Payment and accrual of compensation for vacation is regulated by Articles 127, 126 and 141 of the Labor Code of the Russian Federation. In accordance with the law, leave must be at least 28 calendar days. Upon dismissal, compensation for unused vacation days is subject to full payment in an amount corresponding to the actual period worked. Also, the relatives of the employee who died can receive compensation.
It is necessary
- - application;
- - order;
- - a note to the accounting department.
Instructions
Step 1
Payment of compensation for unused vacation days is calculated based on the average earnings for 12 months, unless otherwise specified in the internal acts of the enterprise. Average earnings are calculated in accordance with Article 139 of the Labor Code of the Russian Federation.
Step 2
Compensation can be received not only by retiring employees or relatives of a deceased employee, but also employees working at the enterprise whose vacation exceeds 28 calendar days. You cannot pay compensation instead of vacation to employees working in stressful conditions, on whose work the lives and health of a large number of people depend. Despite the fact that the leave of this category far exceeds the minimum number of days, they must take it off completely, and it should be granted annually.
Step 3
To pay compensation, an employee must receive a statement of the desire to receive a monetary compensation for a vacation exceeding 28 calendar days. Compensation should be paid to persons leaving on the basis of a letter of resignation.
Step 4
To calculate the compensation, add up all the 12 months earned that were withheld withholding tax and divide by the number of working days based on a 6-day work week, regardless of what work week it actually is. For employees who have worked less than a year or often leave on sick leave, the calculation is made differently. To calculate, add up all the amounts earned, divide by the total number of months worked and divide by 29, 4. The result will be paid for one day of compensated vacation.
Step 5
Upon dismissal of an employee, the calculation must be made the next day after the last working day. If the next day is a weekend or a holiday, then the calculation is issued the day before.
Step 6
On the basis of an application for payment of compensation or an application for dismissal, the employer issues an order of the T-8 form, which indicates the grounds for payments, the name of the employee, position, structural unit. A note of the T-61 form is submitted to the accounting department for the accrual of funds. All information is entered in the T-2 form card and in the vacation schedule.
