An employee is entitled to 28 days of paid leave annually. If the employee quits without taking the days off, then he is entitled to payment for unused vacation upon dismissal. How to calculate and pay in 2019, we will tell in the article.
Please note that accountants must calculate compensation under the new rules from January 1. You can do it in one minute on the calculator of the "Simplified 24/7" program.
Calculate compensation online
Who is entitled to receive
Grounds for termination employment contract does not affect the right of the employee to receive this payment from the employer (including if it is absenteeism or drunk attendance at work).
If the employee is dismissed in the order of transfer to another company, then the payment is also paid. The new employer does not take into account unused vacations at the previous place of work (paragraph 2, clause 1 of the Rules on regular and additional holidays dated April 30, 1930 No. 169).
Compensation is also due to the partner.
Consider the cases when the employer is released from the obligation to compensate for unspent vacation:
- employee has been with the company for less than a month
- the employee was transferred to another separate division of the company (because separate divisions are not separate legal entities)
- there was a reorganization in the company (payment is not due, since labor Relations with the employer do not stop. The employee continues to work in essentially the same company)
In accordance with Art. 122 and 126 of the Labor Code of the Russian Federation, compensation is not due:
- Company employees under the age of 18
- pregnant women
- Adoptive parents of a child less than 3 months old
- specialists harmful to life and health of enterprises
In addition to this list, compensation does not need to be paid to employees who have been convicted by the employer of theft, damage to property or other illegal actions directed against the employer.
What documents are needed to get
The first step on the path to receiving is the application.
Application form (see below).
Sample application for compensation
Compensation claim form download
How to calculate
The calculation for unused vacation upon dismissal in 2019 is given below.
Half of the month and the excess of half is considered as a whole month. Only periods less than a month are excluded from the calculation.
Calculation example
Sales consultant Ivanova GP is resigning own will having worked 7 months in the current working year. Salary - 50,000 rubles.
- Salary for the year \u003d 50,000 x 12 \u003d 600,000 rubles \ Average daily earnings \u003d 600,000: 12: 29.3 \u003d 1,706.48 rubles.
- Number of unused vacation days = 28 days x 7 months. : 12 months = 16.33 days.
- Compensation \u003d 1706, 48 x 16.33 \u003d 27,866.82 rubles.
- Amount payable \u003d 27,866.82 - 3,622.69 \u003d 24,244.13 rubles. (including income tax)
Calculator
To simplify the work, an accountant can use a special online calculator for calculation.
USN expenses
Is it possible to take into account when calculating the simplified tax system the compensation paid upon dismissal of an employee for vacations not used within two years?
Yes, you can. Such compensation is subject to inclusion in the expenses of the simplified tax system for wages on a general basis, since according to Part 1. Art. 127 of the Labor Code of the Russian Federation, the employer is obliged to compensate the departing employee for all unused vacations provided for by the Labor Code of the Russian Federation.
If the taxpayer has chosen “income” as the object of taxation, then the payment will not affect the tax calculation.
We are talking only about payers who pay tax on the difference between income and expenses.
Is compensation subject to personal income tax and insurance premiums?
In accordance with par. 6 p. 3 art. 217 of the Labor Code of the Russian Federation, the employer is obliged to withhold income tax from compensation for unused vacation. Personal income tax is transferred to the budget no later than the day following the day of its payment (clause 6, article 226 of the Tax Code of the Russian Federation).
Compensation is also subject to insurance premiums of the PFR and the FSS.
Employer's responsibility
When an employee is dismissed, the employer is obliged to make a full settlement with him (Article 140 of the Labor Code of the Russian Federation). Consequently, the employee must receive compensation for his unused vacation no later than the last working day.
If for some reason the employer has not repaid the wage arrears to the employee, then in accordance with Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, he is entitled to a fine:
- on the officials- from 10000 rub. up to 20000 rub.
- for a company - from 30,000 rubles. up to 50,000 rubles = -0
For different situations within labor activity There are options for calculations. Holiday compensation is used in several cases.
And you need to understand when it is allowed to use this calculation option with an employee and how to carry it out. For this purpose, both electronic instruments and standard formulas have been created.
Instructions for its use
The main scope of this method of compensating for non-vacation leave is upon dismissal. In the course of work, there is the possibility of the same option. But it does not apply to all vacation days - only to additional ones.
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Restricted to receive Money the following categories of workers:
- pregnant women;
- victims of the Chernobyl accident;
- minors;
- employed in harmful or hazardous work.
In these cases, only walking is supposed calendar days. The main vacation in the amount of 28 days also needs to rest in full.
In relation to the recipient of vacation compensation, the position of the need to work for a certain period is put forward.
It must be more than half a month, otherwise it is impossible to accrue the number of insurance days, as well as to keep relevant reports.
You can use it to understand what is the compensation for unused vacation online calculator.
There are a lot of such tools on the Internet and it is possible to choose the most convenient and understandable interface.
The principle of action is the same for everyone - after all, they are based on the norms of the law.
The most popular platform for making calculations is the Glavkniga website. Various calculators are posted there, including those regarding compensation for vacation days.
The calculation algorithm should be used as follows:
After specifying this kind of information, you should click on the “show” button and the system will display the final result.
It is worth noting that this structure uses a calculator for calculating average earnings. And therefore, further, the resulting coefficient should be multiplied by the number of vacation days.
To determine the number of days that can be considered unused in the vacation plan, there are also separate calculators.
For example, the one on the Assistantus website, which offers to post information only regarding accounting dates - in terms of hours worked.
Based on them, calculations are made:
This algorithm looks like this:
To compensate for leave at the time of dismissal, there are separate tools. Online they can be found on the same sites as the Chief Accountant.
True, this system assumes paid use of the tool. It is necessary to pay for access to accounting materials, which will make it possible to use the utilities on the portal.
At the same time, its system and interface practically do not differ from free versions:
On the same General Ledger, it is allowed to see all the fields for designating and entering information, without having to click on “continue” several times:
Step-by-step order of calculations according to the formula yourself
Funding for this type of accrual is at the expense of the employer. In order to install correct ratio to assign a citizen, you need to understand the entire structure of the formula.
Self-calculations should be carried out in extreme cases and with due experience and care.
Article 114 Labor Code Russian Federation the amount of the payment is determined. It states that each worker must be paid in accordance with the average indicators of his income.
In such conditions, it is imperative to find out several values that are adjusted to the formula:
- what is the duration of the period;
- the amount of funds paid to the employee for the estimated period;
- an average citizen's earnings per day.
Be sure to take into account the options when during the settlement dates there were changes in the amount of payment or the accrual of bonuses.
The formula K \u003d Sz * Do is standardly applied,
where the following items are set:
In order to find out what is the size of the average indicator, you need to use the formula:
Zp:12:29.3,
The system for assigning payments differs in a situation with the presence of premium payments or changes in the amount of payments:
| For premiums | To change earnings |
Only those indicators are taken into account that:
Includes annual bonuses if they fall on the dates of the year preceding the accrual |
In this case, you must enable the operation tariff rate, remuneration only when the amounts increase. If they decrease, then payments are not taken into account. Be sure to reflect the increase through recalculation with coefficient values. A special feature is the fact that such a change must be carried out for all employees in the branch, division or the entire enterprise. |
Video: in 10 minutes you will learn all the secrets of calculating vacations in the Info Accountant program
Examples of calculation of compensation upon dismissal
In a standard situation, you should rely on basic formulas. For example, if an employee entered the job on April 15, 2016 and at the time of dismissal on October 19, 2019, he is entitled to 28 days.
If under these conditions not a single day of rest is used, then the algorithm requires several clarifications:
| There is a vacation of 14 days without pay in 2017 | In this variant, there is no need to subtract the period from the main one. After all average earnings then the employee was not charged. For the first working year, the full amount of the required paid rest was not used - in the amount of 28 calendar days |
| In the second year, not a full period was worked out | Since the dismissal occurs in October, the calculation of the period should be correctly calculated. Employment was carried out not on the 1st, but on the 15th. The new working year begins on April 15th. As a result, we get that five days remain before the dismissal of the employee on October 14. This coefficient is lower than half a month, which makes it impossible to take them into account in further calculations. It is quite simple to determine the amount for 2019 - 28:12 months * 6 months = 14 days |
After that, we determine the average earnings:
- 45 thousand citizen received within 12 months;
- 45 thousand we multiply by 12, and after that we divide by 12 and multiply by 29.4;
- the result is an indicator of daily income of 1.5 thousand rubles.
Based on this level of income, the prescribed 42 days should be paid in the amount of 1.5 thousand for each. The final payment should be 63 thousand rubles.
This amount of monetary compensation for non-vacation days is payable to the citizen before dismissal.
In order for the final indicator to be relevant, you must adhere to the rules:
Compensation in the form of cash for vacation is possible on special conditions. Citizens need to understand how funding is calculated.
Depending on the features, an increase or decrease in the total amount is expected. It is allowed to carry out calculations both manually and through special tools.
You can use any of the methods, the main thing is to enter only reliable and accurate information.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
- All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.
To whom to pay compensation for unused vacation upon dismissal. How to calculate the total amount of compensation for unused vacation upon dismissal. Read about it in the article.
Question: In the materials presented in the program, the Chief Accountant found a reference to the fact that in Russia there is the ILO Convention of 06/24/1970 No. 132, according to which, after 21 months, non-vacation leave burns out. At the same time, I read that, according to the rules on holidays No. 169 of 04/30/1930, upon dismissal, days must be counted for every 12 months, starting from the day of employment. Please clarify. Thank you. Best regards, Antonina
Answer: It is better to pay compensation for the entire time of work in the organization. Rostrud in its explanations indicates: upon dismissal, an employee is paid monetary compensation for all unused vacations (material and administrative liability (, part 1, article 5.27 of the Code of Administrative Offenses of the Russian Federation).
The Convention does say that the continuous part of the annual paid leave (at least two weeks) must be granted within one year, and the balance - within 18 months after the end of the year for which the leave is granted (paragraph 1 of Article 9 of the ILO Convention of June 24 1970 No. 132). From this, some courts conclude that vacations accrued over a period of more than 18 months before dismissal are forfeited (see recommendation in full answer).
ILO Convention No. 132 on “burning holidays”. Therefore, if the employer loses in court, he will be obliged to pay not only the amount of compensation for unused vacation, but also
moral injury;
Therefore, count unused vacation days for every 12 working months, starting from the day of employment (clause 1 of the Rules on regular and additional holidays, approved by the USSR TNKT of April 30, 1930 No. 169).
Rationale
Who is entitled to compensation for unused vacation upon dismissal
Upon dismissal, an employee who did not use his right to leave is entitled to monetary compensation for all unused holidays (, clause 28 of the Regulations on regular and additional holidays dated April 30, 1930 No. 169). Similar explanations are given in the letter of Rostrud dated June 8, 2007 No. 1921-6.
When calculating the compensation associated with the dismissal of an employee, take into account all his main and additional unused vacations for the entire time he worked in the organization () *. The right of an employee to compensation does not depend on the reason for his dismissal.
Only employees who have worked in the organization for at least half a month are entitled to compensation upon dismissal. At the same time, the number of days of work that make up less than half a month should be excluded from the calculation of the length of service giving the right to compensation. This procedure is established by paragraph 35 of the Regulations on regular and additional holidays dated April 30, 1930 No. 169.
Attention: Many judges believe that the right to leave can be used no later than 18 months. Accordingly, upon dismissal, compensation for unused vacation should be paid only for a year and a half. The explanation is this.*
An uninterrupted part of the annual paid leave (at least two weeks) must be provided within one year, and the balance - within 18 months after the end of the year for which the leave is granted. This is stated in paragraph 1 of Article 9 of the ILO Convention of June 24, 1970 No. 132 “On paid holidays”, which Russia ratified in 2010. That is, a year and a half is the maximum period for which an employee's vacation can be postponed.
But vacations accumulated over a period longer than 18 months before dismissal burn out. These conclusions are in the appeal rulings of the Court of the Khanty-Mansiysk Autonomous Okrug - Ugra dated April 28, 2015 in case No. 33-1904 / 2015, the Moscow City Court dated March 6, 2015 in case No. 33-7255, the Supreme Court of the Republic of Bashkortostan dated March 3, 2015 in case No. 33-3295/2015, Samara Regional Court dated August 13, 2014 in case No. 33-7970/2014 and others.
However, not all courts apply the provisions of the ILO Convention No. 132 on “burning leave”, and the three-month limitation period for collecting compensation for unused leave is calculated from the date of dismissal. In particular, this is evidenced by the decision of the Presidium of the Stavropol Regional Court of November 7, 2014 in case No. 44g-299/14, the ruling of the St. Petersburg City Court of August 7, 2012 No. 33-10599/2012.
If the employer loses in court, he will be obliged to pay not only the amount of compensation for unused vacation, but also interest for the delay in payment of compensation (). In the event of a loss in court, most likely, you will also have to reimburse:
moral injury;
inflation-related losses;
court costs (including expenses for a representative in court).
Of course, if the former employee has already stated these requirements (Art.
Remember also that Rostrud in its explanations indicates: upon dismissal, an employee is paid monetary compensation for all unused vacations (letter of Rostrud dated July 2, 2009 No. 1917-6-1). If a former employee who was paid only part of the compensation for unused vacation turns to the labor inspectorate for the protection of his rights, and not to the court, then the employer is unlikely to be able to avoid
Introducing step by step instructions, which will help to calculate compensation for unused vacation upon dismissal of an employee.
Upon termination, the employee is paid monetary compensation for all unused holidays. equals: the number of days of unused vacation multiplied by the average daily earnings of the employee.
Calculate the number of days of unused vacation
The calculation is done for each working year according to the formula:
| By the day | = | Co. | : | 12 months | X | km | - | Key |
where Kdn is the number of days of unused vacation; Km - the number of months of work for a working year (except for periods excluded in accordance with Article 121 of the Labor Code of the Russian Federation) (if an employee has worked for 11 months, then Km = 12 months); Ko - the number of vacation days that the employee is entitled to for the working year; Ki is the number of vacation days that the employee used during the working year.
Moreover, if the employee has worked exactly half or more than a month, the month must be taken into account as a full one; if less than half a month is worked, it is not taken into account.
Define billing period
If an employee has been working in the company for 12 or more months, then the billing period is 12 calendar months preceding the month in which the employee is fired.
If an employee has worked in the company for less than 12 months, then the company itself determines which period to take into account. The options may be from when to count this period. It could be the first day of work. Or the 1st of the month following the one in which the person was hired. And the period always ends at the end of the month preceding the one in which the employee quit.
Calculate the amount of earnings for the billing period
We take into account all payments in the billing period, which are provided for by the wage system. When increasing salaries, compensation must be calculated taking into account the conversion factor ( new salary after the increase, divided by the employee's old salary). If the salary was increased within the billing period, then the payments before the increase are multiplied by the conversion factor. If the salary was increased in the month in which the employee quit, then we multiply the compensation calculated from the previous salary by the conversion factor.
Calculate your average daily earnings
The billing period has been worked out in full:
| From dz | = | 3 | : | 12 months | : | 29,3 |
where Cdz - average daily earnings; Z - earnings for the billing period.
The billing period has not been fully worked out:
| Sdz | = | 3 | : | (29,3 | X | Kp | + | 1,4 | X | Knp) |
where Kp - the number of fully worked months in the billing period; Knp - the number of days worked in not fully worked months.
Calculate compensation for unused vacation upon dismissal
The calculation of compensation for unused vacation upon dismissal is performed according to the formula:
| To | = | Kdn | X | Sdz |