Cash compensation for annual paid leave. Replacement of 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 the vacation is voluntary and the employee himself has the right to decide whether to go on vacation or use the right to replace the vacation with monetary compensation. In fact, an annual vacation of at least 28 calendar days is in some way an obligation provided for by the Labor Code of the Russian Federation.

It is possible to replace vacation with monetary compensation only in 2 cases:

If an employee quits. In this case, the employee receives compensation for unaccompanied leave (Article 127 of the Labor Code).
Read how to calculate vacation compensation upon dismissal.
If for some reason, for example, due to the peculiarities of the work performed by the employee or living in a region with special climatic conditions, the duration of the vacation exceeds 28 days, then you can not “take a day off” days in excess of the established minimum, but receive monetary compensation for them (Art . 126 TC).

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

Replacement of part of the vacation with monetary compensation

Employees who have the right to:

extended leave (teachers and other pedagogues in accordance with Art. 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 regions of the Far North, etc.).

If the employee decided to replace part of the vacation exceeding 28 days with money, then he must write a corresponding statement to the employer.

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

The employer cannot limit the employee's rights to the days of rest due to him. But it is up to the employer to decide whether to pay compensation or send an employee to rest for the entire due period. The decision is made, as a rule, taking into account the need for the work of this employee, production characteristics, the ability of the enterprise to bear additional material costs for the payment of compensation and the personality characteristics of the employee who applied for compensation.

When is it impossible to replace vacation with monetary compensation?

So, despite the fact that the employee is entitled to receive monetary compensation for unused vacation days, this is more the exception than the rule. In addition, not all categories of citizens can refuse the prescribed vacation in favor of a monetary bonus. For example, employees who have not reached the age of majority (18 years old) and pregnant women cannot refuse days of rest, in accordance with the norms of labor legislation (Article 126 of the Labor Code of the Russian Federation). When is it impossible to replace vacation with monetary compensation?

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

Don't know your rights?

All other categories of employees are entitled to submit an application to the employer for replacing part of the leave that exceeds the established minimum (28 calendar days) with monetary compensation. Although it will be up to the employer to decide whether to meet the employee's requirements or not.

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

The calculation of compensation for unused vacation is done in the same way as the calculation of vacation pay. When calculating compensation, the following is taken into account:

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

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, like from any other income of an individual, personal income tax must be paid in the amount of 13% of the accrued amount. Thus, from the amount of payment obtained during the calculation, you need to subtract 13% - and get the total amount of compensation due to you.

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

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

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

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

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

The law allows replacing part of the vacation with monetary compensation only in 2 cases: upon dismissal or if the vacation exceeds 28 calendar days (only for 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, familiarize yourself with the restrictions imposed by labor laws.

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 legality of such actions always raises questions.

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

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Only that part of the annual rest 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 law. The employee is given time annually 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, the employee must "walk" 28 calendar days annually. 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 it. There are also types of leave that cannot be replaced with monetary compensation. We will discuss this in detail below.

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

So, replacing leave with monetary compensation is allowed in the case when the above conditions are met.

Here we should pay special attention to the following point. This situation often arises: an employee does not use his annual vacation for several years or takes vacation days in part. 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, an employee's annual rest period is 28 calendar days. The employee did not go 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?

Not. In such a situation, it is not possible to pay compensation for unused vacation.This is explained as follows. An employee can 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 rest from work. Labor legislation does not allow replacing this required accumulated vacation minimum with monetary compensation.

Accordingly, the question arises: when is it possible to 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 give an example. The duration of the main annual leave of the employee is 28 calendar days, In addition, the employee is entitled to an additional leave of 5 calendar days for work in conditions of irregular working hours. Accordingly, the total duration annual leave, which will be made up 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! Leave must be granted to employees every year. In exceptional situations related to the production process, the annual rest can be postponed to the next year. But in any case, the employee must use this rest no later than 12 months after the end of the working year for which the rest is granted.

Labor law establishes a direct prohibition on not granting leave for two consecutive years. For violation of this rule, the employer may be brought to administrative responsibility on the basis of Article 5.27 of the Administrative Code of the Russian Federation.

Prohibition of replacing vacation with monetary compensation

Labor legislation explicitly lists the categories of workers who are prohibited from substituting cash payments for vacation. These workers include:

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

In relation to these workers, an absolute ban has been established on replacing vacation with monetary compensation. Therefore, no reason, including the request of the employee himself, can serve as a legitimate reason for the payment of money in lieu of unused annual rest. These categories of workers receive compensation for unused leave only upon dismissal.

Is it possible to replace additional vacation with monetary compensation

There is also another very common question: is it possible to replace additional vacation 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 hazardous working conditions, a special rule established by part 7 of article 117 of the Labor Code of the Russian Federation applies. Such vacation can be replaced with money, only in the part exceeding 7 calendar days.

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

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

Example.

The duration of the employee's basic annual leave is 28 calendar days. In this case, the employee is granted additional leave for work in harmful conditions, with a duration of 14 calendar days. In this situation, 7 calendar days of additional leave at the request of the employee can be replaced with monetary compensation.

Thus, the possibility of replacing additional leave, which is provided for work in harmful working conditions, with monetary compensation, 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 conditions of 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 completely replaced by a cash payment at the request of the employee.

Documenting the replacement of vacation with monetary compensation

There are no special rules for documenting the replacement of annual leave with monetary compensation. 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 money instead of annual rest is allowed only at the request of the employee. And the employer must have documentary evidence that there is an employee's will to receive money instead of rest.

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

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

Compensation for unused leave 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 leave for the first year arises for an 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 the corresponding request was presented to them ().

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

who have worked for this employer for at least 11 months, subject to offset in the period of work that gives the right to leave;
those who have worked from 5.5 to 11 months, if they quit due to the liquidation of an enterprise or institution or separate parts of it, reduction of 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. For example, if an employee is assigned an annual paid vacation of 28 calendar days, for each month of service he is entitled to 2.33 calendar days of vacation (28 days: 12 months).

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

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

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

If the employee has fully completed the 12-month billing period:

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

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

If an employee has not completed one or several months of the billing period:

SZ \u003d (Z: (29.3 x M + N)) x CD, where:
СЗ - average earnings for vacation days;
З - wages actually accrued for the billing period;
M is the number of full calendar months (when the employee has worked all working days or shifts);
H is 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:
H is the number of calendar days in an incomplete calendar month;
КД - the number of calendar days in a month;
KO - the number of calendar days worked in this month.

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

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

the employee retained the average earnings 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 employer's fault 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 not able to do his job;
the employee was provided with additional paid days off to take care of children with disabilities and invalids from 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 a period of up to two months (), and seasonal workers () are entitled to leave not in calendar days, but in working days (based on 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: P6) x D, where:
СЗ - average earnings for vacation days;
З - actually accrued wages;
Р6 - the number of working days according to the calendar of a 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 the amount of compensation due to the employee.

At the same time, a retiring employee has the right to prefer 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 its obligation to formalize the dismissal and settle accounts with the dismissed employee.

Compensation for part of the annual paid leave

The 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 an extended or additional vacation (,).

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

For information on how to correctly determine the period in which the last 12 calendar months of work of an employee claiming for monetary compensation instead of vacation falls, learn from the material "Determination of the calculation period when calculating compensation for unused vacation" in "Encyclopedias of solutions. Labor relations, personnel" internet versions 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 its own initiative.

Secondly, the employee who submitted the corresponding application should not belong to 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 applies to workers employed in work with harmful and (or) hazardous working conditions. Part of their annual additional paid leave, which exceeds seven calendar days, on the basis of an industry (intersectoral) agreement, collective agreements, as well as the written consent of the employee, drawn up in the form of an additional agreement to the employment contract, can be replaced by a separately established monetary compensation ().

At the same time, 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 an employee his request.

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

Related documents:

Resolution of the Government of the Russian Federation of December 24, 2007 No. 922 ""
, approved NKT of the USSR on April 30, 1930 No. 169

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

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

Thus, you can only pay compensation to an employee for unused vacation days in excess of 28 "mandatory" days.

Example

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

The main vacation is 28 calendar days;

Additional leave for irregular working hours of 3 calendar days.

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

Two ways to replace vacation with compensation

First way. Issue an employee's dismissal. Upon dismissal, an employee who did not use his right to leave is entitled to monetary compensation for all unused vacations (Article 127 of the Labor Code of the Russian Federation, clause 28 of the Rules on regular and additional vacations dated April 30, 1930, No. 169). When calculating compensation associated with the dismissal of an employee, take into account all of his main and additional unused vacations for the entire time of work in the organization (Article 127 of the Labor Code of the Russian Federation). An employee's eligibility for compensation does not depend on the reason for his dismissal. In addition, it does not matter if the employee will be recruited back to the same organization over time.

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

Second way. Send an employee on a weekend vacation until they take off unused vacation days. Only non-working holidays are not included in the number of calendar days of vacation (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 leave for two calendar days - Saturday and Sunday. Labor law does not prohibit doing this. The only limitation: at least one part of the split leave must be at least 14 days. The employee can use the remaining days as he pleases. If the administration of the organization does not object, then every week he has the right to use only a few days of vacation from the remaining half. Such a procedure for dividing the 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 entirely or he has accumulated vacations over the past years, it is more profitable for him to indicate in the application that he takes vacation not from Monday to Sunday, but from Saturday one week to Sunday is different. For example, an employee plans to take a two-week vacation, from February 6 to February 19, 2014. Then, in the application, it is better for him to indicate: "I ask you to provide me with another annual paid leave for the period from 4 to 19 February with a duration of 16 calendar days." In this case, the employee will receive more vacation pay.

It should 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). The vacation can be postponed to the next year only for production needs: if the granting of vacation adversely affects the work of the organization (part 3 of article 124 of the Labor Code of the Russian Federation). It is forbidden not to provide vacation for more than two years in a row (part 4 of article 124 of the Labor Code of the Russian Federation).

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 has been partially granted. Additional leave is given for working on irregular working hours.

Yes, you can.

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

Employees with irregular working hours are obligatorily (according to the law) provided with an additional annual paid leave (Articles 116, 119 of the Labor Code of the Russian Federation). The employee has the right to receive additional days of rest together with the right to receive basic paid leave (clause 14 of the Regulations on regular and additional vacations of April 30, 1930, No. 169).

A part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced with monetary compensation (Article 126 of the Labor Code of the Russian Federation). Moreover, such a replacement is a right, not an obligation of the organization. In the situation under consideration, this part is actually equal to the duration of the additional annual 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

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

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

Documenting

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

Attention!
The main vacation for a working employee cannot be compensated for with money, even if he wants to.

The decision to pay compensation for unused vacation not related to the dismissal of an employee is made by the organization's administration. 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 administration

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 holidays, paid annual leaves (Articles 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 with preservation of their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation).

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

Leave 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. compensation can only be replaced by that part of the vacation that exceeds 28 calendar days (part 1 of article 126 of the Labor Code of the Russian Federation). In this case, compensation is actually paid for a part of the leave exceeding 14 calendar days.

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

Therefore, if 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 Administrative Code of the Russian Federation.

If the employee divided the remainder 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 get his consent to overtime work and pay for it.

Example:

Data

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

Result sequence. Thus, in the given 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 year. Part of annual paid leave exceeding 28 calendar days
days, at the written request of the employee, it can be replaced by a monetary
compensation.

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

Sometimes there are vague doubts about whether it is possible (within reasonable limits) or not ...

21.08.2019

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

To do this, you need the desire of the employee, expressed in the form of a statement, and the consent of the employer, drawn up in the form of an order. It is not always possible to carry out replacement and not for all workers.

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

Is it possible to replace extra days over 28?

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

The main part of the leave cannot be replaced.

The employee must rest annually, for this the Labor Code of the Russian Federation grants him 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 for in money, they should be transferred to the next year.

Failure to provide time for rest for more than 2 consecutive years is prohibited.

Responsibility for violation of this rule lies with the employer.

If the employee has not rest for 2 years, and the regulatory 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 accumulating, he can take a walk 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 leader face a fine.

Amount of fines:

for the organization: from 30,000 to 50,000 with the initial detection of a violation, from 50,000 to 70,000 with a second one;
for the manager: from 1000 to 5000 for the primary, from 10,000 to 20,000 for the second.

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

If the annual leave is 28 days, then no substitution is allowed until the person quits.

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

Those categories of workers who are entitled to extra days can receive money instead of vacation days:

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 imposed for harmful working conditions?

An additional 7 days of paid leave is laid down for harmful and dangerous working conditions, but it is not allowed to replace them with a cash payment.

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

Harmful and hazardous 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, as well as if they are recognized as dangerous.

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

If an employment or collective agreement at the enterprise establishes a long duration of additional vacation, then days over 7 days can be replaced with a cash payment.

Thus, when working in hazardous and hazardous conditions, the employee must rest for at least 35 calendar days annually; for days over, compensation can be obtained.

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

How to get it for irregular working hours?

This is what the sample looks like:

Upon dismissal

Upon termination of employment, all unused rest. ?

The money is paid for both the main and the additional part in case they are not spent by the employee.

The procedure does not require any registration.

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, insurance premiums must be calculated from the accrued amount and transferred to the budget by the 15th day of the next month.

Useful video

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

conclusions

You can replace the 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 allotted time without any substitutions.

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

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