If an employee leaves, then according to the law, the company is obliged on the last working day to pay him compensation for the main or additional leave that he did not use during the entire period of work. This also applies to those who work part-time. The amount of compensation is calculated as usual vacation pay.
Instructions
Step 1
When calculating and paying compensation for unused vacation, accountants should be guided by Article 139 of the Labor Code of the Russian Federation. This article talks about calculating the average salary of an employee. It is on the basis of the average salary that compensation for unused vacation is calculated.
Step 2
To calculate the average salary of an employee, you need to summarize all his earnings for the last 12 months (the month in which the employee leaves is not included in this interval) and divide first by 12 (the number of months), and then by 29, 4 (the approximate number of days in month). The result will be a number that is identical to the employee's average daily earnings. To calculate compensation for unused vacation, you need to multiply the resulting number by the number of vacation days that were not used.
Step 3
The standard vacation is 28 calendar days. If an employee has worked in the company for 11 months and did not take a vacation, then he is entitled to full compensation - for all 28 days. The same rule applies if the employee has been working for a long time, but did not go on vacation in the current year. On average, there are 2, 33 vacation days per 1 month. If an employee has worked for less than 11 months, then, accordingly, it is necessary to multiply 2.33 by the number of months worked. If necessary, the number of months is rounded up in favor of the employee. The result is the number of vacation days that the company is obliged to compensate for.
Step 4
Let's give an example:
Petr Ivanov joined Dandelion LLC on February 1, 2010, and leaves on March 1, 2011. For all his working hours, he did not go on vacation. His salary for the first three months was 30,000 rubles, then it was raised to 40,000 rubles. Total Peter Ivanov earned in 12 months: 30,000 x 3 + 40,000 x 9 = 450,000 rubles. His average monthly earnings: 450,000: 12 = 37,500 rubles. On average, he earned per day: 37,500: 29, 4 = 1275 rubles. In total, Peter Ivanov worked for 13 months. He needs to compensate for 28 + 2, 33 days of vacation, i.e. 30, 33. Round up to 31. Multiply 1275 by 31 and get compensation, which should be given to Peter Ivanov on the day of dismissal - 39525 rubles.
