Sometimes it happens that some of the employees do not use their planned annual leave and they have a question: do they have a legal right to demand any material payments?
Note that compensation for vacation,unused in time, can be assessed in one of two cases. First, we are talking about the dismissal of an employee who was not on vacation, and secondly, an employee may for some reason simply not use his legal right to an annual holiday. How to be in these cases and what about the decision of similar situations it is spoken in the legislation?
In the case of the dismissal of an employee, the law is unequivocalprescribes the payment of cash compensation for unused vacation, and this applies to the entire period of work. At the same time, at the request of the dismissed employee, the company in which he works can give him all the unused vacations and only after that make a record of dismissal in the work record book and other documents. At the same time, the day of dismissal is not the last day worked, namely the last day of vacation. This procedure is called "granting leave with subsequent dismissal," however, this rule of law can be used only in the case of a written application of the most retired employee. In this case, as you know, there is no compensation for the leave.
The law specifies that the dismissed employeemust receive compensation for all, without exception, unused vacation. This means that if the employee has not rested for more than two years, which is generally prohibited by the current legislation, then the employer is obliged to pay compensation for the entire period.
How do you calculate the compensation for vacation days?In case of dismissal of an employee who has not completed the full 11 months, his vacation period is calculated according to the following scheme: the number of complete working months is multiplied by 2.33 and we get the duration of leave, which should either be provided, or, at the request of the employee, compensated. When calculating vacation days, you may get a non-integer number. The legislation does not provide for a round-off procedure, which means that the employer has the right to independently decide whether to round down more or less.
If the employee is dismissed, payment of compensation for leave is not subject to any taxes, and contributions to the pension and insurance funds are not collected from her.
According to the new legislation, a person who does not quit his job can count on monetary compensation, which will cover only a period exceeding 28 working days.
As for the concept of compensation forleave to working employees, then there are situations in which it is forbidden to pay its monetary equivalent. First of all, we are talking about such categories of employees as pregnant women, under-age employees, as well as people working for harmful and life-threatening enterprises.
If the employee continues to work, butpretends to be compensated for leave, both employees and accountants of the company should remember that the monetary compensation for unused rest in this case is taxed according to a single taxation system.
It should be noted that in the employment contracts issued by employees to the majority of serious companies, the procedure for compensating for unused vacations is usually detailed.
Sometimes it happens that for some mistakethe accountant forgets to calculate and accrue compensation for unused vacation. In this case, in order to avoid administrative punishment, it is necessary to correct the mistake and try to pay the debt even to those employees who have already quit and have not worked at the enterprise for a long time.
