What to do if sick leave overlaps with vacation

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What to do if an employee gets sick during vacation or there is a salary increase? The general procedure for calculating vacations plus some practical advice is given by Natalya Potapkina, an expert at the online salary calculation service Kontur.Accounting.

The procedure for granting vacations to employees is described in Chapter 19 of the Labor Code of the Russian Federation, and the calculation of average earnings is in Government Decree No. 922 of December 24, 2007.

A few general words about vacation experience

In accordance with the Labor Code of the Russian Federation, for each year of work, all employees are entitled to regular paid leave in the amount of 28 calendar days. For some categories of workers, additional leaves may also be established in accordance with Art. 116 Labor Code of the Russian Federation. The enterprise must draw up a vacation schedule. They are provided in accordance with the vacation schedule

According to Art. 121 of the Labor Code of the Russian Federation, the length of service that gives the right to annual basic paid leave includes all the time when the employee retained his place of work (position), including weekends and holidays, vacation days, sick leave, etc.

Not included in the vacation experience:

• the time the employee is absent from work without good reason, including the time the employee is suspended from work due to his fault;
• time of maternity leave;
• vacation time without pay for more than 14 days per year.

Please note: in accordance with Art. 124 of the Labor Code of the Russian Federation, it is prohibited to fail to provide annual paid leave for two years in a row.

Sick leave due to pregnancy before annual leave

A pregnant employee can take annual leave before or immediately after maternity leave in accordance with Art. 260 Labor Code of the Russian Federation. In addition, the husband of a maternity leave can also submit an application to his employer for annual leave during the period when his pregnant wife takes out maternity leave on the basis of the sick leave provided. And the employer does not have the right to refuse him in accordance with Part 4 of Art. 123 Labor Code of the Russian Federation.

This means that immediately after completing sick leave for pregnancy and childbirth (maternity leave), the employee will be able to freely apply for annual leave, even if she does not have the required length of service to go on it (Article 122 of the Labor Code of the Russian Federation), and regardless of whether how long it was scheduled for. This leave is issued at the request of the employee.

If Sharikov wants to work... or relax

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An example from life. Employee Sharikov P.P. was hired on May 11, 2020. He must be granted the first leave of 28 calendar days for the period from 05/11/2020 to 05/10/2021. The employee has the right to leave starting from November 11, 2020, since after 6 months of work you can get leave (unless otherwise specified in the collective or employment agreement).

If for some reason it is not possible to allow Sharikov to go on vacation, you can, with his consent, postpone the vacation to the next year, but it must be granted no later than May 10, 2022 (no later than 12 months after the end of the year for which it is granted).

Please note: it is most convenient for an accountant to calculate vacation pay for an employee after 11 months (or more) of the year for which the vacation is granted. But in practice, some employees take vacation earlier. If an employee goes on vacation 6 months after starting work at the company, it is not advisable to provide him with the entire vacation. It is better to break it into parts and provide it for no more than 14 days. Because if an employee quits immediately after the vacation, it turns out that the money was paid in advance. In this case, you will need to recalculate them and deduct part of the money paid from the employee.

Onset of incapacity for work before the start of leave

An employee’s illness before a vacation, in addition to the fact that any illness brings with it an unpleasant experience, can also add hassle with registration for both the employee and the employer. To prevent more problems, it is advisable for both parties to be accommodating and make concessions. The options may be different, for example, the employee has managed to recover and nothing prevents him from going on vacation as scheduled.

However, the situation may become more complicated if he managed to recover, but due to illness he did not complete the necessary work, as a result of which the employer wants to postpone the date of the employee’s departure for rest. This must be done exclusively with his consent, otherwise such a transfer will be a violation of rights.

Another situation may arise: although the employee is healthy, because he was sick, the order was not issued on time, and therefore payment was not made. Then the vacation should also be postponed.

If the recovery occurred already during the period when the vacation was supposed to begin, then different possibilities arise: if the order has already been issued and the vacation has been paid, then it is possible to start a vacation without going to work after sick leave, which the employer is notified about, most often by phone. At the same time, due to the days covered by the sick leave, you can either extend your vacation or leave them for the future and take another one later. If the extension happened already during vacation, then the application for extension can be written after returning to work, and with a sick leave certificate attached to it, these documents will become the basis for an order for extension, also issued after the employee returns to work.

If vacation pay is not paid, then you will need to go back to work and postpone your vacation to another date.

Quite legal tricks

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In some cases, an employee may be able to “save” vacation days or earn slightly more vacation pay by taking days off at the beginning and end of the vacation period.

For example, an employee goes on vacation for 3 weeks from July 5 to July 16, 2021. In fact, he rests from July 3 to July 18, since July 3, 4, 17 and 18 are days off.

Attention: Holidays that fall during vacation are not included in the number of calendar days of vacation and are not paid. In such cases, the number of calendar days will be greater than the number of vacation days.

An employee can write an application from July 3 to July 18 (including weekends), or from July 5 to July 16. The rest time will be the same, but in the first case, 16 days of vacation pay will be accrued and there will be another 12 days of vacation left, which can be used later. In the second case, the money will be credited in 12 days, but there will be another 16 days of vacation left.

Both options do not contradict the law. Please note that at least one part of the vacation per year must be at least 14 days (in accordance with Article 125 of the Labor Code of the Russian Federation).

Are benefits included in the calculation of compensation for unused vacation upon dismissal?

When calculating compensation, the same procedure applies as for regular payments for vacation approved by Government Decree No. 922. The only difference is in the definition of calendar days:

• for vacation payments, accrual is made for the number of days specified in the employee’s application and in the order;
• For compensation, the number of days that the employee did not have time to take time off is taken. For example, an employee worked for 6 months, was not on vacation, and decided to quit. For a year, an employee is entitled to 28 days, and for 6 months - 14 days of vacation. Upon dismissal, the accountant will actually calculate the same vacation pay for 14 calendar days, and the company will pay it along with earnings for the month in which the dismissal occurred.

If an employee asks whether sick leave is included in the calculation of vacation compensation upon dismissal, the answer is negative, because Compensation is calculated in the same way as vacation pay.

How to calculate vacation pay

1. Determine the total number of calendar days for all months of the billing period (12 months preceding the month in which the vacation begins) .

If a month is fully worked out, the average value of calendar days is taken for this month - 29.3.

If there were periods in the month that are not included in the calculation (for example, sick leave, vacations, business trips and other cases listed in paragraph 5 of Government Decree No. 922), then the calendar days taken into account for this month are calculated proportionally:

(Number of calendar days of the month – Days not included in the calculation) × 29.3 / Number of calendar days of the month.

2. Determine the amount of payments taken into account for the billing period.

Sick leave, vacation pay, and other payments calculated based on average earnings are not included.

3. Calculate average daily earnings (ADE).

If the billing period is fully worked out:

SDZ = Amount of salary accrued for the billing period /12 / 29.3;

If one or more months are not fully worked:

SDZ = Amount of salary for the billing period / (29.3 × number of fully worked months + number of days worked in partial months.

Amount of payments for the billing period / Calendar days for the billing period (calculated in clause 1)

4. Calculate the amount.

Average daily earnings × Number of calendar days of vacation (non-working holidays are not included in the number of calendar days of vacation and are not paid (Article 120 of the Labor Code of the Russian Federation))

Example.

Let's calculate the vacation for P.P. Sharikov from 05/24/2021 to 06/13/2021 (20 days, since the June 12 holiday is excluded). The billing period is from 05/01/2020 to 04/30/2021. It is known that during this period P.P. Sharikov was on sick leave from January 14 to 23, 2021 (10 days) and on a business trip from March 25 to 29, 2021 (5 days). These periods are not included in the calculation. Accrued salary amounts in each month (except January and March) - 29,300 rubles, in January 2021 - 19,800 rubles, in March 2021 - 24,600 rubles.

Amount of payments taken into account for the billing period: 29,300 × 10 + 19,800+ 24,600 = 337,400 rubles.

The number of calendar days for calculation in each month (except January and March) is 29.3.

In January - (31 - 10) × 29.3 / 31 = 19.8,

in March - (31 – 5) × 29.3 / 31 = 24.6.

Total number of days for the billing period: 29.3 × 10 + 19.8 + 24.6 = 337.4

Average daily earnings: 337,400 / 337.4 = 1,000 rubles.

Amount of accrued vacation pay 1,000 × 27 = 27,000

Don't forget to withhold personal income tax of 13%.

There was a salary increase before or during the vacation

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If before the employee’s vacation or during the vacation, the enterprise had an increase in salaries (tariff rates) as a whole for the organization (division), it is necessary to index the average earnings to calculate vacation pay. The procedure for increasing average earnings provides for three indexation options:

• The salary increased during the pay period. All payments taken into account when calculating average earnings and vacation pay, from the beginning of the billing period until the month of salary change, are multiplied by the increase factor (Kpv). Kpv = He / Os, where He is the new salary, Os is the old salary;
• The salary increased after the pay period before the start of the vacation. The entire calculated average earnings are multiplied by the increase factor;
• Salary increased during vacation. Only part of the vacation pay increases, starting from the effective date of the new salaries.

Results

Leave may be extended or postponed due to employee illness. But in order to exercise the right to change the duration of vacation, the employee must show good faith and promptly notify the employer that he fell ill during his vacation. New vacation periods should satisfy the employee’s wishes, but also take into account production needs.

Sources:

• Labor Code of the Russian Federation
• Rules on regular and additional leaves, approved. NKT USSR 04/30/1930 No. 169

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An employee fell ill while on vacation

If an employee has provided a certificate of incapacity for work (sick leave) for illness or injury, which was issued during vacation, it is necessary to calculate and pay temporary disability benefits. In this case, the vacation is extended by the number of days of sick leave, or these days are transferred to another time (Article 124 of the Labor Code of the Russian Federation).

When extending vacation, it is not necessary to recalculate vacation pay; you can simply transfer vacation days to the time sheet; the amount remains the same.

When transferring vacation, it is necessary to take into account that the employee was paid vacation pay in a larger amount than required. Excess amounts can be offset against other payments due to the employee. If vacation is granted at another time, you will need to recalculate your average daily earnings based on a different calculation period.

When calculating vacation pay, paid sick leave benefits are not taken into account. But when calculating sick leave benefits, paid vacation pay must already be taken into account.

Please note: sick leave for caring for a sick family member during vacation is not paid and does not give the right to extend or postpone the vacation.

Hint : vacation pay can be calculated in a few clicks; use this convenient calculator.

How to transfer a vacation

The employee must submit a corresponding application to the employer if he decides:

• reschedule the start date of vacation;
• transfer to another date vacation days that coincided with being on sick leave;
• extend annual leave for sick days.

This application is drawn up in any form and is submitted either in person or by mail. The application must indicate:

• subject of the request (transfer/extension);
• the basis for submitting the petition (illness, injury, other reasons);
• desired transfer/extension dates.

So, for example, an application to postpone the start of vacation due to sick leave taken before vacation may look like this:

After receiving a written application to postpone/extend leave, the employer has the right to decide to accept the offer, if there are legal grounds for doing so. After which a corresponding order is issued, which indicates the decision:

• making changes to the vacation schedule with approval from the trade union committee;
• transferring vacation days.

If an employee went on sick leave right before the start of the vacation, the corresponding order came into force and an entry was made in the personal card, then appropriate changes should be made. Thus, the previous order can be canceled due to a change in the start date of the vacation, and the entry in the personal card can be corrected.

There are no grounds for making such corrections at the legislative level, so changes are made as is customary in the rules of personnel records management. Corrections are made as follows: the previous text is crossed out and the corrected text is written in the free space. Next to the correction, you must put the date and signature of the person responsible for filling out the document being corrected with a transcript of your full name and position.

An order to reschedule a vacation may look like this:

The vacation fell during the quarantine period or days declared non-working due to coronavirus

If an employee goes on vacation from March 4 to May 7, 2021, then the question arises: is it necessary to extend the vacation for these days and how to pay for it.

In accordance with Decree of the President of the Russian Federation dated April 23, 2021 No. 242, the days from March 4 to May 7 were declared non-working days with pay remaining. According to the rules of Art. 120 of the Labor Code of the Russian Federation, weekends are included in the number of calendar days of vacation and are paid, and non-working holidays are not included in the calculation of vacation and are not paid. The Ministry of Labor, in letter No. 14-2/B-393 dated 04/09/2020, recommended paying for such days as regular days of annual leave and not extending leave for them.

The online service Kontur.Accounting will help you easily calculate vacation pay. The service has many convenient tools that make the work of an accountant easier. Get acquainted with the capabilities of the service for free for 14 days: keep records, calculate salaries and send reports via the Internet.

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Sick leave before maternity leave

During pregnancy, an employee often feels unwell, especially in the last months. Sometimes sick leave is associated with the need for medical care in the interests of preserving the pregnancy and the life of the unborn baby. In some cases, a woman simply wants to leave work without compelling medical reasons. To use sick leave, the employee must adhere to standard standards when preparing labor documentation during the period of incapacity. In the absence of medical grounds, a certificate of incapacity for work is not opened, which means that a pregnant woman is obliged to fulfill her duties without issuing a sick leave before maternity leave.

The peculiarity of the sick leave before leaving due to the onset of maternity leave is the possibility of opening it for a long period exceeding the standard 15 days for many. Extension of sick leave for pregnant women is allowed only for medical reasons, but without convening a medical commission.