Replacement of annual leave with monetary compensation. Instructions. Why unused vacation may occur. Leave compensation upon dismissal in accounting

Quite a lot of people wonder is replacement allowed annual leave monetary compensation . Let's try to understand the intricacies of the current labor legislation in this area and give you detailed information, which is useful when building relationships with the employer.

When can vacation be compensated with money?

There are 2 legally established options for replacing vacation with monetary compensation:

Payment in cash for part of the vacation exceeding the basic 28 calendar days. This norm is contained in Article 126 of the Labor Code of the Russian Federation.

Dismissal of an employee. In this case, the provisions of Article 127 of the Labor Code of the Russian Federation apply.

Replacement of vacation with monetary compensation is not allowed. women during pregnancy and workers under the age of majority (18 years). For persons who work in harmful and dangerous jobs, the law did not previously allow the replacement of the days of the provided additional leave with monetary compensation. However, two years ago, adjustments were made to this norm. Now, replacing vacation with cash compensation is possible for days of additional vacation exceeding a calendar week. Moreover, this opportunity must be secured by a collective agreement. Payment is made based on the director's order.

Compensation for unused vacation sample order:

Regarding payment of compensation for days of unused vacation upon dismissal of an employee, then here according to Art. 127 of the Labor Code of the Russian Federation, all unused vacations must be paid, including days that a person has not used in all previous years since employment. At the same time, the right to receive compensation does not depend on the circumstances that served as the reasons for dismissal. In this case, the basis for calculating monetary compensation is the dismissal order, where the amounts to be paid are fixed.

Let's take a closer look at both options.

Replacement of vacation with monetary compensation for days beyond 28 calendar days

As noted above, the payment in this case is made on the basis of the director’s order, which in turn is issued on the basis of the employee’s personal application.

Compensation for vacation sample application:

The decision on such monetary compensation for vacation days is made directly by the manager, who either agrees to make it at the request of the employee, or makes a negative decision due to certain circumstances. In case of refusal, the employee must use the vacation days in kind, so to speak. Therefore, it is not worth talking about the infringement of the employee’s legal rights.

If a person shares vacation, then only that part of it that falls on additional days over 28 calendar days of the main vacation is subject to compensation.

Let's give an example. Let us assume that an employee of an enterprise, in connection with the performance of his labor duties under an irregular schedule, working day basic paid leave of 28 calendar days and additional leave of 10 calendar days are provided. Total 38 calendar days. for the next year it is stipulated that he will go on vacation in August for all 38 days. However, he appeals to the manager with a request to be sent on vacation for 28 calendar days and replace additional days of vacation with monetary compensation.

In this case, the employee will most likely receive payment of compensation simultaneously with vacation pay no later than 3 days before going on vacation. The norm regarding the timing of payment of vacation pay is enshrined in Art. 136 Labor Code of the Russian Federation.

The amount of monetary compensation is calculated on the basis of a person’s average earnings, which in turn is determined in accordance with the rules provided for in Article 139 of the Labor Code of the Russian Federation, as well as the Regulations approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

If the duration of the main vacation is longer than 28 calendar days(for example, this could be 30 calendar days), then additional leave and 2 days of main leave can be replaced with monetary compensation.

There are also options when the main leave is issued in calendar days, and additional leave in working days. In this case, the part of the vacation compensated by monetary payment must be recalculated into calendar days. In this case, the mathematical fraction 7/6 is used, in which 7 is the number of calendar days in a week, and 6 is the number of working days in a 6-day working week.

It is worth taking into account such an important point that in the case of summing up annual vacations, as well as when transferring the due vacation to the next calendar year, the law provides for the possibility of receiving monetary compensation for part of the vacation for each year exceeding 28 calendar days. For example, the duration of a person’s annual leave is 35 calendar days. Due to production needs, his next vacation was postponed to the next calendar year. Thus, he is entitled to rest for the whole 70 calendar days. Of these, he is required to take 56 calendar days off directly, and in the form of monetary compensation he can receive payment for 14 calendar days (35-28) for each of the 2 due vacations.

Compensation for leave for hazardous work (harmful working conditions)

Employees engaged in hazardous work are entitled to payment of monetary compensation in exchange for additional paid leave for that part of it that exceeds 7 calendar days.

To ensure a legal basis for such compensation, it is necessary that there is an industry agreement establishing it, and it must also be provided for in the collective agreement for the enterprise. In addition, the employee’s consent to such a monetary replacement of vacation days is required, which is drawn up in writing in the form of an additional agreement to the employment contract.

Let us remind you that additional days for rest are provided to employees whose working conditions during the special assessment are classified as harmful II-IV degrees or dangerous.

Compensation for unused vacation upon dismissal

Cash payment to a resigning employee for all days of unused vacation from the date of employment is provided for in Art. 127 Labor Code of the Russian Federation. True, the payment can be replaced on the basis of the employee’s personal application by directly providing him with all the specified days of rest. The exception in this case is dismissal for disciplinary offenses of an employee. In this case, the employer may consider the request to replace compensation with vacation positively, but is not obliged. There is judicial practice and explanations from Rostrud on this matter.

If an employer refuses to provide a resigning employee with leave before leaving, then his legal right to paid leave is exercised by providing monetary compensation. This payment is calculated in proportion to the number of unused rest days.

There always comes a time when one or another employee begins to wonder whether it is possible to receive compensation for unused vacation, under what circumstances it is due, and how to calculate compensation for vacation upon dismissal. Let's try to understand this problem in more detail, dispelling all doubts.

Right to money

When an employee leaves the organization for any reason, he may have in reserve calendar days of the vacation period that he had not previously used. The employee has the opportunity established by law to go and take the remaining number of days off and then say goodbye to the company. Or maybe you can take compensation for unused vacation upon dismissal, which is quite legal under the law of the country. He says about this fact:

article 127 Labor Code RF;
clause 28 of the Rules approved by the USSR CNK No. 169 dated April 30, 1930 (hereinafter referred to as Rules No. 169).

Importance of the issue

A person needs to know in advance how to secure compensation for unused vacation, so that an unscrupulous employer does not have the opportunity to violate labor laws by ignoring his right to compensation for vacation upon dismissal.

An accounts payable accountant must be aware of how to calculate compensation for unused vacation. Failure to comply with this action entails the application of certain penalties by regulatory authorities.

Right to carry or money

So, it is necessary to understand how an employee could have unclaimed leave for which compensation is due, and how to count the days of unused time. It is necessary to immediately clarify: missed vacation and compensation for it may appear for several reasons. Including, if during the period of rest required by law, a period has occurred:

temporary illness for which a sick leave certificate has been issued;
performing government duties, for which an employee, under normal working conditions, has the right to ignore work;
recalling an employee from main leave.

Calculation rules

On the question of how compensation for unused vacation is calculated, it must be said that it involves simple calculations. The amount of funds that an employee of the organization will receive depends on their results. If you do not have the necessary knowledge, we suggest that you familiarize yourself with this issue in more detail.

So, compensation for vacation must be calculated for all calendar days that the person did not use as vacation. This applies to both main and additional leave. Regardless of its type, the amount of compensation payment is calculated for all days due to the employee.

You should not pay much attention to the basis for dismissal: in any situation, both the main and additional vacation periods must be compensated in money.

To correctly calculate compensation for unused vacation, let us clarify: in a situation in which the year is not actually fully worked out, the calculation of calendar days of the vacation period is carried out in proportion to the period actually worked. So, provided that the employee actually worked for less than 11 months without providing rest during this period, the number of calendar days of the vacation period is calculated as follows:

Rest days = 2.33 × full months of work – days off on vacation In this formula, 2.33 is a special index. It is calculated as the ratio of the number of allotted days of vacation to the number of months in a year (28/12 = 2.33). As a rule, this indicator in many cases is standard for employees in the absence special conditions calculation.

It should also be noted that the indicator of the number of months of work with the employer is calculated taking into account clause 35 of Rules No. 169. According to them:

if half a month or more has actually been worked, it is considered to have been worked in its entirety;
provided that less than half a month has been worked, it is not taken into account at all.

In other words, compensation for leave upon dismissal in 2018 will not be paid if:

actual experience is less than 1/2 month;
Previously, the right to rest had already been used in full.

As a rule, after calculations, the resulting value comes out as a fraction and not as a whole number. Then it can be rounded up, that is, in favor of the employee. This is stated in the letter of the Ministry of Health and Social Development No. 4334-17 dated December 7, 2005.

After calculating the number of days to which the employee is entitled, since they have not been used by him previously, a direct calculation of compensation for unused vacation is made. The scheme is like this:

Compensation = number of unused days × average daily earnings The average daily earnings indicator is calculated in accordance with clause 4 of the Regulations of the Government of the Russian Federation, approved by Resolution No. 922 of December 24, 2007. That is, in the same way as for regular vacation pay.

Calculation in working days

Sometimes compensation for unused vacation upon dismissal is calculated not in calendar days, but in working days. The most important circumstances of this calculation option are:

concluding an employment contract with a person for a period of less than two months;
hiring seasonal employees.

We will show you how to calculate vacation compensation upon dismissal for such contracts. Thus, the formula for calculating compensation payments remains unchanged. The only thing is that when calculating unused vacation days, the coefficient is 2, not 2.33. Everything else is as described above.

Compensation for unused vacation upon dismissal should be considered in the same way as vacation pay. That is, take average earnings employee for the billing period and multiply this value by the number of days not taken off.

So, to calculate compensation for unused vacation associated with dismissal, determine:
1. Duration of the billing period.
2. The employee’s earnings for the billing period.
3. Average daily earnings.
4. The total amount of compensation for unused vacation upon dismissal.

Special calculation circumstances

Let's consider the special circumstances of calculating compensation for unused vacation. These include:

if you have worked in an organization for 11 to 12 months, you can count on the entire vacation, as if you had actually worked a full year. An exception is an experience equal to 11 months due to rounding (clause 28 of Rules No. 169 and Rostrud letter No. 1519-6-1 dated December 18, 2012);
even if a person actually worked from 5.5 to 11 months, the right to the entire vacation period arises in the presence of such external factors as the liquidation of the employer, staff reduction, conscription military service etc. This condition for calculating monetary [compensation for unused vacation] should be used only if the person worked in the company for less than 1 year (clause 28 of Rule 169 and letter of Rostrud No. 2368-6-1 dated 08/09/2011).

To more accurately understand the mechanism for calculating compensation for unused vacation upon dismissal, let’s consider a specific case.

EXAMPLE
Administrator Vereshchagin decided to resign from Iskra LLC on July 18, 2018. He got a job at this organization on June 1, 2017. According to the schedule, he was given basic leave of 14 days. And according to the company’s regulations on wages, the number of vacation days not taken off is rounded to the nearest whole number. Vereshchagin's calculated average daily earnings was 1,754 rubles.

Having found out the number of days actually worked, we get the following result. Vereshchagin worked:

1 year: 06/01/2017 – 05/31/2017.

1 month: 06/01/2018 – 06/30/2018.

18 days: 07/01/2018 – 07/18/2018.

Based on the fact that last period worked out by more than half, it must be taken as one, that is, Vereshchagin’s vacation experience is equal to 1 year and 2 months.

Let's calculate the number of unused vacation days as follows:

28 days + 2.33 × 2 months. – 14 days = 18.66 days.

When rounded, according to the wage regulations, the number of unused vacation days will be 19 full days.

Compensation for unpaid leave upon dismissal will be:

19 × 1754 = 33,326 rubles.

Keep in mind: having made the calculation, the employer is obliged to transfer monetary compensation in lieu of vacation exactly at the moment when the person quits - on the last day of his presence at the enterprise. At the same time, the rest of the money due to him is paid - salary, bonuses, etc.

Money without subsequent dismissal

Is it possible to receive compensation for unused vacation without dismissal in 2018? It turns out yes. And this is called replacing vacation with monetary compensation, which is also enshrined in law.

This situation may arise if a person has a legal right to a vacation period of more than 28 days, and independently expresses a desire for a replacement of this kind. However, it is necessary to take into account that it is possible to replace vacation with monetary compensation only within the number of days in excess of the standard vacation. That is, beyond 28 days.

The subordinate needs to apply for compensation for unused vacation in excess of the number of days established by law. And the employer, in turn, independently decides whether it is possible to replace the vacation with monetary compensation or send the employee on vacation for all the calculated days.

All this means is that h Replacing vacation with monetary compensation is permissible in the case when a person is entitled to additional vacation, which, according to Art. 126 of the Labor Code of the Russian Federation can be replaced by a monetary amount. After all, such a vacation period is provided in addition to the main vacation, the duration of which is 28 days. Regarding, for example, study leave, then it cannot be replaced with money.

Transfer

In a situation where the unclaimed part of the main vacation is postponed to the next year, compensation for unused vacation is also not provided. And this point is connected with the fact that such days are essentially not an excess, since in total over all the years of actual work they do not cover the standard period of 28 days.

Impossibility of replacement with money

For some people, the question of whether compensation for unused vacation is due cannot be raised under any circumstances. This category includes pregnant women and workers under 18 years of age.

For people employed in harmful or dangerous working conditions, compensation for vacation under the Labor Code of the Russian Federation for additional days of rest is also unacceptable. However, this legal norm does not affect compensation for unused additional leave upon dismissal.

If an employee has the right to monetary compensation for unused vacation without dismissal in 2018, in order to carry out this operation in accounting and personnel records, he is required to write an application for vacation compensation, a sample of which may be as follows.

Application for compensation payment instead of days of rest

The application for vacation compensation, a sample of which is presented above, is not a standardized form. That is, it is not enshrined in any way at the legislative level. In order for compensation for unused leave upon dismissal or when replacing part of additional leave to be paid, the employee can use this sample or any other developed by the organization.

In the event that the employer decides to satisfy a request from a subordinate, he issues an appropriate order to replace the vacation with monetary compensation, a sample of which may look like this.

Order to replace vacation with monetary compensation

Since the order for compensation for unused vacation, a sample of which is shown earlier, has a free form, it is advisable that it be developed by the company’s personnel service.

Personnel accounting payments

As for personnel document flow, in accordance with the Labor Code of the Russian Federation, compensation for unused vacation must be documented without fail. And first of all, it is reflected in the employee’s personal card (Form No. T-2). In its eighth section, the required rest reflects all the data necessary for accounting. Including:

Regarding the vacation schedule (form No. T-7), in column 10 “Note” it is necessary to clarify that compensation has been paid for unused vacation without dismissal. And at the same time, you should certainly display the number of days of the vacation period that were replaced with cash.

Tax accounting of payments

If we consider vacation compensation upon dismissal in 2018 from the perspective of tax authorities, then it is included in labor costs. Namely:

When calculating income tax, the compensation payment is taken on the date of its accrual. The presence of a reserve to pay for an employee’s rest does not play a role here;
When calculating tax on a simplified system with the object “income minus costs”, compensation for unpaid leave upon dismissal in 2018 is recognized on the date of its transfer.

Taxation of personal income tax compensation for unused vacation upon dismissal occurs in general procedure with tax withholding. And this point is not related to the exact situation in which the compensation payment was received - upon dismissal or as a replacement for days of the vacation period. The tax withheld in Russia from vacation compensation must be transferred to the state treasury no later than the day following the day of its payment. As for the reflection of the amount of tax on compensation in an individual’s income certificate, since 2018 it has its own coding - 2013. And before 2018, 4800 was used as the income code for compensation for unused vacation in 2-NDFL certificates.

In 2-NDFL certificates for 2017, show compensation for unused vacation with the new income code 2013.

Compensation for unused vacation is subject to insurance contributions to all funds - Social Insurance Fund, Pension Fund and Federal Medical Insurance. Moreover, this applies to any type of compensation - upon dismissal or replacement of days of the vacation period with cash.

Accounting for payments

Reflection To Leave compensation upon dismissal in accounting involves the preparation of special entries:

Debit 20 and Credit 70 – compensation was made for unused vacation in 2018, which was calculated by us in advance;
Debit 70 and Credit 68 – personal income tax from the calculated compensation payment;
Debit 20 Credit 69 – insurance premiums compensation payment;
Debit 70 and Credit 50, 51 - transfer of compensation for unused vacation, when paid through the cash register or current account.

In our opinion, based on the above, it can be assumed that the question of whether compensation can be taken for unused vacation has been fully disclosed. Therefore, any person will no longer have difficulties with how to calculate compensation for vacation.

07.07.2017, 22:58

An employee of the enterprise wrote a statement in which he asked to replace part of his vacation with a cash payment. The director is not against such a replacement. Now it’s up to the order to replace the vacation with monetary compensation. A sample of such a document would be very helpful.

Only parts exceeding 28 days can be replaced

When agreeing to replace vacation days with monetary compensation, you must not forget that only additional or extended employee vacation is subject to replacement. That is, the minimum vacation guaranteed by law of 28 calendar days cannot be exchanged for money.

FYI
Additional leaves in accordance with current legislation are provided to certain categories of employees without fail. For example, additional leave is due:
employees with irregular working hours;
"northerners";
Chernobyl victims;
other categories of workers.

FYI
minor employees;
working disabled people;
employees of educational organizations;
other categories of workers.

Some employees cannot be replaced even with “extra” vacation days.

Documentation of replacement

If the head of the organization is not against replacing the employee’s vacation with monetary compensation, and there are no grounds for refusal established by current legislation, then, based on the application received from the employee, an order can be issued to replace the vacation with monetary compensation.

It is necessary to understand that agreeing to replace the vacation with a cash payment or denying the employee his request is the choice of the head of the organization. The employer cannot be forced to pay compensation (Article 126 of the Labor Code of the Russian Federation, letter of the Ministry of Labor of Russia dated April 25, 2002 No. 966-10).

Especially for our readers, our specialists have prepared a sample order to replace vacation with monetary compensation.

If your employee decides to say goodbye to your organization, or your organization to say goodbye to him, then on the date of dismissal he will probably have days of unused vacation left. In this regard, the employee, upon his application, may be granted leave with subsequent dismissal (except in the case of dismissal for guilty actions). And then the day of dismissal will be the last day of the employee’s vacation. Or, instead of vacation, the employee can be paid compensation for vacation under the Labor Code of the Russian Federation (Article 127 of the Labor Code of the Russian Federation,).

Vacation compensation is accrued to the employee for all unused vacations. That is, the employee will have to receive compensation for unused additional leave upon dismissal on the same basis as compensation for unused main leave (Article 127 of the Labor Code of the Russian Federation). In this case, the basis for termination of the employment contract does not matter (Letter of Rostrud dated 07/02/2009 N 1917-6-1).

How to calculate compensation for unused vacation

The first thing to do when calculating compensation for unused vacation is to determine the employee’s vacation record.

For each fully worked year, the employee is entitled to compensation for full annual paid leave - according to general rule 28 calendar days (Article 115 of the Labor Code of the Russian Federation). For a year not fully worked, the number of unused vacation days for which compensation must be paid is determined in proportion to the time worked.

So how to count days for compensation for unused vacation? If the employee worked without vacation at his last place of work for less than 11 months, and he was entitled to vacation in calendar days, then the number of unused vacation days is determined as follows:

In this case, the indicator “Number of months of work for a given employer” is calculated taking into account the following rule (clause 35 of the Rules, approved by the NKT of the USSR on April 30, 1930 N 169):

if half a month or more is worked, this month is taken into account in the calculation as a whole month;
if less than half a month is worked, then this month is not taken into account.

Thus, compensation for unused vacation upon dismissal in 2019 is not paid if the employee worked at his last job for less than half a month, or if on the date of dismissal all his vacations were taken off.

Of course, the result of calculations using this formula may not be an integer. Then the value can be rounded, but not according to the rules of mathematics, but always upward, i.e. in favor of the employee (Letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 N 4334-17).

When the number of unused vacation days has been established, you can proceed to calculating the compensation itself for unused vacation upon dismissal.

In turn, the average daily earnings of an employee are determined in the same way as when calculating vacation pay (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Typically, vacation compensation upon dismissal is calculated according to the formulas given above. But for a number of cases, there are specific rules for determining compensation for unpaid vacation.

How to calculate vacation compensation in working days

Some employees, in accordance with the requirements of the Labor Code of the Russian Federation, are granted leave in working days. These are employees with whom employment contracts have been concluded for a period of up to 2 months (Article 291 of the Labor Code of the Russian Federation), as well as seasonal workers (Article 295 of the Labor Code of the Russian Federation). How is compensation for leave upon dismissal calculated for them? The compensation itself is the same as when calculating compensation for calendar days. That is, as the product of the number of unused vacation days by the average daily earnings. But the number of days of unused vacation is determined by a different formula:

Special rules for calculating leave compensation upon dismissal

Rule 1. If an employee has worked in an organization for 11 to 12 months, then he must receive compensation for a full working year, i.e. for the entire annual paid leave (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on 04/30/1930 N 169, Letter of Rostrud dated 12/18 .2012 N 1519-6-1). The exception is the case when the employee’s vacation period turned out to be 11 months as a result of rounding.

Rule 2. An employee who has worked in an organization from 5.5 to 11 months is paid compensation for the entire annual leave if he was dismissed (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169, Letter of Rostrud dated August 9, 2011 N 2368-6 -1):

in connection with the liquidation of the employing organization;
on staff reduction;
due to certain other circumstances (for example, due to conscription for military service).

This rule applies only if the employee worked for this employer for less than a year. Otherwise, when calculating compensation for vacation, the formulas specified in the previous sections are applied (Letters of Rostrud dated 04.03.2013 N 164-6-1, dated 09.08.2011 N 2368-6-1).

So, taking into account the above requirements, the amount of compensation for leave upon dismissal in 2019 is determined, despite the fact that the “Rules on regular and additional leaves”, to which we have already referred more than once, were approved back in 1930 (although, of course, Since then they have already gone through several editions).

Below is the calculation of compensation for unused vacation upon dismissal (example).

Compensation for unused vacation in 2019: calculation

Engineer Krasilshchikov A.N. resigns from Kaleidoscope LLC on May 31, 2019. He has been working in this organization since February 12, 2018. In 2018, he was granted annual paid leave of 14 calendar days. In accordance with the Regulations on payment of vacations of Kaleidoscope LLC, the number of days of unused vacation when calculating is rounded up to the nearest whole number.

The average daily earnings of an employee is 1,622 rubles.

For the period starting from February 12, 2018 Krasilshchikov A.N. worked in the organization for 1 year (02/12/2018 - 02/11/2019), 3 months (02/12/2019 - 05/11/2019) and 20 days (05/12/2019 - 05/31/2019). Since his last working month was more than half worked, it is taken as a whole month in the calculation. That is, the period of work of an engineer at Kaleidoscope LLC for the purpose of calculating compensation is 1 year and 4 months.

The number of unused vacation days will be: 23.3 days. (28 days + 28 days/12 months x 4 months - 14 days). Taking into account rounding: 24 days.

Compensation for missed vacation upon dismissal in 2019 is equal to: RUB 38,928. (24 days x 1622 rub.)

Compensation for unused vacation: when is it paid?

The employer must pay the employee in full on the day of his dismissal, i.e. on the last day of his work (Article 140 of the Labor Code of the Russian Federation). During this period, the employee must be paid the salary and bonuses due to him, compensation for unused vacation, as well as other compensation provided for by law, labor or collective agreement, local regulations.

Cash compensation for unused vacation without dismissal

In the current difficult economic situation, many are interested in how to receive compensation for unused vacation if the employee does not intend to quit. But before answering the question - how, you need to understand - is it possible to receive compensation for unused vacation without dismissal.

Replacing vacation with monetary compensation is allowed in cases where the employee is entitled to vacation lasting more than 28 calendar days, and he himself has expressed a desire to receive compensation instead of vacation provided in excess of these 28 days (Article 126 of the Labor Code of the Russian Federation). To do this, he must write a statement. However last word still remains with the employer: it is he who decides whether to send the employee on vacation or pay him monetary compensation for unused vacation. There are also courts that support this position (Decision of the Supreme Court of the Komi Republic dated August 15, 2011 N 33-4410/2011).

Taking into account the above, the amount due to the employee can be replaced by compensation (Article 126 of the Labor Code of the Russian Federation). Since it is provided in addition to the main leave of 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

If you, as an employer, decide to satisfy the employee’s request, you must issue an order to replace part of the vacation with compensation. There is no approved form for such an order, so it is drawn up in any form.

Order to replace vacation with monetary compensation (sample)

Limited Liability Company "Kaleidoscope" ORDER 06/04/2019 N 10-hp

Moscow

On replacing part of the vacation with monetary compensation

In accordance with Art. 126 Labor Code of the Russian Federation

I ORDER:

Leading engineer Kurguzov G.N. replace with monetary compensation a portion of the annual paid leave provided for the period from March 23, 2018 to March 22, 2019, exceeding 28 calendar days, in the amount of three calendar days.

Reason: statement of G.N. Kurguzov. dated 05/31/2019 N 2.

General manager(signature) Zlobin I.V.

I have read the order:

Leading engineer 06/04/2019 (signature) Kurguzov G.N.

Compensation instead of vacation in personnel documents

If you decide to pay the employee, at his request, compensation for part of his unused vacation, then this fact must be reflected in the employee’s personal card. In form N T-2 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) in section VIII “Vacation” the following is indicated:

in column 4 “Number of calendar days of vacation” - the number of days replaced by compensation;
in columns 5-6 “Start date” and “End date” - a comment that vacation days have been replaced by compensation;
in column 7 “Grounds” - an order (with details) to replace the vacation with compensation.

In the vacation schedule according to form N T-7 (