Annual paid leave in 2021: a reminder for an accountant

We approve the vacation schedule

Employees go on vacation in the order determined by the vacation schedule (Article 123 of the Labor Code of the Russian Federation). The document is approved in advance - 2 weeks before the start of the vacation year. If the organization has a trade union, its opinion is taken into account when drawing up the schedule.

Read more about the vacation schedule in our materials:

• Vacation schedule: form and sample;
• Vacation schedule in the new organization;
• Is a vacation schedule mandatory at a micro-enterprise;
• Employees' opinions when drawing up the schedule;
• Opinion of the trade union when drawing up the schedule;
• Vacation is not according to schedule;
• Unused vacation in the schedule;
• How to change your vacation schedule;
• Who is not included in the vacation schedule.

Payment of vacation pay in 2021

The algorithm for calculating vacation pay in 2021 remains unchanged. Vacation pay

must be made no later than 3 calendar days before the start of the vacation. However, the legislation does not prohibit paying for vacations earlier than these dates.

If the employee was not paid vacation pay on time, then, according to Art. 124 of the Labor Code of the Russian Federation, at the request of the employee, the employer will be obliged to postpone the vacation.

If the payment of vacation pay is delayed, the employer must transfer compensation to the employee at a rate of no less than 1/150 of the Bank of Russia refinancing rate for each day of delay. The refinancing rate must be set during the actual payment period.

In general, labor relations are one of the most unpredictable. Especially when it comes to employee benefits and rights. The dishonesty and negligence of the employer is easy to prove

absence of any document.

You should also be careful about the timing of vacation pay: if the vacation starts on Monday, payment should be made on Thursday of the previous week

etc.

We check the employee’s length of service for granting leave

An employee’s right to leave arises six months from the date of employment with a given employer (Article 122 of the Labor Code of the Russian Federation).

Leave for up to 6 months of service is given:

Read everything regarding the determination of length of service that gives the right to the next paid leave in the articles:

• For what year is leave granted: calendar or working;
• Working year for vacation in advance;
• Is downtime due to the employee’s fault included in the vacation period;
• Is administrative leave included in the length of service for annual paid leave?

General rules for study leave

Before we talk about the difficulties associated with granting this or that type of study leave, let’s consider the general rules.
First of all, the employer needs to remember: an employee’s right to study leave arises regardless of who finances his education. This means that not only those employees who study at the expense of the budget can take study leave. Such leave is also provided to those employees who study on a paid basis. It does not matter whether they pay for their studies themselves or whether these expenses are borne by the employer.

Draw up and print an employment contract

The right to study leave arises when receiving education at different levels - higher, secondary vocational, basic general, as well as when studying in graduate school. Each of these levels of education is devoted to a separate article in the Labor Code, which states in detail when and for what period educational leave should be granted (Articles 173 - 176 of the Labor Code of the Russian Federation).

The following rule: educational leave for each level of education is granted only if the employee receives such education for the first time. Let me explain. Let's assume that an employee is studying at a higher education institution for the first time. In this case, he may qualify for “student” leave. But upon receiving a second higher education, he will no longer have such a right. But if an employee, even having two higher educations, decides to acquire a new profession and enter a vocational school, or wants to get a candidate’s degree and enters graduate school, then he will be able to take educational leave. The issue of granting study leaves to those who study in several educational institutions at once is resolved in a similar way - leaves are granted only to one of the places of study of the employee’s choice. These are the requirements of Article 177 of the Labor Code of the Russian Federation.

Another condition under which the employer has an obligation to provide study leave is the presence of state accreditation for those educational programs under which training is carried out. And finally, all benefits related to training are provided only to those employees who work in the organization at their main place of work. There is no need to provide “student” leave to part-time workers (Article 287 of the Labor Code of the Russian Federation).

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Determining the duration of vacation

Every year, an employee has the right to count on 28 calendar days of vacation (Article 115 of the Labor Code of the Russian Federation). Non-working holidays are not included in the number of calendar days of vacation (Article 120 of the Labor Code of the Russian Federation).

Additional vacation days are provided to certain categories of employees (Article 116 of the Labor Code of the Russian Federation):

• employed in jobs with harmful or dangerous working conditions;
• having a special nature of work or irregular working hours;
• working in the Far North and similar areas, etc.

Upon written application by the employee, part of the vacation exceeding 28 days is replaced by monetary compensation (Article 126 of the Labor Code of the Russian Federation).

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For most employees, the duration of vacation is 28 calendar days, but there are exceptions. Thus, some workers have extended vacation, for example, for minors - 31 calendar days. In rare cases, the duration of annual main leave is set in working days. For example, an employee with a fixed-term employment contract of up to two months is entitled to leave at the rate of two working days per month of work - when recalculated into calendar days, the period of such leave may be longer when there are weekends in its period, but such leave is less than the usual 28 calendar days ( Article 115, Part 1, Article 120, Article 267, Article 291 of the Labor Code of the Russian Federation). For details, see here.

Vacation, by agreement between the employee and the employer, is divided into parts, one of which must be at least 14 days (Article 125 of the Labor Code of the Russian Federation).

Study leave before the start of studies

Now let's move on to analyzing specific cases. And first, let's look at the vacations granted to employees who are still preparing to enter educational institutions.

When and for how long is leave granted?

For employees who attend preparatory departments at universities, the employer must provide 15 days of leave to undergo final certification, if provided for by the “preparatory” program. Leave of a similar duration is also required for taking entrance exams to a university, if the employee is admitted to them.

If an employee decides to receive secondary vocational (special) education, then he has the right to “pre-educational” leave only if he is admitted to entrance exams. The duration of such leave is 10 calendar days. In this case, there is no separate leave at the end of the preparatory courses.

Let us add that “pre-study” leave is available to employees regardless of what form of study (full-time, evening or part-time) they enroll. Likewise, the right to leave to take “final” exams from preparatory courses does not depend on the form in which the training was conducted.

Grounds for granting leave

The above holidays are unpaid. However, they are not provided just like that, but on the basis of an official document that must be attached to the employee’s application. Such a document is a summons certificate issued by an educational organization. The form of this certificate was approved by order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368.

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Please note: the form of the call certificate is the same for all cases of granting study leave (both paid and unpaid). Therefore, it is necessary to check whether the educational organization has filled out this certificate correctly. Both the duration of the leave and the need to pay for it depend on the exact basis for granting leave, as well as on the type of educational organization that issued the certificate. In the absence of a summons certificate, the employer is not obliged to provide study leave, even if it is unpaid.

In the certificate of invitation to grant “pre-study” leave, one of the following phrases must be underlined: “admitted to entrance examinations” or “student of the preparatory department of an educational organization of higher education.” If the second phrase is highlighted, then you need to make sure that the certificate of challenge was issued by the university, since students of preparatory courses at other educational institutions are not granted “pre-study” leave.

You also need to take into account that if the final exams in preparatory courses and entrance exams to a university follow each other, then the employee can apply for two vacations. But for this it is necessary to submit two summons certificates, each of which must indicate the appropriate basis for granting “pre-study” leave.

Application for leave

In the application for educational leave, the employee indicates the purpose of the leave (in this case, passing final exams after completing preparatory courses, or passing entrance exams to an educational institution) and the duration of the leave. The wording in the application and in the summons certificate must match. It is also desirable that the application contains an indication of the summons certificate.

Note that if an employee applies for two “pre-study” leaves (for passing final exams after preparatory courses and for passing entrance exams), which follow each other, it is not necessary to write two applications. The request for both study leaves can be combined in one document, to which two summons certificates should be attached.

Order on granting leave

Based on the application and summons certificate, an order is issued to grant unpaid leave. The order is drawn up according to the unified form No. T-6 (approved by Resolution of the State Statistics Committee of Russia dated 01/05/04 No. 1) or according to the form developed by the employer. As a basis for granting leave, the order specifies two documents: the employee’s application and the summons certificate. The employee must be familiarized with this order and signed.

Please note: when granting two consecutive leaves, two separate orders must be issued, even if the employee submitted one application. After all, in essence, these are two different leaves, each of which requires proper personnel registration and a link to the corresponding summons certificate.

From what day is vacation granted?

The legislation of the Russian Federation does not establish any rules that would oblige an employee to notify the employer in advance of his intention to take study leave. This means that such rest periods are not fixed in advance in the vacation schedule. The employer must immediately grant study leave, even if the employee submitted a corresponding application on the day it began or the day before. In such cases, the employee is entitled to leave from the first day indicated in the summons certificate.

You need to act somewhat differently in the situation if an employee applied for study leave after it, according to the summons certificate, began. In this case, we must proceed from the fact that the employee has the right, but not the obligation, to use study leave. Therefore, leave is granted for the period that the employee reflected in the application. But at the same time, the last day of vacation should not be later than the end date of vacation specified in the call-up certificate.

We prepare documents

The employee is informed about the vacation no later than 2 weeks before it begins (Article 123 of the Labor Code of the Russian Federation).

Next, an order is drawn up to grant leave and, if necessary, an order to replace the employee with another employee during the leave.

If the employee wishes to go on vacation unscheduled, he writes a corresponding application.

Sample documents can be found here:

• application for leave;
• application for leave followed by dismissal;
• notification of the start of vacation;
• leave order;
• leave order for a group of employees;
• vacation order in advance;
• order for replacement during vacation.

The Ministry of Labor of the Russian Federation prohibited employers from providing vacations on weekends

Officials believe that providing vacations starting from Saturday or Sunday does not contradict the norms of the Labor Code of the Russian Federation. But if an employee’s vacation falls exclusively on weekends, then the company will face an administrative fine of 50 thousand rubles.

Letter of the Ministry of Labor of the Russian Federation dated December 7, 2018 No. 14-2/OOG-9754

Editor's note:

One can argue with the position of the Ministry of Labor of the Russian Federation. The fact is that the code allows you to split your vacation into parts. The main thing is that one of them is at least two weeks old. Workers have the right to take the remaining days as they wish.

According to the Labor Code of the Russian Federation, vacation is given in calendar days. In this regard, a citizen can use it on weekends.

Let us note that workers do not take vacations in this way because they have a good life. Thus, they receive vacation payments for the weekend, depriving themselves of rest days.

We calculate and pay vacation pay

The amount of vacation pay is determined based on the employee’s average earnings for the 12 months preceding the month the vacation began: payments for this period are divided by 12 and by 29.3 - the average monthly number of calendar days (Article 139 of the Labor Code of the Russian Federation).

The average daily earnings received are multiplied by the number of vacation days and paid to the employee 3 days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). The Ministry of Labor in Letter No. 14-1/OOG-7157 dated 09/05/2018 clarifies that these days are calendar days, and the first day of vacation and the day of payment of vacation pay are not included in them.

Vacations for those studying evening or part-time

Employees who have entered universities or vocational education institutions are entitled to additional paid leave to take their exams. This benefit is available to those who study evening or part-time.

Calculate salary and vacation pay taking into account all current indicators

The duration of such leave depends on the course in which the employee is studying. In the first two courses, study leave to take the exam is 40 calendar days, in more senior courses - 50 calendar days. An exception is made for those studying in accelerated higher education programs. In this case, the right to 50 calendar days of vacation appears already from the second year (Article 173 of the Labor Code of the Russian Federation).

For those receiving secondary vocational education, a shorter duration of leave is established for passing the exam. In the first two courses it is 30 calendar days, and in subsequent courses - 40 calendar days (Article 174 of the Labor Code of the Russian Federation).

Evening and part-time students who have successfully completed their final year of study are entitled to additional paid leave to take final exams. When receiving higher education, their maximum duration is four months (Article 173 of the Labor Code of the Russian Federation), and when receiving secondary specialized education - two months (Article 174 of the Labor Code of the Russian Federation).

Note that in practice, the duration of each vacation (for passing a session or final exams) is usually determined not on the basis of the norms of the Labor Code of the Russian Federation cited above, but on the basis of the period indicated in the summons certificate. As a rule, this period corresponds to the period established in the Labor Code. However, there are exceptions when, according to the call certificate, the session lasts less than the deadline defined in Articles 173 and 174 of the Labor Code of the Russian Federation. It is good if in the application the employee asks to be granted leave for the period indicated in the summons certificate. But what if the employee insists on receiving leave of exactly the duration specified in the Labor Code?

The Code itself does not contain the answer to this question. Moreover, it does not specify at all the procedure for granting additional leaves and calculating their duration. In particular, the norms of Articles 173 and 174 of the Labor Code of the Russian Federation do not answer the question of for what period the maximum number of vacation days is determined in the cases under consideration - for a calendar year, for an academic year or for each session.

However, paragraph 14 of the Regulations on the specifics of the procedure for calculating average wages (approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922) states that all calendar days (including non-working holidays) falling during the period of additional educational leave provided in accordance with with a call certificate. Thus, for the purposes of paying for study leave, only those days that are indicated in the call certificate are taken into account. Therefore, if an employee asks for a leave of greater duration than is specified in the summons certificate, then the employer has no right to refuse him. But he is not obliged to pay for such days, acting strictly according to the letter of the law.

The above recommendations for arranging pre-study leave also apply if the employee goes on paid study leave. Based on his application and summons certificate, the employer must issue an order (on Form No. T-6 or on an independently developed form). In this case, leave is granted for those days that are indicated in the summons certificate, even if the application was received on the first day of study leave. If the application is submitted later, then the leave is issued for the period specified by the employee, but at the same time, the day of the end of the leave is indicated exactly the day that is recorded in the summons certificate.

As for the payment of study leaves, the legislator has not established any special rules. This means that the general requirements of Article 136 of the Labor Code of the Russian Federation apply. Based on this article, vacation pay is paid no later than three days before the start of the vacation. Obviously, the employer will be able to fulfill such an obligation only if the employee submits in advance the documents necessary to apply for study leave. If the employee requested leave less than three days before it began, then the money must be transferred as soon as possible. The best solution would be to pay average earnings directly on the day the employee submits an application for study leave.

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We calculate and pay taxes and contributions from vacation pay

Vacation pay, as well as compensation for unused vacation, are equal to payments within the framework of the employment relationship and are subject to personal income tax and insurance contributions.

Personal income tax on vacation pay is transferred to the budget no later than the last day of the month in which the employee received vacation pay (clause 6 of Article 226 of the Tax Code of the Russian Federation) - see more details:

• Vacation pay in 6-NDFL;
• Recalculation of vacation pay and 6-personal income tax;
• Carryover vacation pay in 6-NDFL.

Insurance premiums are paid before the 15th day of the month following the month of accrual of vacation pay (clause 3 of Article 431 of the Tax Code of the Russian Federation) - see more details:

• Insurance contributions from vacation pay;
• Deadline for payment of insurance premiums from vacation pay;
• 0% rate on contributions for SMEs due to coronavirus;
• RSV sample and control ratios.

The minimum wage has been increased since 2021

There has been an annual increase in the minimum wage. From January 1, 2021, the new minimum wage is RUB 12,130. Document: Order of the Ministry of Labor of Russia dated 08/09/2019 No. 561n.

In 2021, the minimum wage was 11,280 rubles. Document: Article 1 of Federal Law No. 481-FZ dated December 25, 2018.

With an increase in the minimum wage, the minimum amount of sick leave payments and the minimum amount of acceptable wages increase. The minimum wage is used to calculate average earnings and social benefits.

The company does not have the right to pay a salary below the minimum wage to an employee working full time, full time. Regions have the right to set their own minimum wage. In addition, in the regions, regional coefficients are applied to the minimum wage, if they are established.

Compensation payments cannot be included in the minimum wage

From 2021, to check calculations for wages and social benefits with the minimum wage, you need to compare only employee payments without taking into account compensation. Document: bill No. 722526-7.

In 2021, according to the current version of the Labor Code of the Russian Federation, accountants could compare all accruals in favor of the employee, including bonuses and compensations, with the minimum wage.

Recalling an employee from vacation

Production necessity may force management to recall an employee from vacation (Article 125 of the Labor Code of the Russian Federation). Revocation is allowed only with the consent of the employee. In this case, you cannot interrupt your annual vacation:

• minor workers;
• pregnant employees;
• employees engaged in work with harmful or dangerous working conditions.

The employee’s consent is recorded in writing, and then an order to recall from leave is issued.

Read more about recalling an employee from vacation in this article.

How to send an employee on leave during a pandemic

The employee has the right to go on another paid vacation according to the vacation schedule.

If there is a need to postpone vacation, the initiator can be either the employer or the employee. When transferring vacation at the initiative of an employee, his application in any form is required. The application may contain the signature of the immediate supervisor, the head of a structural unit (department, workshop, etc.), as well as a resolution of the organization.

The transfer is formalized by an order, which must be familiarized to the employee.

If the transfer was initiated by the employer, the employee’s written consent is required, which can also be expressed in an application.

More details in the letter of Rostrud dated 04/09/2020 No. 0147-03-5.

Extending or postponing vacation

Art. 124 of the Labor Code of the Russian Federation introduces grounds for extending or postponing annual paid leave:

In both cases, vacation pay is recalculated if necessary.

Leave of absence for full-time students

Separate rules are established for employees who decide to combine work with full-time studies at higher educational institutions or vocational education institutions. They are also entitled to additional leave to pass the exam.

However, in such cases, leaves are granted without pay. Plus they are much shorter. Thus, study leave for full-time students who receive higher education is 15 calendar days, and full-time students who receive secondary specialized education is 10 calendar days. At the same time, the legislator clearly stipulated that this limit is determined in relation to the academic year (which, by the way, is another proof that the duration of vacations for part-time and evening students is established for each session).

But to pass final exams and write a thesis, “full-time” students can receive an exemption from work for the same period as evening or part-time students. Namely: a maximum of four months if the employee receives higher education, and two months if he receives secondary vocational education. But the employer is not obliged to pay for this leave either.

Unpaid study leaves for those studying full-time are provided in the same manner as discussed above. The employee must submit an application and a certificate of summons from the educational institution. Based on these documents, a leave order is issued in Form No. T-6 or in a form developed by the employer.

We reflect information about vacation in accounting documents

At this stage, information about leave is recorded in the following documents:

What to do with vacation on July 1

The President declared July 1 as voting day on amendments to the Constitution. He was not working. Earnings for this day must be accrued in double amount. The reason is that the law applicable on holidays applies on this date.

There is also a payment option in the usual, single amount, but with an unpaid day off.

Election day does not affect working hours, so there is no need to extend vacation for it.

Those employees who will not work on the 1st must receive their full salary for July.

If local company regulations establish additional wages for piece workers on holidays, this procedure also applies to payment for their activities on 07/01/2020.

We keep accounting records of vacations

Operations for the accrual and payment of vacation pay are subject to the accepted laws of double entry in accounting accounts. Transactions are compiled on account 70 “Settlements with personnel for remuneration” with analytics for each employee:

The accounting policy of an enterprise may provide for the formation of a reserve for upcoming vacations: the costs of paying vacation pay in this case “accumulate” with a given frequency and are characterized by uniform distribution.

The vacation reserve involves the use of account 96 “Reserves for future expenses”:

For more information on accounting for vacation pay, read our articles:

• Accounting entries for vacation pay;
• Vacation reserve in accounting;
• Vacation reserve in tax accounting.

Fines for overtime drivers

If the driver of your company works without rest breaks during the trip, the organization faces fines from 20,000 to 50,000 rubles, and the director – from 7,000 to 10,000 rubles. Documents: Federal Law dated July 26, 2019 No. 216-FZ; Code of Administrative Offenses article 11.23.

If your organization's cars are not equipped with tomographs, you also face a fine. The organization can be fined in the amount of 20,000 to 50,000 rubles, the director - in the amount of 7,000 to 10,000 rubles. These amendments came into force on November 1, 2021.

Special situations

We offer a selection of our additional materials:

• How to cancel vacation due to coronavirus;
• Application for rescheduling leave due to coronavirus;
• Vacation of a remote employee;
• Leave when working remotely on maternity leave;
• Part-time leave;
• Additional leave for a shift worker;
• Additional leave for medical workers.

Non-working periods are excluded from the calculation of vacation pay

When calculating average earnings, you do not need to take into account the time and amounts that were actually accrued from the end of March to the beginning of May. These days, by presidential decrees, were declared non-working days with continued pay. We are talking about calculating average earnings for cases provided for by the Labor Code of the Russian Federation (for example, vacation, business trip or additional days off to care for disabled children).

The Ministry of Labor justified its approach as follows. Average earnings are calculated based on the actual accrued salary and time worked for the previous 12 calendar months. At the same time, situations have been established when time and funds accrued during this period are excluded in the calculation. One of these situations includes other cases when an employee was released from work by law.

More details in the letter of the Ministry of Labor of the Russian Federation dated May 18, 2020 No. 14-1/B-585.

Calculations of vacation experience for part-time working young mothers

If a woman went to her place of work, worked part-time, wrote an application for leave to look after her children, this time will be taken into account in her vacation experience.

Consider the following situation. For example, a young mother returned to work from maternity leave, then immediately went on maternity leave. At the same time, she had not yet taken annual leave; she wanted to take it during the break between maternity leave and the childcare period.

Important! However, due to the length of the vacation, her working year, for which the main vacation is due, has not yet begun, and the employee has no rights to it.

Young mothers can work part-time

When an employee who is on parental leave continues to work part-time, their name must be included in the leave schedule. Part-time work does not limit the timing of annual paid rest, length of service, or any employee rights.

Who needs to be granted leave, regardless of the schedule?

The general procedure for granting vacations is regulated by Chapter. 19 Labor Code of the Russian Federation. According to Article 123, the priority of vacations is established by a schedule, which is a mandatory document for both parties to the labor relationship.

Certain categories of employees have the right to go on vacation at a time convenient for them. The opinion of such workers should be taken into account when creating the schedule. If the specified employee writes a statement with a vacation date that does not correspond to the schedule, the employer is obliged to let him go on vacation.

In addition, the law does not prohibit amendments to the schedule in the current year.

At the same time, the Ministry of Labor reminded that payment of vacation pay must be made no later than three days before the employee goes on vacation. Violating this condition is prohibited, since it worsens his situation. Therefore, the department recommends, in order to ensure timely payment of vacation pay, to set a reasonable period for employees to submit applications for vacation, including for leaving at a time that is convenient for him.

More details in the letter of the Ministry of Labor of the Russian Federation dated February 27, 2020 No. 14-2/OOG-1439.

Results

All full-time employees are entitled to annual paid leave. The procedure for their provision and duration depend on the type of employment contract, category of employee, working conditions and other factors. For some benefit categories, the law provides for additional paid leave.

Each employee can apply for unpaid leave, but the need for it must be justified.

Students, pregnant women and women with small children are entitled to special types of leave.

For all types of paid leave, payments are calculated based on average earnings. The money must be transferred to the employee no later than three working days before the start of the vacation.

It is possible to provide extraordinary leave without returning from a business trip

Some categories of employees have the right to demand that the employer provide annual leave at a time convenient for them. For example, according to Article 262.2 of the Labor Code of the Russian Federation, from the end of 2021, these include parents of three or more children under 12 years of age.

An employee cannot be on annual leave and a business trip at the same time, according to Art. 166 TK . The sudden departure of an employee on vacation also complicates his obligation to report travel expenses within three days upon returning from a business trip.

However, Rostrud believes that financial issues can be resolved within three days after the employee returns to work after vacation. Moreover, labor legislation does not prohibit providing staff with time to rest immediately after a business trip and without a gap between them.

Please note that in this case the employer is not obliged to compensate for the costs of a return ticket, and even if he does this out of his own generosity, he will not be able to consider such expenses as economically justified.

It will not be difficult for inspectors to verify that an employee has returned from a business trip. It is enough to check the dates of his arrival on the ticket and the end of the official trip in accordance with the order. The decision to grant leave will be additional confirmation of this.

More details in the letter of Rostrud dated January 24, 2020 No. PG/37456-6-1.

Violations of the procedure for granting vacations and punishment for them

For violations of the procedure for granting vacations, a legal entity will pay from 30 to 50 thousand rubles, and in case of relapse - from 50 to 70 thousand rubles.

Individual entrepreneurs and officials will be punished with a fine in the amount of 1 to 5 thousand rubles. The second time you will have to pay from 10 to 20 thousand rubles, and officials, in addition, face disqualification for up to 3 years.

Sanctions may be applied, in particular:

• upon refusal to provide additional leave for preferential categories of employees;
• in case of violation of the priority right of individual employees when drawing up a vacation schedule;
• in case of violation of the deadlines for payment of vacation pay or incorrect calculation of their amount.

Even if the employee quits soon, he needs a vacation schedule

The employer asked the Ministry of Labor whether the organization would be liable if it did not draw up a vacation schedule for 2020, since the employee quit in mid-January? The Ministry of Labor responded that a schedule must be drawn up for all employees who are on the payroll on the day the schedule is approved, even if their dismissal is expected. Therefore, the employer may be fined.

The Ministry of Labor also indicated that if an employee received vacation in advance and quit, then the employer has the right to withhold unworked days from the salary. But it is unlawful to withhold wages if the dismissal occurred for the reasons specified in Art. 137 of the Labor Code of the Russian Federation (liquidation of an organization, reduction of staff, conscription for military service, etc.).

More details in the letter of the Ministry of Labor of the Russian Federation dated 04/09/2020 No. 14-2/B-395.