Tip 1: How to calculate compensation for unused vacation days
Some categories of employees can not be employed during the periodvacations and payindemnification. These include those specialties that are related to work in tense conditions. For example, pilots, stewardesses, dispatchers, etc.
Other employees can be recruited to work on daysvacations on a production need or on their own. They must receive written consent. Compensation can be paid for 14 days. The rest days the employee must be on leave and payindemnification insteadvacations it is impossible.
Compensation is calculated from the average earnings for 12 months. It is necessary to combine all the earned amounts from which the income tax was withheld, divide by 365 and multiply by the number of daysvacations. for which compensation is paid.
When the employee is dismissed, compensation is paid for all the required daysvacations based on the earned amount for 12 months, which were the last before the dismissal.
If the month has worked more than 15 calendar days, then compensation is paid for the entire month, less than 15 - is not paid.
If the employee worked at the company for less than 1 year, the calculation is made for the actual work period. To calculate, take the amount earned is actually taxed, and split it actually worked to calendar days.
If the employee has worked less than one month, compensation for leave is not paid.
To calculate the number of days prescribed for the payment of compensation for 28 divided by 12. The resulting number will be compensated for one month spent more than 15 calendar days. It is multiplied by the number of work months for which it is reimbursed and multiplied by average daily salary for 12 months.
Compensation should be paid in full if the employee has worked 11 months at the enterprise.
If the employee leaves the company, then the company shall on the last working day to pay him compensation for the main or additional leave, which he did not use for work all the time. This also applies to those who work part-time. The amount of compensation is calculated as normal holiday pay.
In the calculation and payment of compensation for unused vacation accountants should be guided by article 139 of the Labour code of the Russian Federation. This article refers to the calculation of the average wages of the employee. It is based on the average wage, calculated the compensation for unused vacation.
To calculate the average wage of the employee is necessary to sum up all his earnings for the last 12 months (the month in which the employee retires, in this period is not included) and divide first by 12 (number of months) and then by 29.4 (the average number of days in the month). The result is a number, identical to the average daily wage of the employee. To calculate compensation for unused vacation, multiply the resulting number by the number of vacation days that were not used.
Standard vacation is 28 calendar days. If the employee worked for the company for 11 months and did not take a vacation, then he receives full payment for all 28 days. The same rule applies if the employee works for a long time, but this year on holiday never left. On average 1 month for 2.33 day holiday. If the employee worked less than 11 months, respectively, multiply the of 2.33 on the number of worked months. If necessary, the number of months rounded in favor of the employee. The result is the number of vacation days that the company is obliged to compensate.
Peter Ivanov went to work in OOO "Dandelion" February 1, 2010, and dismissed on 1 March 2011. For all the working hours he leave never left. His salary the first three months amounted to 30,000 rubles, then it was raised to 40,000 rubles. Total Peter Ivanov earned in 12 months: 30000 40000 x 3 x 9 = 450000 rubles. His average monthly earnings: 450000. 12 = 37500 rubles. On the day he averaged earned: 37500. 29,4 = 1275 rubles. Only Peter Ivanov worked for 13 months. It is necessary to compensate for 28 2.33 vacation days, i.e., 30,33. Rounded to 31. Multiply 1275 31 and receive the payment, which must be issued by Petra Ivanov on the day of dismissal — 39525 rubles.