Sample application for compensation for unused vacation

“Exchanging” vacation for money is allowed only in two cases:

1. upon dismissal of an employee if he has unused vacations;
2. if there are additional vacations exceeding 28 calendar days.

In every situation there are non-standard inputs, so let’s look at them in more detail.

• What to do if vacation debt has accumulated
• Compensation for vacation and tax claims
• Compensation for part of the vacation, subject to the availability of additional
• Compensation upon dismissal
• Position of the Constitutional Court on compensation
• Five unusual situations with vacation compensation
• Registration and receipt of compensation for vacation: algorithm of actions
• Calculation of vacation pay in 2021: calculator

Who and under what conditions can count on such compensation?

To begin with, it should be noted that the application can be drawn up at any time and every employee of an enterprise or organization can write it. Another thing is that not everyone can receive a financial payment instead of days off.

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An important condition is that the replacement of the “unnecessary” part of the leave always occurs at the initiative of the employee; the employer has no right to make such proposals, much less unilaterally issue orders for the payment of monetary compensation instead of providing leave to subordinates.

Unused vacation days upon dismissal

The dismissal of an employee is carried out for various reasons:

• on his own initiative;
• on job reduction;
• by agreement of the parties;
• for misconduct - at the initiative of the employer.

The basis for termination of the employment relationship does not in any way affect the employer’s obligation to compensate for unused vacation periods. In simple words, even if an employee is fired for absenteeism or theft, compensation for missed rest will have to be made in any case.

If an employee resigns of his own free will, then it is necessary to prepare a corresponding statement. But it is not necessary to indicate in the application a requirement for a compensation payment. It is permissible to indicate this requirement if the employee has several periods of absence. Let’s figure out how to write an application for vacation compensation in order to work at another job while on vacation, using an example:

In what cases is monetary compensation instead of vacation not possible?

A number of situations noted in the law do not allow employees to receive financial payments instead of vacation days. In particular, it is impossible to replace the planned and additional paid annual leaves required by law with compensation.

• pregnant women,
• employees who have not reached the age of majority,
• those who work in harmful or dangerous industries,
• some other categories of citizens.

The only exception is if such an application comes from an employee who wants to quit his job. In this case, compensation for unused vacation with a monetary payment is due to him by law.

Tax consequences of paying compensation for leave without dismissal

Cash payments instead of unused vacation days are undoubtedly payments related to the existence of an employment relationship between the company and the specialist.

As a general rule, all payments from an employer to an employee are subject to personal income tax. The Tax Code of the Russian Federation contains special exceptions in this part: a list of payments not subject to personal income tax. The compensation in question is not mentioned among them. Consequently, personal income tax will have to be charged (paragraph 6, 7, paragraph 3, article 217 of the Tax Code of the Russian Federation).

In addition, the corresponding amount of insurance contributions should be added to the amount of compensation to working employees for unused vacation days (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation, clause 2, clause 1, article 20.2 of Law No. 125-FZ).

But the situation with income tax is better: the amount of such compensation can be taken into account in expenses, since this is provided for in clause 8 of Art. 255 Tax Code of the Russian Federation. However, it must be taken into account that only a part of the annual paid leave exceeding 28 calendar days can be taken into account in expenses (letters of the Ministry of Finance of the Russian Federation dated January 24, 2014 No. 03-03-07/2516, dated November 1, 2013 No. 03-03-06/1 /46713).

How is the amount of compensation in lieu of vacation calculated?

Determining the amount of the expected payment is not difficult, since it is calculated according to the same rules and formulas that accounting uses to calculate the average salary for the vacation period. In other words, you need to divide the amount of accrued salary for 12 months first by 12, and then by the average monthly number of calendar days 29.4. The result obtained will be equal to the employee’s average daily earnings, which must be multiplied by the number of days for which he wants to receive compensation.

Controversial point

Quite often, employees do not use the entire vacation period in the work year, and the days off work accumulate. What to compensate in this case? Let's understand it with an example.

The duration of vacation days at PPT.ru LLC is set as follows: 28 days - main and 3 days - additional. That is 31 days in total.

Morkovkin A.P. In 2021, I only took 14 days off during the main period. In 2021, he is entitled to 48 days. (17 + 31). Can it replace 20 days? cash compensation additional payment (17 days - from 2020 and 3 days - from 2021) and figure out how to write for compensation for vacation not taken in order to receive it.

No, he can not. According to Article 126 of the Labor Code of the Russian Federation, a working citizen does not have the right to replace basic rest with money. Therefore, you cannot rest less than 28 days a year. This means that in 2021 Morkovkin A.P. has the right to rest 14 days for 2021, 28 days for 2021, and 6 days (3 days of additional leave for 2021 and 3 days for 2021) are compensated in money.

How to make an application

There is no unified standard mandatory for use by law, so employees can write an application in free form. However, it is still advisable to adhere to certain norms and standards. In particular, it is necessary to indicate information about the organization , position and full name of its leader . The application must also include the period for which the leave is provided, its duration, as well as the number of days for which the employee would like to receive monetary compensation.

The application can be submitted in different versions: handwritten and printed, but no matter which one is chosen, the form must be certified with an original “live” signature.

The document is drawn up in two copies, one of which is given to the employer, the second remains with the employee.

Documentation

As mentioned earlier, compensation can be received by an employee based on his application. It must contain the following information:

• reference to the Labor Code of the Russian Federation, Art. 126;
• for what period of leave is granted;
• for how many days does the employee want to receive compensation payment?

If a citizen resigns, he is immediately compensated for the period of rest that he did not have time to use. Fill in f. T-61, note-calculation. The application is not processed. If he decided not to receive money, but to go on vacation and quit, he needs to write a statement (Article 127 of the Labor Code of the Russian Federation). Then they issue a personnel order and issue compensation.

Application example

This form of the document has a fairly simple appearance, so its preparation should not cause any difficulties.

Document header

First, at the top left or right (this is not of fundamental importance), the addressee of the application is entered, namely, the full name of the employing organization (in accordance with registration documents), the manager (the position is indicated according to the staffing table), as well as his last name, first name, and patronymic. Then data about the employee is included in the same way. The line just below indicates the locality and date of the application.

After this, the word “statement” is written in the middle.

Statement body

The main part of the document must include a request to replace part of the annual planned or additional paid leave with monetary compensation. It is necessary to enter its period (start and end date), as well as the number of days on which the employee would like to receive money instead of rest.

Signatures

Finally, the application must be signed with an indication of the applicant’s position and its mandatory decoding.

What documents must be attached to the application?

Usually these are obvious papers. But it’s better to discuss this point.

Annual paid vacation

Nothing is needed, a statement is enough. But if you are postponing your vacation for a good reason, you can add a document confirming it - for example, a voucher to a sanatorium for treatment.

Leave without pay

If there are documents confirming the reason why you need a break, it is better to attach them. As well as documents according to which the employer cannot but release you from work.

Study leave

You will need a certificate from the university. It must be obtained from an educational institution.

Maternity leave

Attached to it is a sick leave certificate issued by a doctor at the antenatal clinic.

Holiday to care for the child

You will need the child's birth certificate and a certificate from the other parent's place of work that he does not use such leave and does not receive a monthly allowance.

Procedure for assigning compensation instead of vacation

After the application is received, the head of the enterprise is obliged to put his resolution (positive or negative) on it. If a negative decision is made, then the employee will have to take a full vacation, but if it is positive, the organization will issue an appropriate order, on the basis of which the accounting department will calculate the amount of compensation for the employee and pay it before the employee goes on vacation.

If for some reason an employee changes his mind about receiving compensation instead of vacation, he has the right to revoke the document, but only until the vacation period begins.

When can an employee’s vacation be replaced with money?

According to labor law, every employee has the right to 28 days of paid leave for each year worked. Vacation ensures that a person gains strength and continues to work without risk to health. Therefore, it is prohibited to replace the main vacation with monetary compensation. We will talk about the punishment for violating this rule further.

There are only two situations when an employer can compensate vacation with money, namely:

The employee requests to replace with money an additional part of the vacation exceeding 28 calendar days.

Some categories of employees are entitled to additional (and extended basic) vacations. In total, their annual leave lasts more than 28 days. These are the workers:

• workers in dangerous or harmful conditions;
• disabled people;
• with irregular working hours;
• workers in the Far North and similar areas;
• pedagogical and medical workers.

The length of additional leave varies. For people with irregular working hours - three calendar days, for working disabled people - two days. The duration is established by the Labor Code and relevant federal laws.

In accordance with Art. 126 of the Labor Code, an employee can write a statement and ask for money instead of “extra” vacation days. The employer decides whether to send the employee on vacation or pay him money. However, the law clearly prohibits replacing additional leave with money if we are talking about:

• pregnant women;
• minors;
• people employed in jobs with harmful and dangerous conditions.

Such employees can receive payment for unused vacation only upon dismissal. Reason: Art. 126 of the Labor Code.

An employee who has unpaid vacation leave is dismissed.

In this case, compensation for unused vacation must be included in the final calculation.

Until 2021, disputes arose: upon dismissal, should the unpaid vacation days be compensated for all or not for the entire time of work? If an employee has not been on vacation for three years, does management have to pay him for three vacations? It's a bit expensive, you know.

The courts in their decisions referred to ILO Convention No. 132. The convention allows you to take a vacation not entirely, but in parts. At first, the employee can take two weeks of uninterrupted rest. He must take the remaining two weeks of vacation no later than 18 months after the end of the year for which he took the vacation. 18 months have passed - the rest of the vacation has burned out. This means no compensation is due.

In 2021, the Constitutional Court put an end to the disputes and explained that the provisions of the convention were interpreted incorrectly by the courts. The employee must actually use the remainder of the vacation within 18 months or it will expire. But we are talking about employees who continue to work. This restriction was specially established so that workaholics could also rest.

If an employee resigns, the employer is obliged to compensate in money for vacations not taken during the entire period of work. The 18-month limit does not apply to an employee planning to resign.

Example.

Marina works at Podsnezhnik LLC as a senior manager. She got a job on May 10, 2018. Marina's average daily earnings are 2,500 rubles. Three years later, Marina had a row with the new director and decided to quit. For each year worked, she is entitled to 28 calendar days of rest. However, Marina is not a senior manager for nothing: she was only able to rest for all 28 days in 2021. And in 2019 and 2021, Marina took only two weeks of vacation. It turns out that instead of 84 days, she took 56 days off. And 28 days remained unused. This means that upon dismissal, Podsnezhnik LLC will pay Marina 70,000 rubles. (2,500 x 28) as compensation for unused vacation days. And if she doesn’t pay, Marina will go to court, demand this money and get it.

Important.

Art. 124 of the Labor Code prohibits an employer from not allowing an employee to go on vacation for two years in a row. The only exception: with the consent of the employee, vacation can be postponed to the next year if the reason for the postponement is extremely significant. For example, the only children’s doctor left in the hospital because the other two fell ill with Covid. The employee’s consent to postpone the vacation is a mandatory condition.

Sample application for vacation leave

A sample application for non-vacation leave is a document that can be copied and used, substituting your data, if the employee decides to exercise the right to receive rest in the amount due by law and inform management about his decision. The article indicates cases of rescheduling and extending vacation, tells how to take advantage of unused days, and how to draw up an application. ConsultantPlus FREE for 3 days Get access

Quite often in practice, a situation occurs when an employee cannot take off his entire allotted time off. According to the Labor Code, this is quite legal; the rest period can be divided into parts, according to Art. 125 (the duration of at least one part should not be less than 14 calendar days). There are also force majeure situations when management is forced to recall an employee from vacation with his consent.

Replacement with monetary compensation is allowed only if the worker has the right to extended rest, more than 28 days. Compensation is paid only in part exceeding the specified duration. An employee has the right to write an application for vacation leave at any time; a sample form is presented below.

Decor

In addition to the standard information of the manager and the applicant, the application for monetary compensation must indicate the following points:

• “Compensation for additional paid leave” must be indicated.
• For what period of work leave is granted (calendar year is indicated).
• The number of days of additional paid leave for which you would like to receive payment.
• Date of writing the application.
• Applicant's signature.

Sample application for financial compensation:

The application for unused vacation must indicate:

• For what period of work is vacation granted (calendar year).
• From what date would the employee like to go on vacation?
• Duration of vacation.
• If the employee was recalled from vacation by order of management, the application must indicate the number and date of the recall order.
• Date of writing the application.
• Applicant's signature.

Application example:

The employee has the right to take regular leave in installments. Necessary condition: one of its parts must be at least 14 calendar days.

Often, unscrupulous employers scare employees with the fact that unused vacation days “burn out” and cannot be used at the end of the calendar year. However, it is not. If you didn't go on vacation last year, you can easily add last year's vacation to this one. This is regulated by Article 124 of the Labor Code of the Russian Federation.

If an employee was on sick leave during his next vacation, at his request the vacation is extended for a period of temporary incapacity for work.

Vacations used in full and without interruption are the exception rather than the rule in our time. In order to use the days of rest provided by law, book your vacation correctly!

Time off

A good option for taking off the remaining days of vacation is to use the opportunity to provide time off. Moreover, he can use the remaining days both together and in parts (Article 125 of the Labor Code of the Russian Federation).

Sample application for time off:

Annual vacation with content

As a rule, employees go on vacation according to the schedule, that is, the vacation schedule, which is drawn up at the enterprise annually. The administration must notify the worker of the upcoming vacation 2 weeks in advance.

But often employees are accepted into the organization after such a schedule is approved. A new employee has the right to rest after 6 months. after employment.

To use it, you must send a leave application to the head of the organization. The director reviews the document and makes a decision on it. When the “I don’t object” visa is stamped on the document, it goes to the HR department, and then to the accounting department, where all the necessary calculations are made. Vacation pay must be paid to the employee no later than 3 days before the start of the vacation.

Below is an application for leave (sample 2019) for 14 days. A new employee whose rest was not taken into account when approving the schedule can apply to the employer with such a document.

Sample application for annual paid leave

You can download the vacation application 2021 (sample) for free on our website.

Revocation, transfer and extension of leave: what, when and how?

The concept of “transferring vacation” is given in the previous issue, while extending vacation assumes that the number of days by which the vacation should be extended is added to the annual paid leave in such a way that there is no break between the days of “extension” and the vacation itself (i.e. . the employee does not go to work)
Article 124 of the Labor Code of the Russian Federation determines that extending or postponing vacation is possible and is the responsibility of the employer in the following cases :

• temporary disability of the employee;
• the employee performs state duties during his annual paid leave, if for this purpose the labor legislation provides for exemption from work (such may be: jury duty, participation in a trial as a witness, military training, participation in the work of election commissions);
• in other cases provided for by labor legislation and local regulations.

If no questions arise with the first two cases of transfer or extension, then the possibility of a broad interpretation of the last paragraph may cause difficulties for both the employer and the employee.
To resolve such situations, the Ministry of Labor and its structural divisions issue letters. Thus, the Letter of the Federal Service for Labor and Employment dated 06/01/2012 No. PG/4629-6-1 “On extending leave in case of caring for a sick family member” states that the obligation to extend leave by the number of calendar days of incapacity for work, if temporary incapacity occurred during the period of annual paid leave, arises for the employer only in the event of temporary disability of the employee himself. Consequently, such a case as the illness of a family member may be provided for in a local regulatory act adopted by the employer in the prescribed manner as a basis for extending annual paid leave; the mere fact of illness of an employee’s family member does not give him the right to extend or postpone the leave.

Also, undergoing a medical examination during the vacation period (in the absence of signs of temporary disability) is not a basis for extending or postponing vacation by force of law.

an obligation to extend or postpone leave when an employee combines work and study at an educational institution of higher professional education that has state accreditation. Guided by Article 173 of the Labor Code of the Russian Federation, the employer is obliged to provide the employee with study leave. If this vacation falls on the main paid vacation, then the employer must either extend the main vacation for the duration of the study leave or postpone it to another period. It is important to remember that study leave cannot be transferred, since it is granted on the basis of a summons certificate.

There are circumstances in which the employer has an obligation to postpone vacation if the employee submits a corresponding application:

• the employer did not transfer payment to the vacationer for the vacation in a timely manner, that is, later than 3 calendar days before the start of the vacation (Part 2 of Article 124, Article 136 of the Labor Code of the Russian Federation).
• the employee was warned about the start time of the vacation less than 2 weeks before it began (part 2 of article 124 of the Labor Code of the Russian Federation).

In most cases, it is the employee who initiates the transfer of vacation. The employee draws up an application to postpone the vacation and submits it to the employer. In this situation, the employer is not obliged to postpone the vacation, but has the right to agree with the employee.

Legislative regulation

According to the Labor Code of the Russian Federation, all employees are provided with paid leave annually. Its duration is 28 calendar days (Article 115 of the Labor Code of the Russian Federation). The employer can increase this time through additional leave - for irregular working hours, special working conditions, length of service, etc. (Article 116 of the Labor Code of the Russian Federation).

You can read about who is granted additional leave.

However, it is not always possible to use all of your vacation. There may always be a need to return to work early.

Let's look at the situation with an example:

• Last year, a certain Alexander went on vacation for a total duration of 36 calendar days (28 days of main vacation and 8 additional ones).
• After 23 days, Alexander was recalled from leave due to production needs.
• A very important point here is the mandatory execution of an order to recall an employee from vacation. Thus, he has 13 days of vacation left. How can he use the remaining days?

Watch a video about unused vacations:

Fine if the employee did not go on vacation

The Labor Inspectorate fines employers under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, if the employee’s vacation was replaced with “double vacation pay” or, by order, it was postponed to the next year.

The fines are:

— For individual entrepreneurs — from 1000 to 5000 ₽;

— For LLC — from 30,000 to 50,000 ₽;

— For LLC directors — additionally from 1000 to 5000 ₽.

Excuses to the inspector that the employee is a workaholic and himself asked to replace the vacation with money will not fly. An example is in case No. 21-477/2017.

Here's a question. If the employee does not go on vacation, is it possible to issue a vacation order and issue vacation pay, but in fact he will go to work? It will turn out that the vacation will be replaced with money, but according to the papers it will be clear. After all, a policeman is not assigned to every employer. Whether there will be problems depends on the employee. If he changes his mind and complains to the inspectorate about fictitious leave, the employer will be punished.