Paying an employee upon dismissal requires special attention from the accountant, since mistakes can lead to unwanted litigation and administrative penalties.

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When calculating the amount of the final payment due to the employee at the time of dismissal, the question may arise about compensation for time off that he is entitled to, but did not use.

What does the law say?

The main legislative act regulating the relationship between the employer and employee, is the Labor Code (LC RF).

It lacks both the term “time off” and the employer’s direct obligation to provide it or compensate it in cash.

Most often, time off means additional rest time, which is compensated to the employee in cases where established by law RF:

It is the responsibility of the enterprise to ensure proper accounting of accrued and used time off.

How are time off provided upon dismissal?

What to do with time off upon dismissal depends on several conditions:

• Does the enterprise properly register and record the time off that employees are entitled to?
• For what reason did the employee take time off?
• Does the employee want to use the vacation days due to him before dismissal or insists on monetary compensation for them.

Taking into account the above conditions, we will consider the options that the employer has regarding time off for a resigning employee.

Option 1:

If the facts of overtime or work on weekends are not reflected in the enterprise’s documentation (there are no orders or marks), then you can offer the employee:

• use time off and quit;
• just forget about them.

What offer will be made to the resigning employee will depend on the decency and personal attitude of the manager towards him.

Option 2:

The additional time worked is properly documented and the employee does not mind using his time off before dismissal.

This will also be an ideal option for the enterprise, since it will not require additional financial costs from it (except for settlements with donors and shift workers) and will protect against potential litigation.

Option 3:

The employee’s right to time off has documentary evidence, but he wants to quit without using them, receiving monetary compensation in return.

This happens when the employee’s priority is a new job, which he wants to start after working the mandatory 14 days or even faster (by agreement with the employer).

What should an accountant do: pay or not?

This situation does not have clear legislative regulation. The opinions of legal consultants also vary.

But making the right decision can be influenced by knowing that:

• for overtime work and on non-working days, remuneration is required at increased rates;
• for failure to comply with labor laws, you may be subject to fines from inspection authorities;
• If an employee goes to court, you can lose a lot of time and effort and still be forced to pay compensation for unused time off.

After all, if an employee previously wrote a statement that he wanted to receive additional days or hours of rest, but did not use them, then by refusing him monetary compensation, one may become guilty of violating the law.

In essence, the employee is deprived of the right to legal compensation for his labor, since he simply did not have time to use this right due to.

Comparing the requirements of Art. 84.1 and Art. 140 of the Labor Code of the Russian Federation on full payment to the employee on the day of dismissal with the norms of Art. 152 and Art. 153 of the Labor Code of the Russian Federation on the procedure for compensation for work in special cases, it is reasonable to conclude that it is safer to pay the employee compensation for unused time off.

However, this does not apply to time off for duty, which is not subject to payment.

Let's look at an example of paying time off upon dismissal.

Situation 1:

The employee worked 8 hours overtime in October (4 hours on 10/09/2015, 3 hours on 10/19/2015 and 1 hour on 10/30/2015). In his application, he expressed a desire to receive additional rest in December. But he quits on December 7, 2015, without using his days off. The average hourly salary of an employee is 160 rubles.

Calculation:

Note: For the first 2 hours of work, the hourly rate should be multiplied by 1.5, and the remaining hours of work - by 2.0.

1. Compensation for 10/09/2015: (2 hours * 160 rubles * 1.5) + (2 hours * 160 rubles * 2) = 1,120 rubles
2. Compensation for October 19, 2015: (2 hours * 160 rubles * 1.5) + (1 hour * 160 rubles * 2) = 800 rubles
3. Compensation for October 30, 2015: 1 hour * 160 rubles * 1.5 = 240 rubles

Total amount of accrued compensation: 2,160 rubles

Situation 2:

In October, an employee worked on a day off (10/25/2015) for 7 hours. I wrote an application to pay him a one-time payment for his work in October and to give him an additional day off in December. But he quits on December 7, 2015, without taking advantage of his time off. The average hourly salary of an employee is 150 rubles.

Calculation:

Note: since the employee received a one-time payment in November, in December a one-time compensation will be accrued for the hours actually worked. In total, the employee will receive double pay.

Compensation for October 25, 2015: 7 hours * 150 rubles = 1,050 rubles

Features of processing compensation for time off upon dismissal

To pay compensation, the following documents are drawn up:

• an employee’s application for the accrual and payment of monetary compensation for unused additional rest time;
• order from the manager on the accrual and payment of amounts due to the employee;
• accounting certificate - calculation of compensation amounts for time off.

Application example:

An example of an order from an organization:

The accrued amounts must be paid to the employee on the day of dismissal along with salary, travel allowances and other payments.

So, we can conclude that the absence in Russia of clear legislative regulation of the procedure for providing and monetary compensation for remaining time off leaves the management of the enterprise with a choice: either act “in good conscience” and pay time off to the resigning employee or refuse payment, preparing arguments for a possible trial.

The calmest and most legal way is to convince the employee to use the time off he is entitled to and then quit.

During dismissal, compensation is paid to the employee. The employer is obliged to pay money for the period actually worked, as well as for unused vacation. These two payments are found everywhere, but there are also those that arise only in certain situations. This also includes the situation with payment of accumulated time off.

At many enterprises, work on weekends or beyond the norm is compensated by providing time off. AND a large number of employees are fired before they have used up the accumulated time. These unused days upon termination labor relations must be compensated to the ex-employee. And although this issue is not clearly regulated by the Labor Code of the Russian Federation, in order to avoid problems with labor inspectorate It is recommended that the funds be paid as they would have been if the additional vacation days had not been granted.

Are time off paid upon dismissal?

Possible payment of time off upon dismissal at will appears only if the basis for their occurrence has been documented. For example, if a person worked a holiday, and there is an order according to which this shift was paid in a one-time amount and an additional day of rest was provided, then the unused time will have to be paid.

If there is no documentary evidence, then everything will depend on the integrity of the manager. The employee will definitely not have to count on payment, but the employer may allow the employer to take the days off required by law.

Dismissal with time off

Among the duties of employees is a 14-day work period if they leave the company of their own free will. Many of them take unused vacation time for this period. Also, this opportunity is relevant not only if there is a duty to work off. Vacation followed by dismissal is a fairly common procedure. For it, according to Article 127 of the Labor Code of the Russian Federation, it is necessary that the following conditions be met:

• a correctly written and submitted application by the employee;
• coincidence of vacation time with the approved schedule;
• The reason for dismissal is the employee’s non-culpable actions.

There is no need to submit two applications - to quit and to go on vacation. One contact to the employer indicating both requests is sufficient. The employer himself must issue two orders and fill them out properly work book dismissed person.

Time off for work on weekends and holidays according to the Labor Code of the Russian Federation upon dismissal

Issues related to labor during weekends and holidays are regulated by Article 153 of the Labor Code of the Russian Federation. According to its content, the employee should be given two scenarios to choose from:

• double payment for the time worked;
• one-time payment for time with the provision of additional unpaid days off.

In the second case, the length of time the employee worked does not matter - he must be given a full day of rest. If these days are unused, then the calculation is carried out in accordance with the double payment rule. Since the time worked has already been paid in a one-time amount, upon termination of the contract (dismissal), an additional amount of the same amount will be paid.

Calculation of time off upon dismissal

All unused time off upon termination that is officially documented must be paid in accordance with what it was awarded for. For example, if an additional day of rest is available to an employee for overtime work, then Article 152 becomes relevant. Labor Code of the Russian Federation. It says that the tariff rate for the starting two hours above the norm is multiplied by 1.5, and for the rest of the time by 2.

In the case of working on weekends, the actual time can be immediately multiplied by two. Therefore, you need to carry out your own calculation for each individual bonus day. The simplest option is a non-financial calculation. Subject to an agreement between the employee and the employer, the former can simply take the accumulated number of days off before officially resigning.

Application for leave with subsequent dismissal

Below is a sample application for leave with subsequent termination of the employment relationship. If the employee has accumulated unused unpaid days, then the application is drawn up in a similar way. It is submitted to the name of the employer and the text indicates the desire to take the required days off and quit immediately after that. At the end there is a date and signature.

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The employer often has the question of what to do with the days off that the employee “earned” for going to work on weekends and holidays, if he quits and does not have time to use them. You should clearly understand how much, according to the law, each employee is entitled to for overtime, and what Art. 84.1 and art. 140 of the Labor Code of the Russian Federation on full payment to the employee on the day of dismissal with the norms of Art. 152 and Art. 153 of the Labor Code of the Russian Federation on the procedure for compensation for work in special cases. In this article we will look at how payment for time off upon dismissal is processed.

So we find out:

• when and to whom compensation is due;
• what is the procedure for paying time off upon dismissal;
• What is the procedure for registering time off upon dismissal?

If a situation arises at the enterprise when an employee must go to workplace on his legal day off or working overtime, he has the opportunity to take a day off later. As a rule, if an employee overworks a day, he is paid for that day at double the rate or at the usual rate, but is also given time off. PTO can be taken any day during the year, or PTO can be accumulated and added to vacation time. The exception is time off for duty, since by law you can only take time off for duty for ten days. This is stated in the Resolution of the Secretariat of the All-Union Central Council of Trade Unions dated April 2, 1954 No. 233 “On duty at enterprises and institutions.”

When is compensation due?

An employee is entitled to compensation and time off in the following cases:

1. Working on weekends or vacation days;
2. Overtime work (calculated in hours);
3. Overtime during a rotational work schedule;
4. Employee donation;
5. Duty on weekends and non-working days.

If an employee goes to work on his day off, he is entitled to double compensation or compensation as for a working day with the right to use time off. If an employee worked several hours more than specified in the contract, then for each overworked hour he receives compensation. In the first two hours - 1.5 tariff rates, and for subsequent hours - 2 tariff rates. With a rotational work schedule, for the day worked between shifts, payment is due in the amount of one day's earnings. When donating, the employee is given two or three days off (per day of examination, per day of donation and per day of rest after donation), which are paid at the regular rate. PTO can be used throughout the year. While on duty, the employee is entitled to unpaid additional rest time.

Procedure for paying time off upon dismissal

So, let's imagine the situation. The employee has accumulated several days off. He received compensation for them in a single amount and was going to add time off to his vacation. However, I didn’t have time - I found new job and, having worked for 2 weeks, is going to quit. What should the employer do now?

According to Art. 140 Labor Code of the Russian Federation upon termination employment contract payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. Consequently, if the employee has not received compensation and has not taken his allotted days off, by the day of dismissal he must receive financial compensation in the amount of his usual daily earnings for unused days off.

If the time off does not have evidence recorded in the documents, theoretically the employer can refuse to pay compensation. However, if there is information in the time sheet, this is taken into account as documentary evidence. In addition, the testimony of witnesses will also be taken into account at the trial. To avoid taking the matter to court, it is better to pay the employees in full.

Procedure for taking time off upon dismissal

In order to receive monetary compensation for unspent time off, the employee must write an application. The application is written in any form addressed to the manager.

Application example:

Director of Zvezda LLC Ivan V.A.

from an accounting employee

Sidorova R. P.

Statement

I ask you to consider the issue of paying monetary compensation for work on the weekends of February 1, 2, 3, 2002 in connection with my voluntary dismissal on February 9, 2002.

Date ______________ Signature ________________

If the manager agrees to pay for the resigning employee’s time off, he issues a decree indicating the amount of compensation to the employee for working on a day off. The order also instructs the accountant to accrue the required amount, and the head of the personnel department to familiarize the employee with this order within the prescribed period. The order also specifies who will be responsible for the implementation of this decree.

1. ;

Since the beginning of 2012, the legislative concept of “time off” has been considered obsolete and removed from labor law. However, even today there is an additional day off for which an employee of the organization has legal right is often subsumed under this concept. Is compensation due for such days off upon dismissal? How does payment work? How to protect your rights and receive compensation if the employer refuses to satisfy the request of the resigning employee?

How to use time off when leaving?

Dismissal, especially if it is dictated by the employee’s own desire, implies the performance of his duties for another two weeks. This period is called working off. However, there are legal ways to circumvent these regulations. labor legislation, for example, you can write a letter of resignation while you are on sick leave or on vacation, arguing this with your own desire. Also, for these purposes, you can use the right to take unused time off upon dismissal.

It is important to understand that the concept itself implies an additional day off, which the employee has the right to designate as a date independently. In this case, agreement with the boss/employer is prerequisite, otherwise, in the work report card, which is responsible for recording working hours, they can put absenteeism and dismiss the employee not at his own request, but under the relevant article. To avoid this kind troubles, it would be correct to write an application for the weekend to work off, similar to unused vacation.

Compensation for time off upon dismissal

Compensation for time off for work on weekends and holidays according to the Labor Code of the Russian Federation upon dismissal is not provided. The said bill only mentions unused vacation, to which such days have no relation by law.

Payment in this option is the good will of the employer, which he can either demonstrate or refuse to fulfill. But there are a number of nuances, for example, for work on such days, an employee can receive payment of double the daily salary, or write an application for unscheduled rest. In this option, the employer when an employee leaves the enterprise, especially if it is dictated by his own desire, is obliged to pay for such days, but again on the condition that the enterprise maintains appropriate records.

Are time off paid upon dismissal?

The final verdict of the employer, and more specifically whether time off will be paid upon dismissal, is influenced by several factors:

• Origin;
• Availability of documentation: employee statement, management order, etc.;
• The employee’s desire to receive payment in cash for additional days off.

To be able to protect your interests and competently fend off the arguments of an unscrupulous employer, you need to be legally savvy. Since this situation has a number of nuances, knowledge of which in many cases allows the employer to reduce costs.

Paid time off upon voluntary dismissal

If time off overtime or overtime is not documented in an organization, an employee can either take them off or forget about their presence, since the Labor Code of the Russian Federation does not regulate these issues in any way. If everything was done correctly from the very beginning, then in order to avoid potential litigation, the employer can compensate for unused time off of his own free will.

Only time off for donation is subject to mandatory payment. , such employees are required to provide both additional rest and proper pay. If the employee wants to receive payment for this time, the employer is obliged to agree to his conditions.

If the employee voluntarily refuses to rest and insists on payment, then accept correct solution It will help the employer to realize that if an employee refuses to satisfy his demands, he can go to court, which will entail even greater costs for the organization.

Paid time off for work on weekends upon dismissal

Working on weekends and holidays means increased pay for this time, or accrual of rest days. If the appearance of days off was preceded by duty, then the employer is highly likely to refuse compensation if the employee leaves work of his own free will.

In case of a positive response from the employer, posting and calculation should be made according to the following algorithm: employee statement indicating the deadline, order for payment of compensation, accounting entry of payment. Calculation and payments must be made in the same way as the next vacation.

Rest day for working on a day off. When should it be provided? During the calendar year? Does it burn out when you quit, because it’s not a vacation?

Answer

If the date of the day off is not established in the order to engage the employee to work on a day off, then the day off must be provided on any other day by agreement of the parties.

Despite the fact that additional rest time is not a vacation (), for working on a day off, an employee has the right to claim double pay or single pay with the provision of another day of rest. Failure to provide compensation in the form of additional pay or another day of rest is a violation labor rights employee and may entail administrative liability for the organization and its officials. This conclusion can be drawn from the provisions.

Thus, if an employee expressed a desire to use additional days of rest for working on weekends, and subsequently did not use them, then upon dismissal the employer must compensate them in the amount of a single daily rate for each unused day of rest.

The rationale for this position is given below in the materials of the “Lawyer System” , "Personnel Systems".

Article. The employee is entitled to time off: we will reveal the details of the registration.

“What is time off and how to provide it.

The Labor Code does not contain the concept of “time off”. In practice, this is most often considered additional rest time, which is due to the employee in the form of compensation for:

Work on weekends and non-working holidays;
- overtime work;
- departure on a business trip, arrival from it, being on the road on a weekend or holiday, as well as for work on such days and overtime work on a business trip;
- blood donation.

Additional rest time is not a vacation (resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2, hereinafter -). Additional days off, which are reserved for certain categories of workers (parents of disabled children, women working in rural areas, etc.) as a measure of government support.

Time off is granted only at the request of the employee. If rest days are due in connection with blood donation, the employee must also present a medical certificate according to (k). Period of use of additional rest time, according to general rule, must be agreed with the employer. An employee cannot use time off without permission. If this happens, it can be regarded as truancy. However, the donor has the right, even without the employer’s consent, to take time off on the day of blood donation and the day following it (,).

Expert advice.

Reflect the fact of granting time off in the order.

An employee who is required to work on a weekend or holiday, or overtime, may indicate in the notice when he plans to use additional rest time. If the order for inviting an employee to work on a day off (holiday) or overtime work states that for overtime the employee is given rest time on a specific day, there is no need to issue another order. When engagement to work on a weekend or holiday, overtime work is not properly documented or time off is provided in connection with blood donation, based on the employee’s application, it is necessary to issue a separate order to grant him time off. This document is drawn up in any form. The employee must be familiarized with it against signature. Based on the order, a time sheet is filled out. It happens that time off is granted without an order. The employer notes attendance on the timesheet, but then this time is considered working time. In this case, there is a risk that the company will be held liable for violating labor safety requirements if something happens to the employee while on leave.

Time off for work on weekends and holidays.

As a general rule, working on weekends and holidays is prohibited (). However, the employer can involve the employee in work during this period if there is a need to perform unforeseen work in advance, on which the normal functioning of the organization depends. To do this, you must obtain the written consent of the employee ().

An employee can be required to work on a day off or a holiday without his consent ():

To prevent a catastrophe, industrial accident, and eliminate their consequences;
- to perform work in conditions of emergency or martial law, as well as urgent work in case of fire, flood, famine, earthquake, etc.;
- to prevent accidents, destruction or damage to property.

An employee who worked on a day off or on a holiday has the right to time off. Unlike overtime work, no matter how many hours an employee works on a holiday, he is given a full day of rest (,).

Important article on the website: “Working on weekends and non-working holidays: how and when to provide compensation?”

If an employee takes a day off, work on a weekend or holiday is paid in a single amount, but a day of rest is not subject to payment (). Single pay for work on a day off means that an employee receiving a salary is paid one daily rate on top of it. Wage in the month in which time off is used is not reduced. It does not matter whether the employee takes a day of rest in the current month or in subsequent months (Recommendations of Rostrud, approved by Protocol No. 1 of June 2, 2014). A day of rest provided for working on a weekend or holiday should be excluded from the working time norm (). In the timesheet, such a day must be designated with the letter code “B” as a day off (if the employer uses unified forms).*

Time off for overtime work.

When working overtime, the employee performs job responsibilities beyond the prescribed duration daily work, shifts or in excess of the normal number of working hours during the accounting period (). An employee can be involved in overtime work with his written consent in the following cases ():

In order to complete work that, due to an unforeseen delay, could not be completed within the working hours established for the employee, if failure to complete this work could result in damage to property or create a threat to the life and health of people;
- to perform temporary work on the repair and restoration of mechanisms or structures, when their malfunction may cause the cessation of work of a significant number of workers;
- to continue work if the replacement employee does not show up, if the work does not allow a break.

Without the consent of the employee, he can be involved in overtime work: to carry out work to restore water supply systems, lighting, communications, etc.; to prevent a disaster, accident, etc.; to perform work that is necessary in connection with the introduction of a state of emergency, etc. ().

An employee must not be systematically required to work beyond normal working hours. Overtime work cannot exceed four hours for each employee over two consecutive days and 120 hours per year ().

As a general rule, overtime work is paid at an increased rate: the first two hours - no less than time and a half, subsequent hours - no less than double (). Instead of increased pay, an employee may receive additional rest time of at least the amount of time worked overtime. For example, if an employee has worked two hours overtime, he is given at least two hours of rest. This is allowed only at the request of the employee based on his application () (sample below).”

“In this case, wages for time worked overtime are accrued in a single amount, and time off is not paid. We believe that, by analogy with the rules established for working on weekends and holidays, the rest time provided for overtime work should be excluded from the working time norm. Accordingly, the salary in the month in which the employee takes time off is not reduced.”

“Time off for a business trip.

While on a business trip, the employee does not perform work duties, so he is not paid a salary. During the business trip, the employee retains his average earnings ().

However, the employee is entitled to time off or increased pay if the day of departure, arrival or travel falls on a weekend or holiday, and also if the employee during a business trip was involved in work on a weekend or holiday (Article , Labor Code of the Russian Federation, Regulations approved). If the employee was not involved in work on weekends and holidays, but such days fell during the business trip (except for travel time), then he is not entitled to double pay (decision of the Supreme Court of the Komi Republic dated July 9, 2012 in case No. 33- 2838AP/2012).

If an employee worked overtime on a business trip, then he also has the right to pay for overtime or additional rest time (). When possible overtime is known in advance, the indication of overtime work, as well as the employee’s consent to it, must be reflected in the order for sending on a business trip. But even if such an order was not issued, but there was an oral order from one of the managers, the employee has the right to appropriate compensation (). In order to confirm the fact of working on a weekend, holiday or overtime and establish its duration, use certificates, letters or time sheets from the employer - the receiving organization.

Time off for donating blood.

The employee who donated blood may not go to work that day. If he nevertheless went out or donated blood during the period of annual paid leave, on a weekend or holiday, then he has the right to take time off on another day ().

In addition, after each day of blood donation, the employee has the right to an additional day of rest. The employee can add this time off to annual paid leave or use it at other times during the year after the day of donation of blood and its components ().

The procedure for using time off can be fixed in a collective agreement or local act. But the rules established by the employer should not worsen the position of employees compared to the law ().

Time off for donation is paid in the amount of the employee’s average earnings (). In the working time sheet, rest days for donating blood are marked with the code “OV” or “27” (additional paid day off).

Are unused days off compensated upon dismissal?

Upon dismissal, the employee is paid monetary compensation for all unused vacations (). As noted above, additional rest time does not constitute vacation. Therefore, unused time off is not subject to monetary compensation upon dismissal of an employee (decision of the Moscow City Court dated November 27, 2013 No. 4g/1-11476).

To avoid possible disputes with the employee, give him the opportunity, before dismissal, to use the time off that has accumulated during his work in the organization. Additional days of rest in connection with blood donation cannot be replaced by monetary compensation not only upon dismissal, but also during work ( , ).”*

"Important conclusions

1. Time off is additional rest time that is provided to an employee as compensation for working on weekends and holidays, overtime, donation, going on a business trip, arriving from it or being on the road on a weekend or holiday, as well as for working on such days and overtime. work on a business trip.
2. The employer has the right to independently develop and approve the procedure according to which employees will use time off.
​3. When an employee is dismissed, monetary compensation for unused time off is not paid.”*

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