In practice, it is not uncommon for an employer to pay compensation to an employee for unused vacation. In what cases is it permissible to replace vacation with monetary compensation? What are the features of calculating this type of payment? Is monetary compensation for part of the vacation exceeding 28 calendar days included in labor costs? Is monetary compensation for unused vacation days subject to UST? We will try to answer these questions in this article.

Labor Code requirements
regarding the provision of leaves to employees

Article 122 of the Labor Code of the Russian Federation the employer's obligation to annually provide the employee with paid leave lasting 28 calendar days ( Art. 115 Labor Code of the Russian Federation). Transferring vacation to the next year is allowed (by agreement of the parties) only in exceptional cases (in particular, when an employee going on vacation in the current year may negatively affect the organization’s activities). In this case, the employee must use the days of the transferred vacation no later than 12 months after the end of the working year for which the vacation was granted.

An employer is prohibited from not providing an employee with annual paid leave for two consecutive years ( Art. 124 Tax Code of the Russian Federation). At the same time, employees under the age of 18, as well as those employed in jobs with harmful and (or) dangerous working conditions, are obliged to provide leave annually.

Thus, the law establishes strict restrictions for employers regarding the provision of leaves to employees. However, in practice, employees often accumulate unused vacation time from previous years. In this case, the employer retains the obligation to provide the employee with these vacations or pay him monetary compensation for their unused days.

In what cases is it paid?
cash compensation for unused vacation?

Cash compensation for unused vacation is paid upon dismissal ( Art. 127 Labor Code of the Russian Federation), as well as upon a written application from the employee for part of the vacation exceeding 28 calendar days ( Art. 126 Labor Code of the Russian Federation).

It should also be taken into account that replacing vacation with monetary compensation is not allowed:

pregnant women;

employees under eighteen years of age;

workers engaged in heavy work and work with harmful and (or) dangerous working conditions.

Calculation of compensation for unused vacation

The amount of compensation for unused vacation upon dismissal (including for organizations that use summarized working time recording) is calculated as follows:

Calculation of average daily (hourly) earnings for payment of compensation for unused vacation is carried out according to the rules established Art. 139 Labor Code of the Russian Federation And Regulations on the calculation of average wages, and is calculated for the last three calendar months (unless another billing period is provided for by the collective agreement) by dividing the amount of actually accrued wages by the estimated number of days (hours actually worked) for the billing period.

Upon dismissal...

The most common case when monetary compensation is given for unused vacation is the dismissal of an employee. Let us note that upon dismissal, an employee, upon his application, may be granted all unused vacations (both main and additional), except if his dismissal is associated with guilty actions. The day of dismissal of the employee will be considered the last day of his vacation. In this case, the vacation granted to the employee is paid, and, accordingly, compensation for unused vacation upon dismissal is not paid.

note: compensation for unused vacation is also paid to employees who leave the organization by transfer (on the basis provided for clause 5 art. 77 Labor Code of the Russian Federation).

In practice, when determining the number of vacation days to which an employee is entitled while working in an organization, certain difficulties arise. The fact is that the Labor Code of the Russian Federation provides for a specific procedure for calculating days of unused vacation only for employees who have entered into an employment contract for a period of up to two months, due to Art. 291 Labor Code of the Russian Federation They are paid compensation at the rate of two working days per month of work. For other categories of workers, the mechanism for such calculation is not specified in the Labor Code of the Russian Federation.

The following calculation option is generally accepted. If the employee has worked for the organization for 12 months, which includes the vacation itself ( Art. 121 Labor Code of the Russian Federation), then he is entitled to annual leave of 28 calendar days. In other words, full compensation is paid to an employee who has worked for the employer for 11 months ( clause 28 of the Rules on regular and additional leaves, Further - Rules). If the resigning employee has not worked a period that entitles him to full compensation for unused vacation, compensation is paid in proportion to the days of vacation for the months worked ( clause 29 of the Rules).

When calculating the terms of work that give the right to compensation for leave upon dismissal, surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to more than half a month are rounded up to a full month ( clause 35 of the Rules).

Compensation is paid in the amount of average earnings for 2.33 days (28 days / 12 months) for each month of work.

Example 1.

The employee worked for the organization for 10 months. Upon dismissal, he is entitled to compensation for 23.3 days (2.33 days x 10 months). If he had worked for 11 months, he would have received compensation for a full month - 28 calendar days.

Thus, the 11th month of work gives the employee the right to receive compensation for 4.7 days (28 - 23.3).

note: the specified standards for the payment of compensation worsen the situation of dismissed employees who have worked for less than 11 months, compared to persons dismissed after 11 months of work. However, an attempt to challenge the provisions clause 29 of the Rules in the Supreme Court of the Russian Federation was unsuccessful ( Decision of the Supreme Court of the Russian Federation dated December 1, 2004 No. GKPI04-1294, Determination of the Supreme Court of the Russian Federation dated February 15, 2005 No. KAS05-14), since, according to the judges, the principle of proportional calculation of compensation is fully consistent with the similar principle contained in Art. 291 Labor Code of the Russian Federation. The very fact that paragraph 28 of the Rules provides for the right of an employee who has worked for at least 11 months upon dismissal to receive full compensation for unused vacation cannot in itself indicate the presence of any contradictions between paragraph 29 of the Rules and the provisions of Articles 3, 114 and 127 Labor Code of the Russian Federation.

Some organizations use a different method of calculation, which is reflected in the collective agreement (or wage regulations). Since the working year is divided into approximately 11 months of work and 1 month of vacation, each month the employee earns the right to vacation in the amount of 2.55 days (28 days / 11 months). From a mathematical point of view, this method of calculation is more correct and does not worsen the conditions for paying compensation for unused vacation upon dismissal of employees. However, its use will lead to an increase in labor costs, and this will most likely be regarded by the inspection authorities as an understatement of the tax base for income tax. If disagreements arise with the tax authorities, you will only have to defend your position in court.

Example 2.

I. I. Ivanova started working on 08/02/03. In 2004, she was on regular annual leave from June 1 to June 28 (28 calendar days). In 2005, I. I. Ivanova was not on vacation. In April 2006, she wrote a letter of resignation of her own free will (from 04/24/06).

The employee's salary is 10,000 rubles. per month. In addition, she was awarded:

in January 2006 - a bonus based on the results of work for 2005 in the amount of 3,000 rubles. and a monthly bonus for meeting production targets in December 2005 - 500 rubles;

in February - bonus for meeting production targets in January 2006 - 600 rubles;

in March - bonus for meeting production targets in February 2006 - 700 rubles;

in April - bonus for meeting production targets in March 2006 - 800 rubles. and a performance bonus forIquarter 2006 in the amount of 2,000 rubles.

The duration of the billing period in the organization is 3 months. The billing period has been fully worked out.

Let us remind you that upon dismissal of an employee, the calculation of payments due to him (including compensation for unused vacation) is carried out in a unified Form No. T-61 “Note-calculation upon termination (termination) of an employment contract with an employee (dismissal)”. So, we present a step-by-step calculation of compensation for the unused vacation of I. I. Ivanova.

1) Let's determine the amount of actually accrued wages for the billing period (January - March 2006). It includes:

the employee's official salary for three months in the amount of 30,000 rubles. (RUB 10,000 x 3 months);

bonus based on work results for 2005 in the amount of 750 rubles. (RUB 3,000 / 12 months x 3 months);

bonuses for meeting production targets in the amount of 1,800 rubles, including: 500 rubles. (since it was accrued in the month that falls within the billing period), 600 and 700 rubles.

note: the monthly bonus for meeting production targets in March 2006 (800 rubles), as well as the quarterly bonus based on the results of work for the first quarter of 2006 (2,000 rubles) are not taken into account, since they were accrued in a month beyond the calculated period (in April).

Thus, the amount of actually accrued wages in the billing period will be 32,550 rubles. (30,000 + 750 + 1,800).

2) Calculate the average daily earnings for the billing period: (32,550 rubles / 3 months / 29.6 days) = 366.55 rubles.

3) Determine the number of vacation days that remain unused. Let us remind you that an employee is granted leave for the time he has worked, and not for the calendar year. In other words, the calculation of the period for the right to receive leave begins from the date when the employee began work, and not from the beginning of the calendar year.

The first working year of I. I. Ivanova ended on 08/01/04, the second - on 08/01/05. During this time, the employee is entitled to 56 days of vacation (28 days x 2 years).

From August 2, 2005 to April 24, 2006, the third working year lasted, including 7 full months and one incomplete (from 04/02/06 to 04/24/06). Moreover, the latter is equivalent to a full working month, since it includes more than 15 calendar days. Thus, I. I. Ivanova, in her third year of work in the organization, earned 8 full months of vacation, that is, she had the right to 19 days of paid vacation (2.33 days x 8 months = 18.64 days).

The total number of vacation days earned by I. I. Ivanova is 75 (56 + 19). Consequently, upon dismissal, she is entitled to compensation for 47 days (75 - 28).

4) So, let's calculate compensation for unused vacation: 366.55 rubles. x 47 days = 17,227.85 rub.

note: There are cases when, when calculating compensation, accountants determine the number of days of unused vacation in the last working month in a simplified version. In their opinion, if an employee quits before the 15th, he does not have the right to vacation days for the last month, if after the specified date, accordingly, he has such a right. However, this approach is incorrect and can lead to errors when calculating compensation payments. Therefore, the calculation should be made according to established rules: take into account how many days in total the employee worked in the first and last months of work in the organization, and also be sure to calculate the length of service that gives the right to annual paid basic leave ( Art. 121 Labor Code of the Russian Federation).

If the employee continues to work in the organization...

Article 126 of the Labor Code of the Russian Federation allows the employer ( Attention! It is his right, and not his obligation), by agreement with the employee, to replace the latter’s part of the vacation exceeding 28 calendar days with monetary compensation. At the same time, it is impossible to compensate for the main vacation for the current year with money ( Letter of the Ministry of Finance of the Russian Federation dated 02/08/06 No. 03-05-02-04/13).

Unfortunately, this article does not clearly define the situation and can be read in two ways. On the one hand, we can assume that out of the available number of days of unused vacation (for example, an employee has not been on vacation for 3 years, which means he has accumulated 84 days of vacation), he must take 28 days off in any case, and the remaining 56 days (84 - 28) ask to replace it with monetary compensation.

On the other side, Art. 126 Labor Code of the Russian Federation can be assessed as follows. Let’s assume that the employee is entitled to a basic vacation of 28 days and an additional vacation of 3 days, which is added to the main one. He didn't receive them for two years. As a result, 56 days of basic vacation must be provided with days of rest, and only the accumulated additional 6 days can be compensated in cash.

This duality will persist until amendments are made to the Labor Code of the Russian Federation. Accordingly, the explanations given in Letter of the Ministry of Labor dated April 25, 2002 No. 966-10, according to which, due to the uncertainty of the legislative wording, two options for paying monetary compensation are possible. The choice is made by agreement of the parties. That is, the employer and employee must agree on how many days of unused vacation for previous years should be replaced with monetary compensation.

Calculation of taxes on compensation for unused vacation

Personal income tax

When paying compensation for unused vacation, the employer is obliged to calculate and pay personal income tax on this amount ( clause 3 art. 217 Tax Code of the Russian Federation). Since compensation for unused vacation upon dismissal must be paid to the employee on the day of dismissal ( Art. 140 Labor Code of the Russian Federation), then the tax withheld from it must be transferred to the budget upon its actual payment ( clause 4 art. 226 Tax Code of the Russian Federation), in particular, no later than the day of actual receipt of cash from the bank for payment of compensation or on the day of transfer of this amount to the employee’s account or, on his behalf, to the accounts of third parties ( clause 6 art. 226 Tax Code of the Russian Federation).

Cash compensation in lieu of leave exceeding 28 calendar days, paid at the request of the employee and not related to dismissal, is usually paid along with the salary for the corresponding month ( clause 3 art. 226 Tax Code of the Russian Federation).

UST, contributions to the Pension Fund and compulsory social insurance
from accidents at work

Subclause 2 of clause 1 of Art. 238 Tax Code of the Russian Federation it has been determined that compensation for unused vacation paid to a resigning employee is not subject to unified social tax ( Letters of the Ministry of Finance of the Russian Federation dated September 17, 2003 No. 04-04-04/103, UMNS for Moscow dated March 29, 2004 No. 28-11/21211), as well as contributions to compulsory pension insurance ( clause 2 art. 10 Federal Law dated December 15, 2001 No. 167-FZ) and contributions to compulsory social insurance against accidents at work and occupational diseases ( clause 1 of the List of payments for which insurance premiums are not charged to the Federal Social Insurance Fund of the Russian Federation, Further - Scroll,P. 3 Accrual rules, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases).

For compensation paid upon the written application of employees who continue to work in the organization, different taxation rules are established. According to the Ministry of Finance, such payments are subject to UST taxation on a general basis ( Letters of the Ministry of Finance of the Russian Federation dated 02/08/06 No. 03-05-02-04/13,dated 16.01.06 No. 03-03-04/1/24,Federal Tax Service for Moscow dated August 15, 2005 No. 21-11/57993). In addition, the accountant should not forget about contributions to the Social Insurance Fund.

note: Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 14, 2006 No. 106 clarified that Clause 3 of Article 236 of the Tax Code of the Russian Federation does not provide the taxpayer with the right to choose which tax (unified social tax or income tax) to reduce the tax base for the tax by the amount of the corresponding payments. In other words, if the taxpayer has the right to attribute compensation payments for unused vacation to expenses that reduce the taxable base for income tax, then he must accrue unified tax on them.

Example 3.

In accordance with Art. 119 of the Labor Code of the Russian Federation, the organization provides an employee with irregular working hours with annual additional paid leave, the duration of which is determined by the collective agreement and is 3 calendar days.

At the request of the employee (upon agreement with the administration), part of the unused vacation exceeding 28 calendar days is replaced by monetary compensation. .

Due to the fact that the specified compensation payment is taken into account for profit tax purposes on the basis clause 8 art. 255 Tax Code of the Russian Federation, it must be subject to UST.

note: there are cases when local tax authorities insist on levying unified social tax on compensation for unused vacation not related to dismissal, if this payment was not taken into account as expenses for profit tax purposes. It should be noted that the courts take the side of taxpayers on this issue (see, for example, Resolution of the Federal Antimonopoly Service UO dated December 21, 2005 No. Ф09-5669/05-С2, CO dated December 15, 2005 No. A64-1991/05-10, SZO dated January 28, 2005 No. A66-6613/2004).

Let us give one more opinion on this issue. But let us immediately note that it is quite risky and will inevitably lead to disputes with the tax authorities. The essence of this approach is as follows: based on pp. 2 p. 1 art. 238 Tax Code of the Russian Federation from UST taxation All types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government related to the performance by an individual of labor duties within the limits of the standards established in accordance with the legislation of the Russian Federation are exempt. Replacement of part of annual paid leave with compensation is provided Art. 126 Labor Code of the Russian Federation. The concept of compensation is not established in tax legislation, therefore it should be used in the meaning in which it is used in the Labor Code of the Russian Federation ( clause 1 art. 11 Tax Code of the Russian Federation). Therefore, all requirements established Art. 238 Tax Code of the Russian Federation, and there is no need to accrue UST for the amount of compensation paid based on written statements from employees (regardless of whether such payments are taken into account for profit tax purposes).

Since monetary compensation in return for part of the vacation exceeding 28 calendar days is provided Art. 126 Labor Code of the Russian Federation, and the Tax Code does not establish other rules, then by virtue of clause 1 art. 11 Tax Code of the Russian Federation The norms of the Labor Code of the Russian Federation are subject to application. Thus, in this case, all the requirements established Art. 238 Tax Code of the Russian Federation. Therefore, it is not necessary to accrue UST for the amount of compensation paid upon the written application of employees who continue to work in the organization (regardless of whether such payments are taken into account or not taken into account for profit tax purposes). There is also positive arbitration practice in the case considered (see, for example, resolutionsFAS NWO dated 02/04/05 No. A26-8327/04-21, from 07.11.05No. A05-7210/05-33). A taxpayer who has decided to replace part of the vacation exceeding 28 calendar days with monetary compensation has the right to take this payment into account in labor costs in accordance with clause 8 art. 255 Tax Code of the Russian Federation. At the same time, there is no need to accrue UST for this payment.

Let's say a few words about contributions for compulsory insurance against accidents at work: they are not calculated on the amount of compensation for unused vacation ( item 1 of the List).

income tax

When calculating corporate income tax, the amount of monetary compensation for unused basic leave not related to dismissal, paid in accordance with labor legislation, is taken to reduce the tax base. The basis is clause 8 art. 255 Tax Code of the Russian Federation(cm., letters from the Russian Ministry of Financedated 16.01.06 No. 03-03-04/1/24, Federal Tax Service for Moscow dated August 16, 2005 No. 20-08/58249). Wherein, if the employer and employees have reached an agreement to pay monetary compensation for all days of unused vacation, then the unused vacations are combined, including for those periods when the Labor Code of the Russian Federation was in force, which did not allow such compensation, except upon dismissal of an employee.

Regarding monetary compensation in return for additionally provided according to the collective vacation agreement (that is, on the employer’s own initiative), then such expenses are not taken into account for tax purposes. This point of view is presented, in particular, in Letter of the Ministry of Finance of the Russian Federation dated September 18, 2005 No. 03-03-04/1/284.

It should be noted that not all experts agree with it. The fact is that the Ministry of Finance, referring to clause 24 art. 270 Tax Code of the Russian Federation, equated the costs of paying compensation to the costs of paying for vacations. But in the Tax Code of the Russian Federation these concepts are separated: the amount of compensation for unused vacation is included in labor costs on the basis clause 8 art. 255 Tax Code of the Russian Federation, and vacation pay - according to clause 7 art. 255 Tax Code of the Russian Federation. At least for this reason it is impossible to put an equal sign between them. At the same time in Art. 270 Tax Code of the Russian Federation only the costs of paying for additional vacations are mentioned (and not compensation for unused vacation).

From the foregoing, we can conclude that the Tax Code of the Russian Federation does not prohibit taking into account, when calculating income tax, the costs of paying compensation in return for additional vacations (regardless of whether such vacation is provided for by labor legislation or collective and (or) employment agreements). It is clear that such a point of view is unlikely to be accepted by regulatory authorities, so you will most likely have to defend your case in court.

There are categories of employees who, in accordance with the Labor Code and other federal laws, are granted extended basic leave, but they are not considered within the framework of this article.

Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation dated April 11, 2003 No. 213.

A collective agreement may establish a different settlement period for payment of compensation for unused vacation (for example, 6 months, a year), if this does not worsen the situation of employees (Article 139 of the Labor Code of the Russian Federation).

Clause 28 of the Rules on regular and additional leaves, approved. People's Commissariat of Labor of the USSR 04/30/30 (valid to the extent that does not contradict the Labor Code of the Russian Federation).

Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1.

If the employee had quit, for example, on April 10, 2006, then she would not have been entitled to compensation for the last part-time working month, since she was at work for less than 15 calendar days.

Dismissal from the place of employment means termination of the contract with the employer and the performance of official duties.

Can be done at the initiative of the employee. The procedure and document flow of the procedure are established in Art. 80 Labor Code of the Russian Federation.

The employee submits his intention to resign to the head of the enterprise. By mutual agreement between the employer and employee it is determined date of dismissal, limited to two weeks.

Business managers must submit an application 1 month before the date of termination of the contract. Entry in contains the basis - paragraph 3 of Article 77 of the Labor Code of the Russian Federation.

More details about voluntary dismissal are described in the following video:

What is included in the payment amount

Upon dismissal, an employee receives:

• Part of the salary earned by him on the day of dismissal.
• Compensation for vacation due and not received on the date of termination of the contract.

Wages are paid for the entire period of the contract, including the day of dismissal, which is a working day.

If an employee of an enterprise took vacation in advance, upon termination of the contract, the employer has the right withhold the amount payment for the rest period. When withholding, the provisions of Art. 138 Labor Code of the Russian Federation. The limit is limited to 20% of wages. The remainder of the amount is paid by the employee voluntarily or withheld in court proceedings.
calculated for all types of leave. Paid the required basic, additional leaves and periods established by internal documents - a collective agreement or other form.

The main point in the calculation is determining the period (number of days) of vacation according to the period worked.

The period is determined from the date of employment according to information from the employee’s T-2 card. From the estimated time excluded periods:

• Leave without pay for more than 14 days.
• Absenteeism for unexcused reasons.
• Removal from duties for reasons of lack of a medical examination, non-compliance with labor protection conditions and other grounds.

The employee has the right to resign on the last day of vacation.

If a person does not have unused rest days, no compensation is paid.

This takes into account the fact that vacation days are included in the calculation period.

If a former employee got sick within 30 days after dismissal, the company makes payments on the certificate of incapacity for work.

Has features:

• The employee is not employed, as evidenced by the absence of an entry in the work book.
• The certificate of incapacity for work is submitted to the organization no later than 6 months from the date of dismissal.
• The payment amount is 60%, regardless of the person’s length of service.

A slip of any duration must be presented for payment. Leaves issued when relatives are ill are not paid for.

Calculation rules

No additional application is required to receive a quote.

If the provisions of the Labor Code of the Russian Federation are violated by the employer, the employee submits a written statement. The supplied visa with comments will allow you to challenge the employer’s actions in the labor inspectorate or court.

The most common cases are disputes over the payment amounts and the timing of the issuance of the settlement.

Protest You can only pay officially earned wages. If some of the payments are made unofficially, when contacting the authorities, there is a reason to impose fines on the employer and employee.

Calculation time wages is carried out on the basis of days worked multiplied by the daily earnings of the month of dismissal.

When determining the amount, bonuses and other payments specified in the collective or are taken into account proportionally. Piece wages are paid based on the output received.

Sum calculation can be included in the general payroll. If the last working day falls within the inter-account period, the accountant creates a separate statement. For piecework payments, accrual is made on the basis of the work order issued to the dismissed employee.

Compensation unused vacation is calculated based on average daily earnings determined for the annual period preceding the month of dismissal.

The total income is divided by the number of months fully worked and a coefficient of 29.3. The resulting value is multiplied by the number of allotted vacation days.

When should the calculated benefit be paid?

Payment is made to the employee on the day of dismissal. If an employee is absent on the last working day in case of illness or vacation, the amounts due are issued upon a separate application from the person. Payment is made the next business day after application.

In case of no-show The employer sends a notice to the employee at the place of registration or residence of the dismissed employee for the required payment and documents. In non-cash form The calculation is transferred to the card. The forwarding of the work book is carried out only with the consent of the former employee.

Late issuance of payments due upon dismissal and a work record book entails financial liability of the employer.

The grounds upon which an employee can receive compensation are established in Art. 234 Labor Code of the Russian Federation. Compensation is payable in the amount of average earnings for days of forced downtime.

Dismissal is a process known to almost every adult who has a job. This procedure has a huge number of different features and nuances. People can be fired for various reasons. Termination of employment relationships at the initiative of the employee is becoming more and more common. How does this process happen? And what kind of payments are due in this or that case upon dismissal at one's own request? We will have to answer these questions further. If the employer does not pay his subordinates, the dismissal will be considered violated. This can lead to a number of negative consequences for the former boss.

When can you quit?

It is necessary to think in advance about what payments a citizen is entitled to upon dismissal of his own free will. But before settlement, the employee must tell the employer about his intentions. When is it possible to terminate an employment contract?

Anytime. Each subordinate can resign whenever he sees fit. This right is regulated by the labor legislation of the Russian Federation. You are allowed to resign at your own request not only during working hours, but also on vacation. There are no restrictions on this matter. Unless the employer must be notified in advance of your intentions.

Working off

Upon voluntary dismissal, payments to one degree or another are due to everyone leaving work. They are made after the application of the established form comes into force. As already mentioned, it is necessary to inform the employer in advance about plans to leave the company. According to the law, a citizen will have to work 14 days after submitting an application in the established form for termination of employment relations.

Work off is a mandatory item upon dismissal. However, sometimes you can get rid of it. For example, reach an agreement with the employer or go on vacation, submitting a resignation letter at the same time. This or that decision will slightly affect the amount of payments.

If a new employee wants to quit while on a probationary period, he will have to notify the employer 3 days before leaving work. He will still be paid.

When is the calculation made?

The next important nuance is when a person receives the money from the employer that is due to him by law. Every subordinate needs to remember this.

Payments after voluntary dismissal are provided on the day the order to terminate the employment relationship enters into force. You cannot demand funds immediately after submitting an application of the established form. After all, throughout the entire period of work, the employee may change his mind and withdraw the document.

If at the time of termination of the employment relationship the person was not at work, the payment is made no later than the next day after the former subordinate applied for the due money.

List of mandatory payments

What payments are a citizen entitled to in an organization upon dismissal of his own free will? There are mandatory and optional compensations. Let's start with what is provided to each subordinate.

So, mandatory payments upon termination of an employment relationship at the initiative of an employee include:

• calculation for time worked;
• payments for unused vacation.

There are no further mandatory payments. What is meant by each point?

Time worked

When dismissing at one's own request, payments for the time worked by the citizen are a mandatory payment. It is based on the days in a given month that a person spent in the company performing his job duties. The calculation is made in the accounting department using a special certificate.

A citizen's salary is given in the form of payment for the time worked in a month. For example, an employee receives a salary of 40,000 rubles. In March, he worked 10 days out of 20 workers, resigning on March 20. Then the employee is entitled to 20 thousand rubles when leaving work.

Vacation

The following payments are due upon voluntary dismissal to almost all subordinates. Most often they do. We are talking about payments for unused vacation. By law, every employee has the right to paid annual rest.

If a citizen did not receive it, but decided to quit, he can demand appropriate compensation from the employer. In this case, the period that a person spent at work without vacation is rounded according to the usual mathematical rules. This means that when working for 6 months and 20 days, we can assume that the subordinate did not rest for 7 months. If the employee worked for 5 months and 4 days, only 5 months are taken into account.

The calculation is made taking into account unused vacation days and the citizen’s salary. Usually, when leaving at your own request, payments for rest and for time worked are made at the same time.

Compensation

The obligatory funds have been sorted out. Did you quit voluntarily? What benefits are some employees entitled to?

A number of citizens, under certain circumstances, can count on payment of so-called compensation. Its size is set directly by the employer. Typically, compensation is not negotiated with subordinates.

This payment is extremely rare in Russia. Only employees with whom these funds are specified in the contract can apply for compensation.

In some cases, severance pay is assigned at a general meeting in amounts agreed upon with subordinates. This money will be issued without fail upon termination of the employment relationship.

Dismissal procedure

Now it is clear what payments upon dismissal of one’s own free will are due to an employee in one case or another. How to get them? What is the procedure for terminating relations between employers and subordinates?

A citizen who decides to resign must adhere to the following algorithm of actions:

1. Write a letter of resignation. Give it to your boss 14 days before the wish takes effect.
2. Work 2 weeks according to the law. You can go on sick leave or vacation in order not to work the allotted time.
3. After 14 days, the employer issues a dismissal order. The citizen familiarizes himself with it and signs. If the employee refuses to familiarize himself with the document, the boss draws up a report.
4. On the last working day, the subordinate takes the work book from the employer with a record of termination of the relationship, a pay slip and signs the receipt of the papers.
5. In the accounting department, with the help of the issued sheet, payments are calculated upon dismissal at one's own request with the issuance of the required funds. You must sign to confirm receipt of money in a special journal.

That's all. As soon as the subordinate has received all his papers and funds, he can be considered dismissed. But that's not all.

Sick leave

If a citizen falls ill within a month from the date of dismissal, he can demand from his former boss payment of sick leave on a certificate of incapacity for work. Only these funds have certain features.

Namely:

• Only citizens who are unemployed after dismissal can receive sick leave under a certificate of incapacity for work;
• the sheet must be presented no later than six months from the date of termination of employment in a particular company;
• The amount of payments is 60% of the salary.

Important: work experience in this situation is not taken into account. Certificates of incapacity for work issued to close relatives are not paid. This is a normal, legal phenomenon.

Hold

Did you quit voluntarily? What payments are due to the citizen in this case? The answer to this question will not cause any more trouble. It should be remembered that each employee receives compensation for vacation and time worked without fail. But under certain circumstances, the employer may withhold part of the funds. What is it about?

Withholding of payments occurs only in relation to unused vacation. If an employee has booked a vacation in advance, compensation for it is not due. Moreover, the subordinate must pay 80% of the vacation payment in advance himself. By law, the employer has the right to withhold 20% of the salary.

Therefore, sometimes when leaving at your own request, payments are given in incomplete amounts. Retention is the right of the employer. But it is prohibited to withhold funds without reason.

Results

Was it a voluntary dismissal? What payments are due to a subordinate? The answer to this question will not cause much trouble. What deadlines must be met? Payments upon dismissal at one's own request are due on the day of termination of the employment relationship. Or one day after a person applies for payment.

No more funds are required by law upon termination of the relationship between a subordinate and employer. You cannot demand them. But it should be remembered that every boss is obliged to provide payments both for time worked and for unused rest. Anyone can claim these compensations.

In fact, remembering what payments are due upon dismissal at your own request is easier than it seems. There are not many payments; they are calculated taking into account the employee’s salary and the number of days worked/available rest days.

The Labor Code of the Russian Federation, namely, states that each member of the team has the right to annual leave.

In this case, he has the opportunity to choose:

• use rest time as intended;
• refuse vacation in favor of receiving monetary compensation.

Compensation and vacation pay are calculated in a specific manner, which is regulated by Article 139 of the Labor Code. This takes into account the average salary and hours worked.

Thus, compensation for unused leave upon departure is cash payments that the employee receives in the same amount as if he received them when using leave. It is legally established that a team member has the right to receive benefits in full.

However, if an employee leaves of his own free will, there will be no other compensation or incentive payments for him.

The law of the Russian Federation provides 2 options for receiving compensation for rest in case of care:

1. if the employee did not use rest at all;
2. if he did not complete any part of his vacation in the current or previous years.

It is important to know. When making payments, the employer is obliged to pay all compensation that is due to the employee, regardless of the statute of limitations for this debt.

However, if the employee has already used all the rest and received vacation pay, but has not completed the year (or at least 11 working months of the year), the excess amount of these payments will be withheld during the calculation. The employer has all legal grounds for this.

Worth considering. It is not uncommon for vacation compensation, which is paid upon dismissal, to be confused with compensation for the remainder of compensation. However, these are not identical concepts. In the latter option, it is necessary to reimburse vacation days that exceed the mandatory 28 days. The remaining cases are compensation for the main period of vacation days.

Such a replacement is not acceptable for certain types of workers:

• pregnant women;
• minors;
• workers in hazardous or hazardous work.

Features of vacation pay upon voluntary dismissal

When making such payments, it is worth considering:

How do they pay?

Vacation compensation is based on the average daily salary during the current calendar year.

Example of an employee statement

If an employee decides to leave of his own free will, he must write a statement. It is compiled in any form. The document must indicate your details, position and reason for leaving.

In this case, it is not necessary to register a requirement for compensation for unspent vacation. These payments are required by law by default. However, this wording is necessary if the employee wants to take advantage of vacation before dismissal.

The resignation letter has the following structure:

• A cap;
• title;
• main part of the text;
• date, employee signature.

Below is an example of the wording of this document.

Example of a resignation document

The dismissal order must be issued in Form T-8. It indicates the employee’s data, the reason for leaving, the date of dismissal, the employer’s signature and the company’s seal.

Below is an example of a document.

So, calculating compensation for unused vacation is a multi-step process that requires knowledge and experience from the accountant.

Useful video

Compensation for unused vacation upon dismissal - more details in the video below:

In order to carry out the calculation correctly, you need to strictly follow all the rules established by Russian legislation. It is important to remember that any deviation from established standards leads to fines.