Where do they prescribe an additional 8 days for vacation? ? in that? ? what article? Thanks a lot.

The legislation provides for the possibility of an officially employed person receiving additional days of rest, which are paid for by the company’s management.
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This type of leave is provided together with the main annual leave as a continuation of it or separately at the request of the employee (Articles 114, 116 of the Labor Code of the Russian Federation).

Who is entitled to

In addition to the minimum 28 days that are provided to all workers, some lucky ones are also given additional days. In Art. 116 of the Labor Code of the Russian Federation indicates categories of workers who can apply for a larger number of days. To summarize, this is:

1. Persons engaged in harmful or dangerous work, as well as those carrying out their labor activities in areas of the Far North or equivalent to them.
2. State, municipal employees and employees of the prosecutor's office, internal affairs department, investigative committee, etc.
3. Employees with irregular working hours.
4. Other employees due to internal regulations of the organization.

Which regions are included or equated?

On January 3, 1983, the Council of Ministers of the USSR determined the regions of the Far North and all territories that are equivalent to it. After Resolution No. 12 came into force, a unified List of northern localities appeared, which is constantly being changed. It was last edited in 2021. The regions of the Far North include:

• All islands of the Arctic Ocean and its seas.
• Islands of the Bering Sea.
• Islands of the Sea of ​​Okhotsk.
• ASSR: Yakutskaya.
• Autonomous okrugs: Chukotka, Berezovsky, Beloyarsky.
• Regions: Arkhangelsk, Murmansk, Tyumen, Krasnoyarsk Territory, Kamchatka Territory.
• Cities: Severodvinsk, Vorkuta, Inta, Pechora, Igarka, Norilsk, Kostomuksha, Okha, Petrozavodsk, Sortavala, Kandalaksha.
• Districts: Mezensky, Leshukonsky, Pinezhsky, Usinsky, Izhemsky, Ust-Tsilemsky, Pechora, North Yenisei, Turukhansky, Katangsky; Belomorsky, Kalevalsky, Kemsky, Loukhsky, Ayano-Maisky, Kondopoga, Lakhdenpokhsky, Medvezhyegorsky, Olonetsky, Pitkyaranta, Prionezhsky, Pryazhinsky, Pudozhsky, Suoyarvsky, Okhotsk, Kurilsky, Nogliki, Okha, North Kurilsky, South Kurilsky, Mongun-Taiginsky, Todzhinsky.
• Villages: Ust-Lyzha, Shynaan.

Territories equated to the Far North:

1. Autonomous okrugs: Khanty-Mansiysk.
2. Regions: Perm region, Sakhalin region.
3. Cities: Arkhangelsk, Novodvinsk, Onega, Kotlas, Koryazhma, Ukhta, Syktyvkar, Kolpashevo, Strezhevoy, Yeniseisk, Lesosibirsk, Bodaibo, Ust-Ilimsk, Ust-Kut, Bratsk, Zeya, Tynda, Amursk, Komsomolsk-on-Amur, Nikolaevsk- on-Amur, Sovetskaya Gavan, Kyzyl.
4. Districts: Plesetsk, Primorsky, Onega, Kholmogorsky, Vinogradovsky, Verkhnetoemsky, Lensky, Velsky, Vilegodsky, Kargopolsky, Konoshsky, Kotlassky, Krasnoborsky, Nyandomsky, Ustyansky, Shenkursky; Vuktylsky, Sosnogorsky, Troitsko-Pechora, Udorsky, Knyazhpogostsky, Koygorodsky, Kortkerossky, Priluzsky, Syktyvdinsky, Sysolsky, Ust-Vymsky, Ust-Kulomsky, Muezersky, Segezhsky, Uvatsky, Alexandrovsky, Bakcharsky, Verkhneketsky, Kargasoksky, Kolpashevo, Krivosheinsky, Molchan ovsky, Parabelsky, Chainsky, Teguldetsky, Boguchansky, Yeniseisky, Kezhemsky, Motyginsky, Bodaybinsky, Bratsky, Kazachinsko-Lensky, Kirensky, Mamsko-Chuysky, Nizhneilimsky, Ust-Ilimsky, Ust-Kutsky, Bauntovsky, North-Baikal, Barguzinsky, Kurumkansky, Okinsky, Muisky, Kalarsky, Tungiro-Olekminsky, Tungokochensky, Zeysky, Selemdzhinsky, Tyndinsky, Dalnegorsky, Kavalerovsky, Olginsky, Terneysky, Vaninsky, Verkhnebureinsky, Komsomolsky, Nikolaevsky, named after Polina Osipenko, Sovetsko-Gavansky, Solnechny, Tuguro-Chumikansky, Ulchsky, Bay- Taiginsky, Barun-Khemchiksky, Dzun-Khemchiksky, Kaa-Khemsky, Kyzylsky, Ovursky, Piy-Khemsky, Sut-Khemsky, Tandinsky, Tes-Khemsky, Chaa-Kholsky, Chedi-Kholsky, Ulug-Khemsky, Erzinsky; Kosh-Agachsky, Ulagansky.
5. Workers' settlements: Vostok, Elban.

Important! Before demanding additional benefits for a northerner, carefully read the List.

How to apply

It can be provided either in conjunction with the main rest period or separately from it.

To receive the coveted days, you must contact your employer in writing. The form of appeal may be free, but may be established by the accounting policy of the organization. In the first case, you can use a suitable sample from those we offer below. In the second - in the established form, it is provided by the HR department.

After this, you will need to issue an order indicating the period of work for which the employee is granted additional vacation days. It is mandatory for the employee to be familiar with this order.

In addition, it is required to enter the data from the order into the T-2 card.

How to reflect vacation pay in accounting?

Payments made in connection with the subsidiary are considered expenses for ordinary forms of activity of the enterprise. They must be reflected as a debit for production expenses. Correspondence – account 70 “Settlements with personnel”.

IMPORTANT! If the total duration of an employee's annual vacation (including holidays) exceeds 28 days, payments for subsequent days will be included in the accounting loss.

When issuing vacation pay, a permanent tax liability is created. It must be reflected in debit account 99 “Profit and expenses”. Correspondence – credit account 68 “Tax payments”

Personal income tax on payments in connection with subsidiary

Personal income tax is withheld on the date of payment to the employee. This rule is set out in paragraph 4 of Article 226 of the Tax Code. According to Articles 209 and 210 of the Tax Code, vacation pay is taxable income of the employee. Personal income tax will be withheld in any case, even if additional training is provided to the employee due to harmful working conditions.

IMPORTANT! Additional leave is available to persons exposed to radiation during the Chernobyl disaster. According to the provisions of the letter from the Ministry of Finance dated July 23, 2010, it will not be subject to personal income tax.

Withholding insurance premiums

According to Part 1 of Article 7 of Federal Law No. 212, vacation pay for additional rest is subject to insurance contributions. There is only one exception - payments in connection with leave provided to people exposed to radiation as a result of the Chernobyl disaster. This is a special case, since the payments are not vacation pay, but compensation for harm to health. This form of compensation is not subject to personal income tax and insurance premiums.

Inclusion of vacation pay for subsidiary companies as part of income tax expenses

Taxpayer expenses are any accruals to employees: wages, compensation, various incentive accruals, vacation pay (according to Article 255 of the Tax Code of the Russian Federation). Expenses will be recognized as expenses for tax purposes only if they are confirmed by primary documentation. The taxable base is only payments for DO, the duration of which is established by law.

If the duration of the vacation exceeds the established deadlines, payments for the remaining days are not included in the taxable base .

The taxable base in accordance with paragraph 24 of Article 270 of the Tax Code of the Russian Federation will not be considered payments for subsidiaries provided on the basis of collective agreements and regulations of the enterprise. For example, an employee with a disability works at an enterprise. This category of employees is not provided with additional leave according to the law. However, the employer can independently establish DO for the employee. Leave will be granted based on the regulations of the enterprise. Vacation pay issued for a period of rest will not be considered taxable.

Compensation for unused portion

Cash compensation can only be received for those days that exceed the basic 28. Such replacement is carried out at the request of the employee. To do this, you will also need to submit an application for compensation for unused vacation days.

If such an appeal came from a pregnant woman, a minor, working long hours or in hazardous work, then the request must be refused with reference to Part 3 of Art. 126 Labor Code of the Russian Federation. These categories of employees are not entitled to replace rest with cash payments.

Procedure for registration and payment of additional leave

In all company documents, additional leave for employees must be registered and recorded separately from the main one.

Notification

The employer is obliged to notify the worker of the upcoming vacation at least 14 days before it begins. Otherwise, the employee has every right to demand a postponement of the date.

There is no standard form for notification; most importantly, it must contain information about the duration and start and end dates of the vacation.

Statement

Drawing up an application by an employee is mandatory only if the preferred rest time does not coincide with that established in the schedule. Some companies have the practice of writing a statement in any case, regardless of following the schedule .

There is no standard form, but you must indicate the request for leave, the reason and duration of absence from work.

Order

To draw up an order, use the standardized T-6 form or one developed by management, but using the required details.

Additional leave is indicated in section “B”, in which you must indicate the name of the leave and its period.

A manager's signature, an employee's note of familiarization and registration in a special book are required.

Note-calculation

To calculate the amount of payment for paid additional leave, a document is drawn up in form T-60, the front side of which is filled out by the personnel officer, and the back side by the accounting department. It is necessary to indicate the details of the bank document according to which the payment of money to the worker will be made.

Vacation pay

The payment rules operate similarly to the rules for payments for main leave. The employer is obliged to pay the worker no later than 3 days before the start of the vacation. Payment can be made either in cash or by transfer to a card.

Calculation formula: SrD * Kd = Up,

where Av is the average payment per day, Kd is the number of vacation days.

Holidays are not considered vacation days; they are transferred to the post-vacation period and are not paid, i.e. the employee will be absent from the workplace longer.

Vacation pay calculator

Responsibility for failure to provide

Based on the application received or according to the vacation schedule, the employer allocates and pays for the specified number of days of rest or monetary compensation.

If the employer refuses to provide additional leave to employees or compensate for additional paid days off, a fine is imposed on the enterprise and its officials (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

In case of repeated violation, the official is disqualified for up to 3 years.

It should be noted that compensation for rest days in money is the right of the employer; the obligation to pay compensation arises from the enterprise only in the event of dismissal of an employee, provided that he has unused vacation days left.

Who else is entitled to additional paid leave?

In addition to the most common categories of workers that we described above, there are others who are entitled to EDOO. These are, in particular:

• athletes and coaches (additional leave of at least 4 calendar days ) (part 2 of article 348.10 of the Labor Code of the Russian Federation);
• rescuers of professional emergency rescue services and units who participate in emergency response work ( up to 15 days of annual additional paid leave at the rate of one day of leave per 24 hours of work) (Clause 6, Article 28 of Federal Law No. 151 of August 22, 1995 -FZ);
• employees of territorial bodies of the Chechen Republic, as well as all employees sent to Chechnya (vacation at the rate of 2 calendar days for each full month of work in this territory) (clause 5 of the Decree of the Government of the Russian Federation of December 31, 1994 No. 1440);
• some categories of health workers, for example, those involved in the provision of psychiatric care ( from 14 to 35 calendar days of vacation - depending on the position) (paragraph 1 and part 1 of article 22 of the Law of the Russian Federation of July 2, 1992 No. 3185-1, section I of the List , approved by Decree of the Government of the Russian Federation dated 06.06.2013 No. 482).

What else do you need to know?

The right to leave arises for an employee after 6 months of work in the company. If additional days fall on state holidays, then they are not included in the number of calendar days of rest and are not paid (Article 151 “Calculation of the duration of vacations”, part one of Article 147).

You can either combine the required days with regular leave, or use your right at a convenient time in agreement with the employer. It is important that one of the periods is 14 days continuously. In the working time sheet, additional days off are indicated by the letter code “OD” or the digital code “10”. If non-working holidays occur during additional paid leave, then this is indicated in the timesheet by the letter code “B” or the digital code “26”.

Sample applications

Employees are required to take their main and additional paid vacations according to schedule. Then you don't need to write a statement. But if an employee, with the consent of the employer, goes on vacation outside of the schedule or wants to receive a cash payment, then an application is necessary.

Sample application for additional days of annual leave

Sample application for compensation for additional annual leave

3. Vacation pay

3.1. For the purposes of calculating vacation pay, the calculation period is used, which covers the last 12 calendar months before the granting of vacation.

3.2. A calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive) [other periods can be provided for calculating the average salary, if this does not worsen the situation of workers].

3.3. To calculate average earnings, all types of payments provided for by the remuneration system are taken into account.

3.4. The calculation does not include social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.).

3.5. Time, as well as amounts accrued during this time, are excluded from the billing period when:

A) the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;

B) the employee received temporary disability benefits or maternity benefits;

C) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

D) the employee did not participate in the strike, but due to this strike he was not able to perform his work;

E) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

E) in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

3.6. Vacation pay accrued to an employee for additional vacation is subject to personal income tax in accordance with the generally established procedure.

Amounts of payment for additional leave associated with 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.

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