Additional leave is established for the following employees. Annual additional paid holidays and the procedure for their provision

Determines who is entitled to additional paid leave and to what categories it is granted.

1. Workers employed in work with harmful and (or) dangerous working conditions (Article 117 of the Labor Code of the Russian Federation)

We are talking about citizens whose working conditions are recognized according to the results (2, 3 and 4 degrees). They are supposed to rest at least 7 additional days. calendar days.

Moreover, the duration of additional rest for harmful working conditions should be established by an employment contract on the basis of an industry, intersectoral agreement and a collective agreement, taking into account the results of the special assessment.

2. Employees with a special nature of work (Article 118 of the Labor Code of the Russian Federation)

The Government of the Russian Federation, which determines who is entitled to additional leave, has fixed the minimum duration and conditions for it (the number of days is determined separately for each group of workers). So, for example, paid days off, provided that a person has worked continuously in this position for more than three years (Decree of the Government of the Russian Federation of December 30, 1998 No. 1588).

Employees posted to the Chechen Republic will have to allocate two additional paid calendar days for each full month of work (in accordance with paragraph 5 of the still valid Decree of the Government of the Russian Federation dated December 31, 1994 No. in the Chechen Republic). Until now, there is no general Decree of the Government of the Russian Federation with a single list of such employees, so it is difficult to allocate bonus days off for the special nature of work.

If the enterprise independently develops rules on regular and additional vacations and indicates in them a list of specialists and the duration of days off, then payment for these days is made at the expense of own funds after paying income tax.

3. Workers with irregular working hours (Article 119 of the Labor Code of the Russian Federation)

In this case, additional annual paid leave is provided in accordance with the collective agreement or the internal labor regulations of the organization (at least 3 calendar days). If a person works on an irregular working day, then he is entitled to additional days off, even if he has never been involved in activities outside the working day during the year (Letter of Rostrud dated 05.24.2012 No. PG / 3841-6-1).

4. Workers employed in the regions of the Far North and equivalent areas (Article 321 of the Labor Code of the Russian Federation and)

Requirements:

• employees, constantly, must be provided with an additional at least 24 calendar days;
• employees working in areas equivalent to areas of the Far North must be allocated at least 16 calendar days;
• employees working in other regions of the North must take at least 8 calendar days off.

The right to additional days of vacation on a general basis are persons working in these areas on a part-time basis and traveling there to perform work. on a rotational basis(Article 302 of the Labor Code of the Russian Federation). Work experience that gives extra days off includes calendar days of work in the listed regions.

5. Employees entitled in other cases provided for by other federal laws

Here we are talking about citizens, in addition to those listed above, whose privilege to additional rest is fixed by law. Part of the regulations governing this issue was approved during the existence of the USSR, and still has its legal force.

For example:

• disabled persons of any group (the total duration of their rest is at least 30 days a year);
• persons exposed to radiation contamination during the liquidation of the Chernobyl disaster (from 7 to 14 days, depending on the status indicated in the certificate);
• athletes and coaches (at least 4 days a year);
• employees of the internal affairs bodies (from 3 to 15 days, depending on the length of service).

Additional holidays established by law must be provided by the employer without fail. In addition, the management of the company has the opportunity to make the decision to allocate extra days off to employees on its own (part 2 of article 116 of the Labor Code of the Russian Federation). In this case, the rules need to be fixed in local regulations enterprises. When in the organization, its representatives must also be involved in the discussion. And if the enterprise has already decided to allocate bonus days of rest, then people should be notified about this, and subsequently the employer will not be able to refuse them such days off.

What else you need to know

The right to leave arises for the employee after 6 months of work in the company. If additional days fall on state holidays, then they are not included in the number of calendar days of rest and are not paid (Article 151 "Calculation of the duration of holidays", part one of Article 147).

Can you combine due days with regular leave, and to exercise their right at a convenient time in agreement with the employer. It is important that one of the periods is 14 days continuously. On additional days off, they are indicated by "OD" or the digital code "10". If non-working holidays fall during the additional paid leave, then in the time sheet this is indicated by the letter code "B" or the numeric code "26".

Compensation

Payment for bonus days off is made in the same manner as for a regular regular vacation, that is, based on the average level of the employee's salary.

Part of the annual paid leave exceeding 28 calendar days is compensated in money on the basis of an application, but not always. Mandatory, according to (Article 126 of the Labor Code of the Russian Federation), pregnant women are provided with additional leave for the following categories of citizens:

• minors;
• persons exposed to radiation contamination during the liquidation of the Chernobyl disaster;
• workers working in harmful, dangerous working conditions.

But if the term additional leave for harmful working conditions of an employee exceeds the minimum established (7 calendar days), then the part exceeding these 7 calendar days is replaced by special monetary compensation. This is done on the basis of industry. intersectoral agreements, collective agreement and written consent worker. If at the time of dismissal the employee has non-working days off, the compensation is paid at the final settlement.

Sample Applications

Employees are required to go on the main and additional paid holidays according to the schedule. Then you don't need to apply. But if an employee, with the consent of the employer, goes to rest outside the schedule or wants to receive a cash payment, then an application is necessary.

Sample application for additional days of annual leave

Sample application for compensation for additional annual leave

Liability for failure to provide

Based on the application received or according to the vacation schedule, the employer allocates and pays the specified number of days of rest or monetary compensation.

If the employer refuses to provide additional leave to employees or compensate for additional paid days off, a fine is imposed on the enterprise and its officials ().

In case of repeated violation executive disqualified for up to 3 years.

It should be noted that compensation for vacation days with money is the right of the employer, the obligation to pay compensation arises for the enterprise only in the event of the dismissal of the employee, provided that he has unused days holidays.

Citizens can use such a bonus as additional vacation days.

Annual additional paid leave is the time off from work, which is allocated to an employee in addition to the main leave, based on:

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• the laws of our country;
• social policy in the organization.

Labor Code - who is entitled to additional days of rest

• workers performing their functions in working conditions that differ from optimal;
• working people functional responsibilities which are associated with the special nature of the work;
• workers, in employment contract which the condition of irregular working hours is indicated;
• employees performing labor functions in the regions of the Far North and similar areas, including shift work;
• workers representing the interests of the state outside it;
• sports professionals.

Apart from Labor Code In the Russian Federation, a number of Federal laws spell out the categories of employees who are entitled to benefits:

• judges - from 5 to 15 working days of rest;
• municipal employees - no more than 15 calendar days a year;
• employees, systems of the prosecutor's office of the Russian Federation - from 5 to 15 calendar days;
• civil servants - 1 calendar day for each year of work;
• rescuers involved in the liquidation emergencies and catastrophes - no more than 15 days;
• workers customs authorities– from 5 to 15 calendar days;
• citizens exposed to ionizing radiation - 14 calendar days.

In the collective agreement, the employer may independently establish additional guarantees and compensations for employees, including leave for employees.

For example, for loyal employees who have continuously worked for one employer for more than 10 years. This document is developed taking into account the opinion of the trade unions and the elected representative body of the workers.

Important: internal local normative document must not be contrary to the laws of the Russian Federation.

Additional leave based on the results of a special assessment

If a hazard class of more than 2 is set in the summary sheet based on the results of a special assessment at the workplace, the employer is obliged to provide the employee with a number of guarantees and compensations, including additional paid leave for a period of at least 7 days.

The obligation to assess working conditions lies with the employer, a fine for violation of the deadlines up to 80 thousand rubles:

• all existing jobs are subject to assessment;
• when creating a new workplace, the assessment must be carried out by a licensed organization no later than 180 days;

The duration of the vacation of a particular employee is established by the employment contract on the basis of:

• industry agreement;
• collective agreement;
• final documents of the experts conducting the special assessment.

It is possible, at the request of the employee, to issue monetary compensation for vacation days that exceed the prescribed minimum, that is, starting from the eighth day. The personnel service, when hiring a new employee, must familiarize him with a card for a special assessment of the working conditions of the workplace provided to him.

Important: when calculating the duration of work, giving the right to additional annual leave for work with harmful and (or) hazardous conditions labor, only the time that the employee actually worked in such conditions is included. Therefore, it is necessary to keep a time sheet in harmful working conditions. For example, when an employee has worked for more than 11 months in a hot shop, he is provided with additional leave in full.

Important: The Social Insurance Fund provides an economic preference to the employer, which is expressed in the allocation of targeted funds for labor protection measures, including the opportunity to conduct a special assessment of working conditions at the expense of targeted funds, which significantly reduces its monetary costs.

Categories of work

Let's turn to Art. 118 of the Labor Code of the Russian Federation, where another parameter is prescribed, on the basis of which an employee can apply for an increase in the number of days of rest - a special nature of work, for example:

• Employees who, on duty, provide assistance to infectiously ill people, in particular, those infected with Koch's sticks - from 14 to 21.
• Medical workers providing assistance to mentally ill people - from 14 to 35.
• General practice medical staff ( family doctors and them nurses) - 3 days. Required condition- More than 3 years of experience.
• Medical personnel working with people infected with the immunodeficiency virus - 14 days.

Territorial sign

You can restore strength:

• 24 additional days - for those working near the Arctic Circle;
• 16 days - for those working in areas equated to the territories of the Arctic Circle;
• 8 days - for those working in other harsh regions of the North. And also for workers on a watch.

Overtime labor

If the employment contract provides for the performance official duties excess, then on the basis of Art. 119 of the Labor Code of the Russian Federation, a bonus is added to annual leave - vacation days, at least three.

The employer prescribes the procedure for:

• collective agreement;
• the legal order of the organization.

Important: for tax purposes, the performance of official duties in the irregular working hours must be recorded by the order / order of the employer.

Calculate the duration of the additional vacation

In accordance with Art. 120 of the Labor Code of the Russian Federation:

• calculation is carried out in calendar days;
• the maximum limit is not fixed;
• non-working holidays that fell on the vacation period are not included in the number of calendar days of vacation;
• when calculating the total duration annual leave additional days and main days are summed up.

Experience for additional leave

In accordance with Art. 121 of the Labor Code of the Russian Federation, the experience includes:

• actual work time;
• the time when the employee did not actually work, but according to the labor legislation and internal local documents of the employer, the place of work was kept, for example, forced by simplicity;
• period of suspension of the employee;
• vacation time at your own expense, there is a limit - no more than 1 day.

Experience does not include:

• the time the employee was absent from the workplace, for example, absenteeism;
• time of parental leave.

The procedure for granting leave:

• the employee must use annually;
• the right to use arises after six months continuous work at this employer, by agreement of the parties - it is possible to change the term;

In the second and subsequent years of work, leave is granted at any time of the working year, in accordance with the approved.

Compensation

If an employee has written an application to replace additional leave with monetary compensation, in accordance with the law, this will not be possible in the following cases:

• the application was written by a pregnant woman;
• the desire was expressed by a minor;
• the statement is written by a person exposed to radiation;

Important: upon termination of the contractual relationship, compensation for unused days is paid without exception, for the entire period.

tax accounting

The amount of additional vacation pay is calculated as follows:

• mandatory pension insurance contributions;
• contributions to compulsory social insurance against accidents and occupational diseases.

At the time of payment of vacation pay, personal income tax must be charged.

Important: if an employee has a sick leave code - 04 work injury, personal income tax on vacation payments in connection with rehabilitation is not calculated.

Other aspects of the calculations depend on the taxation system and the grounds for granting leave:

• BASIC mandatory vacation - it is necessary to reduce income tax by the amount of vacation pay;
• BASIC vacation in accordance with the employer's local regulatory legal acts - the cost of vacation pay does not reduce the basis for calculating income tax.
• STS mandatory vacation (expenses minus income) - vacation pay is taken into account in expenses when calculating the single tax.
• STS vacation in accordance with the employer's local regulatory legal acts (expenses minus income) - vacation pay is not included in expenses.
• STS (income) and UTII - the amount of vacation pay does not affect the calculation of the single tax.

How to apply for additional leave

Additional leave is subject to registration. The period of provision is fixed in the annual vacation schedule (form No. T-7) and approved by the employer. Before the beginning holiday period, it is necessary to issue an order, unified form No. T-6, relating to orders for personnel. Familiarize the employee under the signature.

Responsibility for failure to provide additional leave

In accordance with the Code of Administrative Offenses, an employer may be subject to administrative punishment:

• a fine of 3-5 thousand rubles. for violations or failure to fulfill obligations under collective agreement;
• warning or imposition of a fine in the amount of 30 to 50 thousand rubles. for violating labor laws.

The supervisory authority is the Labor Inspectorate.

Important: to impose an administrative fine based on the results of an inspection, only the chief state inspector can.

Schedule scheduled inspections on the next year can be found on the official website of the Prosecutor's Office of the Russian Federation or on the website of the territorial GIT.

Hello! In this article we will talk about additional paid leave.

Today you will learn:

1. How does it happen;
2. How is its duration calculated?
3. Is it possible to replace it with payments;
4. Documentation procedure.

What is extra leave

By law, each employee is provided with at least 28 days of rest, and for some employees it can be extended and amount to 56 days a year.
However, not everyone knows that workers can be provided with another, special type of mandatory rest - additional. It can be provided without any compensation, paid in full or in part.

Citizens working on heavy industrial enterprises who perform their functions outside of regular working hours, workers in the northern regions of the country.

Disabled people, veterans, pensioners and some other citizens with a special status can also use the right to this leave.

General rules for granting additional holidays

There are no separate schedules for planning. Add. vacation is included in the general schedule of employees' vacation. The function of controlling the provision of days is performed by the head. It is he who must organize the receipt of written applications from employees and plan everything so that the main activities of the organization are not affected.

Usually, the parties carry out preliminary coordination and the procedure for providing rest. Possibly extra. days will be used together with the main days - such an addition is not prohibited, and sometimes it is the only possible one. Take a vacation, consisting only of extra. days is not allowed if their total period is less than two weeks.

When additional rest days coincide with the dates of official holidays, in practice the question often arises - do these holidays disappear? The correct answer is they don't disappear. However, the issues of their lengthening or transfer must be agreed with the management in advance.

The maximum number of days provided as additional leave by the employer is not limited in any way. This issue is completely decided by the management, the main condition is compliance with the requirement to provide days off in the amount established by law.

Employees may have statuses that allow them to simultaneously apply for additional. leave for several reasons. But this does not mean that the days they provide are additional. rest can always be summarized with each other.

In most cases, only the longer rest period is used for the calculation, not both. For example, a pensioner who is also a veteran of labor receives the rest due to him as a veteran.

Additional leave for harmful working conditions

A specialized organization that performs work on the assessment of harmful effects on an employee draws up a special report. In accordance with it, one of 4 possible categories (classes) is assigned to working conditions at the enterprise.

The first two categories correspond to optimal and acceptable conditions. Optimal - do not imply the presence of any harmful effects on the employee, and acceptable means that there are impacts, but they do not exceed statutory limit. None of these classes is the basis for the appointment of additional. paid vacation.

Class 3 means the presence of harmful working conditions that affect the body of the employee and can lead to occupational diseases. It is subdivided into 1,2,3 and 4 degrees.

Class 4 - dangerous working conditions. He says that the position held is associated with a risk to the life of the employee during the work shift.

By law, the right to additional employees who have harmful (only 2,3,4 degrees) or dangerous working conditions have vacations.

The minimum vacation period is 7 days and can be extended according to additional agreement or collective agreement.

The calculation of additional leave is carried out as follows:

The number of months in a year during which the employee held a position associated with harmful or dangerous working conditions and the amount of annual additional leave established by the organization are determined.

Those who have worked a full 11 months are entitled to the maximum prescribed duration. Employees who have worked less receive a number of rest days proportional to the number of months worked.

Example. The collective agreement establishes additional vacation in the amount of 14 days. The employee has worked 11 months in a workplace with harmful or dangerous conditions - he receives the 14 days due to him.

Thus, for 1 month he earns the right to additional rest time in the amount of 1.27 days (rounded up). If he works, say, 6 months, then: 1.27 x 6 \u003d 7.62. After that, he has the right to rest for an additional 7 days if he adds them to the main vacation.

The number after the decimal point is not taken into account and goes to the next period for calculation. That is, when the employee works for another 3 months (1.27 x 3 = 3.81) and wants to take a vacation again, then 0.62 will be added (3.81 + 0.62 = 4.43), and the balance is not up to up to an integer will move to the next period each time.

It is possible to compensate for such a vacation with cash payments, but with some restrictions. Only days of rest, the duration of which exceeds 7 days, can be paid.

Unlike the main vacation, such a vacation cannot be used without working off a certain number of months.

Usually, the employer independently calculates and adds to the main rest the calendar days due for harmfulness. Therefore, if an employee plans to use them outside general schedule, then he should write a statement.

I ask you to provide me with 7 (seven) days of additional leave for harmfulness and 7 (seven) days of the next vacation, in total 14 (fourteen) calendar days from 03/01/2019 to 03/14/2019.

Additional leave for irregular working hours

For employees who are forced to work under a special temporary regime outside the normal working day, compensation is also provided in the form of additional. recreation. The number of days provided cannot be less than 3. It is established by the internal labor regulations, labor and collective agreements.

In theory, the duration of such rest should be determined based on the complexity of the tasks and the frequency of involvement in work in excess of the usual norm. But there are no mandatory criteria in the law for calculating the number of additional days off on this basis.

According to the law, it does not matter if the employee was involved 50 times in the performance of duties in excess of the norm or was not involved at all. The main thing is that he should have the right to rest for 3 days.

By general rule You can use it after 6 months of work with one employer. It can also be completely replaced compensation payments in proportion to the average wages.

The period of such rest can be combined with any other types of holidays. It is allowed to add it to the days of rest appointed in connection with the presence of harmful working conditions.

Additional leave for the disabled

Disabled people are the most vulnerable employees, whose status allows them to count on receiving additional rest. By law, they are given two extra days.

Thus, their main vacation will always be equal to 30 days and it does not matter the group assigned or the seniority earned. It should be borne in mind that in addition to the paid one, they can get a very long vacation at their own expense for a period of as much as 60 days.

When drawing up the schedule, the main vacation will be taken into account along with the additional one, so there is no need to write a separate application for days paid by the employer. Except for those cases when the employee, when hiring, did not report that he had a disability group and did not provide supporting documents.

In this case, he will need to urgently inform the manager about this and provide the original certificate of disability so that timely changes are made to the vacation schedule.

Additional maternity leave

A woman who is expecting a child is entitled to additional leave. It can be given to her at 30 weeks pregnant. Only 70 days before delivery and 70 days after. The terms can be extended: 84 days is given when expecting several children, 86 days is given in case of postpartum complications, 110 days when 2 or more children are born.

Such leave is paid in 100% of the average wage or in the amount of the established minimum size wages if a woman has worked for no more than 6 months (since January 01, 2019, it has been set at the level of 11,280 rubles).

To apply for leave and benefits, she must provide the address of the employer or the territorial body of the social. protection of the application and sick leave from a gynecologist.

If a woman worked, combining work in several organizations, then she has the right to calculate the amount of average earnings, summing up all her income.

To receive maternity leave, she can apply to any of the employers, since cash provides the insurance fund, and the employer is only a link.

When submitting an application, a woman attaches salary certificates from other official places of work to it.

In practice, there is a situation when the insurance fund refuses to accept documents from medical institutions, pointing out the incorrectness of their preparation. The employer needs to remember that he is not entitled to qualify the authenticity of such documents, and if the insurance fund does not suit them, he is still obliged to make payments, and send his claims to medical institution and, if necessary, collect from him the sums insured by way of recourse.

From the moment an application for additional maternity leave is received, the employer has 10 days to consider and make a decision on the transfer of funds.

A woman can apply for maternity leave no later than 6 months from the end of the leave.

Additional parental leave

A woman caring for a child under the age of 1.5 years has the right to additional leave, which will be paid to her in the amount of 40% of her average earnings.

When the child reaches the specified age, she loses this compensation. Further, she can be granted leave until the child reaches the age of 3 years, the compensatory payment in which will be only 50 rubles.

It should be borne in mind that a woman who is on such a long vacation retains workplace, which she is entitled to claim after returning to work. Leave is counted in the total work experience and work experience in the specialty.

It is not possible to replace additional parental leave with monetary compensation. And if a woman goes to work, she loses this right.

It is worth noting that not only women, but also men have the right to take parental leave. In practice, sometimes even a situation arises when it is more profitable for a woman to go to work, and for a man to stay at home. To do this, he must provide his employer with a statement from his wife that she refuses her maternity leave in her favor and goes to work.

Holidays for the care of children with disabilities

Separate days off may be granted to parents or adoptive parents of disabled children. You can get up to 4 days of monthly paid vacation, which has several specific features.

1. It is granted regardless of seniority requirements and length of service. In other words, if such an employee got a job from the middle of the month, then he can take a day off already this month.
2. This type of holiday cannot be compensated in terms of money.
3. If within a month it was not used, then it is not transferred to another time. Unused weekends are forfeited.

An employer who is not satisfied with the period of time chosen by the employee cannot ignore the requirement to provide such rest. Even with the disagreement of the head of the enterprise, the employee may not come to work on the days off chosen by him to care for a disabled child. This will not be considered a disciplinary offence.

There is already judicial practice, according to which persons dismissed for absenteeism, due to the fact that they ignored the employer's demand, are reinstated to their positions in court.

If an employee works for different employers, then he is obliged to take leave to care for a disabled child from all at the same time.

In order to receive rest days, he is obliged to provide a birth certificate, a certificate of disability, a document confirming the place of registration of the child.

Additional holidays for veterans and pensioners

Veterans and pensioners working in the organization, due to their special status, are entitled to additional unpaid leave. Pensioners are entitled to 14 calendar days, and veterans (combatants) 35 calendar days.

Those veterans who continue to serve in the military are legally entitled to 15 days of additional paid leave.

Add. retirement leave

Additional leave upon dismissal is governed by the same rules as the main paid leave with a few exceptions. When leaving, you can receive compensation for unused additional leave in all cases, except for those when it is provided for harmful and dangerous working conditions and does not exceed 7 days. The employee must use these 7 days, and the employer must provide. You can only replace a cash payment with a quantity that exceeds 7 days.

Additional leave due to occupational illness

When an employee is injured due to the fault of the employer or occupational disease, he is entitled to paid leave for the implementation of medical and rehabilitation measures. The number of days spent on the trip there and back, as well as the duration of the treatment or rehabilitation program, is paid.

Additional leave for medical workers

Medical workers of certain categories have a special status. Among them are those who are involved in work with harmful or even dangerous factors (this category was described above), as well as those who care for terminally ill patients, for example, HIV infection. So honey. employees are granted 14 additional paid vacation days.

Annual additional paid leave for persons working in the northern regions of Russia

Special Terms of Provision extra days recreation exist for the working people of the northern regions of Russia (the so-called regions of the Far North). By law, they are entitled to an additional vacation of 24 days, and those who operate in areas equated with the northern territories can expect to be paid an additional 16 days.

Territories that belong to the Far North or can be equated to them are contained in the official list approved by federal law. Work in other territories of the north implies compensation in the amount of 8 additional paid days of rest.

The considered days of rest do not depend on the length of service of the employee and are assigned in proportion to the period worked as the main annual leave. The only exception is shift work in the northern regions. The employer is obliged to calculate the time of additional leave based on the length of service in special, northern conditions.

Such paid rest cannot be replaced by monetary compensation.

Employees who carry out activities on a part-time basis are also entitled to it.

Add. vacation for victims of the accident at the Chernobyl nuclear power plant

Add. leave is mandatory for persons who were exposed to radioactive effects as a result of the accident that occurred at the Chernobyl nuclear power plant in 1978, including liquidators of the consequences, residents of areas adjacent to the accident site, citizens currently working in the emergency zone.

Depending on their status and the damage caused, the victims can count on the following duration of the paid extra. holidays:

1. 7 days - carrying out activities in the exclusion zone, working or living in the resettlement zone since 1995;
2. 14 days - those who received disability or radiation sickness, liquidators of the consequences and the military who served in the accident area from 1986 to 1990, local residents evacuated from the exclusion zone living in the resettlement zone.
3. 21 days - carrying out activities in the exclusion zone, working or living in the resettlement zone since 1986;
4. 30 days - military personnel in the exclusion zone.

In order to receive leave, these persons are required to present to the employer a special certificate of disability or participation in the liquidation of the Chernobyl accident, a passport.

Add. leave in the documents of the organization

The provision of additional leave must be properly executed. Mandatory presence of the application of the employee, copies required documents, an order to grant leave and an approved schedule.

Time sheet

In the time sheet of form T-12 or T-13, the days of such leave are indicated by the letters "OD" or the numbers "10". Holiday non-working days during the period of additional leave are recorded in the report card with the letter "B" or the code "26".

If an employee is granted leave without pay, then such leave is designated as "03" or "17".

Personal card

The legislation does not provide for the mandatory differentiation of holidays in the employee's personal card. However, it is still recommended to specify them separately. Otherwise, it will be impossible to determine the exact number of days of basic and additional leave granted to the employee.

Recommendations for employers on the provision of additional vacation days

In order not to prejudice the interests of their organization, employers are encouraged to use the following few tips that may be helpful.

Despite the fact that additional vacation is paid most often from compulsory insurance funds (with the exception of additional vacation for irregular working hours), it may be very unprofitable for the employer to temporarily deprive his enterprise work force and spend time looking for employees to replace. This is especially relevant for small organizations in which a large number of important labor functions are assigned to one employee and there is no any personnel reserve.

The only way out in this case is to refuse to get a job to the candidate who has the right to receive a mandatory additional in the short term. vacation.

For example, a pregnant woman or a pensioner. Refusing them on the basis of their special status is prohibited by law, so you need to be well aware of the grounds that can serve as reasons for refusal.

For a pregnant woman, refusal may be dictated by difficult working conditions that do not allow her to engage in labor activities due to pregnancy, so as not to harm her health or the health of her unborn child.

The same applies to retirees. The grounds should not be discriminatory and you need to choose those that look like protecting the interests of applicants, but not in any way violating them.

If, nevertheless, an employee who has the right to a large number of days of additional rest is accepted into the organization, it is worthwhile to plan in advance the schedule for using additional leave and the features of the provision.

It may be worth forming a small personnel reserve from potential candidates for a position from outside or from existing employees of the enterprise who can quickly begin to fulfill the duties of an employee who is in the additional. vacation.

Particular attention should be paid to the documents of employees, granting the right to additional. vacation. The employer is obliged in most cases to make payments for additional compensation. vacations from their budget within the time limits specified by law, even if these funds are provided by insurance funds with a delay.

If the documents provided by the employee are declared invalid, the employer will not receive compensation for paying the employee's additional leave.

An employee who is on annual paid leave is retained average earnings(Article 114 of the Labor Code of the Russian Federation). Therefore, on specialists personnel service and the accounting department of the organization is obliged to correctly determine the length of service, giving the right to annual paid leave, to calculate and pay vacation pay to employees.

Not later than two weeks before the start of the calendar year, the organization must approve a schedule for the provision of paid vacations (Article 123 of the Labor Code of the Russian Federation). This schedule is mandatory for both employees and the employer.

R., in agreement with the head of the department in which she worked, wrote an application for annual leave in accordance with the vacation schedule. The fact that this application was not signed, R. was informed only before flying to the place of vacation. She was subsequently fired for absenteeism.

R. applied to the Frunzensky District Court of Vladivostok with a claim for reinstatement and payment for forced absenteeism. As the court established, the plaintiff, according to the vacation schedule, should have been granted leave. There was no order to transfer it to another time.

Thus, the employer violated the plaintiff's rights under Part 5 of Art. 37 of the Constitution of the Russian Federation, art. 114, 122, 123 of the Labor Code of the Russian Federation. Her absence from work is due valid circumstances and cannot be grounds for terminating an employment contract for gross violation employee work duties - absenteeism. The court recognized the dismissal as illegal and reinstated the plaintiff at work in her previous position with the payment of her average earnings during the forced absenteeism, as well as compensation for moral damage caused to her.

Documenting holidays

When granting leave, the employee must pay special attention correct design documents.

Resolution of the State Statistics Committee of Russia dated 05.01.2004 No. 1 approved the following unified forms of primary accounting documentation compiled when the employee is granted leave:

Form No. T-7 "Vacation Schedule";

Form No. T-6 “Order (instruction) on granting leave to an employee”;

Form No. T-6a "Order (instruction) on granting leave to employees";

Form No. T-60 “Note-calculation on granting leave to an employee”.

The order to grant leave is signed by the head of the organization or a person authorized by him. The employee must be familiar with this order against signature.

In judicial practice, there are cases when an employee went on vacation by oral agreement with the manager, orders for the grant of leave were not issued or not signed. After the dismissal, the employee in court demanded payment of compensation for supposedly unused vacations. In such situations, the court, as a rule, sided with the employee, since the organization could not document that the employee actually used the vacation.

In addition, without completing the relevant documents, the organization may face claims from the tax authorities regarding the recognition of the amounts of vacation pay paid to the employee as expenses that reduce taxable profit.

According to the tax authorities, in the absence of these unified forms primary accounting documentation, the organization is not entitled to take into account the amount of expenses for remuneration of employees saved for the period of annual leave, since the criterion for documentary evidence of expenses is not met (clause 1 of article 252 of the Tax Code of the Russian Federation).

Annual basic paid leave

Holidays are divided into annual basic and additional paid holidays.

The duration of the annual basic paid leave is 28 calendar days. The Labor Code of the Russian Federation provides for the provision of extended basic leave to employees under the age of 18 (Article 267), teaching staff educational institutions(Article 334), as well as some other categories of workers, which is enshrined in the relevant federal laws.

According to Art. 116 of the Labor Code of the Russian Federation, annual additional paid holidays are granted to employees employed in work with harmful and (or) dangerous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas, and also in other cases provided for by the Code and other federal laws.

On the issue of taxation of the amounts of payment for such holidays, UST and personal income tax, the Ministry of Finance of Russia adheres to the position according to which the amount of additional payments for work with special conditions labor in accordance with Art. 146 and 164 of the Labor Code of the Russian Federation are not compensation. The indicated surcharges are subject to both UST and personal income tax, since they are not indicated in the list of payments exempt from taxation (Article 238, Tax Code of the Russian Federation).

2. Annual additional paid holidays for employees with irregular working hours

In accordance with the Labor Code of the Russian Federation, employees with irregular working hours are granted additional annual paid leave. Its duration may not be less than three working days, but any the maximum number days the law does not limit such leave. Consequently, the organization has the right to establish in the collective agreement or internal labor regulations any period of additional leave - from three days or more, but, of course, within reasonable limits.

For the purposes of taxation of profits, the costs of paying additional annual leave for are taken into account in the amount actually accrued, subject to the procedure for granting this leave provided for by law (i.e., if the provision of additional leave is stipulated in a collective agreement or other internal document for specific positions of employees, as well as in labor the contract states that the employee has an irregular working day and there is a link to a collective agreement or other similar document). The courts also take a similar position.

At the same time, when taking into account the cost of paying additional holidays for irregular working hours, the following should be borne in mind. The Labor Code of the Russian Federation does not contain a provision that leave for an irregular working day is granted only to those employees who, in fact, in the relevant period were involved in work outside the normal working hours established by law. Therefore, an employee with irregular working hours has the right to additional paid leave in any case, regardless of whether he worked outside the normal working hours or not. This means that the labor legislation provides for the obligation of the employer to pay for such leave.

However, the opinion of the Ministry of Finance of Russia on this issue is that it is possible to take into account such expenses when calculating income tax, if the employee was not involved in such work in the period for which additional leave is granted, in different years changed.

So, in Letter No. 03-03-01-04 / 1/38 of January 28, 2005, the Ministry of Finance of Russia explained that if an employee belongs to the category of persons who are given the right to additional leave, but during the year he was not actually involved in excess work holiday pay is still included in labor costs.

A later Letter No. 03-03-06/2/17 dated February 6, 2007 already states that the cost of paying for additional leave can be taken into account in expenses only if all cases of work in excess of the normal working hours are formalized by a local regulatory act ( e.g. an order).

Therefore, if there is no evidence that the employee was involved in work outside the normal working hours (for example, there are no written orders from the employer), then disputes with the tax authorities about the legality of accounting for such expenses as a reduction in the tax base for income tax are possible.

3. Annual additional paid holidays provided to employees at the initiative of the organization

The Labor Code of the Russian Federation gives the employer the right to independently establish additional holidays for certain categories of employees and in other cases, except for those listed in Part 1 of Art. 116, subject to the availability of production and financial capabilities.

At the same time, the position of the Ministry of Finance of Russia on the issue of the possibility of accounting for vacations not provided for by law as part of the expenses is very contradictory.

Thus, Letter No. 03-03-04/1/143 dated February 27, 2006 of the Ministry of Finance of Russia states that payment for additional leave granted in connection with work in multi-shift mode is included in expenses accounted for income tax. In a later Letter dated December 29, 2007 No. 03-03-06 / 1/900, it is stated that the organization cannot attribute to expenses for the purposes of taxing the profits of organizations the costs of paying additional holidays provided under the collective agreement for employees working in multi-shift mode .

The Ministry of Finance explains the change in its position by the fact that the Labor Code of the Russian Federation does not provide for a special procedure for granting annual additional paid holidays to employees working in multi-shift mode.

The tax authorities support the position of the Ministry of Finance of Russia, believing that payment for additional leave not provided for by law to employees is not included in labor costs. There are also court decisions that show agreement with this position.

Vacation pay periods

Vacation pay must be paid to the employee three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). Failure to pay vacation pay on time can have adverse consequences for the organization. If it turns out labor inspectorate during verification, the employer will be held administratively liable for violation of labor laws in accordance with Art. 5.27 of the Code of Administrative Offenses. In the event of a delay in the payment of vacation pay, the employee must be paid monetary compensation in the amount of at least one three hundredth of the refinancing rate for each day of delay.

In addition, if vacation pay was not paid in a timely manner, then the employer, upon a written application from the employee, is obliged to postpone the annual paid leave for another period agreed with the employee (p. 124 of the Labor Code of the Russian Federation). Moreover, it is subject to agreement with the employer only new term the beginning of the vacation, and not the fact of the postponement of the vacation.

To exercise the employee's right to postpone vacation, the consent of the employer is not required, since, having violated the terms for paying vacation pay, the employer is obliged to postpone the vacation at the request of the employee. This conclusion is also contained in the cassation rulings of the Judicial Collegium for Civil Cases of the Supreme Court of the Republic of Karelia.

Compensation for unused vacation

After making changes to the Labor Code of the Russian Federation, the issue of paying compensation for unused vacation in the event that the employee does not quit has already been unequivocally resolved. Now it is legally allowed to replace with monetary compensation at the written request of an employee only that part of each annual paid leave that exceeds 28 calendar days (Article 126 of the Labor Code of the Russian Federation).

It is not allowed to replace with monetary compensation the annual basic paid leave and annual additional paid leaves for pregnant women and employees under the age of 18, as well as the annual additional paid leave - for employees employed in work with harmful and (or) dangerous working conditions, for work in the relevant conditions .

If an employee does not use vacations for previous years, he is entitled to receive monetary compensation for all days of unused vacations only upon dismissal.

Decision of the Frunzensky District Court of Vladivostok dated March 11, 2004 No. 2-183/04.

Approved by the Decree of the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of November 21, 1975 No. 273 / p-20.

See Letter No. 657-6-0 of March 18, 2008 from Rostrud.

See Letter No. 20-12/75302 dated October 19, 2005 from the Federal Tax Service Office for Moscow.

See Letters of the Ministry of Finance of Russia dated December 28, 2005 No. 03-05-01-04/405, dated October 25, 2005 No. 03-05-01-04/334.

See Letters of the Ministry of Finance of Russia dated January 29, 2007 No. 03-03-06/4/6, dated May 6, 2006 No. 03-03-04/2/131, dated January 13, 2006 No. 03-03-04/2/5.

See, for example: Resolution of the Federal Antimonopoly Service of the North-Western District of October 17, 2006 in case No. A56-28496/2005.

See Letter No. 28-11/230 of the Federal Tax Service of the Russian Federation for Moscow dated January 11, 2005.

See, for example. Decree of the Federal Antimonopoly Service of the Urals District dated November 8, 2005 No. F09-4994 / 05-S.

Cm. Arbitrage practice on civil cases of the Supreme Court of the Republic of Karelia for the second half of 2004

Among the holidays provided to people working in business entities, one can single out such a type as additional paid leave. From its name it can be seen that it is issued in addition to the annual rest period in certain situations. The legislation allows it to be combined with the main vacation, taken at a different time from it, or to receive compensation in a certain amount in money.

An employee of a business entity, regardless of whether his employer is a legal entity or an individual entrepreneur, can take additional leave in cases provided for by the rules labor law, or when it is expressly stated in his employment contract.

The following categories are distinguished, which can be issued annual additional paid leave:

• When establishing in a prisoner an irregular labor day.
• If the special assessment has established that the employee's place of work is subject to the influence of harmful and dangerous factors.
• When establishing a special character labor activity.
• If the employee performs his labor functions in the territories assigned or equated to the Far North.
• When it is expressly stated in federal law.

Also, additional paid leave can be issued to sports workers, coaches, some teachers, medical workers, as well as employees who took part in combat operations.

The management of the company in its local regulations for certain merits, or in the cases listed, for example, the Vacation Regulations, may establish such additional vacations for some employees.

Attention! However, this right of the employee must be included in his labor agreement, in which it is desirable to reflect also in what periods additional leave is possible and its duration.

In cases where it exists between the employer and people working at the enterprise, it can reflect certain professions in the company that can count on additional holidays.

If the right of an employee is established by the decision of the administration of the organization, then it should be accepted by it based on the production and financial possibilities that have developed at the enterprise, the opinion of the trade union body, and the characteristics of the company's activities.

The employee, in accordance with his decision, may take advantage of such leave, or may take it either in full or in part, or receive monetary compensation for this period.

Attention! This right does not apply to all employees. For certain categories, replacement of additional leave is not allowed.

These include:

• workers expecting a baby,
• underage employees
• as well as the company's personnel exposed to harmful and hazardous factors at work, according to the special evaluation working conditions (SUT). In the latter case, the legislation is allowed to replace this vacation for days that go over seven days.

Can I take additional leave of my own free will?

Additional paid leave is provided for an employee when the agreement drawn up with him contains a condition on this, or in cases strictly defined by law.

Therefore, in order for a working person at an enterprise to be able to apply for additional paid leave, he needs to belong to the categories of citizens specified in the legislation, or his labor contract contains a condition for such a period. In the latter case, the presence of a condition on the possibility of registering additional leave in the local provisions of the enterprise will also be required.

If the employee does not have all of the above opportunities, then he independently own will will not be able to arrange additional rest.

Attention! If additional rest is not provided by the company or the shopping mall, then the only thing the employee can count on is this. Also, on the basis of a submitted application addressed to the administration and with its permission, it is possible to provide.

In which case is additional leave paid, and in which not?

The legislation stipulates that additional leave must be paid. If it is not paid, then this is not additional paid leave.

In this case, we can only talk about leave without pay, provided to the employee at his request with the permission of the administration of the economic entity.

They should be distinguished, especially since additional leave is part of the vacation schedule and its provision should be carried out in accordance with it.

Types of additional holidays

Since additional holidays are provided to employees either in cases specified by law, or when a condition for this is included in their employment agreements, they can be subdivided. Consider the main types of such periods of rest.

For an irregular working day

In some situations, an employee may be assigned an irregular working day by decision of the management with his consent. The main management to remember that such a work schedule is not established for all employees of the company, but only in exceptional cases.

Attention! When filling out a period of work that gives the employee the right to leave, do not forget to indicate from which and to what date it is used. It must also be remembered that the period of work is calculated not from the beginning of the year, but from the date of receipt by the company, taking into account the previously provided periods.

The vacation order is signed by the head, registered in the order book, and transferred to the employee for review. Based on it, vacation pay is paid in the future.

Step 4. Drawing up a note-calculation for vacation

Along with the order personnel worker is issued, the front side of which duplicates the data from the leave order. To fill it out, you can use the standard form T-60. It is filled in in the same order as for the main vacation.

Then it is transferred to the accounting department, where the calculation specialist makes the appropriate samples necessary to determine the amount of vacation pay.

The final stage of processing the document is to put down in it the details of the payment documents, according to which the employee received money in his hands.

Step 5. Paying the Employee Vacation Pay Amounts

As with a regular vacation, its payment, according to the law, must be made three days before it starts or within the same period from the moment the employee receives the application. Last Rule introduced relatively recently.

Payments can be made earlier, such a ban does not exist, the main thing is not to violate the deadlines for issuing. Vacation pay can be issued to an employee in cash from the cash desk or transferred to his card account or bank account.

Step 6. Making a vacation entry in the employee's personal card

At the time the employee enters the enterprise, he is started in the personnel department. In section VII "Vacation", on the basis of an order for such a period, the relevant information should be entered.

This section is a table where the relevant entries are sequentially entered: the type of vacation, the time of work for which it is provided, the start and end dates, as well as the details of the corresponding order.

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Important! It is recommended that the end date of the vacation be reflected in the card after the employee returns to work. Because during this period he may fall ill or otherwise extend the leave granted to him. This will avoid subsequent corrections in the personal card in the future.

If an employee combines different types vacation, then each of them must be recorded in a separate line in this document.

Step 7. Reflection of the vacation period in the timesheet

For the period of vacation, including additional, the employee retains his place of work. Therefore, even during his rest period, you need to keep track of time in the timesheet.