Calculation of days of compensation upon dismissal online calculator. How to calculate compensation for unused vacation upon dismissal

Upon dismissal, this is the final calculated payment by the organization to an employee who has decided to quit and has unspent vacation days, for which they must be refunded. Let's take a closer look:

• to whom and in what cases it is due;
• no compensation is due;
• calculation algorithm;
• an example of calculation in practice of two different situations;
• compensation income code.

During the dismissal process, the employer must pay the employee not only the salary he earned, but also compensation for time off work (this point is discussed in detail in Article 127 of the Labor Code of the Russian Federation). This is provided that, right before resigning, the employee does not want to use his vacation (this is only possible if he is not fired for a serious offense).

What is the procedure for dismissing a chief accountant? The order and how to transfer affairs, and is the chief accountant responsible after dismissal?

Let's take a closer look at how compensation is calculated and who is entitled to it.

Revenue code

After the employer has made the final calculation of the payment upon dismissal of the employee, according to the law, payment is made before the last working day in this organization. In the certificate, payment for unused vacation will be reflected by income code 2013. This income code was introduced in 2018, in 2017 -4800.

Calculation example, in practice the spirit of different situations

Example 1: Employee S. N. Fedotov worked for Metal LLC from 08/20/2013 to 02/08/2018. The average length of vacation during the year in this company is 28 days.

Fedotov used his vacation only once. This was in March 2016 - 14 days. His average daily earnings is 3,000 rubles. How to calculate compensation?

Unused days are calculated:

• From 08/20/2013 to 08/20/2014 – 28 days.
• From 08/20/2014 to 08/20/2015 – 28 days.
• From 08/20/2015 to 08/20/2016 – 14 days (including vacation time).
• From 08/20/2016 to 08/20/2017 – 28 days.
• From 08/20/2017 to 02/08/2018 14 days (28 days / 12 months * 6 months = 13.99, rounded to 14).

Let's sum up 28+28+14+28+14=112 days. We multiply 112 by the average daily earnings. It turns out 112*3000=336000. Fedotov accumulated this amount over the course of three completely non-exempt years and two half years. They pay compensation in the amount of 336,000 rubles.

Example 2: Employee Khomonova A.V. worked from 09/01/2017 to 09/25/2017. this is more than half a month (more precisely, 25 days). Accordingly, upon dismissal, Khomonova must receive compensation for one month. One day of work costs 1,500 rubles.

We make the calculation:

1 month*28 days/12 months=2.33 days (rounded to 3). This is the number of days off in a month.

3 days * 1500 (cost per day) = 4500 rubles.

As a result, Khomonova will have to receive compensation in the amount of 4,500 rubles - within three days. The cash payment will be 4,500 rubles.

In particular, the Labor Code of the Russian Federation prescribes on the day of dismissal of a specialist to make a settlement with him, consisting of issuing:

• salary due for time worked;
• compensation for unrealized vacation days (Article 127 of the Labor Code);
• payments related to the reason for dismissal (by agreement of the parties, reduction, etc., for example, Article 178 of the Labor Code);
• other payments established by the internal documentation of the organization.

In addition to the norms of the code, the nuances of termination of employment relations and the associated calculation of dismissal compensation are regulated:

• Decree of the Government of the Russian Federation “On the peculiarities of the order...” dated December 24, 2007 No. 922;
• by letter of the Ministry of Finance of Russia dated February 12, 2016 No. 03-04-06/7535;
• by letter of Rostrud of Russia dated December 18, 2012 No. 1519-6-1.

How an employee is paid upon dismissal: what is a settlement note?

When a worker is dismissed, a dismissal order (Form T-8 or T-8a) and a settlement note (Form T-61) are issued. A settlement note is a document, one side of which is filled out by HR specialists, and the other by accounting employees.

The following information is provided from HR services:

• personal data of the resigning person (full name, personnel number, information about the structural unit and position);
• details of the employment contract (number, dates of conclusion and termination, grounds for termination);
• information about the use of vacation.

The accounting department calculates compensation for the unrealized vacation period, other payments and sets the amount of the final payment. In this case, an application for payment upon dismissal from the worker is not required. All procedures are carried out within the framework of labor legislation.

PLEASE NOTE! Standard forms of these documents were approved by Decree of the State Statistics Committee dated January 5, 2004 No. 1, however, from January 1, 2013, the use of these forms is optional. That is, an organization, with its internal documents, can approve a different appearance for the listed documentation.

How is compensation for unused vacation calculated?

How to calculate vacation compensation upon dismissal? First, you need to find out the number of unrealized days of rest due to the worker on the day of dismissal.

There are 2 ways to calculate the amount of compensation:

1. The first is established in the Rules on regular and additional releases (approved by the USSR NKT on April 30, 1930 No. 169) and contains the following calculation formula:

   (Mo × Ko) / 12,

   Mo - the number of months worked by the specialist since the last vacation or after starting work;

   Ko - the duration of the leaver's vacation period in days;

   12 is the number of months in a year.

2. Another method is defined by Rostrud and is used by some companies, although it is debatable due to the existing error in the calculation. The essence of the method is to establish the number of days of rest that a worker earns for each working month. At the same time, for calculation purposes, month surpluses of less than half are not accepted in the calculation, and more than half allow the month to be rounded to the full. Based on this method, with a 28-day vacation period, a specialist earns 2.33 days of future vacation every month (28 vacation days / 12 months a year).

To the unrealized vacation days for the current year, you should add all vacation days that the specialist did not use in previous years. To subsequently calculate vacation compensation, the resulting number of days must be multiplied by the employee’s average daily salary for the previous year.

How is the average salary calculated to determine compensation upon dismissal?

How to calculate salary upon dismissal to determine vacation compensation and payment for hours worked by the day of dismissal? The average salary of a specialist is determined in accordance with the norms of Parts 4 and 5 of Art. 139 of the Labor Code of the Russian Federation and taking into account the requirements of Government Decree No. 922.

The following formula is used for calculation:

Don't know your rights?

D is the worker’s combined income for the 12 months preceding the calculation;

12 - number of months in a year;

29.3 is an indicator defined by Government Decree No. 922, indicating the average number of days in each month of the year.

If in some months in the reporting year the resigning employee did not work all production days, then the following formula is applied:

D / (29.3 × Mn + Mn),

D - total earnings for the last year;

29.3 is the average number of days in each month of the year;

MP - the number of months worked by the specialist in full;

Mn - the number of days worked in partial months.

Full payment: payment of wages and compensation for leave upon dismissal (NDFL)

So, how to pay an employee when leaving? In accordance with Art. 84.1 of the Labor Code of the Russian Federation, on the day of dismissal, the worker must be given a full payment. The final amount will consist of wages for the period worked, vacation compensation and other compensation payments, adjusted for the amount of accrued income tax and the employee’s debt to the company.

Income tax is collected from wages for the past period, compensation for unrealized vacation days (clause 3 of Article 217 of the Tax Code of the Russian Federation). In accordance with paragraph 3 of Art. 217 of the Tax Code and letter of the Ministry of Finance of the Russian Federation dated February 12, 2016 No. 03-04-06/7535 other compensation payments are not subject to personal income tax if their total amount does not exceed 3 times the employee’s average monthly earnings (6 times for those dismissed in the Far North). Amounts of compensation payments exceeding the limit are also subject to taxation.

An employee's debts may be:

• wage arrears due to a previously issued advance;
• unreturned accountable amounts;
• outstanding loan;
• unworked vacation days.

These amounts are also deducted from the calculation, and the remainder will be the final amount payable upon termination of relations with the organization.

How to calculate your dismissal payout: calculator

Often resigning employees ask themselves the question: how to calculate the severance pay themselves?

If you have all the necessary indicators, calculating the amount of dismissal pay yourself will not be difficult, guided by current legislation, this article, or using an online calculator.

PLEASE NOTE! A significant part of existing calculators only calculate the amount of compensation payments for unused vacation.

Specialists in accounting and personnel services can also use online calculators to check their calculations of severance payments to employees.

So, the calculation upon dismissal for each resigning or dismissed employee is made based on the amount of accrued salary, payments for unused vacation days, the amount of compensation associated with the reason for dismissal, as well as other additional payments that are provided for by local acts, agreements, etc. In each In a specific case, the final amount is determined individually.

Regardless of the reason for dismissal, employees are entitled to monetary compensation for all unused vacation. How to calculate compensation upon dismissal using an online calculator and without? Do I need to pay personal income tax on this payment? How to calculate the number of days for which compensation is due without a calculator? We illustrated the answers to these questions with examples and formulas.

How is compensation for unused vacation upon dismissal calculated?

It states: an employee has the right to compensation for unused vacation upon dismissal. On the last day of work he will receive the due payments. Every working person has 28 calendar days a year for rest (Article 114 of the Labor Code of the Russian Federation). In the cases specified in the law, citizens are entitled to additional paid days, or bonus time for rest is provided by the employer himself in the collective agreement and local regulations. The part over 28 days can be replaced with a financial payment at the request of the employee. Let us immediately note that the working year is not equal to the calendar year; the countdown begins each time from the date of employment.

Calculation of compensation for unused vacation upon dismissal occurs 28 days in advance if the employee did not rest during the year worked. If part of the allotted days is used, then the remaining days are compensated. Money is not paid if the entire allotted period is used.

What amounts are taken into account?

The amount of compensation for unused days is calculated as vacation pay. The size of the payment depends on the average daily earnings of a particular employee (ADE). Taking this value and multiplying it by the number of days, we get the amount of compensation.

Which days are taken into account?

You can understand how to calculate compensation for unused vacation by determining the principle for calculating vacation days that are reimbursed in money. The number of such days depends on how long the person worked before leaving. Days worked per year are rounded up to months. If more than half a month has been worked, the length of service for calculating payments is rounded up, if less than half - vice versa. To receive payments in 28 days, it is enough to work a full 11 months (without rounding). They also compensate all 28 days for citizens who worked from 5.5 to 11 months and were dismissed due to the liquidation of an enterprise, conscription into the army or staff reduction. But if an employee works for less than half a month, he will not receive compensation.

Example: Panfilov I.L. has been working at the company since April 10, 2014. Each working year of Panfilov begins on April 10. He quits on August 15, 2017. Over the last working year, he worked for 4 months and 5 days. Rounding down occurs since less than half the month was worked. Provided that Panfilov has already used rest days for previous periods, compensation is accrued for 4 months. During this time of work he is entitled to 9.33 days of rest. See below for the formula we used to calculate unused days.

Important! There is no rounding of unused days. The management of the company has the right to decide to round days to whole numbers, but they must do this not in an arithmetic way, but in favor of the employee. So the number 9.33 is rounded to 10 whole days, and not to 9 (letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 N 4334-17).

How to use the calculator to calculate compensation

Let's give an example of a calculation using a calculator for unused vacation upon dismissal in 2019 - we will calculate the amount of payments.

Step 1 - enter the date of hire and date of dismissal into the calculator

We enter into the calculator for calculating unused leave upon dismissal 2019 the dates of employment and dismissal in the format “XXXX-XX-XX” (year-month-date) or select from the calendar.

Step 2 - indicate the number of vacation days due to the employee per year

The number of such days must be selected from the list. If you click on the arrow in the calculator, the following list will become visible:

• 30 disabled workers
• 31 minors with irregular working hours
• 35 employed in work with hazardous (2, 3 and 4 degrees) and/or hazardous working conditions
• 44 workers in areas equated to the regions of the Far North
• 52 workers in the Far North
• other

If the category of employee does not fall into the proposed list (for example, teachers who are entitled to 42 or 56 days of rest), then select the last item “other” from the calculator list and indicate the number of days in the window that appears.

Step 3 - add periods not included in the vacation period to the calculator

Please note the periods that are excluded from the calculation. If there were such, we note this in the calculator.

These periods include:

• vacation time at your own expense, if it exceeds 14 calendar days per year;
• child care time up to 3 years;
• time away from work without good reason;
• time of suspension from work due to the fault of the employee.

To mark a period in the calculator, click the "add period" button and enter the dates in the same format as you did in the first step.

Step 4 - indicate the number of vacation days for the entire period of work and SDZ and make a calculation

Indicate in the specially designated field of the calculator the total number of days the employee took off for the entire period of his employment and enter the amount of the employee’s average daily earnings (ADE).

Important! Specify fractional numbers in the compensation calculation calculator on our portal separated by a dot, not a comma.

The unused vacation calculator upon dismissal 2019 will display on the right side of your screen the number of unused days and the amount of compensation due - the calculation is completed.

So, calculating compensation for unused vacation upon dismissal with calculators looks quite simple. But where do these numbers come from? Let's figure it out.

Formula for calculating compensation

Compensation for unused vacation upon dismissal is calculated using a simple formula:

Where, SDZ is the employee’s average daily earnings.

Average earnings are determined according to the rules of Art. 139 Labor Code of the Russian Federation. The calculation formula is:

Where, SRS - average annual income (employment payments for the last 12 months);

12 - number of months for calculating SDZ,

29.3 - the average number of calendar days in a month for calculating vacation payments.

As a result, we get the amount that the employee earned per day.

The number of unused rest days before dismissal is calculated for the entire period of work in the company, and not just for the year of dismissal. You can calculate this number for previous periods using the formula:

Where, KND - the number of unused vacation days;

OG - years worked;

PDO - allotted vacation days per year;

IDO - used vacation days for the entire period of work.

If less than 11 months were worked in the last year, the number of unused days for compensation is calculated as follows:

Where, KND - the number of unused days;

PDO - prescribed days of rest for 12 months;

12 is the number of months in a year.

An example of calculating compensation for unused vacation upon dismissal based on formulas - without a calculator

Example: Panfilov I.L. has been working at OJSC Cinema since April 10, 2014, resigning on August 15, 2017. Annually to I.L. Panfilov. There are 28 days of rest according to the calendar. During his work at OJSC Cinema, he used 20 days in October 2014, 14 days in May 2015, 28 days in July 2016, that is, a total of 62. Monthly labor payments to I.L. Panfilov. - 30,000 rubles including bonus. Let's calculate how many rest days Panfilov has left for 2014-2016:

Over a three-year period from 2014 to 2016. Panfilov I.L. Allotted 84 days for rest (3*28), he used 62 days. The number of unused days for previous periods is 22.

How many vacation days did I.L. Panfilov “earn”? for 2017, if he worked for a full 4 months (4 months and 5 days are rounded down):

Let’s say that according to the internal rules of the organization, days for compensation upon dismissal are rounded in favor of the employee. Then for 2017 Panfilov I.L. not used 10 days. The total number of days to be reimbursed is 22 + 10 = 32 days.

Let's calculate the average earnings of I.L. Panfilov. per day. Taking into account the salary of 30,000 rubles, in 12 months he earns 360,000 rubles:

Now it’s easy to calculate compensation for 32 days:

Calculation results: before his dismissal, Panfilov will receive 32,764 rubles 50 kopecks in compensation.

Is it possible to replace vacation with monetary compensation without dismissal?

Replacement with monetary compensation without dismissal is permissible only for the part of the vacation period exceeding 28 calendar days (Article 126 of the Labor Code of the Russian Federation). This happens upon a written request from the employee. Days exceeding the main vacation can be replaced with money. Only those categories of employees who are entitled to additional days of rest (disabled people, teachers, doctors, northern workers, etc.) can receive cash remuneration instead of rest. Or if the employer has provided additional days for rest in the company’s local regulations. And then, not in all cases.

• The legal norm uses the wording “can be replaced,” which leaves the employer the right to refuse the employee financial compensation. Payment of money instead of providing extra days of rest is at the discretion of management.
• Vacation will not be replaced with money for pregnant women, minors and workers in hazardous and hazardous industries.

It is also not possible to accumulate vacation days for the previous year, and then take part of the double vacation over 28 days in cash. Article 126 of the Labor Code of the Russian Federation, when summing up and transferring vacations from one year to another, allows for the replacement of only a part of more than 28 days in each year.

Compensation for unused vacation in 6 personal income taxes

Material compensation for vacation in full is subject to personal income tax. Upon dismissal, the employee receives salary and compensation minus tax. In 2019, employers submit tax returns in Form 6 of personal income tax every quarter. Let's figure out how to reflect the amount of compensation for unused vacation in this calculation.

In Form 6 Personal Income Tax, 2 blocks of lines 100-140 are filled out separately: for salary and for compensation.

To reflect the PO:

• in line 100, enter the date of recognition of income in the form of wages for the last month;
• in line 110 - the date of personal income tax withholding (date of payment of salary);
• in line 120 - the tax payment deadline is the following day of salary payment.

To reflect compensation for unused vacation:

• in line 100, indicate the date of income recognition (last business day);
• in line 110 - the date of tax withholding (day of payment);
• in line 120 - the deadline for transferring the tax is the following day after the payment of compensation.

In lines 130 and 140 of section 2, enter the appropriate amounts.

The vacation pay calculator calculates according to the rules of Art. 139 Labor Code of the Russian Federation and, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

How to use the calculator:

1. To calculate vacation pay (compensation), you need to find out the billing period. The default calculation period is 12 months preceding the start date of the vacation (or dismissal). The rules for choosing a billing period are specified in the Government Decree.
2. If there are periods in the billing period that need to be excluded when calculating average earnings (for example, the employee was on sick leave or on a business trip), you indicate the number of calendar days of exceptions in the “excluded days” column. In this case, the Salary column must indicate the amount of wages and other accruals for the time worked this month. Which periods are excluded when calculating average earnings can also be found in the Government Decree.
3. If during the billing period the enterprise increased the official salaries (tariff rates) of all employees of the enterprise, it is necessary to apply an indexation coefficient. The coefficient is calculated by dividing the new salary (tariff rate) by the old salary (tariff rate). For example, the salary increased from 15,000 to 18,000 rubles, the coefficient will be 18,000/15,000 = 1.2. The coefficient is entered in the months preceding the month of salary increase.
   The right to apply the coefficient arises only if salaries and tariff rates have been increased for all employees without exception. If at least one employee has not been promoted, the coefficient cannot be applied.
4. If the employee worked only in the month of going on vacation, it is necessary to enter the amount of accrued earnings for the days worked in this month in the “Salary” line.
5. If the employee did not work a single day before the vacation, to calculate vacation pay, it is necessary to indicate the salary (tariff rate) established for the employee.

Calculation mechanism:

Average earnings for a fully worked period are calculated by dividing the amount of income for the billing period by the number of months in the billing period multiplied by the average monthly number of calendar days (now set to 29.3; before 04/02/2014, the value was 29.4).

1. Vacation pay is calculated by multiplying the average daily earnings by the number of vacation days. Please note that calendar days of vacation are counted including weekends (but excluding holidays). To calculate the number of calendar days of vacation, we recommend using.