Tax and accounting. Vacation of scientific workers

A longer vacation allows employees engaged in hazardous or stressful activities to fully restore their ability to work. To whom it is due and how it is calculated - you will learn about this in this review. The concept of extended leave Extended leave is a leave given to an employee once a year for a period of more than 28 days and paid by the enterprise. It is provided in certain situations provided for by the Labor Code of the Russian Federation and guarantees job preservation. Installed depending on the following characteristics:

• age;
• human health status;
• specifics of the work.

The main difference between extended main leave and additional leave is that the first cannot be taken out at the initiative of management. The specifics of provision are established by law, and not by a collective agreement or other local document.

Procedure for calculating vacation

To do this, you should write a corresponding statement. How is the duration of vacation determined? If a candidate in the reporting year decided to take advantage of his legal right to basic paid vacation, and also decided to take additional vacation, then the accounting employee must sum up the days, since all calculations for two types of vacation must be done separately. Example 1.

1. The candidate is entitled to a mandatory leave of 28 days.
2. The duration of additional leave is 10 days.
3. The accountant must sum up these days: 28 + 10 = 38.
4. As a result, the total duration of annual leave paid by the employer will be 38 days.

Registration procedure When calculating vacation pay, an accounting employee must take into account various factors. First of all, he must correctly determine the period for calculating vacation.

Researcher's leave

What kind of leaves are provided to teaching staff of a higher educational institution? Features of granting leave to scientific employees The right to receive annual paid leave, which takes up a slightly larger number of working days, is granted to scientific employees who have an academic degree and hold full-time positions. The institution's schedule must take into account all the nuances regarding the possibility of legally obtaining an academic degree and the corresponding privileges. It should be noted right away that long-term leave for scientific workers is granted with special rights - it is calculated in working days, and not calendar days, as it should be for any other employee.

Accordingly, weekends (Saturday and Sunday) and holidays are not included in the number of days of rest and, in such cases, the vacation itself is extended by a set number of days.

How many days of vacation are allowed per year?

Law dated 07.11.2000 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 the Law dated 22.08. 1995 No. 151-FZ) Health care workers at risk of contracting the human immunodeficiency virus 36 working days for employees of health care organizations diagnosing and treating HIV-infected people, as well as persons whose work involves materials containing the human immunodeficiency virus, taking into account the annual additional leave for work in hazardous working conditions (clause 4 of the Government of the Russian Federation of 04/03/1996 No. 391) State civil servants 30 calendar days (part 3 of Art.

Vacation for candidates of science in 2018

Example: Head of the pedagogical department L.I. Ivanova, who works in a social service organization, is granted the right to long rest from 07/10/2015 to 08/3/2015. The employee has been working at the company since July 10. 2010. Salary for the full period is 1,104,000 rubles. Accounting will calculate vacation pay for L.I. Ivanova according to the following scheme: Calculation of the average salary per day (SDZ): 1104000/(12 months*29.4)=1104000/352.8=3129.3 rubles.

Payments to L.I. Ivanova for an extended main vacation will be: 3129.3 rubles x 56 days = 175240.8 rubles. Next, you need to remember that 13% tax is subtracted from the resulting value.

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Classification of citizens who have the right to be absent from work for a period of more than 28 days Features of granting Duration of leave (working days) Scientific workers of higher educational institutions Conducting labor activities in the state, registration degree: - Doctor of Science - Candidate of Science 4836 Specialists conducting research, experimental and design activities Use of toxic chemicals that are weapons in the work or liquidation of such objects 49 - 56 Employees of medical institutions Activities related to the diagnosis, treatment of HIV patients and work with substances containing the immunodeficiency virus 36 Members of the state civil service Harmful, dangerous and difficult conditions services 40-45 Working disabled people Activities at the enterprise, regardless of the form of ownership from 30 Also extended leave is granted to teaching staff.

Vacation in May 2018: how to count vacation

From this amount, the accounting employee must withhold income tax:

• 112,244.76 x 13% = 14,591.81 rubles

The candidate will receive 112,244.76 – 14,591.81 = 97,652.95 rubles. What formulas are used when calculating vacation pay for an incomplete period? If the candidate has worked in a scientific organization for less than 12 months, then the accounting employee, when calculating his vacation pay, must use the following formula: KNM = 29.4: KD x Additional;

• KMP - the number of months that the candidate worked in the organization in full;
• KD – number of days in the billing month;
• Ext. – all days worked by the candidate.

Example 3. A research institute employee who is a candidate of sciences decided to go on extended leave from 06/01/2017. until July 21, 2017 He has been working in the organization since December 10, 2016.

Should our organization pay for his vacation? The employer is obliged to provide the employee with annual paid leave even when the rest period partially or completely extends beyond the term of the employment contract. In such a situation, the date of dismissal will be considered the last day of paid leave. In the event that an employee independently takes the initiative to resign from the organization after annual leave, he has the legal right to change his mind and withdraw the application before the first day of the start of the leave.

His employer is obliged to reinstate him in his position if during this time a transfer worker has not been hired in his place. In practice, things may happen differently. But, if the candidate who wrote the application is given an unfounded refusal to be reinstated in his previous position, he has the right to go to court. The decision of Themis representatives, as a rule, is always on the side of the workers.

Number of vacation days for a researcher

• Providing annual leave
• Annual leaves of scientific workers
• Procedure for calculating vacation
• What is the annual paid leave for a junior researcher?

Annual leaves of scientific workers Collection of governing documents on nature reserves ON ANNUAL RESEARCH WORKERS WITH AN ACADEMIC DEGREE Decree of the Government of the Russian Federation of August 12, 1994 No. 949 (“Collection of Legislation of the Russian Federation”, 1994, No. 17, Art. 2000) The Government of the Russian Federation Decrees : Grant the right to scientific institutions (organizations) financed from the federal budget to establish annual pay for scientific workers with an academic degree: Doctor of Science - 48 working days, Candidate of Science - 36 working days.
Federal legislation has approved the rules for granting annual leave to employees who have been admitted to seek a candidate or doctorate degree:

1. Annual paid leave is provided at the place of main work.
2. All payments are made at the expense of employers.
3. Candidates are entitled to extended holidays.

Annual vacation for working applicants Each applicant for a scientific degree can exercise his right to receive vacation intended for preparing for the defense of a dissertation:

1. This category of employees retains their average earnings for 3 and 6 months.
2. All costs associated with payments are borne by the employer.
3. If the applicant decides to take leave to prepare for his defense, he must notify the employer 12 months in advance of his intention.

Its duration depends on the position held and place of work. Basic information is shown in the table: Place of work Position held Duration General educational institutions of various directions (boarding schools, sanatorium-type organizations, schools, etc.) Director (deputy), teacher, teacher, senior counselor, teacher 56 Industrial workshops aimed for training Manager, senior employee, master, teacher, methodologist 56 Kindergarten Head, deputy head, teacher, music or physical education teacher, social teacher 42 Educational and methodological organizations Head, deputy.

At the same time, certain categories of employees are required by law to be granted longer vacations. Read below about how many days of vacation they are entitled to per year. Extended leave under the Labor Code 2018: 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 employees Number of vacation days according to the Labor Code and other legislative acts Employees under the age of 18 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

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, non-working holidays 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 a longer paid leave 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, 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 leave and extended, as well as additional “northern” leave can be provided to employees in advance (Article 122 of the Labor Code of the Russian Federation).

a) List of positions of employees of institutions of the system of the Ministry of Education of the USSR, for which the next extended leave is established (Appendix No. 1), drawn up in accordance with Resolution of the Council of Ministers of the USSR of April 21, 1949 No. 1577 “On leave to employees of scientific, research, educational and cultural -educational institutions" and other decisions of the Government;

b) List of professions and positions of employees of institutions and organizations of the system of the Ministry of Education of the USSR, who, due to hazardous working conditions, are granted additional leave and a reduced working day (Appendix No. 2), compiled in accordance with the List of industries, workshops, professions and positions with hazardous conditions labor, work in which gives the right to additional leave and a reduced working day, approved by the Resolution of the State Committee of the USSR Council of Ministers on Labor and Wages and the Presidium of the All-Union Central Council of Trade Unions of December 24, 1960.

What is the procedure for granting annual paid leave to candidates of science in non-research organizations?

In accordance with the Decree of the Government of the Russian Federation of August 12, 1994 N 949 “On annual leaves of scientific workers with an academic degree,” scientific institutions (organizations) financed from the federal budget have the right (but are not obliged) to provide candidates of sciences with leave of 36 working days, and for doctors of science - 48 working days. At the same time, employees of such institutions (organizations) must occupy full-time positions, academic degrees for which are provided for by tariff and qualification requirements.

However, in accordance with Part 2 of Article 116 of the Labor Code of the Russian Federation, an organization can independently provide for additional paid leave in the internal local documents of the organization, or in an employment contract with an employee.

Therefore, if the head of an organization wants to establish additional paid leave for this category of employees, then this condition must be stated in the internal local documents of the organization (for example, in a collective agreement).

On annual leaves of scientific workers.

1. Petrova was hired as a worker for landscaping and landscaping by the municipality of Tver. The employment contract specified only the duration of annual paid leave. But it was said that all issues of work and rest regimes are regulated by the Internal Labor Regulations.

On the very first day of work, she was denied special breaks for rest, which are provided for by Art.

Leave of absence for a researcher with a PhD degree working in hazardous working conditions

How many total days will be the vacation of a researcher with a PhD degree (extended vacation - 36 working days) working in hazardous working conditions, where the additional vacation is 10 working days. days.

We believe that the question is how to correctly determine the total duration of vacation in calendar days. Since currently there is no provision for payment in working days.

In accordance with Article 120 of the Labor Code of the Russian Federation, from February 1, 2002, annual paid leave, both basic and additional, must be provided to employees in calendar days.

Vacation of scientific workers

Grant the right to scientific institutions (organizations) financed from the federal budget to establish annual paid leave for scientific workers with an academic degree:

These are provided to scientific workers holding full-time positions, academic degrees for which are provided for by tariff and qualification requirements, agreed upon and approved in the prescribed manner.

In connection with incoming requests about the duration and procedure for providing employees of state natural reserves with annual basic and additional annual basic and additional ones, we explain:

The Law of the RSFSR “On Increasing Social Guarantees for Workers” established an annual paid period of at least 24 working days for all workers.

Regulations on additional leaves for company employees

This provision on (additional) leaves was developed in accordance with the Labor Code of the Russian Federation (Federal Law No. 197-FZ dated November 30, 2001, entered into force on February 1, 2002); Decree of the Government of the Russian Federation dated August 12, 1994. No. 949 “On annual scientific employees with an academic degree”; Federal Law of the Russian Federation “On Social Protection of Disabled Persons” dated November 24, 1995. No. 181-FZ, internal labor regulations of the company;

The organization has a certificate of state accreditation as a scientific organization, and more than 70% of the total volume of work performed by our organization is R&D. The collective agreement provides for the provision of extended vacations to doctors of sciences and candidates of sciences. Does an organization have the right to take into account for income tax the costs of providing extended vacations (48 and 36 working days) to doctors of sciences and candidates of sciences working in our organization?

Article 115 of the Labor Code of the Russian Federation determines that the duration of the annual basic paid leave is 28 calendar days. However, there are categories of employees who are entitled to annual basic paid leave of more than 28 calendar days. This is called extended basic leave, the right to which is granted to employees in accordance with the Labor Code of the Russian Federation and other federal laws.

Thus, according to the Decree of the Government of the Russian Federation dated August 12, 1994 No. 949 “On annual leave of scientific workers with an academic degree,” scientific institutions (organizations) financed from the federal budget are given the right to establish annual paid leave for scientific workers with an academic degree of Doctor of Science, duration 48 working days, and a candidate of sciences - lasting 36 working days.

Consequently, the actions of this Resolution apply only to scientific institutions and organizations financed from the federal budget.

If your scientific organization is not financed from the budget, then the provisions of this Decree do not apply to it. This means that your organization, if it grants vacations of 48 and 36 working days to employees with an academic degree, will not be able to take costs into account when calculating income tax, despite the fact that they are provided for in the collective agreement.

We have already considered a similar issue (see EZh No. 25, 2004).

Now let's look at the procedure for granting additional leave.

How does extended main leave differ from additional leave? Additional leave is given in addition to the main one. The list of employees to whom the enterprise is obliged to provide annual additional leave is determined by Art. 116 Labor Code of the Russian Federation. The following employees are listed in this article:

Those employed in jobs with harmful or dangerous working conditions;

Having a special nature of work;

With irregular working hours;

Working in the Far North and equivalent areas, as well as in other cases provided for by federal laws.

The procedure and conditions for granting additional leave are determined by collective agreements or local regulations (Article 116 of the Labor Code of the Russian Federation).

Consequently, the main difference between extended main leave and additional leave is that additional leave can be provided at the initiative of the employer, but the employer, at his own “will”, does not have the right to provide extended leave.

At the same time, the costs of paying for basic and additional vacations provided by employers in accordance with the legislation of the Russian Federation are taken into account when calculating income tax in full (clause 7 of Article 255 of the Tax Code of the Russian Federation).

There is a lot of controversy surrounding vacation pay for additional leave provided to employees with irregular working hours.

The fact is that the legislation provides only for the minimum duration of this leave - three calendar days, and the maximum duration is not established.

In this regard, the question arises: is it possible to take into account, when calculating income tax, the costs of paying for additional leave for an irregular working day, the duration of which is established by the collective agreement and exceeds three calendar days?

In our opinion, yes, it is possible. Such additional leave is provided for by law, even if its duration is more than three days. Therefore, these expenses may reduce the organization’s taxable profit.

However, with regard to additional leaves in connection with irregular working hours, the maximum period beyond which the organization can provide leave is not specified either in the Labor Code or in other legislative acts. And if the norm is not established, then it should not be applied.

Let us remind you what an irregular working day is. According to Art. 101 of the Labor Code of the Russian Federation, an irregular working day is a special mode of work, according to which individual employees may, by order of the employer, if necessary, be involved in the performance of their labor functions outside the normal working hours. Normal working hours should not exceed 40 hours per week.

Currently, the list of positions for employees with irregular working hours is established by a collective agreement, agreement or internal labor regulations of the organization.

The duration of additional leave for the relevant positions is established by the internal labor regulations of the organization and depends on the volume of work, the degree of labor intensity, the employee’s ability to perform his job functions outside the normal working hours and other conditions in accordance with Art. 119 Labor Code of the Russian Federation.

The right to additional leave arises for the employee regardless of the duration of work under irregular working hours.

At the same time, heads of organizations can independently establish additional leaves for employees, taking into account their production and financial capabilities, unless otherwise provided by federal laws.

Thus, your organization can provide additional leave to its employees who have an advanced degree as employees with irregular working hours. In this case, the amount of vacation pay for irregular working hours can be included in expenses that reduce the tax base for income tax only if the provision of additional leave is formalized in accordance with the law.

Your administration is wrong. Valid according to Part 1 of Art. 115 of the Labor Code of the Russian Federation, which came into force on February 1, 2002, annual basic paid leave is provided to employees for a duration of 28 calendar days. In turn, part 2 of the same article states that annual basic paid leave lasting more than 28 calendar days (extended basic leave) is provided to employees in accordance with this Code and other federal laws. At the same time, neither the Code nor other Federal Laws make any mention of the fact that extended leave should be provided to scientific workers.

Procedure for calculating vacation

Therefore, if the head of an organization wants to establish additional paid leave for this category of employees, then this condition must be stated in the internal local documents of the organization (for example, in a collective agreement). GOVERNMENT OF THE RUSSIAN FEDERATION DECISION of August 12, 1994

Info

On annual leaves of scientific workers. 1. Petrova was hired as a worker for landscaping and landscaping by the municipality of Tver. The employment contract specified only the duration of annual paid leave.

But it was said that all issues of work and rest regimes are regulated by the Internal Labor Regulations. On the very first day of work, she was denied special breaks for rest, which are provided for by Art.

Vacation for candidates of science in 2018

Attention

It follows from them that those employees who have the right to apply for extended or additional leave cannot receive compensation for the unused part of it during the period of their working activity. Question No. 4. Our organization plans to dismiss an employee who is a candidate of science.

Important

Should we pay him compensation for unused vacation? Each employee, including a candidate, upon dismissal from a commercial or budgetary organization must receive all payments due to him, including for unused vacation. Payments to the employee must be made on his last working day.

Read also the article: → “Sample application for voluntary resignation with vacation compensation.” Question No. 5. Our employee wrote an application for leave, but it falls during the period when the employment contract concluded with him terminates.

Vacation of scientific workers

• Providing annual leave
• Annual leaves of scientific workers
• Procedure for calculating vacation
• What is the annual paid leave for a junior researcher?

Annual leaves of scientific workers Collection of governing documents on nature reserves ON ANNUAL RESEARCH WORKERS WITH AN ACADEMIC DEGREE Decree of the Government of the Russian Federation of August 12, 1994 No. 949 (“Collection of Legislation of the Russian Federation”, 1994, No. 17, Art. 2000) The Government of the Russian Federation Decrees : Grant the right to scientific institutions (organizations) financed from the federal budget to establish annual pay for scientific workers with an academic degree: Doctor of Science - 48 working days, Candidate of Science - 36 working days.

Question and answer. consultation.

Candidates of sciences who work in scientific organizations for a duration of 36 calendar days can apply for it. Employees who have a doctoral degree can count on longer annual paid leaves, the duration is 48 calendar days. Scientific organizations that are funded from Federal budget. If candidates of science work in commercial companies, then such employers are not required to provide them with extended vacations. Read also the article: → “The procedure for granting extended annual leave to certain categories of employees in 2018.”

Is an employee with a PhD degree entitled to additional vacation days?

• To do this, he must contact management in writing.
• In this case, it will not matter how long he worked in this organization.
• An accounting employee of a scientific organization will have to use the same principle when calculating compensation payments as when calculating extended leave.
• The accrued amount of funds must be paid to the resigning candidate in full. Read also the article: → “Replacing vacation with cash compensation in 2018.
  2 examples, design.”
• In the event that a candidate applies to replace annual leave with compensation, the head of the scientific organization has the right to refuse him. This issue will be resolved individually.
Rubric “Questions and Answers” ​​Question No. 1. Our research institute employs 15 candidates and 8 doctors.

PhD leave

The specified leaves are provided to scientific workers holding full-time positions, academic degrees for which are provided for by tariff and qualification requirements, agreed upon and approved in the prescribed manner. ABOUT EMPLOYEES OF STATE NATURAL RESERVES Instructive letter of the Ministry of Ecology of Russia dated November 28, 1992 No. 05-17/65-5646 In connection with incoming requests about the duration and procedure for providing employees of state natural reserves with annual basic and additional annual basic and additional ones, we explain: the Law of the RSFSR “On increasing social guarantees for workers”, paid leave is established for all workers of at least 24 working days.
Resolution of the Supreme Council of the RSFSR dated April 10, 1991
Thus, if a scientific institution has exercised the right to establish extended leave for scientific workers, then, in accordance with Resolution No. 949, the institution is obliged to provide leave to Doctors of Sciences and Candidates of Sciences in an increased amount from the date of the relevant decision by the Higher Attestation Commission, which can be confirmed by an extract from the relevant decision . If the organization does not take advantage of this right, then employees are not entitled to such leave.

We also note that for all employees whose vacation is set in working days in accordance with the law, its duration must be converted to calendar days. To convert working days to calendar days, calculate the duration of vacation according to a six-day workweek schedule.

That is, from the start date of the vacation, count the number of working days of vacation according to the calendar of a six-day working week.
To do this, you should write a corresponding statement. How is the duration of vacation determined? If a candidate in the reporting year decided to take advantage of his legal right to basic paid vacation, and also decided to take additional vacation, then the accounting employee must sum up the days, since all calculations for two types of vacation must be done separately. Example 1.

1. The candidate is entitled to a mandatory leave of 28 days.
2. The duration of additional leave is 10 days.
3. The accountant must sum up these days: 28 + 10 = 38.
4. As a result, the total duration of annual leave paid by the employer will be 38 days.

Registration procedure When calculating vacation pay, an accounting employee must take into account various factors. First of all, he must correctly determine the period for calculating vacation.

Candidate of Sciences leave extended

A candidate works in our commercial organization. Before going on vacation, he asked to be replaced with monetary compensation. Are we obligated to do this? In accordance with the regulations of the Labor Code, each employee has the right to contact his employer in writing and ask to replace with monetary compensation part of the vacation that exceeds 28 calendar days.

But the manager is not obliged to carry out such a replacement. As a rule, when refusing leave in favor of compensation, the candidate must continue to perform his professional duties.

But this does not always work out, since in some organizations the vacation period falls during the holidays, during which core activities are not carried out. At the same time, changes were made to Article 126 of the TCRF.

Labor legislation PhD leave

Vacation of a scientific employee with a PhD degree working in hazardous working conditions How many total days will be the vacation of a scientific employee with a PhD degree (extended leave - 36 working days) working in hazardous working conditions, where the additional leave is 10 slave. days. We believe that the question is how to correctly determine the total duration of vacation in calendar days.

Since currently there is no provision for payment in working days. In accordance with Article 120 of the Labor Code of the Russian Federation, from February 1, 2002, annual paid leave, both basic and additional, must be provided to employees in calendar days.