Each employee receives vacation pay. This right is established by law. However, there are many nuances that most workers simply do not think about. For example, how many days before vacation are vacation pay paid? How is vacation pay calculated? All these and other questions will be answered in the article.
The concept of vacation in the Labor Code of the Russian Federation
Absolutely any officially employed person has the right to temporary dismissal from work. This is necessary, of course, to provide the employee with the opportunity to rest. This whole procedure is called vacation. Vacation is fixed by law, it relies both on civilians and military personnel. However, further we will focus only on the civilian environment.
As with any other elements of work, vacation has a number of features and conditions. In particular, there are several main types of exemptions from work. Vacation happens:
- annual paid (accrual and payment of vacation pay);
- maternity (during pregnancy or caring for a child);
- student (when passing exams, protecting scientific papers, retraining, etc.);
- associated with temporary disability (sick leave).
The most common is annual leave. According to the law, every citizen has the right to receive payment for this type of exemption from work.
Leave procedure
In order to understand how vacation pay is paid, it is necessary to pay attention to a certain procedure for granting exemption from work.
As you know, vacation cannot be granted to persons who have not worked a certain amount of time at a particular enterprise since receiving a job (as a rule, this period is one year). However, not every citizen is aware of the opportunity to get a few days of rest after six months of work. Moreover, over these days, according to the Labor Code of the Russian Federation, accrual and payment of vacation pay should be implemented.
Annual paid leave should be recorded in a special vacation schedule, and also agreed with the employee. It is also worth noting that the worker has the right to transfer vacation (however, such an opportunity exists for no more than two consecutive years). Vacation can be divided; however, each part of it should not be less than 14 days.
The concept of vacation in the Labor Code of the Russian Federation
The legislation regulates the duration of leave in 28 days. Only a worker who has worked for 11 months is able to get a vacation. Establishes the law and procedure for the payment of money due for rest. Thus, the articles of the Labor Code establish the dependence of vacation pay on the billing period, average earnings and the direct income of an employee for a specific billing period.
The billing period means all those 11 months that the employee worked before receiving leave. At the same time, the billing period may also be six months if the employee wants to take vacation days early.
The amount of vacation payments is calculated according to certain rules established by the accounting department. At the same time, it is very important not to deviate from the norms of legislation, and in particular the Labor Code of the Russian Federation.
Vacation calculation
As a rule, the amount of vacation payments is significantly different from the amount of wages. The thing is that for many employers it is simply unprofitable to pay vacation pay and salary in the same amount. So, cash payments for statutory rest are calculated according to a certain average indicator. It is calculated by the average daily earnings.
All calculations are carried out in accordance with the period for which vacation payments are accrued. What is this period? As a rule, this is the time period from the very first day of work to the day of the first legal leave. At the same time, it is worth paying attention to the average daily earnings. Calculating it is very simple. The entire amount that the employee received for the billing period is divided by the number of days worked. Average daily income received. How are vacation pay paid? 28 days of rest (or 14 if the vacation is divided) are multiplied by the average daily income. This forms the necessary amount.
Next, it is worth considering the issues of non-payment of money on time, as well as how many days before vacation leave is paid.
When are payments made?
How many days before vacation are vacation pay paid? Any accountant, company manager or department head must remember that the Labor Code of the Russian Federation establishes the exact payment term: vacation pay is paid 3 days before the start of the vacation. Here, however, there are several basic nuances that should be considered in more detail.
Payout date may fall on a day off. If bookkeeping does not work on weekends, then the money should be transferred on the last business day (for example, March 5 - the day you receive vacation pay, it falls on Sunday - in this case, the money should arrive on March 3, Friday). The same goes for holidays. In particular, May, January or any other “long” holidays should not prevent the timely payment of cash.
It is also worth noting that the amount of vacation payments is subject to personal income tax withholding, as well as to the Pension Fund. Under no circumstances should an employer provide monetary amounts "in envelopes" - everything must be lawful and transparent.
Untimely payment of vacation pay
How many days are vacation pay paid? A clear deadline has already been indicated above - three days before the start of the holiday. Can this term be violated?
Every employer must clearly know their responsibilities. The most important function of any manager is the timely payment of a sum of money to his employees. The Labor Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and some other laws and by-laws establish certain liability for non-payment of salaries, or their payment, but not made on time.
Vacation and vacation pay is a serious matter. Any boss should make sure that this or that employee does not have problems with getting rest and corresponding cash payments. To date, there is a clear rule: every overdue day is paid in accordance with the rate of the Central Bank of the Russian Federation - 1 in 300. The delay in vacation pay also applies here; at the same time, it does not matter at all what reasons the company may have.
Responsibility for violation of payments
Each employer should be clearly aware of the possible consequences of delayed cash payments to workers. What does the payment of vacation pay broken in terms entail? How many days before the vacation does the Labor Code provide for the transfer of money? The legislation will give answers to all these questions. So, for a one-time violation of the payment terms, the organization will be forced to pay a fine ranging from 30 thousand to 50 thousand rubles, and an entrepreneur - from 1 thousand to 5 thousand rubles. The amount of fines will be significantly higher for repeated violations. Legal entities will pay from 50 thousand to 70 thousand rubles, and entrepreneurs from 10 thousand to 20 thousand rubles.
Among experts, there is a lot of debate about the amount of fines. Most argue that the amounts presented are not high enough. It should be unprofitable for the employer to delay workers' salaries; similar fines do not give such an opportunity.
What to do if you do not pay on time?
The law contains all the necessary notes about late payments, the employer knows about them. The head also knows about how many days before the holidays vacation pay is paid. Nevertheless, cash payments never come. Do not intimidate the boss with either the possible consequences or the Labor Code. The situation is painfully familiar to many Russian citizens. What to do at such moments? Some workers do not stand up and simply quit. However, such cases are usually associated with a delay in salaries. Things are completely different with vacation pay.
If the manager does not pay the due amount for the rest, the employee can take note of two options. The first option is related to the transfer of rest to another time. Sometimes managers themselves "press" on employees, wanting to achieve a change in the vacation schedule. The second option is somewhat more radical. It consists in filing a complaint against the employer with the Prosecutor's Office or the Labor Inspectorate. This method is effective, but, alas, not the most optimal. Any such complaint significantly impairs the reputation and prestige of the employer. That is why further career growth for the employee who filed the application is likely to be closed.
Payments upon dismissal
As mentioned above, there are several main types of payments for legal exemption from work. Among them - the dismissal of vacation pay. How many days before the vacation (the Labor Code of the Russian Federation provides for dismissal as vacation pay) is this payment made?
It is important to note that the employee retains the right to rest even upon dismissal. So, if a worker leaves a certain enterprise, the law provides for the payment of a certain monetary compensation to him. In this case, we can talk about a couple of days, as well as a whole month. In 2017, dismissal leaves are issued according to the same rules as if they were issued before the leave. The exception here is perhaps the absence of deduction of insurance against diseases and accidents.