Registration of leave with subsequent dismissal. exceptions when the employer is required to prepare documents

Such a vacation has many legal nuances. An HR employee or the employee being dismissed may have questions about this.

For example, how many applications do you need to write for dismissal on this basis? What is the date of dismissal? How to properly formalize dismissal on this basis?

We will get answers to these and many other questions below.

When this situation occurs

Dismissal on the specified grounds is a right, but not the responsibility of the head of the enterprise. In addition, if an employee wishes to go on vacation and then resign, the following rules must be observed:

• The employee resigns at his own request or by agreement of the parties. If the contract is terminated for the reasons specified in Article 81 of the Labor Code, if the employee committed intentional acts (theft, being intoxicated), dismissal is impossible.
• The employee must submit a statement of this content in person.
• In addition to the application, such a dismissal procedure may be provided for by concluding an additional agreement on the provision of such leave.
• The employee's vacation time should preferably coincide with the schedule. Otherwise, the manager may not provide it, but, of course, the employee cannot be refused dismissal. And on the contrary, if the employee is entitled to leave according to the schedule and this time has come, the employee decides to quit after it, the manager has no right to refuse.

There is one more nuance: the employee can pick up your application only until the start of the rest. If an employee submits a corresponding application during vacation, it will not have legal force.

But what if the employee changes his mind about quitting and the employer is not against continuing to cooperate with him? In this case, there are two options.

Situation. The employee received a work book and went on vacation. Then you should either invalidate the dismissal record (which is difficult to formalize) or rehire the employee. In this case, an entry about employment in the work book can only be made after returning from vacation, just as his application for employment will be accepted at the same time.

Features of registration of leave with subsequent dismissal are discussed in the following video tutorial:

Step-by-step instructions for this procedure

The dismissal procedure consists of next stages:

• The employee writes an application for leave;
• The employer draws up an order;
• The employee is introduced to him. It is worth noting that there can be only one order. The employee signs to confirm familiarization;
• Accounting makes calculations and compensations (payments due to the employee);
• Before going on vacation, payments are made and all necessary documents directly related to the work are submitted;
• The employee signs the receipt of the specified documents in the accounting journal and personal card.

For leave followed by dismissal, you must first write an application. How many applications can there be? Is it worth writing statements on each issue separately?

Legislatively in Article 127 of the Code clearly indicated, that “vacation is granted upon the written request of the employee; unused vacation may be granted with subsequent dismissal.” Accordingly, it turns out that there can be only one statement.

The employee just needs to submit an application with the following content: “I ask for another leave of absence for (number of) days with subsequent dismissal. Number, date."

If one application can be drawn up, then there can be two orders in connection. The first, an order for granting leave in the T-6 form, the second - about dismissal, the form of which is also approved by the State Statistics Committee T-8. However, there is no legal requirement to use standardized forms.

The manager can formalize leave and dismissal in one document.

An appropriate entry about the termination of the contractual relationship should be made in the work book.

Before an employee goes on vacation, a settlement must be made with him and all documents related to the work must be provided: a work book for the last two years upon request, a certificate for calculating benefits and other copies of documents that relate directly to the work.

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Registration of a work book

Since the day of dismissal will be considered the last day of rest, this date should be indicated in the employee’s work book.
The grounds for dismissal are made in strict accordance with the resignation order. In other words, if in the order the reason for dismissal is listed as an agreement of the parties, then this reason will be noted in the work book.

Although the date of dismissal is indicated as the last day of rest, all documents, including labor documents, must be issued before its onset. Requirement of the Russian Government Decree No. 225 of April 16. 2003 must be fulfilled. It concerns the fact that when an employee receives a work book in his hands must sign in your personal card, dismissal order and work record book.

Upon dismissal at your own request in the work book you can see the following entry (a link to the article is required): “The employment contract was terminated at the request of the employee, clause 3 of Art. 77 Labor Code of the Russian Federation."

If dismissal is made for other reasons, reference is made to the relevant article of the Labor Code. In the column "Base" is required indication of details grounds for termination (order).

Attention! Only information about dismissal is entered into the work book. There is no information about the provision of leave.

Relevant payments including all tax and insurance contributions

The dismissed employee must be paid all due amounts:

• Compensation for unused vacation (if the vacation is not fully provided).
• Wage.
• Severance pay (if it is provided for by the collective agreement or agreement between the parties).

If the dismissed person decides to go on vacation with subsequent dismissal, then he is given vacation in full, that is, 28 days. But only the days for which the dismissed employee worked in the current year will be subject to payment.

For example, an employee submitted an application, but actually worked only 4 months. In this case, the leave will be provided in full, but only the months worked will be subject to payment in proportion.

Upon dismissal, an employee may not have all the days off. Then he is due compensation. The calculation takes into account all payments for the last 12 months, with the exception of vacation pay and bonuses, which are not taken into account (for example, payments for anniversaries).

An employee can go on vacation even if he previously took time off. Here the leave will be provided in advance, and will be withheld when calculated by the accountant.

How to make calculations correctly

The employee went on vacation and was subsequently dismissed on May 25, 2015. However, she did not take 10 days of vacation. Let's calculate the amount of vacation pay if we know that in the period from May 25, 2014 to March 25, 2015, she worked completely for 11 months, from February 2 to February 9, 2015, she was on sick leave. The total amount of payments from the employee is 340,000 rubles.

We will produce calculation due compensation.

Let's make a calculation calendar days in the period. For 11 fully worked days it is 320.11 days (29.3 days x 11 months = 320.11 days). For February 2015 -(21:28x29.3=21.97).

The total number of days was 342.08 days (320.11 days+21.97 days).

Now let's define . It will be 993.91 rubles (340,000 rubles: 342.08 days).

The amount of compensation for unused vacation will be 9939.10 rubles (993.91 rubles x 10 days of unused vacation = 9939.10 rubles.

It should be taken into account that a collective agreement or agreement between the parties may provide for additional payments in connection with termination of the contract.

As already mentioned, if the agreement or rules of the organization provide for additional compensation upon termination of the employment contract, taken into account for tax purposes only amounts the amount of which exceeds three times the average income, for the regions of the Far North it is six times. This norm came into force in 2015.

Even if no additional compensation is provided to the employee, the employee must receive a settlement.

It includes:

• Salary and vacation pay.
• Deductions, if any.

Personal income tax is withheld from these amounts. Upon dismissal, the employer transfers the tax no later than the first day of the start of the vacation.

The nuances when booking this type of vacation are outlined in the following video:

Sick leave during such leave

A worker may become ill while on leave before being fired. However, this fact does not in any way affect the duration of the vacation. In this case, neither the date of dismissal nor the duration of leave will change, since the employment relationship with the employee has been terminated. The employer must only pay for the submitted .

IMPORTANT! The Social Insurance Fund has launched a project according to which benefits for temporary disability and in connection with maternity are accrued and paid directly by the Fund. So far, 14 regions are participating in this project. The program is planned until December 2015. Based on the results of the project, a decision will be made on further actions in this direction.

Otherwise, the procedure for calculating and paying sick leave has not changed.

If, however, an employee falls ill during vacation, he can submit a sick leave certificate to the employer for payment. Payment will be made in the next day issuance of wages.

The resigning employee asked for leave. For this purpose he submitted a proper application. What are the associated nuances of such a procedure?

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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How is leave with subsequent dismissal of an employee processed in 2020? Russian legislation provides for the right of an employee to receive leave before dismissal.

But the final decision to provide one remains entirely the prerogative of the employer.

At the same time, unused vacation must be compensated. How is leave prior to dismissal processed in 2020?

Important aspects

Labor legislation states that the employer has the right to give leave to an employee in anticipation of dismissal.

The key word here is “right”, that is, there is no such obligation for the employer. But the employee himself has a legal right to vacation.

Therefore, all unused vacation days must be compensated appropriately.

Before an upcoming dismissal, any employee can ask for leave. The boss decides whether to grant leave or not.

An important detail is the vacation schedule. If the time of the leave required by the resigning employee coincides with the approved leave schedule, then the employer does not have the right to refuse leave.

Failure to coincide with gives the right to refuse to grant leave, but not to refuse dismissal.

There is also such a nuance as the continuation of the employment relationship due to the employee’s refusal to quit. That is, the employee may change his mind about quitting and withdraw the application.

In this case, the moment of returning the application is important. If the vacation has not started, the resignation letter is canceled and the incident is considered settled.

If an employee changes his mind about resigning during vacation, then his corresponding statement has no force. In this situation, two options are possible.

In the first case, the record of dismissal in the labor record is considered invalid and is canceled by a subsequent record.

In another option, the employee is hired again, but entry into the employment record is made only after the end of the vacation period.

Legal basis

Article 127 of the Labor Code of the Russian Federation contains a somewhat ambiguous interpretation of the term “vacation with subsequent dismissal.” It says here that an employer can grant this type of leave.

That is, the decision to grant leave in anticipation of dismissal is actually the prerogative of the employer.

It states that, at the written request of the employee, unused vacation may be provided by the employer before the upcoming dismissal “subject to availability.”

It should also be noted that it is preferable for the employer to refuse leave. According to paragraph 2 of paragraph 1 of Article 238 of the Tax Code, compensation for vacation days upon dismissal is not subject to unified social tax.

But the employer is obliged to accrue social tax on vacation pay. It is also important what date is counted as the day of completion of legal relations if a vacation with subsequent dismissal is issued.

Article 127 of the Labor Code of the Russian Federation recognizes the last vacation day as the day of dismissal. It is this date that is indicated in the dismissal entry made in the work book.

But the actual legal relationship with the employee ends on the last day of work, which is the day before the start of vacation.

At the time of termination of the employment relationship, the employer is obliged to make all final payments to the dismissed employee.

This position is supported by Letter of Rostrud No. 5277-6-1 dated 13/24/2007.

Provides for an extension of the sick leave period, but in the case of an upcoming dismissal, this provision does not apply (Rostrud Letter No. 5277-6-1).

But at the same time, the employer must pay the employee temporary disability benefits for sick days.

Process Features

Vacation with further dismissal is an independent concept of labor legislation.

In fact, the process involves a dual maneuver on the part of the employee, which implies additional costs for the employer for registration and implementation.

Each of the components of the “leave with dismissal” scheme requires careful adherence to legal norms.

Dismissal is in itself an event consisting of several parts. First, the employee submits a resignation letter.

Then the dismissal process is formalized in the appropriate manner. In this case, the interests of neither party should be harmed.

The employee must receive the payments due to him, and the employer is obliged to perform the functions assigned to him in the process of dismissing the employee.

The first feature of leave with further dismissal is the employee’s statement. But since two events are planned, this means two applications are written, one for leave, and the second for dismissal.

The first specifies the duration of the vacation and its starting date, the second specifies the desire to terminate the employment relationship.

But at the same time, the legislator does not limit the number of applications and two applications from an employee can be combined into one.

Upon receipt of an application from an employee, the employer issues a corresponding order.

He also has the right to choose - to issue a single order or to draw up a separate administrative document for each event.

In the first case, the order form is developed independently and provides for the execution of the entire process in full - registration of leave and further dismissal.

How to properly arrange vacation followed by dismissal

Step-by-step instructions for granting an employee leave and his subsequent dismissal look like this:

When to calculate compensation

The settlement stage becomes an inseparable part of the “vacation + dismissal” process.

Since dismissal occurs along with the vacation, it is necessary to immediately calculate all types of payments - in connection with the upcoming vacation and the upcoming settlement.

A completed order for leave with dismissal becomes the basis for drawing up a settlement note.

If an organization uses standard document forms, then two calculations are made:

When making a final settlement with a dismissed employee, it is necessary to take into account all amounts and compensation payable, both by law and those provided for by local regulations.

The entire amount of payments must be calculated before the start of the vacation, since all due amounts must be received by the employee on the last day of work before the vacation.

Application writing sample

Article 127 of the Labor Code states that, at the written request of the employee, vacation is issued, and unspent vacation days can be granted with further dismissal.

It follows from this that there is only one application. Although the lack of clear wording allows you to submit two separate applications, for leave and subsequently for dismissal.

How to write an application for leave followed by dismissal? To avoid unnecessary bureaucracy, it is more advisable to draw up one document, outlining the entire essence of the situation at once.

An application is drawn up in any form, taking into account the general rules for the preparation of such documents.

The general scheme of an application for “leave-dismissal” is as follows:

1. In the upper right corner enter information about who the document is intended for, name, organization, from whom the application is being submitted, and the applicant’s details.
2. Below, in the center, the name of the document (Application) is written.
3. The text is written something like this: “I ask you to grant me another vacation for _ days followed by dismissal.”
4. Date and signature are added.

FAQ

At first glance, leave with further dismissal seems simple; it is enough to comply with the formalities regarding registration. But there are also some nuances to the procedure.

Video: vacation followed by dismissal

For example, how long can unused vacation be granted? It seems that everything is clear - as many vacation days are not used, so many are provided.

Leave with further dismissal is granted for the full duration, that is, for the entire period prescribed by law.

But only those vacation days that would be compensated with money upon dismissal are subject to actual payment.

The remaining vacation days are provided to the employee as vacation at his own expense. The duration of the vacation is calculated based on the fact that an employee who has worked a full year is entitled to a full vacation.

Do I need to work for two weeks?

In case of normal dismissal, the employee is required to notify the employer two weeks in advance, which is worked out in full, unless otherwise agreed upon.

When taking leave with dismissal, the situation is somewhat different. The start date of the vacation is determined based on the employee’s request or the employer’s opportunity.

In this case, the final working day is considered to be the day before the start of the vacation, and the date of dismissal is the final day of the vacation.

Consequently, upon completion of the vacation, the employee is considered dismissed, and he does not need to go to work to work out the two-week period.

To hire a new employee, the employer does not need to wait until the furlough of the dismissed employee ends.

The very next day after the employee goes on vacation with the upcoming dismissal, you can register a new employee.

This position is set out in the Determination of the Constitutional Court of the Russian Federation No. 131 of January 25, 2007 and the Letter of Rostrud No. 5227-6-1.

Entry in the work book

Since the dismissal date is the final day of vacation, this is the date that is displayed in the work book. The basis for dismissal is the reason corresponding to the dismissal order.

If the order states “by agreement of the parties,” then the labor document is written in exactly the same way.

The details of the relevant order must be provided in the labor document; if necessary, a link to the relevant article of the Labor Code is provided.

But although the entry in the work record contains the date corresponding to the final day of vacation, the work record, among other documents, must be given to the employee on the last day of work.

The entry into the labor record is made on the day before the start of the vacation. The basis for termination of the employment relationship is indicated, but information about the provision of leave is not displayed in any way.

How many days in advance is the application written?

An application for leave with further dismissal is submitted in accordance with the normal dismissal sequence. That is, an application is submitted two weeks before the desired vacation.

But this fact can be disputed, since the legislation does not say anywhere about the timing of applying for leave.

It is only noted that the employer must notify the employee two weeks in advance of the upcoming scheduled vacation, if such a schedule exists.

Thus, an employee has the right to apply for leave with dismissal at any time.

However, if the employee first went on vacation and then decided to submit an application for dismissal, it should be submitted two weeks before the end of the vacation.

In this case, the legislator’s requirements for notifying the employer will be complied with.

Employees dismissed for wrongdoing do not have the right to request leave. However, they retain the right to compensation.

Regarding conscientious employees, the employer has the right to choose - leave with further dismissal or dismissal with compensation for unused leave.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

Currently, an employee, before terminating the current employment contract, can take advantage of the rest period available to him. Vacation followed by dismissal is possible only upon termination of the contract by the employee or by mutual desire. When terminating the relationship at the initiative of the enterprise administration, only compensation is paid.

The legislation provides, when performing labor functions for a certain period, the right of employees to rest periods. This period is provided outside the main vacation schedule.

The Labor Code of the Russian Federation has established this possibility, but there is one limitation. A working person must obtain the consent of his employer for this. For this purpose, it is recommended to draw up an agreement with the company administration upon dismissal.

Also, for harmful and dangerous working conditions, for a day of work exceeding the standard duration, . Its duration is added to the main one.

The employee, by agreement with his employer, can take all of them in the form of rest days before dismissal, or receive monetary compensation, or take part of the vacation and take the rest in money. And an equally important factor is the availability of vacation days.

It may happen that despite the employee’s desire to go on vacation and not work the required 14 days, he will not have this period in reserve, and even worse, he has already taken advantage of this vacation in advance. Then the employee will have to return the monetary value of the days of previously granted leave.

Important! The employer has the right to refuse to grant an employee leave with subsequent dismissal - this is only a subject of agreement between the parties. Since the labor code does not oblige the employer to unconditionally satisfy this request of the employee.

Duration of vacation

It is believed that for one month of work an employee is entitled to 2.33 days of rest. In this case, a period up to 15 days is discarded, and time beyond is considered as a full month.

If an employee is about to quit, the HR department in any case counts the number of days due to him during his work. However, it can be less or more than 28 days, depending on the value obtained.

In addition, there are citizens whose vacation duration is longer than standard. These include:

• Minors (31 days).
• Disabled employees (30 days).
• Teaching staff working in children's institutions (42 days), etc.

The calculation is made based on the increased rate.

Can leave be revoked or cancelled?

Leave followed by voluntary dismissal can be granted upon the employee's written request, and he must fill out two forms for leave and dismissal. It is allowed to combine these documents into one.

In this case, the date of termination of the contract is the final day of vacation, and the working day is the day preceding it.

The legislation reserves the right of the resigning person to withdraw his application for leave and dismissal, but before the start of this period. After this, he will not have such an opportunity, since the employee receives all payment documents and documents due for issue before the vacation.

The employer also does not have the right to call this employee back from such leave, since the final day of dismissal has been determined and it is not possible to reschedule it. And if the vacation is interrupted, the administration must provide the remaining days of vacation at any period convenient for the employee. You need to wait until it is completed and sign it with the employee again.

Illness while on vacation

Sometimes, the situation turns out in such a way that during a leave of absence, a former employee receives a sick leave certificate. According to general rules, days of illness falling during its period lead to its extension.

However, this rule does not apply to the period of rest followed by dismissal. This is again due to the fact that the employee was dismissed on a future date, and this entry can no longer be changed.

Important! Despite the fact that the employee has already been fired, the employer nevertheless needs to pay for the employee’s sick days in the general manner when this person provides a certificate of incapacity for work.

Vacation followed by dismissal: how to arrange it correctly

Let's look at how this process occurs.

Writing an application

To document leave with further dismissal at his own request, the employee must draw up an application. It does not have a standard form, but usually the HR service provides a template into which the employee enters his data.

Usually, for such a dismissal, it is enough to write one. It must contain both requests to provide leave and to terminate the contract at will. However, some companies require two separate applications to be drawn up - one for provision, the second for.

The second option is the most convenient, since providing such leave is the right of the company’s management, and not an obligation. Therefore, the manager can put a refusal on the vacation application and sign for dismissal.

The document with the director's visa is sent to the personnel department for processing orders.

Registration of orders

The legislation does not provide for one form of order for leave with further dismissal. In this regard, the HR employee needs to complete two documents at once:

• (or T-6a in case of group vacation);
• (or T-8a in case of group dismissal).

However, the law does not prohibit a company from developing and using its own uniform form of order with further dismissal.

The order for granting leave includes the number of days as indicated in the application. Here you need to remember that an employee can claim the full duration of vacation, even if he has not worked for a whole year. However, when calculating vacation pay, only days actually earned are paid. The details of the application (general or only for vacation) are indicated as the basis.

The execution of a dismissal order also has its own characteristics. The date of execution of the order usually indicates the final day of work before the start of rest. But the date of termination of the contract is the last day of rest. The details of a general application or only for dismissal are entered into the basis.

Each of the created orders is signed by the leaving employee as confirmation of familiarization with them. After this, the personnel officer must register these documents in the order log.

Accrual and disbursement of funds

At this stage, the accountant needs to calculate two types of payments at once - vacation pay and calculation upon dismissal. If the enterprise has developed and enshrined in local regulations a unified form for leave with subsequent dismissal, it is filled out.

Otherwise, you will have to prepare documents according to forms and.

Each of these documents consists of two sides. The front form is filled out by the personnel officer and contains the necessary information. The negotiable form is filled out by the accountant by calculating the amounts due.

It must be remembered that vacation pay is accrued only for those days for which compensation would be accrued upon dismissal. If an employee took a vacation in advance, but did not have time to work it later, the payment for the extra days will need to be withheld from his salary.

If an employee does not take all the days due to him as vacation (for example, he is entitled to 28 days of rest, but he takes only 14), then the remaining days must be accrued. If all required days are covered by vacation, then no money will be paid upon dismissal.

An important point is the timing of payment of amounts. According to established legislation, payment of vacation pay must be made three days before the time of the intended rest. At the same time, the second part of the amount - the final payment upon dismissal - is transferred on the last working day (the last day before rest time).

Payment can be made either in cash from the cash register or by transfer to a bank card or personal account.

Issuance of a work book

The personnel employee records in the work book a record of termination of the contract with the employee at his request. Its date must coincide with the date of the order and at the same time be the last day of paid leave.

The basis for termination of the contract is the agreement of the parties. The fact that leave with further dismissal was granted is not reflected in the work book.

Attention! The work book is handed over to the employee on the last working day (the last day before vacation). At the same time, the employee must sign in the work record book about its receipt.

It will also be necessary to make a corresponding entry in the employee about his leave and dismissal from the company.

As for the first year of work with a new employer, the employee has the right to use vacation after 6 months. But by agreement with management, a newly hired employee can go on vacation earlier (Article 122 of the Labor Code of the Russian Federation).

The next paid vacation can be granted to an employee at any time during the calendar year in accordance with the vacation schedule (Article 122 of the Labor Code of the Russian Federation). Each employer approves such a schedule no later than 2 weeks before the start of the calendar year. This means that no later than December 17 of the current year, a vacation schedule for the next year must be drawn up and approved (Article 123 of the Labor Code of the Russian Federation).

If an employee is going on vacation as scheduled, then there is no need to take an application from him for another vacation. In this case, it is necessary to send him a notice of vacation 2 weeks before the start of the employee’s vacation or earlier against signature (Article 123 of the Labor Code of the Russian Federation). There is no approved form for such notification, so the employer has the right to decide for himself how to notify the employee (No. 1693-6-1 Letter of Rostrud dated July 30, 2014).

In addition to the notification, it will be necessary to issue an order to grant leave to the employee or employees in form No. T-6 or No. T-6a, respectively (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).

Vacation must be paid no later than 3 calendar days before the start date of the vacation (Article 136 of the Labor Code of the Russian Federation).

Extension and transfer of annual paid leave

The Labor Code of the Russian Federation provides for several cases when leave should be extended or postponed taking into account the wishes of the employee. This applies to situations where an employee during annual leave (Article 124 of the Labor Code of the Russian Federation):

• fell ill or was injured. In this case, benefits for days of temporary disability are paid to the employee in the general manner (No. 02-13/07-4830 Letter of the Federal Social Insurance Fund of the Russian Federation dated 06/05/2007);
• performed government duties for which the law provides for exemption from work. For example, he was a juror in court (Article 10, No. 113-FZ, paragraph 3, Article 11 of the Law of August 20, 2004).

If an employee, while on vacation, immediately notifies his employer of illness or the performance of government duties, then his vacation can be automatically extended by the appropriate number of days (clause 18 of the Rules on regular and additional vacations, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169) . In this case, there is no need to issue a separate order for extension. As a result, the employee will return to work later than the originally established end date of the vacation.

If the employee goes to work in accordance with the vacation schedule and only then informs the employer, for example, that he was sick, then he will need to agree on the issue of transferring part of the vacation to another date. The employee will have to write an application to postpone the vacation.

By the way, if sick leave was issued due to the need to care for a sick family member, then leave for the period of incapacity is not extended or transferred (clauses 40, 41 of the Procedure to the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n, No. PG/4629-6 -1Letter of Rostrud dated 06/01/2012).

The concept of leave followed by dismissal: the right or obligation of the employer

Vacation followed by voluntary dismissal provided to the employee based on his written application.

Leave with subsequent dismissal is not provided to an employee whose employment contract is terminated for his guilty actions.

Let us also recall that when granted leave with subsequent dismissal, the employee has the right to withdraw his resignation letter before the start date of the leave, if another employee is not invited to take his place by way of transfer.

If an employee decides to terminate the employment contract, then he will be able to receive leave followed by dismissal at his own request only under two factors:

1. If the company management agrees to this.
2. If at the time of dismissal the employee did not take his allotted vacation. This is determined by a HR specialist according to the rule: for each month of work, an employee is entitled to 2.33 days of vacation. It is also necessary to take into account the rest periods previously provided to him.

If the administration refuses to provide leave, the resigning employee is entitled only to receive monetary compensation. That is, an employee can submit documents to receive annual paid leave when leaving, but management has the right to disagree.

Providing leave with further dismissal can be carried out only when dismissal occurs at one’s own request, in agreement with the employer, or on the basis of an agreement concluded between the parties.

In the first case, it is recommended to draw up a written agreement between the employee and management to avoid problems in the future. If the initiative to terminate the employment contract comes from management, such a period cannot be provided.

According to regulations of labor law or by virtue of a concluded employment contract, an employee may be granted additional leave. It is subject to the current rules regarding the main period.

An employee will be able to take leave with the consent of management even if the fixed-term employment contract expires, when its use over the period will exceed the term of the contract.

Providing leave before dismissal to an employee is a right, not an obligation of the employer. Of course, this does not apply to the case when the employee’s next vacation before dismissal is provided for in the vacation schedule.

Two ways to go on vacation followed by dismissal

First option:

The employee goes on vacation according to a pre-approved schedule, having written a statement of his own free will right before or while already on vacation. At the same time, he can take time off both on pre-planned days according to the schedule, and on those days that he did not have time to use previously.

Second option:

The employee writes an application for leave at the same time as an application for resignation of his own free will. In this case, you may not adhere to the established schedule.

In any case during the day layoffs after vacation followed by dismissal According to Article 127 of the Labor Code of the Russian Federation, the last day of rest is considered.

Requirements that must be met during vacation followed by dismissal

Despite the apparent simplicity, in order for the dismissal to take place legally, it is necessary that certain conditions be met. In particular, it is necessary that the employee has unused vacation, and the employer does not object to him taking time off before dismissal. In addition, dismissal in this way is possible only at the initiative of the employee and only if he did not commit any serious offenses or violations that led to dismissal.

Pros and cons of vacation followed by dismissal

Registration of rest before dismissal has its positive and negative sides both for the employee himself and for the company’s management.

For employee

Advantages:

1. The main advantage is that you don’t have to work for 2 weeks before leaving.
2. A person resigning for the entire vacation period retains the rights of an employee of the company, and this vacation is included in his length of service. During rest with further dismissal, the employee can issue a sick leave, which will be paid to him.
3. In addition, he will have time to calmly find a new job.

The main negative aspect of leave with further dismissal is that he is deprived of the right to withdraw his application for dismissal during this period of rest. This right remains with him until he goes on vacation.

Therefore, if he changes his mind, it will be possible to return only with the permission of the employer under a new employment contract.

For the employer

Advantages

When an employee goes on vacation with further dismissal, the employer receives a guarantee that this employee will not be able to withdraw his application and will return to the company.

Presenting a period of rest with further dismissal for the administration poses problems:

1. Firstly, it is necessary to look for a new employee for the company, and this may take time.
2. Secondly, all settlements with the resigning person must be made before he goes on vacation. In this regard, problems may arise when calculating and transferring personal income tax, insurance premiums, etc.

Vacation followed by dismissal: how to arrange it correctly

In the working time sheet according to form No. T-12 or No. T-13 (approved by Resolution of the State Statistics Committee of January 5, 2004 No. 1), the days of vacation preceding dismissal are reflected as ordinary “vacation” days:

• if this is the main paid leave, then the letter code “OT” or the numeric code “09” is indicated;
• if the employee is on additional paid leave, then the time sheet must be marked “OD” or the digital code “10” must be indicated.

If there are holiday weekends during the vacation, then, as we have already noted, they do not reduce the duration of the vacation, and therefore are reflected in the timesheet as regular weekends with the letter code “B”, which also corresponds to the digital code “26”.

Step 1. Receive an application for leave followed by dismissal

The first step for taking leave following dismissal is for the employee to submit a written request for it. Such a statement can be written down by hand, printed on a computer, or use a ready-made template. The main requirement for such a document is the presence of a living signature on it.

The law does not clearly indicate how exactly to formalize this situation - write one statement indicating both requests, or two different ones: a resignation letter and a leave application. Both options are correct, and in fact this step is determined by the principles of maintaining personnel records in the company.

Also, writing two statements at once is more convenient if the director refuses to grant leave and decides to simply fire the employee. In the case of a single document, it will need to be rewritten, leaving only the request for dismissal.

Step 2. Drawing up a dismissal order

For this type of order, you can use the standard T-8 form, or issue an order on company letterhead.

In the column intended to reflect information about the reason for dismissal, the following must be entered: “At the initiative of the employee, paragraph 3 of part 1 of Article 77 of the Labor Code of the Russian Federation.” In the line of the basis for drawing up the order, you must indicate the details of the application completed by the employee.

The main feature of granting leave with subsequent dismissal is the difference between the date of drawing up the order and the date of termination of the contract. In this situation, the date of drawing up the order will be the last day at work before the vacation, but the date of dismissal will need to indicate the last day of vacation.

Step 3. Drawing up an order for granting leave

To order a vacation, you can use a standard form in the T-6 form, or draw up this order on company letterhead.

Filling out an order is no different from the standard case of registering a vacation. The form will need to indicate the period and duration of the vacation, the start and end date. If primary and additional leave are granted simultaneously in the form of leave, then information about them is reflected immediately in one document in sections A and B.

The organization has the right to create its own order form, which will combine orders for leave with further dismissal.

Step 4. Familiarization with orders

Both orders must be signed by the manager, after which they are handed over to the employee for review. If you need to read the contents of the documents and put a date and signature in each one in a specially designated column.

If for any reason an employee refuses to sign one or all documents, it is necessary to assemble an independent commission that will create a report on this.

Step 5. Orders are recorded in the ledger

The organization must keep a journal in which the responsible employee records each issued order.

When registering, you must indicate the number and date of execution of the order; you must also indicate a brief content of the order and the persons responsible for its execution.

Step 6. Indicating information in your personal card

A personal card in the T-2 form is created for each employee when he joins the company for work, and is maintained for the entire period until his dismissal. If the employee is given a period of rest with further dismissal, then two entries will have to be made in the personal card at once.

In Section VIII “Vacation” you need to record information about the provision of a rest period. Here you need to indicate the name of the vacation time, its duration, and the number of days on vacation.

Next, you need to enter information in the section “Grounds for termination of an employment contract.” Here you need to write down the reason for which the dismissal occurs, the date, information about the order issued. All information entered on the card is checked by the personnel officer for errors, after which it is signed.

The information about the dismissal must be familiarized to the employee, who must sign as proof of this. There is no need to familiarize yourself with the information about granting leave.

Step 7. Entering vacation data into your personal account

A personal account is a special form that must be opened for each employee annually at the beginning of the new year. It is not mandatory for everyone, and therefore small companies usually do not use it, but use this form for companies with a significant number of employees. Small firms, instead of this form, prefer to use a personal T-2 card, and additionally T-49 and T-51 statements.

A personal account has two forms:

1. Form T-54 - intended for registration by hand. It must contain information about what amounts were accrued and withheld each month. This is done on the basis of data from other primary documents.
2. Form T-54a - it is used when processing data using a computer.

Step 8. Entering information into the time sheet

In order to record the presence or absence of an employee at the workplace, accounting sheets are used in forms T-12 and T-13.

It must be remembered that until the day of dismissal, which is the final day of vacation, the employee is still considered to be registered with the company.

The rest period is noted as just a vacation:

1. If main vacation days are provided, the codes “OT” or 09 are entered;
2. If days of additional leave are provided, codes “OD” or 10 are indicated.

The marking of vacation days is carried out according to all the rules - if a holiday falls during a vacation, then it is not included in the definition of vacation days, and on these days the code “B” or 26 is entered.

Step 9. Making an entry in the work book

The inclusion of any entry in the labor record is determined by a resolution of the Ministry of Labor.

It must be remembered that leave with further dismissal is one of the cases of dismissal at will. Therefore, the entry into the labor record in these situations does not differ. Information that the employee requested a period of vacation before stopping work is not included in the labor report.

The text of the entry is indicated as follows: “The employment contract was terminated at the initiative of the employee, paragraph 3 of Article 77 of the Labor Code of the Russian Federation.” The basis for making an entry is information about the dismissal order. Refer to Art. 80 of the Labor Code of the Russian Federation upon dismissal is prohibited.

The entry of information must be certified by the director of the company or the personnel officer responsible for it. Mandatory stamping has been abolished. The employee who owns the work must read the entry made and sign as proof of this.

An example of making an entry in a book:

An entry must be made into the labor record on the final day before the employee departs for vacation. In this case, the date of termination of the contract must be the last day of vacation.

The personnel officer is personally responsible for the correctness of information about dismissal in the labor report. If this was done with an error, then the personnel officer must personally pay the employee the average salary for those days when the employee could not get a job until the error was eliminated.

When filling out papers for vacation followed by dismissal, an entry in the work book is written on the basis of these documents, namely, an order. It is indicated exactly as in the order. Discrepancies in data may result in invalidation of the procedure. This is fraught with problems for the employer from the labor inspectorate.

Step 10. Drawing up calculation notes

If an employee has been granted leave with further dismissal, then in these circumstances two documents must be drawn up at once:

1. Calculation note in form T-60 in order to determine the amount of vacation pay to be issued.
2. Calculation note in form T-61 to determine the amount of payment upon dismissal.

The process for completing each of these documents is very similar. The information on the front sides is entered by the personnel officer or the person responsible for working with personnel in the company. Here you enter the data that is then used to perform the calculation.

On the reverse side of each of these forms there are tables for calculations. Here the information is entered by the accounting accountant.

When filling out the T-61 note, you need to remember that an employee is entitled to compensation for unused vacation upon dismissal only if he requested rest days not in full.

Step 11. Issuance of all amounts due to the employee

An accountant may have difficulty determining when to make a calculation. But according to the law, the issuance of money must be carried out in two stages.

First, 3 days before the start of the rest period, the employee must be given vacation pay. At the same time, the law prohibits combining the transfer of this amount with other payments - advance payment, salary, etc. It is also impossible to move the payment date forward if, according to the calendar, it falls on a weekend or holiday. In this situation, you need to issue vacation pay before the start of such days.

1. The amount of salary for the last month of work;
2. The amount of compensation for unused vacation, if it was not requested by the employee in full;
3. Severance pay - when it is provided for by a collective agreement or labor agreement between the parties, or local documents.

A situation may arise when an employee is not on site on his last day, and it is impossible to give him his paychecks. In this case, the money must be kept at the enterprise and issued the next day after the employee communicates his desire.

If a company pays salaries not in cash, but by transfer to a plastic card, it is allowed that the payment date can be postponed to the next banking day.

Step 12. Issuance of all necessary documents upon dismissal

When terminating the contract, the resigning employee must receive a package of documents. This must be done on his final day of work, before he goes on vacation.

The package of documents includes:

• Employee's work record. The law determines the exact date when to hand over the work book - on the employee’s final day of work.

To confirm the fact that the document was given, the employee puts a confirming signature in the labor register. If on this day he was unable to pick up the work document for a good reason (for example, he was on treatment or on a business trip), or refuses to do so deliberately, then the personnel officer must issue a letter in which he must ask to come and pick up the document, or give permission to forward it by mail. As soon as this kind of notification has been sent, the personnel officer is relieved of responsibility for failure to issue the work report on time.

• Certificate of salary amount for the years prior to the year of dismissal. It must be drawn up in a special form 182-N.
• Certificate of the amounts of determined and paid contributions to the Pension Fund. It must be completed on a form developed by the Pension Fund.
• SZV-STAZH report for this employee for months of work at the enterprise. Failure to issue it will result in a fine of up to 50 thousand rubles.
• Copies of internal documents that the employee requested by written application. These may include extracts from transfer orders, incentives, etc. The organization has no right to refuse such a request.

Despite the fact that formally the dismissal will be on the last day of vacation, the issuance of a work book during the vacation in question followed by dismissal is carried out on the actual last day of performance of work duties, followed by rest.

Example:

Dudnikova I.N. takes 28 days of rest from April 17, 2018 and quits. She receives her work book and paycheck on April 16 - the last working day before leaving. She will be officially fired on May 16, 2018 - the last day of rest. Please note that two more days are added to the main days for non-working holidays - May 1 and May 9. Holidays are extended due to holidays. This period is counted in the work experience of I.N. Dudnikova, which is reflected in the order and work book.

Step 13. Notification of the military registration and enlistment office about the dismissal of an employee

When dismissing an employee who is included in the category of persons liable for military service, the company must submit information about this to the military registration and enlistment office. This action must be completed within two weeks from the dismissal. The document that is drawn up in this case must use the form introduced by the guidelines for conducting military registration in companies.

Application and order for leave with subsequent dismissal, registration procedure

The employee usually makes 2 statements:

• on vacation followed by dismissal;
• for dismissal with reasons.

And the management issues 2 orders:

• on granting leave (based on the employee’s first application);
• on termination of the employment contract (based on the second application).

It is also possible to draw up one application from an employee concerning two points at once - this does not contradict the norms of the Labor Code of the Russian Federation.

But when using a unified form of documents, the employer still issues two orders, because the form of a single order is not officially established. Order forms that can be used are documents of the T-6 (T-6a) and T-8 (T-8a) forms, recorded in the State Statistics Committee resolution No. 1 dated January 5, 2004. The original is attached to one of them as a basis, and for the second - a copy of the employee’s application. Order forms must be approved by the company's management as accounting documents.

The second option for management is not to use standardized forms, but to develop the order form yourself. Then you can issue leave and termination of the employment contract with one order, the main thing is that it contains the mandatory details of the primary accounting document.

Rules for drawing up an application for leave with subsequent dismissal

A unified, legally established sample of such a statement has not been developed; therefore, employees can write it in free form. The main thing is to adhere to certain standards and follow spelling rules.

The text is written in a free style, and you need to take into account the following points in the content:

The applicant must be aware that the employer's acceptance of an application for leave with dismissal does not mean it is granted. You can go on such leave only after receiving consent from the employer and familiarizing yourself with the relevant order. Unauthorized going on vacation with further dismissal without the consent of the employer is classified as a disciplinary offense.

The exceptions are the following citizens for whom the above rule does not apply:

• pregnant women before maternity leave;
• female employees after maternity leave;
• men whose wives are on parental leave;
• external part-time workers who are granted leave at their main place;
• women whose military husbands receive leave from their place of duty.

The employee can write the application in his own hand on a piece of paper, or he can type the text, and then transfer the text onto paper. But in any case, it must be certified with a “living” signature.

Sample application for leave followed by dismissal

An employee who wants to go on vacation with subsequent dismissal submits a corresponding application to his employer:

to CEO
LLC "Sigma"
Rumyantsev V.P.
from the translator
translation department
Streltsova E.A.

Statement

I ask you to provide me with annual paid leave from June 25, 2019, lasting 3 calendar days, followed by dismissal at my own request.

Translator _____________ Streltsova E.A.

It is drawn up in two copies, one of which remains in the hands of the employee, and the second is transferred to the employer’s representative.

Order on granting leave with subsequent dismissal

An employer can use an independently developed form of order for granting leave with subsequent dismissal. If he uses unified forms of labor accounting documents, then to register leave with subsequent dismissal, the employer will have to issue 2 orders:

• granting leave (unified No. T-6form or No. T-6a);
• on termination of the employment contract (unified No. T-8form or No. T-8a).

A sample of a self-developed order form based on the example application given above. An order drawn up in this form is issued once.

How to calculate the number of vacation days upon dismissal

Step 1: calculate the length of service with the employer in months

The answer to the question of what is included in the length of service that gives the right to annual paid leave is contained in Art. 121 Labor Code of the Russian Federation.

In length of service that gives the right to basic paid leave:

Please also note that the length of service that entitles you to annual additional paid leave for “harmfulness” includes only the time actually worked in harmful and dangerous working conditions.

When calculating length of service in months, surpluses amounting to less than half a month are excluded from the calculation, and if more than half a month, they are rounded up to a full month (clause 35 of the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169).

The employee was hired on March 10, 2017, and the date of dismissal was June 1, 2018.

The number of full months for the period from 03/10/2017 to 05/09/2018 is 14. Surplus in the amount of 23 days (from 05/10/2018 to 06/01/2018) is rounded up to a full month. Total total work experience with the employer is 15 months (14+1).

Step 2: determine the number of vacation days that the employee is entitled to for the entire period of his work

The number of vacation days in calendar days that are due to the employee during the period of his work with the employer (Kp) is determined by the formula:

Kp = Kg/12 *M,

where: Kg - the number of vacation days due to the employee per working year;

M is the length of service with the employer in months, found in Step 1.

The resulting number of days may not be a whole number. If the employer decides to round the number of days, this should always be done in favor of the employee, and not according to the rules of arithmetic (No. 4334-17 Letter of the Ministry of Health and Social Development dated December 7, 2005). This means, for example, that a non-integer number of vacation days 37.3 can be used in future calculations, but if the employer decides to round it up, then the number of days will be 38, but 37 days.

Step 3: determine the number of vacation days taken

Based on information about the vacations already used by the employee for the entire period of his work with the employer, the total number of vacation days that the employee has already rested is determined.

Step 4: calculate the number of unused vacation days

The number of vacation days that the employee did not use at the time of dismissal, and for which he is entitled to compensation, (KN) is determined by the formula:

Kn = Kp - Ki,

where: Kp – the number of vacation days due to the employee for the entire period of his work with the employer, which was found in Step 2;

Ki – the number of vacation days used at the time of dismissal, determined in Step 3.

How to calculate compensation for unused vacation

The number of vacation days determined in Step 4 that were not used by the employee at the time of dismissal must be multiplied by the employee’s average daily earnings. This earnings are calculated in the usual manner established for calculating vacation pay by Government Decree No. 922 dated December 24, 2007.

An example of calculating vacation pay with subsequent dismissal and compensation for unused vacation

Kulik A.G. She has been working in the company since November 10, 2016; from August 22, she took a 10-day leave with subsequent dismissal. The amount of income received by Kulik for the billing period is equal to 450,000 rubles, the sick leave benefit is equal to 15,000 rubles. Let's calculate her vacation pay and compensation for unused days upon dismissal based on the data:

• the billing period will be from November 10, 2016 to August 31, 2017;
• number of months worked in full – 9;
• number of months not fully worked – 1.

1. Let's determine the number of calendar days in months that are not fully worked: in November 2016 – 29.3:30*21=20.51
2. Now you can calculate the average daily earnings of Kulik A.G. Average earnings = 450,000: (29.3*9+20.51) we get 1583.34

Kulik worked for the company for 10 months, since in November she worked for more than 15 days, it is included in her vacation pay.

Thus, the number of required days of rest will be equal to: 28:12*10, we get 23.33 days. The company has a rule to round vacation days to the nearest whole number, that is, 23 days.

Of these days, Kulik expressed a desire to take 10 days off, so the number of unused days will be 13 (23-10).

The amount of vacation pay upon subsequent dismissal will be 10 * 1583.34 = 15,833.40 rubles.

The amount of compensation for unused vacation upon dismissal will be:

13*1583.34=20,583.42 rub.

If an employee takes his vacation early and does not work the allotted time, the employer has the right to withhold excess vacation pay from his pay upon dismissal. However, this amount cannot exceed 20% of all payments due upon dismissal minus personal income tax.

Do not forget that upon dismissal, you must pay not only compensation for unused vacation days, but also the salary and other payments due to the employee, as well as make the necessary deductions.

Vacation followed by dismissal: when to pay

As a general rule, settlements with the employee are made on the day of dismissal, which is the last day of work. However, when granting leave with subsequent dismissal, a different procedure applies. Despite the fact that the employee’s last day of work will be the day his vacation ends, settlement with the employee must be made before the start of the vacation. The rationale for this approach is that at the end of the vacation the parties will no longer be bound by obligations. Therefore, on the last working day preceding the day of going on vacation, the employer must make a final settlement with the employee, as well as issue him a work book and other work-related documents (No. 5277-6-1 Letter of Rostrud dated December 24, 2007).

When is it necessary to issue a work book to an employee?

The work book is given to the dismissed person on the day before the vacation. But in the order and work book, the dismissal is dated as the last day of vacation.

When on leave with voluntary dismissal, an entry is made in the work book with reference to clause 3, part 1, art. 77 of the Labor Code of the Russian Federation (in case of dismissal for other reasons, the corresponding article is entered). Information about granting leave is not contained in the work book.

Other documents and certificates required to be provided to the employee are also issued on the last working day.
If the dismissed person is not able to pick up the work book on that day, the employer sends the former employee a letter notifying him of the need to pick up the work book himself or agree to send documents by mail.

Features of taxation

When making payments to a resigning employee of an organization through the organization's cash desk, it is necessary to take into account that the date of actual receipt of income is considered the last day on which the employee was paid. This is extremely important for calculating personal income tax (income tax). In this regard, by law, an enterprise can transfer personal income tax no later than the next day. If a vacation was taken and the subordinate quit immediately after it, the tax is transferred no later than the first day of the vacation period.

Is it possible to withdraw a resignation letter?

The reason for the employee to first be given leave and then to be dismissed is the application he has drawn up. In practice, an employee is sometimes asked to write two separate applications - one for leave, the second for dismissal. But it is also possible to combine both requests into one form.

Since the employee draws up a resignation letter at his own request, the law allows for the possibility of its withdrawal. However, if leave of absence is requested, there is one caveat associated with the recall.

The actual date of termination of the relationship between the company and the employee in case of such dismissal will be considered the final day of vacation, and the last day at work will be the day before the vacation is granted.

If an employee has requested leave with further dismissal, then he can change his mind about terminating the contract only until he goes on vacation. This is due to the fact that on his final day of work, the employee receives both settlement money and all required documents.

Thus, during the vacation period, although the employee is still an employee of the company, his dismissal has already been registered. It is no longer possible to undo this.

If the employee wants to return, and the manager does not object to this, he must wait until the end of the rest period, and then go through the registration procedure with the company again.

When can you register a new employee?

Some disagreements also arise about the moment from which a new employee can be invited to replace a fired one - from the date of the last working day or from the date of dismissal?

Despite the fact that legally the employment relationship ends only on the last day of vacation, in fact nothing binds the employer and the employee. He has already received all the documents, work book and payment and the parties do not have any obligations.

In addition, the employee’s right to withdraw his resignation letter also applies only before the start of the vacation.

In the Decree of the Constitutional Court of the Russian Federation of January 25, 2007 No. 131-O-O, it is noted in this regard: the employer, in order to properly fulfill the obligation established by the Labor Code of the Russian Federation (in particular, Article 84.1, and) to formalize the dismissal and settle payments with the dismissed person, must proceed from the fact that the last day of work is not the day of dismissal (the last day of vacation), but the day preceding the employee’s first day of vacation.

That is why the right to withdraw a resignation letter of one’s own free will, which represents an additional guarantee of the employee’s labor rights, can be exercised by him only before the final termination of work in connection with the use of vacation and subsequent dismissal.

The employer has the right to hire a newcomer to replace the dismissed employee from the date the dismissal employee begins his vacation.

What to do if an employee gets sick while on vacation

One of the situations that deserve attention when granting leave with subsequent dismissal is the illness of the employee during or after the leave. Employers often ask the question: should they accrue temporary disability benefits to the employee and is leave extended during illness?

In contrast to the general rules established in Art. 124 of the Labor Code of the Russian Federation, leave is not extended by the number of days of illness. Such an explanation, in particular, is given in Letter No. 5277-6-1.

But as for calculating benefits, you will first have to refer to Part 2 of Art. 5 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ), according to which temporary disability benefits are paid to insured persons during the period of employment contract, carrying out official or other activities, during which they are subject to compulsory social insurance in case of temporary disability and in connection with maternity, as well as in cases where an illness or injury occurred within 30 calendar days from the date of termination of said work or activity or the period from the date of conclusion of the employment contract until the day of its cancellation.

That is, the employer is obliged to accrue temporary disability benefits if the illness occurs within 30 days from the date of termination of work. In our case, the day of termination of work is actually the day before the start of the vacation. But should we start counting from this day? Some people count from it, and others from the day of dismissal, that is, from the last day of vacation.

In the Ruling of the Supreme Court of the Russian Federation dated November 23, 2015 No. 34-KG15-13, the judges noted that an employee who is in an employment relationship, by virtue of Art. 2 of Law No. 255-FZ, for the entire period of his work until the day of termination of the employment contract, he is an insured person under compulsory social insurance in case of temporary disability. In part 2 art. 127 of the Labor Code of the Russian Federation states: when an employee is granted leave with subsequent dismissal, the day of dismissal is considered the last day of leave, which means it is the day of termination of the employment relationship. That is, in relation to the provisions of Part 2 of Art. 5 of Law No. 255-FZ, the moment of termination of the employment relationship and the beginning of the 30-day period during which the employer is obligated to pay for the sick leave certificate of the dismissed person will be the last day of the employee’s vacation.

The employer’s opinion that the calculation of the 30-day period during which the employee has the right to receive temporary disability benefits from the insurer at the last place of work (that is, the employer) begins from the day preceding the first day of vacation followed by dismissal is erroneous , based on incorrect interpretation and application of substantive law governing disputed relations.

Based on the findings of the court, it can be argued that 30 days should be counted from the last day of vacation. And if the employee no later than 6 months from the date of restoration of working capacity in accordance with Parts 1 and 3 of Art. 12 of Law No. 255-FZ applied for temporary disability benefits and the date of onset of the disease falls during the vacation period, the benefit is paid according to the general rules - based on the employee’s insurance record.

If the employee falls ill during vacation (since the law does not provide for the preservation of average earnings on two grounds simultaneously (for vacation and for the period of incapacity) in case of illness during vacation), then the employer must recalculate the benefit in case of incapacity for work that occurred during the period of vacation followed by dismissal .

If the insured event occurred after the end of the vacation, then we count 30 calendar days from the last day of the vacation and, if the employee fell ill during this period, we pay “sick leave” in the amount of 60% of his average earnings (Article 7 of Law No. 255-FZ ).

The provisions of the regulations establish the possibility of the company administration registering a vacation period for an employee before terminating his employment contract if he has previously unused days. The employee can use this time in whole or in part. Therefore, the management of the enterprise must know how to properly arrange leave with subsequent dismissal.

The right to leave is established by government agencies through regulations. If an employee is employed under an employment agreement in a company, then a certain number of vacation days are due for the period worked.

At the same time, for the first time, an employee has the opportunity to go on annual paid leave in accordance with the law after six months of work.

In the future, the employee receives the right to use his days of rest only in accordance with that approved by the enterprise. This plan must be followed by both the employee and the company administration.

If an employee decides to terminate the employment contract, then he will be able to receive leave followed by dismissal at his own request only under two factors:

• If the company management agrees to this.
• If at the time of dismissal the employee did not take his allotted vacation. This is determined by a HR specialist according to the rule: for each month of work, an employee is entitled to 2.33 days of vacation. It is also necessary to take into account the rest periods previously provided to him.

If the administration refuses to provide leave, the resigning employee is entitled only to receive monetary compensation. That is, an employee can submit documents to receive annual paid leave when leaving, but management has the right to disagree.

Attention! Therefore, the provision of rest with further dismissal can be carried out only when it occurs, in agreement with the employer, or on the basis of an agreement concluded between the parties.

In the first case, it is recommended to draw up a written agreement between the employee and management to avoid problems in the future. If the initiative to terminate comes from management, such a period cannot be granted.

According to regulations of labor law or by virtue of a concluded employment contract, an employee may be granted additional leave. It is subject to the current rules regarding the main period.

The employee will be able to use the leave with the consent of management even if it expires when its use for the period exceeds the term of the contract.

Features of leave followed by dismissal in 2019

Do I need to work 2 weeks in this case? No. With the consent of the administration, the employee can leave earlier, registering all this time as vacation. Moreover, throughout this period he will be on the staff of the enterprise, and the time will be included in the length of service.

An employee can submit one general application for leave followed by dismissal, or two documents for each case. Therefore, it is necessary to draw up two orders using standardized forms, or, if it is drawn up in free form, one on company letterhead. This leave will allow the resigning employee to search for a new job, and the company to hire a new employee in his place.

Another feature of such dismissal is that the employee loses the right to cancel the application during the vacation. This is due to the fact that all documents for termination of employment are drawn up before the start of the rest period, the final date is determined and cannot be changed. This employee can only be registered if he re-writes the application for admission.

Attention! When on vacation followed by dismissal, the order to terminate the employment relationship is drawn up in advance, before the period of time begins, and the final day of rest is considered the date of dismissal. In this regard, all payments to the resigning employee must be made before the start of the vacation.

What if an employee gets sick on vacation?

An employee of an enterprise who has a rest period with further dismissal may experience a period of incapacity during this period.

Legislation under normal conditions determines that sick days not only must be paid, but also extend the period of rest provided. However, when taking a vacation with further termination of the contract, different rules apply.

Sick leave provided by the resigning employee is also fully paid. But time off work does not increase the number of vacation days.

Because the administration has at its disposal the expiration date of the contract, the necessary forms have been completed, and the money has been paid. That is, the entire termination procedure has been completed and cannot be cancelled.

Is it possible to withdraw a resignation letter?

The reason for the employee to first be given leave and then to be dismissed is the application he has drawn up. In practice, an employee is sometimes asked to write two separate applications - one for leave, the second for dismissal. But it is also possible to combine both requests into one form.

Since the employee draws up a resignation letter at his own request, the law allows for the possibility of its withdrawal. However, if leave of absence is requested, there is one caveat associated with the recall.

The actual date of termination of the relationship between the company and the employee in case of such dismissal will be considered the final day of vacation, and the last day at work will be the day before the vacation is granted.

If an employee has requested leave with further dismissal, then he can change his mind about terminating the contract only until he goes on vacation. This is due to the fact that on his final day of work, the employee receives both settlement money and all required documents.

Attention! Also, writing two statements at once is more convenient if the director refuses to grant leave and decides to simply fire the employee. In the case of a single document, it will need to be rewritten, leaving only the request for dismissal.

Step 2. Drawing up a dismissal order

For this type of order, you can use the standard T-8 form, or issue an order on company letterhead.

In the column intended to reflect information about the reason for dismissal, the following must be entered: “At the initiative of the employee, paragraph 3 of part 1 of Article 77 of the Labor Code of the Russian Federation.” In the line of the basis for drawing up the order, you must indicate the details of the application completed by the employee.

Important! The main feature of granting leave with subsequent dismissal is the difference between the date of drawing up the order and the date of termination of the contract. In this situation, the date of drawing up the order will be the last day at work before the vacation, but the date of dismissal will need to indicate the last day of vacation.

Step 3. Drawing up an order for granting leave

To order a vacation, you can use a standard form in the T-6 form, or draw up this order on company letterhead.

Filling out an order is no different from the standard case of registering a vacation. The form will need to indicate the period and duration of the vacation, the start and end date. If primary and additional leave are granted simultaneously in the form of leave, then information about them is reflected immediately in one document in sections A and B.

Important! The organization has the right to create its own order form, which will combine orders for leave with further dismissal.

Step 4. Familiarization with orders

Both orders must be signed by the manager, after which they are handed over to the employee for review. If you need to read the contents of the documents and put a date and signature in each one in a specially designated column.

If for any reason an employee refuses to sign one or all documents, it is necessary to assemble an independent commission that will create a report on this.

Step 5. Orders are recorded in the ledger

The organization must keep a journal in which the responsible employee records each issued order.

When registering, you must indicate the number and date of execution of the order; you must also indicate a brief content of the order and the persons responsible for its execution.

Step 6. Indicating information in your personal card

A personal card in the T-2 form is created for each employee when he joins the company for work, and is maintained for the entire period until his dismissal. If the employee is given a period of rest with further dismissal, then two entries will have to be made in the personal card at once.

IN Section VIII "Vacation" you need to record information about the provision of a rest period. Here you need to indicate the name of the vacation time, its duration, and the number of days on vacation.

Next you need to enter information into section “Grounds for termination of an employment contract”. Here you need to write down the reason for which the dismissal occurs, the date, information about the order issued. All information entered on the card is checked by the personnel officer for errors, after which it is signed.

Attention! The information about the dismissal must be familiarized to the employee, who must sign as proof of this. There is no need to familiarize yourself with the information about granting leave.

Step 7. Entering vacation data into your personal account

A personal account is a special form that must be opened for each employee annually at the beginning of the new year. It is not mandatory for everyone, and therefore small companies usually do not use it, but use this form for companies with a significant number of employees. Small firms, instead of this form, prefer to use a personal T-2 card, and additionally T-49 and T-51 statements.

A personal account has two forms:

• Form T-54 - intended for registration by hand. It must contain information about what amounts were accrued and withheld each month. This is done on the basis of data from other primary documents.
• Form T-54a - it is used when processing data using a computer.

Step 8. Entering information into the time sheet

In order to record the presence or absence of an employee at the workplace, accounting sheets are used in forms T-12 and T-13.

It must be remembered that until the day of dismissal, which is the final day of vacation, the employee is still considered to be registered with the company.

The rest period is noted as just a vacation:

• If main vacation days are provided, the codes “OT” or 09 are entered;
• If days of additional leave are provided, codes “OD” or 10 are indicated.

Attention! The marking of vacation days is carried out according to all the rules - if a holiday falls during a vacation, then it is not included in the definition of vacation days, and on these days the code “B” or 26 is entered.

Step 9. Making an entry in the work book

The inclusion of any entry in the labor record is determined by a resolution of the Ministry of Labor.