Additional leave for special working conditions. Annual additional paid leave

In addition to the usual annual leave, laid down for a working person of any specialty, labor legislation also allows additional days free from work duties.

However, such additional leave is not due to all employees, but to a limited list. This list is determined by special working conditions that are non-standard or carry some kind of risk to human health.

If the provision of regular paid leave is a prerequisite for compliance with an employment contract, then obtaining additional rest allows for nuances. Much depends on the specific type of work, regime, length of service and other objective conditions for the need to compensate for non-standard work.

Features of annual additional leave

Additional leave can be of two types: paid and received at the expense of the employee. The second option is common in cases where a person needs time to solve some personal, sudden problems. As for the additional leave paid by the employer, there are some features here:

Extra rest is not given to everyone. It is mandatory only in cases provided for by labor legislation.
At the discretion of a particular employer, additional paid leave may be provided for employees of any specifics and severity of work.
The ability to take additional leave at the expense of the enterprise should reflect the relevant local documents of the company (collective agreement and regulations).
As a rule, the decision on the need for additional leave is taken by the trade union bodies.
If annual leave can be taken in advance, then additional - only after 11 or more months. If an employee wishes to receive two vacations at the same time (combine them), then he must obtain the consent of his immediate supervisor.

As for the procedure for providing, documenting and calculating payment, in these matters additional leave does not differ from the usual one. The employee has the right to receive a certain number of days off from work or refuse them. If the employee did not want to take additional rest, the enterprise is obliged to pay compensation for preferential leave in monetary terms, based on the average salary of this employee.

Note: monetary compensation for unused additional leave is prohibited in cases related to hazardous or hazardous production (for example, work with chemical poisons).

Who provides additional holidays?

Unpaid additional leave is provided directly by the employer, on the basis of an application from the employee. Paid additional holidays are considered in the following order:

if the working conditions are harmful and dangerous to health, the need for rest and the number of days it takes are determined by a special commission that conducts an annual assessment of working conditions. The results and conclusions are recorded in local regulatory documents, on the basis of which orders are issued to provide additional leave by the enterprise.
if we are talking about categories of people included in the list of persons to whom organizations are obliged to provide additional leave, the manager signs an application submitted in his name;
if the enterprise has a trade union, it is directly involved in the provision of additional holidays paid by the employer.

The conditions for obtaining overtime rest days are prescribed in local documents: labor and collective agreements, regulations, internal regulations.

Categories of employees applying for additional leave

The Labor Code provides a list of categories of employees who can take additional paid rest:

Employees with difficult working conditions. We are talking about metallurgists, miners and workers of complex physical labor. This category also includes people involved in hazardous production (working with poisons or X-ray machines, at height or in unusual climatic conditions), as well as those who have irregular working hours or daily shifts.
Certain social professions, by their specifics, suggesting a high mental or emotional load. These are civil servants, medical workers, as well as people involved in municipal services (policemen, firefighters, ambulance drivers, employees of orphanages, etc.).
Socially protected persons. We are talking, first of all, and, as well as parents with many children or guardians of children taken.

The benefit in the form of additional leave is also provided to participants in hostilities or liquidators of the consequences of emergency situations.

What affects the duration of additional leave?

If additional leave is provided to employees of hazardous production, then the duration of rest depends on the number of months and days spent at work with difficult conditions.

If the employee was periodically transferred to another position or to a workshop with normal working conditions, this time is not included in the calculation of preferential leave. Harmful experience is not considered for those periods when the employee was sick or trained.

The so-called length of service is also important for employees in social sectors or government agencies.

The total duration of additional leave has restrictions indicated in labor legislation:

employees working with copiers or computers can claim only 2-4 days of additional rest;
an irregular working day or a difficult schedule fixed in the collective agreement makes it possible to extend the vacation up to 7 days;
for working conditions that pose a threat to health, a maximum of 35 days is charged.

Additional leave is calculated in working days. Its duration does not include official calendar holidays.

Responsibility for not granting additional leave

The employer is directly responsible for the observance of the labor rights of his employees. If he refuses to provide additional leave provided for by law or internal regulations, the individual may seek compensation in court.

In this case, the company will be fined. It is even possible to force suspension of activities (up to three months) or disqualification (up to three years) of a legal entity that violated the laws of the labor code and did not provide the employee with additional leave.

Among the holidays provided to people working in business entities, one can single out such a type as additional paid leave. From its name it can be seen that it is issued in addition to the annual rest period in certain situations. The legislation allows it to be combined with the main vacation, taken at a different time from it, or to receive monetary compensation in a certain amount.

An employee of a business entity, regardless of whether his employer is a legal entity or an individual entrepreneur, can take additional leave in cases provided for by labor law, or when it is expressly stated in his employment contract.

The following categories are distinguished, which can be issued annual additional paid leave:

When establishing an irregular working day in a prisoner.
If the special assessment has established that the employee's place of work is subject to the influence of harmful and dangerous factors.
When establishing the special nature of labor activity.
If the employee performs his labor functions in the territories assigned or equated to the Far North.
When it is expressly stated in federal law.

Also, additional paid leave can be issued to sports workers, coaches, some teachers, medical workers, as well as employees who took part in military operations.

The management of the company in its local regulations for certain merits, or in the cases listed, for example, the Vacation Regulations, may establish such additional vacations for some employees.

Attention! However, this right of the employee must be included in his labor agreement, in which it is desirable to reflect also in what periods additional leave is possible and its duration.

In cases where it exists between the employer and people working in the enterprise, it can reflect certain professions in the company that can count on additional holidays.

If the right of an employee is established by the decision of the administration of the organization, then it should be accepted by it based on the production and financial possibilities that have developed at the enterprise, the opinion of the trade union body, and the characteristics of the company's activities.

The employee, in accordance with his decision, may take advantage of such leave, or may take it either in full or in part, or receive monetary compensation for this period.

Attention! This right does not apply to all employees. For certain categories, replacement of additional leave is not allowed.

These include:

workers expecting a baby,
underage employees
as well as the company's personnel exposed to harmful and hazardous factors at work, according to a special assessment of working conditions (SOUT). In the latter case, the legislation is allowed to replace this vacation for days that go over seven days.

Can I take additional leave of my own free will?

Additional paid leave is provided for an employee when the agreement drawn up with him contains a condition on this, or in cases strictly defined by law.

Therefore, in order for a working person at an enterprise to be able to apply for additional paid leave, he needs to belong to the categories of citizens specified in the legislation, or his labor contract contains a condition for such a period. In the latter case, the presence of a condition on the possibility of registering additional leave in the local provisions of the enterprise will also be required.

If the employee does not have all of the above opportunities, then he, at his own request, will not be able to arrange additional rest.

Attention! If additional rest is not provided by the company or the shopping mall, then the only thing the employee can count on is this. Also, on the basis of a submitted application addressed to the administration and with its permission, it is possible to provide.

In which case is additional leave paid, and in which not?

The legislation stipulates that additional leave must be paid. If it is not paid, then this is not additional paid leave.

In this case, we can only talk about leave without pay, provided to the employee at his request with the permission of the administration of the economic entity.

They should be distinguished, especially since additional leave is part of the vacation schedule and its provision should be carried out in accordance with it.

Types of additional holidays

Since additional holidays are provided to employees either in cases specified by law, or when a condition for this is included in their employment agreements, they can be subdivided. Consider the main types of such periods of rest.

For an irregular working day

In some situations, an employee may be assigned an irregular working day by decision of the management with his consent. The main management to remember that such a work schedule is not established for all employees of the company, but only in exceptional cases.

Attention! When filling out a period of work that gives the employee the right to leave, do not forget to indicate from which and to what date it is used. It must also be remembered that the period of work is calculated not from the beginning of the year, but from the date of receipt by the company, taking into account the previously provided periods.

The vacation order is signed by the head, registered in the order book, and transferred to the employee for review. Based on it, vacation pay is paid in the future.

Step 4. Drawing up a note-calculation for vacation

Together with the order, a personnel worker is issued, the front side of which duplicates the data from the leave order. To fill it out, you can use the standard form T-60. It is filled in in the same order as for the main vacation.

Then it is transferred to the accounting department, where the calculation specialist makes the appropriate samples necessary to determine the amount of vacation pay.

The final stage of processing the document is to put down in it the details of the payment documents, according to which the employee received money in his hands.

Step 5. Paying the Employee Vacation Pay Amounts

As with a regular vacation, according to the law, payment must be made three days before it starts or within the same period from the moment the employee receives the application. The last rule was introduced relatively recently.

Payments can be made earlier, such a ban does not exist, the main thing is not to violate the deadlines for issuing. Vacation pay can be issued to an employee in cash from the cash desk or transferred to his card account or bank account.

Step 6. Making a vacation entry in the employee's personal card

At the time the employee enters the enterprise, he is started in the personnel department. In section VII "Vacation", on the basis of an order for such a period, the relevant information should be entered.

This section is a table where the relevant entries are sequentially entered: the type of vacation, the time of work for which it is provided, the start and end dates, as well as the details of the corresponding order.

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Important! It is recommended that the end date of the vacation be reflected in the card after the employee returns to work. Because during this period he may fall ill or otherwise extend the leave granted to him. This will avoid subsequent corrections in the personal card in the future.

If an employee combines different types of leave, then each of them must be recorded in a separate line in this document.

Step 7. Reflection of the vacation period in the timesheet

For the period of vacation, including additional, the employee retains his place of work. Therefore, even during his rest period, you need to keep track of time in the timesheet.

The Labor Code, in addition to annual paid leave, provides for additional leaves that are granted to employees depending on working conditions, the nature of work, or for other reasons. The minimum duration of such vacations is mainly provided for by regulations, but with the proviso that the employer can set a longer duration by a local regulation, collective or labor agreement. What categories of employees are entitled to additional leave? How does the duration of such rest differ depending on the basis for granting it? How are additional holidays calculated? We will answer these and some other questions in this article.

According to Art. 116 of the Labor Code of the Russian Federation, annual additional paid holidays are provided to employees:

— employed in work with harmful and (or) dangerous working conditions;

- having a special nature of work;

- with irregular working hours;

- working in the regions of the Far North and equivalent areas;

- in other cases provided for by the Labor Code of the Russian Federation and other federal laws.

Let's stop at the last point. Based on Art. 350 of the Labor Code of the Russian Federation, certain categories of medical workers may be granted additional annual paid leave, the duration of which is established by the Government of the Russian Federation. In addition, additional leave is due to those working in representative offices of the Russian Federation abroad in countries with special (including climatic) conditions (Article 339 of the Labor Code of the Russian Federation), as well as athletes and coaches (Article 348.10 of the Labor Code of the Russian Federation).

Employers, taking into account their production and financial capabilities, can independently establish additional holidays for employees. The procedure and conditions for granting these holidays are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

Let's take a closer look at these vacations.

Additional leave for work with harmful or dangerous working conditions

Annual additional paid leave is granted to employees employed in work with harmful and (or) dangerous working conditions:

— in underground mining and open pit mining in cuts and quarries;

— in zones of radioactive contamination;

- in other works related to the adverse effects on human health of harmful physical, chemical, biological and other factors.

The minimum duration of the annual additional paid leave for employees employed in work with harmful and (or) dangerous working conditions, and the conditions for its provision are established by Decree of the Government of the Russian Federation of November 20, 2008 N 870 “On the establishment of reduced working hours, annual additional paid leave, increased pay labor to workers engaged in hard work, work with harmful and (or) dangerous and other special working conditions ”(hereinafter - Resolution N 870).

It is important to remember that the duration of the annual additional paid leave for work in harmful or dangerous working conditions is determined by the results of attestation of workplaces, but it cannot be less than seven calendar days according to the said resolution.

Note.The procedure for attestation of workplaces in terms of working conditions was approved by Order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 N 342n.

Note that the duration of the annual additional leave may be more than seven days. This is possible if the profession or position of the employee is indicated in the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day (hereinafter - the List). The duration of leave in accordance with this list is from 6 to 36 working days. How to apply the named list is stated in the Instruction approved by the Decree of the USSR State Committee for Labor, the All-Union Central Council of Trade Unions of November 21, 1975 N 273 / P-20.

Note!Employees working with harmful or dangerous working conditions are entitled to additional paid leave, regardless of whether the work (profession, position) they perform is provided for in the List (Decision of the Constitutional Court of the Russian Federation of May 28, 2013, Definition of the Constitutional Court of the Russian Federation of February 7, 2013 N 135 -ABOUT).

If the duration of the vacation according to the List is longer than that provided for by Decree N 870, the List should be guided by the determination of the specific duration of the vacation. This was pointed out by the Supreme Court in Decision No. AKPI12-1570 dated 14.01.2013.

Additional leave for the special nature of work

Article 118 of the Labor Code of the Russian Federation determines that certain categories of workers whose work is related to the specifics of the performance of work are provided with annual additional paid leave. However, the Labor Code does not explain what kind of work is considered special.

The list of employees who are entitled to such leave, as well as its minimum duration, together with the conditions for its provision, are determined by the Government of the Russian Federation. In particular, Decree of the Government of the Russian Federation of December 31, 1994 N 1440 established that employees seconded to the Chechen Republic are provided with additional paid leave of two calendar days for each full month of work. And according to Decree of the Government of the Russian Federation of December 30, 1998 N 1588, such leave is due to general practitioners (family doctors) and nurses of general practitioners (family doctors) for continuous work in these positions for more than three years (its duration is three days).

Vacation for irregular working hours

Irregular working hours - a special mode of work, in accordance with which individual employees may, by order of the employer, if necessary, be occasionally involved in the performance of their labor functions outside the working hours established for them. The list of positions of employees with irregular working hours is established by a collective agreement, agreements or local regulations adopted taking into account the opinion of the representative body of employees (Article 101 of the Labor Code of the Russian Federation).

Article 119 of the Labor Code of the Russian Federation provides that employees working in this regime are provided with annual additional paid leave, the duration of which is determined by a collective agreement or internal labor regulations and cannot be less than three calendar days. Recall that the employer can increase the duration of additional leave in the local regulatory act.

When granting this additional leave, the question may arise: is it possible not to provide it if the employee has never been involved in work outside the normal working hours? It was answered by Rostrud in Letter N PG / 3841-6-1 dated May 24, 2012. In particular, the department clarified that the grounds for granting this additional leave are irregular working hours and the presence of an employee’s position in the list of positions of employees with irregular working hours, which is established by a collective agreement or the organization’s internal labor regulations. Since the legislation does not provide for the provision of leave for an irregular working day in proportion to the time worked in the working year, the employer is obliged to provide such leave, even if the employee has never been involved in work in excess of the normal working hours.

Additional leave for work in the Far North

In addition to the annual basic and additional paid holidays provided by law, provided on a general basis, persons working in the regions of the Far North are provided with additional paid holidays of 24 calendar days, and persons working in areas equivalent to regions of the Far North - 16 calendar days ( article 321 of the Labor Code of the Russian Federation).

Note that such leave is also provided for workers traveling to work on a rotational basis in the regions of the Far North and equivalent areas from other regions (Article 302 of the Labor Code of the Russian Federation). At the same time, the length of service that gives the right to additional leave includes not only calendar days of shift in the regions of the Far North and areas equivalent to them, but also the actual days of being on the road, provided for by the schedule of work on shift.

The total duration of annual paid leave is determined by summing up the annual basic and all additional annual paid holidays. Full or partial combination of annual paid holidays for persons working in the regions of the Far North and areas equivalent to them is allowed no more than two years in advance. At the same time, the total duration of the leave granted should not exceed six months, including the time of leave without pay, necessary for travel to the place of use of the leave and back.

The unused part of the annual paid leave, exceeding six months, is added to the next annual paid leave for the next year.

In addition to persons working in the regions of the Far North and equivalent areas, employees who perform work in other regions of the North, where a regional coefficient and a percentage increase in wages (eight calendar days) are entitled to additional leave, are entitled. This is provided for in Art. 14 of the Law of the Russian Federation of February 19, 1993 N 4520-1 "On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Areas".

Note.According to Art. 322 of the Labor Code of the Russian Federation, additional leave is granted to employees after six months of work with this employer.

Determine the duration of annual leave

According to Art. 120 of the Labor Code of the Russian Federation, when calculating the total duration of the annual paid vacation, additional paid vacations are added to the annual main paid vacation.

The duration of the annual basic and additional paid holidays of employees is calculated in calendar days and is not limited by the maximum limit.

Employee according to list for harmful working conditions, 12 working days of additional paid leave are due, which are added to the annual basic paid leave of 28 calendar days. How to determine the duration of the annual leave of this employee?

The duration of annual paid leave in such cases should be calculated in accordance with the recommendations of Rostrud given in Letter N 625-BB dated 01.02.2002. In particular, from the start date of the vacation (for example, from 11/11/2013), the number of days of the main vacation in calendar days (28 calendar days) is counted, and then the number of days of additional vacation in working days per six-day working week (for example, 12 working days), after which the date of the last day of vacation is determined (in our example, this is 12/21/2013). Then the total vacation period (from 11/11/2013 to 12/21/2013) is converted into calendar days - 41 calendar days. This will be the total duration of annual paid leave.

Please note that non-working holidays falling on the period of the annual basic or annual additional paid vacation are not included in the number of calendar days of vacation.

Let us dwell on the calculation of the duration of additional leave for harmful and dangerous working conditions.

By virtue of clause 8 of the Instruction, full additional leave according to the List is granted to employees if they actually worked in production, in workshops, in professions and positions with harmful working conditions for at least 11 months in the working year. If the employee has worked less than this period, leave is granted to him in proportion to the time worked by him.

When calculating the length of service, which gives the right to additional leave in proportion to the hours worked, the number of full months of work in harmful or dangerous working conditions is determined by dividing the total number of days of work during the year by the average monthly number of working days. At the same time, the remainder of days, which is less than half of the average monthly number of working days, is excluded from the calculation, and the remainder of days, which is half or more of the average monthly number of working days, is rounded up to a full month (clause 10 of the Instruction).

For your information.Only those days in which the employee was actually employed in these conditions for at least half of the working day are counted towards the time worked in harmful and dangerous working conditions.

For the period from 02.02.2013 to 02.12.2013, the employee worked in hazardous working conditions for 152 days. What length of vacation is he entitled to if, according to his profession, the List provides for the provision of 24 working days of additional leave?

We know that the employee worked in hazardous working conditions for 152 days.

Calculate the average monthly number of working days. To do this, we divide the number of working days according to the employee's schedule by the number of months: 208 slaves. days / 10 months = 20.8 work. days

Calculate the number of months of work. To do this, we divide the actual number of working days by the average monthly number of working days: 152 slaves. days / 20.8 work. days = 7.3 months

The number of months of work is rounded up to a whole number. If the fractional part is less than 0.5, round down. If the fractional part is greater than or equal to 0.5, round up. In our case, it turns out 7 months.

Let us determine the additional leave for seven months of work on the basis that the employee is entitled to 24 working days of additional leave per year: 24 working days. days / 12 months x 7 months = 14 work. days

Grant of vacation

By virtue of Art. 122 of the Labor Code of the Russian Federation, annual paid leave must be provided to the employee annually. At the same time, the right to use leave for the first year of work arises for the employee after six months of his continuous work with this employer. An employee can use vacation for the second and subsequent years at any time of the year in accordance with the vacation schedule approved by the organization for the current calendar year.

Note that the main leave may be provided to the employee in advance (in some cases, even before the expiration of six months). With regard to additional leave, this rule does not always apply. For example, leave for an irregular working day can also be provided in advance, since its duration does not depend on the length of time worked in a working year in an irregular working day. But for harmful working conditions, additional leave in full is provided only if the employee actually worked in such conditions for at least 11 months in the working year.

Note!Part-time workers, as well as persons for whom this work is the main one, are entitled to additional holidays. They are provided to them on a general basis.

Whether it is possible to provide other types of additional vacations in advance, the legislator does not specify. We believe that if such leave is not related to work in harmful and dangerous conditions, then it can also be provided in advance. But if the employee quits before the end of the working year for which he has already received paid leave, then the employer, by virtue of Art. 137 of the Labor Code of the Russian Federation may withhold amounts overpaid to him.

Since additional leave is part of the annual paid leave, the provisions of Art. 124 and 125 of the Labor Code of the Russian Federation, in accordance with which the vacation can be divided into parts, one of which cannot be less than 14 calendar days, and transferred (extended) in case of temporary disability of the employee or performance by him during the annual paid leave of state duties.

In addition, Art. 126 of the Labor Code of the Russian Federation provides that part of the vacation, exceeding 28 calendar days, can be replaced by monetary compensation at the written request of the employee. At the same time, it is not allowed to replace with monetary compensation the annual basic paid leave and annual additional paid leaves for pregnant women and employees under the age of 18, as well as the annual additional paid leave for employees employed in jobs with harmful and (or) dangerous working conditions, for work in appropriate conditions (except for the payment of monetary compensation for unused vacation upon dismissal) (part 3 of article 126 of the Labor Code of the Russian Federation).

In conclusion, we note that the provision of leave is issued by order in the unified form T-6, in which not only column "A" is filled in, but also columns "B" and "C", which indicate the type of additional leave and the number of days, as well as the total duration annual leave, including basic leave.

Vacation is the time of annual rest paid by the organization in which the employee works. The right to annual paid leave is one of the basic constitutional rights of citizens, it is guaranteed to all persons working under an employment contract (clause 5, article 37 of the Constitution of the Russian Federation), and is regulated by Ch. 19 of the Labor Code of the Russian Federation. In the article we will talk about additional holidays.

Recall that the main paid leave should be provided to the employee annually ( Part 1 Art. 122 of the Labor Code of the Russian Federation), while its duration is 28 calendar days, excluding non-working holidays ( Art. 115 Labor Code of the Russian Federation). At the same time, certain categories of workers are entitled to extended annual basic holidays. For example, employees under the age of 18 are entitled to an annual paid leave of at least 31 calendar days ( Art. 267 of the Labor Code of the Russian Federation).

In addition to basic holidays, employees may be granted additional annual paid leave. Article 116 of the Labor Code of the Russian Federation there are two types of additional paid holidays: those provided in accordance with the Labor Code of the Russian Federation and other federal laws, as well as those established directly by employers (the procedure and conditions for their provision are stipulated in collective agreements or local regulations). If the employee is entitled not only to the main, but also to additional leave, then when calculating the total duration of the annual paid leave, these holidays are summed up.

The duration of the additional, as well as the main, paid leave is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling on the period of the annual basic or additional vacation are not included in the number of calendar days of vacation and are not paid ( Art. 120 Labor Code of the Russian Federation).

Annual paid leave, including basic and additional holidays, by agreement between the employee and the employer, may be granted in parts on the basis of Part 1 Art. 125 of the Labor Code of the Russian Federation. At the same time, at least one part of the annual paid leave must be at least 14 calendar days.

IN part 1 art. 116 Labor Code of the Russian Federation It is stated that annual additional paid holidays are granted to employees:

Employed at work with harmful and (or) dangerous conditions ( Art. 117 Labor Code of the Russian Federation, 870 );

Having a special nature of work ( Art. 118 Labor Code of the Russian Federation);

Working on irregular working hours Art. 119 Labor Code of the Russian Federation,Letter of Rostrud dated 06/07/2008 No. 1316‑6‑1 );

Working in the regions of the Far North and equivalent areas ( Art. 321 And 322 of the Labor Code of the Russian Federation, Art. 14 RF Law No. 4520-1 ). The list of regions of the Far North and areas equated to them for the purposes of providing guarantees and compensations was approved Decree of the Council of Ministers of the USSR of November 10, 1967 No. 1029 .

In addition, additional annual leave may be granted in other cases provided for by labor legislation. According to the Labor Code of the Russian Federation, additional paid holidays are also required:

Employees traveling to perform work on a rotational basis in the regions of the Far North and equivalent areas from other regions. Additional leave is granted to them in the manner and on the conditions provided for persons permanently working in these areas ( Art. 302 of the Labor Code of the Russian Federation);

Athletes and coaches. The duration of their additional leave is established in collective, labor contracts, local regulations, it should not be less than four calendar days ( Art. 348.10 of the Labor Code of the Russian Federation);

A special place among additional vacations is occupied by vacations provided to teaching staff of educational institutions. Employees of this category, at least every ten years of continuous teaching work, are entitled to a long vacation for up to one year. The procedure, conditions for granting and the possibility of paying for such leave are determined by the founder and (or) the charter of the educational institution ( Art. 335 of the Labor Code of the Russian Federation).

In addition to the additional holidays established by the Labor Code of the Russian Federation, which, in fact, are compensation for difficult working conditions, the current legislation also provides for annual additional paid holidays of a stimulating nature. They are granted, for example, for length of service, length of service in an organization or in relation to a specific profession. Their duration, conditions and procedure for granting are established by federal laws and other regulations.

Additional holidays for those working in harmful and (or) dangerous conditions

Annual additional paid leave is due to employees employed in work with harmful and (or) dangerous working conditions ( Art. 117 Labor Code of the Russian Federation). Such conditions of the Labor Code of the Russian Federation include, in particular:

Underground mining;

Open pit mining in cuts and quarries;

Work in areas of radioactive contamination;

Other works related to the adverse effects on human health of harmful physical, chemical, biological and other factors.

The minimum duration of additional annual leave granted to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions is seven calendar days ( Clause 1 of Decree of the Government of the Russian Federation No. 870 ). However, in order to assess working conditions and identify harmful or dangerous production factors, employers are required to at least once every five years carry out certification of workplaces in terms of working conditions ( Art. 209 of the Labor Code of the Russian Federation).

When granting additional leave to employees employed in work with harmful and (or) dangerous working conditions, it is necessary to be guided by the following documents:

- Letter of the Ministry of Labor of the Russian Federation dated 06/30/1992 No. 1358-VK "On the application of regulations on benefits and compensation for harmful working conditions";

List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day, approved Decree of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions of October 25, 1974 No. 298/P-22(hereinafter - the List);

Instructions on the procedure for applying the List, approved Decree of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions of November 21, 1975 No. 273/P-20(hereinafter referred to as the Instruction).

Note that Decree of the Government of the Russian Federation No. 870 takes precedence over the Instruction, since the normative acts of the USSR are applied only to the extent that they do not contradict the current legislation.

In addition, in the List, the duration of additional leave is set in working days. Depending on the profession, position held and type of production, an employee may be granted additional leave of
6 to 36 business days. However, the document provides for a schedule of a six-day working week, respectively, an additional vacation of six working days actually corresponds to seven calendar days specified in Decree of the Government of the Russian Federation No. 870 . The employer also has the right to increase the duration of the additional leave provided, fixing it in labor, collective agreements or local regulations (for example, in the regulation on remuneration, the regulation on the procedure for granting holidays in the organization, orders, instructions).

Experience calculation. The length of service, which gives the right to additional annual leave for work with harmful and (or) dangerous conditions, includes only the time actually worked in these conditions ( Art. 121 Labor Code of the Russian Federation). In this case, only those days are taken into account when the employee actually worked under these conditions for at least half of the working day established for employees of this production, workshop, profession or position ( paragraph 12 of the Instructions,Decisions of the Armed Forces of the Russian Federation of 06.02.2002№ GKPI2002-30, from 15.04.2004№ GKPI2004-481).

It should be remembered that according to the List, full additional leave is granted to workers, engineering and technical workers and employees, if they actually worked in industries, workshops, professions and positions with harmful working conditions for at least 11 months in the working year on the basis of item 8 And 9 Instructions.

Additional leave for the special nature of the work

According to Art. 118 Labor Code of the Russian Federation employees of certain categories, whose work is of a special nature, are granted additional annual paid leave, while the list of such categories is approved by the Government of the Russian Federation.

Currently, additional paid holidays for the special nature of work include, in particular, additional holidays provided by:

General practitioners (family doctors) and medical
sisters of general practitioners (family doctors) for continuous work in these positions for more than three years ( Decree of the Government of the Russian Federation of December 30, 1998 No. 1588 );

Employees of the territorial authorities of the Chechen
Republic, as well as seconded to the Chechen Republic ( clause 5 of Decree of the Government of the Russian Federation dated December 31, 1994 No. 1440 "On the conditions of remuneration and provision of additional benefits to employees located in the Chechen Republic").

Besides, Part 2 Art. 100 Labor Code of the Russian Federation it has been established that transport, communications and other workers may have a special nature of work, while the peculiarities of their working hours and rest periods are also determined in the manner established by the Government of the Russian Federation. It is indicated that the features of the working hours and rest time of employees of certain categories, whose work is of a special nature, are determined by the relevant federal executive authorities in agreement with the Ministry of Health and Social Development of the Russian Federation.

Additional holidays for irregular working hours

First of all, let us turn to the concept of irregular working hours. So, an irregular working day is a special mode of work, in accordance with which individual employees can, by order of the employer, if necessary, be occasionally involved in the performance of their labor functions outside the working hours established for them ( Art. 101 Labor Code of the Russian Federation). Note that a feature of this regime is the nature of the work, which, for reasons beyond the control of the employee, often does not allow performing certain labor functions during working hours.

The list of positions of employees with irregular working hours is determined by a collective agreement, agreements or local regulations adopted taking into account the opinion of the representative body of employees (primary trade union organization), if any. At the same time, the procedure for taking into account the opinion of the elected body of the primary trade union organization when adopting local regulations is established Art. 372 of the Labor Code of the Russian Federation.

In addition, in this case, the employment contract with the employee must include a condition on irregular working hours ( Art. 57 of the Labor Code of the Russian Federation), since additional paid leave refers to the regime of work and rest. Before concluding an employment contract, an employee must be familiarized with local regulations that establish a list of positions for which an irregular working day is provided, as well as the type and amount of compensation. If, in the course of work, an employee is transferred to a position that is included in the list of positions with irregular working hours, a clause on the establishment of a special mode of work is included in the additional agreement on the terms of the transfer.

It is worth noting that working beyond the normal working hours does not provide for additional pay. The only form of compensation is the provision of additional paid leave.

So, if the workers have an irregular working day, then according to Art. 119 Labor Code of the Russian Federation they are granted additional annual paid leave of at least three calendar days. Accordingly, the employer has the right to provide for a longer additional leave for an irregular working day.

Rules for granting annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget approved Decree of the Government of the Russian Federation of December 11, 2002 No. 884 . The procedure and conditions for granting these holidays in organizations financed from the budget of a constituent entity of the Russian Federation are established by the authorities of the constituent entity of the Russian Federation, and in organizations financed from the local budget - by local governments ( Art.119 Labor Code of the Russian Federation).

When establishing the maximum duration of additional leave for an irregular working day, organizations (especially commercial ones) are recommended to be guided by clause 8 of the Rules "On regular and additional holidays" approved People's Commissariat of Labor of the USSR 04/30/1930 No. 169 , according to which the period of such leave cannot exceed 12 working days. Taking into account Art. 120 Labor Code of the Russian Federation the duration of holidays is expressed in calendar days, respectively, the maximum duration of additional leave for an irregular working day is 14 calendar days.

In addition, when determining the duration of additional leave, the frequency of involving employees in the performance of labor duties in excess of the normal working hours should be taken into account. If such work is rarely performed, then additional leave is assigned a small one. If the employee constantly works in excess of the established norm, then the duration of the additional leave should be appropriate.

Additional holidays for those working in the regions of the Far North and equivalent areas

Citizens permanently working in the regions of the Far North are provided with additional paid leave of 24 calendar days, and persons permanently working in areas equivalent to regions of the Far North - 16 calendar days on the basis of Art. 321 of the Labor Code of the Russian Federation. The same additional holidays are due to employees traveling to work on a rotational basis in the regions of the Far North and equivalent areas from other regions ( Art. 302 of the Labor Code of the Russian Federation).

At the same time, along with the Labor Code of the Russian Federation, one should be guided by RF Law No. 4520-1 , which established state guarantees and compensation for the reimbursement of additional material and physiological costs to citizens in connection with work and living in the extreme natural and climatic conditions of the North. Article 14 of the Law of the Russian Federation No. 4520-1 recognizes additional annual leave as compensation.

In turn, the definitions of the concepts "compensation" and "guarantee" are contained in Art. 164 Labor Code of the Russian Federation. Compensation means monetary payments established for the purpose of compensating employees for the costs associated with the performance of labor or other duties provided for by federal law. Guarantees are recognized as methods, means and conditions by which the implementation of the rights granted to employees in the field of social and labor relations is ensured.

Thus, Art. 14 RF Law No. 4520-1 in terms of recognizing additional annual leave as compensation, it contradicts the Labor Code of the Russian Federation, since vacation is a continuous set of days of rest provided to the employee, and not a cash payment. In this case, the provisions of the Labor Code of the Russian Federation should be applied on the basis of Art. 5 Labor Code of the Russian Federation. Article 21 of the Labor Code of the Russian Federation The basic right of an employee recognizes rest, provided, among other things, by the provision of paid annual leave. The provision of annual basic paid leave, and with it annual additional paid leave, is a guarantee of the employee's right to rest.

Note that Art. 322 of the Labor Code of the Russian Federation established the procedure for combining annual paid holidays. Full or partial combination of holidays for persons working in the regions of the Far North and equivalent areas is allowed no more than two years in advance. At the same time, the total duration of the leave granted should not exceed six months, including the time of leave without pay, necessary for travel to the place of use of the leave and back. The unused part of the annual paid leave, exceeding six months, is added to the next annual paid leave for the next year. According to Art. 15 of the Law of the Russian Federation No. 4520-1 the time required to travel to the place of use of the vacation and back, once every two years, is not included in the vacation period.

The right of employees working on a part-time basis to additional leave. Article 282 of the Labor Code of the Russian Federation defines part-time employment as the performance by an employee of other regular paid work on the terms of an employment contract in his free time from his main job. According to Art. 286 of the Labor Code of the Russian Federation persons working part-time, annual paid leave is granted simultaneously with leave for the main job. If the employee has not worked for six months at a part-time job, then leave is granted in advance.

However, it should be remembered that according to Art. 287 of the Labor Code of the Russian Federation guarantees and compensations to persons working in the regions of the Far North and areas equivalent to them are provided to employees only at their main place of work. Other guarantees and compensations provided for by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local regulatory acts, are provided to persons working part-time, in full.

Thus, the question arises whether employees working part-time in the regions of the Far North and equivalent areas are entitled to receive additional paid leave. Note that according to Art. 321 of the Labor Code of the Russian Federation the total duration of annual paid holidays for part-time workers is established on a general basis, that is, in the manner prescribed Art. 286 of the Labor Code of the Russian Federation. We also clarify that the restrictions specified in Art. 287 of the Labor Code of the Russian Federation, additional holidays do not apply, since the holiday is one of the mandatory elements of the regime of working hours and rest time, and not a guarantee and compensation.

In addition, if at a part-time job the duration of the employee’s annual paid leave is less than the duration of the leave at the main place of work, then the part-time employer is obliged, at the request of the employee, to provide him with leave of the appropriate duration without pay ( Art. 286 of the Labor Code of the Russian Federation). In other words, based on Art. 120 Labor Code of the Russian Federation, according to which, when calculating the total duration of the annual paid vacation, additional paid vacations are added to the annual main paid vacation, we can conclude that we are talking about the total duration of the annual main and annual additional paid vacations.

However, we believe that due to the lack of official clarifications and judicial practice, the employer, based on its production and financial capabilities, on the basis of Art. 41 Labor Code of the Russian Federation has the right to reflect in the collective agreement or other local act of the organization the right of employees working in the regions of the Far North and equivalent areas on a part-time basis to additional leave provided for Art. 321 of the Labor Code of the Russian Federation.

Additional holidays not related to employment

In addition to employees who are granted annual additional paid holidays in connection with the mode of work, working conditions or the location of the employing organization, citizens of other categories have the right to use these holidays, regardless of the performance of their labor duties. These categories are specified in the relevant federal laws and other regulations. These include, in particular, persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site ( paragraph 15 of Art. 2 of the Federal Law No. 10.01.2002 2-FZ "On social guarantees for citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site") or the disaster at the Chernobyl nuclear power plant ( item 1 And 2 tbsp. 13, paragraph 5 of Art. 14 of the Law of the Russian Federation of May 15, 1991 No. 1244-1 "On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant").

Payment for additional vacations not related to labor activities is financed from the budget. The list of documents that a citizen must submit to the social protection authorities at the place of residence, as well as the procedure for paying for additional leave, are given in DecreeGovernment of the Russian Federation No. 136 . In addition, additional vacations may be provided for by sectoral legislation.

Additional paid leave

The order to grant leave is issued according to unified forms T-6 or T-6a ( 1 ). See page 27 for a sample form for completing a leave request.

However, in addition to the order to grant leave, a note-calculation is also necessary for calculating the wages due to the employee and other payments when granting him additional annual paid leave. The note is drawn up in advance, since vacation pay must be paid to the employee three days before the vacation ( Art. 136 Labor Code of the Russian Federation), By form T-60 (Decree of the State Statistics Committee of the Russian Federation No. 1 ).

Besides, in sec. VIII personal card of the employee in the form of T-2 ( Decree of the State Statistics Committee of the Russian Federation No. 1 ) an entry is made that the vacation is additional annual, the periods of work, the number of calendar days, the start and end dates, as well as the reason for the vacation (details of the order to grant it) are indicated. At the same time, it is not necessary to acquaint the employee with the entry made in the personal card.

In the time sheet (forms T-12 and T-13 approved Decree of the State Statistics Committee of the Russian Federation No. 1 ) the days of the employee's annual additional paid leave must be noted by putting down the letter code "OD" or the digital "10".

Reflection of vacation pay amounts in accounting

The amount of vacation pay accrued in connection with the provision of additional leave is an expense for ordinary activities ( item 5, 7 , 8 PBU 10/99). In accounting, it is reflected in the debit of the account for accounting for production costs (sales expenses) in correspondence with account 70 “Settlements with personnel for wages” ( ).

Application of PBU 18/02. The amount of vacation pay accrued for the days of additional vacation granted in accordance with the collective agreement in excess of the 28 calendar days provided for by law forms accounting profit (loss) and is not recognized as an expense for profit taxation purposes. In this case, the organization has a permanent difference and the corresponding permanent tax liability (PNO) ( item 4, 7 PBU 18/02). PNO is reflected in the debit of account 99 "Profits and losses" in correspondence with the credit of account 68 "Calculations on taxes and fees" ( Instructions for using the Chart of Accounts).

The nuances of taxing personal income tax payment for additional leave

In accordance with paragraph 1 of Art. 209 And paragraph 1 of Art. 210 Tax Code of the Russian Federation Vacation pay paid to an employee is included in his income. In this case, the calculation and deduction of personal income tax, as a general rule, is carried out at the time of payment ( paragraph 4 of Art. 226 Tax Code of the Russian Federation).

The list of income not subject to personal income tax is established Art. 217 Tax Code of the Russian Federation. Payment for additional holidays is not mentioned in this article. Thus, vacation pay accrued to an employee for additional paid leave is subject to personal income tax in accordance with the generally established procedure, even if additional leave is granted due to the fact that the employee works in harmful or dangerous working conditions.

Recall that according to paragraph 3 of Art. 217 Tax Code of the Russian Federation all types of compensation payments established in accordance with the legislation of the Russian Federation related to compensation for harm, injury or other damage to health are not subject to personal income tax. However, payment of additional vacations to employees employed in jobs with harmful working conditions does not apply to compensation payments. Thus, these payments are subject to personal income tax on a general basis. Similar conclusions were made in letters of the Ministry of Finance of the Russian Federation dated 04.07.2007 No. 03‑04‑06‑01/211 , dated 19.06.2009 No. 03‑04‑06‑02/46 .

At the same time under the influence paragraph 3 of Art. 217 Tax Code of the Russian Federation payment of additional days off for persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site and the disaster at the Chernobyl nuclear power plant is subject. This is due to the fact that the payment of these holidays is financed from the federal budget. Consequently, the amounts of payment for additional leave related to compensation for harm caused to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site and the disaster at the Chernobyl nuclear power plant are not subject to personal income tax ( letters of the Ministry of Finance of the Russian Federation dated July 23, 2010 No. 03‑04‑05/10-413 , Federal Tax Service for Moscow dated October 27, 2010 No. 20-14/3/113358@ ).

Insurance contributions and additional leave Vacation pay is paid on the basis of labor legislation and, accordingly, within the framework of labor relations. Based Part 1 Art. 7 Federal Law No. 212-FZ vacation pay is included in the base for calculating insurance premiums. In addition, vacation pay is not included in the list of non-taxable payments established by Art. 9 of Federal Law No. 212-FZ. Consequently, vacation pay, both basic and additional, is subject to insurance premiums on a general basis.

The only exception is the payment of additional leave to persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site and the disaster at the Chernobyl nuclear power plant, due to the fact that payments to these persons are made on the basis of the law at the expense of budgetary funds and are compensation for harm caused to health. Accordingly, they cannot be considered as payments under an employment relationship.

Inclusion in income tax expenses of payment for additional vacation

According to Art. 255 Tax Code of the Russian Federation the taxpayer’s labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. At the same time, it must be remembered that according to Art. 252 Tax Code of the Russian Federation Expenses for the purpose of taxation of profits are recognized as the costs of the taxpayer, provided that they are documented and economically justified. By virtue of item 7,8 art. 255 Tax Code of the Russian Federation expenses taken into account when determining the tax base for income tax include expenses on wages kept by employees for the period of vacation provided for by the legislation of the Russian Federation.

Accordingly, when calculating income tax, the composition of labor costs also includes payment for additional leave with a duration not exceeding that established by current legislation ( Letter of the Federal Tax Service for Moscow dated October 19, 2005 No. 20-12/75302 ).

However paragraph 24 of Art. 270 Tax Code of the Russian Federation it is stipulated that when determining the tax base, the costs of paying for additional vacations provided under a collective agreement to employees (in excess of those provided for by current legislation), including women raising children, are not taken into account.

Not everything is so indisputable when paying for additional holidays provided to employees for irregular working hours. By virtue of Art. 119 Labor Code of the Russian Federation for such employees, only the minimum duration of additional vacations is determined - three calendar days. The maximum duration of such additional leave is not provided, respectively, the establishment of an operating mode in the form of an irregular working day is formalized by a collective (labor) agreement and a local regulatory act of the organization ( Art. 119 Labor Code of the Russian Federation). Consequently, the expenses of the organization related to the payment of additional holidays for an irregular working day are taken into account for the purposes of taxation of profits as part of labor costs in the amounts actually incurred. Similar conclusions are found in letters of the Ministry of Finance of the Russian Federation dated January 29, 2007 No. 03‑03‑06/4/6 , from0 6.02.2007 № 03‑03‑06/2/17 , dated 15.12.2010 No. 03‑03‑06/2/212 ,Federal Tax Service for Moscow dated 15.07.2008 No. 20-12/066869 , Decree of the FAS SZO dated 10/17/2006 No. А56-28496/2005.

Decree of the Government of the Russian Federation of November 20, 2008 No. 870 “On the establishment of reduced working hours, annual additional paid leave, increased wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions.”

Law of the Russian Federation of February 19, 1993 No. 4520-1 “On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Areas”.

Decree of the Government of the Russian Federation of 03.03.2007 No. 136 “On the procedure for providing social support measures to citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant and nuclear tests at the Semipalatinsk test site, in connection with the performance of their labor duties, as well as payment of benefits for the burial of citizens who died (deceased) in connection with the Chernobyl disaster.

Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment”.

Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On Approval of the Accounting Regulation “Organization Expenses” PBU 10/99”.

Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n “On Approval of the Accounting Regulation “Accounting for Corporate Income Tax Calculations” PBU 18/02”.

Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds”.

Citizens can use such a bonus as additional vacation days.

Annual additional paid leave is the time off from work, which is allocated to an employee in addition to the main leave, based on:

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the laws of our country;
social policy in the organization.

Labor Code - who is entitled to additional days of rest

workers performing their functions in working conditions that differ from optimal;
workers whose functional duties are related to the special nature of the work;
employees whose employment contract specifies the condition of an irregular working day;
employees performing labor functions in the regions of the Far North and similar areas, including shift work;
workers representing the interests of the state outside it;
sports professionals.

In addition to the Labor Code of the Russian Federation, a number of Federal laws spell out the categories of employees who are entitled to benefits:

judges - from 5 to 15 working days of rest;
municipal employees - no more than 15 calendar days a year;
employees, systems of the prosecutor's office of the Russian Federation - from 5 to 15 calendar days;
civil servants - 1 calendar day for each year of work;
rescuers involved in the elimination of emergencies and disasters - no more than 15 days;
customs officials - from 5 to 15 calendar days;
citizens exposed to ionizing radiation - 14 calendar days.

In the collective agreement, the employer may independently establish additional guarantees and compensations for employees, including leave for employees.

For example, for loyal employees who have continuously worked for one employer for more than 10 years. This document is being developed taking into account the opinion of the trade unions and the elected representative body of the workers.

Important: an internal local regulatory document should not contradict the norms of the legislation of the Russian Federation.

Additional leave based on the results of a special assessment

If a hazard class of more than 2 is set in the summary sheet based on the results of a special assessment at the workplace, the employer is obliged to provide the employee with a number of guarantees and compensations, including additional paid leave for a period of at least 7 days.

The obligation to assess working conditions lies with the employer, a fine for violation of the deadlines up to 80 thousand rubles:

all existing jobs are subject to assessment;
when creating a new workplace, the assessment must be carried out by a licensed organization no later than 180 days;

The duration of the vacation of a particular employee is established by the employment contract on the basis of:

industry agreement;
collective agreement;
final documents of the experts conducting the special assessment.

It is possible, at the request of the employee, to issue monetary compensation for vacation days that exceed the prescribed minimum, that is, starting from the eighth day. The personnel service, when hiring a new employee, must familiarize him with a card for a special assessment of the working conditions of the workplace provided to him.

Important: when calculating the duration of work that gives the right to additional annual leave for work with harmful and (or) dangerous working conditions, only the time that the employee actually worked in such conditions is included. Therefore, it is necessary to keep a time sheet in harmful working conditions. For example, when an employee has worked for more than 11 months in a hot shop, he is provided with additional leave in full.

Important: The Social Insurance Fund provides an economic preference to the employer, which is expressed in the allocation of targeted funds for labor protection measures, including the opportunity to conduct a special assessment of working conditions at the expense of targeted funds, which significantly reduces its monetary costs.

Categories of work

Let's turn to Art. 118 of the Labor Code of the Russian Federation, where another parameter is prescribed, on the basis of which an employee can apply for an increase in the number of days of rest - a special nature of work, for example:

Employees who, on duty, provide assistance to infectiously ill people, in particular, those infected with Koch's sticks - from 14 to 21.
Medical workers providing assistance to mentally ill people - from 14 to 35.
General practice medical staff (family doctors and their nurses) – 3 days. A prerequisite is a work experience of more than 3 years.
Medical personnel working with people infected with the immunodeficiency virus - 14 days.

Territorial sign

You can restore strength:

24 additional days - for those working near the Arctic Circle;
16 days - for those working in areas equated to the territories of the Arctic Circle;
8 days - for those working in other harsh regions of the North. And also for workers on a watch.

Overtime labor

If the employment contract provides for the performance of official duties in excess of the norm, then on the basis of Art. 119 of the Labor Code of the Russian Federation, a bonus is added to annual leave - vacation days, at least three.

The employer prescribes the procedure for:

collective agreement;
the legal order of the organization.

Important: for tax purposes, the performance of official duties in the irregular working hours must be recorded by the order / order of the employer.

Calculate the duration of the additional vacation

In accordance with Art. 120 of the Labor Code of the Russian Federation:

calculation is carried out in calendar days;
the maximum limit is not fixed;
non-working holidays that fell on the vacation period are not included in the number of calendar days of vacation;
when calculating the total duration of annual leave, additional days and main days are summed up.

Experience for additional leave

In accordance with Art. 121 of the Labor Code of the Russian Federation, the experience includes:

actual work time;
the time when the employee did not actually work, but according to the labor legislation and internal local documents of the employer, the place of work was kept, for example, forced by simplicity;
period of suspension of the employee;
vacation time at your own expense, there is a limit - no more than 1 day.

Experience does not include:

the time the employee was absent from the workplace, for example, absenteeism;
time of parental leave.

The procedure for granting leave:

the employee must use annually;
the right to use arises after six months of continuous work with this employer, by agreement of the parties - a change in the term is possible;

In the second and subsequent years of work, leave is granted at any time of the working year, in accordance with the approved.

Compensation

If an employee has written an application to replace additional leave with monetary compensation, in accordance with the law, this will not be possible in the following cases:

the application was written by a pregnant woman;
the desire was expressed by a minor;
the statement is written by a person exposed to radiation;

Important: upon termination of the contractual relationship, compensation for unused days is paid without exception, for the entire period.

tax accounting

The amount of additional vacation pay is calculated as follows:

mandatory pension insurance contributions;
contributions to compulsory social insurance against accidents and occupational diseases.

At the time of payment of vacation pay, personal income tax must be charged.

Important: if an employee has a code on the sick leave - 04 industrial injury, personal income tax on vacation payments in connection with rehabilitation is not calculated.

Other aspects of the calculations depend on the taxation system and the grounds for granting leave:

BASIC mandatory vacation - it is necessary to reduce income tax by the amount of vacation pay;
BASIC vacation in accordance with the employer's local regulatory legal acts - the cost of vacation pay does not reduce the basis for calculating income tax.
STS mandatory vacation (expenses minus income) - vacation pay is taken into account in expenses when calculating the single tax.
STS vacation in accordance with the employer's local regulatory legal acts (expenses minus income) - vacation pay is not included in expenses.
STS (income) and UTII - the amount of vacation pay does not affect the calculation of the single tax.

How to apply for additional leave

Additional leave is subject to registration. The period of provision is fixed in the annual vacation schedule (form No. T-7) and approved by the employer. Before the start of the vacation period, it is necessary to issue an order, unified form No. T-6, relating to orders for personnel. Familiarize the employee under the signature.

Responsibility for failure to provide additional leave

In accordance with the Code of Administrative Offenses, an employer may be subject to administrative punishment:

a fine of 3-5 thousand rubles. for violations or failure to fulfill obligations under the collective agreement;
warning or imposition of a fine in the amount of 30 to 50 thousand rubles. for violating labor laws.

The supervisory authority is the Labor Inspectorate.

Important: to impose an administrative fine based on the results of an inspection, only the chief state inspector can.

The schedule of planned inspections for the next year can be found on the official website of the Prosecutor's Office of the Russian Federation or on the website of the territorial GIT.