How much do severance pay? Payments upon dismissal of one's own free will using an example from practice

The employer is obliged to make all payments to the employee upon dismissal at will on the day of dismissal.

Dismissal at will is the most common basis for terminating an employment contract. This is the least troublesome and most convenient base.
An employee has the right to resign of his own free will at any time, but by notifying the employer 2 weeks in advance. If the employee is on probationary period, then it is enough to notify the employer 3 calendar days in advance.

Notifying the employer of the employee’s desire to stop labor relations is a statement from an employee with a request to dismiss him at his own request. The application must indicate the date from which the employee will no longer return to work.
The wording of the application should look like this: “I ask you to dismiss me of my own free will on April 15.” That is, on April 15, this employee no longer goes to work, and his last working day is April 14. The employee must submit an application to the employer no later than April 1.

Based on this application, the employer issues a dismissal order and makes a full settlement with the employee.

What payments are due upon voluntary dismissal?

The employer is obliged to make a full payment to the employee on the day of dismissal. As a rule, the day of dismissal and the last working day coincide. Therefore, all payments are made on the last working day.
If these dates do not coincide, then payments upon dismissal of one's own free will are made upon the written request of the employee on the next day after receipt of this request.

The employer is obliged to pay the employee:

• wages for the time actually worked, including the last working day;
• compensation for unused vacation;
• severance pay, if it is provided for in a collective or employment agreement.

Wages paid for working days actually worked in the month of dismissal. For example, an employee quits on May 25, 2018. His salary is 42,400 rubles. By production calendar, in May 19 working days. The employee worked 14 working days. His salary for May will be equal to 42,400 / 19 * 14 = 31,242.10 rubles.

Compensation for unused vacation is paid along with wages. For example, on the day of dismissal, the employee had not been on vacation for 6 months and 17 days. The rule is to round to the nearest full month. Since the number of days exceeds half a month, you need to round up. On the day of dismissal, the employee had not been on vacation for 7 months. Therefore, he has 28 / 12 * 7 = 16 days of vacation.
His salary for a month of work is 45,600 rubles. This employee will receive compensation for unused vacation in the amount of 45,600 / 29.3 * 16 = 24,901 rubles.

Payment of compensation for voluntary dismissal is made only if it is specified in the collective or employment agreement with the employee. The amount of such benefits is usually established by the employer and is not discussed with the employee when concluding an employment contract.
If the provision on severance pay is enshrined in the collective agreement, then the amount is discussed at a meeting of representatives of the employer and employees, and is reached through agreement.

An employee can quit without working for 2 weeks if he agrees with the employer. If such an agreement is reached, the employee may not go to work the very next working day. In this case, all payments must be made today.

Calculation of compensation for unused vacation days

In modern practice, it is often possible to encounter situations in which an employee resigning from an organization still has unused days of regular vacation at the time of registration of his departure. In this case, the employer will have important obligations to calculate and subsequently provide monetary compensation.

In accordance with the current rules, the calculation of the exact compensation received for vacation to a resigning employee is carried out in the standard manner. The mandatory actions of the chief accountant will include the following:

1. Determining the average salary of a resigning subordinate. It is calculated quite simply: the amount earned cash in a certain time period is divided by the corresponding sum of working days that fell during this period. The resulting value will represent the employee’s average earnings.
2. Determining the exact number of vacation days that a subordinate has at the time of his dismissal from the organization. As a rule, such information is provided by the human resources department. The number of remaining vacation days is calculated on the basis of various documents. The main one will be the time sheet, as well as the vacation schedule previously approved by the organization.
3. Establishment of the final amount of monetary compensation. To do this, the responsible person will need to multiply the number of vacation days available by the employee’s average earnings.

Separately, we should dwell on such an important issue as the procedure and features of determining the size of the average earnings of a subordinate. To obtain the most accurate indicators, the person in charge will need to find several important pieces of information in advance. First of all, we are talking about the total amount of earnings that the subordinate received during the corresponding billing period. In most cases, this period will be one calendar year before the immediate dismissal of the employee.

After determining the billing period, the next step is to establish an accurate financial base. It should include virtually all payments that were received by the subordinate. The main ones include, for example, the basic and regular salary of an employee, additional allowances that were established by the provisions of some local documents, etc. In addition, the general base also includes various other payments, including compensation for an employee’s time on sick leave, vacation pay, etc.

If we talk about certain restrictions, it should be noted that the current regulations established a list of special payments that cannot be included in the general base when calculating compensation for unused vacation. This, first of all, includes various amounts that are not directly related to professional activity citizen. For example, if an employee was paid financial assistance Due to family problems, this amount cannot be included in the general base during settlements.

Calculation procedure when dismissing an employee at his own request

The procedure and some features of providing compensation to an employee during dismissal will directly depend on what type of compensation we are talking about, for example:

1. Subordinate's salary. Regardless of the time of dismissal, as well as other additional factors, the employee must be accrued his due salary for the last pay period. Even if, for example, he received his salary a week ago, that means he should receive compensation for the 7 days he worked. This compensation is calculated in the standard manner. The exact amount will depend on two important factors:
   • from the amount of salary that was established for the employee by the tariff schedule, as well as other local acts organizations;
   • from the immediate number of days worked after receiving the last salary and before the final dismissal. How more days was worked by the employee before leaving - the greater the amount of compensation he will be able to claim.
2. Compensation for unused vacation days. The calculation of this amount must also be carried out on the basis of current standards and established procedures. The final amount of compensation will depend on two main criteria:
   • from the amount of the subordinate’s average earnings. To calculate it, you need to know the income base for a certain period of time, as well as the exact number of days worked in this period;
   • from the number of remaining days of rest. The more such days there are, the greater the amount the resigning employee can claim.
3. Other compensation that may be established on the basis of various additional agreements or other documents. The most common type of such compensation is severance pay. They represent various amounts of money that are given to employees before their immediate dismissal from the organization. The exact amount of such benefits must be specified in a special dismissal agreement.

Responsibility of the employer for late payment of an employee

In accordance with the current requirements of labor legislation, during the dismissal of an employee, the employer is entrusted with the most important obligations for the timely implementation of the required payment. This procedure may consist of the following basic actions of the boss:

1. In providing the subordinate with all the required financial amounts. As mentioned above, these amounts represent various compensations. All of them are calculated in individually and depend on various indicators.
2. In issuing all required documents to the employee, as well as in performing other required actions by the employer. This could include, for example, filling out work book employee and subsequent delivery of the document to the departing employee, etc.

If we focus on modern practice, we can note that violations in most cases occur precisely in the first paragraph. They are expressed in the form of non-fulfillment or untimely fulfillment by the employer of its financial obligations. Very often, this failure is expressed in a delay in the payment of wages or other due compensation.

In accordance with the provisions of Article 140 of the Labor Code of the Russian Federation, the final payment to the subordinate must be made on his last day of work in the organization. In case of violation of this rule, quite serious penalties may be imposed on the employer. The main ones include the following:

1. Financial liability for delay in fulfilling financial obligations. This type liability may be established by an authorized organization in judicial procedure. The employer will be obligated to promptly provide the employee with the funds due.
2. Cash compensation in the form of interest for late payment. The amount of penalties is always calculated on an individual basis. Their amount increases for each day of delay.
3. Fine or other administrative liability for violation by the employer of established standards labor law. The fine in this case will be paid by the employer to the state. The amount of the penalty is also set on an individual basis. The amount of the fine will be significantly increased if such a violation is committed by the head of the organization not for the first time.
4. Criminal liability. Naturally, this type of punishment can be applied to an employer only in the most exceptional situations. For example, when the amount of non-payments has actually reached significant amounts or when the period of delay represents a significant period of time. In this case, the employer may be sentenced to correctional labor, large monetary fines, or other forms of criminal liability. Such penalties can be established not only against the head of the organization, but also against other persons, for example, the chief accountant.

Dismissal is always the termination of the employment contract and the relationship between the employee and the employer. Upon dismissal, the employee is entitled to cash payments.

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Full payment must be made within one day. The day of transfer of documents and cash payments is the last working day. It does not matter on what basis the dismissal is carried out.

Reasons for receiving payments

The main reason for receiving cash payments is the fact of dismissal. Grounds for dismissal are not grounds for payment of compensation. The employer acts as a guarantor to the employee regarding his material well-being.

All mandatory payments which he transfers to extra-budgetary funds are social guarantees for every worker in case of loss of monthly earnings.

Payments are also provided to compensate for missed vacations and total hours worked.

The main reason may be the mandatory financial settlement between the parties to the employment agreement upon its termination. The employer can only consider its obligations fulfilled when the employee has received the money and there is no debt to extra-budgetary funds.

Unscrupulous employers risk being brought to financial, civil, disciplinary and even criminal liability for incorrect calculations.

Types of compensation

The Labor Code of the Russian Federation establishes the following types of monetary compensation upon dismissal of an employee:

• payments upon dismissal due to staff reduction;
• payments if there was dismissal by agreement of the parties compensation;
• voluntary care payments;
• compensation for dismissal due to health reasons.

The employer must financially compensate for unused vacation pay and

Reimbursement for actual time worked is not RP.

The calculation takes into account the hours, as well as the form of payment and the tariff rate. Allowances and bonuses are also added.

The salary is transferred no later than the day of termination of the employment agreement (Article 140 of the Labor Code of the Russian Federation). In the absence of settlement before this moment, at any time and upon the first demand of the employee, he will have to receive everything that the employer owes him.

For early termination of an employment contract

It is permissible to terminate such an agreement with an employee before the expiration 2 months from the date of the warning notice.

To do this you need:

• notify the employee himself and obtain his consent;
• further, vacation compensation is provided, as well as VP;
• compensation is paid for early termination of contractual relations.

Additional compensation is accrued for the time remaining until the end of the notice period. Thus, in case of early termination of an employment agreement, the employee is obliged to receive compensation for unused vouchers, VP and additional compensation wages for the period that he agrees to shorten upon termination.

Affects the procedure for calculating compensation and the method of early termination of an employment agreement. For example, when a person leaves of his own free will or by agreement of the parties, the VP is usually not paid. The exception is those cases where the employer has somehow violated labor laws.

If an employee loses his monthly income due to staff reduction, then severance pay is mandatory.

The employee is not to blame for such a dismissal, and the state is obliged to provide money for the period while he looks for a new job. There are also cases when an employer induces an employee to leave at his own request when staffing is reduced.

When staffing is reduced, in any case, the employer cannot require employees to write an initiative statement regarding their resignation. . This is a beneficial solution to the problem regarding the payment of VP, but only for one side. The employer can only advise or offer a similar option. And the employee retains the right to refuse.

Moreover, dismissal during staff reduction with the employee’s initiative is illegal. Two conditions for termination employment contract cannot exist at the same time. The employee must choose: to leave of his own free will and lose severance pay, or to be laid off, while retaining the right to monetary compensation and indicating a more “favorable item” in the work book.

Often, when employers want to avoid paying arrears of wages, but they have no reason to fire them, the employee is surveilled. Each offense is recorded and then the employer tries to force him to leave “at his own request.” This is especially true for part-time workers, but other employees in such a situation also need to exclude tardiness and any, even minor, violations labor discipline. It will be virtually impossible to prove in court the guilt and intentionality of the employer’s actions.

For unused vacation

Compensation for unrealized vacation is paid to all categories of dismissed persons, regardless of the reasons for ending their employment. Such monetary compensation is given for all unused rest periods by the employee.

According to the law, in very rare cases it is allowed to work without vacation for more than 2 years.

Most often, the employee himself takes the initiative and refuses the next vacation. If the employee has not been on vacation for more than 2 years in a row, the employer will have to justify this upon dismissal. The exception is cases involving guilty actions of the employee.

If the reason for dismissal was a serious violation of labor discipline, the employee will not receive compensation for lost vacations. The date of departure in this case will be the last day of vacation. According to general rule, the employer must transfer to the person compensation for all unused vacations before the day of immediate dismissal. Compensation is calculated only for fully worked months.

When staffing is reduced

Reduction of staff involves termination of a contract without the will of the parties. In this case, the state guarantees monetary protection to workers. Off-budget funds compulsory insurance, in turn, are engaged in the implementation social programs aimed at providing for persons who, through no fault of their own, are left without a job.

When staffing is reduced, the employee must be paid severance pay, salary for the period actually worked and compensation for unused vacations (if any).

Cases where the employer’s guilt entails a reduction in the workforce are not exceptional.

VP is very different from regular salary compensation.

It is paid in any case when:

• liquidation of the organization;
• The number of employees is being reduced (Article 81 of the Labor Code of the Russian Federation).

The average salary does not always remain with the employee. He retains his monthly salary if the contract with the new employer has not yet been concluded. At the time of payment of the salary, he must confirm that all this time he was not a participant in labor relations. In exceptional cases, average earnings can be maintained for 3 months instead of the standard two, by decision of the employment center.

The employee must apply to the Central Work Center with a special application within the first two weeks after dismissal. The employment center will consider him, and if they don’t find him a job, they will keep him. average earnings within three months after dismissal. To receive a salary, you will need to provide the employer with your main, confirming labor activity document and extract from the central bank.

Calculation

When calculating, the features of the applied remuneration system at the enterprise are taken into account, bonuses and allowances are added. Usually they calculate how many hours per day and days were actually worked.

The calculation of additional compensation in case of early termination of an employment agreement is made taking into account the time remaining until the end of the period allotted for notice.

An employee may receive disability benefits during vacation, but the calculation period is not extended by the number of days of illness. Unused vacation pay is calculated based on the time actually worked in the year. Thus, the calendar year is completely ignored.

A similar scheme is used when calculating the size of the VP. Compensation will be proportional to the days allocated for vacation during the months worked. If less than half of it was worked in a month, then such a period is not taken into account when establishing the amount of compensation for unused vacation. When working more than half of the days in a month, this period is counted as a whole period.

Formulas and examples

There are 2 main formulas that are used when calculating severance pay and payment of average monthly wages:

ZP (SDN) = ZP (F): RD (F);

ZP (SR) = ZP (SDN) * RD: 2.

The average daily salary (ADS) is calculated based on the days actually worked in the month and the amount of the salary for the last 2 months worked. The average monthly salary will depend on the average daily wage, as well as on the number of working days for the last two months.

Example No. 1. An employee of the enterprise quits on July 20, 2019 due to a change in significant working conditions. Severance pay was counted in a single amount. The reporting period is May – June 2019. During this time, the employee received a salary in the amount of 10,000 rubles. About 4,000 rubles of sick leave were also accrued, but they are not taken into account when calculating severance pay.

1)Installing SDN ZP: 10,000: 33 = 303 rubles (33 is the number of days worked in May - June 2019);

2)Average monthly number of working days – 20 . Based on this, the average monthly salary will be equal to: 303 * 20 = 6060 rubles.

Since the benefit must be paid in a one-time amount, its size will be equal to 6,060 rubles.

Compensation for unused vacations is calculated using the formula:

K = D (COMP)*ZP (SR),

where ZP (SR) is the average daily salary, and D is unused vacation period. The latter indicator depends on the total duration of vacation, the total number of calendar and holiday days.

Payments must be properly documented. See how to fill it out.

Examples of personnel certification at an enterprise will help organize the process. More information in.

Registration of an individual entrepreneur with the tax office is the first step when starting a business. Read about.

Example 2. For a year of work at the enterprise, the employee was granted leave from August 1 to August 28, 2019. When calculating vacation pay, 15,000 rubles were accrued. The billing period was 3 months.

1) Salary (SR) will be equal to: 15,000: 3: 29.6 = 168.91 rubles;

2) Amount of vacation pay: 28*168.9=4729 rubles.

Vacation pay for the 7 months not worked must be withheld.

1) Billing period: 28:12*7=16.33 days;

2) Amount to be withheld: 16.33*168.91=2758 rubles.

Salary upon dismissal is calculated depending on the days worked in the month and the average daily salary.

Taxation

The income of individuals that is provided to them as employees upon dismissal or liquidation of an enterprise is not subject to personal income tax.

But we must not forget about the additional conditions for taxation of amounts that may be provided for under a collective or individual employment contract.

The unified social tax is not imposed on dismissal of an employee, including compensation for unused vacation pay. Taxation of VP depends on its size. If the employer is obliged to pay severance pay, then he does not pay income tax. When the amount of unpaid benefits is included in the amount of income of the enterprise, the employer pays the non-paid benefit.

Liability for non-payment

There are two ways to achieve payment of the required compensation amounts: contact law enforcement agencies or the court. In the first case, a case will be opened against the employer and if the evidence during the judicial and pre-trial investigation turns out to be significant, then he will be held criminally liable for failure to pay social payments obligatory for the employee.

When filing a claim in court, an employee can recover accrued but unpaid amounts of salary, bonuses and compensation for the entire past period.

Dismissal from the place of employment means termination of the contract with the employer and the performance of official duties.

Can be done at the initiative of the employee. The procedure and document flow of the procedure are established in Art. 80 Labor Code of the Russian Federation.

The employee submits his intention to resign to the head of the enterprise. By mutual agreement between the employer and employee it is determined date of dismissal, limited to two weeks.

Business managers must submit an application 1 month before the date of termination of the contract. Entry in contains the basis - paragraph 3 of Article 77 of the Labor Code of the Russian Federation.

More details about voluntary dismissal are described in the following video:

What is included in the payment amount

Upon dismissal, an employee receives:

• Part of the salary earned by him on the day of dismissal.
• Compensation for vacation due and not received on the date of termination of the contract.

Wages are paid for the entire period of the contract, including the day of dismissal, which is a working day.

If an employee of an enterprise took vacation in advance, upon termination of the contract, the employer has the right withhold the amount payment for the rest period. When withholding, the provisions of Art. 138 Labor Code of the Russian Federation. Limit value has a limit of 20% of salary. The remainder of the amount is paid by the employee voluntarily or withheld in court proceedings.
calculated for all types of leave. Paid the required main, additional leaves and periods established by internal documents - collective agreement or any other form.

The main point in the calculation is determining the period (number of days) of vacation according to the period worked.

The period is determined from the date of employment according to information from the employee’s T-2 card. From the estimated time excluded periods:

• Leave without pay for more than 14 days.
• Absenteeism for unexcused reasons.
• Removal from duties for reasons of lack of a medical examination, non-compliance with labor protection conditions and other grounds.

The employee has the right to resign on the last day of vacation.

If the person does not have unused days rest, no compensation is paid.

This takes into account the fact that vacation days are included in the calculation period.

If former employee got sick within 30 days after dismissal, the company makes payments on the certificate of incapacity for work.

Has features:

• The employee is not employed, as evidenced by the absence of an entry in the work book.
• The certificate of incapacity for work is submitted to the organization no later than 6 months from the date of dismissal.
• The payment amount is 60%, regardless of the person’s length of service.

A slip of any duration must be presented for payment. Leaves issued when relatives are ill are not paid for.

Calculation rules

No additional application is required to receive a quote.

If the provisions of the Labor Code of the Russian Federation are violated by the employer, the employee submits a written statement. The supplied visa with comments will allow you to challenge the employer’s actions in labor inspection or court.

The most common cases are contestation of payment amounts and timing of settlement.

Protest You can only pay officially earned wages. If some of the payments are made unofficially, when contacting the authorities, there is a reason to impose fines on the employer and employee.

Calculation time wages is carried out on the basis of days worked multiplied by the daily earnings of the month of dismissal.

When determining the amount, bonuses and other payments specified in the collective or are taken into account proportionally. Piece wages are paid based on the output received.

Sum calculation can be included in the general payroll. If the last working day falls within the inter-account period, the accountant creates a separate statement. For piecework payments, accrual is made on the basis of the work order issued to the dismissed employee.

Compensation unused vacation is calculated based on average daily earnings determined for the annual period preceding the month of dismissal.

The total income is divided by the number of months fully worked and a coefficient of 29.3. The resulting value is multiplied by the amount allotted days vacation.

When should the calculated benefit be paid?

Payment is made to the employee on the day of dismissal. If an employee is absent on the last working day in case of illness or vacation, the amounts due are issued upon a separate application from the person. Payment is made the next business day after application.

In case of no-show The employer sends a notice to the employee at the place of registration or residence of the dismissed employee for the required payment and documents. In non-cash form The calculation is transferred to the card. The forwarding of the work book is carried out only with the consent of the former employee.

Late issuance of payments due upon dismissal and a work record book entails financial liability employer.

The grounds upon which an employee can receive compensation are established in Art. 234 Labor Code of the Russian Federation. Compensation is payable in the amount of average earnings for days of forced downtime.

The employer is obliged to make calculations and payments upon dismissal of an employee in full. Delay is not permitted by law. If an employer for any reason delays a full settlement with a resigned employee, the latter has the right to write a complaint to the labor inspectorate or file statement of claim to court.

The employee receives a full payment upon dismissal based on the Order from the employer to dismiss the employee. The order has a unified form, which HR employees must adhere to.

The employer is obliged to pay the resigning employee:

• wages for actual time worked;
• compensation for unused vacation;
• severance pay in cases where it is provided labor legislation, collective or labor agreement.

Wages are paid in accordance with the salary or tariff rate dismissing employee. The employer is obliged to pay for all time actually worked from the beginning of the month, including the last working day. For example, an employee’s salary is 32,000 rubles. He resigns on March 23. In March there were 21 working days, the employee worked 14 days. Salary for March 32,000 / 21 * 14 = 21,333 rubles.

Compensation for unused vacation depends on the employee’s average earnings for the last “working” year, as well as on the number of months when vacation was not used. Also, an employee can first go on vacation and then resign immediately. For example, upon dismissal, an employee has 9 days of vacation. The compensation will be equal to 32,000 / 29.3 * 9 = 9,829.3 rubles.

Severance pay is paid in cases provided for in Art. 81 of the Labor Code of the Russian Federation, when dismissal occurs at the initiative of the employer:

• reduction of staff or number of employees;
• liquidation of the enterprise;
• the employee’s refusal to move with the employer or transfer to another position;
• conscription of an employee into the army;
• recognition of an employee as unfit to perform this work due to a medical report.

The amount of severance pay depends on the grounds for dismissal. In the first two cases, the amount of severance pay is equal to the average salary of the dismissing employee for a month, in the rest - only for 2 weeks.
In case of staff reduction and liquidation of the enterprise, the employer is also obliged to pay the employee benefits for the next 2 months for the period of employment.

Also, the payment of labor benefits upon dismissal may be stipulated in an employment or collective agreement.

When should an employee receive a paycheck upon dismissal?

The final payment deadlines for dismissal are strictly regulated by labor legislation. They are mentioned in Art. 140 Labor Code of the Russian Federation.
This article states that the timing of payment of settlement upon dismissal is limited to the day of dismissal of the dismissing employee.

As a general rule, the day of dismissal is considered the last working day. But the last working day and the day of dismissal of the employee do not always coincide. There are exceptions to the rules.

For example, an employee works in shifts - every three days. His last shift was on May 15, and he quits on May 17. In this case, his last working day is May 15, and his dismissal day is May 17.

The employee must come to work on May 17 and receive the final payment. This is done to avoid unnecessary delays. And in Art. 140 of the Labor Code of the Russian Federation states that if the last working day and the day of dismissal do not coincide, then the employer must pay the employee all the money the next day after receiving the employee’s request for full payment.
The law does not say in what form this requirement must be presented - written or oral.

If the employer and employee do not come to a common opinion regarding the amount of all payments, then the employee has the right to write a complaint to the labor inspectorate. In this case, the employer will be audited, and the deadlines for calculating payments upon dismissal will be “shifted” for an indefinite period.

If an employee is not satisfied with the decision of the labor inspectorate, he has the right to sue the employer demanding a recalculation of the final amount of payments. The employee will not receive his money until there is a court decision, regardless of in whose favor it is made.

The Labor Code of the Russian Federation, namely, states that each member of the team has the right to annual leave.

In this case, he has the opportunity to choose:

• use rest time as intended;
• refuse vacation in favor of receiving monetary compensation.

Compensation and vacation pay are calculated in a specific manner, which is regulated by Article 139 of the Labor Code. This takes into account the average salary and hours worked.

Thus, compensation for unused leave upon departure is cash payments that the employee receives in the same amount as if he had received them when using leave. It is legally established that a team member has the right to receive benefits in full.

However, if an employee leaves of his own free will, there will be no other compensation or incentive payments for him.

by law Russian Federation There are 2 options for receiving compensation for vacation in case of leaving:

1. if the employee did not use rest at all;
2. if he did not complete any part of his vacation in the current or previous years.

Important to know. When making payments, the employer is obliged to pay all compensation that is due to the employee, regardless of the statute of limitations for this debt.

However, if the employee has already used all the rest and received vacation pay, but has not completed the year (or at least 11 working months of the year), the excess amount of these payments will be withheld during the calculation. The employer has all legal grounds for this.

Worth considering. It is not uncommon for vacation compensation, which is paid upon dismissal, to be confused with compensation for the remainder of compensation. However, these are not identical concepts. In the latter option, it is necessary to reimburse vacation days that exceed the mandatory 28 days. The remaining cases are compensation for the main period of vacation days.

Such a replacement is not acceptable for certain types of workers:

• pregnant women;
• minors;
• workers in hazardous or hazardous work.

Features of vacation pay upon voluntary dismissal

When making such payments, it is worth considering:

How do they pay?

Vacation compensation is based on the average daily salary during the current calendar year.

Example of an employee statement

If an employee decides to leave of his own free will, he must write a statement. It is compiled in any form. In the document you need to indicate your details, position and reason for leaving.

In this case, it is not necessary to register a requirement for compensation for unspent vacation. These payments are required by law by default. However, this wording is necessary if the employee wants to take advantage of vacation before dismissal.

The resignation letter has the following structure:

• Cap;
• title;
• main part of the text;
• date, employee signature.

Below is an example of the wording of this document.

Example of a resignation document

The dismissal order must be issued in Form T-8. It indicates the employee’s data, reason for leaving, date of dismissal, the employer’s signature and the company’s seal.

Below is an example of a document.

So, calculating compensation for unused vacation is a multi-step process that requires knowledge and experience from the accountant.

Useful video

Compensation for unused vacation upon dismissal - more details in the video below:

In order to carry out the calculation correctly, you need to strictly follow all the rules established by Russian legislation. It is important to remember that any deviation from established standards leads to fines.