Receiving payments upon dismissal of one's own free will is the right of any employee, and this includes not only wages for the period worked, but also a number of other accruals.

Knowing and being able to defend your rights are important skills that will allow you to receive from your employer the full amount of money that is required by law.

If you resign at your own request, the termination process labor relations initiated by the employee of the organization himself.

According to Russian labor legislation, after notifying the employer of your intention to quit, you need to work for another two weeks, during which he has the opportunity to select another person for the vacated position.

By mutual agreement of the parties employment contract the period may be reduced. In any case, the first document for formalizing dismissal is a written statement.

It is also important for the resigning employee to keep in mind that he can withdraw his application up to the end of the required two weeks of work. This possibility is provided for by law, so the employer does not have the right to refuse, even if he has already found a replacement employee (except for the case when a new employee cannot be refused - for example, when transferring from another company).

In order to avoid violation of his rights, the employee must notify the refusal of dismissal also in the form of a written statement, which can subsequently be used as evidence of a violation of his rights in case of forced termination of the employment agreement.

Upon termination of the relationship, a work book is filled out and returned to the employee along with other documents (for example, a diploma higher education) stored in the organization.

Dismissal during the probationary period

A probationary period is a period during which the employer evaluates how suitable a particular employee is for the position, and the employee, in turn, evaluates whether his expectations about job responsibilities coincide with reality.

The main feature of voluntary dismissal during the probationary period is the shortened period for consideration of the application. In particular, the employer must consider the application within three days and has no right to delay this period.

The length of the probationary period is set in labor agreement or an appendix to it. By general rule it cannot exceed three months. However, for management positions this period can be extended to 6 months.

For fixed-term employment contracts for a period of up to 2 months, a trial period cannot be established in principle, and for contracts up to six months, the maximum trial period is two weeks. In any of the above cases, the employee is not required to provide reasons for his dismissal, and has the right to terminate the employment contract at any time.

Workers at probationary period have the same rights to receive severance payments as regular employees of the organization.

What should an employee be paid?

Let's consider what estimated payments the employer must pay upon dismissal at his own request.

According to labor legislation, a resigning employee is entitled to two mandatory types of payments:

• salary for the period worked;
• compensatory payment for unused vacations.

Wages must include not only salary, but also everything provided for in the contract or local regulations allowances, bonuses, etc. As for compensation for vacations (payment of vacation pay), there are two options for the development of the situation: the employee either agrees to the payment, or takes a vacation with subsequent dismissal. In the second case, the final settlement with the employee and the return of the work book must be made before he goes on vacation.

There are rarely situations when an employee takes sick leave during vacation - in such a situation he is entitled to temporary disability benefits, but the period of vacation for sick days is not extended. The provisions of the collective agreement may provide for other types of payments due to resigning employees, but such contracts are rare.

If you quit at your own request, there is no severance pay - labor legislation regulates its payment only when the company is liquidated or the workforce is reduced.

Payout calculations with examples

Payroll preparation

The salary paid upon dismissal depends on what payment system is adopted at the enterprise. Examples:

• Time system– in this case, payment is made for days worked. If the salary was 25,000 rubles, and out of 22 working days 12 were actually worked, then the salary at the time of dismissal will be: 25,000 / 22 * ​​12 = 13,636 rubles.
• Piece system– with such a system, it does not matter how many days the employee has worked. The results of his work are measured in specific natural indicators, for example, in units of manufactured products. Let’s assume that during the month in which the employment contract is terminated, the employee produced 25 products, and the rate for each of them is 400 rubles. Then the salary due to him will be: 25 * 400 = 10,000 rubles.

In practice, any other payment system can be used - variable piecework, progressive piecework, bonus, etc. However, the above forms are most common.

Compensation calculation

Calculating compensation for unused vacation is a more labor-intensive process - accountants most often use special software for this.

In simplified form, it can be represented as the following sequence of actions:

• Determination of length of service for granting leave. To do this, the date of hiring is subtracted from the date of dismissal. Periods of being on administrative leave at one's own expense for more than 14 days are also excluded from the length of service. This results in a certain number of full months and days, which are rounded according to the following principle: less than 15 days - down, more than 15 days - up.
• Calculation of the required number of vacation days based on length of service and the provisions of the employment contract.
• Determining the number of unused vacation days by subtracting actually used vacations from the calculated value.
• Calculation of average daily earnings: wages for the previous 12 months divided by the actual time worked for a given period.
• Calculation of compensation.

For example, an employee was hired on August 13, 2015, and fired on September 16, 2016. He did not take vacations at his own expense, which means his work experience was 13 months and 10 days. For compensation purposes, the period will be 13 months (rounded down).

According to the employment contract, the employee is entitled to 36 days of vacation, then the vacation allotted to him will be 36 / 12 * 13 = 39 days. In fact, he used 15 days in June 2016, then the number of unused days was 39 - 15 = 24 days. The salary for the previous year amounted to 460,000 rubles, the period was fully worked (except for vacation time).

Then the average earnings per day will be: 460,000 / (29.3*11 + 29.3/30*15) = 1365.19 rubles, where 29.3 is the average number of days in a month (according to the Labor Code of the Russian Federation), 30 is the number days in June 2016, 15 – actual number of days worked in June 2016. Thus, compensation for unused vacation will be: 1365.19 * 24 = 32764.56 rubles.

Payment terms

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 norms of the 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 who are subject to dismissal about the need to present necessary documents, confirming the right to the benefit. 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?

According to labor law, there are prohibitions on layoffs. 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 due 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 in case of dismissal due to staff reduction, it 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 monthly average wages. If, after the specified time period, the person does not get a job new job, no matter for what reason, the payment period for it 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 by him, since the reason is a mutual agreement of the parties or the employee’s own desire.

Video

The concepts of “downsizing” and “downsizing” are not equivalent:

1. Petrov and Ivanov are mechanics. The mechanic's position was removed. Result - Petrov and Ivanov were fired. Those. There are no more mechanics in the organization.
2. Petrov and Ivanov are mechanics. Management reduces the number of employees, incl. and from mechanics. Petrov is a family man and his production rate is higher than that of Ivanov.

   Result - Ivanov was fired, i.e. reduced the number of employees for it.

In order to simplify understanding, the word “abbreviation” is used in the text, implying (in this article!) the two above-mentioned terms at once.

What should you pay if you are fired due to redundancy?

So, redundancy payments - who pays the money and how? Payments due upon reduction can be divided into 2 parts:

• severance pay;
• cash allowance while looking for a new job.

Let's take a closer look at what the employer must pay upon layoffs.

Payment on the day of dismissal

In accordance with Art. 84.1, 140 and 178 of the Labor Code of the Russian Federation, on the last working day, the organization must pay the dismissed person in full: issue all personal documents and pay what is due according to the law and internal regulations.

Labor Code of the Russian Federation, Article 140. Payment terms upon dismissal

Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.
In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.

The basis for payments is the dismissal order. Gives money financially responsible person on receipt. The employee must receive:

IMPORTANT. The calculation does not always happen correctly: technical errors in time sheets and in accruals - the human factor cannot be written off. Therefore, it is natural to have disputes over the final amounts between the employee and the company.

In order to simplify the dismissal process, the legislator in Article 140 of the Labor Code of the Russian Federation provides that if there is a dispute over the amount of the payment, then on the day of dismissal the employer must pay the employee “his” amount, i.e. one that he has no doubt about the correctness of calculation.

Post-severance payments

Reduction – subject to the rule “keep those who cannot be fired” – is always the prerogative of the employer.

The employee does not have the right to appeal the decision to dismiss on this basis, only violations of the procedure. Therefore, the law, by giving companies such unilateral powers, provides special protection for workers.

This, as already noted:

• no less than 2 months for notifying employees about layoffs;
• cash allowance while looking for a job.

Article 178 indicates that the employer must “maintain” a worker who has been made redundant for up to 3 months.

During this time, it is almost always possible to find a job or start receiving unemployment benefits.

The work of these individuals is usually associated with difficult conditions - for example, in the Far North.

In case of layoff, the employer is obliged to pay the employee the first month's amount on the day of dismissal. It is issued in any case, even if the person has already found a new job. There is no need to return it.

For the second month

The benefit for the second month is paid no earlier than 2 months after the person leaves the company. In order to receive this money, you must write a free-form application and provide the original work record book, which does not contain any notes on the person’s acceptance to a new place of work.

Often, “redundant workers” deceive the former management and provide an “empty” work book, although they themselves are already working. It is impossible to protect against this, because there is no electronic document management with a common base of workers and employers in the Russian Federation.

For the third month

The process of receiving redundancy payments for an employee at the initiative of the employer for the third month is the most difficult and begins almost immediately after dismissal. So, To receive this payment, the dismissed person must:

• within 2 weeks from the layoff, register with the employment service;
• fail to get a job within 3 months;
• obtain a certificate from the SZN stating that it does not work and is registered.

The 2nd and 3rd points are quite difficult to fulfill, taking into account the fact that the person is registered with the body, the main function of which is to find work and place people in it. Those. the grounds for refusing a particular proposal must be extremely valid.

For example, Ivanov is offered a job at SZN that suits his qualifications, but does not suit him in terms of salary.

If he refuses, he will lose the employer’s redundancy payment for 3 months (much more than the proposed salary).

Therefore, it is best to get sick with an official sick leave. And hope that during this time the place will “go” to someone else.

Basically, redundancy payments from the company for the 3rd month are received by those who did not find a job due to the fault of the SZN. This can happen if all the vacancies offered are unsuitable jobs:

• by qualification;
• for health;
• distance from the place of residence and other parameters defined in Article 4 of the Employment Law.

Reduced payment of state unemployment benefits

Art. 31 of the Employment Law (No. 1032-1 of 1991) establishes the procedure for people who have been laid off to receive unemployment benefits.

You need to register as unemployed - to do this:

• 2 weeks after dismissal, come to SZM with your passport, employment certificate, salary certificate for the last 3 months and an application;
• If everything is in order with the documents, then the status will be assigned within 11 days from the acceptance of the application.

It is stipulated that a “redundant” worker who has not found a job begins to receive benefits only after the end of payments from the employer. That is, either after 3 or 6 months maximum.

Employer's liability for violation

If an employee’s rights are violated during layoffs, he must protect them and address:

• to the labor dispute commission;
• with a lawsuit;
• with a statement to the labor inspectorate, the prosecutor's office or the investigative department.

Administrative

The general liability of the employer for any “light” violation of labor rights is provided for in Art. 5.27 Code of Administrative Offences.

If the employer does not pay severance pay on time, then, upon inspection by the labor inspectorate or the prosecutor's office, administrative action will be initiated under this article.

The maximum penalty is a fine of 50 thousand rubles for repeated violation of the payment deadline. In the first case, in most cases, the employer is warned about the need to eliminate violations, i.e. pay money.

The statute of limitations according to 5.27 of the Code of Administrative Offenses is 2 months. It would seem, what about the rights of a fired person? But the legislator established such a period for a reason. Let's explain:

1. The company knows a priori how much and what it must pay. Ignorance of the norm of the Labor Code of the Russian Federation on the obligation to pay severance pay does not relieve the employer of duty and responsibility.
2. Sometimes there is nothing to pay the money or there are other reasons that prevent this. The law gives the employer up to 2 months to solve the problems and give the dismissed person what he is owed.

   It should be noted that 2 months is a period for a former employee, who disposes of it at his own discretion and can contact the labor inspectorate even on the first day of the delay.

3. A long delay in payment in full is a criminal offense, if there is an offense.

Criminal

Criminal liability for non-payment of severance pay is provided for in Art. 145.1. Criminal Code in two versions - for partial and complete non-payment of money.

2 months is the main aggravating feature of the crime, which, along with selfish intent, distinguishes non-payment under Article 145.1 of the Criminal Code from 5.27 of the Code of Administrative Offences.

If the deadline for administrative work has passed, and the investigator does not see the corpus delicti, the employee can go to court or to the labor dispute commission.

Now you know what the employer pays during layoffs. Be careful, and then you will not be deceived.

The final settlement with the employee upon his dismissal implies the payment of funds that are due to the latter for the entire period of his employment. 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 such a 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.

Grounds

The final payment upon dismissal is made in all cases of termination of the 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 rest 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 is one more 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 enterprise from which the employee is leaving, in mandatory must pay him compensation for vacation that was not used during the entire period of work. 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 the exact number of days or months of work of the person.

The amount of vacation pay upon dismissal is calculated as follows:

1. 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.
2. 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 Central Bank RF. 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 duties, 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:

1. Liquidation of the employer's organization.
2. Staff reduction.
3. Termination of an employment contract when a citizen is unable to perform duties due to illness.
4. Conscription into the army.
5. With a complete loss of previous working ability.
6. Reinstatement to previous position by court decision.
7. 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:

1. 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.
2. In case of complete loss of a citizen’s ability to work.
3. If the terms of the employment contract change.
4. 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. Otherwise, personal income tax is 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 calculation is made from all due to the employee sums 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 laws, 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 damages and compensation for the vacation used, which he had 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 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 unused vacation is charged 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 had found a new job in February or March, compensation would have been calculated in proportion to the 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 place of work before the reduction, which is confirmed by an entry in 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 the employment relationship early. 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 documents that he signs and become familiar with labor legislation in order to prevent violation of their 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 required severance payments due to staff reduction are made 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.