How to calculate salary for unused annual leave days if the employee does not use them all.

Number of annual leave days

According to Clause 1, Article 113 of the 2019 Labor Code, the number of annual leave days is specified as follows:

For employees who have worked for 12 months for an employer, they are entitled to annual leave with full pay as stipulated in their employment contract, as follows:

- 12 working days for those working under normal conditions;

- 14 working days for underage workers, workers with disabilities, and those engaged in strenuous, hazardous, or dangerous occupations or jobs;

- 16 working days for those engaged in particularly strenuous, hazardous, or dangerous occupations or jobs.

If an employee has worked for an employer for less than 12 months, the number of annual leave days will be proportional to the number of months worked.

In cases of resignation or job loss where the employee has not yet taken their annual leave or has not used up all their annual leave days, the employer is entitled to pay the employee for the unused leave days.

Employers are responsible for establishing annual leave schedules after consulting with employees and must notify employees in advance. Employees may agree with their employers to take annual leave in multiple installments or accumulate leave for up to three years at a time.

When taking annual leave before the scheduled payday, employees are entitled to an advance payment of wages as stipulated in Clause 3, Article 101 of this Code.

When taking annual leave, if the employee travels by road, rail, or water and the total travel time (round trip) exceeds two days, the travel time from the third day onwards will be added to the annual leave days and will only be counted for one leave period per year.

Increase annual leave days based on years of service.

Article 114 of the 2019 Labor Code stipulates additional annual leave days based on seniority, specifically as follows:

Annual leave days increase with years of service.

Based on five years of service with an employer, the employee's annual leave entitlement, as stipulated in Clause 1, Article 113 of this Labor Code, shall be increased by one day.

Accordingly, the latest regulations for calculating the number of annual leave days are as follows:

For employees who have worked for 12 months for an employer, they are entitled to annual leave with full pay as stipulated in their employment contract, as follows:

- 12 working days for those working under normal conditions;

- 14 working days for underage workers, workers with disabilities, and those engaged in strenuous, hazardous, or dangerous occupations or jobs;

- 16 working days for those engaged in particularly strenuous, hazardous, or dangerous occupations or jobs.

- Employees who have worked for less than 12 months for an employer are entitled to annual leave days in proportion to the number of months worked.

How to calculate the remaining annual leave days

Clause 3, Article 67 of Decree 145/2020/ND-CP stipulates that the salary used as the basis for paying employees for unused annual leave days or unused annual leave days as per Clause 3, Article 113 of the Labor Code is the salary according to the labor contract of the month immediately preceding the month in which the employee terminates employment or loses their job.

Therefore, the salary for the remaining annual leave days is calculated using the following formula:

Annual leave pay for unused or partially taken leave = Contract salary of the immediately preceding month / number of normal working days of the immediately preceding month x number of unused or partially taken annual leave days.

According to the Labor Newspaper

Source: https://baotuyenquang.com.vn/thoi-su-chinh-polit/202512/cach-tinh-tien-luong-so-ngay-nghi-phep-nam-neu-nguoi-lao-dong-khong-su-dung-het-1e01331/

Comment (0)