Most people like to go on vacation in the summer. In this article we will figure out which employees should be allowed to go on vacation and when. We will also pay special attention to how many days of vacation a person can have in different situations.

There are two types of vacations - basic and additional. Naturally, we are talking about paid vacations. We will not talk about unpaid leave and educational leave in this article.

So, annual paid leave is granted to employees - that is, people who work on the basis of employment contracts. Both urgent and indefinite. This includes part-time workers, seasonal workers, homeworkers and remote workers.

Who is entitled to additional and extended vacations?

Some people are also entitled to additional leave. In particular, these are employees with irregular working hours and those who work in hazardous conditions.

Let us draw attention to two significant points regarding additional leave for work in the Far North.

Firstly, external part-time workers should be given additional leave for working in the North. The general rule states: employees working in the Far North or equivalent areas are subject to the provisions of Law No. 4520-1 of February 19, 1993. This law establishes state guarantees and compensation that should compensate for additional material and physiological costs associated with living and working in extreme conditions. One of such compensation is the right of employees to additional vacations (Article 14 of the Law of February 19, 1993 No. 4520-1, Articles 321, 302 of the Labor Code of the Russian Federation). However, in accordance with Article 287 of the Labor Code of the Russian Federation, guarantees and compensation for persons working in the Far North and equivalent areas are provided only at their main place of work. It would seem that “northern” part-time workers do not have the right to additional leave.

At the same time, labor legislation does not provide grounds to qualify the right to additional leave as a guarantee or compensation. The types of leaves and the procedure for their provision are regulated by Chapter 19 “Vacations” of Section V “Rest Time”, and not by the provisions of Section VII “Guarantees and Compensations” of the Labor Code of the Russian Federation. Article 321 of the Labor Code of the Russian Federation, which determines the rules for granting leave to part-time workers, also does not equate additional leave with guarantees or compensation. Thus, the restrictions established by Article 287 of the Labor Code of the Russian Federation do not apply to paid additional leave, which should be provided to external part-time workers working in the Far North or equivalent areas. A different approach would violate the rights of part-time workers who, in difficult climatic conditions, work not only at their main place of work, but also at an additional place of work.

note

If employees are not given leave, the employer will be punished. For organizations, the fine ranges from 30,000 to 50,000 rubles. And for repeated violation there is a fine of 50,000 to 70,000 rubles. (Parts 1 and 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

This is confirmed by the Supreme Court of the Russian Federation in a review dated 02/26/2014 and lower courts (see, for example, the appeal rulings of the Krasnoyarsk Regional Court dated 12/24/2012 No. 33-11243, Kamchatka Regional Court dated 06/28/2012 No. 33-884/2012).

Secondly, if an employee periodically goes on business trips to the Far North, there is no need to provide additional leave. It's simple.

Employees who go on a business trip are guaranteed to retain their place of work (position), average earnings, as well as reimbursement of expenses associated with the business trip. This is stated in articles 167 and 168 of the Labor Code of the Russian Federation. Not everyone has the right to additional leave related to work in the Far North and equivalent areas. And only for employees who have entered into an agreement with an organization located in the Far North or an equivalent area. Or a person works in the North on a rotational basis (Articles 321, 302 of the Labor Code of the Russian Federation).

It is impossible not to say a few words about the Chernobyl victims. Their additional vacations are paid for by social security authorities. To do this, give the person a certificate about the amount of average earnings in any form (see sample). In the certificate, indicate the total amount of vacation pay. By the way, this payment is not subject to personal income tax and insurance premiums (letter from the Ministry of Finance of Russia dated July 23, 2010 No. 03-04-05/10-413, FSS of Russia dated November 17, 2011 No. 14-03-11/08-13985). The certificate must also reflect the period for which additional leave is granted.

The certificate is signed by the head of the organization and the chief accountant (with a transcript of the signatures), and the document is certified with a seal. This is stated in subparagraph “b” of paragraph 2 of the Rules for payment of additional paid leave, approved by Decree of the Government of the Russian Federation dated March 3, 2007 No. 136.

When to grant leave

In general, the right to the first annual leave at a new place of work arises for an employee after six months of continuous work (Part 2 of Article 122 of the Labor Code of the Russian Federation). Some employees, at their request, must be given leave in advance. But an employee can take vacation for the second and subsequent years of work at any time of the working year in accordance with the schedule.

Leave in advance must be provided to employees under 18 years of age, women before maternity leave, adoptive parents of children under three months of age, husbands while their wives are on maternity leave, etc. These are the requirements of Articles 122, 123 and 267 of the Labor Code .

Also, the categories of those who are entitled to receive leave in advance may be listed in other legislation. For example, these are veterans (Article 14-19 of the Federal Law of January 12, 1995 No. 5-FZ).

How to calculate length of service for vacation

To figure out whether an employee can go on vacation, you need to know his length of service. The rules for calculating this value are set out in Article 121 of the Labor Code of the Russian Federation.

So, the length of service that gives the right to basic paid leave includes not only the time of actual work. The length of service also includes the time when the employee did not actually work, but in accordance with the law, he retained his place of work. For example, this is illness, holidays, medical examination, etc.

The length of service also includes time: forced absenteeism due to illegal dismissal or suspension from work and subsequent reinstatement to the previous job; suspension from work of an employee who failed to undergo a medical examination through no fault of his own. You can include other periods of time in your length of service if this is provided for in an employment (collective) agreement or a local act of the organization.

At the same time, the length of leave for leave does not include the time the employee is absent from work without good reason (including in cases provided for in Article 76 of the Labor Code of the Russian Federation) and the time of leave to care for a child until he reaches three years of age.

Let's talk separately about vacations without pay. 14 days of leave at your own expense affect the length of service for annual paid leave. But do not include anything over 14 calendar days in your vacation experience.

Manager A.S. Kuznetsov began working at Omerta LLC on May 6, 2016. From June 1 to June 30, 2016 (30 calendar days), the employee, based on his application, was granted leave without pay.

Of the 30 calendar days of leave at your own expense, only 14 days in a working year are included in the length of service for annual paid leave. The remaining period of 16 calendar days (30 days - 14 days) is excluded from the vacation period.

Thus, Kuznetsov will have the right to the first annual leave after six months of continuous work in the organization, that is, from November 6, 2016 (regardless of the duration of the available leave at his own expense). And the right to a second annual leave is not from May 6, 2017, but after a year and 16 days, that is, from May 22, 2017.

When vacation is postponed or extended

Annual leave can be postponed or extended. This can be done both during the current year of work (working year) and the next year.

Annual paid leave is extended or transferred to another period in the event of temporary disability of the employee. Another reason for transfer or extension is that a person performs state duties during his annual paid leave, if labor legislation provides for this to be exempt from work. The employer determines the specific dates to which the vacation is transferred, taking into account the wishes of the employee. An employee can take the entire vacation or divide it.

For your information

An employee can be granted vacation for two to three years at once if the person has accumulated vacation days over several years. This follows from articles 123 and 124 of the Labor Code of the Russian Federation.

Also reschedule the vacation if vacation pay was not paid at least three days before the start of the vacation or if the employee was not notified two weeks in advance about the start date of the vacation. In these two cases, the employee writes a free-form transfer application, in which he indicates the desired dates for transferring the vacation.

Let us add that annual leave, with the consent of the employee, can be transferred to the next working year if the employee’s absence from work adversely affects the employer’s activities. The employee must use the leave no later than 12 months after the end of the working year for which the leave is granted. In other words, you can only transfer your vacation to the next working year.

Such rules are established by Article 124 of the Labor Code of the Russian Federation.

How long is the vacation?

We have already mentioned that usually the duration of annual paid leave is 28 calendar days of paid rest. If an employee has the right to extended or additional leave, then all these days must be added up. This will be the total duration of the vacation.

There is no limit on the duration of rest in a calendar year. So, if a person has accumulated unused days, he can, in agreement with the employer, take them all off at once. Let’s say an employee is entitled to annual basic paid leave of 28 calendar days. And over the last two working years, he has not used 40 days of vacation. The employee has the right to take all these days off within one calendar year.

These rules are established by Articles 115 and 120 of the Labor Code of the Russian Federation.

Be careful: when determining the length of vacation, non-working holidays should be excluded from the calculation. Moreover, both federal (specified in Article 112 of the Labor Code of the Russian Federation) and regional. The latter establish the authorities of the constituent entities of Russia. This procedure follows from the set of norms of Articles 22, 120 of the Labor Code of the Russian Federation, Part 1 of Article 72 of the Constitution of the Russian Federation, Article 4 of Law No. 125-FZ of September 26, 1997. The correctness of this approach is confirmed by Rostrud in paragraph 2 of letter No. 697-6-1 dated September 12, 2013.

A.S. Kuznetsov has been working at Omerta LLC as a manager for more than two years. He has accumulated unused days of annual basic paid leave. Kuznetsov decided to use them - on May 13, he wrote an application for leave from June 1 to June 21, 2016.

To calculate vacation pay, the accountant calculated the total duration of Kuznetsov’s vacation. June 12, 2016 is a non-working holiday (Article 112 of the Labor Code of the Russian Federation). Therefore, the accountant excluded it from the calculation. Thus, the duration of Kuznetsov’s vacation was 20 calendar days – from June 1 to June 11 and from June 13 to June 21, 2016.

When leave is granted in working days

For some categories of employees, vacation is set not in calendar days, but in working days. In particular, two working days of vacation for each month of work are due to seasonal employees and people with whom the employment contract is concluded for a period of no more than two months (Articles 291, 295 of the Labor Code of the Russian Federation).

For all other employees whose vacation is set in working days in accordance with the law (for example, judges, scientific employees with an academic degree, etc.), convert its duration to calendar days. To do this, calculate the duration of vacation according to a six-day workweek schedule.

That is, from the start date of the vacation, count the number of working days of vacation according to the calendar of a six-day working week. This will determine the last day of your vacation. After this, recalculate the total vacation period into calendar days (Article 120, Part 5, Article 139 of the Labor Code of the Russian Federation).

Since June 14, 2016 G.N. Solovyova (employed in work with hazardous working conditions) was given additional paid leave for 12 working days. The working conditions of the worker were recognized as harmful according to the results of workplace certification carried out in 2013.

Solovyova is not a seasonal employee, and she has an open-ended employment contract. Therefore, the accountant recalculated the duration of Solovyova’s additional leave into calendar days.

To do this, from the start date of the vacation (June 14, 2016), the accountant counted 12 working days according to a six-day workweek schedule and determined the last day of vacation (June 27, 2016).

Thus, Solovyova is granted additional leave from June 14 to June 27, 2014 inclusive, that is, for 14 calendar days.

How can you share your vacation?

An employee can take the entire vacation or divide it into several parts. The breakdown of vacation occurs by agreement between the employee and the employer’s administration. No additional documents are required.

Simply, the date of granting each part of the vacation is recorded in the vacation schedule.

Let us remind you that the schedule for the next calendar year is drawn up at least two weeks before the start of the year.

There is only one limitation: at least one of the parts of the divided vacation must be at least 14 calendar days. That is, the remaining days of rest can be taken for a week or a week, and then three more times for a couple of days. In principle, an employee has the right to take at least one day of vacation for 28 weeks in a row, but such “rest” is unlikely to be beneficial.

This procedure is established in Article 125 of the Labor Code of the Russian Federation.

Tax consultantTamara Petrukhina

Practical accounting

You need to apply for annual leave in the following order:

• draw up a vacation schedule;
• provide leave to the employee (scheduled or unscheduled);
• arrange an extension (postponement) of vacation (if necessary).

• part-time worker;
• the head of the organization (the procedure differs depending on whether the issue of granting him leave falls within the competence of the participants (shareholders) of the company or the competence of the head of the organization himself);
• employee with subsequent dismissal (the procedure differs depending on whether leave is granted upon dismissal of one’s own free will or by agreement of the parties).

Vacation scheduling

Employers draw up a vacation schedule in accordance with the legally established obligation (Part 4 of Article 122, Article 123 of the Labor Code of the Russian Federation).

At the same time, a unified point of view has not been developed regarding the registration of a vacation schedule by an individual entrepreneur employer.

Opinion of Rostrud in letter No. 3683-6-1 dated December 20, 2011: the availability of a vacation schedule for an individual employer is not a mandatory legal requirement. This is due to the fact that the procedure for providing days off and annual paid leave is determined by agreement between the employee and the employer - an individual (Article 305 of the Labor Code of the Russian Federation). However, if the number of employees is significant, then it is advisable to draw up the specified schedule in the manner provided for in Part 1 of Art. 123 of the Labor Code of the Russian Federation, namely, no later than two weeks before the start of the next calendar year.

Opinion of Rostrud in letter No. 4414-6 dated October 31, 2007: individual entrepreneurs - employers issue local regulations (including vacation schedules) in a general manner. Moreover, in this clarification the obligation to draw up a vacation schedule does not depend on the number of employees.

Hassle-free option

It is advisable for an individual entrepreneur employer to draw up a vacation schedule regardless of how many employees he has on staff.

In general, vacations are provided to employees according to the approved vacation schedule. The vacation schedule is published in a unified form or independently approved by the employer. If the employer decides to use the forms developed by the State Statistics Committee of Russia, he must draw up a vacation schedule according to Form No. T-7.

The vacation schedule must provide for annual paid vacations for all employees, with the exception of certain categories. In addition to the annual basic paid vacations, the schedule must include annual additional paid vacations (if their provision is provided for by current legislation). In this case, unused vacations from previous years may be included in the vacation schedule.

The employer (the person authorized to maintain the vacation schedule) independently decides whether to be guided by the employee’s opinion about a specific period of the calendar year in which it is convenient for him to use vacation (taking into account his own interests - for example, periods of increased workload, when mass departure of employees on vacation is undesirable ). In this case, the right of certain categories of employees is necessarily taken into account, who, in cases provided for by law, are granted annual paid leave in advance or at their request at a time convenient for them (Part 3 of Article 122 of the Labor Code of the Russian Federation).

If at the time of drawing up the schedule, employees or the employer find it difficult to determine specific dates for granting vacations, the vacation schedule may indicate not specific dates, but the month of provision of vacation (with the possibility of making changes in the future).

The vacation schedule for the next calendar year must be drawn up and approved no later than two weeks before the start of the calendar year, that is, no later than December 17 of the current year. The vacation schedule is mandatory for both the employer and the employees.

Confirmation: Art. 123 Labor Code of the Russian Federation, Part 2, 4 Art. 9 of Federal Law No. 402-FZ of December 6, 2011, Instructions for the application and completion of forms for recording labor and its payment (No. T-7), approved. Resolution of the State Statistics Committee of Russia No. 1 of January 5, 2004

If the employer was created, for example, at the beginning of the current calendar year, it is also recommended that he draw up and approve a vacation schedule for the current year.

The vacation schedule is a mandatory document for the employer. Its presence will prevent the risk of being held accountable for violation of labor laws (for example, during an unscheduled inspection). Requirement of Part 1 of Art. 123 of the Labor Code of the Russian Federation, which states that the vacation schedule is drawn up no later than two weeks before the start of the calendar year, will not be observed in this case. But this is not the employer’s fault, since at that time it did not exist yet.

The vacation schedule can be drawn up on the date when the staff is fully formed after the employer begins operations, or on a later date, but preferably before employees begin to take annual paid vacations.

If the newly created employer does not have an approved vacation schedule for the current calendar year, employees can go on annual vacation this year based on personal statements.

It must be taken into account that in certain cases, for refusal to go on vacation according to the vacation schedule, the employer has the right to bring the employee to disciplinary liability.

Providing leave

• issuing an order (instruction) on granting leave to an employee;
• calculation and payment of vacation pay;
• entering information about leave into personnel documents.

An order (instruction) on granting annual leave to an employee is issued in a unified form or independently approved by the employer. If the employer decides to use the forms developed by the State Statistics Committee of Russia, he must draw up an order according to form No. T-6 (form No. T-6a - in the case of issuing vacations to several employees with one order). The order is issued based on the vacation schedule approved by the employer. The order is drawn up and signed by the responsible persons. When preparing it you must:

• determine and indicate the period of work for which the employee is granted leave;
• take into account the specifics of the right to leave for a particular employee (including the length of service required to grant leave). It should be borne in mind that certain categories of employees have the right to be granted leave in advance or at a time convenient for them;
• determine the duration of the vacation (including recalculating the number of days of vacation if holidays fall during the vacation period).

Confirmation: Art. 122-123 of the Labor Code of the Russian Federation, Instructions for the use and completion of forms for recording labor and its payment (No. T-6, No. T-6a), approved. Resolution of the State Statistics Committee of Russia No. 1 of January 5, 2004

Calculation and payment of vacation pay to employees

When calculating and paying vacation pay to an employee, a calculation note is drawn up using an independently developed or unified form. If the employer decides to use the forms developed by the State Statistics Committee of Russia, the calculation note must be drawn up according to form No. T-60. The HR employee fills out the front side of the calculation note.

Vacation pay must be accrued and paid no later than three calendar days before the start of the employee’s vacation.

Confirmation: Part 9 of Art. 136 Labor Code of the Russian Federation, Art. 9 of Federal Law No. 402-FZ of December 6, 2011, Rostrud letter No. 1693-6-1 of July 30, 2014, No. 3707-6-1 of December 21, 2011, paragraph 3 of Rostrud letter No. 428- 6-1 dated March 22, 2012

Entering information about leave into personnel documents

You must enter information about your vacation:

• to your personal card. Information about the vacations granted to the employee, the number of calendar days of vacation, the start and end dates of vacation, as well as the basis for granting vacation (details of the order for granting vacation) must be entered in section VIII “Vacation” of the employee’s personal card;
• to the employee’s personal account, compiled according to an independently developed or unified form (forms No. T-54, No. T-54a);
• on the time sheet. When using a unified form, you must enter the letter code “OT” or numeric code “09” if annual basic paid leave is provided, or the letter code “OD” or numeric code “10” if annual additional paid leave is provided.

Depending on whether leave is provided on schedule or unscheduled (at the request of the employee), this general procedure has some features.

On schedule

Since the employee’s vacation begins exactly on the date that was originally planned, in column 6 and column 7 of the vacation schedule, the “planned” and “actual” dates will not differ, so there is no need to make changes to the schedule after the employee goes on vacation.

Off schedule

The application for leave must be written by the employee taking into account the above-mentioned period for payment of vacation pay, that is, no later than three calendar days before the start of the employee’s vacation. This is necessary so that the employer does not violate the requirements of labor legislation when paying vacation pay.

Since the employee’s vacation does not begin on the date that was originally planned, in column 6 and column 7 of the vacation schedule, the “planned” and “actual” dates will differ. For example, in the “planned” column it was indicated “06/23/2014”, but the parties agreed to postpone the start date of the vacation to July 1, 2014. Therefore, in the “actual” column, upon the fact that the employee goes on vacation, “07/01/2014” will be indicated.

Confirmation: Art. 123-124 Labor Code of the Russian Federation, Art. 9 of Federal Law No. 402-FZ of December 6, 2011, Instructions for the application and completion of forms for recording labor and its payment (No. T-7), approved. Resolution of the State Statistics Committee of Russia No. 1 of January 5, 2004

In addition to the employee’s application, other documents may be required to apply for unscheduled leave. Thus, when a pregnant woman is granted annual paid leave immediately before maternity leave (Article 260 of the Labor Code of the Russian Federation), the employee is required to have a medical certificate confirming the state of pregnancy and, accordingly, her right to take advantage of this privilege (Rostrud letter No. 659-6- 0 dated March 18, 2008). When applying for leave, the head of the organization may need a decision from the authorized body of the organization if the issues of granting leave to the general director (director) are within the competence of this body.

Extension (postponement) of vacation (if necessary)

Leave must be extended or postponed in the following cases:

• the employee was temporarily disabled (sick) during vacation. In this case, an extension (transfer) is possible if the days of vacation coincide with days of illness. If other days of rest added to the vacation coincide with the period of incapacity for work (for example, days off due to the donor employee), there are no grounds for extending (postponing) the vacation (Rostrud letter No. 2206-6-1 dated July 23, 2010);
• during vacation, the employee performed government duties that provided for release from work (for example, a juror, a member of the election commission - part 3 of article 11 of Federal Law No. 113-FZ of August 20, 2004, paragraph 17 of article 29 of the Federal Law No. 67-FZ dated June 12, 2002);
• there were other grounds for extending or postponing leave provided for by labor legislation or local regulations of the employer (for example, in connection with the illness of an employee’s family member).

If an employee, in the event of the above circumstances, wishes to extend annual leave without leaving it, he must notify the employer about this before the end of the leave in any available way (by telephone, telegram, etc.). These circumstances are the basis for automatically extending vacation by the appropriate number of days, for example, by the number of days of incapacity (clause 18 of the Rules, approved by Decree of the People's Commissariat of Labor of the USSR No. 169 of April 30, 1930 (valid to the extent that does not contradict the Labor Code of the Russian Federation)). The employee must notify the employer so that his absence after the end date of the vacation is not classified as absenteeism. Upon returning from extended leave (or earlier, if possible), the employee submits supporting documents to the employer (certificate of incapacity for work, certificates, etc.).

If the employee intends not to extend the vacation, but to transfer its unused part to another period, he must leave the vacation at its end (in accordance with the order for granting leave) and submit to the employer a corresponding application with supporting documents attached (see Employee’s Application for Transfer leave for another period). The employee and employer must agree among themselves (at least in advance) on the time of provision of the unused part of the vacation. At the same time, the minimum and maximum number of vacation days that can be carried over to the next year is not determined by labor legislation.

Confirmation: part 1 art. 124 of the Labor Code of the Russian Federation.

There are cases in which the vacation should only be postponed to another date agreed with the employee, and not extended. These are the following situations:

• the employee was not paid vacation pay on time (i.e. no later than three calendar days before the start of the vacation);
• the employee was notified of the leave less than two weeks before it began.

In exceptional cases, when granting leave to an employee in the current working year may adversely affect the normal course of work of the organization (individual entrepreneur), the leave may be transferred to the next working year at the initiative of the employer (with the consent of the employee). In this case, the employee must use the leave no later than 12 months after the end of the working year for which it is granted.

It should be taken into account that the possibility of transferring vacation to the next year is limited by law. Thus, failure to provide annual paid leave for two consecutive years is prohibited.

Confirmation: part 3-4 art. 124 of the Labor Code of the Russian Federation.

The employee may ask to reschedule his vacation due to personal circumstances (for example, he was unable to purchase plane or train tickets), that is, to provide vacation not according to schedule. In cases where the reason for the transfer is related solely to the desire of the employee, the vacation can be transferred only by agreement of the parties, since the vacation schedule is mandatory for the employer and employee.

All employees carrying out their activities under an employment contract are entitled to annual paid leave. Its payment is based on regulatory documents regulated by Russian legislation.

What is vacation and who can use it?

Annual leave is a paid break from work that every employee of an organization can take to restore strength and performance. During this period, he retains his position and the average salary.

Persons who are in permanent, temporary or seasonal work can take advantage of the right to labor leave. And also people who carry out their production activities part-time, at home, remotely, etc. The vacation period cannot be canceled or shortened. The rule does not apply to employees with civil labor contracts, such as contract agreements, assignments.

Duration

How many days of leave will be granted to an employee while maintaining his job and average earnings is specified in the organization’s employment contract or is decided on an individual basis in compliance with all labor legislation. Typically, the duration of such a period is twenty-eight calendar days.

As a rule, the procedure for granting vacations allows each employee of the organization to take advantage of annual paid days of rest. This time may be extended in accordance with the Labor Code and company regulations.

Getting extra days off

Additional leave, which preserves the place and average monthly pay, is granted to the following persons:

• those involved in hazardous and harmful work activities;
• with a special specific nature of work;
• with irregular days;
• working in the Far North or in places with difficult working conditions.

The organization, due to its capabilities - both financial and production - can itself regulate the procedure for providing additional days of rest, even if this is not provided for by labor legislation.

Additional leave is provided to persons working in harmful and dangerous work. These are underground and mining activities, zones of radioactive contamination and other places that negatively affect human health due to the influence of a number of chemical, physical, biological and other factors.

Employees who work irregular hours also have the right to an additional vacation period, the duration of which is determined by the company’s collective agreement. Such rest should not be less than three days. If additional leave is not provided, overtime is considered overtime work and is paid accordingly.

If funding for workers with irregular schedules comes from the federal budget, then the grounds for temporary suspension from work are prescribed by the legislation of the Russian Federation. If payment is made by a local government, then the conditions and norms are regulated by the regional government.

Paid leave - both basic and additional - is calculated in calendar days. Has no time limits. Holidays and non-working days are not included in the vacation period and are not paid.

When determining the total duration of the period of temporary disability, additional days of rest are summed up with the days of the main one.

About work experience

The calculation of vacation provided by an organization is calculated based on a number of factors. This:

• Period of work in production.
• Unable to work time of an employee, when he retains his position and annual leave.
• Forced absenteeism due to dismissal or removal from work, which occurred illegally, with the future
• Other situations when an employee did not show up for work, but these “downtimes” are regulated by a collective and labor agreement or regulatory documents of the organization.

The procedure for granting vacations does not include in the length of service the time when the employee was absent from work without good reason. This also applies to cases of exclusion from the production process under Article 76 of the Labor Code of the Russian Federation.

Persons who are temporarily unable to fulfill their duties in connection with child care are not entitled to labor leave. Employees who go without pay for a certain period are not entitled to annual paid days off. Especially if its duration was more than seven working days.

Additional days of rest are provided to employees working in harmful and dangerous industries.

The procedure for granting vacations

According to the legislation of the Russian Federation, every employee of the organization is entitled to an annual rest period. In the first year of employment, an employee has the right to temporary release from the production process only after six months of continuous work experience. If the employer does not object, then the leave may be granted earlier.

Before the expiration of the six-month period, the right to temporary suspension from work is granted to women before going on maternity leave or immediately after it. Employees under the age of eighteen and people who have adopted children under the age of 3 months, as well as in other situations provided for by law, are entitled to this benefit.

The employee takes the second regular vacation according to the vacation schedule approved by the organization.

Sequence

The annual vacation period is provided in accordance with the organization’s schedule, which is approved by the head of the enterprise and the trade union 14 days before the start of the new calendar year. All employees of the company, including the employer, are included in it. The worker is notified of temporary suspension from work, according to the legislation of the Russian Federation, two weeks in advance.

The procedure for granting vacations allows you to take paid rest days at any time:

• Pregnant women.
• To a husband while his wife is on maternity leave.
• Persons who have adopted a child under 3 months of age.
• Employees whose age has not reached eighteen years.
• People recalled from work leave.
• Parents, guardians or guardians raising a disabled child under the age of eighteen.
• Military personnel.
• For military wives, along with leave for the military man's husband.
• Women with two or more children under the age of twelve.
• Single men raising two or more children under the age of twelve.
• Honorary donors of Russia.
• Heroes of Labor, the Soviet Union and Russia, as well as holders of the Order of Glory.

If the employer denies the right to take annual leave at a convenient period, then self-care in the above cases will not be considered absenteeism.

Extension or transfer

Labor leave can be extended or transferred to another period:

• In case of temporary disability of an employee.
• If the employee performed government duties during the planned vacation.
• When an employee of the organization did not receive payment for the required days of rest or was not warned fourteen days in advance about the period of temporary disability.
• If the absence of an employee in the current year will negatively affect the production activities of the organization. In this case, it is possible to transfer days of paid rest to the next year, but the vacation must be used within the next year.

A violation of Russian legislation is the refusal to provide an employee with paid leave for two years in a row, as well as the failure to provide paid leave to persons under the age of eighteen and employees whose activities are related to dangerous and harmful activities.

Dividing the vacation period into parts

It is allowed to divide labor leave into parts by mutual agreement of the parties. Here, at least one part of the annual period of incapacity must be at least two weeks.

Feedback and financial compensation

Recall of an employee from the annual rest period is carried out only with his consent. Unused vacation days are provided at a time convenient for the employee during the current year. The unused portion may be added to the next paid period of suspension.

It is impossible to recall an employee from vacation if his age has not reached eighteen years; women expecting a child; persons whose activities are associated with harmful and dangerous working conditions.

An employee, instead of vacation days that are not included in the main 28 calendar days, can use monetary compensation.

Expectant mothers, employees under 18 years of age and persons whose work activity is particularly difficult, harmful and dangerous are not provided with financial payment in lieu of vacation.

Maternity leave period

A certificate of incapacity for work is sufficient grounds for obtaining maternity leave for 70 calendar days before childbirth (if a woman is expecting more than one child, the period of release from work is extended to 84) and after childbirth - for 70 days. In case of difficult childbirth - for 86 calendar days. If two or more children were born - for 110 days. The calculation of vacation is accompanied by the payment of social benefits, the amount of which is determined by the legislation of the Russian Federation.

The rest period associated with pregnancy and childbirth is accrued cumulatively. Provided regardless of the number of calendar days used by the woman before this period.

Leave for students

Study leave is granted to people for training by the employer or studying independently in state accredited bachelor's, specialist's, master's programs in part-time and part-time forms of study. The organization provides an additional period of rest while maintaining the average salary for certification in the first and second year for a period of up to forty calendar days. In subsequent courses - up to 50.

Leave without pay is also provided:

• Persons admitted to entrance examinations.
• Employees who are students of preparatory departments of higher educational institutions for final certification.
• For people to pass certification for bachelor's, specialty and master's degrees on a full-time basis.
• Workers who are mastering state programs for distance learning to obtain accreditation. In addition, once a school year the organization fully pays for travel to and from the educational institution.
• Persons continuing their studies at a bachelor's, specialist's or master's degree in part-time and part-time forms of study, for a period of up to ten months at the beginning of the state final certification.

The working week here is shortened by seven hours. The period of release from work is paid at 50 percent of the average salary at the place of work, but not less than the minimum wage. By mutual agreement, working time is reduced by one working day or its duration is shortened.

Guarantees and compensation for employees who study and work at the same time, but do not have state accreditation for bachelor's, specialist or master's programs, are regulated by collective and labor agreements.

Holidays in 2019

Determining the duration of vacation

Chapter 19 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) provides that all employees have the right to annual leave while maintaining average earnings. According to Article 115 of the Labor Code of the Russian Federation, employees are granted annual leave with preservation of their place of work (position) and average earnings of 28 calendar days. Some employees are provided with extended regular vacations, for example, such categories as:

• employees under the age of 18 are granted vacation of 31 calendar days (Article 267 of the Labor Code of the Russian Federation);
• for teaching staff from 42 to 56 calendar days (Resolution of the Government of the Russian Federation of May 14, 2015 N 466);
• disabled people of all disability groups for at least 30 calendar days (Article 23 of the Federal Law of November 24, 1995 N 181-FZ);
• etc.

At the same time, the employer has the right, on his own initiative, to increase the duration of vacations for other categories of employees.

Making a vacation schedule

Vacations are provided based on the vacation schedule, which is approved no later than two weeks before the start of the calendar year by the employer and is mandatory for both the employer and the employee (Article 123 of the Labor Code of the Russian Federation).

When drawing up a vacation schedule, it is necessary to take into account the wishes of employees who have the right to vacation at a time convenient for them. Such employees include:

• minor workers;
• husbands while their wives are on maternity leave;
• part-time workers have the right to leave at the time of leave at their main place of work (Article 186 of the Labor Code of the Russian Federation);
• honorary donors;
• and so on.

Since the employees listed above have the right to leave at a time convenient for them, they need to check with them when they plan to go on leave.

If an employee does not fall under a preferential category, the employer has the right to schedule him a vacation at any time.

According to Article 125 of the Labor Code of the Russian Federation, by agreement of the parties between the employee and the employer, vacation can be divided into parts, but so that one of the parts of the divided vacation is at least 14 calendar days. The remainder of the vacation is divided into any parts. However, according to the explanations of officials set out in Letter of the Federal Service for Labor and Employment dated July 17, 2009 No. 2143-6-1, the employer does not have the right to independently decide the issue of not only dividing annual paid leave into parts, but also the duration of these parts. This issue can only be resolved by agreement of the parties to the employment contract. This norm should be taken into account when drawing up a vacation schedule.

If the employer divides the vacation into parts, he is obliged to check with the employee whether he agrees to divide the vacation.

The vacation schedule is always carefully checked by labor inspectorate employees. If the organization does not have one, an administrative penalty may be imposed on the employer for failure to comply with labor laws in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation.

If the employment relationship is concluded after the approval of the vacation schedule, then the vacation is granted according to the rules of Article 122 of the Labor Code of the Russian Federation. For such employees, the right to leave arises after six months of work, and for some earlier (for pregnant women, minors, donors, etc.). By agreement of the parties, leave can be granted earlier than six months to all categories of workers (Part 2 of Article 122 of the Labor Code of the Russian Federation). In these situations, leave is granted based on the employee’s application.

We issue a vacation: notification, order, application, etc.

When vacation approaches, despite the fact that it is time for vacation according to the vacation schedule, the employer is obliged to notify each employee of the start time of the vacation, against signature, no later than two weeks before it starts. At the same time, the employer determines the forms and methods of notification independently (letter of Rostrud dated July 30, 2014 N 1693-6-1). These may be separate notices to employees, introductory sheets and statements, etc.

Then a vacation order is issued. The order form can be used approved by the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1. You can also use a free form of the vacation order. The employee must familiarize himself with the vacation order against signature.

There is no need to write an application for scheduled leave. An application will only be required if there was no vacation on the schedule. For example, when granting leave to an employee hired in the current year. Or if the vacation is used with the consent of the employer not according to the schedule.

In the working time sheet, vacation days are reflected by the code “FROM” or “09”.

It is also necessary fill out your personal T-2 card. A note about vacation is made in the personal card in section. VIII.

We calculate average earnings

According to Article 114 of the Labor Code of the Russian Federation, the employee retains his average daily earnings under any working mode and under any remuneration system. Average earnings are maintained for all calendar days of vacation.

The number of calendar days of vacation does not include holidays established by Article 112 of the Labor Code of the Russian Federation. Holidays simply increase rest time (Article 120 of the Labor Code of the Russian Federation).

Average earnings for vacation pay are determined according to the rules of Article 139 of the Labor Code of the Russian Federation, and the specifics of determining average earnings are prescribed in the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as Regulations No. 922)).

Formula for calculating average daily earnings:

For reference:

• calculation period - 12 months before the month in which the employee was granted leave, the calculation period may be less than 12 months if the leave is granted in less than 12 months from the new employer;
• 29.3 - average monthly number of calendar days.

If the billing period contains months that are not fully worked out, then the average monthly number of calendar days must be determined by calculation:

Average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3), multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

Average earnings when calculating vacation pay includes all types of payments that are provided for by the remuneration system of a given employer(clause 2 of Regulation No. 922):

• salary;
• accrued additional payments and allowances for special working conditions;
• various additional payments and bonuses (for length of service, hazardous working conditions, skill, for knowledge of a foreign language, etc.);
• all types of bonuses provided for by Local regulations or an employment contract;
• other accruals, regardless of the source of payment.

Social payments not related to the employee’s work activity, for example: material assistance, payment for food, travel, training, etc., are not included in the calculation of average earnings.

The amount of vacation pay will be equal to:

We take into account bonuses when calculating vacation pay

Often, employers reward employees by paying bonuses for various indicators. Bonuses based on the results of work over a period of time: month, quarter, half-year, year, etc. Bonuses for completing tasks and volume of work. Various one-time bonuses for personal performance or for holidays and anniversaries.

All these bonuses will participate in determining average earnings, provided that they are provided for by the wage system, that is, provided for by some local regulatory act: regulations on wages, regulations on bonuses, a collective agreement, or other local act.

When determining average earnings, bonuses are taken into account taking into account the specifics established by clause 15 of Regulation No. 922.

Bonuses and remunerations based on the results of the month are included if they are actually accrued in the billing period, no more than one payment for the same indicators for each month of the billing period. Moreover, they will participate in the amount actually accrued, provided that they are accrued in proportion to the time worked in the month.

Bonuses and remunerations for a period of work exceeding one month are also included in determining average earnings if accrued in the billing period, no matter for which they were accrued.

For example:
The employee goes on vacation in July 2019. The calculation period for determining average earnings will be from July 2018 to June 2019. In July 2018, the employee was awarded a bonus for the 2nd quarter of 2018. Since the fact that the bonus was accrued in July 2018 will fall within the billing period, this bonus will participate in determining the average earnings.

These bonuses will be taken into account depending on the duration of the period for which they are accrued; if the period for which they are accrued does not exceed the duration of the billing period, then the premiums actually accrued in the billing period for each indicator are taken into account, and if the period for which they are accrued, exceeds the duration of the billing period, then premiums are taken into account in the amount of the monthly portion for each month of the billing period.

For example:
The employee goes on vacation in July 2018. The calculation period for determining average earnings will be from July 2018 to June 2019. In January 2019, a bonus was awarded for the successful completion of the project, the deadline for which was July 2017 to December 2018. It turns out that the bonus is accrued over a period of 18 months, and the average earnings are determined based on a calculation period of 12 months. In this case, the accrued bonus must be taken into account when determining the average monthly earnings, that is, divided by 18 and multiplied by 12.

Bonuses and other remunerations based on the results of work for the year are taken into account in full, regardless of the time of accrual of remuneration, that is, they do not have to be accrued within 12 months of the billing period. Bonuses are awarded based on the results of work for the previous calendar year.

If the bonus for the year was accrued after the start of the vacation, vacation pay must be recalculated taking into account the annual bonus and additional payment must be made (Letter of Rostrud dated 05/03/2007 N 1253-6-1).

Some organizations give bonuses to employees on an anniversary or holiday. Such payments can be taken into account when calculating vacation pay if the necessary conditions are met: such bonuses are provided for by the remuneration system and accrued in the billing period. The corresponding clarification is contained in the Letter of the Ministry of Labor of Russia dated 08/03/2016 N 14-1 / OOG-7105, the Ministry of Health and Social Development of Russia dated 10/13/2011 N 22-2/377012-772.

We pay vacation pay

According to Article 136 of the Labor Code of the Russian Federation, vacation pay is paid no later than three calendar days before the start of the vacation. That is, in these three calendar days, both working and non-working days - holidays and weekends - are taken into account.

For example:
If an employee goes on vacation on Monday, then you can pay him money on Friday or earlier (Letter of Rostrud dated July 30, 2014 N 1693-6-1).

For the period of payment of vacation pay, the duration of the vacation is not important. Even if the vacation is issued for one or two days, vacation pay must still be paid no later than three days before it starts.

We recall from vacation, recalculate vacation pay

Withdrawal from the annual basic paid leave is allowed only with the consent of the employee, and the unused part of the leave must be provided at the employee’s choice at a time convenient for him during the current working year or added to the leave for the next working year (Article 125 of the Labor Code of the Russian Federation and paragraph 37 Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2).

In connection with what circumstances recall from vacation is allowed is not established by law; the employer has the right to determine such a list independently.

Moreover, part 3 of Art. 125 of the Labor Code of the Russian Federation establishes a ban on recalling from vacation workers under the age of 18, pregnant women and workers engaged in work with harmful and (or) dangerous working conditions, even with their consent.

If the employee does not fall under the preferential category and agrees to be recalled from vacation, then a recalculation must be made. Whether or not vacation pay should be withheld from the employee will depend on the period when he will use the rest of the vacation.

If the recall from vacation is for a short period and the employee immediately after the recall will use the rest of the vacation, then there is no need to withhold vacation pay if the use of the vacation falls on the same month in which the vacation began.

For example:
The employee is on vacation from July 2 to July 15, 2018. With the written consent of the employee, he was recalled from vacation a week earlier, that is, from July 9. The employee decided to use his vacation from July 16. In this example, for the period from July 9 to July 13, the employee will be paid a salary, and from July 16 to July 22, the average earnings will be retained. The amount of average earnings will not change, since the calculation period for determining average earnings has not changed.

The above example is very common if an employee falls ill during a vacation period, and after recovery uses vacation that falls during temporary incapacity.

If, when recalled from vacation, the remaining part of the vacation will be used in another month, then it is necessary to make a recalculation, since the average earnings will be determined from a different billing period.

We reflect vacation pay in accounting

According to PBU 8/2010, all organizations, except those that can maintain simplified accounting, are required to create a reserve in accounting for vacation pay. The reserve reflects obligations to employees to pay for vacations as of the reporting date (clause 15 of PBU 8/2010). It must be created at least once a year on December 31st.

PBU 8/2010 does not define the procedure for calculating the estimated liability for vacations, therefore each organization must consolidate it with an Accounting Policy.

One way, which organizations use (the easiest way) is to reserve for the next year the amount that was spent on vacation and insurance contributions from them in the current year. But in this case, the liability on December 31 will be very different from the actual amount. Underestimated if it is planned to increase wages or expand staff. Overpriced if employees are not owed so much vacation pay.

Second way will allow more reliable data to be reflected in reporting. However, it is very labor-intensive to calculate. With this method, you need to calculate how many non-vacation days each employee has on the reporting date. Determine the average earnings as of the reporting date and multiply it by the number of vacations not taken. Multiply the resulting vacation pay by the insurance premium rate.

Third way also will not give a reliable picture of obligations regarding vacations not taken. With this method, you need to divide the wage fund for the 12 months before the reporting date by 12 months and 29.3 and divide by the number of employees. The resulting average daily earnings are multiplied by the number of days of unused vacation for all employees and then multiplied by the insurance premium rate. This method will not give a reliable amount if the organization has very different wages by position.

Attribute the resulting reserve to expense accounts - these will be the estimated vacation liabilities.

• D 20 (26.44) - K 96 - reserve accrued for vacation pay
  In the period when vacations will be used, they should not be charged directly to cost accounts, but the formed reserve should be reduced.
• D 96 - K 70 - Vacation pay accrued from the reserve
• D 96 - K 69 - Contributions accrued for the amount of vacation pay from the reserve

Since the reserve is determined approximately, it may not be enough for the entire year. Then apply vacation pay and insurance premiums directly to expense accounts.

We reflect vacation pay in tax accounting

To labor costs for the purposes of Sec. 25 of the Tax Code of the Russian Federation includes, in particular, expenses for wages retained by employees during the vacation provided for by the legislation of the Russian Federation (Clause 7, Part 2, Article 255 of the Tax Code of the Russian Federation).

As for the period for reflecting vacation pay in income tax expenses, you must be guided by clause 1 of Art. 272 of the Tax Code of the Russian Federation, according to which expenses accepted for tax purposes are recognized in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other forms of payment and are taken into account on the basis of the provisions of Art. Art. 318 - 320 Tax Code of the Russian Federation. The Ministry of Finance of Russia adheres to a similar position in Letter dated October 25, 2016 N 03-03-06/2/62147.

On the other hand, clause 4 of Art. 272, paragraph 7, part 2, art. 255 of the Tax Code of the Russian Federation allows the amount of vacation pay to be taken into account for income tax purposes on the date of accrual.

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Duration of vacation according to the Labor Code of the Russian Federation in 2016 and other important issues of calculating vacation pay

What is the duration of vacation according to the Labor Code of the Russian Federation 2016, how to calculate the length of service for vacation, how to divide vacation and how to arrange vacation according to the schedule - within the framework of the article we will dwell on these issues.

Duration of vacation according to the Labor Code of the Russian Federation in 2016

Typically, annual paid leave is provided to employees in calendar days. For a minimum of 28 calendar days (Articles 115, 120 of the Labor Code of the Russian Federation). But there are cases when leave must be provided in working days: if an employee is hired for seasonal work or works under a fixed-term employment contract, the duration of which is no more than two months. The duration of leave under the Labor Code of the Russian Federation in 2016 for such employees is determined at the rate of 2 working days for each month of work.

Example 1. Duration of vacation according to the Labor Code of the Russian Federation in 2016 - calculation for a fixed-term employment contract

Progress LLC hired employee P.P. Khlebnikov, and concluded a fixed-term employment contract with him for a period of two months. Khlebnikov is entitled to annual basic paid leave of 4 working days (2 working days for one month of work + 2 working days for another month of work).

The duration of vacation according to the Labor Code of the Russian Federation in 2016 is at least 28 days. The employer does not have the right to include in the employment contract a condition on a shorter duration of the annual basic paid leave. The same applies to other vacation durations established by the Labor Code of the Russian Federation or other federal laws. It is prohibited to worsen the situation of workers.

Non-working holidays falling during the period of paid leave are not included in the number of calendar days of leave (Part 1 of Article 120 of the Labor Code of the Russian Federation).

Example 2. How to extend vacation for holidays

Engineer Plyushkin N.A. goes on annual basic paid leave from June 1, 2016 for 14 calendar days. This period includes a non-working holiday, June 13th. Accordingly, Plyushkin’s vacation will be extended: the duration of Plyushkin’s vacation is from June 01 to June 15, 2016. In the work time sheet, a non-working holiday should be marked with code “B” and, as a result, this day should not be paid.

This rule does not apply to weekends. Vacation is not extended by the number of days off; accordingly, these days must be paid based on average earnings.

Example 3. Duration of vacation according to the Labor Code of the Russian Federation in 2016, taking into account weekends

Engineer Sushkin V.N. goes on annual leave from June 3 to June 6, 2016 (June 4 - Saturday; June 5 - Sunday). In his application, Sushkin indicated: “I ask for annual basic paid leave from June 3 to June 6, 2016...”. In this case, the vacation is not extended for weekends. The code “OT” or “09” is entered in the working time sheet for all specified days; as a result, all days should be paid based on average earnings.

Scheduled or unscheduled vacation

Employees must go on annual leave according to the vacation schedule, which is approved annually by the organization. In practice, vacations are not always provided to employees as scheduled. If an employee approaches the employer with a request for unscheduled leave, the employer may (but should not) grant his request.

Workers under 18 years of age;

Women before starting maternity leave;

Women after maternity leave;

Women with two or more children under 12 years of age;

Employees who adopted a child under 3 months of age during the adoption period;

Single men with two or more children under the age of 12;

Part-time workers;

At the request of the husband, annual leave is granted to him while his wife is on maternity leave (Article 123 of the Labor Code of the Russian Federation).

If the organization provides vacation strictly according to schedule, then the employer has an obligation to notify employees, against signature, of the start of their vacation no later than two weeks in advance (Article 123 of the Labor Code of the Russian Federation). This can be done in two ways:

1. Create a special journal in the organization for this purpose.
2. Draw up a notice in any form and hand it to the employee against his signature.

If you neglect the notice of the start of the vacation, the employee may demand that the employer postpone the vacation to another date. It is important to familiarize employees with the approved vacation schedule, otherwise it will be difficult to require them to comply with it. Individual entrepreneurs may not adhere to these rules - for such employers the schedule is not mandatory.

If an employee goes on vacation as scheduled, then the employee does not need to write a vacation application.

What if it is not convenient for the employer to let the employee go on vacation as scheduled? For example, due to the complexity of the production process. In this case, the employee’s vacation can be postponed to another period, but only after receiving the written consent of the employee. If the employee does not agree, then it is not legal not to allow him to go on vacation. The postponed leave must be used no later than 12 months after the end of the working year for which it is granted (Article 124 of the Labor Code of the Russian Federation).

Features of annual leave

Paid leave must be provided to the employee annually (Part 1 of Article 122 of the Labor Code of the Russian Federation). It is prohibited not to provide an employee with leave for two years in a row (Article 124 of the Labor Code of the Russian Federation).

The period from which the year of work is counted begins from the first day of work of the employee in the organization. The right to use vacation for the first year of work arises after six months of continuous work with a particular employer. However, by agreement of the parties, paid leave can be provided before the expiration of six months (Parts 2 and 3 of Article 122 of the Labor Code of the Russian Federation). In other words, the employer can (but is not obligated) to allow the employee to go on vacation even from the first day of work. In practice, such cases often occur when employees are hired for translation work.

On the contrary, in some cases the employer is obliged to provide leave before the expiration of six months. For example, women before maternity leave; employees under eighteen years of age; who have adopted a child (children) under three months of age. As well as other employees, if provided for by federal laws.

Starting from the second year of work, annual leave is granted at any time of the working year (Part 4 of Article 122 of the Labor Code of the Russian Federation), there is no need to wait until 6 months of continuous work have expired.

When calculating the total duration of annual leave, additional paid leaves are summed up with the annual main leave (Article 120 of the Labor Code of the Russian Federation). We are talking about calculating the duration, and not about the sequence of granting additional leaves. It is quite acceptable to provide them to the employee separately from the main leave.

Vacation experience

Include in your vacation experience (Part 1 of Article 121 of the Labor Code of the Russian Federation):

Time of actual work (for example, time marked in the timesheet with the code “I”, “N”);

The time when the employee did not actually work, but he retained his place of work (position), that is, rest time (for example, annual paid leave, non-working holidays, weekends);

Time of forced absenteeism in case of illegal dismissal or suspension from work with subsequent reinstatement to the previous job;

The period of suspension from work for an employee who has not passed a mandatory medical examination through no fault of his own;

The duration of unpaid leave granted at the request of the employee does not exceed 14 calendar days during the working year. These 14 calendar days are calculated in total for one working year.

Do not include in your vacation experience (Part 2 of Article 121 of the Labor Code of the Russian Federation):

The time of absence from work without valid reasons, including due to the employee’s removal from work in the cases named in Article 76 of the Labor Code of the Russian Federation (this is the time that is indicated in the work time sheet by the code “NN” or “30”, “PR” or "24", "NB" or "35");

Time of parental leave until the child reaches the legal age.

Accountant Bulkina A.G. is on maternity leave for up to one and a half years and at the same time works part-time. Is it necessary to include in the length of service giving the right to annual basic paid leave the time when the employee combined maternity leave and work? Despite the fact that parental leave is not included in the length of service (subclause 2, part 2, article 121 of the Labor Code of the Russian Federation), such a period can be included in the calculation.

Our website has one that will help you calculate vacation pay in a minute.

How to share a vacation

By agreement between the employee and the employer, vacation can be divided into parts; this is common practice (Part 1 of Article 125 of the Labor Code of the Russian Federation allows this). At least one part of the vacation must be at least 14 calendar days.

If an employee requests to split the vacation into two parts (14 days plus 14 days), the employer may, but is not obligated to, accommodate the request. If the employer requires the employee to divide the vacation into parts, and the employee objects, then the employer’s actions are not legal.

At least three days before the start of the vacation, the employee is paid vacation pay (Article 136 of the Labor Code of the Russian Federation). But the Labor Code does not stipulate which days, working or calendar, should be taken into account. From the explanations of Rostrud it follows that the deadlines for paying vacation are calculated in calendar days (letter of Rostrud dated July 30, 2014 No. 1693-6-1). When the payment day falls on a weekend or non-working holiday, payment for vacation is made on the eve of this day (Part 8 of Article 136 of the Labor Code of the Russian Federation).

A short reminder about the procedure for granting leave

1. Notify the employee of the start of vacation if vacation is provided as scheduled.
2. Issue an order granting leave. If an employee goes on vacation outside of the schedule, the order is issued based on the employee’s application for vacation.
3. Calculate vacation pay and pay it on time.
4. Make a note about the vacation in the employee’s personal card.
5. Make the following notes on your time sheet:

- “FROM” or “14” if annual paid basic leave is provided;

- “OD” or “15” if additional leave is granted.