In practice, employees are not always able to use annual leave. At the same time, in the future they have every right to use the rest days they are entitled to. However, if you have to part ways with your employer, the employee must be paid compensation for unused vacation.
It does not matter for what reason the employee leaves the workplace. The following will describe the time frame for drawing up an order for cash payment, as well as what information must be contained in the application to receive funds.
Order on payment of compensation for unused vacation
All financial payments to employees must be formalized, from a legal point of view, with the help of special personnel documents, and first of all, with the help of orders issued to regulate the labor activities of personnel and reimbursement of efforts and resources spent on carrying out their professional activities. Such orders also include an order to reimburse compensation for previously unused vacation.
An order for payment of compensation for unused vacation is drawn up in cases where an employee has accumulated a number of vacation days exceeding those established by law (twenty-eight days for standard working conditions and thirty-five for difficult ones), but the employee himself does not intend to resign.
If we are talking about compensation that is carried out upon dismissal of an employee, then the preparation of an additional order will not be required, since all data will be included in the dismissal order, including the calculated amount of compensation based on the provisions of Articles 126 and 127 of the Labor Code of the Russian Federation .
When to make an entry in the work book
Based on the document signed by the employer, the personnel department employees, together with the accounting department, prepare a note-calculation. It is necessary for calculating final payments. The personnel officer draws up the necessary documents and makes an entry about the termination of the contract in the employee’s work book. The form is returned to the owner on the day before leaving. But in the work book itself and in the documents, this event must be dated as the last day of rest of the employee; the entry in the work book about leave followed by dismissal does not differ from the entry in connection with the usual departure of the employee:
Registration of compensation upon dismissal
If we are talking about paying compensation to an employee who is resigning, then it is necessary to take into account that such payment is processed within the framework of the dismissal order by including information about the amount of such compensation, as well as the number of days for which compensation will be calculated. The issuance of a separate order is not required, since all accruals occur on the basis of the provisions of Article 127 of the Labor Code and the resignation letter drawn up by the employee.
As part of the dismissal order, you will need to specify the date when payment of all funds due will be made , if the transfer of the due money does not occur on the day of termination of the employment contract and termination of the employment relationship.
Compensation for unused vacation is accrued upon dismissal, even if the vacation for which such compensation is due fell in the current year.
Moreover, if for the year preceding the dismissal the vacation was also not used in full or in part, compensation is also accrued, which requires a careful calculation of the amount within the order (as a rule, an appendix to the order is drawn up, which indicates a detailed calculation of the amount of compensation) .
Procedure and deadlines for registration
An order for compensation should be issued only on the basis of a specially drawn up application from the employee.
The main condition for issuing such an order is the need to regulate the payment of compensation before the end of the calendar year. Otherwise, a situation may arise with the loss of compensation payment, since the Labor Code regulates this issue and reflects information about the need to use vacation in the next year after the year in which the vacation should be provided.
The same rule has been formed regarding the receipt of compensation - it can be received only in the year in which the remaining vacation from the previous year must be taken.
There are no specific deadlines for preparing an order for calculating compensation in the current labor legislation - it is necessary to prepare this document in such a way that payment occurs on the first day of making payments in the organization, which is provided for in the organization, after the employee writes an application. The only exception is writing an application on the day the funds are transferred from the employer, as this is due to the technical features of making payments.
If we are talking about payment of compensation upon dismissal, then this payment will be regulated by the dismissal order issued on the employee’s last working day. Accordingly, compensation will be paid on the day when the final payment is made to the employee or on the next payment day, along with wages for the time actually worked (if the payment was not made on the last working day).
There is no standard form for the order, since each organization draws up this document in its own way. Since this order is one of the orders for personnel, it is necessary that this order correspond to the form of orders for personnel. It must be taken into account that the text of such an order must contain information about the amount to be paid to the employee , the specific number of vacation days for which funds are accrued. Other data within the framework of this order should not be reflected.
Rules for registration and storage of orders
Since this order is one of the orders for personnel, its registration occurs as part of the accounting of orders for personnel. Registration takes place in the personnel order log.
There is no need to make any distinction regarding the fact that this order carries a financial burden, and the storage of this order is carried out on the basis of the general rules for storing such documents.
Expert opinion
Kurtov Mikhail Sergeevich
Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.
It is precisely because of this feature that attention should be paid to the storage time of this document. So, if we are talking about paying compensation to employees with normal working conditions, then the storage period for such a document is five years.
If we are talking about storing orders drawn up in relation to employees who work in difficult or harmful working conditions, the storage period for these orders is seventy-five years.
An order for payment of compensation for unused vacation is drawn up for the employee in the event of an application received from him. It is published when the period of the required vacation has been increased due to a transfer from the previous year.
conclusions
If there is a need to reschedule your vacation, you must arrange it no later than next year or pay compensation. Any other outcome of events is contrary to the law. The employer is obliged to provide staff with rest; it is prohibited to refuse to provide it for more than 2 years.
During work, replacing the main part of rest with material incentives is prohibited. For such an offense a fine is imposed under Parts 1 and 2 of Article 5.27 of the Code of Administrative Offenses for legal entities in the amount of:
- from 30 to 50 thousand rubles. - for a primary violation;
- from 50 to 70 thousand rubles. - for repeated violation.
The immediate manager of an enterprise who violates the norms of the Labor Code is punished for the first time with a fine of 1 to 5 thousand rubles. secondary sanctions increase noticeably and vary from 10 to 20 thousand rubles.
If an employee decides to take the bulk of the vacation off and receive compensation for the rest, then the accountant issues 2 orders at once: to grant annual leave and to pay compensation. Drawing up an order for payment of compensation for unused vacation is a way of legally competent, legal processing of payments to an employee.
The legislative framework
Payments for unused vacation are discussed in Articles 126 and 127 of the Labor Code. Moreover, the second concerns cash payments upon dismissal.
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Such situations happen more often. And the order for this compensation is usually not issued separately.
The order is simply one of the points of the dismissal order, and the reason for the dismissal itself is not important; it cannot serve as a pretext for denying the right to receive a monetary payment.
In general, according to existing standards, compensation is due only in the case when last year the employee “didn’t take enough time” or did not take vacation at all and the balance (or all the required 28 days) were transferred to the next year and “attached” to the vacation days of the next period.
Convenient time
To quit your job in accordance with all the rules and regulations, you must make a written request. It is best to write an application no later than two weeks before the date when you plan to stop working. It is possible to break the rules and not work the required fourteen days only in certain cases:
- Admission to a college or institute as a full-time student;
- Registration for retirement;
- Urgent move to another city;
- The need to care for a disabled person if he is unable to move independently;
- Identified violations of the country's labor code by the employer.
Sometimes it may happen that an employer agrees to allow his employee not to work the required period. It is worth remembering that you can stop working in your previous place before the allotted time and without any work only by mutual agreement.
Exceptions to the rules
If the company has a minor employee, then he cannot be compensated for vacation days. It is also strictly prohibited to issue such compensation to pregnant women.
Previously, this standard also applied to employees who perform their duties in harmful (class 3) and dangerous (hazard class 4 working conditions) conditions. For some categories, by the way, vacation should be increased.
So, if an employee who works in hazardous working conditions wants to receive compensation for unused vacation, then his application can be fulfilled only if there are 28 vacation days, plus an additional week. That is, for everything that exceeds 35 days.
How to write correctly?
An application for financial compensation is drawn up on A4 paper. The text can be written by hand or printed using a printer. However, the employee's signature must be present at the end of the application.
The contents of the application must include:
- header: company name, full name, position of the boss, information about the applicant;
- the inscription in the middle of the sheet “Application”;
- the main part: it must contain a request to replace vacation days with financial payments;
- day, month, year and signature of the employee.
If the employee has accumulated several vacations, the application indicates the year of vacation for which the applicant wishes to receive compensation.
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Elements of an order
The order can be issued either on a standard A4 sheet or on a special form of the organization. The essence of the latter is that at the top of it are the details of the company whose head is signing the document.
- The standard header for this document. In it, the order is numbered, details and the name of the organization are written down (if this has not been done previously), and the date of signing is indicated. After that, you can get to the point.
- Main part. The body of the order in the vast majority of cases includes a reference to the law (Article 126 of the Labor Code), the word “I order” and an indication to replace the number of days specified in the employee’s application with material resources.
- Final part. It is fundamentally important that the conclusion contains a link to the employee’s statement (indicating the date of his hiring). Also, at the end, the signature of the manager is required, and, if available, the seal of the organization.
Application for dismissal with vacation compensation
The application must indicate:
- In the upper right corner we indicate the name of the organization, the initials of the director, from whom is the application with his position
- Clearly formulate your dismissal with reference to the Law
- Estimated date of dismissal
- Employee signature
It is better to register the application with the HR department, in order to avoid loss; if it is not possible to submit it in person, you can send it by registered mail with notification, which will be evidence in case of mutual claims.
Some statements have specific drafting features, these include:
- When the person wishing to resign is the CEO
- vacation compensation required;
- in case of dismissal during a probationary period
- unwillingness to work for two weeks
- dismissal is assumed due to moving to another city or for another reason beyond the control of the person
Important! You are not required to indicate the reason for your resignation.
Sample APPLICATION
To the director of Romashka LLC, S.P. Ivanov
From the production department economist
Petrova O.P.
Statement
I ask you to dismiss me from my position at my own request as of October 14, 2021. in accordance with paragraph 3 of Article 77 of the Labor Code of the Russian Federation
01.10.2017 Signature
Where is it registered, how long is it stored?
Expert opinion
Kurtov Mikhail Sergeevich
Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.
The order relates to instructions on personnel. And, for example, together with the order to grant basic leave, it is registered in the logbook for registering orders for personnel.
As for the storage time, in the usual case it is 5 years. If we are talking about an employee performing his duties in hazardous working conditions, then the document storage period increases to 75 years.
Compensation calculation
In order not to make a mistake with the specific payment amount, the accountant (or other employee making the calculations) needs to check the formula. It is quite simple: the number of vacation days that are compensated is multiplied by the amount that the employee received on average for 1 working day.
When calculating the latter, wages for the previous 12 months of work are taken into account.
Everything that a particular employee earned over the past 12 months is divided by 12, and then by 29.3 (the average number of days in a month).
However, if some days were missed due to illness (and there are sick leaves), then a clarifying formula is used that takes this parameter into account. For example, instead of 12 months, the employee actually worked 10 and 3 days. Then instead of 12 you should substitute 10+3.
These and other nuances of the settlement process are discussed in the Regulations, which were approved by Government Decree No. 922 of December 24, 2021.
In any case, if the vacation is postponed, it must be used no later than next year (or there must be compensation for it). Any other state of affairs is contrary to the law. An order to pay compensation for unused vacation is a legal way to legally formalize payments from an employer to an employee.
In order to understand the process of calculating compensation, you need to have a general idea of what it is all about. Surely everyone in their life has at least once encountered a situation where they had to quit their job. Then the question should have arisen: am I entitled to additional funds?
And of course there is an answer to this question. If you worked at an enterprise and for the entire period did not take the vacation due to you, but were entitled to twenty-eight calendar days for the year worked or rested, but less, upon dismissal you are required to receive compensation.
It is also due to people who have the right to additional annual leave due to certain conditions, for example:
1.They live in areas with harsh climatic conditions, such as Kamchatka, Chukotka, the North and others
2.work in hard, harmful and dangerous work
3.as well as employees who have irregular working hours
Important! even if during the past period they did not work irregular hours, but this is stated in their employment contract, they have every right to additional leave and compensation for it
Order of dismissal with withholding of compensation
The working year may not coincide with the calendar year, since for each employee it begins from the day on which the employee began performing his job duties. For example, the working year of an employee hired on 07/05/2011 expires on 07/04/2012.
If an employee is dismissed before the end of the working year, for which he has already used annual paid and (or) additional leave, the employer has the right to withhold part of the payment for the leave provided in advance. If the employer cannot withhold the overpaid amount for unworked vacation days due to the absence or insufficiency of the amount of payment due to the employee upon dismissal, the latter may reimburse it voluntarily. The employer has no grounds for collecting the resulting debt in court due to Part.
Stages of receiving compensation. Order on her appointment
In case of dismissal from work, it is not necessary to write an application for payment of compensation, since it is already required by law.
- The employee draws up a letter of resignation in free form and submits it to his superiors for approval.
- The employer reviews and agrees or disagrees
- The HR department issues an order for dismissal and compensation, calculates how many days of vacation the employee is entitled to
- Then he makes a note on his personal card about dismissal and payment of compensation.
- The accountant calculates the required wages and the amount of vacation compensation
- Payment must be made no later than the last working day
- Then the employee receives a work book against signature and signs in the accounting journal
If a person has worked for an organization for less than two months, he is not entitled to compensation. It is also impossible for pregnant women, persons under eighteen years of age, and customs officers to obtain it.
An employer does not have the right to not allow an employee to go on vacation for more than two years in a row; this is illegal.
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An example of an order assigning compensation for additional leave
Limited Liability Company "Mirage" (LLC "Mirage")
“On replacing part of the vacation with monetary compensation”
In accordance with Article 126 of the Labor Code of the Russian Federation
Replace part of the annual paid leave exceeding twenty-eight days with monetary compensation for the period of work from 10/14/2016 to 10/25/2017 in the amount of three days for engineer I.P. Pavlov.
Reason: Statement by Pavlov I.P. from 09.11.2017
Example of an order for dismissal with compensation
Limited Liability Company "Romashka" (LLC "Romashka")
“On dismissal and payment of monetary compensation”
Dismiss economist E.V. Afanasyev from his position. from 04/23/2017, pay monetary compensation for unused vacation for the period from 09/01/2016 – 04/22/2017.
Reason: Statement by E.V. Afanasyev dated 10/28/2017.
How to correctly account for time worked for compensation?
According to the recommendations of the Ministry of Labor, unused vacation is calculated as follows.
For 28 days, monetary compensation for vacation pay is accrued and paid in the following cases.
- When working for 11 months, if the employee did not receive vacation.
- The employee worked for 5.5 months and was dismissed for the following reasons:
- staff reduction;
- liquidation, bankruptcy of an enterprise (individual entrepreneur),
- reduction or suspension of production activities,
- conscription into the army, for military service.
In other cases, compensation is assigned for periods worked.
Full compensation may be issued in some cases.
Employer's liability for non-payment violations
If an employer deliberately violates the Legislation and infringes on the rights of an employee by non-payment of compensation either upon dismissal or for additional days of vacation, he faces administrative, financial and even criminal liability.
Financial liability is assigned for delay and non-payment of funds on time, and if an employee goes to court, he may demand compensation for moral damage, which is also measured in monetary terms, according to a court ruling or if it is prescribed in the regulations of the enterprise.
Important! The amount of interest on overdue payments for each day is equal to one three hundredth of the refinancing rate .
Taxation and insurance premiums
It is important for the employer to correctly account for compensation for worked but not used vacation in tax accounting. When determining the tax base, this amount is taken into account as labor costs. Also, personal income tax must be withheld from such a payment and all insurance premiums must be charged to it.
Material compensation for paid annual vacation is always subject to personal income tax, regardless of the reason for its payment to the employee, since it is a citizen’s income. The withheld tax must be transferred to the budget no later than the next day after the date of payment of funds to the employee. In addition, any compensation for vacation in full is subject to insurance contributions, which are transferred to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund.
An employee, upon terminating his employment with an employer, has the right to receive a full payment, which must include compensation for the unused period of annual paid leave. There is no need to draw up a separate order for this, since the order for the dismissal of a specialist includes a clause on the payment of all funds due to him.
Administrative and criminal liability
For administrative violation of the rights of employees, officials face a fine of from one thousand to five, for a legal entity from thirty to fifty thousand rubles, as well as suspension of activities for up to ninety days.
Criminal liability for violations of employee rights is provided for in the Criminal Code of the Russian Federation. If an employer or official intends, in their own selfish interests, not to pay wages, various benefits, including compensation due for vacation within two months, 1. A fine of up to one hundred and twenty thousand rubles is provided for this.
2. May be deprived of the right to engage in this type of activity or hold a position for up to five years
If these actions lead to serious consequences, then the punishment may be different:
2. Imprisonment for a term of three to seven years and disqualification from work and position for up to three years
Answers to common questions:
What happens to the required vacation compensation if the organization is liquidated?
The employer’s obligation to provide compensation for vacation does not disappear, as does his responsibility for violating this article, therefore, in addition to the fact that he is obliged to notify you two months before liquidation about what is happening at the enterprise, he must also pay all due funds upon settlement, or you You can go on vacation during this period of time. The liquidation process is considered to be the initiative of the employer, so the employee should not suffer in any way; if your rights are violated, go to court.
For a violation, at best, he is subject to a fine, and in case of proven purposefully intentional actions, even imprisonment.
How is vacation compensation calculated?
In order to calculate the amount of compensation upon dismissal, you need to know the amount of wages for the past period, the number of days of compensation, and two days of vacation pay for each full month worked. If there are less than 15 days, then there are no vacation days for this month, then we calculate the average daily earnings and multiply it by the number of vacation days, from this amount the accountant will transfer income tax, insurance premiums, and also provide a deduction for the child, if any.
In the case of no dismissal: unless the company’s regulations provide for a different procedure for calculating compensation, then it is calculated using the same method as for dismissal. The number of allotted days is taken for each full month of work; in the case of an incomplete month, this month is not included in the calculation.
The average daily earnings for the entire period are also calculated and multiplied by the number of vacation days.
The head of each enterprise is obliged to provide his employees with rest annually. Its duration should not be less than 28 days (Article 115 of the Labor Code of the Russian Federation).
If the employee does not go on vacation, then the unused days of additional leave, which are due in excess of the minimum 28, can be replaced with monetary compensation based on the order. For the main part of the vacation, replacement with a cash payment is possible only upon dismissal.
An employee must express his request for payment of compensation for additional leave in writing; the employer has the right to satisfy or refuse it.
Order of dismissal with payment of compensation
But this is not a prerequisite. As a general rule, the personnel officer prepares a note for the employee who is subject to dismissal - a calculation in the T-61 form, which indicates the periods and number of days of unused vacation for settlement with the dismissed employee; in this case, it will be necessary to indicate both periods for which the vacation days are subject to compensation . The HR employee fills out the first page of the document and signs it, and the back side is filled out by the accountant and signs it.
That is, in this case, determine the number of unused vacation days in proportion to the time worked: Number of unused vacation days = Duration of full annual leave 12 × Number of complete months worked Determine the number of complete months worked by the number of days worked in these months. If an employee has worked for more than half a month, then this month should be taken as a full month.
When can vacation be replaced with cash payment?
Art. 126 of the Labor Code of the Russian Federation allows the replacement of annual paid leave with compensation if a number of conditions are met:
- compensation is requested for additional days of rest (over 28);
- the specialist is not a pregnant woman or a minor citizen;
- Additional days of rest were not provided for harmful or dangerous working conditions.
If all points are met, the employer can issue an order to pay monetary compensation. This regulation also applies to part-time workers.
The main part of annual leave (28 days) can be replaced by cash payment only upon dismissal. During the working period, vacation cannot be replaced with money - the employee must take an annual vacation according to labor law.
If the employee’s work involves hazardous conditions, then his request can be taken into account if the vacation days exceed 35 days (28 days + 7 for hazardous conditions cannot be replaced). Certain categories of citizens can count on additional leave: medical workers, teachers, workers with irregular work schedules.
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In practice, various situations arise when it is impossible to use vacation in full:
- Illness or injury sustained while on vacation. When this is confirmed by a certificate of incapacity for work and the vacation needs to be extended or rescheduled, but enterprises do not always have the production resources to take the necessary measures, days off work accumulate. Usually, in case of sick leave, an order is issued to transfer vacation days to another date based on the employee’s application.
- Passing the session on a correspondence course during annual leave. Current legislation obliges an employee to be released to receive vocational education, but in fact he is on vacation and has the right to extend it or receive compensation. This rule also applies to the performance of government duties during rest (giving evidence).
- Other reasons provided by law.
Expert opinion
Kurtov Mikhail Sergeevich
Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.
In any case, when revising the vacation period or paying compensation to the employer and subordinate, it is necessary to come to a compromise that does not infringe on the rights of either party.
What compensation payments are due to citizens of different categories?
Depending on the type of activity and other circumstances, citizens may be compensated for vacation days with monetary rewards in agreement with management and upon personal application.
- For teachers and teachers of various educational institutions - 12 or 28 days.
- Persons with disabilities of groups 2 and 3 – at least 2 days.
- Minor citizens under 18 years of age have 3 additional days, but without the right to monetary compensation.
- Persons recognized as victims during the liquidation of the Chernobyl nuclear disaster have an additional 14 days.
- Medical workers, family and general practitioners, nurses receive 3 days of vacation if they have worked for at least 3 years in their position.
- For work with irregular working hours, employees receive at least 3 days of vacation; days beyond that are stipulated in the employment or collective agreement.
- Workers of the Far North on a permanent and rotational basis have 24 days in addition to vacation.
- Citizens working in difficult and hazardous working conditions recognized by the certification commission receive a 7-day bonus, but they are not subject to monetary compensation.
Certain categories of citizens have additional vacation days
How to issue an order to replace additional days with compensation?
Having received a corresponding application from an employee with a request to replace the unused part of the vacation in the form of additional days with a cash payment, the responsible employee issues an order. The document can be drawn up on company letterhead or on a standard paper sheet for office work.
The first part of the form contains information about the company: name, tax identification number, checkpoint, registration address. After indicating the order number and the date of its preparation, its name is written down. The introductory part of the decree contains the phrase: “drawn up on the basis of a statement by P.I. Torsunov.”
After the word “I order,” the boss’s orders are listed to replace additional leave with monetary compensation and make changes to personnel records. In this part, you must indicate the full name and position of the employee, the number of days being replaced, the period of work of the specialist for which he is entitled to leave, a link to Art. 126 Labor Code of the Russian Federation.
The order also identifies the persons responsible for carrying out the instructions of the manager.
The document is signed by the director, the specified employees also affix their familiarization signatures in the text of the order.
The occurrence of unused vacation
Employers quite often face the fact that individual employees have unused rest days. There may be several reasons for this situation:
- Being on sick leave during vacation. The employee must confirm the fact of illness by having a certificate of temporary incapacity for work.
- The correspondence study session took place during the next vacation. In accordance with the law, the manager is obliged to provide the specialist with special days off from work for this purpose. But since the citizen did not actually use rest days during this period of time, he can either extend his annual leave by the number of days spent on study or receive a compensation payment.
- Other grounds enshrined in the regulatory documents of the Russian Federation.
Most often, issues related to the postponement of days off or their financial compensation are resolved fairly quickly in the process of dialogue between the specialist and the employer. If this does not happen, then the parties must be guided by the norms of the Labor Code.
The employer should take into account that when postponing annual leave for any reason, the specialist must use the rest days allotted to him no later than the next year. To do this, the organization’s personnel service is obliged to notify the employee of the need to either take days off or write an application for payment of compensation.
If a citizen does not exercise the right to paid leave from work and does not receive the appropriate payment for it, then a penalty may be imposed on the organization in accordance with the provisions of the law.
In what cases is an order to provide monetary compensation drawn up?
Cash payments for unused vacation are discussed in Articles No. 126 and 127 of the Labor Code (LC) of Russia. An order to provide compensation for vacation days is issued in any case.
This basis for replacing vacation with a cash payment records the will of the employer and the desire of the subordinate, and also confirms the legality of the actions taken. It is developed on the basis of a written application from an employee approved by the director of the company.
Compensation for unused vacation may be paid in the following cases:
- the employee quits. He has unused days of annual paid rest;
- The employee is legally entitled to leave of longer duration than the standard one. The subordinate does not want to use all the rest. He has the right to take 28 calendar days off per year and receive a cash payment instead of the rest.
It should be noted that according to the law, an employee may, at his discretion, not exercise the right to annual compulsory paid leave for two years. In this case, days off are accumulated. However, it is prohibited by law to replace part of them with monetary compensation.
How are cash compensation taxed?
All cash payments and compensation are subject to personal income tax. When calculating compensation for leave upon dismissal, tax payments are immediately calculated and withheld for the employee. Personal income tax is 13%.
Compensation for unused vacation is subject to personal income tax
For example: an employee wrote a statement addressed to the manager and quits on June 1. 18, and the payment of compensation was made back in May. Then tax deductions were also made in May. For a year, taking into account that it has been fully worked out, the employee is entitled to a payment of 500 thousand rubles.
Let's calculate the amount of compensation due to him: 500,000: 12 months: 29.3 = 1422.07 rubles.
RUB 1,422.07 x 28 = 39817.98 rub.
Personal income tax: 39817.98 rub. x 0.13 = 5176.33 rub.
39817.98 rub. — 5176.33 rub. = 34641.64 rub.
The employee will receive monetary compensation in the amount of 34,641.64 rubles.
Personal income tax is 13%
