E.A. Shapoval, lawyer, Ph.D. n.

How to calculate and take into account the debt of an employee for unworked vacation days upon dismissal

It happens that an employee quits before the end of the working year, the vacation for which he has already walked off in advance. In most cases, you will be able to deduct vacation pay for unworked days from a retiring employee. And Art. 137 of the Labor Code of the Russian Federation. For this, an order from the head to deduct this amount from the money owed to the employee in the final settlement is sufficient. The employee's consent is not required.

For more information about the possibility of recovering unearned vacation pay in court, read:

But there is a limitation - you can keep no more than 20% of the amount paid to the employee s Art. 138 Labor Code of the Russian Federation. If the employee's debt is greater, then he can repay it voluntarily.

If he does not agree to return the overpaid vacation pay, which cannot be withheld upon dismissal, they can be tried to recover in court e Art. 1102, Art. 1109 of the Civil Code of the Russian Federation. Or forgive the employee for the debt and not withhold anything from him.

Calculate the amount owed

STEP 1. Determine the number of unworked vacation days

* If the employee worked less than half of the last working month, then such a month does not need to be taken into account, and if he worked half or more than half of the month, then such a month is rounded up to a full month A p. 35 of the Rules on regular and additional holidays, approved. NCT USSR 30.04.30 No. 169; Art. 423 of the Labor Code of the Russian Federation.

Keep in mind that the number of unworked vacation days that you get as a result can be rounded up to a whole number. It is not prohibited by the TC R F Letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17. But you can round only in favor of the employee, and since you are deducting, for example, 2.33 is rounded up to 2 calendar days th articles 8, 9 of the Labor Code of the Russian Federation.

STEP 2. Calculate the amount of unearned vacation pay

When calculating, you will need information about the average earnings, based on which you paid the employee vacation. You already have this information.

It is impossible to take the average daily earnings at the time of dismissal when calculating.

If it turned out that the employee has more unworked vacation days than the duration of the last vacation (for example, there are 10 such days, and the last vacation lasted 7 days), then you need to raise information on average earnings also for the previous vacation. And accordingly, part of the employee's debt (for 7 days) is calculated based on the average earnings during the last vacation, and part (for 3 days) - based on the average earnings during the previous vacation.

The situation will become somewhat more complicated if, during the employee’s vacation, the organization as a whole (or structural unit) increased wages. In this case, part of the vacation pay is increased by the multiplying factor from the moment of the increase until the end of the vacation A p. 16 of the Regulations on the peculiarities of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

That is, according to the calendar last day vacation, you need to count the number of unworked vacation days and determine how many days fall on the period after the day of the salary increase, and how many - before this date (if there are such days). For example, an employee had a vacation from July 18 to August 7. Unworked days - 12. The salary increase was from August 1. Then the number of unworked vacation days after the increase is 7.

We reflect in tax accounting and reporting

From the amount of vacation pay previously paid to the employee, personal income tax was withheld, this amount was accrued insurance premiums to off-budget funds. The amount of vacation pay itself was included in expenses for income tax purposes. And now it turns out that part of the vacation pay was paid to the employee in excess. What to do with taxes and contributions? How to correct them?

In some cases, listed in the Labor Code of the Russian Federation, Withholding vacation pay for unworked vacation days is prohibited. For example, upon termination employment contract in connection with the conscription of an employee for military service at p. 1 h. 1 art. 83, Art. 137 of the Labor Code of the Russian Federation.

Let's say right away that the debt to the employer for unworked vacation days arises not because the vacation was granted to the employee in violation of the law, but because the employee quits before the end of the working year for which he was granted vacation To articles 122, 123 of the Labor Code of the Russian Federation. Consequently, at the time of granting the vacation, the vacation pay was paid legally - there was no error. And no corrections in the period of granting leave in tax accounting do not need to. All adjustments that arise in connection with the deduction now from the employee of the debt for unearned vacation pay or the forgiveness of these amounts to him will be taken into account in the period of dismissal.

We close the debt

First, consider the situation when you either withhold the debt from the employee's salary at the final settlement, or he himself contributes this amount to the organization's cash desk.

Then both the amount of vacation pay that the employee returned and the amount of insurance premiums that were excessively accrued on it must be included in non-operating income in the month the employee was dismissed. This is how the Ministry of Finance of Russia advises to take into account these amounts And Art. 250 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 03.12.2009 No. 03-03-05/224.

And what about the VAT? After all, when paying vacation pay from an employee, they withheld more tax than necessary. It turns out that now it is necessary to return part of the tax to him? Is this so and how to fill out a certificate of income individual according to the form No. 2-NDFL Order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/611@ in our situation, we were told in the Russian Ministry of Finance.

From reputable sources

Deputy Head of the Department of Personal Income Taxation of the Ministry of Finance of Russia

“ If the employer withholds vacation pay for unworked vacation days upon dismissal, then in the register tax accounting according to personal income tax and certificate 2-NDFL, data on the amount of vacation pay paid to the employee and the amount of personal income tax withheld from them in the month of payment of vacation pay do not need to be adjusted. And in the month of dismissal, both in the register and in the 2-NDFL certificate, you need to reflect the amount accrued to the employee in the final settlement, minus part of the vacation pay for unworked vacation days, which the employer withheld. At the same time, the amount of personal income tax from the last payment to the employee must be reduced by the amount of personal income tax from the part of vacation pay for unworked vacation days that the employer withheld.

After the employer has decided to withhold vacation pay X Art. 137 of the Labor Code of the Russian Federation, he must, no later than 10 working days, inform the employee in writing that personal income tax was excessively withheld from the amount of vacation pay for unworked vacation days. And the employee must write an application for the return of excessively withheld and transferred to the budget of the NDF L paragraph 1 of Art. 231 of the Tax Code of the Russian Federation.

But at the same time, it is not necessary to transfer excessively withheld personal income tax to the employee’s account. By this amount, you can simply reduce the employee's personal income tax debt, calculated from the last payment to him.

If any deductions (standard, property) were not provided to the employee, then everything is simple.

But if the employee was provided with any personal income tax deductions, the calculation will be more complicated.

Let's consider a specific example.

Example. Calculation of the amount of debt for unworked vacation days upon dismissal

/ condition / The employee was hired from September 1, 2010. From May 3 to May 31, 2011, he was granted annual paid leave for the first year of work (28 calendar days). During the vacation, he was accrued vacation pay in the amount of 19,047.62 rubles.

The salary for the second half of June 2011, accrued to the employee at the final settlement, is 10,476.19 rubles.

Employee income tax deductions are not provided.

/ solution / The algorithm of actions is this.

STEP 1. We determine the number of unworked calendar days of vacation, taking into account the fact that at the time of dismissal the employee worked in the organization for 10 months:

28 days - (28 days / 12 months x 10 months) = 28 days. - (2.33 days x 10 months) = 4.66 days

STEP 2. We calculate the amount of the employee's debt for unworked vacation days:

RUB 19047.62 / 28 days x 4.66 days = 3170.07 rubles.

Personal income tax on this amount is 412 rubles. (3170.07 rubles x 13%).

That is, the employee's debt without personal income tax is:

RUB 3170.07 - 412 rubles. = 2758.07 rubles.

STEP 3. We define size limit deductions from the salary at the final settlement. The amount without personal income tax, on the basis of which it is determined, is:

RUB 10,476.19 - (10,476.19 rubles x 13%) = 9114.19 rubles.

The maximum amount that can be withheld from an employee is:

RUB 9114.19 x 20% = 1822.84 rubles.

It turns out that only this amount can be withheld from the employee's salary, although the employee's debt (2,758.07 rubles) is larger.

The manager decided not to collect the rest of the debt from the employee.

STEP 4. Determine the amount to be paid to the employee:

RUB 10,476.19 - 1822.84 rubles. - (10,476.19 rubles - 1822.84 rubles) x 13% \u003d 7528.35 rubles.

Now let's talk about insurance premiums. Vacation pay was paid to the employee in an amount greater than necessary. Consequently, the contribution base was overstated. But, as we have already said, we will make all adjustments in the current period - in the period of dismissal I Letter of the Ministry of Health and Social Development of Russia dated May 28, 2010 No. 1376-19.

That is, you will not have to recalculate insurance premiums during the vacation pay period.

Due to the deduction of unworked vacation pay, the employee will receive less money in the final calculation. And it is on this reduced amount that you will accrue the insurance premium. s paragraph 1 of Art. 11, art. 17 of the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums ...".

So, in the example discussed above, the base for calculating insurance premiums will be 8653.35 rubles. (10,476.19 rubles - 1,822.84 rubles). It is on the basis of this amount that it is necessary to show the amount of assessed contributions for June 2011 in personalized reporting in the form SZV-6-2 for the first half of 2011.

But if the amount of payments accrued to the employee in the dismissal quarter is less than the amount of debt for unworked vacation days, then you will have to adjust personalized reporting according to this worker at PFR Letter No. 08-26/5404 dated May 19, 2011. About how to do it correctly, we were told in the FIU.

From reputable sources

Deputy Manager of the Department of the Pension Fund of the Russian Federation for Moscow and the Moscow Region

“If in the billing (reporting) period the employer withholds vacation pay for unworked vacation days that were accrued in previous reporting periods, then a negative amount of additional charges may form.

In this case, corrective information is generated according to the SZV-6-1 or SZV-6-2 forms for the period in which the employee was granted leave, and they are submitted to the FIU along with the initial personalized accounting information for reporting period, in which unearned vacation pay from the employee was withheld.

In this case, the amount indicated in the form ADV-6-2 must be equal to the amount taken into account in the last calculation in the form RSV-1 approved Order of the Ministry of Health and Social Development of Russia dated November 12, 2009 No. 894n submitted to the Pension Fund. There is no need to make changes to the previously submitted calculation of RSV-1 insurance premiums” .

Please note that only accrued contributions to the Pension Fund need to be adjusted in the period when the employee took vacation in advance. No adjustments are required for contributions paid.

Example. Reflection in personalized reporting of a negative amount of additional charges on insurance premiums to the Pension Fund of the Russian Federation when deducting a debt from an employee

The rate of pension contributions to finance the insurance part of the labor pension for it is 26%.

Simonov A.A. took vacation in advance in the 1st quarter of 2011. The insurance premiums accrued and paid on it during this period amounted to 15,000 rubles. By order of the head, upon dismissal, it is necessary to withhold from him the amount of vacation pay for unworked vacation days.

The salary for 1 day worked in July amounted to 1000 rubles, unearned vacation pay is 1500 rubles. That is, as a result of withholding the debt from the employee, the amount of additional assessment of contributions for him for July will be negative: -130 rubles. ((1000 rubles - 1500 rubles) x 26%).

For all other employees (except Simonov A.A.) in the III quarter of 2011, insurance premiums in the amount of 25,000 rubles were accrued. And paid in the III quarter 24,870 rubles. (25,000 rubles - 130 rubles).

/ solution / The initial form CZV-6-2 for 9 months of 2011 will look like this.

Form SZV-6-2

OKUD code

OKPO code

R E E S T R
information on accrued and paid insurance premiums for compulsory pension insurance and insurance experience of insured persons

Information type:

No. p / p	FULL NAME. insured person							Work period
				accrued	paid	accrued	paid	from (dd.mm.yy)	to (dd.mm.yy)
1	2	3	4	5	6	7	8	9	10
…
4	Simonov Andrey Andreevich	011-222-333 44		-	-	-	-	01.07.2011	30.09.2011
…
Total for the register:				25 000	24 870

The corrective form CZV-6-2 for the 1st quarter of 2011 will be completed as follows.

Insurance premiums for the last three months (in 2010 for six months) of the reporting period for insured persons

No. p / p	FULL NAME. insured person	Insurance number of an individual personal account	Address for sending information about the status of an individual personal account	The amount of insurance premiums for the insurance part of labor pension		The amount of insurance contributions to the funded part of labor pension		Work period
				accrued	paid	accrued	paid	from (dd.mm.yy)	to (dd.mm.yy)
1	2	3	4	5	6	7	8	9	10
1	Simonov Andrey Andreevich	011-222-333 44	129000, Moscow, st. Kirova, d. 2, apt. 6	14 870We indicate the amount of insurance premiums in the period when the employee took leave in advance, reduced by the amount of negative adjustment
Total for the insured:		25 000	24 870

Information about corrective (cancelling) information:

With such filling out of personalized reporting, information on contributions accrued for the III quarter according to ADV-6-2 (25,000 rubles accrued, negative corrective additional charge - 130 rubles) will coincide with the information in the RSV-1 form.

Forgive the debt

Tax authorities consider expenses in the form of amounts of unworked vacation pay economically unreasonable And Art. 252 of the Tax Code of the Russian Federation; Letter No. 20-12/061148 dated June 30, 2008 from the Federal Tax Service of Russia for Moscow. Therefore, if you do not want to argue with them, then you need to reduce the income tax base in the period of dismissal by the amount of unearned vacation pay. At the same time, neither personal income tax, nor insurance premiums, nor reporting on them need to be adjusted. In addition, insurance premiums accrued on payments not taken into account for income taxation can be taken into account in tax expenses. X Letter of the Ministry of Finance of Russia No. 03-03-05/85 dated April 23, 2010.

It is always necessary to calculate the amount of debt if the employee has unworked vacation days at the time of dismissal. But if the debt is not very large and you don’t want to collect it from the employee (even for the reasons that you don’t want to make any adjustments in accounting), you can do this. For a while, you just need to forget about debt. That is, not to collect it from the employee, but also not to issue forgiveness of the debt. And after 3 years, this debt can be written off as hopeless th Art. 196, paragraph 1 of Art. 1102 of the Civil Code of the Russian Federation and you don't have to make any further adjustments.

After considering the issue, we came to the following conclusion:
In the event of dismissal of an employee own will the employer has the right to deduct for used, but not worked days of vacation. However, if there are no amounts accrued to the employee upon dismissal, it is not enough to fully repay the debt, or the restrictions established by the Labor Code of the Russian Federation do not allow the debt to be fully repaid, then the employee can voluntarily return the remaining part by depositing it to the employer's cash desk or transfer it to his current account. If the employee refuses to voluntarily reimburse vacation pay, the debt for unworked vacation days is not subject to judicial recovery.

Rationale for the conclusion:
In accordance with part one of the Labor Code of the Russian Federation, an employee has the right to terminate the employment contract by notifying the employer in writing no later than two weeks in advance, unless another period is established by the Labor Code of the Russian Federation or other federal law. Flow specified period begins the next day after the employer receives the employee's application for dismissal.
The employee has the right to apply to the employer with an application for termination of the employment contract at any time, including during the period of annual leave. The employer, having received a letter of resignation from the employee, is obliged to terminate the employment contract with him after two weeks, or can do this within the time period specified in the application, regardless of the fact that the day of dismissal falls on a vacation period.
Annual paid leave can be granted at any time of the working year (Labor Code of the Russian Federation). At the same time, the law does not allow the possibility of granting annual basic paid leave and additional paid leaves (except for leave for work in harmful or hazardous conditions) in proportion to the hours worked (see Rostrud dated 06/23/2006 N 947-6). Therefore, the situation when an employee who has taken a vacation leaves before he has acquired the length of service necessary for such a vacation is quite common.
According to part two of the Labor Code of the Russian Federation, the employer has the right to deduct upon dismissal of an employee before the end of the working year in which he has already received annual paid leave, for unworked vacation days. Accordingly, the employer has the right to withhold for those days of vacation, the right to which the employee's work experience does not give.
Deductions for unworked vacation days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of part one of Art. 77, paragraph 1, paragraph 2 and paragraph 4 of the first part, and the Labor Code of the Russian Federation. The case of termination of an employment contract - dismissal of one's own free will (part three of the Labor Code of the Russian Federation) - does not apply to such grounds. This means that when terminating the contract at the initiative of the employee, the employer has the right to deduct for unworked vacation days. Unlike the deductions provided for in paragraphs two, three and four of part two of the Labor Code of the Russian Federation, deductions for unworked vacation days can be made even if the employee has objections. A special decision of the employer to withhold is also not required (determination of the Penza Regional Court dated December 20, 2011 N 33-3297).
At the same time, it must be borne in mind that when deducting vacation pay for unworked vacation days, the restrictions on the amount of deductions provided for by the Labor Code of the Russian Federation must be observed. According to part one of the Labor Code of the Russian Federation, the employer, in the absence of other deductions, has the right to withhold in repayment of debt for unworked vacation days no more than 20% of the amount wages employee. The restrictions established by the Labor Code of the Russian Federation also apply to the amount of the final payment upon dismissal. In other words, the employer is not entitled to withhold from the last payment the entire amount owed to him if it exceeds 20% of the amount due (see, for example, the ruling of the Penza Regional Court of December 20, 2011 N 33-3297). In this case, even with the consent of the latter, the employer is not entitled to exceed the specified 20 percent deduction.
In the event that the employer was unable to withhold from the employee upon dismissal the entire amount of the debt or part of it, the employee can voluntarily deposit it into the organization's cash desk or transfer it to the employer's bank account. However, if an employee refuses to voluntarily pay debts for unworked vacation days, it is impossible to recover such debts in court.
The Supreme Court of the Russian Federation in No. 69-KG13-6 dated October 25, 2013 pointed out that if an employee is dismissed before the end of the working year, for which he has already received annual paid leave, the debt for unworked vacation days is not subject to judicial recovery, including if, during the calculation, the employer was unable to deduct this amount from the wages due for payment due to its insufficiency. This definition is included in the Overview judicial practice of the Supreme Court of the Russian Federation for the third quarter of 2013 (p. 5 of the section "Judicial practice in civil cases").
The position of the court is based on the fact that the current legislation does not contain grounds for the collection of debts for unworked vacation days in court. According to part four of the Labor Code of the Russian Federation, wages overpaid to an employee cannot be recovered from him, except for the following cases: a counting error, if the body for consideration of individual labor disputes recognizes the employee’s fault in non-compliance with labor standards or simple, if wages were overpaid to the employee in connection with his illegal actions established by the court. By virtue of the Civil Code of the Russian Federation, not only wages, but also payments equated to it, pensions, allowances, scholarships, compensation for harm caused to life or health, alimony and other amounts of money provided to a citizen as a means to existence, in the absence of dishonesty on his part and a counting error. These provisions of the law are consistent with the norms of international law and contain an exhaustive list of cases when it is allowed to recover overpaid wages from an employee.
Previously, the employer had a chance to recover from the employee the amount for unworked vacation days, since the issue was controversial and sometimes the courts satisfied such claims. See for example:
- determination of the Novgorod Regional Court dated 07.08.2013 N 33-1145/2013;
- determination of the Kirov Regional Court of July 11, 2013 N 33-2465/2013;
- Resolution of the Presidium of the Yaroslavl Regional Court dated April 10, 2013 N 44-g-30/13;
- determination of the Voronezh Regional Court dated January 22, 2013 N 33-116;
- Ruling of the Supreme Court of the Republic of Karelia dated 11.01.2013 N 33-111/2013.
Now you can't count on it. Since the conclusion about the impossibility of recovering vacation pay paid for unworked vacation days from a dismissed employee is included in the review of the judicial practice of the Supreme Court of the Russian Federation, it is mandatory for all courts of general jurisdiction.
If the employee, upon dismissal, issued a written obligation that, within a certain period, he would return to the employer the funds received for the vacation used in advance (part Money), but he did not fulfill his obligation, it will still not work to recover vacation pay in court. The existence of any agreements between the employee and the employer regarding the voluntary return of overpaid amounts is not indicated in the law as an independent basis for their forced collection (see the Supreme Court of the Russian Federation of March 14, 2014 N 19-KG13-18).

Prepared answer:
Legal Consulting Service Expert GARANT
Zhguleva Olga

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Komarova Victoria

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Under what circumstances does the right to withholding for leave arise upon dismissal

Six months after the start labor activity from a specific employer (and sometimes even earlier - by agreement of the parties or on the basis of part 3 of article 122 of the Labor Code of the Russian Federation), the employee receives the right to his first annual leave. According to Art. 115 of the Code, the duration of paid leave cannot be less than 28 days.

Advance leave upon dismissal before working for 12 months gives the employer the right to withhold for leave upon dismissal. After all, vacation pay is calculated for the entire period, that is, for 28 days, which are due to the employee once a year, but in this case the year has not been worked out, although the vacation has already been used.

When does the holiday pay ban apply?

Unnecessarily paid vacation pay for vacation received in advance, the employer may withhold from the salary of the resigning employee, with the exception of a few cases. So, according to par. 4 hours 2 tbsp. 137 Labor Code, withholding upon dismissal for the leave provided in advance cannot be made if the employee leaves for the reason:

• refusal to transfer to another job for medical reasons or because the employer does not have such an opportunity;
• downsizing of the employer or its liquidation, as well as a change of ownership, which led to the dismissal of the company's management;
• reinstatement by a court decision (labor inspectorate) of an employee who previously worked in this position;
• conscription for military service (including alternative);
• recognition of an employee as disabled for medical reasons;
• force majeure recognized Russian government as such and not allowing to continue working;
• death of the employer.

If at least one of the above grounds takes place, the employer is not entitled to withhold for leave upon dismissal. If the employee leaves for other reasons, then the employer has every reason to make a deduction for the used vacation from the employee’s salary upon dismissal . Withholding, according to part 3 of Art. 137 of the Labor Code, must be made within a month after the expiration of the period determined for the employee to repay the debt that has arisen in the form of overpaid vacation pay.

If we talk about deduction for unused vacation upon dismissal, then it is not made, because vacation pay in this case was not paid to the employee. Moreover, before dismissal, the employee is provided with appropriate compensation, calculated according to the rules on regular and additional holidays, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169 (hereinafter referred to as the Rules).

According to Art. 28 of the Rules, compensation is paid:

1. For a whole vacation, if the employee worked for 11 or more months or worked for more than 5.5 months and was fired due to the liquidation of the employer company, conscription for military service, or recognition as unfit for medical reasons.
2. Proportional to actual hours worked.

That is, when calculating compensation for vacation that was not used before dismissal, overpayment of vacation pay is not obtained, because they were not previously paid, while compensation payments are calculated according to actual data.

IMPORTANT! Also not allowed withholding compensation for unused vacation upon dismissal, for example, in the event of a subsequent reinstatement of an employee in a position, since neither the Labor Code nor any other normative act does not contain such grounds for deduction from wages. Moreover, previously paid compensation does not give the employer the right to refuse to grant leave to the reinstated employee.

The procedure for withholding vacation pay upon dismissal

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Withholding for unworked vacation days upon dismissal must be made by the employer, subject to the restrictions established by Art. 138 of the Labor Code of the Russian Federation. According to part 1 of the article, their amount should not exceed 20% of the amount of wages paid, even if the employee himself does not object to the deduction of a larger amount.

In the event that the amount of overpayment of vacation pay when making the final settlement with the employee upon dismissal exceeds the maximum allowable amount, he can voluntarily pay off the debt that has arisen. The refund can be made by depositing cash through the company's cash desk or transferring it to its current bank account.

If the dismissed employee does not do this, the employer will be able to claim the resulting debt from him only through the courts. Judicial practice on the issue of collecting debt from an employee due to the impossibility of making a withholding for unworked vacation days upon dismissal is very contradictory.

Don't know your rights?

Thus, some judges believe that deduction for unworked leave upon dismissal cannot be made dependent on whether the employee has sufficient income to cover such debts in the form of wages paid before dismissal (appellate ruling of the Supreme Court of the Republic of Karelia dated 11.01.2013 No. 33-111/2013).

Others are sure that if upon dismissal it is not possible to withhold the entire amount paid for unworked vacation, then the employer cannot demand repayment of such a debt from the dismissed employee. Unless, of course, we are talking about a counting error in the calculation or dishonesty of the employee himself - in these cases, the employer has such a right by virtue of Part 2 of Art. 137 of the Labor Code (decree of the Presidium of the Rostov Regional Court of September 15, 2011 No. 44g-109).

How to calculate the amount of overpaid vacation pay upon dismissal

The calculation of deduction for leave upon dismissal is made using the following formula:

UDNO = (DFO - DOS) × WHSD,

UDNO - retention for days unused vacation;

DFO - the number of actually taken vacation days;

DOS - the number of vacation days laid down in accordance with the vacation experience;

WHSD is the average daily earnings calculated at the time of payment of vacation pay.

Stages of calculation of intermediate indicators:

1. To calculate the DOS indicator, it is necessary to divide by 12 the number of vacation days required by law or an employment contract for a working year (minimum - 28 days). Then the resulting value should be multiplied by the number of actually worked months. If the received number of days turned out to be a fractional number, then it is rounded in favor of the employee (letter of the Ministry of Health and Social Development "On the procedure for determining the number of vacation days ..." dated 07.12.2005 No. 4334-17).
2. WHSD is calculated in the manner specified in Part 4 of Art. 139 of the Code, taking into account the adjustment for the hours actually worked, if it does not reach 12 months (clause 6 of the regulation, approved by the government decree “On the features of the procedure for calculating the average wage” dated December 24, 2007 No. 922).

So, the deduction for used in advance, but unworked leave is made in the amount of no more than 20% of the earnings paid upon dismissal. The amount of debt that exceeds the amount of actual deduction is repaid by the dismissed person on his own or collected by the employer through the court. It is important to remember that in some cases there is a ban on deductions upon dismissal (for example, due to the liquidation of the employer).

In practice, there are situations when an employee quits after taking a vacation, the right to which he has not yet fully earned. In this case, the accountant needs to determine whether it is possible to withhold the amounts for unworked vacation days, recalculate the bases for personal income tax and insurance premiums, and reflect settlements with the employee for tax purposes. In order to avoid difficulties in resolving these issues, we have step by step instructions for various options that may arise upon dismissal.

Employees are guaranteed annual paid leave, the duration of which must be at least 28 calendar days (Articles 114, 115 of the Labor Code of the Russian Federation). It is given not for a calendar year, but for a working year. This follows from the wording of Art. 124 and 137 of the Labor Code of the Russian Federation and is confirmed by the letter of Rostrud dated December 18, 2012 No. 1519-6-1. The working year is 12 months and is calculated from the date of employment with a particular employer. For example, an employee was hired on September 1, 2015. The first working year for him will be from September 1, 2015 to August 31, 2016, the second - from September 1, 2016 to August 31, 2017, etc.

For each month of employment, there are 2.33 days of paid leave (28 days: 12 months). But usually employees go on vacation before they have fully earned the right to it. So, leave for the first year of work can be granted after six months of continuous work with the employer (Article 122 of the Labor Code of the Russian Federation). But at this point, the employee has earned the right to only 14 days of vacation. Vacations for the second and subsequent years of work may be granted at any time of the working year (Article 122 of the Labor Code of the Russian Federation). Consequently, situations are possible when an employee goes on vacation for the next working year, having not yet earned a single vacation day at all.

Example 1

The employee got a job on October 3, 2016. The first working year for him ended on October 2, 2017.

From October 5, 2017, he goes on vacation for the second working year. In this case, all days of this vacation will be unworked. Indeed, in order to earn at least one day, he needs to work for half a month in the second working year. And he worked only two days (from October 3 to October 4, 2017).

Recalculation of vacation upon dismissal

The first thing an accountant should do when dismissing an employee is to check all his vacation days to determine if he has unworked days.

how many years and months the employee worked in the company. At the same time, the last month is considered as full if it is worked out by half or more. If it has been worked out less than half, the month is not taken into account in the calculation (clause 35 of the Rules on Regular and Additional Leaves, approved by the NCT of the USSR on April 30, 1930 No. 169);

the number of vacation days due to the employee for the entire time of his work in the company (earned vacation);

the number of vacation days that the employee took during the entire time of work in the company.

Example 2

The employee leaves on February 27, 2018. He was hired on October 10, 2016. During this time, he took two vacations of 28 days each.

1. At the time of termination, the employee had been with the company for one year (from October 10, 2016 to October 9, 2017), four months (from October 10, 2017 to February 9, 2018), and 18 days (from October 10 to October 27, 2018). February 2018). Since the last month has been worked out by more than half (18 days), it is considered as full. Therefore, the period of work of an employee in the company is one year and five months.

2. For a year of work, vacation is 28 days, and for five months - 12 days (28 days: 12 months x 5 months). Thus, the employee earned 40 days of vacation (28 days + 12 days) for the entire time of work.

3. The number of vacation days taken off is 56 days.

4. The number of unworked vacation days is 16 (56 days - 40 days).

Withholding for unworked vacation days

If the employee at the time of dismissal took more days off than he earned, the company has the right to withhold excess vacation pay from the amounts due to the employee upon dismissal (Article 137 of the Labor Code of the Russian Federation). At the same time, the amount of deductions cannot exceed 20% of the amounts paid (Article 138 of the Labor Code of the Russian Federation). According to the clarifications of the Ministry of Health and Social Development of Russia, given in a letter dated November 16, 2011 No. 22-2-4852, deduction is made from the amount received by the employee in his hands, minus personal income tax.

Please note that if an employee owes more than 20% of the amount paid for unearned vacation pay, the company cannot oblige the employee to return the excess amount.

The fact is that, based on the provisions of Art. 114 and 139 of the Labor Code of the Russian Federation, vacation pay is the average salary of an employee. And the article of Art. 137 of the Labor Code of the Russian Federation establishes a ban on the recovery of overpaid wages to an employee, with the exception, in particular, of a counting error. This is considered an error made during arithmetic calculations (letter of Rostrud dated 01.10.2012 No. 1286-6-1, Ruling of the Supreme Court of the Russian Federation dated 01.20.2012 No. 59-B11-17). But since the company calculated vacation pay (including for unworked vacation days) correctly, there can be no question of any calculation error.

Thus, the company cannot force the employee to return the amounts overpaid to him. The courts confirm this. Thus, the Supreme Court of the Russian Federation, in Ruling No. 74-KG14-3 dated September 12, 2014, indicated that labor and civil law do not contain grounds for recovering the amount of the debt in court from the employee who used the vacation in advance, if the employer was actually unable to deduct for the unworked vacation days due to the insufficiency of the amounts due in the calculation. A similar conclusion is contained in the rulings of the Supreme Court of the Russian Federation of August 29, 2014 No. 70-KG14-4, of March 14, 2014 No. 19-KG13-18, of October 25, 2013 No. 69-KG13-6.

When an employee leaves, the following options are available:

the amount of payments is enough to deduct for unworked vacation days;

the amount of payments does not allow deduction in full, but the employee voluntarily repays the debt;

the amount of payments does not allow for deduction, and the employee refuses to repay the debt.

Consider what consequences for personal income tax, insurance premiums and income tax will entail these options.

Option 1: the amount of payments is enough to keep

The worker went to another vacation. He was awarded vacation pay in the amount of 60,000 rubles. After some time in the same tax (settlement) period, he quits. The amount of accruals to the employee upon dismissal is 70,000 rubles. Payment for unworked vacation days - 10,000 rubles. To simplify the example, we will assume that the employee had no other income and no personal income tax deductions are provided to him.

First, we will determine whether it is possible to withhold the entire amount for unworked vacation days from payments due to the employee upon dismissal.

The amount due to the employee upon dismissal minus personal income tax is 60,900 rubles. (70,000 rubles - 70,000 rubles x 13%). The maximum possible deduction from this amount is 12,180 rubles. (60,900 rubles x 20%). In our case, you need to keep 8700 rubles. (10,000 rubles - 10,000 rubles x 13%). Thus, the amount of payments to the employee is enough to keep the entire amount. As a result, the employee will receive 52,200 rubles in his hands.

personal income tax

The calculation of personal income tax amounts from income received by an employee is carried out by the company on an accrual basis from the beginning of the calendar year, taking into account the amount of tax withheld in previous months (clause 3 of article 226 of the Tax Code of the Russian Federation). When paying vacation pay (including for unworked vacation days), the employee received an income in the amount of 60,000 rubles, and the company, on the basis of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation lawfully withheld from him personal income tax in the amount of 7800 rubles. (60,000 rubles x 13%).

Upon dismissal, part of this income attributable to unworked vacation days is withheld from the payment due to him (that is, part of the vacation pay is actually returned). In Letter No. 03-04-07/62635 dated October 30, 2015, the Ministry of Finance of Russia clarified that if an employee returns previously paid vacation pay to the employer, such amounts will not be recognized as the employee's income. Accordingly, it is necessary to adjust the tax base for personal income tax for the tax period according to this employee. In this case, the tax agent has an overpayment of personal income tax. These clarifications of the financiers were brought to the attention of the lower tax authorities by the letter of the Federal Tax Service of Russia dated November 11, 2015 No. BS-4-11/19749@.

Please note: the tax agent is not entitled to set off the above overpayment against future personal income tax payments, but can only return it (letter of the Federal Tax Service of Russia dated 06.02.2017 No. GD-4-8/2085@). The fact is that the payment of personal income tax at the expense of tax agents is not allowed (clause 9 of article 226 of the Tax Code of the Russian Federation). Consequently, the transfer to the budget of an amount exceeding the amount of tax actually withheld from the income of individuals is not a payment of personal income tax. In this case, the tax agent has the right to apply to the tax authority with an application for the return to the current account of the amount that is not personal income tax and erroneously transferred to the budget.

Upon dismissal, the employee accrued income in the amount of 70,000 rubles, personal income tax from which is 9,100 rubles. (70,000 rubles x 13%). The company must transfer this tax to the budget no later than the day following the day of payment (clause 6, article 226 of the Tax Code of the Russian Federation).

Due to the recalculation of vacation pay, the amount of income received by the employee in the period of their payment has decreased. The provisions of paragraph 6 of Art. 81 of the Tax Code of the Russian Federation oblige the tax agent to submit an updated calculation of 6-personal income tax, if distortions are revealed in the previously submitted calculation, as well as errors that lead to an understatement or overstatement of the amount of tax. In our case, the amount of tax payable to the budget for the period of accrual of vacation pay turned out to be overstated. Therefore, the company must submit an updated calculation of 6-NDFL for this period.

Insurance premiums

The basis for insurance premiums is formed by payments and remuneration accrued in favor of an individual from the beginning of the calendar year (clause 1, article 421 of the Tax Code of the Russian Federation). In our example, in the vacation pay period, this base was 60,000 rubles. When an employee was dismissed due to deduction for unworked vacation days, the amount of previously accrued vacation pay was reduced and amounted to 50,000 rubles. (60,000 rubles - 10,000 rubles). In addition, payments in the amount of 70,000 rubles were accrued to him. Thus, in the period of dismissal, the base for calculating insurance premiums is 120,000 rubles. (50,000 rubles + 70,000 rubles). Based on this value, in the month of dismissal, the company calculates the insurance premiums payable, minus the amount of insurance premiums for the previous months of the year (clause 1, article 431 of the Tax Code of the Russian Federation).

Please note that in this situation, it is not necessary to adjust the base in the period of accrual of vacation pay. After all, the company, when calculating them, acted in accordance with the requirements of the law and did not make any mistakes and distortions. Accordingly, it should not provide an updated calculation of insurance premiums for this period. This is confirmed by the explanations given in the letter of the Ministry of Health and Social Development of Russia dated May 28, 2010 No. 1376-19. And although they were given at a time when the procedure for calculating insurance premiums was regulated by the provisions of the Federal Law of July 24, 2009 No. 212-FZ, in our opinion, they are applicable now. The fact is that the procedure for calculating insurance premiums, provided for by Chapter 34 of the Tax Code of the Russian Federation, is similar to that established by the above law.

Note that there are letters from the Federal Tax Service of Russia dated 10/11/2017 No. GD-4-11 / 20479, dated 08.24.2017 No. BS-4-11 / 16793@, in which the tax authorities talk about the need to submit an updated calculation of insurance premiums when withholding for unworked vacation days. But they are talking about a situation where negative values ​​appear due to retention in the calculation. We'll talk about when this happens below.

income tax

Vacation pay is taken into account as part of labor costs (clause 7 of article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 22, 2016 No. 03-03-06/1/43097). Since they were accrued in accordance with the requirements of the law, their entire amount (including those issued in advance for unworked vacation days) is rightfully included in the expenses of the reporting period in which the employee was on vacation. This means that the company did not make any mistakes and distortions of the tax base of this period. Therefore, adjustments in connection with the subsequent deduction of overpaid vacation pay are not necessary.

The holding operation refers to the period of dismissal of the employee. Its result is the receipt of the employee's funds in the property of the company. That is, she receives income. Since it is not related to sales, it must be taken into account as part of non-operating income on the basis of Art. 250 of the Tax Code of the Russian Federation.

The financiers and tax specialists also think so (letters of the Ministry of Finance of Russia dated December 3, 2009 No. 03-03-05 / 224, the Federal Tax Service of Russia for Moscow dated January 11, 2007 No. 21-08 / 001467@). At the same time, they indicate that income should include the amount that was previously taken into account in expenses. Thus, at the date of deduction, the company takes into account excess accrued vacation pay in the amount of 10,000 rubles. as part of non-operating income.

Option 2: the employee repays the debt

Let's change the conditions of our example. Payments to an employee upon dismissal are 10,000 rubles, and vacation pay for unworked vacation days is 20,000 rubles. The total amount of vacation pay paid to the employee is 60,000 rubles.

In such a situation, the amount on hand will be 8700 rubles. (10,000 rubles - 10,000 rubles x 13%), and the company can only keep 1,740 rubles from it. (8700 rubles x 20%). Accordingly, the employee is left with a debt in the amount of 15,660 rubles. (20,000 rubles - 20,000 rubles x 13% - 1,740 rubles). The employee voluntarily agreed to repay the debt.

personal income tax

All of the above with regard to the withheld amounts of vacation pay for days not worked is also true for a situation where an employee voluntarily repays a debt. That is, the company must adjust vacation pay in the period of their accrual and submit an updated calculation of 6-personal income tax for this period.

Insurance premiums

In the period of accrual of vacation pay, the base for insurance premiums was equal to 60,000 rubles. She made contributions to total amount 18 000 rub. After recalculation in the period of dismissal, the base for calculating insurance premiums is 50,000 rubles. (60,000 rubles - 20,000 rubles + 10,000 rubles). Insurance premiums from it will amount to 15,000 rubles.

As you can see, the amount of insurance premiums and the base has decreased. Accordingly, the company has an overpayment on contributions, which is offset against future payments on the relevant insurance premiums (clause 1.1, article 78 of the Tax Code of the Russian Federation).

A decrease in the base and amount of insurance premiums will entail the need to submit an updated calculation of insurance premiums for the period of accrual of vacation pay. This is explained as follows. Section 3 of the calculation provides personalized information about the insured persons. They include data on accrued payments and insurance premiums for the last three months of the billing (reporting) period. Since these values ​​have decreased, negative values ​​will appear in the calculation for the dismissal period:

on the base: 50,000 rubles. - 60,000 rubles. = -10,000 rubles;

on contributions: 15,000 rubles. - 18,000 rubles. = -3000 rub.

But the procedure for filling out the calculation (approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / 551@) does not provide for the indication of negative values ​​in the calculation. In addition, tax authorities send information from the calculation to the FIU for maintaining individual (personalized) records (clause 1, article 11.1 federal law dated 01.04.96 No. 27-FZ "On individual (personalized) accounting in the system of compulsory pension insurance"). And if this information cannot be taken into account on the individual personal accounts of the insured persons, they are returned back to the tax authorities (clause 2, article 11.1 of the Federal Law of 01.04.96 No. 27-FZ). In a letter dated August 24, 2017 No. BS-4-11/16793@, the Federal Tax Service of Russia indicated that one of the reasons for the refusal to accept information by the PFR authorities is the indication of negative values ​​in them. Such data cannot be reflected in the individual personal accounts of insured persons in the compulsory pension insurance system, since this may violate their rights. Due to this tax authorities on the ground, instructions were given to require in such cases the payers of insurance premiums to submit an updated calculation.

So, in our example, the company will need to submit an updated calculation for the vacation pay period, in which it is necessary to reflect the adjusted amounts of vacation pay and insurance premiums.

income tax

The income tax consequences will be exactly the same as in the first option. The company includes the money returned by the employee on the day they are received as part of non-operating income.

Option 3: the employee does not return the debt

Let's use the conditions of the example for the previous option. The only difference is the debt in the amount of 15,660 rubles. The worker refused to return. The company writes off this debt.

personal income tax and insurance premiums

There will be no tax implications. This was confirmed by the Ministry of Finance of Russia in a letter dated December 26, 2017 No. 03-04-06 / 86736. The financiers pointed out that when the organization writes off the debt, the former employee does not receive additional economic benefits in addition to the most overpaid wages. The income tax was withheld from this salary.

Therefore, there are no additional tax liabilities for former employee and the organization as a tax agent in connection with the write-off of unpaid wage debt does not arise.

It should be noted that earlier the specialists of the financial department believed that when writing off a debt, an employee gains an economic benefit in the form of the amount of debt not returned to him and, accordingly, income subject to personal income tax at a rate of 13% (letter dated June 17, 2014 No. 03-04-06 /28915).

There will be no consequences for insurance premiums either. Since vacation pay for unworked days was paid to the employee, the company rightfully accrued insurance premiums on them. And since the employee does not return this payment, there are no grounds for adjusting the base for insurance premiums.

income tax

As already mentioned, during the holiday pay period, the company rightfully included their entire amount in labor costs. And if the employee repaid the debt and the company had non-operating income in connection with this, there were no grounds for excluding the amount of vacation pay for days not worked from the composition of expenses.

But if the employee does not return the debt, the costs incurred by the company to pay for unworked vacation days cease to meet the criteria for recognition of expenses established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. After all, they are not aimed at generating income. This means that the amount of the outstanding debt must be excluded from the composition of the cost of wages for the period of accrual of vacation pay. The tax authorities confirm this (letters of the Federal Tax Service of Russia for Moscow dated June 30, 2008 No. 20-12 / 061148, dated April 17, 2006 No. 21-07 / 30342@).

Please note: it is not necessary to exclude from expenses insurance premiums accrued on unreturned vacation pay for days not worked. In its letters, the Ministry of Finance of Russia has repeatedly explained that Art. 270 of the Tax Code of the Russian Federation does not contain a ban on accounting for insurance premiums accrued on payments and remunerations that are not recognized as expenses for the purposes of Chapter 25 of the Tax Code of the Russian Federation (letters dated 21.10.2016 No. No. 03-03-06/1/27634, dated July 15, 2013 No. 03-03-06/1/27562).

Since the amount of expenses taken into account in the period of accrual of vacation pay will decrease, this will lead to the need to pay additional income tax. Accordingly, the company will have to submit an updated income tax return for this period (clause 1, article 81 of the Tax Code of the Russian Federation).

There are situations when an employer must deduct for unworked vacation days upon dismissal of an employee. This happens when an employee takes his vacation in advance.

According to the Labor Code of the Russian Federation, an employee can go on vacation six months after being hired. In this case, he is given 28 calendar days, although the employee has earned only 14 days. It turns out that he spent 14 days in advance.

If the employee decided to quit before the end of his working year, for which he had already taken a vacation, the employer has the right to deduct for the vacation used in advance upon dismissal.

The exception is when an employee leaves:

• in case of refusal to transfer to another position, since he can no longer hold this position according to the conclusion of the medical commission - clause 8 of Art. 77 of the Labor Code of the Russian Federation;
• upon liquidation of the enterprise - paragraph 1 of Art. 81 of the Labor Code of the Russian Federation;
• upon termination of the activities of the IP - paragraph 1 of Art. 81 of the Labor Code of the Russian Federation;
• when abbreviated - paragraph 2 of Art. 81 of the Labor Code of the Russian Federation;
• when changing the owner of the enterprise - paragraph 4 of Art. 81 of the Labor Code of the Russian Federation;
• when calling an employee for urgent military service - paragraph 1 of Art. 83 of the Labor Code of the Russian Federation;
• upon reinstatement in this position of an employee who previously held it - paragraph 2 of Art. 83 of the Labor Code of the Russian Federation;
• if the employee is recognized by the medical commission as completely unfit for work - clause 5 of Art. 83 of the Labor Code of the Russian Federation;
• at the death of one of the parties to the employment contract - paragraph 6 of Art. 83 of the Labor Code of the Russian Federation;
• upon the onset emergencies, as well as man-made and natural disasters - paragraph 7 of Art. 83 of the Labor Code of the Russian Federation.

Withholding vacation pay upon dismissal is the right of the employer, and not his obligation. He independently decides whether to make a deduction from a resigning employee or not. If a positive decision is made, then the consent of the employee is not required.

In order not to be mistaken in the calculations, it is necessary to correctly determine the "vacation" experience. To do this, you need to calculate the number of whole months and days from the date this employee was hired to the date of his dismissal.

By general rule, if the number of days is more than 15, then you need to round up to a whole month.

If there are less than 15 days, then down to a whole month.

For example, an employee has 7 months and 16 days of "holiday" experience. When rounded, it turns out that he needs to calculate as 8 months.

28/12 * M, where M is the number of months of vacation experience.

For example, for 8 months of unused vacation, the employee is entitled to 28 / 12 * 8 = 19 days of vacation.

The employee was paid vacation pay for 28 calendar days of vacation in the amount of 38,300 / 29.3 * 28 = 36,600 rubles.

Consequently, the employer must make a withholding for leave upon dismissal in the amount of 36,600 - 24,836 = 11,764 rubles.

When holding, you must adhere to paragraph 1 of Art. 138 of the Labor Code of the Russian Federation. That is, the employer does not have the right to withhold from the employee more than 20% of his salary. Therefore, holiday pay deductions will be limited to this limit. Even at the written request of the employee, the employer cannot deduct more than this limit.

If the amount of all payments upon dismissal is less than the amount of deduction, then the employee can voluntarily pay the missing amount to the cash desk of the enterprise or transfer it to the current account.

If the employee refuses to do this voluntarily, then the employer has the right to go to court with a claim for the recovery of overpaid amounts from him, on the basis of Art. 382 and Art. 383 of the Labor Code of the Russian Federation.

Is deduction for unworked vacation days always allowed?

The labor legislation of our country really allows deductions from the wages of retiring employees. Here it is necessary to observe only one important condition: the deduction will be legal if the employee leaving the organization actually received leave for the year that he had not yet fully completed. Only in such a situation will the employer really have the legal right to exercise unilateral withholding.

However, there will be certain exceptions to the above rule. In particular, the current regulations established a list of special circumstances of dismissal, in which the retention of funds is unacceptable. Such situations include the following:

1. If the employee officially refused to be transferred to another position, which is required by him in accordance with the received medical indications. In this case, the only way to resolve the situation will be the dismissal of the employee for special reasons. However, here the employer will not have the right to exercise a withholding.
2. The dismissal of an employee is associated with the reorganization of the institution or with the complete liquidation of the organization. In this case, the dismissal also occurs due to circumstances beyond the control of the employee. Therefore, the employer cannot intentionally withhold vacation pay.
3. If an employee leaves on the basis of a redundancy order, which was issued by the head of the organization or other authorized person. These rules will also apply to individual entrepreneurs.
4. If during the direct dismissal of an employee there was a change of ownership of the organization's property. They may be: CEO company, the chief director of the institution, as well as other persons.
5. If professional activity employee was interrupted due to his assignment to military service. In this case, such departure of an employee will be equated to dismissal due to circumstances beyond his control.
6. If the departure of an employee was the result of the return to this position of a former employee, in accordance with the order of a judicial institution or other authorized organization.
7. If other emergency circumstances have occurred that are not dependent on the will of the parties, which are a direct obstacle to the further continuation of professional relations. This may include, for example, the introduction of martial law in the country, a major natural disaster, accidents, epidemics, etc.

In what case can unworked vacation days appear?

Many modern workers they simply do not understand the mechanism for accruing unworked vacation days. That is why, in the case of deductions from wages, they very often have unfounded claims against their employer. Consider an example of the occurrence of unworked vacation days:
“Vasin I.V. got a job at Klever LLC as a manager on 07/01/2018. In accordance with current rules labor law the full right to issue the first vacation period, the standard duration of which is exactly 14 days, arose in January 2019. However, for that period of time, the employee needed to receive a full-fledged vacation, the duration of which is 28 calendar days. He asked for such a leave from the employer, to which he received a positive response from the boss.

While on vacation Vasin I.V. unexpectedly found a new, more attractive job for him. Immediately after the end of the rest period, the employee filed a letter of resignation of his own free will.

Thus, at the time of the dismissal, the situation that arose looked like this: an employee who worked only half of his legal vacation used the entire rest period. We can say that 14 days of rest were taken from the company in advance. Consequently, on the basis of existing rules, the employer has a legal opportunity to make a deduction from the accrued wages of a subordinate.

If we talk about the basic principles for establishing the exact amount of deduction for vacation, a standard scheme is applied here, which is also used during the calculation of vacation pay. The main indicator in this case will be the size of the average salary of an employee. Further, this amount will need to be multiplied by the exact number of vacation days that were taken by the employee in advance and had not yet been worked out by him at the time of direct dismissal.

Deduction entries for unworked vacation days

Of course, withholding wages is a serious procedure in which every action of the employer must be documented. This is necessary so that in the future the head of the organization has all the necessary confirmation of the fact that he really did everything right and did not violate the legal rights of the employee. It is possible that an employee will want to make appropriate claims regarding the actions of his own boss.

During the implementation of the deduction from wages, the main information must be fixed by an authorized person in accounting documents. For this, wiring is made. The rules and features of their compilation are similar to those that apply during the accrual of vacation pay. However, there will still be some differences here. First of all, all amounts that are withheld from the income of subordinates must be recorded in the documents with the appropriate “-” sign.

The debit of the accounts will look like this: 20 - main production, 26 - general business expenses, 44 - sales expenses, etc.

Particular attention in the implementation of withholding must be paid to the establishment of the tax base. In particular, it should be reduced by the overcharged amount of vacation pay.

As for the main features of the calculation, they will all look standard. After the amount of deduction has been officially established, the employer will be able to start preparing other required documents. The main one in this case will be the order of the head of the company regarding the deduction of a certain amount of money from the employee's earnings.

Is it possible to do without deductions for vacation?

For many employers, the process of withholding money for an employee's unworked vacation is not a very pleasant procedure. This is quite understandable, because such news can spoil the relationship between the employer and the resigning subordinate. Moreover, an employee may consider such a decision of the boss to be absolutely unfair and try to contact the appropriate authorities.

That is why modern employers often wonder if it is possible to somehow avoid retention? To do this, you can use the following methods:

1. Preliminary signing by the parties labor relations a special debt forgiveness agreement. Such a document is most often found in situations where an individual entrepreneur acts as an employer. The agreement prescribes all the nuances of resolving the situation in which the employee will not work all the vacation days at the time of dismissal. document in without fail must be signed by both the head of the organization and the employee himself.
2. In some cases, even in the absence of a prior agreement, the employer may simply "forgive" the employee and release him from the organization without any forced deductions. Similar situations are also most often found in individual entrepreneurs. In some cases, such solutions will indeed be optimal, especially if we are talking about a very small number of unworked vacation days. Here, the employer can simply save himself from additional worries regarding the preparation of the required documents, filling out financial statements and other actions.