Liquidation of a company involves the complete cessation of the activities of a legal entity, and its responsibilities are not transferred to other enterprises on the basis of succession rights. As a result of the procedure, the legal entity is excluded from the Unified State Register of Legal Entities and ceases to conduct business activities.

Subsequently, the bankruptcy procedure stage of receivership, the dismissal of employees is no different from layoffs during ordinary liquidation.

An integral stage of the liquidation procedure is the dismissal of all employees. Before the closure of the enterprise, all payments to employees must be made. The liquidation commission is responsible for these actions during the closure of the company. Its responsibilities include accrual of all due payments and tax fees until the moment of liquidation and final dismissal of workers.

In essence, the process of dismissing employees coincides with termination employment contract with a reduction in the total number of personnel. But he has one most important distinctive feature: Absolutely all employees are subject to dismissal during liquidation, even those who are endowed by the state with certain social guarantees(single mothers, veterans, pregnant women, etc.).

It is important to take into account that their dismissal is allowed only during the liquidation of the enterprise, and not during the reorganization of the legal entity. In the latter case, employees can retain their positions.

Stages of dismissal of employees when closing a company

The process of dismissal when closing a company is multi-stage, it consists of the following steps:

1. A decision is made on liquidation by the founders and approval is obtained from the Tax Inspectorate. The decision on liquidation must be made in writing, or there is already a valid court decision on this.
2. Employees, the trade union and the Employment Center are notified.
3. Dismissal orders are drawn up.
4. The final payment is made and a note is made in the labor report.

It is worth noting that if, despite the decision to liquidate, the company has not closed, employees have the right to apply for reinstatement in their previous position.

Typically, not all employees quit at once. . The first to be laid off production workshops, then - administrative workers. Last but not least, dismissal concerns members of the liquidation commission.

Notifying employees before planned dismissal

According to Article 180 of the Labor Code of the Russian Federation, all employees of the enterprise must be notified of the upcoming layoff at least two months before the specified event. The dismissal of personnel cannot coincide in date with the date of closure of the enterprise due to the need to pay severance pay.

A two-month period is necessary for those being dismissed so that they can find new job. Similar notice periods are provided for the trade union and the Employment Center. If the employer does not meet the specified time frame, he faces administrative liability. Responsible persons will be fined 300-500 rubles, while for an enterprise the sanctions are more serious and amount to 3000-5000 rubles.

Employees can quit without waiting for the appointed period for terminating the contract, but only if at will. This will not in any way affect the amount of payments they are entitled to due to the reduction. On the contrary, the employee is entitled to additional compensation for the time that he did not work before the official layoff.

The form for notifying employees is not approved at the legislative level, so the liquidation commission has the right to develop it independently. This document should include the following information:

• Name legal entity;
• Full name of the employee, his position and department;
• details of the enterprise's decision on liquidation;
• date of termination of the contract and the grounds for this.

The document is issued against signature. It is drawn up in two copies, one is given to the employee being laid off, the other with his signature remains in the custody of the employer.

The employee must confirm his/her familiarity with it. If the dismissed employee refuses to sign, you must send a notice by registered mail with notification of delivery. Then you don’t have to worry about unfounded claims from the authorities controlling the reduction of violations of the established notice procedure for dismissal.

Employment service notification

The company must notify the employment center in writing of the mass layoff of all employees. This is required to be done upon liquidation of all organizational and legal forms (LLC, JSC) with more than 15 employees. Those. if in company less people, then this step can be skipped.

The deadlines for notifying the regional employment service are as follows:

• 30 days for more than 50 people;
• 60 days – if the number of employees is more than 200.

At the regional level, different deadlines for notification may be established. The employment law also emphasizes that if liquidation involves massive redundancies, a three-month notice period is allowed.

Payment of compensation and severance pay to the dismissed person

In the process of dismissing an employee during liquidation, he is paid:

• salary and all salary debts (if any) for the time actually worked;
• monetary compensation for unused vacation (according to Article 127) and for additional leave, if it is required by law;
• compensation for early termination of an employment contract (if this period was less than 2 months after notification);
• severance pay (under Article 178).

Other payments, such as bonuses, are made only at the request of the employer.

Article 140 of the Labor Code of the Russian Federation indicates that all payments are made to the dismissed person on the day of termination of the employment contract. Or, if the employee did not work on the specified day (for example, was on sick leave), then no later than the next working day.

When calculating severance pay, the employee’s average monthly earnings for the previous two years are taken into account. But bonuses and allowances that the employee received during the period of service are not included in the calculations.

Article 178 of the Labor Code of the Russian Federation provides for material support for those dismissed from the employer until their upcoming employment. Their relationship with the former employee does not end on the day of dismissal. Severance pay must be paid for at least two more months after termination of the employment contract.

The law has one caveat: if former employees manage to find a new job before the two-month period expires, severance payments stop. The Labor Code provides grounds not only for shortening periods of material support, but also for its extension.

Thus, the two-month period can be extended by another month if, 14 days after dismissal, the employee contacted the employment service and two months from that moment he was still unable to find a job for objective reasons. This payment is made from the funds of the Employment Center.

Workers Far North receive severance pay for a minimum of three months, and a maximum of six months according to the decision of the Employment Service.

Compensation payments are subject to personal income tax on a general basis in the amount of 13%. But they are charged all payments for pension and social insurance. If necessary, the employer withholds alimony from the compensation amount.

Entry into the work book upon liquidation of an enterprise

When dismissing personnel due to liquidation, an entry about this must be made in the work book with reference to the Labor Code. The book must be issued to employees directly on the day of dismissal. If an enterprise does not have the opportunity to personally issue a document to an employee (for example, due to the fact that he did not show up for work on the last day), then in order to exclude claims, it is necessary to send a notification to the employee about the need to receive a work permit or to obtain his consent to send it by email. mail.

In the labor report, in the reason for dismissal field, a note is made that the employee was dismissed due to the liquidation of the enterprise with reference to clause 1 of Art. 81. Labor Code of the Russian Federation. It is also necessary to make a note about the termination of the employment contract.

Sometimes unscrupulous employers, in order to save on severance payments, indicate other grounds for separation in the employment contract: for example, their own desire (Article 77, paragraph 3 and Article 80) or by agreement of the parties (Article 77, paragraph 1, Article 78) . But according to the law, the employer will be able to do this only with the consent of the parties.

Refuse to sign the dismissal order

Article 841 of the Labor Code specifies mandatory notification to an employee with a dismissal order. He must write on the document “I have read the order, date and signature.” Of course, no one has the right to force a person to sign; he can refuse. In this case, the refusal must be recorded and a report drawn up.

What should management do in this case? The TC does not contain detailed instructions. But refusal to sign the order does not serve as a basis for suspending the liquidation of the enterprise.

Dismissal of the head of a liquidated company

The procedure for dismissing a manager depends on whether he was included in the liquidation commission. If he does not become part of it, then the functions of the company’s management are taken over by a liquidation commission headed by a third party. It doesn't have to be former director. Then his powers cease from the moment the liquidation commission begins its work.

When a director is appointed to the position of liquidator, he is the last to resign, after documentation termination of the enterprise's activities. Together with the manager, other members of the liquidation commission are dismissed: personnel officers, lawyers, accountants (i.e., all those specialists who are directly involved in the closure procedure).

The dismissal of a director must be recorded separately. When paying compensation to him, it is allowed to include additional bonuses. Otherwise, the procedure for dismissing a manager is no different from the standard one.

Dismissal of pregnant women upon closure of a company

By general rules Pregnant women and women on maternity leave cannot be dismissed at the initiative of the enterprise, solely at their own request. This rule has only one exception: liquidation of the enterprise. Before closing the company, the liquidation commission is obliged to terminate absolutely all employment contracts with employees, including pregnant women.

If an enterprise closes its branch located far from the head office, then the dismissal of women is carried out at legally taking into account Article 81 of the Labor Code. But if one branch closes, and a similar company opens in the same area, then the woman is simply transferred to a new division for the same position.

Pregnant women and women on maternity leave are given notice of dismissal on a general basis: 2 months in advance.

If a maternity leaver is fired, then the key aspect that worries the woman is how maternity benefits and benefits for the child will be calculated. If the woman did not go on maternity leave before liquidation, then maternity benefits will be paid from Social Security funds. Such pregnant women find themselves in a particularly disadvantageous position: their benefit amount will be only 515 rubles. per month.

The amount of child care benefits is calculated according to the minimum wage for that year. It does not exceed 3000 rubles. – for 1st child and 6000 rub. - for two.

But if the vacation began before the liquidation, then maternity benefits are accrued taking into account the average earnings for 2 years. Care allowance will also be paid at 40% of average earnings. Initially, it will be transferred by the employer; after the liquidation procedure is completed, the woman will need to contact Social Security.

Reduction of pensioners and seasonal workers

Such company employees are notified of dismissal on standard grounds. Individuals do not receive severance pay equivalent to that of the main staff. Seasonal workers receive it in a limited amount, equal to their two-week average earnings.

There are some specifics in the timing of notifying employees about their upcoming dismissal. The Labor Code provides for the following time frames:

• for pensioners - at least two months before dismissal (there is an indication of this in Article 180);
• for persons who have entered into fixed-term employment contracts for less than 60 days – up to 3 days (under Article 292);
• for employees involved in seasonal work - at least 7 days before the upcoming dismissal (Article 296).

Consequences of dismissal and further employment for an employee upon liquidation of an enterprise

Losing a job is always a rather difficult period in a person’s life. But the situation in which former employees of a liquidating company find themselves is not so catastrophic. The Labor Code strictly protects their rights.

Thus, they are provided with severance pay in the amount of average monthly earnings for two months. For comparison, persons who resigned of their own free will are deprived of this privilege. They can only count on unemployment benefits, the amount of which in the Russian Federation is very small.

The future employment prospects for former employees are quite good. After all, their dismissal is not related to violation labor discipline, and with the closure of the enterprise. Much will depend on their qualifications and personal achievements at their previous place of work. Employees will have two months to find a new job, because they must be notified in advance.

Assistance in finding employment will be provided to them by the employment center. If desired, they can also receive government subsidies to start a business.

Typically, if a company is liquidated in name only, employees who have proven themselves to be the best side, are employed in a new place.

Of course, dismissal during liquidation has its disadvantages. Thus, this procedure affects even the most socially vulnerable categories of citizens, for whom it will be very difficult to find a new job. These are, in particular, pregnant women and pensioners.

There is also a big risk that finding a new job that matches the level of qualifications of the specialists will not be so easy.

If during the liquidation of an enterprise, an employee’s rights are violated, he can complain to the prosecutor’s office or the labor safety inspectorate (or immediately write a statement to the court). For claims, there is an appeal period of 1 month.

Liquidation of an organization - termination of the activities of a legal entity, liquidation without transfer of responsibilities and rights to other persons.

Notice of dismissal

According to, the liquidation of an enterprise for employees begins with the signing of a notice of dismissal. Management is required to notify employees of future dismissal in writing and two months in advance.(Part 2, Art. 80). This also applies to those who work part-time in the organization.

The notice is drawn up in two copies. According to Article 14 of the Labor Code of the Russian Federation, the period of two months begins after the notice signed by the dismissed person. If the employee suddenly refuses to sign the notice, then an act of refusal is drawn up, which is signed by members of the liquidation commission.

During liquidation, all employees are dismissed, incl. minors, expectant mothers, those who are on vacation, on sick leave, because the organization ceases to function.

Dismissal of employees when a company is liquidated

Upon dismissal due to liquidation, the employer undertakes to pay the employee:

• salary for the days the employee actually worked in the month;
• behind unused vacation- compensation;
• severance pay.

To the fired benefits are paid in the amount of the average monthly salary, he is followed by the preservation of the average monthly earnings until he finds a job, however, no more than 2 months from the date of departure (including severance pay).

You must say goodbye to the dismissed employee on the last day of work. If the employee was not at work on the day of dismissal, then the money is paid to him the next day after he applied for them.

When two months have passed, the dismissal is formalized. The employee familiarizes himself with the order with his signature. Afterwards, the following entry is entered into the dismissed person: “Dismissed due to the liquidation of the organization, paragraph 1 of Article 81 of the Labor Code Russian Federation" Then it is given back on the day it stopped. If the dismissed person is not at work, then he is sent a notification about the need to pick up his work record, or agree to send it by mail. From the day the notification is sent, the organization declines responsibility for the delay in receiving its work permit.(84 art.).

With the consent of the employee, the employer may terminate the employment contract before the two-month period has passed. Although, then another compensation is paid, equal to the employee’s average earnings, which is calculated in proportion to the time remaining before the notice period for dismissal expires.

Labor Code: liquidation of an enterprise and reduction of personnel or staff are almost the same. However, the law states that if the employer undertakes to offer the dismissed person another job that he has, that is, a vacant position. Although, when dismissal occurs due to the liquidation of the company, the employer is not obliged to do this.

Liquidation of an enterprise leads to the complete cessation of its activities. As a result, employment contracts with employees are terminated. In this article we will provide step by step instructions and we will tell you in what order dismissal occurs in connection with the liquidation of the organization.

Let's turn to the legislation

But the relationship between employees and the employer does not end there - in accordance with Article 178 of the Labor Code of the Russian Federation, severance pay is paid to dismissed employees for another 2 months. This guarantee is provided to provide financial support to dismissed workers until they are hired. Those who manage to find a new job earlier will lose their right to benefits from that moment on.

The period for receiving severance pay may be extended by another month if former employee of the liquidated company, no later than 2 weeks after dismissal, he contacted the employment service, but was unable to find a job within the allotted 2 months.

Step 8. We provide information to the military registration and enlistment office and the FSSP

If the organization has workers who are subject to military registration, information about their dismissal should be sent to the territorial military registration and enlistment office. This should be done no later than 2 weeks from the date of dismissal. The notification form can be obtained from the authority where the information is provided (Appendix 9 to Methodological recommendations General Staff of the RF Armed Forces on maintaining military records in organizations).

If there are employees in the organization who are subject to enforcement documents, information about their dismissal is immediately, in order to avoid a fine, sent to the territorial division of the FSSP where enforcement proceedings are being conducted. And the writs of execution must be returned.

When a company is liquidated, it will be necessary to part with its employees. Read the article about how to properly conduct dismissal and final settlement with employees.

The liquidation is carried out by the liquidation commission. It is appointed by the founders (participants) of the legal entity or the body that made the decision to liquidate the legal entity (Clause 2 of Article 62 of the Civil Code of the Russian Federation).

The liquidation commission must develop and approve a plan for liquidating the enterprise. In addition to clauses on drawing up an interim balance sheet, inventory of property, reconciliation with counterparties and tax authorities, the plan must also include a clause on the dismissal of personnel of the liquidated company.

DOCUMENTARY REGISTRATION OF DISMISSAL

When liquidating an enterprise, the employer has the right to dismiss all employees without exception (clause 1, part 1, article 81 of the Labor Code of the Russian Federation). Including those on vacation or sick leave, pregnant women, employees with children under three years of age, etc.

Warning about dismissal

For employees, the liquidation procedure begins with the fact that they are given notice of dismissal. Management is obliged to warn employees about the upcoming dismissal on receipt and at least two months in advance (Part 2 of Article 180 of the Labor Code of the Russian Federation). This applies to both main employees and those employees who work part-time in the organization. A sample notice is provided below.

Sample notice of upcoming dismissal due to liquidation of the organization

To the system administrator

information technology department

Pevtsov A.A.

NOTIFICATION

about the upcoming dismissal due to the liquidation of the organization

Dear Alexander Anatolyevich!

We would like to inform you that, based on the decision of the founders of Premiere LLC dated April 1, 2008 No. 5, the organization will be liquidated, and therefore the employment contract concluded with you is subject to early termination.

On June 30, 2008 (after at least two months from the date of receipt of this notice) you will be dismissed on the basis of paragraph 1 of part 1 of Article 81 of the Labor Code of the Russian Federation with payment of severance pay.

General Director Muzykantsky V.V. Musician

The notice has been reviewed by: Pevtsov A.A. Singers

If the employee refuses to sign the notice, the enterprise administration draws up a special act in which this fact is recorded. The act must be signed by representatives of the employer and any other employee. In this case, the two-month period begins from the day following the day of drawing up the act. See a sample act below.

...two months have passed

After two months after delivery of the notice of dismissal, the employer has the right to issue an order to dismiss the employee of the liquidated enterprise. The order is issued in form No. T-8, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. A sample order is given on p. 32.

Sample act of refusal of an employee to sign a notice

Society with limited liability"Premiere"

about the employee’s refusal to sign the notice

about the upcoming dismissal due to

with the liquidation of the enterprise and receiving it in hand

I, head of the HR department R.O. Fuga, drew up this act stating that in connection with the liquidation of Premiere LLC, employee A.A. Chaikin, who currently holds the position of lighting designer, was personally warned in writing about his upcoming dismissal on April 28, 2007.

He refused to sign the notice and receive it in his hands.

This fact is confirmed by witnesses:

— HR inspector Lira L.L. Lyra

— prompter Quietest A.A. The quietest

Head of HR Department Fuga R.O. Fugue

EMPLOYER'S OBLIGATIONS TO DISMISSED EMPLOYEES

For employees whose employment contract is terminated due to the liquidation of the enterprise, the administration is obliged to pay:

— wages for actually worked days in the month of dismissal;

— compensation for unused vacation;

- severance pay.

Dismissed employees must be paid on their last day of work. If an employee did not work on the day of dismissal, he is paid the money the next day after he applied for it. This is stated in Part 1 of Article 140 of the Labor Code.

To record and calculate wages and other payments due to an employee upon dismissal, a calculation note is used upon termination (termination) of an employment contract with an employee (dismissal) in form No. T-61, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. Sample drawing up a note-calculation is given on p. 39.

COMPENSATION FOR UNUSED LEAVE UPON DISMISSAL

Compensation is paid:

— for unused annual basic leave;

- additional holidays provided labor legislation.

What can an employee claim?

If an employee has not been on vacation for several years, then compensation is paid to him for all years. This is stated in Part 1 of Article 127 of the Labor Code.

An employee who works for an organization for less than six months is paid compensation for unused vacation in accordance with the general procedure.

If the duration of an employee’s vacation is set in calendar days, then compensation for unused vacation is calculated based on the number of unused calendar days. If additional leave is provided in working days, then compensation is calculated based on the number of working days.

To date the only document, which explains the procedure for calculating the amount of compensation, are the Rules on regular and additional leaves, approved by the People's Commissariat of Labor of the USSR dated 04/30/30 No. 169. They are applied to the extent that does not contradict the Labor Code (Article 423 of the Labor Code of the Russian Federation).

First you need to determine the number of unused calendar days of vacation. It should be taken into account that the duration of annual paid leave is 28 calendar days (Part 1 of Article 115 of the Labor Code of the Russian Federation). Vacation is granted not for the calendar year, but for the working year. The first working year begins from the first day of work under the employment contract and ends 12 calendar months later, provided that no events disrupt its course.

For each of the 12 calendar months of the working year, the employee is entitled to take 2.33 calendar days of vacation (28 calendar days: 12 months) (Rostrud letter No. 944-6 dated June 23, 2006).

Number of vacation days due to the employee for each month of work, multiply by the number of months worked by the employee. If the employee did not work the last month of the accounting year in full, rounding methods are used: less than 15 days are discarded, and 15 days or more are rounded up to the whole month (clause 35 of the Rules on regular vacations, approved by the People's Commissariat of Labor of the USSR dated April 30, 1930 No. 169).

When calculating compensation for unused vacation, the number of days of unused vacation cannot be rounded down (letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17).

The first working year for system administrator A.A. Pevtsov began on March 1, 2005. He did not have periods excluded from the length of service taken into account when granting leave, listed in Part 2 of Article 121 of the Labor Code. In total, from March 1, 2005 to June 30, 2008, he took 42 days of annual paid leave (in 2006 - 28 calendar days and in 2007 - 14 calendar days). It is necessary to determine the number of days of unused vacation.

SOLUTION. Let's determine how many calendar days of annual paid leave an employee could use starting from March 1, 2005:

— 28 calendar days — for the first working year — from 03/01/2005 to 02/28/2006;

— 28 calendar days — for the second working year — from 03/01/2006 to 02/28/2007;

— 28 calendar days — for the third working year — from 03/01/2007 to 02/29/2008;

- 9.32 calendar days (2.33 calendar days # 4 months) - for the fourth working year - from 03/01/2008 to 06/30/2008.

A total of 93.32 calendar days. Thus, the employee did not use 51.32 calendar days (93.32 calendar days - 42 calendar days). Payment is due within 52 calendar days.

To determine the amount of compensation for unused vacation, you must multiply the amount of average daily earnings by the number of unused vacation days. The procedure for calculating average daily earnings is given in paragraph 10 of the Regulations on the specifics of calculating average wages, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

Accounting

In accounting, the amount of compensation for unused vacation is included in the current expenses of the organization (clause 5 of PBU 10/99 “Expenses of the organization”) and is taken into account on the same cost accounts as wages:

DEBIT 20 (26, 44...) CREDIT 70

— compensation for unused vacation is accrued;

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”

— personal income tax withheld;

DEBIT 70 CREDIT 50

— compensation was issued for unused vacation.

Tax accounting

Basic annual paid leave. Amount of compensation for unused basic leave upon dismissal:

— included in labor costs when calculating income tax (clause 8 of Article 255 of the Tax Code of the Russian Federation);

— subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation);

— not subject to unified social tax, since such a payment is compensatory (subclause 2, clause 1, article 238 of the Tax Code of the Russian Federation);

- not subject to insurance premiums for mandatory pension insurance(v. 10 Federal Law dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation”, hereinafter referred to as Law No. 167-FZ);

— not subject to contributions for injuries (clause 1 of the List of payments that are not charged insurance premiums in the FSS of Russia, approved by Decree of the Government of the Russian Federation dated 07.07.99 No. 765, hereinafter referred to as the List of payments for which contributions to the FSS of Russia are not accrued).

Summary information on the taxation of compensation for unused annual paid leave is given in the table on p. 44.

EXAMPLE 2. Let's use the data from example 1. System administrator A.A. Pevtsov did not take 52 calendar days of annual paid leave.

To calculate compensation for unused vacation, it is necessary to determine the average daily earnings of A.A. Pevtsova. The billing period - from June 1, 2007 to May 31, 2008 - it worked out completely. The employee's salary is RUB 29,400. For 12 months of the billing period, the employee was accrued 352,800 rubles. (RUB 29,400 #12 months). It is necessary to determine the amount of compensation for unused vacation, the amount of earnings for June, and reflect it on the accounts accounting entries for the accrual and taxation of these amounts.

SOLUTION. The average daily earnings is 1000 rubles. (RUB 352,800: 12 months: 29.4 calendar days), where 29.4 - monthly average calendar days.

Compensation for unused vacation will be 52,000 rubles. (1000 RUR # #52 calendar days).

In accounting, the accountant made the following entries:

DEBIT 26 CREDIT 70

— 81,400 rub. (29,400 rubles + 52,000 rubles) - wages for June and compensation for unused vacation were accrued;

DEBIT 70 CREDIT 68 subaccount “Calculations for personal income tax”

— 10,582 rub. (RUB 81,400#13%) - personal income tax withheld;

DEBIT 70 CREDIT 50

— 70,818 rub. (81,400 rubles - 10,582 rubles) - the employee was paid wages for June and compensation for unused vacation.

Additional paid leave. Additional leaves may be provided not only by labor legislation, but also by collective agreements. The procedure for their taxation depends on this circumstance.

If additional leave is provided for by labor legislation, then taxes on compensation amounts for unused additional leave upon dismissal are accrued in the same manner as when paying compensation for unused annual paid leave.

Expenses for payment of compensation for unused additional leave, established by a collective agreement, but not provided for by labor legislation, are not taken into account when calculating income tax. This is stated in paragraph 24 of Article 270 of the Tax Code.

The following is not included in the amount of compensation:

— Unified Social Tax (clause 3 of Article 236 of the Tax Code of the Russian Federation);

— insurance contributions for compulsory pension insurance (clause 2 of article 10 of Law No. 167-FZ);

— contributions for injuries (clause 1 of the List of payments for which insurance premiums are not charged to the Social Insurance Fund of Russia).

Summary data on the taxation of compensation for unused additional leave is given in the table on p. 44.

TERMINATION PAY

Severance pay is intended to compensate the employee for earnings that he will not be able to receive in the month following the day of dismissal.

Severance pay is paid:

— in the amount of average monthly earnings (Part 1 of Article 178 of the Labor Code of the Russian Federation);

- in the amount of two weeks' average earnings - for workers employed in seasonal work (Part 3 of Article 296 of the Labor Code of the Russian Federation).

Part-time employees are paid severance pay in full.

If an employee has entered into an employment contract for a period of up to two months, severance pay upon dismissal is not paid (Part 3 of Article 292 of the Labor Code of the Russian Federation).

Severance pay is calculated based on the number of working days in the first month after dismissal and average daily earnings. Please note: the average daily earnings for calculating severance pay are determined differently than the average daily earnings for calculating compensation for unused vacation provided in calendar days. It is calculated by dividing the amount of wages actually accrued in the billing period by the number of working days actually worked during this period (clause 9 of the Regulations on the specifics of calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

EXAMPLE 3. Based on the data in example 2, it is necessary to calculate A.A.’s severance pay. Pevtsov.

SOLUTION. We take the same amount of accrued earnings for the billing period from June 1, 2007 to May 31, 2008 - 352,800 rubles. And the number of working days actually worked during this period is 249.

The average daily earnings is 1416.87 rubles. (RUB 352,800: 249 work days).

The number of working days in July 2008 (according to the production calendar) is 23.

Thus, the employee was accrued severance pay in the amount of RUB 32,588.01. (RUB 1,416.87#23 working days).

Severance pay in excess of the norm

An employment or collective agreement may provide for additional grounds for payment of severance pay compared to labor legislation, as well as establish increased amounts of benefits (Part 4 of Article 178 of the Labor Code of the Russian Federation). Such benefits are paid based on the decision of the owners of the organization.

AVERAGE MONTHLY EARNINGS FOR THE PERIOD OF EMPLOYMENT

In addition to severance pay, labor legislation guarantees that employees dismissed due to the liquidation of an enterprise will retain their average monthly earnings for the period of employment (Part 1 of Article 178 of the Labor Code of the Russian Federation).

Procedure for appointment and calculation

The average monthly salary for the period of employment is retained by the former employee for two months after dismissal. In this case, the amount of severance pay paid to the employee upon dismissal is counted against payments for the first month of the employment period (Part 1 of Article 178 of the Labor Code of the Russian Federation). Please note: if severance pay is paid in advance regardless of the fact of employment of the former employee, then the average earnings for the period of employment are after the end of the second month and based on supporting documents.

The employee will receive an average monthly salary only if he is unable to get a new job. To confirm this fact, the former employee must present a work record book. If an employee entered into an employment contract during the second month, then he should be paid the average salary only for those days of the second month until he was employed.

EXAMPLE 4. On September 1, 2008, former employee A.A. contacted Premiere LLC. Pevtsov, dismissed on June 30, 2008 due to the liquidation of the organization, with a request to pay him the average monthly salary for August (the second month after dismissal). A.A. Pevtsov got a job on August 20, 2008. As confirmation, he presented a copy of his work book certified for his new place of work. It is necessary to determine the amount of average monthly earnings for the second month (from August 1 to August 19, 2008) according to the five-day calendar working week within 13 working days.

SOLUTION. The average monthly earnings amounted to 18,419.31 rubles. (RUB 1,416.87#13 working days).

By decision of the employment service, the employer will have to pay the average monthly salary for the third month if, during the first two weeks after dismissal, the employee applied to the employment service and did not find a job (Part 2 of Article 178 of the Labor Code of the Russian Federation).

In accounting, the amount of average monthly earnings for the period of employment is included in expenses for common types activities (clause 5 of PBU 10/99).

Please note: if at the time of application the organization has already been liquidated, then the employee will not be able to receive the average monthly salary for the period of employment for the third month.

Who has the right to maintain average earnings for the period of employment

The right to receive average earnings for the period of employment depends on the terms of the employment contract and the availability of special benefits for the employee himself.

There is no right. Average earnings for the period of employment are not paid:

- part-time workers, since they have a job at their main place of employment;

— employees hired for seasonal work (Part 3 of Article 296 of the Labor Code of the Russian Federation);

- employees with whom an employment contract has been concluded for a period of up to two months (Part 3 of Article 292 of the Labor Code of the Russian Federation).

Northerners. Employees dismissed from organizations located in the Far North and equivalent areas are retained their average monthly earnings for the period of employment, but not more than three months from the date of dismissal (including severance pay). This is established in part 1 of article 318 of the Labor Code.

Based on the decision of the employment service, the average salary can be retained for former northern workers for a period of up to six months. But only if the employee applied to the employment service within a month from the date of dismissal, but was not employed (Part 2 of Article 318 of the Labor Code of the Russian Federation).

The amount of average earnings in this case is also calculated in accordance with Article 139 of the Labor Code.

In the same order, the average salary for the period of employment should be paid to employees who, before dismissal due to liquidation, worked:

- in areas that do not belong to the regions of the Far North and equivalent areas, but are included in the list of territories where regional coefficients and percentage bonuses are paid to wages(Decision of the Supreme Court of the Russian Federation dated November 11, 2005 No. 53-B05-9);

- on the territory of closed administrative-territorial formations (clause 4 of article 7 of the Law of the Russian Federation of July 14, 1992 No. 3297-1 “On closed administrative-territorial formation”).

Pensioners dismissed due to the liquidation of the organization. Despite the fact that pensioners are not recognized as unemployed (clause 3 of Article 3 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment of the Population in the Russian Federation”), the organization is obliged to pay them the average salary for the period of employment. The fact is that working pensioners have the same rights as other employees of the organization (Article 178 of the Labor Code of the Russian Federation). This is stated in the letter of the Ministry of Finance of Russia dated March 15, 2006 No. 03-03-04/1/234.

ADDITIONAL COMPENSATION FOR EARLY TERMINATION OF AN EMPLOYMENT CONTRACT

The employer has the right to terminate the employment contract with the employee before the expiration of two months from the date of his notification (Part 3 of Article 180 of the Labor Code of the Russian Federation). But this is possible only with the written consent of the employee and subject to payment of additional compensation in the amount of average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal.

Additional compensation is calculated in the same manner as severance pay and is paid to the employee on the day of dismissal (Part 3 of Article 180 of the Labor Code of the Russian Federation).

In accounting, the amount of additional compensation is included in expenses for ordinary activities (clause 5 of PBU 10/99).

The letter of the Ministry of Finance of Russia dated April 12, 2006 No. 03-05-02-04/45 states that additional compensation is taken into account as part of labor costs (clause 9 of Article 255 of the Tax Code of the Russian Federation) and is not subject to personal income tax (clause 3 of Art. 217 of the Tax Code of the Russian Federation). In addition, additional compensation is not subject to unified social tax (subclause 2, clause 1, article 238 of the Tax Code of the Russian Federation), contributions for compulsory pension insurance (clause 2, article 10 of Law No. 167-FZ), contributions for injuries (clause 1 of the List of payments , for which contributions to the Federal Social Insurance Fund of Russia are not calculated).

A summary of the tax treatment of compensation is provided in the table below.

Table. Taxation of payments upon dismissal of an employee due to liquidation of an organization

Dismissal due to liquidation of the enterprise - This is stress for workers due to loss of earnings. The legislator has provided for them some guarantees and compensation. Meanwhile, unreliable employers, taking advantage of the legal illiteracy of employees, cover up other types of reform of the company’s activities with liquidation and force them to resign of their own free will. We will talk about all aspects of dismissal associated with the liquidation of an enterprise in this article.

What is liquidation of an organization

Liquidation of an organization is a complex and rather lengthy procedure. ultimate goal which should include contacting the tax service with the necessary package of documents and excluding the enterprise from the unified state register of existing legal entities or individual entrepreneurs.

Liquidation of a company is carried out voluntarily by decision of the founders of a legal entity (IP) or compulsorily by a court decision.

In case of voluntary liquidation of an enterprise, a brief scheme of measures looks like this:

It becomes clear that after completion of all stages of liquidation, the enterprise ceases to exist and it does not have any legal successors. However, quite often employers disguise other forms of reorganization of activities as liquidation in order to get rid of unwanted employees for their own benefit.

The difference between the liquidation procedure and other forms of company reorganization

You can often hear from working citizens: “Our store (office, base) is being liquidated because the owner sold it (changed the name, address, director). And we were asked to write a letter of resignation of our own free will.”

Note! Dismissal at will is possible solely at the request of the employee, and not because of some external circumstances or someone else's requests. But in this case, the employer simply does not want to pay his employees upon dismissal.

The liquidation of an enterprise should be distinguished from such changes in the work of the organization as:

• change of company owner or management;
• change of name, address, location;
• reorganization of an enterprise by merging with another legal entity or merging two legal entities.

If the owner of an organization changes, in most cases this does not entail any changes for ordinary employees. The cashier or seller generally does not care who is listed as the founder of their LLC. If the new owner decides to change the organization’s management and personnel, he can carry out a staff reduction procedure, paying employees all the required amounts, or dismiss employees by agreement of the parties, also agreeing on the amount of compensation. Changing the name, address or location of the enterprise will not affect the work of the team at all, except for a possible change in the route to work.

In the event of a reorganization, when an organization merges or merges with another, it is obvious that some of the personnel becomes redundant, since there is no need for 2 directors, 2 personnel officers, etc. However, this does not mean that extra people should resign themselves. In this case, dismissal is also carried out as part of the staff reduction procedure or by agreement of the parties with the payment of severance pay.

The procedure for dismissing employees during liquidation of an organization

Dismissal upon liquidation of an enterprise is subject to an algorithm of actions that are prescribed in Labor Code of the Russian Federation and the Law of the Russian Federation “On Employment in the Russian Federation” dated April 19, 2001 No. 1032-1. In accordance with these legislative acts dismissal due to liquidation of the enterprise takes place in 5 stages:

The Labor Code of the Russian Federation provides for employees the opportunity to terminate an employment contract before 2 months have elapsed before the mass dismissal of employees. Consent to early dismissal on the part of the employee must be written, and the company is obliged to compensate him for the average earnings for the days remaining before the planned dismissal.

Dismissal due to liquidation of the enterprise dedicated to clause 1 of Art. 81 Labor Code of the Russian Federation. It is this norm that must be recorded in the work book as a basis for terminating the employment contract. However, at the request of employees, another reason may be indicated as a basis for termination of the employment contract:

• transfer to another place of work (clause 5 of article 77 of the Labor Code of the Russian Federation);
• the worker’s own desire (clause 3 of article 77 and article 80 of the Labor Code of the Russian Federation);
• agreement between the employee and the employer (clause 1 of article 77 and article 78 of the Labor Code of the Russian Federation).

In these cases, the company saves on payments to the employee provided for upon dismissal due to liquidation.

Severance pay upon dismissal due to liquidation of the organization

The amount of the benefit designed to compensate for the loss of work is established in Art. 178 Labor Code of the Russian Federation. When resigning due to the cessation of the organization's activities, the employee must receive:

• 1 average monthly salary upon calculation;
• 1 average monthly salary for the period of employment for 2 months

In exceptional cases, by decision of the employment service, a citizen can receive 1 more average salary if he is not employed within 3 months (provided that the employee is registered with the labor exchange within 2 weeks after dismissal).

As a rule, 2 average salaries are paid to employees at the enterprise immediately upon dismissal, but to receive the 3rd payment, you need to contact the employment service.

In addition to dismissal benefits due to liquidation, each employee must receive the usual payments upon termination of an employment contract:

• salary for hours worked;
• compensation for unused vacation days;
• other payments that may be provided for by the internal documents of the organization, for example a collective agreement.

Payments upon liquidation of an enterprise to women on maternity leave and on sick leave

After a company ceases operations, the most questions arise from those who are preparing to go on maternity leave, are on maternity leave, or fall ill after dismissal. Meanwhile, the state provides certain security for these most vulnerable categories of citizens.

In paragraphs 3 and 4 tbsp. 13 Federal Law “On Compulsory Social Insurance...” dated December 29, 2006 No. 255-FZ states that if former employee liquidated enterprise fell ill within a month after dismissal, payment according to sick leave is produced by the Social Insurance Fund, where you need to apply with documents within 6 months (but it’s better not to delay!). The same standards apply to expectant mothers who go on sick leave for pregnancy and childbirth.

As for workers dismissed during maternity leave or parental leave, after dismissal they need to contact the social security authority at their place of residence. You must submit a certificate of salary for the past 12 months to social security. Based on these documents, a monthly allowance will be calculated and paid in the amount of 40% of average earnings, and not the minimum as for the unemployed.

Important! Child care benefits will be paid only to those who have not registered with the employment service and, accordingly, do not receive unemployment benefits.

It is worth keeping in mind that receiving benefits for disability, maternity and child care through government organizations does not exclude or affect the receipt by employees of dismissal payments in connection with the liquidation of the enterprise.