months. (from March 1 to October 1, 2009 inclusive). This is more than 5.5 months. Consequently, the employee is entitled to compensation for a full vacation, that is, for 28 calendar days.

An employee who has not worked in the organization for a period that gives him the right to full compensation is entitled to proportional compensation for calendar days of vacation. In this case, on the basis of clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the length of vacation in calendar days by 12. Based on this, with a vacation duration of 28 calendar days, the amount of compensation will be 2.33 calendar days for each month of work included in the length of service. giving the right to receive leave.

The current legislation does not provide for the possibility of rounding unused vacation days to whole numbers (2.33 days, 4.66 days, etc.).

In accordance with paragraph 8 of Article 255 of the Tax Code of the Russian Federation, for the purpose of taxation of profits, only that amount of compensation for unused vacation, which is calculated in accordance with the generally established rules, can be recognized as expenses. Rounding the number of days of unused vacation upwards (from 4.66 days to 5 days) will lead to an overestimation of the amount of payments made in favor of the employee and an underestimation of the tax base for income tax. Rounding down (from 2.33 days to 2 days) will result in the employee being paid less than the amount required by law.

There is no rounding to whole values of the number of days of unused vacation and in the calculations given as examples in the letters of Rostrud dated 26.07.2006 No. 1133-6, dated 23.06.2006 No. 944-6.

As a rule, the last month of the vacation period is incomplete. If it has worked 15 calendar days or more, this month of experience is rounded up to full. If less than 15 days have been worked out, the days of the month are not taken into account (Article 423 of the Labor Code of the Russian Federation, clause 35 of the Rules, Rostrud letter of 23.06.2006 No. 944-6).

Example 3

An employee of the organization was hired on September 27, 2008, and from May 4, 2009 he is dismissed by on their own... It is required to determine for how many months he is entitled to compensation for unused vacation, if he has never been on vacation.

According to paragraph 35 of the Rules and Article 423 of the Labor Code of the Russian Federation, when determining the number of vacation days for which the employee is paid compensation upon dismissal, it must be borne in mind that if the employee has worked less than half a month, the specified time is excluded from the calculation, and if half or more than half of the month has been worked, then the specified period is rounded to the nearest full month. The period for granting leave is from September 27, 2008 to September 26, 2009. From September 27, 2008 to April 26, 2009, the employee has fully worked seven months. The period from April 27 to May 4 is eight calendar days, which is less than half a month. Therefore, this period is not taken into account.

Thus, in this case, the total number of months for which the employee is compensated is seven. The number of days of unused vacation is calculated by the formula:

Kn = Co x 2.33 days - Co,
where Kn is the number of days of the main vacation that the employee did not take off by the time of dismissal; Co - the duration of the vacation experience in full months; Ko is the number of days of the main vacation that the employee took by the time of dismissal.

Example 4

The employee was hired on December 3, 2008, and fired on October 31, 2009. In June 2009, he was on basic leave for 14 calendar days, and in August 2009, he was on unpaid leave for 31 calendar days. In total, the employee worked in the organization for 10 months and 29 days.
Since the duration of vacation at their own expense has exceeded 14 calendar days per working year, the total length of service of the employee should be reduced by 17 calendar days (31-14).
The employee's vacation experience will be 10 months and 12 calendar days (10 months 29 days - 17 days). Since 12 calendar days are less than half a month, they are not counted.
Therefore, 10 full months are counted in the length of service that gives the right to leave.
The worker took two weeks off the main vacation. You do not need to pay compensation for them. Thus, in this case, the employee is entitled to compensation for 9.3 calendar days (10 months x 2.33 days - 14 days).

Dismissal compensation is paid at the rate of two working days per month of work:

employees who have concluded labor contract for up to two months (Article 291 of the Labor Code of the Russian Federation);
seasonal workers (Article 295 of the Labor Code of the Russian Federation).

Example 5

A short-term employment contract has been concluded with the employee for the performance of work from March 27 to May 5, 2009 inclusive. It is required to calculate the amount of compensation for unused leave upon dismissal.

For the period from March 27 to May 5, 2009 1 month and 8 days have been worked. Since 8 calendar days are less than 15, they are not taken into account. Consequently, 1 month of work is credited to the length of service, which gives the right to receive compensation for vacation.

Since a short-term employment contract has been concluded with the employee, the rules of Article 291 of the Labor Code of the Russian Federation apply. Compensation for unused vacation is 2 working days.

If an employment contract is concluded with an employee for an indefinite period, but for some reason it is interrupted before the end of the two-month period of work, the norms of Article 291 of the Labor Code of the Russian Federation cannot be applied.

Example 6

An employment contract for an indefinite period was concluded with the employee on November 2, 2009. The employee leaves at his own request from December 14, 2009. It is required to calculate the number of calendar days of compensation for unused leave upon dismissal.

The duration of work in the organization was 1 month and 12 days. Vacation compensation is due to any employee who has worked for more than 15 calendar days.

The contract with the employee was concluded for an indefinite period, therefore, the rules established by Article 291 of the Labor Code of the Russian Federation for employees with whom an agreement was concluded for up to two months cannot be applied. The amount of compensation is determined from the generally established length of vacation of 28 calendar days. The length of service giving the right to leave is 1 month. Consequently, the employee is entitled to compensation in the amount of
28 days / 12 months x 1 month = 2.33 days

In educational budgetary organizations teachers and professors who leave after 10 months of the school year are eligible for full leave compensation of 56 calendar days. If a teacher leaves during the academic year, then he is entitled to proportional compensation at the rate of 4.67 days for each month worked.

Example 7

It is required to calculate the amount of compensation for unused leave upon dismissal for 5 months to a teacher of a general education school.
For 5 months of work, the teacher is entitled to proportional compensation at the rate of 56 days. / 12 months x 5 months = 23.33 days

Pedagogical employees whose vacation time is set at 42 calendar days, upon dismissal, full compensation for unused vacation is paid in the amount of full vacation if the employee has worked for 11 months in the corresponding calendar year.

If by the day of dismissal the employee has worked for less than 11 months, the proportional compensation is calculated, the amount of which is 3.5 days for each month worked.

Example 8

It is required to calculate the amount of compensation for unused leave upon dismissal for 10 months to a teacher of a general education school.
For 10 months of work, proportional compensation is due at the rate of: 42 days. / 12 months x 10 months = 35 days

Article 127 of the Labor Code of the Russian Federation also provides, instead of receiving monetary compensation for unused leave upon dismissal, the possibility of providing paid leave from subsequent dismissal, with the exception of cases of dismissal on guilty grounds.

In this case, the last day of leave should be considered the day of dismissal, in connection with which the days of leave granted upon dismissal should also be included in the length of service, on the basis of which the duration of the granted leave is determined.

Example 9

The employee leaves from March 25, 2009 according to paragraph 1 of part 1 of article 77 of the Labor Code of the Russian Federation "by agreement of the parties." In his application, the employee asks to provide him with unused leave for the last working year before dismissal (28 calendar days). On the day of dismissal, the employee worked in the current working year for 8 months and 9 days. It is required to determine the length of service for granting leave, the actual duration of the leave and the date of dismissal.

The date March 25, 2009 is not the day of dismissal, but the day before the start of the vacation. As of this date, the employee has worked in the current working year for 8 months and 9 days. According to the rounding rules, 9 days are discarded (since 9 days are less than 15 days), therefore, leave must be granted for 8 months in the amount of:
28 days / 12 months x 8 months = 18.66 days

The leave is granted from March 26 to April 13, 2009. This means that April 13 is the day of dismissal of the employee, in connection with which, until April 13, 2009, the length of service must be taken into account, which gives the right to paid leave.

The period from the beginning of the working year to April 13, 2009 accounts for: 8 months. 9 days + 19 days = 8 months 28 days According to the rounding rules, 28 days make up a whole month (since 28 days are more than 15 days), therefore, there are 9 months of vacation time for the specified period. Therefore, the vacation must be provided for 9 months in the amount of - 28 days. / 12 months x 9 months = 20.99 days

The employer is obliged to keep records of the periods of time for which the employee is granted basic leave. HR service reflects these periods in the order (order) on granting leave to the employee, drawn up according to the form No. T-6 (T-6a). Based on the order, notes are made in the employee's face card (form No. T-2), in the personal account (form No. T-54, T-54a), in the note-calculation on granting leave to the employee (form No. T-60). All forms of these documents and instructions for filling them out are approved by the decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

The amount of compensation for unused vacation

The procedure for calculating compensation follows from clause 8 of the Regulation approved by Decree of the Government of the Russian Federation of 11.04.2003 No. 213, and the decision The Supreme Court RF of 13.07.2006 No. GKPI06-637.
Based on these documents, the following formula can be derived:

Accounting

Compensation for unused leave associated with dismissal is reflected in accounting as part of expenses for ordinary activities, namely, as part of labor costs (clause 8 of PBU 10/99).

Accounting entries (When you hover over the account number, a hint appears)
Debit	Credit	Sum (rub.)	Content
(23, 25, 26, 29, 44...)		compensation amount	- accrued compensation for unused vacation associated with dismissal

The calculation of compensation for unused leave depends on the reason for the dismissal, the number of days worked and the official time off taken. In this article we will look at general rules and examples of leave compensation upon dismissal.

In what cases is compensation and what determines its size

By Labor Code RF paid vacation duration 28 days relies on one working year ().

You can take advantage of the vacation after 6 months of continuous work from one employer. By general rule the number of vacation days consists of 2.33 calendar days for each month worked in the year: 2,33 * 12 = 27,96.

Month value in labor law taken for 29.3 days(average monthly number of calendar days). Based on these data, the calculation of compensation for unused vacation is built:

Amount of compensation for unused vacation = Average daily earnings x Number of unused vacation days

However, the amount of compensation also depends on two important factors:

reasons for dismissal (initiative of the employee or employer's initiative),
vacation experience (that is, the number of days worked that affect compensation).

Compensation for dismissal of your own free will

If the employee has worked for more than 6 months, but less than a year

Example 1. The employee worked in the company for exactly 7 months with a salary of 20,000 rubles / month. Then found new job and resigned of his own free will. For 7 months, the employee earned 140,000 rubles. How to calculate the monetary compensation for the vacation?

First: we determine how many vacation days an employee is entitled to:

2.33 days * 7 months = 16.31 days

Second: we determine the amount of compensation. To do this, you must first calculate the average daily earnings:

the total amount of wages received is divided by the number of months worked and by the average monthly number of calendar days: 140,000 rubles. / 7 months / 29.3 days = 682.6 rubles.

Thus, we define compensation amount:

RUB 682.6 * 16.31 days = 11,133 rubles. 2 kopecks

If the employee has worked for 11 months

Example 2. Let us assume that an employee has worked not for 7 months, but for 11 months under the same conditions, after which he quit. How, in this case, to calculate the compensation for the vacation?

11 months is actually a year worked, so in this case the employee is entitled to compensation for all 28 days:

If the employee has worked in the company for less than six months

Despite the fact that the employee was not entitled to paid leave, he is nevertheless entitled to its compensation (). In this case, compensation is paid, as in the previous examples, on a proportional basis: average daily salary * number of unused vacation days... However, if the length of service in this company has not exceeded 15 days, no compensation is due.

Dismissal compensation, if it is not related to the employee's initiative

If the employee has worked for more than six months

The employee has the right to receive full compensation for all 28 days of vacation, if he worked in the organization for more than six months, and then was fired for one of the following reasons:

liquidation of an organization (its individual parts) or reorganization;
reduction of staff (work) or temporary suspension of work;
admission to active military service;
found out unsuitability for work.

Let's go back to our example 1(employee who has worked for 7 months). Upon dismissal of his own free will, his vacation compensation amounted to 11,133 rubles. 2 kopecks However, if he were dismissed for one of the reasons stated above, his compensation would be:

RUB 682.6 * 28 days = 19 112 rubles. 8 kopecks

If the employee has worked less than six months, but more than 15 days

In this case, the employee has the right to receive proportional compensation, that is, according to the formula: average daily salary * number of unused vacation days.

Clarifying points

In Russian labor law, there is the concept of "extended leave" of 42 or 56 calendar days. It is assigned to such categories of employees as teachers.
Payment of compensation to an employee must be made at the time of dismissal or no later than the day after the laid-off claims to be settled.
The experience of continuous work includes both the time of actual work and the time of keeping the place of work - the time spent on sick leave, non-working holidays and weekends.
Absenteeism without a good reason and time off on account of vacation are not included in the experience of continuous work, therefore, these days are not included in the calculation when compensating for vacation.

Pavel Timokhin, head of the accounting department "