{"id":17349,"date":"2020-09-16T16:15:04","date_gmt":"2020-09-16T14:15:04","guid":{"rendered":"https:\/\/eiposgrados.com\/?p=17349"},"modified":"2021-02-19T10:19:18","modified_gmt":"2021-02-19T09:19:18","slug":"vacation-quote","status":"publish","type":"post","link":"https:\/\/eiposgrados.com\/eng\/blog-rrhh\/cotizacion-de-vacaciones\/","title":{"rendered":"Contribution for accrued and unused vacations"},"content":{"rendered":"

Today we will talk about vacation pricing in personnel management. We all have the right to a vacation. We cannot give them up in any way, not even in exchange for money. Vacations, as indicated in art. 38 of Royal Legislative Decree 2\/2015, of October 23, which approves the consolidated text of the Workers' Statute Law, recognizes the inalienable right of workers to enjoy vacations, which will be paid, in no case case will be less than thirty calendar days and, They are not replaceable by financial compensation<\/strong>.\u00a0<\/span><\/p>\n

This management is very common in Human Resources work and has certain tricks that we must learn to carry out our career in the sector. If you want to learn more from the best experts, train with us at the Master in Human Resources Management<\/a>.<\/p>\n

Vacation contribution: What happens to vacations when the company-worker employment relationship ends?<\/span><\/h2>\n

In the event that all days of vacation accrued on the date of termination have been enjoyed, no settlement will be made regarding the concept of vacation.<\/span><\/p>\n

If more vacation days had been enjoyed than those that had been accrued, - imagine a worker who has enjoyed 30 vacation days corresponding to the current year during the month of August and in October of said year the employment relationship is terminated. ; Since he has not worked the entire year, he has not accrued all the vacations that, however, if he has enjoyed, the days taken that have not been accrued will be deducted from the settlement.<\/span><\/p>\n

What happens if the worker leaves the company without having enjoyed my vacation?<\/span><\/h2>\n

Finally, and entering into the matter of what we are going to analyze in this post, we may encounter an termination of the employment relationship (for any reason: end of contract, voluntary leave, dismissal) and that the worker has the right to vacations that has accrued, but which, however, when the end date of the employment relationship has arrived, has not yet been enjoyed.<\/span><\/p>\n

In this case, as it is a right that the worker has already generated, we will proceed to pay said vacation days in their settlement. This is provided for in Directive 2003\/88\/EC of the European Parliament, which in its art. 7.2. states that: \u201cThe minimum period of paid annual leave <\/em>(30 days in the case of Spain) It cannot be replaced by financial compensation, except in case of termination of the employment relationship<\/strong>\u201d<\/em>.<\/span><\/p>\n

Vacation contribution: how to manage settlement<\/h3>\n

Likewise, the aforementioned vacation days that have not been enjoyed and have been paid, must be reported to Social Security and contributions will be made for them. Yes<\/span>and will be processed by sending a settlement L13 \u2013 Complementary Settlement<\/strong> for situations assimilated to discharge corresponding to paid and untaken vacations.<\/span><\/p>\n

When we find ourselves in this case, in which we have compensated for vacations not taken, when mechanizing the worker's leave in the Network System, we must indicate, as described in the Network News Bulletin 6\/2020<\/a>, the vacation end date and we will record the code corresponding to the type of vacation:<\/span><\/p>\n