Monetary compensation for annual paid leave. Replacing vacation with monetary compensation. Is it possible to replace the next vacation with monetary compensation

Replacing vacation with monetary compensation - when is it possible?

Many people think that vacation is a voluntary matter 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- this is in some way an obligation provided for by the Labor Code of the Russian Federation.

You can replace vacation with monetary compensation only in 2 cases:

If an employee leaves. In this case, the employee receives compensation for non-vacation leave (Article 127 of the Labor Code).
Read how to calculate vacation compensation upon dismissal.
If for any reason, for example, in connection with the peculiarities of the work carried out by the employee labor 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 of the Labor Code).

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

Replacing part of the vacation with monetary compensation

Employees who are entitled to:

extended leave (teachers and other teachers 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.

You can download a sample application for replacing part of the vacation with monetary compensation from the link below.

The employer cannot limit the rights of the employee to the days of rest due to him. But to pay compensation or send the employee to rest for the entire prescribed period is up to the employer to decide. The decision is made, as a rule, taking into account the need for work. this employee, production features, the ability of the enterprise to carry additional material costs for the payment of compensation and the personality characteristics of the employee who applied for the 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 more an exception than a rule. In addition, not all categories of citizens can refuse 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), employees 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 the additional holidays provided to citizens employed in jobs with harmful and dangerous working conditions will also have to be used by employees, because the above rule of law in this case prohibits the replacement of vacation with monetary compensation.

Don't know your rights?

All other categories of employees are entitled to submit to the employer an application to replace part of the vacation in excess of the established minimum (28 calendar days) with monetary compensation. Although the employer will decide whether to satisfy the requirements of the employee or not.

How to calculate compensation for unused vacation upon dismissal (step-by-step calculation)

Calculation of compensation for unused vacation is done in exactly the same way as the calculation of vacation pay. Compensation takes into account:

the average annual salary of an employee, taking into account bonuses and incentives;
periods when the employee was on sick leave, on business trips or unpaid leave.

An 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, with which, as with any other income individual, must be paid personal income tax in the amount of 13% of the accrued amount. Thus, 13% must be subtracted from the amount of payment received during the calculation - and you will get the final amount of compensation due to you.

Teacher Martynova M.V. is entitled to a vacation of 56 calendar days. She took 28 days off, and decided to replace 28 with monetary compensation.

The amount of income for the previous 12 months of vacation was 378,300 rubles.

The size of the average daily earnings is 1,075.94 rubles. (378 300 / 12 / 29.3)

The amount of compensation will be 30,126.32 rubles. (1075.94 x 28 cd).

The amount of compensation payable is 26,210.32 rubles. (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 of excess). The amount of compensation is calculated in the same way as vacation pay.

The employee does not want to use the entire annual vacation and asks to replace part of the vacation with monetary compensation? Do not rush to fulfill his request. First, read the restrictions that labor laws establish.

From the article you will learn:

Replacement of annual paid leave with monetary compensation

Often, both employees and employers are interested in replacing annual leave or part of it with monetary compensation. But the legitimacy of such actions always raises questions.

So, to begin with, let's define the main question: part annual leave employee can be replaced by monetary compensation. But there are several restrictions here.

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Only that part of the annual holiday that exceeds 28 calendar days can be replaced with money. This rule is directly established by part 1 of article 126 of the Labor Code of the Russian Federation. The fact is that annual paid vacation is a guarantee provided by labor legislation. The employee is annually provided with time during which he can rest and recuperate. Working without vacation negatively affects both the health of the employee and the work process. Therefore, in any case, every year the employee must “walk away” 28 calendar days. And all the days of annual rest, which are due to him in a larger amount, he can replace with monetary compensation.

There are categories of employees who are prohibited from replacing vacation with money, even if the employee insists on this. There are also types of vacation that cannot be replaced by monetary compensation. We will talk about this in detail below.

Replacing rest with a cash payment is possible only at the request of the employee

So, the replacement of vacation with monetary compensation is allowed in the case when the above conditions are met.

Here, special attention should be paid to the following point. The following situation often arises: an employee does not use annual rest for several years or takes partial vacation days. Accordingly, he accumulates a significant number of unused vacation days. And in such a situation, the question arises: is it possible to replace this accumulated stock with money, because the number of days of unused rest often exceeds 28 calendar days.

For example, the duration of an employee's annual rest is 28 calendar days. The employee has not gone on vacation for three years, and he has accumulated 84 calendar days of vacation. The employee expressed a desire to replace part of the accumulated days with monetary compensation. Is it possible?

No. In such a situation, compensation for unused vacation cannot be paid. This is explained as follows. An employee may receive monetary compensation for vacation days that exceed 28 calendar days annually. In this situation, the employee is entitled to 28 calendar days of rest for each year and he must use them in kind, that is, as a break from work. The labor legislation does not allow replacing this accumulated vacation minimum with monetary compensation.

Accordingly, the question arises: when can you replace vacation with monetary compensation? This can be done in a situation where the duration of the annual rest exceeds 28 calendar days.

Let's take an example. The duration of the employee's main annual leave is 28 calendar days. In addition, the employee is entitled to an additional leave of 5 calendar days for working in irregular working hours. Accordingly, the total duration annual leave, which will consist of the days of the main and additional leave, will be 33 calendar days. In this situation, the employee may ask to replace 5 calendar days of vacation with monetary compensation, that is, the number of days that exceed 28 calendar days.

Pay attention! Vacation must be granted to employees every year. In exceptional situations related to production process, the annual holiday can be carried over to the next year. But in any case, the employee must use this vacation no later than 12 months after the end of the working year for which the vacation was granted.

Labor legislation establishes a direct ban on not granting leave for two consecutive years. For violation of this rule, the employer may be held administratively liable on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Prohibition to replace vacation with monetary compensation

Labor legislation directly lists the categories of workers who are prohibited from replacing vacation with a cash payment. These workers include:

pregnant women;
employees who are under the age of 18.

In relation to these employees, an absolute ban on replacing vacation with monetary compensation has been established. Therefore, no grounds, including the requests of the employee himself, can serve as a legitimate reason for paying money instead of unused annual rest. Compensation for unused vacation is paid to these categories of employees only upon dismissal.

Is it possible to replace additional leave with monetary compensation

Also, another very common question: is it possible to replace additional leave with monetary compensation. The answer to this question will depend on the category of additional leave.

So, if additional leave is granted for work in harmful or dangerous working conditions, the special rule established by part 7 of article 117 of the Labor Code of the Russian Federation. Such leave can be replaced by money, only in the part exceeding 7 calendar days.

Pay attention! The minimum duration of leave for work in harmful or dangerous working conditions is 7 calendar days. At the same time, a longer duration of such additional leave can be provided both at the level of the organization, for example, in a collective agreement, and normative act such as an industry agreement.

And in that case. if the duration of additional leave exceeds 7 calendar days. The days of such excess may be replaced by monetary compensation at the request of the employee.

Example.

The duration of an employee's annual basic leave is 28 calendar days. At the same time, the employee is granted additional leave for work in harmful conditions, lasting 14 calendar days. In this situation, 7 calendar days of additional leave at the request of the employee can be replaced by monetary compensation.

Thus, the possibility of replacing with monetary compensation additional leave, which is provided for work in hazardous working conditions, will depend on the duration of such rest.

At the same time, additional leave may be granted for other reasons, for example, for work in irregular working hours. With regard to the replacement of these days of rest with monetary compensation, no prohibition or restrictions have been established. This type of rest can be entirely replaced by a cash payment at the request of the employee.

Documentation of the replacement of vacation with monetary compensation

Special rules documentation replacement of annual leave with monetary compensation has not been established. Meanwhile, such a procedure requires the preparation of a certain set of documents.

First of all, you need to get a written application from the employee for such a replacement. The need for a statement is explained by the fact that the payment of funds instead of annual rest is allowed only at the request of the employee. And the employer must have documentary evidence that there is an expression of the will of the employee to receive money instead of rest.

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In conclusion, we note that in the event that the payment of compensation for vacation is not related to the dismissal of the employee, then all the above rules must be observed. If an employee who has accumulated a sufficient number of unused days of rest is dismissed, he must be paid compensation for all these days.

An employee's annual paid leave can be replaced with monetary compensation only in two cases - if the employee being dismissed has unused vacations or if it is a question of replacing part of the vacation with a monetary payment exceeding 28 calendar days (). Let's consider both of these situations in more detail.

Compensation for unused vacation upon dismissal

Upon dismissal, the employee is paid monetary compensation for all unused vacations (). It is worth noting that despite the fact that the right to use the vacation for the first year arises for the employee after six months of his continuous work, an employee who has worked in the company for less than six months is still entitled to compensation for unused vacation (,).

The employer must pay the amount due to the employee on the day of dismissal, and if the employee did not work on that day, then no later than the next day after they present the corresponding request ().

Determine the number of vacation days due to the employee, taking into account his length of service. At the same time, the right to full vacation have not only employees who have worked full time, but also employees:

who have worked for this employer for at least 11 months, subject to offset in the period of work giving the right to leave;
who have worked from 5.5 to 11 months, if they leave due to the liquidation of an enterprise or institution or its individual parts, reduction in staff or work, as well as reorganization or temporary suspension of work, etc. ().

In all other cases, employees are entitled to leave proportional to the length of service worked. For example, if an employee has 28 calendar days of annual paid leave, for each month of service, he is entitled to 2.33 calendar days of leave (28 days: 12 months).

Thus, the number of vacation days due to an employee can be determined by the following formula:

O \u003d E: 12 x C, where
O - the number of vacation days due to the employee;
E - the total duration of the vacation;
C - the number of months of vacation experience.

Subtract from the number of days of vacation due to the employee the days already used by him. At the same time, often the number of vacation days for which compensation is due upon dismissal turns out to be fractional. Rounding them is not provided for by law, but the Ministry of Health and Social Development of Russia explained that the employer can round the resulting number, however, not according to the rules of arithmetic, but exclusively in favor of the employee ().

If an employee has completed a full 12-month billing period:

SZ \u003d (Z: 12: 29.3) x D, where:

29.3 - the average monthly number of calendar days (a constant indicator in accordance with);

If an employee did not fully work for one or more months of the billing period:

SZ \u003d (Z: (29.3 x M + H)) x KD, where:
SZ - average earnings for vacation days;
Z - actually accrued for the billing period wage;
M - the number of full calendar months (when the employee has worked all working days or shifts);
N - the number of calendar days in incomplete calendar months;
D - the number of calendar days of vacation.

In this case, the indicator H for each month must be calculated separately:

H \u003d 29.3: KD x KO, where:
N - the number of calendar days in an incomplete calendar month;
KD - the number of calendar days in a month;
KO - the number of calendar days worked in this month.

The results obtained for the H indicator for each incomplete month should then be summed up and the resulting total should be substituted into the formula for calculating average earnings.

Recall that the average daily earnings are calculated for the last 12 calendar months (,). In this case, time is excluded from the billing period, as well as amounts accrued during this time, if:

the employee retained the average salary in accordance with the law (for example, the annual basic paid leave), with the exception of the breaks provided for by the Labor Code of the Russian Federation for feeding the child;
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
the employee did not participate in the strike, but due to this strike he was unable to perform his work;
the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the law ().

ATTENTION!

Persons who have concluded an employment contract for up to two months () and seasonal workers () are entitled to leave not in calendar days, but in working days (at the rate of two working days per month of work). In this regard, the average daily earnings of such employees should be calculated using the following formula:

SZ \u003d (Z: R6) x D, where:
SZ - average earnings for vacation days;
Z - actually accrued wages;
P6 - the number of working days according to the calendar of the 6-day working week, falling on the hours worked;
D - the number of working days of vacation.

Multiply the calculated average daily earnings by the number of unused vacation days. This will be due to the employee compensation amount.

At the same time, the resigning employee has the right to prefer the vacation itself to compensation. In this case, he must submit to the employer a written application for the provision of unused leave with subsequent dismissal - only employees who are dismissed for guilty actions () cannot use this right. In this case, the last day of vacation is considered the day of dismissal, and the last day of work is the day preceding the first day of vacation (). This is necessary so that the employer can properly fulfill his obligation to formalize the dismissal and pay the dismissed employee.

Compensation for part of annual paid leave

Part of the annual paid leave exceeding 28 calendar days can be replaced by monetary compensation (). This is possible when an employee is entitled to extended or additional leave ( , ).

In addition, when summing up annual paid holidays or transferring holidays to the next working year, compensation can be received for the part of each annual paid leave that exceeds 28 calendar days, or any number of days from this part. If an employee who is entitled to an annual basic paid 28-day vacation did not use it last year, he will still not be able to receive compensation in the current year, regardless of how many days of vacation he has accumulated. This is due to the fact that, as mentioned above, only those employees who are granted extended or additional leave can use the right to replace part of the vacation with a cash payment.

For information on how to correctly determine the period for which the last 12 calendar months of work of an employee claiming monetary compensation instead of vacation fall, see the material "Determining the settlement period when calculating compensation for unused vacation" v "Encyclopedias of solutions. Labor relations, personnel" Internet version of the GARANT system.

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However, there are a number of nuances that are important to keep in mind.

First, in order to receive compensation, the employee must write a written application. The employer is not entitled to replace part of the vacation with compensation on his own initiative.

Second, the applicant must not be in any of the following categories:

pregnant women;
workers under the age of 18;
workers employed in work with harmful and (or) dangerous working conditions (if the question concerns).

These employees are prohibited from paying compensation, even at their request. But here, too, there is an exception. It concerns workers employed in jobs with harmful and (or) dangerous working conditions. Part of their annual additional paid leave, which exceeds seven calendar days, on the basis of an industry (inter-sectoral) agreement, collective agreements, as well as the written consent of the employee, drawn up in the form additional agreement To employment contract, can be replaced by a separately established monetary compensation ().

However, even if all of the above conditions are met, providing compensation for part of the vacation is the right, but not the obligation of the employer. Therefore, he has the right to refuse the employee his request.

If the management nevertheless decided to satisfy the employee’s request, the replacement of vacation with monetary compensation must be issued in the form of an order from the employer, issued in free form. The main thing is to reflect for the vacation in which particular working year compensation is provided. At the same time, the average earnings for the payment of compensation are calculated in the same way as for compensation for unused vacation.

Related Documents:

Decree of the Government of the Russian Federation of December 24, 2007 No. 922 ""
, approved NCT USSR April 30, 1930 No. 169

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

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

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

Example

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

Basic leave lasting 28 calendar days;

Additional leave for an irregular working day 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 with a duration of 3 calendar days with compensation.

Two ways to replace vacation with compensation

First way. File an employee termination. Upon dismissal, an employee who did not use his right to leave is entitled to monetary compensation for all unused holidays (Article 127 of the Labor Code of the Russian Federation, clause 28 of the Rules on regular and additional holidays dated April 30, 1930 No. 169). When calculating the 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). The right of an employee to receive compensation does not depend on the reason for his dismissal. In addition, it does not matter if the employee will be hired again in the same organization after some time.

Therefore, to pay compensation, you can first dismiss the employee, and then hire him again (for example, after a week). Neither Labor Code The Russian Federation, nor the Tax Code of the Russian Federation do not require any explanation in such a case. Personnel decisions of an organization are its internal business. However, if necessary, you can explain the reason for such actions as follows: it was not possible to hire another instead of the dismissed employee, or the employee changed his mind and decided to return.

The second way. Send an employee on vacation for the weekend until he takes off the unused vacation days. The number of calendar days of vacation does not include and is not paid only non-working holidays (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 asks for a vacation for two calendar days - Saturday and Sunday. Labor law does not prohibit doing so. The only restriction is that at least one part of the split vacation must be at least 14 days. The remaining days the employee can use as he pleases. If the administration of the organization does not object, then every week he has the right to use only a few days of vacation from the remaining half. Such a 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 at the same time does not plan to use the entire vacation or he 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 a period of two weeks, from February 6 to February 19, 2014. Then it is better for him to indicate in the application: “I ask you to provide me with another annual paid leave for the period from February 4 to 19, lasting 16 calendar days.” In this case, the employee will receive more vacation pay.

At the same time, it must be remembered that the organization is obliged to provide annual leave to employees (part 1 of article 122 of the Labor Code of the Russian Federation). Leave can be transferred to the next year only for operational reasons: if the provision of leave adversely affects 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 consecutive years (part 4 of article 124 of the Labor Code of the Russian Federation).

Have a question

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

Yes, you can.

The organization has the right to provide the employee with the first annual paid leave in advance (even if he has not completed the prescribed period of six months) (Article 122 of the Labor Code of the Russian Federation). When calculating total duration annual paid vacation, additional paid vacations are added to the annual basic paid vacation (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 took the main vacation or not.

Employees with irregular working hours are required (by law) to be granted annual additional paid leave (Articles 116, 119 of the Labor Code of the Russian Federation). The right to receive additional days of rest arises for the employee along with the right to receive the main paid leave (clause 14 of the Rules on Regular and Additional Leave dated April 30, 1930 No. 169).

A part of the annual paid leave exceeding 28 calendar days, upon a written application of the employee, can be replaced by monetary compensation (Article 126 of the Labor Code of the Russian Federation). At the same time, 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 an irregular working day. The organization has the right to pay this amount to the employee in the current working year, including even before the presentation of the first main paid leave.

No compensation

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

pregnant women - in terms of the main and any types of additional holidays;
employees under the age of 18 - in terms of basic and any types of additional holidays;
employees engaged in hard work and work with harmful working conditions - in terms of additional leave of a minimum duration of seven calendar days for work in the specified conditions. However, if additional leave for harmful or dangerous working conditions exceeds the minimum duration, that is, it is eight calendar days or more, then the excess days can be replaced by monetary compensation. At the same time, the procedure, amounts and conditions for such a replacement must be established in the relevant industry or inter-sectoral agreements or in a collective agreement;
customs officers;
employees of drug control authorities;
employees of internal affairs bodies;
employees of other government agencies, if it is expressly 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 an application (Article 126 of the Labor Code of the Russian Federation).

Attention!
A working employee cannot be compensated with money for the main vacation, 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, provided by the provision of weekly days off, non-working public holidays, paid annual leave (Art. 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 granted annual leave while maintaining their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation).

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

Holidays on weekends can be regarded by the inspection authorities as a veiled form of providing monetary compensation for unused vacation

As established by law, it is not allowed to replace the annual basic paid leave with monetary compensation, i.e. only that part of the vacation that exceeds 28 calendar days can be replaced by 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 that exceeds 14 calendar days.

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

Therefore, if the employer provides the 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 of the Code of Administrative Offenses of the Russian Federation.

If, the employee divided the rest of the annual leave of 14 days 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

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

Result sequences. Thus, in the above example, the employee can be
granted annual leave 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 annual paid leave exceeding 28 calendar days
days, at the written request of the employee, can be replaced by monetary
compensation.

This rule also applies to holidays for previous
working periods. Thus, the employer is obliged to provide the employee with
the annual leave used by him within a period determined by an agreement between
employee and employer. The employer has the right to pay 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
the part that exceeds 28 calendar days. At the same time, the replacement of part of the vacation,
exceeding 28 calendar days is a right, not an obligation
employer.

Sometimes vague doubts torment me whether it is still possible (within reasonable limits) or impossible ...

21.08.2019

If an employee's annual rest period exceeds the minimum of 28 days, then additional days can be replaced with money.

This requires the desire of the employee, expressed in the form of a statement, and the consent of the employer, issued in the form of an order. It is not always possible to replace and not for all employees.

In what cases is it allowed under the Labor Code of the Russian Federation in 2019?

Is it possible to replace additional days over 28?

It is additional vacation days over 28 that can be exchanged for monetary compensation.

The main part of the vacation is non-replaceable.

The employee must rest annually, for this the Labor Code of the Russian Federation provides him with the right to 28 calendar days of paid leave.

If it is not used in the current year, then these do not need to be compensated with money, they should be transferred to the next year.

It is forbidden not to provide time for rest for more than 2 years in a row.

Responsibility for violation of this rule lies with the employer.

If the employee has not rested for 2 years, and the supervisory authorities become aware of this, the employer will be fined.

The employee does not bear any losses in such a situation and is not punished. His vacation is accumulated, he can take it off later (days do not burn out) or receive compensation upon dismissal.

If the employer pays compensation for the main part of the rest in the process of work, then both the organization itself and its head will be fined.

Sizes of fines:

for an organization: from 30,000 to 50,000 for the initial detection of a violation, from 50,000 to 70,000 for a second one;
for the head: from 1000 to 5000 for the primary, from 10000 to 20000 for the second.

You can use the right to replace vacation with compensation under Article 126 of the Labor Code of the Russian Federation only in relation to additionally provided days.

If the annual leave is 28 days, then no replacement is allowed until the person retires.

Upon dismissal, he is paid compensation for all unused vacation days.

Receive cash instead of vacation days, those categories of workers who have the right to additional days can:

for irregular work;
for harmful and dangerous conditions - for additional days over 7;
working in the Far North or in areas equated to them - from 16 to 24 days;
for the special nature of the work - the duration is established by the Government of the Russian Federation.

Is it for harmful working conditions?

An additional 7 days of paid leave are provided for harmful and dangerous working conditions, but they cannot be replaced by a cash payment.

The employee must rest 28 + 7 days annually to restore strength and health.

Harmful and dangerous working conditions are established based on the results of a special assessment, additional leave is provided if the conditions are recognized as harmful 2.3 or 4 degrees, and also if they are recognized as dangerous.

7 additional days for harmful work are provided on the basis of Article 117 of the Labor Code of the Russian Federation.

If labor or collective agreement the enterprise has a long duration of additional leave, then more than 7 days can be replaced by a cash payment.

Thus, when working in harmful and dangerous conditions, the employee must rest at least 35 calendar days annually, for days more than that, you can receive compensation.

To do this, the employee needs to write an application addressed to the head.

How to get over irregular working hours?

This is what the sample looks like:

Upon dismissal

Upon termination labor relations all unused rest . ?

Money is paid both for the main and additional part in case they are not taken off by the employee.

No procedure is required.

The accountant automatically makes calculations if a dismissal order is issued.

Payment is made on the last business day. Compensation is issued minus the withheld personal income tax.

The employer must pay income tax no later than the next day after payment.

In addition, from the accrued amount you need to calculate insurance premiums and transfer them to the budget by the 15th day of the next month.

Useful video

In what cases is it possible to replace a vacation with monetary compensation, what documents need to be issued and which categories of employees cannot replace a vacation - it is described in detail in this video:

conclusions

You can replace rest time with money, but for this it is important to comply with the requirements of the Labor Code of the Russian Federation. There are categories of workers who must rest for the prescribed time without any replacements.

In the process of work, an employee can receive money only for that part of the vacation, which is provided additionally in excess of the main duration.

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