Rules for rounding vacation days upon dismissal and calculation of compensation. How to calculate vacation days upon dismissal or annual leave 2 33 vacation days are counted

23.08.2019

The Labor Code of the Russian Federation refers to the annual duration, expressed in calendar days. However, for the correct calculation, it is important to know how much is due for 1 month of work.

This information is of interest to both the accountant and the personnel officer and the employee himself. The amount of vacation time you are entitled to for each working month depends on the annual length of vacation.

How much is required?

In the Labor Code, it is set at 28 calendar days.

Important! 28 days of vacation time is allowed for each year worked at work.

Moreover, it is the working year that is taken minus the following periods:

• truancy;
• non-admission to work due to the fault of the employee;
• time of caring for a child up to 3 years old;
• leave without pay in part of the excess over a two-week period.

Vacation for 1 month = Total duration for the year / 12 months.

That is, the annual duration is divided by the number of months in the year.

In most cases, for employees who do not belong to special categories with an increased duration of vacation time, they have the right to count on 2.33 days of rest per month (28/12).

It is this rounded number that is used by the HR specialist when calculating the prescribed number of vacation days at a particular point in time.

The employee does not always request leave clearly after the end of the working year. He may ask for a rest time sooner or later. In this case, you first need to find out how many days he is entitled to for the hours worked, and for this, the number of vacation time for a month period will come in handy.

Also this indicator useful in calculating compensation upon dismissal, when the vacation experience in months is determined, which is then multiplied by the prescribed number of vacation days for 1 month. The result is the total length of vacation time for the entire period.

Example of using indicator 2.33

Conditions:

The employee was hired on January 10, 2019, from September 1, 2019, he goes on annual leave. How many vacation days does he need to provide and pay for?

Payment:

1. The total length of service is established, which gives the right to paid rest: 7 months. and 23 days 23 are rounded up to a full month, for a total of 8 months.
2. The amount is calculated due days rest = 8 * 2.33 = 18.64.
3. Vacation pay is calculated: earnings for the worked period are divided by the amount of time worked and multiplied by the prescribed duration of the vacation.

For an incomplete month period

With an annual duration of 28 days, for an incomplete monthly period of work, either 2.33 vacation days are allowed, or vacation is not provided at all. There can be no other cases.

If the employee worked less than 15 days in a month, then this period is not the basis for the appointment of vacation time.

If 15 or more worked, then it is recognized for a full month and is compensated by 2.33 days of rest.

This moment is usually interesting when an employee is fired, when it is necessary to calculate compensation for unused time, as well as when vacation is taken for an incompletely worked year.

Condition:

The employee leaves the job on February 7, 2019. The vacation experience is 2 years 4 meters and 16 days. During the work, 42 ​​days of rest were used. It is required to establish for what period you need to pay compensation upon dismissal.

Solution:

1. The vacation experience in full months is calculated (16 days is taken as a month, since more than half have been worked in it), in total, the length of service is 29 m.
2. The allotted vacation time for this period is considered: 29 * 2.33 = 67.57.
3. The number of unused days is determined: 67.57 - 42 = 25.57 - it is during this time that you need to calculate monetary compensation.

Who should get a longer rest?

Those categories of persons who are entitled to receive additional paid leave under the Labor Code of the Russian Federation and other legislative acts can calculate the monthly parameter by dividing the annual duration, taking into account the main and additional components, by 12.

• minors;
• police officers;
• judges;
• working in dangerous and harmful conditions;
• , as well as a number of others.

How long does it take in six months of work?

Another popular question that workers are interested in is how many vacation days they can get for six months of work.

A six-month period is the minimum period that an organization needs to work in order to get paid annual vacation.

If this period has been fully worked out, then you can apply for the full annual duration of the vacation, but in agreement with the employer.

Important! The minimum for this period is 14 days of rest, but the legislation allows you to take a day off all 28, set for a working year.

The date of rest must be agreed with the employer by submitting an application. the sequence of vacations of personnel is drawn up at the end of the previous year, therefore employees hired in the current year are not included in the schedule.

Some organizations have a practice to make up for newly hired employees, setting specific dates of rest for them after six months of work, then problems do not arise. You don't need to agree on anything, as well as write an application for a vacation.

If the employee is not included in the schedule, then a statement must be written according to the sample, which can be downloaded at. Further, the date of leaving and the duration of the rest is agreed. You cannot leave the workplace without the consent of the management; this will be recognized as absenteeism.

Pregnant women, minors and those who have adopted a child may not agree on the time of rest.

The employer cannot refuse to provide rest after six months, at least 14 calendar days the employee has the right to take a day off according to the law after 6 months of work.

With regard to the total annual duration of 28 days, the employer can also provide such a number. However, you need to remember that they will be issued to the employee in advance, vacation pay will also be paid, taking into account that the employee still needs to work this time.

If the worker decides to quit without waiting for the end of the working year, then the overpayment of vacation pay will not work. You can discuss this issue with the employee so that he voluntarily contributed the required amount to the organization’s cash desk, but it is impossible to force him to do this, just like withholding money from the calculation upon dismissal.

A resigning employee is entitled to monetary compensation for unused vacation. Moreover, compensation is paid for vacations accumulated over the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal, and his average earnings.

Pavel Sutulin,
Expert of the Legal Consulting Service GARANT

Upon dismissal, the employee is paid monetary compensation for all unused vacations. The amount of this compensation is determined by multiplying the number of vacation days not used by the employee at the time of dismissal by the employee's average daily earnings. In turn, the number of days of unused vacation is the difference between the number of vacation days to which the employee was entitled at the time of dismissal and the number of vacation days used by the employee.

Determination of the number of vacation days earned at the time of dismissal

The proportion in this case should look like this:

M 0: 12 = K y: K 0,

where
Mo is the number of months worked by the employee;
12 - the number of months in a year;
Ku is the number of vacation days to which the employee was entitled by the time of dismissal;
To - the number of days of the employee's annual paid leave.

Thus, the number of vacation days earned by an employee is determined by the following formula:

K y =(M 0 * K 0) : 12

This formula is also used by the courts when calculating the number of days of unused vacation.

Example

The duration of the employee's vacation is 28 days. The employee quits on on their own, having worked in the current working year for 8 months. The number of vacation days due to him will be 28 days. x 8 months : 12 months = 18.67 days.

At the same time, there is a slightly different approach to the procedure for determining the number of vacation days to which an employee was entitled to at the time of dismissal. This position is based on the explanations of Rostrud, according to which each month worked by the employee entitles him to 2.33 (28 days: 12 months) vacation days (with a vacation duration of 28 days). In turn, the total value of the number of vacation days earned by an employee is determined by multiplying given value by the number of months of vacation experience.

Thus, in essence, Rostrud proposes to break the above formula into two separate arithmetic operations:

1. divide the number of vacation days by 12;
2. multiply the resulting value by the number of months the employee worked.

However, this approach seems to the author to contradict common sense and lead to deliberately distorted calculation results. The fact is that the value obtained as a result of dividing 28 by 12 is an infinite decimal fraction 2, (3), and the number 2.33 is obtained as a result of rounding. Consequently, the use of this intermediate approximate value also negatively affects the accuracy of all subsequent calculations, and in the direction of reducing the number of days earned by the employee, that is, deteriorating his position.

The use of this calculation procedure leads to the emergence of obviously absurd situations.

Example

The duration of the employee's vacation is 28 days. An employee quits of his own free will, having worked 6 months in the current working year. It seems obvious that, having worked exactly half the working year, the employee is entitled to exactly half of his vacation, that is, 14 days. However, if the Rostrud calculation method is applied, a slightly different value is obtained:

2.33 days. x 6 months = 13.98 days.

At the same time, the application of the Rostrud methodology is reflected in jurisprudence.
However, even if the employer considers it acceptable to use the specified approach to calculating the number of vacation days earned by the employee, please note that it is impossible for all employees, without exception, to determine the number of vacation days due on the basis of 2.33 calendar days of vacation for each month of service. 2.33 days of vacation per month of seniority are entitled only to those employees whose annual paid vacation is 28 calendar days. If the full vacation is more than 28 days, then the number of vacation days per month of work experience will be more than 2.33. For example, a teacher whose vacation is 56 calendar days is entitled to 4.67 calendar days of vacation per month of leave (56 days: 12 months).

It should also be noted that current legislation the possibility of rounding the resulting number of vacation days is not provided. The letter from the Ministry of Health and Social Development of Russia noted that it is possible to round the number of days of vacation earned, including to whole numbers, but not according to the rules of arithmetic, but in favor of the employee. However, this approach is only valid for those cases where rounding is the employer's desire and is performed, for example, in order to facilitate further calculations. If rounding is an objective necessity, then the employer is obviously forced to make it regardless of the fact that the procedure for such an action is not regulated by law. In the author's opinion, in this case, generally accepted arithmetic principles of rounding can be used.

Example

The duration of the employee's vacation is 28 days. An employee quits after 1 month of leave. The number of days of vacation he earned in this case will be the result of dividing 28 by 12, that is, 2, (3). However, the employer cannot use the periodic fraction in further calculations, and therefore he is forced to resort to rounding the value obtained. In this case, in accordance with the established practice, rounding is performed to the nearest hundredths. That is, the result will be 2.33 days. If the employer wants to round the resulting value to tenths or to an integer, then in this case he will be forced to round up, that is, up to 2.4 and up to 3, respectively.

At the same time, the position of the Ministry of Health and Social Development of Russia once again proves the illegality of the procedure for calculating the number of vacation days proposed by Rostrud. Since the use of the value 2.33 as an intermediate value for further calculations is not necessary, rounding off the number 2, (3) in this case would have to be up, that is, up to 2.34.

Determination of the number of months of the employee's vacation experience

Separately, it is necessary to mention the specifics of determining the number of months of leave work of an employee. When calculating the terms of work that give the right to leave, surpluses of less than half a month are excluded from the calculation, and surpluses over half a month are rounded up to a full month. It does not specify what is meant by half a month. Nevertheless, from the examples given in the Rules, we can conclude that for half a month when calculating the experience, 15 days are always taken, regardless of the number of calendar days in the month in which they fall.

It should also be noted that this clause deals with working months, not calendar months and, accordingly, exactly those surpluses that remain after determining the number of full working months are subject to rounding.

Example

The employee was hired on April 14, and dismissed on May 16, 2014. In this case, his length of service, which gives the right to vacation, is 1 month and 3 days. A surplus of less than half a month is not taken into account in further calculations. Thus, the employee's vacation experience is 1 month.

As mentioned above, paragraph 28 of the Rules establishes a number of cases when an employee is entitled to full leave for an incomplete working year.

So, employees who are dismissed for whatever reason, who have worked for the employer for at least 11 months, subject to offset in the period of work that gives the right to leave, receive compensation for a full vacation.

This legal norm is subject to application insofar as it does not contradict. After all, the annual paid vacation is included in the vacation experience and is provided as a general rule during the working year for which it is supposed. In other words, 11 months of work experience, which gives the right to vacation, is always enough to make a full working year together with a full vacation.

Rostrud confirms this conclusion.

The courts also recognize the right of employees to compensation for a full vacation with at least 11 months of service.

Since paragraph 28 of the Rules does not say that 11 months of vacation time only in the first working year are eligible for full compensation, this provision applies to any working year in which an employee leaves. No judicial practice has been found that would refute this conclusion.

The question arises whether employees are entitled to full leave if their length of service is 11 months only as a result of rounding. For example, an employee has worked 10 months and 18 days in the current working year. On the basis of clause 35 of the Rules, the surplus of 18 days is rounded up to a full month, the vacation period is equal to 11 months. Nevertheless, the author believes that the employee actually worked for less than 11 months and does not have the right to full leave on the basis of paragraph 28 of the Rules. He is entitled to compensation for 11/12 of a full vacation.
Obviously, full compensation is due to the employee who has not yet taken leave for the corresponding working year. Consequently, the 11 months of experience giving the right to full leave should not include the time spent on the vacation itself, about the right to which it is in question.

Example

An employee is entitled to an annual paid leave of 28 calendar days. The employee's next working year began on 01.04.2013. From 11/08/2013 to 11/21/2013 (14 calendar days), he used part of the paid leave for this working year. Dismissal date - 03/14/2014. There were no periods not included in the vacation period.
Vacation experience without time spent on vacation is exactly 11 months. Therefore, the employee has acquired the right to full leave. Since 14 days of them have already been used, compensation should be paid for the remaining 14 calendar days.

Full compensation for unused vacation also receive employees who have worked from 5.5 to 11 months, if they leave as a result of the liquidation of an enterprise or institution or its individual parts, reduction of staff or work, admission to military service, etc.
Judicial practice is ambiguous on the application of this rule.
Often, the courts, considering cases where the grounds for dismissal were the reasons listed in paragraph three of clause 28 of the Rules, recognized the right to full compensation for employees who had worked from 5.5 to 11 months.
However, there are judicial acts with the opposite point of view: the rule of paragraph three of paragraph 28 of the Rules on full compensation should not be applied, since it contradicts, which enshrines the principle of proportional calculation of compensation for unused vacation.

Among those who consider the third paragraph of clause 28 of the Rules to be valid, there is also no unity on all issues related to its application. So, Rostrud experts indicate that the procedure for paying full and proportional compensation for up to 11 months of service applies only to employees who have worked in the organization for less than a year, compensation for the second working year is paid in proportion to the hours worked. Some courts adhere to a similar position.

However, the author does not agree with the opinion of officials and judges and believes that the rules on full compensation should apply to all employees dismissed on the grounds specified in paragraph three of paragraph 28 of the Rules, regardless of how long they have been working for of this employer if their work experience is more than 5.5 months in the current working year. The arguments in favor of this point of view are as follows. Paragraph 28 of the Rules exhaustively lists the cases of payment of not only full, but also proportional compensation. The Rules do not contain provisions according to which employees who have worked for more than a year are always paid proportional compensation for unused vacation. They have no separate at all legal regulation issues of payment of compensation for unused vacation to employees who have been working for more than a year with the employer. Therefore, the choice between full and proportional compensation should not depend on the working year in which the employee leaves. A different interpretation violates the principle of equality of rights and opportunities for workers, enshrined in the principle, since, with the same length of service in the current working year, it makes it possible to compensate for a different number of vacation days for that year. Similar conclusions can be found in judicial practice.

Taking into account the foregoing, the number of vacation days to which an employee will be entitled upon dismissal with the duration of his leave of 28 calendar days, depending on the vacation record and the grounds for dismissal, is equal to the following values ​​(see table below). Also, on this issue, see the materials of the information block “Encyclopedia of Solutions. Labor Relations, personnel ", presented in the GARANT system.

The number of vacation days to which the employee is entitled upon dismissal, depending on the vacation experience (with a vacation duration of 28 calendar days).

Number of months of vacation experience		Grounds for dismissal	The number of vacation days an employee is entitled to upon dismissal
1		any	2.33
2		any	4.67
3		any	7
4		any	9.33
5		any	11.67
6			28
		others	14
7		for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	16.33
8		for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	18.67
9		for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	21
10		for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	23.33
11	The value is obtained as a result of rounding up.	for the reasons listed in par. 3 paragraph 28 of the Rules	28
		others	25,67
	The value is obtained as a result of rounding down.	any	28
12		any	28

It does not often happen that on the day of dismissal, an employee took off exactly as many vacation days as he earned. Almost always there are unused vacation days, and the employee must compensate them. To calculate compensation, you must first determine the vacation experience and calculate the number of such days, and then determine the calculation period and the payments taken into account for this period. Traditionally, there are many questions in our mail regarding the calculation of this compensation.

Vacation compensation is due if at least half a month has been worked

G.V. Romodina, Ufa

The employee worked with us for only 2 months. Is he entitled to compensation for unused vacation, because he has not yet earned the right to vacation?

: Yes, it is. The employee begins to earn paid vacation from the first day of work for this employer. Art. 115 of the Labor Code of the Russian Federation... Upon dismissal, vacation compensation is calculated in proportion to the months worked. If an employee has a month that has not been fully worked, then he p. 35 of the Rules, approved. NKT of the USSR 04/30/30 No. 169;:

• taken into account as complete if half a month or more has been worked;
• not taken into account if less than half a month has been worked.

Therefore, even if the employee works for only half a month and quits, he needs to be paid compensation for 2.33 days (28 calendar days / 12 months).

Compensation is calculated not for calendar months, but for worked months

M.V. Yuriev, Kyzyl

The employee was hired on 02/20/2012, is going to quit on 11/09/2012. Do we understand correctly that he needs to pay compensation for 8 months (from 03/01/2012 to 10/31/2012), and no compensation needs to be paid for February and November, since less than half a month has been worked in each of these months?

: No, that's not true. The length of service for the payment of compensation, as well as for the vacation, is calculated not for the calendar, but for the months worked. Therefore, the employee is entitled to compensation for 9 months:

• from 20.02.2012 to 19.10.2012 - 8 months;
• from 20.10.2012 to 09.11.2012 - another full month, since 21 calendar days have been worked out (more than half a month).

Those who do not pass the test are also entitled to compensation for the vacation.

IN AND. Ananyeva, Togliatti

The employee was hired on 03.09.2012 from probationary period 3 months. He is dismissed for failing the test on 09/21/2012. Are we obliged to pay him compensation for the unused vacation?

: Yes, we do. Those who do not pass the test have the same right to leave as the rest of the employee in Rostrud letter dated 02.07.2009 No. 1917-6-1... The employee must be paid compensation for unused vacation if he worked for at least half a month and Art. 127 of the Labor Code of the Russian Federation; Rostrud letter of 23.06.2006 No. 944-6... The employee has worked for you for 19 days. This means that he is entitled to compensation for 2.33 days of vacation.

Part-time work does not reduce the number of vacation days earned

E.A. Khromova, Penza

In our organization, some employees have part-time work: they work not 5 days, but 3 days a week. How to determine the number of days of unused leave for such workers to pay compensation upon dismissal?

: The number of days of unused leave for which compensation is paid is determined for such workers in the same way as for ordinary workers (by months worked). After all, weekends are included in the experience for vacation and Art. 121 of the Labor Code of the Russian Federation.

The number of days of unused vacation can be rounded, but only in favor of the employee

P.M. Leonova, Stary Oskol

Upon dismissal, employees are entitled to compensation for unused vacation at the rate of 2.33 days per month of work (28 days / 12 months). When calculating it, you always get a fractional number of vacation days. Do we need to round it to an integer?

: Mandatory rounding to the nearest whole number of days of unused vacation is not provided by the legislation. At the same time, you can establish the possibility of such rounding by your local normative act. However, in this case, rounding according to the rules of arithmetic is not allowed. Rounding should always be in favor of the employee. So, if he is entitled to compensation for 7 months of work - 16.31 days of vacation (2.33 days x 7 months), then you can round up to 17 calendar days. Rounding in the opposite direction is illegal, as it worsens the situation of the employee and Letter of the Ministry of Health and Social Development dated 07.12.2005 No. 4334-17... If the local normative act no, take a fractional number of days to calculate the compensation.

We count the days of unused vacation step by step

L.A. Zhukovskaya, Ulyanovsk

The employee was hired on 02/01/2012, is going to quit on 11/02/2012. During the period of work, he was on leave without pay for 20 days and on annual paid leave for 8 days. The duration of the employee's vacation is 28 calendar days. How to calculate the number of days of unused vacation?

: In this situation, the sequence of calculation is as follows.

STEP 1. We determine the number of months worked by an employee from the date of employment to the day of dismissal: from 02/01/2011 to 11/02/2012 - 9 months 2 days.

STEP 2. We exclude periods that do not count towards vacation time.

The length of service for vacation includes only 14 calendar days of vacation without pay for the working year Art. 121 of the Labor Code of the Russian Federation... And how many calendar days of leave without pay should be taken into account in the vacation experience, if at the time of dismissal the employee has worked part-time?

FROM AUTHORIZED SOURCES

Deputy Head Federal Service for labor and employment

“When calculating compensation for unused leave, the length of service, which gives the right to the main annual leave, must include all 14 calendar days of leave without pay Art. 121 of the Labor Code of the Russian Federation no matter how much time the employee worked at the time of dismissal ”.

Therefore, we take into account 14 calendar days of unpaid leave in the vacation experience, and deduct 6 calendar days (20 days - 14 days) of such leave from the hours worked. Consequently, the employee is entitled to compensation for a period of 8 months and 27 days. They need to be rounded up to 9 months in Rostrud letter dated June 14, 2012 No. 854-6-1.

STEP 3. Determine the number of vacation days earned by the employee:

2.33 days. x 9 months = 20.97 days.

STEP 4. Determine the number of days of unused vacation:

20.97 days. (number of days of vacation earned) - 8 days. (number of days of vacation used) = 12.97 days.

If the term of the contract is more than 2 months, compensation is paid according to the general rules

T.N. Tereshkina, Orenburg

To carry out repair work, our store concluded an urgent labor contract from 01.08.2012 to 31.01.2013. But he leaves of his own accord on 01.10.2012. Is it correct that we have to pay him compensation at the rate of 2 working days of vacation for each month of work?

: Vacation at the rate of 2 working days per month of work is due to employees with whom a fixed-term employment contract is concluded for a period of up to 2 months in Art. 291 of the Labor Code of the Russian Federation, and seasonal workers with whom the contract is concluded for up to 6 months in Art. 295 of the Labor Code of the Russian Federation... In your case, the employee has a fixed-term employment contract for 6 months, and the work is not seasonal. Therefore, he is entitled to compensation at the rate of 2.33 calendar days for each month, that is, 4.66 calendar days. The fact that an employee quits after only 2 months of work does not matter.

Determine the number of days of unused vacation if the employee leaves on vacation

The employee was hired on 20.09.2010. In 2011, he went on vacation completely. In 2012, he went on vacation from 10.09.2012 to 07.10.2012 (for 28 calendar days). He warned him that he would write a letter of resignation from the last day of his vacation. Do we understand correctly that he is not entitled to compensation for the vacation?

: No, the employee must be paid compensation for 1 month. The fact is that during the vacation itself, the employee also has a vacation pay Art. 121 of the Labor Code of the Russian Federation.

In your case, for the period:

• from 09/20/2010 to 09/19/2011 the employee took leave;
• from 09/20/2011 to 09/19/2012 the employee took leave;
• from 20.09.2012 the employee began a new working year and went on vacation. For the period from 20.09.2012 to 07.10.2012, he already had 18 days of vacation work. Therefore, he needs to pay compensation for 1 month, that is, for 2.33 days.

Compensation is not due for days of absenteeism

L.A. Feschenko, Kazan

The employee was hired on 02.04.2012. From 01.08.2012 to 23.08.2012 he was not at work for no good reason. In this regard, on 31.08.2012 he was fired for absenteeism. Was it necessary to include absenteeism days in August 2012 when calculating vacation compensation?

: Absenteeism is not included in vacation time. Art. 121 of the Labor Code of the Russian Federation... Therefore, you should have paid the employee compensation not for 5 months (from 04/02/2012 to 08/31/2012), but for 4 months (from 04/02/2012 to 07/31/2012). Indeed, in August 2012 the employee worked for 8 calendar days (from 24 to 31 August 2012), which is less than half a month. But when calculating the average earnings, days of absence from the calculation period are not excluded. And for August, you should have accounted for 29.4 days. Because of this, the amount of compensation for the vacation for this employee is less, which is quite fair.

During the period of the decree, compensation for the vacation is due

O.I. Prokoshin, Smolensk

A woman leaves immediately after parental leave for a child up to one and a half years. Before maternity leave, she walked off all the days of her leave. Do we understand correctly that we should not pay her compensation for the leave upon dismissal?

: Not. Maternity leave, in contrast to parental leave, is counted in the length of service for leave a Art. 121 of the Labor Code of the Russian Federation... Therefore, you must pay her compensation for the time of the maternity leave.

Determine the billing period upon dismissal during parental leave

I.E. Fedina, Rostov-on-Don

An employee who is on parental leave will be dismissed on 31.10.2012. From 04/05/2010 to 08/22/2010 she was on maternity leave, and from 08/23/2010 until the day of her dismissal - on parental leave. What billing period should be taken to calculate compensation for unused vacation?

: The estimated period for calculating compensation for unused vacation is 12 calendar months preceding the month of dismissal. Moreover, if the day of dismissal falls on the last calendar day of the month, then this month is included in the billing period. Art. 139 of the Labor Code of the Russian Federation;.

In your case, for the 12 months preceding the dismissal of the employee (from 11/01/2011 to 10/31/2012), there is a parental leave, excluded from the billing period. Therefore, for the calculation, you need to take the 12 months preceding the billing period (from 11/01/2010 to 10/31/2011) p. 6 of the Regulations, approved. Government Decree of 24.12.2007 No. 922 (hereinafter - the Regulation)... However, at this time, the woman was also on parental leave. And we also cannot take them for calculation. In such a situation, to calculate compensation, you need to take 12 calendar months preceding the month of the beginning of maternity leave, when the employee had payments. That is, to calculate compensation for unused vacation, you need to take the period from 01.04.2009 to 31.03.2010.

The month of dismissal is not included in the billing period if it is incomplete

O.S. Bazhanov, Syzran

The employee was hired on 01.10.2012. Is going to quit 02.11.2012. Is it necessary to take into account the salary for 2 days in November when calculating compensation for unused vacation?

: There is no need. The billing period includes only full calendar months Art. 139 of the Labor Code of the Russian Federation; Rostrud letter dated 22.07.2010 No. 2184-6-1... The billing period in your case is November 2011 - October 2012. At the same time, 11 out of 12 months in it, the employee has not yet worked in your organization. Therefore, compensation must be calculated only based on the salary for 1 month - October 2012.

Compensation is calculated based on the average salary for the billing period

A.M. Tagina, Yekaterinburg

The employee was hired in 2010. He did not take leave. On 10/31/2012 he will quit. How to calculate compensation: according to the last salary or separately according to the salary for each year (for 2010, 2011, 2012)?

: To calculate the compensation, the salary is taken into account in the billing period - the last 12 calendar months in Art. 139 of the Labor Code of the Russian Federation... Therefore, take the salary for the period from 11/01/2011 to 10/31/2012.

Leave compensation must be indicated in the certificate for calculating benefits

M.I. Shershneva, Stavropol

The employee will quit on 10/26/2012. Do I need to take into account the amount of compensation for unused vacation when drawing up a salary certificate for calculating social insurance benefits?

: In such a certificate, you need to indicate the amount of payments to the employee, for which contributions to the Social Insurance Fund were assessed p. 3 h. 2 tbsp. 4.1 of the Law of December 29, 2006 No. 255-FZ; Appendix No. 1 to the Order of the Ministry of Health and Social Development of January 17, 2011 No. 4n:

• for 2010 and for 2011;
• for the current year from 01.01.2012 to 26.10.2012.

The compensation is charged with contributions to the FSS subn. "D" p. 2 h. 1 st. 9 of the Law of 24.07.2009 No. 212-FZ so you include it in the help.

The only one acting regulatory document, clarifying the procedure for calculating compensation for unused vacation, remain the Rules on regular and additional leave 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 Regulations on regular and additional vacations, approved by the NKT of the USSR on April 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 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 on leave without retention wages 17 calendar days. It is required to determine the number of calendar days of compensation for unused leave upon dismissal.

For the period from March 16 to February 8 next year there are 10 months and 23 days. Of the number of calendar days of unpaid leave, 3 days (17 days - 14 days) cannot be included in the length of service giving the right to annual leave (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 up the number of days of unused vacation up (from 4.66 days to 5 days) will lead to an overestimation of the amount of payments made in favor of the employee and to 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 July 26, 2006 No. 1133-6, dated June 23, 2006 No. 944-6.

As a rule, the last month of vacation work 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 leaves at his own request. 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 09/27/2008 to 04/26/2009, the employee has completed 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.

So in this case total 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 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.
Consequently, 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 entered into an employment 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 was concluded with the employee on November 2, 2009 for an indefinite period. 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 duration of vacation of 28 calendar days. The length of service that gives 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 quit after 10 months school year are entitled to compensation for the full duration of the vacation 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

Teachers 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, 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 leave granted is determined.

Example 9

The employee leaves from March 25, 2009 according to clause 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, 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). On the basis of 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 01/05/2004 No. 1.

The amount of compensation for unused vacation

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

Accounting

Compensation for unused vacation 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