Calculation of compensation for unused leave in 2017 upon dismissal

Calculation of compensation for unused leave in 2017 upon dismissal According to Russian law, each employee has the right to paid rest. If the vacation was not used to it, the employee has an opportunity to receive monetary compensation for the unused vacation period.

As for the amount of this payment, there is no strictly statutory amount in this case, and the amount of compensation depends on the reasons for dismissal and the length of the working period.

The content of the article:

  1. Who is entitled to compensation for leave upon dismissal?
  2. Calculating the amount of compensation
  3. Calculating the number of days of vacation
  4. The rules of taxation and payment of compensation

Who is entitled to compensation for unused leave upon dismissal?

Almost every employee who leaves (or is fired) from the organization, there are days off, which he never managed to use.

At the request of the employee , his vacation can be given to him before dismissal – or to pay compensation for him (note – p. 28, article 127 TC).

Moreover, the employer must compensate the employee for each unused vacation, regardless of the reason for termination of the employment contract.

The right to such compensation appears with the employee, who …

  • During all the time of work, he never went on leave (regardless of the reason for dismissal!).
  • Did not take leave during the last year of work (regardless of the reason for dismissal!).
  • Discharges at will, but did not take the right to leave.
  • Transferred to another position, but in the same organization. In this situation compensation for non-regular leave is paid only if the employee resigned from one position and was accepted again – already to another.
  • He worked part-time (note – Article 93 TC).
  • Concluded the contract for up to 2 months (note – urgent, seasonal or short-term). Payment of compensation is carried out, focusing on 4 days of legal rest for 2 months (article 291 TC).
  • I rested more than 28 days (note – article 126 TC).

And also from the employee …

  • The labor contract of which ends.
  • Who is fired in connection with the liquidation of the company. The employee has the right to such compensation, regardless of whether the company has funds. In extreme cases, one’s right can be proved in court, adding to the claim points about moral harm.
  • That fell under the contraction.

Compensation is not paid if …

  1. The employee worked at the company less than ½ month on the day of dismissal (note – art. 433 TC).
  2. The leave was used by the employee even before the dismissal.
  3. Reason for dismissal – unlawful actions of the employee in relation to the employer or the organization itself.
  4. employee and every year – exactly 28 calendar days, according to art.115 TC.

    For the entire vacation period, which the employee did not have time to go for walks, he is entitled to compensation (if he did not choose the holiday itself).

    If the employee has worked less than a year, then the amount of compensation is calculated in proportion to the entire worked-out period.

    The calculation formula is as follows:

    A = BxC

    • A is the compensation itself.
    • B is the number of vacation days that have not been used.
    • C is the average earnings / day.

    Example calculation:

    1. Engineer Petrov resigns from the LLC “Fireworks” on June 3, 2016 year.
    2. In the company he worked since February 9, 2015 year.
    3. And, in 2015, Petrov had time to rest in paid leave for 14 days.According to the Provision on payment for the granted holidays of LLC “Fireworks”, the number of days of unused vacation is rounded to the nearest whole.
    4. Average earnings of Petrova for 1 day = 1622 р.
    5. From the date when Petrov started work, he worked for the company for 1 year, 3 months and 26 days. The last working month was worked out by Petrov more than 50%, so it is taken in calculations for a whole month. Total Petrov worked in the company for 1 year and 4 months.
    6. The number of unused vacation days for Petrov, taking into account rounding = 24 days (note: “28 days + 28 days / 12 months * 4 months – 14 days”).
    7. Compensation = 24 days of unused leave * 1622 r (average daily earnings) = 38928 p.

    Calculation of compensation is usually made by the head of the company or accountant.

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    Formula and example of calculating the number of days of unused leave

    Workers engaged in seasonal or urgent work under a contract for the period up to 2 months, the calculation of the days of unused vacation is carried out as follows:

    A = B * C-X

    • A – number of non-vacations / days of leave.
    • In – the number of months of work in the company.
    • С – 2 working days.
    • X – number of use / leave days for the whole period of work.

    In other cases, the calculation of the days of unused vacation is calculated using the following formula:

    A = B / C * X-Y

    • A – number of days of non-use / leave.
    • In – the number of days of vacation, which are assigned to the employee for 1 working year.
    • С – 12 months.
    • X – number of working months for the whole period of work in the company.
    • Y – number of use / days of vacation for the whole period of work in the company.

    At the same time, the “X” is considered taking into account certain rules:

    1. The month should be considered as a whole, if the employee has worked ½ months or more.
    2. A month is not considered at all if the employee has worked less than ½ month.

    If, as a result of calculations of the whole number, has not turned out, this value is rounded off and ALWAYS in a larger direction, that is, in favor of the employee himself.


    If the employee worked for the company for 11 months “with a tail” , then compensation is given for the full year. Exception – exactly 11 months worked or 11 months, which turned out as a result of rounding.

    You should also know that an employee who has worked in the company for 5.5-11 months обязаны is obliged to pay compensation for all the reputable annual leave in case the employee was dismissed …

    • Because of the reduction.
    • Due to liquidation of the company.
    • Due to other important circumstances (in particular, conscription for military service).


    On the last day of work, the employee is obliged to pay salaries, all rewards, as well as compensation for unused vacation and other statutory compensations.

    As for taxation, compensation for unused vacation is taken into account in this case, as well as labor costs. That is, tax deduction is made from the full amount , respectively, st.223 NK.

    Namely, with compensation must be deducted:

    • Deductions to the RF PF.
    • 13% – tax on income of individuals / persons.
    • The amount to the Social Insurance Fund.
    • Amount to the MHIF Fund.

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