home Preparation The procedure for granting vacations. Labor Code of the Russian Federation. Leave according to Russian labor legislation Duration of leave according to the Labor Code of the Russian Federation

The procedure for granting vacations. Labor Code of the Russian Federation. Leave according to Russian labor legislation Duration of leave according to the Labor Code of the Russian Federation

Article 114. Annual paid holidays

Employees are provided with annual leave while maintaining their place of work (position) and average earnings.

Article 115. Duration of annual basic paid leave

Annual basic paid leave is provided to employees with a duration of 28 calendar days. Annual basic paid leave with a duration of more than 28 calendar days (extended basic leave) is provided to employees in accordance with this Code and other federal laws.

Article 116. Annual additional paid leave

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas, as well as in other areas. cases provided for by this Code and other federal laws. Employers, taking into account their production and financial capabilities, can independently establish additional leaves for employees, unless otherwise provided by this Code and other federal laws. The procedure and conditions for granting these leaves 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.

Article 117. Annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions

Annual additional paid leave is provided to employees engaged in work with harmful and (or) dangerous working conditions: in underground mining and open-pit mining in open-pit mines and quarries, in zones of radioactive contamination, and in other work associated with the adverse effects on human health of harmful physical, chemical, biological and other factors. The minimum duration of annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, and the conditions for its provision are established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission on regulation of social and labor relations. (Part two as amended by Federal Law dated June 30, 2006 N 90-FZ)

Article 118. Annual additional paid leave for the special nature of work

Certain categories of employees whose work is related to the specific nature of their work are granted annual additional paid leave. The list of categories of employees who are granted annual additional paid leave for the special nature of the work, as well as the minimum duration of this leave and the conditions for its provision are determined by the Government of the Russian Federation.

Article 119. Annual additional paid leave for employees with irregular working hours

Employees with irregular working hours are granted annual additional paid leave, the duration of which is determined by a collective agreement or internal labor regulations and which cannot be less than three calendar days. The procedure and conditions for granting annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the authorities of the constituent entity of the Russian Federation, and in organizations financed from the local budget - by local government bodies.

Article 120. Calculation of the duration of annual paid leave

The duration of annual basic and additional paid leaves of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling during the period of annual main or annual additional paid leave are not included in the number of calendar days of vacation. When calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave.

Article 121. Calculation of length of service giving the right to annual paid leave

The length of service that gives the right to annual basic paid leave includes: time of actual work; time when the employee did not actually work, but behind him in accordance with labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local regulations and an employment contract preserved the place of work (position), including the time of annual paid leave, non-working holidays, days off and other rest days provided to the employee; time of forced absence in case of illegal dismissal or suspension from work and subsequent reinstatement to the previous job ;the period of suspension from work of an employee who has not passed a mandatory medical examination (examination) through no fault of his own; the time of unpaid leave provided at the employee’s request, not exceeding 14 calendar days during the working year. (Part one as amended by the Federal Law dated 06/30/2006 N 90-FZ) The length of service giving the right to annual basic paid leave does not include: the time the employee is absent from work without good reason, including due to his removal from work in the cases provided for in Article 76 of this Code; time leave to care for a child until he reaches the age established by law; the paragraph is no longer in force. - Federal Law of July 22, 2008 N 157-FZ. The length of service that gives the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.

Article 122. Procedure for granting annual paid leave

Paid leave must be provided to the employee annually. The right to use leave for the first year of work arises for the employee after six months of continuous work with this employer. By agreement of the parties, paid leave may be granted to the employee before the expiration of six months. Before the expiration of six months of continuous work, paid leave at the request of the employee must be provided to: women - before maternity leave or immediately after it; employees under the age of eighteen; employees who have adopted a child (children) under the age of three months; in other cases provided for by federal laws. Leave for the second and subsequent years of work may be provided at any time of the working year in accordance with the order of provision of annual paid leave established by the given employer.

Article 123. Sequence of granting annual paid leave

The order of provision of paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected body of the primary trade union organization no later than two weeks before the start of the calendar year in the manner established by Article 372 of this Code for the adoption of local regulations. The vacation schedule is mandatory as for the employer and for the employee. The employee must be notified of the start time of the vacation by signature no later than two weeks before it begins. Certain categories of employees, in cases provided for by this Code and other federal laws, are granted annual paid leave at their request in time convenient for them. At the request of the husband, he is granted annual leave while his wife is on maternity leave, regardless of the time of his continuous work with this employer.

Article 124. Extension or postponement of annual paid leave

Annual paid leave must be extended or postponed to another period, determined by the employer taking into account the wishes of the employee, in the following cases: temporary disability of the employee; the employee performs state duties during the annual paid leave, if labor legislation provides for this exemption from work; in other cases, provided for by labor legislation, local regulations. If the employee was not paid in a timely manner for the period of annual paid leave or the employee was warned about the start time of this leave later than two weeks before its start, then the employer, upon the written application of the employee, is obliged to postpone the annual paid leave to another period agreed with the employee. (Part two as amended by Federal Law of June 30, 2006 N 90-FZ) In exceptional cases, when granting leave to an employee in the current working year may adversely affect the normal course of work of an organization or individual entrepreneur, it is allowed with the employee’s consent to transfer the vacation to the next working year. In this case, the leave must be used no later than 12 months after the end of the working year for which it is provided. Failure to provide annual paid leave for two years in a row is prohibited, as well as failure to provide annual paid leave to employees under the age of eighteen and employees engaged in work with harmful and (or) dangerous working conditions.

Article 125. Division of annual paid leave into parts. Review from vacation

By agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one part of this leave must be at least 14 calendar days. Recall of an employee from vacation is permitted only with his consent. The part of the vacation unused in this regard must be provided at the employee’s choice at a time convenient for him during the current working year or added to the vacation for the next working year. Employees under the age of eighteen, pregnant women and employees engaged in work with harmful and (or) dangerous working conditions are not allowed to be recalled from vacation.

Article 126. Replacement of annual paid leave with monetary compensation

Part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced by monetary compensation. When summing up annual paid leave or transferring annual paid leave to the next working year, monetary compensation can be replaced by a part of each annual paid leave exceeding 28 calendar days, or any number of days from this part. It is not allowed to replace with monetary compensation annual basic paid leave and annual additional paid leave for pregnant women and employees under the age of eighteen, as well as annual additional paid leave for employees engaged in work with harmful and (or) dangerous working conditions, for work in appropriate conditions (with the exception of payment of monetary compensation for unused vacation upon dismissal).

Article 127. Exercise of the right to leave upon dismissal of an employee

Upon dismissal, the employee is paid monetary compensation for all unused vacations. Upon written request from the employee, unused vacations may be granted to him with subsequent dismissal (except for cases of dismissal for guilty actions). In this case, the day of dismissal is considered the last day of vacation. Upon dismissal due to the expiration of the employment contract, leave with subsequent dismissal may be granted even when the vacation time completely or partially extends beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation. When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his resignation letter before the start date of the leave, unless another employee is invited to take his place by way of transfer.

Article 128. Leave without pay

For family reasons and other valid reasons, an employee, upon his written application, may be granted leave without pay, the duration of which is determined by agreement between the employee and the employer. The employer is obliged, on the basis of a written application from the employee, to provide leave without pay to: participants of the Great Patriotic War - up to 35 calendar days per year; for working old-age pensioners (by age) - up to 14 calendar days per year; parents and wives (husbands) of military personnel who died or died as a result of injury, concussion or injury received during the performance of military service duties, or as a result of an illness associated with military service - up to 14 calendar days a year; for working disabled people - up to 60 calendar days per year; employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days; in other cases provided for by this Code, other federal laws or a collective agreement.

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

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

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

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

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

Annual paid leave: how many days

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

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

The next paid leave: the procedure for its provision

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

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

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

If an employee is going on vacation as scheduled, then there is no need to take an application from him for another vacation. In this case, it is necessary to send him a notice of vacation 2 weeks before the start of the employee’s vacation or earlier against signature (Article 123 of the Labor Code of the Russian Federation). There is no approved form for such notification, so the employer has the right to decide for himself how to notify the employee (Rostrud Letter No. 1693-6-1 dated July 30, 2014). For example, a notification could be written like this:

Limited Liability Company LLC "Kaleidoscope" Leading engineer Kungurov I.S. Notification dated 05/08/2019 No. 2

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

Head of HR Department O.N. Petrenko

Received notification on 05/08/2019 Kungurov I.S. In addition to the notification, it will be necessary to issue an order to grant leave to the employee or employees in form No. T-6 or No. T-6a, respectively ().

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

Another vacation in personnel forms

In the working time sheet in form No. T-12 or No. T-13 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1), vacation days are marked with the letter code “OT” or the digital code “09”.

Also, a note about the employee’s vacation must be reflected in section VIII of the employee’s personal card in form No. T-2 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).

Leave application form

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

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

Both options are acceptable. But if holidays fall during the vacation period, then the number of calendar days of vacation used may be .

A sample application for leave (annual) can be found in a separate article.

Mandatory leave

Due to operational necessity or other reasons, an employee may not use his vacation during the year. In this case, accumulated vacation days are carried forward to future periods. But for two consecutive years, paid leave under the Labor Code must be provided to the employee. In addition, it is prohibited to fail to provide leave during the year to employees under the age of 18, as well as to persons employed in work with hazardous (harmful) working conditions (Article 124 of the Labor Code of the Russian Federation).

When should annual paid leave be extended or postponed?

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

fell ill or was injured. In this case, benefits for days of temporary disability are paid to the employee in the general manner (Letter of the Federal Social Insurance Fund of the Russian Federation dated 06/05/2007 No. 02-13/07-4830);
performed government duties for which the law provides for exemption from work. For example, he was a juror in court (Article 10, paragraph 3 of Article 11 of the Law of August 20, 2004 No. 113-FZ).

If an employee, while on vacation, immediately notifies his employer of illness or the performance of government duties, then his vacation can be automatically extended by the appropriate number of days (clause 18 of the Rules on regular and additional vacations, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169) . In this case, there is no need to issue a separate order for extension. As a result, the employee will return to work later than the originally established end date of the vacation.

If the employee goes to work in accordance with the vacation schedule and only then informs the employer, for example, that he was sick, then he will need to agree on the issue of transferring part of the vacation to another date. The employee will have to write an application to postpone the vacation.

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

Payment of vacation to employees for income tax purposes

Payment for employees' vacation days is taken into account for profit tax purposes as part of labor costs (clause 1, article 252, clause 7, article 255 of the Tax Code of the Russian Federation). We are talking about vacation pay paid in accordance with the legislation of the Russian Federation. That is, this is the payment:

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

But if, in accordance with a collective agreement or local regulations, your employees go on vacation for a longer period of time than is established by law, payment for additional vacation days is not recognized as expenses (Clause 24 of Article 270 of the Tax Code of the Russian Federation).

In addition, the expenses do not take into account payment for additional leave provided to the employee for sanatorium-resort treatment of an industrial injury or occupational disease (clause 3, clause 1, article 8, clause 10, clause 2, article 17 of the Law of July 24, 1998 No. 125- Federal Law). Since these amounts are subsequently compensated from the funds of the Social Insurance Fund: they are counted towards the payment of insurance premiums for industrial accidents and occupational diseases in the Social Insurance Fund or can be reimbursed from the fund.

Vacation pay for employees: personal income tax and insurance contributions

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

In this article, an accountant and personnel officer will find comprehensive information on the question of whether unused vacations expire in 2019 and how to pay vacation pay taking into account the changes.

In the article:

Changes in labor legislation regarding unused vacation
The procedure for granting unpaid leave
When is it acceptable to receive compensation for unused vacation days?

What changed in the Labor Code in 2019 regarding non-vacation leave

Let us remind you that failure to provide the required annual leave to an employee for two years in a row is unacceptable. This rule is contained in Art. 124 of the Labor Code of the Russian Federation, it is also confirmed by numerous court decisions.

But this rule applies to employers - they do not have the right to interfere with the timely rest of their employees. Otherwise, they will be held administratively liable.

At the same time, if for some personal reasons an employee was unable to exercise his right to rest, then in no way does he lose this right. In this case, he can either still go on vacation, using all the accumulated days, or receive compensation upon dismissal.

But the confusion arose due to some court decisions. Let's figure it out further.

The magazine "Simplified" published an article that is popular among accountants:

How to use vacation time

An employee has two options for exercising his right to accrued vacation days:

going on vacation;
receiving monetary compensation.

Please note that only vacation that exceeds the mandatory annual 28 days can be replaced with monetary compensation (Article 126 of the Labor Code of the Russian Federation).

According to Art. 126 of the Labor Code of the Russian Federation, an employee has the right to receive money for 9 days, and he will have to take the remaining 84 days off.

This does not apply to cases of dismissal - in such a situation, payment is made for all unused vacation days.

An example of using vacation time off

Employee Petrov A.V. has never taken a break since his employment on July 1, 2016. On July 1, 2019, he submitted a written application to his employer to pay him monetary compensation for all days of vacation.

At the same time, the employee does not plan to quit. According to the terms of the employment contract, Petrov A.V. works on irregular working hours, for which, according to Art. 119 of the Labor Code of the Russian Federation has the right to count on 3 additional days of vacation.

Let's calculate the number of days of compensation. For the period from July 1, 2016 to June 30, 2019, A. V. Petrov accumulated:

Basic leave 28 * 3 = 84 days;
- additional leave 3 * 3 = 9 days.

Vacation pay calculator

The BukhSoft program will calculate vacation pay automatically, taking into account all changes in legislation. She will independently determine the billing period, the amount of payments for it and the average earnings that need to be taken into account in the calculation. You will receive a ready amount of vacation pay for the selected period of time. Try it for free:

Position of Russian courts and the International Convention

Regular rumors regarding the burning of unused vacation arise due to a number of court decisions.

For example, this position is reflected in the Ruling of the Supreme Court of the Russian Federation dated May 16, 2018 No. 308-ES18-4704. Namely, the RF Armed Forces considered that compensation for unused vacation can only be received for 21 months of work. Moreover, even if the person actually worked for a much longer period without rest.

Article 124 of the Russian Federation

It is prohibited to fail to provide annual paid leave for two years in a row, as well as to not provide annual paid leave to employees under the age of eighteen and employees engaged in work with harmful and (or) dangerous working conditions.

At the same time, most judges are guided by Convention No. 132 of the International Labor Organization “On Holidays with Paid (Revised 1970)”. It was ratified by Russia on September 6, 2010.

Article 9 of this international document says the following:

“A continuous part of the annual paid leave is granted and used no later than within one year. And the remainder of the annual paid leave no later than eighteen months after the end of the year for which the leave is granted.”

The Russian Constitutional Court dispelled doubts. In their decision No. 38-P dated October 25, 2018, the judges indicated that the international norm does not speak at all about cutting vacation time.

At the same time, Part 1 of Art. 127 of the Labor Code of the Russian Federation does not establish:

the maximum number of vacation days unused by the dismissed employee, in return for which he must be paid monetary compensation,
its maximum size, nor any circumstances excluding the payment itself, nor other similar restrictions.

On the contrary, the rule indicates the need to pay monetary compensation for all unused vacations. It presupposes the unconditional exercise by the employee of the right to vacation in full. This position, according to the judges, is consistent with the requirements of Part 5 of Art. 37 of the Constitution of the Russian Federation and with ILO Convention No. 132.

Additionally, specialists are confused by the rule that denial of leave for a period of more than two years in a row is unacceptable. But this point also concerns the employer’s responsibility to the employee and to the inspecting government agencies. And there is no way to reset the number of vacation days for an individual.

Summarize. Regardless of the period of absence of rest days for an employee, his vacation never expires.

Duration of vacation according to the Labor Code of the Russian Federation may be different - it all depends on the reasons for receiving it. In this case, vacations, paid in accordance with legislative norms and provided annually, can be basic and additional. We'll talk about both later.

How long is the annual paid leave?

First, let's talk about basic annual leave, as it is due to all working citizens, without exception. By its 115th article, the Labor Code determines that the standard duration of such leave is 28 calendar days.

Wherein duration of annual paid leave it may be even greater - this is evidenced by the current Russian federal laws. For example, longer leave is provided to such categories of employees as:

civil servants;
police officers;
military personnel;
persons on disability, etc.

In addition, the employer is legally given the right to independently establish extended vacations at their enterprises by developing appropriate provisions. In particular, such a condition may be contained in a collective/employment agreement or specified in other local regulations adopted and in force at the enterprise. Payment for such vacations is carried out at the expense of the enterprise’s profits.

From the above, we can conclude that the legislator establishes only the minimum duration of annual leave for all categories of workers; as for its increase, it is provided for by separate rules of law or independently developed regulations. Let us note that when making a decision to introduce additional leaves in organizations with full payment, the opinion of the primary trade union body is also taken into account.

Don't know your rights?

About additional holidays paid by the employer

It is worth mentioning separately the vacations additionally established for citizens working in special areas or under special conditions.

Here we are talking about vacations:

for working in hazardous industries and/or industries with hazardous conditions;
provided for the implementation of labor functions in irregular hours;
for work in northern areas and areas equivalent to such.

In addition, according to Art. 14 of the Law “On guarantees and compensation for persons working and living in the regions of the Far North and equivalent areas” dated February 19, 1993 No. 4520-1, the right to additional days of rest is given to persons working in the Southern regions of the Far East (Far Eastern region) ).

On additional leaves granted to “harmful workers”

As you know, the country previously carried out certification of workplaces. Now it has been replaced by a special assessment of the working conditions of workers, the results of which determine the degree of harmfulness of production (II, III and IV). A second option is also possible, in which working conditions can be classified as dangerous. Citizens working in such industries can count on receiving additional paid leave annually.

In these cases duration of vacation provided additionally must be at least 7 calendar days. More specifically, it is independently established at each individual enterprise on the basis of existing industry/inter-industry agreements (or the duration is negotiated when concluding collective agreements).

TC in st. 118 indicates that additional paid leave can also be provided to persons working under special conditions. True, this legal norm does not explain the concept of “special working conditions” and does not specifically indicate the work that falls under these very conditions. The article only contains an indication that the list of professions that can be classified as professions with special working conditions must be approved by the Government of the Russian Federation. Today, for example, health care workers, coal industry workers and some others have the right to leave of this kind.

About paid leave for irregularity

Art. 119 of the Labor Code gives the employer the obligation to provide additional paid days of rest to employees working in irregular conditions. Data on positions/professions that are entitled to apply for such, on the specific procedure for granting these leaves, as well as their duration must be indicated in the internal acts of the enterprise and the collective agreement. It is only established by law that the minimum duration of such rest is 3 calendar days (See. Additional leave for irregular working hours).

Paid maternity leave

When talking about paid leaves, one cannot fail to mention such a variety as those provided for pregnancy and childbirth. Despite the peculiarities in this case, they can still be classified as paid vacations. In Art. 255 of the Labor Code states that the expectant mother has the right to count on receiving such leave lasting from 140 to 194 calendar days, depending on specific circumstances (multiple pregnancy, complicated childbirth, birth of 2 or more children).

New edition of Art. 122 Labor Code of the Russian Federation

Paid leave must be provided to the employee annually.

The right to use vacation for the first year of work arises for the employee after six months of continuous work with this employer. By agreement of the parties, paid leave may be granted to the employee before the expiration of six months.

Before the expiration of six months of continuous work, paid leave at the request of the employee must be granted:

for women - before maternity leave or immediately after it;

employees under eighteen years of age;

employees who adopted a child (children) under the age of three months;

in other cases provided for by federal laws.

Leave for the second and subsequent years of work can be granted at any time of the working year in accordance with the order of provision of annual paid leave established by a given employer.

Commentary on Article 122 of the Labor Code of the Russian Federation

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

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

1) for women - before maternity leave or immediately after it;

2) employees under the age of 18;

3) employees who adopted a child under three months of age;

4) in other cases provided for by federal laws.

Leave for employees is granted for 28 calendar days. However, the vacation period does not include holidays.

When determining the duration of vacation, the organization's working hours (6-day or 5-day working week) do not matter.

This is the minimum duration guaranteed by law at the federal level. Therefore, annual basic leave cannot be less than 28 calendar days. However, it may exceed the specified number of days. This is done in two ways: normative and contractual. We are talking about extended basic leave provided to certain categories of workers in accordance with other federal laws.

1) employees under 18 years of age (minimum duration of vacation - 31 calendar days);

2) disabled people (minimum duration of leave - 30 calendar days);

3) employees of child care institutions (minimum duration of leave - 42 calendar days);

4) employees of educational institutions and teachers (minimum duration of leave - from 42 to 56 calendar days);

5) prosecutors and investigators of the prosecutor's office (minimum duration of leave - 30 calendar days), etc.

People working part-time are granted annual paid leave simultaneously with leave for their main job (). If an employee has not worked for 6 months at a part-time job, leave is provided in advance.

As mentioned above, leave can be granted before the right to it accrues, i.e. in advance. In this case, the vacation must be complete, i.e. duration established by law, and also paid in full. The issue of the possibility of providing leave in advance can also be regulated in a collective agreement or other local regulatory act of the organization.

Vacation for the second and subsequent years of work can be granted at any time of the year in accordance with the vacation schedule.

The vacation schedule is drawn up no later than two weeks before the start of the calendar year. The schedule indicates the names of employees entitled to leave, their positions, the structural unit in which they work, the number of days and the planned period of leave.

It is prohibited not to provide leave to an employee for two consecutive years.

The next annual leave must be granted before the end of the current working year.

If the reasons preventing the employee from going on vacation occurred before it began, then the new period is determined by agreement with the employee.

Employees who have entered into an employment contract for a period of up to 2 months are provided with paid leave or compensation upon dismissal at the rate of two working days per month of work.

By agreement between the employee and the employer, annual paid leave can be divided into parts. Moreover, at least one of the parts of this vacation must be at least 14 calendar days ().

Annual paid leave by agreement between the employee and the employer is transferred to another period if the employee was not paid in a timely manner during this leave or the employee was notified about the start time of the leave less than two weeks before it began.

An employee going on vacation is paid average earnings (vacation pay).

Payment for vacation is made no later than three days before it starts.

The amount of vacation pay is subject to personal income tax, unified social tax, contributions to compulsory pension insurance and insurance against industrial accidents and occupational diseases in the usual manner.

The amount of vacation pay is calculated based on the employee’s average daily earnings. The general procedure for calculating average earnings when paying for vacation is established in.

Another comment on Art. 122 Labor Code of the Russian Federation

1. Paid leave must be provided to the employee annually, i.e. for each working year. For the concept of a working year, see.

2. Establishing that the right to leave for the first year of work arises for an employee after six months of his continuous work with a given employer, Art. 122 of the Labor Code of the Russian Federation simultaneously contains a list of cases when the next leave at the request of an employee must be granted before the expiration of this period.

Other cases provided for by federal laws when an employer is obliged to provide leave before the expiration of a six-month period of continuous work include: granting a husband, at his request, annual leave while his wife is on maternity leave, regardless of the time of his continuous work for this employer (see . ); providing a person working part-time with paid leave simultaneously with leave from the main job in the event that the employee has not worked for part-time work for six months (see here).

Before the expiration of the six-month period, leave may be granted to the employee even in the absence of the specified grounds, if an agreement is reached on this by the parties to the employment contract.

3. The duration of leave granted before the end of the working year must be equal to the full duration of annual leave. Accordingly, the average salary is paid for the entire period of leave granted to the employee.

If an employee is dismissed before the end of the working year for which he received annual paid leave, a deduction is made from the employee’s salary to pay off his debt for unworked vacation days. Deductions for these days are not made if the employee is dismissed for the following reasons:

due to the employee’s refusal to transfer to another job required by him in accordance with a medical report, or the employer’s lack of appropriate work;

in connection with the liquidation of an organization or termination of activities by an individual entrepreneur;

due to a reduction in the number or staff of an organization or individual entrepreneur;

if the head of the organization, his deputy or chief accountant resign due to a change in the owner of the organization’s property;

when an employee is called up for military service or sent to an alternative civilian service that replaces it;

when an employee who previously performed this work is reinstated by decision of the state labor inspectorate or court;

when the employee is recognized as completely incapable of working in accordance with a medical report;

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