Number of vacation days according to tk. Annual leave - how to take it, how much holiday pay should be paid

Vacation, according to Art. 107 of the Labor Code of the Russian Federation: one of the types of rest time due to every employee. Unlike breaks or days off, this is an extended period when an employee does not need to perform his or her job duties. Each person manages this time at will. Let's consider how many days of vacation are required per year and what are the rules for providing vacation.

The Labor Code interprets vacation as a long period of rest with the employee retaining not only his place, but also his earnings. Such rest is provided to all employees annually (Article 114 of the Labor Code of the Russian Federation). This rule applies to any employers, be they individuals, individual entrepreneurs or organizations of all possible forms.

Providing annual paid time off is an absolute responsibility. Violation of it threatens the employer with administrative, and in especially severe cases, criminal liability.

There are two types of paid leave:

• basic, which applies to all employees;
• additional, provided for special working conditions.

In addition to annual leave, when the employee retains his salary, there are also unpaid leaves. For most employees, this is provided with the consent of the employer. But there are categories of employees who are entitled to such leave by virtue of the law:

• WWII participants;
• pensioners who continue to work;
• family members of military and law enforcement officers who died in service;
• working disabled people.

Unpaid days must be provided to any employee in important cases: birth of a child, wedding, death loved one. The list of situations when an employee can exercise his right to additional rest is open. In the organization itself, the collective agreement also contains other conditions for providing leave without pay.

Special leave can be taken by an employee to take exams in educational institution: introductory, intermediate or final (paid and at your own expense). The employer’s obligation to release the employee and pay him occurs only if two conditions are met:

• the educational institution (university or secondary educational institution) has a state license and accreditation;
• This is the first time that an employee receives education at this level.

Duration of vacation

The minimum number of vacation days that employees are entitled to is established by law. According to the norm of Art. 115 of the Labor Code of the Russian Federation is 28 days a year. This refers to so-called calendar days, that is, the duration of rest includes not only working days, but also weekends, 4 in total a full week. There is no maximum limit. Each employer, in agreement with the team, has the right to decide how long the vacation lasts in the organization.

The main leave may be more than the minimum by virtue of the law. Thus, the following employees are entitled to extended rest time:

• minors - 30 days;
• civil servants - 35 days;
• municipal employees - 30 days;
• judges - 30 days;
• police officers and prosecutors - 30 days;
• State Duma deputies - 42 days;
• rescuers - 30-40 days;
• those working with chemical weapons - 56 days;
• teachers and lecturers - 56 days;
• educators - 42 days;
• doctors and medical staff - 48 days;
• candidates of science - 36 days;
• Doctor of Science - 48 days.

The duration of additional vacations is also established by law. The Labor Code provides additional days for categories such as:

• workers of hazardous and hazardous industries - at least 7 days;
• employees with work of a special nature - from 2 days (determined by the Government for each individual case);
• employees with irregular hours - at least 3 days;
• workers of the Far North - 24 days, equivalent to CS areas - 16 days.

As in the case of basic leave, only the lower limit is established by law. If an employer wants to extend the rest of his employees and pay, he has the right to do so. The duration of the main or additional leave, which differs from the generally accepted one, is prescribed in the collective agreement.

Dividing vacation into parts

The employer must ensure that employees are provided with holidays every year and that the minimum duration of holidays complies with legal requirements. But for an employee, vacation is the exercise of the right to rest. There is no obligation to take vacation. This allows employees to abuse their rights in some cases, which will result in trouble for their employers during inspection.

If an employee does not want to take the entire vacation, he has the right to divide it into parts. The law allows this, establishing only one restriction: one of these parts must be no shorter than half of the standard leave, that is, two weeks. This requirement is justified from a medical point of view. 14 days - minimum term, necessary for the body to restore normal performance.

The rest of the rest time is distributed randomly throughout the year. The employee decides how much and when to take vacation. It is only necessary to agree on the terms with the employer in advance. The total duration of all parts of the vacation should not exceed due to the employee number of rest days.

Vacation schedule

Leave under the Labor Code for a newly hired employee is possible after six months. However, the employer can do this earlier if there is such a need or opportunity. Then all employees are entitled to a long rest annually.

The duration of annual leave for most employees is not strictly fixed. They can relax at any time of the year. The exception is those organizations whose work is highly seasonal. For example, teachers use their right to rest almost exclusively in the summer, during long holidays. At other times, their absence from work causes difficulties in organizing normal training.

The rest time of each employee is recorded in a special personnel document- vacation schedule. It is drawn up in advance and should be brought to the attention of the team two weeks before the new year. Considering the need for coordination with the trade union, planning department and accounting department, it is advisable to begin preparations in November.

The schedule is drawn up taking into account the wishes of the employees themselves and the opinion of the employer, who is interested in the smooth operation of the organization. Parents of schoolchildren and younger children primarily receive vacations during the summer months. Others may be offered other terms. For part-time workers, the dates when vacation is due must coincide with those for the main job.

Design rules

The procedure for granting vacations throughout the year is determined by the schedule. This is a mandatory document that must be drawn up in every organization. The only exceptions can be so-called micro-enterprises, the number of employees of which is less than 15 people - simplification and reduction of personnel documentation is provided.

The start of the vacation is formalized by order. It is most convenient to use their unified forms T-6 or T-6a (to be provided to several employees at the same time). It is enough to enter all the necessary information into the already formed form. It is important to include information about the employee’s length of service in the order. This is necessary to correctly determine the duration of rest.

Orders also formalize procedures such as rescheduling vacations and extending vacations. Before issuing an order for the early recall of an employee, it is necessary to obtain his consent. Refusal to interrupt vacation is the employee’s legal right, not disciplinary offense. There should be no punishment. Exiting vacation after the end of the holiday does not require additional registration.

Replacement of vacation with cash payment

During the annual vacation, the employee retains his earnings. Vacation pay is calculated according to the rules of Art. 139 of the Labor Code of the Russian Federation and are issued before the start of the vacation. When calculating, all payments received during the past year are taken into account.

The law does not provide for the replacement of rest with cash payments. More precisely, the minimum vacation of 4 weeks is not compensated. The remainder exceeding the period may not be used, but the employee's vacation pay must be paid.

The only case when all vacation days can be “taken with money” is dismissal. When calculating, the employee is paid for all vacation days that he did not manage to use in the current year, as well as earlier. If the year has not been fully worked, the number of days is calculated in proportion to the length of service giving the right to receive leave.

Moreover, such a period is considered minimal, so a vacation period less than the specified amount is not provided. But there may be more than what is established in Article 115. The employer can increase the amount of legal rest at his own discretion, and this can be done to an unlimited extent. But such unauthorized increases in vacation periods are rarely practiced.

But there are special categories of employees who, according to their employment contract, have additional rest time annually. by law, it is due to those employees who work in special conditions, for example, have irregular schedule or especially difficult conditions labor.

Suitable for all working people. Every year, an employee has the right to rest as many days as prescribed for him in the employment contract. But the contract itself is drawn up taking into account legal norms and cannot contradict labor standards. In accordance with this, each category of employees has its own vacation periods.

Each employee is provided with a basic leave of 28 days. This amount is stipulated by Article 115 of the Labor Code of the Russian Federation. You can take a vacation at any time, theoretically there are no restrictions, except for the first year of work. New employee can claim rest only after six months. Moreover, after six months, he can immediately claim the entire segment allotted to him by law. There are special categories that are entitled to vacation not after six months of work, but even earlier. This list includes women who are expecting a child, minor employees, as well as those who adopted a baby before the age of three months. Part-time workers can also take leave earlier, provided that their main place of work has a suitable period for rest. In the second year of work and all subsequent years, the duration of the vacation period is not standardized by law. In fact, you can choose it completely even at the beginning of the working year. The main thing is that the time has been previously discussed with the employer.

According to the Labor Code, this is not the only established rule when assigning rest to employees. It is also important to have a predetermined order in which employees are on vacation. This measure is mandatory, although it allows you to postpone previously established periods and take several days off-hours as vacation. The schedule itself, postponements of vacation, as well as the registration of days on account of vacation, are taken only with the agreement of the management of the organization and its approval.

Cases of increasing the duration of leave

The number of vacation days does not increase in proportion to the number of years worked. But this does not mean that you cannot count on a longer rest. There are categories that are entitled to additional leave.

Additional vacation periods are divided into:

• paid;
• unpaid.

Not compensated by the employer, but this period is not deducted from the total number of working days when calculating the average wages for calculating vacation compensation.

But we are more interested in paid additional rest, because this time can not only be taken off, but also, if desired, while remaining at work.

Article 116 of the Labor Code of the Russian Federation allows the employer to give his employees additional paid rest at his discretion. But there are also groups of people who can count on this privilege on an official basis. The same article 116 provides a list of working persons who are mandatory additional annual paid vacation time should be established.

The following may count on additional vacation days:

1. People employed in jobs that are classified as hazardous or hazardous.
2. Employees who are marked in labor agreement about the irregularity of their work or the special nature of the duties performed.
3. To all workers and areas equivalent to them.

Each of these categories is provided with an individual duration of additional calendar days of vacation. Some employees may combine several positions in their profession at once, in which case all additional vacation periods prescribed by law per year are summed up.

Irregular working hours

The employer decides how many vacation days are due per year to employees who have . It all depends on the specifics of the work and how often a person is involved in work in non-working hours.

According to the law, not only those professions that involve a traveling nature of work or work outside a specific organized place are considered irregular. If a worker has a stable place where he performs his job duties with an agreed standard schedule, but due to the nature of his profession he can be involved in solving some problems outside of normal work hours, then such work is also considered irregular.

The Decree of the Government of the Russian Federation No. 884 of 2002 stipulates the list of employees who can count on additional rest due to their irregular work hours.

It includes:

1. Leaders.
2. Deputy management staff.
3. Engineers, technologists and other technical staff.
4. Housekeeping staff.

This is a very approximate list and does not reflect all possible variations. When making a decision on issuance, one should focus on the fact that employees of a particular profession are involved in work duties during non-working hours. Some organizations monitor such aspects, as a result of which they expand or reduce the list of people included in this category.

The main question for the employer is how many days of additional rest should be provided.

There is no single standard for determining the period, but there is a minimum barrier below which it is prohibited to set it; it is established in Article 119 of the Labor Code of the Russian Federation. For non-standardization, at least three calendar days are provided. note that we're talking about not about working days. Like other vacation periods, additional rest is calculated in calendar equivalent.

Working with hazardous working conditions

Everything is provided based on legal standards, the main of which is the Labor Code. But this does not exclude the fact that the employer is obliged to prescribe rest periods in his local regulations. The collective agreement provides full list professions in the organization, indicating how long the vacation lasts for a particular category. The collective agreement allows general information, taken from the Labor Code, be specified, indicating only those points that directly relate to this company. When concluding an agreement with a new employee, labor document Individual working conditions that will apply to this person are also included.

In the case of harmful and/or dangerous working conditions, the vacation period is not assigned at the request of the employer, but if there is justification. Such justification can be the certification of the workplace. For this purpose, a commission is pre-appointed, which takes measures to assess the existing conditions. A certain gradation has been established that allows you to determine the degree of danger and harmfulness. In accordance with it, additional rest is prescribed, that is, the higher the harmfulness, the longer the vacation time. Those jobs that are awarded grades 2, 3 and 4 are considered dangerous.

Establishes that the permitted minimum barrier to additional rest is seven days. Additional rest of less than 7 days cannot be assigned to those employees who work in places with danger level 2. If the degree is higher, then the period is increased. The truth is that the code does not say about the proportionality of the increase; this point remains at the discretion of the organization’s management. The established degree of danger is not final and unchangeable. If the employer regularly takes measures to improve working conditions, then the harmfulness should decrease. According to the decrease in the degree of harm, additional rest may also decrease.

Work in the Far North

Work in the Far North is rightfully considered more difficult. The weather conditions are to blame; in addition, many works are carried out directly on the street, and not indoors.

People working in such conditions are entitled to significant additional benefits. They are paid an increasing factor, but in addition to this, they all receive additional rest, which must be paid for by the employer.

Article 321 of the Labor Code of the Russian Federation talks about the amount of rest that is provided to all people working in difficult weather conditions.

Unlike the previously announced categories, there is no freedom for the employer here, because the deadlines are specified specifically, without minimal barriers.

Additional time to recuperate is given to:

1. All workers in the Far North for a period of 24 calendar days.
2. People who work in areas equated to the Far North receive an additional 16 days a year.
3. Other areas in which there is an additional salary coefficient receive 8 days of additional paid vacation time.

If you need to find out how many days a part-time worker can take, then you need to focus on the general norms. Rest for part-time workers lasts as long as for main workers.

For northern workers or other categories of workers, a single rule applies. Rest can be summed up and selected at the same time, or it can be divided into parts and taken in stages. A separate amount of rest can be taken towards the main or additional vacation period.

Right to extended main leave

Let us give examples of such categories, and also clarify how many calendar days are added to them:

1. Minor employees are entitled to 31 days, instead of 28. Let us remind you that those under 18 can also take the specified time earlier than they have worked their first six months.
2. the period of the main period is increased to 30 days. The degree of disability does not matter.
3. Teachers, depending on their classification, rest for 42 or 56 days.
4. Doctors of Science are entitled to 48 days.
5. Candidates of Science - 36. Both of these categories can count on the provision of this time while working in government organizations.
6. If the work involves production, testing or testing chemical weapons, then 49 or 56 days of rest are required.

Calculation of vacation days in 2019 - example and general algorithm You will find how vacation is calculated in our article. And of course, you will find out whether anything has changed in this calculation since 2019.

How the duration of vacation is calculated: basic rules

• when sending an employee on vacation and issuing him vacation pay;
• payment of compensation for unused vacation with or without dismissal.

In both cases, the calculation of calendar days of vacation occurs according to the general scheme. It is based on the basic holiday rule, which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, this is the period of time provided for rest for employees of most companies.

Study the nuances of providing additional leave using materials from our website:

• “Additional leave for irregular working hours” ;
• “The Supreme Court clarified how to calculate the duration of additional vacations” .

Thus, the first thing you need to do before calculating calendar days for calculating vacation is to determine the employee’s length of service in the organization.

IMPORTANT! In general, a person can take vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can go on vacation earlier. Holidays for subsequent years are provided at any time according to the vacation sequence established by the employer.

After the length of service has been calculated, it is necessary to determine how many days according to the vacation calendar the employee is entitled to count. You need to proceed from the following: with the generally accepted 28-day vacation provided in calendar days, for each month worked the employee is entitled to 2.33 days of vacation (28 days / 12 months).

Calculating vacation time

We begin counting the length of service from the date the vacationer was hired. In other words, the calculation is carried out not according to calendar years, but according to so-called working years.

Example 1

For an employee who was employed on 04/11/2017, the first working year will be the period from 04/11/2017 to 04/10/2018, the second - from 04/11/2018 to 04/10/2019, etc.

When calculating vacation days for an employee’s worked period, we take into account the time when he:

• worked directly;
• did not actually work, but his position was retained;
• was on vacation at his own expense (but no more than 14 calendar days per year);
• forced to skip work due to illegal dismissal or suspension;
• was suspended without undergoing a mandatory medical examination through no fault of his own.

The answer to the question of whether vacation days are excluded when calculating vacation pay is partly positive. So, we exclude from the experience:

• periods of unpaid leave exceeding 14 days;
• "children's" holidays;
• time away from work without good reason.

How to correctly calculate the vacation period if it falls on a holiday

In Art. 120 of the Labor Code of the Russian Federation establishes a rule according to which non-working holidays that fall on vacation are not included in the vacation itself. In practice, there are 2 options for calculating vacation days:

1. The vacation period is indicated by its start date and the number of calendar days. In this case, the employee returns from vacation 1 day later.

Example 2

Leave was granted to the employee from 03/04/2019 for 14 calendar days. March 8 is a holiday, so he should start work not on March 18, 2019, but on March 19, 2019.

1. The vacation period is indicated by its start and end dates. In this case, the days of rest used are considered to be the days of the corresponding time period minus holidays.

Example 3

Leave was granted to the employee from 03/01/2019 to 03/14/2019. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls during this period, the vacation is considered to be used in the amount of 13 days.

When making calculations for vacation in an incomplete month, you should also take into account calendar days that fall within the period worked, and not just working days (actually worked). Yes, and holidays, as well as weekends that do not fall under the periods listed in clause 5 of the Regulations approved by government decree No. 922 dated December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .

Find out how to extend your vacation for sick leave during vacation.

How to calculate vacation days in 2019 (example)

Let us give an example of calculating the days of the billing period for vacation in 2019, taking into account the subtleties and nuances outlined above.

Let’s say an employee got a job at the company on June 17, 2016.

During his work period he:

• was ill from 12/04/2016 to 12/12/2016 and from 02/12/2017 to 02/19/2017;
• took vacation at his own expense from 04/07/2017 to 04/13/2017 and from 08/24/2017 to 09/13/2017;
• was on paid leave from 06/02/2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.

On January 15, 2019, he decided to quit, having previously taken off all the days that he did not use during his work.

see also “How to properly arrange leave followed by dismissal?” .

Let's see how many days of paid vacation he has the right to count on if the company has a standard vacation duration of 28 days.

Step 1. Determine the length of service.

The total length of service from 06/17/2016 to 01/15/2019 will be 2 years 6 months and 29 days.

We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods during which the employee’s place of work is retained.

Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:

• for the working year from 06/17/2016 to 06/16/2017 - 7 days (from 04/07/2017 to 04/13/2017);
• for the working year from 06/17/2017 to 06/16/2018 - 21 days (from 08/24/2017 to 09/13/2017).

The second period does not fit within the 14-day limit, which means that 7 days of excess will have to be excluded from the length of service.

Thus, the vacation period is 2 years 6 months and 22 days. Round up to full months, discarding 7 days, and we get 2 years and 7 months.

Step 2. Subtract the number of vacation days that the employee is entitled to for the specified period.

That's 56 days in 2 full year and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17) in favor of the employee. Total 73 days.

Step 3. Determine the number of unused vacation days.

During his work, the employee took leave three times:

• From 06/02/2017 to 06/22/2017. This period coincided with a non-working holiday on June 12, so not 21, but 20 days of rest were used.
• From 03/30/2018 to 04/19/2018. There were no holidays here, and the vacation was 21 days.
• From 08/29/2018 to 09/11/2018. There were no holidays here either, and the vacation was 14 days.

A total of 18 days remain unused (73 - 20 - 21 - 14). Their employee can take a day off immediately before dismissal - from 12/21/2018 to 01/15/2019 (including New Year holidays). So, calculating vacation in 2019 - an example with detailed description, produced.

Results

The current legislation contains a number of social guarantees for hired specialists, one of which is regular paid leave. During the given time, a citizen can recuperate, go on a tourist trip, and resolve accumulated matters. The rule on how many days of vacation according to the Labor Code of 2018 is the same for all employers, regardless of the characteristics of the business or form of ownership. In Art. 112 states that its minimum duration is 28 days.

In Art. 115 of the Labor Code of the Russian Federation states that the minimum duration of annual rest for hired specialists is 28 days. During the period of absence from work, the citizen retains his position and average salary.

In Art. 116 of the Labor Code of the Russian Federation lists categories of employees for whom the number of paid vacation days should be greater than the “standard” one. These include:

• Specialists working in conditions with harmful and dangerous factors - the minimum duration of additional release is 7 days. The number of days above the specified threshold, by agreement with the employer, can be replaced by a cash payment.
• Persons employed on an irregular schedule - the length of the “increase” to rest is determined by the regulatory documents of the Government of the Russian Federation, the municipality, and regional authorities. The minimum number of additional vacation days provided is three.
• Citizens whose workplace located in unfavorable natural conditions - a list of their additional benefits is given in federal legislation.

The list of persons entitled to additional rest may be expanded by federal legislation and local regulations of the employing company.

How many days of vacation are due per year: determine the length of service

The Labor Code of the Russian Federation specifies the minimum duration of vacation in terms of the year worked. According to the provisions of Art. 121, the length of service giving the right to rest includes the following periods:

• Time intervals when the specialist actually performed the assigned functionality.
• Periods when the employee was absent from service, but his position in the company was retained on the basis of current legislation or internal regulations of the enterprise (vacation time, national weekends and holidays, etc.).
• Time off: their inclusion in the length of service depends on how long the unpaid leave lasts. Time intervals within 2 weeks are added to the length of service; balances over the designated limit are not taken into account.
• Periods when a specialist was awaiting a medical examination, which he did not have time to complete due to the fault of the employer.
• The time when an employee was forced to stand idle, for example, waiting for a court decision on the issue of reinstatement after illegal dismissal.

The following periods are excluded from the length of service for calculating the number of vacation days under the Labor Code:

• time intervals when the specialist was not at work without good reason (absenteeism);
• periods when the employee was idle due to his own fault;
• days when the specialist was on “children’s” leave (for accounting, for caring for a newborn).

When calculating the length of service that gives the right to additional leave “for harmfulness”, only the days actually worked in unfavorable production conditions are summed up.

Vacation: 28 calendar days or working days

A comprehensive answer to the question of what is recognized as the “unit of measurement” of the length of paid vacation is given in Art. 120 Labor Code of the Russian Federation. It states that vacation is counted in calendar days and does not include national holidays.

Current legislation allows the calculation of the duration of rest in working days only in two situations:

• a specialist works under a fixed-term contract concluded for a period of up to 2 months;
• a citizen is employed by a company to perform seasonal work.

The maximum number of vacation days is not specified by law. This means that an employee has the right to take a paid vacation for a month or two at once, if his accumulated experience allows it, and the management of the employing company does not object.

When can you get accrued vacation?

The current legislation stipulates how many days of vacation are due to hired specialists and at what point a citizen has the opportunity to receive them. According to Art. 122 of the Labor Code of the Russian Federation, such a right arises after six months of continuous cooperation with the organization.

The law does not prohibit an employee from taking paid leave before the expiration of 6 months from the date of employment, unless the employer’s administration objects to such an initiative. Additionally in Art. 122 mentions categories of persons who can receive vacations at a convenient time, regardless of the will of management. These include:

• pregnant workers;
• minors;
• adoptive parents of children under three years of age.

The specified list can be expanded federal laws and internal acts of the employing company.

The Labor Code of the Russian Federation indicates how many days of vacation according to the 2018 law are due to hired specialists, it is indicated that they have the right to distribute this period into convenient time intervals, but one part must be at least 2 weeks.

In order to determine in advance the rest periods for hired specialists, companies draw up a vacation schedule on the eve of the new year. They collect information about wishes from employees and check it with real opportunities commercial structure, after which time intervals are determined.

When drawing up the schedule, it is taken into account how many days of vacation each of the organization’s employees has. If specialists have unused periods over the past years, they can take time off this year. The schedule is approved by management and is binding for both management and staff (Article 123 of the Labor Code of the Russian Federation).

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Our right to vacation is guaranteed by the Constitution of the Russian Federation, namely the Labor Code of the Russian Federation, as well as international conventions. Vacation in 2017 expressed in the number of days of rest per time worked. How much is due to whom and how it is all calculated is on the agenda today on the first working day of 2017.

We count and divide

Many employees at enterprises, due to major changes in legislation this year, often ask the same question to the accounting department or HR department: “How many days of vacation are required under the labor code in 2017?”. IN labor Relations almost no changes were made, so everything remained as is.

Article 115 of the Labor Code Russian Federation it is stipulated that an employee is granted annual paid leave of no less than 28 days. Also, Article 120 of the same code provides for counting vacation in calendar days (and not in working days).

If you do not violate this order of vacation breakdown, then the remaining parts of the vacation can have any duration, up to one or several days. Of course, there are exceptions that can be fixed in internal documents. For example, if the employer establishes a condition in the collective agreement that the minimum calculation of the number of vacation days is 3 days, then this will not be a violation.

What about weekends and holidays?

According to the law, weekends are included in the total duration of vacation, i.e. days like these will count "one size fits all", both weekends and working days. For example, if employee N. goes on vacation in 2017 for 14 calendar days, of which 4 are days off, then the employee will be paid all payments for 14 days.

The situation is the opposite with public holidays, since they are not included in the total vacation period. Let’s explain everything using the same example of employee N. If he went on vacation for 14 calendar days, but this period falls on 2 public holidays, then the calculation of the number of vacation days will be as follows: vacation days and payment will be accrued only for 12 days. This is discussed in Art. 112 Labor Code of the Russian Federation.

Increasing the number of vacation days

28 calendar days of vacation– this is the minimum period for which a person can go on vacation. The number of days can undoubtedly be increased. To do this, the employer needs to calculate the number of vacation days and indicate maximum term paid leave in an internal regulatory document (internal labor regulations or collective agreement). Also, such a norm can be signed in a contract with subordinates.

Of course, the legislator provided that the increased duration of vacation should not be a cover for tax evasion. So clause 24 of Art. 270 of the Tax Code of the Russian Federation stipulates that all costs for paying for extended vacations do not reduce taxable profit. So, if the number of vacation days for an employee increases in 2017, then expenses are written off only for those vacation pay that the employee is entitled to for 28 days, and for the remaining days the company must pay from its own profit.

We must not forget that accrued vacation pay is also deducted Personal income tax(to the local budget) and is also subject to insurance contributions (to extra-budgetary funds).

Number of vacation days in 2017

As is known, a number of professions and people with a certain status are entitled by law to more than 28 days. Who is entitled to the number of vacation days in 2017 can be found out below.

About northern vacation

Of course, it is not easy to work and live in the Far North. Therefore, such workers have more vacation time than others. The duration of the northern holiday consists of 2 parts:

Standard vacation in 2017 lasting 28 calendar days
additional paid leave, the duration of which depends on the area where the employee works.

Northern vacation regulated by Art. 321 of the Labor Code of the Labor Code of the Russian Federation and other regulatory legal acts. Let's figure out how many additional days each employee is entitled to:

For those working in the Far North – 24 calendar days;
in territories equated to the Far North - 16 calendar days;
in other areas where the corresponding allowances and coefficients apply, the additional northern leave is 8 calendar days.

We are writing an application for additional leave

If you still decide to take additional vacation in 2017, then it is not difficult to make such a statement. It is written in accordance with office work or according to the template of the enterprise where you work (standard form). If there is none, then simply write according to the template, only add that you are asking for additional leave instead of the main one. Of course, we must not forget that in order to take additional vacation, you must first "to waste" basic.

It should be noted that the vacation regulations did not change in 2017, but it would not hurt to ask the HR department if there have been any changes in local regulations, be it orders, directives, new edition collective agreement and so on.

You should also ask exactly how much time you worked in the company, how long you did not use regular or additional vacation. Next, you need to select an approximate period of time and coordinate your position with your immediate management or the head of the enterprise. Also, do not forget that for a vacation not taken in 2017 you can take "money" according to Art. 122 Labor Code of the Russian Federation.

And so, the main vacation for an employee must be at least 28 calendar days, and it is divided into 2 parts, one of which cannot be more than 14 days. The main vacation can be extended, but then all tax payments are paid from the profit of the enterprise. Also, a number of categories of the population and employees are provided with additional leave. It can only be taken by taking the main leave. As you can see, there is nothing complicated in the vacation system; you just need to make an accurate calculation of vacation days with a specialist. Feel free to use your right to vacation and just have a good rest.