Labor Code for employee leave. Vacations according to Russian labor legislation. We take into account bonuses when calculating vacation pay

All employees carrying out their activities under an employment contract are entitled to annual paid leave. Its payment is based on regulatory documents regulated by Russian legislation.

What is vacation and who can use it?

Annual leave is a paid break from labor activity, which every employee of the organization can take to restore strength and performance. During this period, he retains his position and the average salary.

Persons who are in permanent, temporary or seasonal work can take advantage of the right to labor leave. And also people who carry out their production activities part-time, at home, remotely, etc. The vacation period cannot be canceled or shortened. The rule does not apply to employees with civil labor contracts, such as contract agreements, assignments.

Duration

How many days of leave will be granted to an employee while maintaining his job and average earnings is specified in the organization’s employment contract or is decided on an individual basis in compliance with all labor legislation. Typically, the duration of such a period is twenty-eight calendar days.

As a rule, the procedure for granting vacations allows each employee of the organization to take advantage of annual paid days of rest. This time may be extended according to Labor Code and company regulations.

Getting extra days off

Additional leave, which preserves the place and average monthly pay, is granted to the following persons:

  • those involved in hazardous and harmful work activities;
  • with a special specific nature of work;
  • with irregular days;
  • working in the Far North or in places with difficult working conditions.

The organization, due to its capabilities - both financial and production - can itself regulate the procedure for providing additional days of rest, even if this is not provided for by labor legislation.

Additional leave is provided to persons working in harmful and dangerous work. These are underground and mining activities, zones of radioactive contamination and other places that negatively affect human health due to the influence of a number of chemical, physical, biological and other factors.

Employees who work irregular hours also have the right to an additional vacation period, the duration of which is determined by the company’s collective agreement. Such rest should not be less than three days. If additional leave is not provided, overtime is considered overtime work and is paid accordingly.

If funding for workers with irregular schedules comes from the federal budget, then the grounds for temporary suspension from work are prescribed by the legislation of the Russian Federation. If payment is made by a local government, then the conditions and norms are regulated by the regional government.

Paid leave - both basic and additional - is calculated in calendar days. Has no time limits. Holidays and non-working days are not included in the vacation period and are not paid.

When determining the total duration of the period of temporary disability, additional days of rest are summed up with the days of the main one.

About work experience


The calculation of vacation provided by an organization is calculated based on a number of factors. This:

  • Period of work in production.
  • Unable to work time of an employee when his position is retained and annual leave.
  • Forced absenteeism due to dismissal or removal from work, which occurred illegally, with the future
  • Other situations when an employee did not show up for work, but these “downtimes” are regulated by a collective and labor agreement or regulatory documents organizations.

The procedure for granting vacations does not include in the length of service the time when the employee was absent from work without good reason. This also applies to cases of removal from production process under Article 76 of the Labor Code of the Russian Federation.

Persons who are temporarily unable to fulfill their duties in connection with child care are not entitled to labor leave. Employees who go without pay for a certain period are not entitled to annual paid days off. Especially if its duration was more than seven working days.

Additional days of rest are provided to employees working in harmful and dangerous industries.

The procedure for granting vacations

According to the legislation of the Russian Federation, every employee of the organization is entitled to an annual rest period. In the first year of employment, an employee has the right to temporary release from the production process only after six months of continuous work experience. If the employer does not object, then the leave may be granted earlier.

Before the expiration of the six-month period, the right to temporary suspension from work is granted to women before going on maternity leave or immediately after it. Employees under the age of eighteen and people who have adopted children under the age of 3 months, as well as in other situations provided for by law, are entitled to this benefit.

The employee takes the second regular vacation according to the vacation schedule approved by the organization.

Sequence

The annual vacation period is provided in accordance with the organization’s schedule, which is approved by the head of the enterprise and the trade union 14 days before the start of the new calendar year. All employees of the company, including the employer, are included in it. The worker is notified of temporary suspension from work, according to the legislation of the Russian Federation, two weeks in advance.

The procedure for granting vacations allows you to take paid rest days at any time:

  • Pregnant women.
  • To a husband while his wife is on maternity leave.
  • Persons who have adopted a child under 3 months of age.
  • Employees whose age has not reached eighteen years.
  • People recalled from work leave.
  • Parents, guardians or guardians raising a disabled child under the age of eighteen.
  • Military personnel.
  • For military wives, along with leave for the military man's husband.
  • Women with two or more children under the age of twelve.
  • Single men raising two or more children under the age of twelve.
  • Honorary donors of Russia.
  • To the heroes of labor, Soviet Union and Russia, as well as holders of the Order of Glory.

If the employer denies the right to take annual leave at a convenient period, then self-care in the above cases will not be considered absenteeism.

Extension or transfer

Labor leave can be extended or transferred to another period:

  • In case of temporary disability of an employee.
  • If the employee performed government duties during the planned vacation.
  • When an employee of the organization did not receive payment for the required days of rest or was not warned fourteen days in advance about the period of temporary disability.
  • If the absence of an employee in the current year has a negative impact on production activities organizations. In this case, it is possible to transfer days of paid rest to the next year, but the vacation must be used within the next year.

Violation Russian legislation is considered to be a refusal to provide an employee with paid leave for two years in a row, as well as a failure to provide paid leave to persons under the age category of eighteen years and employees whose activities are related to dangerous and harmful activities.

Dividing the vacation period into parts

It is allowed to divide labor leave into parts by mutual agreement of the parties. Here, at least one part of the annual period of incapacity must be at least two weeks.

Feedback and financial compensation

Recall of an employee from the annual rest period is carried out only with his consent. Unused vacation days are provided at a time convenient for the employee during the current year. The unused portion may be added to the next paid period of suspension.

It is impossible to recall an employee from vacation if his age has not reached eighteen years; women expecting a child; persons whose activities are associated with harmful and dangerous working conditions.

An employee, instead of vacation days that are not included in the main 28 calendar days, can use monetary compensation.

Expectant mothers, employees under 18 years of age and persons whose work activity is especially difficult, harmful and dangerous are not provided with financial payment in lieu of vacation.

Maternity leave period

A certificate of incapacity for work is sufficient grounds for obtaining maternity leave for 70 calendar days before childbirth (if a woman is expecting more than one child, the period of release from work is extended to 84) and after childbirth - for 70 days. In case of difficult childbirth - for 86 calendar days. If two or more children were born - for 110 days. The calculation of vacation is accompanied by the payment of social benefits, the amount of which is determined by the legislation of the Russian Federation.

The rest period associated with pregnancy and childbirth is accrued cumulatively. Provided regardless of the number of calendar days used by the woman before this period.

Leave for students

Study leave is granted to people for training by the employer or studying independently in state accredited bachelor's, specialist's, master's programs in part-time and part-time forms of study. The organization gives an additional period of rest while maintaining the average wages for certification in the first and second year for a period of up to forty calendar days. In subsequent courses - up to 50.

Leave without pay is also provided:

  • Persons admitted to entrance examinations.
  • Employees who are students of preparatory departments of higher education educational institutions for final certification.
  • For people to pass certification for bachelor's, specialty and master's degrees on a full-time basis.
  • For workers mastering government programs for distance learning to obtain accreditation. In addition, once a school year the organization pays in full for travel to educational institution and back.
  • Persons continuing their studies at a bachelor's, specialist's or master's degree in part-time and part-time forms of study, for a period of up to ten months at the beginning of the state final certification.

The working week here is shortened by seven hours. The period of release from work is paid at 50 percent of the average salary at the place of work, but not less than the minimum wage. By mutual agreement working time is reduced by one working day or its duration is shortened.

Guarantees and compensation for employees who study and work at the same time, but do not have state accreditation for bachelor's, specialist or master's programs, are regulated by collective and labor agreements.

Duration of vacation according to the Labor Code of the Russian Federation in 2016 and other important issues of calculating vacation pay

What is the duration of vacation according to the Labor Code of the Russian Federation 2016, how to calculate the length of service for vacation, how to divide vacation and how to arrange vacation according to the schedule - within the framework of the article we will dwell on these issues.

Duration of vacation according to the Labor Code of the Russian Federation in 2016

Typically, annual paid leave is provided to employees in calendar days. For a minimum of 28 calendar days (Articles 115, 120 of the Labor Code of the Russian Federation). But there are cases when leave must be provided in working days: if an employee is hired seasonal work or works under a fixed-term employment contract, the duration of which is no more than two months. The duration of leave under the Labor Code of the Russian Federation in 2016 for such employees is determined at the rate of 2 working days for each month of work.

Example 1. Duration of vacation according to the Labor Code of the Russian Federation in 2016 - calculation for a fixed-term employment contract

Progress LLC hired employee P.P. Khlebnikov, and concluded a fixed-term employment contract with him for a period of two months. Khlebnikov is entitled to annual basic paid leave of 4 working days (2 working days for one month of work + 2 working days for another month of work).

The duration of vacation according to the Labor Code of the Russian Federation in 2016 is at least 28 days. The employer does not have the right to include in the employment contract a condition on a shorter duration of the annual basic paid leave. The same applies to other vacation durations established by the Labor Code of the Russian Federation or other federal laws. It is prohibited to worsen the situation of workers.

Non-working holidays those falling during the period of paid leave are not included in the number of calendar days of leave (Part 1 of Article 120 of the Labor Code of the Russian Federation).

Example 2. How to extend vacation for holidays

Engineer Plyushkin N.A. goes on annual basic paid leave from June 1, 2016 for 14 calendar days. This period includes a non-working holiday, June 13th. Accordingly, Plyushkin’s vacation will be extended: the duration of Plyushkin’s vacation is from June 01 to June 15, 2016. In the work time sheet, a non-working holiday should be marked with code “B” and, as a result, this day should not be paid.

This rule does not apply to weekends. Vacation is not extended by the number of days off; accordingly, these days must be paid based on average earnings.

Example 3. Duration of vacation according to the Labor Code of the Russian Federation in 2016, taking into account weekends

Engineer Sushkin V.N. goes on annual leave from June 3 to June 6, 2016 (June 4 - Saturday; June 5 - Sunday). In his application, Sushkin indicated: “I ask for annual basic paid leave from June 3 to June 6, 2016...”. In this case, the vacation is not extended for weekends. The code “OT” or “09” is entered in the working time sheet for all specified days; as a result, all days should be paid based on average earnings.

Scheduled or unscheduled vacation

Employees must go on annual leave according to the vacation schedule, which is approved annually by the organization. In practice, vacations are not always provided to employees as scheduled. If an employee approaches the employer with a request for unscheduled leave, the employer may (but should not) grant his request.

Workers under 18 years of age;

Women before starting maternity leave;

Women after maternity leave;

Women with two or more children under 12 years of age;

Employees who adopted a child under 3 months of age during the adoption period;

Single men with two or more children under the age of 12;

Part-time workers;

At the request of the husband, annual leave is granted to him while his wife is on maternity leave (Article 123 of the Labor Code of the Russian Federation).

If the organization provides vacation strictly according to schedule, then the employer has an obligation to notify employees, against signature, of the start of their vacation no later than two weeks in advance (Article 123 of the Labor Code of the Russian Federation). This can be done in two ways:

  1. Create a special journal in the organization for this purpose.
  2. Draw up a notice in any form and hand it to the employee against his signature.

If you neglect the notice of the start of the vacation, the employee may demand that the employer postpone the vacation to another date. It is important to familiarize employees with the approved vacation schedule, otherwise it will be difficult to require them to comply with it. Individual entrepreneurs may not adhere to these rules - for such employers the schedule is not mandatory.

If an employee goes on vacation as scheduled, then the employee does not need to write a vacation application.

What if it is not convenient for the employer to let the employee go on vacation as scheduled? For example, due to the complexity of the production process. In this case, the employee’s vacation can be postponed to another period, but only after receiving the written consent of the employee. If the employee does not agree, then it is not legal not to allow him to go on vacation. The postponed leave must be used no later than 12 months after the end of the working year for which it is granted (Article 124 of the Labor Code of the Russian Federation).

Features of annual leave

Paid leave must be provided to the employee annually (Part 1 of Article 122 of the Labor Code of the Russian Federation). It is prohibited not to provide an employee with leave for two years in a row (Article 124 of the Labor Code of the Russian Federation).

The period from which the year of work is counted begins from the first day of work of the employee in the organization. The right to use vacation for the first year of work arises after six months of continuous work with a particular employer. However, by agreement of the parties, paid leave can be provided before the expiration of six months (Parts 2 and 3 of Article 122 of the Labor Code of the Russian Federation). In other words, the employer can (but is not obligated) to allow the employee to go on vacation even from the first day of work. In practice, such cases often occur when employees are hired for translation work.

On the contrary, in some cases the employer is obliged to provide leave before the expiration of six months. For example, women before maternity leave; employees under eighteen years of age; who have adopted a child (children) under three months of age. As well as other employees, if provided for by federal laws.

Starting from the second year of work, annual leave is granted at any time of the working year (Part 4 of Article 122 of the Labor Code of the Russian Federation), there is no need to wait until 6 months of continuous work have expired.

When calculating the total duration of annual leave, additional paid leaves are summed up with the annual main leave (Article 120 of the Labor Code of the Russian Federation). We are talking about calculating the duration, and not about the sequence of granting additional leaves. It is quite acceptable to provide them to the employee separately from the main leave.

Vacation experience

Include in your vacation experience (Part 1 of Article 121 of the Labor Code of the Russian Federation):

Time of actual work (for example, time marked in the timesheet with the code “I”, “N”);

The time when the employee did not actually work, but he retained his place of work (position), that is, rest time (for example, annual paid leave, non-working holidays, weekends);

Time of forced absence during illegal dismissal or suspension from work with subsequent reinstatement to the previous job;

The period of suspension from work for an employee who has not completed the mandatory medical checkup through no fault of one's own;

The duration of unpaid leave granted at the request of the employee does not exceed 14 calendar days during the working year. These 14 calendar days are calculated in total for one working year.

Do not include in your vacation experience (Part 2 of Article 121 of the Labor Code of the Russian Federation):

The time of absence from work without valid reasons, including due to the employee’s removal from work in the cases named in Article 76 of the Labor Code of the Russian Federation (this is the time that is indicated in the work time sheet by the code “NN” or “30”, “PR” or "24", "NB" or "35");

Time of parental leave until the child reaches the legal age.

Accountant Bulkina A.G. is on maternity leave for up to one and a half years and at the same time works part-time. Is it necessary to include in the length of service giving the right to annual basic paid leave the time when the employee combined maternity leave and work? Despite the fact that parental leave is not included in the length of service (subclause 2, part 2, article 121 of the Labor Code of the Russian Federation), such a period can be included in the calculation.

Our website has one that will help you calculate vacation pay in a minute.

How to share a vacation

By agreement between the employee and the employer, vacation can be divided into parts; this is common practice (Part 1 of Article 125 of the Labor Code of the Russian Federation allows this). At least one part of the vacation must be at least 14 calendar days.

If an employee requests to split the vacation into two parts (14 days plus 14 days), the employer may, but is not obligated to, accommodate the request. If the employer requires the employee to divide the vacation into parts, and the employee objects, then the employer’s actions are not legal.

At least three days before the start of the vacation, the employee is paid vacation pay (Article 136 of the Labor Code of the Russian Federation). But the Labor Code does not stipulate which days, working or calendar, should be taken into account. From the explanations of Rostrud it follows that the deadlines for paying vacation are calculated in calendar days (letter of Rostrud dated July 30, 2014 No. 1693-6-1). When the payment day falls on a weekend or non-working holiday, payment for vacation is made on the eve of this day (Part 8 of Article 136 of the Labor Code of the Russian Federation).

A short reminder about the procedure for granting leave

  1. Notify the employee of the start of vacation if vacation is provided as scheduled.
  2. Issue an order granting leave. If an employee goes on vacation outside of the schedule, the order is issued based on the employee’s application for vacation.
  3. Calculate vacation pay and pay it on time.
  4. Make a note about the vacation in the employee’s personal card.
  5. Make the following notes on your time sheet:

- “FROM” or “14” if annual paid basic leave is provided;

- “OD” or “15” if additional leave is granted.

Article 114. Annual paid holidays

Employees are provided with annual leave while maintaining their place of work (position) and average earnings.

Article 115. Duration of annual basic paid leave

Annual basic paid leave is provided to employees with a duration of 28 calendar days. Annual basic paid leave with a duration of more than 28 calendar days (extended basic leave) is provided to employees in accordance with this Code and other federal laws.

Article 116. Annual additional paid leave

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas, as well as in other areas. cases provided for by this Code and other federal laws. Employers, taking into account their production and financial capabilities, can independently establish additional holidays for employees, unless otherwise provided by this Code and other federal laws. The procedure and conditions for granting these leaves are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

Article 117. Annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions: in underground mining and open-pit mining in open-pit mines and quarries, in zones of radioactive contamination, and in other work associated with the adverse effects on human health of harmful physical, chemical, biological and other factors. The minimum duration of annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, and the conditions for its provision are established in the manner determined by the Government Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social labor relations.(part two as amended by Federal Law dated June 30, 2006 N 90-FZ)

Article 118. Annual additional paid leave for the special nature of work

Certain categories of employees whose work is related to the specific nature of their work are granted annual additional paid leave. The list of categories of employees who are granted annual additional paid leave for the special nature of the work, as well as the minimum duration of this leave and the conditions for its provision are determined by the Government of the Russian Federation.

Article 119. Annual additional paid leave for employees with irregular working hours

Employees with irregular working hours are provided with annual additional paid leave, the duration of which is determined by the collective agreement or internal rules labor regulations and which cannot be less than three calendar days. The procedure and conditions for granting annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the authorities of the subject Russian Federation, and in organizations financed from the local budget - by local governments.

Article 120. Calculation of the duration of annual paid leave

The duration of the annual main and additional paid leaves of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling during the period of annual main or annual additional paid leave are not included in the number of calendar days of vacation. When calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave.

Article 121. Calculation of length of service giving the right to annual paid leave

The length of service that gives the right to annual basic paid leave includes: time of actual work; time when the employee did not actually work, but is beyond him in accordance with labor legislation and other regulatory legal acts containing standards labor law, collective agreement, agreements, local regulations, employment contract, the place of work (position) was preserved, including the time of annual paid leave, non-working holidays, days off and other rest days provided to the employee; time of forced absence in case of illegal dismissal or suspension from work and subsequent reinstatement to the previous job; the period of suspension from work of an employee who has not undergone a mandatory medical examination (examination) through no fault of his own; the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year. (Part one as amended by Federal Law No. 90-FZ of June 30, 2006) The length of service giving the right to annual basic paid leave does not include: the time the employee is absent from work without good reason, including due to his removal from work in cases provided for Article 76 of this Code; the time of leave to care for a child until he reaches the age established by law; the paragraph is no longer in force. - Federal Law of July 22, 2008 N 157-FZ. The length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.

Article 122. Procedure for granting annual paid leave

Paid leave must be provided to the employee annually. The right to use leave for the first year of work arises for the employee after six months of continuous work with him. of this employer. By agreement of the parties, paid leave may be granted to the employee before the expiration of six months. Before the expiration of six months of continuous work, paid leave at the request of the employee must be provided to: women - before maternity leave or immediately after it; employees under the age of eighteen; employees who have adopted a child (children) under the age of three months; in other cases provided for by federal laws. Leave for the second and subsequent years of work may be provided at any time of the working year in accordance with the order of provision of annual paid leave established by the given employer.

Article 123. Sequence of granting annual paid leave

The order of provision of paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected body of the primary trade union organization no later than two weeks before the start of the calendar year in the manner established by Article 372 of this Code for the adoption of local regulations. The vacation schedule is mandatory as for the employer and for the employee. The employee must be notified of the start time of the vacation by signature no later than two weeks before it begins. Certain categories of employees, in cases provided for by this Code and other federal laws, are granted annual paid leave at their request in time convenient for them. At the request of the husband, he is granted annual leave while his wife is on maternity leave, regardless of the time of his continuous work with this employer.

Article 124. Extension or postponement of annual paid leave

Annual paid leave must be extended or postponed to another period, determined by the employer taking into account the wishes of the employee, in the following cases: temporary disability of the employee; the employee performs state duties during the annual paid leave, if labor legislation provides for this exemption from work; in other cases, provided for by labor legislation, local regulations. If the employee was not paid in a timely manner for the period of annual paid leave or the employee was warned about the start time of this leave later than two weeks before its start, then the employer, upon the written application of the employee, is obliged to postpone the annual paid leave to another period agreed with the employee. (Part two as amended by Federal Law No. 90-FZ of June 30, 2006) In exceptional cases, when granting leave to an employee in the current working year may adversely affect the normal course of work of the organization, individual entrepreneur, it is allowed, with the consent of the employee, to transfer the vacation to the next working year. In this case, the leave must be used no later than 12 months after the end of the working year for which it is provided. Failure to provide annual paid leave for two years in a row is prohibited, as well as failure to provide annual paid leave to employees under the age of eighteen and employees engaged in work with harmful and (or) dangerous working conditions.

Article 125. Division of annual paid leave into parts. Review from vacation

By agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one part of this leave must be at least 14 calendar days. Recall of an employee from vacation is permitted only with his consent. The part of the vacation unused in this regard must be provided at the employee’s choice at a time convenient for him during the current working year or added to the vacation for the next working year. Employees under the age of eighteen, pregnant women and employees engaged in work with harmful and (or) dangerous working conditions are not allowed to be recalled from vacation.

Article 126. Replacement of annual paid leave with monetary compensation

Part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced by monetary compensation. When summing up annual paid leave or transferring annual paid leave to the next working year, monetary compensation can be replaced by a part of each annual paid leave exceeding 28 calendar days, or any number of days from this part. It is not allowed to replace with monetary compensation annual basic paid leave and annual additional paid leave for pregnant women and employees under the age of eighteen, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, for work in appropriate conditions (with the exception of payment of monetary compensation for unused vacation upon dismissal).

Article 127. Exercise of the right to leave upon dismissal of an employee

Upon dismissal, the employee is paid monetary compensation for all unused vacations. Upon written request from the employee, unused vacations may be granted to him with subsequent dismissal (except for cases of dismissal for guilty actions). In this case, the day of dismissal is considered the last day of vacation. Upon dismissal due to expiration of the term employment contract Leave with subsequent dismissal can be granted even when the vacation time completely or partially extends beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation. When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his resignation letter before the start date of the leave, unless another employee is invited to take his place by way of transfer.

Article 128. Leave without pay

For family reasons and others good reasons an employee, upon his written application, may be granted leave without pay, the duration of which is determined by agreement between the employee and the employer. The employer is obliged, on the basis of a written application from the employee, to provide leave without pay to: participants of the Great Patriotic War Patriotic War- up to 35 calendar days a year; for working old-age pensioners (by age) - up to 14 calendar days per year; parents and wives (husbands) of military personnel who died or died as a result of injury, concussion or injury received during the performance of military service duties, or as a result of an illness associated with military service - up to 14 calendar days a year; for working disabled people - up to 60 calendar days per year; employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days; in other cases provided for by this Code, other federal laws or a collective agreement.

Every person working under an employment contract has the right to leave (Part 5, Article 37 of the Constitution of the Russian Federation, Article 21 of the Labor Code of the Russian Federation). Vacation refers to the employee’s rest time, i.e. during this period he is exempt from performing his duties. labor responsibilities and has the right to use this time as he sees fit (Articles 106, 107 of the Labor Code of the Russian Federation).

Paid leave is provided to the employee annually (Article 122 of the Labor Code of the Russian Federation). For the period of the next vacation under the Labor Code of 2019, the employee retains his place of work (position), as well as his average earnings (Article 114 of the Labor Code of the Russian Federation). That is, the vacation is paid at the expense of the employer.

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, vacations 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).

Annual paid leave: how many days

The duration of the annual basic paid leave in the general case must be at least 28 calendar days (Article 115 of the Labor Code of the Russian Federation). But there are categories of workers who are entitled to:

  • (for more days);
  • , provided in addition to the main one.

The next paid leave: the procedure for its provision

By general rule In accordance with the Labor Code of the Russian Federation, annual paid leave is provided to the employee for each working year. Such a year is counted from the date the employee starts working, 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 vacation after 6 months. But by agreement with management, a newly hired employee can go on vacation earlier (Article 122 of the Labor Code of the Russian Federation).

The next paid vacation can be granted to an employee at any time during the calendar year in accordance with the vacation schedule (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, i.e. no later than December 17 of the current year, a vacation schedule for the next year must be drawn up and approved (Article 123 of the Labor Code of the Russian Federation).

If an employee is going on vacation as scheduled, then there is no need to take an application from him for another vacation. In this case, it is necessary to send him a notice of vacation 2 weeks before the start of the employee’s vacation or earlier against signature (Article 123 of the Labor Code of the Russian Federation). There is no approved form for such notification, so the employer has the right to decide for himself how to notify the employee (Rostrud Letter No. 1693-6-1 dated July 30, 2014). For example, a notification could be written like this:

Limited Liability Company LLC "Kaleidoscope" Leading engineer Kungurov I.S. Notification dated 05/08/2019 No. 2

We would like to inform you that, in accordance with the vacation schedule approved for 2019, from May 27, 2019, you are granted basic annual paid leave for 14 calendar days. The start date is June 10, 2019.

Head of HR Department O.N. Petrenko

Received notification on 05/08/2019 Kungurov I.S. In addition to the notification, it will be necessary to issue an order to grant leave to the employee or employees in form No. T-6 or No. T-6a, respectively ().

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

Another vacation in personnel forms

In the working time sheet in form No. T-12 or No. T-13 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1), vacation days are marked with the letter code “OT” or the digital code “09”.

Also, a note about the employee’s vacation must be reflected in section VIII of the employee’s personal card in form No. T-2 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).

Leave application form

If your employee is going on vacation not according to schedule, then he must write a vacation application addressed to the head of the company. The text of the application often begins with the words “I ask you to grant me another paid leave...”. But the vacation period itself can be specified in different ways:

Both options are acceptable. But if holidays fall during the vacation period, then the number of calendar days of vacation used may be .

A sample application for leave (annual) can be found in a separate article.

Mandatory leave

Due to operational necessity or other reasons, an employee may not use his vacation during the year. In this case, accumulated vacation days are carried forward to future periods. But for two consecutive years, paid leave under the Labor Code must be provided to the employee. In addition, it is prohibited to fail to provide leave during the year to employees under the age of 18, as well as to persons employed in work with hazardous (harmful) working conditions (Article 124 of the Labor Code of the Russian Federation).

When should annual paid leave be extended or postponed?

The Labor Code of the Russian Federation provides for several cases when leave should 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):

  • fell ill or was injured. In this case, benefits for days of temporary disability are paid to the employee in the general manner (Letter of the Federal Social Insurance Fund of the Russian Federation dated 06/05/2007 No. 02-13/07-4830);
  • performed government duties for which the law 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 notifies his employer of illness or the performance of government 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 People's Commissariat of Labor of the USSR on April 30, 1930 No. 169) . In this case, there is no need to issue a separate order for extension. As a result, the employee will return to work later than the originally established end date of 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 he will need to agree on the issue of transferring part of the vacation to another date. The employee will have to write an application to postpone the vacation.

By the way, if sick leave was issued due to the need to care for a sick family member, then leave for the period of incapacity is not extended or transferred (clause 40.41 of the Procedure to the Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n, Letter of Rostrud dated June 01, 2012 No. PG/4629-6-1).

Other cases of vacation postponement

As mentioned above, the employee:

  • must be notified of it no later than 2 weeks before the start of the vacation;
  • no later than 3 days before the start of the vacation, he must receive the vacation payments due to him.

If these requirements are not met, the employer, upon a written application from the employee, will have to postpone the initially planned vacation to another period agreed with the employee (Article 124 of the Labor Code of the Russian Federation).

Also, the vacation must be postponed if the employee, due to production needs, agreed not to go on vacation in the current working year, or was recalled from vacation.

Payment of vacation to employees for income tax purposes

Payment for employees' vacation days is taken into account for profit tax purposes as part of labor costs (clause 1, article 252, clause 7, article 255 of the Tax Code of the Russian Federation). We are talking about vacation pay paid in accordance with the legislation of the Russian Federation. That is, this is the payment:

  • basic annual leave (regular or extended);
  • annual additional leave provided to certain categories of employees;
  • educational leave, for the period of which the employee retains his average earnings (Articles 173-176 of the Labor Code of the Russian Federation, clause 13 of Article 255 of the Tax Code of the Russian Federation).

But if, in accordance with a collective agreement or local regulations, your employees go on vacation for a longer period of time than is established by law, payment for additional vacation days is not recognized as expenses (Clause 24 of Article 270 of the Tax Code of the Russian Federation).

In addition, the expenses do not take into account payment for additional leave provided to the employee for sanatorium-resort treatment of an industrial injury or occupational disease (clause 3, clause 1, article 8, clause 10, clause 2, article 17 of the Law of July 24, 1998 No. 125- Federal Law). Since these amounts are subsequently compensated from the funds of the Social Insurance Fund: they are counted towards the payment of insurance premiums for industrial accidents and occupational diseases in the Social Insurance Fund or can be reimbursed from the fund.

Vacation pay for employees: personal income tax and insurance contributions

Vacation pay paid to employees in connection with taking annual paid vacations is subject to personal income tax (clause 6, clause 1, article 208, clause 1, article 210 of the Tax Code of the Russian Federation), since this is the income of employees. Actually for the same reason, because Vacation pay is a payment to an employee within the framework of an employment relationship; their amount must be calculated insurance premiums (

Employees are provided with annual leave while maintaining their place of work (position) and average earnings.

Article 115. Duration of annual basic paid leave

Annual basic paid leave is provided to employees for 28 calendar days.

Annual basic paid leave of more than 28 calendar days (extended basic leave) is provided to employees in accordance with this Code and other federal laws.

Article 116. Annual additional paid leave

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas, as well as in other areas. cases provided for by this Code and other federal laws.

Employers, taking into account their production and financial capabilities, can independently establish additional leaves for employees, unless otherwise provided by this Code and other federal laws. The procedure and conditions for granting these leaves are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Article 117. Annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions: in underground mining and open-pit mining in open-pit mines and quarries, in zones of radioactive contamination, and in other work associated with the adverse effects on human health of harmful physical, chemical, biological and other factors.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

The minimum duration of annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, and the conditions for its provision, are established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.

Article 118. Annual additional paid leave for the special nature of work

The list of categories of employees for whom annual additional paid leave is established for the special nature of the work, as well as the minimum duration of this leave and the conditions for its provision are determined by the Government of the Russian Federation.

Article 119. Annual additional paid leave for employees with irregular working hours

Employees with irregular working hours are provided with annual additional paid leave, the duration of which is determined by a collective agreement or internal labor regulations and which cannot be less than three calendar days.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

The procedure and conditions for granting annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the authorities of the constituent entity of the Russian Federation, and in organizations financed from local budget - local government bodies.

Article 120. Calculation of the duration of annual paid leave

The duration of the annual main and additional paid leaves of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling during the period of annual main or annual additional paid leave are not included in the number of calendar days of leave.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

When calculating the total duration of annual paid leave, additional paid leave is summed up with the annual main paid leave.

Article 121. Calculation of length of service giving the right to annual paid leave

(as amended by Federal Law No. 90-FZ of June 30, 2006)

The length of service that gives the right to annual basic paid leave includes:

actual work time;

time when the employee did not actually work, but in accordance with labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract, he retained his place of work (position), including the time of the annual paid leave, non-working holidays, days off and other rest days provided to the employee;

time of forced absence due to illegal dismissal or suspension from work and subsequent reinstatement to the previous job;

the period of suspension from work of an employee who has not undergone a mandatory medical examination (examination) through no fault of his own;

the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year.

(paragraph introduced by Federal Law dated July 22, 2008 N 157-FZ)

(Part one as amended by Federal Law No. 90-FZ dated June 30, 2006)

The length of service that gives the right to annual basic paid leave does not include:

the time the employee is absent from work without good reason, including due to his removal from work in the cases provided for in Article 76 of this Code;

time of parental leave until the child reaches the legal age;

the paragraph is no longer valid. - Federal Law of July 22, 2008 N 157-FZ.

The length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.

Article 122. Procedure for granting annual paid leave

Paid leave must be provided to the employee annually.

The right to use vacation for the first year of work arises for the employee after six months of continuous work with this employer. By agreement of the parties, paid leave may be granted to the employee before the expiration of six months.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Before the expiration of six months of continuous work, paid leave at the request of the employee must be granted:

for women - before maternity leave or immediately after it;

employees under eighteen years of age;

employees who adopted a child (children) under the age of three months;

in other cases provided for by federal laws.

Leave for the second and subsequent years of work can be granted at any time of the working year in accordance with the order of provision of annual paid leave established by a given employer.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Article 123. Sequence of granting annual paid leave

The order of provision of paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected body of the primary trade union organization no later than two weeks before the start of the calendar year in the manner established by Article 372 of this Code for the adoption of local regulations.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

The vacation schedule is mandatory for both the employer and the employee.

The employee must be notified of the start time of the vacation by signature no later than two weeks before it begins.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Certain categories of employees, in cases provided for by this Code and other federal laws, are granted annual paid leave at their request at a time convenient for them. At the request of the husband, he is granted annual leave while his wife is on maternity leave, regardless of the time of his continuous work with this employer.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Article 124. Extension or postponement of annual paid leave

Annual paid leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee in the following cases:

(as amended by Federal Law No. 90-FZ of June 30, 2006)

temporary disability of the employee;

the employee performs state duties during his annual paid leave, if the labor legislation provides for exemption from work for this purpose;

(as amended by Federal Law No. 90-FZ of June 30, 2006)

in other cases provided for by labor legislation and local regulations.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

If the employee was not promptly paid for the period of annual paid leave or the employee was warned about the start time of this leave later than two weeks before its start, then the employer, upon a written application from the employee, is obliged to postpone the annual paid leave to another date agreed with the employee.

(Part two as amended by Federal Law No. 90-FZ of June 30, 2006)

In exceptional cases, when the provision of leave to an employee in the current working year may adversely affect the normal course of work of an organization or individual entrepreneur, it is allowed, with the consent of the employee, to transfer the leave to the next working year. In this case, the leave must be used no later than 12 months after the end of the working year for which it is granted.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

It is prohibited to fail to provide annual paid leave for two years in a row, as well as to not provide annual paid leave to employees under the age of eighteen and employees engaged in work with harmful and (or) dangerous working conditions.

Article 125. Division of annual paid leave into parts. Review from vacation

By agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one part of this leave must be at least 14 calendar days.

Recall of an employee from vacation is permitted only with his consent. The part of the vacation unused in this regard must be provided at the employee’s choice at a time convenient for him during the current working year or added to the vacation for the next working year.

Employees under the age of eighteen, pregnant women and employees engaged in work with harmful and (or) dangerous working conditions are not allowed to be recalled from vacation.

Article 126. Replacement of annual paid leave with monetary compensation

(as amended by Federal Law No. 90-FZ of June 30, 2006)

Part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced by monetary compensation.

When summing up annual paid leave or transferring annual paid leave to the next working year, monetary compensation can be replaced by a part of each annual paid leave exceeding 28 calendar days, or any number of days from this part.

It is not allowed to replace with monetary compensation annual basic paid leave and annual additional paid leave for pregnant women and employees under the age of eighteen, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, for work in appropriate conditions (with the exception of payment of monetary compensation for unused vacation upon dismissal).

Article 127. Exercise of the right to leave upon dismissal of an employee

By letter of Rostrud dated 09.09.2010 N 2725-6-1 it was reported that until the entry into force of Convention N 132 of the International Labor Organization “On Paid Leave”, the provisions of this article continue to apply that upon dismissal, the employee is paid monetary compensation for all unused vacations.

Upon dismissal, the employee is paid monetary compensation for all unused vacations.

The employer, in order to properly fulfill the obligation established by the Labor Code of the Russian Federation to formalize the dismissal and pay the dismissed employee, must proceed from the fact that the last day of work of the employee is not the day of his dismissal (the last day of vacation), but the day preceding the first day of vacation (Definition of the Constitutional Court of the Russian Federation dated January 25, 2007 N 131-О-О).

Upon written request from the employee, unused vacations may be granted to him with subsequent dismissal (except for cases of dismissal for guilty actions). In this case, the day of dismissal is considered the last day of vacation.

Upon dismissal due to the expiration of the employment contract, leave with subsequent dismissal may be granted even when the vacation time completely or partially extends beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation.

When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his resignation letter before the start date of the leave, unless another employee is invited to take his place by way of transfer.

Article 128. Leave without pay

For family reasons and other valid reasons, an employee, upon his written application, may be granted leave without pay, the duration of which is determined by agreement between the employee and the employer.

The employer is obliged, based on a written application from the employee, to provide leave without pay:

participants of the Great Patriotic War - up to 35 calendar days a year;

for working old-age pensioners (by age) - up to 14 calendar days per year;

parents and wives (husbands) of military personnel who died or died as a result of injury, concussion or injury received during the performance of military service duties, or as a result of an illness associated with military service - up to 14 calendar days a year;

for working disabled people - up to 60 calendar days per year;

employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days;

in other cases provided for by this Code, other federal laws or a collective agreement.