Calculation of compensation for unused leave in 2017 upon dismissal

  According to Russian law, each employee has the right to paid rest. If the vacation was not used by him, the employee has an opportunity to receive monetary compensation for the unused vacation period.

As for the size of this payment, there is no strictly statutory amount in this case, and the amount of compensation depends on the reasons for the dismissal and the length of the working period.

Who is entitled to compensation for unused leave upon dismissal?

Practically every employee who leaves (or is fired) from the organization, there are days off, which he never managed to use.

At the request of the employee. his / her vacation can be provided to him / her prior to his / her dismissal - or to pay compensation for him (note - p. 28, art. 127 TC).

Moreover, the employer must compensate the employee for each unused vacation, regardless of the reason for termination of the employment contract.

The right to such compensation appears with the employee, who ...

  • For all the time, I never went on leave (regardless of the reason for dismissal!).
  • Did not take leave during the last year of work (regardless of the reason for dismissal!).
  • He resigns at his own request, but did not take the right to leave.
  • Transferred to another position, but in the same organization. In this situation compensation for non-regular leave is paid only if the employee resigned from one position and was accepted again - already to another.
  • He worked part-time (note - Article 93 TC).
  • He concluded the contract for a period of up to 2 months (note - urgent, seasonal or short-term). Payment of compensation is carried out, focusing on 4 days of legal rest for 2 months (article 291 TC).
  • I rested more than 28 days (note - article 126 TC).

And also from the employee ...

  • The employment contract of which ends.
  • Who is fired in connection with the liquidation of the company. The employee has the right to such compensation, regardless of whether the company has funds. In extreme cases, one's right can be proved in court, adding to the claim points about moral harm.
  • Which fell under the contraction.

Compensation is not paid if ...

  1. On the day of dismissal, the employee worked in the company for less than ½ month (note - art. 433 TC).
  2. The leave was used by the employee even before the dismissal.
  3. The reason for dismissal is unlawful actions of the employee in relation to the employer or the organization itself.

How to calculate the amount of unused vacation compensation - calculation examples

Leave, as we found out above, is laid for each employee and every year - exactly 28 calendar days, according to art.115 TC.

For the entire vacation period, which the employee did not have time to take a walk, hereimburses  (if he did not choose the vacation itself).

If the employee has worked less than a year, then the amount of compensation is calculated in proportion to the entire worked-out period.

The calculation formula is as follows:

  • And - this is compensation itself.
  • B is the number of vacation days that have not been used.
  • C is the average earnings / day.

Example calculation:

  1. Engineer Petrov resigns from OOO "Fireworks" on June 3, 2016.
  2. In the company he worked since 9 February 2015.
  3. And, in 2015, Petrov had time to rest in paid leave for 14 days. According to the Regulations on payment for the granted holidays of LLC "Fireworks", the number of days of unused leave is rounded up to a whole higher.
  4. Average earnings Petrova for 1 day = 1622 p.
  5. From the date when Petrov started work, he worked for the company for 1 year, 3 months and 26 days. The last working month was worked out by Petrov more than 50%, so it is taken in calculations for a whole month. Total Petrov worked in the company for 1 year and 4 months.
  6. The number of unused vacation days for Petrov with rounding = 24 days (note: "28 days + 28 days / 12 months * 4 months - 14 days").
  7. Compensation = 24 days unused vacation * 1622 R (average daily earnings) = 38928 R.

Calculation of compensation is usually made by the head of the company or accountant.

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Formula and example of calculating the number of days of unused vacation

Employees engaged in seasonal or urgent work under the contract for a period of up to 2 months. Calculation of unused vacation days is carried out as follows:

  • A is the number of non-vacations / leave days.
  • B is the number of months of work in the company.
  • C - 2 working days.
  • X is the number of use/days of leave for the entire period of work.

In other cases, the calculation of days of unused vacation is calculated using the following formula:

  • A is the number of days of failure / leave.
  • B is the number of days of vacation the employee is entitled to for one working year.
  • C - 12 months.
  • X - number of working months for the whole period of work in the company.
  • У - number of use / days of vacation for the whole period of work in the company.

At the same time, the "X" is considered taking into account certain rules:

  1. A month should be considered as a whole, if the employee has worked for ½ months or more.
  2. A month does not take into account if the employee worked less than ½ of the month.

In the event that as a result of calculations of the whole number did not work. this value is rounded and ALWAYS in a larger direction, that is, in favor of the employee himself.

If the employee worked for the company for 11 months "with a tail"  . then compensation is given for a full working year. Exception - exactly 11 months worked or 11 months, which turned out as a result of rounding.

You should also know that an employee who has worked in the company for 5,5-11 months  . are obliged to pay compensation for all the reputable annual leave in the event that the employee has been dismissed ...

  • Because of the reduction.
  • Due to the liquidation of the company.
  • Due to other important circumstances (in particular, conscription to military service).

Tax rules and to pay compensation for unused holiday at dismissal

Full settlement with the employee should be made directly in day of dismissal  (note - article 140 of the TC).

It was the last day of work the employee is required to pay wages, all due to him of the award, as well as compensation for unused vacation days and other statutory compensation.

With regard to taxation, compensation for unused vacation in this case is taken into account, as is the cost of labor. I.e,tax deduction is made from the full amount. accordingly st.223 NK.

Namely, since the payment must deduct:

  • Contributions to the pension Fund of the Russian Federation.
  • 13% — tax on income of physical/face.
  • The amount of the social insurance Fund.
  • Amount to the MHIF Fund.