Rules and procedure for replacing vacation with monetary compensation. Is it possible to replace additional days for harmfulness, an irregular day? We exchange vacation for money - payment of monetary compensation for unused vacation. Is it possible to replace additional vacation?

Only that part of the annual leave that exceeds 28 calendar days can be replaced with monetary compensation. Such an excess is possible if the employee is entitled to additional or extended leave.

In particular, employees of educational organizations of preschool, primary, general and secondary education are entitled to extended leave.

Thus, you can pay compensation to an employee only for unused vacation days exceeding 28 “mandatory” days.

Example

In 2014, the organization’s accountant A.S. Glebova has the right to:

Basic leave lasting 28 calendar days;

Additional leave for irregular working hours lasting 3 calendar days.

The total duration of Glebova’s annual paid leave in 2014 is 31 calendar days (28 days + 3 days). In 2014, with the consent of the administration, she can replace part of the vacation lasting 3 calendar days with compensation.

Two ways to replace vacation with compensation

First way. Formalize the dismissal of the employee. Upon dismissal, an employee who has not used his right to vacation is entitled to monetary compensation for all unused vacations (Article 127 of the Labor Code of the Russian Federation, paragraph 28 of the Rules on regular and additional vacations dated April 30, 1930 No. 169). When calculating compensation associated with the dismissal of an employee, take into account all his main and additional unused vacations for the entire time he worked in the organization (Article 127 of the Labor Code of the Russian Federation). An employee's right to compensation does not depend on the reason for his dismissal. Moreover, it does not matter whether the employee is hired again by the same organization after some time.

Therefore, to pay compensation, you can first fire an employee and then hire him again (for example, a week later). Neither the Labor Code of the Russian Federation nor the Tax Code of the Russian Federation requires any explanations to be given in this case. An organization's personnel decisions are its internal matter. However, if necessary, the reason for such actions can be explained as follows: it was not possible to hire another instead of the dismissed employee, or the employee changed his mind and decided to return.

Second way. Send an employee on weekend leave until he or she completes any unused vacation days. Only non-working holidays are not included in the number of calendar days of vacation and are not paid (Article 120 of the Labor Code of the Russian Federation). Thus, periods that fall on weekends are included in the number of calendar days and are paid. Including in the case when an employee requests leave for two calendar days - Saturday and Sunday. Labor legislation does not prohibit doing this. The only restriction: at least one of the parts of the divided vacation must be at least 14 days. The employee can use the remaining days as he pleases. If the administration of the organization does not object, then each week he has the right to use only a few days of vacation from the remaining half. This procedure for dividing annual leave into parts is provided for in Article 125 of the Labor Code of the Russian Federation.

This method has another option. If an employee goes on vacation for a week or two and does not plan to use the entire vacation or has accumulated vacations from previous years, it is more profitable for him to indicate in the application that he takes vacation not from Monday to Sunday, but from Saturday of one week to Sunday is different. For example, an employee plans to take a vacation for two weeks, from February 6 to February 19, 2014. Then in the application it is better for him to indicate: “I ask you to provide me with the next annual paid leave for the period from February 4 to February 19, lasting 16 calendar days.” In this case, the employee will receive more vacation pay.

At the same time, you need to remember that the organization is obliged to provide annual leave to employees (Part 1 of Article 122 of the Labor Code of the Russian Federation). Vacation can be transferred to the next year only for production reasons: if the provision of vacation will adversely affect the work of the organization (Part 3 of Article 124 of the Labor Code of the Russian Federation). It is prohibited not to provide vacation for more than two years in a row (Part 4 of Article 124 of the Labor Code of the Russian Federation).

I have a question

Is it possible to pay compensation to an employee for unused additional leave if the first main paid leave has not yet been provided or has been partially provided. Additional leave is granted for working on irregular working hours.

Yes, you can.

The organization has the right to provide the first annual paid leave to the employee in advance (even if he did not work for the required period of six months) (Article 122 of the Labor Code of the Russian Federation). When calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave (Article 120 of the Labor Code of the Russian Federation). At the same time, the Labor Code of the Russian Federation does not make the possibility of granting additional leave dependent on whether the employee has taken the main leave or not.

Employees with irregular working hours are required (by law) to be provided with annual additional paid leave (Articles 116, 119 of the Labor Code of the Russian Federation). The employee’s right to receive additional days of rest arises along with the right to receive basic paid leave (clause 14 of the Rules on regular and additional leaves of April 30, 1930 No. 169).

Part of the annual paid leave exceeding 28 calendar days, upon a written application from the employee, can be replaced by monetary compensation (Article 126 of the Labor Code of the Russian Federation). Moreover, such a replacement is a right, not an obligation of the organization. In the situation under consideration, this part is actually equal to the duration of the annual additional paid leave for irregular working hours. The organization has the right to pay this amount to the employee in the current working year, including even before the provision of the first main paid leave.

Prohibition on compensation

Vacation cannot be replaced by monetary compensation for the following categories of employees:

• for pregnant women - regarding the main and any types of additional leave;
• employees under the age of 18 – in terms of basic and any types of additional leave;
• employees engaged in heavy work and work with hazardous working conditions - in terms of additional leave of a minimum duration of seven calendar days for work in the specified conditions. However, if the additional leave for harmful or dangerous working conditions exceeds the minimum duration, that is, eight calendar days or more, then the days of excess can be replaced with monetary compensation. In this case, the procedure, size and conditions of such replacement must be established in the relevant industry or inter-industry agreements or in a collective agreement;
• customs officials;
• drug control officials;
• employees of internal affairs bodies;
• employees of other government agencies, if this is directly established by law (orders of the relevant government agencies).

Documenting

If an employee decides to replace part of the vacation with monetary compensation, he must write a statement (Article 126 of the Labor Code of the Russian Federation).

Attention!
A working employee’s main vacation cannot be compensated with money, even if he wants it.

The decision to pay compensation for unused vacation not related to the dismissal of an employee is made by the administration of the organization. The organization has the right to pay such compensation, but is not obliged (letter of the Ministry of Labor of Russia dated April 25, 2002 No. 966-10).

• HR records management

Keywords:

1 -1

In accordance with the Labor Code of the Russian Federation, an employee has the right to rest, ensured by the provision of weekly days off, non-working holidays, paid annual leave (Article 2, 21 of the Labor Code of the Russian Federation).

All employees are provided with days off (Part 1 of Article 111 of the Labor Code of the Russian Federation).

Employees are provided with annual leave while maintaining their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation).

Weekends and vacations are different types of rest time. (Article 107 of the Labor Code of the Russian Federation).

Weekend leave can be regarded by inspection authorities as a veiled form of providing monetary compensation for unused vacation

As established by law, it is not allowed to replace annual basic paid leave with monetary compensation, i.e. Only that part of the vacation that exceeds 28 calendar days can be replaced with compensation (Part 1 of Article 126 of the Labor Code of the Russian Federation). In this case, compensation is actually paid for the part of the vacation exceeding 14 calendar days.

When checking, the labor inspectorate will most likely pay attention to such leave, and, most likely, will consider it as a hidden form of payment of compensation to the employee, especially if such leave is not an isolated case in the organization.

Therefore, if an employer provides an employee with separate vacation days so that they specifically fall on weekends, then this is a violation of the Labor Code of the Russian Federation for which administrative liability is provided in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation.

If an employee divides the remaining 14 days of annual leave into 2 days and takes them on his days off, that is, on Saturday and Sunday, then according to Art. 99 of the Labor Code of the Russian Federation, we must obtain his consent to overtime work and pay for it.

Example:

Data

1. PRODUCTION CALENDAR FOR 2014 with standard working hours, with a 40-hour week, 1970 hours.
2. The employee is assigned a normal working time of 40 hours per week.
3. The employee has the following working hours:
4. - five-day work week with two days off (Saturday and Sunday);
5. - duration of daily work - 8 hours;
6. The employee is granted annual paid leave of 28 calendar days(20 working days + 8 days off).
7. By agreement between the Parties, annual paid leave may be provided to the Employee in installments. In this case, at least one part of the vacation must be at least 14 calendar days.The vacation is divided into parts, one of which is 14 calendar days (10 working days + 4 days off).
8. 7 parts of 2 days which are days off for the employee.

Result sequences. Thus, in the above example, the employee may be
annual leave was granted for the working period from January 6, 2001 to 5
January 2002, and then for the working period from January 6, 2000 to January 5
2001. Part of the annual paid leave exceeding 28 calendar days
days, upon written application of the employee can be replaced by cash
compensation.

This rule also applies to vacations for previous
working periods. Thus, the employer is obliged to provide the employee with
annual leave used by him within the period determined by agreement between
employee and employer. The employer has the right to pay monetary compensation
in the event that the duration of annual leave for the period from January 6
2000 to January 5, 2001 will exceed 28 calendar days, and only for that
part that exceeds 28 calendar days. In this case, replacing part of the vacation,
exceeding 28 calendar days is a right, not an obligation
employer.

Sometimes you are tormented by vague doubts whether it is still possible (within reasonable limits) or not...

Nina Kovyazina, Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare, Ministry of Health of Russia

Cases of replacing vacation with compensation

What part of an employee’s annual paid leave can be replaced with monetary compensation?

Provided there are no restrictions, only that part of the annual leave that exceeds 28 calendar days can be replaced with monetary compensation. Such an excess is possible if the employee is entitled to additional or extended leave. If an employee has not taken vacation for two years, then only that part of each annual vacation that exceeds 28 days can be replaced with compensation. Such rules are established by the Labor Code of the Russian Federation.

It is also worth remembering that the organization is obliged to provide annual leave to employees (Part 1 of Article 122 of the Labor Code of the Russian Federation). Vacation can be transferred to the next year only for production reasons: if the provision of vacation will adversely affect the work of the organization (Part 3 of Article 124 of the Labor Code of the Russian Federation). It is prohibited not to provide leave for more than two years in a row ().

Example of replacement with vacation compensation

Accountant of the organization A.S. Glebova has the right to:

• basic leave lasting 28 calendar days;
• additional leave for irregular working hours lasting 3 calendar days.

The total duration of Glebova’s annual paid leave is 31 calendar days (28 days + 3 days).

1. Each year of work, Glebova can, with the consent of the employer, replace part of the annual leave lasting 3 calendar days with monetary compensation.
2. If Glebova did not use vacation for the last year and by the current year she had accumulated 62 calendar days of vacation: 31 days for each year, then the employee will be able to replace only 6 days of vacation with monetary compensation. 3 days of additional leave for each working year, exceeding 28 calendar days of standard main leave. It is unlawful to replace 28 days of basic leave accumulated over the past year.

Advice: There are two ways to replace any unused vacation days with money.

First way. Formalize the dismissal of the employee. Upon dismissal, an employee who has not used his right to vacation is entitled to monetary compensation for all unused vacations (clause 28 of the Rules on regular and additional vacations dated April 30, 1930 No. 169). When calculating compensation associated with the dismissal of an employee, take into account all of his basic and additional unused vacations for the entire time he worked in the organization (). An employee's right to compensation does not depend on the reason for his dismissal. Moreover, it does not matter whether the employee is hired again by the same organization after some time.

Therefore, to pay compensation, you can first fire an employee and then hire him again, for example, a week later. Neither the Labor Code of the Russian Federation nor the Tax Code of the Russian Federation requires any explanations to be given in this case. An organization's personnel decisions are its internal matter. However, if necessary, the reason for such actions can be explained as follows: it was not possible to hire another instead of the dismissed employee, or the employee changed his mind and decided to return.

Second way. Send the employee on vacation for the weekend. Only non-working holidays () are not included in the number of calendar days of vacation and are not paid. Thus, vacation days that fall on weekends are included in the number of calendar days and are subject to payment. Including in the case when an employee requests leave for two calendar days - Saturday and Sunday. Labor legislation does not prohibit doing this. The only restriction: at least one of the parts of the divided vacation must be at least 14 days. The employee can use the remaining days as he pleases. If the administration of the organization does not object, then each week he has the right to use only a few days of vacation from the remaining half. This procedure for dividing annual leave into parts is provided for in the Labor Code of the Russian Federation.

It is better to resort to the second method from time to time. Constant registration of vacation days falling on weekends may cause complaints from inspectors, since in this case the purpose of such a guarantee as vacation is not fully observed. Vacation days are still provided in addition to standard days off. Logically, it may include some days off, but not all.

This method has another option. If an employee goes on vacation for a week or two and does not plan to use the entire vacation or has accumulated vacations from previous years, it is more profitable for him to indicate in the application that he takes vacation not from Monday to Sunday, but from Saturday of one week to Sunday is different. For example, an employee plans to take a vacation for two weeks from September 11 to September 24, 2017. Then in the application it is better for him to indicate: “I ask you to provide me with another annual paid leave for the period from September 9 to September 24, lasting 16 calendar days.” In this case, the employee will receive more vacation pay.

Question from practice: Is it possible to pay compensation for additional leave in advance: before the end of the working year for which it is provided. Payment of compensation is not related to the dismissal of an employee

Yes, you can.

The legislation provides for the right of an employee in a number of cases to replace part of the annual leave, including days of additional leave, with monetary compensation. However, there are no restrictions on the period of such replacement.

Thus, if an employee has the right to leave, then he has the right to compensation for it to the extent that can be legally replaced by compensation.

This follows from the provisions of the Labor Code of the Russian Federation.

This approach applies regardless of the type of leave that is subject to compensation, and also applies to additional leave for irregular working hours.

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Question from practice: Is it possible to pay compensation to an employee for unused additional leave if the employee’s first main paid leave has not yet been provided or has been partially provided. An employee is entitled to additional days of rest for working on irregular working hours.

Yes, you can.

The organization has the right to provide the first annual paid leave to the employee in advance (even if he did not work for the required period of six months) (). When calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave (). At the same time, the Labor Code of the Russian Federation does not make the possibility of granting additional leave dependent on whether the employee has taken the main vacation or not (Article, Labor Code of the Russian Federation).

Employees with irregular working hours are required (by law) to be provided with annual additional paid leave (Article , Labor Code of the Russian Federation). The employee’s right to receive additional days of rest arises along with the right to receive basic paid leave (clause 14 of the Rules on regular and additional leaves of April 30, 1930 No. 169) and does not depend on whether the employee was involved in work outside the normal working hours time or not.

Part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced by monetary compensation (). Moreover, such a replacement is a right, not an obligation of the organization. In the situation under consideration, this part is actually equal to the duration of the annual additional paid leave for irregular working hours. The organization has the right to pay this amount to the employee in the current working year, including even before the provision of the first main paid leave.

Question from practice: Can an employer, due to production needs, replace them with monetary compensation instead of providing regular vacations to employees?

No, he can not.

Due to production needs, the employer, in agreement with the employee, may postpone the vacation or part of it to the next year. Moreover, such postponed leave must be provided no later than 12 months from the end of the year for which this leave is granted.

At the same time, the legislation provides for the replacement of vacation with monetary compensation, while:

• You can only compensate for that part of the vacation that exceeds 28 calendar days (regardless of which years the vacation is provided for: one current one or several). In this case, it is necessary to take into account restrictions on compensation;
• the initiative to replace part of the vacation with compensation should come from the employee himself, not the employer.

Thus, the employer, on his own initiative, cannot replace at least part of the vacation with monetary compensation, even if there is a production need. Such a replacement is possible only with the consent of the employee.

This conclusion follows from the totality of the provisions of Parts, Article 126, Part 3 of Article 124 of the Labor Code of the Russian Federation.

Question from practice: Is it possible for a part-time worker to be paid compensation instead of vacation?

Yes, you can, but only for a part exceeding 28 calendar days, or in full - upon dismissal.

A part-time worker enjoys all the guarantees provided for by labor legislation, including the right to replace vacation with monetary compensation (Part 2 of Article 287 of the Labor Code of the Russian Federation). In this regard, only part of a part-time worker’s vacation exceeding 28 calendar days can be replaced with compensation (Part 1 of Article 126 of the Labor Code of the Russian Federation). A part-time worker can receive compensation for all unused vacation upon dismissal (Part 1 of Article 127 of the Labor Code of the Russian Federation).

The type of part-time job - external or internal - does not affect the procedure for replacing vacation with monetary compensation, since such a dependence is not established by the Labor Code of the Russian Federation.

Question from practice: how to calculate vacation pay compensation upon dismissal: at the rate of 2.33 or 2 days per month. The employee was hired under a fixed-term employment contract during the vacation of the main employee. The duration of vacation is 28 calendar days

The answer to this question depends on how the expiration date of the employment contract is determined.

If the expiration date of the contract is determined by a specific calendar date (the last day of vacation of the main employee), then by virtue of the direct instructions of the law, an employee hired for 28 days will receive compensation at the rate of 2 working days per month (Part 1 of Article 291 of the Labor Code of the Russian Federation, clause 35 Rules approved by the People's Commissariat of the USSR on April 30, 1930 No. 169).

If the expiration date of the contract is determined by an event, for example, before the main employee returns to work, then compensation will be determined in the general case on the basis of 2.33 calendar days of vacation (Part 1 of Article 115 of the Labor Code of the Russian Federation).

Question from practice: Is it possible, at the request of an employee, to replace with monetary compensation additional days of rest due for blood donation days?

No you can not.

Additional days of rest for donors are provided in accordance with the requirements of the Labor Code of the Russian Federation. At the same time, neither the Labor Code of the Russian Federation nor the Law of July 20, 2012 No. 125-FZ contains such a type of guarantee as replacing additional days of rest with monetary compensation. Thus, the employer does not have the right to replace the employee with monetary compensation for additional days of rest due to him for the days of donating blood. Similar clarifications are contained in the letter of Rostrud dated March 19, 2012 No. 395-6-1.

An exception is the case when an employee asks to add rest days to vacation and, without using the vacation, quits.

Prohibition on compensation

Which employees cannot replace vacation with monetary compensation?

• pregnant women - regarding the main and any types of additional leave;
• employees under the age of 18 – in terms of basic and any types of additional leave;

• employees engaged in work with harmful or dangerous working conditions - in terms of additional leave of a minimum duration of seven calendar days for work in the specified conditions. However, if the additional leave for harmful or dangerous working conditions exceeds the minimum duration, that is, eight calendar days or more, then the days of excess can be replaced with monetary compensation. At the same time, the procedure, size and conditions of such replacement must be established in the relevant industry or inter-industry agreements and in the collective agreement.

This follows from the totality of the provisions of Article 126 and the Labor Code of the Russian Federation.

In addition, a ban on replacing vacations with monetary compensation may be established in separate departmental documents. For example, a complete ban on the replacement of any types of leave - both main and additional - applies to:

• customs officers (clause 2 of article 35 of the Law of July 21, 1997 No. 114-FZ);
• employees of internal affairs bodies (Part 3 of Article 45 of the Regulations, approved by Resolution of the Supreme Council of the Russian Federation of December 23, 1992 No. 4202-1).

These restrictions do not apply when employees are dismissed. In the event of termination of the employment contract, compensation for any types of unused vacation occurs in accordance with the general procedure ().

Question from practice: Is it possible to replace additional leave for northern employees with monetary compensation?

Yes, you can.

Employees who work, including on a rotational basis, in regions of the Far North and areas equated to regions of the Far North are provided with additional annual leave lasting, respectively, 24 and 16 calendar days (Article , Labor Code of the Russian Federation). In addition, employees working in other regions of the North, where regional coefficients and a percentage rate of salary are established, have the right to additional leave ().

As a general rule, part of the annual leave that exceeds 28 calendar days per working year can be replaced with monetary compensation. Such an excess is possible if the employee is entitled to additional or extended leave. At the same time, the legislation provides for cases when there is a ban on replacing vacation with monetary compensation without dismissing an employee. However, there are no restrictions on replacing additional leave provided to northerners. This follows from the provisions of the Labor Code of the Russian Federation.

Thus, additional leave for northern employees, in the absence of other restrictions, can be replaced by monetary compensation, either fully or partially.

The legality of this position is confirmed by the courts. See, for example, the appeal ruling of the Krasnoyarsk Regional Court dated August 25, 2014 No. 33-8160/2014.

Question from practice: Is it possible to pay compensation to an employee who has unused vacation days for hazardous work if, for health reasons, he is transferred to a job that does not involve hazardous working conditions?

As a general rule, you can't. An exception is the case of compensation for that part of the annual additional leave for harmful activities that exceeds its minimum duration, namely seven calendar days (Labor Code of the Russian Federation).

That is, if the additional leave for harmful working conditions is eight calendar days or more, then the days of excess can be replaced with monetary compensation. At the same time, the procedure, size and conditions of such replacement must be established in the relevant industry or inter-industry agreements and in the collective agreement. Question from practice: Is it necessary to pay the employee compensation for unused vacation before she goes on maternity leave? The duration of an employee's annual basic leave does not exceed 28 calendar days. The employee did not take another vacation during the year.

No no need.

The Labor Code of the Russian Federation provides for two cases of payment of monetary compensation in lieu of vacation:

• upon dismissal of an employee who has not used his right to vacation. In this case, monetary compensation is due for all unused vacations (or Article 126 of the Labor Code of the Russian Federation.

  Thus, in the situation under consideration, it is unlawful to replace unused vacation with monetary compensation either at the initiative of the employer or at the request of the employee herself. The legitimacy of this position is also confirmed by the courts, see, for example, the appeal ruling of the Supreme Court of the Republic of Sakha (Yakutia) dated July 31, 2013 No. 33-2830/2013.

  If she wishes to take advantage of the accumulated vacation days, the employee has the right, at her own discretion, immediately after the end of maternity leave or parental leave (Part 3 of Article 122). letter of the Ministry of Labor of Russia dated April 25, 2002 No. 966-10 Question from practice: What are the consequences for an employer of replacing an employee’s entire vacation with compensation?

  By replacing the entire vacation with compensation, and not the part exceeding 28 calendar days, the employer will violate labor laws. For such a violation, labor inspectors may fine both the employer and his officials.

  The fines are:

  • from 1000 to 5000 rub. – for individual entrepreneurs and officials of an organization, for example a manager;
  • from 30,000 to 50,000 rub. – for organizations.

  This is provided for in Part 1 of Article 5.27 of the Code of the Russian Federation on Administrative Offences.

  For a repeated offense, labor inspectors will punish more seriously - the amount of fines will increase:

  • from 10,000 to 20,000 rub. – for officials of the organization and entrepreneurs. The fine for officials may be replaced by disqualification for a period of one to three years;
  • from 50,000 to 70,000 rub. – for organizations.

  Such measures of liability are already provided for by Part 2 of Article 5.27 of the Code of the Russian Federation on Administrative Offenses.

Can be chosen not as days of rest, but reimbursed in money.

Such cases may be due to both production needs and the desire of the employee himself. However, payment of compensation for unpaid vacation is not always possible. Sometimes, regardless of the wishes of the parties, the employee will be obliged to take a well-deserved rest, for the entire required vacation period or at least part of it.

All the nuances associated with replacing vacation with compensation are spelled out in the Labor Code of the Russian Federation. The employer has no right to deviate from the rules specified in the article, and violations of established standards can lead to serious troubles for the organization. For this reason, it is very important to clearly systematize information about when vacation can be replaced, and when replacement is not allowed under any circumstances.

According to the Labor Code of the Russian Federation, each employee has the right to annual leave, which is granted for a period of at least 28 days and must be paid at the rate of the individual employee. Organizations, however, have the right to increase the established amount of rest at their discretion for an unlimited number of days.

Since the right to rest is still not an obligation, then theoretically a person can replace part of his vacation with monetary compensation or even replace the entire amount of vacation with money.

Article 126 of the Labor Code of the Russian Federation states that every worker can, at his own request, request compensation for a period that exceeds the legal 28 days. This replacement can be done regularly, every year. In addition, the legally established amount can be exchanged for money without necessarily going on vacation. But it gives clear instructions that a person cannot remain without rest for more than two years in a row. The employer is simply obliged to ensure that his employees take the required rest time at least once every 24 months. Therefore, complete replacement of vacation with monetary compensation is possible only once every two years. But partial compensation for a period that exceeds the terms established by the Labor Code of the Russian Federation is possible at any time, without restrictions.

Who can count on compensation?

Procedure for payment of compensation

Accrued payments must be calculated according to general rules. That is, to calculate them, income is taken for the last 12 months, and if a person worked less, then for the period worked.

The total amount of money earned is divided by the number of calendar days and the average salary for one day is obtained.

The average number of calendar days in a month is taken to be 29.3. The daily average is multiplied by the number of compensated days indicated in the application and order. The benefit is paid for a calendar day, and not for the equivalent of working shifts during a given period.

The payment procedure differs depending on the situation:

1. When paying on a regular basis, the deadline for transferring the calculated amount is not specified in the Labor Code of the Russian Federation. It is recommended to make payments on the nearest date indicated in .
2. If a person resigns, then the final payment must be made to him on the last working day.

Along with vacation compensation, all other unpaid amounts that were earned by the employee for the period worked are also paid.

You might be interested

The question of the possibility of receiving money for unused vacation worries many workers. Employees want to acquire their financial compensation and, meanwhile, continue to work.

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This issue is especially relevant for people whose vacation has been postponed. In their situation, the duration of rest becomes longer than the standard norm, which in a normal situation is enough to fully rest.

Subtleties of unused employee rest

Art. 126 of the Labor Code of the Russian Federation indicates that the employee is given the right to receive compensation. However, it should be understood that the norm is formulated in such a way that this possibility is not absolute. That is, the employee and employer must come to an agreement on replacing vacation with compensation. The mere desire of an employee is not the basis for calculating and issuing money for rest days not provided to him.

In addition, the legislator has identified employees who cannot take advantage of the corresponding right:

1. pregnant women;
2. workers who have not reached the age of majority;
3. employees performing work under harmful and dangerous working conditions.

All employees, without exception, have the right to receive money for unused rest days upon registration of dismissal.

The employee will be able to purchase the payment on the last day of work. in this case, they are calculated in proportion to the time worked.

Who should?

Article 126 of the Labor Code of the Russian Federation indicates that an employee, on his own initiative, has the right to replace unused vacation days with material compensation.

However, not all employees will be able to take advantage of this privilege. If a person is entitled to rest for 28 calendar days, then he does not have the right to a replacement.

The legislator has provided this opportunity only for those employees whose vacation duration is longer than the standard period.

This is possible in a situation where an employee has the right to claim an additional day of rest per year. Employees of certain professions are entitled to extended leave. They can also replace rest days exceeding 28 days with monetary compensation. The categories of employees who are able to apply for extended leave are defined in Government Decree No. 466. For example, they include teaching staff, heads of educational organizations, their deputies, as well as persons holding similar positions in the structural divisions of such institutions.

In accordance with Federal Law No. 79, state civil servants who hold senior and main positions have 35days annual paid leave. For municipal employees, the rest period is 30 days(more for individual employees).

Other categories of employees in the public service are also eligible for extended leave:

• judges - from 30 working days;
• employees of the prosecutor's office, police, customs - from 30 calendar days.

Disabled and elderly workers have the right to apply for extended leave, its duration is 30 calendar days.

It is also necessary to note the following categories of workers:

• professional rescuers – 30-40 days (the specific period is determined by experience);
• members of the Federation Council and deputies of the State Duma – 42 days;
• citizens who perform work with chemical weapons – 49 or 56 days (determined by specific working conditions);
• employees of medical organizations who diagnose and treat HIV patients or work with materials containing the corresponding virus - 36 working days.

The following persons are entitled to additional vacation days:

1. Carrying out a function in conditions of irregular working hours.
2. Employed in hazardous or hazardous industries.
3. Persons who took part in the liquidation of the results of the disaster at the Chernobyl nuclear power plant, as well as those living in the area during the accident.
4. Workers working in the CS areas.
5. And also some other categories.

How many days can I reimburse?

How many specific days will be reimbursed to the employee is determined in each specific case, taking into account the duration of the paid rest period.

Let's give some illustrative examples.

Head of Sales Department Ivanov A.P. concluded with a clause regarding irregular working hours. Article 119 of the Labor Code of the Russian Federation determines that he has the right to receive 3 additional days of vacation. Thus, at his own request, Ivanov A.P. may replace rest during this period with monetary compensation.

Assistant Prosecutor P.G. Alekseeva Every year paid leave is equal to 30 calendar days. She can submit a written application to replace 2 days with monetary compensation.

An interesting situation arises when an employee’s vacation is postponed to the next year. For example, due to objective necessity, an employee was recalled from the annual paid rest period. He has vacation days left. In this situation, next year his rest will exceed the standard 28 days. Even if he does not have any grounds for receiving additional days of vacation. Theoretically, a situation arises in which an employee can replace part of the rest with monetary compensation. However, in practice, things work out differently.

The legislator in Art. 126 of the Labor Code of the Russian Federation paid attention to this point. If the vacation was transferred to any working year, then employees have the right to choose monetary compensation for the part that exceeds 28 calendar days.

Let us illustrate this situation with an example.

Accountant Semicheva L.B. has a disability . The duration of annual leave for her is 30 calendar days. 6 days of rest for Semicheva L.B. were postponed to 2019. since 2019. Thus, the total duration of vacation is 36 days (one part is 30 days, the second part is 6 days). The employee will rightfully receive monetary compensation for 2 days, that is, for the first part, which exceeds 28 days.

The procedure for replacing vacation with monetary compensation

The replacement process is regulated by labor legislation. For a legitimate procedure, you need to go through the following stages:

1. statement;
2. order;
3. entry into the employee’s personal card;
4. conversion to a vacation schedule.

Employee statement

The process of replacing vacation with compensation is initiated by the employee. It is with his written consent that the employer can carry out the relevant operations. The employee expresses his will in writing by filling out an application. The legislator does not define any strict form of this appeal.

It is necessary to fill out the “header” of the application, put a date and a personal signature. This request is forwarded to the employer. An entry about it is made in the application register. He puts forward his resolution.

But before this, it is necessary to check whether there are grounds for replacing rest time with compensation. In the absence of such reasons, the employer has the right to reject the employee’s application. The latter’s statements are not an unconditional reason for paying monetary compensation for unused vacations. If there are no grounds for increasing the leave, the replacement is considered illegal.

Order

After the employer has come to the conclusion that it is possible to replace the share of rest with monetary compensation and has signed the employee’s application, he issues an order.

It is this document that formalizes all key actions.

1. The order to replace leave must include the following information:
2. Its publication date and number.
3. Link to the relevant article of the Labor Code.
4. Full name of the employee, his personnel number, position and specific place of work in which he performs his labor function.
5. Vacation days replaced by compensation.
6. The reason for issuing the order is the employee’s request (date, registration number).

Full name of the manager who issued the order.

The employee must be notified of the order against signature.

In a special column he indicates the date and puts his signature. Information about the order must be entered in a special registration journal, which is stored for five years.

Making an entry in your personal card and vacation schedule

The final stage of the procedure for registering a replacement is entering information into the employee’s personal data, as well as changes to the vacation schedule. The implementation of each sequential action guarantees the legality of the entire procedure as a whole. So, it is a unified form T-2. It contains various information relating to a specific employee.

1. The card also contains data on vacations (section 8):
2. for what period is it provided;
3. amount of days;
4. moment of beginning and end;

basis for providing days of rest.

• In case of replacement, the card is issued as follows:
• period—working period for which leave is granted;
• number of days – period replaced by compensation;
• start date – indicate “vacation replacement”;
• end date – indicate “for monetary compensation”;

basis – order (number, date).

It is necessary to make changes to the vacation schedule. The necessary information should be reflected in column 10 “Note”.

The employer or authorized employee must make a note that part of the annual leave (indicates the specific duration) is replaced by a monetary amount. You should also make a reference to the basis - the order with the date and number.

The amount of compensation is calculated according to standards that are fair when determining average earnings for the vacation period.

This indicator is established in Article 139 of the Labor Code of the Russian Federation. Average daily earnings are calculated for the previous 12 months. The accrued wages for this period are divided first by 12 (number of months), and then by 29.4 (average monthly working days). Calculation example:

lawyer Popov S.Yu. for irregular working hours, he has the right to an additional day of rest, which is added to the annual paid leave. So, in 2019, the total duration of vacation will be 31 days. Popov S.Yu. has the right to replace 3 days of vacation with monetary compensation. From 01.11.14 to 01.11.15 he was paid for performing labor functions in the amount of 300 thousand rubles.

Replacing 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 vacation of at least 28 calendar days is in some way an obligation provided for by the Labor Code of the Russian Federation.

1. You can replace vacation with monetary compensation only in 2 cases:
   If an employee quits. In this case, the employee receives compensation for unpaid vacation (Article 127 of the Labor Code).
2. Read how to calculate compensation for vacation upon dismissal.

If for some reason, for example due to the characteristics of the employee’s work activity or living in a region with special climatic conditions, the duration of the vacation exceeds 28 days, then you can not take days off in excess of the established minimum, but receive monetary compensation for them (Article . 126 TK).

Let's consider the 2nd situation in more detail.

Replacement of part of vacation with monetary compensation

1. Employees who have the right to:
2. extended leave (teachers and other teaching staff in accordance with Article 334 of the Labor Code of the Russian Federation, minor children, disabled people, etc.);

additional leave (medical workers, civil servants, rescuers working in harmful or dangerous working conditions, as well as in the Far North, etc.).

If an employee decides to replace part of the vacation exceeding 28 days with money, then he needs to write a corresponding application addressed to the employer.

An employer cannot limit an employee’s rights to the rest days 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 a given employee, production characteristics, the ability of the enterprise to incur 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, in accordance with the norms of labor legislation (Article 126 of the Labor Code of the Russian Federation), workers who have not reached the age of majority (18 years) and pregnant women cannot refuse days of rest. When is it impossible to replace vacation with monetary compensation?

It should also be said that employees will also have to use the additional leave provided to citizens employed in jobs with harmful and dangerous working conditions, because the above rule of law in this case prohibits the replacement of leave with monetary compensation.

Don't know your rights?

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 the average earnings for 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 amount of the payment, on which, as with any other income of an 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.

Teacher Martynova M.V. has the right to leave of 56 calendar days. She took 28 days off, and decided to replace 28 with monetary compensation.

The amount of income for the 12 months preceding the onset of vacation amounted to 378,300 rubles.

The average daily earnings are 1,075.94 rubles. (378,300 / 12 / 29.3)

The amount of compensation will be 30,126.32 rubles. (1,075.94 x 28 cd).

The amount of compensation to be paid is RUB 26,210.32. (30,126.32 - 13% personal income tax).

The law allows you to replace part of the vacation with monetary compensation only in 2 cases: upon dismissal or if the vacation exceeds 28 calendar days (only on days exceeded). The amount of compensation is calculated in the same way as vacation pay.