- wages for the hours actually worked;
- compensation for unused vacation;
- other compensation payments that are specified in the labor or collective agreement.
Every employee has the right to "walk" 28 calendar days a year. For every full 11 months, the employee receives full compensation for unused leave upon dismissal. For example, an employee's working year starts on March 25th. From February 24, he has the right to receive compensation in full.
Not everyone knows how to calculate unused leave upon dismissal. You need to use the following formula:
28/12 * KMNO, where
28 - the total number of vacation days;
12 - the number of months in a year;
KMNO - the number of months of unused vacation.
For example, on the day of dismissal, the employee has 7 months and 13 days of "vacation" experience. Since the number of days is less than half a month, the accountant must round down full months.
Therefore, the employee has 28/12 * 7 = 16, 31 days of vacation.
If his "vacation" experience is more than half a month, then you need to round up. For example, an employee has not used vacation for 8 months and 27 days. Therefore, he has 28/12 * 9 = 21 vacation days.
To calculate vacation pay, you need to know the average salary of an employee for the last working year. When calculating it, the following are not taken into account:
- work with the preservation of average wages. For example, a business trip;
- sick leave payments;
- absence from work not of their own free will.
The following formula is used to calculate the average daily wage:
SDZ = OGZ / 12 / 29.3, where:
SDZ = average employee earnings per day;
OGZ - the employee's total annual salary for the year;
29.3 is the average monthly number of calendar days that is used to calculate vacation pay.
For example, the total annual salary of an employee for a "working" year is 124,000 rubles. Therefore, his average earnings for 1 day of work for the last year will be equal to:
124,000/12/29, 3 = 352 rubles 70 kopecks
To calculate compensation payments for unused vacation, you must use the following formula:
КВ = СДЗ * КДО, where
КВ - compensation payments for the year;
SDZ is the average earnings of an employee for the last working year;
BWW is the actual number of vacation days.
For example, in the current working year Ivanov I.P. worked for 7 months and 18 days. His annual salary is 354,000 thousand rubles. We round up the work experience up to full months upwards - 8 months.
Let's calculate the number of vacation days:
28/12 * 8 = 18.6 days, that is, 19 days
We calculate the average salary of an employee for 1 day of work in the current working year:
354,000 / 12 / 29.3 = 1006.9 rubles
Compensation payment for unused vacation is equal to:
1006, 9 * 19 = 19 131, 1 rubles.
Compensation for unused vacation is due to absolutely all employees, regardless of the reason for dismissal. If an employee, for any reason, received an average monthly salary (for example, was on a long business trip), then vacation pay is calculated based on the size of the salary according to the staffing table, taking into account all bonuses and additional "labor" payments.
If an employee is entitled to an additional paid vacation, then the calculation is made taking into account the days of this vacation. For example, an employee is entitled to 3 calendar days of additional leave. Then the calculation is based on 31 (28 + 3) calendar days.
Let's talk about how to calculate the main and additional leave and compensation for unused leave upon dismissal. For this, we need to calculate the average earnings, which is described in Government Decree No. 922 of 12.24.07.
How do I calculate the average daily earnings?
To calculate the amount of vacation pay and compensation for unused vacation, you must first calculate the average daily earnings for the 12 months that precede the month the vacation starts. If the employee has not worked for 12 months yet, then the average daily earnings are calculated from the date of his employment. We determine the amount of earnings for the billing period, we include income in cash and in kind: salary, bonuses, additional payments, allowances for special working conditions. Sick leave, vacation pay, other payments calculated on the basis of average earnings are not included here.
- if the month is fully worked out, then the average value of calendar days in 2018 is taken - 29.3;
- if there were periods in the month that are not included in the calculation (for example, sick leave, vacation, etc.), then the calendar days taken into account for this month are calculated proportionally: (Number of calendar days of the month - Days not included in the calculation) * 29.3 / Number of calendar days of the month.
Now we calculate the average daily earnings using the formula: The amount of payments for the billing period / Calendar days for the billing period.
How to calculate compensation for unused vacation
If an employee writes an application for replacing part of the unused vacation with cash payments or leaves without spending the vacation days, you need to calculate the amount to compensate for the unused vacation. And do not forget to withhold personal income tax. Read about calculating the number of days for which compensation is due. The formula for calculating the amount is as follows:
Compensation amount = Average daily earnings * Number of days of unused vacation.
Indexation of average earnings with an increase in wages
If, before or during an employee's vacation, salaries (tariff rates) have been increased in the organization, then you need to index the average earnings to calculate vacation pay. Here, the increase factor (KPV) will come in handy: KPV = OH / OS, where OH is the new salary, OS is the old salary. There are three options for indexing:
- Salary increased during the billing period. Then all payments taken into account when calculating vacation pay, from the beginning of the billing period to the month of the change in salary, are multiplied by KVP.
- The salary increased after the settlement period before the start of the vacation. All calculated average earnings are multiplied by the promotion factor.
- Salary increased during vacation. Only part of the vacation pay increases, starting from the date of validity of the new salaries.
Vacation pay
Vacation pay must be paid not less than 3 days in advance before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). We take the number of vacation days from the order of the management on the provision of legal rest. We pay for all calendar days of vacation except non-working holidays (according to article 120 of the Labor Code of the Russian Federation).
The situation usually raises questions when the vacation begins at the beginning of the month. For example, an employee goes on vacation from July 1, 2018, and vacation pay is due on June 27. At the same time, the salary for June is required for the calculation, which has not yet been accrued.
In this case, the salary calculation for June is performed first: either assuming that the employee will finish the last days of the month, or based on the days already worked. Then vacation pay is calculated. If the salary for June changes after the calculation of vacation pay, you will need to recalculate and pay or withhold the difference.
How to calculate vacation pay using a calculator?
The only valid normative document clarifying the procedure for calculating compensation for unused vacation remains the Rules on regular and additional vacations, approved by the NKT of the USSR on April 30, 1930 No. 169 (hereinafter referred to as the Rules).
According to paragraphs 28, 29 and 35 of the Rules, an employee who has worked in the organization for 11 months, which are subject to offset against the period of work that gives the right to vacation, receives full compensation for unused vacation. The amount of full compensation is equal to the amount of vacation pay for the set duration.
According to clause 28 of the Regulations on regular and additional vacations, approved by the NKT of the USSR on April 30, 1930 N 169, upon dismissal of an employee who did not use his right to vacation, he is paid compensation for unused vacation.
It is possible to receive compensation for all unused days of annual paid vacations only upon dismissal (the basis is Article 127 of the Labor Code of the Russian Federation).
An employee who continues to work, upon his written application, can be replaced with monetary compensation only for that part of the annual paid leave that exceeds 28 calendar days (the basis is Article 126 of the Labor Code of the Russian Federation).
When calculating the terms of work that give the right to compensation for leave upon dismissal, surpluses of less than half a month are excluded from the calculation, and surpluses of at least half a month are rounded up to a full month (clause 35 of the Rules).
Please note: even if the employee has not been on vacation for more than two years, which is prohibited by law (Article 124 of the Labor Code of the Russian Federation), upon dismissal he is entitled to compensation for the entire period. After all, as already mentioned, compensation should be paid "for all unused vacations."
There is one more subtlety: employees with whom civil law contracts have been concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code do not apply to them.
Example 1
The employee was admitted to the organization on March 16, 2009, and leaves on February 8, 2010. During this period, he was on annual paid leave for 28 calendar days and unpaid leave for 17 calendar days. It is required to determine the number of calendar days of compensation for unused leave upon dismissal.
The period from March 16 to February 8 of the next year accounts for 10 months and 23 days. Of the number of calendar days of unpaid leave, 3 days (17 days - 14 days) cannot be included in the length of service, which gives the right to annual leave (see article 121 of the Labor Code of the Russian Federation.)
Thus, the employee is entitled to vacation for a period of 10 months and 20 days. Since 20 days is more than 15 days, the length of service of the employee, from which the duration of the vacation is determined, is 11 months. In this case, the employee is entitled to compensation in full for 28 calendar days. Considering that he has already used his vacation, he has nothing to compensate for when he is fired. Employees who have worked from 5.5 to 11 months also receive full compensation if they leave due to:
- liquidation of an enterprise (institution) or its individual parts, reduction of staff or work, as well as reorganization or temporary suspension of work;
- admission to active military service;
- business trips in accordance with the established procedure to universities, technical schools, preparatory departments at universities;
- transfer to another job at the suggestion of labor bodies or commissions with them, as well as professional organizations;
- found out unsuitability for work.
Example 2
The employee was hired on March 1, 2008. He used 28 calendar days of annual basic paid leave in 2008. Dismissed on October 1, 2009 in connection with the liquidation of the enterprise. The length of service for calculating compensation for unused vacation will be 7 months. (from March 1 to October 1, 2009 inclusive). This is more than 5.5 months. Consequently, the employee is entitled to compensation for a full vacation, that is, for 28 calendar days.
An employee who has not worked in the organization for a period that gives him the right to full compensation is entitled to proportional compensation for calendar days of vacation. In this case, on the basis of clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the length of vacation in calendar days by 12. Based on this, with a vacation duration of 28 calendar days, the amount of compensation will be 2.33 calendar days for each month of work included in the length of service. giving the right to receive leave.
The current legislation does not provide for the possibility of rounding unused vacation days to whole numbers (2.33 days, 4.66 days, etc.).
In accordance with paragraph 8 of Article 255 of the Tax Code of the Russian Federation, for the purpose of taxation of profits, only that amount of compensation for unused vacation, which is calculated in accordance with the generally established rules, can be recognized as expenses. Rounding up the number of days of unused vacation up (from 4.66 days to 5 days) will lead to an overestimation of the amount of payments made in favor of the employee and to an underestimation of the tax base for income tax. Rounding down (from 2.33 days to 2 days) will result in the employee being paid less than the amount required by law.
There is no rounding to whole values of the number of days of unused vacation and in the calculations given as examples in the letters of Rostrud dated 26.07.2006 No. 1133-6, dated 23.06.2006 No. 944-6.
As a rule, the last month of the vacation period is incomplete. If it has worked 15 calendar days or more, this month of experience is rounded up to full. If less than 15 days have been worked out, the days of the month are not taken into account (Article 423 of the Labor Code of the Russian Federation, clause 35 of the Rules, Rostrud letter of 23.06.2006 No. 944-6).
Example 3
An employee of the organization was hired on September 27, 2008, and from May 4, 2009, he leaves at his own request. It is required to determine for how many months he is entitled to compensation for unused vacation, if he has never been on vacation.
According to paragraph 35 of the Rules and Article 423 of the Labor Code of the Russian Federation, when determining the number of vacation days for which the employee is paid compensation upon dismissal, it must be borne in mind that if the employee has worked less than half a month, the specified time is excluded from the calculation, and if half or more than half of the month has been worked, then the specified period is rounded to the nearest full month. The period for granting leave is from September 27, 2008 to September 26, 2009. From September 27, 2008 to April 26, 2009, the employee has fully worked seven months. The period from April 27 to May 4 is eight calendar days, which is less than half a month. Therefore, this period is not taken into account.
Thus, in this case, the total number of months for which the employee is compensated is seven. The number of days of unused vacation is calculated by the formula:
Kn = Co x 2.33 days - Co,
where Kn is the number of days of the main vacation that the employee did not take off by the time of dismissal; Co - the duration of the vacation experience in full months; Ko is the number of days of the main vacation that the employee took by the time of dismissal.
Example 4
The employee was hired on December 3, 2008, and fired on October 31, 2009. In June 2009, he was on basic leave for 14 calendar days, and in August 2009, he was on unpaid leave for 31 calendar days. In total, the employee worked in the organization for 10 months and 29 days.
Since the duration of vacation at their own expense has exceeded 14 calendar days per working year, the total length of service of the employee should be reduced by 17 calendar days (31-14).
The employee's vacation experience will be 10 months and 12 calendar days (10 months 29 days - 17 days). Since 12 calendar days are less than half a month, they are not counted.
Consequently, 10 full months are counted in the length of service that gives the right to leave.
The worker took two weeks off the main vacation. You do not need to pay compensation for them. Thus, in this case, the employee is entitled to compensation for 9.3 calendar days (10 months x 2.33 days - 14 days).
Dismissal compensation is paid at the rate of two working days per month of work:
- employees who have entered into an employment contract for up to two months (Article 291 of the Labor Code of the Russian Federation);
- seasonal workers (Article 295 of the Labor Code of the Russian Federation).
Example 5
A short-term employment contract has been concluded with the employee for the performance of work from March 27 to May 5, 2009 inclusive. It is required to calculate the amount of compensation for unused leave upon dismissal.
For the period from March 27 to May 5, 2009, 1 month and 8 days have been worked. Since 8 calendar days are less than 15, they are not taken into account. Consequently, 1 month of work is credited to the length of service, which gives the right to receive compensation for vacation.
Since a short-term employment contract has been concluded with the employee, the rules of Article 291 of the Labor Code of the Russian Federation apply. Compensation for unused vacation is 2 working days.
If an employment contract is concluded with an employee for an indefinite period, but for some reason it is interrupted before the end of the two-month period of work, the norms of Article 291 of the Labor Code of the Russian Federation cannot be applied.
Example 6
An employment contract was concluded with the employee on November 2, 2009 for an indefinite period. The employee leaves at his own request from December 14, 2009. It is required to calculate the number of calendar days of compensation for unused leave upon dismissal.
The duration of work in the organization was 1 month and 12 days. Vacation compensation is due to any employee who has worked for more than 15 calendar days.
The contract with the employee was concluded for an indefinite period, therefore, the rules established by Article 291 of the Labor Code of the Russian Federation for employees with whom an agreement was concluded for up to two months cannot be applied. The amount of compensation is determined from the generally established length of vacation of 28 calendar days. The length of service giving the right to leave is 1 month. Consequently, the employee is entitled to compensation in the amount of
28 days / 12 months x 1 month = 2.33 days
In educational budgetary organizations, teachers and teachers who resign after 10 months of the school year are entitled to compensation for the full duration of the leave of 56 calendar days. If a teacher leaves during the academic year, then he is entitled to proportional compensation at the rate of 4.67 days for each month worked.
Example 7
It is required to calculate the amount of compensation for unused leave upon dismissal for 5 months to a teacher of a general education school.
For 5 months of work, the teacher is entitled to proportional compensation at the rate of 56 days. / 12 months x 5 months = 23.33 days
Pedagogical employees whose vacation time is set at 42 calendar days, upon dismissal, full compensation for unused vacation is paid in the amount of full vacation if the employee has worked for 11 months in the corresponding calendar year.
If by the day of dismissal the employee has worked for less than 11 months, the proportional compensation is calculated, the amount of which is 3.5 days for each month worked.
Example 8
It is required to calculate the amount of compensation for unused leave upon dismissal for 10 months to a teacher of a general education school.
For 10 months of work, proportional compensation is due at the rate of: 42 days. / 12 months x 10 months = 35 days
Article 127 of the Labor Code of the Russian Federation also provides, instead of receiving monetary compensation for unused leave upon dismissal, the possibility of providing paid leave with subsequent dismissal, with the exception of cases of dismissal on culpable grounds.
In this case, the last day of leave should be considered the day of dismissal, in connection with which the days of leave granted upon dismissal should also be included in the length of service, on the basis of which the duration of the leave granted is determined.
Example 9
The employee leaves from March 25, 2009 according to paragraph 1 of part 1 of article 77 of the Labor Code of the Russian Federation "by agreement of the parties." In his application, the employee asks to provide him with unused leave for the last working year before dismissal (28 calendar days). On the day of dismissal, the employee worked in the current working year for 8 months and 9 days. It is required to determine the length of service for granting leave, the actual duration of the leave and the date of dismissal.
The date March 25, 2009 is not the day of dismissal, but the day before the start of the vacation. As of this date, the employee has worked in the current working year for 8 months and 9 days. According to the rounding rules, 9 days are discarded (since 9 days are less than 15 days), therefore, leave must be granted for 8 months in the amount of:
28 days / 12 months x 8 months = 18.66 days
The leave is granted from March 26 to April 13, 2009. This means that it is April 13 that is the day of dismissal of the employee, in connection with which, until April 13, 2009, the length of service must be taken into account, which gives the right to paid leave.
The period from the beginning of the working year to April 13, 2009 accounts for: 8 months. 9 days + 19 days = 8 months 28 days According to the rounding rules, 28 days make up a whole month (since 28 days are more than 15 days), therefore, there are 9 months of leave for the specified period. Therefore, the vacation must be granted for 9 months in the amount of 28 days. / 12 months x 9 months = 20.99 days
The employer is obliged to keep records of the periods of time for which the employee is granted basic leave. The personnel service reflects these periods in the order (order) on granting leave to the employee, drawn up according to the form No. T-6 (T-6a). On the basis of the order, notes are made in the employee's face card (form No. T-2), in the personal account (form No. T-54, T-54a), in the note-calculation on granting leave to the employee (form No. T-60). All forms of these documents and instructions for filling them out are approved by the decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1.
The amount of compensation for unused vacation
The procedure for calculating compensation follows from clause 8 of the Regulations approved by the decree of the Government of the Russian Federation of 11.04.2003 No. 213, and the decision of the Supreme Court of the Russian Federation of 13.07.2006 No. GKPI06-637.
Based on these documents, the following formula can be derived:
Accounting
Compensation for unused vacation associated with dismissal is reflected in accounting as part of expenses for ordinary activities, namely, as part of labor costs (clause 8 of PBU 10/99).
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Howcalculatecompensationpervacationupon dismissal, interests not only accountants, but also citizens who have decided to change their place of work. How to calculate the amount of compensation for leave upon dismissal in various situations, we will tell in this material.
How is compensation for unused leave upon dismissal calculated and accrued in 2016-2017
To calculate the amount of compensation due to an employee upon dismissal, you need to know 2 indicators:
- the size of the employee's average salary for 1 day (the basis is the income of the past 12 months before the termination of the employment contract);
- the number of days of unrealized vacation for previous years or days of rest that the employee "earned" by the time of dismissal in the current year.
The average daily wage of an employee is calculated using the formula:
D - the total income of the worker for the last 12 months;
12 - the number of months in a year;
29.3 is the indicator established by the Decree of the Government of the Russian Federation No. 922 dated 12.24.2007, which means the average number of days in each month of the year.
If in the reporting year the employee did not work all the days in some months, then the following formula is proposed for calculating the average daily wage:
D / (29.3 × Mp + Mn),
D - total earnings for the past year;
29.3 is the average number of days in each month of the year;
Мп - the number of months worked by the employee in full;
Мн - the number of days worked in incomplete months.
How to calculate the number of vacation days an employee is entitled to
If, upon termination of the employment relationship, it turns out that the employee did not complete the entire vacation for the last year, then there will be no problems with the calculation of compensation. But how to calculate how many vacation days an employee is entitled to for the current year?
There are 2 calculation methods:
- The first is proposed in the Rules on regular and additional vacations, approved by the National Committee of the USSR on April 30, 1930 No. 169. The number of vacation days to which the employee is entitled is calculated using the formula:
(Mo × Ko) / 12,
Mo - months worked by a person after the last vacation or after hiring; To - the duration of the employee's annual vacation period in days;
12 is the number of months in a year.
- The second technique was proposed by Rostrud and is used in some organizations, although it is somewhat controversial due to the existing error in the calculation.
This method uses a method to determine the number of vacation days that an employee earns for each month of work. At the same time, when calculating the surplus of a month, less than half is not taken into account, and more than half - allows you to round the month to full.
According to this calculation method, with 28 days of vacation for each month of work, the worker earns 2.33 days of future vacation (28 vacation days / 12 months a year). Since dividing 28 by 12 results in 2 integers and after the decimal point 3 in the period (2.3333333333), Rostrud suggested rounding off the number of rest days "earned" per month to 2.33.
Due to a small error, sometimes an unexpected result is obtained. For example, an employee who has worked for six months is obviously entitled to half of the 28-day vacation (14 days), but multiplying 6 months by 2.33 gives 13.98 days. There is no information in labor law on rounding of vacation days. The Ministry of Health and Social Development of Russia in its letter dated 07.12.2005 No. 4334-17 specifically dwells on this issue, urging to round off any errors in favor of employees.
Thus, in the absence of the best options for legally established methods for calculating the number of rest days allowed for an employee, employers are entitled to choose from the 2 available methods the most suitable for their enterprise.
How to calculate dismissal compensation for unused additional vacation
Certain categories of workers are entitled to additional annual paid leave. These workers include workers: the Far North, industries with unfavorable working conditions, working in irregular working hours and some others.
Additional vacation can be, for example, 3, 7 or more days, which are added to the annual paid vacation. Therefore, in order to determine how the vacation compensation is calculated upon dismissal of an employee who is entitled to additional vacation, you must first add the days of the main and additional vacation, and then calculate the number of days of rest that the employee has earned by the time of dismissal.
So, for example, if an employee, in addition to the main 28-day vacation, is entitled to 3 days for an irregular working day, then the total vacation of this employee will be 31 days. This means that when calculating the number of vacation days a person is entitled to before dismissal, in both calculation methods, one must proceed from 31 days of vacation.
Payment of vacation pay for vacation with subsequent dismissal (calculation)
Labor legislation provides for an employee with the opportunity to go on vacation before dismissal. In this case, all previously unused vacations can be issued, as well as vacation days for the current year. To receive a vacation ending with dismissal, an employee must write a statement. The last day of vacation will be considered the last day of the employee's work in the organization.
In this case, the employee will not receive compensation for the unused vacation period on the day of dismissal, but vacation pay - no later than 3 days before the start of the vacation. In this case, the calculation is made as for paying vacation pay. That is, they first find the employee's average daily salary based on income for the past year, and then multiply the resulting figure by the number of vacation days that will be given to the employee.
If the employee is entitled to a full 28-day vacation or several vacations in previous years, then the vacation pay will be calculated for this entire period. If the employee did not earn a full vacation before dismissal, then you will first have to calculate the number of days of rest that the employee is entitled to in the current year, arrange these days of rest for the employee and pay only for them.
If the employee who took leave of the vacation at the time of termination of the employment contract still has unrealized rest days, then upon dismissal such an employee will be entitled to compensation for the vacation.
Is compensation paid for unused vacation to part-time workers who quit voluntarily
Part-timers - both external and internal - have the same set of rights and have the same guarantees as the main employees. They are entitled to leave, the duration of which does not depend on the form of employment.
Therefore, if a part-time employee leaves, he must also be calculated and compensated for unused vacation. In addition, the calculation methodology for part-time workers and main employees is the same.
In addition, part-time workers, like main employees, have the right, upon their application, to go on vacation with subsequent dismissal.
Is personal income tax liable for vacation compensation upon dismissal
The 23rd chapter of the Tax Code of the Russian Federation is devoted to the personal income tax. Article 217 of this document indicates income exempt from personal income tax. Among others, the list includes all types of compensation payments related to the dismissal of employees. However, further a reservation is made: "except for compensation for unused vacation."
We conclude that compensation for unused leave upon dismissal is subject to personal income tax.
Instructions
First, it should be clarified that an employee who wishes to use the vacation can do so no earlier than six months after employment. And an employee who leaves two months after at The job seeker may receive compensation for this period as well. I.e at dismissal"Staff unit" seniority does not matter (of course, if it is not less than a month).
To count the number of vacation days at dismissal, view the period since at emma to work so far. So, on at measures, if in any month the number of days worked was less than 15, then you are not entitled to leave for this month. And, conversely, in the case of more than 15 days worked - it is supposed.
You should also clarify what is included in the length of service. First, these are all the days when you actually at were present at the workplace. Secondly, these are the days of forced absenteeism (for at measures in case of late payment of wages). And thirdly, these are the days when you were absent from the workplace for a respectful at rank, but this number of days did not exceed 14.
According to the Labor Code of the Russian Federation, an employee is entitled to 28 calendar days of vacation for each calendar year. Thus, in order to determine the required number of rest days in one month, it is necessary to solve a simple mathematical problem. For 12 months, 28 days are prescribed, and for one month it means: 28/12 = 2.33 days of vacation.
If you have additional vacations, at measures, in the case of work in the Far North, then substitute the increased number of vacation days instead of 28.
After you have determined the length of service and the required number of days in one month, calculate the number of vacation days at help multiplication. On the at measures, the employee worked for 2 months. He is entitled to 28 days of paid annual leave. So 2 months * 2.33 days = 4.66 days. From this it follows that the employee is entitled to 5 days of vacation (Rostrud allows reductions in a larger direction).
In each organization, upon dismissal of an employee, a personnel officer makes the necessary entries in all documents. But a separate obligatory item is the task of calculating days on the compensation leave.
You will need
- Labor Code of the Russian Federation.
Instructions
To days on the compensation leave I will erase days ka, know that there are several options for these days in proportion to the months. One technique is generally accepted, and most personnel officers use it for calculations. If the duration of the annual billed leave in your organization is 28 days, then compensation will be paid at the rate of 2.33 days for each full month (28 days / 12 months). Accordingly, with the obligatory 31 days leave- compensation 2.58 days, etc.
The second calculation option is more profitable for the employee due to the small difference in mathematical operations. The formula is as follows: 28 days * number of months worked / 12 months. Those. from the second to the eleventh month, the compensation of days will be two hundredths more.
Next, work with a personal card I will erase days ka, in it the periods and leave... According to the law, exclude periods when I erase days to take leave at their own expense for a total of more than 14 days in the current working year. Be aware that the compensation for 11 and 12 months will be the same 28 days, because I will erase the right to a full vacation days k has if he has worked for at least 11 months in this organization.