Additional leave for irregular working days. Art. 119 of the LC RF

A vacation is an 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 main law of the country, 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 duration depending on the features of the work.

In the article we will consider additional holidays in general and given for irregular working days in particular (art.119 of the Labor Code of the Russian Federation).

Basic and additional leave

So, the basic leave is given to the employee every year. It lasts 28 days (calendar), not counting the 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 basic, additional holidays may also be provided, which are also paid for 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 established directly by employers. The last option is negotiated at the conclusion of the employment contract.

If the employee receives not only the basic annual paid leave, but also an additional one, the total duration of the year is added to the additional one.

The duration of both one and the other is not limited. And holidays falling on it are not paid.

By agreement of the parties, both holidays can be divided into parts. But, in this case, at least one of the parts must last at least two weeks.

To whom are additional holidays?

The law provides for certain categories to which this type of leave is entitled:

1. These are, first of all, those whose work is associated with dangerous and / or harmful conditions.
2. They are also referred to as having special work.
3. Additional leave is extended to workers with a non-standard working day.

In addition, it is provided for:

• Working in the Far North;
• Moving to these areas on a rotational basis;
• Athletes;
• Trainers;
• Individual health workers.

For teachers for every 10 years of teaching activities without a break provides for a special holiday. The duration of additional leave in this case can be up to one year.

There are also additional holidays, which are stimulating rather than compensatory. For example, they can be provided for long service, a long time working in one organization and so on. Their conditions and procedures are also spelled out in the law.

Let's look briefly at each of these species separately and study in more detail the additional leave for irregular working days.

Reason: harmful working conditions

For additional leave can count those workers who are engaged in the following harmful and / or dangerous jobs:

• Underground mountain;
• Open mountain;
• Others associated with adverse effects on human health through physical, biological, chemical and other factors.

The minimum duration is one week. But, depending on the position that the employee takes, he can expect to leave from 6 to 36 days (workers). Thus, if the number of working days in a month corresponds to a six-day workweek, then the additional leave will have a duration of six days. In this case, in fact, it corresponds to seven days (calendar), if one also counts one non-working day. In addition, the employer has the right to give more leave to the employee.

Reason: special nature of work

There are categories of workers whose work is attributed 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;
• Workers in the Chechen Republic and seconded to the republic.

Workers of communication and transport can also be included in the special nature of the work.

Reason: work in the conditions of COP

The duration of the additional leave for people working in the Far North is twenty-four days (calendar days), and for those working in the districts equivalent to the Far North, 16 days (calendar days). The same leave is also reserved for those who go to work in the places of the Constitutional Court on a rotational basis.

For these categories of citizens, if they think about how to calculate the days of vacation in such a way as to obtain the maximum duration of their holidays, one should follow article 322 of the Labor Code, which provides for the connection of annual holidays. The total duration of leave can not be more than six months. This period includes the time that is allocated without saving wages for travel to one or the other side.

The unused portion of the leave, which exceeded the six-month period, is transferred to the next year.

Vacations for part-time workers

The part-time regime assumes that the employee performs regular work on an employment contract in his spare time from the main job. Such persons are entitled to annual leave together with the time allocated for the main work. Even if part-time work lasts less than 6 months, leave is provided as an advance.

The employee can not be puzzled how to calculate days of vacation at work in combination so that they coincide with the main one. Even if there is a shorter duration than in the main job, the employer is required to provide the remaining days of leave together with leave from the main job. However, in this case, those days that exceed the term for part- time work will be considered without saving wages.

Additional leave for irregular working days

For a common understanding of the issue, let's look at the beginning, what is a non-standardized working day. This is a special regime, according to which employees are invited by order of the management to perform their functions outside the established working time.

The peculiarity of this regime is that the nature of work implies the impossibility of performing all of its functions within the working time.

A special agreement or a local act provides for a list of posts that have this working regime. This document is adopted taking into account the opinion of the trade union, if any.

The employment contract with the employee should also contain information on this regime, since additional leave for irregular working days refers to the mode of work and rest. Before entering into the relevant contract, the employee must be familiar with the regulations of a local nature, which contains a list of positions with this mode of work.

Accounting for a non-standardized working day does not imply an additional payment. The only compensation that is provided in this case is additional leave.

The procedure is regulated in art. 119 of the LC RF. In accordance with it, an additional leave is provided that lasts no less than 3 days (calendar) and is paid. Of course, an employer can offer a worker a rest and a longer one. But this remains at his discretion.

If it is a question of granting this leave to employees of organizations that receive funding from the budget of the Russian Federation, then its procedure is approved in Government Decree No. 884 of December 11, 2002. If funding comes from the budgetary funds of the subject of the Russian Federation, then the procedure is regulated by the law of the subject, and if from the local budget, the act of the MLA.

Extra vacation for irregular working days can have a maximum duration. At least, this norm of recommendatory nature is contained in paragraph 8 of the Regulation "On regular and additional holidays" from 1930, where the term of this type of leave does not exceed twelve working days. And if you also take into account the article of the Labor Code, where the longest duration of additional leave is established (fourteen calendar days), it is clear that it can not be more.

In addition, when the duration of this leave is determined, it is necessary to take into account the general periodicity of employee involvement in his labor duties. In the case of rare cases, vacation will also be short. At the same time, if the employee regularly works with excess of the standard, then the additional leave must also last appropriately.

The right to additional leave of this category of workers

It should be noted that the involvement of an employee in labor duties outside working hours should be reflected in the relevant documents. That is, if necessary, an appropriate order is issued. In practice, it often happens that when the order was not drawn up, 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.

Leave not related to work activity

In addition to these categories of employees, citizens of other specialties also have the right to additional leave, regardless of what duties they are assigned to them. To this category of persons, those who were exposed to radiation because of the tests at the Semipalatinsk test site and the Chernobyl disaster are those.

All the time, how many days a vacation lasts for them, it is paid for at the expense of the federal budget.

Registration of additional leave

The order for vacation is provided in a unified form. But in addition to the order, a note-calculation of the calculation of wages and other payments for the granting of annual leave should be prepared. The holiday worker must receive 3 days before the leave. The personal card also records information that a vacation is granted with a certain period of work, the number of days, dates and grounds for it.

In addition, the mark is made and in the report card.

Features of Personal Income Tax

Vacation income is included in the income of the employee. In this case, personal income tax is withheld, as usual. The Tax Code provides for income that is not taxed by this type of tax. However, no additional leave is mentioned in it. Therefore, in this respect, the general procedure operates, which persists even if the employee is engaged in hazardous and / or harmful work.

But for those who were exposed to radiation because of the tests at the Semipalatinsk test site and the Chernobyl disaster, additional days off are paid. Financing for this is allocated from budgetary funds. Therefore, this amount of payment is not subject to personal income tax.

Contributions and additional leave

For all the time, how many days the holiday lasts, the payments are included in the base for assessing contributions. Payment is assessed for both basic and additional leave.

An exception are 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 employment relations.

Payment

It happens that a person for his own reasons does not want to go on vacation. He works a lot, looking for the possibility of additional earnings, for example, agreeing to work on non-working days (as you know, payment for work on a day off and non-working is done at no less than double the rates). In addition, if an employee does not exercise 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;
• Surcharges, surcharges, payment for work on a day off;
• Payment for past holidays;
• Payment for incapacity for work.

But will not be considered:

• One-time payments;
• Payments for services that were not related to employment.

Thus, instead of basic and additional leave, the employee can receive monetary compensation. In this case, it must be paid for not less than 24 days (calendar).

If the employee leaves, he must also receive compensation for each day of unused vacation.