When downsizing, the employer is forced to reduce the number of staff, as the company begins to incur losses. In Russia, the employer first issues a warning; the staff must be notified within two months so that the workers can find a new place of work. Regardless of position, every citizen is entitled to compensation in the form of certain payments.

The Labor Code provides that an employee can be dismissed due to staff reduction and due to the complete liquidation of the enterprise. Since between the worker and the company there is contract of employment, the employee must be entitled to payments and benefits appropriate to his rank. It is worth understanding in more detail the laws of the Labor Code of the Russian Federation, and also considering in detail all the articles related to this situation. In addition, a citizen can find out what payments are due upon reduction, and what he has the right to claim.

Payments due under the Labor Code of the Russian Federation

Each employee is legally entitled to certain redundancy payments. Since the initiative comes from the employer, the employee has the right to receive money from the company. During the dismissal process, the head of the company selects candidates with whom the organization will no longer cooperate. But you can’t just fire a person; the boss must notify about the layoff two months in advance, and also provide all compensation and benefits for such people.

Payments upon layoff

Note! To find out in more detail what is paid upon redundancy, you should refer to Art. 180 in the Labor Code of the Russian Federation, it spells out in detail what a person has the right to during the liquidation of a company or a massive reduction in staff.

However, we can highlight the main payments, these include:

• If the warning period has not yet expired, and the employee has been deprived of his place, then he is entitled to financial compensation. Payment is made only if the citizen agrees to terminate the existing contract ahead of schedule.
• Average salary and benefits. Such funds are allocated to every person, but their payment is made no more than two months; this point is stated in Art. 178 of the Labor Code. If the employment service cooperates, the funds will be received in the third month, provided that the person was unable to find a new job.
• Salary. If an employee has worked some part of the month, then he is entitled to a salary for this period; this point is noted in Art. 140.
• Vacation. If vacation days were not used, then compensation must be assigned for them, this point is defined in Art. 127.

Important information! Unemployment benefits and the average salary are paid only if the person does not have another job.

Features of payments to foreign workers

Salary and vacation pay

Often employees have a question, if they were laid off at work, what payments are due in this case. First, it’s worth understanding vacation pay and wages for days worked. Vacation pay is paid only if the citizen did not manage to use all his vacation days for the year. It is also recommended to write an application so that the current vacation is transferred to next year. In addition, everyone has the right to receive a salary for the number of days worked. In this case, the calculation is made by the company, and the payment must be issued on payday or earlier, at the discretion of the manager.

Severance pay

The employee must also receive redundancy benefits, but in order for this amount to be accrued, certain conditions must be met, which are specified in the Labor Code. The amount of money will be paid from the employer’s funds. All employees who were dismissed due to the liquidation of the company, or due to a reduction in the number of places, can obtain this right. Such funds are considered compensation for loss of work through no fault of the person himself.

The legislation provides for an article that specifies the amount of such benefits, and to find out more about this, you should refer to Article 178 of the Labor Code. As the law says, this payment should be equal to the average monthly earnings, the amount is calculated based on the last 12 months of work. If the employee worked less in his place, then the period worked is taken as the basis.

Important! This amount of money is paid separately from wages and vacation pay.

List necessary documents

For individual categories

If someone is being laid off at work, how much the employee should be paid is also determined by other factors. There are special money transfers that are intended for a separate group of citizens. For example, if a person works in the Far North or is in seasonal work. In this case, you can add to the list:

• for seasonal work, the average salary is paid for two weeks (since the work is temporary, it takes a short period of time);
• when the contract between the employee and the employer is concluded for only 2 months, no payments will be transferred;
• for those who work in the area Far North, payments are made according to general rule, but unemployment benefits are paid for 3 months, and sometimes extended to six months.

The last option is justified by the fact that this area is significantly remote and finding work there can be difficult.

Thirteenth salary

Many companies pay employees their 13th salary as a bonus. And not everyone knows that when staffing is reduced, the company is legally obligated to transfer this amount to the employee’s account. Even if the dismissal occurs in summer time. But it is worth considering that such payment upon layoff is due to those workers who have been with the company for at least one year.

Note! If a pensioner is laid off, the process for processing compensation will be different.

Rules for calculating severance pay

When an employee is made redundant, benefits must be calculated correctly so that disputes do not arise later. The calculation procedure can be done in the accounting department, and in order to correctly indicate the amount, you should take the average earnings for 12 months. First, the average daily earnings are calculated, then this amount is multiplied by the number of working days. This is how it is calculated every month, and then the average amount is found out.

Note! If a person has been laid off, he can find out from a lawyer what payments he should be entitled to. In the event that compensation is not paid at all, the issue is resolved in court.

How to receive payment

If there has been a layoff from a job, payments must be made to each citizen who has lost his job. The first thing you should think about is receiving severance pay, and after that you should take care of receiving wages. The boss, as a party to the company, is obliged to fulfill all the conditions established by law, while the employee must not allow his rights to be violated.

Decor

Payments when an employee is laid off must be properly documented by the production manager. When the order is signed and the employee gets acquainted with it, the accounting department is obliged to transfer the specified amount to the citizen’s account. IN work book an entry is made in which a reference is made to the article in the Labor Code.

Where is the money paid?

A person can receive everything that is due during a layoff from his former employer; this will be handled by the accounting department. In this case, no documents will be needed. But in order to apply for unemployment benefits, the employee should contact the Employment Center, providing a certificate of absence from work. Only after this will the citizen be able to receive his preferential payments.

Note! An employee may be entitled to sick pay; after dismissal, FSS employees are required to make these payments.

Employer Rules of Action

Calculation deadlines

For those who are interested in what is paid on the last day during a layoff, it is worth saying that there are a number of payments that must be received by a person on the same day. According to the Labor Code, wages are required to be paid, as well as severance pay for the first month; it is paid even if the person has already found a job. This should also include payment for unused vacation. The benefit will be paid personally by the employer.

Payment of taxes

It is worth considering whether severance pay is subject to personal income tax upon reduction, and there are a number of conditions under which the employee is not charged tax in this year. For example, if the company is completely liquidated, as well as if a person was fired due to a reduction in the number of staff. Also, such payments are not subject to tax contributions when a citizen is called up for military service. This should also include people who did an excellent job at their job, but lost their ability to work for certain reasons.

Payment of taxes

Abbreviation warnings: case law

If a person is laid off, then state-financed organization or a private company must notify him of this two months in advance. But often in judicial practice there are lawsuits when citizens file complaints about failure to meet deadlines. Therefore, employers are recommended to notify the employee exactly two months in advance, and take the next day after notifying the citizen as the reference day. That is, if a person was notified on March 12, then his dismissal should take place no earlier than May 13.

Each employee has the right to receive certain payments from the company if employment there has been officially formalized. If the rights of an employee are violated, you should file a claim against the company in court, referring to the articles of the Labor Code of Russia. The court will help resolve this problem as soon as possible.

Dismissal due to staff reduction is a situation from which no one is immune. If the relationship between the employee and the employer is officially registered, the procedure is carried out in accordance with the norms of labor legislation, and the dismissed person is entitled to special payments upon layoff.

Payments upon layoff

In case of forced dismissal, the law protects the rights of the citizen. First, employees must be notified of the upcoming event 2 months in advance so that they have time to look for a new job. Secondly, the employer is obliged to provide financial assistance in the form of certain payments.

Salary and vacation pay

The first thing that is awarded to a fired person is payment for the actual hours worked, which he did not receive. In some cases, bonuses are issued if this is supported by local documentation.

If the employee does not exercise the right to annual leave, basedArt. 127 Labor Code of the Russian Federation. The total amount depends on:

• on the duration of the vacation period;
• time elapsed since the last vacation;
• wages.

IMPORTANT! Compensation for unused vacation is calculated as for whole year, if in the year of layoff the citizen worked from 5.5 to 11 months. The situation is regulated recommendation Federal service employment and labor dated 04/19/2014.

A tax of 13% will be withheld from both payments.

Severance pay

Such financial support is not always provided. The benefit is paid only in cases established in paragraphs 1 and 2 of Art. 81 Labor Code of the Russian Federation.

Its size according to Art. 178 Labor Code of the Russian Federation, corresponds to average monthly earnings, but not lower than the minimum wage. And according to clause 2 art. 217 Tax Code of the Russian Federation not subject to 13%. If an employee has not worked for the organization for one year, the amount due is determined taking into account the days actually worked.

IMPORTANT! The employer must pay this compensation to the citizen, even if he has a new job.

Second and third month

Payments in case of layoff of an employee during these periods are accrued if he registered as unemployment within two weeks after the termination of the employment contract and for objective reasons did not find a job. Compensation is made at the expense of the employer in the amount of the average salary or established salary.

An employee on his own initiative does not have the right to demand a third redundancy payment. This can only be done by the Employment Service and only for persons registered with it. Payment for the third month of absence from employment is the last one.

Calculation procedure

Severance pay is calculated in two stages. At the first stage, average earnings (Avg) are determined. Art.139 Labor Code of the Russian Federation The calculation algorithm is installed:

Srz =Vрп / Nfact, Where:

Vрп– employee income for the pay period.

Nfact– actual shifts worked by the employee.

The billing period is 12 months preceding the month of layoff. For example, if the dismissal occurred in February 2018, then the period of time from 02/01/2017 to 01/31/2018 will be taken for calculation.

The indicators do not take into account the time spent on vacation or sick leave, as well as their payment.

The second stage - the amount of severance pay due to the issue is calculated.

Pvyh=Srz * Nworking shifts, Where

Nworking shifts– the number of working days in 1-3 months after dismissal.

REFERENCE! Salary for less than a month is calculated in proportion to the days worked.

Example:

Petrov N.A. worked in the company for 2 years. By official order it was reduced from 01/01/2017. On January 9, he registered with the employment service. As of April 1, 2017, Petrov remains unemployed.

He worked on a standard five-day working week. According to the production calendar for 2016, the number of work shifts is 247, of which he was on vacation from July 1 to July 28. Monthly earnings were constant and amounted to 30,000 rubles.

The procedure for calculating severance pay upon dismissal due to staff reduction:

Actual shifts worked in 2016: 247 – 19 = 228 Srz for the period from 01/01/2016 to 12/31/2016: = 331428.57 / 228 = 1453.63 rubles. Amount for January 2017: 1453.63 * 17 = 24711.71 For February: 1453.63 * 18 = 26165.34 For March: 1453.63 * 22 = 31979.86

Payment of severance pay Petrov is due for January even if he is employed. If he found new job in February or March, compensation would be calculated in proportion to days of unemployment.

For individual categories

Depending on the nature and conditions of work, the amount of compensation varies. Some categories of employees often face the fact that they are denied severance pay when staffing is reduced. However, the provisions of the Labor Code of the Russian Federation protect their interests.

For pensioners

A person receiving a pension is dismissed with the same rights as an ordinary employee. Pensioner status, position, skill level, length of service and age do not affect the amount of severance pay upon reduction.

The issue of issuing a third benefit to a pensioner is controversial. On the one hand, it is provided on a general basis. On the other hand, a pensioner is considered a socially protected person and cannot be called unemployed. If there are significant facts, the employment center can issue a certificate on the basis of which the third payment will be made.

Part-timers

Severance pay upon dismissal is paid in the same manner as to main employees. However, preservation of average monthly earnings in the second and third months is no longer provided.

If an employee working part-time quits his main job before the layoff, which is confirmed by an entry in the work book, he has the right to receive payment for these months.

Seasonal worker

A seasonal worker is notified of planned dismissal 7 days in advance. Severance pay in case of layoffs is paid according to Art. 296 Labor Code of the Russian Federation in the amount of average wages for two weeks. Other types of financial assistance in this category are not provided.

Residents of the Far North and areas equated to them

Northerners apply for redundancy benefits for 4-6 months at the request of specialists from the employment service, if they apply there within 30 days after dismissal.

Additional compensation

Payment of severance pay is not the only financial assistance to employees due to staff reduction. Depending on the situation, additional financial support is assigned.

For early dismissal

Employees are warned about layoffs two months in advance, but sometimes it is necessary to terminate early labor Relations. The Code provides for early dismissal due to staff reduction, but only by agreement of the parties and with the accrual of compensation payments.

Its purpose is to compensate for lost income for the period during which the employee could have continued working. The size directly depends on the number of days between the dates of early and official termination of employment. An agreement or other documentation of the organization may establish increasing coefficients.

There are benefits to laying off early. Firstly, the dismissed employee receives additional compensation. Secondly, the period for searching for a new job is increasing.

Payment of the 13th salary upon layoff

In many organizations, at the end of the year, a special type of bonus is provided - the 13th salary. If the provision on it is officially established, when an employee is laid off, it is also issued. It does not matter in what month the dismissal occurred. Required condition– work experience in the workplace for at least one year.

Sick leave payment

A redundant employee has the right to. Basic conditions:

• citizen fell ill before official day dismissals. The amount of payment depends on the insurance period and average salary;
• sick leave received within 30 days after layoff. The benefit is equal to 60% of the average wage for the last two years. If a citizen is registered with the employment service, it is equivalent to unemployment benefits.
• a certificate of incapacity for work was issued to a pregnant woman who was officially recognized as unemployed within a year after dismissal.

REFERENCE! Payment sick leave– not a basis for refusing to issue other payments for dismissal due to staff reduction.

Early retirement

Based Art. 32 Law of the Russian Federation “On employment of the population in Russian Federation" dated 04/19/1991, a citizen has the right to apply for an early pension subject to the following conditions:

• Insurance (work experience) of at least 25 years for men and 20 years for women.
• The age of the employee who has been laid off is 2 years less than the established retirement age. The rule also applies to citizens entitled to a preferential pension.
• Reasonable lack of employment opportunity for a new job. Confirmed by the employment center.

Early pension is assigned only with the consent of the citizen and is paid from budget funds. Upon employment or official retirement, payments stop.

How to receive payment

A staff reduction carried out in accordance with all the rules is a guarantee of receiving severance pay. The employee is advised to carefully study all the documents that he signs and familiarize himself with labor legislation in order to prevent violation of his rights.

Decor

The employer's accounting department handles the registration and calculation of redundancy compensation and other charges. The benefit is paid on the basis of an order indicating its amount and the reason for dismissal. A corresponding entry is made in the work book with reference to article of the Labor Code of the Russian Federation.

Where are they paid?

All due payments dismissal due to staff reduction is carried out by the former employer. However, to receive benefits for the third month, a citizen must contact the employment center and obtain a certificate confirming the absence of work. The document is submitted to the accounting department, and only after that compensation for the third month is calculated.

REFERENCE! Payment of sick leave after layoff is carried out by the Social Insurance Fund.

Pregnant women receive maternity payments through the employment center in accordance with By Order of the Ministry of Health and Social Development dated December 23, 2009 No. 1012n.

What is the time frame for calculations?

On the last work shift (day of dismissal ), according to Art. 140 Labor Code of the Russian Federation, pay: salary with vacation pay and first benefit. If the employee did not work on that day, payment is made after receiving the request for payment no later than the next day.

IMPORTANT! If on the day of layoff the employee is absent without a justified reason, the employer has the right to reconsider the terms of layoff.

The timing of payments of the second and third severance pay in the event of a reduction is agreed upon by both parties.

Liability for non-payment

Delays in issuing compensation or incorrect accrual (less than required) are considered as a failure to comply with labor law standards. In this case, the employee must adhere to the following action plan:

1. Submit a written claim about the violation of your legal rights to the manager and the trade union of the organization against signature.
2. Write a complaint to Labor inspection on the inaction of the boss or violation of the deadlines for eliminating the problem.
3. Contact the prosecutor's office with a request to check the legality of the employer's actions.
4. File a claim with the arbitration court if other authorities have refused to consider the case or if no problems have been found.

If any violations are detected, the employer can be brought to financial liability according to Art. 236 Labor Code of the Russian Federation.

Severance pay in case of staff reduction is financial support for involuntary unemployment. Receipt and payment procedure are established labor standards, operating in Russia. Along with mandatory financial assistance, the employee receives money for the time worked. At the request of the employer, additional compensation is provided.

During pregnancy and the first time after childbirth, the state continues to provide financial support to mothers in the form of maternity benefits. This kind social guarantee is provided to working (employed) women for a period of time (maternity leave established by the Labor Code of the Russian Federation) in a guaranteed minimum amount, a multiple of the minimum wage (minimum wage, until July 1, 2017 is 7500 rub.). This benefit is paid in fixed amounts. Wherein general rules calculation and accrual of payments are regulated by the provisions of Federal laws:

• dated May 19, 1995 No. 81-FZ “On state benefits for citizens with children”;
• dated December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”.

Maternity benefits are paid depending on the social status of the recipient from the Social Insurance Fund (SIF) by enterprises or from the federal budget by educational organizations or Administrations social protection population (USZN).

Maternity payments are provided at a time:

If a woman worked at several enterprises at the same time, then the accrued salaries for two years are summed up. If she continues to combine work in several organizations, then maternity benefits are paid at one enterprise of her choice.

If the average woman's earnings less than the current minimum wage at the time of going on maternity leave or the total insurance period is less than six months, then to calculate the benefit the minimum wage value is taken (until June 30, 2017 it is 7500 rub.).

In addition, the maximum amount of payments has been established. It should not exceed the size maximum contribution base compulsory social insurance in case of temporary disability and in connection with maternity, which are:

• in 2009 and 2010 - 415,000 rubles;
• in 2011 - 463,000 rubles;
• in 2012 - 512,000 rubles;
• in 2013 - 568,000 rubles;
• in 2014 - 624,000 rubles;
• in 2015 - 670,000 rubles;
• in 2016 - 718,000 rubles;
• in 2017 - 755,000 rubles.

Therefore, in 2017, maternity benefits were accrued and paid in amounts not exceeding the following values:

How are maternity benefits calculated?

To receive maternity benefits, a pregnant woman must meet following conditions:

• be officially employed;
• be registered for pregnancy at a antenatal clinic or other medical institution;
• in accordance with the certificate of incapacity for work, be on.

The exceptions are the following categories of unemployed:

• were laid off during the year due to reduction within no more than 12 previous months and were duly registered with the Employment Center;
• study in an educational organization on a full-time basis.

If you belong to the category of citizens who are entitled to maternity benefits, then to receive it you must:

1. Obtain from a antenatal clinic or other medical institution a certificate of registration for pregnancy, indicating the date of registration.
2. Check with your doctor.
3. If you work, or two last year worked at several enterprises, it is necessary to obtain certificates from these organizations on the calculation of average earnings, for subsequent submission to the employer’s department, which will make the payment.
4. Write an application addressed to the director of the enterprise - employer about leaving and receiving maternity benefits.
5. All prepared documents must be submitted to the human resources department of the organization.

If during this period the management of the enterprise does not make any decision and does not make payments, then the woman has the right to apply for benefits to the local branch of the Social Insurance Fund (SIF).

Maternity payments for a non-working mother

Receive maternity benefits in the amount RUB 613.14 per month, if they:

• are registered with the Employment Service (ESS) as persons who have lost their jobs due to layoffs from an enterprise during its liquidation (or termination of activities in the form of individual entrepreneurs or self-employed people);
• V educational organizations at various levels - paid in the form of a scholarship.

To apply for benefits in the first case, a woman must contact the territorial Administration of the Social Protection Service, and in the second case - to educational institution where she receives her education.

To receive payment unemployed woman must provide:

• statement;
• sick leave from a medical institution;
• work book or extract with marks from the last place of work;
• a certificate from the Employment Service confirming registration as unemployed.

The decision to receive benefits is made within 10 days from the date of application. You can apply for maternity benefits any day after receipt, but no later than 6 months after its completion.

The employer is obliged to make all payments to the employee upon dismissal at his own request on the day of dismissal.

Dismissal at will is the most common basis for terminating an employment contract. This is the least troublesome and most convenient base.
An employee has the right to resign of his own free will at any time, but by notifying the employer 2 weeks in advance. If the employee is on probationary period, then it is enough to notify the employer 3 calendar days in advance.

The employer's notification of the employee's desire to terminate the employment relationship is the employee's statement with a request to dismiss him at his own request. The application must indicate the date from which the employee will no longer return to work.
The wording of the application should look like this: “I ask you to dismiss me of my own free will on April 15.” That is, on April 15, this employee no longer goes to work, and his last working day is April 14. The employee must submit an application to the employer no later than April 1.

Based on this statement, the employer issues a dismissal order and makes full payment with an employee.

What payments are due upon voluntary dismissal?

The employer is obliged to make a full payment to the employee on the day of dismissal. As a rule, the day of dismissal and the last working day coincide. Therefore, all payments are made on the last working day.
If these dates do not coincide, then payments upon dismissal of one's own free will are made upon the written request of the employee on the next day after receipt of this request.

The employer is obliged to pay the employee:

• wages for the time actually worked, including the last working day;
• compensation for unused vacation;
• severance pay, if it is provided for by collective or employment contract.

Wages are paid for working days actually worked in the month of dismissal. For example, an employee quits on May 25, 2018. His salary is 42,400 rubles. According to the production calendar, May has 19 working days. The employee worked 14 working days. His salary for May will be equal to 42,400 / 19 * 14 = 31,242.10 rubles.

Compensation for unused vacation is paid along with wages. For example, on the day of dismissal, the employee had not been on vacation for 6 months and 17 days. The rule is to round to the nearest full month. Since the number of days exceeds half a month, you need to round up. On the day of dismissal, the employee had not been on vacation for 7 months. Therefore, he has 28 / 12 * 7 = 16 days of vacation.
His salary for a month of work is 45,600 rubles. This employee will receive compensation for unused vacation in the amount of 45,600 / 29.3 * 16 = 24,901 rubles.

Payment of compensation for voluntary dismissal is made only if it is specified in the collective or employment agreement with the employee. The amount of such benefits is usually established by the employer and is not discussed with the employee when concluding an employment contract.
If the provision on severance pay is enshrined in the collective agreement, then the amount is discussed at a meeting of representatives of the employer and employees, and is reached through agreement.

An employee can quit without working for 2 weeks if he agrees with the employer. If such an agreement is reached, the employee may not go to work the very next working day. In this case, all payments must be made today.

All measures to protect the labor rights of the population are regulated at the legislative level. If an employee is laid off, the employer must make a full payment from his own budget within a strictly designated period. Mandatory redundancy payments in 2018 must compensate the employee for all financial losses, the accrual procedure is regulated by the rules Labor Code. In addition to the basic compensation, there are a number of additional periodic allowances valid throughout certain period after dismissal.

What is dismissal due to staff reduction?

the federal law does not exclude the possibility of dismissal of employees of the organization on the initiative of the manager. Staff reduction is an absolute method of optimizing activities in any enterprise. The legislation provides for cases when a mercenary occupying a liquidated position, through transfer, has the right to receive another free place In the organisation. There is a procedure for conducting staff reduction procedures that the manager must follow.

It is necessary to notify the employee holding the relevant position no later than 2 months before the scheduled date of dismissal. The employee is notified individually in writing against signature. If he refuses to sign the order, a refusal act of the organization is drawn up with the signatures of the employees. Absence from work good reason is no exception to the rule.

Grounds for dismissal

There are different reasons staff reductions: enterprise reorganization, internal financial crisis, as a result - temporary or complete lack of need for a certain staff unit, elimination of positions, reduction in the number of jobs. The decision on dismissal from positions is made by the head of the organization independently. In order for the dismissal of an employee to be legal, the employer must document the current reduction in staff.

Preferential rights of employees

If staffing positions are eliminated, then a certain part of the work team has preferential rights to retain their jobs. Labor legislation based on Art. 179 of the Labor Code of the Russian Federation guarantees that employees with high qualifications and productivity, level of education, and the presence of professional skills have a better chance of maintaining a job.

If the qualifications of employees are approximately the same, the position is more likely to be retained by the following citizens:

• those who have 2 or more dependent people;
• those who undergo advanced training without interrupting production;
• those who received an occupational disease, injury, or injury while at work;
• disabled people, military veterans.

It is important to provide information to employees subject to dismissal about the need to present the necessary documents confirming their rights to benefits. It is worth noting the category of citizens of retirement age. Payments when a pensioner is laid off in 2018 are no different from the generally accepted ones; they do not have the privilege of maintaining a job.

What categories of persons are not subject to dismissal?

By labor legislation there are restrictions on reductions. Situations for individuals not subject to dismissal:

• The person is on legal vacation or sick leave. If the employer decides to reduce the position held by the employee, the employee will be laid off at the end of the vacation or sick leave.
• Temporary incapacity for work postpones the date of dismissal.
• Pregnant women, women with children under 3 years of age. Such employees are transferred to a new position or retained until the end of the maternity leave period.

What payments are due when an employee is laid off in 2018?

The employer must comply with the strict norms of the Labor Code of the Russian Federation; it is important not only to legally terminate the employment relationship with hired employees, but also to fully accrue all required payments upon dismissal due to staff reduction. Basic and mandatory accruals for 2018: severance pay, compensation for unspent vacation, salary - are made based on the expiration date of the cooperation agreement. These payments for the period of subsequent employment help a person during the period of active search for a new job.

Severance pay

Type of monetary payment - severance pay upon dismissal, assigned to a hired employee in connection with a reduction, as compensation for subsequent lost income. The accrual is equal to the average value of the employee’s monthly earnings. Severance pay upon dismissal due to staff reduction is retained for the period of further job search, for a period of no more than two months from the date of reduction.

Compensation upon layoff for unused vacation days

The second guaranteed payment upon layoff is monetary compensation for unused days of paid leave. If in the same year in which the dismissal occurs, an employee has “unfilled” days of paid vacation, he must be reimbursed this amount in cash equivalent. The accrual occurs regardless of the reason for termination of the employer’s contractual obligations with the employee. Compensation is subject to income tax and is added to the calculation of severance pay.

Earnings for full time of work before dismissal

When dismissed due to redundancy, the employee is generally paid wages for the days actually worked in the month. This income remains the main one and constitutes the bulk of compensation. The remaining additional payments are calculated from the amount of this payment. The Labor Code of the Russian Federation, under any conditions of termination of the employment contract, guarantees compensation for this accrual. Payments are made in full on the day of dismissal.

How to calculate payments when an employee is laid off in 2018

When deciding to reduce staffing levels, it is important to correctly calculate all legal payments. When calculating compensation, the amount of earnings for one month is taken into account; calculations are made on the basis of income for one day and the number of days worked, that is, excluding numbers when a person was sick or on vacation. Using the example below, you can easily understand the calculation of redundancy payments in 2018.

Example. Basic payments during layoffs are calculated as follows: the average salary for one day is 1,200 rubles, the actual number of days worked by the employee in the last working month is 25, the average salary for one month is 30 thousand rubles. This amount of compensation will be accrued. If the employment contract provides for additional cash bonuses for a certain amount of work done or a “13th” salary, the benefit also takes into account these amounts.

Formula for calculating severance pay

The amount of severance pay in 2018 is calculated using a simple formula: VP = RD * SZ, where VP is the amount of severance pay, RD is the number of standardized working days in the month following dismissal, SZ is the average daily earnings, which is determined from the formula:

• SZ=GD/730, where GD is the annual total income for the last two years.

Payment upon layoff - calculation example

Consider an illustrative example of calculating the full amount of financial compensation upon dismissal of an employee. Mikhail Igorevich Seleznev with two years of work experience at StroyTechMash LLC. In February 2018, Mikhail Igorevich was notified of a staff reduction planned for April 10, 2018. The employee’s salary is 25,000 rubles. For the period from April 1 to April 10, the salary of M.I. Seleznev will be (25,000 rubles/20 (working days))*6 working days=7,500 rubles.

The number of working days for the annual work period will be 266 days. The employee was not paid bonuses or other additional payments, the annual salary will be: 25,000 rubles * 12 months = 300,000 rubles. Average daily earnings are determined by the formula: 300,000 rubles/266 days=1127.82 rubles. The severance pay for the first month after dismissal will be: 1127.82 rubles * 18 working days = 20300.58 rubles. Additionally, 28 days of vacation are subject to payment: 1127.82 rubles * 28 days = 31578.96 rubles.

In total, Mikhail Igorevich Seleznev will receive redundancy payments from his employer in 2018 in the amount of: 7500 + 20300.58 + 31578.96 = 59379.54 rubles - payable. The employer is obliged to immediately calculate the MI. Seleznev on the date of the last working day, that is, no later than April 10. The full benefit does not exceed three times the average monthly income and is therefore not subject to taxation.

Duration of receiving compensation payment in case of staff reduction

Labor legislation regulates the deadline for payment of compensation for laid-off citizens in 2018. The employer must, over the next two months after dismissal from office, transfer former employee average monthly salary. If, after the specified time period, a person has not found a new job, no matter for what reason, the payment period for him may be extended.

How to extend the compensation period

After being laid off, a person needs to visit the labor exchange at his place of residence and register. Having done this within two weeks, the chance to extend compensation remains. If a civil servant in terms of employment does not employ a person in a new place of work due to lack of vacancies or for some other reasons, he is authorized to make a decision on extending the payment of benefits at the expense of the previous employer while maintaining average earnings for at least one month.

Additional payments for staff reductions in 2018

Based on Art. 180 of the Labor Code of the Russian Federation, the employer has the legal right to offer the employee to terminate the employment relationship before date, indicated in the reduction order. If the citizen agrees, he receives additional monetary compensation in the amount of average earnings, calculated in proportion to the remaining time until the end of the notice period and the amount of severance pay. Compensation for redundancy is not retained for him, since the reason is a mutual agreement of the parties or own wish employee.

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