Labor legislation does not allow the employer to enter into fixed-term agreements with employees in order to evade providing staff with guarantees and compensation that apply to persons who have entered into open-ended agreements. That is why article 114 Labor Code The Russian Federation, which proclaims the right of all employees to use paid leave, also applies to the parties to a fixed-term employment contract. Leave for such employees must be provided on a general basis. Some features of calculating the duration of the specified vacation period are established exclusively for those employees who work under agreements valid for less than two months for personnel performing seasonal work.

Features of calculating vacation for some employees

Employees who have signed a fixed-term employment contract for a period of less than two months can expect to receive two days of paid leave for each month worked. A similar rule is established for workers who are employed in seasonal work. At the same time, employees with employment contracts of up to two months can use the specified leave or receive financial compensation for it at the end of the agreement period. For all other persons who have entered into longer fixed-term employment contracts, it applies general order calculation and provision of paid leave.

Features of using leave upon dismissal

In accordance with the content of Article 127 of the Labor Code of the Russian Federation, upon dismissal, an employee is paid mandatory monetary compensation for unused vacations. At the same time, at the request of the employee, these vacations are granted to him with further dismissal. This rule also applies to employees who have signed a fixed-term employment contract. If they wish to use their leave when the agreement is terminated due to the expiration of the term, then leave can also be granted to them, and the day of the end of the contract period will be the last day of leave, despite the conditions stipulated in this agreement. Thus, there are no prohibitions, restrictions, or additional requirements when using the right to paid leave by employees who have entered into fixed-term contracts. If an employer refuses to provide leave or pay compensation, then it is necessary to contact the supervisory authorities or the court.

Employees with fixed-term employment contracts, as well as employees with open-ended contracts, have the right to leave under a fixed-term employment contract or can receive compensation for unused vacation(Article 291 of the Labor Code of the Russian Federation). The procedure for calculating its duration will differ depending on the duration of the contract.

Is leave required under a fixed-term employment contract?

If the employment contract was concluded for a period of up to two months or to perform seasonal work, as a rule, for a period of up to 6 months, then the duration of the employee’s vacation is determined according to the rule - two working days for each month of work based on a six-day working week (Article 291 , , 295 Labor Code of the Russian Federation, Letter of the Ministry of Labor of the Russian Federation dated 01.02.2002 N 625-ВВ). Let's explain with an example.

Example. Employment contract with employee A.N. Shevchenko concluded for the period from July 1, 2016 to October 1, 2016 to perform seasonal work. From October 1, 2016, he will be granted leave followed by dismissal.

Since the employee will have worked for 3 months, he will need to be given leave for 6 working days (2 working days x 3 months) - from October 1 to October 7. That is, his vacation will last 7 calendar days, and he will be paid for 6 working days in 6-day increments. working week(all days except Sunday - October 6).

Important detail: when calculating the duration of vacation in working days, non-working days holidays are not included in vacation and are not paid (Article 120 of the Labor Code of the Russian Federation). The same rule applies here as for vacations in calendar days.

Leave under a fixed-term employment contract (not for seasonal work) with a validity period of more than two months is provided to employees according to the rule of 2.33 calendar days of leave (28 calendar days / 12 months) for each month of work.

How to calculate compensation for vacation under a fixed-term contract

In general, compensation for unused vacation is paid for the number of days that were “earned” by the temporary employee. Their number is determined according to the rules given above. What to do in this situation: let’s change the conditions of the example considered and assume that the employee decided to quit on August 30, 2016. How to calculate the number of days for which compensation must be paid:

• By general rules- at the rate of 2.33 calendar days for each month of work, since the contract was initially concluded for a period of more than 2 months;
• according to the rules for fixed-term contracts up to two months - based on 2 working days for each month of work, because the employee actually worked that much?

The correct option is the first one. And it doesn’t matter how long your temporary worker actually worked for you.

Fixed-term employment contract differs from perpetual in that it is concluded on certain period. Let's look at the peculiarities of the conclusion of this document. With whom can you negotiate how sick leave and vacation pay are paid? Also in the article, by clicking on the link at the end of the article, you can download a sample sample of a fixed-term employment contract.

A fixed-term type of contract should be concluded when labor Relations cannot be installed for a long time.

In practice, concluding an employment contract for limited period used in the following cases:

• The need to perform work for a short period of time – up to two months;
• When performing seasonal work;
• If it is necessary to replace an employee who works on a permanent basis but is temporarily absent for any reason, for example due to maternity leave or parental leave.
• When hiring pensioners;
• If this job is part-time for a person.

All these cases, in which it is appropriate to conclude a fixed-term employment contract, are prescribed in Articles 58, 59 of the Labor Code of the Russian Federation.

The disadvantage of this type of employment contract for the employee is that as soon as the term under the contract has passed, the employee can be dismissed by the employer for legally. All that is required from the employer is to warn the employee at least 3 days before dismissal. You can read more about dismissal upon expiration.

A sample of an open-ended employment contract can be downloaded from.

Expiration date of a fixed-term employment contract

A fixed-term employment contract must specify when the validity period of this document expires.

The expiration date may be a specific date if the terms of the contract specify the exact time period for which it was concluded.

If the contract is concluded in connection with the performance of a certain type of work, which is specified in the text, then its validity will be completed at the moment when all the work is completed in full.

If an employee is hired during the absence of a permanent employee, the contract terminates when this employee returns to work. This is stated in Article 79 of the Labor Code of the Russian Federation.

Very often, emergency workers have questions social nature regarding sick leave and vacation pay.

Sick leave under a fixed-term employment contract

Sick leave for employees working under a fixed-term contract must be paid for by the employer. is calculated in the same way as in the general case. However, there is one “BUT” for conscripts. If the contract is concluded for a period of up to six months, then in case of long-term illness the employee will be paid no more than 75 calendar days of sick leave. If the term of the employment contract is more than six months, then the sick leave will be paid in full. This is confirmed by Article 6 Federal Law dated December 29, 2006 No. 255-FZ.

Leave under a fixed-term employment contract

As for granting a fixed-term employee leave for the time worked, you need to rely on Article 291 of the Labor Code of the Russian Federation.

If the contract period does not exceed 2 months, then the employee is entitled to paid leave. For each month worked, an employee can count on 2 days of vacation. That is, it can be calculated for a maximum of 4 days of vacation, which you can either take time off or receive compensation upon dismissal. Vacation pay and compensation are calculated in the same way as for a permanent employee. you will learn how to calculate vacation pay, and how to calculate compensation for unused vacation.

If the term of the employment contract exceeds 2 months, then the calculation of vacation days, vacation pay and compensation occurs in the same way as in the general case.

If, during the work of a fixed-term employee, the enterprise is liquidated, and then severance pay he can count if the term of the employment contract exceeds 2 months, this is stated in Article 292 of the Labor Code of the Russian Federation.

In addition to urgent employment contract can be signed if necessary.

Download a sample fixed-term employment contract

To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓

Video lesson “How to properly draw up an employment contract”

Vacation compensation is not available to everyone and not in all cases. The most common is dismissal due to at will. In the event that an employee resigns, he is entitled to compensation for unused vacation; in another case, it can be received if he has additional vacation.

Additional vacation - vacation, which is due in addition to the main twenty-eight days individual categories citizens, namely:

• Who has irregular working hours?
• Difficult and harsh working conditions due to climatic factors
• Harmful production
• And also, if provided normative act enterprises

Calculation wages in case of dismissal at the initiative of the employee, the same as in case of payment for all other reasons.

The employee is entitled to wages for the time worked, as well as compensation for unused vacation, if any.

If the employee was on vacation in advance, the accountant needs to recalculate the payments and withhold the funds. Salary and compensation in mandatory are subject to taxation and insurance contributions.

Procedure for applying for vacation compensation for a fixed-term employment contract

Employment contracts are one of the most important documents between an employee and an employer. There are several types of contracts:

1. Fixed-term contracts - concluded for a certain period, but not more than five years; if neither party expresses a desire to terminate it and the employee continues to work, it automatically becomes unlimited

2. Perpetual – contracts that do not have a specific period of validity

The procedure for providing compensation is the same for both a fixed-term and an open-ended employment contract, namely:

• The employee must submit a free-form application for compensation addressed to the manager, indicating the reason why he is entitled to it
• If approved by the boss, his visa is issued
• The next stage is the publication of an order, which indicates to whom compensation is awarded and for what.
• A note is made on the personal card indicating that the vacation has been replaced by compensation and the basis.
• Then the accrual and payment occurs

Let's look at the entry as an example:

Procedure for paying compensation for unused vacation

IMPORTANT!! Compensation is provided for vacations exceeding twenty-eight days

The main leave is entitled to every employee who has worked for half a year at the enterprise; its duration is twenty-eight calendar days.

Compensation is due to an employee who has earned additional leave, beyond these days. The following cannot claim compensation:

1. Before going on maternity leave, a pregnant woman does not have the right to receive it, only upon dismissal

2.Not adults

3.For employees of authorities and customs

The employer is responsible for taking employees on vacation; he does not have the right not to allow employees to go on vacation for more than two years in a row, and failure to pay compensation leads to a fine and administrative liability.

Calculation of vacation compensation upon dismissal

• period of work under a fixed-term employment contract:
• Number of unused days
• Average earnings per day
• In the case where the employee has worked less than a month, namely less than 15 days, this month is not taken into account
• The coefficient by which the salary must be multiplied if it changed during the billing period

Let's give an example, Rymar O.I. worked at Lepestok LLC from October 1, 2017 to December 30, 2017, the date of dismissal was December 30, 2017, this was the period of her fixed-term contract, since all our months are full, then for each month she is entitled to 2 days of vacation, in total 6 days Total. We will provide compensation for them. total amount cash amounted to 35,000. Salaries did not change, so daily earnings will be 384.61 rubles.

The compensation will be 384.61 *6 days = 2307.66 rubles.

The accountant will transfer personal income tax and insurance premiums from it.

Personal income tax will be 2307.61*13%=300 rubles.

Insurance premiums will be:

1.Contributions to Pension insurance 22% 507.67

1. Medicine 5.1% 117.68
2. Social insurance 2.9% 66.92
3. Accidents 0.2% 4.61

When an employee is dismissed, the HR department issues him a certificate of income for the past two years in Form 2 of the Personal Income Tax, in which you can see all payroll accruals, including compensation, each payment is encrypted under its own code. Since 2018 the compensation code for unused vacation is 2013, thus knowing what code is under which you can understand your accruals.

There are areas of activity in which it is more expedient to attract workers only for a certain period of time. For such cases, the law provides for a fixed-term employment contract.

This document is used when applying for seasonal work, temporary replacement for another employee, or for admission to an organization that produces a specific amount of work in a certain period of time. The grounds for concluding a fixed-term contract are listed in Article 59 of the Labor Code of the Russian Federation.

From point of view current legislation, “conscripts” are in many ways similar to permanent employees. Including in terms of the duration of paid leave.

According to Article 115 of the Labor Code of the Russian Federation, it annual duration should be at least 28 calendar days. Exceptions:

1. if the duration of this period does not exceed 2 months;
2. if the contract is concluded for seasonal work.

Under these circumstances, Articles 291 and 295 of the Labor Code of the Russian Federation dictate other requirements. An employee whose agreement provides for at least one of these conditions receives 2 working days of vacation for each month of work.

28 calendar days is the minimum duration of leave for conscripts. But if the contract provides for seasonal work and/or its validity period is less than 2 months, then the employee is awarded 2 working days of vacation for each month worked.

Let's look at an example. A certain applicant Trofimov concluded contract of employment for seasonal work. The agreed period is 3 months. According to the terms of the agreement, he begins his duties from 06/01/2017 to 08/31/2017. After this period (09/01/2017), the employee is granted paid leave. The duration of rest is calculated as follows:

• Trofimov fully worked out the agreed period: June, July and August.
• For each of these 3 months he is entitled 2 working days of vacation. In total, for the entire period of his activity he receives 6 such days, which begin on 09/01/2017 and end on 09/07/2017.
• These 6 days of vacation are paid by the employer.
• In fact, it lasts 7 calendar days. After all, September 4th falls on Sunday. The employer does not have to pay for this holiday.

Holidays are not included in the vacation period. There is also no charge for them. This rule is regulated by Art. 120 Labor Code of the Russian Federation.

Vacation pay calculation

The principle of financing vacation under a fixed-term contract is directly related to the amount of his average salary. The latter is calculated in accordance with Art. 139 Labor Code of the Russian Federation. The average salary must be multiplied by the number vacation days. The resulting value will be the amount of funds that the employer must allocate.

Average earnings per working day × number of vacation days = amount of vacation pay for a fixed-term employment contract.

Example

A fixed-term contract was concluded with employee Shelyagina I.S. to perform seasonal work. Starting in April 2016, Shelyagina worked for 6 months straight. The monthly salary was 50,000 rubles.

In September of the same year, the contract came to an end. It's time to calculate vacation pay. How much does the employer ultimately have to pay?

First you need to calculate the average salary. To do this, you need to know Shelyagina’s total income that she received for the entire period of seasonal work: 50,000 rubles. × 6 months = 300,000 rubles. Now you can calculate the average income per day. Employee Shelyagina worked honestly for 154 working days.

In total, she received 300,000 rubles: 154 days. = 1948.05 rubles for one working day. When Shelyagina worked for 6 months, she was entitled to a vacation of 6 months. × 2 days/month = 12 days. Vacation pay will be: 12 days. × 1948.05 rubles/day = 23,376.6 rubles.

The same principle of calculation is also valid for those “conscripts” whose employment agreements are concluded on standard terms. In other words, they do not fall under the previously mentioned exceptions to Art. 115 Labor Code of the Russian Federation.

For example, Shelyagina worked for the same 6 months, but no longer in seasonal work. Let's say she replaced another employee in an organization. In this case, vacation pay would be calculated differently. Instead of 12 days, the employee was entitled to at least 28. And then the employer’s costs would be 28 days. × 1948.05 rubles/day = 54,545.4 rubles.

Registration procedure

When drawing up a short-term contract, it is important to pay attention to how to register vacation correctly in order to avoid further disagreements. An agreement focused on a seasonal type of activity may contain the following provision: “Taking into account the seasonal nature of the work, the employee is granted leave in accordance with Art. 295 of the Labor Code of the Russian Federation, according to which 2 paid days are accrued for each month worked.”

The number of vacation days may be increased, but this will require the written consent of both parties. The employee has the right to request leave as long as working period, and at the very end. The latter option involves subsequent dismissal. To do this, you need to draw up an application approximately in the following template:

Please note that the first 12 months of working in a new company are not without pitfalls. As Art. 122 of the Labor Code of the Russian Federation, the employee has the right to grant leave under a fixed-term employment contract only after 6 full working months in a row.

Taking leave is possible even if its duration exceeds the time frame of the employment contract.

In this case:

• All settlements with the employee must be made before the start of his vacation.
• The day the vacation ends is noted in advance in the work book as the date of official dismissal.
• Other related documents are also prepared in advance.

Example. The validity period of the contract for seasonal work, which lasted for 7 months, comes to an end on August 11. An employee who worked under the terms of this document has the right to request paid leave for 14 days. Guided by Article 127 of the Labor Code of the Russian Federation, he asks to be granted it from August 10 to August 24, followed by dismissal.

As a result, he will no longer be on the staff of this organization. only on August 24th. However, vacation pay calculations and issuance work book must be produced until August 10th.;

Compensation

For certain reasons, an employee may not take advantage of the right to go on vacation. Then the employer is obliged to pay him compensation. It is accrued for the number of full months worked by this employee.

A “full working month” subject to compensation is 15 or more days worked. Letter of Rostrud 944-6.

As a result, the employee 2.33 days of vacation are accrued from each month worked. Their cost is paid by the employer.

For short-term and seasonal contracts

In addition to the duration of rest, short-term and seasonal employment contracts differ in the amount of compensation for unused vacation.

For short-term and seasonal contracts, compensation is calculated at the rate of 2 days for each fully worked month.

Another tricky nuance is the actual time worked. An illustrative example is described below.

Example

An employment agreement was concluded for a period of more than two months and a non-seasonal type of work. The contract provides for the opportunity to take vacations. However, the employee took advantage of this opportunity, without even working for two full months.

No, that's not true. The resolution of this issue is affected only by the terms of the signed agreement. This example does not fall within the exceptions of Art. 115 Labor Code of the Russian Federation. Therefore, the employee is entitled to a standard period of rest. The number of months actually worked does not matter here.

Useful video

Watch a video about how to correctly calculate vacation pay for a fixed-term employment contract and what documents you need to rely on:

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