Extended vacation is additional days off provided for.

The Labor Code of the Russian Federation stipulates cases when an employee can rest more than the standard 28 calendar days. These are citizens belonging to special categories, as well as working in certain positions.

Below you can find out who is entitled to additional extended leave. His days are subject to payment in the same manner as the main vacation days. The procedure for calculating vacation pay can be found. And in you can find examples of calculating vacation pay in various situations.

What categories of workers are entitled to additional leave?

The answer can be clearly seen in “ Labor Code RF". In simple words speaking, the categories that can count on extended leave (additional days to the main leave) include the following persons:

• Minors, that is, persons under eighteen years of age. Based on article “Labor Code of the Russian Federation” numbered “267”, such persons are granted rest for a period of 31 days.
• Persons who have a documented disability. They are provided with a rest period of at least 30 days.
• "Veterans of Labor". Such persons are entitled to an extended vacation period of 30 calendar days.
• Senior citizens. Such workers, just like the previous category of persons, are awarded the right to rest for a period of 30 days.
• Workers whose health is exposed to harm and danger.
• Working people who, according to the terms of the employment contract, work at irregular hours.
• Workers from Far North and other entities of this kind, working in difficult climatic conditions.

It is worth noting that the values ​​​​accepted by law for the duration of vacation periods are minimal. The length of vacation time depends on the conditions set by the company. Thus, an enterprise can provide an employee with leave (main or additional) slightly longer than that provided for by law. This criterion depends on financial condition enterprises.

Professions for which extended leave is established

In addition to the groups of working citizens listed above, employees of specific positions and professions are also worthy of taking extended (additional) vacations.

Eg, teachers the law provides the right to rest for 42 calendar days, and in some cases even 56!

In 2002, a decree of the Russian government was adopted stating that persons working in production areas where weapons are manufactured chemical species, they may well take advantage of the opportunity for an extended vacation period, lasting from 49 to 56 days. Federal Law No. 136 confirms the existence of such rights among the mentioned citizens.

Employees who are assigned academic degree, are also not deprived of the right to an additional vacation period, and the number vacation days in this case, it is calculated based on the position: doctor of sciences - 48 days, candidates - 36.

Approximately the same number of additional vacation days can be relied upon medical workers who maintain contact with HIV patients for a long time or work with materials contaminated with viruses that threaten the health of a medical worker.

The list of those awarded the right to additional days of rest also includes police officers, state and municipal services, judicial authorities and similar areas of activity.

Workers from emergency services were awarded vacation periods lasting from 30 to 40 days.

They have the same right prosecutors, teachers, scientists in the prosecutor's office system. They are given 30 days of vacation period. Employees of the prosecutor's office system in climate-unfavorable regions can take vacations lasting 45 calendar days, and those who work in the Far North can take as much as 54 days.

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The law includes the following categories of employees who are entitled to additional leave:
- minors who have not yet turned 18 years old, according to Article 267 of the Labor Code of the Russian Federation, they are supposed to rest for 31 calendar days;
- disabled people who have the right to rest for at least 30 calendar days, in accordance with the law “On social protection disabled people in Russian Federation» No. 181-FZ dated November 24, 1995;
- workers with the title “Veteran of Labor” and elderly citizens who also have the right to extended leave of 30 calendar days;
- workers whose working conditions are recognized as harmful and dangerous;
- workers who, according to the conditions employment contract work in irregular working hours;
- those who work in the Far North and other regions equivalent to them.

The law determines only the minimum duration of labor leave. Each enterprise can set a longer vacation duration based on its financial opportunities.

Professions that give the right to additional leave

But, in addition, there are some professions and positions that give the right to additional paid leave. Thus, teachers can rest from 42 to 56 calendar days in accordance with Russian government decree No. 724 of October 1, 2002. Workers engaged in the production of chemical weapons have the right to be on vacation from 49 to 56 calendar days, as established by law No. 136-FZ “On the social protection of citizens engaged in work with chemical weapons.”

Employees with an academic degree can count on extended leave. Doctors of Sciences rest for 48 working days, and candidates - 36 working days. The same amount of rest can be given to those healthcare workers whose duty is associated with HIV-infected patients or who work with materials containing this dangerous virus.

This list of professions and positions also includes employees of internal affairs bodies, state and municipal employees, judges, etc. This list is constantly updated.

Depending on the length of service, an extended vacation of 30, 35 or 40 days is granted to rescuers of professional emergency rescue services, as well as prosecutors, scientific and teaching workers whose activities are carried out in the prosecutor’s office system; they can rest for 30 calendar days. Those employees of the prosecutor's office who work in regions with an unfavorable climate can count on a vacation of 45 calendar days, and those who work in the Far North can count on 54 calendar days.

The number of vacation days that an employee can use for rest during the year is fixed by law and is 28 days. However, for certain categories of workers the rest period may be extended. In the article we will tell you who is entitled to extended annual leave, how to calculate vacation pay for additional days, and how extended leave differs from additional leave.

Extended and additional leave: main differences

According to the norms of the Labor Code, certain categories of employees are granted the right to rest, the duration of which exceeds general norm 28 days. In particular, employees in the education and healthcare sectors, as well as prosecutors and civil servants have the right to extended rest.

Another difference between additional rest and extended rest: employees working, for example, in hazardous industries, receive additional days of rest in addition to the main vacation period. At the same time, extended leave is a type of annual rest, the duration of which exceeds the standard 28 days, and depending on working conditions (schedule), the employee may receive additional days of rest in addition to the main extended leave.

The number of days of extended rest is fixed at the legislative level (TC, Government Decrees, etc.).

In order to find out what kind of leave a particular category of employees is entitled to, you should familiarize yourself with the legislative acts. At the same time, the period of additional leave is not a fixed value; the Labor Code defines its minimum period (for each condition separately). In order to determine the period of additional leave for specific situation, you should rely on local regulations adopted at the enterprise (for example, Labor Regulations). This is another difference between an extended vacation and an additional one.

Who is eligible for extended leave?

As stated above, the right to an extended rest period is determined depending on the field in which the employee works. In addition, TC protects the rights of young professionals and provides extended rest underage workers. Also, people with disabilities have the right to rest “above the norm”. In order to understand in more detail, the godfather is entitled to an extended rest, let’s turn to the TC.

Extended rest by area of ​​activity

The concept of “extended leave” was introduced into labor legislation, primarily to protect the labor rights of workers serving in special, socially important areas. It's about about teachers and researchers, rescuers of the Ministry of Emergency Situations, medical workers. For information on the rest period for these categories of employees, see the table below.

Health workers	The right to annual rest, which exceeds the standard 28 days, is granted to medical employees working with HIV-infected patients. Regardless of whether the employee has a higher medical qualification or performs auxiliary work(orderly, nurse, laboratory assistant), the period of extended rest in this case is uniform and is set at 36 calendar days. The main criterion for obtaining the right to extended rest is that the employee works with HIV materials (including persons infected with this virus). It should be noted that the vacation period is not extended further due to hazardous working conditions, since 36 days of rest already include a “premium” for hazardous work conditions.
Teachers	Persons with the status of teaching workers can rest up to 56 days a year. The period of extended rest depends on the category to which the teacher belongs: IN general procedure The vacation period for a teacher is 42 days. During this period, kindergarten teachers, teachers at schools and universities, managers and scientists can go on vacation. Extended leave for a maximum period of 56 days is granted to teachers working in specialized institutions or in groups with orphans and persons with disabilities. limited opportunities. Also, teachers working in the field of arts (for example, teachers at an art school) can rest 56 days a year.
Researchers	Workers educational institutions Those with a scientific degree have the right to rest from 36 days/year (for candidates of science). Persons with the title “Doctor of Science” can rest 48 days a year. When obtaining leave, the employee's rank is taken into account, not the area of ​​activity. In other words, a person working as an expert consultant in a design bureau and having a doctorate degree has the right to rest for 48 days, along with scientists serving in state educational institutions.
Rescuers of the Ministry of Emergency Situations	Persons who are members of emergency response teams are entitled to "extra" leave. The duration of rest for emergency workers depends on their length of service: up to 10 years – 30 days; up to 15 years – 35 days; more than 15 years – 40 days. In addition to the extended vacation, rescuers taking part in emergency response are entitled to additional days of rest. They are calculated as follows: 1 day per 24 hours of rescue work, but no more than 15 days per year. That is, in total, a rescuer can receive up to 55 days of rest per year (with more than 15 years of service and subject to participation in the elimination of emergency situations).

In addition to providing extended rest for workers in social professions, Labor Code also guarantees special labor rights employees of the prosecutor's office, the Investigative Committee and civil servants of various ranks. More details about each category are in the table below.

Who is entitled to extended rest?	How many days of rest is an employee entitled to?
Employees of the Investigative Committee and the Prosecutor's Office	For employees of the prosecutor's office, an extended vacation of 30 days is provided, while the travel time to the place of rest and back to total number days are not taken into account. This procedure for providing rest also applies to teachers working in the prosecutor’s office, as well as to employees of the Investigative Committee. The specified rest period is due to all employees in this field, regardless of rank and length of service. At the same time, additional days of rest are provided for employees with experience (maximum 15 days for more than 20 years of service).
Civil servants	Heads of the civil service have the right to rest for at least 35 days a year. For ordinary employees, a vacation period of 30 days is provided.

Example No. 1. Employee of emergency rescue team No. 18 Petukhov S.P. plans to go on vacation in November 2017. Petukhov’s service experience in the Ministry of Emergency Situations is 17 years. In April 2017, Petukhov took part in extinguishing a forest fire (2 days).

11/02/17 Petukhov submitted an application for leave for a period of 37 days - from 11/06/17 to 12/14/17 (35 days of extended leave for service of more than 15 years plus 2 additional days for participation in extinguishing a forest fire).

Rest “extra norm” for minors and disabled people

The state provides labor guarantees to persons with special needs. If your company employs an employee with any type of disability, then during the year you are obliged to provide him with a rest period of at least 30 days. A working disabled pensioner can apply for the same period of rest. However, if the internal regulations of the company for a given social category provide for a vacation of longer duration than is indicated in the Labor Code, then when applying for a vacation you should be guided by internal regulations.

If you are hired young specialist under the age of 18, then the period of rest should not be less than 31 days a year. You are required to provide the same number of rest days if you hire a university or technical school student under 18 years of age. Whether the employee is hired for a permanent or temporary position does not matter in this case.

How to arrange an extended vacation

When applying for leave for employees entitled to extended rest, be guided by the general provisions:

1. Draw up and approve a vacation schedule for the year. When drawing up, take into account the wishes of employees and the need to provide “indivisible” rest. The schedule for next year must be approved before the end of the current year. Read also the article: → “”.
2. Receive a leave application from the employee. The period specified in the application must not exceed the period established for this category of employees. If desired, the employee can combine an extended vacation and the additional days of rest assigned to him.
3. Place an order. Once the order is signed by the manager, it is considered to have entered into force.
4. Make the appropriate notes on the timesheet: OT - for extended vacation days, OD - if the employee’s vacation is extended with additional paid days.
5. Calculate and pay vacation pay. If an employee does not receive vacation pay at least 3 days before the start of the vacation, this will be considered a violation of labor laws. Also, if necessary, adjust your vacation schedule.

If the employee took a vacation in a period other than planned, indicate this on the timesheet, supporting it with reasons (for example, postponing vacation due to illness).

Calculating vacation compensation

Calculation of vacation pay for extended holidays is carried out in the same way general rules. There are no specific calculation features here: based on the order, you calculate vacation pay based on average earnings and the number of days of rest.

Example No. 2. Educator kindergarten for disabled children Khokhlova K.N. I took a vacation for 56 days (07/01/17 – 08/26/17). Khokhlova’s salary is 14,320 rubles. Billing period – 07/01/16 – 06/30/17. During this period, Khokhlova was present at work all days.

Khokhlova's vacation pay was calculated as follows:

• Average daily earnings

RUB 14,320 / 29.3 = 488.37 rub.

• Vacation pay for 56 days

488.67 * 56 days = 27,365.52 rubles.

Based on Khokhlova’s application and order, vacation pay was credited to the teacher on June 26, 2017.

Rubric “Question and answer”

Question No. 1. Employee of the Tula Prosecutor's Office Semenov S.D. retiring in March 2017. As of 03/01/17, Semyonov’s credit was 32 days unused vacation. Can Semenov receive monetary compensation for these days?

If Semenov wishes, based on his application, he can use rest days before dismissal (for example, in February 2017). If Semenov does not write a corresponding application and does not use the rest days before retiring, then the amount of payments due to him upon dismissal will be increased by the amount of compensation for vacation ( average earnings* 32 days). A similar rule should be followed in other cases of termination of service by employees of the prosecutor’s office, such as dismissal due to reduction or liquidation of the body, or resignation.

Question No. 2. In November 2017, employee N.V. Pchelkin was hired as an assistant auditor to the staff of Korpus JSC. (17 years). Pchelkin has a group 3 disability. What is the annual rest period for Pchelkin at JSC Korpus?

In this case, Pchelkin is entitled to extended leave for two reasons: due to age (31 days) and due to disability (30 days). According to the Labor Code, to determine Pchelkin’s rest period, it is necessary to take as a basis the larger period, namely 31 days. In addition, Pchelkin has the right to take advantage of the vacation at any time convenient for him, including in advance.

Question No. 3. In October 2017, a new employee, N.D. Kuropatkin, was recruited to serve in the emergency rescue brigade No. 12. Before working in brigade No. 12, Kuropatkin worked as a rescuer in the Ministry of Emergency Situations from 1998 to 2012 and from 2014 to 2016. In between serving in rescue teams (in 2013, at the beginning of 2017), Kuropatkin worked in commercial and trading companies. How to calculate Kuropatkin’s length of service and determine what period of rest he is entitled to?

When calculating length of service, Kuropatkin’s continuity of work in the Ministry of Emergency Situations should be taken into account. In this case, the longest period of continuous work is the period from 1998 to 2012 (14 years). Thus, Kuropatkin is entitled to rest 30 days a year.

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 workers 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 scientists with an academic degree of Doctor of Science, lasting 48 working days, and a Candidate of Science – 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 into account costs 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, expenses for paying for basic and additional vacations provided by employers in accordance with the legislation of the Russian Federation are taken into account when calculating profit tax in full (clause 7 of Article 255 of the Tax Code of the Russian Federation).

Much controversy surrounds 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 work regime, according to which individual employees may, by order of the employer, if necessary, be involved in performing 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.