Compensation for unused vacation while working. Compensation for additional leave

Replacing vacation with monetary compensation does not lose its relevance: on the one hand, the employer does not need to think about who to replace the employee during his vacation, on the other hand, the employee receives double pay for this period. However, we should not forget that the right to annual leave guaranteed by federal law. What should we do in this case? The nuances of paying monetary compensation instead of vacation and how to calculate compensation for unused vacation upon dismissal will be discussed in this article.

Replacement of vacation with monetary compensation - when is this possible?

Many people think that vacation is voluntary and the employee himself has the right to decide whether to go on vacation or exercise the right to replace vacation with monetary compensation. In fact, an annual holiday of at least 28 calendar days- this is in some way an obligation provided for by the Labor Code of the Russian Federation. If for some reason, for example due to the characteristics of the employee’s work labor activity or living in a region with special climatic conditions, the duration of such vacation exceeds 28 days, then you can not take days off in excess of the established minimum, but receive compensation for them.

Replacing part of the vacation with monetary compensation is an employee’s right, which can be exercised by submitting an appropriate application. The law does not provide the employer with the right, on his own initiative, to limit the rights of an employee to the days of rest due to him, but it is up to the employer to decide whether to pay compensation or send the employee to rest for the entire stipulated period. The decision is made, as a rule, taking into account the work needs of the employee, production features, the enterprise's ability to bear additional material costs for the payment of compensation and the personality characteristics of the employee who applied for compensation payment.

When is it not possible to replace vacation with monetary compensation?

So, despite the fact that the employee has the right to receive monetary compensation for unused vacation days, this is rather the exception than the rule. In addition, not all categories of citizens can refuse their required vacation in favor of a cash bonus. For example, they cannot refuse days of rest, in accordance with the norms labor legislation(Article 126 of the Labor Code of the Russian Federation), workers under the age of majority (18 years) and pregnant women.

It should also be said that additional leave provided to citizens employed in work with hazardous and dangerous conditions labor, workers will also have to use, because the above rule of law in this case prohibits replacement of vacation with monetary compensation.

All other categories of employees have the right to submit an application to the employer to replace part of the vacation exceeding the established minimum (28 calendar days) with monetary compensation. Although it will be up to the employer to decide whether to satisfy the employee’s demands or not.

How to calculate compensation for unused vacation upon dismissal (step-by-step calculation)

Calculation of compensation for unused vacation is carried out in the same way as calculation of vacation pay. When calculating compensation, the following is taken into account:

average annual earnings of an employee, taking into account bonuses and incentives;
periods when the employee was on sick leave, on business trips or unpaid leave.

The employee's annual earnings are divided by 12 months, then by the average number of days in a month. The resulting amount will mean average earnings in 1 day. The daily salary is multiplied by the number of vacation days for which you want to receive monetary compensation. The resulting amount will be the final payment amount, from which, as with any other income, individual, personal income tax must be paid in the amount of 13% of the accrued amount. Thus, you need to subtract 13% from the payment amount obtained during the calculation - and you will get the final amount of compensation due to you.

An employee's annual paid leave can be replaced with monetary compensation only in two cases - if the dismissed employee has unused vacations left or if we are talking about replacing a part of the vacation exceeding 28 calendar days with a cash payment (). Let's look at both of these situations in more detail.

Compensation for unused vacation upon dismissal

Upon dismissal, the employee is paid monetary compensation for all unused vacations (). It is worth noting that even though the employee’s right to use vacation for the first year arises after six months of his continuous operation, an employee who has worked for the company for less than six months is still entitled to compensation unused vacation ( , ).

The employer must pay the amount due to the employee on the day of dismissal, and if the employee did not work on that day, then no later than the next day after he presents the corresponding demand ().

Determine the number of vacation days the employee is entitled to, taking into account his length of service. At the same time, not only employees who have worked a full year, but also employees:

have worked for this employer for at least 11 months, which are subject to credit towards the period of work giving the right to leave;
having worked from 5.5 to 11 months, if they are dismissed due to the liquidation of an enterprise or institution or individual parts of it, reduction of staff or work, as well as reorganization or temporary suspension of work, etc. ().

In all other cases, employees are entitled to leave proportional to their length of service. For example, if an employee has an annual paid leave of 28 calendar days, for each month of service he is entitled to 2.33 calendar days of leave (28 days: 12 months).

Thus, the number of vacation days due to an employee can be determined using the following formula:

O = E: 12 x C, where
O – the number of vacation days due to the employee;
E – total duration of vacation;
C – number of months of vacation experience.

Subtract the days already used by the employee from the number of vacation days allotted to the employee. At the same time, often the number of vacation days for which compensation is due upon dismissal turns out to be fractional. Their rounding is not provided for by law, but the Ministry of Health and Social Development of Russia explained that the employer can round the resulting number, although not according to the rules of arithmetic, but exclusively in favor of the employee ().

If the employee has completed a full 12-month pay period:

NW = (W: 12: 29.3) x D, where:

29.3 – average monthly number of calendar days (constant indicator in accordance with);

If an employee has not fully worked for one or more months of the pay period:

SZ = (W: (29.3 x M + N)) x KD, where:
SZ – average earnings for vacation days;
W – wages actually accrued for the billing period;
M – the number of full calendar months (when the employee worked all working days or shifts);
N – number of calendar days in incomplete calendar months;
D – number of calendar days of vacation.

In this case, the H indicator for each month must be calculated separately:

N = 29.3: KD x KO, where:
N – number of calendar days in an incomplete calendar month;
KD – number of calendar days in a month;
KO - the number of calendar days worked this month.

The results obtained for the H indicator for each partial month should then be summed up and the resulting total substituted into the formula for calculating average earnings.

Let us remind you that the average daily earnings are calculated for the last 12 calendar months (,). In this case, time, as well as amounts accrued during this time, are excluded from the billing period if:

the employee retained his average earnings in accordance with the law (for example, annual basic paid leave), with the exception of breaks provided for by the Labor Code of the Russian Federation for feeding a child;
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
the employee did not participate in the strike, but due to this strike he was unable to perform his work;
the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
the employee in other cases was released from work with full or partial retention wages or without payment in accordance with the law (clause 5 of the Regulations on the specifics of the procedure for calculating average wages).

ATTENTION!

Persons who have entered into an employment contract for a period of up to two months () and seasonal workers () are entitled to vacation not in calendar days, but in working days (at the rate of two working days per month of work). In this regard, the average daily earnings of such employees should be calculated using the following formula:

SZ = (Z: P6) x D, where:
SZ – average earnings for vacation days;
W – actual accrued wages;
P6 – number of working days according to the 6-day calendar working week attributable to time worked;
D – number of working days of vacation.

Multiply the calculated average daily earnings by the number of unused vacation days. This is what will happen due to the employee amount of compensation.

At the same time, the resigning employee has the right to prefer the vacation itself as compensation. In this case, he must submit a written application to the employer for the provision of unused vacation with subsequent dismissal - only employees who are fired for guilty actions cannot exercise this right (). In this case, the day of dismissal is considered the last day of vacation, and the last day of work is the day preceding the first day of vacation (). This is necessary so that the employer can properly fulfill its obligation to formalize the dismissal and pay the dismissed employee.

Compensation for part of annual paid leave

Part of the annual paid leave exceeding 28 calendar days can be replaced by monetary compensation (). This is possible when the employee is entitled to an extended or additional leave A ( , ).

In addition, when summing up annual paid leave or transferring leave to the next working year, compensation can be received for the part of each annual paid leave exceeding 28 calendar days, or any number of days from this part. If an employee who is entitled to an annual basic paid 28-day vacation did not use it last year, he will still not be able to receive compensation this year, regardless of how many days of vacation he has accumulated. This is due to the fact that, as stated above, the right to replace part of the vacation with a cash payment can only be used by those employees who are granted extended or additional vacation.

To learn how to correctly determine the period in which the last 12 calendar months of work of an employee applying for monetary compensation instead of vacation falls, read the material "Determination of the billing period when calculating compensation for unused vacation" V "Encyclopedia of solutions. Labor relations, personnel"

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However, there are a number of nuances that are important to keep in mind.

First, to receive compensation, the employee must submit a written application. The employer does not have the right to replace part of the employee’s vacation with compensation on his own initiative.

Secondly, the employee who submitted the corresponding application should not belong to any of the following categories:

pregnant women;
workers under 18 years of age;
workers engaged in work with harmful and (or) dangerous working conditions (if the question concerns).

These employees are prohibited from paying compensation even at their request. But there is an exception here too. It applies to workers engaged in work with harmful and (or) dangerous working conditions. Part of their annual additional paid leave, which exceeds seven calendar days, on the basis of an industry (inter-industry) agreement, collective agreements, as well as written consent employee, drawn up in the form of an additional agreement to employment contract, can be replaced by separately established monetary compensation ().

At the same time, even if all the above conditions are met, providing compensation for part of the vacation is the right, but not the obligation of the employer. Therefore, he has the right to refuse the employee’s request.

If management nevertheless decides to satisfy the employee’s request, replacing the vacation with monetary compensation must be issued in the form of an order from the employer, issued in free form. The main thing is to reflect for which vacation in which particular working year compensation is provided. In this case, the average earnings for payment of compensation are calculated in exactly the same way as for compensation for unused vacation.

Related documents:

Decree of the Government of the Russian Federation of December 24, 2007 No. 922 " "
, approved CNKT of the USSR April 30, 1930 No. 169

The fact that when an employee is dismissed for unspent vacation days, he is entitled to monetary compensation is probably known to every accountant. Is it possible to pay compensation to a working employee who did not take all the vacation days allotted for the year? provides such an opportunity, but in strictly limited cases. In addition, for you as an employer, replacing vacation with compensation for a working employee is a right, not an obligation. That is, if you wish, you can refuse to pay the employee money instead of vacation. And if you still agree to such a replacement, read the article for details on how to arrange it correctly.

Note.Replacing vacation with monetary compensation is the employer’s right, not his obligation.

Who should not replace vacation with monetary compensation?

The employee asks you to replace the vacation with monetary compensation. And before you grant his request, you should make sure whether the employee is one of the people for whom you cannot replace vacation with money. The list of such persons is provided for in Part 3 of Article 126 of the Tax Code of the Russian Federation. These include:

Pregnant women;

Workers under 18 years of age;

Workers exposed to radiation due to a disaster Chernobyl nuclear power plant(see also letter of the Ministry of Labor of Russia dated March 26, 2014 N 13-7/B-234);

Workers engaged in work with harmful and (or) dangerous working conditions. There is, however, an exception here.

So, you can replace with monetary compensation part of the annual additional paid leave for Chernobyl victims that exceeds its minimum duration - 7 calendar days (parts 2 and 4).

Accordingly, if your employee does not fall into any of the specified categories of persons, then you can replace his vacation with monetary compensation.

How many vacation days can be replaced

The maximum number of vacation days that can be replaced by compensation is not established by law. However, you also do not have the right to replace the employee’s entire vacation with monetary compensation.

The provisions of Part 1 of Article 126 of the Labor Code of the Russian Federation allow compensation to be paid only for that part of the vacation that exceeds 28 calendar days.

Consequently, your employees can count on a replacement only if you provide them with extended basic or additional leave (Articles 115 and 116 of the Labor Code of the Russian Federation). In the table on p. 28 we have listed the categories of employees who are entitled by law to extended basic and additional leave.

List of employees who are required to be granted extended basic or additional leave

	Grounds for granting leave	Minimum duration of leave
Extended main leave
Workers under 18 years of age	Art. 267 Labor Code of the Russian Federation	31 calendar days
Working disabled people (regardless of disability group)	Art. 23 Federal Law dated November 24, 1995 N 181-FZ	30 calendar days
Additional leave
Workers engaged in work with harmful and (or) dangerous working conditions	Art. 117 Labor Code of the Russian Federation	7 calendar days
Employees with a special nature of work	Art. 118 Labor Code of the Russian Federation	The period is determined by regulations of the Government of the Russian Federation
Workers with irregular working hours	Art. 119 Labor Code of the Russian Federation	3 calendar days
Employees working in the Far North (including part-time)	Art. 321 Labor Code of the Russian Federation	24 calendar days (16 calendar days - for areas equated to regions of the Far North)
Workers exposed to radiation as a result of nuclear tests at the Semipalatinsk test site	Clause 15 Art. 2 of the Federal Law of January 10, 2002 N 2-FZ	14 calendar days
Workers exposed to radiation due to the Chernobyl disaster	Clause 5 Art. 14 Law of the Russian Federation dated May 15, 1991 N 1244-1	14 calendar days

But even if your employees do not fall under the specified list, you can set additional leave for them yourself (Part 2 of Article 116 of the Labor Code of the Russian Federation). In this case, be sure to include it in the collective agreement or other local normative act procedure and conditions for granting such leave.

Note.The employer has the right, at its discretion, to provide employees with additional leave.

If in one working year the employee did not take part of the vacation of 28 calendar days and transferred them to next year, he will not be able to replace these days with compensation. Can only be replaced in cash vacation days exceeding 28 calendar days of main vacation each year.

Example 1. M.E. Sobolev has been working at AvtoLombard LLC since May 14, 2012. According to the employment contract, he has the right to paid leave of 28 calendar days for each working year. In the first working year (from 05/14/2012 to 05/13/2013) he used 21 calendar days of vacation. In the second working year (from 05/14/2013 to 05/13/2014) - 26 calendar days. For two working years, out of 56 calendar days (28 calendar days + 28 calendar days), he used only 47 days. 9 calendar days remain unused. Can he replace these unused days with monetary compensation? No, in this case the employee does not have the right to replace part of the vacation with monetary compensation. Since the duration of his annual paid leave is only 28 calendar days. And only days exceeding specified limit for each year of work.

How to replace vacation with cash compensation

To replace part of your vacation with monetary compensation, you need:

Receive a statement from the employee with a corresponding request;

Issue an order;

Make an entry about replacing vacation with compensation in the employee’s personal card;

Enter information about vacation replacement into the vacation schedule.

Let's look at these steps in more detail.

Step 1. Employee application. Replacement of vacation with monetary compensation is carried out at the request of the employee, which he reflects in his application. It should be written to the head of the company ( individual entrepreneur). The legislation does not establish the form of such an application, so an employee can draw it up in any form.

Step 2. Employer's order. If you agree to replace part of the employee’s vacation with monetary compensation, you must issue an appropriate order.

There is also no unified form for such an order. So compose it in free form. Indicate in it the full name and position of the employee, the number of days of the billing period and vacation to be replaced by monetary compensation. Also reflect the basis for issuing this order - details of the employee’s application.

Step 3. Employee’s personal card. After completing the order, information about replacing part of the paid leave with monetary compensation must be reflected in the employee’s personal card. This information is reflected in section VIII "Vacation".

Step 4. Vacation schedule. You should also reflect information about replacing part of the vacation with monetary compensation in the vacation schedule. To do this, make an entry in column 10 “Note”. Be sure to indicate the number of vacation days to be replaced and the details of the order. The entry in column 10 of the vacation schedule may be as follows: “Part of the additional paid leave in the amount of 4 (four) calendar days was replaced by monetary compensation based on order No. 136-ls dated July 29, 2014.”

How to calculate compensation

To determine the amount of monetary compensation to be paid to the employee, you need to multiply the average daily earnings by the number of days replaced by compensation.

Note.The amount of monetary compensation paid in lieu of vacation is calculated based on the employee’s average daily earnings.

The average daily earnings in this case are calculated according to the rules for calculating vacation pay. They are established by article and paragraph 10 of the Regulations on the specifics of the procedure for calculating average wages (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

So, if the employee worked the entire billing period, you should divide the actual amount of the employee’s salary for this billing period by 12 and by 29.3 (the average monthly number of calendar days).

If one or more months of the billing period are not fully worked out or there were excluded periods, then the average daily earnings are calculated as follows. First, determine the number of calendar days in fully worked calendar months:

KDMP = KMP x 29.3,

where KDMP is the number of calendar days in fully worked months of the billing period;

KMP - number of fully worked months;

29.3 - average monthly number of calendar days.

KDMN = 29.3: KKDMN x CODE,

where KDMN is the number of calendar days in a month that is not fully worked;

KKDMN - the number of calendar days of the month that is not fully worked;

CODE - the number of calendar days worked in a given month.

If there are several months that are not fully worked, then the number of calendar days must be determined for each of them. And then add up the results.

Then calculate the total number of calendar days taken into account when determining average earnings:

KKD = KDMP + KDMN,

where KKD is the number of calendar days taken into account when calculating average earnings.

Finally, determine your average daily earnings:

NW = NE: KKD,

where SZ is the average daily earnings;

SV - the amount of payments accrued to the employee in the billing period.

Example 2. An employee of AvtoLombard LLC, O.V. According to the employment contract, Simonova is entitled to additional leave of 4 calendar days. She appealed to the employer with a request to replace this part of the vacation with monetary compensation. The billing period is from August 1, 2013 to July 31, 2014. From April 1 to April 28, 2014 O.V. Simonova was in next vacation 28 calendar days. And in January 2014, the employee was sick for 10 days. The remaining months of the billing period have been fully worked out.

Over the last 12 calendar months, payments in favor of the employee amounted to 420,500 rubles, of which vacation pay was 29,800 rubles. and payments for a certificate of incapacity for work - 9200 rubles. We will calculate the amount of compensation that the employee is entitled to.

First, we determine the number of calendar days in fully worked months. It is 234 days. (8 months x 29.3 days). Now let's calculate the number of days in months not fully worked. For January 2014 it is equal to 19.85 days. (29.3 days: 31 days x 21 days), for April 2014 - 1.95 days. (29.3 days: 30 days x 2 days). Total days in months not fully worked amounted to 21.8 days. (19.85 days + 1.95 days).

The number of calendar days taken into account when calculating average earnings is 255.8 days. (234 days + 21.8 days). The payments taken into account do not include average earnings maintained during vacation and temporary disability benefits. Therefore, vacation pay must be calculated based on RUB 381,500. (420,500 rubles - 29,800 rubles - 9,200 rubles). The average daily earnings for calculating compensation will be 1,491.4 rubles. (RUB 381,500: 255.8 days). The amount of compensation to be paid to O.V. Simonova, will be 5965.6 rubles. (RUB 1,264.04 x 4 days).

Please note that labor legislation does not define the period within which you must pay compensation to the employee in lieu of vacation. But we recommend doing this on the next day established for payment of wages.

Note. FAQ

Is it possible to replace it with monetary compensation? study leave?

No. Labor legislation allows only part of the annual paid leave to be replaced with monetary compensation (Articles 126 and 127 of the Labor Code of the Russian Federation). And your employee’s study leave is not related to annual paid leave. It is considered additional targeted leave related to training (Articles 173-176 of the Labor Code of the Russian Federation).

What will happen to us if we replace an employee’s vacation not exceeding 28 calendar days with money?

In this case, you may be held accountable under Article 5.27 of the Code of Administrative Offenses of the Russian Federation for violating labor laws. The head of the company faces a fine of 1,000 to 5,000 rubles. For a repeated violation, he may be disqualified for a period of one to three years. And an organization can be fined in the amount of 30,000 to 50,000 rubles, and an entrepreneur - from 1,000 to 5,000 rubles. Instead of a fine, the organization and businessman may face suspension of activities for up to 90 days. True, this violation can only be detected if Labour Inspectorate will come to you with a check.

What taxes and contributions should be charged on compensation paid?

By general rule compensation paid in lieu of leave is the employee’s income. It is not mentioned in the list of payments not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation). Accordingly, from its amount you need to calculate, withhold and transfer personal income tax to the budget. About this - letter of the Federal Tax Service of Russia dated March 13, 2006 N 04-1-03/133. Personal income tax should be paid to the budget on the day you receive money from the bank to pay compensation or on the day it is transferred to the employee’s bank account.

Also, the amount of compensation paid to the employee is subject to contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund. This is directly provided for by subparagraph “and” of paragraph 2 of part 1 of article 9 of the Federal Law of July 24, 2009 N 212-FZ and paragraph 13 of subparagraph 2 of paragraph 1 of article 20.2 of the Federal Law of July 24, 2009 N 125-FZ. This conclusion is also confirmed by the regulatory authorities (letter of the Federal Insurance Service of the Russian Federation dated November 17, 2011 N 14-03-11/08-13985).

In addition to a month of paid rest, representatives of such professions can count on, or instead of the weekends allotted in addition to the standard leave, demand monetary compensation.

According to the Legislation, representatives of the following professions can count on such a pleasant addition to their vacation:

Professionals whose activities involve risk to life or daily emotional, psychological and physical activity. Such professions include: astronauts, military personnel, investigators, specialists working in the field of drug trafficking, air traffic controllers, customs officers.
Miners.
Representatives construction industry engaged in major repairs.
Miners and representatives of such specialties as nuclear power.
Specialists in the field of electrical energy.
Athletes, healthcare workers, doctors, coaches, donors.
Municipal government employees.
Representatives of professions related to metallurgical industry.
Specialists whose working hours, according to a collective agreement or other official document, are recognized as irregular.
Citizens working in unhealthy conditions.

Are all employees entitled to substitute additional leave compensation?

The employer has the right to provide additional leave to an employee, regardless of what position he holds. Even if the employee’s work does not fall into the categories listed above.

If the employee’s work is related to any of the listed points, granting such leave is employer's duty.

A citizen can take advantage of additional leave:

in the form of prescribed non-working days;
as ;

The exception to this situation is a group of people for whom additional leave cannot be compensated in monetary terms.

These include:

Employees under eighteen years of age.
Pregnant women.
Customs officers.
Citizens who received radiation exposure during the process.

How is compensation calculated?

The scheme for calculating compensation for additional leave is no different from the similar calculation of standard leave pay.

Based on two years, the amount of average daily earnings is calculated. The found amount is multiplied by the number of days of vacation provided.

If an employee decides to exercise the right to receive monetary compensation, then on the next payday he will receive an amount equal to the vacation pay.

Calculation examples

Example 1

Irina Nikolaevna is a specialist in the human resources department at the St. Petersburg State Budgetary Healthcare Institution “City Clinic No. 5”. Irina’s salary is 30 thousand rubles. According to the collective agreement, an employee of the public sector, to which this specialty belongs, has an irregular working day. Therefore, Irina Nikolaevna can take an additional 14 days to her vacation.

From May 1, 2016, Irina Nikolaevna rested for 28 days. After returning from vacation, the employee decided to receive compensation for additional vacation and wrote a statement addressed to management with a request to provide her with such cash payment. On the next payday, Irina will receive a payment in the amount of 14,286 rubles.

Example 2

A pregnant employee working in an enterprise with hazardous working conditions has the right to an addition to the standard leave - 14 days. The employee's salary is 25 thousand rubles. From June 1, 2016, a woman goes on vacation and wants to add up her standard and additional vacations. She wrote about this in a statement to her employer. Thus, the employee’s return date to work is July 13, 2016. The vacation payment she will receive will be equal to 35,714 rubles.

How to properly process a payment?

An employee, in order to receive the desired monetary payment, instead of the required vacation, only needs to write an application addressed to the director outlining his request.

Sample application for monetary compensation for additional leave:

If an employee wants to quit

Consider a situation where an employee wants to interrupt labor Relations with the employer, and also not to lose the opportunity to exercise the right to receive compensation for additional leave.

In this case, two applications are written: for dismissal and for compensation.

Next, a statement is written with a request to replace the vacation with monetary compensation. according to the sample provided above. After the boss signs the application, HR employees will have to prepare the appropriate orders.

Within the framework of this topic, one cannot fail to mention the employer’s responsibility for failure to provide this type of leave to its employees.

In this case, the legislation provides for certain measures of influence on the unscrupulous manager.

The fact that when an employee is dismissed for unspent vacation days, he is entitled to monetary compensation is probably known to every accountant. Is it possible to pay compensation to a working employee who did not take all the vacation days allotted for the year? Article 126 of the Labor Code of the Russian Federation provides such an opportunity, but in strictly limited cases. In addition, for you as an employer, replacing vacation with compensation for a working employee is a right, not an obligation. That is, if you wish, you can refuse to pay the employee money instead of vacation. And if you still agree to such a replacement, read the article for details on how to arrange it correctly.

Note.Replacing vacation with monetary compensation is the employer’s right, not his obligation.

Who should not replace vacation with monetary compensation?

- pregnant women;

— workers under the age of 18;

— workers exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant (see also letter of the Ministry of Labor of Russia dated March 26, 2014 N 13-7/B-234);

— workers engaged in work with harmful and (or) dangerous working conditions. There is, however, an exception here.

Thus, you can replace with monetary compensation a part of the annual additional paid leave for Chernobyl victims that exceeds its minimum duration - 7 calendar days (Parts 2 and 4 of Article 117 of the Labor Code of the Russian Federation).

Accordingly, if your employee does not fall into any of the specified categories of persons, then you can replace his vacation with monetary compensation.

How many vacation days can be replaced

The provisions of Part 1 of Article 126 of the Labor Code of the Russian Federation allow compensation to be paid only for that part of the vacation that exceeds 28 calendar days.

List of employees who are required to be granted extended basic or additional leave

Category of workers	Grounds for granting leave	Minimum duration of leave
Extended main leave
Workers under 18 years of age	Art. 267 Labor Code of the Russian Federation	31 calendar days
Working disabled people (regardless of disability group)	Art. 23 Federal Law of November 24, 1995 N 181-FZ	30 calendar days
Additional leave
Workers engaged in work with harmful and (or) dangerous working conditions	Art. 117 Labor Code of the Russian Federation	7 calendar days
Employees with a special nature of work	Art. 118 Labor Code of the Russian Federation	The period is determined by regulations of the Government of the Russian Federation
Workers with irregular working hours	Art. 119 Labor Code of the Russian Federation	3 calendar days
Employees working in the Far North (including part-time)	Art. 321 Labor Code of the Russian Federation	24 calendar days (16 calendar days for areas equated to regions of the Far North)
Workers exposed to radiation as a result of nuclear tests at the Semipalatinsk test site	Clause 15 Art. 2 of the Federal Law of January 10, 2002 N 2-FZ	14 calendar days
Workers exposed to radiation due to the Chernobyl disaster	Clause 5 Art. 14 Law of the Russian Federation dated May 15, 1991 N 1244-1	14 calendar days

But even if your employees do not fall under the specified list, you can set additional leave for them yourself (Part 2 of Article 116 of the Labor Code of the Russian Federation). In this case, be sure to specify in the collective agreement or other local regulatory act the procedure and conditions for granting such leave.

Note.The employer has the right, at its discretion, to provide employees with additional leave.

If in one working year an employee did not take part of the vacation of 28 calendar days and transferred them to the next year, he will not be able to replace these days with compensation. Only vacation days exceeding 28 calendar days of the main vacation each year are subject to cash replacement.

How to replace vacation with cash compensation

To replace part of your vacation with monetary compensation, you need:

— receive a statement from the employee with a corresponding request;

- issue an order;

— make an entry about replacing vacation with compensation in the employee’s personal card;

— enter information about vacation replacement into the vacation schedule.

Let's look at these steps in more detail.

Step 1. Employee application. Replacement of vacation with monetary compensation is carried out at the request of the employee, which he reflects in his application. It should be written to the head of the company (individual entrepreneur). The law does not establish the form of such an application, so the employee can draw it up in any form. A sample employee application to replace vacation with monetary compensation is presented above.

to CEO

LLC "AvtoLombard"

Efimov P.S.

Statement

In accordance with Article 126 of the Labor Code of the Russian Federation, I ask you to replace with monetary compensation part of the additional paid leave for the period from August 1, 2013 to July 31, 2014 in the amount of 4 (four) calendar days.

Date: 07/28/2014

Step 2. Employer's order. If you agree to replace part of the employee’s vacation with monetary compensation, you must issue an appropriate order.

There is also no unified form for such an order. Therefore, compose it in any form. Indicate in it the full name and position of the employee, the number of days of the billing period and vacation to be replaced by monetary compensation. Also reflect the basis for issuing this order - details of the employee’s application. A sample of an order to replace part of the vacation with monetary compensation is presented below. Be sure to familiarize the employee with the order and sign it.

Limited Liability Company "AvtoLombard"

Order

On replacing part of the vacation with monetary compensation

In accordance with Article 126 of the Labor Code of the Russian Federation

I order:

Reception department manager O.V. Simonova to replace with monetary compensation part of the additional paid leave granted for the period of work from August 1, 2013 to July 31, 2014, exceeding 28 calendar days, in the amount of 4 (four) calendar days.

Reason: statement by O.V. Simonova from 07/28/2014

CEO Efimov P.S. Efimov

I have read the order:

Manager Simonova O.V. Simonova

29.07.2014

Employee personal card (fragment)

Type of leave (annual, educational, without pay, etc.)	Work period		Number of calendar days of vacation	date		Base
Type of leave (annual, educational, without pay, etc.)	With	By	Number of calendar days of vacation	started	graduation	Base
1	2	3	4	5	6	7
Annual basic paid	01.08.2013	31.07.2014	28	01.04.2014	28.04.2013	Order dated 08/07/2013 N 15-dated
Additional paid	01.08.2013	31.07.2014	4	Replacing vacation	monetary compensation	Order dated June 30, 2014 N 136-ls

How to calculate compensation

To determine the amount of monetary compensation to be paid to the employee, you need to multiply the average daily earnings by the number of days replaced by compensation.

Note.The amount of monetary compensation paid in lieu of vacation is calculated based on the employee’s average daily earnings.

The average daily earnings in this case are calculated according to the rules for calculating vacation pay. They are established by Article 139 of the Labor Code of the Russian Federation and clause 10 of the Regulations on the specifics of the procedure for calculating average wages (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

KDMP = KMP x 29.3,

where KDMP is the number of calendar days in fully worked months of the billing period;

KMP - number of fully worked months;

29.3 is the average monthly number of calendar days.

KDMN = 29.3: KKDMN x CODE,

where KDMN is the number of calendar days in a month that is not fully worked;

KKDMN - the number of calendar days of the month that is not fully worked;

CODE - the number of calendar days worked in a given month.

If there are several months that are not fully worked, then the number of calendar days must be determined for each of them. And then add up the results.

Then calculate the total number of calendar days taken into account when determining average earnings:

KKD = KDMP + KDMN,

where KKD is the number of calendar days taken into account when calculating average earnings.

Finally, determine your average daily earnings:

NW = NE: KKD,

where SZ is the average daily earnings;

SV - the amount of payments accrued to the employee in the billing period.

Example 2. An employee of AvtoLombard LLC, O.V. According to the employment contract, Simonova is entitled to additional leave of 4 calendar days. She appealed to the employer with a request to replace this part of the vacation with monetary compensation. The billing period is from August 1, 2013 to July 31, 2014. From April 1 to April 28, 2014 O.V. Simonova was on regular vacation for 28 calendar days. And in January 2014, the employee was sick for 10 days. The remaining months of the billing period have been fully worked out.

First, we determine the number of calendar days in fully worked months. It is 234 days. (8 months x 29.3 days). Now let's calculate the number of days in months not fully worked. For January 2014 it is equal to 19.85 days. (29.3 days: 31 days x 21 days), for April 2014 - 1.95 days. (29.3 days: 30 days x 2 days). The total number of days in months not fully worked was 21.8 days. (19.85 days + 1.95 days).

The number of calendar days taken into account when calculating average earnings is 255.8 days. (234 days + 21.8 days). The payments taken into account do not include average earnings maintained during vacation and temporary disability benefits. Therefore, vacation pay must be calculated based on RUB 381,500. (RUB 420,500 - RUB 29,800 - RUB 9,200). The average daily earnings for calculating compensation will be 1,491.4 rubles. (RUB 381,500: 255.8 days). The amount of compensation to be paid to O.V. Simonova, will be 5965.6 rubles. (RUB 1,264.04 x 4 days).

Note. FAQ

Is it possible to replace study leave with monetary compensation?

What will happen to us if we replace an employee’s vacation not exceeding 28 calendar days with money?

What taxes and contributions should be charged on compensation paid?

As a general rule, compensation paid in lieu of vacation is the employee’s income. It is not mentioned in the list of payments not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation). Accordingly, from its amount you need to calculate, withhold and transfer personal income tax to the budget. About this - letter of the Federal Tax Service of Russia dated March 13, 2006 N 04-1-03/133. Personal income tax should be paid to the budget on the day you receive money from the bank to pay compensation or on the day it is transferred to the employee’s bank account.

Compensation for unused vacation while working. Compensation for additional leave

Replacement of vacation with monetary compensation - when is this possible?

When is it not possible to replace vacation with monetary compensation?

How to calculate compensation for unused vacation upon dismissal (step-by-step calculation)

Compensation for unused vacation upon dismissal

Compensation for part of annual paid leave

Who should not replace vacation with monetary compensation?

How many vacation days can be replaced

List of employees who are required to be granted extended basic or additional leave

How to replace vacation with cash compensation

How to calculate compensation

What taxes and contributions should be charged on compensation paid?

Are all employees entitled to substitute additional leave compensation?

How is compensation calculated?

Calculation examples

Example 1

Example 2

How to properly process a payment?

If an employee wants to quit

Who should not replace vacation with monetary compensation?

How many vacation days can be replaced

List of employees who are required to be granted extended basic or additional leave

How to replace vacation with cash compensation

How to calculate compensation

What taxes and contributions should be charged on compensation paid?

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