Are you firing an employee? It is important for you, as a personnel officer, not to make mistakes when calculating the days of unused vacation. How to do it correctly in full compliance with the law and regulations?
It is necessary
Labor Code of the Russian Federation of December 30, 2001 N 197-FZ
Instructions
Step 1
In the event that the dismissed employee has unused vacation, he can, at his own request, use it before dismissal. To do this, he needs to write a statement asking him to give him "leave with subsequent dismissal." The last day of vacation in this case will be the day of dismissal of the employee. An employee can withdraw such a statement only before the start of the vacation; by the same date, all payments due upon dismissal must be made to him.
Step 2
In other cases, upon dismissal, the employee is required to calculate "compensation for all unused vacation" or withholding the overpaid amount for the provision of vacation in advance. First, determine how many vacation days are unused. Let's take an example: the total duration of an employee's vacation is 31 calendar days (c.n.); vacation year from 2010-15-03 to 2011-14-03; date of dismissal - 2010-23-09 At the date of dismissal, 6 months have been worked. 9 days Since 9 days are less than a crescent, we discard them, the compensation is calculated for 6 months. For each month, the employee is entitled to 31k days / 12 months = 2, 58k days. Total compensation for 6 months: 6 * 2, 58 = 15, 48k days. Often the number of "unused vacation days" is fractional and cannot be rounded. If the figure is nevertheless rounded, this can only be done upward, so as not to infringe on the interests of the employee.
Step 3
If during the vacation period the employee took vacation “at his own expense” and its duration exceeded 14k days, then this number of days must be deducted from the number of days subject to compensation. In our example: the employee was “on leave without pay” in the period from 2010-06-05 to 2010-29-05, i.e. 22 days is not compensable. Let's remove 1k days from this number. - 09.05.2010 - a holiday that is subject to compensation. Total to be compensated: 6 months. 9days - 21days = 5months 18 days (18 days more than a crescent, round up to 6 months), i.e. 6 * 2, 58 = 15, 48k.d.
Step 4
In the event that the employee was granted leave in part in advance (in our example, for the vacation year 2010-2011, the employee took leave until the date of dismissal), the overpaid amount is withheld. Those. we calculated that the employee earned a vacation in 5 months. 18 days, and went on vacation for 12 months. He was given unnecessarily 12 months - 5 months 18 days = 6 months 12 days, i.e. 6 * 2, 58 = 15, 48 calendar days.
Step 5
After the days for compensation or withholding are determined, the accountant calculates the amount for compensation or withholding, which is equal to the employee's average daily earnings for the last 12 months, multiplied by the number of days, in our example - 15, 48. Remember that all payments to the employee must be made on the day of dismissal!
