"Exchange" of leave for money is allowed only in two cases:

1. upon dismissal of an employee, if he has unused vacations;
2. if there are additional holidays exceeding 28 calendar days.

In each situation there are non-standard introductory ones, so we will dwell on them in more detail.

Vacation debt accumulated - what to do?

It is not uncommon for workers to accumulate holiday arrears over several years. And in such cases, the employer faces the question - how to deal with these "debts"? Will it be enough to compensate them with money?

As a rule, through the court, the employer challenges such actions of the tax authorities, referring to, which says that, in accordance with the Labor Code, he is obliged to pay compensation to the employee for all unused vacations.

Compensation for part of the vacation, subject to the availability of additional vacation

If the employee is going to continue working in the company, then only part of the annual paid leave exceeding 28 calendar days can be replaced by compensation. That is, such compensation is provided for those categories of workers who, by law, are entitled to an extended basic vacation - more than 28 days. These include:

• disabled workers, vacation duration - at least 30 calendar days ();
• underage workers, vacation duration - 31 calendar days ();
• municipal employees, vacation duration - 30 calendar days ().

• workers employed in work with harmful and (or) dangerous working conditions ();
• workers with a special nature of work ();
• workers with irregular working hours ();
• workers working in the regions of the Far North and equivalent areas ().

Additional paid holidays may be established at the discretion of the employer, taking into account production and financial circumstances. At the same time, the conditions and procedure for granting such holidays are prescribed by collective agreements or local regulations.

It is worth noting that replacing part of the vacation with monetary compensation is not an obligation, but the right of the employer. Therefore, he may refuse compensation. This position is formulated, in particular, in the Definition Supreme Court Republic of Komi dated 15.08. 2011 No. 33-4410/2011).

Retirement Compensation

The rule for calculating compensation upon dismissal is not established in the Labor Code. Therefore, employers should be guided by the old document - "" (approved by the NCT of the USSR on 04/30/1930 No. 169).

In the Rules, it is important to pay attention to, where it is indicated that “when calculating the terms of work giving the right to proportional additional leave or 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 to the nearest full month.

In connection with this rule, the question may arise: how to count half of the month in February, which, as you know, has 28 days? It is necessary to focus not on the calendar, but on the working month, since vacation is provided for the working year.

Let's say you hired an employee on September 17, 2018. On November 30, 2018, he retires. The employer needs to see how many full months the employee has worked. The first two months have been fully worked out: from 09/17/18 to 10/16/18 and from 10/17/18 to 11/16/18. And the employee worked for the third month from 11/17/18 to 11/30/18, therefore, in accordance with clause 35 of the Rules for Regular and additional holidays”, compensation needs to be paid for only two months.

5 non-standard cases on vacation compensation

1. The employee worked in the organization for 4 months, during this period he was on vacation without pay for 23 calendar days. Is he entitled to severance pay? .
2. The director of a small company fills several positions. He has not been on vacation for 2 years. Can he be paid vacation pay? .
3. There is only one employee in the company, his position is CEO. He cannot go on vacation. Should he be compensated for unused vacation so that there are no problems with GIT? .
4. To calculate compensation for unused vacation, you need to determine average earnings worker. What about February? Do you only count full months of work? .
5. The employee was on leave without pay for 12 months. How to calculate the amount of compensation for unused vacation? .

Algorithm of actions for registration and receipt of compensation for vacation

To receive money in return for part of the vacation, the employee must write an appropriate application. You can use .

Having received an application from the employee, the employer issues an order to replace part of the vacation with monetary compensation, drawn up in any form.

The order must specify:

• Name and position of the employee;
• the number of vacation days to be replaced by monetary compensation, the billing period;
• the basis for issuing the order;
• details of the employee's application.

The employee gets acquainted with the order and puts a signature under it. After that, the employer contributes to personal card of the employee (unified form T-2) in section 8 "Vacation" information on the replacement of part of the annual paid vacation with monetary compensation.

How are the other columns filled in?

Column 1 "Type of vacation" specifies which vacation is replaced by monetary compensation (main, additional).

There are no specific comments to fill in columns 2 and 3 "Work periods" - they are filled in according to the general rules.

The number of vacation days to be replaced by compensation is indicated in column 4 "Number of calendar days of vacation".

In columns 5 and 6, the corresponding entry "Replacing vacation with monetary compensation" is made.

Column 7 "Grounds" reflects the details of the order. The same information should be recorded in the vacation schedule - in column 10 "Note". Just record that part annual leave replaced by money, indicate the number of compensated days.

Vacation pay calculation in 2019: calculator

You can calculate vacation pay using a free calculator from the Kontur.Accounting service. Enter data on the vacation period, the billing period and mass salary increases, if any (so that the employee's earnings for the months before the increase are indexed and the calculation is performed according to the current earnings). Also indicate the actual accruals of the employee for the billing period, for which the average daily earnings are calculated. Vacation pay is calculated automatically.

Form note-calculation on the provision of leave in the form of T-60

A note-calculation on the provision of vacation is a document confirming the fact that an employee has been granted annual paid leave. Also, the T-60 form is used to calculate vacation pay.

The blank is double-sided. The front side is filled in by an employee of the personnel department on the basis of. On the reverse side, calculations for vacation pay are recorded.

Filling out the T-60 form

The front side must contain the following information:

Name of organization, OKPO code

Number and date of the document

Full name, position, personnel number of the employee and the name of the structural unit in which he works (if any)

Duration of the main or additional leave

If the employee goes on another vacation, then the corresponding data in the table (type, code, duration, basis) are indicated on it

Signature of the employee of the personnel department

REVERSE SIDE

Column "Settlement period". If annual paid leave is issued, then all 12 calendar months, even if the employee has not yet completed a full year. If a maternity or childcare leave is issued, then this column is left empty.

Count 3. The total amount of payments to the employee for each month of the billing period is reflected. If in any month the salary was increased or any allowances were made, then all this is taken into account in the indicated amount (plus). The resulting total value is used to calculate the average earnings per day in column 6.

Column 4. The number of calendar days in the billing period (per year) is indicated. For the number of calendar days in each month, a conditional number is taken - 29.3 days. This is subject to a fully worked month. If the month was not fully worked out by the employee, then the calculation of calendar days is made according to the formula: (29.3 days / Number of calendar days in a month) * Number of days worked

Count 5. It is filled in if the summarized accounting of working hours is set for the employee.

Column 6. The amount of average earnings per day is indicated. Calculated according to the formula:
Amount of accruals (line "Total" in column 3) / Number of calendar days (column 4 or 5)

Vacation pay calculation. The amount is calculated using the formula:
Average daily earnings (column 6) * Number of vacation days (column 7) - personal income tax and other deductions (column 22)

At the bottom of the form is indicated: the total amount of vacation pay in words, the number and date of the payroll (or RKO), which serves as the basis for the payment of vacation pay.

Every officially employed employee has the right to annual rest . Before he goes on vacation, a note-calculation is drawn up, which is an official confirmation of the provision of this period and is used to calculate vacation pay.

This document in 2016 is compiled in the T-60 form, according to the letter of Rostrud No. PG / 1487-6-1 dated 02/14/13, only in a simplified form.

This form is important for:

• Accruals of vacation pay, which must be issued to the employee within 3 days after the start of the holiday;
• Providing expenses for vacation pay during the calculation of income tax for reporting to tax authorities;
• The form is proof of the reasonable number of days accrued on vacation.

An employee has a vacation of 28 calendar days at his disposal, when working at an enterprise from 6 months.

When calculating vacation pay "conditional" number of calendar days is taken, which in a full month worked corresponds to 29.4 days.

If the month is not worked out in full, then this conditional number is divided by the actual number of calendar days in the month and multiplied by the number of worked days.

Rules for the formation of the form and a sample document

Note-calculation is filled in from 2 sides- the person is filled in by a personnel officer, the reverse side is an accountant, where the calculation is made.

Front side

At the top of the form, a cap is formed from the data about the enterprise:

• Serial number of the form;
• The personnel number of the worker;
• Data on the structural unit where the employee is assigned;
• His position is indicated;
• Field "A" contains information about the length of service of the employee, using which the number of vacation days is calculated. Also, the first and last date of rest are indicated here;
• Field "B" - information on additional holidays;
• Column "B" contains the number of days provided for rest and its total duration;
• As a result, the employee filling out the document is signed.

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Back page

Calculations are recorded on the back, using the information of the personnel officer:

• The column "Calculation of vacation pay" contains data on accruals for each month of the year used in the deduction of vacation pay. In addition, the total number of days of seniority of the year according to the calendar is indicated and the equivalent of average earnings is calculated;
• The column "Accrued" contains the estimated accruals;
• At the same time, in gr. 8 indicates the calculated funds for the rest, which is equal to the calculation of the average earnings from the number of vacation days;
• Gr. 7 - the sum of days for rest;
• Gr 6 contains the number of average earnings;
• If there are other accruals, the following columns are filled in;
• The result is recorded in column 15;
• The Hold field contains information about holds:
• In gr. 16 withholding personal income tax from charges in group 15;
• In gr. 22 is the calculation of all withheld amounts;
• Column 23 contains data on the amount paid;
• This amount is indicated in numbers and deciphered in words;
• As a result, the accountant puts the signature.

Also it must be correctly calculated and filled out otherwise, the inspector may remove this form from the register if there are errors.

On the provision of regular holidays and the calculation of vacation pay, see this video:

Modern legislation of the Russian Federation guarantees citizens the right to work and the right to rest. The minimum duration of the annual paid rest, according to the current norms, should not be less than 28 days, and for a number of privileged categories of workers, this value is increased.

The employer, for its part, is obliged to ensure that its employees go on vacation. He is also entrusted with the duty of monitoring the timely use by employees of their right to rest. The legislation provides for the prevention of non-use of vacation by employees during the working year. An exception is situations when an employee refuses a well-deserved rest and asks to pay him monetary compensation for it. However, there is a limitation here as well. The employee has the right to use this opportunity for no more than 1 year in a row.

If the enterprise maintains a vacation schedule, then the worker must be sent for annual rest within the period established by this document. This document is drawn up in the form No. T-7, in which information is entered regarding the time of vacation of employees of the company. The document is issued no later than December 17 of the current calendar year.

When developing the schedule, the wishes of employees are taken into account, as well as the opinion of the trade union organization, if one operates at the enterprise. It also takes into account the fact that the calculation of vacation days for employees is based on their working year, which is not tied to a calendar year, and starts from the day the citizen is employed.

To send an employee on vacation, the management of the company must notify him of the start date of the vacation against signature, no later than two weeks in advance. After that, an appropriate order is issued in the form No. T-6, on which the employee must also put his signature.

Before the employee goes on vacation, he must be paid due to him cash, but no later than 3 days before the start of the holiday. To make the necessary transfers, a special settlement note can be used. This document has a unified form No. T-60.

A note for calculating vacation pay in 2015, a sample of which was approved by Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1, is used jointly by the accounting and personnel departments for processing and transferring vacation pay. At the same time, the legislation does not prohibit organizations from developing their own form of this document and using it to make cash payments. This form is a confirmation of the fact that the employee has been granted annual paid leave and the necessary payments for rest days have been made.

The front side of the application-calculation is filled in by the personnel service on the basis of an issued order to grant the employee leave. On the reverse side, employees of the accounting department draw up the calculation of vacation pay.

The procedure for issuing and applying a note-calculation

A note-calculation is drawn up by authorized employees of the enterprise in the approved form No. T-60 or on an individual form developed at the enterprise. A separate document is filled out for each employee going on vacation.

Please note that this document is not mandatory. The management of the enterprise independently decides on its application. In practice, the management of firms with a small number of employees often do not use these statements. Larger companies draw up these documents to ensure the accounting of vacations and control over the production of the necessary payments. A number of specialized programs designed to accounting have a built-in system for auto-filling the T-60 form when sending employees on vacation.

As noted earlier, the front side is filled in by the personnel officer on the basis of the order of the head of the enterprise. In fact, the first page of the application-calculation duplicates the text of the vacation order. After filling it out, an authorized employee puts his signature, confirming the accuracy of the entered data. Further, the document is sent to the accounting department for entering information regarding the calculation of vacation pay.

The accountant selects the information he needs, which should be entered on the back of the application. The necessary calculations are made to determine the amount of payments to a particular employee. At the same time, not only general information is noted regarding the entire amount of vacation pay, but also data on deductions from this amount and the funds issued to the employee on hand or transferred to the card.

After drawing up a note-calculation and signing it by all authorized persons, it is filed with the settlement documents for wages for the current reporting month, where it is left for storage. It is not required to familiarize the employee with it. However, at the request of the worker, he must be given a copy of this document.

The procedure for filling out the form No. T-60

The procedure for filling out this document is approved by the current legislation, as well as its form. A note on the calculation of granting leave to an employee, the sample filling of which is enshrined in Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1, is drawn up no later than three days before the employee goes on vacation, since it is during this period that the necessary calculations must be made with him. Let us consider in more detail the procedure for filling out a document.

Front side

On the first page of the note, information is entered by a personnel officer. It contains the following data:

• Name of the company or organization, its OKPO code;
• Personal data of the employee sent on vacation, as well as his position in the enterprise and personnel number;
• Type of vacation (main or additional) indicating the date of its start and end, as well as the total number of days of rest used.

Each settlement note is assigned a serial number, the date of its completion is affixed. Specified number recorded in the ledger.

It should be noted that the document should also indicate the grounds for granting leave with reference to the relevant documents. Often, this role is played by the order of the organization's management to grant leave to a particular employee. In this case, the note must indicate the number and date of execution of this document.

At the end of the form, the personnel officer puts his signature, indicating his position and full name. After completing this page, the document is sent to the accounting department.

Back side

On the second page of the settlement note is a section called "Payroll". In it, the accountant enters the information necessary to calculate the average hourly earnings of an employee and determine the total amount of vacation pay based on the number of rest days used.

At the beginning of the form, a table is filled out, which indicates wage employee for each month of the last billing period. This takes into account not only his rate, but also all the additional allowances and bonuses that he received. In this case, the corrected amount is immediately entered, calculations on the form are not made.

Earnings are indicated without deducting tax fees and other deductions that were made on the basis of current legislation. All allowances that were accrued to a citizen should be noted below, with a note about when and on what basis they were received.

Earnings for the previous year are summarized, the total value is entered in the "Total" column. Based on it, further calculations will be made.

In the second plate on this page, the accountant must indicate the number of calendar days in reporting year, which are used to determine the average hourly earnings. If the facility uses an hourly pay system, then the total number of hours worked by the employee must also be reported. The last column in this table is determined by dividing the total value of the employee's earnings from the first table by the number of working days or hours from the second.

Next, enter the employee's vacation data. The first thing that the calculator notes is in what months it will take place. To do this, the table is divided into two parts, the first half indicates the current month in which the employee goes on vacation, and the second is filled in if the vacation continues into the next month. For each period, calculations are made separately. The first column indicates the number of days the worker will spend on vacation. In the second - the amount of vacation pay due for them. If the employee is provided with additional accruals, they are indicated in a separate column. Information from the two halves of the plate is summarized, the total value is entered in a separate column.

The following table calculates deductions from vacation pay. General value deductions are calculated by adding the amounts indicated in columns 16-21 and entered in column 22.

The last 23 column indicates the amount of vacation pay that the employee will receive in his hands, taking into account tax deductions. To calculate it, from the amount indicated in column 15, the amount of deductions from column 22 is deducted.

The total amount of payments is also indicated below in words. The details of the payment order, its date and number are also noted there.

At the end, the accountant, responsible for calculating and filling out the reverse side of the note, indicates his position and full name, put the date and signature.

Nuances

Due to the fact that the settlement note has a unified form, there are usually no problems with filling it out. However, it should be noted that when calculating vacation pay, periods are not taken into account for the payment of which the calculation of the average salary of an employee (business trips, vacations, etc.) was used. If in some month such accruals were the only ones, then a dash is put in place of the amount and this time is subtracted from the total working period.

Each employee can count on the possibility of taking an annual and at the same time paid vacation. To confirm this fact, a document is drawn up, which is called a note-calculation on the provision of leave to the employee (form T-60). It also serves to calculate the amount of vacation pay accrued to an employee.

This form must be completed on both sides. On the front side, the personnel officer enters the data (the basis for filling out the form is a vacation order). On the other side, the accountant prescribes the necessary information.

Each employee has the opportunity to take a well-deserved vacation (according to the vacation schedule) by writing an application.

Another document useful for review is .

How is Form T-60 completed?

• The front side should contain the following information:

- name of company;

- the serial number of the document and the date of completion;

- the period for which vacation pay is accrued;

- duration of paid leave;

– additional days, if any (their number);

- signature of the personnel officer;

All the necessary information is in the vacation order.

• On the second side of the note-calculation, vacation pay is calculated.

• The basis for calculating vacation pay is information on the employee's income for the previous year (12 calendar months).

• The first table should contain data on payments to the employee for the calculation period (12 months).

• Based on the total amount of payments available (over a period of 12 months), the average amount of earnings per day is calculated.

• From this amount, the amount of vacation pay for a certain number of days is already calculated.

• The basis for the payment of vacation pay is the payroll and cash settlement. The serial number of the payment document and the date of filling are recorded on the reverse side of this document.

• The accountant responsible for the calculation must sign on the reverse side of the document.

Download a note-calculation for the grant of leave (form T-60)

The author's course by Olga Likina (Accountant M.Video Management) is great for organizing personnel records in a company for beginners and accountants ⇓