According to the labor law, the annual paid leave in excess of 28 days can be replaced with monetary compensation. This compensation a worker receives in case of dismissal. During the basic leave compensation will not be paid by employers. But if the employee is dismissed and does not want to take vacation for the current year, then the compensation he is paid, although basic paid vacation. Replacement holiday for compensation shall be made for pregnant women, minors and workers engaged in hazardous working conditions.
During the holiday compensation the employee is paid his average salary in the company, as well as all required premiums, bonuses or other benefits. Thus, for a day of leave, the employee may not receive compensation that is less than his working day, except in those cases when an employee recently received a raise.
Compensation for unused vacation shall be paid to all employees, regardless of the reason for their dismissal. This also applies to those who work on fixed-term contract. If the employee has worked at least 11 months, the compensation must be calculated for all 28 days. Per month relies approximately 2.33 day holiday. If the leave due to the employee exceeds 28 days, the number of days of his vacation time must be divided into 12 months and the resulting value is rounded to an integer in favor of the employee.
Accordingly, the number of vacation days for which compensation is paid, multiplied by the average yearly wage of a worker per day. For example:

the estimated period of 12 months, for which the employee earned 240000 240000 RUB Divide by 12 months and 29.4 days (average length of month). Get 680 RUB It - the wage of the employee per day. This number multiplied by the number of days for which the employee need to give the payment and receive the amount of compensation.
It is worth noting that the employer is entitled (but not obliged) to pay the employee compensation for unused leave in excess of 28 days, and not at dismissal. If using it right, or wait until the dismissal of an employee, or just "forced" to send it to rest for him to decide. In this case, the compensation will be calculated in the same way as described in the case.