Provision of basic leave according to the labor code. About work experience. How is vacation granted if sick leave has come

20.09.2019

According to the Constitution of the Russian Federation - Art. 37, paragraph 5 - every citizen has the right to leave. Art. 114 of the Labor Code of the Russian Federation defines such a concept as annual paid rest as follows: this is the time provided for rest for an employee while maintaining his permanent place of work, previous position, and earnings.

Art. 122 of the Labor Code of the Russian Federation guarantees the right to every worker regardless of position. It comes after six months from the date of commencement of work in the organization. Today by law the employee acquires the right to paid rest with each day worked, and not for a calendar year.

The annual leave is 28 days. It is calculated in accordance with the six-day period, while public holidays that fall during this time are not included in the number of days of rest and, accordingly, are not paid.

In law the main paid leave to the employee is provided in accordance with the length of service, which includes the time of work in fact, as well as the time when the employee could not actually work, but he was kept. Such cases include: public holidays and days off, periods of business trips, disability, advanced training, time for medical examinations, training sessions and some others.

Starting from the moment when the employee has worked in the organization for six months, he has the next paid vacation at any time in accordance with the schedule for their provision. For the first year of work at the enterprise, leave may be provided in advance upon the preliminary application of the employee. The category of primary applicants for it includes women before the decree, employees under the age of 18, employees with adopted children in the family, part-time workers, the husband during the wife's decree.

In addition to the main rest Employees are legally entitled to additional leave. According to Art. 116 of the Labor Code of the Russian Federation, it can be provided to the following categories of employees: those employed in hazardous conditions, those who have an irregular working day, and other categories in accordance with the law and enterprises.

Some employees may use the right to leave longer than average. This applies to employees under the age of 18 (31 days), employees of the pedagogical field (from 42 to 56 days), (30 days), disabled people (at least 30 days).

The maximum duration of compulsory paid rest is not established by law and is determined by employers independently.

According to Art. 123 Labor Code of the Russian Federation the employer can recall the employee from vacation, but with the consent of the latter. In this case, the refusal of the employee to start work cannot be regarded as a violation work discipline.

If the employee agreed to go to work, interrupting the vacation, the unused part of the vacation days must be provided to him at any convenient time during the current year. It is possible that the unused part of the vacation is added to the vacation in the next working year.

According to the law (Article 125 of the Labor Code of the Russian Federation), the right to leave can be exercised in several stages, dividing the leave into parts. In such a case, at least one part must be at least 14 calendar days.

Any leave is granted after signing an order or order in the form No. T-6, T-6a, in accordance with the annual (form No. T-7). From the moment the schedule is signed, it is mandatory for employees and employers.

The right to leave can also be exercised upon dismissal from the enterprise (Article 127 of the Labor Code of the Russian Federation). If the employer does not agree to give the employee leave before dismissal, he is obliged to pay him compensation in cash.

In accordance with Art. 114 of the Labor Code of the Russian Federation, employees are provided with annual paid holidays while maintaining their place of work (position) and average earnings. In part 1 of Art. 115 of the Labor Code of the Russian Federation states that the annual basic paid leave is provided to employees with a duration of 28 calendar days. Extended basic leave is granted for more than 28 calendar days in accordance with applicable law.

In connection with the foregoing, it can be stated that the employee during each working year is guaranteed the right to be granted annual basic paid leave for the duration provided for by law. This right corresponds to the obligation of the employer to provide the employee with leave of the duration established by law. Failure by the employer to fulfill the obligation to provide leave after a year of work allows the employee to independently exercise the right to leave, since its annual provision is not made dependent on the discretion of the employer by the legislator.

In accordance with Part 1 of Art. 122 of the Labor Code of the Russian Federation, annual paid leave must be provided to the employee annually. The right to use leave for the first year of work arises from the employee after six months of continuous work in the organization. In Art. 121 of the Labor Code of the Russian Federation lists the periods included in the length of service, giving the employee the right to the main paid leave. These include: 1) time of actual work; 2) the time when the employee did not actually work, but in accordance with federal laws, he retained his place of work (position), including the time of annual paid leave, the performance of state duties; 3) time of forced absenteeism in case of illegal dismissal or illegal removal from work with subsequent reinstatement at the previous job; 4) other periods of time provided for by local acts of the organization, in particular the collective agreement, as well as the employment contract concluded with the employee. Thus, the list of periods to be included in the length of service giving the right to leave is not exhaustive. The employer is obliged to include the periods named in the first, second and third paragraphs in this length of service, but has the right, at his own expense, to expand the list of such periods.

In part 2 of Art. 121 of the Labor Code of the Russian Federation lists periods that are not included in the work experience that gives the right to leave. These include: 1) the time the employee is absent from work without good reasons, including suspension from work on legal grounds, for example, when appearing at work in a state of intoxication; 2) the period of parental leave until the child reaches the age of three years; 3) the time of leave granted at the request of the employee without saving wages lasting more than seven calendar days. The list of periods that are not subject to inclusion in the length of service, giving the right to leave, is exhaustive. However, the employer may, at his own expense, ensure that the above periods are included in this length of service. For example, it may include parental leave until the child reaches the age of three.

Thus, after six months of work, that is, if there is work experience that gives the right to leave, the employee receives the right to leave for the first year of work. The exercise of this right also does not depend on the discretion of the employer, therefore, if the employer refuses to grant leave after the first six months of work, the employee can exercise the right to leave on his own, since its implementation in this case does not depend on the discretion of the employer.

In part 2 of Art. 122 of the Labor Code of the Russian Federation lists the categories of employees to whom the employer is obliged to provide leave before the expiration of six months of work in the organization. These include: 1) women before maternity leave or immediately after it; 2) employees under the age of eighteen; 3) an employee who has adopted a child (children) under the age of three months.

Federal laws may also name other categories of employees to whom the employer is obliged to provide leave before the expiration of six months of continuous work in the organization. Listed in federal law the employer is obliged to provide employees with leave before the expiration of six months of work in the organization. The refusal of the employer to fulfill this obligation is the basis for the employees specified in the federal law to exercise the right to leave on their own, since the time of granting it does not depend on the discretion of the employer. The time of granting such holidays is determined by the employees listed in the federal law by submitting an appropriate application to the employer.

Leave for the second and subsequent years of work may be granted at any time of the working year in accordance with the order of granting paid holidays established by the organization.

The sequence of granting paid vacations is determined in accordance with the vacation schedule approved annually by the employer, taking into account the opinion of the elected trade union body of the organization no later than two weeks before the start of the calendar year. Graph is local normative act, it applies to both employees working in the organization and those entering it for work during the calendar year.

In this connection, the schedule can be appealed in court, while the employer must prove the absence of discriminatory motives when approving it. The opinion of the trade union is not binding on the employer, but it is taken into account when considering an application for its invalidation as one of the evidence in the case. The employer has the right to make changes to the vacation schedule in the same manner in which it was approved. Such changes can also be challenged in court.

The absence of a vacation schedule in an organization should be considered as giving the employer the right to employees to independently determine the time that is convenient for them to use the vacation. The disagreement of the employer with the time of vacation chosen by the employee, in the absence of a schedule, is not an obstacle to the exercise of the right to leave. This right the employee can sell it independently by notifying the employer in writing about the start of the vacation no later than two weeks in advance. The term for warning the employee by the employer about the upcoming vacation is set in Part 3 of Art. 123 of the Labor Code of the Russian Federation. This term by analogy, it can also be used to warn the employer about the use of vacation by the employee in the absence of a vacation schedule. The application of this period by analogy ensures equality of rights in the exercise of the right to leave.

The vacation schedule is mandatory for both the employer and the employee. Therefore, the employer has the right, and the employee is obliged to use the vacation at the time established by the vacation schedule. The vacation schedule, as a rule, indicates the month or months the employee uses the vacation. However, the employer, in accordance with Part 3 of Art. 123 of the Labor Code of the Russian Federation is obliged to notify the employee in writing about the start of the vacation no later than two weeks in advance. Failure to comply with this obligation by the employer allows you to postpone the use of the vacation for two weeks ahead, taking into account the period established by law for warning the employee about its beginning.

When drawing up a vacation schedule, the right of certain categories of employees to use vacation at a time convenient for them should be taken into account. Federal laws include minors, pregnant women, and the disabled. In accordance with Part 4 of Art. 123 of the Labor Code of the Russian Federation at the request of the husband annual leave granted to him during his wife's maternity leave, regardless of the time he worked in the organization. Employees listed in the federal law must submit to the employer, before drawing up the schedule, written statements indicating the time for using the vacation. In the vacation schedule, the time for granting leave to them must be determined in accordance with the applications submitted to the employer. In the future, these employees can change the time of use of the leave only by agreement with the employer. In cases where circumstances that allow the employee to independently determine the vacation time have come after the approval of the vacation schedule, the employee has the right to apply to the employer with an application to change the vacation schedule in terms of setting the vacation time for him. This application must be satisfied either by amending the vacation schedule, or by granting the employee a vacation not in accordance with the vacation schedule, but within the period specified in the employee's application.

The period of use of leave by an employee may be determined by agreement between the employee and the employer. This agreement should not worsen the position of the employee in comparison with the legislation, for example, provide for the provision of a vacation of a shorter duration than guaranteed by the legislation.

In accordance with Part 9 of Art. 136 of the Labor Code of the Russian Federation, payment for vacation must be made by the employer no later than three days before it starts. Failure by the employer to fulfill this obligation allows the employee to demand that he postpone the start of the vacation, taking into account the violation of the terms of his payment. By agreement between the employer and the employee, in this case, another date for the start of the vacation may be determined. But at the same time, the rule on paying vacation no later than three days before its start must be observed.

Otherwise, an agreement between the employer and the employee on the date of the vacation will limit the employee's right to receive payment three days before its start, which is prohibited by Art. 9 of the Labor Code of the Russian Federation.

The employee has the right to demand from the employer to extend the vacation, which was not paid by him in a timely manner. Since before such payment it cannot be recognized that the employee used paid leave. While the employer has an obligation to provide the employee with paid leave. Violation by the employer of the rule on paying vacation three days before it begins may not allow the employee to use it at his own discretion, for example, to go on vacation outside locality where he works. The lack of the employee's ability to use the time off from work at his own discretion does not allow him to be included in the concept of "rest time". In this connection, the employer has an obligation to ensure the implementation of the employee's right to use vacation time at his own discretion. This right in the situation under consideration can be exercised only if the start date of the vacation is postponed for a period after the payment of the vacation. Until that time, the employee used unpaid leave.

Textbook "Labor Law of Russia" Mironov V.I.

HR and Labor Law

Holidays exercise the employee's right to rest. During this period, the employee is paid wages and retained by him workplace. The Labor Code of the Russian Federation provides for basic and additional holidays.

Basic vacation

Leave is granted every year. It is paid by the employer. Vacation duration - 28 days. Holidays are not included in the period and are not paid. A longer vacation may be granted under the legislation of a certain category of persons:

Workers up to the age of majority - 31 days.
Disabled - at least 30 days.
Citizens working in public positions - at least 30 days.
Teachers - from 42 to 56 days.
Scientific workers of institutions working at the expense of the federal budget - from 36 to 48 working days, depending on the existing scientific title, etc.

Vacations are granted to full-time employees of the company, institution. In addition, part-time workers and seasonal workers. Temporary workers who have formalized an employment relationship with an employer for a period of up to 2 months have the right to count on vacation, in case of dismissal, at the rate of 2 days per month of work.

The right to leave at a new job

When does an employee get the right to leave for the first year of work? The right to leave is given to a citizen who has worked continuously with the employer for at least 6 months. The experience that gives the right to rest includes:

periods of actual work;
periods of absence from work, but with the preservation of the workplace;
periods of fulfillment by the employee of duties that follow from the principle of the administration of justice, for example, participation in court as a witness, juror;
the time of fulfillment of duties assigned by the state;
a period of forced absenteeism due to illegal actions of the employer, for example, the dismissal of an employee, followed by the restoration of the latter at work;
other time slots defined by the treaty, internal regulations.

Thus, according to general rule employees have the right to leave after 6 months of work with the employer. There may be exceptions to this rule. Leave may be granted even earlier, up to 6 months, at the request of the employee in situations defined by the Labor Code of the Russian Federation:

female - the time before or after maternity leave;
workers under 18;
adoptive parents with a child under 3 years old;
other cases stipulated by laws.

The Labor Code of the Russian Federation does not establish an exhaustive list of situations in which citizens can be granted leave of up to 6 months.

Vacation payment procedure

Not later than three days before the start of the vacation, the employer is obliged to pay for it. The enterprise or company must have a vacation schedule, the employee must know about the vacation time 2 weeks before it starts. At a convenient time, certain categories of workers can take a vacation for themselves. These are, for example, employees of the enterprise under the age of 18, labor veterans, donors. At the request of the husband, the employer must provide leave if his other half is on maternity leave, regardless of the length of service in the organization.

Every person working under an employment contract has the right to leave (part 5 of article 37 of the Constitution of the Russian Federation, article 21 of the Labor Code of the Russian Federation). Vacation refers to the time of rest of the employee, i.e. during this period he is released from the performance of his job duties and has the right to use this time as he sees fit (Articles 106, 107 of the Labor Code of the Russian Federation).

Paid leave is provided to the employee annually (Article 122 of the Labor Code of the Russian Federation). For the period of the next vacation under the Labor Code 2019, the employee retains his place of work (position), as well as average earnings(Article 114 of the Labor Code of the Russian Federation). That is paid vacation at the expense of the employer.

Paid leave must be granted to an employee regardless of his place of work, shift, form of remuneration, position held, term of the employment contract, legal form of the employer, etc. Therefore, vacations are provided, among other things, to those who work:

part-time (Article 287 of the Labor Code of the Russian Federation);
on a part-time basis (Article 93 of the Labor Code of the Russian Federation);
at home (Article 310 of the Labor Code of the Russian Federation);
remotely (Article 312.4 of the Labor Code of the Russian Federation).

At the same time, leave is not granted to persons with whom civil law contracts have been concluded (Article 11 of the Labor Code of the Russian Federation).

Annual paid vacation: how many days

The duration of the annual main paid leave in the general case should be at least 28 calendar days (Article 115 of the Labor Code of the Russian Federation). But there are categories of workers who are supposed to:

(on the more days);
provided in addition to the main one.

Another paid vacation: the procedure for its provision

As a general rule, in accordance with the Labor Code of the Russian Federation, annual paid leave is granted to an employee for each of his working years. Such a year is counted from the date the employee enters work, and not from January 1 (Article 123 of the Labor Code of the Russian Federation).

As for the first year of work with a new employer, the employee has the right to use the leave after 6 months. But in agreement with the management, a newly minted employee can go on vacation earlier (Article 122 of the Labor Code of the Russian Federation).

The next paid leave can be granted to an employee at any time during the calendar year in accordance with the vacation schedule (Article 122 of the Labor Code of the Russian Federation). Each employer approves such a schedule no later than 2 weeks before the start of the calendar year, i.e. no later than December 17 of the current year, a vacation schedule for next year(Article 123 of the Labor Code of the Russian Federation).

If the employee is going on vacation according to the schedule, then it is not necessary to take an application from him for the next vacation. In this case, it is necessary 2 weeks before the start of the employee's vacation or earlier, send him a notice of vacation against signature (Article 123 of the Labor Code of the Russian Federation). There is no approved form for such notification, so the employer has the right to decide how to notify the employee (Letter of Rostrud dated July 30, 2014 No. 1693-6-1). For example, a notification might be written like this:

Limited Liability Company Kaleidoscope LLCTo Leading Engineer Kungurov I.S. Notification dated 05/08/2019 No. 2

We would like to inform you that in accordance with the vacation schedule approved for 2019, from May 27, 2019, you are provided with the main annual paid leave for 14 calendar days. Start date is June 10, 2019.

Head of the personnel department Petrenko O.N.

Notification received on 08.05.2019 Kungurov I.S. In addition to the notification, it will be necessary to issue an order to grant leave to the employee or employees in the form No. T-6 or No. T-6a, respectively ().

Paid vacation must be no later than 3 days before the start date of the vacation (Article 136 of the Labor Code of the Russian Federation).

Another vacation in personnel forms

In the time sheet in the form of No. T-12 or No. T-13 (approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1), vacation days are marked with the letter code "OT" or digital code"09".

Also, a mark on the employee's vacation must be reflected in section VIII of the employee's personal card in the form No. T-2 (approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1).

vacation application form

If your employee is going on vacation not according to the schedule, then he must write a vacation application addressed to the head of the company. The text of the application often begins with the words "I ask you to grant me another paid vacation ...". But the vacation period itself can be specified in different ways:

from a specific date for a specific number of days;
from one date to another date.

Both of these options are acceptable. But if during the vacation they get holidays, then the number of used calendar days of vacation can be obtained.

A sample leave application (annual) can be found at separate article.

Mandatory leave

Due to operational necessity or for other reasons, the employee may not use his vacation during the year. In this case, the accumulated vacation days are carried over to future periods. But for two consecutive years, paid leave under the Labor Code in without fail must be given to the employee. In addition, it is prohibited not to provide leave during the year to employees under the age of 18, as well as to persons employed in work with dangerous (harmful) working conditions (Article 124 of the Labor Code of the Russian Federation).

When should annual paid leave be extended or rescheduled?

The Labor Code of the Russian Federation provides for several cases when the vacation must be extended or postponed, taking into account the wishes of the employee. This applies to situations where an employee during annual leave (Article 124 of the Labor Code of the Russian Federation):

sick or injured. At the same time, benefits for days of temporary disability are paid to the employee in the general manner (Letter of the FSS of the Russian Federation dated 05.06.2007 No. 02-13 / 07-4830);
performed state duties, in which the legislation provides for exemption from work. For example, he was a juror in court (Article 10, paragraph 3 of Article 11 of the Law of August 20, 2004 No. 113-FZ).

If an employee, while on vacation, immediately notified his employer about his illness or the performance of his state duties, then his vacation can be automatically extended by the appropriate number of days (clause 18 of the Rules on Regular and Additional Vacations, approved by the USSR Tax Code on April 30, 1930 No. 169) . In this case, a separate extension order is not required. As a result, the employee will return to work later than the originally set end date for the vacation.

If the employee goes to work in accordance with the vacation schedule and only then informs the employer, for example, that he was sick, then the issue of postponing part of the vacation for another period will need to be agreed with him. The employee will have to write an application for the postponement of the vacation.

By the way, if the sick leave was issued in connection with the need to care for a sick family member, then the leave for the period of incapacity for work is not extended and not transferred (clause 40.41 of the Order to the Order of the Ministry of Health and Social Development of Russia dated 06/29/2011 No. 624n, Letter from Rostrud dated 06/01/2012 No. PG/4629-6-1).

Other cases of transfer of vacation

As mentioned above, the worker:

not later than 2 weeks before the start of the vacation must be notified about it;
not later than 3 days before the start of the vacation must receive the vacation payments due to him.

If these requirements are not met, the employer, at the written request of the employee, will have to postpone the originally planned vacation for a different period agreed with the employee (Article 124 of the Labor Code of the Russian Federation).

Also, vacation must be postponed if the employee, due to production needs, agreed not to go on vacation in the current working year, or was recalled from vacation.

Payment of leave to employees for income tax purposes

Payment of vacation days for employees is taken into account for the purposes of taxation of profits as part of labor costs (clause 1, article 252, clause 7, article 255 of the Tax Code of the Russian Federation). It's about on vacation pay paid in accordance with the legislation of the Russian Federation. So this is the payment:

main annual leave (regular or extended);
additional annual leave granted to certain categories of employees;
study leave, for the period of which the employee retains average earnings (Articles 173-176 of the Labor Code of the Russian Federation, clause 13 of Article 255 of the Tax Code of the Russian Federation).

But if, in accordance with a collective agreement or a local regulatory act, your employees are on vacation for a longer time than is established by law, payment for additional vacation days is not recognized as an expense (clause 24, article 270 of the Tax Code of the Russian Federation).

In addition, the payment of additional leave provided to the employee for sanatorium-and-spa treatment is not taken into account in expenses. work injury or occupational diseases (clause 3, clause 1, article 8, clause 10, clause 2, article 17 of the Law of July 24, 1998 No. 125-FZ). Since these amounts are subsequently compensated at the expense of the FSS: they are credited to the payment of insurance premiums against industrial accidents and occupational diseases in the FSS or can be reimbursed from the fund.

Holiday pay for employees: personal income tax and insurance premiums

Vacation pay paid to employees in connection with their annual paid leave is subject to personal income tax (clause 6, clause 1, article 208, clause 1, article 210 of the Tax Code of the Russian Federation), since this is the income of employees. Actually for the same reason, tk. vacation pay is a payment to an employee within the framework of an employment relationship, insurance premiums must be accrued from their amount (

For a certain number of days in a row, established by law and provided to the employee annually, while maintaining his place of work and, as a rule, average earnings.

In accordance with Part 5 of Art. 37 of the Constitution of the Russian Federation, a person working under an employment contract is guaranteed the right to paid annual leave. The right to leave arises for all employees, regardless of the place of work and the organizational and legal form of the organization.

Vacation entitlement have all categories of workers: temporary, seasonal, part-time workers, homeworkers, etc. It cannot be limited, canceled or lost during the period of work. Persons who have entered into civil law contracts (for example, a work contract, assignments) do not have the right to leave.

Annual paid vacation- this is a continuous rest for a certain number of days in a row, which is provided to all employees to restore working capacity while maintaining their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation).

For the right to leave, work experience is required. The procedure for calculating the length of service, which gives the right to an annual basic paid leave, is regulated by Art. 121 of the Labor Code of the Russian Federation. According to the amendments to the Labor Code of the Russian Federation, changes have been made to the list of periods that are included in the length of service, giving the right to the annual basic paid leave provided for in Art. 121 of the Labor Code of the Russian Federation. First of all, the list of periods includes the period of suspension from work of an employee who has not undergone a mandatory medical examination through no fault of his own. The definitions contained in paragraphs 3 and 5 of Part 1 of Art. 121 of the Labor Code of the Russian Federation, combined, and, thus, it is proposed to include periods in the length of service when the employee did not actually work, but behind him in accordance with labor law and other normative legal acts containing norms labor law, the collective agreement, agreements, local regulations, the employment contract retained the place of work (position), including the time of annual paid leave, non-working holidays, days off and other days of rest provided to the employee.

The maximum duration of unpaid leave has also been increased to 14 days, above which these periods are not included in the length of service, which gives the right to an annual basic paid leave. Thus, holidays at their own expense can be taken more freely. If now the eighth (and all subsequent) day of being on vacation at one's own expense is not counted in the length of service that gives the right to paid leave, then only the fifteenth day will be out of offset (Article 121 of the Labor Code of the Russian Federation).

The right to use leave for the first year of work arises for the employee after 6 months of his continuous work in this organization. By agreement of the parties, an employee may be granted paid leave before the expiration of 6 months (Article 122 of the Labor Code of the Russian Federation).

Before the expiration of 6 months of continuous work, paid leave at the request of the employee must be granted (Article 122 of the Labor Code of the Russian Federation):

women - before maternity leave or immediately after it;
employees under the age of 18;
employees who have adopted a child under the age of three months;
in other cases stipulated by federal laws.

Leave is granted to employees for a period of 28 calendar days. The vacation period does not include public holidays. When determining the duration of the vacation, the working time regime of the organization (six-day or five-day work week) is irrelevant. This is the minimum duration guaranteed by law for federal level. Therefore, the annual basic leave cannot be less than 28 calendar days. However, it can exceed the specified number of days, this is done in two ways: in a regulatory way and contractual. We are talking about an extended basic leave provided to certain categories of workers in accordance with Part 2 of Art. 115 of the Labor Code of the Russian Federation and other federal laws.

employees under 18 years of age (minimum vacation duration is 31 calendar days);
disabled people (minimum vacation duration - 30 calendar days);
employees of children's institutions (the minimum duration of vacation is 42 calendar days);
workers educational institutions and teachers (the minimum duration of vacation is from 42 to 56 calendar days);
prosecutors and investigators of the prosecutor's office (the minimum duration of vacation is 30 calendar days), etc.

For people who work part-time, annual paid holidays are provided simultaneously with leave for their main job (Article 286 of the Labor Code of the Russian Federation). If the employee has not worked at a part-time job for 6 months, the leave is granted in advance.

The rules on holidays (approved by the NCT of the USSR on April 30, 1930), which are currently in force in the part that does not contradict the Labor Code of the Russian Federation, provide that leave can be granted even before the right to it, i.e., in advance. At the same time, the vacation must be complete, that is, the duration established by law, and also fully paid. In addition, the issue of the possibility of granting leave in advance can also be regulated in collective agreement or other local regulation of the organization.

Leave for the second and subsequent years of work can be granted at any time of the year in accordance with the vacation schedule. The vacation schedule is drawn up no later than two weeks before the start of the calendar year. The schedule indicates the names of employees entitled to leave, their positions, structural subdivision in which they work, the number of days and the planned vacation period.

It is prohibited not to grant leave to an employee for two years in a row.

The next annual leave must be granted before the end of the current working year. If the reasons preventing the employee from going on vacation occurred before it began, then a new period is determined by agreement with the employee.

Employees who have entered into labor contract for a period of up to two months, paid holidays are provided or compensation is paid upon dismissal at the rate of two working days per month of work.

By agreement between the employee and the employer, annual paid leave may be divided into parts. At the same time, at least one of the parts of this vacation must be at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation).

Recall of an employee from vacation is allowed only with his consent. The part of the vacation not used in connection with this must be provided at the choice of the employee at a time convenient for him during the current working year or added to the vacation for the next working year.

Recall from vacation is not allowed:

workers under 18;
pregnant women;
workers employed in work with harmful or hazardous conditions labor.

Annual paid leave must be extended in cases where:

the employee fell ill while on vacation;
the employee performed state duties during the vacation (if the law provides for exemption from work for this);
in other cases provided for by law or local regulations of the organization.

The annual paid leave, by agreement between the employee and the employer, is postponed to another period if the employee was not paid on time during this vacation or the employee was warned about the start time of the vacation less than two weeks before it began.

In exceptional cases, when the provision of leave to an employee in the current working year may adversely affect the normal course of the organization's work, it is allowed, with the consent of the employee, to transfer the leave to the next working year. At the same time, leave must be used no later than 12 months after the end of the working year for which it is granted.

An employee leaving for is paid average earnings (holiday pay). Holidays are paid no later than three days before the start of the holiday. Vacation pay is subject to income tax. individuals, the unified social tax, contributions to compulsory pension insurance and insurance against accidents at work and occupational diseases in the usual manner.

Vacation pay is calculated based on the employee's average daily earnings over the past 12 months. General order calculation of average earnings when paying vacation is established in Art. 139 of the Labor Code of the Russian Federation.

The procedure for granting holidays

Leave is granted at the personal request of the employee in accordance with the vacation schedule, which is drawn up by agreement with the trade union. The vacation schedule is drawn up taking into account the duration of the employee's vacation and without disrupting the normal course of the enterprise. Vacations can be moved if there is a production need for this, if the employee did not go on vacation in a timely manner without good reason, the employer has the right, at his discretion, to move it to any time in the current year. The transfer of vacation to the next year is allowed only if there are production reasons and with the consent of the employee, and in the current year he must be given at least 6 days from vacation. Recall from vacation can only be with the consent of the employee. Vacation payment must be made no later than three days before it starts (Article 136 of the Labor Code of the Russian Federation). Leave must be granted at any time at the request of the employee:

minors;
women for pregnancy and childbirth before or immediately after it;
women immediately after parental leave;
other categories established by law.

It is prohibited not to grant vacation for two consecutive years, with the exception of persons working in the districts Far North. Leave replacement monetary compensation not allowed, except in cases of dismissal or in excess of 28 days for each year for which leave is granted.