Who pays vacation pay to the employee - the employer or the state?

Vacation is the legal right of an employee to rest while performing his work duties. When using annual paid leave, the employee must be paid vacation pay, which is calculated based on the employee’s average earnings for the time actually worked. This type of payment has a certain interaction with the payment of wages.
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Who pays vacation pay to the employee - the employer or the state?

In this article we will take a closer look at who pays maternity benefits, the state or the employer. When receiving maternity payments, many do not think about who they owe the nth amount of money to. Officially employed women are guaranteed to receive their payment, so there is no need to worry about where the funds come from. The question becomes relevant only in non-standard situations. Secondly, the employer wastes time and suffers losses when hiring a new employee. He trains her, waits for her to understand all the intricacies of production, and over time the employee leaves him, and he needs to find a temporary replacement for her and start all over again with new employees. One day the time will come, and it will be necessary to resolve the issue with the maternity leaver, return her, again give her time to devote herself to current affairs, or fire her.

Vacation pay

Sales Manager N.N. Stebakov leave was granted from April 16, 2021. The billing period - from April 1, 2021 to March 31, 2021 - was fully worked out by him. The bonus for 2019 was awarded to him on April 6, 2021. Despite the fact that the annual bonus does not fall into the billing period, its amount must be taken into account in full when calculating vacation pay. While the employee is on vacation, he retains his place of work (position), as well as his average earnings (Article 114 of the Labor Code of the Russian Federation). Already from this norm of the Labor Code of the Russian Federation it is clear that vacation payment is made based on the employee’s average earnings. But in order to understand how vacation is paid, you need to determine for what period this average earnings are calculated, what payments are taken into account and what formula is used to calculate it.

Why were vacation pay less than salary?

There may be several reasons for this.

Firstly, if during the last year a specific employee’s salary was increased (that is, not for the whole company or department, but for this particular employee), the current salary will be higher than vacation pay . Let us illustrate this with an example.

Example 1 Employee of Veter LLC Yu. G. Samokhvalov goes on vacation from September 2, 2013 for 28 calendar days. The employee has worked out the entire pay period. The employee’s salary at the beginning of the pay period was 25,000 rubles, and from January 1, 2013 it was increased to 30,000 rubles. In this case, the amount of vacation pay will be: (25,000 rubles × 4 months + 30,000 rubles × 8 months): 12 months. / 29.4 days × 28 days = 26,984.13 rub. In addition, for one day worked in September, Samokhvalov will be credited with another 1,428.57 rubles. (RUB 30,000: 21 days × 1 day). The total for September will be 28,412.70 rubles, which is less than the employee’s current salary of 30,000 rubles.

The second reason is that during the billing period the employee worked part-time for some time, but now works full-time . Then the amounts actually accrued to the employee will be included in the calculation, but working part-time will not affect the number of calendar days taken into account.

The third reason is that the employee himself asked not to include “borderline” weekends in his vacation . For example, I wrote a statement from Monday not to Sunday, but to Friday. The Labor Code does not prohibit doing this. Having received less vacation pay because of this, he will have more days of rest.

How is an employee paid for vacation pay?

In cases where this organization began an inspection at the request of an employee, then, in addition to financial liability, fines will also be imposed on the employer and those responsible for paying vacation pay in the amounts established by current legislation. The payment of holiday pay is regulated by various regulations. The Tax Code determines the amount of deductions from this income. Decrees of the Government of the Russian Federation include information on the correct calculation of the average income on the basis of which the payment will be made. They also contain information about those categories of citizens who are entitled to increased leave.

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Is it possible to pay vacation pay along with salary?

The employer is not obliged to pay the employee both vacation pay and salary at the same time.

If the salary falls during the worker’s rest period, he does not have the right to demand it from management in advance.

If the employer has the opportunity, he is not prohibited from paying both wages and vacation pay to the employee at the same time. All payments are made from the general fund - salary. Thus, simultaneous payment of vacation pay and salary, if its due date has not yet arrived, is not prohibited by law and is made at the discretion of the employer.

Some companies specify the procedure for this procedure in the collective agreement.

If the employer refuses to pay the salary early, the employee will be able to receive it only after returning from vacation.

Who pays for vacation pay: the state or the employer?

Calculating vacation in 2021 should traditionally begin with determining the calculation period. For most employees working in an organization for more than a year, this is 12 calendar months preceding the month the vacation begins (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). Those. When calculating vacation pay, you will need to use the employee’s income received during these 12 months. Today the state is desperately fighting to increase the birth rate. The year 2008 was declared the year of the child, this year is the year of the family. The government is trying in every possible way to encourage new additions to families, promising all sorts of rewards and benefits, but the employer still does not like the pregnant woman, trying in every possible way to rid himself of problems with her.

Accrual algorithm

In general, the calculation of holiday pay is based on the employee's income. To determine the exact amount, you need to find out how much an employee receives on average per working day. To do this, use a list of payments taken into account when calculating.

It is important to know! Please remember that the billing period may vary and is not always one year. It depends on the conditions and specifics of the enterprise.

Amounts included in the calculation

This list includes the income that the employee receives for obligations fulfilled in accordance with the contract. However, compensation and transfers of other nature are not taken into account here.

The following is taken into account:

The official salary, which is calculated in accordance with the established payment scheme at a particular enterprise.
Money received for internships for new employees.
Paid fees (relevant for cultural workers and media representatives).
The bonus due for length of service or length of service (if it was received during the billing period).
Additional payments for harmful or overtime work.
Bonuses provided during the billing period.

One-time incentive payments can also be taken into account when calculating vacation pay. However, this is only possible if the bonus was received for work, and not in honor of any holiday or participation in third-party events.

How many days before vacation are vacation pay paid? Deadlines for payment of vacation pay according to the Labor Code

Every employer should be clear about their responsibilities. The most important function of any manager is the timely payment of money to his employees. The Labor Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and some other laws and regulations establish certain liability for non-payment of wages, or their payment, but not made on time. Annual paid leave must be included in a special vacation schedule and also agreed with the employee himself. It is also worth noting that the worker has the right to transfer vacation (however, this possibility exists for no more than two years in a row). Vacation can be divided; Moreover, each part of it should not be less than 14 days.

Working while on vacation

Imagine: you are going on a long-awaited vacation and hope during this time to enjoy a well-deserved rest without thinking about work. But one fine day your boss calls you and asks you to come to work, because he can’t cope without you. Is it legal to work while on vacation?

Of course, anything can happen. It happens that a colleague who performs your duties during vacation gets sick or simply cannot cope. It happens that capricious clients want to work only with a specific specialist, and they have to be taken into account, because money and reputation are at stake. For employees occupying key positions, qualified specialists and specialists who are “available in a single copy” at the enterprise, working during vacation is also not new .

If the matter is not complicated and does not require much time, if you are on good terms with your superiors and are ready to help, it is quite possible to provide such a service. But remember that your boss does not have the right to force you to work on your legal vacation. Work during vacation is regulated by Article 125 of the Labor Code of the Russian Federation. If it is necessary for an employee to be present at the workplace during his vacation, a vacation recall . Moreover, this review is allowed only with the consent of the employee . They have no right to forcefully recall you from vacation.

Does an employer have the right not to pay vacation?

The first option is the most compromise and most adequate, you simply explain to the employer that by refusing to pay vacation pay, he violates Article 136 of the Labor Code of the Russian Federation and, accordingly, the rights of the employee. Invite the employer to pay you vacation pay, and if they refuse, you can move on to the next step, or you can send the employer a request in writing where you demand payment of vacation pay either by card or in cash, you can send such notice to the employer by mail with an inventory attachments and notification of delivery, or prepare 2 copies and hand them over to the employer, but here the employer must put an acceptance mark on the second copy and give it to you, but they may refuse to accept it, so it’s best to send the notification by mail and you’ll have an inventory in your hands and a little later you will receive notification of delivery. Before answering this question, you must first look at Article 114 of the Labor Code of the Russian Federation, this article states that the employer must provide the employee with annual leave during which the employee’s place of work (his position), as well as his average earnings, is preserved.

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General information

Vacation pay refers to money paid by an employer to an employee who is on vacation. In fact, this is the same income, but accrued during the period when the person did not work.

Legal standards

The main document that defines the general procedure for calculating vacation pay and addresses a number of other important issues is the Labor Code of the Russian Federation. Chapter 19 of the Labor Code describes in detail the norms approved by law related to employee retirement.

Among the most important provisions are the following:

The employee has the right to take paid leave every year. At the same time, his position and place of work are assigned to him. (Ch. 114)
The duration of annual leave (which is paid by the employer) is 28 calendar days (Chapter 115)
Every citizen also has the right to count on additional or extended leave. This opportunity is provided to those who work in enterprises with hazardous conditions and have an irregular schedule. (Ch. 116)
The duration of vacation is calculated in calendar days (Chapter 120)
An employee receives the right to annual rest after 6 months of work in one place (Chapter 122)

In general, to find out how and when vacation pay is paid, you should carefully read the Labor Code of the Russian Federation. In any case, the employer is obliged to comply with the rules prescribed in the regulatory document, since otherwise he faces administrative liability.

Procedure for provision

The possibility of annual rest, which will be paid for by the employer, is enshrined in Chapter 114 of the Labor Code. Officially employed employees who have worked for 6 months or longer are guaranteed vacation. The duration is 28 days, and holidays are not taken into account.

According to the law, a citizen can rest for the entire four-week period at once or divide it into several segments. The employee and employer agree on the duration of each part, however, in accordance with established requirements, one of them must be at least 14 days.

Under certain circumstances, a citizen may go on long unpaid leave. At the same time, his place and position will be retained. The possibility of obtaining an additional time period for rest is also allowed. It is relevant for workers employed in hazardous enterprises or in regions with difficult climatic conditions.

Vacation pay

The deadline for the employer to pay the employee vacation pay is no later than 3 days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation does not directly indicate which days we are talking about - calendar or working days. But according to the explanations of Rostrud, this period must be counted in calendar days (Letter of Rostrud dated July 30, 2014 No. 1693-6-1). Failure to comply with the deadline established for payment of vacation is fraught with a fine for the employer (Part 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Moreover, according to the Ministry of Labor, the company can be fined even if the employee wrote an application for leave later than 3 days before its expected start (Letter of the Ministry of Labor dated August 26, 2015 No. 14-2/B-644). Although, under such circumstances, the employer, in principle, cannot comply with the requirement of the Labor Code of the Russian Federation to pay vacation pay 3 days before the start of the vacation.

The importance of meeting deadlines

Payment for the rest of working citizens must be made within the strictly prescribed time frames of law - three days before its start.
Sometimes meeting deadlines can be quite difficult due to current circumstances. Due to a sudden illness, a person did not go to work several days before the start of the vacation period and did not receive money. Since such a reason is valid, he has the right to apply to postpone the start date of his vacation. If there was no request, the employee went on vacation in accordance with the established schedule, no changes will be made. Vacation pay not issued on time must be paid to the employee as soon as possible. In connection with going on maternity leave, vacation pay (benefits) is assigned within 15 days (calendar) after the employee submits an application and provides the necessary documents. Funds are paid in full for the entire period of maternity leave on the day of the next salary, but no later than 15 days from the date of accrual of such benefits.

The Labor Law provides for strict compliance by the employer with the deadlines for vacation pay; if they are violated, payments will have to be made along with interest.

In some cases, monetary compensation is paid:

for additional days of vacation (over 28 days), at the employee’s request, the employer pays money on the day the salary is paid;
if the employee decides to quit, after agreement with management, payment for all unused vacation days during the work period is compensated.

Why is an employer required to pay for vacation?

This is labor law. I think this is good. The employer usually receives more benefit than he pays, so it’s quite fair. True, the economic model around the world is changing now, and many employers are trying to register people differently. To pay less taxes and not have to pay for vacation. The worker receives a salary for his work. To motivate his work, the employer pays him bonuses, regular annual leave, and, if necessary, educational leave. additional, etc. all this is provided for by labor legislation and all payments are included in the wage fund.

Salary amount

The minimum wage is set at the federal level. At the regional level, a minimum wage is established in a constituent entity of the Russian Federation.

Unlike other payments, the regional coefficient and percentage bonus for work experience in the Far North and equivalent areas are not included in the minimum wage.

For employees of a separate structural unit, the minimum wage norm established in the territory of the federal subject where this structural unit is located applies.

Who pays vacation pay to the employee - the employer or the state?

Since cash payments related to the provision of paid leave to employees are subject to insurance contributions to extra-budgetary funds, the amount of the recognized provision must also include the corresponding amount of insurance contributions. Since in accounting, expenses in the form of vacation pay paid to an employee, as well as insurance premiums accrued for vacation pay, are recognized at the time of recognition of the corresponding estimated liability, and tax accounting reflects the actual costs incurred, in accounting, when recognizing estimated liabilities, deductible temporary differences (DTD) and their corresponding deferred tax assets (DTA).

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Who, according to the law, pays maternity benefits - the employer or the state?

But it is wrong to think that the Social Security Fund simply returns money to everyone. Documents submitted for reimbursement are strictly checked. Therefore, not only a correctly issued sick leave, but also a correctly calculated benefit calculation is of great importance.

the employee’s education is not appropriate for the position;
the salary is disproportionately high for such a position;
introducing the position into the staffing table before the employee arrives;
a significant increase in salary before going on maternity leave;
accrual of benefits for the period when the employee actually worked.

Vacation payments

The ability of every employed citizen to rest a certain amount of time annually without loss of income is enshrined in Art. 122 Labor Code of the Russian Federation . Other types of leave, in addition to the main and additional ones (at one’s own expense, due to downtime of the enterprise, for training, etc.) are not paid or are partially compensated according to internal labor standards. But what if an employee has only recently started work? According to paragraph 7 of government decree No. 922, when calculating average earnings, you should focus on the amount accrued for the days worked of the month for which the calculation is made. That is, the average earnings for calculating vacation pay are determined by the current salary.

How is vacation time and vacation payments to an employee calculated?

days of illness certified by sick leave certificates;
business travel days;
days of leave to care for children up to one and a half or three years;
days of leave without pay for more than 14 days, provided at the request of the employee;
days of absence from work without a valid reason, including days of suspension from work;
days of organized strikes and downtime.

Vacation pay and other deductions are paid from the wage fund, which is compulsorily formed at each enterprise. Labor standards clearly stipulate the period within which vacation payments must be made - 3 calendar days before the vacation date.

21 Dec 2021 marketur 171

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How does a call from paid leave work?

If a production need arises, you can recall the employee back, but only with his consent (Article 125 of the Labor Code). This happens when inspections by regulatory authorities begin or emergency situations arise. In this case, the employee has the right to refuse, and this will not be a violation of labor discipline (clause 37 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of March 17, 2004 No. 2 of March 17, 2004).

There are also categories of people who cannot be “returned” from vacation, even if they themselves want to go out (Article 125 of the Labor Code):

minors;
pregnant women;
employed in harmful (hazardous) production.

You can’t invite someone over for a couple of hours. If you have submitted a review, it means he will work full time under an employment contract. Part-time pay is issued only to part-time workers.

To avoid problems with inspectors, you need to correctly issue the call.

First, we will prepare a notice of the need for urgent exit (describing the reasons and deadlines), hand it to the employee personally or send it by mail.