How is vacation compensation compensated?

Very often, there are disputes between accountants and employees of the personnel departments about whether vacation compensation is due for dismissal or these days are lost. The Labor Code of our country on this account reads in its article No. 127 that money should be given to the employee for all unused days of all holidays.

If the employee wants to quit himself, then he can apply for all the prescribed calendar days of rest with subsequent dismissal. Then in the labor book indicate the last day of vacation. This cannot be done if the employee himself is to blame for the violation of the labor code.

Compensation for unused leave upon dismissal should take into account both basic and additional leave. Article No. 35 states that surpluses of less than a crescent are excluded from the calculations, surpluses of more than 15 days are rounded to the full month.

The calculation of leave upon dismissal begins with the determination of the average value or coefficient. Depending on the position and type of production, each employee is assigned a certain number of calendar days of rest. This number is divided by 12 months and a number is obtained that indicates the number of vacation days in each month.

Further, compensation for leave during dismissal that was not used is calculated by multiplying this figure by the number of months worked. It turns out the number of days for which you need to refund the money. This figure cannot be rounded, because the law does not say so.

Articles numbered 28 and 29 indicate that when working for at least 11 months, the calculation of leave upon dismissal constitutes full compensation. It is paid in the form of average earnings. For seasonal workers, leave is accrued in the amount of two days for one month of labor. Therefore, this type of compensation must be paid to them after each season.

If a person was fired for absenteeism, he becomes completely powerless, and very often compensation is not paid to him, which is wrong and is a violation of the law, in which this case is not special. Days of absenteeism should not be included in the total length of service when calculating the days of vacation set for him, but no more. He can go to court and receive not only everything that is due, but also compensation for this.

Payment must be made no later than three days before the vacation, according to article No. 136, therefore there should be no delays with compensation for unused vacation, because here the delay is present initially.

In case of violation, interest is payable at a rate not lower than 1/300 of the Central Bank refinancing rate of the debt amount, and for each day of delay. The time of forced absenteeism is included in the length of service and taken into account. For calculations that use compensation for leave upon dismissal, the compensation period is important, which is taken equal to the last twelve months, but only full. If an employee leaves on the penultimate day of the month, this month is discarded from the calculations, and if on the last day, then this month is taken into account.

In some cases, more than one compensation calculation may be correct, but two at once, then the best option for the employee should be selected. This is possible, for example, when a minor is employed in temporary work. He is entitled to a leave of 31 days as a minor. In addition, he is entitled to 2 days for each month. The best option for him is selected. Part-time workers are also entitled to this type of compensation. Compensation of leave upon dismissal is subject to deductions of insurance premiums. If an employee has worked for 11 months and managed to take vacations in advance, then money can be deducted from him for one unworked month, which is 2.33 days of vacation for average earnings.

Source: https://habr.com/ru/post/F8095/


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