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What documents to issue for annual paid leave. How to determine the number of unused vacation days to calculate compensation for unused leave when dismissal - read the article.

Question:The worker was hired from May 04, 2017. From May 22, 2017. On July 05, 2017 It was on vacation without salary salary in the amount of 45 kal. From November 20, 2017. to November 30, 2017. It was on vacation without a salary content in the amount of 11 feces. An employee goes to another vacation from July 02, 2018. 52 caluses. Question: When filling out the order for the provision of vacation in the "Working period" line, what dates (for what period) we must specify. Should we eliminate vacation without a content in the amount of 56 caluses for spent time from 04 May 2017. On May 3, 2018. When counting the number of next vacation? How many days of vacation falls over the specified period?

Justification

What documents to be issued for annual paid vacation

Situation: As in the form No. T-6, specify the period of work for which the vacation is provided. During the year, the employee had periods excluded from the experience giving the right to the main vacation

An example of a period definition for which leave is provided to fill out the form No. T-6. The employee during the working year had periods excluded from the experience giving the right to the main vacation

Accountant V.N. Zaitseva entered the organization of January 11, 2017. Accordingly, its first working year continued from January 11, 2017 to January 10, 2018 inclusive. Vacation for this year an employee used completely.

From February 2 to 23, 2018 (22 calendar days), the employee on the basis of her application was given a vacation without salaries.

Of the 22 calendar days of vacation at your own expense, only 14 days in the working year are included in the experience, giving the right to an annual paid leave *. The remaining period of 8 calendar days (22 days - 14 days) from the experience of the work giving the right to leave, is excluded.

In October 2018, the employee was provided with the main annual paid vacation.

When filling out the form No. T-6, the accountant indicated the working year for which the employee was granted a vacation - from January 11, 2018 to January 18, 2019. That is, the end of the working year was not on January 10, 2018, but moved to eight calendar days.

How to calculate the final amount of compensation for unused vacation when dismissal

Leave to care for a child before they reach three years;

Holidays without salary salary with a total duration of more than 14 calendar days.

Important: There are cases where the employee needs to pay compensation as a full year of work, even if he actually has been listed in the organization a smaller period. In particular, it is necessary to make it necessary when the employee is fired, which has worked in an organization less than 12 months, but at least 10.5. The fact is that in 11 months there is full compensation, and 10.5 months have been working to round up to 11.

Also, full annual compensation relies and spent in an organization from 5.5 to 11 months, if the cause of such early layoffs were: 1

State reduction;

Liquidation of the organization;

Conscription;

Recognition of the employee is fully incapable of work according to medical conclusion.

If the employee in his first and only working year in this organization (except the cases listed above) was busy less than 11 months, then this year it has compensation in proportion to spent time (paragraph 35 of the Rules approved by NKTs of the USSR on April 30, 1930 . № 169). That is, the number of unused days of vacation in this case determine by the formula:

In all other cases, pay:

Full annual compensation for every worked 12 months of the working year;

Proportional compensation if the employee worked less than 12 months.

An example of calculating the number of unused vacation days for which it is necessary to pay compensation when dismissal. Employee worked in the organization more than 11 months

A.S. Kondratyev works in the organization from April 15, 2014. He is put on an annual vacation of 28 calendar days.

October 16, 2015 Kondratyev resigned. Annual vacation he never took, so he was compensated for unused vacation.

The number of unused days of vacation accountant determined so.

From 12 to 25 January 2015, Kondratyev was on vacation without salary salary (14 calendar days). Data 14 days must be taken into account when calculating the experience for vacation and compensation for unused vacation (). So, in the first working year, an employee worked with all 12 months and for this year he has full compensation. That is, the number of unused calendar days of vacation for the first working year - 28.

For the second working year, the employee worked less than 12 months (from April 15 to October 16, 2015). Therefore, this year, the accountant calculated him proportional compensation. To calculate the number of unused days of vacation this year, the accountant determined that the number of complete (workers) months from April 15 to October 16, 2015 is six:

The remaining number of days before the dismissal of the employee is two (from 15 to 16 October 2015). This is less than half of the working month. Therefore, when calculating compensation, they are not taken into account.

The number of unused days of vacation for the second working year Accountant determined like this:
28 days : 12 months. * 6 months. \u003d 14 days.

In total, the number of days for which Kondratyev should pay compensation for unused vacation during dismissal, was:
28 days + 14 days \u003d 42 days

Employee is not working since the beginning of the month

Situation: How to determine the number of full past months in order to calculate compensation for unused leave when dismissing, if the employee is not at work since the beginning of the month

In the calculation, take not calendar, but the working months. * For example, if an employee has been taken to work on January 23, then its full-time month expires on February 22. The next working month begins on February 23, and expires on March 22, etc. Indirectly, such an order confirms the provisions of paragraph 1 of the rules approved.

At the same time, if an employee is dismissed before the expiration of a full working month, it is necessary to be guided by paragraph 35 of the Rules approved by the USSR NKT on April 30, 1930 No. 169. That is, when the employee worked exactly half a month or more, this month is taken for full. Monthly, who worked less than half, do not take into account at all.

Suppose an employee before dismissal worked in an organization from January 23 to March 14. In this case, the number of working months will be:

From February 23 to March 14 - 20 days, which is more than half of the working month from February 23 to March 22 (28 days: 2).

Thus, rounding is produced in a majority - up to two months.

If the calendar months were taken into account, the number of worked months would decrease to one. January (from the 23rd to the 30th) and March (from the 1st to the 14th) would not fall into account, and one month would remain - February (from the 1st to the 28th). This option is unprofitable for an employee and does not meet the requirements of the Ministry of Health and Social Development of Russia, set out in a letter dated December 7, 2005 No. 4334-17.

Vladislav Volkov is replied

deputy Head of the Department of Taxation of Revenues of Individuals and Administration of Insurance Packs of the Federal Tax Service of Russia

"Inspectors will compare the incomes of individuals in 6-NDFLs with the amount of payments based on insurance premiums. Such a control ratio inspectors will apply from reporting for the first quarter. All control ratios for checking 6-NDFL are given in. Instructions and samples of filling 6-NDFL for the first quarter, see the recommendation. "

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Members of the Priori Commission, LaborBitters for the Persons in Permissions Skollectively Personal Disposal The specified persons are exempted with the main work with the preservation of money for a period of non-ill months for one year of Art. Exemption from the main work with the preservation of the average earnings for the forgiveness of an interest-free loan: by calculating the NDFL according to the rules operating from 01.01.2016, when issuing an interest-free loan to accrue personal income tax with the formed from the individual Matvyegoda from saving percentage, it is necessary monthly. The question arises: what to do with already accrued tax amounts in the case when the lender forgives the borrower the entire amount of the loan issued.

Exemption from working with the preservation of average earnings

Vacation, business trips and advanced training Annual payable and compensation for non-use-valid reports are paid on the basis of the average production of Art. 114 EDUCATIONAL SETTINGS WITH CONSTRUCTION OF MEDIUM STORE (see Table 1) Art. Article 173 - 176 Service business trips for the employee remains its average price of Art. 167 The direction of the usefulness of the increase in the regulation with the fraud work of the employee is maintained by the average payments of Art. 187. Educational institutions Higher Professional Education Passing Intermediate Certification at I and II Courses: 40 calends. DN. Starting from the III course: 50 calends. DN. In the course of the course, when mastering the main programs in a shorter period: 50 calendis. DN.

№ 8, August 2007

Info

Thirdly, the removal can be simultaneously viewed and as assigned to the labor law by the norms of the procedure, the result of the exercise, expressed in the unaccepting an employee to work. Fourth, the removal is not a measure of the employee's responsibility and therefore it is not necessary whether it is necessary to establish (prove) its guilt, since some reasons for removal are circumstances that do not depend on the parties. Exemption of the employee from work The removal from work should be distinguished from the liberation of the employee from work, which performs the warranty function, providing for the preservation of the average wage and place of work (positions).

Exemption from work according to the Labor Code of the Russian Federation is carried out, for example, in connection with the execution of public or public duties (Art. 170), blood donation and its components (Article 186), advanced training (Art.

Removal from work

You can also select the following main types of finding an employee on vacation without salary salary, which are also excluded from the calculation of the average earnings: - When an organization is obliged to provide a vacation without salary salary to individual preferential categories of workers in their statements, which is provided for by the relevant laws (for example, the provision of employee holidays without preserving the care of the patient with a family member who need care, in accordance with the help of a medical institution; working women to care for newborn children on the term established by the legislation; participants in the Great Patriotic War and in other similar cases); - When an organization gives permission from an employee for his application for short-term leave without salary salary for personal reasons.

Exemption from the main work while preserving the average earnings

TK RF and others federal laws. Despite the absence in the Labor Code of the Russian Federation, instructions on the relevant design of removal from work should be borne in mind that it is issued by a written order (by order) of the employer. This is necessary not only for employer units (accounting, personnel department, etc.), but also if the employee will appeal the corresponding actions of the employer. Removal is made for the period before eliminating circumstances that have become a basis for removing (preventing).

At the same time, for the specified time, the employee is not accrued to the employee, unless the worker has passed the training and testing of knowledge on labor protection, as well as a mandatory preliminary or periodic medical examination (examination) not by its fault.

Liberation from working with salary

TK RF). At the same time missed working days are paid in the amount of average earnings. This liberation is drawn up by the order by the employer, compiled in an arbitrary form. The nuances of the filling of the hospital in the case of pregnancy presented by sick leave for pregnancy and childbirth should be carefully learned.
If there are errors in it, then the risk that the FSS of Russia will not accept the cost of paying benefits to compete. The procedure for issuing disability sheets is approved by the Order of the Ministry of Health and Social Development of Russia of June 29, 2011 No. 624N. According to this document:

• such a piece has its own encoding - 05.
  In an additional sick leave (in case of complicated delivery), the doctor also affixed code 020;
• it may stand in it that a woman is registered in the early periods of pregnancy.

This means that: a worker has a manual, but for his payment I need a confirmation certificate (p.

Order exemption from working with salary preservation

Finding in the office of a pregnant woman without fulfilling her labor function does not meet the objectives of labor legislation and special care for the health of pregnant women (Article 1, Ch. 41 of the Labor Code of the Russian Federation). Details in the framework of the personnel system: 1. Situation: Should the employer require the physical presence of a pregnant woman in the office, or it can all the period before making maternity leave do not go to work. The employee recommended easy work, while the employer does not have a suitable job if a pregnant employee is recommended easy work, and the employer cannot provide it with the necessary working conditions at the same place, the employee should be released from working with the preservation of the average earnings (Article 254 of the Labor Code of the Russian Federation). At the same time, the legislation does not contain the obligations of the presence at the work of a pregnant employee during its exemption from work.

The periodization period of the employee from working with salary preservation

Attention

In some cases, reduce the time of work in harmful aggregates will not work. The translation is needed for the following female workers: regardless of the industry or the direction of the company's activities for making a transfer to another job require two documents (part 1 of Art. 254 of the Labor Code of the Russian Federation, the letter of Rostrud dated July 29, 2009 No. 2263-6-1):

• statement of employees, drawn up in arbitrary form;
• medical conclusion. It reflects a comprehensive assessment of the health status of a woman, including medical contraindications to perform certain types of work (para.

3 sub. "B" p. 13 Procedure for issuing certificates and medical conclusions).

Please note that a woman can present a medical conclusion in an arbitrary form or in form No. 084 / y. Despite the fact that Form No. 084 / U has lost its strength (the order of the USSR Ministry of Health of October 10, 1988 No. 750), such a document is better to accept.
Partial salary preservation (50%) is provided for, for example, articles 190 and 197 of the KZOT RF when exemption from the work of employees, successfully studying without separation from production in the evening (replacement) and correspondence schools, higher and secondary special educational institutions, as well as women Child care (Art. 167). Without salary salary, employed by employees admitted to entrance exams to higher and secondary special educational institutions (Article 195), to familiarize themselves directly at work with work on selected specialty and preparation of materials to the diploma project (Article 199), as well as in accordance with Art.

It is not provided if the employee fully used the annual leave for the current working year, but before childbirth wants to relax additionally. At the same time, the next working year did not come. For example, for the period from 04.03.2013 to 03/03/2014 in the summer of 2013, an annual vacation of 28 calendar days was issued. Pregnancy and childbirth will begin on December 27, 2013. If in such a situation, an employee requests another vacation, the employer has the right to refuse her in such a request.

It is possible to argue that it is possible that the working year for which a woman is relying a vacation has not yet come, and the relying annual vacation has already been used. The provision of leave in advance, before the new working year, the Labor Code of the Russian Federation is not provided.

Exemption from working with salary salary what does

Breaks for feeding are subject to payment in the amount of average production of Art. 258 Failure to comply with the norms of labor, non-calculatory duties: - by the fault of the employer - the payment of it is wrapped in the amount of not lower than the average-selling fee of the employee, calculated in proportion to the actual work time; - for reasons, not dependent employer and employee, - the employee is preserved at least2 / 3 tariff rates (salary) calculated in proportion to the actual correction time of Art. 155 Dost time idle time, which emerged: - by the fault of the employer, paying the amount of at least 2/3 of the staff of the employee; - for reasons, not dependent employer and employee, is paid in the amount of at least 2/3-tariff rate (salary), calculated interval idle time Art.

Liberation from working with salary storage Article

In this case, the employee will perform another function temporarily only until it is pregnant. Translation design is carried out according to general rules. With a worker, it is necessary to conclude an additional agreement (Art. 72 of the Labor Code of the Russian Federation) and publish an order. The agreement reflects the conditions that change due to the change of position: a transfer period (for a period of pregnancy), a new position, wage conditions, work hours.

Important

Fill out the workbook in this case is not necessary, since the translation is not permanent (clause 4 of the rules of conducting and storing labor books, approved. Decree of the Government of the Russian Federation of 16.04.2003 No. 225). In practice, a situation is possible when a female person is requesting to translate it, but the employer has no vacancies or suitable work. For example, in a cleaning company, all types of work are associated with chemicals that are prohibited pregnant.

In this case, it will have to be released from work (h.