Calculation of compensation for unused vacation sample. Is it possible to receive compensation for unused vacation

Change of job with one frequency or another occurs in the lives of many people. At the same time, dismissal from the previous place implies a full calculation, which includes compensation for unused vacation, drawn up by a special order. Alternatively, the employee can take off the remaining days, followed by dismissal. The labor legislation of Russia strictly regulates the rules by which such compensation is calculated.

Is it possible to receive compensation for unused vacation

Every employee who has worked in the organization for more than six months has the right to leave. As follows from article 127 of the Labor Code, upon dismissal, each employee is entitled to compensation for unused vacation. Since this is a legal requirement, there should be no obstacles to the exercise of this right. If an employee is entitled to several vacations, then the reimbursement for the main and additional periods must be summed up. The same is done if the annual leave is transferred to the next year to extend the rest.

What is Unused Vacation Compensation?

From a financial point of view, leave compensation upon dismissal is the monetary equivalent of vacation pay that an employee could receive in an organization while resting as expected. The amount of the payment will be determined by the number of days of rest and the average daily salary, and there are special formulas for calculating. Although the right to rest arises for a person only after six months of experience in one place, he can receive compensation after half a month of work. Upon dismissal, instead of financial compensation, the employee, at his request, may be provided with the required leave.

When is it paid

Dismissal is not the only reason when an employee will be paid for unused rest days. The Labor Code considers two situations when an employee should be paid monetary compensation for vacation:

• upon his dismissal, which means termination of the employment contract;
• in the case when it comes to additional leave and the employment relationship continues, at the initiative of the employee, he can receive monetary compensation.

Compensation for additional leave is not paid in all cases. According to Article 126 of the Labor Code of the Russian Federation, such a replacement is not provided for:

• pregnant women;
• workers under 18;
• employed in harmful (or dangerous) working conditions.

This approach of legislators can be considered fair, because in this case an additional vacation period of more than 28 days is provided to ease working conditions, and not to improve the financial situation through compensation payments. That is why, it is necessary to use this time as a respite from work, to improve the state of health, and the Labor Code of the Russian Federation strictly insists on this.

Compensation amount

For those who do not know how to calculate compensation for unused vacation, this may seem like a complicated process, accessible only to specialists. But this can be easily calculated on your own using an online calculator by entering all the necessary indicators there, or by resorting to the formula KO \u003d KDO x SDZ \u003d KDO x (ZP / (OM x 29.3)), where:

• KO - compensation for non-vacation leave.
• KDO - the number of days of rest. It is calculated based on the calculation of 28 days per year worked (or 2.33 days per month - Rostrud says this in Letter No. 5921-TZ dated October 31, 2008).
• SDZ - average daily salary.
• ZP - wages accrued for the billing period, taking into account all allowances, additional payments and bonuses.
• OM - the number of months worked (the rule is applied that if the fractional part is less than half, the number will be rounded down, otherwise - up). An important nuance - according to paragraph 5 of the Decree of the Government of the Russian Federation No. 922 of December 24, 2007, sickness and business trips are excluded from the calculation.
• 29.3 - the average monthly number of calendar days.

How to calculate

Knowing the calculation scheme, you will always have the opportunity to calculate the replenishment - you just need to substitute specific values ​​\u200b\u200bin the formula. For example, a person with a salary of 50,000 rubles worked in an organization from 09/01/2016 to 07/01/2017 and is going to quit (he has worked 10 months in total, for which he earned 600,000 rubles). Using the formula, it is easy to find the result: KO \u003d (2.33 x 10 months) x (500,000 rubles / (10 months x 29.3) \u003d 39,761.09 rubles.

How to get a

A departing employee does not have to worry about how to receive compensation for unused vacation - it is accrued along with the final calculation for issuance on the last working day. Depending on the rules of the organization, this can be a transfer to a bank account or issuance at the cash desk. At the same time, do not forget that indemnification for unused vacations, contributions to compulsory pension (insurance and medical) insurance are accrued in the usual manner.

Cash compensation for unused vacation without dismissal

The Labor Code states that the employer can independently establish additional holidays - the procedure for granting such holidays should be determined by the collective agreement. But for some categories of employees, an additional period is legally enshrined in Article 116 of the Labor Code of the Russian Federation. This includes workers:

• workers in harmful or dangerous conditions;
• having irregular working hours;
• with a special nature of work (for example, mobile or traveling);
• employed in the Far North.

Statement

In order to receive the compensation required by law for an unclaimed vacation period (both upon dismissal and when continuing work), the employee must apply to the employer with a statement. There is no legally established form, but the document must contain:

• The heading, which indicates that this is an application for reimbursement for unused vacation.
• Position of the head, his surname and initials.
• The basis for payment is Article 126 of the Labor Code of the Russian Federation.
• The duration of the vacation period in days - you can calculate it yourself, or contact an accountant.
• Applicant's position, date and signature.

Sample order to replace vacation with monetary compensation

As in the case of an application for payment for unused vacation, there is no established order form, but without fail there must be present:

• position, surname and initials of the employee who is entitled to compensation,
• link to the relevant article of the Labor Code of Russia;
• the number of calendar days to be reimbursed, and the period for which they are taken;
• the basis is a reference to the employee's statement.

Features of calculating compensation in some situations

Non-standard calculation situations can confuse an accountant, but there is nothing complicated here - all these cases are dealt with in detail in the legislation. The following examples are the most common:

• For part-time employees, the amount of compensation and the accrual procedure will be the same as for the main employees of the organization (the law does not distinguish between them). But those who have concluded a civil law contract are not entitled to compensation.

• A woman on maternity leave who leaves while on parental leave should be compensated if she has unused days. In this case, the average monthly salary is calculated based on the last 12 months worked.
• Upon liquidation of an enterprise, all employees are subject to dismissal (even those on maternity leave), the calculation of compensation for unprovided leave does not differ from the standard option.

This article discusses the calculation of compensation for unused vacation upon dismissal of an employee. You can replace the days of monetary compensation only upon dismissal. At the same time, the employee does not need to write any additional statements, the employer is obliged to calculate compensation by default, as required by the Labor Code of the Russian Federation.

If compensation is paid in the course of work for days over 28, laid down by the Labor Code of the Russian Federation, then a statement is required from the employee.

The calculation of the due payments to the employee upon dismissal is carried out on the last working day, on the same day the payment of the calculated funds is made. The calculation is carried out by an accountant, who at the same time fills out.

How to calculate compensation for unused vacation upon dismissal?

The calculation process can be divided into 3 stages:

1. calculation of the number of days of unused main vacation;
2. calculation of average daily earnings;
3. calculation of monetary compensation.

1. How to calculate the number of vacation days upon dismissal

To determine the number of unused vacation days, you need to follow three steps:

1. determine the length of service giving the right to paid labor rest;
2. calculate the total number of days for the entire period of work;
3. calculate the number of unused days.

An example of calculating the days of unused vacation upon dismissal is.

Vacation experience

Article 121 of the Labor Code of the Russian Federation determines which periods are included in the vacation period and which are not. You can read more about the calculation of vacation experience and examples of this calculation in the article -.

Seniority is expressed in full months.

Number of vacation days for the entire period of work

Next, you need to determine how many days of the vacation period the employee is entitled to for each fully worked month. To do this, the total duration of the annual vacation period for the year is divided by 12 months. If the vacation has a standard duration established by the Labor Code of the Russian Federation - 28 calendar days, then for each full month the employee has the right to receive 28 / 12 \u003d 2.33 days.

If you know what the vacation period is in months, and how many vacation days are due for each month, you can easily calculate the total number of calendar vacation days due to the employee for the entire period of work by multiplying the length of service by 2.33.

Example:

If the length of service is 18 months, then the employee is entitled to 18 * 2.33 \u003d 41.94 days.

Number of days of unused vacation

It is necessary to determine from the documents how many days the employee managed to take off, and subtract these days from the total duration of the vacation received in paragraph 2.

Example:

If the length of service is 18 months, the employee was on vacation for 14 calendar days, then the number of unused days \u003d 18 * 2.33 - 14 \u003d 27.94.

2. Calculation of average daily earnings

The total income for these 12 months is taken and divided by the number of days actually worked by the employee, this will be the average daily earnings. You can see the details and nuances of calculating the average daily earnings for vacation pay.

Example:

If in each month of the last year an employee received a salary of 40,000 monthly, and every month of this year he worked out completely, then his average daily earnings = 40,000 * 12 months. / 12 months*29.3= 1365.19.

3. Calculation of monetary compensation for leave upon dismissal

It is known how many vacation days the employee did not use. His average earnings per day are known. It remains only to multiply these two values ​​\u200b\u200band get the monetary compensation that the employer must pay to the employee upon dismissal.

Example calculation of monetary compensation for unused vacation upon dismissal:

Sokolov has been working since 04/13/2013. His monthly salary is 30,000 rubles. During his work, Sokolov was on the main vacation for 56 calendar days. November 16 is his last working day, what monetary compensation the employer must pay for unused days.
1. Calculation of the number of days of unused vacation:

Vacation experience:

From 04/13/2013 to 04/12/2014 12 full months worked.

From 04/13/2014 to 04/12/2015 12 full months worked.

From 04/13/2015 to 11/16/2015 worked 7 full months. and 3 days (3 days are not taken into account).

The length of service giving the right to leave is 33 months.

For the year, Sokolov is entitled to 28 paid calendar days off.

The number of days of unused vacation = 28 days / 12 months. * 33 months — 56 days = 21 days.

There are two cases in which an employee receives compensation for unused leave. The first is instead of a vacation that is more than 28 calendar days (TC, article No. 126), the second is the dismissal of the employee himself (TC, article No. 127). This article provides a detailed description of the procedure for calculating monetary compensation in 2016 for unused vacation due to the dismissal of an employee.

29.03.2016

Who can exercise the right to receive a compensation amount for unused vacation (upon dismissal) in 2016?

According to the Rules on Regular and Additional Vacations (clause No. 28), which were approved by Order No. 169 of the USSR Tax Code of April 30, 1930, the procedure for paying compensation amounts for an unused vacation period has its own peculiarities.

So, each employee has the right to use the annual paid vacation period after six months worked with a permanent employer. It would seem that an employee, upon dismissal from this place of work, where he worked for less than six months, loses such a right to receive monetary compensation for unused vacation. But there is nothing specifically about this in the official legislation of our state. Paragraph No. 35 of the Vacation Rules contains the following data: a certain number of working days (up to half a month) is excluded from the calculation of the length of service, which gives the right to use this compensation amount. An employee who has worked at a permanent place for more than half a month and leaves this job has every right to receive compensatory cash payments for unused vacation days, which is confirmed by letter No. 1920-6 of Rostrud dated 06/08/2007.

Who, upon dismissal, cannot use monetary compensation for unused vacation in 2016?

Certain categories of employees cannot exercise the right to receive monetary compensation for unused vacation days upon their dismissal from their permanent place of work. These include:

1. Those who have worked less than half a month (for example, an employee was hired on 04/25/2015, and on 05/01/2015 he leaves in accordance with the agreement of the parties to the employment contract - Labor Code, Article No. 78).

2. For contractors who work on the basis of concluded civil law contracts - TC, article No. 11.

We calculate the amount of cash compensation payments for unused vacation upon dismissal of an employee in 2016.

The main feature of calculating the amount of cash compensation payments due to the worker in the event of his dismissal for unused vacation days is the accounting for additional vacations (plus the main ones not provided). Such additional holidays are provided for by law not for all categories of employees, but for those who:

1. Works with harmful and (or) dangerous conditions - TC, article No. 117.

2. Works in the regions of the Far North, that is, in difficult climatic conditions - Labor Code, Articles No. 321 (Part 5) and No. 302, as well as the relevant Law of the Russian Federation No. 4520-1 of February 19, 1993, Article No. 14.

3. Suffered in the accident at the Chernobyl NPP - Law of the Russian Federation No. 1244-1 dated 15.05.91, articles No. 14, No. 18-20.

4. Works in irregular working hours - Labor Code, Article No. 119.

5. Is a sports coach or a professional athlete - TC, Article No. 348.10, etc.

Any organization can provide its employee with additional vacation days, which are used in addition to the holidays established by the legislative system of our state, in accordance with the labor or collective agreement - Labor Code, article No. 116, part 2.

1. We calculate the number of days for which cash compensation should be paid. The norms according to which calculations are carried out are prescribed in several officially adopted documents:

• TC, articles No. 114-115, No. 121;
• Vacation rules, paragraphs No. 28 and No. 35.

According to them, it is necessary to analyze the entire vacation history of a particular leaving worker from a given employer and calculate the difference between the standard number of days of the annual paid vacation period and the number of days used by him in fact.

2. Calculation of work experience for a paid vacation period.

The standard number of vacation days that are provided annually is 28. This means that monthly vacations are: 28 vacation days / 12 months = 2.33 days. But when calculating vacation days subject to compensation payments, the working period of the year is taken into account, and not the calendar year. The annual working period for each employee is individual - it is 12 months from the day when the employee was officially employed in this company (for example, the worker began his duties on April 12, 2015, then his annual working period will end on April 11, 2016). According to article No. 121 of the Labor Code of our state, the following should be excluded from this working period:

• days when he was absent from the workplace without a good reason - Labor Code, article No. 76 (in a state of intoxication, without passing a mandatory medical examination, etc.);
• vacation time spent caring for a child under three years of age.

Be sure to take into account the following time periods in the employee's vacation experience (TC, article No. 121):

• actually worked days;
• preservation of the workplace during the non-working period;
• forced absenteeism in case of illegal dismissal of an employee (this also includes suspension from duties with subsequent reinstatement at the workplace);
• suspension from work due to the lack of a mandatory medical examination through no fault of the worker;
• vacation days without pay and provided to the worker by the employer at his request (up to 14 calendar days throughout the entire working annual period).

3. Work experience for calculating compensation payments for unused vacation.

In the event that an employee worked for more than 11 months during the total working time of the year, then at the time of dismissal he is entitled to monetary compensation for the full 28 calendar days of vacation. When the time worked is less than 11 months, then the unused vacation days must be calculated according to a special formula: in proportion to the time worked by the resigning employee (Vacation Rules, Article No. 28). Let's consider some examples of such calculations.

Example 1 - an employee of an LLC was hired on April 20, 2012, and on November 12, 2015 he decided to quit, while he has unpaid leave for family reasons - from December 10, 2013 to December 31, 2013.

We analyze the vacation history of a retiring employee.

Annual working period		Unpaid holiday periods			Duration of the working annual period
Start	The ending	Start	The ending	Number of days	Months	days
20.04.12	19.04.13
20.04.13	27.04.14	10.12.13	31.12.13
28.04.14	27.04.15
28.04.15	26.11.15

Since in the example the number of unpaid vacation days is more than 14, the end date of this working annual period has moved 8 days (22-14=8). Accordingly, there have been changes in the periodization of subsequent working periods. The end of the last working period is set taking into account the mandatory working period of two weeks - 11/26/15, and the entire duration of the last year will be 6 months 29 days. Thus, the number of vacation days for compensation payments is determined in proportion to the number of full months of the last working period. Nuances that need to be taken into account:

• surpluses are excluded from the calculations, which make up less than half a month;
• surpluses of more than half a month are rounded up to the full (Vacation Rules, clause No. 35);
• there is no provision for rounding days to an integer (although this may be provided for by local regulations, such rounding will always be in favor of the leaving employee).

In this example, compensation must be provided for an unused holiday period of 7 full months (rounded 6 months 29 days). The number of compensated days in this case will be: 28/12x7=16.33. When rounded in favor of the employee, we get 17 days.

4. Calculations of the average earnings required to calculate compensation for unused vacation (as amended in 2016).

According to articles No. 114 and No. 139 (part 4) of the Labor Code, calculations of compensation payments for unused vacation days are carried out taking into account the average earnings of a retiring worker. The procedure for such a settlement procedure is prescribed in the Regulation on the peculiarities of the procedure for calculating the average salary (Decree of the Government of Russia No. 922 of December 24, 2007). Let's consider it in more detail:

The aforementioned Regulation on average earnings (clause No. 2, paragraph 2) stipulates that the billing period for calculating the compensation amount for unused vacation is the last 12 months that go before the month when the worker was fired.

If the resigning employee has worked less than the required 12 months, then the period for the necessary calculations will begin from his first working day and until the last day of the month when the dismissal occurred. In the absence of actually worked days or accrued wages and before the billing period, the days worked, respectively, in the month when the employee quit - Regulations on average earnings, paragraph No. 7 will be taken into account.

The following must be excluded from the calculation period:

• periods of receiving average earnings in accordance with the laws (for example, travel periods);
• periods of illness (this includes receiving benefits for pregnancy and childbirth);
• vacation pay without pay.

With this calculation procedure, the following accruals are taken into account (Regulations on average earnings, paragraph No. 2):

• wage;
• compensatory cash payments that are directly related to working conditions and modes (for example, additional payments for harmful conditions, night, weekends, and the like);
• payments established in accordance with the district regulation of payment - coefficients and percentages of allowances;
• allowances (also surcharges) to tariffs and salaries (for example, for length of service, etc.).

At the same time, it is impossible to take into account payments that have a social orientation and their other types that cannot be directly related to wages - material assistance, travel and food costs, utilities, etc. (Regulation on average earnings, paragraph No. 3).

According to paragraph No. 9 (paragraph 2) of the Regulation on average earnings, when calculating compensation payments for an unused vacation period, the average daily earnings are taken into account. Therefore, there is a connection with the full or incomplete hours worked of the billing period. Let's consider certain cases.

Case number 1: the worker has fully worked out the billing period. In this option, the calculation of average earnings will be as follows: the amount of actually accrued wages for this period is divided by 12 months and the average monthly number of calendar days, which corresponds to 29.3 (TC, article No. 139, part 4 and Regulation on average earnings, paragraph No. 10 , paragraph 10).

Case number 2: the worker's billing period has not been fully worked out. For a variant of such a calculation of the average daily wage, it is customary to use the formula prescribed in the Regulation on average earnings in paragraph No. 10 (paragraphs 2 and 3). The amount of payments taken into account is divided by 29.3, multiplied by the number of full months according to the calendar, plus the number of calendar days that falls on the time worked for not fully worked calendar months.

With these calculations, it is also necessary to calculate the number of calendar days in an incomplete month: 29.3 is divided by the number of days in a month according to the calendar, multiplied by the number of days according to the calendar for an incomplete month worked - Regulation on average earnings, paragraph No. 10, paragraph 3.

Also, the Regulation on average earnings (clause No. 9) provides for the calculation of the amount of compensation payment to a resigning employee for unused vacation days: the average daily earnings are multiplied by the number of unused vacation days.

We continue the calculations on the previously given example: the average daily earnings of a resigning employee is 718 rubles 18 kopecks, the number of compensated vacation days is 22. This means: 718.18x22 \u003d 15 thousand 799 rubles 96 kopecks.

It should be remembered: these compensation payments must be issued to the retiring employee on the day of his dismissal - Labor Code, Article No. 140, Part 1. Otherwise, the employer also pays for the delay in this payment in the amount of 1/300 of the refinancing rate (for each overdue day) - Labor Code, article number 236.

Features of accounting in 2016 when paying compensation funds for unused vacation days

PBU 10/99 (paragraph No. 8) states that compensatory cash payments to a retiring employee for unused vacation days should be included in expenses as ordinary activities, that is, in labor costs. The accrued amount of compensation is reflected in the debit of cost accounting accounts 20 and the credit of account 70. At the same time, the payment of these funds is in the debit of account 79 in correspondence with the credit of accounts 50, 51.

Regardless of the reason for dismissal, employees are entitled to monetary compensation for all unused vacation. How to calculate compensation upon dismissal using an online calculator and without? Do I need to pay income tax on this payment? How to calculate the number of days for which a refund is due without a calculator? We have illustrated the answers to these questions with examples and formulas.

How is compensation for unused vacation upon dismissal calculated?

It says: the employee has the right to compensation for unused vacation upon dismissal. On the last day of work, he will receive the due payments. Each working person has 28 calendar days a year for rest (Article 114 of the Labor Code of the Russian Federation). In the cases specified in the law, citizens are entitled to additional paid days, or the employer himself provides for bonus time for rest in the collective agreement and local acts. Part over 28 days can be replaced by a material payment at the request of the employee. We note right away that the working year is not equal to the calendar year, the countdown begins each time from the date of employment.

The calculation of compensation for unused vacation upon dismissal takes place in 28 days if the employee did not rest in the worked year. If part of the prescribed days is used, then the remaining days will be compensated. Money is not paid if the entire period is used.

What amounts are taken into account?

The amount of compensation for unused days is calculated as vacation days. The amount of payment depends on the average daily earnings of a particular employee (SDZ). By deriving this value and multiplying by the number of days, we get the amount of compensation.

What days are taken into account?

You can understand how to calculate compensation for unused vacation by determining the principle of calculating vacation days that are reimbursed in cash. The number of such days depends on how long the person worked before dismissal. Days worked in a year are rounded up to months. If more than half a month has been worked out, the length of service for calculating payments is rounded up, if less than half - vice versa. To receive payments for 28 days, it is enough to work the full 11 months (without rounding). They also compensate all 28 days for citizens who worked from 5.5 to 11 months and were fired due to the liquidation of an enterprise, conscription into the army or staff reduction. But if the employee works less than half a month, then he will not receive compensation.

Example: Panfilov I.L. has been working at the enterprise since April 10, 2014. Each working year of Panfilov begins on April 10. He quits on August 15, 2017. For the last working year, he worked 4 months and 5 days. Rounding down, because less than half of the month has been worked out. Provided that Panfilov has already used rest days for previous periods, compensation is accrued for 4 months. During this time of work, he is entitled to 9.33 days of rest. The formula by which we calculated the unused days, see below.

Important! Rounding of unused days is not provided. The management of the company has the right to decide to round the days to integers, but it is obliged to do this not in an arithmetic way, but in favor of the employee. So the number 9.33 is rounded up to 10 whole days, and not to 9 (letter of the Ministry of Health and Social Development of Russia dated 07.12.2005 N 4334-17).

How to use the compensation calculator

Let's give an example of a calculation using the calculator for unused leave upon dismissal in 2019 - we calculate the amount of payments.

Step 1 - enter the date of employment and the date of dismissal into the calculator

We enter the dates of employment and dismissal in the format "ХХХХ-ХХ-ХХ" (year-month-day) into the calculator for calculating unused leave upon dismissal of 2019 or select from the calendar.

Step 2 - indicate the number of vacation days due to the employee for the year

The number of such days must be selected from the list. If you click on the arrow in the calculator, you will see the following list:

• 30 disabled workers
• 31 minors with irregular working hours
• 35 employed in jobs with hard (2, 3 and 4 degrees) and / or dangerous working conditions
• 44 workers in areas equivalent to the regions of the Far North
• 52 workers in the regions of the Far North
• other

If the category of employee does not fall into the proposed list (for example, teachers who are entitled to 42 or 56 days of rest), then select the last item "other" from the list of the calculator and indicate the number of days in the window that appears.

Step 3 - add periods not included in the vacation period to the calculator

Pay attention to the periods that are excluded from the calculation. If there were, we mark it in the calculator.

These periods include:

• vacation time at their own expense, if they exceeded 14 calendar days per year;
• childcare time up to 3 years;
• absence from work without good reason;
• period of suspension from work due to the fault of the employee.

To mark a period in the calculator, click the "add period" button and enter the dates in the same format as you did in the first step.

Step 4 - indicate the number of vacation days for the entire time of work and SDZ and make a calculation

Indicate in the specially designated field of the calculator the total number of days taken off by the employee for the entire period of his employment and enter the amount of the employee's average daily earnings (SDZ).

Important! Specify fractional numbers in the compensation calculation calculator on our portal through a dot, not a comma.

The unused leave calculator 2019 will display the number of unused days and the amount of compensation due on the right side of your screen - the calculation is completed.

So, calculating compensation for unused vacation upon dismissal with a calculator looks quite simple. But where do these numbers come from? Let's figure it out.

Formula for Compensation Calculation

Compensation for unused vacation upon dismissal is calculated using a simple formula:

Where, SDZ - the average daily earnings of an employee.

Average earnings are determined according to the rules of art. 139 of the Labor Code of the Russian Federation. The calculation formula is:

Where, SRS - average annual income (payments of a labor nature for the last 12 months);

12 - the number of months for calculating SDZ,

29.3 - the average number of calendar days in a month for calculating vacation pay.

As a result, we get the amount that the employee earned per day.

The number of unused rest days before dismissal is calculated for the entire time of work in the company, and not just for the year of dismissal. You can calculate this number for previous periods using the formula:

Where, KND - the number of unused vacation days;

OG - years worked;

PDO - prescribed vacation days per year;

IDO - used vacation days for the entire period of work.

If less than 11 months have been worked in the last year, the number of unused days for reimbursement is calculated as follows:

Where, KND - the number of unused days;

PDO - prescribed days of rest for 12 months;

12 is the number of months in a year.

An example of calculating compensation for unused vacation upon dismissal based on formulas - without a calculator

Example: Panfilov I.L. has been working at Cinema since April 10, 2014, and leaves on August 15, 2017. Every year, Panfilov I.L. 28 days of rest according to the calendar are required. During his work at Cinema OJSC, he used 20 days in October 2014, 14 days in May 2015, 28 days in July 2016, that is, a total of 62. Monthly labor payments to Panfilov I.L. - 30,000 rubles including premium. Let's calculate how many rest days Panfilov has left for 2014-2016:

over a three year period from 2014 to 2016. Panfilov I.L. 84 days were supposed to rest (3 * 28), he used 62 days. The number of unused days for previous periods is 22.

How many vacation days did Panfilov I.L. for 2017, if he worked for a full 4 months (4 months and 5 days are rounded down):

Suppose, according to the internal rules of the organization, the days for compensation upon dismissal are rounded in favor of the employee. Then for 2017 Panfilov I.L. not used 10 days. The total number of days to be reimbursed is 22 + 10 = 32 days.

Let's calculate the average earnings of Panfilov I.L. in a day. Taking into account the salary of 30,000 rubles, in 12 months he earns 360,000 rubles:

Now it is easy to calculate the reimbursement for 32 days:

The results of the calculation: before dismissal, Panfilov will receive 32,764 rubles 50 kopecks of compensation.

Is it possible to replace vacation with monetary compensation without dismissal

Replacement with monetary compensation without dismissal is permissible only in part of the vacation period over 28 calendar days (Article 126 of the Labor Code of the Russian Federation). This happens at the request of an employee. You can replace with money days that exceed the main vacation. Only those categories of employees who are entitled to additional days of rest (disabled people, teachers, doctors, workers of the North, etc.) can receive monetary rewards instead of rest. Or if the employer provided for additional days for rest in the local acts of the company. And then, not in all cases.

• The legal norm uses the wording "may be replaced", which leaves the employer with the right to refuse material compensation to the employee. The payment of money instead of providing extra days of rest is at the discretion of the management.
• They will not replace vacation with money for pregnant women, minors and workers in hazardous and hazardous industries.

Also, it will not be possible to accumulate vacation days for the previous year, and then take part of the double vacation over 28 days in cash. Article 126 of the Labor Code of the Russian Federation, when summing up and transferring holidays from one year to another, allows the replacement of only part of more than 28 days in each year.

Compensation for unused vacation in 6 personal income tax

Financial compensation for vacation in full amount is subject to personal income tax. The employee receives a salary and compensation minus tax upon dismissal. Employers in 2019 each quarter submit to the tax calculation in the form of 6 personal income tax. Let's figure out how to reflect in this calculation the amount of compensation for unused vacation.

In form 6 of the personal income tax, 2 blocks of lines 100-140 are filled out separately: for salaries and for compensation.

To reflect the RFP:

• in line 100, enter the date of recognition of income in the form of wages for the last month;
• in line 110 - the date of withholding personal income tax (the date of payment of the RFP);
• in line 120 - the deadline for transferring the tax - following the day the salary is paid.

To reflect compensation for unused vacation:

• in line 100, indicate the date of recognition of income (last business day);
• in line 110 - the date of tax withholding (day of payment);
• in line 120 - the deadline for transferring the tax - following the day the compensation is paid.

In lines 130 and 140 of section 2, enter the appropriate amounts.

Upon termination of the contract, regardless of the grounds, the employee is obliged to pay all the due funds on the day of dismissal.

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How to make the calculation correctly, what you need to take into account, what documents to prepare - we will consider all this further.

Normative base

Labor Code of the Russian Federation:

• Art. 178 - the procedure for paying severance pay;
• Art. 140 - terms of payment in case of interruption of cooperation;
• Art. 121 - calculation of vacation experience.

Other Documents:

• Letter of the Ministry of Finance of Russia dated February 12, 2016 N 03-04-06 / 7535;
• Letter of Rostrud No. 1519-6-1.

What types of payments and compensations are required?

The enterprise is obliged to reimburse the employee for payments provided for by the Labor Code and regulated by local regulations.

Upon dismissal of one's own free will, it is mandatory to issue:

• Salary for the period worked. It is provided without fail, even if the employee is dismissed for committing disciplinary offenses. threatens the employer with the need to compensate for the delay (if the employee goes to court).
• Prizes- are issued according to local documents and make up a certain percentage of the salary. The size and terms of provision are prescribed in.
• Compensation for unused rest days. There are times when a dismissed employee did not have time to use, rested partially or accumulated. All this is reimbursed by the company in full.

When the employment relationship is terminated at the initiative of the employer, the following are added to the mandatory payments:

• severance pay- compensation assigned by the Labor Code of the Russian Federation for the period of employment of an employee. The amount differs depending on the category of citizens. For ordinary employees, it is equal to one monthly salary, and for persons holding leadership positions, it is paid at a triple rate. The legislation does not prohibit increasing the amount if necessary. Attention: severance pay is not due to an employee dismissed for non-compliance with labor discipline (theft, forgery, etc.), but the final decision remains with the employer.
• Additional compensation. Provided at the initiative of the employer, if provided for in.

Features of the calculation of payments upon dismissal

Salary

It is determined in special programs (for example, in "1C").

When an employee owes nothing to the company, use the following formula:

ZP \u003d SALARY / Dmes x Dotr.,

• SALARY - money accrued to the employee;
• D month - the number of working days in a month;
• D neg. - the number of days worked.

13% income tax must be deducted from the amount received.

Also, the employer must transfer insurance premiums:

• in the Pension Fund of the Russian Federation - 22%;
• FSS - 2.9%;
• in the MHIF - 5.1%.

Do not forget to take into account the district coefficient in regions whose climatic conditions differ.

If necessary, you need to make allowances for employees of the last Server. All these payments are provided by the legislation of the Russian Federation. If an employee owes money to the company, they are deducted from the salary.

Attention: the rate of insurance contributions to the Pension Fund is 22% until the payments on the cumulative total do not reach the maximum base.

Then the value drops to 10% and payment to the FSS stops. In 2019, funds are credited to the MHIF without restrictions.

Example:

An employee of Zvezda LLC - A.I. Vorobyov filed at his own request on February 29, 2016. The salary is 25,000 rubles, the month was not fully worked out - 17 days, since the employee took 3 days. The number of unused rest days is 25 days.

The payoff will look like this:

1) Accrued salary:

(25,000 rubles) / (20 days) x 17 days = 21,250 rubles.

2) The amount transferred to the hands:

21250-(21,250 x 0.13) = 18,487.5 rubles.

The company also transfers insurance premiums for A.I. Vorobiev:

• in the Pension Fund of the Russian Federation - 25,000 x 0.22 \u003d 5,500 rubles.
• in the FSS - 25,000 x 0.029 \u003d 725 rubles.
• in the MHIF - 25,000 x 0.051 \u003d 1275 rubles.

Prizes

They are established in the employment contract or local regulatory documents. Make up a certain percentage of the salary.

The formula for calculating is:

PRIZES=N x SALARY

N is the percentage of bonus accruals.

Let's continue with the previous example.

Suppose that in the employment contract A.I. Vorobyov is entitled to bonuses in the amount of 17% of the salary.

Then the additional reward will be:

PRIZES \u003d 0.17 x 25,000 \u003d 4250 rubles.

Unused vacation

By law, upon dismissal of an employee, the company must reimburse all days of unused rest.

HOLIDAYS = Dotd. x ZPsr.d.,

• D dep. - the number of days of rest;
• ZP Avg.d. is the average salary of an employee per day.

For a fully worked billing period, the following formula is used:

ZP average day = (D year.) / 12: 29.4.

In the opposite situation - ZP av.d. \u003d (Dyear.) / (29.4 x Mn + Mn),

• D year. – employee earnings for the past 12 months;
• Mp. - the number of months fully worked by the employee;
• Mn. - the number of days in an incompletely worked month;
• 29.4 - the average number of days in a month, established in 2019.

According to the Labor Law, full payment is provided for employees who have worked in the organization for at least 11 full months.

When the duration is shorter, the share of vacation pay is calculated for each day worked.

At the same time, personnel specialists should take into account two nuances:

• surpluses less than 15 days are excluded from the calculation;
• the value is rounded up to the full month when going to work for more than 15 days.

In our example, A.I. Vorobyov left 25 days of unused vacation.According to the 1C system, the employee's income for the year amounted to 324,000 rubles. Let's say he worked the previous year in full.

Therefore, the following calculations are made in accounting:

1. ZP av.d. = (324,000) / 12:29.4 = 918.4 rubles.
2. HOLIDAYS \u003d 25 x 918.4 \u003d 22,959.2 rubles.

On the day of dismissal, Zvezda must pay A.I. Vorobyov compensation for unused rest days in the amount of 22,959.2 rubles.

severance pay

Issued to an employee upon reduction or liquidation of the enterprise.

It is equal to one monthly salary and is provided for the entire period of employment, but not longer than 2 months.

Example:

The company Bely Volk LLC plans to stop its activities from 03/01/2016, in connection with which, it draws up the dismissal of employees. E.I. Kostenko, who works as an economist, receives 27,500 rubles.

In addition to the salary for the period worked and compensation for unused vacation, the employee must receive severance pay:

• for March - 27,500 rubles.
• for April - 27,500 rubles.

Bely Klyk LLC undertakes to pay E.I. Kostenko 55,000 rubles. for the period of employment.

If, upon dismissal of an employee, the amount of compensation payments exceeds three average earnings (for employees of the Far North - six) established in the region, income tax is withheld from the difference.

To do this, all payments are summed up, with the exception of compensation for unused vacation, and personal income tax is calculated from the result.

Example:

Antey LLC draws up the termination of the contract with the head of the sales department G.I. Mityaev. In the accounting department, monetary compensations in the amount of 57,700 rubles were accrued. The average monthly salary of an employee is 15,000 rubles. Define income tax.

Calculate the amount to be taxed:

57,700-(15,000 x 3) = 12,700 rubles.

Let's define personal income tax: 12,700 x 13% = 1651 rubles.

The accounting department of Antey LLC must pay income tax for G.I. Mityaev in the amount of 1,651 rubles.

It is filled out by an accountant or a specialist in the human resources department. Strict adherence to all rules is required.

One side must contain:

• date of employment of the employee;
• number and date of filling out the note-calculation;
• personal data of the employee (full name, personnel number, position, name of the unit in which he is registered);
• information regarding the dismissal (date of termination of the contract, grounds, number and date of the order);
• days of unused rest.

At the end of the document, the signature of a specialist in the personnel department and the seal of the company are put.

The reverse side is filled in by an accountant.

It reflects the information necessary to calculate the compensation due to the employee: the year of the billing period, income, number of calendar days, average wages per day, used / unused vacation days, and much more.

Under the table, the amount of all due payments is entered in numbers and in words, the accountant who has drawn up the document must put his signature.

Filling example:

An example of filling out the T-61 form (page 1)
An example of filling out the T-61 form (page 2)

The employer's order to dismiss is drawn up in the unified form T-8 or T-8a:

It must indicate the grounds for termination of the contract with reference to the article of the legislation.

Documents confirming the reason for dismissal (if any) are also attached. The employee must be familiar with the order against signature. If this is not possible, an appropriate note is made.

An example of filling out an order:

An example of filling out the T-8 form

(TK) in 2019 is carried out according to the following rules:

• The first two columns contain the serial number and the date of the changes in the format 01/01/2016.
• The third indicates the reason for dismissal and the basis. The wording is prescribed in accordance with the requirements of the Labor Code of the Russian Federation, that is, according to the following scheme: article, part, paragraph.
• In the fourth column put down the details of the order. However, abbreviations are not allowed.

There was no unequivocal opinion on the wording of the record when cooperation was interrupted - different options are allowed: “fired”, “employment contract terminated”, “employment contract terminated”.

An example of filling out a shopping mall:

Sample entry in the labor