How is compensation for unused vacation calculated, and in what cases is it due? Rules for calculating and calculating compensation for unused vacation upon dismissal Determining the number of days

A resigning employee is entitled to monetary compensation for unused vacation. Moreover, compensation is paid for vacations accumulated over the entire period of work with a particular employer. To determine it, it is important to know the number of vacation days to which the employee was entitled at the time of dismissal and his average earnings.

Pavel Sutulin,
expert of the Legal Consulting Service GARANT

Upon dismissal, the employee is paid monetary compensation for all unused vacations. The amount of this compensation is determined by multiplying the number of vacation days not used by the employee at the time of dismissal by the employee’s average daily earnings. In turn, the number of days of unused vacation is the difference between the number of vacation days to which the employee became entitled at the time of dismissal and the number of vacation days used by the employee.

Determining the number of vacation days earned at the time of dismissal

The proportion in this case should look like this:

M 0: 12 = K y: K 0,

Where
Mo - the number of months worked by the employee;
12 - number of months in a year;
Ku - the number of vacation days to which the employee became entitled at the time of dismissal;
Ko - the number of days of the employee’s annual paid leave.

Thus, the number of vacation days earned by an employee is determined by the following formula:

K y =(M 0 * K 0) : 12

This formula is also used by courts when calculating the number of days of unused vacation.

Example

The duration of an employee's vacation is 28 days. The employee resigns of his own free will, having worked 8 months in the current working year. The number of vacation days due to him will be 28 days. x 8 months : 12 months = 18.67 days.

At the same time, there is a slightly different approach to the procedure for determining the number of vacation days to which the employee became entitled at the time of dismissal. This position is based on the explanations of Rostrud, according to which each month worked by an employee gives him the right to 2.33 (28 days: 12 months) days of vacation (with a vacation duration of 28 days). In turn, the final value of the number of vacation days earned by the employee is determined by multiplying this value by the number of months of vacation experience.

Thus, in essence, Rostrud proposes to split the above formula into two separate arithmetic operations:

1. divide the number of vacation days by 12;
2. multiply the resulting value by the number of months worked by the employee.

However, this approach seems to the author to be contrary to common sense and leading to deliberately distorted calculation results. The fact is that the value resulting from dividing 28 by 12 is an infinite decimal fraction 2, (3), and the number 2.33 is obtained as a result of rounding. Consequently, the use of this intermediate approximate value also negatively affects the accuracy of all subsequent calculations, and in the direction of reducing the number of days earned by the employee, that is, worsening his situation.

The application of this calculation procedure leads to the emergence of obviously absurd situations.

Example

The duration of an employee's vacation is 28 days. The employee resigns of his own free will, having worked 6 months in the current working year. It seems obvious that, having worked exactly half of the working year, the employee has the right to exactly half of his vacation, that is, 14 days. However, if you apply the calculation method of Rostrud, you get a slightly different value:

2.33 days x 6 months = 13.98 days.

At the same time, the application of the Rostrud methodology is reflected in judicial practice.
However, even if the employer considers it acceptable to use this approach to calculating the number of vacation days earned by an employee, please note that it is not possible for all employees, without exception, to determine the number of allotted vacation days based on 2.33 calendar days of vacation for each month of service. 2.33 days of vacation per month of service are due only to those employees whose annual paid vacation is 28 calendar days. If the full vacation is more than 28 days, then the number of vacation days per month of service will be more than 2.33. For example, a teacher whose vacation is 56 calendar days is due 4.67 calendar days of vacation per month of vacation experience (56 days: 12 months).

It should also be noted that current legislation does not provide for the possibility of rounding the resulting number of vacation days. The letter from the Russian Ministry of Health and Social Development noted that it is possible to round the number of days of earned leave, including to whole numbers, but not according to the rules of arithmetic, but in favor of the employee. However, this approach is valid only for those cases where rounding is the desire of the employer and is carried out, for example, in order to facilitate further calculations. If rounding is an objective necessity, then the employer is obviously forced to carry it out, regardless of the fact that the legislation does not regulate the procedure for such an action. According to the author, generally accepted arithmetic rounding principles can be used in this case.

Example

The duration of an employee's vacation is 28 days. The employee quits with 1 month of vacation experience. The number of days of vacation earned by him in this case will be the result of dividing 28 by 12, that is, 2, (3). However, the periodic fraction cannot be used by the employer in further calculations, and therefore he is forced to resort to rounding the resulting value. In this case, in accordance with established practice, rounding is done to hundredths. That is, the result will be 2.33 days. If the employer wants to round the resulting value to tenths or to a whole number, then in this case he will be forced to round up, that is, to 2.4 and to 3, respectively.

At the same time, the position of the Russian Ministry of Health and Social Development once again proves the illegality of the procedure for calculating the number of vacation days proposed by Rostrud. Since there is no need to use the value 2.33 as an intermediate value for further calculations, in this case the number 2.(3) would have to be rounded up, that is, to 2.34.

Determining the number of months of an employee’s vacation period

Separately, it is necessary to mention the peculiarities of determining the number of months of an employee’s vacation period. When calculating the periods of work that give the right to leave, surpluses amounting to less than half a month are excluded from the calculation, and surpluses over half a month are rounded up to a full month. At the same time, it is not specified what should be understood by half a month. Nevertheless, from the examples given in the Rules, we can conclude that 15 days are always taken as half a month when calculating length of service, regardless of the number of calendar days in the month in which they fall.

It should also be noted that in this paragraph we are talking about working months, not calendar months, and, accordingly, those surpluses that remain after determining the number of full working months are subject to rounding.

Example

The employee was hired on April 14 and fired on May 16, 2014. In this case, his length of service giving him the right to leave is 1 month and 3 days. Surplus amounting to less than half a month is not taken into account in further calculations. Thus, the employee’s vacation period is 1 month.

As mentioned above, paragraph 28 of the Rules establishes a number of cases when an employee has the right to full leave for a working year that has not been fully worked.

Thus, employees dismissed for any reason who have worked for the employer for at least 11 months, which are subject to credit towards the period of work giving the right to leave, receive compensation for full leave.

This legal norm is applicable as long as it is not inconsistent. After all, annual paid leave is included in the vacation period and is granted as a general rule during the working year for which it is due. In other words, 11 months of experience giving the right to vacation is always enough to make a full working year together with a full vacation.

Rostrud confirms this conclusion.

The right of employees to compensation for full vacation with at least 11 months of service is also recognized by the courts.

Since paragraph 28 of the Rules does not say that the right to full compensation is given by 11 months of vacation service only in the first working year, this provision applies to any working year in which the employee resigns. No judicial practice has been found that would refute this conclusion.

The question arises whether employees are entitled to full leave if their service is 11 months only as a result of rounding. For example, an employee worked 10 months and 18 days in the current working year. Based on paragraph 35 of the Rules, the excess of 18 days is rounded up to a full month, the vacation period is equal to 11 months. However, the author believes that the employee actually worked for less than 11 months and does not have the right to full leave on the basis of paragraph 28 of the Rules. He is entitled to compensation for 11/12 of his full vacation.
Obviously, full compensation is due to the employee who has not yet taken vacation for the corresponding working year. Consequently, 11 months of service giving the right to full leave should not include the time spent on the actual leave in question.

Example

The employee has the right to annual paid leave of 28 calendar days. The employee’s next working year began on 04/01/2013. From 08.11.2013 to 21.11.2013 (14 calendar days) he used part of the paid leave for this working year. Date of dismissal - 03/14/2014. There were no periods not included in the vacation period.
Vacation experience without time spent on vacation is exactly 11 months. Therefore, the employee acquired the right to full vacation. Since 14 days of them have already been used, compensation must be paid for the remaining 14 calendar days.

Employees who have worked from 5.5 to 11 months also receive full compensation for unused vacation if they are dismissed due to the liquidation of an enterprise or institution or its individual parts, reduction of staff or work, enlistment in military service, etc.
Judicial practice on the application of this rule is ambiguous.
Often, courts, when considering cases where the grounds for dismissal were the reasons listed in paragraph three of clause 28 of the Rules, recognized the right to full compensation for employees who worked from 5.5 to 11 months.
However, there are judicial acts with the opposite point of view: the rule of paragraph three of paragraph 28 of the Rules on full compensation should not be applied, since it contradicts, which enshrines the principle of proportional calculation of compensation for unused vacation.

Among those who consider paragraph three of paragraph 28 of the Rules to be valid, there is also no unity on all issues related to its application. Thus, Rostrud specialists indicate that the procedure for paying full and proportional compensation for work experience of up to 11 months applies only to employees who have worked in the organization for less than a year; compensation for the second working year is paid in proportion to the time worked. Some courts adhere to a similar position.

However, the author does not agree with the opinion of officials and judges and believes that the rules on full compensation should apply to all employees dismissed on the grounds specified in paragraph three of paragraph 28 of the Rules, regardless of how long they have been working for a given employer, if in the current their work experience is more than 5.5 months in the working year. The arguments in favor of this point of view are as follows. Clause 28 of the Rules exhaustively lists cases of payment of not only full, but also proportional compensation. The Rules do not contain provisions according to which employees who have worked for more than a year are always paid proportional compensation for unused vacation. They generally do not have separate legal regulation of the payment of compensation for unused vacation to employees who have been working for the employer for several years. Therefore, the choice between full and proportional compensation should not depend on the working year in which the employee quits. A different interpretation violates the principle of equality of rights and opportunities for workers, since with the same length of service in the current working year, it allows compensation for a different number of vacation days for this year. Similar conclusions can be found in judicial practice.

Taking into account the above, the number of vacation days to which an employee will be entitled upon dismissal if the duration of his vacation is 28 calendar days, depending on the length of leave and the basis for dismissal, is equal to the following values ​​(see table below). Also on this issue, see the materials in the information block “Encyclopedia of Solutions. Labor relations, personnel”, presented in the GARANT system.

The number of vacation days to which an employee is entitled upon dismissal, depending on the vacation period (with a vacation duration of 28 calendar days).

Every citizen of the Russian Federation who works officially has the full right to receive monetary compensation for unused vacation.

However, few people know what provisions of the law regulate this? How to write an application? How is monetary compensation calculated in a given situation?

What will happen to the employer if he does not pay compensation in full?

Let's look at these questions in more detail.

Legislative regulation

Today, the issue of the very procedure for calculating vacation days, as well as receiving monetary compensation for non-use, is regulated directly by the Labor Code of the Russian Federation.

In particular, we are talking about such articles:

• article No. 423, which regulates the procedure for calculating vacation days for every citizen of the Russian Federation working officially;
• Article No. 127, Article No. 126, which regulate the issue of payment of monetary compensation for unused vacation, including.

In addition to these legislations, the Tax Code of the Russian Federation is also taken into account, which regulates the issue of taxation of cash income received for unused main or additional vacation.

Determining the number of days

First of all, it is necessary to understand that the Labor Code of the Russian Federation does not have a clear procedure for determining the number of vacation days. But at the same time, when counting days of unused vacation, it is necessary to pay attention to Article No. 423 of the Labor Code of the Russian Federation, which states: monetary compensation paid proportionally days of unused vacation.

In order to understand the principle of determining vacation days, it is recommended to refer to the so-called cheat sheet, which will help determine the number of vacation days for which compensation is due:

When are these payments possible?

According to Article No. 127 and No. 126 of the Labor Code of the Russian Federation, monetary compensation for unused vacation is paid to employees who provided a corresponding statement.

To understand who is entitled to monetary compensation, the best option would be to list those categories that can't get compensation instead of vacation.

In particular, we are talking about the following:

• pregnant women;
• employees under 18 years of age;
• employees who work in conditions, including dangerous ones.

The rules for paying this monetary compensation are described in the following video:

Calculation procedure

Upon dismissal

Upon dismissal, employees who are entitled to receive monetary compensation must write a corresponding statement.

Wherein basic calculation rules is as follows:

In order to understand the principle of calculating compensation for unused vacation, let’s look at an example.

Gribinyuk M.V. worked at the Proletary enterprise since July 2018. In June 2019, Gribinyuk decided to resign and wrote a corresponding statement. His average monthly income was about 20 thousand rubles.

When making the calculation itself, it should be noted that the time period of 12 months has been worked out in full.

According to this information, the calculation procedure is as follows:

Definition cash payments for the entire annual period: 12 * 20,000 = 240,000 rubles.

Quantity vacation days per year – 28 days (according to the Labor Code of the Russian Federation).

Determination of average daily earnings for employee M.V. Gribinyuk. To do this, you need to divide your average annual earnings by 12 and then by 29.4. When calculated, this figure will be about 680 rubles per day.

After that, calculation of monetary compensation for unused vacation is carried out in this way: 680 * 28 = 19,040 rubles.

How to calculate if the time period has not been fully worked out?

Let's look at an example:

Let's consider this situation when Gribinyuk worked at the Proletary enterprise from July 2018 to April 2019. He also had an average salary of 20,000 rubles.

In this case, calculation of monetary compensation carried out in this way:

• it was taken into account whether Gribinyuk took out a vacation in 2018. If you took a vacation, it is not taken into account;
• it is also determined how many months you have worked - in this option 10;
• income for 10 months is determined - 200,000 rubles;
• vacation days are calculated: we turn to the above “cheat sheet” and see: 23.3 days;
• determine the number of calendar days - 29.4 * 10, then add 29.4 / 28 days and multiply again by 28 days. Thus, 323.4 is the number of calendar days in a year;
• divide 200,000 by 323.4, and it turns out 14,409 rubles.

No dismissal

If we talk about the procedure for calculating monetary compensation for vacation without dismissal, then the algorithm itself is completely identical to that for dismissal. There are no special features in this option.

Writing an application

If we talk about the statement itself, then the current legislation does not provide for a clear form for writing it. However, some rules still need to be followed.

In this case we are talking about such rules, How:

Taxation issues

It is necessary to understand that monetary compensation for unused vacation subject to taxation.

In turn, it is deducted in accordance with Article 217 of the Tax Code of the Russian Federation only in such cases as:

• if monetary compensation is paid to the employee directly on the last working day;
• if compensation is paid on the day the salary is received, but the employee is not fired.

In other cases, personal income tax is not charged.

Income tax is not taken into account.

One key point to remember is that corporate income taxes should not directly affect the amount of cash compensation for employees.

Monetary compensation to any of the employees must be included and counted among the company's expenses that are necessary to make payments to its employees. This is enshrined in Article 255 of the Tax Code of the Russian Federation.

UST, contributions to the Pension Fund and Social Insurance Fund are not paid.

The employer himself must transfer all necessary contributions if the company's base itself has been reduced, only if the employee decides:

If we analyze this point, then on the one hand it is so, but on the other hand, the legislation of the Russian Federation states that all employees who work officially are completely exempt from such types of taxation.

In addition, the Tax Code, in particular Articles No. 238, No. 11, states that monetary compensation accrued for the main vacation is not subject to taxation.

Moreover, according to Article No. 255 of the Tax Code of the Russian Federation, additional leave also cannot be subject to taxation.

If the employer subjects this compensation to taxation, the employee has the right to apply to the courts or to law enforcement agencies to protect his rights.

Features of calculating compensation in some situations

Maternity leave

The issue of providing monetary compensation for is regulated by such provisions of law as:

• Article No. 127 of the Labor Code of the Russian Federation;
• The rules on additional leaves, in particular paragraphs 28 and 29.

When counting for this category taken into account:

• the total number of vacation days for which you can receive compensation;
• daily average earnings of a pregnant woman.

Every employer needs to pay attention to the fact that the calculation of monetary compensation for this category of citizens is strictly under the control of the Government of the Russian Federation. For this reason, if the rules are not followed, sanctions may be imposed on the employer.

Part-timer

The current legislation of the Russian Federation does not differentiate the procedure for calculating compensation for unused vacation for regular employees and those categories who work part-time.

According to Article No. 114 of the Labor Code of the Russian Federation, the calculation procedure is carried out in a standard manner.

Upon dismissal by transfer

According to Article No. 127 of the Labor Code of the Russian Federation, the calculation procedure for these categories of citizens is carried out in the same way as for regular dismissal. No special features are provided.

For additional vacation

The process of calculating monetary compensation, according to the Labor Code of the Russian Federation, is completely standard, as for regular main leave.

If an employee has decided to receive monetary compensation for additional leave, then he must receive it on the day when wages are paid.

Cash compensation is calculated as follows: the number of days of additional leave is multiplied by the average earnings per day. That's the whole feature.

Non-payment or underpayment of compensation

In the event that the employer has not paid monetary compensation for unused vacation in full or in part, then there is a possibility of such sanctions, How:

• an administrative fine in the amount of 120 thousand rubles or in the amount of the employee’s average annual earnings;
• deprivation of the right to hold leadership positions for a period of 1 year;
• the court may decide on forced labor for up to several years;
• prison term up to 1 year;
• a fine of 100 to 500 thousand rubles if the employer refuses to pay compensation.

Annual leave. Calculation

One of the guarantees for workers is the opportunity to use time annually for... Some categories have an additional 28 days beyond the standard. Such days, set above the norm, can be replaced by. The same option is possible if an employee decides to quit and has vacation days that he did not have time to take off during the work process.

Payments of this kind are not simple, so the employer may have a question about how to correctly calculate the required payments for unused vacation, and what nuances should be taken into account.

Any employee with whom an employment relationship has been properly established has the right to guaranteed vacation time. Days must be paid based on the previous year.

You can use the right to leave if you have continuous work experience with one employer for six months. In subsequent years, the employee will go on vacation based on the vacation schedule drawn up.

The standard guaranteed amount is 28 calendar days. Certain categories of employees have the opportunity to take advantage of the right to longer leave.

The time period can be used at once, that is, all four prescribed weeks, or divided into parts. Moreover, one of the parts must be at least two weeks old.

What constitutes unused vacation?

Employees do not always have the opportunity to use their vacation within the time frame they planned. In this case, the rest period may be extended or postponed to another date.

Most often, postponing or extending vacation is due to:

• The employee left while on vacation.
• During vacation, the employee was assigned to perform a task of national importance. During this period, the employer cannot keep the employee at work.
• In other cases provided for by agreement of the parties or by law.
• If an employee has not gone on vacation for two years due to the fault of the employer, this will be considered a violation of the law and not the most favorable consequences for the employer.

As practice shows, situations in which people do not have time off are quite common. There are situations when such part of the vacation is forgotten and the days required by law are lost. To prevent this, every employee must know in what order they are entitled.

Options for receiving payments

Compensation for unused vacation

Compensation for vacation that the employee did not have time to take off is regulated by the Labor Code of the Russian Federation, which provides for its provision in the following cases:

• The employee is dismissed and is paid compensation for all days of unused vacation.
• The employee wishes to take a vacation, which will be immediately followed by dismissal. Since the amount of vacation pay and the amount of compensation are almost the same, the employee does not lose anything in terms of money.
• The employee wishes to receive payments without dismissal.

Each of these options is convenient for the employee, but in practice, the first and third options raise more questions. Therefore, they should be considered in more detail.

Receiving compensation without being fired

The case when an employee receives monetary compensation for unused vacation without going through the procedure is if he has additional vacation days provided in addition to the 28 days required by law.

The initiator of such a replacement is the employee. Accordingly, the employer resolves this issue after a written request. The result of consideration of the application by the employer can be either negative or positive; such a replacement procedure is his right, not his obligation.

With this type of compensation, the following nuances should be taken into account:

• If an employee has the right only to standard leave of 28 days, then, accordingly, there can be no talk of any compensation. The employee can either simply use the days of such leave that are not taken off or receive compensation for them at.
• If, when summing up the days, each vacation is still equal to 28 days or the unused portion of these days, then monetary compensation is not possible.
• If vacation days are exceeded, additional days may be reimbursed in cash in whole or in part.
• , persons under the age of majority and employees working in unfavorable conditions do not have the right to replace vacation with payments, except in cases of making a decision to leave.

The formula for calculating compensation is the same as for dismissal.

Application for compensation

You can receive the required cash payments only after writing the appropriate application. There is no special form for such a document, so the employee must adhere to general writing rules. To do this, the application states:

• Name of the organization, full name of the manager, information about the employee submitting the application. This information is written in the upper right corner.
• The word “Statement” is written on the line below and after an indentation, the essence of the statement is stated on a new line.
• The time period for which vacation was not used is indicated.
• At the end there is a date and signature of the applicant.

The completed document is sent to the HR department for review.

The calculation will be made only after the application is approved and transferred to the accounting department. Therefore, if any questions arise, you should immediately seek clarification from the specialists who conduct the calculations for calculating the due payments.

Compensation upon dismissal

Compensation for unused vacation upon dismissal

If an employee decides to resign, the employer is responsible for maintaining control over the procedure for processing the necessary payments and accruing the required payments. It is at the stage of settlements with the employee that the most questions and problems arise, since quite often the required accruals are made incorrectly, as a result of which the employee’s rights are infringed.

The employee must receive all due accruals on the last day of work, which is also the day of dismissal.

To receive full compensation, the employee must work for the employer for at least 11 months. If it was not possible to work the specified number of months, then the calculation will be carried out in proportion to the days of vacation for the dates already worked.

For 10 months he works for one employer.

During this time they did not take leave. The employee was on leave for 3 days in September and on sick leave for 10 days in October.

The salary for the entire period of his work amounted to 250,000 rubles.

Compensation is calculated as follows:

• 28 / 12 * 10 = 23 – number of days to be compensated.
• (9 * 29.3) + (30 - 3) * 29.3/30 + (31-10) * 29.3/30 = 304 – work experience.
• 250,000 * 304 = 822.36 rubles - average daily earnings.
• 822.36 * 23 = 18,914.28 rubles – due compensation.

When using formulas for calculations, you must have the correct information. Control over the calculations made should be carried out by accounting specialists. When receiving compensation, the employee should carefully recalculate the amount received in order to eliminate possible errors in the calculations.

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Depending on the reason for which a company employee leaves and how long he has worked for the company, he may be entitled to various compensation amounts paid upon final settlement with him. In this article we will tell you how compensation is calculated when dismissing an employee in 2019, and what documents are needed for this.

The procedure for dismissing an employee of an enterprise consists of going through the following stages:

1. Submitting an application by an employee if leaving work is initiated by him.
2. Issuance of a dismissal order by the manager.
3. Final settlement with the employee and delivery of a work book with a corresponding entry about the reason for leaving work.

And no matter on what basis the employee is dismissed, the date of transfer of documents and money to him should be the last working day.

Dismissal of an employee who has worked for 2 weeks, 1 month, 5 months, 6 months, 11 months

There are situations when an employee has to be fired at his own request or on the initiative of the employer, when he has worked very little, or has worked for less than a full month, or has not stayed at the enterprise until the end of the working year. In such cases, the employer must competently carry out the dismissal procedure, otherwise the employee’s rights will not be respected.

Most often, the dismissal of an employee who has worked only 2 weeks occurs:

• on their own initiative,
• based on the results of the probationary period (option for those dismissed after 2 weeks and 1 month of work).

If it was decided to formalize the dismissal of an employee as having failed the test, you need to remember that for this a probationary period had to be assigned, and it could last no more than a month. Labor legislation does not establish an employer’s obligation to prescribe tests, and therefore, if the company’s policy does not provide for any testing of a candidate’s abilities for a job, then it will be possible to fire him only for absenteeism and violations, or at will.

Dismissal is made without writing a corresponding statement - the employer only deregisters the employee’s employment contract with the Employment Service.

If a decision is made to formalize the dismissal as a resignation of one's own free will, the employee is obliged to notify about this 2 weeks in advance, which will subsequently have to be worked out if the employer requires it (if desired, the parties can agree to dismissal on any day without working out the required period). It happens that work is not possible due to the employee moving to another region, pregnancy, etc.

As for payments, during the final settlement in any case it is necessary:

• pay wages for the time actually spent at work,
• make calculations and accrue compensation for vacation that could have been used, but which never came to pass (on average, for a month of work, the right to 2 days of rest arises, therefore, for 2 weeks of work and for 1 month of work, 1-2 days should be compensated non-vacation).

Dismissal after 5, 6 and 11 months of work can be motivated as follows:

1. The employee himself wished to leave the workplace.
2. The duration of the urgent contact has expired.
3. An employee is transferred to a new position in another company.
4. Staff reduction. Read also the article: → "".
5. Liquidation of the enterprise.
6. Allowing employees to regularly violate labor discipline.

Even when an employee has not worked for a full six months or a year, he will be entitled to compensation for unused rest days. And if there has been a reduction in staff, or the employee’s departure from work was initiated by the employer for another reason, the employee is entitled to other types of compensation for early termination of employment.

Salary for less than a month of performance of official duties is calculated:

1. By the nominal number of days in a month (the average number of days in a month is determined by regulatory documents, in 2016 it was 29.4 days):

Salary = full salary: 29.4 x ChOD, Where

• Salary – salary calculated based on the nominal number of days,
• FZP – actually assigned salary,

1. Based on the actual number of days in a month:

Salary = salary: KDM x CHOD, Where

• Salary – salary calculated based on the actual number of days in a month,
• FZP – actual salary of the employee,
• KDM – number of days in a month,
• CHOD – number of days worked.

Additionally, holidays, weekends, days of absence are taken into account with the same salary.

Reasons for receiving compensation payments upon dismissal

The main reason for assigning compensation payments to an employee is the fact of his leaving work, since the manager guarantees his employees material well-being. Mandatory contributions to extra-budgetary funds throughout the entire period of an employee’s work serve as social guarantees, including for a “cash reserve” in the event of loss of a job.

Another reason for issuing to a former employee all the money due to him is the obligation of the boss to pay the staff at the end of the employment relationship. It is recognized as fulfilled only at the moment the employee receives all the money, and extra-budgetary funds receive all deductions for it.

Types of compensation for dismissed employees

The labor legislation of Russia has approved a number of payments due to an employee upon dismissal from work:

• compensation for dismissal of an employee due to poor health,
• payments upon dismissal at the initiative of the employee himself,
• payments upon dismissal by agreement of the parties,
• payments upon dismissal of an employee due to staff reduction.

When calculating the amount of cash payments, the hours worked, the form of payment accepted by the company, the tariff rate, salary allowances and bonuses for good work due to staff are taken into account.

For any reason for staff leaving the enterprise, the employer must make payments for annual leave that the workers did not have time to take. When leaving work occurred on the initiative of the authorities, those dismissed are also entitled to severance pay (in addition to payment for the time actually spent at the workplace while performing official duties). Read also the article: → "".

Compensation for early termination of an employment contract

Dismissal in case of early termination of an employment contract must be preceded by notification by the employer to the employee 2 months before the date of his actual departure from work. The employer does not have the right to force an employee to write a letter of resignation of his own free will, since this is beneficial exclusively to the employer, who will not have to pay his employee severance pay.

When reducing staff, the law generally prohibits specifying the reason for dismissal as “personal desire of the employee,” since two grounds for leaving work cannot arise simultaneously. In addition, an entry in the work book upon dismissal due to staff reduction is more beneficial for the worker both in terms of finding a new job and in terms of obtaining various benefits.

The procedure for such dismissal is as follows:

1. The employee receives a notification and agrees to it.
2. The employer instructs the accounting department to pay the employee for the amount of compensation for unprovided vacation and severance pay.
3. The employee receives a compensation payment for early termination of his employment contract.

Additionally, compensation is assigned for the period remaining until the end of the notice period. In total, the fired person will receive his due salary with all allowances, compensation for rest that was not given, severance pay and compensation salary for the time that he could still work before the dismissal, but agreed not to work.

The purpose of imposing an obligation by law on an employer to pay severance pay is to ensure the livelihood of an employee who, through no fault or unwillingness, has lost a source of income while he is looking for a new employer.

It is worth keeping in mind that any misconduct in the workplace that would not have been taken into account before, before dismissal, can serve as a reason for manipulation on the part of the employer in order to force the employee to resign of his own free will. At such a time, you should not allow lateness or other, even minor, disciplinary violations.

Compensation for vacation that the employee did not have time to take

For whatever reason, an employee leaves work, among the obligatory payments for him will be compensation for annual leave not provided before the date of dismissal. Moreover, if he had the right to vacation twice, but did not go on vacation for two years in a row, he will receive double compensation.

However, working for 2 years in a row without rest is illegal, and therefore the employer must give an explanation about this, except in cases where the employee has done something wrong. The procedure is this because compensation for unused vacation is not paid if the employee is fired for serious violations. The day of actual departure from the enterprise will be the last day of rest, and before that the employee will already be given all the compensation due to him for unused vacations.

Employee compensation for staff reductions

The dismissal of employees when reducing the company's staff is recognized by law as independent of the wishes of management and subordinates. Extra-budgetary funds are involved in the implementation of social programs aimed at providing for citizens who have lost their jobs through no fault or initiative.

Dismissed employees receive wages with the allowances and bonuses they are entitled to for the time actually spent at work, compensation for annual rest not provided (if any), severance pay, which is certainly paid in two cases:

• upon closure of the enterprise,
• when staffing is reduced.

The average salary is retained by a dismissed employee only until (but not more than 3 months, and only after such a decision is made by the Employment Service) he signs a contract with a new employer. And if we are talking about a part-time worker who still has a second job, then he is not entitled to severance pay at all.

If there is no part-time job, the dismissed employee contacts the Employment Service within 14 days and leaves an application to find a new job. And in the event that the Employment Center does not find a suitable position at another enterprise, it will receive from the former employer the amount of its average earnings for 3 months instead of the standard two.

Compensation for police officers upon dismissal

Police officers are entitled to full compensation for each vacation not used on time until January 1 of the year in which the dismissal took place (the reason does not matter). Compensation amounts for rest that the police officer did not take during the year of dismissal will be paid:

• upon length of service at which the right to pension payments arises, upon reaching the age limit, upon dismissal due to staff reduction or deterioration of health (for annual leave in full, and for other types of rest - in proportion to the length of service in the year of departure from service in the amount of 1/12 of the vacation for 1 full month of work);
• for all other reasons (for each entitled type of rest in the amount of 1/12 of the duration of leave for 1 full month of service based on the average salary).

When a police officer leaves service, he is entitled to:

1. Salary for the entire period of service.
2. Quarterly bonus calculated based on actual time served.
3. Compensation equal in value to at least two salaries for the year (if it was not paid in the relevant year).
4. A one-time financial incentive based on the results of 12 months is proportional to the time actually spent in service.
5. Compensation for vacation not provided before dismissal.
6. One-time benefit in the amount of:

• 5 average monthly salaries (dismissal due to age, health reasons, staff reduction, illness, after 10 years of service),
• 10 average monthly salaries (with 10-14 years of service),
• 15 average monthly salaries (with 15-20 years of service),
• 20 average monthly wages (with more than 20 years of service),
• 40% of the transferred amounts (if dismissed for other reasons),
• the transferred amounts + 2 salaries (if the policeman was awarded an order during his service or was awarded an honorary title).

The salary is the one that was assigned at the time of dismissal. Years of service are not rounded to full years. If dismissal occurs upon re-employment, payments are calculated with the offset of previously paid amounts for length of service. If the total length of service was less than 15 years, and the policeman was dismissed without the right to a pension, his salary is retained for 12 months after leaving service (annual indexation is taken into account).

Calculation of compensation payments

When an accountant calculates payments due to an employee, the company’s payment scheme, bonus payments and various allowances, and the number of hours of work per working day must be taken into account. Additional compensation for early termination of the contract is calculated taking into account the period before the end of the time allowed for notice of dismissal.

Non-vacation days will be calculated based on the time actually spent at work during the year. Severance pay is calculated in proportion to the number of days allotted for rest during the months of work.

Formula for calculating average daily income:

SDZP = FZP: FTD, Where

• SDZP – average daily earnings,
• Salary is the salary actually assigned to the employee,
• FTD – actual working days worked.

Formula for calculating average monthly salary:

SRZP = SDZP x TD: 2, Where

• SRWP – average monthly salary,
• TD – number of working days for the last 2 months.

Formula for compensation for vacation not taken:

KZO = SDZP x ChDO, Where

• KZO - compensation amount for ungranted leave,
• NDO – number of vacation days.

Formula for calculating the duration of vacation (with a standard vacation of 28 days):

NIR = 2.33 x NIM, Where

• 2.33 – the average number of rest days due per month of work,
• NLM is the number of full months of work.

An example of calculating severance pay and compensation for unused vacation upon dismissal

Petrova resigned on July 20, 2014 due to changes in working conditions. Severance pay should be calculated in a single amount (05.2014 and 06.2014 are taken into account). Petrova received a salary of 10 thousand rubles. She also received about 4 thousand rubles in hospital benefits (not taken into account when assigning severance pay).

Petrova did not have time to rest during her 28-day vacation.

• Let's calculate the average daily income (for the above 2 months, 33 days were worked):

10,000: 33 = 303 rubles.

• Salary calculation based on average monthly number of days (20):

303 x 20 = 6060 rubles - this will be the amount of severance pay.

• Amount of compensation for unprovided leave:

303 rubles x 28 days = 8484 rubles.

Taxation of compensation payments upon dismissal

Compensation for vacation not taken is subject to personal income tax, but not subject to unified social tax. Severance pay is not subject to personal income tax and unified social tax if it is paid within the framework of current legislation (additional benefits from the employer will be subject to personal income tax and unified social tax).

In the case where the amount of severance pay is not subject to Unified Social Tax, insurance contributions to the Pension Fund are also not made. Also, insurance premiums are not charged for compensation for unprovided vacation. There are also no contributions to the Social Insurance Fund for insurance against accidents and occupational diseases from the amounts of compensation for vacations not taken and severance pay.

Necessary documents for registration

List of documents that are the basis for launching the dismissal procedure:

• An employee's statement of desire to resign.

• Agreement between employee and employer on termination of employment relationship.

• Notice of termination of a fixed-term employment contract.

List of documents for the dismissal procedure:

1. Order from the authorities according to f. N T-8, T-8a with designation:

• reasons for employee leaving work,
• articles of the Labor Code.

1. Work record book with a note about the reasons for leaving the enterprise.
2. Note-calculation according to f. No. T-61 with a list of amounts paid.
3. Personal card of the employee by f. N T-2 with a note of dismissal.

Entry in the work book and personal card upon dismissal of an employee

Depending on the reasons for dismissal, the following entries are made:

In case of dismissal before or at the end of the probationary period, the entry “dismissed due to the determination of inadequacy for the position held during the probationary period” is made.

Responsibility for refusal to pay compensation upon dismissal

If all due compensation to the dismissed employee was not paid on time, the head of the enterprise will be obliged to pay him a penalty equal to 1/300 of the Central Bank of the Russian Federation refinancing rate for the day of delay (the rate in effect on the day of delay is taken into account).

Formula for calculating compensation for delayed payments:

CH = ST: 100 x 1:300 x SZ x NDP, Where

• CH – amount of penalty,
• ST – Central Bank rate,
• SZ – amount of debt to the employee,
• NDP – number of days overdue payment.

The remuneration system adopted by the company does not play a role.

Legislative acts on the topic

Typical design mistakes

Mistake #1. The employee only worked for 1 month; upon dismissal, the employer only paid him a salary.

Even after working for such a short time, the employee receives the right to compensation for unused rest (on average 2 days for each month worked).

Mistake #2. The employer promises to pay the payments and compensations due to the employee in the near future, when he has a sufficient amount.

All payments upon dismissal of an employee must be made as of the employee's last day of work. If he was not at the workplace, the money is issued maximum the next day after the employee applies for payment.

Answers to common questions

Question No. 1. On what day should the final payment be made to an employee who went on vacation before dismissal?

In such a situation, the payday is the last day before the employee goes on vacation.

Question No. 2. From what funds is severance pay paid to an employee upon dismissal from the company?

The amount of severance pay is issued from the personal funds of the company’s management, since this is not a social benefit.

If a person is injured as a result of an accident at work, they are entitled to compensation. JOB.RU expert, lawyer Olga Sokolova will tell you how to get it.

In the event of an accident at work, you should not succumb to the employer’s persuasion and negotiate benefits without drawing up reports and other documents. In this situation, an employee injured in an accident loses the legislative support of the state in the event of complications or subsequent refusal of compensation by the employer. This is beneficial for the employer - after all, without filling out documents, he will not come under the close attention of labor inspectors.

1. Qualify the accident

Accidents are regulated by Article 227 of the Labor Code of the Russian Federation. You can count on compensation for all injuries and damages sustained at work during the working day – including during breaks and overtime. However, they do not have to be directly related to your work. For example, you may fall on the way from one office to another - this will also be considered an industrial accident.

You also have the right to expect compensation if the accident occurred on the way to and from work, during business trips and business trips.

The order of the Ministry of Health and Social Development of the Russian Federation No. 160 “On determining the severity of health damage in industrial accidents” describes in detail which injuries in the workplace are considered mild and which are considered severe.

In short, the severity of the injury is determined by how serious the harm is to your health, what medical consequences this may have for you, and how much capacity you have lost.

Severe accidents include: shock, coma, blood loss of more than 20% of the total volume, acute organ failure, penetrating injuries, some fractures (cervical vertebrae, spine, skull, chest), brain contusion, radiation injuries (from 12 Gy) , damage to the main blood vessels, termination of pregnancy.

All other cases (concussion, simple fracture, muscle strain, etc.) are considered mild.

At the same time, regardless of the severity, cases that resulted in: bodily injuries, including those inflicted by another person, heat stroke, burns, frostbite, drowning, electric shock, lightning, radiation, bites and other bodily injuries are subject to investigation. caused by animals and insects, damage due to accidents.

2. We control accounting and investigation

The rules for investigating and recording accidents apply not only to employees collaborating with the employer on the basis of an employment contract. They also apply to trainees, prisoners, persons involved in performing socially useful work and eliminating the consequences of accidents and other participants in the employer’s production activities (Article 227 of the Labor Code of the Russian Federation).

At the same time, all actions to investigate and record accidents, as well as to provide proper medical care to victims, are assumed by the employer (Article 228 of the Labor Code of the Russian Federation).

In the event of an accident, the employer is obliged:

Immediately provide first aid and transport victims to a medical facility, if necessary;
prevent the possible development of an accident;
leave the scene of the accident “as it was” at the time of the accident until an investigation begins (if this does not endanger other employees);
if it is impossible to preserve the situation, draw up diagrams, take photographs or videotape);
immediately inform the regional state labor inspectorate, the prosecutor's office at the scene of the accident, the compulsory social insurance insurer, the relevant trade union body, and the victim's relatives about the accident. Also, if the accident occurred on a business trip, you should notify the organization that sent the victim on this business trip;
in case of acute poisoning, the employer must also inform the territorial office of the Federal Service for Surveillance on Consumer Rights Protection and Human Welfare in his region.

The employer is obliged to take these actions immediately after the occurrence of an accident.

The investigation of injuries at work is legally assigned to state labor inspectors. It is regulated by articles 229 – 231 of the Labor Code of the Russian Federation. To register accidents, a report on an industrial accident must be drawn up in two copies for each victim. This is not a medical report, but a detailed description of what happened, if necessary, with the attachment of photographic materials and testimony. Also attached to the acts is a medical report issued by the doctors who provided assistance to the victim. Upon completion of the investigation, the reports are signed by inspectors and certified by the signature of the head and the seal of the organization.

3. We issue a benefit

All employees are subject to compulsory social insurance and this is the responsibility of the employer (Article 6 of the Federal Law “On the Basics of Compulsory Social Insurance”).

If the victim works part-time in several organizations, he has the right to demand compensation from all places of work. This is explained in the letter of the Ministry of Health and Social Development of the Russian Federation N3311-LG “On the procedure for assigning and paying benefits in connection with an industrial accident or occupational disease.”

To claim temporary disability benefits, you must provide the Social Insurance Fund with a copy of the accident report.

Compensation benefits are paid to the victim for the entire period of illness. In this case, the amount of the benefit is calculated in accordance with the length of service of the victim (Article 7 of the Federal Law “On the provision of benefits ...”). A benefit of 100% of average earnings (calculated for 12 months) is due to an employee with more than 8 years of experience, 80% to an employee with 5-8 years of experience, and 60% to an employee who has not worked for five years.