Should severance pay be calculated from the date of dismissal on 05/08/2019 or from the date of the planned reduction on 07/07/2019?

Early dismissal due to reduction

This possibility is provided for in Part 3 of Art. 180 Labor Code of the Russian Federation.

The conditions for early dismissal are:

• written consent of the employee to the employer’s proposal to dismiss earlier than the period specified in the notice of dismissal due to reduction issued to the employee;
• payment to the employee of additional compensation (in fact, payment in the amount of average earnings for the time remaining until the date of dismissal - usually about two months).

Since the basis for dismissal specified in the order and work book will be clause 2, part 1, art. 81 of the Labor Code of the Russian Federation, the employee is entitled to all the guarantees and benefits established by law for laid-off employees.

Three salaries - severance pay

We look at the Labor Code of the Russian Federation, Article 178 “Severance pay. Payment of average monthly earnings for the period of employment or one-time compensation":

Upon termination of an employment contract due to... a reduction in the number or staff of the organization's employees, the dismissed employee is paid severance pay in the amount of average monthly earnings ( this time!
).

If the duration of the employee’s employment period exceeds one month, the employer is obliged to pay him the average monthly salary for the second month ( that’s two!)
from the date of dismissal or part of it in proportion to the period of employment falling on that month.

In exceptional cases, by decision of the employment service body, the employer is obliged to pay the employee the average monthly salary for the third month ( that’s three!
) from the date of dismissal or part of it in proportion to the period of employment falling on this month, provided that within fourteen working days from the date dismissal, the employee contacted this body and was not employed within two months from the date of dismissal.

How to correctly calculate additional compensation for early dismissal?

The average monthly salary of an employee, which is also used to calculate additional compensation, includes all payments provided for by the organization’s current remuneration system (Article 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating the average salary, approved.

Articles on the topic (click to view)

• What to do and where to go if you are not paid upon dismissal
• What to do if you are laid off at work
• What to do if the employer does not want to fire at his own request
• What to do if the date of the dismissal order is later than the date of dismissal
• What to do if the employer does not give the work book after dismissal
• What to do if you didn’t work officially, you were fired, you didn’t get paid
• What is the employer obliged to give the employee on the day of dismissal?

Government Decree No. 922 dated December 24, 2007 (hereinafter referred to as Regulation No. 922)).

Let's look at an example of calculating such compensation.

The employee was notified on 08/31/2017 of the upcoming dismissal due to reduction with the expiration of a 2-month period on 10/31/2017. With his written consent, the employment contract was terminated early on September 15, 2017. The salary of this employee is 50 thousand rubles. per month. How to calculate the amount of additional compensation for early dismissal if the pay period has been fully worked out?

Additional compensation for early dismissal is paid to a redundant employee for the period from 09/16/2017 to 10/31/2017. In this period, according to the 2020 production calendar, there are 32 working days.

Clause 9 of Regulation No. 922 prescribes the use of average daily earnings in determining average earnings in cases provided for by the Labor Code of the Russian Federation. Average earnings are found by multiplying average daily earnings by the number of days in the payable period.

In our situation, the average daily earnings are found by dividing the amount of wages actually accrued for the days worked in the billing period (including bonuses and remunerations in accordance with clause 15 of Regulation No. 922) by the number of days actually worked in this period.

The billing period is 248 working days.

The amount of additional compensation for early dismissal is 77,419.35 rubles. (RUB 2,419.35 x 32 working days).

An example of calculating compensation for early dismissal

For clarity, let's look at an example. Let’s say an employee was notified of a layoff on May 30, 2020. The notice period for dismissal in this case expires on 08/01/2020, but he agreed to resign on 07/03/2020.

First, you need to calculate the average daily earnings of the dismissed employee according to the rules of the regulations on average earnings, approved. Government Decree No. 922 dated December 24, 2007 (hereinafter referred to as the Regulations). For this:

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1. We determine the billing period in accordance with clause 4 of the Regulations. In our case, this will be the period from 07/01/2019 to 06/30/2020, that is, 12 months (calendar, from the 1st to the 30th/31st) preceding the dismissal.
2. We count the number of working days in a period. You need to focus on the work schedule in the organization. Provided that a 5-day working week with days off on Sunday and Saturday was established for this employee and he did not work only on national non-working days and holidays, there were 246 working days for the billing period.
3. We calculate days worked (clause 5 of the Regulations). Let’s assume that during the billing period, the employee was sick for 3 working days and was on vacation for 28 working days. Thus, out of 246 days, only 215 are considered worked.
4. We determine the basis for calculating compensation in accordance with paragraphs. 2–3 Provisions. Let’s assume that during the billing period the employee was accrued 430,000 rubles, of which salary is 400,000 rubles, vacation pay is 27,000 rubles. and sick leave payments - 3,000 rubles. The base in this case is 400,000 rubles. (other payments are not included in the calculation).
5. We calculate the average earnings per day by dividing the base by the number of days worked. In our case, the average daily earnings will ultimately be 1860.47 rubles.

Compensation is then calculated by multiplying the average daily earnings by the number of working days remaining before the notice period expires. For the period indicated in the example from 07/04/2020 to 07/31/2020 there will be 20 working days. Thus, by multiplying 1860.47 rubles. at 20 we will receive a compensation amount equal to RUB 37,209.40.

A complete list of payments to an employee in case of staff reduction. Receipt procedure

Staff reduction is a procedure that employers usually carry out in moments of crisis for the company. However, its use imposes certain obligations on the organization’s management towards dismissed employees.

The laws and regulations of the Russian Federation provide for compensation payments to workers so that they have the opportunity to survive the period of job search and employment in a new place without loss of income. Citizens can count on financial support for several months after dismissal.

What is an employee entitled to upon dismissal due to a reduction in staff?

If an employee is dismissed on this basis, he is entitled to the following payments:

• wages for the last month, equal to the days worked (Article 140 of the Labor Code);
• severance pay (Article 178 of the Labor Code of the Russian Federation);
• compensation for remaining unused vacation days (Article 127 of the Labor Code of the Russian Federation);
• financial support for 2 months from the date of layoff until new employment;
• financial assistance for the 3rd month after layoff, if the employee is registered with the Employment Center and has unemployed status;
• additional monetary compensation in case of dismissal of an employee before the end of the specified period before layoff (Article 180 of the Labor Code of the Russian Federation);
• other payments, if they were officially specified in the employment contract in accordance with Art. 135 Labor Code of the Russian Federation;
• payment of temporary disability certificates to citizens who have been injured or ill within 30 days after a reduction in the amount of 60% of the average wage for the last two years (clause 3 of Article 13 of Federal Law No. 255-FZ).

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

To calculate average monthly earnings, salary data is taken for the last 12 months before dismissal, excluding amounts paid for vacations and sick leave (Article 139 of the Labor Code of the Russian Federation).

This is important to know: Report on dismissal from the FSB

What fees and taxes are withheld?

When calculating severance pay, it is important to understand the procedure for registering dismissal and how calculations are made.

The Tax Code of the Russian Federation in article number 217 (in paragraph 3) determines that personal income tax does not apply to any type of compensation-type payments established by the laws, acts and regulations of the country, its constituent entities and local authorities, with the exception of compensation for vacation days which the employee did not take time off before dismissal.

At the same time, the legally provided part of severance payments is not subject to personal income tax .

The Labor Code of the Russian Federation in Article 178 determines that there is a possibility of increasing the amount of payments upon termination of the employment relationship, due to the provisions of collective and labor agreements, as well as other agreements between the dismissed person and the employer.

Wherein:

1. the amount of benefit payment exceeding the amount allowed by law, in part beyond the specified scope, is subject to taxation;
2. if severance pay is paid on the basis of agreements or grounds not specified in federal or local laws, such payment is also subject to personal income tax.

Attention! With regard to payments provided for by law, in the case of severance pay, as an upper limit, limits are determined at three employee salaries for normal situations.

Six salaries are provided for citizens who live in regions belonging to or equivalent to the far north.

The Tax Code of Russia states that compensation payments determined by the laws of the Russian Federation, constituent entities and local authorities, allocated in relation to issues of compensation and severance pay upon termination of employment, are not subject to single type social tax (UST) .

At the same time, as in the case of personal income tax, the unified social tax is burdened with payments that are made in excess of the values ​​​​noted in legislative and other government regulations. or mun. RF standards. All increased severance payments, including payments to management, are subject to mandatory taxation.

If compensation or benefits are not subject to UST, they also:

• 
  are not subject to accounting when calculating insurance pension contributions;

• are not taken into account when providing regular payments for compulsory insurance in relation to industrial injuries and accidents, occupational diseases.

Compensations and benefits provided upon termination of employment are included in the category of expenses in relation to compensation for income tax purposes.

This should take into account:

• according to Article 255 of the Tax Code - payment of compensation or benefits, which is taken into account in contracts (labor, collective) with the employee/s, are subject to definition as labor costs;
• if the agreements between the employee and the employer do not include a certain payment (incentive or compensation upon agreement of the parties, etc.), it cannot be included in the costs of remuneration;
• Payroll funds also include payments that are provided to employees during procedures for liquidating an organization and reducing staff/numbers, including payments for early termination of employment in such circumstances.

Important! The category of basic payments during dismissal includes severance benefits, compensation for vacations that were not taken off, as well as wages provided for the actually worked days of the last month of service.

The calculation of these categories basically takes into account the values ​​of days worked and the average salary for the reporting period.

During the article, we looked at various issues related to the calculation of severance pay, told how payroll is calculated upon dismissal, and how to do this procedure yourself using a formula. You learned how to correctly calculate your dismissal so as not to be deceived by your employers.

What accruals must the employer make?

The list of compensations and payments that laid-off workers should receive is specified in the Labor Code of the Russian Federation and other regulations.

Severance pay: calculation procedure, amount, terms

This compensation is a mandatory payment upon dismissal of an employee under paragraphs 1 and 2 of Art. 81 Labor Code of the Russian Federation. Features of the manual:

• compensation is paid upon dismissal for the month following the layoff, even if the employee intends to get a new job;
• its size is the amount of the employee’s average monthly earnings for the last year.

For the period from September 16 to October 15 inclusive, 22 working days are obtained. The period of the last 12 months of work, from September 16, 2018 to September 15, 2020, includes 247 working days. Vacation of 28 days is subtracted from them, resulting in 219 days. Average daily earnings are:

The severance pay is equal to: 22 * ​​1861.9 = 40961.8 rubles.

For some employees, according to the Labor Code of the Russian Federation, other payment amounts are provided:

• citizens who have signed an employment contract for a period of less than two months are not paid severance pay (Article 292 of the Labor Code of the Russian Federation);
• persons hired to perform seasonal work are provided with compensation in the amount of two weeks' average earnings (Article 296 of the Labor Code of the Russian Federation);
• citizens working in the Far North are provided with cash assistance in the amount of three average wages, which they can receive upon dismissal; by decision of the Central Labor Office, payment can be made up to six months after the layoff (Article 318 of the Labor Code of the Russian Federation);
• upon dismissal due to staff reduction of persons holding management positions, at the initiative of the employer, compensation is provided in the amount of three salaries (Article 279 of the Labor Code of the Russian Federation).

Article 296 of the Labor Code of the Russian Federation. Termination of an employment contract with employees engaged in seasonal work

An employee engaged in seasonal work is required to notify the employer in writing of the early termination of the employment contract three calendar days in advance.

The employer is obliged to warn an employee engaged in seasonal work about the upcoming dismissal due to the liquidation of the organization, reduction in the number or staff of the organization's employees in writing against signature at least seven calendar days in advance.

When an employment contract with an employee engaged in seasonal work is terminated due to the liquidation of the organization, reduction in the number or staff of the organization's employees, severance pay is paid in the amount of two weeks' average earnings.

Rules for calculating compensation during the job search

To receive this benefit, the following conditions must be met:

• registration with the Employment Center as an unemployed person was carried out within 14 days after the layoff;
• the search for work during the first month after dismissal was unsuccessful (with unemployed status).

The calculation of the compensation amount is carried out in the same way as the calculation of severance pay. The number of working days of the month is calculated and multiplied by the average daily earnings. The payment is made by the employer after the end of the pay period. Compensation for the third month is issued only by decision of the employment service for citizens registered with it.

What is the period of payment in the Far North?

Citizens dismissed from enterprises in the Far North have the right to receive monetary compensation within three months after dismissal. To do this, they do not have to register with the Center for Significance. Payment can be made in two ways:

• a lump sum of three salaries upon dismissal;
• payment of severance pay in the amount of average monthly earnings upon dismissal and receipt of compensation for the next two months on paydays.

This is important to know: Non-disclosure of trade secrets after dismissal

To extend the period of receiving financial assistance to six months, the following conditions must be met:

• registration with the Central Employment Service within 30 days after the layoff;
• lack of work and unemployed status;
• decision of the Central Bank on payment of compensation for 4, 5 and 6 months.

For unused vacation

1. The number of days is calculated using the formula: number of days of leave/12 months*number of months worked. It turns out 21 days.
2. Average daily earnings are calculated using the formula: average daily earnings = amount of annual earnings/12/29.3. It turns out 1262.8 rubles.
3. Amount of compensation = average daily earnings * number of unused vacation days. It turns out 26518.8 rubles.

Total I.I. Ivanov must be paid compensation in the amount of 26,518.8 rubles.

How is the salary of a dismissed employee calculated when a company is closed?

In the event that a decision is made regarding the liquidation of an enterprise, all its employees must be notified of the upcoming events on receipt. Legislative norms in the field of labor law require that such notice be given to all employees of the workforce two months before their dismissal. Only after this can appropriate orders be issued, on the basis of which all necessary financial calculations in this case must be made with each employee.

In cases where the management of an enterprise decides to cease its business activities, dismissal of employees is possible only if they are paid the full range of compensation due in this case.

When calculating employees dismissed due to the liquidation of an enterprise, they should be paid:

• salary for those days that they actually worked in the month during which the dismissal is made;
• compensation for unused vacation days;
• severance pay in accordance with the conditions specified in the employment contract signed when hiring employees.

The norms of Russian legislation establish that employees who are on the staff of the enterprise, as well as those working part-time, are paid severance pay in such an amount that its level is equal to or exceeds the average monthly salary. The salary itself must be accrued until the day indicated by the relevant order as the date of dismissal, including it. The amounts accrued by the accounting department must be issued to all employees on the last day of their work. In the same case, when the dismissed employee was registered temporarily or worked at the enterprise for less than two months, severance pay is not paid to him.

Two months before the date of dismissal of the first employee, the head of the enterprise is obliged to notify social services about the termination of all business activities by his company. Such notification shall be provided in writing. In addition, it must necessarily contain a list of positions of dismissed employees.

How is severance pay paid?

All required payments are issued to the employee on the day of dismissal. The accounting department of the enterprise is engaged in registration and calculations. To receive compensation for the second month, a citizen must provide his former employer with a work book to confirm his lack of work. To receive benefits for the third month, you will need an additional document from the Central Employment Center with a decision to provide compensation.

Severance compensation payments, which are accrued to an employee upon layoff, are not subject to income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation). The exception is an amount exceeding three times the average monthly salary and compensation for unused vacation days.

Salary calculator upon dismissal

First, the salary (wage) for an incomplete month

:

Let us assume that the monthly salary of Luzhitsky M.I. was 36 thousand rubles

, then for September
salary = salary/Krs x Kos
, where:

Cattle

— number of work shifts;

Kos

— number of shifts worked.

We substitute the numerical values ​​and get: Salary = 36000/21x14 = 24000 r

.

The dismissed person has 2 weeks of vacation that he did not use - he is entitled to compensation: KO = ZPRP / (12 x 29.3)x Code

, Where:

ZNRP

— salary for 12 months;

29,3

— established average monthly number of calendar days (cd);

Code

– number of vacation days.

KO = 36000/29.3x14 = 17201.37 r

.

In addition, Luzhitsky M.I. has the right to severance pay (VP) in the amount of 14 days: VP = SDZ x 10

working shifts,
SDZ = ZPRP:12:29.3 = 1228.67 rubles
,
VP = 1228.67x10 = 12286.70 rubles
. - this amount is not subject to income tax.

The total amount (IS) is calculated using the formula ZP + KO + VP - (ZP + KO) x 13%, IS = 24000 + 17201.37 + 12286.70 - (24000 + 17201.37) x 0.13 = 43674.75 ruble

, that’s exactly how much money Luzhitsky M.I. will receive the employee's payment within the agreed period after dismissal.

How to resign correctly in order to receive all compensation?

Upon dismissal due to staff reduction, you should:

1. Make sure you are not on the list of people who have a priority right to remain employed.
2. Demand the provision of vacancies if they are available.
3. Dismissal must be carried out under paragraph 1 or 2 of Art. 81 Labor Code of the Russian Federation. You should not make mistakes when writing an application or succumb to pressure from management and agree to dismissal by agreement of the parties. In this case, the employee loses the right to all benefits and payments provided by law.
4. It is necessary to register with the Employment Center before the expiration of 14 days after dismissal in order to receive cash payments within two months if it is not possible to find a job.

Severance pay in case of staff reduction is support for the period of searching for a new job. The procedure for calculation and payment is regulated by the legislative acts of the Russian Federation. The employer's accounting department handles the registration and calculation of severance pay and subsequent payments. For violation of payment deadlines or incorrect accrual, the organization may be held liable.

Entitled payments

During the process of formalizing the termination of employment relations, the dismissed person can count on compensation, various types of benefits and bonuses, if the latter are provided for in labor or collective agreements, or an agreement with the employer.

Under normal conditions, upon dismissal you receive:

1. 
   severance pay;

2. compensation for vacation days that the employee did not take off;
3. salary for the period of days worked in the last month.

If dismissal occurs due to staff reduction (similarly, during the liquidation of an organization), permanent employees who have been employed in the workplace for more than two months can also count on benefits provided for the period of subsequent employment (average monthly salary for 2-3 months, monthly payments from the employment service).

REFERENCE: permanent employees, seasonal workers, part-time workers and those hired into the organization no later than 2 months are not entitled to earnings during the period of searching for a new job.

In addition, in the following cases, the following are entitled to payments in the amount of salary for two weeks:

• employees who refuse to transfer to another workplace or accept duties, citing the presence of reasonable medical contraindications;
• called up for compulsory military or alternative service;
• disabled people;
• employees who have expressed their refusal to move when the location of the party providing the work changes;
• those who refused to maintain labor relations in the event of changes in working conditions in terms of technology or organization;
• dismissed due to reinstatement in the same position of a person in respect of whom such a decision was made by the court or labor inspectorate.

An employee who is fired due to violations during hiring that are beyond his control has the right to receive compensation for a month based on the average salary.

Useful video

Video about what payments an employee is entitled to when he is laid off:

Expert opinion

Polyakov Pyotr Borisovich

Lawyer with 6 years of experience. Specialization: civil law. More than 3 years of experience in drafting contracts.

Reducing the number or staff of employees (downsizing) is a fairly common event today, especially when it comes to small businesses. At the same time, few people (employees) actually

The reduction of an employee and an entire staff, unfortunately, is quite an ordinary phenomenon and characteristic of a market economy. The employment contract is terminated ahead of schedule, and in front of the dismissed person

More about me and our team here and contact us here.

Taxation of severance pay personal income tax

Severance pay refers to the income of individuals that is not subject to taxation in accordance with Article 217 of the Tax Code of the Russian Federation. In terms of the norms established by the Labor Code, they are not subject to personal income tax.

The enterprise is exempt from charging insurance premiums for benefits paid. The exception is cases when, in accordance with acts or on the initiative of the manager, the amount of benefits exceeds the legally established norms. In this case, personal income tax and insurance premiums are charged on the amount exceeding the specified norms.

Dismissal procedure

Let us consider the stages, and also describe their nuances and actions necessary for the legality of the procedure.

The decision to start downsizing. The employer has every right to accept it at his own discretion and choose any suitable time. Moreover, he is not obliged to explain the reasons or report to anyone.

Definition of beneficiaries. There are citizens who, when laid off, must be retained in their positions in the first place.

Reduction order . Within 3 days after publication, it is handed over to those dismissed for review, each individually. This is not yet an order of dismissal in form T-8 or T-8a, but only about a planned event.

Notification . Under standard circumstances, the employer is required to notify staff of layoffs at least 2 months in advance. until the last day of work.

If there is agreement with the person being laid off, then he has the right not to comply with this rule, but then he is obliged to compensate this period or its balance with money, based on the average monthly earnings. This is the main nuance of payments for early dismissal during layoffs. Each of the parties has the right to propose not to comply with the notice period, and the employee must have written consent to this.

Order of dismissal under clause 2 of Art. 81 TK . It can be published not only on the deadline for work, but also several days before it. Awarded against signature within 3 days. from the date of signing for each person leaving. This also applies to the T-8a form (mass layoff) - it is given to each person being laid off.

This is important to know: How the pension is recalculated after the dismissal of a working pensioner

Finishing measures. On the last working day, a personal card (T-2) is filled out, a mark is placed in the work book, which is handed to the employee. On the same day they pay him in full.

What documents are needed to process salary calculations in case of dismissal?

When dismissing an employee, each organization must calculate wages for the month, and this entire procedure must be documented.

Article 47 of the Labor Code thoroughly defines all the nuances associated with dismissal, and also regulates the procedures that must be followed in this case:

• the employee writing a handwritten statement in which he must set out the reasons that led to his dismissal;
• official publication of an order for the dismissal of this hired person;
• carrying out financial settlements with the employee;
• making an appropriate note in the work book, which indicates the article of the Labor Code applicable in this case.

The legislation also determines the list of payments that the company must make in favor of dismissed employees. Moreover, all these payments are made in compliance with all the formalities provided for when issuing regular wages.

The documents authorizing the payment and representing the basis for the payment are:

• a time sheet kept to record the time worked by an employee;
• a statement containing the calculation of the employee’s salary;
• salary slip.

The salary calculation at the time of dismissal must cover all days actually worked in the month during which the application was written or the order was published regarding the termination of the relationship between the employee and the employer. To carry out such a calculation, first of all, the average salary per day of work is calculated.

It must be emphasized that the procedure for withholding the entire aggregate of social contributions remains the same as that applied in normal business hours. The payment of funds to the employee is made by the accounting department after all these calculations are made directly on the day of dismissal.

Payments in case of early dismissal

Like all employees dismissed due to layoffs, those laid off early receive severance pay in the amount of average monthly earnings. In addition, they retain their average earnings for the duration of their employment (no longer than 2, in exceptional cases - 3 months, and for “northerners” - even up to six) minus the paid severance pay (Part 1 of Article 178 Labor Code of the Russian Federation).

Employees dismissed early due to layoffs also receive additional compensation in the amount of their average earnings, calculated in proportion to the time until the end of the notice of dismissal.

An employee laid off early can claim a maximum of five of his average earnings (“northerner” - up to eight).

All amounts due to the employee (except for retained earnings for the 2nd and 3rd months of unemployment) must be paid on the day of dismissal - Art. 140 Labor Code of the Russian Federation.

It turns out that on the day of dismissal in case of early layoff, he must be paid:

• salary for the period of work preceding dismissal (including compensation and incentive payments);
• compensation for previously unused vacations (Article 127 of the Labor Code of the Russian Federation);
• severance pay in the amount of average monthly earnings (Article 178 of the Labor Code of the Russian Federation) or in an increased amount, if this is established in the organization;
• additional compensation.

Payments

Let's take a closer look at payments. The following is calculated and issued:

• for actual work;
• compensation to the employee if he agrees to leave without the employer complying with the notice period;
• for vacations;
• severance pay.

Funds for actual time worked

Almost always, upon dismissal, there are a few days left until the end of the month; accordingly, for this time, they are paid not the full salary, but funds in proportion to the days worked. They are calculated as follows: the average daily earnings are calculated based on the average monthly salary for the year. Next, the amount of income received per day is multiplied by the days actually worked.

Compensation if the parties agree not to comply with notice periods

In case of early release of personnel due to reduction under Art. 180 of the Labor Code of the Russian Federation, employees, with their written consent, are entitled to the monetary equivalent of the time given to management to inform the staff about dismissal (2 months in advance or in proportion to their balance).

The volume of these funds is determined in the same way as we described in the paragraph above.

Compensation for vacations

According to Art. 127 of the Labor Code of the Russian Federation, everyone is guaranteed the equivalent of unused days of rest in money for the entire period of work. All paid vacations are compensated.

The amounts are determined based on Art. 139 of the Labor Code of the Russian Federation, Resolutions No. 169 (“Rules on vacations”) and No. 922 (“On the procedure for calculating average wages”).

First, average income per day is calculated according to the norms of Resolution No. 922. It also contains a list of what is not included in the calculation (travel allowances, social benefits, financial assistance).

Information

The equation looks like this: first, they sum up the entire annual income, divide it by 12 - this is the average value for the month. Then, it is divided by 29.3 (the average number of days in a month) - the average daily income is obtained. It is multiplied by the number of days not taken off, information about which is clarified in the HR department.

If you count working (not calendar) time, then the equations are the same, but the average values ​​for the month are divided into days in working weeks.

Severance pay

In addition to severance pay in the amount of average monthly earnings, the employee retains this salary for 2 months, 3 - if the person registered with the employment authorities within 2 weeks. from the moment of dismissal; up to 6 – employed in the Far North.

Information

The rules are standard: the first is given in advance immediately after leaving, the next - for the period of employment for each month.

What to do if payments are not paid?

If the employer did not transfer the funds on time, then he is obliged to compensate them and a penalty of no less than 1/150 of the key rate (Article 236 of the Labor Code of the Russian Federation) for each day of delay.

If an employee’s rights are violated, they contact the labor inspectorate or the labor dispute commission. But these bodies do not have the right to recover material and moral damage from the employer; they can only issue fines and issue orders that the employer can ignore.

Applying to the court at the employer’s location with a claim is the most effective way to solve the problem. It is this body that has the right to collect money. It should be remembered that late interest must also be included in the claim. They can be increased at your own discretion, if there are reasonable grounds for this (money was required for treatment, loan repayment, etc.).

Delay in payments upon dismissal: what to do

As we have already mentioned, the legislation (to be precise - Article No. 140 of the Labor Code of the Russian Federation) gives the exact timing of payments: on the day of dismissal. There is only one exception here: if a person is unavailable on the day of termination of his employment obligations, he can be paid his salary the next day after he applies to the employer for compensation.

If an employer violates the deadline for compensation payments without having legal grounds for doing so, every citizen has the right to write a complaint against him. For this purpose, labor legislation provides for 3 instances:

• State Labor Inspectorate;
• prosecutor's office;
• district court at the location of the offending employer.

Please note: magistrates do not deal with labor disputes.

In the complaint statement, you must indicate a link that human rights were violated on the basis of Article No. 140 of the Labor Code of the Russian Federation, and also formulate exact requirements for the former employer.

The fact of neglect of the rights of a citizen will have to be justified. As proof of his innocence, a person can use any pay slips that he received upon dismissal.

Please note: if certificates were not issued to you with a work book and payroll, this is not a violation of the Labor Code of the Russian Federation, but only if you did not write a corresponding application and did not demand them. In this case, the issue is resolved simply: you need to make a simple written request for the issuance of certain documents and send it to the employer (in person or by mail). The company is obliged to issue the certificates specified in the paper within three working days.

When filing a complaint with any of the above authorities, a person is recommended to have with him a package of documents:

• a copy of the order to terminate the employment contract;
• a copy of the employment agreement;
• one or more certificates-calculations that confirm the amount of income (note-calculation, 2-NDFL, certificate of the amount of earnings for 2 calendar years preceding dismissal in form 182n);
• document confirming payment of insurance premiums;
• a copy of the work book.

You can provide other information that would confirm that the salary was not paid upon dismissal, and bring witnesses.

Most often, in labor disputes, the court sides with the plaintiff, but this requires at least a minimum set of evidence confirming the fact of the violation.

Labor legislation is one of the most developed and specific legal acts

Labor Relations

An employment contract can be terminated at the initiative of the employer, in particular in the event of a reduction in the number of employees of the organization (clause 4, part 1, article 77, clause 2, part 1, article 81 of the Labor Code of the Russian Federation). In this case, the employer must warn the employee about the upcoming dismissal personally against signature at least two months before the dismissal (Part 2 of Article 180 of the Labor Code of the Russian Federation). The employer, with the written consent of the employee, has the right to terminate the employment contract with him before the expiration of a two-month period, paying him additional compensation in the amount of the employee’s average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal (Part 3 of Article 180 of the Labor Code of the Russian Federation). Upon termination of an employment contract, payment of all amounts due to the employee from the employer is generally made on the day the employee is dismissed (Part 1 of Article 140 of the Labor Code of the Russian Federation).

What should you pay?

There is no fault of the employee in case of layoff, therefore the law provides guarantees. According to Article 180 of the Labor Code of the Russian Federation, there is a right to payment of compensation if the contract is terminated earlier than the period specified in the notice of layoff.

The calculation is made based on average earnings for each day .
The employee may himself express a desire to resign, or the employer may sign a written agreement with him to terminate the contract. According to Article 140 of the Labor Code of the Russian Federation, an employee must be compensated for unpaid vacation, salary for the current period and all benefits due upon dismissal.

When terminating a contract early, it is important to write the correct wording in the application so as not to lose all possible compensation.

If an employee writes a statement of his own free will, he will not receive any payments other than unused vacation.

The application must indicate that the employee agrees to terminate the contract for redundancy and terminates the employment relationship under Article 180 of the Labor Code of the Russian Federation with mandatory payment of benefits.

After the official dismissal order is issued, the employee reads it and signs it. As a result, the resigning employee will receive the following payments upon early dismissal due to staff reduction :

• salary for actual work time;
• reimbursement of the amount for unused vacation;
• payment of severance pay in case of early dismissal at the request of the employee, based on the average salary for one month;
• two months' allowance for getting a job. In the regions of the Far North, benefits are paid for 3 months based on average earnings in accordance with Article 318 of the Labor Code of the Russian Federation;
• compensation for termination of the contract before the reduction date. Accrued for unworked days from the moment of actual dismissal until the moment of dismissal specified in the notice of staff reduction.

Important! For seasonal employees, when staffing is reduced, benefits are issued in accordance with Article 296 of the Labor Code of the Russian Federation for two weeks. The employer warns about layoffs only a week in advance. For civil servants, compensation is calculated based on average monthly earnings. It will be equal to three times the size.

Accounting

The amount of additional compensation paid to an employee in the event of termination of an employment contract with him before the expiration of the notice period for dismissal is recognized as an expense for ordinary activities in the reporting period for calculating compensation, regardless of the time of actual payment of funds (clauses 5, 16, 18 of the Regulations on accounting, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n). Accounting records for the transactions under consideration are made in the manner established by the Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are shown below in the table of entries.