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Payment of holidays when dismissal: Calculation of compensation

Changing the place of work - the phenomenon is ordinary. If the intention to quit citizens, it is necessary to know about the payments and compensations assigned to them by labor Russian legislation. The reasons accompanying the situation of human care from work, different. It is important to understand whether the calculation is distinguished when dismissal at their own accord and at the initiative of the employer, whether guaranteed employee rights were violated.

Is compensation for unused vacation at dismissal

Each working Russian has a legal entity for vacation, the duration of which is twenty-eight calendar days a year. For certain groups of persons working in harmful or dangerous industries, or when performing a special duties of a special nature, with an abnormal working day (r. D.) A longer vacation is envisaged. According to labor law, leave is provided annually with the preservation of the place, the average earnings and at the same time are paid by the administration (the so-called "vacation").

The payment of holidays is carried out in the case of the dismissal of a person if he has unsuccessful days, relying on vacation. Legally determined the term for these payments: dismissal, on the last working day, a citizen must be together salary for spending time to obtain monetary compensation for the remaining holiday period. The main difficulty associated with this kind of vacation payments is the absence of a single procedure for calculations. Reimbursement relies regardless of the reason for which the employee is fired:

  • at their own desire of a person;
  • at the initiative of the administration;
  • by agreement of the parties to the employment contract;
  • in the order of the specialist's translation;
  • to reduce the state of the organization.

Regulatory framework

In the framework of labor legislation, the concept of "rest time", to the types of which include leave, determines the Labor Code of the Russian Federation (Reduction. TC), but the size and principle of calculating the benefits themselves and amounts of compensation are not established by this document. In addition, there is no single regulation regulating this issue. Article 139 of the TC is defined only the basic norm used for calculations.

The basis of the average daily earnings. The order of its calculation was established by the Decree of the Government of the Russian Federation of the Russian Federation of December 24, 2007 No. 922 "On the characteristics of the procedure for calculating the average wage". To avoid preventing errors in determining the calculated amounts, when the dismissal procedure, it is necessary to apply explanations of the Federal Service for Labor and Employment (Rostrud) on the order of counting days of leave. So, for cases when an employee worked at the enterprise:

  • more than 11 months - the leadership of Rostrud is accepted for the leadership of December 18, 2012 No. 1519-6-1;
  • less than six months - a letter of Rostrud dated October 31, 2008 No. 5921-TK;
  • for the experience of 5.5 to 11 months - a letter of Rostrud dated 09.08.2011 №2368-6-1.

For a number of individual industries, collaborative agreements with trade unions in the context of industrial and climatic conditions (for example, the Law of the Russian Federation of February 19, 1993 No. 4520-1 "On state guarantees and compensation for persons working and living in the districts of the Far North and equivalent to It is local. The procedure for determining the number of the number of rivers clarifies the Ministry of Health and Social Development of the Russian Federation in his letter dated December 7, 2005 No. 4334-17. General "Rules on the next and additional leaves", approved by the USSR NKT 04/30/1930. No. 169 Today, a number of legal decisions.

How to calculate vacations when dismissal

Features of the definition of average earnings (short circuit) in application for all options provided for by TC, including leave, establishes above marked Resolution No. 922 (hereinafter referred to as references to the normative acts mentioned above, the date is omitted). The document states that the calculation of the SZ, regardless of the labor regime, the employee is carried out on actually accrued earnings and spent time for the year - twelve calendar months, where the concept of "calendar" is taken by the time segment from the 1st to the 30th / 31st inclusive (for February - on the 28th / 29th).

Vacation is available in days and for the case of calculating the vacation sums and compensation for the average daily earnings is determined by the expression: the accrued earnings for the estimated period is divided into number 12 multiplied by 29.3. If in the design period a month (s) is not fully worked out, then in the calculation, instead of value 12, the number of full months and the number of r is participating. d. in incomplete months. So, using the settlement mechanism is determined by earnings in one day, which must multiply the amount of unused vacation in days. This is a temporary compensation period.

The average daily earnings of the employee

According to paragraph 4 of the provisions approved by Decree No. 922, to determine the average wage for selling sums and compensation payments is taken into account the last year (12 full months). Participating the value of 29.3 corresponds to the average monthly number of days a year. To determine the average daine earnings from income, sums are deducted, and from the estimated period - time by such grounds:

  • breaks for child feeding;
  • temporary disability, including pregnancy and childbirth;
  • simple due to the employer or in circumstances independent of the employer and employee;
  • unfiguring duties due to strike (if a citizen did not participate in it);
  • additional output periods of child care with disabilities and disabled from childhood;
  • exemption from work on legislation.

According to paragraph 3 of the Regulation of the Resolution No. 922, social payments are not taken into account, not related to payment (for example, Matching, payment of nutrition, compensation of travel expenses, pay for training, treatment, utilities, recreation.). It is envisaged to include only labor income within the framework of payment of labor used by the employer, regardless of sources of such payments.

Calculation of the number of days of vacation

If the experience of the employee is 11 months or more, the definition of reimbursement is carried out on the letter of Rostrud No. 1519-6-16:

  1. Vacation, unused for full time, compensated in one hundred percent volume. The counting takes 28 p. (or more provided under special working conditions). The years are accrued from the date of employment.
  2. The days of incomplete year are calculated in proportion to the months, which are also considered since the employment time. For full time a month is given 2.33 days (for 28 days of vacation). With a greater vacation period, the value is divided by 12 to count the number of days per month.
  3. Days coming on an incomplete monthly period are accepted as a whole month with their value more than 15 and are not taken into account if the value is less than 15.
  4. The result resulting will be the amount of p. D., For which compensation should be paid, while the fractional value is rounded only in favor of a citizen (the letter of the Ministry of Health No. 4334-17).

Features of the calculation for workers who have worked less than 11 months

Payment of compensation when dismissal has its own specifics for worked less than 11 months. Under the GC, a working person, the right holiday leisure arises after he worked for half a year. Rostrud in a letter No. 5921-TK clarifies that regardless of the term of work at the enterprise, a citizen can count on compensatory payments for unused vacation during dismissal, but only if its number of working days is at least 15.

Another feature arises according to paragraph 28 of the rules of NKT USSR No. 169. For those who worked 5.5-11 months, compensation is relying for the full year if they were dismissed on the grounds:

  • call to the army (for military service);
  • state reduction;
  • liquidation of the enterprise;
  • termination of work due to the inability to work for health.

Payment of holidays when dismissal at your own accord

When dismissal at their own request, the initiative comes from the employee. The calculation with the dismissal must be made in the last labor day or at the end of the leave followed by the dismissal after it. A citizen-holidayman can pick up his statement and then proceed again to the performance of official duties. The restrictive circumstance for such a return will be an agreement signed by the leadership with another person, which is adopted for a new place by translation.

When conducting an employee of the calculation, its disability is taken into account, obtained during the holidays, followed by dismissal, and the holidays on the days of illness is not extended. Vacation is not provided for for working under civil-law agreements (contract or economic). Payments are made by major workers, partbooks, employees with seasonal and urgent contracts. Calculated when dismissal at their own desire are determined by standard, based on annual periods of work and average earnings.

Compensation for extra days of vacation

Separate categories of citizens are endowed with the right to additional recreation days. Such workers include people working in the extreme north (localities to it equivalent), enterprises with unfavorable conditions and workers in non-normalized working mode (for example, teachers). In accordance with Article 119 of the TC, these persons are provided with an additional paid vacation, the duration of which is determined by the collective agreement or internal regulations of the employment schedule: at least 3 days, there is no maximum restriction.

Another article TK, 127th, it was established that the compensatory cash payment during dismissal was allowed for all types of unspent vacations. At the same time, there are no special regulatory requirements for determining compensation for an additional rest period for an abnormal day. When taking into account the duration of the paid vacation, surcharges for additional days are summed up with reimbursions of major vacation days.

During pregnancy

There are cases when a dismissal person has no earnings. In such circumstances, vacation payments at dismissal have a feature and depend on the causes of the situation. So, if a labor contract is terminated with a woman immediately when it exits her after pregnancy / childbirth, under such circumstances, monetary reimbursement relies too, but with its specificity to determine the necessary parameters:

  • Number of days. If a female worker is dismissed after decree, it is compensated for days that are not calm for previous periods and laid for maternity time. For the period preceding the decret, the days are considered on the general basis, as indicated above - with the time of time worked out by the pregnant in the enterprise. Stay in the decree of 140 days (that is, 5 months) provides the right to include this period in the experience for leave. If a female worker is dismissed after the decree, it is compensated for days that are not calm for previous periods and laundered for maternity leave 11.67 days of vacation, calculated on the period from the period of stay in the decree 28/12 * 5 \u003d 11.67.
  • Middle earnings. For this parameter, the amount is taken over the past year. If a woman has worked in an enterprise for less than a year, this financial parameter of the SZ is considered to be in account of the actual time: the period will be paid according to the hospital leaf.

Party

It is not uncommon today work part-time, and such citizens worries whether there is a payment of holidays when dismissal not at the main place of work. Part-time points can not only "external", but also "internal", that is, to work at the same enterprise with other duties. First of all, part-time faces are entitled to a paid vacation, its duration does not depend on the form of employment.

Dismissed for their own, part-time members of any category have fully the same rights and guarantees as the main employees. If a part-time employee is fired, the employer is obliged to compensate for unused vacation periods and pay compensation simultaneously with the rest of the salary sums. The method of determining the features is not similar to both the main employees.

When dismissing translation

Article 72.1 TC provides for the option of transferring a citizen for permanent employment to another employer on a written statement of the person. The labor agreement with the former leadership is terminated in this case. With regard to the implementation of the rights to the released by the translation, the provisions of Article 127 of the TC, according to which the person has two choices:

  • get monetary compensation;
  • use accumulated days of vacation already upon subsequent dismissal (on a written application).

Other options are not provided. It is important to consider that the right to request a paid vacation at a new workplace appears from a citizen after the six months of continuous operation, and the transfer of the remaining unused vacation days from one employer to another during dismissal in the case of translation is not carried out. Part-time, as well as workers at the main place, have the right to write a deposit on vacation with simultaneous subsequent dismissal at its end.

Order order

Dismissal is to terminate (end) by the parties to labor relations. The day of termination is the last working day of the citizen. The sequence of the employee who intends to quit, as follows:

  1. Take a sample application for dismissal in the personnel department or write in an arbitrary form indicating:
    1. names of the organization;
    2. Full name of the head;
    3. their names and positions;
    4. requests for their own decision to quit;
    5. dates of drawing up application, signature and its decryption after the text of the document.
  2. To warn the employer about the intention to quit for two weeks in writing, submitting a statement.
  3. Work two weeks after submitting an application if the administration does not let go without work.
  4. Sign an order of dismissal (can be issued by the same number as the dismissal or writing statement).
  5. Sign bypass list with the necessary services (at each enterprise your list).
  6. Take in the accounting department of the Help 2-NDFL, according to the accrual of hospital and settlement sheet for the last period of work, making sure that the "neglected" days are included in the calculation.
  7. Pick up a labor book in the personnel department.

According to a written statement, unused accumulated leaves can be provided with an employee with subsequent dismissal. The day of dismissal with this option coincides with the last day of vacation. It should be understood: to pay compensation is imputed in the obligation of the administration, and the provision of vacation in this case is the right of employer who may refuse to be dismissal by such grounds:

  • absenteeism;
  • the fact of theft of property;
  • staying on drunk;
  • an act incompatible for moral considerations with his post;
  • missing the requested time with the vacation schedule of the organization.

It is necessary to write two statements in such a situation - not less determined, it depends on the organization's document management. In any embodiment, the statement indicates the start time and period of vacation. The deadline for submission to personnel services is similar to the usual dismissal process, not less than 14 days. Calculations and issuance of documents dismissing occur on the day preceding leave, so the employer no longer has obligations to the former employee, the work experience such vacation days is not included.

Tax deductions and insurance payments

According to the Tax Code, cash compensation charges for unused vacation refer to the expenses of the enterprise and the insurance payments contributed to it are similar to the standard tax on labor. Until 01.01.2010. For compensatory payments, the ESN was not expelled, at present, in contrast to other refunds during dismissal (for example, financial assistance), these amounts from insurance premiums are not exempt.

In addition, when paying money to the dismissal person, the employer in the same number (no later) should keep and transfer the NDFL to the budget. That is, the process of taxation of accrual and payment of personal income tax and FSS is carried out in the usual basis. If the accounting did not take into account the tax changes checking the bodies charge the penalty and fine. In order to avoid penalties, you must pass the updated declarations to the funds.

Penalties for untimely payment

In the number when the parties stopped the employment contract, the employer must complete the calculations with the employee, paying all the necessary funds and cash compensation. Payments to employee on the dismissal day of the employer obliges legislation. Otherwise, in violation of the deadlines, for the delay in wages and other payments, the employer threatens material responsibility (Article 236 of the TC) in the form:

  • interest on unpaid compensation for vacation, their value is calculated at a rate of at least 1/150 in effect on this period of key rates of the Central Bank of Russia for each day of delay, starting after the next day;
  • administrative fine on officials (individual entrepreneurs) from 1000 to 5,000 rubles, on legal entities - from 30 thousand to 50 thousand rubles.

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