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Calculation of unused leave upon termination of teachers' employment contracts
Calculation of unused leave upon termination of teachers' employment contracts
Article 118 of the Labor Code determines the duration of leave for employees engaged in pedagogical and scientific activities. According to this article, teachers of all specialties and titles should be granted leave for a period of 56 calendar days. But how should unused leave be calculated and compensated when the employment contract of these persons is terminated? Tax expert Nusrat Khalilov clarifies the question.
According to Article 112 of the Labor Code, employees' leave consists of basic and additional leave. Paragraph 2 of Article 144 of the Code states that, regardless of the reason and basis for termination of the employment contract, the employee must be paid compensation for the basic leave of all working years that he did not use without any conditions or restrictions until the day of dismissal.
An employee may have several additional leaves during his employment, depending on the current situation. The article stipulates that when terminating the employment contract, compensation should be paid only for basic leaves. Additional leave is stipulated in Articles 115, 116, 117 and 118-1 of the Labor Code. But is the right to 56 days of leave granted to teachers considered their main leave?
According to Article 114.1 of the Labor Code, the main leave is the leave for the minimum period specified in the second and third parts of this article for the employee's profession (position) specified in the employment contract. Let's look at the second and third parts of that article:
2. Employees must be granted a paid main leave of no less than 21 calendar days.
3. Employees must be granted a paid main leave of 30 calendar days.
Therefore, according to the mentioned article, the main leave can only be determined for a period of 21 and 30 calendar days. Since the additional leave in connection with the leaves granted to teachers is not specified in the section on additional leaves of the Labor Code, this leave is considered the teachers' leave.
Based on the above, it should be noted that the 56 calendar days established for teachers are not the main vacation of these individuals, but the duration of their labor vacation.
Part 2 of Article 144 of the Labor Code stipulates that, regardless of the reason and basis for the termination of the labor contract, the employee shall be paid compensation for the main vacation of all working years that he did not use until the day of dismissal without any conditions or restrictions, and therefore, when terminating the labor contract of teachers, the payment of compensation for the main vacation of all working years (30 calendar days) complies with the requirements of the legislation. Because the 56 calendar days of vacation established for teachers are considered labor vacation, not their main vacation. Since the provision of compensation only for the main vacation is envisaged when terminating the labor contract, the provision of compensation for 30 calendar days (main vacation) complies with the requirements of the legislation.
It should also be noted that since the leave of persons specified in Articles 118, 119, 120 and 121 of the Labor Code exceeding 21 and 30 days is not considered the main labor leave of employees, the provision of compensation for the main leave determined when terminating the employment contract of these persons complies with the requirements of the legislation.
Additional leaves specified in Articles 116 and 117 of the Labor Code are not granted to employees specified in Articles 118, 119, 120 and 121 of the Labor Code. Because additional leaves have been taken into account in their leave.
Article 118 of the Labor Code determines the duration of leave for employees engaged in pedagogical and scientific activities. According to this article, teachers of all specialties and titles should be granted leave for a period of 56 calendar days. But how should unused leave be calculated and compensated when the employment contract of these persons is terminated? Tax expert Nusrat Khalilov clarifies the question.
According to Article 112 of the Labor Code, employees' leave consists of basic and additional leave. Paragraph 2 of Article 144 of the Code states that, regardless of the reason and basis for termination of the employment contract, the employee must be paid compensation for the basic leave of all working years that he did not use without any conditions or restrictions until the day of dismissal.
An employee may have several additional leaves during his employment, depending on the current situation. The article stipulates that when terminating the employment contract, compensation should be paid only for basic leaves. Additional leave is stipulated in Articles 115, 116, 117 and 118-1 of the Labor Code. But is the right to 56 days of leave granted to teachers considered their main leave?
According to Article 114.1 of the Labor Code, the main leave is the leave for the minimum period specified in the second and third parts of this article for the employee's profession (position) specified in the employment contract. Let's look at the second and third parts of that article:
2. Employees must be granted a paid main leave of no less than 21 calendar days.
3. Employees must be granted a paid main leave of 30 calendar days.
Therefore, according to the mentioned article, the main leave can only be determined for a period of 21 and 30 calendar days. Since the additional leave in connection with the leaves granted to teachers is not specified in the section on additional leaves of the Labor Code, this leave is considered the teachers' leave.
Based on the above, it should be noted that the 56 calendar days established for teachers are not the main vacation of these individuals, but the duration of their labor vacation.
Part 2 of Article 144 of the Labor Code stipulates that, regardless of the reason and basis for the termination of the labor contract, the employee shall be paid compensation for the main vacation of all working years that he did not use until the day of dismissal without any conditions or restrictions, and therefore, when terminating the labor contract of teachers, the payment of compensation for the main vacation of all working years (30 calendar days) complies with the requirements of the legislation. Because the 56 calendar days of vacation established for teachers are considered labor vacation, not their main vacation. Since the provision of compensation only for the main vacation is envisaged when terminating the labor contract, the provision of compensation for 30 calendar days (main vacation) complies with the requirements of the legislation.
It should also be noted that since the leave of persons specified in Articles 118, 119, 120 and 121 of the Labor Code exceeding 21 and 30 days is not considered the main labor leave of employees, the provision of compensation for the main leave determined when terminating the employment contract of these persons complies with the requirements of the legislation.
Additional leaves specified in Articles 116 and 117 of the Labor Code are not granted to employees specified in Articles 118, 119, 120 and 121 of the Labor Code. Because additional leaves have been taken into account in their leave.