First, let’s explain what kind of vacations there are, because annual paid vacation is not the only one possible, although it is the most common. Next, we will give it maximum of our attention, explaining what options it documentation possible; at the same time we will demonstrate complete set compiled documents. In addition, we will deal with the recall from vacation and its transfer to another time, with a replacement for monetary compensation. All this will be equally interesting both to those who will soon be engaged in similar design, and to those who are going on vacation themselves.

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Maria Smolyaninova, deputy head legal department CJSC "SPAR RETAIL":

The type of leave granted to an employee largely determines the procedure for documenting it. Therefore, it is necessary to clarify that, depending on payment, vacations are divided into:

1. Annual paid holidays, among which traditionally stand out:
   1. Annual main leave, which in turn includes:
      • minimum vacation(duration 28 calendar days). Annual basic paid leave of at least 28 calendar days is guaranteed to all employees under an employment contract, regardless of whether the employee works full-time, part-time or short-time working hours, at the main place of work or part-time;
      • extended holiday(over 28 calendar days) is provided to certain categories of workers who are directly specified in the Labor Code of the Russian Federation or other federal laws (for example, employees under the age of 18 are granted such leave for a duration of 31 calendar days at a time convenient for them, and working disabled people are not entitled to leave less than 30 calendar days).
   2. Annual additional leave is provided to employees, as a rule, in order to compensate (neutralize) the impact of any adverse health factors to which the employee is exposed while performing work (official) duties (this includes, for example, additional leave for employees engaged in work with hazardous and/or or dangerous working conditions, with irregular working hours, working in the Far North and equivalent areas, etc.).
2. Vacations without saving wages , the duration and cases of provision of which are determined by agreement between the employee and the employer or in the manner established by federal laws.

The procedure for granting vacations

And so, all employees are supposed to be provided with annual leave while maintaining their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation). As a rule, the duration of the main vacation is 28 calendar days (Article 115 of the Labor Code of the Russian Federation). Meanwhile, non-working holidays falling both during the period of annual main leave and during additional leave are not included in the number of calendar days of leave (Article 120 of the Labor Code of the Russian Federation).

Example 1

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Let's say you decide to take annual paid leave in March 2010 from the 1st. And if within this period there were no holiday, then you would walk from March 1 to March 28 inclusive. But thanks to March 8, you can rest from the 1st to the 29th. Moreover, despite the “extension” of vacation by 1 day, the amount of vacation pay does not increase proportionally (it is paid based on the employee’s 28 calendar days of vacation).

There is also a holiday in June: June 12 is Russia Day; in 2010 it falls on a Saturday, so the additional non-working day was moved to Monday, June 14. Yaroslava Podgorkina from Example 2 writes an application for a vacation of 28 calendar days, and June 14 falls within the period she requested, therefore, starting on June 1, her vacation will end not on June 28, but on June 29.

Let us note that part-time work does not entail for employees any restrictions on the duration of the annual basic paid leave (Article 93 of the Labor Code of the Russian Federation). But workers employed in seasonal work, and persons who have concluded employment contract for a period of up to 2 months, paid leave is provided at the rate of 2 working days for each month of work (Articles 291 and 295 of the Labor Code of the Russian Federation).

By general rule For each month worked for this employer, the employee is provided with 2.33 paid days of vacation.(28 calendar days of vacation / 12 months = 2.33).

Annual main leave for the 1st year of work

Paid leave must be provided to the employee annually. However, the right to use vacation for the 1st year of work occurs only to the employee after 6 months of continuous work with this employer. By agreement of the parties, rest may be given earlier than the specified period.

Some categories of employees must be granted paid leave upon their request at any time and before the expiration of 6 months. For example, part-time workers (annual paid leave is provided simultaneously with leave from their main job), women before or immediately after maternity leave, persons under the age of 18, etc.

But in most cases, leave before an employee has worked for a given employer for 6 months can be granted only at the request of the employee and at the good will of the employer. After all, in in this case vacation is provided as if in advance. The employee’s request is formalized in a statement (see Example 2), on which the manager puts down his resolution (written in the upper left corner). It reflects the employer's decision whether to agree to the employee's request. Before the application reaches the head of the organization, other officials (for example, the head of the department in which the employee applying for leave works, etc.) can review it and affix their visas, reflecting their own opinion on the advisability of granting leave. This is exactly what they do in large and medium-sized organizations. In small ones, the manager simply interviews all interested parties and writes his resolution on the application (options for formatting a resolution are shown not only in Example 2, where its location is visible, but also in Examples 3, 4, 5).

With his resolution, the manager can either refuse (and possibly give some additional instructions, see Example 2) or agree with the employee’s request. The manager cannot arbitrarily change the requested vacation period without agreement with the employee.

If a decision is made to satisfy the employee’s request, then an order is issued in a unified form approved by Resolution of the State Statistics Committee of Russia dated 04/05/2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.” There are 2 forms for this:

• if 1 person is sent on vacation, then form No. T-6 “Order (instruction) to grant leave to the employee” is used. See example in Example 10;
• if you simultaneously need to formalize the provision of leave to several employees at once, then to save your effort and time, an “Order (instruction) on the provision of leave to employees” is provided in form No. T-6a, in which in tabular form you can list information about a group of persons at once. However, the type, duration and period of their vacations may vary. See Example 6.

Example 2

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Example 3

Example 4

Example 5

Starting with the order to grant leave, all subsequent documents will be the same for two possible situations:

• when leave is granted for the 1st year of work before the expiration of 6 months of work with a given employer and
• when vacation is granted for the 2nd and subsequent years of work based on the vacation schedule

The composition of the documents that need to be completed is clearly shown in Diagram 1. Most of the documents used are compiled according to unified forms approved by the State Statistics Committee.

Scheme 1

Composition of documents

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Annual main leave for the 2nd and subsequent years of work

In the 2nd and subsequent years work, an employee can go on vacation at any time of the working year in accordance with the vacation sequence established by a particular employer (Article 122 of the Labor Code of the Russian Federation) - it is fixed vacation schedule. Its compliance is mandatory for both the employer and the employee. The employee must be informed about the start time of the vacation notified under a personal signature no later than 2 weeks before its start (Article 123 of the Labor Code of the Russian Federation). Note that the Labor Code does not establish the obligation for an employee to fill out an application for vacation if the specified vacation is provided for in the vacation schedule

The length of service that gives the right to annual basic paid leave includes the following time (Article 121 of the Labor Code of the Russian Federation):

• actual work;
• when the employee, in accordance with the law and other regulatory legal acts, retained his place of work (position), including the time of annual paid leave and provided rest days;
• forced absenteeism due to illegal dismissal or suspension from work and subsequent reinstatement to the same place;
• the period of suspension from work of an employee who has not undergone a mandatory medical examination through no fault of his own;
• unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year.

However, the following periods are not included in the vacation period:

• absence of an employee from work without good reason, including due to his removal in cases provided for in Art. 76 Labor Code of the Russian Federation;
• leave to care for a child until he or she reaches the legal age.

By agreement between employee and employer annual paid leave can be divided into parts. Moreover, at least one part of this vacation must be at least 14 calendar days(Article 125 of the Labor Code of the Russian Federation).

Note that there are also so-called extended vacations, the duration of which varies depending on the position held, industry or age. The specified rest is provided to employees in accordance with the Labor Code and other federal laws (Article 115 of the Labor Code of the Russian Federation). We are talking about the following citizens:

• persons under 18 years of age (Article 267 of the Labor Code of the Russian Federation);
• teaching staff (Article 334 of the Labor Code of the Russian Federation, Government Decree No. 724 dated October 1, 2002 “On the duration of the annual basic extended paid leave provided teaching staff»);
• disabled people (Federal Law No. 181-FZ dated November 24, 1995 “On social protection of disabled people in Russian Federation»);
• police officers (Law of April 18, 1991 No. 1026-1 “On the Police”), etc.

Please note that Dismissal of an employee at the initiative of the employer is not allowed(except in the case of liquidation of an organization or termination of activities by an individual entrepreneur) while he was on vacation(Article 81 of the Labor Code of the Russian Federation).

Forms for registration and accounting of vacations were introduced by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.”

To reflect information about the time of distribution of annual paid leave, a vacation schedule is used (Form No. T-7). When compiling it, the provisions of the current legislation, the specifics of the organization’s activities and the wishes of employees are taken into account. These wishes can be collected in the form of written statements from employees (Example 7). In accordance with Art. 123 of the Labor Code of the Russian Federation, the specified schedule must be approved no later than 2 weeks before the onset of the corresponding calendar year. Please note: in Example 9, column 6 with the planned vacation period is filled in immediately, but column 7 is filled in only for completed vacations, because while the employee has not taken his vacation, it can still be postponed, so column 7 is empty for upcoming vacations.

The employer is obliged to notify the employee, against signature, of the start date of his vacation no later than 2 weeks in advance (Part 3 of Article 123 of the Labor Code of the Russian Federation). The method of notification is chosen by the employer at his own discretion. We suggest you use our notification form (see Example 8), on which the employee signs for receipt and, in case of objections or suggestions regarding the upcoming leave, can write about them. This can be done directly on this document or by filling out a separate application from the employee.

Based on the order (instruction) on granting leave, marks are placed in personal card(form No. T-2, Example 11 or No. T-2GS(MS)), personal account (form No. T-54 or No. T-54a) and the calculation of wages due for vacation is carried out using form No. T-60 “Note-calculation on granting leave to an employee”.

The actual time spent on vacation is noted in vacation schedule and in time sheet. Depending on the type of leave, the following is entered in the report card (Form No. T-12 or Form No. T-13, Example 12) letter designation(code):

• annual basic paid leave - OT (09);
• annual additional paid leave - OA (10).

Below we will show samples of the design of those of the listed documents that a preschool educational institution specialist should be able to handle. But we will omit the personal account and settlement note, because These documents are usually handled by the accounting department.

Example 7

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Example 8

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Example 10

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Example 11

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Vacation pay

Vacation pay is paid based on average earnings. The procedure for its calculation is prescribed in Art. 139 Labor Code of the Russian Federation. This is done in more detail in the Regulations on the specifics of the procedure for calculating average wages, approved by Government Decree No. 922 of December 24, 2007 (hereinafter referred to as the Regulations).

Vacation pay is paid no later than 3 days before it starts.(Article 136 of the Labor Code of the Russian Federation). In case of violation of the specified period, the employer, at the request of the employee, is obliged to postpone the vacation (Article 124 of the Labor Code of the Russian Federation). Also, if the deadline for paying vacation pay is violated, the employer must pay the employee monetary compensation. We are talking here about one three hundredth of the Central Bank refinancing rate in effect at that time on amounts not paid on time for each day of delay. In this case, the amount of compensation can be increased by collective or labor agreements (Article 236 of the Labor Code of the Russian Federation).

Features of providing additional leave

Please note that employers have the right to independently establish other additional holidays. At the same time, the procedure and conditions for their provision are determined by collective agreements or local regulations. Also, if there is a trade union, the opinion of the elected body of the primary trade union organization should be taken into account (Article 116 of the Labor Code of the Russian Federation).

Please note: when calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave (Article 120 of the Labor Code of the Russian Federation):

The question often arises in what order should the total duration of main and additional leave be calculated if:

• basic leave is provided in calendar days (which means it includes weekends),
• and additional leave is provided in working days.

Specialists from the Ministry of Labor in letter dated 02/01/2002 No. 625-ВВ explained that in this case it is necessary to proceed as follows:

Example 13

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Ivanov V.G. from 06/01/2010, annual paid leave was provided with the following duration: main leave - 28 calendar days, additional leave - 7 working days. Let's calculate the total duration of vacation.

From the start of the vacation (06/01/2010), we count the number of days of the main vacation (28 calendar days). At the same time, in accordance with Art. 120 of the Labor Code of the Russian Federation on June 12 (non-working holiday - Russia Day) will not be included in the calculation. Based on this, the last day of the main vacation is June 29, 2010. Next, we count the number of days of additional vacation (7 working days) per 6-day working week: 30.06, 01.07, 02.07, 03.07, 05.07, 06.07, 07.07. As a result, the last day of vacation is 07/07/2010, which is 36 calendar days.

Drawing up an order to provide Ivanov V.G. such a holiday is demonstrated in Example 14.

Payment costs additional holidays provided for by law, are subject to personal income tax, insurance contributions for compulsory social insurance and compulsory insurance from accidents at work and occupational diseases, they are taken into account when determining the income tax base as part of labor costs.

If it is important for an employee to extend his rest time and the employer does not object, then he can add leave without pay(colloquially it is also called “vacation at your own expense”). Then it is he who is indicated in section “B” of the order in form No. T-6.

Example 14

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Transfer of vacation

In some cases, annual paid leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation). For example, in case of temporary disability employee during the period military training, etc.

A certificate of incapacity for caring for a sick family member is not issued during the period of annual paid leave (clause 41 of the Procedure for issuing certificates of incapacity for work by medical organizations, approved by order of the Ministry of Health and Social Development dated 01.08.2007 No. 514). So annual paid leave is extended or transferred only in the event of temporary disability of the employee himself.

Example 15

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Let's say Nina Krasnova went on vacation for 3 weeks from 05/30/2010 to 06/20/2010, but fell ill, as evidenced by her sick leave, written out for 4 days (from 06/07/2010 to 06/10/2010). Thus, for these 4 days she was sick and did not rest. Therefore, for these days she is entitled to pay sick leave and provide another 4 days of vacation.

Most often, employees ask to extend their vacation, less often - to provide these days separately, at a different time.

In this case, the procedure for transferring vacation is as follows:

• a statement is written from the employee with a request to postpone the vacation (Example 16);
• an order is issued to postpone the vacation, which is announced to the employee under his personal signature (Example 17);
• appropriate changes are made to the vacation schedule (Example 18);
• when transferring vacation, you should also recalculate the amount of vacation payments (this is done if the billing period changes).

Example 15

By the way, the employer, at the request of the employee, is obliged to postpone the vacation if the employee was not paid vacation pay on time (3 days before the start of the vacation) or he was notified of the start time of the specified holiday later than 2 weeks before its start.

Example 17

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Also in exceptional cases when granting leave to an employee may adversely affect the normal course of work of the organization, individual entrepreneur , it is allowed, with the consent of the employee, to transfer the vacation to next year. In this case, you will need to obtain the employee’s consent, issue an order to postpone the vacation and make changes to the vacation schedule. In this case, the leave must be used no later than 12 months after the end of the working year for which it is granted.

Please note: failure to provide annual paid leave for two consecutive years is prohibited. At the same time, employees under the age of 18 and persons employed in work with harmful or dangerous working conditions must be given leave annually (Article 124 of the Labor Code of the Russian Federation).

Review from vacation

Recall of an employee from vacation is permitted only with his consent. In this case, the unused part of the vacation must be provided to the employee at a time convenient for him during the current working year or added to the vacation for the next working year (Article 125 of the Labor Code of the Russian Federation).

In this case, the recall procedure looks like this:

• First, you must obtain the employee’s consent to recall from leave.
  It is important to do this in in writing:
  • To do this, you can send the employee a corresponding notice or proposal; the employee’s consent or disagreement to the review is drawn up in a separate document or written in the notification (proposal) itself;
  • Another design option: show the employee a memo that notifies management about the need to recall the employee from vacation, and ask the employee to write his consent or refusal directly on this document, because here the reason for such an unpleasant proposal, its initiator and the opinion of the manager are immediately visible. Then one document will reflect all the events of interest to us that preceded the issuance of the order. See Example 19;
• then an order for recall from vacation is issued, which is announced to the employee under his personal signature (see Example 20). The same order can provide for the procedure for the employee to use the remaining part of the vacation (we are talking about the procedure for transferring vacation). By the way, often the employee’s agreement/disagreement is stated in the order for recall from vacation, but this option is incorrect, because The employee’s opinion must be found out before an administrative document is issued, which should no longer be revised or cancelled.

Please note that the following employees are not allowed to be recalled from vacation (Article 125 of the Labor Code of the Russian Federation):

• under the age of 18;
• pregnant women;
• employed in jobs with harmful or dangerous working conditions.

Example 19

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Compensation for unused vacations

In accordance with Art. 126 of the Labor Code of the Russian Federation, part of the annual paid leave exceeding 28 calendar days, upon a written application from the employee, can be replaced by monetary compensation. Meanwhile, when summing up vacations or transferring vacations to the next working year, monetary compensation can replace a part of each annual paid leave exceeding 28 calendar days, or any number of days from this part.

Please note: it is not allowed to replace vacation with monetary compensation for pregnant women and employees under the age of 18, as well as annual additional paid leave for persons employed in work with harmful or dangerous working conditions for work in appropriate conditions (except for payment of monetary compensation for unused leave upon dismissal).

Example 20

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In turn, upon dismissal, the employee is paid monetary compensation for all unused vacations (Article 127 of the Labor Code of the Russian Federation). Rostrud, in letter No. 1917-6-1 dated July 2, 2009, recalled that the specified compensation is paid regardless of the grounds for dismissal.

As a rule, compensation is calculated in proportion to the time worked, which is included in the vacation period. With the established duration of annual leave being 28 calendar days For every month worked there are 2.33 calendar days of vacation

1 full month (from 05/01/2010 to 05/31/2010) and

8 days in June 2010.

Ksenia has already taken her annual paid leave for the 1st and 2nd years of work. Upon dismissal, she is entitled to monetary compensation for 30.29 days of unpaid vacation.

• 28 calendar days (for the 3rd year of work from 05/01/2009 to 04/30/2010) + 1 x 2.33 (for 1 month of work from May 1 to 31, 2010) + 0 days (since in June - partially worked month - Ksenia worked less than half) = 30.33.

If Ksenia had decided to refuse monetary compensation and take all the vacation due to her before leaving, she would have worked in the office until 06/08/2010 inclusive, then she would have received vacation pay for 31 calendar days of vacation (in this case, 30.33 days are rounded up, and not according to the rules of arithmetic, a ), and the date of dismissal would be .

Footnotes

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We have looked at the most difficult questions about how to send an employee on vacation. For example, when can you go on vacation? new employee, or how to calculate vacation pay for a beginner.

How to send an employee on vacation in difficult situations

Vacation is due to an employee with whom the farm has signed an employment contract. Moreover, its validity period is not important. So, also provide vacation to employees on a fixed-term contract.

A new employee has the right to take leave six months after he gets a job - Article 122 of the Labor Code of the Russian Federation. But the company can give it earlier - by agreement.

You cannot refuse women before or immediately after maternity leave, or employees under 18 years of age (Article 122 of the Labor Code of the Russian Federation). A husband can take early leave during his wife’s maternity leave. This follows from Article 123 of the Labor Code of the Russian Federation.

How to notify an employee about a vacation

Vacation dates for current year recorded in a special schedule. Every company is required to compile one. And no later than two weeks before the new year. If an employee goes on vacation as scheduled, he is informed in writing about the start of the vacation. The message is sent personally to the vacationer. This must be done no later than two weeks before the start of the holiday (Article 123 of the Labor Code of the Russian Federation). The notification includes its number and date, name of the organization, position and full name. employee. Confirm the document with the signature of the manager. The employee must also sign it. This is evidence that he has read the paper. There is no need to notify the employee if he has written a leave application. For example, when the vacation is not according to schedule.

How to calculate vacation pay and how to send an employee on vacation

The average daily earnings for vacation pay are determined for the last 12 calendar months. For example, an employee will go on vacation from April 25, 2016. Then the billing period is from April 1, 2015 to March 31, 2016.

The farm may use a different billing period. But only if this does not reduce the amount of vacation pay (Part 6 of Article 139 of the Labor Code of the Russian Federation). Then the accountant will have to count twice average earnings- according to general and own rules to compare the results.

The calculation of average earnings includes (clause 2 of the Regulations):

• salary;
• allowances and surcharges;
• payments related to working conditions. For example, regional coefficients, compensation for severe, harmful and overtime work;
• bonuses and rewards provided for by the remuneration system.

Incentive amounts that are not included in wages are not taken into account in the calculation.

Example 1

Calculation of vacation pay if an employee worked the whole year without absences.

From June 20, 2016, the employee goes on vacation for 28 calendar days. The billing period is from June 1, 2015 to May 31, 2016. Employee salary - 16,000 rubles. per month. Average daily earnings are:
16,000 rub. × 12 months : (12 months × 29.3 days) = 546.08 rub.
where 29.3 is the average monthly number of calendar days, which is taken to calculate the average daily earnings.
Vacation pay will be:
RUB 546.08 × 28 days = 15,290 rub.

What if during the pay period the employee was sick, on a business trip or on vacation? This time and the amounts received for it are not included in the calculation - clause 5 of the Regulations.

It may turn out that in the billing period a person worked only a few months or even a few days. Then the average daily earnings are calculated based on the accrued wages for these periods.

To determine the number of calendar days in an incomplete month, divide 29.3 by the number of days in this month - 28, 29, 30 or 31. You get four coefficients:

• 1.046 for February;
• 1.010 for February in leap year;
• 0.977 for April, June, September and November;
• 0.945 for January, March, May, July, August, October and December.

Multiply the required coefficient by the number of calendar days worked in a given month.

Example 2

Calculation of vacation pay if a person did not work all the days in the pay period.

Let's use the data from the previous example. But suppose that in March 2016 the employee was sick for 14 calendar days - from the 18th to the 31st. Consequently, in March he worked only 17 calendar days (31 - 14). Salary - 10,000 rubles. For March, the employee received a salary of 6,000 rubles. Estimated number of days in March:
0.945 × 17 days = 16.07 days
Average daily earnings will be:
(10,000 rub. × 11 months + 6,000 rub.): (29.3 days × 11 months + 16.07 days) = 342.82 rub.
Vacation pay:
RUB 342.82 × 28 days = 9598.96 rub.

Let's figure out how to send an employee on vacation and how to calculate vacation pay for a person who has worked in the organization for only a few days. Let us turn to paragraph 7 of the Regulation: for average earnings, they take the accrued salary for days worked.

Example 3

Calculation of vacation pay for a new employee.

The employee was hired on July 6, 2016. His salary is 25,000 rubles. From July 13, he is granted study leave for 20 calendar days.
For the working time worked before the vacation (five days), he will be accrued:
25,000 rub. : 22 days × 5 days = 5681.82 rub.
Hours worked account for seven calendar days (five working days + two days off). Let's convert the number of working days worked into calendar days:
31 days : 29.3 days × 7 days = 7.41 days
Vacation pay amount:
5681.82 rub. : 7.41 days × 20 days = 15,335.50 rub.

How to take into account when calculating bonuses

When calculating vacation pay, the bonus is taken into account in its entirety if it was accrued for the months of the billing period. Reason - clause 15 of the Regulations. If the bonus was paid for months that were not included in the billing period, it must be distributed. This is done in proportion to the time worked in the pay period.

Example 4

Let’s look at an example of how to take a bonus into account in the calculation and how to send an employee on vacation.

The employee's salary is 25,000 rubles. From June 6, 2016, the employee goes on vacation. The billing period is from June 1, 2015 to May 31, 2016. During this time he received bonuses:

• monthly at 40 percent of the salary - 10,000 rubles. (RUB 25,000 × 40%);
• 2000 rub. in honor of February 23;
• 5000 rub. in May and October for successful sowing and harvesting;
• 10,000 rub. in October in connection with the 10th anniversary of the agricultural company.

Don’t take into account awards in honor of Defender of the Fatherland Day and in connection with the company’s anniversary. Consider the remaining amounts in full. We presented the data in the table (see below).
Then the amount of vacation pay:
(RUB 300,000 + RUB 130,000) : (12 months × 29 days) × 28 days = 34,243.46 rub.

Payments to the employee that are included in the calculation (table)

Months of the billing period	Earnings (RUB)	Prizes (RUB)
2015
September
2016
Total

The employee has a balance of unused vacation of 38 k.d. for 2000-2001. For subsequent years, vacation strictly according to the schedule 28 k.d. What is the right way to force an employee to take these days off now?

Answer

Answer to the question:

Unfortunately, in your circumstances, the employer has no legal grounds to force the employee to take unused vacation time.

In a situation where there are no objective reasons for another period, the employee is obliged to use the vacation within the period specified in the schedule. In this case, the employer is obliged to notify the employee in writing about the upcoming vacation no later than two weeks in advance and pay vacation pay no later than three days before the start of the vacation (, Labor Code of the Russian Federation).

An employee’s refusal to take scheduled leave in the absence of valid reasons may be regarded as a violation of labor discipline, which means that the employer may bring the employee to ().

Nina Kovyazina, Deputy Director of the Department medical education and personnel policy in healthcare of the Russian Ministry of Health

With respect and best wishes comfortable work, Igor Ivannikov,

HR System expert

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How to send an employee on vacation

Vacation time is approaching. Our article will tell you who has the right to vacation, what its duration is, how to calculate vacation pay and reflect it in accounting.

How to book a vacation

Who has the right to go on vacation

Paid leave must be provided to the employee annually. For the first year of work, leave is granted to employees who have worked at the enterprise without a break for more than six months. By agreement between the director of the organization and the employee, leave can be granted earlier than this period. Some employees, by law, can go on leave before the end of six months of work. This right is granted to women before or immediately after maternity leave, minors and other employees. An employee can take leave for the second and subsequent years of work at any time of the year in accordance with the vacation schedule. It is drawn up no later than two weeks before the start of the year in the form approved by Resolution of the State Statistics Committee of Russia dated 04/06/2001 No. 26.

Duration of vacation

The minimum duration of annual leave is 28 calendar days. However, certain categories of workers are entitled to additional leave in addition to the main one. In addition, enterprises themselves can provide additional leave to their employees. This must be provided for in the collective agreement. By agreement between the employee and the management, vacation can be divided into parts. At least one of them must be at least 14 calendar days. Part of the vacation in excess of 28 calendar days can be replaced with monetary compensation. In this case, the Labor Code does not prohibit issuing compensation for vacations not used in previous years. Thus, compensation can be paid both for all days of vacation not used last year, and for the difference exceeding 28 calendar days in the current year.

How to write an application

Leave is granted to the employee in accordance with his application. It is written in the name of the director of the enterprise in any form. For example, it may look like this: After drawing up the application, it is signed by the head of the organization.

How to place an order

Based on the application, an order is issued to grant leave using a special form, which is in Goskomstat Resolution No. 26. If the order is issued for one employee, then form No. T-6 is used. If several employees go on vacation at the same time, then the order is drawn up in form No. T-6a. The vacation order can be issued as follows:

Unified form No. T-6 Approved by Decree of the State Statistics Committee of Russia dated 04/06/2001 No. 26

CJSC "Mir"

Code

OKUD form

0301005

according to OKPO

40062011

(name of organization)

Document number

Date

ORDER

93

12.05.2003

(disposition) on granting leave to an employee

Provide leave

Personnel number

Privalov Ivan Pavlovich

12

(last name, first name, patronymic)

manager

(name of profession (position))

sales department

(name of structural unit)

annual paid leave

(type of leave (annual paid, educational, without pay and others))

for the period of work from June 13, 2002 to May 12, 2003

on

28

calendar

days

workers

from May 13, 2003 to June 9, 2003

Head of the organization

General manager

Mikhailov

A.S. Mikhailov

(job title)

(signature)

(full name)

I have read the order (instruction)

Privalov

"12" May 2003

(employee signature)

How to calculate vacation pay

After the director signs the order, the accountant calculates and pays vacation pay to the employee. To do this, he must fill out a “Note of calculation on granting leave to an employee” in form No. T-60. This form can also be found in Goskomstat Resolution No. 26. The front side of the note indicates the period of work for which leave is granted, the number of days of leave, its start and end dates. The back of the note provides data for calculating the amount of vacation pay due to the employee for issuance. Here they indicate:

• the period taken into account when calculating vacation pay;
• number of days in the billing period;
• average daily earnings in the billing period;
• number of vacation days;
• the amount of vacation pay to be paid.

Average daily earnings when calculating vacation pay are calculated for the last three months. In this case, all payments to the employee provided for by the remuneration system are taken into account. If the billing period is worked by the employee in full, then the amount of accrued wages is divided by 3 and by 29.6 (the average monthly number of calendar days). This procedure is given in Article 139 of the Labor Code of the Russian Federation. Example 1 An employee of ZAO Mir, Sidorov, is going on vacation in September. His salary for the previous three months was 30,000 rubles. The amount of vacation pay will be equal to: 30,000 rubles: 3 months: 29.6 days x 28 days = 9,459.46 rubles. Please note: in the collective agreement you can specify other periods for calculating average earnings, if this will not worsen the situation of workers. For example, the last 12 months. It often happens that an employee was sick before going on vacation or took a vacation at his own expense. In this case, the billing period has not been fully worked out. The Labor Code of the Russian Federation does not answer how to calculate vacation pay in such situations. Here you need to be guided by the Decree of the Government of the Russian Federation dated April 11, 2003 No. 213. According to this document, in such cases, the number of working days per hour worked must be converted into calendar days. For this, the following formula is used: An example will show how to calculate vacation pay when the billing period is not fully worked out. Example 2 An employee of Vector LLC, Vasiliev, goes on vacation on June 2, 2003 for 28 calendar days. The monthly salary of an employee is 10,500 rubles. The calculation period for determining vacation pay included three months: March, April and May. April and May were fully worked by Vasilyev, and in March he was sick from the 17th to the 19th inclusive, that is, three working days. There are a total of 20 working days in March. Thus, the time worked accounts for 17 working days (20 –3). In March, the employee received a salary in the amount of 8,925 rubles (10,500 rubles: 20 days x 17 days). The duration of the billing period for calculating vacation was calculated as follows: 17 days x 1.4 + 29.6 days x 2 months = 83 days. Total amount accruals for the billing period amounted to: 8,925 rubles + 10,500 rubles + 10,500 rubles = 29,925 rubles. Vasiliev’s average daily earnings for determining vacation were calculated by the Vector accountant as follows: 29,925 rubles: 83 days = 360.54 rubles. The amount of vacation pay will be : 360.54 rubles x 28 days = 10,095.12 rubles. Please note: in the event of an increase in wages during the billing period, the salary for this period increases by the salary increase factor. For example, if an employee goes on vacation in July, and since May his salary has been increased from 5 to 6 thousand rubles, then April earnings need to be increased 1.2 times (6000: 5000). Example 3 An employee of Mir CJSC Dmitriev submitted an application for leave from May 12, 2003 for 28 calendar days. The billing period in this case will be February, March and April. The employee worked this entire period in full. Dmitriev’s salary from January to March was 4,000 rubles. Since April, he has been given a deposit of 5,000 rubles. In addition, in April, Dmitriev was paid a bonus for good performance in the amount of 3,000 rubles. To calculate vacation pay, the employee’s salary for February and March must be increased 1.25 times (5,000: 4,000). In addition, a bonus must be included in the total amount of payments for the billing period. The amount of accruals taken into account when calculating vacation pay will be equal to: 4,000 rubles x 1.25 + 4,000 rubles x 1.25 + 5,000 rubles + 3,000 rubles = 18,000 rubles. Average daily earnings for calculating vacation pay was: 18,000 rubles: 3 months: 29.6 days = 202.7 rubles. The Mira accountant determined the amount of vacation pay as follows: 202.7 rubles x 28 days = 5,675.6 rubles. How to reflect vacation pay in accounting In accounting, vacation pay is classified as expenses for ordinary activities as labor costs. They are subject to unified social tax, contributions for insurance against industrial accidents and personal income tax. Please note that vacation pay must be paid to the employee no later than three days before the start of the vacation. This is indicated in Article 136 of the Labor Code of the Russian Federation. Often the vacation period covers two adjacent months. In this case, any expenses must be reflected in the period to which they relate. Therefore, part of the vacation falling on the month following the reporting month is classified as deferred expenses. Example 4 Let's use the data from the previous example. The part of the employee's vacation falling in May is 20 days. The remaining 8 days (28 – 20) refer to June. Mir CJSC is engaged in trading. The organization pays contributions for accident insurance at a rate of 0.2 percent. The calculation and payment of vacation pay to Dmitriev was reflected by the Mir accountant as follows: In May DEBIT 44 CREDIT 70–4054 rubles (202.7 rubles x 20 days) - vacation pay was accrued for May; DEBIT 97 CREDIT 70– 1621.6 rubles (202.7 rubles x 8 days) – vacation pay for June is included in deferred expenses; DEBIT 70 CREDIT 68 subaccount “Calculations for personal income tax” – 738 rubles (5675.6 rubles x 13 %) - personal income tax is withheld; DEBIT 44 CREDIT 69-1, 69-2... – 1443.22 rubles (4054 rubles x 35.6%) - unified social tax and pension contributions are accrued for the amount of May holiday pay; DEBIT 44 CREDIT 69-1 subaccount “Contributions for insurance against accidents at work” - 8.11 rubles (4054 rubles x 0.2%) - contributions for insurance against accidents at work were accrued in the amount of May vacation pay; DEBIT 97 CREDIT 69-1, 69-2 ... – 577.29 rubles (1621.6 rubles x 35.6%) – UST and pension contributions are accrued for the amount of June vacation pay; DEBIT 97 CREDIT 69-1 subaccount “Contributions for insurance against accidents at work” – 3.24 rubles (1621.6 ruble x 0.2%) – contributions were accrued for insurance against accidents at work in the amount of June vacation pay; DEBIT 70 CREDIT 50– 4937.6 rubles (5675.6 – 738) – vacation pay was issued. In June DEBIT 44 CREDIT 97– 2202.13 rubles (1621.6 + 577.29 + 3.24) – the amount of costs for paying vacation pay in June is included in expenses. In tax accounting, vacation pay is classified as labor costs. This is indicated in paragraph 7 of Article 255 of the Tax Code of the Russian Federation. Therefore, they reduce taxable income.

In rare cases, employers may have a question about how to send an employee on vacation if he does not want to rest. Quite often you can encounter reverse problem, if a person wants to take days off, but his boss doesn’t allow it. When we are talking about the legal right to leave, then such actions on the part of management can be considered unlawful. But what to do if an employee for some reason refuses to rest? Now let's figure out what it is this problem, and also how it can be solved.

Highlights

As a rule, people wait for their vacation as scheduled, because at this time they can go somewhere or recuperate at home, while receiving money. But there are also individuals who do not go anywhere. First of all, you should talk to them to understand the reasons for such behavior. But you also need to be aware of legal requirements regarding labor.

All officially employed people have the right to annual leave, and its duration must be at least 28 days. The schedule is drawn up in advance, usually two weeks before the new year. Moreover, management is not obliged to comply with people’s wishes, and can independently decide at what period a person will go on vacation. In some cases, a person can agree to move the date or break the deadline into several parts. However, management is not obliged to agree to this.

If it is not possible to send an employee on vacation, then problems may arise because of this. Because according to labor code The boss must let the person go on vacation at least once every two years. After all, the time allocated for time off can be realized no later than 12 months after the year in which it appeared.

Important! Let us note that the management is obliged to notify the person that he will soon be able to rest, exactly 2 weeks before the planned date. If this is not done, then management may have problems with the state, so it is necessary to draw up and issue a notification in a timely manner.

Now let’s deal with the situation when the bosses have a question about what to do when an employee refuses. If the conversation does not help, then you will have to move on to extreme measures. Because in this case the employee is already violating the law and can be held accountable for it.

Read also The procedure for applying for time off on account of a future vacation

Actions:

1. If a person decides to refuse a vacation, and does not want to sign the notice, then he will have to draw up a special document. It is called an act of refusal with familiarization. He will be able to protect the rights of the organization if the case goes to court. It is imperative that employees sign the document as witnesses.
2. The employer has the right to charge an employee for violating labor discipline and impose a penalty for this. Because refusal to go on vacation can be considered disobedience to superiors.

There are ways to resolve the problem more peacefully without involving the court. Therefore, it is recommended to first try to prevent the conflict, and if this does not work, then hold the employee accountable.

Solving the problem

Most often, if an employee does not want to go on vacation, there is a specific reason for this. It may happen that he is not satisfied with the date assigned by the manager. If he has good reasons with an evidence base, then he can postpone the holiday period to another time. This must be done if the organization has not notified about time off two weeks in advance. The same thing will need to be done if vacation pay was paid later than expected. But let us remind you that a transfer is impossible for a person who has not rested for more than two years.

Is there any other way to solve the problem? It is possible to provide time off on official holidays. However, holidays that are not paid should be excluded. Saturdays and Sundays can be counted as vacation if the employee so chooses. However, they will definitely have to be paid. But you should understand that although time off can be divided into several times, it is important that one of them is at least two weeks.

If you refuse to take a vacation, you can also write a letter of resignation. Moreover, after the reduction, the person will be immediately hired for the same position. This is done so that the employee can be relieved of the need to use time off. Instead, you will be able to receive cash compensation for unused days. As a result, both the organization will be satisfied and the employee, who will receive money instead of a severance period.

Every woman has the right to sick leave for pregnancy and childbirth. Its period in a normal situation is 70 days before the planned date of birth of the child and 70 days after that. The period may be increased in case of multiple pregnancy or complicated childbirth.