Vacation is the employee’s vacation provided and paid by the organization annually. The right to it is guaranteed to all persons who work under an employment contract. It is enshrined in the country's main law, the Constitution of the Russian Federation (article 35, paragraph 5), and is regulated by the Labor Code (chapter 19). In addition to the main, there are additional holidays. They have different durations depending on the features of the work.
In the article, we consider additional holidays in general and provided for irregular working days in particular (Article 119 of the Labor Code of the Russian Federation).
Primary and secondary leave
So, the main leave is granted to the employee every year. It lasts 28 days (calendar), not counting holidays. But there are categories of workers who have an even longer vacation. These include, for example, persons under 18 years of age, for whom a duration of 31 days (calendar) is provided.
In addition to the main, additional holidays may also be provided, which are also paid by the organization. The law provides for two types of such holidays: one of them is granted, according to the Labor Code of the Russian Federation, and the other can be set directly by employers. The latter option is negotiated at the conclusion of the employment contract.
If the employee receives not only the main annual paid leave, but also additional, then the total duration is summed with additional.
The duration of both one and the other is not limited. And the holidays falling on it are not paid.
By agreement of the parties, both holidays may be divided into parts. But, in this case, at least one of the parts should last at least two weeks.
Who needs extra leave?
The law provides for certain categories by which this type of vacation is due:
- These are, first of all, those whose work is associated with dangerous and / or harmful conditions.
- They also include those with special work.
- Additional leave also applies to categories of workers with irregular working hours.
In addition, it is provided for:
- working in the Far North;
- traveling to these areas on a rotational basis;
- Athletes
- to trainers;
- individual healthcare providers.
For teachers for every 10 years of teaching without break, a special rest is provided. The duration of additional leave in this case may be up to one year.
There are also additional holidays that are stimulating, not compensatory. For example, they can be provided for length of service, long time working in one organization, and so on. Their terms and conditions are also prescribed by law.
Let us dwell briefly on each of these species separately and study in more detail the additional vacation for irregular working days.
Reason: harmful working conditions
Those employees who are engaged in the following harmful and / or hazardous work can expect additional leave:
- underground mountain;
- open mountain;
- others associated with adverse effects on human health through physical, biological, chemical and other factors.
Its minimum duration is one week. But, depending on the position that the employee occupies, he can count on a vacation of 6 to 36 days (workers). Thus, if the number of working days in a month corresponds to a six-day working week, then the additional vacation will have a duration of six days. Moreover, in fact, it corresponds to seven days (calendar), if you also count one non-working day. In addition, the employer has the right to give more leave to the employee.
Reason: special character of work
There are categories of workers whose work is assigned by law to a special nature. The list of specialties is approved by the Government. So, it includes:
- family doctors and nurses for work without interruptions for more than three years;
- service workers in Chechnya and seconded to the republic.
Also, communication and transport workers can be considered a special character of work.
Reason: work in the conditions of the COP
The duration of the additional leave for persons who work in the Far North is twenty-four days (calendar), and for those working in areas equated to the Far North - 16 days (calendar). The same vacation is supposed for those who travel to work in the CS places on a rotational basis.
For these categories of citizens, if they are thinking about how to calculate vacation days so as to obtain its maximum duration, article 322 of the Labor Code, which provides for the combination of annual vacations, should be guided. The total duration of the leave cannot be more than six months. This period also includes the time that is allocated without saving salaries for travel to one or the other side.
The unused portion of the leave, which exceeded the six-month period, shall be transferred to the next year.
Vacation for part-time workers
The part-time regime involves the employee performing regular work on an employment contract in his spare time from his main job. Such persons are entitled to annual leave along with the time allotted for their main job. Even if part-time work lasts less than 6 months, vacation is provided as an advance.
The employee can not be puzzled how to calculate the days of vacation at work part-time so that they coincide with the main. Even if it provides for a shorter duration than at the main job, the employer has the obligation to provide the remaining days of vacation along with leave from the main job. True, in this case, those days that exceed the term for part- time work will be considered without pay.
Extra vacation for irregular working days
For a general understanding of the issue, we will understand for a start what exactly is irregular working hours. This is a special mode, according to which employees are involved by order of management to perform their functions outside the established working time.
The peculiarity of this mode is that the nature of the work implies the impossibility of performing all its functions within working hours.
A special agreement or local act provides for a list of posts that have a given working regime. This document is adopted taking into account the views of the union, if any.
The employment contract with the employee should also contain information about this regime, since additional leave for irregular working days refers to the regime of work and rest. Before concluding an appropriate contract, the employee must be familiarized with regulatory acts of a local nature, which contains a list of posts with this mode of work.
Accounting for irregular working hours does not imply additional payment. The only compensation provided in this case is an additional vacation.
The procedure is regulated in Art. 119 of the Labor Code of the Russian Federation. In accordance with it, an additional vacation is provided, which lasts at least 3 days (calendar) and is paid. Of course, the employer can offer the employee a rest and longer. But this is left to his discretion.
If we are talking about providing the specified vacation for employees of organizations that receive funding from the budget of the Russian Federation, then its procedure was approved in Decree of the Government of the Russian Federation No. 884 of December 11, 2002. If financing comes from the budgetary funds of a constituent entity of the Russian Federation, then the procedure is governed by the law of the constituent entity, and if from the local budget, then by an act of mandatory medical insurance.
Extra leave for irregular working days may have a maximum duration. At least, this norm of a recommendatory nature is contained in paragraph 8 of the Rules “On regular and additional holidays” of 1930, where the term of this type of holiday does not exceed twelve working days. And if you also take into account the article of the Labor Code, which sets the longest duration of additional leave (fourteen calendar days), then it is clear that there can be no more.
In addition, when determining the duration of this vacation, it is necessary to take into account the general frequency of attracting an employee to his labor duties. Given the rare cases, vacation will also be short. At the same time, if an employee regularly works in excess of the norm, then additional leave should also last accordingly.
The right to additional leave of this category of workers
You should be aware that attracting an employee to work duties outside of working hours should be reflected in the relevant documents. That is, if necessary, an appropriate order is drawn up. In practice, it often happens that when the order is not issued, employees are denied additional leave. However, both the number of working days in a month and the actual processing do not deprive the employee of the right to receive additional leave if this mode of work was originally envisaged.
Non-vacation leave
In addition to these categories of workers, citizens of other specialties also have the right to additional holidays, regardless of what labor duties are assigned to them. This category of persons includes those who were exposed to radiation due to tests at the Semipalatinsk test site and the Chernobyl disaster.
All the time, how many days the vacation lasts from them, it is paid from the federal budget.
Making an additional vacation
The vacation order is provided in a unified form. But in addition to the order, a note-calculation of the calculation of salary and other payments should be prepared when providing annual leave. The employee must receive vacation 3 days before the vacation. The personal card also contains information that a vacation is provided with a certain period of work, the number of days, dates and grounds for it.
In addition, a mark is made in the timesheet.
Features of personal income tax
Holidays are included in employee income. Personal income tax is thus retained, as usual. The tax code provides for income that is not taxed by this type of tax. However, additional leave is not mentioned in it. Therefore, in this regard, the general procedure applies, which is maintained even if the employee is engaged in hazardous and / or hazardous work.
But for people who have been exposed to radiation due to tests at the Semipalatinsk test site and the Chernobyl disaster, additional days off are paid. Financing for this is allocated from the budget. Therefore, this amount of payment is not subject to personal income tax.
Contributions and leave additional
For all the time how many days the vacation lasts, payments are included in the base of assessments. Payment is assessed in installments for both the main and the additional vacation in the same way.
An exception is again those who were exposed to radiation at the Semipalatinsk test site and at the site of the Chernobyl disaster. Payments for them are not considered in labor relations.
Payment
It happens that a person for his reasons does not want to go on vacation. He works a lot, looking for the possibility of additional income, for example, agreeing to work on non-working days (as you know, payment for work on a day off and non-working is made at least at double prices). In addition, if an employee has not exercised his right to additional leave, he may receive compensation. Such payment is made at the expense of the company where it is issued.
In the calculation of vacation for the year are taken into account:
- basic salary;
- allowances, surcharges, payment of work on a day off;
- payment for past holidays;
- disability payment.
But they will not be considered:
- one-time payments;
- payments for services rendered that were not related to labor activity.
Thus, instead of the main and additional leave, the employee can receive monetary compensation. Moreover, it must be paid for at least 24 days (calendar).
If the employee leaves, then he must also receive compensation for each day of unused vacation.