Sail budget calculation of vacation compensation upon dismissal. How to calculate compensation for unused vacation - examples of calculations. Terms are not included in the vacation period

When an employee is fired, the company must make a full calculation, which includes the amount of vacation pay. Let's figure out what rules should be followed in 2019 when determining the amounts of compensation transfers.

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To calculate compensation for unused vacation when leaving in 2019, you do not need to have special knowledge.

But young specialists at the beginning of their work make a lot of mistakes, which become the reason for recalculations later.

Therefore, we will try to analyze all the important information necessary for the correct calculation of vacation pay.

Basic moments

You need to figure out what vacation pay is and what are the rules for their registration. Such basic knowledge is needed not only for accountants, but also for citizens who want to get everything they owe.

Definitions

Vacation pay is understood as the payment of those days when the employee was absent from the workplace. This is the amount that is paid while a person is on main or additional leave.

When calculating vacation pay, it is worth considering the number of days missed, as well as the average earnings of an employee of the company for the billing period.

Average earnings are considered to be the average for a specific time of work. It must be determined not only for calculating vacation pay, but also for other payments - hospital benefits, retirement transfers, etc.

Registration procedure

If an employee of an enterprise has worked for a long period without vacation, and decided to write, he should receive vacation pay.

The same rules apply when a person decides to leave while on vacation. He can also count on vacation payments for days of unused vacation.

But there are times when the employee has used the vacation to the fullest. Then the individual, quitting, will have to pay the amount for such days.

Funds are deducted during final settlements - vacation pay is returned to the cashier.

Dismissal and calculations of compensation payments for vacations that were not used must be supported by the following documentation:

• when an agreement with a person is terminated;
• a document in the form 2-NDFL for the last year;
• a certificate of profit, which is necessary for payments for sick leave for the last 2 years.

Compensation calculations are carried out in accordance with clause 8 of the Regulation, which is approved, p.

How to calculate vacation pay when you leave?

If the employee decides to quit, the employer must pay vacation pay ().

The calculation takes into account the entire period of work in the company. Compensation is assigned for all vacations that have not been used, and no matter how long such a period is.

Full payout situation

How to make calculations? If a person has been working for several years, and during this time the salary has changed several times, it will not be easy to calculate the amount due.

After all, it will be necessary to determine the average salary for each period. In this case, it does not matter for what reason the employee is dismissed, and whether the person's departure is voluntary, or he was dismissed "under the article."

All amounts of vacation pay must be paid in full on the day of final settlement, which is considered the last working day ().

If the payment is delayed by the employer, he will face liability of a disciplinary, material, administrative or criminal nature.

If the citizen was not on the day of his dismissal, then he has the right to receive the funds due no later than next day after he makes such a demand. The employer notifies his employee about the amount of vacation pay by letter.

What do you need to know for accurate calculation?

For correct calculations when dismissing an employee, you need to know:

• billing period;
• the average earnings of a person per day;
• number of vacation days.

But there are nuances in calculating vacation pay if a person leaves:

1. When determining the calendar days of the billing periods, holidays and weekends will not be taken into account.
2. Funds that are paid to an employee for unused vacations are subject to personal income tax according to general rules.
3. In the event that the salary is indexed upon dismissal of an employee, the vacation pay should be adjusted according to the indexation level. There are several methods for recalculating vacation pay. When calculating, pay attention to the coefficients of increase in salaries. In order to determine them, the new salaries are divided by the amount of the old ones.

If the salary was paid, but not documented, no one will be able to transfer vacation pay upon dismissal.

In accordance with Art. 136 TC the amount of vacation pay is transferred to the employee 3 days before it starts.

It will be troublesome to calculate when the vacation days fall at the beginning of the month. In these situations, it is worth taking into account the profit for the previous month, and such charges cannot always be determined at the end of the month.

Instead of using software calculations, the accountant has to carry out such a procedure manually.
Algorithm for determining the amount

How are vacation pay calculated? It is worth adhering to these rules:

Select billing period	This may be the previous year (prior to the date of dismissal). After that, determine the person's profit for the entire period - subtract the amount from the salary that does not apply to labor remuneration
Define calendar days	It is worth adding up all the days in the year and dividing them by 12 months. If the whole month has been worked, it is 29.3 days. In cases where several days in a month were paid according to average earnings, a special formula must be used. Subtract the days that are paid according to the average earnings from calendar days. Multiply the resulting value by 29.3. Then the result must be divided by the first indicators (number of days in a month). It is necessary to sum up all the values ​​for 12 months and so determine the calendar days in the period for which the calculation is carried out
Determine the average salary	To do this, the amount of the first point is divided by the amount of the second point. You will get the average salary for 1 day of work
Determine how many vacation days	—

Calculation example

When calculating a regular vacation, there should be no difficulties, so we will focus on unused vacation. Let's take an example.

The person worked in the company for two years, three months. and 4 days. The leave was used more than once and amounted to 56 days. The employee also took 17 days of unpaid leave.

Calculating the amount of experience, round off days in an incomplete month. If there are less than 15 of them, they will not be taken into account in the calculation, if there are more, a month is added.

The documentation reflects that an employee of the enterprise worked for 27 months and 4 days. It is worth subtracting 3 days from this time, since the unpaid leave exceeds the established norm of 14 days.

It turns out 27 months and 1 day, which is also worth removing to get the whole indicator. So, the calculation will take into account 27 months.

The vacation days that are due to an individual will be calculated:
From vacation pay, it is worth taking away 56 vacation days that were used (the number of vacation days that were not used):

A citizen has a degree of disability and can be on vacation for 31 days. 12/18/2012 the woman was dismissed at her request. It is worth calculating compensation for unused vacation time.

The employee performed her duties under the employment contract for less than 11 months (9 months). In an incomplete month, she worked for 13 days, which means that they will not be taken into account in the calculation.

The number of days that the employee is entitled to rest:

Used of them 10. This means that the compensation will be paid in 13.25 days. Average earnings per day is 750 rubles.

Let's calculate vacation pay for unused time:

Questions that arise

In order not to wait for a police officer or tax authority claims, it is worth understanding all the features of calculating vacation pay when a person is dismissed.

Compensation for unused vacation

The person has the right to receive payment for all unused vacations - both basic and additional (s).

Monetary compensation will be paid upon dismissal of an employee who was employed during the entire billing period (from 12 months it is worth taking leave of work). This is stated in.

When calculating compensation for unused vacation days, you should not take into account the payment if:

• fulfilled his duties with salary (he was on a business trip, there was a production need);
• received funds on sick leave;
• did not fulfill his duties for various reasons that did not depend on the person.

The compensation will be calculated as follows:
If a person leaves before the end of the period for which the vacation has already been used, the company has the right to withhold excess amounts of vacation pay (Article 137 of the Labor Code).

If such calculations of compensation were incorrect, the required amount will be recovered from the guilty person.

An important factor in determining the compensation payment is the worked periods:

There is such an exception - if a person has worked from 5 and a half to 11 months, compensation is charged in full if the employee leaves:

• when the company is closed;
• upon admission to military service;
• when transferring to another type of work (Regulation No. 169).

The employer does not have the right to declare that the person has lost the right to use leave for the previous years.

Regardless of what contract the person is working on (is on probation, works in accordance with,), he must receive compensation for the unused time of all vacations.

For unused additional vacations, which are set to the main accepted tariff agreements, at many enterprises accruals are made according to general rules.

Divisions into main and additional are not used. Such rules apply to cases:

The basis for calculating compensation for unused vacations is that signed by the management of the company and the head of the department from which the employee will be fired.

Such a document reflects information on the number of days of work. It is also marked on it that the employee has no debts if he is financially responsible or accountable.

If, when calculating vacation pay, a non-integer number was obtained, the company can round it off independently, since nothing is said about this in the legislative documents.

Such rounding should be in favor of the employee (according to).

Nuances when dismissing at will

Reflection by postings

Compensation payments are subject to taxes and insurance premiums. The operations performed by the accountant are reflected by the following entries:

Dt	CT	Description
20, 26, 44	70	Accrual of vacation pay
70	68	Withholding tax on personal income
70	50, 51	Payment of vacation pay has been made
20, 26, 44	70	EXTRA accrual of vacation payments
70	68	EXTRA withholding of personal income tax
76	70	Transferred employee debt
51	76	Debt repaid by an employee

The final settlement with the employee upon his dismissal implies the payment of funds that are due to the latter for the entire period of his employment. In this case, it is necessary to take into account the grounds for terminating the contract. After all, the salary of a citizen and other necessary payments will depend on this basis. In such a situation, the manager should not forget that full settlement with the resigning person must be made on the day when the employee last performs his activities in this organization. Otherwise, the boss simply cannot avoid problems with the law.

Foundations

The final settlement upon dismissal is made in all cases of termination of the employment contract. But only on the grounds on which the relationship between the employee and his boss is terminated, the amount of money that the person will receive in the end will depend. According to the provisions of Article 140 of the Labor Code, the manager must pay all the funds due to the citizen on the last day of his work. And in case of impossibility to carry out this procedure at the specified time, you need to do this the next day, when the employee made a claim to settle with him. Otherwise, the management may be in big trouble if the person applies for the protection of violated rights in court.

It can be terminated both at the request of the employer and at the initiative of the citizen himself, as well as for reasons beyond their control. In addition, the desire to terminate a labor agreement is often mutual. In the latter case, the final settlement under the contract can be carried out not only on the final day of the person's work, but also after this moment.

Types of payments

Regardless of the reasons for terminating the employment contract, a final settlement is required. Mandatory payments include:

• employee's salary;
• compensation for vacations that have not been used;
• severance pay upon termination of the relationship between the parties to the contract under clause 2, part 1

Additional types of monetary support include: dismissal benefit by agreement of the two parties, as well as other types of material compensation established by the collective agreement.

Issue and withholding procedure

It is clear that all the money owed must be paid to the employee. At the same time, some of them can sometimes be withheld. In this particular case, we are talking about vacation pay when an employee is fired for the rest that he used, but the period of labor activity was not fully worked out, and the citizen decided to terminate relations with this organization and wrote a letter of resignation.

But there is one more important nuance... The employer will not be withheld from the salary of a person upon dismissal of the money for the used leave only if he leaves the job in connection with the reduction of staff or the liquidation of the organization. In this case, the employee will also be entitled to severance pay in the amount of the average income for two months, and if he did not get a job, then for the third month. The final settlement upon dismissal of a citizen occurs on the last day of his labor activity. And he is paid: salary, compensation for unspent leave, severance pay, if any.

Calculation of vacation pay

The company from which the employee leaves must obligatorily pay him compensation for the leave that has not been used for the entire period of employment. In the event that a person has not been in it for several years, respectively, the amount of payments is made for all this time. If a citizen terminates labor relations with an organization on his own initiative, and the period of work is not completely completed by him, then in this case deductions are made from his salary for the vacation used. In this case, the accounting department will have to calculate exact amount days or months of the person's work.

The amount of vacation pay upon dismissal is calculated as follows:

1. The number of days of annual paid leave is taken, for example, 28. After that, it is divided by the number of months in a year, that is, by 12. Then the resulting number (2.33) is multiplied by the number of months worked in the working period, for example 4.
2. If 2.33 is multiplied by 4, you get 9.32 unused vacation days. Then this number is multiplied by the daily earnings, for example, 900 rubles. It turns out 8388 rubles. This is the money that a person is entitled to as compensation for unused vacation. Personal income tax will be withheld from the same amount - 13%.

The final settlement with the employee should not be delayed by the boss. It must be done on time, regardless of on which of the grounds specified in the Labor Code a citizen is dismissed.

Counting rules upon termination of an employment contract

All payments due to the employee, the latter must receive on the final day of his employment in this enterprise. In the event that the manager did not make the final settlement at the specified time, he will incur administrative responsibility. At the same time, the citizen should receive not only compensatory payments, but also the salary itself during the work.

For each day of delay in payments, the manager pays a fine in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. In addition, if the amount of the final settlement upon payment of the severance pay is more than the amount of three times the employee's earnings, then personal income tax in the amount of 13% will have to be paid from this monetary allowance. The tax is also withheld on vacation pay.

Self-care

The final settlement upon dismissal of his own free will must be made with the person on the last day of his employment, which includes:

• salary for the entire time of work;
• compensation for vacations or vacations, if a person has worked without annual rest for several years in a row.

An important fact should be noted here. If the vacation was used by a citizen, but the period of work was not fully completed, accordingly, upon termination of the contract, at the request of the latter, the employer has the right to withhold previously paid funds from his money.

When it is impossible to make deductions for unearned vacation

In a number of cases, which are stipulated by law, leave leave is not withheld upon dismissal. This category includes the following situations:

1. Liquidation of the employer's organization.
2. Staff reduction.
3. Termination of an employment contract when a citizen cannot fulfill obligations due to illness.
4. Army conscription.
5. With a complete loss of the former working ability.
6. Reinstatement in the previous position by a court decision.
7. Termination of an employment contract upon the occurrence of circumstances that do not depend on the parties.

In any of the above cases of dismissal of a person, the boss must make the final settlement with him on the last day of his labor activity and pay all the money due under the law. Otherwise, the person has every right to defend his interests in the prosecutor's office and the judiciary.

its calculation and size

In a situation where the employer is the initiator of the termination of labor relations, the citizen has the right in some cases to receive compensatory benefits. It is also called a weekend. In this case, the amount of this payment can be in the amount of two-week or monthly earnings. Monetary allowance in the amount of the employee's salary for two weeks can be in the following cases:

1. If the state of health of a person does not allow him to continue working in this organization. Or when he refuses to move to another position, and the boss has nothing more to offer him.
2. With the complete loss of a citizen's ability to work.
3. If the terms of the employment contract change.
4. When a person is called up for military or alternative service.

In the amount of monthly earnings, the allowance is paid:

• upon termination of an employment contract due to redundancy;
• in case of liquidation of the organization.

Other circumstances may also be established when such an allowance is issued to an employee. Nevertheless, the payment of the final settlement upon dismissal, including compensatory benefits, must be made on the last day of the person's employment. In addition, when calculating this type of compensation, it is necessary to take into account the payment of taxes if the amount of monetary allowance exceeds the employee's salary three times. Otherwise, personal income tax is not paid.

Final calculation example

An employee who ends his employment relationship with a particular organization has the right to receive money earned and other compensation, if the grounds for dismissal allow this. Consider the following example.

Employee Ivanov leaves the enterprise of his own free will. Naturally, in this case, he does not receive severance pay and the preservation of the average earnings for the third month before the moment of employment. But he is entitled to the payment of the money earned for all the time and compensation for the vacation. The final calculation of the employee in this situation will be made according to the T-61 form. filled in upon termination of employment.

Ivanov wrote a statement in April and resigned on the 19th. Accordingly, he should be counted and given remuneration for work from 1 to 18 inclusive. If his average salary is 20,000 / 22 working days (this number is in April), the end result is the amount per day - 909.09 rubles. It is multiplied by the number of days worked in the month of dismissal - 18. As a result, the sum is 16363.22 - Ivanov's salary for April. In addition, the organization first pays tax on this money, and then the accountants issue the final payment to the citizen.

Since the person leaves in April, and he has a vacation according to the schedule only in June, and he did not use it, he is entitled to compensation. The calculation takes place in the following order:

Ivanov worked this year for 3 months and 18 days. But the calculation will go for 4 full. Rounding to the tenth and hundredth part is not done, so the amount is calculated from 28 vacation days / 12 months in a year = 2.33 days. Then 2.33 * 4 (months worked) = 9.32 days. And only then 9.32 * 909.9 (daily earnings) = 8480.26 (vacation compensation).

Thus, the final payment is made from all the amounts due to the employee. But in this case, it is only a salary and a cash payment for the vacation, because Ivanov leaves on his own initiative. If he was reduced or dismissed in connection with liquidation, he would also receive severance pay, which is also paid with all monetary funds (on the basis of Article 140 of the Labor Code of the Russian Federation).

Arbitrage practice

Currently, many former employees go to court to protect their rights, which, as they believe, were violated by their manager upon dismissal. Especially if the question concerns cash payments that were not handed over to the employee in a timely manner and in the right amount. In practice, there are even such cases when employers, making settlements with a citizen, made deductions from his income for the vacation that was previously used. And this eventually led to litigation and complaints.

Let's give a colorful example from practice. The employee was fired from the organization for the reduction of staff. The boss paid him completely, but when paying the money, he made a deduction for the vacation, which had already been used by the citizen in June. In addition, the employer violated the dismissal procedure for redundancy in the sense that he did not offer the available vacancies to the employee. But at the same time, he accepted other persons for vacant positions, which is forbidden to do when carrying out measures for dismissal on such grounds. After calculating his earned money and discovering violations of labor laws, the former employee turned to Judicial authority with an application for reinstatement at work and payment for the forced absence, which occurred through the fault of his boss.

Having considered all the materials of the case, the court concluded that the employer carried out the layoff procedure without observing the norms of the labor code. In addition, he made a completely wrong calculation with the employee. The final calculation upon dismissal (2016) he simply did not succeed. He grossly violated the norms of the labor code, in connection with which the citizen was reinstated at work in his position, and the employer paid him moral damage and compensation for the used leave, which he had previously unlawfully withheld. That is why managers, when calculating with employees, need to be especially careful and not allow violations on their part, so that later they do not prove their case in the judiciary.

Compensation for unused vacation can be paid in two cases: during the period of work and upon dismissal.

Compensation during work

In this case, monetary compensation can be calculated for that part of the vacation that exceeds the standard 28 calendar days.

At the same time, the initiative to replace the additional vacation with a payment belongs to the employee, and the employer decides this issue only upon a written application from the employee (and the employer may also make a negative decision).

It is not allowed to substitute monetary compensation for annual additional paid leave for pregnant women and employees under the age of 18, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions for work in appropriate conditions.

Dismissal compensation

When an employee is dismissed, most of the misunderstandings and conflicts arise, including in connection with the calculation of compensation for unused vacation. Briefly, this issue is regulated by Art. 127 of the Labor Code, but its application requires some specific knowledge.

So, for example, we must not forget that annual paid vacations are provided to all employees without exception - including temporary, seasonal, part-time, etc. (Article 114).

It is also important that all amounts due to the employee, including for unused vacation, must be paid on the last day of work (which is the day of dismissal).

The employee should check so that the accounting department does not forget anything. In case of disagreement with the amount to be paid and receiving a refusal to recalculate, the employee should still receive compensation in the uncontested part, as well as a certificate of wages.

The procedure for calculating compensation

When calculating and verifying the amount of compensation for unused vacation, the following circumstances should be taken into account.

1. Only those employees who have worked a full year (that is, at least 11 months) are entitled to full leave compensation. In other cases, compensation is calculated in proportion to the number of months worked, with incomplete months rounded in one direction or another.
2. If an employee is dismissed before the end of the working year for which he has already received an annual paid leave, the employer can make deductions from his salary for unworked vacation days.
3. If an employee is found to have unused work over the past years, then upon dismissal, all of them must be compensated, regardless of how much time has passed. In this case, the employee's salary is taken into account only for the last year.

Directly to calculate compensation, we need the following data.

1. Number of days of unused vacation: KDNO = KDO: MG x MR, where:
   • KDO - the total number of days of compensated vacation;
   • MG - the number of months in a year;
   • МР - the number of actually worked whole months.
2. Work experience in the organization, giving the right to leave: SR = (PM x 29.3) + (CD - ND) x 29.3 / CD, where:
   • PM - full months worked;
   • КД - the number of calendar days of the month not fully worked;
   • ND - days not included in the experience, i.e. not counted as workers (sick leave, time off, vacation at their own expense, etc.).
3. Average daily employee's earnings for the last working year: SDZ = SV: SR, where:
   • SV - the sum of all payments for the billing period, excluding sick leave, vacation pay, material assistance etc;
   • CP is the length of service in the organization calculated in days.

Having all of the above data, we can easily calculate the amount of compensation for unused vacation: KO = SDZ x KDO, where SDZ is the average daily earnings, KDO is the number of unused vacation days.

Example of calculating compensation

Let's say an employee has a standard leave of 28 calendar days.

His work experience in this organization was 9 months and 6 days, during which he did not take another annual leave, 2 days in October was on leave, 10 days in November - on sick leave.

For the entire time of work, he was paid a salary in the amount of 336,800 rubles.

Upon dismissal, he is paid compensation for unused vacation, which is calculated as follows.

1. The number of days of compensated vacation: 28: 12 x 9 = 21.
2. Work experience in the organization: (7 x 29.3) + (31 - 2) x 29.3 / 31 + (30 - 10) x 29.3 / 30 = 252.
3. Average daily wages of an employee: 336,800: 252 = 1,336.51 rubles.
4. Compensation for unused vacation: 1,336.51 x 21 = 28,066.67 rubles.

Good to know

At the written request of the employee, unused leave may be granted to him with subsequent dismissal (except in cases of dismissal for guilty actions).

In this case, the last day of the vacation is considered the day of dismissal. At the same time, the issuance of all amounts due to the employee, as well as work book with a record of dismissal made in it, it is made before the employee leaves on vacation.

Upon dismissal, the employee has the right to claim compensation for the unrepresented vacation days. The Labor Code of the Russian Federation determines that all payments are made by the employer on the last working day of the employee.

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It's fast and IS FREE!

Vacation compensation is due to all employees, without exception. The reason why the employment contract with the employee was terminated does not matter.

Compensation will not be paid only if the employee, at the time of termination of the agreement, has used all the vacation days due to him.

The legislative framework

When calculating vacation pay upon dismissal in 2019, it is necessary to take into account the rules, which are fixed in the 2007 Government Decree, as well as the 2003 Regulation No. 213. The issues of judicial practice are sanctified in the decision of the RF Armed Forces No. GKPI06-637.

Who is entitled to compensation?

Those employees who have worked are also entitled to compensation. full year and those who have been on the staff for less than 11 months. Also, as we mentioned earlier, the reason for leaving the enterprise does not play a role.

The employee can draw up an application of his own free will or terminate the employment contract by mutual agreement of the parties.

The payment is also due to those who were dismissed "under the article", that is, by the decision of the employer for reasons determined by labor legislation.

Calculation of vacation pay upon dismissal

For a fully worked year, employees receive 28 calendar days of vacation (). If it has not been used, then the calculation is made for all these days.

When an employee has worked for less than a year, compensation is made to him for the number of days of vacation, which are calculated proportionally.

In less than a month

Compensation for an incomplete month is due to an employee in two cases:

• less than 11 months have passed since his employment in the organization;
• less than 11 months have passed since the end of his previous vacation.

the number of vacation days that are due to an employee involves the use of the following formula:

number of days = 2.33 * N, where N is the number of months that the employee performed his labor function.

For example, the employee Ivanova A.I. worked at the enterprise until her dismissal for 7 months and 12 days. Let's calculate the number of vacation days that will be compensated for her: 2.33 * 7 = 16 days.

For unused vacation

Get compensation in in full may be employees who end the relationship after 11 months from the date of employment, or those whose previous vacation ended more than 11 months ago.

There is an exception to this rule when employees are paid vacation pay in full.

To do this, the following rules must be observed:

• the employee has been performing his functions for 5 to 11 months;
• dismissal is made due to the closure of the company, the admission of an employee to military service, transfer to another type of work.

Of your own free will

The employee has the right to terminate the employment agreement at his own request, notifying the employer 14 days in advance.

In some cases, employees submit two applications - for vacation, for dismissal. In this case, the last working day of such an employee will be the last day of vacation.

The reason for dismissal does not play a role in calculating compensation for unreceived vacation days. You also need to keep in mind that workers who are on probation and working part-time can qualify for the payment.

By article

Dismissal "under the article" implies the termination of labor relations at the initiative of the employer in cases determined by law. The current labor legislation does not contain any special reservations regarding situations when an employment contract terminates on this basis.

Thus, such workers are entitled to all payments as in the usual way, including compensation.

If this rule is not followed, the employee has the right to write an appeal to the controlling authorities to restore the violated right.

If there is no earnings

If the employee did not have earnings, then it is necessary to identify the reasons for this situation.

If during the last 12 months an employee received an average monthly income, for example, due to the fact that he was, taking care of a child or was on a long business trip, then upon dismissal it is carried out based on the salary, taking into account all bonuses and allowances.

In a situation where there was no earnings due to the fact that the employee performed his functions and received payment according to the gray scheme and there is no documentary evidence of official income, the calculation is not made.

How to calculate correctly?

To correctly calculate the dismissal compensation, you must have the following information:

• billing period;
• average daily earnings;
• number of days of vacation.

The following nuances must be taken into account:

• holidays and weekends are not taken into account when determining the days of the billing period;
• compensation for unused vacation is tax deductible;
• if wages are indexed, then the corresponding calculation is made in relation to compensation.

So, the calculation is made according to the following scheme:

• determination of the settlement period;
• calculation of the number of calendar days to be paid;
• calculation of average daily earnings.

Does the period of time worked matter?

The length of time worked is of key importance. So, if an employee has been performing his labor duties for more than 11 months, then the calculation of vacation pay upon dismissal is made in full.

If during the period of work the employee has not completely “walked off” the legal days of annual rest, then he has the right to receive compensation for them. How to calculate vacation pay upon dismissal in order to pay them, as required by the Labor Code, on the last working day?

 

The rules for granting vacations are governed by a document adopted back in 1930 (!) (Decree of the Council of People's Commissars of the USSR). Upon termination of the employment contract, the employee must receive the accrued wages in full. How to calculate compensation for unused leave upon dismissal, if several of them have accumulated over the years of work? The accrual procedure will be as follows:

1. the full vacation experience is determined, or the number of working years
2. the total number of unused days is calculated
3. the amount is accrued from the average earnings

Step 1. Vacation experience

It means the full period of work at the enterprise, for which annual rest is required in accordance with the Labor Code of the Russian Federation. The working year for each person in a particular organization begins on the day of admission. If from this date a person has worked for 11 or more months, then he earned the right to a full vacation, and the corresponding compensation. The experience includes:

1. all working days actually worked;
2. periods of being on sick leave, on vacation;
3. weekend and holidays;
4. days without content - no more than 14 times a year.

The time of caring for a child, absenteeism is excluded from it. Missed days lengthen the billing period accordingly.

Example 1.

Petrov A.S. has been working in LLC "Vash Dom" since 04.03.2012, resigned on 25.09.2015. During this time, he was on vacation only once: from 05/15/2013 to 05/28/2013.

We count the experience: 3 years (to 03/03/2015) + 6 months (from 03/04/2015 to 09/03/2015) + 22 days.

An incomplete month is included in the calculation of vacation pay upon dismissal, if at least half of it has been worked out.

Total: 3 years 7 months.

Step 2. Number of days

The number of days for which compensation is calculated is found by the formula:

Rounding of the result is possible only upwards, and when it is provided for by a collective agreement or other document. Mathematical rules do not apply.

In the year of dismissal, the number of days of unused vacation is determined in proportion to the hours worked. If 11 worked months are obtained due to rounding, the calculation is made according to the rule of an incomplete year.

Example 2.

Petrov A.S. put 28 days of annual leave.

The number of days for fully worked years will be: (3 × 28) ̶ 14 = 70

In the incomplete last year: (28/12) × 7 = 16.31

Total: 70 + 16.31 = 86.31 days (rounding is not provided in the organization).

An exception is provided for those who are dismissed in connection with layoffs, conscription, or the liquidation of an enterprise. They have the right to receive compensation for full leave if they have worked in last year more than 5.5 months (Recommendations of Rostrud, Minutes No. 2 dated June 19, 2014).

Step 3. Calculation of compensation

Average daily earnings for compensation are calculated according to the same Rules as for vacation pay - for the last 12 months preceding the month of dismissal.

Petrov A.S. for the billing period: from 09/01/2014 to 08/31/2015 earned 480,000 rubles.

Daily earnings: 480,000 / 12 / 29.3 = 1,365.19 rubles

The total amount to be paid: 1,365.19 × 86.31 = 117,829.55 rubles

The calculation of the average daily earnings with examples is discussed in more detail in the article "How to calculate an employee's vacation pay correctly."

Deductions from compensation

According to Article 14 of the Labor Code, the payment of vacation pay upon dismissal must be made on the last working day. Since the law allows the use of leave after 6 months of work, there are frequent cases of dismissal before the end of the working year for which it was provided in advance. The organization has the right to withhold from the employee the overpaid amount (Article 137 of the Labor Code) from the salary paid upon dismissal.

However, it must be remembered that the amount of such retention cannot be more than 20%. If the estimated money is not enough, and taking into account the restriction, it is impossible to do this, then the employee can reimburse the debt only on a voluntary basis. There are no grounds for collecting the debt in court in this case.

Unlike severance pay, personal income tax is fully withheld from compensation, as from other types of wages (Article 217 of the Tax Code), and insurance premiums for compulsory pension insurance and health insurance. Contributions to the FSS are calculated from an amount exceeding 3 times (6 for the Northern regions) the amount of monthly earnings.