Each of us has situations in life when we need to resolve unplanned personal matters: meet relatives at the station, submit documents for a visa, or undergo a routine examination of the body in a private clinic.
It is to eliminate problems that have arisen, timely execution of documents and making unexpected trips that leave without pay exists. Sometimes it is called leave at your own expense or leave without pay.
How many calendar days will be included in this vacation is decided by the employee together with the manager. And the longer the vacation, the more reluctant management is to give permission to take it. Based on the rights that the Labor Code of the Russian Federation gives to personnel, the management of an organization cannot prohibit certain categories of personnel from taking days without pay in some individual cases.
The number of such days does not have to be included in the two-week limit, but may exceed it.
Vacation period
The Labor Code of the Russian Federation determined the total, average number of vacation pay - 28 calendar days. But at the request of the employee or at the initiative of management, these days can be increased: in some cases they are paid, in others they are not. But in any case, all deviations from the Law must be reflected in the employment contract and the pursued policy of the enterprise, established by special orders or separate provisions.
Vacation pay calculation
Employee Soloviev K.A. is going on another vacation in 2021 for the period from July 27 to August 14. For the 12 months preceding the vacation, the employee has no periods of release from work, with the exception of non-working days by decrees of the President:
- in March - 2 days;
- in April - 30 days;
- in May - 3 days.
On July 22, the accountant calculated vacation pay.
Average earnings are determined based on the time worked and actual accrued wages for the 12 months preceding the vacation (clause 4 of Resolution No. 922).
At the time of Solovyov’s vacation, the billing period is from July 2021 to June 2021.
The 1C Accounting 3.0 program in the Vacation calculates average earnings as follows:
The calculation includes days and amounts accrued during non-working periods.
You must manually exclude accrued amounts for unworked days and time away from work. Amounts for non-working days can be:
- Calculate independently outside of 1C, if payroll for the period March-May 2021 was carried out in the standard way.
In this case, the calculation could be like this:
Data for the columns Days worked and Earnings of the table The number of days worked and earnings for the last 12 months is taken from columns 2 and 3 .
- Take from the report Analysis of salaries by employees (monthly) (Salaries and personnel - Salary reports), if accrual for non-working days is carried out as a separate accrual.
In the latter case, to fill out the Vacation Calculation in the table Number of days worked and earnings for the last 12 months, the following indicators are taken:
To determine the data in the column Days worked, non-working days should be excluded from the total number of calendar days, since to calculate average earnings when calculating vacation pay, it is calendar days that are taken (clause 10 of Resolution No. 922).
During the period from March to May 2021, in the Days worked you should indicate:
- March - 31-2 = 29 days;
- April - 30-30 = 0 days;
- May - 31-3 = 28 days.
The manually corrected Vacation Calculation and the Vacation will look like:
Otherwise, vacation accrual is carried out in the general manner.
See also:
- Vacation on non-working days from April 30 to May 11, 2020
- Vacation pay: when it is necessary to adjust average earnings
- Reflection in accounting for transferable holidays
- Document Vacation
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What is the principle for calculating vacation days?
For employees, this calculation is also very important, so that the accountant cannot deceive him when calculating accruals for vacation days.
Article 115 of the Labor Code defines general and long-term paid leave, for example, extended days are provided:
- For irregular working hours.
- For work in stopping difficult working conditions: hazardous production.
- To space workers and participants of long-term expeditions.
- Employees of civil or military government services.
- Honorary donors of Russia.
- Air traffic control employees.
- Employees who have received an unacceptable amount of radiation exposure.
- Employees of the municipality, prosecutor's office, investigative bodies, teaching staff at all levels of education.
- Workers employed in the metallurgical, chemical industries or other industries hazardous to health.
There are other citizens who have the right to a long vacation; their list is given in Art. 117.
The procedure for calculating payment is given in Articles 120-122, the conditions for extension - in Article 124, the calculation for unused vacation days upon dismissal of an employee - in Art. 127, and the conditions for granting vacation days without pay are in Art. 128.
Procedure for registering days without payment
An order is issued.
The need for an employee to take several days without pay arises under different circumstances. Their registration should begin with an application submitted in writing. The text indicates the start date of the vacation at your own expense and the number of days without pay, as well as the triggering fact (for example, in connection with a move or the need to re-issue documents for inheritance).
When and who is entitled to leave?
The right to paid vacation days arises for an employee after six months of work, but this will not mean that it will be calculated in proportion to the time actually worked. Both a long-term employee and an employee with short work experience at the enterprise are still provided with 28 calendar days.
If an employee decides to quit, but his work experience is less than six months, then he will receive compensation when calculating wages. And if paid vacation days were provided for the allotted period not yet fully worked, then upon dismissal, the accountant deducts the amount of payment from the employee’s total earnings.
The management of the enterprise is simply obliged to provide paid days of rest, even without complying with the norms established for this period, if the application is submitted by:
- Pregnant woman: before or after childbirth.
- An employee whose spouse is already or is about to give birth in the coming days.
- Minor employee: he is granted leave at the time specified by himself, and not according to the general vacation schedule.
- Adoptive parents or guardians of young children, if the child is under 3 months of care.
- Part-time workers are granted leave as part of their main days of rest.
- Wife of a military man: for joint recreation.
- Those who received radiation exposure should take rest days indicated by themselves.
- Disabled people and participants in military operations.
For subsequent years worked, the employee is provided with paid rest days according to the schedule established by the trade union organization or the personnel department.
But the employee has the right to receive days of rest in advance, that is, before working 11 mandatory months. For example, he formalized the employment relationship in April, but may ask to be provided with paid rest days in August. But in some cases, by agreement with the management of the enterprise, days can be divided into equal periods and provided in different months of the year.
Please note that the terms of employment must comply with Federal Legislation, and the right to paid days of rest may be granted even if the full 11 months have not been worked.
To whom is the employer obliged to give long leave at his own expense?
There are situations when the employer is obliged to provide leave without pay at the request of the employee. The duration of such “mandatory” vacations may exceed 14 calendar days by virtue of the Labor Code of the Russian Federation. We list the cases when the employer is obliged to provide leave without pay:
- participants of the Great Patriotic War - up to 35 calendar days per year;
- for working old-age pensioners (by age) – up to 14 calendar days per year;
- parents and spouses of military personnel, employees of internal affairs bodies, the federal fire service, customs authorities, employees of institutions and bodies of the penal system who died while performing military duties or serving - up to 14 calendar days a year;
- for working disabled people – up to 60 calendar days per year;
- employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days;
- employees who combine work and study;
- spouses of military personnel, if they are granted leave at the same time as their husbands or wives and the duration of the leave does not coincide;
- part-time workers if the duration of annual leave at the main place of work exceeds the duration of leave provided for the combined job;
- employees whose right to leave without pay is provided for by the organization’s labor (collective) agreement; in other cases provided for by law. In particular, veterans of military operations on the territory of the USSR, Russia and other states are entitled to leave without pay for up to 35 calendar days a year.
How to calculate the number of vacation days
Calculation of vacation days begins from the first working day , that is, if the employment relationship was formalized on November 9, then mandatory vacation will begin only on August 0, 2011 of the year following the start of work, the employee worked continuously and did not take additional days. During this period, 28 paid calendar days are provided.
But some time periods may be excluded from the total number of days, these include:
- In case of granting leave of more than 14 days without pay.
- For non-working hours, but with the preservation of his unit in the state.
- Caring for a minor or minor child.
- For absenteeism without a valid reason or when removed from office for various objective reasons.
- For periods of illness and in case of vacations for previous periods.
When calculating the vacation period, all periods when the employee was provided with sick leave (sick leave) and already known vacation days should be taken into account.
There is also the concept of a pay period , that is, length of service from one paid leave to the next. This provision also applies in the event of a break during the year from one vacation stipulated by labor legislation in parts, and the report is kept from the beginning of the first part of the vacation.
Example. The work experience began to be calculated from 05. 2013, the employee took part of the vacation days in June of the following year, and transferred the rest days to the month of October. No matter how these days fall apart, the calculation is made from May to April of the following year. But already in May, a new period for calculating vacation pay begins, and therefore a certain number of days is added to the total number of days already for this, albeit small, period.
General calculation. For each month of work experience, 2.33 days of rest are calculated, if the employee actually worked them and did not take sick leave certificates (they are excluded from the vacation record), or if he was not, even temporarily, suspended from performing his job duties.
To calculate the required and paid vacation days, the following are not taken into account:
- Days of compensatory leave and forced or intentional absenteeism.
- Days of illness for which a certificate of incapacity for work was issued.
- Days taken at your own expense: to care for close relatives or a child.
If the total number of days exceeds 14, then they are not counted towards the vacation period. Or the opposite situation, when the employee did not take advantage of his right to paid leave, then additional days are added to the generally accepted company policy based on the period of work without vacations. But the period is limited to two years, and after that it is necessary to take a vacation, otherwise such actions of management will fall under administrative punishment.
What is said in the Labor Code of the Russian Federation
The Labor Code provides that leave without pay is granted to an employee for family reasons and other valid reasons based on an application (Part 1 of Article 128 of the Labor Code of the Russian Federation). In this case, the duration of such leave is determined by agreement between the employee and the employer.
Thus, the employer can provide the employee with leave at his own expense for more than 14 days. There are no prohibitions in this regard!
However, we will say that the time of unpaid leave granted to an employee, exceeding in total 14 calendar days during the working year, is not included in the length of service giving the right to annual basic paid leave (paragraph 6, part 1, article 121 of the Labor Code of the Russian Federation). This needs to be understood by both the employer and the employee who takes leave without pay for more than two weeks.
