On the issue of the conversion of unused annual leave into wages

According to the unit, the unused annual leave will be paid at 300% of the daily wage, and the person will only be paid the normal attendance salary if he does not take any leave.

According to Article 5 of the Regulations on Paid Annual Leave for Employees and Articles 10 and 11 of the Measures for the Implementation of Paid Annual Leave for Employees of Enterprises of the Ministry of Human Resources and Social Security, if the employer does not arrange annual leave with the consent of the employee or arranges the number of leave days for the employee to be less than the number of annual leave days that should be taken, it shall pay the employee 300% of the daily wage income for the number of unused annual leave days in the current year, including the salary income paid by the employer to the employee during the normal working period; If an employer arranges for an employee to take annual leave, but the employee submits in writing not to take the annual leave due to his/her own reasons, the employer may only pay the employee's salary income during the normal working period.

The daily wage income for calculating the salary and remuneration for unused annual leave shall be converted according to the monthly salary of the employee divided by the number of monthly salary days (days).

If you leave your job, how do you calculate the salary for the unused annual leave?

A: If you have graduated from school and your first job with the employer you asked, you should be entitled to 5 days of annual leave from July 15, 2012 to July 15, 2013. From July 16 to October 31 this year (if you do not take personal leave during this period, the personal leave will be deducted) for 108 days, you can enjoy 1 day of annual leave (108 days, 365 days * 5 days, not counting after the decimal point) for a total of 6 days.

Do you consult with accountants or law?

Generally, it is three times the salary, but in fact it is only doubled. . . Because you have to deduct the portion you have already received.

Only if the employer arranges for the employee to take annual leave, but the employee does not take the annual leave due to his/her own reasons and in writing, the employer can only pay the employee's salary income during the normal working period; In other cases, the employer shall pay 300% of the employee's daily wage for the number of days of annual leave that the employee should have taken but not taken. This means that even if the employer does not arrange annual leave with the consent of the employee and if the employee leaves the company without taking the annual leave, the employer shall pay the employee 300% of the employee's daily wage. Good Lawyer Network Reference.

1. How to calculate annual leave pay.

Under normal circumstances, employees can receive the same salary as during their daily work during annual leave, and the specific calculation formula is: the employee's monthly salary and the number of days (days) of monthly salary.

The monthly wage standard on which the annual leave is based is basically the same as the monthly wage standard for severance as stipulated in Article 27 of the Regulations for the Implementation of the Labor Contract Law. That is, the total salary due for the first 12 months - the average monthly salary after the total overtime salary for the previous 12 months.

If the employee has worked in the unit for less than 12 months, the average monthly wage shall be calculated according to the actual month.

The total monthly wages due include hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages, and wages paid under special circumstances. The wages due to the employer shall be the wages before the individual income tax, social insurance and other deductions withheld by the employer.

2. How to calculate the salary of unused annual leave.

If the employer does not arrange annual leave with the consent of the employee or the annual leave is less than the number of days that should be taken, the employer shall pay the employee 300% of the average daily wage for the number of days of unused annual leave.

When the employer terminates (terminates) the labor contract with the employee, if the employee is not arranged to take annual leave in the current year or the annual leave is less than the number of days that should be taken, the number of unused annual leave days shall be converted according to the employee's working time in the current year and the annual leave salary shall be paid, and the part less than one full day after conversion shall not be paid.

If the labor contract between the two parties, the collective contract of the employer, or the salary and remuneration for unused annual leave stipulated by the relevant system of the employer is higher than the above-mentioned standards, it shall be implemented in accordance with the agreed or prescribed standards. If the wages and remuneration for unused annual leave agreed upon or stipulated by both parties are lower than the above-mentioned standards, the unused annual leave wages shall be given to employees in accordance with the Regulations on Paid Annual Leave for Employees due to the violation of the agreement or regulations and has no legal effect.

The salary and remuneration for unused annual leave are mainly divided into two parts, one is the daily wage during the daily work period (i.e. 100% of the average daily wage), and this part of the income is paid with the daily wage. The other part is 200% of the average daily wage, the actual salary of unused annual leave, which shall be paid by the employer at the time of termination (termination) of the labor contract or by December 31 of the current year at the latest.

1. If the company dismisses an employee and the employee has not taken one day of annual leave, how should the company convert the salary?

2. If an employee resigns after taking all the annual leave, does the company have the right to deduct the extra annual leave salary?

At the end of the year and when employees leave the company, the question of how annual leave is converted into wages arises, which is summarized here:

1) At the end of the year, there is an unused annual leave.

Article 10 of the Measures for the Implementation of Paid Annual Leave for Employees of Enterprises stipulates that if an employer does not arrange annual leave with the consent of the employee or arranges the number of annual leave days for the employee to be taken less than the number of annual leave days that should be taken, it shall pay the employee 300% of the daily wage income for the number of days of unused annual leave that should be taken during the current year, including the salary income paid by the employer to the employee during the normal working period. Therefore, if the annual leave arranged by the employer is lower than the statutory standard, it should be paid three times the salary.

However, the second paragraph of Article 10 of the Measures for the Implementation of Paid Annual Leave for Employees of Enterprises stipulates that if an employer arranges for an employee to take annual leave, but the employee does not take the annual leave due to his own reasons and submits in writing, the employer may only pay the employee's salary income during the normal working period. Therefore, some units also hope to reach an understanding with employees, and employees will issue a certificate of voluntary annual leave and give 1 times the salary.

2) Have unused annual leave at the time of resignation.

First of all, it is necessary to correct the concept that employees are prone to think that when they leave the company, they can use the annual leave of the whole year as the basis for calculation to judge the unused annual leave, which is actually wrong. Article 12 of the Measures for the Implementation of Paid Annual Leave for Employees of Enterprises stipulates that when an employer dissolves or terminates a labor contract with an employee, if the employee is not arranged to take the annual leave in the current year, the number of days of unused annual leave shall be calculated according to the employee's working time in the current year and the wages and remuneration for the unused annual leave shall be paid, but the wages and remuneration for the unused annual leave shall not be paid for the part less than one full day after conversion.

It can be seen that when an employee leaves the company, he or she is only entitled to annual leave corresponding to the month in which he or she has worked.

The specific conversion method is: (365 calendar days have passed in the current year) The number of annual leave days that the employee should enjoy throughout the year - the number of annual leave days that have been arranged in the current year.

For example, if an employee who leaves on June 30, 2009 has only been employed for half a year, and originally had 10 days of annual leave, only 5 days can be counted as the original annual leave.

The law does not clarify whether the compensation will be made at one or three times the salary if there is indeed unused annual leave at the time of resignation.

If the annual leave has been taken at the time of resignation, according to the third paragraph of Article 12 of the Measures for the Implementation of Paid Annual Leave for Employees of Enterprises, the number of days exceeding the converted annual leave will not be deducted.