In simple terms
For each month you work, you “earn” part of your annual leave. If you have untaken days left when you leave, the employer must pay you for them in money. This is compensation for unused leave (компенсация за неиспользованный отпуск, Art. 127 of the Labour Code).
Compensation is paid whatever the grounds for leaving: resignation, mutual agreement, redundancy. The money is paid on the last working day together with your salary.
How many days of leave you are owed
Standard leave is 28 calendar days a year. So each month of work adds 28 / 12 = 2.33 days. The count is based on the “working year”: it starts from the date you were hired, not from 1 January.
- If less than half of the last month was worked, that month is not counted.
- Half a month or more is rounded up to a full month.
- Days you have already taken are subtracted from the days earned.
- If you have additional leave (for example, for irregular working hours or work in the Far North), those days are also compensated.
Formula
Compensation = Average daily earnings × Unused leave days
Average daily earnings are calculated the same way as for holiday pay: income for the last 12 months is divided by 12 and by 29.3. If you worked less than a year, the income for the months worked is taken and divided by their number × 29.3.
Calculate it yourself
Change the numbers and the step-by-step calculation updates instantly. Russian rules for 2026.
Example calculation
You worked 7 full months on a salary of 60,000 ₽ and never took leave.
- Leave days earned: 28 / 12 × 7 = 16.33 days.
- Income for 7 months: 60,000 × 7 = 420,000 ₽.
- Average daily earnings: 420,000 / (7 × 29.3) = 420,000 / 205.1 = 2,047.78 ₽.
- Compensation: 2,047.78 × 16.33 = 33,440.25 ₽.
- Personal income tax (НДФЛ, NDFL) at 13%: 4,347.23 ₽. Take-home: 29,093.02 ₽.
The employer may round the days up in your favour (for example, to 17), but not down. You can calculate your own case in the final pay calculator.
Common mistakes
- Counting by the calendar year instead of the working year from the hire date.
- Forgetting days from previous years: if you did not take leave for two years, all accumulated days are compensated.
- Expecting the money later: everything must be paid on the last working day. For a delay the employer pays interest — at least 1/150 of the Central Bank key rate per day (Art. 236 of the Labour Code).
- Confusing it with severance pay: unused leave compensation is subject to income tax, while severance pay within the limit is not.
Instead of money, you can take your unused leave and leave the job afterwards — to do this, submit a holiday leave application and a resignation letter. The employer may agree to this but does not have to.
In Russia, Kazakhstan and Belarus
Russia
Due under Art. 127 of the Labour Code and paid on the last working day together with the salary (Art. 140 of the Labour Code). Subject to 13% personal income tax (НДФЛ). Without leaving the job, only the part of leave above 28 days can be replaced with money.
Kazakhstan
When an employment contract is terminated, compensation is paid for all unused days of paid annual leave. Pension contributions (ОПВ, OPV) of 10%, health insurance contributions (ВОСМС, VOSMS) of 2% and individual income tax (ИПН, IPN) are withheld.
Belarus
On the day of dismissal the employer pays monetary compensation for all unused employment leave. Income tax of 13% and a 1% contribution to the Social Protection Fund (ФСЗН, FSZN) are withheld.
Sources: Labour Code of the Russian Federation («Трудовой кодекс РФ»), ConsultantPlus