If you change jobs, it is very important that there is a full settlement between you and the employer regarding the financial resources that you were entitled to. And that is why it is very important to know your labor rights to prevent their violation. We will talk about this topic right now.
Features of dismissal and payments
Dismissal is the termination of work under an employment contract. It is carried out on the grounds provided for in Chapter 13 of the Labor Code of the Russian Federation. The day of dismissal is the employee's last day of work. Regardless of the reason for dismissal, the employer must always make a full payment from the employees. The procedure and conditions for payment of compensation and severance pay are specified in the Labor Code of the Russian Federation. According to its provisions, upon dismissal, an employee must receive:
· wages for the time actually worked in the current month;
· compensation for unused vacation(all vacation days during different years);
· severance pay, the amount of which is determined by law.
As a rule, wages are paid to dismissed persons no later than the day of dismissal (according to Article 140 of the Labor Code of the Russian Federation). If the person did not work on the last working day, then the money is paid no later than the day following the last day after the latter submitted a request for final payment.
Basic payments
So, let's talk in more detail about what kind of severance payments an employer makes. The first is wages for the time actually worked during the month when the employee quit. It includes all available allowances, bonuses and additional payments.
According to Article 127 of the Labor Code of the Russian Federation, upon dismissal, an employee is also entitled to monetary compensation accrued for unused vacation. At the same time, the employee can submit a written statement that unused vacations can be provided to him along with his dismissal. This does not apply to cases of dismissal based on guilty actions - in this case, the last day of vacation is considered the day of dismissal. All amounts due to the employee are paid before he goes on vacation.
If the vacation is this year was provided to the employee as an advance, and the year at the time of dismissal was not fully worked, then the amount of average earnings for the days not worked is subject to withholding. However, deduction is not carried out in the following situations:
· termination of activity or liquidation;
· reduction in the number of employees;
· the employee’s incompatibility with the position or responsibilities due to health reasons;
· change of ownership of company property;
employee's call to military service or direction to alternative service;
· reinstatement of an employee in the workplace who previously fulfilled his duties by a court decision or state labor inspectorate;
· recognition of the employee as completely incapacitated;
· death of the employer or employee;
· the occurrence of emergency circumstances that prevent the continuation labor relations.
As for severance pay, upon dismissal, payment of the average monthly salary is made. Also, during the period of employment, the employee retains the right to receive an average monthly salary, but no more than 2 months from the date of dismissal.
Payment of severance pay is made regardless of the subsequent employment of employees in the presence of circumstances provided for by the Labor Code of the Russian Federation. As for the average salary, it can only be retained by a dismissed employee if he does not get a job new job. So, if you want to be paid the average monthly salary for the period of employment for the second month, you need to confirm that you did not work during this time. To do this, you will need to provide a work record.
This information will help you receive all your severance benefits.
The final settlement with the employee upon his dismissal implies payment Money, which are due to the latter for all his time labor activity. In this case, it is necessary to take into account the grounds for termination of the contract. After all, a citizen’s salary and other necessary payments will depend on this basis. IN similar situation the manager should not forget that full settlement with the resigning person must be made on the day when the employee last carries out his activities in this organization. Otherwise, the boss simply cannot avoid problems with the law.
Reasons
The final payment upon dismissal is made in all cases of termination employment contract. But the amount of money that the person will ultimately receive will depend only on the grounds on which the relationship between the employee and his boss is terminated. According to the provisions of Article 140 of the Labor Code, the manager must pay all funds due to the citizen on the last day of his work. And if it is impossible to carry out this procedure at the specified time, it must be done the next day when the employee made a demand for settlement with him. Otherwise, management may be in big trouble if a person seeks protection of violated rights in court.
It can be terminated both at the request of the employer and on the initiative of the citizen himself, as well as for reasons beyond their control. In addition, the desire to terminate the employment agreement is often mutual. In the latter case, the final payment under the contract can be made not only on the final day of the person’s work, but also after this moment.
Types of payments
Regardless of the reasons for termination of the employment contract, a final settlement is required. Mandatory payments include:
- employee salary;
- compensation for vacation that was not used;
- severance pay upon termination of the relationship between the parties to the agreement under clause 2, part 1
TO additional types Monetary support may include: dismissal benefits by agreement of the two parties, as well as other types of material compensation established by the collective agreement.
Procedure for issuance and retention
It is understood that all monies due must be paid to the employee. At the same time, some of them can sometimes be withheld. In a specific case we're talking about about vacation pay upon dismissal of an employee for the vacation that he took, but the period of work was not fully worked out, and the citizen decided to terminate his relationship with this organization and wrote a letter of resignation.
But there's another one important nuance. Money for used vacation will not be withheld by the employer from a person’s salary upon his dismissal only if his departure from work is due to staff reduction or liquidation of the organization. In this case, the employee will also have the right to severance pay in the amount of average income for two months, and if he did not get a job, then for the third month. The final payment upon dismissal of a citizen occurs on the last day of his work activity. And he is paid: salary, compensation for unspent vacation, severance pay, if applicable.
Vacation pay calculation
The company from which the employee is resigning must necessarily pay him compensation for vacation that was not used during the entire period of employment. In the case where a person has not been there for several years, the amount of payments is accordingly made for all this time. If a citizen terminates his employment relationship with an organization due to own initiative, and the period of work has not been completely completed, then in this case deductions are made from his salary for the vacation used. In this case, the accounting department will have to calculate exact amount days or months of work of a person.
The amount of vacation pay upon dismissal is calculated as follows:
- The number of days of annual paid leave is taken, for example 28. Then it is divided by the number of months in the year, i.e. 12. Then the resulting number (2.33) is multiplied by the number of months worked in the working period, for example 4.
- If you multiply 2.33 by 4, you get 9.32 unused vacation days. This number is then multiplied by daily earnings, for example 900 rubles. It turns out 8388 rubles. This is the money that a person is entitled to as compensation for unused vacation. Personal income tax will be withheld from the same amount - 13%.
The final payment to the employee should not be delayed by the boss. It must be done on time, regardless of which of the grounds specified in Labor Code, the citizen resigns.
Rules for calculation upon termination of an employment contract
All payments due to the employee must be received on the final day of his work at this enterprise. In the event that the manager does not make the final payment at the specified time, he will bear administrative responsibility. In this case, the citizen must receive not only compensatory payments, but also the salary itself during work.
For each day of delay in payments, the manager pays a fine in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. In addition, if the amount of the final settlement when paying severance pay is more than three times the employee’s earnings, then personal income tax in the amount of 13% will have to be paid on this monetary allowance. Tax is also withheld when paying vacation pay.
Care on your own initiative
The final payment upon dismissal of one's own free will must be made to the person on the last day of his employment. labor responsibilities which includes:
- salary for the entire period of work;
- compensation for vacation or vacations if a person worked without annual rest for several years in a row.
It should also be noted here important fact. If the vacation was used by a citizen, but the period of work was not fully completed, accordingly, upon termination of the contract at the request of the latter, the employer has the right to withhold previously paid funds from his money.
When it is impossible to make deductions for unworked vacation
In a number of cases provided for by law, deduction for vacation upon dismissal is not made. The following situations fall into this category:
- Liquidation of the employer's organization.
- Staff reduction.
- Termination of an employment contract when a citizen is unable to perform duties due to illness.
- Conscription into the army.
- With a complete loss of previous working ability.
- Reinstatement to previous position by court decision.
- Termination of an employment contract upon the occurrence of circumstances beyond the control of the parties.
In any of the above cases of dismissal of a person, the boss must make a final settlement with him on the last day of his work and pay all funds due by law. Otherwise, the person has every right to defend his interests in the prosecutor’s office and the judiciary.
its calculation and size
In a situation where the employer initiates the termination of the employment relationship, the citizen has the right in a number of cases to receive compensatory benefits. It is also called a day off. In this case, the amount of this payment can be in the amount of two weeks or one month’s earnings. Cash allowance in the amount of the employee’s salary for two weeks can be in the following cases:
- If a person’s health condition does not allow him to continue working in this organization. Or when he refuses to move to another position, and the boss has nothing more to offer him.
- In case of complete loss of a citizen’s ability to work.
- If the terms of the employment contract change.
- When a person is called up for military or alternative service.
In the amount of monthly earnings, the benefit is paid:
- upon termination of an employment contract due to layoffs;
- in case of liquidation of the organization.
Other circumstances may also be established when such benefits are issued to an employee. However, payment of the final payment upon dismissal, including compensatory benefits, must be made on the last day of the person’s work activity. In addition, when calculating this type of compensation, it is necessary to take into account the payment of taxes if the amount of monetary compensation exceeds the employee’s salary three times. In other case of personal income tax not paid.
Example of final calculation
An employee who terminates his employment relationship with a specific organization has the right to receive earned money and other compensation if the grounds for dismissal allow this. Consider the following example.
Employee Ivanov leaves the company of his own free will. Naturally, in this case he does not receive severance pay and does not receive average earnings for the third month before employment. But he has the right to payment of earned money for the entire time and compensation for vacation. The final payment to the employee in this situation will be made according to the T-61 form. to be filled in upon termination of the employment relationship.
Ivanov wrote a statement in April and resigned on the 19th. Accordingly, he should be calculated and given remuneration for work from 1 to 18 inclusive. If his average salary is 20,000/22 working days (this is the number of them in April), the resulting amount per day is 909.09 rubles. It is multiplied by the number of days worked in the month of dismissal - 18. As a result, the amount comes out to 16363.22 - Ivanov’s salary for April. In addition, the organization first pays tax on this money, and then accountants issue the final payment to the citizen.
Since the person quits in April, but he only has scheduled vacation in June, and he did not use it, he is entitled to compensation. The calculation occurs in the following order:
Ivanov worked this year for 3 months and 18 days. But the count will be 4 full. Rounding to tenths and hundredths is not done, so the amount is calculated from 28 days of vacation/12 months a year = 2.33 days. After which 2.33*4 (months worked)=9.32 days. And only then 9.32*909.9 (daily earnings) = 8480.26 (vacation compensation).
Thus, the final payment is made from all amounts due to the employee. But in this case, this is only a salary and cash payment for vacation, because Ivanov quits on his own initiative. If he were laid off or fired due to liquidation, he would also receive severance pay, which is also paid with all funds (based on Article 140 of the Labor Code of the Russian Federation).
Arbitrage practice
Currently many former employees go to court to protect their rights, which they believe were violated by the manager upon dismissal. Especially if the issue concerns cash payments that were not timely and in the right size handed over to the employee. In practice, there are even cases when employers, making payments to a citizen, made deductions from his income for vacation that was previously used. And this ultimately led to lawsuits and complaints.
Let's give a colorful example from practice. The employee was dismissed from the organization due to staff reduction. The boss paid him in full, but when paying the money, he made deductions for the vacation, which the citizen had already used in June. In addition, the dismissal procedure for layoffs was violated by the employer in that he did not offer available vacancies to the employee. But at the same time, he accepted other persons into vacant positions, which is prohibited when carrying out measures for dismissal on such grounds. Having counted his earned money and discovered violations of labor legislation, the former employee applied to the judicial authority with an application for reinstatement at work and payment for forced absenteeism, which occurred through the fault of his boss.
Having considered all the materials of the case, the court came to the conclusion: the employer carried out the layoff procedure without complying with the labor code. In addition, he made a completely incorrect calculation with the employee. He simply failed to make the final payment upon dismissal (2016). He grossly violated the norms of the labor code, in connection with which the citizen was reinstated in his position, and the employer paid him moral injury and compensation for used vacation, which was previously illegally withheld. That is why managers need to be especially careful when paying employees and avoid violations on their part, so as not to later prove their case in the courts.
Dismissal at will is most often the reason for the termination of the employment relationship. The employer’s opinion is not taken into account in any way, because he cannot force the employee to work. Even submitting an annual report or other important responsibilities cannot prevent such a dismissal.
Therefore, the employer is obliged to dismiss the employee, while observing the dismissal procedure. And he, in turn, must notify him 2 weeks in advance, indicating the date of dismissal. Labor legislation also provides for dismissal without service. In this case, the application must indicate the reason. The reasons may be a change of residence, study, military service or retirement.
Registration of dismissal
If the employee changes his mind about quitting and withdraws his application within 2 weeks, the employment contract with him is not terminated. Termination can only occur if another person has already been officially (in writing) invited to take his place. It happens that an employee does not withdraw his application, but his employer does not particularly insist on dismissal. Then the employment agreement between them is not interrupted, and the application itself no longer has legal force. During his work, the employee must comply with all the rules of labor discipline, otherwise the employer has every right to dismiss him early.
On the day of dismissal, the employee is required to pick up all his documents and receive a payment. In a situation where he is on vacation at this time, he must still come to work for the final payment and his work book.
If an employer withholds the work book of a person who has already been dismissed, then he is violating labor laws. In this case, you can request compensation for the inconvenience caused. It is interesting that if the timely issuance of a work book does not occur, the employee continues to be on the staff of the organization. Therefore, many lawyers recommend not only seeking compensation for losses (after all, without this document it is impossible to get another job), but also demanding a new entry in the employment record.
Unfortunately, many unscrupulous employers force their employees to resign of their own free will, although in fact the initiative to resign belongs to them. This is done in order to reduce the amount of all payments due to the employee, for example, upon liquidation of the enterprise. Such dismissal can be challenged in court or contacted by the labor inspectorate.
Dismissal by the employer is legal:
- for absenteeism or working under the influence of alcohol or drugs;
- in case of violation of labor duties;
- for forgery, theft or distribution of trade secrets;
- in case of inconsistency with the position;
- upon liquidation of an organization or in case of staff reduction.
Dismissal during the probationary period
When an employee resigns while on duty, he is required to notify his employer in writing. no later than 3 days. These days are considered working days. In addition, the law provides for dismissal without service. To do this, you must have a good reason (moving, illness, etc.) or the consent of the employer.
As for payments, he has the right to all the same compensation as other employees. Salary and salary must be taken into account vacation days, if they rely on him.
What should an employee be paid?
In the event of termination of an employment agreement, each employer is obliged to make all necessary calculations wages with your employee. In this case, only the salary for the days worked in the month is taken into account.
Article 127 of the Labor Code of the Russian Federation provides that an employee has the right to. By agreement of the parties, he can go on vacation before his dismissal or receive payment in cash equivalent. If for some reason he did not take a vacation during the last few years before his dismissal from the enterprise, then he is entitled to compensation for only one vacation.
To receive the full payment, total the remaining vacation days must exceed 56 days.
The employee also has the right to payment sick leave benefit , if you fall ill no later than the date of your dismissal. It is paid in full.
In addition, labor legislation provides for cases where an employee has the right to 2 weeks’ earnings. The reasons for this are:
- dismissal due to employer relocation;
- inability to perform job duties due to your health condition;
- conscription into the army;
- reinstatement of the previous employee to this position.
You can learn more about all types of payments from the following video:
Payout calculations with examples
Any employee who is voluntarily dismissed has the right to receive cash payments for his or her unused vacation.
Compensation takes into account:
- vacation experience;
- total number of vacation days;
- days used.
An employee of any organization has the right to paid leave of 28 calendar days during the year. If for Last year he did not take vacation from his work at the enterprise, then payment must be made in full.
For example, A. A. Fedorov worked for 11 months and then quit of his own free will. In order to calculate the entire compensation for vacation, his average salary for the year (40 thousand rubles) must be divided by the average number of calendar days in one month. Since 2014, this number is 29.3:
- 40,000/29.3=1365 rubles
This is the approximate amount that A. A. Fedorov earned per day. If we consider that he has accumulated 28 days of unused vacation, then it is necessary:
- 1360*28=38,220 rubles
This will be the amount of payments due to the employee. Such calculations are made depending on the number of vacation days.
Also he has legal right to receive your salary. In order to make these payments, the employer is obliged to calculate them correctly. The type of salary is taken into account here. It can be paid in the form of a salary, as a percentage or be piecework. In addition, the employer takes into account all kinds of additional payments, taxes, etc.
For example, I. O. Svetlova resigns from her position on November 18. Let's assume that her monthly earnings were 30 thousand rubles. In November, she worked only 12 days out of 21:
- 30,000/21=1428 rubles
This is her salary for the day. For 12 days worked in November, I. O. Svetlova will receive:
- 1428*12=17,136 rubles
Payment terms
Article 140 of the Labor Code of the Russian Federation clearly regulates the timing and procedure for all payments to an employee upon dismissal. All payments must be made on the day of dismissal. In extreme cases, for example, if the employee is not at work that day, all payments occur no later than the next day.
If the employee and the employer cannot reach a consensus regarding the amount of payments, then this dispute can be resolved with the help of judicial trial. For the issuance of all funds later than the deadlines established by law, the employee is entitled to interest, which is calculated on the total amount for each day. In addition, the employer may incur administrative penalties in the form of a fine.
When an employee is dismissed (regardless of the reason for dismissal), the employer is obliged to make a final settlement with this employee, that is, he must pay all amounts due to the employee (unpaid wages, ...).
Payment after dismissal: terms
Labor legislation Clear deadlines have been established for payment upon dismissal. Thus, payment of all amounts is made on the day of dismissal (Article 140 of the Labor Code of the Russian Federation).
Let us remember that according to general rule The day of dismissal is considered to be the employee’s last day of work.
Calculation upon dismissal: payment terms if the employee was absent on the last day of work
If an employee, for example, was on vacation or sick, that is, absent on the last day of work, and the organization’s salary is paid in cash, then the employer must make a payment upon dismissal no later than the day following the day when the employee applied for payment (Article 140 Tax Code of the Russian Federation).
Calculation of an employee upon dismissal: payment deadlines violated by the employer
An employer who has violated the payment deadline when dismissing an employee must pay the latter compensation for the delay in payments in the amount of no less than 1/150 of the Central Bank key rate in effect during the period of delay (Article 236 of the Labor Code of the Russian Federation). Compensation is calculated for each day of delay, starting from the day following the day when the employer was supposed to make payment upon dismissal, up to and including the day of actual payment.
What else does the employer face if he does not make a payment on the day of dismissal?
If the employer violates the deadline for issuing a dismissal payment, and the employee complains about it to the labor inspectorate, then the employer faces a fine in the amount of (Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
Depending on the reason for which a company employee leaves and how long he has worked for the company, he may be entitled to various compensation amounts paid upon final settlement with him. In this article we will tell you how compensation is calculated when dismissing an employee in 2019, and what documents are needed for this.
The procedure for dismissing an employee of an enterprise consists of going through next stages:
- Submitting an application by an employee if leaving work is initiated by him.
- Issuance of a dismissal order by the manager.
- Final settlement with the employee and delivery of a work book with a corresponding entry about the reason for leaving work.
And no matter on what basis the employee is dismissed, the date of transfer of documents and money to him should be the last working day.
Dismissal of an employee who has worked for 2 weeks, 1 month, 5 months, 6 months, 11 months
There are situations when an employee has to be fired at his own request or on the initiative of the employer, when he has worked very little, or has worked for less than a full month, or has not stayed at the enterprise until the end of the working year. In such cases, the employer must competently carry out the dismissal procedure, otherwise the employee’s rights will not be respected.
Most often, the dismissal of an employee who has worked only 2 weeks occurs:
- on their own initiative,
- based on the results of the probationary period (option for those dismissed after 2 weeks and 1 month of work).
If it was decided to formalize the dismissal of an employee as having failed the test, you need to remember that for this a probationary period had to be assigned, and it could last no more than a month. Labor legislation does not establish the employer’s obligation to prescribe tests, and therefore, if the company’s policy does not provide for any testing of the candidate’s abilities workplace, then it will be possible to fire him only for absenteeism and violations, or at will.
Dismissal is made without writing a corresponding statement - the employer only deregisters the employee’s employment contract with the Employment Service.
If a decision is made to formalize the dismissal as a resignation of one's own free will, the employee is obliged to notify about this 2 weeks in advance, which will subsequently have to be worked out if the employer requires it (if desired, the parties can agree to dismissal on any day without working out the required period). It happens that work is not possible due to the employee moving to another region, pregnancy, etc.
As for payments, during the final settlement in any case it is necessary:
- pay wages for the time actually spent at work,
- make calculations and accrue compensation for vacation that could have been used, but which never came to pass (on average, for a month of work, the right to 2 days of rest arises, therefore, for 2 weeks of work and for 1 month of work, 1-2 days should be compensated non-vacation).
Dismissal after 5, 6 and 11 months of work can be motivated as follows:
- The employee himself wished to leave the workplace.
- The duration of the urgent contact has expired.
- An employee is transferred to a new position in another company.
- Staff reduction. Read also the article: → "".
- Liquidation of the enterprise.
- Allowing employees to regularly violate labor discipline.
Even when an employee has not worked for a full six months or a year, he will be entitled to compensation for unused rest days. And if there has been a reduction in staff, or the employee’s departure from work was initiated by the employer for another reason, the employee is entitled to other types of compensation for early termination of employment.
Salary for less than a month of implementation job responsibilities calculated:
- Based on the nominal number of days in a month (the average number of days in a month is determined regulatory documents, in 2016 it is 29.4 days):
Salary = full salary: 29.4 x ChOD, Where
- Salary – salary calculated based on the nominal number of days,
- FZP – actually assigned salary,
- Based on the actual number of days in a month:
Salary = salary: KDM x CHOD, Where
- Salary – salary calculated based on the actual number of days in a month,
- FZP – actual salary of the employee,
- KDM – number of days in a month,
- CHOD – number of days worked.
Additionally taken into account holidays, weekends, days of absence with continued salary.
Reasons for receiving compensation payments upon dismissal
main reason to assign to an employee compensation payments– the fact of his leaving work, since the manager guarantees his employees material well-being. Mandatory contributions to extra-budgetary funds throughout the entire period of an employee’s work serve as social guarantees, including for a “cash reserve” in the event of loss of a job.
Another reason for issuing to a former employee all the money due to him is the obligation of the boss to pay the staff at the end of the employment relationship. It is recognized as fulfilled only at the moment the employee receives all the money, and extra-budgetary funds receive all deductions for it.
Types of compensation for dismissed employees
The labor legislation of Russia has approved a number of payments due to an employee upon dismissal from work:
- compensation for dismissal of an employee due to poor health,
- payments upon dismissal at the initiative of the employee himself,
- payments upon dismissal by agreement of the parties,
- payments upon dismissal of an employee due to staff reduction.
When calculating the amount of cash payments, the hours worked, the form of payment accepted by the company, the tariff rate, salary allowances and bonuses for good work due to staff are taken into account.
For any reason for staff leaving the enterprise, the employer must make payments for annual leave that the workers did not have time to take. When leaving work occurred on the initiative of the authorities, those dismissed are also entitled to severance pay (in addition to payment for the time actually spent at the workplace while performing official duties). Read also the article: → "".
Compensation for early termination of an employment contract
Dismissal in case of early termination of an employment contract must be preceded by notification by the employer to the employee 2 months before the date of his actual departure from work. The employer does not have the right to force an employee to write a letter of resignation of his own free will, since this is beneficial exclusively to the employer, who will not have to pay his employee severance pay.
When reducing staff, the law generally prohibits specifying the reason for dismissal as “personal desire of the employee,” since two grounds for leaving work cannot arise simultaneously. In addition, recording in work book upon dismissal due to staff reduction, it is more beneficial for the worker both in terms of finding a new job and in terms of obtaining various benefits.
The procedure for such dismissal is as follows:
- The employee receives a notification and agrees to it.
- The employer instructs the accounting department to pay the employee for the amount of compensation for unprovided vacation and severance pay.
- The employee receives a compensation payment for early termination of his employment contract.
Additionally, compensation is assigned for the period remaining until the end of the notice period. In total, the fired person will receive his due salary with all allowances, compensation for rest that was not given, severance pay and compensation salary for the time that he could still work before the dismissal, but agreed not to work.
The purpose of imposing an obligation by law on an employer to pay severance pay is to ensure the livelihood of an employee who, through no fault or unwillingness, has lost a source of income while he is looking for a new employer.
It is worth keeping in mind that any misconduct in the workplace that would not have been taken into account before, before dismissal, can serve as a reason for manipulation on the part of the employer in order to force the employee to resign of his own free will. At such a time, you should not allow lateness or other, even minor, disciplinary violations.
Compensation for vacation that the employee did not have time to take
For whatever reason, an employee leaves work, among the mandatory payments for him will be compensation for what was not provided until the date of dismissal. annual leave. Moreover, if he had the right to vacation twice, but did not go on vacation for two years in a row, he will receive double compensation.
However, working for 2 years in a row without rest is illegal, and therefore the employer must give an explanation about this, except in cases where the employee has done something wrong. The procedure is this because compensation for unused vacation is not paid if the employee is fired for serious violations. The day of actual departure from the enterprise will be the last day of rest, and before that the employee will already be given all the compensation due to him for unused vacations.
Employee compensation for staff reductions
The dismissal of employees when reducing the company's staff is recognized by law as independent of the wishes of management and subordinates. Extra-budgetary funds are involved in the implementation of social programs aimed at providing for citizens who have lost their jobs through no fault or initiative.
Dismissed employees receive wages with the allowances and bonuses they are entitled to for the time actually spent at work, compensation for annual rest not provided (if any), severance pay, which is certainly paid in two cases:
- upon closure of the enterprise,
- when staffing is reduced.
The average salary is retained by a dismissed employee only until (but not more than 3 months, and only after such a decision is made by the Employment Service) he signs a contract with a new employer. And if we are talking about a part-time worker who still has a second job, then he is not entitled to severance pay at all.
If there is no part-time job, the dismissed employee contacts the Employment Service within 14 days and leaves an application to find a new job. And in the event that the Employment Center does not find a suitable position at another enterprise, it will receive from the former employer the amount of its average earnings for 3 months instead of the standard two.
Compensation for police officers upon dismissal
Police officers are entitled to full compensation for each vacation not used on time until January 1 of the year in which the dismissal took place (the reason does not matter). Compensation amounts for rest that the police officer did not take during the year of dismissal will be paid:
- upon length of service at which the right to pension payments arises, upon reaching the age limit, upon dismissal due to staff reduction or deterioration of health (for annual leave in full, and for other types of rest - in proportion to the length of service in the year of departure from service in the amount of 1/12 of the vacation for 1 full month of work);
- for all other reasons (for each entitled type of rest in the amount of 1/12 of the duration of leave for 1 full month of service based on the average salary).
When a police officer leaves service, he is entitled to:
- Salary for the entire period of service.
- Quarterly bonus calculated based on actual time served.
- Compensation equal in value to at least two salaries for the year (if it was not paid in the relevant year).
- A one-time financial incentive based on the results of 12 months is proportional to the time actually spent in service.
- Compensation for vacation not provided before dismissal.
- One-time benefit in the amount of:
- 5 average monthly salaries (dismissal due to age, health reasons, staff reduction, illness, after 10 years of service),
- 10 average monthly salaries (with 10-14 years of service),
- 15 average monthly salaries (with 15-20 years of service),
- 20 monthly average wages(with more than 20 years of service),
- 40% of the transferred amounts (if dismissed for other reasons),
- the transferred amounts + 2 salaries (if the policeman was awarded an order during his service or was awarded an honorary title).
The salary is the one that was assigned at the time of dismissal. Years of service are not rounded to full years. If dismissal occurs upon re-employment, payments are calculated with the offset of previously paid amounts for length of service. If the total length of service was less than 15 years, and the policeman was dismissed without the right to a pension, his salary is retained for 12 months after leaving service (annual indexation is taken into account).
Calculation of compensation payments
When an accountant calculates payments due to an employee, the company’s payment scheme, bonus payments and various allowances, and the number of hours of work per working day must be taken into account. Additional compensation for early termination of the contract is calculated taking into account the period before the end of the time allowed for notice of dismissal.
Non-vacation days will be calculated based on the time actually spent at work during the year. Severance pay calculated in proportion to the number of days allotted for rest during the months of work.
Formula for calculating average daily income:
SDZP = FZP: FTD, Where
- SDZP – average daily earnings,
- Salary is the salary actually assigned to the employee,
- FTD – actual working days worked.
Formula for calculating average monthly salary:
SRZP = SDZP x TD: 2, Where
- SRWP – average monthly salary,
- TD – number working days for the last 2 months.
Formula for compensation for vacation not taken:
KZO = SDZP x ChDO, Where
- KZO - compensation amount for ungranted leave,
- NDO – number of vacation days.
Formula for calculating the duration of vacation (with a standard vacation of 28 days):
NIR = 2.33 x NIM, Where
- 2.33 – the average number of rest days due per month of work,
- NLM is the number of full months of work.
An example of calculating severance pay and compensation for unused vacation upon dismissal
Petrova resigned on July 20, 2014 due to changes in working conditions. Severance pay should be calculated in a single amount (05.2014 and 06.2014 are taken into account). Petrova received a salary of 10 thousand rubles. She also received about 4 thousand rubles in hospital benefits (not taken into account when assigning severance pay).
Petrova did not have time to rest during her 28-day vacation.
- Let's calculate the average daily income (for the above 2 months, 33 days were worked):
10,000: 33 = 303 rubles.
- Salary calculation based on average monthly number of days (20):
303 x 20 = 6060 rubles - this will be the amount of severance pay.
- Amount of compensation for unprovided leave:
303 rubles x 28 days = 8484 rubles.
Taxation of compensation payments upon dismissal
Compensation for vacation not taken is subject to personal income tax, but not subject to unified social tax. Severance pay is not subject to personal income tax and unified social tax if it is paid within the framework of current legislation (additional benefits from the employer will be subject to personal income tax and unified social tax).
In the case where the amount of severance pay is not subject to Unified Social Tax, insurance contributions to the Pension Fund are also not made. Also not credited insurance premiums for compensation for unprovided leave. There are also no contributions to the Social Insurance Fund for insurance against accidents and occupational diseases from the amounts of compensation for vacations not taken and severance pay.
Necessary documents for registration
List of documents that are the basis for launching the dismissal procedure:
- An employee's statement of desire to resign.
- Agreement between employee and employer on termination of employment relationship.
- Notice of termination of a fixed-term employment contract.
List of documents for the dismissal procedure:
- Order from the authorities according to f. N T-8, T-8a with designation:
- reasons for employee leaving work,
- articles of the Labor Code.
- Work record book with a note about the reasons for leaving the enterprise.
- Note-calculation according to f. No. T-61 with a list of amounts paid.
- Personal card of the employee by f. N T-2 with a note of dismissal.
Entry in the work book and personal card upon dismissal of an employee
Depending on the reasons for dismissal, the following entries are made:
| Paragraph | Part | Article | Cause |
| 3 | 1 | 77 | at the employee's initiative |
| 1 | by agreement of the parties | ||
| 2 | upon expiration of the contract | ||
| 5 | transfer of an employee to a new place of work or to an elected position | ||
| 6 | employee refusal to work due to reorganization | ||
| 7 | refusal by an employee to continue performing duties due to a change in certain terms of the contract | ||
| 8 | impossibility of transferring to a new position due to health reasons or lack of a suitable place of work with the employer | ||
| 9 | the employee did not follow the employer to a new place of work | ||
| 11 | the rules for signing an employment contract were violated |
In case of dismissal before or at the end of the probationary period, the entry “dismissed due to the determination of inadequacy for the position held during the probationary period” is made.
Responsibility for refusal to pay compensation upon dismissal
If all due compensation to the dismissed employee was not paid on time, the head of the enterprise will be obliged to pay him a penalty equal to 1/300 of the Central Bank of the Russian Federation refinancing rate for the day of delay (the rate in effect on the day of delay is taken into account).
Formula for calculating compensation for delayed payments:
CH = ST: 100 x 1:300 x SZ x NDP, Where
- CH – amount of penalty,
- ST – Central Bank rate,
- SZ – amount of debt to the employee,
- NDP – number of days overdue payment.
The remuneration system adopted by the company does not play a role.
Legislative acts on the topic
| Clause 17 of the Resolution of the Council of Ministers - Government of the Russian Federation dated September 22, 1993 No. 941 “On the procedure for calculating length of service, assigning and paying pensions and benefits to persons who served in military service as officers, warrant officers, midshipmen and military personnel on extended service or under contract as soldiers , sailors, sergeants and foremen, or service in internal affairs bodies, institutions and bodies of the penal system, and their families in Russian Federation” | About compensation for dismissal of police officers |
| Art. 127 Labor Code of the Russian Federation | On the employee’s right to receive compensation for unused vacation |
| Art. 140 Labor Code of the Russian Federation | On the payment of funds upon dismissal on the last day of work of an employee |
| clause 1 art. 81 Labor Code of the Russian Federation | On payment of severance pay upon dismissal due to liquidation of the company |
| clause 2 art. 81 Labor Code of the Russian Federation | On payment of severance pay upon dismissal due to staff reduction |
| Art. 133 Labor Code of the Russian Federation | Minimum acceptable payment amount |
| Art. 136 Labor Code of the Russian Federation | Terms and procedure for calculating wages |
| Art. 137 Labor Code of the Russian Federation | Restrictions on late payment of wages |
| Art. 139 Labor Code of the Russian Federation | Setting the average salary |
| Art. 142 Labor Code of the Russian Federation | Responsibility for late payment of salaries to employees |
| Art. 152-154 Labor Code of the Russian Federation | Payment for overtime work, work on holidays and night shifts |
Typical design mistakes
Mistake #1. The employee only worked for 1 month; upon dismissal, the employer only paid him a salary.
Even after working for such a short time, the employee receives the right to compensation for unused rest (on average 2 days for each month worked).
Mistake #2. The employer promises to pay the payments and compensations due to the employee in the near future, when he has a sufficient amount.
All payments upon dismissal of an employee must be made as of the employee's last day of work. If he was not at the workplace, the money is issued maximum the next day after the employee applies for payment.
Answers to common questions
Question No. 1. On what day should the final payment be made to an employee who went on vacation before dismissal?
In such a situation, the payday is the last day before the employee goes on vacation.
Question No. 2. From what funds is severance pay paid to an employee upon dismissal from the company?
The amount of severance pay is issued from the personal funds of the company’s management, since this is not a social benefit.
