How to calculate unused vacation days upon dismissal? Calculation of unused vacation days upon dismissal

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

In order to maintain a normal standard of living, to provide everything necessary for themselves and their families, people work. Citizens of working age spend a significant part of their time on work. And naturally, they need a break from the daily routine, stress and tension. In order for people not to lose their ability to work and lead a decent life, the state provides for the right of workers to leave every year worked, which is paid by the employer. For workers in some professions, its size is 28 days, some, especially dangerous or labor-intensive, can count on 56 days of rest per year. All this sounds very attractive, until the question arises of changing jobs, dismissal, reduction and other troubles of a similar nature. What to do if you quit your job, but didn’t have time to relax during the time worked? This article highlightsthe question of what is compensation for non-vacation leave, how to calculate unused vacation days upon dismissal, what you should pay attention to when processing documents, and other related questions.

What is vacation pay?

For every working citizen, the state has established a time of paid leave, at which wages and positions are preserved. Every year, an employee has the right to rest 28 days. Some professions involve longer holidays (45 and 56 days), and in some cases even additional holidays. Vacation can be taken at a time, that is, all four weeks at once, or it can be divided into parts (one of the vacation time periods should not be less than 2 weeks). If the leave for the hours worked was not used, the employer is obliged to compensate the inconvenience incurred by the employee in monetary terms. Compensation can be made upon dismissal and in a number of other cases established by labor legislation.

Where does the "unscheduled" vacation come from?

An employee has the right to go on vacation for a full two weeks after he has worked half a year, that is, 6 months at this enterprise. After 11 months of work, the employee is en titled to a full vacation. In some circumstances, an employee cannot use his rest days for any reason, for example, his absence from the workplace can lead to downtime inorganizations. In this case, the "dangling" days of rest should be transferred to the rest of the current year or the next. Also, non-holiday days may occur under the following circumstances:

• employee illness confirmed by sick leave while on vacation;
• performance of certain government duties that require time off;
• vacation recall with employee consent;
• other cases provided for by labor law.

At the time of drawing up the vacation schedule, the employee must be notified in time about the date of his vacation. If the date was communicated too late, the employee has the right to request that it be rescheduled.

It should be noted that the labor legislation of Russia prohibits not granting leave for more than two years. However, in production they often forget about this, as a result of which non-vacation days accumulate. The calculation of the number of days of unused vacation upon dismissal must necessarily include all "forgotten" days for the entire period of the employee's work.

Cases in which compensation is due. Terms of its payment

An employee who continues to work in this organization can be compensated for vacation in cash only if the vacation due to him exceeds 28 days. If the vacation is of a standard size, it cannot be compensated. Also, these days cannot be replaced by pregnant women, workers under the age of majority, and workers inunfavorable conditions. Upon dismissal, compensation for unused vacation is always paid.

Many employers wrongly claim that past years' vacations are being forfeited. However, this is a misconception associated with an incorrect interpretation of a relatively recent law that says that you cannot work for more than two years without a vacation, supposedly days of rest burn out. In fact, nothing burns out and the employer is fully obliged to calculate compensation for unused vacation upon dismissal. For this payment, the reason why the employee leaves the organization is absolutely not important: at his own request, for absenteeism, due to transfer to another unit or by agreement of the parties.

As for the timing of payment, the days of compensation for unused vacation upon dismissal are paid on the same day when the order was issued and the entry necessary in a particular case was made in the main document confirming the length of service - the work book of the employee. An exception is the case when on the day of the order the employee did not appear at work. Then the days of compensation for unused vacation upon dismissal are paid on the day following the employee's application to the organization.

Documentation

To calculate compensation for unused leave upon dismissal, the accounting department needs a basis. They are the order of the personnel department on the termination of the employee's work in this organization. It is issued on the basis of the director's order, if the employee is dismissed under the article, withreduction in the staff of employees or when the organization is closed, or the employee's statement of resignation on his own initiative.

The calculation of the number of days of unused vacation upon dismissal is made on the basis of the details specified in the order of the personnel department:

• number of days of the next unused vacation;
• used vacation days, extra vacation days, and days for which compensation is subject to withholding.

How to calculate unused vacation days upon dismissal: 1st method

Due to the fact that the Labor Code does not specify the exact rules for determining the duration of due leave, the employer can choose one of two methods of calculation. The first method is set out in the rules on regular and additional holidays. This document was proposed and approved by the People's Commissariat of Labor back in the USSR. According to these rules, an employee who has worked for at least eleven months of the year and has not used his rest days is en titled to compensation for a full regular vacation - four weeks. If the employee worked at this workplace for less than eleven months, compensation is paid based on the period worked. How to calculate unused vacation days upon dismissal according to this rule? It is necessary to substitute the corresponding indicators into the formula Ku=(MoKo) / 12, where:

• Ku - desired vacation days;
• Mo - months worked by an employee in this organization;
• Ko - full vacation in days, based on a year of work.

It should be noted that in the judicialThis formula is also used in practice.

2nd way

How to calculate unused vacation days upon dismissal? The second method, used today at enterprises to calculate vacation, was proposed by a letter and clarifications to it from Rostrud dated 2008-31-10. This method consists in performing the following arithmetic operations:

• the number of vacation days due per year is divided by 12;
• the resulting value is multiplied by the number of months worked.

That is, with a duration of rest from work of 28 days, each individual month worked en titles you to 2, 33 days of vacation. With a longer duration, this figure will be different.

When making calculations using this method, the end result is not an integer. The Ministry of He alth and Social Development prescribes that rounding can be done, but not according to mathematical rules, but towards the employee.

Vacation experience: how to determine it?

Calculation of unused vacation days upon dismissal using any of the above methods is made taking into account the indicator of vacation experience. That is, before calculating vacation days, it is necessary to determine the months worked. According to the rules of regular and additional holidays, days of an incomplete month that are more than 15 days are rounded up to the nearest whole month. If less than fifteen days are worked in an incomplete month, they are not taken into account in the calculations.

To facilitate all calculations, you can use a specializedcalculator of unused vacation days upon dismissal or accounting program 1C.

Accrual of monetary compensation

Calculation of unused vacation days upon dismissal also implies the calculation of the amount of the average salary for the year, as well as the average daily earnings of the employee. The formula by which these indicators are calculated looks like this:

Average earnings per day=annual wage/12/29, 3.

In this equation, 12 corresponds to the months of the year, and 29, 3 is the arithmetic mean of calendar days in the month.

What is not taken into account in the calculation of compensation?

When calculating the average daily earnings of an employee, not all payments are taken into account. The following employee incomes do not appear in the calculation of the amount of payment for the calculated number of days of unused vacation upon dismissal:

• work while maintaining average earnings during long business trips and in other production situations;
• payments for disability certificates, sick leave in cases of illness, pregnancy and childbirth;
• lack of work for reasons not related to the desire and capabilities of the employee himself.

Who should be paid full vacation compensation?

The provisions of the Rostrud rules provide for situations in which an employee who has worked in an organization for 5.5 months is en titled to receive compensation for full leave. In judicial practice, there are different decisions on such cases, since in the Labor Code of a specific decisionnot fixed. However, in many cases, such compensation is awarded to individuals laid off due to the liquidation of an organization or a reduction in staff.

If the employee had no salary

In some situations, at the time of dismissal of an employee, it turns out that the employee had no earnings over the past year. This happens during long business trips, after being on parental leave, lack of employment due to reasons of low productivity of the organization and in other situations beyond the control of the employee. In this case, the calculator of days of unused vacation upon dismissal issues a recommendation for calculating compensation from the accounting of salary and all accruals established at the enterprise.

It should be noted that if the salary was completely "black", the employee may not even hope to receive any payments.

Taxation of compensation for unused leave upon dismissal

All spheres of life and work of individuals and legal entities are controlled by the state. And taxes are an integral part of this mechanism. And therefore, you should not forget about the taxation of compensation for unused vacation upon dismissal. This item of income of a citizen is not included in the non-taxable base, and therefore the amount of personal income tax in the amount of 13% of compensation must be paid from it. Additional contributions to the FSS, FOMS, TFOMS and Pension Fund are charged.

Calculators and 1C

For the convenience of accountants, a lot of differentcalculators, as well as accounting program 1C. Unused vacation upon dismissal will help to calculate "1C: Salary and Personnel". If we take the latest version 8.3 as an example, it will automatically match all the necessary indicators using the database available, calculate the amount of compensation and give the result. The accountant will only have to post the document. In order for the resulting result to be accurate and valid, the database must be maintained in accordance with all the rules of accounting and personnel records management, timesheets and tax deductions must be filled out in a timely manner, as well as other indicators necessary to fill out various forms and reports.