Establishing state guarantees in the field of labor, creating favorable conditions for work, protecting the rights and interests of workers and employers are the main goals of labor legislation (Article 1 of the Labor Code of the Russian Federation). These questions are relevant for the vast majority of organizations and for many individual entrepreneurs. Let us recall that one of the fundamental documents regulating labor relations is the Labor Code of the Russian Federation (Article 5 of the Labor Code of the Russian Federation). We will talk about some of the main changes to the Labor Code in 2017 in our material.
Relief for micro-enterprises
From 01/01/2017, the Labor Code was supplemented with a new chapter 48.1 (Federal Law dated 07/03/2016 No. 348-FZ). It establishes some specifics for employers who are .
Thus, a microenterprise has the right to refuse, in whole or in part, the adoption of local labor regulations. We are talking, for example, about internal labor regulations, regulations on wages or bonuses, shift schedules, etc. However, this does not mean that such issues in a microenterprise will remain unresolved. Those conditions that should have been provided for by local regulations, if a microenterprise refuses to develop such acts, must be included directly in employment contracts with employees. To do this, the standard form of the employment contract approved by Government Decree No. 858 of August 27, 2016 should be used as the basis.
New mandatory document when concluding an employment contract
From 01/01/2017, the amendment to Art. adopted back in 2015 came into force. 65 of the Labor Code of the Russian Federation, concerning the list of documents presented when applying for a job. Let us remind you that persons subject to administrative punishment for the consumption of narcotic drugs or psychotropic substances without a doctor’s prescription or new potentially dangerous psychoactive substances are not allowed to perform certain types of work until the end of such punishment (Clause 1, Article 10 of the Federal Law of July 13, 2015 No. 230 -FZ). These types of work include, for example:
- work directly related to ensuring transport security (clause 9, part 1, article 10 of the Federal Law of 02/09/2007 No. 16-FZ);
- work directly related to the movement of trains and shunting work (clause 3 of article 25 of the Federal Law of January 10, 2003 No. 17-FZ);
- work as a private security guard (clause 13 of article 11.1 of the Law of March 11, 1992 No. 2487-1).
Now, when applying for such types of work, it is necessary to present a certificate (Appendix No. 4 to the Administrative Regulations, approved by Order of the Ministry of Internal Affairs of October 24, 2016 No. 665) indicating whether or not the person is subject to administrative punishment for such acts.
Amendments to the Labor Code: June 2017
The latest changes to the Labor Code at the time of preparation of the consultation were in June 2017. Vladimir Putin signed amendments to the Labor Code on June 18, 2017. These new amendments to the Labor Code of 2017 come into force 10 calendar days after the day of official publication (Article 6 of Federal Law No. 5-FZ of June 14, 1994). On the official Internet portal of legal information http://www.pravo.gov.ru, the latest changes to the Labor Code of the Russian Federation 2017 were published on June 18, 2017. This means that amendments to the Labor Code 2017 do not come into force on June 19 (the next day ), and after 10 days, i.e. 06/29/2017. After all, for changes to the Labor Code to come into force on June 19, 2017, they would have to be published on June 8, 2017.
Amendments to the Labor Code 2017 on wages
Amendments to Art. 152 of the Labor Code of the Russian Federation clarifies the procedure for paying overtime work. Let us remind you that, as a general rule, overtime work is paid for the first two hours at least one and a half times the rate, for subsequent hours - at least double the rate or is compensated by providing equivalent rest time. The latest amendments to the Labor Code of the Russian Federation establish that overtime work on weekends and non-working holidays, paid at an increased rate or compensated by rest in accordance with Art. 153 of the Labor Code of the Russian Federation, when determining the time of “regular” overtime work is not taken into account.
Additionally, the specifics of remuneration on a weekend or non-working holiday have been clarified. Article 153 of the Labor Code of the Russian Federation establishes that all employees are paid at an increased rate for hours actually worked on a day off or a non-working holiday (from 00.00 to 24.00), even if such days account for only part of the working day (shift).
1. Annual paid leave is provided to employees for each working year. The working year is 12 months and, unlike the calendar year, is calculated not from January 1, but from the date of entry to work. So, if an employee started working on February 1, 2008, then his first working year expires on January 31, 2009, the second working year is the period from February 1, 2009 to February 1, 2010, etc. If any periods of time in accordance with Part 2 of Art. 121 of the Labor Code are not included in the length of service for vacation (see commentary to it), then the end of the working year is postponed by the number of days of absence of the employee excluded from the length of service for vacation.
The law provides for different procedures for granting leave depending on which working year it is due - the first or subsequent ones.
2. Article 122 of the Labor Code of the Russian Federation states that annual paid leave for the first year of work is provided after 6 months of continuous work with a given employer. Therefore, as a general rule, those who have been working for a given employer for the first year should be granted leave on the 7th month of work, if during the 6-month period they had no breaks in work, which, in accordance with Part 2 of Art. 121 of the Labor Code are not included in the length of service giving the right to annual basic paid leave.
The length of service required to receive annual leave must be continuous. This means that leave is granted only during the period of employment with a given employer. Therefore, when an employee quits, he must complete his vacation calculations in full, receiving monetary compensation for unused vacation days.
The rule of Part 2 of the commented article cannot be considered as a prohibition on granting leave in the first year of work before the expiration of 6 months. By mutual agreement between the employee and the employer, paid leave in the first working year can be provided in advance. Sometimes it is simply necessary. For example, when a large number of workers are hired at the same time.
3. In the cases provided for in Part 3 of Article 122 of the Labor Code of the Russian Federation, the employer is obliged, at the request of the employee, to provide him with leave in the first year of work before the expiration of 6 months. Moreover, the law does not establish any minimum duration of work in this organization. Therefore, for example, if a woman who has worked in an organization for 1 month is granted maternity leave, she has the right to request annual paid leave immediately after the end of this leave.
Before the expiration of 6 months, i.e. in advance, annual paid leave may be provided in other cases provided for by the Labor Code or other federal law. For example, to a husband - while his wife is on maternity leave (Part 4 of Article 123 of the Labor Code), employees who, in accordance with federal laws, have the right to be granted annual paid leave at their request at a time convenient for them, and therefore in advance (see commentary to Article 123).
4. According to Article 122 of the Labor Code of the Russian Federation, leave for the second and subsequent years of work can be granted at any time of the working year, incl. and before the right to receive leave, i.e. in advance, in accordance with the order of provision of annual paid leave (see commentary to Article 123).
5. The current legislation does not provide for the provision in kind of incomplete annual basic paid leave, i.e. in proportion to the time worked in a given working year. Therefore, if annual basic leave is provided in advance in the first year (before the expiration of 6 months of continuous work with a given employer), it must be full, i.e. the established duration, provided that the employee does not ask for only part of the leave.
Salaries calculated arbitrarily by an accountant are not subject to insurance contributions.
If the chief accountant regularly transferred to himself a salary in an amount greater than that stipulated in the employment contract, the amounts of such excess are not included in the contribution base.
Electronic requirements for payment of taxes and contributions: new referral rules
Recently, tax authorities updated forms for requests for payment of debts to the budget, incl. on insurance premiums. Now it’s time to adjust the procedure for sending such requirements through the TKS.
It is not necessary to print payslips
Employers are not required to issue paper payslips to employees. The Ministry of Labor does not prohibit sending them to employees by email.
"Physicist" transferred payment for the goods by bank transfer - you need to issue a receipt
In the case when an individual transferred payment for goods to the seller (company or individual entrepreneur) by bank transfer through a bank, the seller is obliged to send a cash receipt to the “physician” buyer, the Ministry of Finance believes.
The list and quantity of goods at the time of payment are unknown: how to issue a cash receipt
The name, quantity and price of goods (work, services) are mandatory details of a cash receipt (CSR). However, when receiving an advance payment (advance payment), it is sometimes impossible to determine the volume and list of goods. The Ministry of Finance told what to do in such a situation.
Medical examination for computer workers: mandatory or not
Even if an employee is busy working with a PC at least 50% of the time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace for working conditions.
Changed electronic document management operator - inform the Federal Tax Service
If an organization refuses the services of one electronic document management operator and switches to another, it is necessary to send an electronic notification about the recipient of the documents via TKS to the tax office.
How many days of vacation is an employee entitled to? As a general rule, the number of paid vacation days per year must be at least 28 (Article 115 of the Labor Code of the Russian Federation). People often ask: is vacation 28 calendar days or working days? Annual basic paid leave is calculated in calendar days (Article 120 of the Labor Code of the Russian Federation). That is, for each working year, the employee is entitled to 28 calendar days.
Dividing vacation into parts
An employee does not have to use all 4 weeks of his/her allotted vacation at one time. Leave can be divided by agreement between the employee and the employer. The division of vacation into parts according to the Labor Code of the Russian Federation must be carried out in such a way that the duration of at least one of the parts is at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation). If this condition is met, the duration of other parts of the vacation can be an arbitrarily small number of days, including 1 or 2 days.
How long is an employee’s vacation, including weekends and holidays?
Weekends falling within the vacation period are taken into account when calculating its duration and are subject to payment. Let's explain with an example. Manager Ivanov A.K. wrote an application for leave for the period from June 19 to June 25, 2017. June 24 and 25 are days off. Accordingly, the employee must be given leave for 7 days and all 7 days must be paid.
Unlike regular weekends, holidays and non-working days are not included in the duration of vacation and are not paid (Article 120 of the Labor Code of the Russian Federation). Let's go back to the example above. If Ivanov A.K. writes an application for June 6-13 - 8 calendar days, only 7 calendar days will be counted and paid for vacation. Because June 12 is a holiday (Article 112 of the Labor Code of the Russian Federation).
Vacation: number of days according to law and local regulations
The specified duration of vacation - 28 calendar days - is the minimum according to the Labor Code of the Russian Federation. And the employer, on his own initiative, can establish paid leave of longer duration for his employees. The number of additionally provided paid vacation days (in addition to 28) must be specified in the collective agreement, local regulations of the organization (for example, internal labor regulations) or directly in employment contracts with employees.
It is important that the costs of paying for such additional vacation days cannot be taken into account for profit tax purposes (clause 24 of article 270 of the Tax Code of the Russian Federation). Also, personal income tax will need to be withheld from the amount of their payment and insurance premiums will be charged (clause 2 of Article 226 of the Tax Code of the Russian Federation. Clause 1 of Article 420 of the Tax Code of the Russian Federation).
Extended leave under the Labor Code 2017: how many days
Who has the right to apply for extended leave and how many days of leave should be provided to these persons is indicated in the table.
Researchers with an academic degree
— 48 working days for doctors of science;
— 36 working days for candidates of science.
The specified extended leaves are provided to scientific workers holding full-time positions in a scientific institution (organization) financed from the federal budget (Resolution of the Government of the Russian Federation of August 12, 1994 No. 949)
Workers working with chemical weapons
56 or 49 calendar days, depending on the group of work to which the employee’s “activity” is assigned. The assignment of work to the first or second group depends on the degree of their danger (Article 1, 5 of the Law of November 7, 2000 No. 136-FZ)
Workers of professional emergency rescue services and units
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30, 35 or 40 days, depending on the length of continuous work experience in professional emergency rescue services and units (Clause 5, Article 28 of Law No. 151-FZ of August 22, 1995)
Health care workers at risk of human immunodeficiency virus infection
36 working days for employees of healthcare organizations diagnosing and treating HIV-infected people, as well as persons whose work involves materials containing the human immunodeficiency virus, taking into account additional annual leave for work in hazardous working conditions (clause 4 of the Government Decree RF dated 04/03/1996 No. 391)
State civil servants
Prosecutors, scientific and teaching staff of the prosecutor's office
30 calendar days excluding travel time to the place of rest and back in the general case. With a certain length of service, these employees are also provided with additional paid leave (Clause 1, Article 41.4 of Law No. 2202-1 of January 17, 1992)
Investigative Committee employees
30 calendar days excluding travel time to the place of rest and back in the general case (Part 1 of Article 25 of the Law of December 28, 2010 No. 403-FZ). With a certain length of service, these employees are also provided with additional paid leave (Part 3 of Article 25 of the Law of December 28, 2010 No. 403-FZ)
How many days is “northern” vacation according to the law?
How many days does a northerner's vacation last? Usually more than for non-northern workers. After all, “northerners”, firstly, are provided with basic annual paid leave - of standard duration or extended in the above cases. And secondly, they are granted additional leave (Article 321 of the Labor Code of the Russian Federation). For workers who work:
- in the Far North - 24 calendar days;
- in areas equated to regions of the Far North - 16 calendar days;
- in other regions of the North, where the regional coefficient and percentage increase in wages are established, - 8 calendar days (Article 14 of the Law of the Russian Federation of February 19, 1993 No. 4520-1).
By the way, both regular annual paid vacations and extended, as well as additional “northern” vacations can be provided to employees in advance (Article 122 of the Labor Code of the Russian Federation).
Also read:
Vacation pay in 2017
Now this is impossible to imagine, but back at the beginning of the last century there was no concept of vacations in our country. For the first time, citizens received the right to rest from work in 1918, when a special resolution was approved. It was that year that Russians were able to legally rest for two weeks without fear of being left without work. Over time, this period was doubled, and today the minimum vacation is 28 days. Along with legal rest, employees receive vacation pay; 2017, like previous ones, differs in the method of calculating cash payments.
Who is entitled to leave?
Today in Russia the minimum duration of paid rest is 28 days, but there are certain categories of employees who have the right to extended rest.
Important. The number of calendar vacation days does not include holidays and non-working days. For example, if a person goes on vacation at the beginning of January, then his legal vacation is extended by the number of days off established by the state.
Have the right to extended rest :
research staff of universities with an academic degree;
employees engaged in research or development activities;
federal civil servants;
working disabled people.
This is not a complete list of positions that are legally granted extended leave. Also, persons employed in hazardous work can count on additional paid leave, and citizens working in the Far North have the right to additional annual leave.
How vacation pay is calculated in Russia
When going on legal vacation, an employee has the right to a monetary payment. In order to understand how vacation pay is calculated, you need to know the type of vacation, the duration of the vacation and the amount of wages.
1. Annual leave
Each employee can use a calculator and independently calculate the amount of vacation pay due to him. To do this, you need to calculate his average daily income using the following formula: D (income for the year before the vacation) / 12 (months) / 29.3 (days) = average daily earnings.
For example, in a year an employee earned 420 thousand rubles (35 thousand rubles per month). Following the formula, we get: 420,000/12/29.3 = 1,194.53 rubles. Next, the average daily income is multiplied by the number of vacation days. This formula is valid if a person worked for a whole year without sick leave, time off or other absences.
If an employee had to miss days for a good reason, then vacation pay is calculated using a different formula.
Vacation pay must be paid no later than three days before the start of the vacation.
2. Maternity leave and parental leave
Typically, such leave is called maternity leave, and it is divided into the following periods:
- 70 days before birth and 70 days after
- child care up to one and a half years; up to three years.
Unlike standard leave, here the calculation is made on the basis of wages received two years before maternity leave from all places of work. For example, if a woman goes on vacation in December 2016, then the years 2014 and 2015 are taken into account. And if at the beginning of next year, then the years 2015 and 2016 are taken into account. Moreover, taking into account the latest changes in the second option, the amount of vacation pay will be higher, since the maximum amount of earnings changes annually, and accordingly, payments cannot be the same. So, the latest news is as follows: for 2015, the maximum amount of earnings is 670,000 rubles, and for 2016 – 718,000 rubles.
After giving birth, a woman has the right to extend her leave by staying at home with the child. At the same time, she receives cash payments, but up to a certain age. So, until the child turns one and a half years old, she is entitled to payments in the amount of 40% of the average salary.
Read also: Shelf life of sick leave certificates
The following mothers have the right to payments until the child reaches 3 years of age: :
- military personnel serving under contract;
- unemployed;
- civilian personnel of military units of the Russian Federation on the territory of other countries.
3. Payments for unused vacation upon dismissal
It happens that a person decides to quit without taking advantage of the right to leave. In this case, he is entitled to monetary compensation. To do this, you need to know how to calculate the number of days to which he is entitled at the time of dismissal. For example, if a person worked for a little less than a year and did not go on vacation, then the employer is obliged to pay full monetary compensation. In other cases, unused days are calculated in proportion to days worked in a part-time working year.
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Calculation of vacation pay in 2017 with examples. Which changes?
When providing annual paid leave to employees, it is necessary to calculate the amounts payable. No additional changes are expected in the formation of vacation pay. The accrual algorithm for calculating vacation in 2017 remains the same.
Calculation of vacation payments
In order to find out the amount of vacation pay to be accrued, you will need to multiply the amount of average daily earnings by the number of days of expected vacation. The calculation is made by analogy with the definition of vacation pay in 2016, taking into account the latest changes.
The standard formula for calculating vacation pay is as follows:
Total amount = earnings for a certain period (12 months) / 12 months / coefficient 29.3 (number of calendar days on average).
Determination of average earnings
Vacation pay is calculated based on the amount of average earnings received for previously worked time. This includes wages, bonus calculations, and other income in kind and cash related to wages.
Payments that must be excluded when determining average earnings include:
- receiving benefits for disability, pregnancy and childbirth;
- receiving average earnings in accordance with the legislation of the Russian Federation (vacation periods);
- payment for additional days off required to care for disabled children.
Period for calculating vacation pay
As a rule, to determine vacation amounts, earnings for the previous period of 12 months are taken as a basis. However, in practice, there are often cases when there may not be a fully worked 12 months, or during this time the salary was not accrued (for example, when on maternity leave). In such cases, the following terms are taken for the billing period:
- If the employee worked for less than 12 months - from the beginning of the date of employment.
- If wages were not accrued during the last 12 months, then the last 12 months during which wages were accrued are taken as the calculation period.
When calculating vacation pay in 2017, the following periods are excluded:
- vacation, including labor and economic leave;
- time due to employee incapacity;
- plant downtime;
- periods of strikes at enterprises, when it is not possible to perform one’s duties as usual;
- additional days off for caring for disabled children;
- other cases provided for by law.
If there are periods excluded from the calculation, the total number of calendar days for determining average earnings is determined as follows:
- Calendar days are determined in fully worked months. The number of such months is multiplied by a factor of 29.3.
- Calendar days of the month not fully worked are calculated. The coefficient of 29.3 is divided by the total number of days in the period. The result is then multiplied by the calendar days actually worked.
- The total number of calendar days is summed up.
- Average daily earnings are determined. The received payment amount is divided by the number of days worked.
Example of vacation pay calculation
The employee wrote an application for leave from February 6, 2017. The calculation period takes into account the period of time from February 1, 2016 to January 31, 2017. Earnings during this time, excluding sick days from July 6 to July 18, amounted to 268,540 rubles. In addition, the employee was on vacation from August 1 to August 28. During that time, the cattle paid him 20,966 rubles.
Total earnings for the last 12 months, excluding sick leave and rest days, will be 247,574 rubles. It remains to calculate the number of calendar working days.
The number of full months of work is 10 (except for July and August).
The number of calendar working days is 10*29.3=293 days.
The number of working days in July is determined as follows: 29.3/31*18=17.01.
In August - 29.3/31*3 = 2.8. The total number of days is 293+17+2.8=312.8.
Average daily earnings are 247,574/312.8=791.48 rubles.
Payments for vacation time equal to 28 days will be 791.48 * 28 = 22161.44 rubles.
Payment of vacation pay to employees is made after withholding income tax on a general basis. The employer will also need to pay insurance premiums.
Law on vacations of the Russian Federation in 2016/2017
On June 2, 2016, No. 176-FZ “On Amendments to Art. 45 and 46 Federal Law “On the State Civil Service of the Russian Federation”, the so-called: Russian Vacation Law 2016/2017. In particular, the duration of vacations provided to citizens in the civil public service was streamlined.
The duration of vacations in the civil service has been revised. Let's start with the fact that vacation, in principle, cannot be less than 28 calendar days. Changes have now been made according to which the duration of leave for all civil servants will be at least 30 days, and this duration does not depend on the position held by the civil servant. Previously, when occupying senior positions, the vacation was longer and amounted to 35 days.
In addition, we changed the approach to how exactly additional leave for long service is provided. If previously the duration of such leave was calculated on the principle of 1 calendar day per year of service, then after amendments were made the situation changed. Now vacation is calculated according to the principle: 1-5 years of experience add 1 day to vacation, from 5 to 10 years of experience add 5 calendar days to vacation, 10-15 years of experience add 7 days to vacation, but 15 or more years of experience add 10 calendar days for vacation.
As a general rule, the number of paid vacation days per year must be at least 28 (Article 115 of the Labor Code of the Russian Federation). Is this 28 calendar days or working days? Annual basic paid leave is calculated in calendar days (Article 120 of the Labor Code of the Russian Federation). That is, for each working year, the employee is entitled to 28 calendar days.
Dividing vacation into parts
An employee does not have to use all 4 weeks of his/her allotted vacation at one time. Leave can be divided by agreement between the employee and the employer. The division of vacation into parts according to the Labor Code of the Russian Federation must be carried out in such a way that the duration of at least one of the parts is at least 14 calendar days (Article 125 of the Labor Code of the Russian Federation). If this condition is met, the duration of other parts of the vacation can be an arbitrarily small number of days, including 1 or 2 days.
How long is an employee’s vacation, including weekends and holidays?
Weekends falling within the vacation period are taken into account when calculating its duration and are subject to payment. Let's explain with an example. Manager Ivanov A.K. wrote an application for leave for the period from June 17 to June 23, 2019. June 22 and 23 are days off. Accordingly, the employee must be given leave for 7 days and all 7 days must be paid.
Unlike regular weekends, holidays and non-working days are not included in the duration of vacation and are not paid (Article 120 of the Labor Code of the Russian Federation). Let's go back to the example above. If Ivanov A.K. writes an application for June 6-13 - 8 calendar days, only 7 calendar days will be counted and paid for vacation. Because June 12 is a holiday (Article 112 of the Labor Code of the Russian Federation).
Vacation: number of days according to law and local regulations
The specified duration of vacation - 28 calendar days - is the minimum according to the Labor Code of the Russian Federation. And the employer, on his own initiative, can establish paid leave of longer duration for his employees. The number of additionally provided paid vacation days (in addition to 28) must be specified in the collective agreement, local regulations of the organization (for example, internal labor regulations) or directly in employment contracts with employees.
It is important that the costs of paying for such additional vacation days cannot be taken into account for profit tax purposes (clause 24 of article 270 of the Tax Code of the Russian Federation). Also, personal income tax will need to be withheld from the amount of their payment and insurance premiums will be charged (clause 2 of Article 226 of the Tax Code of the Russian Federation, clause 1 of Article 420 of the Tax Code of the Russian Federation).
Extended leave under the Labor Code 2019: how many days
Who has the right to apply for extended basic leave and how many days of leave should be provided to these persons is indicated in the table.
| Category of workers | Number of vacation days according to the Labor Code and other legislative acts |
|---|---|
| Workers under 18 years of age | 31 calendar days. Leave must be granted at any time convenient for the minor (Article 267 of the Labor Code of the Russian Federation) |
| Working disabled people with any disability group | At least 30 calendar days (Article 23 of the Law of November 24, 1995 No. 181-FZ) |
| Teaching staff | 42 or 56 calendar days depending on the position held and the type of educational organization where the teacher works (Article 334 of the Labor Code of the Russian Federation, clause 3, part 5, article 47 of the Law of December 29, 2012 No. 273-FZ, Appendix to the Decree of the Government of the Russian Federation dated May 14, 2015 No. 466) |
| Researchers with an academic degree | — 48 working days for doctors of science; — 36 working days for candidates of science. The specified extended leaves are provided to scientific workers holding full-time positions in a scientific institution (organization) financed from the federal budget (Resolution of the Government of the Russian Federation of August 12, 1994 No. 949) |
| Workers working with chemical weapons | 56 or 49 calendar days depending on the group of work to which the employee’s activities are assigned. The assignment of work to the first or second group depends on the degree of their danger (Article 1, 5 of the Law of November 7, 2000 No. 136-FZ) |
| Workers of professional emergency rescue services and units | 30, 35 or 40 days, depending on the length of continuous work experience in professional emergency rescue services and units (clause 5 of Article 28 of Law No. 151-FZ of August 22, 1995) |
| Health care workers at risk of human immunodeficiency virus infection | 36 working days for employees of healthcare organizations diagnosing and treating HIV-infected people, as well as persons whose work involves materials containing the human immunodeficiency virus, taking into account additional annual leave for work in hazardous working conditions (clause 4 of the Government Decree RF dated 04/03/1996 No. 391) |
| State civil servants | 30 calendar days (Part 3 of Article 46 of the Law of July 27, 2004 No. 79-FZ) |
| Prosecutors, scientific and teaching staff of the prosecutor's office | clause 1 art. 41.4 of the Law of January 17, 1992 No. 2202-1). |
| Employees of the Investigative Committee serving in areas other than those with special climatic conditions | 30 calendar days excluding travel time to the place of rest and back in the general case (Part 1 of Article 25 of the Law of December 28, 2010 No. 403-FZ). |
Additional leave
Some employees, in addition to the main leave (standard or extended), are also entitled to additional leave. You can read about such a vacation in.
How many days is “northern” vacation according to the law?
How many days does a northerner's vacation last? Usually more than for non-northern workers. After all, “northerners”, firstly, are provided with basic annual paid leave - of standard duration or extended in the above cases. And secondly, they are granted additional leave (Article 321 of the Labor Code of the Russian Federation). For workers who work:
- in the Far North - 24 calendar days;
- in areas equated to regions of the Far North - 16 calendar days;
- in other regions of the North, where the regional coefficient and percentage increase in wages are established, - 8 calendar days (Article 14 of the Law of the Russian Federation of February 19, 1993 No. 4520-1).
By the way, both regular annual paid vacations and extended, as well as additional “northern” vacations can be provided to employees in advance (Article 122 of the Labor Code of the Russian Federation).
The right to rest is not an abstract concept. It is expressed in a specific number of days of rest. We will tell you how to calculate them correctly and how many days of vacation are required per year according to the Labor Code of the Russian Federation.
How to count
How to properly divide your vacation into parts
No subordinate can be required to use all the days of rest due to him at a time. This provision is in Art. 125 Labor Code of the Russian Federation. It also indicates exactly how to distribute rest days during the working year. According to the current rules, when splitting vacation, one component must be at least 14 calendar days. Typically, the employer insists that one vacation in the current period have this duration.
Subsequently, subject to this requirement, the remaining parts can have any duration, even one or two days. Sometimes internal documents stipulate a different duration of vacation. For example, an employer will stipulate in a collective agreement that the minimum number of vacation days for employees of his company is three. This state of affairs is not considered a violation.
How weekends and holidays affect the period of rest
According to the current rules, weekends are counted towards the total duration of vacation. They are subject to the same payment as working days. Let's clarify this with an example. Storekeeper Ivantsov has drawn up another application for leave, which lasts from June 14 to June 21 of this year. Moreover, 18 and 19 were days off. Therefore, the employee needs to be given 8 days off, and all of them should be paid in the same amount.
Rest according to internal documents
The previously mentioned duration of rest of 28 calendar days is the shortest. Any employer can change it by establishing longer paid leave for company employees. In this case, the number of additional rest days due should be indicated in an internal regulatory document: a collective agreement or internal labor regulations. Sometimes this norm is prescribed in employment contracts with subordinates.
Keep in mind: according to paragraph 24 of Art. 270 of the Tax Code of the Russian Federation, the costs of paying for extended vacations will not allow reducing taxable profit. Although the number of paid vacation days for a given employee will increase, the company will be able to expense only the portion of vacation pay that is due to the employee for 28 days. The organization will have to pay the rest of the amount from its net profit.
Personal income tax must be withheld from the entire amount of accrued vacation pay. In addition, it must be subject to insurance premiums. Personal income tax should be transferred to the local budget, and contributions to the corresponding extra-budgetary funds.
Legal leave
A number of categories of employees are entitled to longer holidays. Who exactly can apply for extended rest, and how many days of vacation are required under the Labor Code of the Russian Federation in a given case, can be found out from our table.
| Employee category | Number of rest days according to the Labor Code of the Russian Federation and other legislative acts |
| People with disabilities of any group | 30 calendar days or more |
| Teenagers under 18 years of age | 31 calendar days You can go on paid leave at any time that the minor deems convenient for himself. |
| Teachers | 42 or 56 calendar days The duration of vacation is calculated based on the position held and the type of educational organization where the teacher is registered. |
| Scientists with an appropriate degree | 36 working days – candidates of sciences 48 working days – Doctor of Sciences Vacation of this duration is provided only to staff members who work in scientific institutions and organizations financed by the federal budget. |
| Chemical defense workers | 49 or 56 calendar days. The calculation is based on the group of work performed and the degree of their danger. |
| Prosecutors and employees of the RF IC | 30 calendar days In this case, the travel time to the vacation spot and back home is not included in the vacation. Also, after reaching the established length of service, additional paid leave is added to the main one. |
| Health care workers at risk of contracting AIDS | 36 working days For employees of medical organizations whose professional activities are directly related to the diagnosis and treatment of AIDS patients. When calculating the duration of vacation, additional days due for work in hazardous conditions are taken into account. |
| Employees of professional emergency rescue services and structures | 30, 35 or 40 calendar days Based on the length of continuous work experience in the relevant organization |
| Civilian government employees | 30 calendar days Additional rest is due for length of service. It ranges from 1 to 10 calendar days. |
By carefully studying this table, you can understand how many days of vacation lasts for certain specialists.
Duration of the “northern vacation”
Vacations for people who live and work in the difficult conditions of the Far North are naturally longer than for other workers. The long rest of the northerners consists of 2 parts:
- paid standard leave of 28 calendar days;
- paid additional leave, the duration of which depends on the climatic conditions of the area where employees work.
Based on the norms of Art. 321 of the Labor Code of the Russian Federation and other legislative acts, it is not difficult to figure out how many days of northern leave are legally due to certain employees:
- workers in the Far North are entitled to 24 calendar days;
- in areas equivalent to the Far North, workers have an additional 16 calendar days of rest;
- in other northern regions, where percentage salary increases and regional coefficients apply, employees of local companies are entitled to another 8 calendar days.
How to write an application for additional leave
According to the current standards, such a statement is drawn up in accordance with the office work rules in force at the enterprise. If the company has a template for such a document, filling it out will not be difficult.
Otherwise, you can use the standard application form for the next vacation. Then in the content of the document it should be noted that the vacation is additional, indicate the start date of the vacation and its duration.
Please note: you can take additional vacation only after the main vacation time has been used.
Most employees clearly know how many days are required by law for vacation . 2017 and 2018 were no exception in this regard. No changes were made to federal legislative acts regarding the duration of paid rest time.
As for local regulatory documents, it is in the interests of each employee to request from the personnel service all regulations, orders and instructions regarding the duration and procedure for paying vacations. This will help the employee clearly understand how many days of rest he can count on, and, based on this, make further plans.
When choosing rest periods, you must remember that vacation can be taken not only for the time that has already been worked in the company. Based on the norms and provisions of Art. 122 of the Labor Code of the Russian Federation, in agreement with the employer, the employee can take it in advance.