How to arrange a vacation with a subsequent dismissal. Extension and transfer of annual paid leave

To change the place of work is the right of every citizen, guaranteed to him by the legislation, as well as the right to rest. Situations in which an employee decides to quit without going to work after vacation raise a lot of questions for both employees and employers.

To avoid violating the rights of both parties, and to avoid further consequences, you should find out which stages of the dismissal procedure must be followed. The employee must understand how to write an application for leave with subsequent dismissal own will, and the employer - how to properly draw up documents if the dismissal of his employee coincided with going on vacation.

Legislation strictly regulates issues related to labor relations. Each employer is obliged to comply with the following provisions regarding personnel:

  • the Constitution of Russia;
  • Labor Code;
  • tax code;
  • other normative acts relating to the labor sphere.

The same documents give responsibilities to employees. Failure to comply with legal regulations leads to proceedings in labor inspectorate and courts, according to the Code of Administrative Offenses of the Russian Federation.

Vacation + dismissal

The rights enshrined in the Constitution for rest and work of citizens are specified in the Labor Code. Each of the procedures in it is devoted to a separate chapter. The subtleties of the dismissal process are described in chapter 13, and the procedure for granting vacations is described in chapter 19.

According to the Labor Code, employees are entitled to several types of leave:

  • basic;
  • additional, in which payment is saved;
  • additional unpaid.

You can use this right after the term of service in one organization reaches six months. Some categories of workers are required to provide leave upon request without reaching the established length of service (Article 122 of the Labor Code).

These include:

  • employees under the age of 18;
  • women, during pregnancy;
  • employees caring for children, if the latter is under three years old.

The vacation period for the main annual rest is 28 days. Employers are required to provide it to each employee annually. If for some reason the employee did not manage to take the due date, then the unused days can be transferred to the next working year.

In addition to the main labor rest certain categories persons need to allocate additional paid vacation days.

This rule applies to:

  • employees employed in hazardous industries (Article 117);
  • workers engaged in labor associated with a danger to life (Article 117);
  • staff performing special types works (art. 118);
  • persons whose working day is not standardized (Article 119);
  • women during pregnancy and caring for children under three years of age (Article 255);
  • students in full-time and part-time programs (st.173-176).

In addition, each member labor collective rest is available “at their own expense” after six months of service, which is provided by the employer without accrual of vacation pay.

Article 127 of the Labor Code of the Russian Federation allows the dismissal of an employee after any of the above types of leave. At the same time, rest can be both current and unused in previous periods.

The only restriction is the dismissal "under the article", in which the employee is convicted of violations of labor laws and his guilty actions are exposed.

Common violations include:

  • absenteeism for no reason;
  • failure to perform or improper performance of direct duties;
  • offenses against the company that caused damage;
  • unacceptable condition in working time(alcohol or drug intoxication), etc.

Another reason may also be recognized as a violation if it is mentioned in the employment contract, local acts or government documents.

It is important to remember that all unused leave of an employee must either be actually provided to the employee before dismissal, or compensated.

Vacation registration

According to the statutory labor discipline the employer is obliged to arrange the rest of the staff.

For this purpose, a schedule of the T-7 form is compiled annually, which takes into account:

  • the number of rest days assigned to each employee;
  • vacation periods;
  • current changes in vacation periods.

At the same time, each enterprise should have a vacation log, where information is entered on all documents, on the basis of which current adjustments are made to the schedule.

Rules for going on vacation with subsequent dismissal

In order to take a vacation and not return to work, it is enough for an employee to fill out an application and notify the employer of his plans on time - two weeks before leaving.

At the same time, the employee is not obliged to comply with the established schedule, and can apply for leave and dismissal at any time.

  • before it is their turn to rest;
  • at the time of departure;
  • during the rest period;
  • upon returning from it.

For the employer, the date of application is important, as it may affect his subsequent actions:

  1. Refusal to provide.

The employer has the right to refuse to rest if the employee applied with an application outside the onset of the vacation period approved in the schedule. For example, if the situation at the enterprise requires the presence of an employee. Unused vacation will either be partially approved or fully compensated to the employee at the time of dismissal, and the required 14 days will have to be worked out, as required by law. ()

  1. Registration of a new employee.

If the application is written outside the schedule, then the employer has the right to accept a new employee for the vacant position immediately, as the previous one goes to rest. If the rest came on schedule, and at the same time a letter of resignation was received, then the employer will have to wait for the end of the last vacation before registering a new person for a vacant position.

  1. Change of decision.

When applying, it is important to respect the deadlines. If an employee changes his mind about quitting, he can mark his decision only by withdrawing the application before leaving to rest. This is permissible only if his position is vacant and another employee has not yet been transferred to his place.

Thus, according to the law, dismissal can be implemented in three ways:

  1. Vacation, with dismissal upon return from it.

In this case, the vacation is carried out according to the schedule, and the application for dismissal is submitted on the date following the end of the vacation.

  1. Registration of leave with further dismissal.

The application for leave and dismissal is submitted simultaneously.

  1. Dismissal with compensation.

An employee submits an application for dismissal with compensation for the required vacation days. In fact, vacation is not provided, and upon dismissal, the cash equivalent of vacation days is paid.

If the employment contract has come to an end, and the employee has not taken part of the vacation days, he also has the right to arrange a vacation with further dismissal, despite the fact that the latter goes beyond established by the agreement terms. The last working day in this case will be the last vacation day (Article 127 of the Labor Code).

Registration procedure

For an employer, the process of registering an employee's vacation with further dismissal is a certain difficulty. This is due to the fact that you have to simultaneously deal with two types of procedures, linking them in time. The administration of enterprises often tries to avoid such a wording, suggesting that employees first take a vacation and then quit, or replace the vacation with compensation. However, it will be possible to facilitate registration only with a mutual agreement between the employer and the employee. This is not always possible. Therefore, it is necessary to streamline the stages of the procedure, take into account the necessary nuances of the content of the necessary documents and the timing of their registration.

Procedure steps

Considering that non-compliance with labor standards entails fines and possible legal proceedings, and violations in the preparation of accounting documents can attract not only labor, but also tax office, you should carefully follow the sequence of actions when dismissing employees who go on vacation.

It is important to remember that the employer himself cannot dismiss the staff if the latter is on vacation at that moment.

Design stages:

  1. Drafting an application.
  2. Drawing up an order.
  3. Account entries.
  4. Final settlement.

By following all the steps correctly, you can avoid trouble with labor supervision and tax authorities.

Statement

The first step that starts the vacation procedure with further dismissal is a statement from the employee. standard form this document does not exist, however, each organization has the right to develop a form and sample application, and use them in their work.

An employee can submit two separate applications, or combine two requests in one text.

Before you write an application, you should know what requirements regarding its design and content are mandatory.

These include:

  • registration of the "header" of the document, which indicates the name of the full name of the person to whom the application is addressed, indicating his position;
  • the position and full name of the applicant are also prescribed there;
  • the main text of the application must simultaneously contain two requests: for leave, indicating the period, as well as for dismissal, indicating its reason;
  • the application ends with the signature of the employee and the date the document was drawn up.

To write the application correctly, you should find out in advance how many unused vacation days the employee has by the time the application is made. This information can be obtained from the Human Resources Department.

If the employee has no claims against the employer, then the reason for dismissal is most often indicated as “own desire”. If the employee is dismissed due to a violation of his rights, then the application must be drawn up more fully, including a description of the claims and the evidence base in the text. In addition, you will need to draw up a list of documents confirming the facts and attach their originals or copies to the application.

Nuance: if an employee decided to quit at the moment when, according to the schedule, his work rest came, he does not need to draw up a separate application for leave, it is enough to file a request for dismissal.

To clearly demonstrate to employees how to fill out an application will help:

Drawing up a form and a sample application for leave with subsequent dismissal will speed up the work of specialists personnel service.

Order

Like an employee, the employer has the opportunity to choose how to correctly issue an order for an employee's vacation with subsequent dismissal: two separate documents, or one. Both methods are legal.

In the first case, it is enough to use unified forms. For the order to leave employees, the sample 2016-2017 () was approved, and for the dismissal of employees - ().

The second option uses a form developed by the administration itself. It acquires legal force if it is based on GOST R 15489-1-2007 and approved by the management of the organization.

Design and content requirements:

  • the order must contain the name of the enterprise and the name of the document itself;
  • the order must be numbered and dated;
  • the main text is a list of actions of various services involved in the procedure, indicating the dates of completion of each of its stages;
  • at the end of the instructions, the grounds that formed the basis for drawing up the order should be listed;
  • the document must be endorsed by the head and have a place for the signature of the employee, which is affixed to the order at the time of familiarization.

It is important to list in the document all the stages of the procedure, including the provision of leave, termination of the contract with the employee, and the calculation. Each of the items should reflect the dates of execution and responsible persons.

The developed order sample takes on the status of a unified form and is subsequently used in all cases where staff uses the right to quit immediately after work rest.

The procedure for calculating and processing documents

When drawing up documents and making settlements with an employee who decided to quit after a vacation, the statutory procedure should be observed.

After issuing the order, the accounting department is obliged to fully pay the employee all types of earnings due:

  • basic salary;
  • premiums;
  • allowances if the employee worked overtime;
  • vacation pay and compensation, if applicable.

In turn, the HR department is responsible for providing:

  • the accounting department of the reference-calculation on the number of vacation days, and the days that need to be compensated;
  • registration of the employee's work book;
  • issuance of personnel documents.

The coordinated work of the services will allow you to correctly issue the dismissal.

Attention to deadlines

It is important to correctly determine the period when it is necessary to make a settlement with an employee according to the Labor Code.

The calculation will be based on:

  • vacation start date;
  • date of dismissal;
  • the last day of the actual presence at work.

If the employee has filed an application for leave, and further dismissal, then the date of termination of employment agreements will be considered the last day of rest. The actual day when the contract terminates will be the last day on which the employee performed his duties. This difference in dates introduces the greatest confusion in the calculation.

According to Article 84 of the Labor Code, the calculation with the employee is made on the day of dismissal, but according to the law, during vacation with subsequent dismissal, this date is the last day of rest (Article 127 of the Labor Code). It turns out that the employee must return to work and receive severance pay. This approach, in the case when the dismissal follows directly from the vacation, is incorrect.

IMPORTANT: In this case, it is necessary to make a full calculation on the day that is actually the last working day, that is, before the start of the vacation. The same date is the day when the work book and other personnel documentation should be handed over to the employee.

It happens that the last day before the vacation coincides with a weekend or a holiday. In this case, the provision of a work book in advance is prohibited by law. It should be postponed to the first business day following the start date of the vacation. Despite the fact that the employee is already on vacation, you must notify him in writing of the need to pick up personnel documents.

Entries in documents

When a personnel officer makes an entry in the work book, he must indicate the last day of the employee's vacation as the day of dismissal.

This date will not change, even if the employee goes on sick leave during vacation. Unlike conventional calculations, upon subsequent dismissal, the employer is exempted from the need to extend the employee's vacation for a period confirmed by a certificate of incapacity for work.

If public holidays fall on the rest period, then they must be taken into account, since they shift the end of the vacation, and hence the date of dismissal, which is entered in the documents.

Subtleties of calculation

To make a settlement with an employee on the basis of an independently developed order, you should create separate notes-calculations: T-60 and T-61.

The first, concerning vacation pay, indicates the billing period and the total earnings for it. Payments are calculated by multiplying the average daily amount of earnings by the number of days of rest.

The second, related to the full calculation, includes:

  • order details;
  • calculation period;
  • the number of days left from vacation and subject to compensation;
  • earnings for the reported billing period.

Based on these data, the average daily earnings are determined, as well as the amount of compensation due upon dismissal. Moreover, if all vacation days are used by the employee, then there is no need to pay compensation.

If the employee decided to take part of the current vacation before dismissal, then the accounting department will have no choice but to calculate the amount of compensation for the remaining days and pay them upon dismissal.

When calculating, you should take into account all the funds due to the employee, minus the deductions required by law.

Nuances

There are pitfalls on vacation followed by dismissal.

  1. Working off.

A frequent question during vacation with subsequent dismissal is working off. Workers believe that they must work 14 working days by law. The Labor Code does not oblige employees to work, but only establishes the deadlines within which it is necessary to warn management about the desire to quit.

If an employee deserves a vacation exceeding two weeks, then the period established by law will be observed, and the employee will be able to quit without working off.

If the vacation before dismissal is shorter, you should find out from the employer whether you need to work for 2 weeks. This issue is usually resolved by mutual agreement. The manager can release the employee from such a duty.

  1. Calculation based on the order.

It is important to remember that the order, if it is developed and entered into the company's document flow, is approved by the management. Otherwise, Rostrud will have complaints about the lack of filling out unified forms.

  1. Holiday pay and full settlement.

By law, an employee is required to provide vacation pay three days before the start of work rest. If the vacation is followed by a dismissal, then the salary calculation should be made on the last working day. In order not to violate the law, payments should either be made in two stages, or a general calculation should be made three days before the start of the employee's vacation.

  1. Report 6-NDFL.

Innovations, thanks to which the 6-NDFL report on employees has become mandatory for submission to tax service, and its absence is punishable by blocking the company's bank accounts, forced the Federal Tax Service to explain to accountants how to correctly reflect data on employees who went on vacation and then quit. it was determined that the transfer of taxes for an employee does not depend on when he left. The date of payment of personal income tax for him will remain the last day of the month that he worked out.

Thus, the tax withholding date will coincide with the date the employee actually received income, and the tax transfer date will be the last day of the month in which the final settlement was made with the employee.

  1. Sick leave.

Despite the fact that the employer is not obliged to extend the vacation of an employee with whom the contractual relationship has terminated, the obligation to pay compensation under the certificate of incapacity for work remains with the employer. At the same time, no changes are required to either the work book or the vacation schedule. The payment is a kind of monetary compensation for unused vacation days.

All these subtleties should be taken into account when making out a vacation with subsequent dismissal. This will allow the employer and employee to disperse peacefully and without mutual claims.

In the process labor activity there may be a moment when an employee has a desire to change workplace. In such a situation, he should resign from his position. There is nothing illegal in such a desire, on the contrary, labor legislation directly provides for the possibility of dismissal when the initiative comes from the employee himself. And if he has unfinished vacation time left, then he can issue a vacation with subsequent dismissal. This option has some differences from dismissal without a vacation. During the preparation of documents for dismissal after a vacation, employers think about how to properly arrange a vacation with subsequent dismissal. This option of severing legal relations is beneficial for the retiring person himself: dismissal with vacation allows you to avoid two weeks of work, which the employer has the right to demand, there is time to search new job or rest to gain strength and begin new work responsibilities with another employer.

Vacation followed by dismissal in 2017 is governed by the general norms of labor legislation, therefore, any violations of the employee's rights are not allowed on the part of the employer. He must clearly know how to take a vacation with subsequent dismissal, what is the procedure for carrying out the necessary measures, what documents need to certify the procedure, etc. An employee should think about how to go on vacation with subsequent dismissal, control the actions of the employer in order to avoid violating his interests. Important points for him, on the issue of dismissal after a vacation, they speak: the calculation and procedure for paying the due amount, how to count the dates when going on vacation with subsequent dismissal, and how to fill out an application correctly?

Registration of leave with subsequent dismissal

Dismissal through vacation has certain legislative nuances. According to the requirements of the Labor Code of the Russian Federation, leave with subsequent dismissal is issued in the order of the declarative procedure. For this, a statement is submitted to the head. The opportunity for vacation with subsequent dismissal is fixed by article 127 of the Labor Code of the Russian Federation (paragraph 2). According to the rules, in the question “how many days in advance to write an application for leave with subsequent dismissal”, a general period of two weeks is applied.

During vacation followed by dismissal, the Labor Code of the Russian Federation gives the resigning person more privileges, for example, not to focus on the vacation schedule and terminate the contract at the desired time. Desire to stop working this enterprise should be discussed with your immediate supervisor. The stages of the dismissal procedure in this way include:

  • writing and sending the statement to the head;
  • consideration by his manager;
  • order preparation;
  • calculation of the amount of the due payment;
  • displaying an entry in the workbook;
  • transfer of all working documents relating to the employee, especially the work book to the employee himself.

According to the rules, preparation for dismissal begins with writing an application. Therefore, when going on vacation with subsequent dismissal, it is important to figure out how to write such an initiating document correctly.

Sample application for leave with subsequent dismissal

An application for dismissal and leave can be submitted in the form of one document. In some situations, it is allowed to submit one application for both actions at once. But it is more expedient to draw up two documents: one for vacation, the second for dismissal. This will allow specialists of the personnel department and accounting department to correctly carry out their calculations.

The application for dismissal with subsequent dismissal does not have an approved form, therefore it is drawn up in a simple written form. When applying for a vacation with subsequent dismissal, a sample application is provided by the personnel department. It is allowed to find a suitable option on the Internet. When planning a vacation with subsequent dismissal, a sample application is drawn up taking into account general norms labor law and rules business letter. When leaving on vacation with subsequent dismissal, the application includes the following information:

  • in the right corner is written the name of the enterprise, information about the employer, the employee leaving, indicating the position (without a dot at the end);
  • below, in the middle, the name of the document is written (with a small letter);
  • the text of the request itself begins on a new line (the start date of the vacation, the number of days, the date of termination and the fact of further termination of the contract are indicated);
  • at the end, the date of registration of the document and the personal signature of the employee are written.

After the application for resignation of one's own free will with leave is written, it is transferred to the personnel department or office for registration.
The document is endorsed by the immediate supervisor.

How to determine the date of dismissal

The date of dismissal during vacation with subsequent dismissal will be considered the last day of vacation. But work duties will be performed for the last time on the day before going on vacation. In other words, after the end of the vacation itself, the day of dismissal (separate period, additional day) is not a separate period: immediately after the rest, all labor Relations.

An accountant should figure out how vacation is correctly calculated with subsequent dismissal. There are a lot of examples of calculating leave with subsequent dismissal, for example, on the Internet. According to the rules, a two-week vacation is allowed at least once during the year, so if you need to take a vacation and then quit, there are two weeks of “remainder” left. Calculating the vacation period and determining the date of termination of the relationship in this case is quite simple. For example, 14 days of vacation are prescribed, starting on May 17 and lasting until May 30 inclusive. The dismissal will come on May 30, and the last working day is May 13.

When going on vacation with subsequent dismissal, the following dates of dismissal are taken into account:

  • acceptance of the letter of resignation itself;
  • document registration;
  • preparation of orders;
  • extradition due payments;
  • end of working relationship.

Sample date of dismissal during vacation with subsequent dismissal: the period from August 9 to August 22 (two vacation weeks) is prescribed. The date of termination of the contract (dismissal) will be considered August 22 - the last day of vacation.

An example of calculating leave with subsequent dismissal:

It is planned to terminate the working relationship from May 10, 2014. The period for calculating payments starts from the beginning of the calendar year. His monthly earnings are 21,000 rubles plus a bonus of 15% of earnings. Vacation time is standard - 28 calendar days. The amount due will be:

  • billing period 4 months, excluding May;
  • the amount of earnings for the year is 289,800 rubles based on the formula 12 * 21,000 * 1.15;
  • average earnings per day will be 824.2 rubles (formula: 289,000:12:29.3);
  • vacation days will be 9.3, where 4:12 * 28;
  • the total amount of vacation pay is 7,592.5 (according to the formula 824.2 * 9.3).

All monetary calculations are made by the accounting department, and calculations relating to dates are carried out by the accounting department. personnel work. Therefore, these services should carefully approach the issue under consideration in order to exclude infringement of the rights of the resigning person.

Filling out a work book

Labor leave with the possibility of subsequent dismissal provides for making an entry about this in the work book. When registering a vacation with subsequent dismissal, an entry in the labor record is affixed by a specialist in the personnel department. Of course, the question arises of how to properly issue an entry in the labor force on vacation with subsequent dismissal.

When issuing papers for vacation with subsequent dismissal, an entry in the work book is written on the basis of these documents, namely, the order. It is specified exactly as in the order. A discrepancy in the data may give rise to the recognition of the procedure as invalid. This is fraught with problems for the employer from the labor inspectorate.

The next pressing issue for the personnel officer is when to give the work book itself if you plan to go on vacation with subsequent dismissal. Despite the fact that formally the dismissal will be on the last vacation day, the issuance of a work book during the vacation in question, followed by dismissal, is carried out on the actual last day of performance of work duties, after which rest follows.

Dismissal order

The manager, in case of possible departure of his employees, must know how to prepare internal documentation. The main document in this case are the orders:

  • on vacation;
  • for dismissal.

A sample of how to issue an order for the provision of leave with subsequent dismissal contains basic information about the person leaving, the planned vacation period and the date of termination of the contract. Documentation is handled by the employer's HR department.

Is it possible to withdraw an application for leave with subsequent dismissal

The resigning person has the right to withdraw the written application under the conditions:

  • he himself is its initiator;
  • the new employee has not yet been invited (in writing);
  • rest period has not come.

Already being on vacation, you will not be able to change your mind and pick up the application. In some situations, such behavior can be regarded as an abuse of an existing right. Termination of relations with the employer in this way requires compliance with the law from all participants in the procedure. Careful approach to the process necessary documents, a careful calculation of the dates and amounts of cash payments will allow everything to be carried out in strict accordance with the law, which will avoid complaints and claims from both the former employee and regulatory authorities.

Such a vacation has many legal nuances. The employee of the personnel service or the dismissed employee himself may have questions about this.

For example, how many applications do you need to write for dismissal on this basis? What is the date of dismissal? How to file a dismissal on such a basis?

The answers to these and many other questions will be given below.

When this situation occurs

Dismissal on the specified basis is right but not the responsibility of the head of the enterprise. In addition, if an employee wants to go on vacation, and then quit, the following rules must be observed:

  • The employee quits at his own request or by agreement of the parties. If the contract is terminated for the reasons specified in Article 81 of the Labor Code, if the employee has committed intentional acts (theft, being intoxicated), dismissal is impossible.
  • The employee must submit such a statement in person.
  • In addition to the application, such a dismissal procedure may be provided for by the conclusion additional agreement granting such leave.
  • The employee's vacation time should preferably coincide with the schedule. Otherwise, the manager may not provide it, but, of course, the dismissal of the employee cannot be denied. And vice versa, if the employee is entitled to leave according to the schedule and this time has come, the employee decided to quit after him, the manager no right to refuse.

There is one more nuance: the employee can withdraw your application just before the start time. If an employee submits a corresponding application during a vacation, it will not have legal effect.

But what if the employee changed his mind about quitting and the employer is not opposed to continuing cooperation with him? In this case, two options are possible.

Situation. The employee received a work book in his hands and went on vacation. Then you should either recognize the dismissal record as invalid (which is difficult to issue), or hire the employee again. In this case, an entry for employment in the work book can be made only after leaving the vacation, exactly as an application from him for employment will be accepted at the same time.

Features of registration of vacation with subsequent dismissal are discussed in the following video tutorial:

Step by step instructions for this procedure

The dismissal process consists of next steps:

  • The employee writes an application for leave;
  • The employer draws up an order;
  • The worker is introduced to him. It is worth noting that there can be only one order. The employee signs, confirming familiarization;
  • The accounting department calculates and compensates (payments due to the employee);
  • Before going on vacation, a calculation is made and all required documents directly related to work;
  • The employee signs the receipt of the specified documents in the register, personal card.

For vacation with subsequent dismissal, you must first write an application. How many statements can there be? Should I write statements for each issue separately?

Legislatively in article 127 of the code clearly stated that "vacation is granted upon a written application of the employee; unused vacations can be granted with subsequent dismissal." Accordingly, it turns out that the statement can be one.

It is enough for an employee to submit an application with the following content: “I ask you to provide another vacation for (number) days, followed by dismissal. Number, date.

If a statement can be drawn up in one, then there can be two orders in connection. First, the order to grant leave in the form t-6, the second - on dismissal, the form of which is also approved by the State Statistics Committee t-8. However, there is no mandatory rule by law to use uniform forms.

The head can issue vacation and dismissal in one document.

An appropriate entry on the termination of the contractual relationship should be made in the work book.

Before an employee goes on vacation, a calculation must be made with him and all documents related to work must be provided: a work book for the last two years on request, a certificate for calculating benefits and other copies of documents that are directly related to work.

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Registration of a work book

Since the last day of rest will be considered the day of dismissal, this date should be indicated in the employee's work book.
The grounds for dismissal are made in strict accordance with the order of resignation. In other words, if in the order the reason for dismissal is listed as an agreement of the parties, then this reason will be noted in the work book.

Although the date of dismissal is indicated as the last day of rest, all documents, including labor, must be issued before its onset. The requirement of the Decree of the Government of the Russian Federation of No. 225 of 16.04. 2003 must be fulfilled. It concerns the fact that the employee, upon receipt of a work book in his hands must sign in your personal card, dismissal order and accounting book work books.

Upon dismissal at will in the work book, you can observe the entry of the following content (a link to the article is required): “The employment contract was terminated at the request of the employee, clause 3 of Art. 77 of the Labor Code of the Russian Federation.

If the dismissal is made for other reasons, reference is made to the relevant article of the Labor Code. In the column "Base" is required details grounds for termination (order).

Attention! Only dismissal data is entered in the work book. There is no information about the grant of leave.

Appropriate payments including all tax and insurance premiums

The dismissed employee must be paid all due to him amounts:

  • Compensation for unused vacation(in the event that the vacation is not fully granted).
  • Wage.
  • Severance pay (if it is provided for by the collective agreement or agreement between the parties).

If the dismissed person decided to go on vacation with subsequent dismissal, then he is granted leave in full, that is, in the amount of 28 days. But only the days for which the dismissed employee worked in the current year will be subject to payment.

For example, an employee applied, but actually worked only 4 months. In this case, the leave will be granted in full, but only proportionally worked months will be paid.

An employee, upon dismissal, may not take all days off. Then he will be compensated. When calculating, all payments for the last 12 months are taken into account, with the exception of vacation pay and bonuses that are not taken into account (for example, payments for anniversaries).

An employee can go on vacation even if he had previously taken it off. Here, vacation will be provided in advance, and will be withheld when calculating the accountant.

How to make calculations correctly

The employee went on vacation with subsequent dismissal on May 25, 2015. At the same time, she did not take 10 days of vacation. We calculate the amount of vacation pay if we know that in the period from May 25, 2014 to March 25, 2015, she fully worked for 11 months, from February 02 to February 09, 2015 she was on sick leave. The total amount of payments from the employee is 340,000 rubles.

Let's produce calculation due compensation.

Let's make a calculation calendar days in the period. For 11 fully worked days, it is 320.11 days (29.3 days x 11 months = 320.11 days). For February 2015 - (21:28x29.3=21.97).

The total number of days was 342.08 days (320.11 days + 21.97 days).

Now let's define . It will amount to 993.91 rubles (340,000 rubles: 342.08 days).

The amount of compensation for unused vacation will be 9939.10 rubles (993.91 rubles x 10 days of unused vacation = 9939.10 rubles.

It should be taken into account that collective agreement or an agreement between the parties may provide for additional payments in connection with the termination of the contract.

As already mentioned, if the agreement or the rules of the organization provide for additional compensation upon termination employment contract, taken into account in taxation only amounts exceeding three times the average earnings for the regions of the Far North six times. This regulation has been in effect since 2015.

Even if no additional compensation is provided for the employee, the employee must receive a calculation.

It includes:

  • Salary and holiday pay.
  • Holds, if any.

Personal income tax is withheld from these amounts. Upon dismissal, the employer transfers the tax no later than the first day of the start of the vacation.

The nuances of applying for this type of vacation are set out in the following video:

Sick leave during such vacation

A worker may fall ill while on leave before being fired. However, this fact does not in any way affect the duration of the vacation. In this case, neither the date of dismissal nor the duration of the vacation will change, since the employment relationship with the employee has been terminated. The employer must only pay for the submitted.

IMPORTANT! The Social Insurance Fund has launched a project, according to which benefits for temporary disability and in connection with maternity are accrued and paid directly by the Fund. So far, 14 regions are participating in this project. The program is planned to operate until December 2015. Based on the results of the project, a decision will be made on further actions in this direction.

Otherwise, the procedure for accrual and payment of sick leave has not changed.

If, nevertheless, the employee falls ill during the vacation, he can submit a sick leave certificate to the employer for payment. It will be paid out the next day extradition wages.

Every employee has the right to leave. But after the rest, the employee may no longer return to work, having previously agreed with the employer on leave with subsequent dismissal. In our consultation, we will remind you what vacations are and tell you how you can combine vacation and dismissal.

What holidays are

The Labor Code provides, in particular, for the following:

  • annual paid leave (Article 114 of the TKRF), which can be basic (Article 115 of the Labor Code of the Russian Federation) and additional (Article 116 - Article 119 of the Labor Code of the Russian Federation);
  • leave without pay (Article 128 of the Labor Code of the Russian Federation);
  • maternity leave (Article 255 of the Labor Code of the Russian Federation);
  • study leave (Article 173-Article 176 of the Labor Code of the Russian Federation).

Unlike other vacations, annual paid leave that is not used on time can be transferred to the future, and in case of dismissal, it is subject to compensation to the employee.

Annual paid vacation

Each person who works under an employment contract has the right to leave (part 5 of article 37 of the Constitution of the Russian Federation, article 21 of the Labor Code of the Russian Federation).

At the same time, for the period of the next vacation for the employee in accordance with labor law his place of work (position) is preserved, as well as average earnings (Article 114 of the Labor Code of the Russian Federation).

Paid leave must be provided to an employee regardless of his place of work, shift, form of remuneration, position held, term of the employment contract, legal form of the employer, etc. Therefore, holidays are provided, among other things, to those who work:

  • part-time (Article 287 of the Labor Code of the Russian Federation);
  • on a part-time basis (Article 93 of the Labor Code of the Russian Federation);
  • at home (Article 310 of the Labor Code of the Russian Federation);
  • remotely (Article 312.4 of the Labor Code of the Russian Federation).

At the same time, leave is not granted to persons with whom civil law contracts have been concluded (Article 11 of the Labor Code of the Russian Federation).

Another paid vacation: the procedure for providing

The working year for which the employee is granted annual paid leave is counted from the date the employee enters work, and not from January 1 (Article 123 of the Labor Code of the Russian Federation).

As for the first year of work with a new employer, the employee has the right to use the leave after 6 months. But in agreement with the management, a newly minted employee can go on vacation earlier (Article 122 of the Labor Code of the Russian Federation).

The next paid leave can be granted to an employee at any time during the calendar year in accordance with (Article 122 of the Labor Code of the Russian Federation). Each employer approves such a schedule no later than 2 weeks before the start of the calendar year. This means that no later than December 17 of the current year, a vacation schedule for next year(Article 123 of the Labor Code of the Russian Federation).

If the employee is going on vacation according to the schedule, then it is not necessary to take an application from him for the next vacation. In this case, it is necessary 2 weeks before the start of the employee's vacation or earlier, send him a notice of vacation against signature (Article 123 of the Labor Code of the Russian Federation). There is no approved form for such a notification, so the employer has the right to decide for himself how to notify the employee (Rostrud Letter dated 07/30/2014 No. 1693-6-1).

In addition to the notification, it will be necessary to issue an order to grant leave to the employee or employees in the form No. T-6 or No. T-6a, respectively (approved by Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1).

Paid vacation must be no later than 3 calendar days before the start date of the vacation (Article 136 of the Labor Code of the Russian Federation).

Extension and transfer of annual paid leave

The Labor Code of the Russian Federation provides for several cases when the vacation must be extended or postponed, taking into account the wishes of the employee. This applies to situations where an employee during annual leave (Article 124 of the Labor Code of the Russian Federation):

  • sick or injured. At the same time, benefits for days of temporary disability are paid to the employee in the general manner (Letter of the FSS of the Russian Federation dated 05.06.2007 No. 02-13 / 07-4830);
  • performed state duties, in which the legislation provides for exemption from work. For example, he was a juror in court (Article 10, paragraph 3 of Article 11 of the Law of August 20, 2004 No. 113-FZ).

If an employee, while on vacation, immediately notified his employer about his illness or the performance of his state duties, then his vacation can be automatically extended by the appropriate number of days (clause 18 of the Rules on Regular and Additional Vacations, approved by the USSR Tax Code on April 30, 1930 No. 169) . In this case, a separate extension order is not required. As a result, the employee will return to work later than the originally set end date for the vacation.

If the employee goes to work in accordance with the vacation schedule and only then informs the employer, for example, that he was sick, then the issue of postponing part of the vacation for another period will need to be agreed with him. The employee will have to write an application for the postponement of the vacation.

By the way, if the sick leave was issued in connection with the need to care for a sick family member, then the leave for the period of incapacity for work is not extended and not transferred (clauses 40, 41 of the Order to the Order of the Ministry of Health and Social Development of Russia dated 06/29/2011 No. 624n, Letter from Rostrud dated 06/01/2012 No. PG / 4629-6-1).

What is vacation followed by dismissal

Leave with subsequent dismissal is granted to the employee on the basis of his written application. In this case, the last day of vacation will be considered the day of dismissal.

Granting leave before dismissal to an employee is a right, not an obligation of the employer. Of course, this does not apply to the case when the next vacation of the employee before dismissal is provided for by the vacation schedule.

Vacations with subsequent dismissal are not granted to an employee whose employment contract is terminated for his guilty actions.

We also recall that when granting leave with subsequent dismissal, the employee has the right to withdraw his application for dismissal before the day the vacation begins, if another employee is not invited to his place in the transfer order.

Leave upon dismissal

The right to leave an employee upon dismissal is enshrined in Art. 127 of the Labor Code of the Russian Federation. This right can be exercised:

  • in the form of vacation with subsequent dismissal;
  • in the form of compensation for unused vacation.

In any case, all days of unused vacations of the employee at the time of dismissal must be provided in kind or compensated in cash.

The basic paid leave, which is granted annually to an employee for a period of 28 calendar days, cannot be compensated in money if the employee continues to work. This is its difference from additional leave. Indeed, in order to pay monetary compensation for additional paid leave, an employee who did not leave the organization had to submit a written application to the employer with a request to replace additional leave with money. But when an employee leaves, the situation changes. The employee should not write any applications for compensation for both basic and additional leave upon dismissal, because the payment of non-vacation leaves upon termination of the contract is an unconditional obligation of the employer.

The main question that arises when presenting a vacation with subsequent dismissal is how to formalize the separation from the employee in this case.

Vacation with subsequent dismissal: how to arrange it correctly

In the time sheet in the form of No. T-12 or No. T-13 (approved by the Decree of the State Statistics Committee of 01/05/2004 No. 1), the days of vacation preceding the dismissal are reflected as ordinary "holiday" days:

  • if this is the main paid leave, then the letter code "OT" or the numeric code "09" are indicated;
  • if the employee is on additional paid leave, then in the report card you need to put "OD" or indicate the digital code "10".

If the holiday is a weekend holidays, then they do not reduce the duration of the vacation, and therefore they are reflected in the report card as a regular weekend with the letter code "B", which also corresponds to the digital code "26".

How to calculate the number of vacation days upon dismissal

Step 1: Calculate the employee's length of service with the employer.

Step 2: Determine the number of vacation days that the employee is entitled to for the entire period of his work.

Step 3: Determine the number of vacation days the employee has already taken.

Step 1: calculate the length of service with the employer in months

The answer to the question of what is included in the work experience that gives the right to annual paid leave is contained in Art. 121 of the Labor Code of the Russian Federation.

In the length of service, which gives the right to basic paid leave
entitles you to basic paid leave
include: not included:
actual work time the time the employee is absent from work without good reason, incl. in case of suspension from work under Art. 76 Labor Code of the Russian Federation
the time when the employee did not actually work, but the place of work (position) was retained for him (for example, the time of annual leave or maternity leave, non-working holidays and days off) the time of parental leave, except for cases when the employee is working on a part-time basis
forced absence time illegal dismissal or suspension from work, if the employee is subsequently reinstated at work vacation time at one's own expense, exceeding in total 14 calendar days per working year
the period of suspension from work of an employee who has not passed the mandatory medical checkup through no fault of their own
the time of "administrative" leave at the request of employees. At the same time, during the working year, the total duration of vacations at their own expense should not exceed 14 calendar days.

We also draw your attention to the fact that the length of service, which gives the right to additional annual paid leave for "harmfulness", includes only the time actually worked in harmful and dangerous working conditions.

When calculating the length of service in months, surpluses that make up less than half a month are excluded from the calculation, and if more than half a month, they are rounded up to a full month (clause 35 of the Rules on Regular and Additional Leaves, approved by the NCT of the USSR on April 30, 1930 No. 169).

For example, an employee was hired on 03/12/2018, the date of dismissal is 05/15/2019.

The number of full months for the period from 03/12/2018 to 05/11/2019 is 14. Surpluses in the amount of 4 days (from 05/12/2019 to 05/15/2019) are discarded. In total, the total work experience with the employer is 14 months.

Step 2: determine the number of vacation days that the employee is entitled to for the entire period of his work

The number of vacation days in calendar days that are due to the employee for the period of his work with the employer (K ​​p) is determined by the formula:

K p \u003d K g / 12 * M,

where: K g - the number of vacation days due to the employee for the working year;

M is the length of service with the employer in months found in Step 1.

The resulting number of days can be a non-integer number. If the employer decides to round the number of days, this should always be done in favor of the employee, and not according to the rules of arithmetic (Letter of the Ministry of Health and Social Development dated 07.12.2005 No. 4334-17). This means, for example, that a non-integer number of vacation days of 37.3 can be used in the future in calculations, but if the employer decides to round it up, then the number of days will be 38, and 37 days.

Step 3: determine the number of vacation days taken off

Based on information about the holidays already used by the employee for the entire period of his work with the employer, the total number of vacation days that the employee has already rested is determined.

Step 4: calculate the number of unused vacation days

The number of vacation days that the employee did not use at the time of dismissal, and for which he is entitled to compensation, (K n) is determined by the formula:

K n \u003d K p - K and,

where: K p - the number of vacation days due to the employee for the entire period of his work with the employer, which was found in Step 2;

K and - the number of vacation days used at the time of dismissal, determined in Step 3.

How to calculate compensation for unused vacation

The number of vacation days determined in Step 4 not used by the employee at the time of termination must be multiplied by the employee's average daily earnings. This earnings are calculated in the usual manner established for the calculation of vacation pay by Government Decree dated December 24, 2007 No. 922.

Withholding for unworked vacation days upon dismissal

There are situations when an employee at the time of dismissal used more days holidays than he is entitled to. In this case, it is necessary to deduct for the vacation used in advance upon dismissal.

The right of the employer to withhold excessively received vacation pay is provided for in Art. 137 of the Labor Code of the Russian Federation. It must be borne in mind that in some cases to keep unworked days vacation will not work. This applies to cases when an employee leaves, for example, in connection with the liquidation of an organization, conscription for military service, and in other cases listed in Art. 137 of the Labor Code of the Russian Federation.

In the general case, if an employee has taken vacation in advance and leaves, the employer withholds the amount of vacation pay from his salary. This deduction cannot exceed 20% of the payments due to the employee after the withholding of personal income tax (Article 138 of the Labor Code of the Russian Federation).

If the withholding amount exceeds 20% or other amounts are not paid to the employee and there is simply nothing to withhold excess vacation pay, the employee can return the debt voluntarily. It is illegal to demand these amounts from him, and even more so in court (Article 137 of the Labor Code of the Russian Federation).

Vacation with subsequent dismissal: when to make a calculation

As a general rule, settlement with the employee is made on the day of dismissal, which is the last day of work. However, when granting leave with subsequent dismissal, a different procedure applies. Despite the fact that the last day of the employee's work will be the end of his vacation, the settlement with the employee must be made before the start of the vacation. The rationale for this approach is that at the end of the vacation, the parties will no longer be bound by obligations. Therefore, on the last working day preceding the day of going on vacation, the employer must make the final settlement with the employee, as well as issue him a work book and other documents related to work (Rostrud Letter dated December 24, 2007 No. 5277-6-1).

Leave with subsequent dismissal of one's own free will

A situation is possible when an employee, while on annual paid leave or leave at his own expense, decides to quit. These workers are subject to general rule- they need to notify the employer of their desire no later than 2 weeks in advance. In this case, this period will be calculated not from the moment the employee goes to work, but in a general manner - from the day following the day the employer was notified. Therefore, if the duration of the vacation exceeds 14 calendar days, such an employee has the right to go to work on the day of dismissal to receive the final payment and work book.

It is important to take into account that the employer does not have the right to call the employee from vacation before it ends (Article 125 of the Labor Code of the Russian Federation).

Dismissal after a vacation of one's own free will

Nothing changes if the employee decides to leave the employer after returning from vacation at his own expense. With the only difference that, up to and including the day of dismissal, the employee must fulfill his labor obligations during the notice period, unless, of course, the employer agrees to terminate the employee early.

However, if unpaid leave is granted to an employee with subsequent dismissal, then it is advisable to make the calculation by analogy with the presentation of paid leave with subsequent dismissal - on the last working day preceding the employee's leave on vacation at his own expense.

Sample application for leave with subsequent dismissal

An employee who wants to go on vacation with subsequent dismissal submits a corresponding application to his employer:

Order on granting leave with subsequent dismissal

An employer can use a self-developed form of an order to grant leave with subsequent dismissal. If he uses unified forms of documents for accounting for labor, then in order to issue a vacation with subsequent dismissal, the employer will have to issue 2 orders:

  • granting leave (unified form No. T-6 or No. T-6a);
  • on termination of an employment contract (unified

Currently, the employee, before the termination of the current labor contract can take advantage of the rest period he has left. Vacation with subsequent dismissal is possible only upon termination of the contract by the employee or by mutual desire. In case of termination of relations at the initiative of the administration of the enterprise, only compensation is paid.

The legislation provides for labor functions within a certain period, the right of workers to rest time. This period is provided outside the main vacation schedule.

The Labor Code of the Russian Federation has secured this possibility, but there is one limitation. A working person must obtain the consent of his employer for this. For this, it is recommended to draw up an agreement with the administration of the company upon dismissal.

Also for harmful and dangerous conditions work, per day of work in excess of the standard duration relies. Its duration is added to the main one.

An employee, by agreement with his employer, can take them all in the form of rest days before dismissal, either receive monetary compensation, or take part of the vacation off and take the rest with money. And no less important factor in this case is the availability of non-vacation days.

It may happen that despite the desire of an employee to go on vacation and not work out the required 14 days, he will not have this period in stock, and even worse, he has already taken advantage of this vacation in advance. Then the employee will have to return monetary value days of prior leave.

Important! The employer has the right to refuse an employee to grant him leave with subsequent dismissal - this is only a subject of agreement between the parties. Because labor Code does not oblige the employer to unconditionally satisfy this request of the employee.

Vacation duration

It is believed that for one month of work, an employee is entitled to 2.33 days of rest. In this case, the period up to 15 days is discarded, and the time over is considered as a full month.

If the employee is about to leave, the personnel department in any case counts the number of days due to him during his work. However, it can be less or more than 28 days, depending on the value obtained.

In addition, there are citizens whose vacation duration is longer than the standard one. These include:

  • Minors (31 days).
  • Disabled employees (30 days).
  • Teaching staff working in children's institutions (42 days), etc.

The calculation is based on the increased rate.

Can I revoke or cancel a vacation?

Leave with subsequent dismissal of one's own free will can be granted at the request of the employee in writing, while he must draw up two forms for leave and dismissal. It is allowed to combine these documents into one.

In this case, the date of termination of the contract is the final day of the vacation, and the working day is the day preceding it.

The legislation secures for the resigning person the right to withdraw his application for leave and dismissal, but before the start of this period. After that, he will not have such an opportunity, since the employee receives all the settlement and documents due for issue before the vacation.

The employer also does not have the right to call this employee from such a vacation, since the final day of dismissal has been determined and it is not possible to reschedule it. And in case of interruption of rest, the administration must provide the remaining days of vacation in any period convenient for the employee. You need to wait for its completion and conclude with the employee again.

Illness while on vacation

Sometimes, the situation turns out so that during a vacation with a dismissal from former employee sick leave opens. By general rules, days of illness falling on his period, lead to its extension.

However, this rule does not apply to rest periods with subsequent dismissal. This is again due to the fact that the employee was fired on a future date, and this entry can no longer be changed.

Important! Despite the fact that the employee has already been fired, nevertheless, the employer needs to pay for the sick days of the employee in the general manner when this person provides a certificate of incapacity for work.

Vacation with subsequent dismissal how to properly arrange

Let's see how this process takes place.

Writing an application

For documentation leave with further dismissal of their own free will, the employee must draw up an application. It does not have a standard look, but usually the HR department provides a template into which the employee substitutes his data.

Usually, for such a dismissal, it is enough to write one. It should contain both requests for leave and termination of the contract at will. However, some companies require you to draw up two separate applications - one for the provision, the second for.

The second option is the most convenient, since the provision of such leave is the right of the company's management, and not an obligation. Therefore, the head can affix a refusal on the application for leave and sign the dismissal.

The document with the director's visa is transferred to the personnel department for processing orders.

Making orders

The legislation does not provide for one form of order for leave with further dismissal. In this regard, the personnel officer needs to issue two documents at once:

  • (or T-6a in the case of a group vacation);
  • (or T-8a in case of group dismissal).

However, the law does not prohibit the company from developing and using its own unified form of order with further dismissal.

The number of days, as indicated in the application, is entered in the vacation order. It must be remembered here that an employee can claim the full duration of the vacation, even if he has not worked for a whole year. However, when accruing vacation pay, only the days actually earned are paid. The details of the application (general or only for vacation) are indicated as the basis.

The execution of the order for dismissal also has its own characteristics. The date of issuance of the order is usually indicated by the final day of work before the start of the holiday. But the date of termination of the contract is the last day of rest. The details of the general application or only for dismissal are entered in the basis.

Each of the created orders is signed by the resigning employee as confirmation of familiarization with them. After that, the personnel officer must register these documents in the register of orders.

Calculation and issuance of funds

At this stage, the accountant needs to calculate two types of payments at once - vacation pay and calculation upon dismissal. If the enterprise has developed and enshrined in local acts a single form for leave with subsequent dismissal, it is filled out.

Otherwise, you will have to prepare documents according to the forms and.

Each of these documents has two sides. The front is filled in by the personnel officer, and contains the necessary information. The reverse side is filled in by the accountant by calculating the amounts due.

It must be remembered that vacation pay is accrued only for those days for which compensation would be accrued upon dismissal. In the case when the employee took a vacation in advance, but later did not have time to work it out, then the payment for the extra days will need to be deducted from his salary.

If an employee does not take all the days due to him as a vacation (for example, he is entitled to 28 days of rest, but he takes only 14), then you need to accrue for the remaining days. If the vacation is issued on all the required days, then upon dismissal, the sums of money are not paid.

An important point is the timing of the payment of amounts. According to the established legislation, the payment of vacation pay must be made three days before the time of the proposed vacation. At the same time, the second part of the amount - the final payment upon dismissal, is transferred on the last working day (the last day before the rest time).

The issuance can be made both in cash from the cash desk, and by transferring to bank card, personal account.

Issuance of a work book

The personnel employee in the work book draws up an entry on the termination of the contract with the employee at his request. Its date must coincide with the date of the order and at the same time be the last day of paid leave.

The basis for termination of the contract is the agreement of the parties. The fact that leave was granted with further dismissal is not displayed in the work book.

Attention! The work book is handed over to the employee on the last working day (the last day before the vacation). At the same time, the employee must sign in the work book record book about its receipt.

It will also be necessary to make an appropriate entry in the employee about his vacation and dismissal from the company.




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