How much is compensation for unused vacation upon dismissal. Compensation for unused vacation. Cases in which compensation is due. The timing of its payment

The calculation of compensation for unused vacation upon dismissal is based on data on the amount of average earnings and the number of unrealized vacation days.
Full leave is granted to the employee for 11 working months. The Labor Code stipulates special conditions for temporary and seasonal workers.
Important: The working year is counted not from the beginning of the calendar year, but from the day when the employee began his duties.

The period giving the right to payment does not include the days:
when an employee was absent from the place without a valid reason;
during the decree;
exceeding the two-week interval when the employee took.

The calculation of payments is regulated by Art. 127 of the Labor Code. Full compensation is due after 11 working months. If the length of service is less, the payment is calculated according to the number of months worked in the company.
When an employee took a vacation, but did not work out the period due to receive it, the money is not paid. Calculate the amount that falls on non-worked days, and subtract it from.

Should I prefer cash payments to vacation?
When calculating, the employee receives all the due payments and work book with a mark of dismissal (you can).
To calculate the amount of compensation, two values are required:
the number of unrealized days;
average daily wage.

Important: vacation pay is calculated according to the same algorithm as when calculating monetary compensation.

How accruals are made for extended leave
Some employees have the right, in addition to the 28-day vacation, to receive an additional one. Extended holidays are also provided.

What does the calculation algorithm look like?
As an example - an employee who took up duties in the company on 18.03.2012. End date of the contract 23.08.2014. The employee used two vacations of four weeks in full, and also took vacation pay without wages for 20 days.
Full work experience. Calculate the settlement period - 29 months 5 days. Since the days that can be taken at your own expense are limited to 14, 6 (20-14) of them are not included in the period. The total length of service is 28 months 30 days. The number 30 is greater than 15, rounded up to the full number. We get experience 29.
The number of vacation pay \u003d 28/12 * 29 \u003d 67.67. Rounding up, we get 68.
Number of realized = 28*2 = 56.
Number of unsold = 68-56 = 12.
Now it remains 12 times the daily earnings.

How to determine daily earnings
One more quantity is needed to continue the calculations. To calculate the amount of daily earnings, you will need:
Total salary for the billing period.
The total number of calendar days (since 2014, this coefficient has been considered 29.3).
The salary for the period actually worked is divided by the number of months worked, as well as by the average number of days in a year - 29.3.

Knowing all the above values, it is easy to calculate the daily wage. The amount of payments for the entire period of work is divided by the total number of calendar days.

Calculation of compensation upon dismissal
When the volume of daily earnings and the number of unused days are known, it is not difficult to calculate the amount of cash payments upon dismissal. We need to multiply these two values.
When an employee has worked for 11 months, he is entitled to reimbursement for a full 28 days of leave. If his length of service is less than the required period, the payment is accrued for a specific billing period.
Important: in In case of dismissal in the middle of the month, two options are possible. When an employee has worked 15 or more days, the current month is counted. Otherwise, it is not taken into account in the calculation, and the refund will not be accrued.

You can consider the case of an employee who worked in the company from 07/01/2014 to 04/08/2015. During the specified period of time, he did not take sick leave or vacation pay. His total earnings for the billing period are 240,000 rubles. Need to calculate:
average daily earnings;
unrealized vacation pay.

To calculate the average earnings, the total income of an employee must be divided by the number of calendar days. Until 03/31/2015, there are 9 full working months. Since the number of working days before April 8 is less than 15 (it is equal to 8), April is not taken into account. We find the second value first.
Calendar days \u003d coefficient * number of months \u003d 29.3 * 9 \u003d 263.7.

23.08.2019

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Rest duration

In addition to the main annual paid leave, there is also an additional one, relying on:
The duration of the rest is regulated by the Labor Code of the Russian Federation, laws adopted at the Federal level, as well as local acts of the organization in which the retiring person works.
Compensation can be received in two cases:
Upon dismissal for all unused days.
for a period exceeding the minimum duration, with the exception of 7 additional vacation days for harmfulness, which cannot be replaced by money. At the same time, it is necessary from the employee, but from the employer.

The main paid leave is due to a citizen after 6 months of continuous service in the organization. Does this mean that a retiring employee who has worked for less than six months is not entitled to claim compensation? Definitely not. The current legislation limits the receipt of this payment only to persons engaged in labor activity for less than 2 weeks before the moment of dismissal.
Part-time workers who work part-time are also entitled to receive compensation upon termination of the employment contract. for this category of workers does not differ from the calculations made for employees working in their main job, in full-time mode.
How to calculate the number of days?
Knowing the duration of the vacation due to the employee and his vacation experience, taken into account when calculating compensation, it is not difficult to calculate the number of days unused for rest.
Step-by-step algorithm for calculating the days of unused vacation for compensation upon dismissal:
Based on the value obtained, you can calculate the amount of compensation -.

Vacation experience
Vacation experience is the period of work in this organization, which allows you to count on the annual rest.
The length of service for annual rest includes periods:
study leave;
basic and additional holidays;
absence due to advanced training;
just me;
absence from the workplace in connection with the performance of their duties to the state or society;
forced absenteeism due to illegal dismissal;
vacation without saving income lasting less than 2 weeks;
disability (including pregnancy and childbirth).

Please note that the maternity decree is included in the woman's vacation experience. At the same time, it must be understood that this concept includes a period from 140 to 194 days indicated on the disability certificate.
IMPORTANT! Leave to care for a child under 3 years old, starting after sick leave for pregnancy and childbirth, is not taken into account when calculating unused days.
The following will not be taken into account when calculating the vacation period for compensation:
weekends without saving income, if their duration exceeds two weeks;
absenteeism;
periods for which the employee was suspended from work without saving average earnings;
caring for a child up to 3 years.

In practice, experience, calculated in whole months, is extremely rare. Almost always, incompletely worked months (hiring, dismissal) fall into it.
When calculating compensation, it is customary to use the following rule: if an incomplete month includes less than 15 days actually worked, then it is not taken into account, more than 15 is considered complete.

The employee worked in the company for 6 hours and 11 days. When calculating compensation, six months of service will be taken into account, 11 days will not be taken into account.
The employee worked in the organization for 2 months and 21 days. In this case, the length of service will be rounded up to 3 months.
Useful video
For the procedure and rules for calculating the length of service that gives the right to an annual paid vacation, see the video:
For 1 month
The second step for the calculation is to calculate the number of days per 1 month of service:
Number of days in 1 month = Total duration / 12 months

Thus, with a vacation of 28 calendar days, one month will account for 2.33.
Read also about calculating the amount of vacation time for 1 month.
For the entire period of work
The third step is the total duration of the vacation due to the employee for all the time worked in the organization on the day of dismissal:
Vacation for the entire time of work in the organization = Days for 1 cal.month. * Total length of service in months.

Deadline for payment
At the time of dismissal, the days of unused vacation for compensation are calculated as follows:
Unused days = Duration for the entire period of work - Number of days actually used.

Is rounding necessary?
Often the calculated indicator is not an integer. The legislation does not say anything about whether it is necessary to round the number of days to integers, so it is not necessary to do this.
The employer has the right, at its discretion, to round the daily figure, but only in favor of the employee. For example, 9.32 can be rounded up to 10, but not to 9. The rights of the worker should not be infringed.
To apply rounding in calculations, you need to register this moment in the local act.
Examples when leaving
Example 1. Annual leave with a duration of 28 k.d.
Terms:
Ivanov K.S. carried out labor activity in Techinvest LLC from 08/07/2013.
Date of dismissal 11.02.2019. There were no exclusion periods.
During all this time, the employee was on vacation for 133 days. The duration of Ivanov's annual basic rest is 4 weeks.
Calculation of compensated days for this employee:
Vacation experience for the period from 08/07/2013 to 02/11/2019 = 5 years. 6 months 5 days \u003d 5 * 12 + 6 \u003d 66 months (5 days do not count)
Vacation = 66 * 2.33 = 153.78 days
The final step is to calculate the number of unused days:
Dead days for termination compensation = 153.78 - 133 = 20.78 d.
Example 2. Annual leave consists of basic and additional.
Terms:
Petrova A.S. worked at CJSC Kholod for 2 years, 7 months and 18 days
As a disabled person of the 2nd group, she is entitled to the main annual leave, lasting 30 days, in addition, on the basis of local acts of the CJSC, Petrova is entitled to 3 additional paid days.
For the entire period of work, the dismissed woman rested for 56 days.
How will the unused days of additional leave upon dismissal be calculated for this employee?
Calculation:
Vacation experience \u003d 2 * 12 + 7 + 1 \u003d 32 m. (18 days are also rounded up to a full month).
For a year, Petrova is supposed to rest, lasting 33 days, and for one calendar month there are 2.75 (33/12).
For the entire period of work, Petrova is entitled to 88 days (2.75 * 32 months worked).
Dismissal compensation for A.S. will be calculated based on 32 unused days (88 - 56).
conclusions
To calculate the required number of days for payment of compensation, you need to know how long the employee worked at the enterprise and determine the length of the vacation period. Based on this indicator, as well as information about the days already used, you can set the desired value.
The employer is not obliged to round the calculated indicator either up or down. You can pay compensation for the non-integer number of days that turned out in the calculations.

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:

calculation of the number of days of unused main vacation;
calculation of average daily earnings;
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:

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

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

Vacation experience

Article 121 Labor Code 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 every month last year the employee received a salary of 40,000 monthly, and every month of this year he worked out completely, then his average daily earnings \u003d 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. Known for it average earnings per day. 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.

2. Calculation of the average daily earnings:

Avg.days = 30000 * 12 months / 12 months * 29.3 \u003d 1023.89 rubles.

When drawing up an employment contract for employment, citizens are guaranteed the payment of monetary remuneration. It includes a salary under an employment agreement, various allowances and surcharges, and when registering an annual paid rest time, the amount of vacation pay.

If at the time of termination of employment at the enterprise, the employee is not in in full used guaranteed vacation days, he may be compensated. In the material presented, you can find out how compensation for unused vacation is calculated, and in what time frame it should be paid.

Legislative regulation

Labor legislation guarantees every citizen upon dismissal the payment of all amounts due for the time actually worked. If on the last day of work the employee has at least one unused vacation day, he gets the right to:

receive compensation for unused vacation.

In some cases, departmental regulations may only provide for the termination of labor activity with the actual provision of days of rest. This is due to the peculiarities of budget planning and financing.

Vacation pay upon dismissal, like any other payments, must be made no later than last day work in the enterprise. The specified date will be indicated in the order of management on the dismissal of the employee. It is this document that the accounting department will use when calculating the amount.

Compensation for vacation pay will be carried out in case of any termination of employment: upon dismissal of one's own free will, upon termination of the contract at the initiative of the employer, etc.

Let us consider in what order compensation for leave is paid upon dismissal, and what information is necessary for a correct calculation.

Calculation and payment of compensation

Since vacation pay must be paid no later than the last day of employment in the company, the accounting department must calculate in advance. Vacation pay upon dismissal is calculated on the basis of the following information:

the date of dismissal, which is recorded in the order;
the duration of the annual paid leave for this employee - the standard number according to the Labor Code of the Russian Federation is 28 days, however, for some categories of citizens this figure is significantly higher (for example, for workers in areas equated to the Far North, an additional 14 days of annual leave are required);
the employee's salary for the last 12 months of labor activity at the enterprise.

When issuing a dismissal order, personnel officers must indicate the number of vacation days left for the employee. The calculation of the remaining days is based on the full months of work, rounded up to the full number (for example, if the vacation is not used for 5 months 27 days, 6 months will be used for the calculation.).

With a standard length of rest time of 28 days, the calculation of the remaining unused vacation will be: 28: 12 x 6 = 14 days of unused vacation.

It is this figure that will be indicated in the order to terminate the employment contract with the employee, and the accounting department uses it to calculate compensation.

Vacation pay upon dismissal is calculated on the basis of the average daily wage of the dismissed employee. To do this, the accounting department uses the following formula:

Average daily salary of an employee = FROM: 12:29.3, where:
OT - the total amount of monetary remuneration accrued to the employee for the last 12 months of labor activity;
12 - the number of calendar months in a year;
29.3 - the average calculated value of the number of days in a month.

Let's calculate the average daily earnings of an employee if he received 520,000 rubles in a year:

average daily salary \u003d 520,000: 12: 29.3 \u003d 1478.95 rubles per day.

Compensation for leave upon dismissal will be:

14 days of unused vacation x 1,478.95 rubles = 20,705.30 rubles.

Vacation pay calculator

When calculating, it must be taken into account that not all payments received by employees over the past 12 months are part of the monetary remuneration for calculating vacation pay. The amount of payments for temporary disability, travel allowance, as well as a number of other payments are not taken into account.

Compensation is calculated taking into account certain restrictions on the total duration of work:

up to one month of work - payments are made if at least half a month is worked out;
from one to eleven months - proportional calculation of the average daily wage is used;
over eleven months - calculation and payment is carried out on a general basis.

The employee will receive the amount of compensation no later than the last day of work, along with other payments due.

The Labor Code legitimizes the obligation of the employer to issue all payments due to the resigning employee, even if he resigns for violation of labor discipline. Such payments include due salary, provided (in various cases) benefits and compensations. Let's figure out how compensation for unused vacation upon dismissal is calculated, and on what indicators it is based.

When compensation for unused vacation upon dismissal is not accrued

Art. 127 of the Labor Code of the Russian Federation provides for the obligatory payment of compensation for the remaining vacation to retiring employees of any company. It is not paid to persons cooperating on the basis of GPC agreements, since the norms of labor legislation (Article 11 of the Labor Code of the Russian Federation) do not apply to them, as well as in cases where the next vacation was used on the day of dismissal, or the employee worked at the enterprise for less than 15 days.

Calculation of compensation upon dismissal in 2018

For calculations it is necessary to determine:

the number of unused vacation days payable;
billing period;
average daily income.

How to calculate the number of days of unused vacation

Most companies set the standard duration of vacation per year, defined in the Labor Code of the Russian Federation - 28 days, i.e. there are 2.33 vacation days per month (28/12). The billing period is a working (not calendar) year, i.e. 12 months preceding the dismissal.

If at the time of dismissal an employee has worked for more than 11 months, then he is paid compensation for 28 days, as for full year(Rostrud letter No. 1519-6-1 dated 12/18/2012). If the period worked is less than 11 months, the number of vacation days is calculated in proportion to the hours worked.

When calculating, rounding rules are applied, taking into account only full months, i.e., an incompletely worked month is considered full if the employment in it is more than 15 working days, and is not taken into account if it is less.