According to the legislation of the Russian Federation, an employee can ask the employer to replace the vacation provided to him with monetary compensation. However, if the employee does not resign, the employer may refuse to pay him compensation and place the employee on paid leave. The compensation covers only those days that are not included in each person’s standard vacation of twenty-eight days. That is, only those days that exceed this limit are compensated.
Taxation
Compensations are also subject to insurance premiums. The withholding tax must be paid immediately after the employee receives compensation.
IN personal income tax certificate vacation compensation is displayed with code 4800 (other income).
Types of monetary compensation for unused vacation
- Cash compensation for unused vacation without dismissal. Without dismissal, compensation covers only those days that come after the standard vacation - twenty-eight days. Thus, if an employee has a vacation of thirty-two days, he will receive compensation for only four days.
- Compensation for unused vacation for previous years. In order to receive compensation for all past unused vacations, you must add up the days that were additional vacations that exceeded the twenty-eight day limit.
- Compensation for unused vacation upon dismissal. The employee has the right to compensation upon dismissal. If an employee changes positions within the same company, he will not receive compensation for vacation. Also, compensation is not due if a person did not work for more than half of the vacation.
- Compensation for unused vacation to a part-time employee upon dismissal. This situation is not uncommon in the work process of any organization. Every employee who decides to resign has the right to receive compensation for unused vacation. In this case, it does not matter whether the employee worked part-time. However, if the employee was fired due to his illegal actions or for non-fulfillment job responsibilities, the employer has the right to refuse to pay him compensation for unused vacation. Get acquainted with a sample resume of a manager and what his responsibilities include.
- Compensation for unused additional leave. Compensation for additional leave is not given to women on maternity leave, minors and employees employed in production facilities with unfavorable working conditions for health.
How to calculate?
The amount of compensation largely depends on the employee’s length of service. The reason for dismissal may also affect the amount of payment for unused vacation. An employee can go on vacation six months after official employment.
In order to calculate the amount of compensation, you must use the appropriate formula. This formula is that the amount of compensation is obtained from daily earnings multiplied by the number of days of unused vacation.
Upon dismissal, the formula for calculating compensation looks slightly different. First, you need to calculate the difference between the days that were used for rest and the days for which the dismissed employee wants to receive compensation. The resulting difference must be multiplied by daily earnings. In this case, the result obtained is the amount of monetary compensation required to pay the employee. Read the instructions on how to fill out the card for issuing personal protective equipment on this page.
In order to calculate compensation for a woman in maternity leave, several points need to be taken into account. The first thing to note is that a woman has no right to compensation during maternity leave. However, she can receive it before going on maternity leave or after leaving it. To calculate it is necessary to calculate average earnings employees for the year. Then the resulting amount must be divided by the number of months in the year, and then by the average number of days in one month.
Order for compensation
Video
If both the employer and the company employee agree to this, then the vacation can be transferred, but this is done only in as a last resort, if the employee’s departure from work will negatively affect the company’s activities. It is worth noting that The employee must use the transferred days within the next year.
Management should not refuse to provide paid leave to their employees for 2 years in a row.
But if the enterprise employs minors and those whose work takes place in conditions harmful to health, then such people must rest annually.
Thus, the employer has certain restrictions regarding the provision of vacations for staff. But in some cases, workers accumulate unused time off from previous vacations. Then a person can count on their provision or receiving financial compensation. Let's take a closer look at when and under what conditions this is possible.
Material compensation should be paid to employees only if their vacations are extended, that is, their duration is more than 28 days (Article 126 of the Labor Code of the Russian Federation).
This group includes:
- workers who may receive additional days off;
- health workers;
- persons whose work negatively affects their health;
- coaches and athletes;
- teachers;
- minors;
- disabled people;
- people who work in the Far North or in areas where the law applies to them.
For workers who fall into one of the above categories, the head of the enterprise can pay monetary compensation based on vacation days that they did not use. On the other hand, he is not obliged to do this. The head of the enterprise can also give an employee a day off, but refuse to pay financial compensation.
How to properly arrange for the replacement of days not taken off with payment?
To receive financial compensation you must do the following:
Let's take a closer look at how this procedure works.
How is an employee application prepared?
Replacement of unused vacation days money can only be carried out at the request of the employee.
He must state the request in his application, which is drawn up in the name of the head of the enterprise. On this moment the exact form for it has not been established, so An employee can draw up a document in free form.
- Usually the name of the enterprise is written at the top in the right corner, as well as the full name of the company director.
- In the text of the application, it will be possible to refer to, on the basis of which a person can count on payment of monetary compensation due to days of additional paid leave that were not used by the employee.
- The text should also indicate the period that the employee spent at his workplace and write how many days it contains.
- At the end of the document, the employee’s position, his full name and the date on which the application was drawn up should be indicated.
How is a payment order made?
The head of the enterprise, having received the application, will have to issue an order, if he agrees to pay the employee monetary compensation. The order also does not exist special form, so it is compiled in random order. The document must contain:
After the order is issued, information that the unused period will be replaced cash payment, must be reflected in the worker’s personal card in the “Vacation” section.
In addition, it is necessary to make changes to the data related to the replacement of rest days a sum of money, and in the vacation column. The entry must be made in the “Note” column. Here it is necessary to indicate how many days it is required to replace, and also write down the details of the order.
Remember! If an employee wants to receive a cash payment for days that he was unable to take off, then the head of the enterprise may well refuse his request.
If the employer expresses a desire to replace the unused vacation period with a financial payment, then the employee is not obliged to agree to this.
How many days are allowed to replace?
The exact number of days that are allowed to be exchanged for a cash payment, by law Russian Federation not installed. However, it is prohibited by law to completely replace the entire vacation with cash payments.
The head of the company can replace only part of the vacation with material compensation exceeding 28 days (Part 1 of Article 126 of the Labor Code of the Russian Federation). That is, only those persons who have extended it or who are entitled to additional leave at the enterprise can count on payment.
Conclusion
At enterprises, situations often arise when a person cannot leave his workplace and go on a planned paid vacation. In such circumstances, employees may be offered to replace unused vacation days with financial compensation.
However, this is not possible in every case. This is done only at the request of the employee. In its turn the employer has no right to force a person to agree to such conditions, and he, in turn, can refuse the employee such a request.
Article 126 of the Labor Code of the Russian Federation states: “Part of the vacation exceeding 28 calendar days can be replaced by a written application from the employee monetary compensation . Replacement of vacation with monetary compensation for pregnant women and employees under the age of 18, as well as employees engaged in heavy work or work with harmful or dangerous working conditions, is not allowed.”
This legislative provision has caused a lot of controversy and discussion. Some experts labor legislation argued that only days of additional paid leave could be converted into cash equivalent, while others believed that days of primary leave could also be “exchanged into cash.”
Letter from the Ministry of Labor and social development dated April 25, 2002 No. 966-10 put an end to this dispute between “physicists” and “lyricists”. In particular, it said that the solution to this issue is possible by agreement of the parties, or, in other words, the corresponding provision Labor Code can be used this way or that way.
The procedure for replacing vacation with monetary compensation in practice often causes difficulties. Particularly many difficulties arise in connection with the “conversion” of part of the main vacation, exceeding 28 calendar days, into monetary capital. In this article we will try to explain how such a transformation takes place.
Where does the surplus come from?
To create a “vacation surplus,” so to speak, it is necessary that a person does not take a full vacation or part of it during the previous period.
According to Part 3 of Article 124 of the Labor Code of the Russian Federation, in exceptional cases when the provision of leave to an employee in the current year may adversely affect the normal course of work of the organization, it is allowed, with the consent of the employee, to transfer the leave to the next working year. In this case, the leave must be used no later than 12 months after the end of the working year for which it is granted.
The norm concerning this issue is also in Article 125 of the Labor Code of the Russian Federation. In particular, Part 2 of this article states that recall of an employee from vacation is allowed only with his written consent. The part of the vacation unused in this regard must be provided at the employee’s choice at a time convenient for him during the current working year or added to the vacation for the next working year.
Having analyzed these provisions of the Labor Code of the Russian Federation, we can imagine two cases when a situation arises in which an employee did not take vacation at the allotted time:
- The first option: the employee cherished the dream of going on vacation, but for his native organization his potential absence threatened collapse and death, and therefore the management asked the poor fellow not to leave his “father’s” house, to which he sacrificially agreed;
- The second option: the employee still managed to retire, but in the middle of his vacation he was again asked to return, citing the fact that the organization could not do without his presence.
In both of these cases, firstly, it is desirable to have written justification that granting leave to an employee may adversely affect the normal operation of the organization .
Secondly, you need to get written consent of the employee :
- in the first case - only to postpone the vacation to the next year;
- in the second case, in addition to this, you will also need consent to withdraw it from next vacation.
Review from vacation usually formatted as follows. The immediate superior writes memo with a request to recall your subordinate from the next vacation. This document must indicate the reason why the “poor fellow” is being returned to his workplace. The employee’s consent can be confirmed by the corresponding inscription below of this document. We offer you an example of the design of a memo (see Example 1). Based on this memo, a order on the recall of an employee from the next vacation (see Example 2).
To obtain employee consent to reschedule vacation for the next one calendar year can be made notification (see Example 3) and, based on it, publish order (See Example 4).
Technique for replacing basic leave with monetary compensation
So, the days of the main paid leave have been “moved” to the next period. The new working year begins and the employee has a choice:
- or take off all the “accumulated” days in total (28 days due this year plus unpaid vacation for last year),
- or rest only 28 days of the main vacation, and replace the rest with monetary compensation.
To receive monetary compensation, the employee must submit a written application. Expressing consent in another form (drawing up an agreement, an “affirmative” inscription on memo or notification) will contradict the Labor Code of the Russian Federation. The Labor Code suggests that the initiative for such a replacement should come exclusively from the employee.
Let’s assume that the employee was unable to take all 28 calendar days of vacation due to him for the period from 09/02/2004 to 09/01/2005, but was on vacation only from 06/04/2004 to 06/19/2004 - 15 days. Then statement employee will look like in Example 5.
Based on the application, an appropriate order . See Example 6. It is worth noting that an employee may ask to replace with monetary compensation not only the entire “tail” of 13 calendar days exceeding 28, but also 12, 11, 10 days, etc. Then he will rest for 29, 30 or 31 days, respectively.
IN employee personal card (Form T-2) the necessary entries are made (for a fragment of this form, see Example 7).
How to draw up an order for compensation for unused vacation and how to store it? In the article you will find a sample of filling out an order and can download a ready-made document form.
When an order is required
An order for compensation for unused vacation is issued in order to pay the employee monetary compensation for all unused vacation upon dismissal.
Upon dismissal, an employee who did not use his right to vacation is entitled to monetary compensation for all unused vacations. When calculating compensation associated with the dismissal of an employee, take into account all of his annual vacations, including additional ones. Moreover, the right to receive compensation does not depend on the circumstances that caused the dismissal. In this case, the basis for calculating monetary compensation is the dismissal order, where the amounts to be paid are fixed.
The basis for calculating compensation for unused vacation is the order of the head of the organization on dismissal in Form No. T-8 or an independently developed form.
This procedure applies to both commercial and budget organizations.
How to create an order
There is no unified form of the order, so it can be compiled in any form.
To complete the document, use letterhead organizations.
In the header of the document, indicate the legal form of the organization and its name.
Indicate it in the title of the order summary- compensation for unused vacation.
In the main text of the document, indicate:
- basis for payment of compensation for unused vacation: order to dismiss the employee;
- Full name of the employee who is paid compensation for unused vacation upon dismissal;
- the number of vacation days for which compensation must be paid for unused vacation upon dismissal.
Sample of filling out an order for compensation for unused vacation
Who signs the order
An order for compensation for unused vacation is signed by the head of the organization or an authorized person. The document is announced to the employee against signature. At the same time, he sets the date of familiarization.
If an organization uses an independently developed order form, it has the right to include in it such details as the seal of the organization or the personnel department, or to refuse it. As a result, if an independently developed document form for personnel requires affixing the seal of the organization or the personnel department, then such a seal should be affixed; if not, then there is no need to affix a seal. Such conclusions follow from the provisions of Article 8 of the Labor Code of the Russian Federation and Articles 7, 9 of the Law of December 6, 2011 No. 402-FZ.
Order storage period
The order for compensation for unused vacation applies to personnel documents. Documents must be retained for five years if they are kept separately and not as part of personal files. If vacation documents are stored as part of personal files, then general case they must be kept for at least 75 years if they were created before 2003. If orders were created after 2003, then they must be stored for at least 50 years. Exceptions: documents included in personal files that were formed during the period of civil service that is not the state civil service; they must be stored for 75 years, regardless of the date of their creation.
The Labor Code of the Russian Federation states that Each employee has the right to receive 28 days of leave once a year, excluding holidays.
But in some cases, it is possible to ask instead of rest.
The following information governs when such leave compensation is appropriate:
- describes the possibility of a resigning employee to recover material compensation for the current year’s leave that will not be used. The implementation of this opportunity is prohibited for persons dismissed for violations of the organization’s charter;
- according to Article 126 of the Labor Code of the Russian Federation The manager has the right to assign monetary compensation for part of the vacation exceeding 28 days;
- if legal rest is transferred to next year , then each of the parts exceeding the established standard can be replaced. Or any number of days of these parts.
There are exceptions to every rule. Article 126 also establishes categories of citizens whose vacation cannot be exchanged for money:
- vulnerable women and children under 18 years of age must take full primary and additional leave;
- people working in dangerous, harmful production must also fully use their .
Reference! The categories of citizens entitled to are described both in the Labor Code of the Russian Federation and in other legal documents, articles: , , , , , , , , 350 Labor Code of the Russian Federation; P stops of the Government of the Russian Federation No. 870, 877. The head of the organization can also add days to rest; a special order is created for this purpose.
Sample order for compensation for unused vacation:
Design rules
You should start with who initiates the replacement of an employee’s rest with monetary compensation.
This thought may enter the head of both the worker and the employer, but According to the law, it is the vacationer who is required to ask for this.
Moreover, he must do this in the form of a written statement, according to Article 126 of the Labor Code of the Russian Federation.
In order to correctly formalize a “barter”, several conditions must be met:
- Receive a signed employee statement, which contains a request to replace unused days holidays with financial compensation.
- Issue an order for payment of compensation.
- Reflect information about this replacement on the employee’s card..
- Amend .
- The document must be drawn up on an A4 sheet. The text can be either handwritten or printed.
- You should start writing your application with a special block called “header”. Starting from the upper right corner of the sheet, write the full initials of the head of the organization, below, his position and the name of the company. Next, the position and full name of the employee.
- In the center of the sheet is the title of the document: “Application”.
- Below the title is the main text that should contain the request, replace unpaid vacation days with monetary compensation. It is necessary to indicate the number of days being replaced, as well as the start and end dates of part of the vacation.
- The document should end with the date it was compiled and the signature of the compensation claimant.
The employer must endorse the received application for compensation for unused vacation. If the boss agrees with the subordinate’s request, an order is issued to pay compensation. The document is filled out in free form, indicating to whom and in what connection the funds are issued.
You can submit a sample application for compensation for unused vacation.
Attention! Boss has the right to reject the request about compensation.
The next step is to enter information into the worker’s card.
In the eighth section, a note is made that the employee was given financial compensation for a certain part of the vacation.
The last thing you need to do is make adjustments to the schedule.
In the “note” column it is necessary to make a note containing data on the replacement of rest with monetary compensation.
There enter the number of days to be compensated to whom the funds were issued and on the basis of what order.
Restrictions
If an employee, for some reason, has more than 28 days of annual rest, then the excess can be replaced with material compensation (Article 126 of the Labor Code of the Russian Federation). All days, over legislative norm, are paid by agreement of both parties.
To summarize, we note that the employer is obliged to provide rest for the number of days specified by law. Only additional leave can be exchanged for monetary compensation. The boss can do this only with the consent of his subordinate.
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