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Retirement payments. Step-by-step calculation of compensation for unused leave upon dismissal - formulas and examples

The employee decides to leave: there are two ways to terminate the employment relationship with the enterprise. You can first take a vacation, and then get paid. Another option is to leave immediately. In the second case, a person is entitled to compensation for leave upon dismissal. Consider how this part of the severance pay is calculated.

The rights and obligations of employed citizens are regulated by the Labor Code of the Russian Federation. In accordance with Art. 114 working people have the right to take advantage of annual paid leave.

An employee is entitled to 28 days of rest per year. The working and calendar year are categories of a different order: for an employee, the calculation is carried out from the date of employment.

Claims for reimbursement of unclaimed vacation:

Specialists who have not been on vacation for the entire time of work in the organization;
those who did not have time to use the vacation right in the last year of service;
on completion ;
persons moving to another job in the same organization;
part-time workers;
employees of liquidated enterprises, as well as in the event of a reduction in position.

The reason for dismissal does not matter: at one's own request, by agreement of the parties, and even if there is a discrepancy with the position held - all these are cases of assigning payments for unclaimed vacations.

The formula for calculating leave compensation upon dismissal

At the first stage, it is necessary to determine the duration of unclaimed vacation time for those leaving.

1. we distribute the vacation set for the year on a monthly basis:
vacation days per 1 working month = vacation per year according to the staff schedule: 12 (months)

2. calculate unused periods:
number of unused vacation days \u003d vacation for the working month X months worked vacation days used

Months not fully worked are taken into account according to the rounding rules. A person has worked for more than a month - the full period is counted on time, work less than half a month - days are not counted.

Employees with many years of service need to know that unused days are taken into account when dismissing and vacation pay is paid for the entire period of work in the company, and not just for the last year.

Then the calculation should be carried out according to the following formula:

  • KNDo \u003d OOG X PDOg oIDO
  • KNDo - the number of unused days of rest,
  • OOG - total years worked,
  • PDOg - the required vacation days per year,
  • oIDO - the total used days of vacation for all time.

Calculation of payment for unused days

You will need two parameters of wages: the average annual earnings for the last year and the average daily wage.

Avg/Daily OT = Annual OT 12 29.3

  • Wed/day FROM - cf. pay for work. day;
  • annual OT - annual salary for the last year;
  • 29.3 - official cf. number of calendar days in a month.

The law provides for payments that do not fall into the accrual of vacation pay upon dismissal:

  • periods of work paid according to the average accrual: business trips, employer's initiative;
  • b / sheets for illness, decree.

The severance pay to a retiring person for unused days is calculated as follows:

Compensation \u003d Avg / daily earnings X Number of unused days

Vacation in working days: calculation of compensation

In most cases, annual rest is provided on a calendar basis. However, there are exceptions here. In some cases, vacation pay is calculated based on working days. As a rule, these are specialists who came to the organization for a short period of time:

  • seasonal specialists (art. 295);
  • short-term employees (art. 291).

The number of unused days \u003d Actually worked months at the enterprise x 2 working days - The number of vacation days used at the place of dismissal

How is the holiday pay calculated in this case? The algorithm is the same as for employees with a calendar exemption from service.

Hours worked matter

The amount of compensation directly depends on the period of work since the last annual leave:

  • less than 1 month - calculation for unused rest is made only if the employee has worked for 15 days or more. Then this period is conditionally taken as a fully worked month;
  • 1-11 months - payment is proportional to the number of hours worked. If there are 11 months in the working arsenal, full compensation for leave upon dismissal is due.

In this order, there are exceptional situations inherited from the Soviet period. They are defined by Regulations No. 169 of 1930. The company provides full compensation for a working period of 5.5 to 11 months. Dismissal occurs due to force majeure circumstances:

  • liquidation of the organization;
  • conscription for urgent military service;
  • direction to another area of ​​work at the request of the administration;
  • other grounds in this category.

What to do with unused additional leave?

Work in hazardous production, with a special working regime and other adverse factors, often provides for additional time for the employee to recover. This period is also subject to compensation.

The labor legislation has not established an exact algorithm, so the accountants of enterprises use the best practices. General and grace days are added, accrual occurs in the general order:

  • with an additional rest of 7 days, compensation applies to 35 days (28 + 7);
  • if the benefit is 14 days, then these two weeks will be added to the calculated vacation.

Limitation. A period of more than 14 days cannot be used to calculate compensation for unused vacation time.

The nuances of the appointment of dismissal compensation

The employee has no current income. There can be several reasons, respectively - and solutions.
For example, a woman was on maternity leave or cared for a child. Then the payment of vacation pay upon dismissal is made from the salary according to the position, taking into account allowances, bonuses and other surcharges. If we are talking about an unofficial salary "in an envelope", then you should not count on compensation. According to the documents, the person was not charged.

Overpaid vacation pay. Such misunderstandings are common. Depending on the error detection time, two options are possible:

  • an error in the accruals was discovered before the dismissal. The allowance is recalculated;
  • the truth surfaced after the calculation of the citizen. The specialists of the settlement department of the enterprise answer.

Not using vacation for several years. By law, the right to such holidays is not lost. The employer is obliged to compensate all unclaimed periods to any applicant: part-time workers, personnel under fixed-term employment contracts, employees who have not passed the probationary period, etc.

Violations of the payment of vacation compensation: what threatens the employer

If it is found that the administration saved vacation pay when an employee was fired, the company will have to respond administratively:

  • a fine of 30-50 thousand rubles is imposed on a legal entity;
  • officials of organizations are fined in the amount of 10-20 thousand rubles;
  • and individual entrepreneurs will pay from a thousand to 5 thousand.

Although employers do not violate the law so openly. More often there are delays with the issuance of the calculation. But even here the law protects the interests of citizens: in the event of disputes, the employer is obliged to supplement the compensation with interest at the rate of the Central Bank.

Full payment falls on the last day of work of a specialist. Then the person receives vacation pay. Compensation accruals are laid down for officially employed citizens.

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 they are not subject to the norms of labor legislation (Article 11 of the Labor Code of the Russian Federation), 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 a full year (letter of Rostrud 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.

In the article, you will learn how compensation for unused vacation upon dismissal is calculated. The employee is going through the process of dismissal. By law, it must end with a full final settlement by the employer. If the employee has days of unused basic paid leave, the employer must spend calculation of compensation for unused vacation upon dismissal. You will find the procedure for this calculation in the article below. To facilitate understanding of the situation, an example of calculating compensation upon dismissal is given.

The procedure for calculating compensation for unused vacation

1. The number of vacation days not used by the employee for the period of time worked by him is determined. During these days, you will need to calculate compensation. At the same time, the time when the employee was on parental leave is not included in the calculation of the length of service giving the right to leave. Vacation days at your own expense over 14 days per year are also not taken into account.

Let's use an example:

Suppose an employee worked at the enterprise for 18 months and spent 12 days on vacation during this period. It should be noted that calendar days are used for calculations, not working days. Therefore, the number of days of full tariff leave, usually 28 of them, is divided by the full 12 months, after which it is multiplied by the number of months worked, minus the number of vacation days used:

Unused vacation days = (28 days / 12 months) * 18 months – 12 days = 30 days In total, the number of vacation days not taken off is 30. It is for them that compensation should be paid.

2. Determine the average daily earnings. This earnings will be used to calculate leave compensation upon termination.

The settlement period for determining daily earnings is 12 months preceding the dismissal.

We calculate the total earnings for the billing period and divide by the number of calendar days worked.

Definition of calendar days worked:

  • for fully worked months: the number of fully worked months is multiplied by 29.4 (from 04/02/2014 this coefficient is 29.3);
  • for incompletely worked months: the number of days worked in a month is divided by the total number of days in this month and multiplied by 29.4 (from 04/02/2014 the coefficient is 29.3).

The average daily earnings when calculating compensation is determined in the same way as when calculating vacation pay, this point is discussed in detail in.

3. We calculate the amount of compensation upon dismissal. It is equal to the number of days of unused vacation, multiplied by the value of the average daily earnings.

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

29.03.2016

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

According to the Rules on regular and additional holidays (clause No. 28), which were approved by order No. 169 of the USSR Tax Code of April 30, 1930, the procedure for paying compensation amounts for an unused vacation period has its own characteristics.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

We analyze the vacation history of a retiring employee.

Annual

working period

Unpaid

holiday periods

Duration of the working annual period

Start

Ending

Start

Ending

Number of days

Months

days

20.04.12

19.04.13

20.04.13

27.04.14

10.12.13

31.12.13

28.04.14

27.04.15

28.04.15

26.11.15

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

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

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

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

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

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

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

The following must be excluded from the calculation period:

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

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

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

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

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

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

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

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

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

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

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

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

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

Upon dismissal of an employee, it is necessary to pay him wages for all hours worked up to and including the day of dismissal, as well as compensation for unused vacation. In some cases, severance pay is also paid.

severance pay

Severance pay is paid in accordance with Article 178 of the Labor Code of the Russian Federation:

  • In the amount of two weeks of average earnings, the benefit is paid to employees upon termination of the employment contract due to:
    1. Inconsistency of the employee with the position held for health reasons;
    2. Calling up an employee for military service or alternative civilian service;
    3. Reinstatement at work of an employee who previously performed this work;
    4. Refusal of the employee to transfer in connection with the relocation of the employer to another area.
  • In the amount of the average monthly salary, the allowance is paid upon termination of the employment contract due to:
    1. Liquidation of the organization;
    2. Reducing the number or staff of the organization's employees.

Also, in all these cases, the employee retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the body of the employment service, provided that within two weeks after the dismissal the employee applied to this body and was not employed by him.

The amount of the severance pay is also calculated based on the average earnings for the 12 months preceding the dismissal, in accordance with Decree of the Government of the Russian Federation No. 922 of December 24, 2007. The difference in the calculation from compensation for unused vacation is that the average earnings are calculated based on the days actually worked.

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