How to calculate deductions for unworked vacation. Deduction for unworked vacation days upon dismissal: in what case is it made and how. If the employee does not return the money used in advance

Some workers ask for leave in advance, receive the money, and then quit. The company has the right to withhold for unworked vacation days upon dismissal of an employee.

Vacation pay is accrued according to the number of vacation days. A new employee is entitled to vacation leave for the first year after six months of employment with the company. Leave can be granted before the expiration of this period if the employee submitted an application and the company met him halfway (Article 122).

Some employees ask for leave in advance and receive the required amount. But sometimes new employee decides to leave the company at the end of the rest period. Then he must return the money for the time he did not work. Deduction for unworked vacation days upon dismissal is made during the final settlement with the employee.

The employer has the right to withhold for unworked vacation upon dismissal of an employee

It is better to arrange the deduction for vacation in advance upon dismissal before the employee leaves

If an employee quits and does not return money for days not worked, companies consider paying the employee more than they should. However, courts rarely support such claims. There may be difficulties with withholding for unearned vacation upon dismissal (). To recover excess payments in Art. 137 of the Labor Code of the Russian Federation there are only three grounds:

• made a counting error;
• the employee, through his own fault, failed to comply with labor standards or caused downtime;
• the court found that the employee committed unlawful acts and received a salary (see, for example,).

Most often, in such circumstances, courts refuse to withhold for unearned vacation upon dismissal of an employee (,).

Courts rarely grant claims for withholding for unworked vacation days

There are examples in practice where courts have allowed deductions for unworked vacation days. Thus, the court concluded that the organization has the right to receive a refund. The employee quit immediately after returning from vacation. The organization did not deduct the amount of debt when settling with the employee, but subsequently filed a claim. The court supported the plaintiff ().

However, courts rarely take this position. They believe that the law contains provisions on withholding for unworked vacation days upon dismissal, and not after termination of the employment contract. Therefore, before dismissing an employee, you need to make a deduction from your salary.

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Knowing how to correctly deduct for unworked vacation days upon dismissal is the responsibility of every accountant. However, practice shows that employees often make mistakes when carrying out this operation. Let's find out what an accountant should pay attention to when calculating compensation for unused vacation, and how to correctly reimburse the overpaid amount.

Principles of calculating vacation pay

Each employee is now entitled to at least 28 days of rest per year (Article 115 of the Labor Code of the Russian Federation). Certain categories of workers are entitled to additional vacation days (for example, for irregular work hours, work in difficult, difficult conditions). hazardous conditions etc.). They may be used at the discretion of the staff at any convenient time.

Annual paid leave is paid at the expense of the employer. To determine the amount of vacation pay due, you can use a simple formula:

Calculation formula

Amount otp = Sdvz (average daily earnings) * Kdo (number of rest days).

The same formula is used by accountants if an employee takes a vacation in advance and quits. It is used to determine the vacation pay due to him for the actual time worked, and deduct this amount from previously paid vacation pay. The resulting difference constitutes the employee's debt to the company.

The main difficulty for an accountant when calculating vacation pay is the correct determination of the average daily earnings. It depends on:

• billing period;
• accrual amounts;
• number of days worked in the selected period.

The rules for calculating average earnings are given in Resolution No. 922 of December 24, 2007 (as amended). We list the main postulates that an accountant should know:

• If an employee has been working for a company for more than a year, his income for the 12 months preceding the vacation is taken into account. Otherwise, it is necessary to use for calculations earnings for the months worked preceding the month in which the employee goes on vacation. It is prohibited to arbitrarily change the billing period.
• Only payments related to payroll are included in the calculation, i.e. accruals for actual time worked, all kinds of bonuses, payments for achieving high results, overtime work And so on. Travel allowances, social benefits, vacation pay, one-time bonuses for anniversaries and other payments not related to payroll are excluded from total income, since they themselves are determined by calculation.
• If in billing period The staff's salaries were raised; earnings for previous months were indexed by a calculated coefficient.

The same rules apply if it is necessary to determine the amount of compensation for unused vacation upon dismissal or to recalculate vacation pay. The above formula is also used here.

Reasons for the appearance of unworked vacation days

Obviously, the employee received this part of the vacation in advance, since the right to the next 2 weeks of rest will arise only from December 31, 2019. Currently, the employee was owed only 18.64 days (8 months* 2.33 days).

If the employee decides to terminate the employment contract with the company before the specified date, some vacation days will be unworked. This means that the accounting accountant will have to make a deduction for unearned vacation upon dismissal.

When an employee takes rest in advance

There are quite a lot of situations in which an employee needs leave that he has not yet earned. Let's list the main ones:

• the vacation schedule is designed in such a way that some employees take them in advance;
• due to personal circumstances, the specialist is forced to go on vacation earlier than planned;
• the employee decides to quit without working for a full year;
• The company is experiencing staff reductions, and some of the staff are being laid off without being given the opportunity to take their required vacation.

In all these cases, the accountant needs to figure out how much vacation pay is due to dismissed employees, and, if necessary, make a deduction for unworked vacation days upon dismissal. Let's figure out how to do this without neglecting the norms of labor legislation.

Overpaid vacation pay: to keep or not

There is no provision in the law forcing the employer to recover from the employee the amount of overpaid vacation pay. Collecting a debt is the right, not the obligation of the employer.

When resolving this issue, it is recommended to proceed from whose initiative the employment contract is terminated. If the employee breaks the contract, he is obliged to repay the debt. If labor Relations the employer terminates, he usually forgives the debt.

If the company decides to forgive an employee's debt, this should be documented. When dismissing an employee, it is recommended to conclude a bilateral agreement with him, which indicates the amount of vacation pay owed and the number of days of rest taken in advance.

A clause stating the absence of financial claims is often included in the document in order to exclude the very possibility of their occurrence. The rest of the agreement is drawn up according to the rules of business transactions.

In practice, most companies force staff to reimburse overpaid vacation pay, since no one wants to bear additional expenses. Consequently, if an employee took a vacation in advance and quits, the accountant will have to calculate the amount of “extra” vacation pay. An analysis of the following situation will help you understand the mechanism for calculating debt.

Example 2

Nikodimov A.D. got a job as a foreman on 02/01/2019. By agreement with the management, he took the first part of his vacation from June 1 to June 14, 2019, and the second from September 1 to 14, 2019. While still on vacation, Nikodimov decided to quit. Based on the statement, his last day of work in the organization was September 15, 2019.

In fact, the employee worked for the company for only 7 months. During this period, he is entitled to 16.31 days of rest (2.33 * 7). However, the employee used his entire vacation. Since the company did not want to forgive his vacation pay debt, the accountant needs to withhold vacation pay upon dismissal, used by Nikodimov A.D. in advance.

11.69 vacation days (28 – 16.31) are subject to compensation. Let's assume that the average daily earnings, calculated in accordance with Resolution No. 922, amounted to 965.80 rubles. Therefore, 11,290.20 rubles must be withheld from the employee. (11.69 * 965.80). As can be seen from the example, the employee’s debt to the company turned out to be quite significant.

How are vacation pay retained?

Usually, upon final payment, the employee is owed money for several days worked but not yet paid. From this amount, in fact, deductions are made for unused vacation upon dismissal. The employee is simply paid the difference between the last month’s salary and previously accrued vacation pay. The accountant does not need additional instructions for such an operation, just as there is no need to obtain the employee’s consent to adjust the payments due.

Sometimes wages it turns out to be insufficient to pay off the debt (in the example above, the employee was owed just 1 day’s salary) or there is none at all. Then the resigning employee must repay the debt on his own. This is usually done by depositing cash into the company's cash desk.

The accountant who recalculated vacation pay issues a credit order to the employee upon his dismissal. Based on this document, the employee deposits the excess amount paid to him into the cash register. If the debt is repaid in full, the quitter receives his work book and says goodbye to the employer.

Sometimes an employee refuses to reimburse overruns, citing lack of funds. The employer can meet him halfway by increasing the debt payment period to 1 month. If after this time the debt remains unpaid, the employer has the right to go to court to recover funds.

Accounting entries

It is important to properly reflect the withholding of vacation pay upon dismissal on the balance sheet. To do this, an entry is made in the accounts of salaries and expenses for them. The previously made entry to reflect vacation pay is reversed, and instead, a posting is generated for the amount of compensation upon dismissal. For example,

Dt 20 – Kt 70 in the amount of RUB 15,000.00. (reversal of vacation pay previously reflected in the balance sheet).

Dt 20 – Kt 70 in the amount of 10,000.00 (correctly calculated amount of compensation).

A credit balance of 70 means that the withholding for vacation upon dismissal resulted in the employee's debt to the company. As stated above, this debt is usually refundable. Repayment can be reflected by posting:

Dt 50 – Kt 70 (the employee paid the company in cash).

It is possible to transfer the debt non-cash to the company's current account, but laid-off workers rarely take advantage of this option.

The debit balance on account 70 shows that the deduction upon dismissal for the leave provided in advance did not result in the employee’s debt. In other words, the payments due to him were enough to compensate for the overpayment of vacation pay. In this case, the remaining money is given to the dismissed person in cash or transferred to his plastic card:

Dt 70 – Kt 50 (51).

Prohibition on withholding vacation pay

Sometimes an accountant is tormented by the question of how to retain overpaid vacation pay upon dismissal, but it turns out that this is not necessary. Article 137 of the Labor Code of the Russian Federation lists situations in the event of which it is prohibited to deprive an employee of money previously paid to him. Here are the reasons for dismissal:

• voluntary or forced liquidation of the company;
• termination of contracts with senior management due to a change in ownership;
• conscription of an employee for compulsory military or alternative service;
• recognition of an employee as incapacitated (injury, disability, general deterioration in health);
• refusal to transfer to another job (position) for medical reasons;
• the employer’s inability to provide the employee with work that suits his or her state of health;
• reinstatement of a previously dismissed specialist in his position based on a decision of the labor inspectorate;
• the occurrence of any force majeure circumstances that make further operation of the enterprise impossible.

Here, withholding already paid vacation pay is illegal. These cases oblige the company's management to pay compensation for unused vacation in case of untimely dismissal, and not to withhold debts from the staff.

Knowledge of the rules listed above will help the accountant competently approach the issue of calculating vacation pay amounts and withhold overpayments from staff only in situations stipulated by law. It is necessary for every accountant to understand how overpayments are withheld for unused vacation by an employee upon early dismissal.

Methodology for calculating advance vacation pay

If a decision is made to withhold overpaid vacation pay from an employee, the accountant needs to follow the following algorithm:

• determine how many vacation days the employee is entitled to;
• find out how many days were not worked;
• recalculate average earnings dismissed;
• determine the amount of vacation pay due;
• find the difference between the amount paid and the amount due;
• figure out what to do with the amount of overpaid vacation pay.

Calculation of advance holiday pay

Let's calculate advance vacation pay according to the above methodology:

It is convenient to calculate the number of days of unworked vacation using the following formula:

Quantity Neg. days = Number of days Spanish otp. – (Number of daily departures / 12 months * Number of months of work).

The amount of vacation pay for the unworked period will be determined using the following formula:

∑ O neot. days = Number of Neg. days * Wed days charge

If during the billing period there was an increase in salaries for all employees of the company, then the average daily earnings for the months preceding the month of the increase will have to be multiplied by an adjustment factor. You will also have to calculate how many vacation days occurred in the months before the salary increase and the months after the increase.

In this case, the formula for calculating the amount of vacation pay will take a more complex form:

∑ O neot. days = Number of days otp. up to higher salary * Wed day charge 1 + Number of days otp. after promotion salary * Avg. days charge

Example 3

Technologist E. D. Kurbatov decided to quit. Vacation for 2019 was fully used, the employee rested for 28 days according to the schedule. At the time of dismissal, the accountant received the following information:

• 14 days of vacation have been used in advance;
• average daily earnings for calculating vacation pay - 1150 rubles;
• On June 20, 2019, all company employees received salary increases;
• Kurbatov E.D.’s vacation ended on June 30, 2019;
• the employee's salary was 28,000.00 rubles. - before increase and 30,000.00 rub. - after promotion.

Let's calculate advance vacation pay using the above algorithm and find out whether the company overpaid the employee a lot:

1. The number of vacation days falling during the period before the salary increase is 11 (from June 20 to June 30).
2. The number of vacation days falling during the period after the salary increase is 3 (14 – 11).
3. The amount of debt to the employer is 17,003.57 rubles. (3 days * 1150 rub. + 11 days * (1150 rub. * (30,000 rub. / 28,000 rub.)).

Karabutov E.D. received this amount in advance before going on vacation, but did not work it out.

Deduction upon dismissal for vacation provided in advance

The amount of overpaid vacation pay must be withheld from the resigning employee, but his income is not always enough to repay the debt. If we take the data from the previous example, it becomes clear that the required amount can be withheld from E.D. Kurbatov if the company must pay him a salary in about 13 days.

In the event that the salary arrears turn out to be less, the employee must voluntarily repay the debt from own funds or the balance of the debt will have to be withheld from him in parts.

Article 138 of the Labor Code of the Russian Federation limits the amount of deductions from an employee’s salary to 20% of income. In some cases, the amount of deductions can be increased to 50%.

Overpayment calculation algorithm

When withholding money for unearned vacation, you must proceed in the following sequence:

1. Find a note-calculation form T-60, which contains data on the employee’s average daily earnings used to calculate the amount of vacation pay. It is necessary to use this data because the company will return what it has already paid, and not recalculate the vacation again.
2. Calculate the number of vacation days taken in advance.
3. Determine the amount of overpayment by multiplying the average daily earnings and the number of days taken off excessively.
4. Withhold overpayment from the employee (if possible).

Registration and retention of debt

There are only three options for what to do with overpaid vacation pay:

1. The employee voluntarily repays the debt (deposits money into the cash register or transfers it non-cash to the company’s account).
2. The accountant collects 20% of the debt at a time, the rest - in court (Article 382-383 of the Labor Code of the Russian Federation).
3. The company forgives the employee's debt.

The second and third options require the execution of appropriate orders, with which the dismissed person must be familiarized with a signature.

Tax nuances

Adjusting vacation pay accruals results in a change tax base, and, as a consequence, the need to recalculate taxes. Since this situation is not an accounting error, all corrections are made in the current period.

Personal income tax

The employer acts as a tax agent in relation to any payments to staff. Therefore, even from the amount of vacation pay paid in advance, it is necessary to withhold and pay personal income tax. Since the tax was withheld at the time of calculating vacation pay and transferred until the last day of the month in which the employee went on vacation, by the time of dismissal the amount of personal income tax has usually already been transferred to the budget.

If the employee decides to repay the debt, the excess tax accrued is reversed. Then the company has an overpayment of personal income tax, which can be returned from the budget in the generally established manner.

Excessively withheld personal income tax is returned to the employee. In addition, the accountant must submit a clarifying declaration 6-NDFL for the period of accrual of vacation pay. If personal income tax is adjusted for the past year, you will have to submit a “clarification” of 3-NDFL.

In cases where the employee refuses to repay the debt and the debt is forgiven, no personal income tax adjustment is required.

Income tax

A decrease in labor costs (which includes vacation payments) entails an increase in the tax base for income tax. Possible options accountant's actions:

• the employee repays the debt or the company claims the debt in court - the “extra” vacation pay is reversed;
• the company forgives the debt - the amount of overpayment is excluded from the tax base (clause 49 of article 270 of the Tax Code of the Russian Federation).

Insurance premiums

Reversing the amounts of advance vacation pay leads to a decrease in the base for insurance premiums in the period of accrual of vacation pay. This entails the need to submit adjustment reports in form RSV-1 and 4-FSS.

If the employee does not return the money used in advance

The judicial practice of collecting overpaid vacation pay is very ambiguous. Cases when employers turn to former employees with corresponding claims are quite rare. There are several reasons for this:

• usually the amounts of overpayments turn out to be too insignificant to waste time and effort on claiming them;
• the former employee does not always have income that can be recovered;
• a positive court decision is possible if it can be proven that the employee’s unlawful actions led to damage to the entrepreneur (Articles 248, 391 of the Labor Code of the Russian Federation).

At the same time, the argument that there are insufficient funds to recover overpayments of vacation pay usually satisfies tax inspectors and does not entail negative consequences for the company.

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12.02.2020

Upon dismissal, the employer is obliged to make payments to the employee for the period worked, as well as for all unused vacations.

When leaving before the end of his working year with the vacation period already spent, the manager needs monetary compensation from the worker for days not worked. In what cases can vacation pay given in advance be withheld from an employee, and how to do this?

Can payment for unworked vacation days be withheld upon dismissal?

This is a justified and legal action, since the payment issued in advance to an employee for vacation will not be worked out until the end of the working year upon termination employment contract.

When can you not return overpaid vacation pay?

If the employee does not agree to return the money used in advance

If the amount to deduct from the salary of someone who wants to quit is not enough, then you can ask the employee to contribute the missing money on a voluntary basis. If the latter does not agree to return the funds paid to him for the unworked period, he can go to court. However, here the opinions of lawyers differ.

The Labor Code does not provide for the recovery of overpaid vacation pay in court.

At the same time, some experts argue that if it is possible to prove the unlawful actions of the quitter, it is possible to recover damages caused to the entrepreneur in accordance with Articles 391 of the Labor Code.

The employer also has the right to refuse to withhold unearned funds if the employee quits and refuses to voluntarily pay the debt.

Refusal to withhold must be justified by the manager in the event tax audits. The justification may be a lack of amount to return from the salary.

Example of calculating salary deduction for 2020

Example conditions:

The employee was registered with the company on December 1, 2019. His working year ends on November 30, 2020.

During the year, the employee was sent on annual basic paid leave for 28 calendar days.

The average salary during vacation was 755 rubles. On July 31, 2020, the employee submitted a resignation letter of his own free will.

There are four unworked months left.

Upon dismissal, the employer wants to deduct and return money for unworked time.

Calculation:

Let's calculate the number of unworked calendar days of vacation:

1. 28 k.d./12 months * 8 months of work at the enterprise (2.3 * 8 = 18.4).
2. 28 days of vacation – 18.4 = 9.6

We round the result in favor of the employee - 9 unworked calendar days of vacation.

Let's calculate the amount of overpaid vacation pay = 9 days * 755 rubles = 6795 rubles.

In this case, the head of the enterprise has the right to return the money and deduct it from the salary upon dismissal in the amount of 6,795 rubles.

Answers to readers' questions

? Question 1 from Vladimir: Can they deduct an overpayment for vacation in advance from my salary without my consent? Or should I agree in writing first?

Answer: Yes, the employer can make a deduction; your consent is not required. But the amount withheld should not exceed 20% of the calculation due for payment upon dismissal (after personal income tax deduction). The employer has no legal right to arbitrarily withhold more than 20%.

? Question 2 from Anna Nikolaevna: Upon dismissal, vacation pay for vacations used in advance was withheld from the employee in the amount of 20% of the calculated amount payable. But this is not enough, the employee still owes us. How to get my money back? Does it make sense to sue? Tell me an article of law that I can rely on.

Answer: There is no point in going to court; employers usually lose such cases. The legislation does not contain provisions allowing for the legal return of overpayment for vacation. The only way to get a refund is to persuade the fired person to voluntarily return the money to the organization.

? Question 3 from Semyon: I was hired on January 10, 2020, and fired on July 18, 2020 due to layoffs, during which time I took 28 days of vacation. The employer wants to keep extra vacation pay from me. Does he have the right to do this?

Answer: No, if the official basis for termination of the employment contract is a layoff (clause 2 of Article 81 of the Labor Code of the Russian Federation), then retention is not allowed.

If you have any questions about this topic, please ask them in the comment form below and we will answer them as soon as possible.

An employee, having continuously worked for at least 6 full months in the organization, can count on the next paid vacation in full. It turns out that the company gives its worker vacation in advance, assuming that he will also continue his employment relationship with the company. However, the employee does not always complete the specified period of 6 months. Often an employee expresses a desire to terminate labor contract before 6 months.

In this case, the company has every right to withhold from the employee the amounts of vacation pay used in advance.

In what cases will it not be possible to return the money?

Still, there are cases when the employer does not have legal basis for collection of excessively accrued vacation amounts. It is prohibited to make deductions if the dismissal was made for the following reasons:

Important! In all other cases, the employer retains the right to withhold from the employee’s salary the excess accrued amount for overused vacation.

How to process a refund of vacation pay for an employee who took time off in advance?

If the owner nevertheless decides that the employee must repay the debt for unworked vacation, then on the day of dismissal it is necessary to draw up a deduction order Money indicating the article under which the contract between the worker and the organization is terminated.

also in this order it is necessary to indicate for how many days it is necessary to deduct from the salary for excessively used rest days, indicating the amount. Wherein, The amount of payments in the order must be indicated taking into account income tax.

If it is necessary to withhold other amounts from the employee (for workwear, damage to the enterprise and other deductions), this must also be specified in the order.

Debt calculation method

To calculate an employee's debt for excess leave, you need to know 2 main indicators: the number of days of overused leave (KDPO) and the average daily amount for calculating leave upon dismissal (SDO). The algorithm for calculating withholding amounts is as follows:

Calculation practice

For a working person six months

Borodin V.I. got a job at the company on 02/01/2017. By law, he can claim 28 days of rest. After working for six months, he takes another paid leave from 08/01/2017 for 28 calendar days for the period of work from 02/01/2017 to 01/31/2018. In 28 days, he was credited with 35,872.20 rubles. While on vacation, he found a more profitable place of work and quit after the end of his vacation.

1. Let's calculate the number of overpaid vacation days:

   KDPO = 28 – 28 / 12 * 6 = 14.

2. The average salary to retain will be as follows:

   SDO = 35872.20 / 28 = 1281.15 rub.

3. Let's calculate the amount of vacation pay that was overpaid to the employee:

   VP = 14 * 1281.15 = 17936.10 rub.

Upon dismissal, Borodin will need to repay a debt in the amount of 17,936.10 rubles.

For an employee with more than a year of experience

Porokhov V.S. has been working at the company for several years. He goes on vacation according to the schedule from 06/01/2017 to 06/28/2017 for 28 days for the period of work from 03/01/2017 to 02/28/2018. Vacation pay was paid to him in the amount of 27,080.20 rubles. The employee’s salary at the time of vacation was 30,000 rubles, but from June 25, 2017 the company received an increase tariff rates and Porokhov’s salary became 32,500 rubles. Despite this, he leaves the enterprise on November 20, 2017.

1. The days of Porokhov's excessive rest are:

   KDPO = 28 – 28 / 12 * 9 = 7 (from 06/22/17 to 06/28/17).

2. The average salary from which vacation pay was calculated was:

   SDO = 27080.20 / 28 = 967.15 rub.

3. Since there was a salary increase, then it is necessary to calculate the average income and days before and after the increase:
   • KDPO1 = 3 (from 06/22/17 to 06/24/17).
   • KDPO2 = 4 (from 06/25/17 to 06/28/17).
   • SDO1 = 967.15 rub.
   • SDO2 = 967.15 * (32500 / 30000) = 1047.75 rub.
4. Let's calculate the amount that the employee will have to reimburse:

   PO = 3 * 967.15 + 4 * 1047.75 = 7092.45 rub.

Vacation pay for 7 calendar days in the amount of 7092.45 rubles is subject to return to the company.

How to withhold personal income tax and contributions?

When vacation pay was accrued to the employee, at the same time income tax was also withheld and all contributions to non-budgetary organizations were accrued. You should definitely not adjust the personal income tax amount in the month in which vacation pay was accrued. If the salary for the last month of work allows you to remove the excessively accrued amount of vacation days, then income tax should be taken from the adjusted amount, i.e. not only from wages, but from wages reduced by the amount of overused vacation time.

The situation with insurance premiums looks identical. For example, if an employee is paid on December 25, 2017, the salary for December will be 24,850.00 rubles, and it is necessary to withhold 2,850.00 rubles. for vacation taken earlier. Personal income tax will be (24850.00 – 2850.00) * 13% = 2860.00 rub. The contribution to the Pension Fund will be (24850.00 – 2850.00) * 22% = 4840.00 rub.

What to do if your salary is not enough to cover the debt?

If the salary for the last month of work does not allow you to fully withhold the amount for overpaid vacation, then an employee can voluntarily deposit an excess amount into the company's cash register or current account. In this case, it is not necessary to deposit into the cash register the amount that will be calculated.

Since all taxes and contributions will be refunded, the employee will only need to repay the excess accrued amount minus 13% income tax to the cash desk.

If the salary does not allow for deduction, and the employee refuses to repay his debt, then the employer has two options. There are two ways out of a situation where there is not enough salary to withhold the amount:

It should be taken into account that in such cases the court does not always side with the entrepreneur; very often in such disputes the employer is denied his request.

Conclusion

If during the calculation it is necessary to withhold the overpaid amount of vacation pay, then it is necessary to take into account some features. Features of withholding overpaid vacation pay:

1. average earnings are taken not from the date of dismissal, but from the last paid vacation pay;
2. withholding should not exceed 20% of the employee’s income;
3. it is necessary to pay attention to the reason for dismissal.

Last modified: January 2020

If an employee resigns, the employer, in particular the accounting and human resources departments, faces a lot of trouble. Prepare an order, make an entry in the labor record, calculate and pay wages, severance pay(staff is being reduced, the organization is being liquidated), to compensate for unclaimed vacation days. What if the vacation is taken in advance? Accounting applies deduction for unworked vacation days upon dismissal of an employee.

When does the right to lien arise?

There are two scenarios when this is possible.

1. The newly hired employee leaves before the end of a year of work, during which he will be able to earn annual paid leave in full. An employee can take advantage of the opportunity to take a full vacation after six months of working activity (Part 3 of Article 122 of the Labor Code of the Russian Federation), during this period of time he will earn 14 days.

Dementyev A.I. got a job on January 23, 2017. He will be able to take advantage of the right to rest from July 23, 2017, although he will not work a full working year. If he quits before the end of 12 months of work, he must return part of the vacation pay for the vacation provided in advance.

1. The person leaving was given annual paid leave until the end of the next year of work; by the time of his dismissal, he had not worked for that year.

The next working year Chereshneva D.V. lasts from 05/01/2017 to 04/30/2018. Rest was granted on 02/01/2018. She will take some of the time off in advance. If Chereshneva quits before the end of the working year, the consequences indicated in the example with A.I. Dementiev will arise.

The employee's working year begins on the date of hire. Periods that are not counted towards rest periods shift the year by the corresponding number of days.

When it is impossible to withhold vacation pay upon dismissal

The legislator limits the circle of persons from whose settlement funds the amount is withheld. It cannot be withheld if the debtor leaves due to circumstances (clauses 1, 2, 5, 6, 7, Article 83, clause 8, part 1, Article 77, clauses 1, 2, 4, part 1, Article 81):

• inability to perform duties due to illness, injury, refusal to transfer to offered jobs;
• conscription;
• the former occupant was restored workplace;
• inability to study labor activity;
• death of an employee, employer, recognition of this fact by the court;
• emergency situation due to a natural disaster, major accident in production, transport, war, epidemic;
• liquidation, staff reduction;
• the owner of the organization’s property has changed (the clause applies to the director, deputy directors, and chief accountant).

This you need to know: .

When is it produced?

The debt is withheld from the employee's payroll on the day of dismissal.

Retention limit: It is allowed to withhold no more than 20% of earnings (Article 138 of the Labor Code of the Russian Federation).

In established cases, the percentage may increase to 50. If the following is withheld: alimony for minor children, compensation for harm to those who have lost a breadwinner, damage caused by a crime, the amount may increase to 70% (Article 138 of the Labor Code of the Russian Federation).

If there are not enough funds

It may happen that the amount retained exceeds the threshold of 20%. For example, . What to do then?

There are three solutions:

1. Invite the quitter to voluntarily return the money to the cash desk, to the company’s account.
2. Forgive the debt. The debtor and the organization enter into a written agreement, which stipulates the amount and the number of unworked days. The agreement is concluded to confirm the agreement with documents if disagreements arise between the parties.
3. To retain the debt by contacting the judicial authorities (Articles 382, ​​383 of the Labor Code of the Russian Federation). Judgment most often supports the quitter. The law regulates the collection of debt on the day of termination of the employment contract, and not after.

How to calculate the number of days not worked

For a month of work, a person who is granted 28 days of vacation period increases his well-deserved rest by 2.33 days. If, when calculating the vacation period, there are less than 15 days left, the remainder is discarded, more - taken for the whole month.

To determine, you can use the formula:

D = I – (O:12*S)

D – number of unworked days;

I – number of days of vacation used;

О – duration of the vacation provided;

C – length of service for vacation, expressed in months.

The resulting fraction can be reduced to a whole in favor of the employee (letter from the Ministry of Health and Social Development of Russia dated December 7, 2005).

Kudryashov N.T. accepted 11/15/2017. From July 23 to August 19, 2018, he was on leave for 28 days. Resigns on September 10, 2018.

From November 15, 2017 to August 14, 2018 – 9 months, from August 15 to September 10, 2018 – 27 days. Round 27 days to a whole month. The vacation period will be 10 months.

We calculate unworked days:

Procedure for calculating withholding:

1. Calculate the number of days used in advance.
2. Check your average daily earnings.
3. Clarify whether there was a salary increase during the employee’s absence.
4. Calculate the number of days used before and after the salary increase.
5. Calculate the average daily earnings after the salary increase.
6. Calculate the amount withheld.

The accountant must check whether the salary at the enterprise increased during the employee’s absence.

It is convenient to carry out the calculation using a table.

U – deduction for vacation used in advance upon dismissal;

D, D1 – days used in advance before and after the salary change;

Z, Z1 – average daily earnings before and after salary changes.

Average daily earnings after the salary change is calculated as the product of the average daily earnings before the change and the salary increase coefficient.

Komarov I.V. vacationed from November 13 to December 10, 2017 for the annual period from 08/22/2017 to 08/21/2018. He is entitled to 28 days of rest every year. Issued 35840 rubles. vacation pay. During the absence of I.V. Komarov, from December 4, 2017, the company raised salaries. The salary before the change was 40,000 rubles, after it was 44,500. Komarov leaves on April 30, 2018.

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