How long should it take for payouts to be paid after dismissal? An example of calculating wages upon dismissal. Dismissal during the probationary period

Is there a payment due upon dismissal? Are there any deadlines within which the employer must meet when solving the task? These questions are of interest to anyone who plans to leave their work position. After all, money disputes arise between employers and their subordinates quite often. Therefore, you should pay attention to the calculation at the time of dismissal. Maybe the employer does not owe anything to the employees? In Russia, the procedure for assigning payments is established by the Labor Code. What does it say? What features should every employee know about before leaving?

Should I pay?

Is there a payment upon dismissal? Are the deadlines for this process established at the legislative level? Should an employer pay its subordinates at all?

At the moment, there are laws in Russia according to which every boss is obliged to pay his employees. He pays for every day employees work. And this is a mandatory measure. Otherwise, the dismissal process can be called broken. Accordingly, subordinates have the right to file complaints against the actions of their employers.

Art. 140 of the Labor Code of the Russian Federation provides for certain deadlines that the employer must meet. If the boss does not take care of this, he faces a fine of one size or another.

What do they pay for?

What is payable upon dismissal? The timing of this action is a completely different question. First, each employee must become familiar with what they are entitled to money for. After all, not everyone is aware of this issue. Some citizens do not know at all that the employer is obliged to make payments during termination labor relations!

At the moment, it is possible to request (or recover) funds from the employer for several periods. Among them are:

worked on official days off;
all days worked until acceptance;
behind unused vacation.

Accordingly, funds can be recovered for all of the above periods. And every employee can demand them. Typically, employers independently pay their subordinates. The main thing is to check the accuracy of the accruals.

Upon dismissal

When is severance pay due? The timing of this action is established at the legislative level. The point is that it is enough to read the Labor Code to find the answer.

Now in Russia, every employer is obliged to pay his subordinates on the day of dismissal. It is precisely when the employee is directly removed from performing job responsibilities. Neither earlier nor later.

Accordingly, by the time of dismissal, the employer must prepare all the documents necessary for the calculation. And along with the work book, the subordinate receives the money due to him. Delay in payment is punishable by a fine. And reimbursement of the full amount to the employee with whom the settlement was supposed to take place.

With absence

Sometimes it happens that the employee is not at work at the time of termination of the employment relationship. And then, as you might guess, the employer cannot make the calculation according to all the rules. Art. 140 of the Labor Code of the Russian Federation provides for a certain algorithm of behavior in this situation.

The point is that the payment must still be made. But in this situation, it will have to be carried out directly at the request of the dismissed employee. He writes a statement of the established form for the calculation. Next comes the payment. This can be done no later than one day after submitting the relevant request.

In other words, if an employee did not work on the day of dismissal, he must apply for a settlement, but this must be done by writing a statement. Funds can be received either on the same day or the next day. And nothing more.

On holiday

What else should an employer pay attention to? When is severance pay paid? Deadlines may vary. It has already been said that a lot depends on the situation.

Sometimes an employee is fired (or he himself writes in advance while on vacation. In this situation, the calculation is not made immediately. In fact, at the time of dismissal, the citizen will not be at work. Then you will have to wait for the subordinate to return from vacation. And at that moment, make the calculation.

Usually employees come to collect money themselves. But if this does not happen, you will have to wait until the employee writes the appropriate application for payment.

Controversy

It is not always the case that the employer and subordinate resolve all issues without any problems. It happens that some disputes arise about what calculation is due upon dismissal. The payment terms (the Labor Code of the Russian Federation establishes a clear framework for this) of funds is one day. This means that either at the time of the application the employer must pay the subordinate, or the next day after writing the application for payment of the settlement. What if disputes arise?

Everything is very simple. The amount that is not in dispute is paid on the day of dismissal. That is, the one with which the boss agrees. But the balance must be paid at the time of settlement of the dispute, after the employer has carried out an accurate data check and established how much money is actually due to the dismissed subordinate.

In case of delay

Labor legislation in Russia indicates that a delay in payment of compensation upon dismissal is possible. But only in this situation the employer is obliged to cover the entire delay with additional payments. How much will you have to pay?

The exact amount cannot be stated. The thing is that it depends on many factors. For example, from the total amount of debt. And on the duration of the delay. But at the legislative level certain payment conditions are established.

The penalty for delaying payment of settlement upon dismissal is 1/300 of the Central Bank refinancing rate. This is exactly how much of the entire debt amount will have to be paid per day of delay. The countdown will begin the day after non-payment of funds. And it will end on the day the payment is received.

This rule always applies in all cases. In other words, it does not matter whether the employer was at fault for the delays or not. You will still have to pay for the delay in accordance with the provisions established in Russian Federation rules.

Serious penalties for late payments

In Russia, an employer may be subject to more serious liability for failure to pay employees. The point is that the boss must pay the required funds with all interest to the subordinate no later than 3 months. This is exactly the period given for payment without additional large fines (only with a penalty, which is 1/300 of the refinancing rate for each overdue day).

But Article 145.1 of the Criminal Code of the Russian Federation states that if an employer has not paid the full amount of money to his subordinates for more than 3 months, he will face serious liability. The first scenario is the imposition of a fine. Its size is up to 120,000 rubles. Also, the penalty payment can be calculated based on the annual income of the offender. Or there is a risk of being imprisoned for 12 months.

Vacation and dismissal

The next question that interests many is the calculation of payment for unused vacation upon dismissal. As has already been said, they must pay for it too. This process involves many nuances. And everyone should pay attention to them.

The first rule is that if the employee did not go on vacation at all Last year, then funds are accrued for all 28 days of paid legal rest. Plus, days worked by agreement with the employer that are holidays are added here (in order to receive an additional day off upon request). If the vacation has been used to one degree or another, then the calculation will be made in direct proportion to the time worked.

How to calculate compensation for unused vacation? First, you need to find out the employee's average salary per day. And then correctly calculate how many days of vacation you need to pay. If an employee has worked for the company for at least a year, but never went on vacation, as already mentioned, he is required to pay for all 28 days. Otherwise, you will have to make calculations using the following system (it is better to consider it with an example).

The subordinate has 28 days of paid legal rest. How to calculate compensation for unused vacation? Let’s assume that a person quits on his own after working for 8 months from the date of employment. IN in this case The days for which compensation is due will be equal to: 28*8/12=18.67 days. Next, the resulting figure is multiplied by the employee’s average salary per day. And this money must be paid upon the dismissal of a subordinate.

By the way, in Russia there is no provision for the absence of paid leave. Employees cannot work without it for more than 2 years. If a subordinate intends to do this, it is necessary to force him to retire. And if a person quits after 24 months of work, then he will receive payment for 56 days of paid leave. In fact, understanding how many days to pay is not as difficult as it seems.

The rules for calculating the days that the employer will have to pay can be divided into several steps. The first is to divide the total number of vacation days by 12. The second is to multiply the resulting amount by the number of months worked in a year.

Request for settlement

It has already been said that it is not always possible to settle accounts with subordinates on the day of termination of the employment relationship. Then you will have to ask the employee for payment upon dismissal. Sample of this document cannot be called template. After all, it is usually written in free form. The requirement might look like this:

I, Ivan Ivanovich Ivanov, an employee of Miralinks LLC, working as a senior manager since 2012, ask my employer, Petr Petrovich Sidorov, to make a settlement with me due to my dismissal. It took place on March 5, 2016.

At the very end there is a date and signature. Nothing else special is required. An employee can describe the reason for his absence from work on the day of dismissal. And nothing more. After writing this document and submitting the request to the employer, the latter will have to provide everything that is necessary for the calculation.

We take the money

Now it is clear what deadlines a boss must meet when dismissing his employees. The dismissal process can be reduced to the fact that after acceptance an order is issued. On the day it comes into force, the employee comes to the employer, who issues him a special pay slip, as well as a work book. With the piece of paper you need to go to the accounting department and receive cash.

This is payment upon dismissal. The duration of this action is short - upon request on the day of dismissal. Or the next day after writing an application for payment of funds. As soon as the work book and payment are received, the employee puts his signature in special accounting journals. And that’s it, the dismissal process is over.

1. How often and within what time frames must wages be paid to employees?

2. How to determine the amount of advance payment due to employees.

3. In what order are they calculated and paid? insurance premiums and personal income tax wages and advance.

“The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly. At the same time, the stumbling block for many is paying advances to employees. Is it necessary to split the salary into an advance payment and a final payment if the amount is already small? Is an advance required? external part-timers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Frequency of salary payment

The Labor Code of the Russian Federation establishes the employer’s obligation to pay wages to employees at least every half month(Article 136 of the Labor Code of the Russian Federation). It should be noted that the Labor Code does not contain such a thing as an “advance” at all: according to its wording, this is wages for the first half of the month. And the widely used concept of “advance” came from a Soviet-era document, Resolution of the USSR Council of Ministers dated May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month,” which is still in effect to the extent that does not contradict the Labor Code of the Russian Federation. Therefore, to make it easier to understand, in this article, advance means wages for the first half of the month.

So, for wages, the frequency of payment is established at least every half month. At the same time, other payments to employees have their own deadlines:

vacation pay must be paid no later than 3 days before the start of the vacation;
Severance pay must be paid on the day the employee leaves.

Here's the payment sick leave is precisely tied to the payment of wages: benefits must be paid on the day closest to the assignment of benefits, established for the payment of wages. If such the nearest day is the day of payment of the advance, then the benefits must be paid along with it.

! Note: The requirement of the Labor Code to pay wages at least twice a month does not contain any exceptions and is mandatory for all employers to fulfill in relation to all employees (Rostrud Letter No. 3528-6-1 dated November 30, 2009). That is advance must be paid, including:

if the employee is an external part-time worker;
if the employee voluntarily wrote an application for payment of wages once a month;
if local regulations employer, employment contracts, etc. Payment of wages is established once a month. This provision is void and cannot be enforced, as it violates the requirements of the Labor Code of the Russian Federation.
regardless of the amount of earnings and the accepted wage system.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation to pay wages to employees at least every half month, then in the event of an inspection by the labor inspectorate he faces liability in the form of a fine(Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

for officials – from 1,000 rubles. up to 5,000 rub.
for individual entrepreneurs - from 1,000 rubles. up to 5,000 rub.
For legal entities– from 30,000 rub. up to 50,000 rub.

Deadlines for payment of wages

Currently labor legislation does not contain specific terms for payment of wages, that is, the employer has the right to set them independently, enshrining them in the internal labor regulations, collective agreement, and employment contracts with employees (Article 136 of the Labor Code of the Russian Federation). The following must be taken into account:

The time interval between salary payments should not exceed half a month. In this case, payments do not necessarily have to be made on one calendar month(Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example, if wages for the first half of the month are paid on the 15th day, then for the second - on the 30th (31st) of the current month, if for the first - on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can set the frequency of payment of wages more often than once every half month, for example, every week - this approach is acceptable since it does not worsen the situation of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

Deadlines for payment of wages must be indicated in the form of specific days, and not time periods (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example: 10th and 25th of every month. A wording such as “from the 10th to the 13th and from the 25th to the 28th” is unacceptable, since in fact the requirement of the Labor Code of the Russian Federation to pay wages at least every half month may be violated: the employee will receive a salary on the 10th, and the next payment will be on the 28th, that is, the gap between payments will exceed half a month.

If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

! Note: The employer bears (including advance payments and other payments in favor of employees): financial, administrative, and in some cases even criminal.

Advance amount

The Labor Code does not contain requirements regarding the proportions (amounts) in which parts of wages should be paid. However, Decree No. 566, which was already mentioned above, provides that the amount of the advance must not be lower than the worker’s tariff rate for the time worked. Despite the fact that in the said resolution we're talking about regarding workers' wages, a similar approach can be used for other workers.

The amount of the advance to be paid to the employee can be calculated in one of the following ways:

in proportion to the time worked;

in the form of a fixed amount, for example, calculated as a percentage of the salary.

Using the second option, paying an advance in a fixed amount, has one significant drawback - the likelihood that the employee will not work off the advance received. For example, in cases where an employee was on sick leave for most of the month, on leave without pay, etc. and was paid an advance, at the end of the month the accrued wages may not be enough to cover the advance payment. In this case, the employee has a situation, the retention of which is associated with certain difficulties for the employer.

Using the first option, paying an advance in proportion to the time actually worked, is more preferable, although more labor-intensive for the accountant. In this case, the amount of the advance is calculated based on the employee’s salary and the days he actually worked for the first half of the month (based on the time sheet), so the possibility of “transferring” the advance is practically excluded. Rostrud specialists in Letter No. 1557-6 dated 09/08/2006 also recommended that when determining the amount of the advance, take into account the time actually worked by the employee (actually completed work).

! Note: The Labor Code obliges the employer for each payment of wages (including advance payments) notify the employee in writing(Article 136 of the Labor Code of the Russian Federation):

O components wages due to him for the relevant period;
on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;
about the amounts and grounds for deductions made;
about the total amount of money to be paid.

The specified information is contained in the pay slip, the form of which is approved by the employer himself, taking into account the opinion of the representative body of employees.

Methods of payment of wages

Wages are paid to employees either in cash from the employer's cash desk or by bank transfer. In addition, labor legislation does not prohibit part of wages (no more than 20%) from being paid in kind, for example, in finished products (Part 2 of Article 131 of the Labor Code of the Russian Federation). In this case, the specific method of payment of wages must be indicated in employment contract with an employee. Let us dwell in more detail on monetary forms of payment of wages.

Payment of wages in cash

Payment of wages to employees from the cash register is documented with the following documents:

payment (form T-53) or payroll (form T-49);
expense cash order (KO-2).

If the number of employees is small, then the payment of wages to each employee can be issued as a separate expense account. cash order. However, when big state It is more convenient to draw up a payroll (settlement and payment) statement for all employees and make one expense order for the entire amount paid according to the statement.

Transfer of salary to a bank card

The conditions for paying wages in non-cash form must be specified in the collective agreement or employment contract with the employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for the issuance and servicing of salary cards for employees. This allows the entire amount of wages to be transferred in one payment order with a register attached, which specifies the amounts to be credited to the card account of each employee.

! Note: It is possible to transfer wages in non-cash form only with the consent of the employee and only using the details specified in his application. In addition, the employer cannot “bind” its employees to a specific bank: labor legislation gives the employee the right at any time to change the bank to which his wages should be transferred. In this case, it is enough for the employee to notify the employer in writing about the change in payment details for payment of wages no later than five working days before the day of payment of wages (Article 136 of the Labor Code of the Russian Federation).

The procedure for calculating and paying personal income tax and insurance contributions from wages

We found that employees must be paid at least twice a month. In this regard, many people have a question: is it necessary to calculate insurance premiums and personal income tax from the advance payment? Let's figure it out. According to the law, insurance premiums must be calculated based on the results of the month for which wages are calculated (clause 3 of article 15 Federal Law No. 212-FZ). As for personal income tax, in accordance with the Tax Code, the date of receipt of income in the form of wages is recognized as the last day of the month for which income was accrued for work duties performed (clause 2 of Article 223 of the Tax Code of the Russian Federation). Thus, Neither insurance premiums nor personal income tax need to be charged on the advance payment.

The deadlines for payment of insurance contributions from wages are the same for all employers and do not depend on the date of payment of wages. Currently, contributions to extra-budgetary funds must be paid before the 15th day of the month following the month of salary calculation (clause 5 of Article 15 of Law No. 212-FZ). An exception is insurance contributions to the Federal Social Insurance Fund of the Russian Federation against accidents and occupational diseases - they must be paid on the day established for receiving funds from the bank to pay wages for the past month (clause 4 of Article 22 of Law No. 125-FZ).

Unlike insurance premiums, the deadline for paying personal income tax depends on the date and method of payment of wages:

Payroll accounting

In accounting, the calculation of wages, as well as personal income tax and insurance contributions, is reflected on the last day of the month worked. In this case, the following entries are made:

date	Account debit	Account credit
Date set for payment of wages for the first half of the month	70	50(51)	Salaries for the first half of the month were paid from the cash register (transferred to employee cards)
Last day of the month	20(23, 26, 44)	70	Salary accrued
Last day of the month	70	68	Personal income tax withheld from wages
Last day of the month	20(23, 26, 44)	69	Insurance premiums calculated from wages
Date set for payment of wages for the second half of the month (final payment)	70	50(51)	Salaries paid from the cash register (transferred to employee cards)
The last day of the deadline established for the payment of wages according to the statement from the cash register	70	76	Amount of uncollected salary deposited
The next day after the end of the period established for payment of wages according to the statement from the cash register	51	50	The deposited salary amount is credited to the current account
	50	51	Received money from the current account for the issuance of deposited salaries
When an employee applies for wages not received on time	76	50	Deposited wages issued

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Normative base

Labor Code of the Russian Federation
Code of Administrative Offenses of the Russian Federation
Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"
Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application”
Resolution of the USSR Council of Ministers of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
Letter of Rostrud dated November 30, 2009 No. 3528-6-1
Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

Find out how to read the official texts of these documents in the section

♦ Category: , .

When should wages be paid after dismissal? — this question is asked by every employee upon completion labor activity In the organisation. How and on what day the employer must finally pay the dismissed employee will be discussed below.

Payment of wages upon dismissal: what amounts are due?

When leaving a job, a citizen has the right to receive all payments that are due to him. These include:

Salary (hereinafter referred to as the salary) of the employee for the directly worked days of the month in which he quits (Article 140 of the Labor Code of the Russian Federation);
material compensation, due to the employee for a vacation period that he did not use (Part 1 of Article 127 of the Labor Code of the Russian Federation);
severance pay- the amount that the employer must provide as a mandatory payment to the employee in the event that dismissal occurs due to the liquidation of the enterprise, staff reduction, etc. (Article 178 of the Labor Code of the Russian Federation).

The parties have the right to mutual agreement provide in the employment contract for other cases, in the event of which the employer will pay additional money in the event of dismissal of the employee. In addition, the conditions for possible compensation may be reflected in the provisions of the collective agreement (Part 4 of Article 178 of the Labor Code of the Russian Federation).

Payment of salary upon dismissal: deadlines and employer’s responsibility for violating them

Part 1 art. 140 of the Labor Code, to the question of when wages should be paid upon dismissal, the answer is unequivocal: on the day the citizen ends his working activity. The basis for this is an order to terminate the employment contract with the employee (Article 84.1 of the Labor Code of the Russian Federation).

It happens that disagreements arise between the employee and the employer regarding the amount of final amounts to be paid. Then the employer is obliged to give the resigning employee money on his last working day, in respect of which the parties mutual claims no (Part 2 of Article 140 of the Labor Code of the Russian Federation).

There are situations when it is not possible to issue mandatory remuneration to an employee on time, for example, if:

The employee was not present at work on the day of dismissal. In this case, the employer should make the payment on the date when the employee made the corresponding request, or on the next working day, but no later than this period (Part 1 of Article 140 of the Labor Code of the Russian Federation).
The employee died before the payment date. In this situation, the salary is issued to the relatives of the deceased within 7 days from the moment they contact the head of the organization (Article 141 of the Labor Code of the Russian Federation).

What responsibility does an employer bear for wages not paid on time?

If the manager violated the deadline for paying wages upon dismissal, legal liability is provided for him (Part 1 of Article 142 of the Labor Code of the Russian Federation). Depending on how serious the offense turned out to be, it may be:

Material. It consists of paying the amount of interest on the unissued part of the salary and other compensation payments. Interest is accrued for each day the employee does not receive funds, starting from the 1st day of delay (Article 236 of the Labor Code of the Russian Federation).
Administrative. Provides for penalties against organizations, individual entrepreneurs or officials who fail to pay money on time (Part 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
Criminal. Responsible for individual- the immediate manager of the organization, as well as individual entrepreneur. The main conditions for criminal prosecution are self-interest, personal interest of the culprit, as well as the length of the delay - more than 3 months in case of partial non-payment of money and more than 2 in case of complete non-payment.

IMPORTANT! Bringing an employer to administrative or criminal liability does not relieve him of the obligation to pay financial compensation to the employee.

Thus, the employer is obliged to provide the dismissed employee with a full payment on the last working day. In the event of a delay in salary, the employee is given the right to receive compensation, and the employer, in turn, risks incurring liability up to the most severe - criminal.

Receiving payments upon dismissal at will– the right of any employee, and this includes not only wages for the period worked, but also a number of other accruals.

Knowing and being able to defend your rights are important skills that will allow you to receive from your employer the full amount of money that is required by law.

When dismissing at one's own request, the process of terminating the employment relationship is initiated by the employee of the organization himself.

According to Russian labor legislation, after notifying the employer of your intention to quit, you need to work for another two weeks, during which he has the opportunity to select another person for the vacated position.

By mutual agreement of the parties to the employment contract, the period may be reduced. In any case, the first document for formalizing dismissal is a written statement.

It is also important for the resigning employee to keep in mind that he can withdraw his application up to the end of the required two weeks of work. This possibility is provided for by law, so the employer does not have the right to refuse, even if he has already found a replacement employee (except for the case when a new employee cannot be refused - for example, when transferring from another company).

In order to avoid violation of his rights, the employee must notify the refusal of dismissal also in the form of a written statement, which can subsequently be used as evidence of a violation of his rights in case of forced termination of the employment agreement.

Upon termination of the relationship, a work book is filled out and returned to the employee along with other documents (for example, a diploma higher education) stored in the organization.

Dismissal during the probationary period

A probationary period is a period during which the employer evaluates how suitable a particular employee is for the position, and the employee, in turn, evaluates whether his expectations about job responsibilities coincide with reality.

The main feature of voluntary dismissal during probationary period– shortened period for consideration of the application. In particular, the employer must consider the application within three days and has no right to delay this period.

The duration of the probationary period is established in the employment agreement or an annex to it. By general rule it cannot exceed three months. However, for management positions this period can be extended to 6 months.

For fixed-term employment contracts for a period of up to 2 months, a trial period cannot be established in principle, and for contracts up to six months, the maximum trial period is two weeks. In any of the above cases, the employee is not required to provide reasons for his dismissal, and has the right to terminate the employment contract at any time.

Probationary employees have the same rights to receive severance payments as regular employees of the organization.

What should an employee be paid?

Let's consider what estimated payments the employer must pay upon dismissal at his own request.

According to labor legislation, a resigning employee is entitled to two mandatory types of payments:

salary for the period worked;
compensatory payment for unused vacations.

Wages must include not only salary, but also all allowances, bonuses, etc. provided for in the contract or local regulations. As for compensation for vacations (payment of vacation pay), there are two options for the development of the situation: the employee either agrees to the payment, or takes a vacation with subsequent dismissal. In the second case, final settlement with the employee and refund work book must be completed before he goes on vacation.

There are rarely situations when an employee takes sick leave during vacation - in such a situation he is entitled to temporary disability benefits, but the period of vacation for sick days is not extended. The provisions of the collective agreement may provide for other types of payments due to resigning employees, but such contracts are rare.

If you quit at your own request, there is no severance pay - labor legislation regulates its payment only when the company is liquidated or the workforce is reduced.

Payout calculations with examples

Payroll preparation

The salary paid upon dismissal depends on what payment system is adopted at the enterprise. Examples:

Time system– in this case, payment is made for days worked. If the salary was 25,000 rubles, and out of 22 working days 12 were actually worked, then the salary at the time of dismissal will be: 25,000 / 22 * 12 = 13,636 rubles.
Piece system– with such a system, it does not matter how many days the employee has worked. The results of his work are measured in specific natural indicators, for example, in units of manufactured products. Let’s assume that during the month in which the employment contract is terminated, the employee produced 25 products, and the rate for each of them is 400 rubles. Then the salary due to him will be: 25 * 400 = 10,000 rubles.

In practice, any other payment system can be used - variable piecework, progressive piecework, bonus, etc. However, the above forms are most common.

Compensation calculation

Calculating compensation for unused vacation is a more labor-intensive process - accountants most often use special software for this.

In simplified form, it can be represented as the following sequence of actions:

Determination of length of service for granting leave. To do this, the date of hiring is subtracted from the date of dismissal. Periods of being on administrative leave at one's own expense for more than 14 days are also excluded from the length of service. This results in a certain number of full months and days, which are rounded according to to the following principle: less than 15 days - downward, more than 15 days - up.
Calculation of the required number of vacation days based on length of service and the provisions of the employment contract.
Determining the number of unused vacation days by subtracting actually used vacations from the calculated value.
Calculation of average daily earnings: wages for the previous 12 months divided by the actual time worked for a given period.
Calculation of compensation.

For example, an employee was hired on August 13, 2015, and fired on September 16, 2016. He did not take vacations at his own expense, which means his work experience was 13 months and 10 days. For compensation purposes, the period will be 13 months (rounded down).

According to the employment contract, the employee is entitled to 36 days of vacation, then the vacation allotted to him will be 36 / 12 * 13 = 39 days. In fact, he used 15 days in June 2016, then the number of unused days was 39 - 15 = 24 days. The salary for the previous year amounted to 460,000 rubles, the period was fully worked (except for vacation time).

Then average earnings per day will be: 460000 / (29.3*11 + 29.3/30*15) = 1365.19 rubles, where 29.3 is the average number of days in a month (according to the Labor Code of the Russian Federation), 30 is the number of days in June 2016, 15 – actual number of days worked in June 2016. Thus, compensation for unused vacation will be: 1365.19 * 24 = 32764.56 rubles.

Payment terms

The Labor Code provides that all payments to an employee resigning at his own request must be made on the last day of his work.

Any officially employed citizen has the right to leave. In this case, before legal rest, the authorized employee is obliged to pay the employee vacation pay. Let us examine in more detail when vacation pay is paid, how to calculate the amount of payments and other nuances related to the employee’s rest.

What is vacation

Vacation, according to legal norms, is considered to be temporary release from work for a certain period of time. A citizen has the right to use this time for rest, solving personal problems and other issues. During the vacation, the employee retains workplace and position.

Legislatively, there are several types of leave:

Annual. Mandatory paid vacation.
Going on maternity leave. Provided during the last stages of pregnancy, after childbirth and during child care.
Student. Possible to take when passing exams, defense theses, obtaining higher qualifications, etc.
Temporary disability. Provided during illness.

Let's talk in more detail about annual leave and when vacation pay should be paid.

Order

In order to find out what the system for calculating funds for vacation is, and especially when vacation pay is paid under the Labor Code, you need to pay attention to the procedure for providing such vacation.

Many people know that a full-fledged vacation, which will be paid for by the organization, can be taken no earlier than after six months of continuous work in this company.

Paid leave can be granted before the end of six months of work only in the following cases:

a woman before or immediately after maternity leave;
an employee who is under 18 years of age;
an employee who adopted a child under 3 months;
other situations provided for by law.

After the first year of work, the employee has the right to take leave at any time, according to the priority established by the company.

Annual leave must be entered into a special schedule and agreed upon with the employee himself. In addition, the employee has the right to reschedule rest and divide it into parts. These actions must be coordinated and not infringe on the rights of other employees.

What the law says

Labor law of the Russian Federation regulates the duration of paid leave. It is 28 days. Extended annual leave can be granted in those cases specified in the Labor Code of the Russian Federation.

The payment of vacation pay is also established by law. Payment will depend on the billing period, average salary, and the employee’s income for the billing period. The billing period is usually considered to be the entire period of time that a citizen worked before the vacation.

The amount of vacation pay is calculated by a certain method, which is established in the accounting department. In this case, all norms of labor law and legislation in general should be taken into account.

What amounts should be included in the calculation?

When calculating average earnings for a working year, it includes those payments that are approved by the organization. Such payments include:

salary at the approved rate;
compensation for overtime work;
premium;
other payments for labor performance.

But there are payments that can be issued along with the salary, but will not be taken into account when calculating vacation pay. This:

travel payment;
compensation for food and the use of personal transport;
sick leave;
other non-labor or social benefits.

Calculation

The payment of vacation pay directly depends on whether the employee has worked the pay period. For those employees who worked 12 months before the vacation in full, the formula for calculating vacation pay will look like this:

Average daily earnings = payments for the billing period/12 months/29.3, where

29.3 is the average number of days per month in a year.

In the case when the billing period has been partially worked out, the following formula for calculation is applied:

Average daily earnings = payments for the billing period/(29.3*number of full months worked + number of days worked in an incomplete month).

Average number of days worked in an incomplete month = 29.3/total number of days in an incomplete month * number of days in the time worked in a particular month.

This calculation is acceptable in those months when the employee had excluded periods. This:

vacation;
business trip;
time of incapacity;
other intervals.

Once the average earnings have been calculated, the amount of vacation pay can be calculated. This can be done using the following formula:

Vacation pay = average earnings * number of vacation days.

The authorized person involved in the calculation of vacation pay must comply with the procedure and timing of payment of vacation pay.

When is it paid?

Every employee who is authorized to calculate and accrue funds is required to know when vacation pay is paid? The legislation has established a certain period for this - three days before the start of the holiday.

But this issue also has its own nuances. For example, what to do if the accrual date falls on a weekend and the accounting department is closed. In this situation, the money must be transferred on the last working day before the weekend. The same applies to holidays. According to the law, none of the holidays, especially long ones, can interfere with the payment of vacation pay.

Therefore, if vacation starts on Monday, when are vacation pay paid? Funds can be transferred on Friday. In addition, tax is also charged on vacation pay. This fact should not be forgotten when calculating funds.

Another fact that cannot but concern employees is whether vacation pay is paid along with their salary or not? The law does not provide for such a rule. Not a single legislative act speaks of this as an obligation, which means that the employer should not pay both wages and vacation pay at the same time. The employee must receive vacation pay three days before the rest, and the salary must be accrued on time.

Documentation

So we found out when vacation pay is paid. Next, we will consider what documents are involved in granting leave. The main package of documents consists of:

Entering information about the rest period into the vacation schedule.
Employee application for annual leave.
Notifying the employee about the upcoming vacation.
Organizational order to provide paid leave.
Payment of vacation pay (how many days before the vacation was discussed earlier).
Entering information about vacation into a personal card.
Displaying the vacation period in the working time sheet.

Late payment

It is officially established when vacation pay is paid labor code- no later than three days before the start of the holiday. Does the employer have the right to violate this deadline?

An important function of any manager is the non-violation of employee rights. This also includes timely payment of all due funds. Consequently, the Labor Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and other legislative acts establish various measures of liability for failure to fulfill the direct obligations of the head of the organization. This also includes late payment of vacation pay.

Legal rest and vacation pay are a serious matter. Every leader must take this responsibility seriously. Today, the law clearly regulates fines for late payment of money for vacation: according to the rate of the Central Bank of the Russian Federation, this is 1/300. It does not matter at all for what reasons the employer delayed payments.

Responsibility

According to labor law, the last day of payment of vacation pay cannot exceed 3 days before the employee goes on vacation.

If the employer violates the established deadlines, then for a single violation:

the organization may be fined from 30,000 to 50,000 rubles;
entrepreneur - from 1,000 to 5,000 rubles.

In case of repeated violation:

the organization must pay from 50,000 to 70,000 rubles;
entrepreneur from 10,000 to 20,000 rub.

Many people believe that the fine is not large enough. The employer must feel responsible for what he has done, and such fines do not give him such an opportunity.

Employee actions

What should an employee do if due payments they never came to him? There are several options:

Transfer the required rest to another time (some companies practice similar pressure on employees) when the organization’s financial situation has stabilized.
File a complaint with labor inspection or to the prosecutor's office. This method is effective because the employer will immediately find the required amount, but it can hardly be called optimal. Such complaints can worsen the reputation of the employee himself and the prestige of the organization in which he works. Moreover, due to a complaint to these authorities career will be closed to the employee (this is illegal, but practiced).

Actions upon dismissal

If an employee is fired, when is vacation pay paid? In this case, it would be correct to say that the employer does not pay the vacation pay itself, but compensation for unused vacation. Such compensation is paid along with the rest of the funds at the time of employee settlement.

An employee can write an application to be granted non-vacation leave with subsequent dismissal. In other words, an employee can first rest and then quit. The last day of vacation will be considered the day of dismissal. The exception is the dismissal of an employee for his guilty actions.

If the employee was employed under fixed-term contract, he may also demand leave followed by dismissal. Moreover, the vacation period may extend beyond the expiration date of the contract, either partially or completely. In this case, the last day of vacation will be considered the day of dismissal.

In the event that an employee resigns of his own free will and is entitled to leave followed by dismissal, the resignation letter may be withdrawn until the day of termination of the contract. An exception is the invitation in writing of another employee to replace the resigning employee.

Guarantees

During vacation, the employee is provided with certain guarantees. While he is resting, the following are saved for him:

workplace;
job title;
average earnings.

In addition, in addition to the standard annual paid leave, an employee can count on additional rest. Similar holidays are provided:

Employees who are engaged in production with hazardous or hazardous conditions. It is legally established that the duration of rest cannot exceed a week. But exact time additional rest may be specified in the employment contract. If the total duration exceeds the minimum established period, the employee can take monetary compensation for the period that exceeds the period of additional rest.
Employees with a special nature of work. The list of such employees who are entitled to additional leave, as well as the temporary period of such rest, is compiled by the Government of the Russian Federation.
Employees who have irregular working hours. Additional leave in this case is determined by the collective agreement and the internal regulations of the organization. Its duration cannot be less than three days. Additional leaves for employees with irregular working hours can be provided in federal government agencies by regulations of the government of the Russian Federation, in government agencies of a constituent entity of the Russian Federation by regulations of state authorities of a constituent entity of the Russian Federation, in municipal institutions regulatory legal acts of local government bodies.