Application for compensation for unused vacation

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.

Vacation payments to workers

According to Art. 126 of the Labor Code of the Russian Federation, a working citizen has the right to replace part of the unused vacation with a cash payment. Not all types of vacation periods can be replaced with cash payments.

So, for example, you cannot refuse another vacation and receive money in return while continuing to work. You will have to take 28 calendar days off according to Article 115 of the Labor Code of the Russian Federation. That is, there is no way to replace these days with money.

But you can compensate for additional days with money. For example, if a specialist is entitled to rest days for irregular working hours. Please note that the duration of additional allowances is specified in the company’s local regulatory documents.

If an employee has a desire to replace the vacation period with additional pay, then take an application from him. Help him draw up a document by offering a ready-made sample of how to write an application for compensation for unused vacation, with the details of the organization and established wording.

IMPORTANT!

The decision on the payment of additional compensation is made by the manager. Please note that the boss has the right to refuse to assign payments. Replacing rest with money is not the employer's responsibility. The employer himself decides that the employee needs additional rest in real terms and refuses him compensation payments.

Based on the received application and a positive visa from the management, an order is drawn up for the organization to pay compensation.

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.

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!

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 2022, I took only 14 days off during the main period. In 2022, 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 2022) 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 recreation with money. Therefore, you cannot rest less than 28 days a year. This means that in 2022 Morkovkin A.P. has the right to rest 14 days for 2022, 28 days for 2021, and 6 days (3 days of additional leave for 2022 and 3 days for 2022) 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.

How to write a memo correctly

Personal income tax reporting is submitted at the end of the calendar year, therefore, if an overpayment of personal income tax on the amount of vacation pay is detected, no certificates need to be submitted to the tax office before the end of the year. Insurance premiums The amount of vacation pay increased the taxable base for insurance premiums in July. Due to the fact that in August their amount was recalculated and reduced, there was an overpayment of insurance premiums for July.

Info

Employers determine the base for insurance premiums for each individual on an accrual basis from the beginning of the billing period after the end of the calendar month. This is stated in Part 8 of Article 8 of Law No. 212-FZ. They determine the amount of the monthly payment based on the taxable base, taking into account the amounts of monthly obligatory payments calculated from the beginning of the billing period to the previous calendar month inclusive (Part.

READ MORE: Tax return under the simplified tax system in 2022

3 tbsp. 15 of Law No. 212-FZ).

During periods of production necessity, the immediate supervisor decides to call the employee back from vacation and draws up a memo. The document specifies the rationale for such a measure.

The employee’s consent is a necessary condition for being called back from vacation, as stated in Art. 125 Labor Code of the Russian Federation. In the absence of such consent, it is impossible to force an employee to go to work, just as it will be illegal to apply any penalties to him. Therefore, it is necessary to obtain written consent.

It may be given on the notice or in a separate document.

Service memo

Companies have the opportunity to enter and use many different forms of written communication about any incidents or issues of an organizational and financial nature that require the intervention of senior management. But there are no unified forms for official notes.

As for the service report, this is a type of report. As such, the memo form is also not approved, but it must comply with the requirements of GOST 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for drawing up documents." That is, it must contain the following details:

• name of the organization or structural unit, as well as an indication of the person to whom the appeal is sent;
• document's name;
• text - what exactly needs to be communicated to management;
• date, signature and necessarily the position of the author of the memo.

We have determined the mandatory requirements, now let’s look at an example of how to write a memo.

Example 1

This type of arrangement of details in a document is called angular. But they can be placed on the sheet in other ways.

Example 2

The picture shows the longitudinal placement of details in the memo. And both options will be correct.

But even if it is customary for your company to draw up documents in a completely different way, do not worry, this will also be correct, since officials have not provided for a mandatory form.

Example 3

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.

Review from vacation: technical points

Therefore, the number of required details is limited.
Reverse side:

1. At the bottom of the sheet you must indicate the details of the payment document confirming the payment of accrued amounts.
2. The table of income amounts should include only those amounts that are mentioned in the Regulations on the calculation of average earnings, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
3. The value in column 6 is calculated by dividing the total amount of payments for the billing period by the number of days (hours) from columns 4 and 5.

For your convenience, we provide a sample form for filling out the certificate. Form T-60 provides the most informative calculation of the amount of vacation pay.

This help property turns

Fill in the balance as of the balance date, indicate the number of remaining vacation days.

After the document is completed, you must click on the SUBMIT AND CLOSE button.

Before sending an employee on a planned vacation, the enterprise's personnel specialist must send him a notice of vacation, but no later than two weeks before it starts.

In turn, the future vacationer must put his signature under it, which will indicate that he agrees with the period and conditions of the annual planned paid leave.

This section in the calculation note in form T-60 is the main one and includes all information regarding vacation pay due to the employee for the billing period.

The basis is information on income for the last 12 months of work at the enterprise. Opposite each specified month is written the amount accrued to the employee for this period. Then the total number of days for which vacation is calculated is entered and the average daily wage is calculated.

Info

View vacation pay calculations with examples. The “Accrued” table includes all calculated accruals to the vacationer. In column number 8 (amount for vacation), you need to enter the result of multiplying the average daily earnings by the number of planned vacation days.

If there are any additional accruals due to the employee, they also need to be entered in the appropriate columns of the document. The total amount is entered in column 15, from which you then need to subtract the amount of income tax withheld and enter the resulting total in column 23 of this calculation.

The resulting amount will be the one that needs to be paid to the employee as vacation pay.

This figure must be entered into the document both in numerical terms and necessarily in words.

N.Z. Kovyazina

If an employee has unused days of annual paid leave for several years and this year the employee decided to use all of them at once, then in the order for granting leave in the line “for the period of work” the following should be indicated:

• an aggregate period of several consecutive working years, for example “from September 1, 2013 to August 31, 2015”;
• several working years separated by commas if they are not sequential, for example “from September 1, 2012 to August 31, 2013, from September 1, 2014 to August 31, 2015.”

At the same time, in section A “Annual basic paid leave” of the order, indicate the total number of days of leave provided, regardless of how many years and for what working years these days are provided.

For more information on the rules for determining the working year, see

These reasons are not legally established and the employee is not required to indicate them in the document. However, as practice shows, in order for the employer to agree on an application to reschedule vacation, it is better to indicate the reason.

If the basis for the transfer is the reason why the employer does not have the right to refuse the employee, copies of documents confirming such a basis should be attached to the application (for example, a copy of a certificate of incapacity for work, a summons indicating the time spent in court, etc.).

Thus, you can receive compensation within 18 calendar days. In accordance with Article 124 of the Labor Code of the Russian Federation, failure to provide vacation for two years in a row is not allowed. In accordance with Article 125 of the Labor Code of the Russian Federation, vacation can be divided into parts, and with the consent of the employee, recall from vacation can be carried out with the provision of other days of rest in the current period, or added to the next vacation.

In accordance with Part 9 of Article 136 of the Labor Code of the Russian Federation, payment for vacation is made no later than three days before its start. In accordance with Part 2 of Article 127 of the Labor Code of the Russian Federation, upon dismissal, an employee, upon his application, if the employer agrees, and also if the dismissal is not for guilty actions, may be granted leave for all periods with subsequent dismissal. The Labor Code of the Russian Federation does not contain any prohibiting articles on granting leave at the request of an employee for all unused periods.

Vacation interrupted next month: adjusting taxes and contributions Let's say an employee's vacation begins in July and ends in August, and in August he was called to work ahead of schedule. How will this affect the calculation of taxes and contributions? When an employee is recalled from vacation, there is an overpayment of vacation pay and, accordingly, an overpayment of personal income tax on this amount.

According to paragraph 3 of Article 226 of the Tax Code of the Russian Federation, tax agents calculate personal income tax on an accrual basis from the beginning of the year based on the results of each month. At the same time, they offset the withheld tax amount for the previous months of the current year. In the situation in question, the employee was recalled in August. For the days worked this month, he will receive wages, from which personal income tax must be withheld. When transferring taxes to the budget, the accountant will take into account the resulting overpayment.

Situations often occur in which the need to suspend an employee’s vacation is the only way to maintain the functioning of the company. To recall an employee from another vacation, you need to draw up several documents. First on the list is a memo regarding recall from vacation. It indicates the production necessity of temporarily canceling an employee’s rest.

READ MORE: How to provide parental leave, sample order in 2022

Any employee can write a memo. As a rule, there are always two parts. In the first, management is notified of any fact or incident, and in the second, requests, proposals, and any other requests from the employee to a superior colleague are contained.

It’s worth taking hold of the handle if:

• violations were committed that caused any unforeseen actions or that could lead to them;
• management intervention is necessary, for example, there are not enough material and technical resources to complete a project;
• one of the employees did not show up for work or showed up under the influence of drugs/toxic/alcohol;
• there was a proposal to reward certain employees for outstanding results or other achievements;
• it is necessary to send someone on a business trip;
• it is required to call the employee back from vacation or a legal day off;
• any other situation on which a decision cannot be made without a leader.

The service report can serve as proof of the fact that the employee responded properly to the problem he discovered in the enterprise’s activities. Thus, in some cases, drawing up a report is not a right, but a responsibility of a particular specialist. It confirms the fact that the employee was not inactive, but took the necessary measures: he informed his superiors and promptly made decisions on the problem.

If an employee is clearly overworked, he usually writes an application for leave - regular or without pay, depending on the situation. But there are situations when it is necessary to recall another employee from vacation - and one employee justifies this need to the manager with the help of a corresponding memo.

The same thing happens if you suddenly need to reschedule an already approved vacation, despite the fact that the employee has worried in advance about exactly when he wants to take a well-deserved break from work.

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This document, as we remember, belongs to the category of reference and informational, and therefore must, in addition to the exact data of the addressee, contain the information essence - briefly and succinctly, as well as what exactly you want to achieve with this note.

For example, ask to shift your responsibilities to a colleague. In this case, there should be a phrase: I ask you to issue an order assigning my official responsibilities to sales coordinator Ivanov I.I. for the period from 12/1/17 to 12/15. 17.

These include citizens under the age of majority, workers in harmful and dangerous work, as well as expectant mothers.

When writing, you should adhere to a business style and use neutral, non-emotionally charged phrases. Sentences, if possible, are short and succinct; cumbersome phrases are less easily perceived and give more room for double interpretation. There is no need to get personal; insults, obscene language, and especially obscene speech are completely unacceptable.

In any case, such a note should contain:

• 
  company name, in full;

• the exact name of the addressee’s position, his last name;
• from whom – also surname and position;
• title – memo;
• registration number;
• date of writing;
• for what purpose are you contacting management, what do you want to achieve;
• signature (with transcript).

The document template can be found in local documentation or in corporate Internet mail templates. In the latter case, the addressee is placed in the address line

We talked in more detail about the correct writing of a memo here.

Typically, such a note is written by the head of the department in which the employee went on vacation and needs to be replaced - so that his absence does not affect the business.

General Director of Rosa-Satellite LLC

from the head of the customer service department

SERVICE NOTE No. 6

I ask you to issue an order to temporarily assign manager Petrov Petrovich the duties of senior manager Maria Nikiforova Nikiforova for the period of her vacation from May 20, 2022 to June 10, 2017.

Head of Customer Service Department

Sidorova Elena Ivanovna (signature).

May 16, 2022.

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.