home · Efficiency · When to pay compensation upon dismissal. What payments are due upon dismissal at one's own request or on the initiative of the employer?

When to pay compensation upon dismissal. What payments are due upon dismissal at one's own request or on the initiative of the employer?

(What amount should be paid when dismissing an employee at his own request, at the initiative of the employer and other circumstances)


Dismissal is considered to be an unpleasant event. Psychologists believe that in terms of the intensity of the experience, dismissal is second only to divorce and the death of a loved one. However, ending an employment contract is almost always a new opportunity for career growth and a chance to change your professional life for the better. Even if this happened at the initiative of the employer.

In any case, dismissal should be considered as an opportunity to rest and relax, as well as to find a better place to work. This is well facilitated by the payments that an employee can count on in connection with dismissal. These include:

  • wages for days worked in the month of dismissal;
  • compensation upon dismissal for unused vacation;
  • severance pay and average monthly earnings for the period of employment;
  • compensation to the company's management and chief accountant;
  • temporary disability benefit.

Calculation with allowances and surcharges

The employer must pay the resigning employee the full salary no later than the day of dismissal, i.e. together with all additional payments, allowances and bonuses provided for in the organization (Article 140 of the Labor Code of the Russian Federation). This requirement is met by the employer in 99 percent of cases if the employee actually carried out his activities and this can be confirmed. If the employer unreasonably underestimated the amount of payment, then it is possible and necessary to go to court, especially since the statement of claim in defense of the employee’s rights is not subject to state duty.

Compensation for unused vacation

Quite typical situations are when unused vacations accumulate for years. However, the law prohibits failure to provide annual paid leave for two consecutive years. But it is entirely possible to transfer leave for the current years to the next year at the request of the employee (Article 124 of the Labor Code of the Russian Federation).

As a general rule, before dismissal, an employee can, at his discretion, take time off or receive compensation for all vacations on the basis of Article 127 of the Labor Code of the Russian Federation.

As you know, leave is granted to an employee based on his written application. The same applies to vacation followed by dismissal.

It must be remembered that if an employee is dismissed for guilty actions, it will not be possible to use vacation. For example, if an employee skipped work or committed theft in his organization (Article 81 of the Labor Code of the Russian Federation, appeal ruling of the Altai Regional Court of 2015). Monetary compensation is paid regardless of the reason for dismissal.

To calculate compensation, length of service in the organization is important. The length of service does not include (Article 121 of the Labor Code of the Russian Federation):

  • time of absence from work without good reason;
  • Holiday to care for the child;
  • vacation at your own expense exceeding 14 calendar days.

Severance pay due to staff reduction

When an organization is liquidated or its staff is reduced, the dismissed employee is entitled to payment of severance pay and average monthly earnings for the period of employment, but, as a general rule, no longer than two months (Article 178 of the Labor Code of the Russian Federation). Severance pay is also paid if the employer violates the rules for concluding a contract, if it excludes the possibility of continuing work (Articles 77 and 84 of the Labor Code of the Russian Federation). The benefit is paid in the amount of average monthly earnings and is included in payments for the period of employment.

The law also defines other cases of payment of benefits, but in the amount of two weeks’ average earnings:

  • the employee refused to be transferred to another job offered to him on legal grounds (for example, for medical reasons);
  • the employee who previously performed the functions of the resigning employee has been reinstated;
  • the employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties.

The organization may also provide for other reasons for paying severance pay or set increased amounts.

In this case, the payment of benefits does not depend on the fact of further employment.

The benefit is not paid in the following cases:

  • when an employee commits guilty actions. For example, at least one-time use by a teacher of educational methods associated with physical and (or) mental violence against the personality of a student or pupil (336 Labor Code of the Russian Federation);
  • if the employee, through his own fault, violated the rules for concluding an employment contract;
  • if the employment contract is concluded for a period of less than two months;
  • if the employee worked part-time;
  • if the employee did not complete the probationary period (Article 71 of the Labor Code of the Russian Federation).

A few words should be said about violation of the rules for concluding an employment agreement, which does not allow continued work. The list of these violations is enshrined in Article 84 of the Labor Code of the Russian Federation, and the culprit may be either the employer or the employee:

  • the employee began work with a medical certificate prohibiting him from this type of activity;
  • in necessary cases, there is no document on education;
  • other cases established by law. For example, when hiring a woman for a job with harmful or dangerous working conditions (Article 253 of the Labor Code of the Russian Federation).

Compensation upon dismissal of a director or chief accountant

For persons exercising strategic and financial management of the organization - the director, his deputy and the chief accountant - the labor code provides additional guarantees upon dismissal. Thus, upon termination of the contract following a change of founders, these persons are entitled to compensation in the amount of not less than three average monthly earnings of the employee.

Temporary disability benefit

It should be remembered that the employer does not have the right to dismiss an employee on his own initiative during the period of his temporary incapacity for work, as well as during the period of pregnancy or child care. The exception is situations of liquidation of a company or termination of activities by an individual entrepreneur.

The benefit is paid if the disability occurs during the period of work or within 30 calendar days from the date of termination of the employment relationship (Article 5 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”).

Temporary disability benefits are paid exclusively in the following situations:

  • illness or injury, incl. in connection with abortion or IVF;
  • the need to care for a sick family member;
  • quarantine of an employee or his child attending kindergarten;
  • prosthetics for medical reasons in a hospital facility;
  • follow-up treatment in the prescribed manner in sanatorium-resort organizations after the provision of medical care in a hospital setting;
  • in connection with motherhood.

You can apply for payment of such a benefit to your employer within six months from the moment the circumstances that served as the basis for receiving it cease (Article 12 of Law No. 255-FZ).

It is worth noting that if an employee falls ill during the vacation period before dismissal, then the vacation for the duration of the illness is not extended.

In conclusion, let us remind you once again that payments to the employee are made on the last day of his work. In this case, the employer must pay all amounts, with the exception of temporary disability benefits, namely wages, compensation for vacations, etc. For some reasons, an employee may be absent from the workplace on the day of dismissal, which means that he will not receive payment on that day. Then he has the right to apply later, and the employer is obliged to pay the amounts due to him no later than the next day after the application. In case of delay in payments for any reason, the employer must also pay the former employee interest in an amount not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time on all unpaid amounts for each day of delay (Article 236 of the Labor Code of the Russian Federation).

Upon dismissal, the head of the organization pays the employee wages, and in some cases, severance pay and other payments.

What is the procedure for these payments, and within what time frame is payment to the employee made?

We will deal with these and many other questions in our detailed article.

General rules for calculation upon dismissal

  • salary for actual time worked;
  • other payments due to the employee. For example, if he was on sick leave, he is paid.

In addition to cash payments, on the last day of service the employee receives a work book, a certificate of calculation of the amount of benefits, and also, at the employee’s written request, management must give him all documents related to his activities at this enterprise (on hiring, transfer to another position and etc.).

Wage

If there is a dispute regarding the final amount of the salary settlement, the employer undertakes to pay the employee the amount that is not in dispute.

In case of violations in terms or amounts of salary payment, the employee has the authority or.

When paying wages, the employer must take into account bonuses, allowances, and additional payments; all these incentive payments must be taken into account when determining the final salary amount.

Vacation compensation

Moreover, the labor legislation (Article 127) clearly states that upon dismissal, absolutely all unused vacations are taken into account if they were not previously paid.

Vacation for a year worked must be at least 28 days. At the request of the employee, his vacation can be “broken” into parts, but one of its parts must certainly be at least 14 days.

According to the rules established in labor legislation, leave must be granted to each of the enterprise’s employees at least once every two years of work.

If no vacation has been provided for two years, in the event of dismissal, monetary compensation is provided for unused vacation days.

If, on the contrary, the employee did not work for a working year, then he will be paid vacation pay only for the time actually worked.

Moreover, the employee needs to work more than half the month in which dismissal is planned, otherwise the period, which is less than half a month, will not be taken into account in the calculation.

When calculating vacation, all time worked and periods are taken when:

  • the employee did not work, but his position was retained. This applies to vacation days, weekends, holidays;
  • vacation at your own expense, but not more than two weeks.

After determining the period for which vacation is due, it is necessary to calculate the amount of average earnings per day.

To determine this indicator, the total income for the period required for calculation is taken, which then needs to be divided by 12. And then this amount is divided by 29.3 - the number of days in a month on average.

Let's look at the calculation of vacation pay using a simple example:

Upon dismissal of Fedorov I.S. he has 20 days of unused vacation. His monthly salary is 25 thousand rubles.

KO (vacation pay compensation) = Salary for 12 months / (12*29.3)* per number of vacation days

KO = 25 thousand rubles. /29.3 *20 = 17064.84 rubles.

Another example:

Sidorov V.S. I worked at the company for only 6 months. The total annual amount of his salary is 200,000 rubles.

KO= (200000 /29.3) /12*14= 7963 rub.

What to do if settlements are not paid

If all due payments were not paid by the employer on the day of dismissal, the employee can appeal the actions of the former manager. You can appeal to the court, the labor inspectorate and...

A complaint can be made either or if, for example, several workers at one company did not receive payments. If the employee decides to file a claim, the period for filing a lawsuit is only three months.

Severance pay

In addition to wages and vacation pay, when employees are dismissed due to reduction or when the company is completely liquidated.

The amount of this compensation is set at the average earnings of a certain employee and is paid over a period of 2 months.

Payment of benefits for 1 month is carried out on the day of dismissal.

For the second month after dismissal, a laid-off employee can receive a compensation payment only if he has not yet found a job.

As an exception, it is possible to receive compensation for the third month, but this is only possible by decision of the employment service, provided that the citizen began working no later than two weeks after dismissal.

To calculate severance pay, the following is taken into account:

  • average earnings are calculated based on 12 months;
  • the amount received is divided by the amount of days actually worked during the year;
  • days of temporary disability, weekends and holidays are not taken into account.

Labor legislation establishes that severance pay in the amount of 2 weeks’ earnings is paid for the following reasons for dismissal:

  • conscription;
  • unfit for service for medical reasons;
  • upon refusal to transfer to another position;
  • refusal to work in another region;
  • the employee does not want to continue working due to the fact that working conditions have changed.

A benefit in the amount of two weeks' income is also provided in the event of liquidation or reorganization of a company, if we are talking about seasonal work.

Example:

Semenov I.S. receives 30 thousand per month. He worked all the working days for the year in a five-day week. The reason for dismissal was conscription for military service.

To obtain the amount of severance pay, the salary is multiplied by 12 and divided by the number of working days in the year and multiplied by 10 (this coefficient is established for a 5-day working week).

VP = 30 thousand * 12/156 * 10 = 23076.92 rubles. That is, the benefit in the amount of two weeks' earnings will be 23,076 rubles. 92 kopecks

Getting fired is not the most pleasant moment. And regardless of how a person leaves, of his own free will, due to layoffs or for another reason, it is very important for him to receive the payments due to him upon dismissal. Unfortunately, not all people know what severance payments they should be provided with. Although in fact, workers are quite protected in this regard.

Payments to an employee upon dismissal

If you decide to leave your job voluntarily, you must notify your employer two weeks before leaving. At the same time, by mutual agreement, the employment contract can be terminated early. On the day of termination, you must be paid wages for the time worked and monetary compensation for unused vacations. Salary for the last month is calculated in proportion to the number of days worked. This may include interest and various bonuses provided for in the contract. Vacation pay is usually what causes problems for employees. Although it is not difficult to calculate them, unscrupulous employers often try to manipulate the expense of unused vacation, unreasonably understating the legally required payments to an employee upon dismissal. Therefore, you need to monitor this and calculate everything yourself.

Payments for leave upon dismissal are calculated in proportion to the amount of time worked in the current year. If you are entitled to 30 days of vacation per year, then for the six months you worked you should receive 15 days of vacation. If you did not go on vacation in the previous year, then you should be compensated for that too. By law, an employer does not have the right not to provide an employee with vacation for two years. Therefore, if it turns out that you have not been on vacation for more than two years, the employer will be responsible for this. An exception may be that you personally did not need leave, in which case the company must keep all your applications for transferring leave. Upon dismissal, all of them must be compensated to you.

If, on the contrary, you like to relax, and have already received vacation in advance this year, but have not worked for a year, then part of the vacation pay will be deducted from your salary. The deduction is also carried out in proportion to the months not worked in the year. If you haven’t worked for six months, then please return half of your vacation pay. If you have unused vacation, you can receive monetary compensation for it or have the opportunity to go on vacation before dismissal. Leave is given to you upon appropriate application and at the request of the employer. If the employer agrees to give you a vacation, in this case, payment of the dismissal payment will be made on the last day of work, and after the vacation you may not return to work. It is important to talk about sick leave during such a vacation. If after dismissal, while on vacation, you become ill, then the employer must pay you sick leave. If you leave at your own request, you cannot count on additional benefits and compensation. But what you are entitled to by law, the employer is obliged to pay.

Payments upon dismissal due to reduction

When leaving due to redundancy, you have the right to receive not only wages and vacation pay, but also various benefits. Payment of compensation upon dismissal includes severance pay in the amount of your average monthly salary. You may receive a larger amount if this is provided for in a collective or employment agreement. This benefit in the normal amount is not subject to personal income tax. If you receive a larger benefit, tax will still be deducted from it.

Also, payments upon dismissal due to reduction also assume the preservation of average monthly earnings in the next two months after dismissal. This average salary also includes the previous severance pay. If you contact the city employment service within two weeks from the date of dismissal, then if it is impossible for you to find employment within two months, your average earnings will be retained for you in the third month.

Your employer is required to notify you of staff reductions and your resignation two months before the date of dismissal. Moreover, if you want to leave early, without waiting for the expiration of the two-month period, then you must be paid compensation in the amount of the average wage for the days not worked. This compensation is also not subject to personal income tax.

Thus, at the time of dismissal, you are required to pay the rest of your salary, monetary compensation for unused vacations, compensation for unworked days, as well as severance pay. You receive all this regardless of your subsequent employment. But the payment of funds to maintain the average salary in the next two months will occur only if you are unable to get a job at this time. That is, if you expect to receive funds in the second month after dismissal, be prepared to show your work record without new entries.

Another important point is that if you fall ill within a month after dismissal, the employer is obliged to pay for temporary sick leave. The same applies to maternity leave. If the enterprise is liquidated, then employees are entitled to similar conditions of dismissal and corresponding payments. Now you clearly know what payments you are entitled to upon dismissal in various situations. Do not forget that all employee rights are protected by the Labor Code of the Russian Federation. And all actions of the employer must comply with the law.

Every citizen of the Russian Federation who works officially has the full right to receive monetary compensation for unused vacation.

However, few people know what provisions of the law regulate this? How to write an application? How is monetary compensation calculated in a given situation?

What will happen to the employer if he does not pay compensation in full?

Let's look at these questions in more detail.

Legislative regulation

Today, the issue of the very procedure for calculating vacation days, as well as receiving monetary compensation for non-use, is regulated directly by the Labor Code of the Russian Federation.

In particular, we are talking about such articles:

  • article No. 423, which regulates the procedure for calculating vacation days for every citizen of the Russian Federation working officially;
  • Article No. 127, Article No. 126, which regulate the issue of payment of monetary compensation for unused vacation, including.

In addition to these legislations, the Tax Code of the Russian Federation is also taken into account, which regulates the issue of taxation of cash income received for unused main or additional vacation.

Determining the number of days

First of all, it is necessary to understand that the Labor Code of the Russian Federation does not have a clear procedure for determining the number of vacation days. But at the same time, when counting days of unused vacation, it is necessary to pay attention to Article No. 423 of the Labor Code of the Russian Federation, which states: monetary compensation paid proportionally days of unused vacation.

In order to understand the principle of determining vacation days, it is recommended to refer to the so-called cheat sheet, which will help determine the number of vacation days for which compensation is due:

When are these payments possible?

According to Article No. 127 and No. 126 of the Labor Code of the Russian Federation, monetary compensation for unused vacation is paid to employees who provided a corresponding statement.

To understand who is entitled to monetary compensation, the best option would be to list those categories that can't get compensation instead of vacation.

In particular, we are talking about the following:

  • pregnant women;
  • employees under 18 years of age;
  • employees who work in conditions, including dangerous ones.

The rules for paying this monetary compensation are described in the following video:

Calculation procedure

Upon dismissal

Upon dismissal, employees who are entitled to receive monetary compensation must write a corresponding statement.

Wherein basic calculation rules is as follows:

In order to understand the principle of calculating compensation for unused vacation, let’s look at an example.

Gribinyuk M.V. worked at the Proletary enterprise since July 2018. In June 2019, Gribinyuk decided to resign and wrote a corresponding statement. His average monthly income was about 20 thousand rubles.

When making the calculation itself, it should be noted that the time period of 12 months has been worked out in full.

According to this information, the calculation procedure is as follows:

Definition cash payments for the entire annual period: 12 * 20,000 = 240,000 rubles.

Quantity vacation days per year – 28 days (according to the Labor Code of the Russian Federation).

Determination of average daily earnings for employee M.V. Gribinyuk. To do this, you need to divide your average annual earnings by 12 and then by 29.4. When calculated, this figure will be about 680 rubles per day.

After that, calculation of monetary compensation for unused vacation is carried out in this way: 680 * 28 = 19,040 rubles.

How to calculate if the time period has not been fully worked out?

Let's look at an example:

Let's consider this situation when Gribinyuk worked at the Proletary enterprise from July 2018 to April 2019. He also had an average salary of 20,000 rubles.

In this case, calculation of monetary compensation carried out in this way:

  • it was taken into account whether Gribinyuk took out a vacation in 2018. If you took a vacation, it is not taken into account;
  • it is also determined how many months you have worked - in this option 10;
  • income for 10 months is determined - 200,000 rubles;
  • vacation days are calculated: we turn to the above “cheat sheet” and see: 23.3 days;
  • determine the number of calendar days - 29.4 * 10, then add 29.4 / 28 days and multiply again by 28 days. Thus, 323.4 is the number of calendar days in a year;
  • divide 200,000 by 323.4, and it turns out 14,409 rubles.

No dismissal

If we talk about the procedure for calculating monetary compensation for vacation without dismissal, then the algorithm itself is completely identical to that for dismissal. There are no special features in this option.

Writing an application

If we talk about the statement itself, then the current legislation does not provide for a clear form for writing it. However, some rules still need to be followed.

In this case we are talking about such rules, How:

Taxation issues

It is necessary to understand that monetary compensation for unused vacation subject to taxation.

In turn, it is deducted in accordance with Article 217 of the Tax Code of the Russian Federation only in such cases as:

  • if monetary compensation is paid to the employee directly on the last working day;
  • if compensation is paid on the day the salary is received, but the employee is not fired.

In other cases, personal income tax is not charged.

Income tax is not taken into account.

One key point to remember is that corporate income taxes should not directly affect the amount of cash compensation for employees.

Monetary compensation to any of the employees must be included and counted among the company's expenses that are necessary to make payments to its employees. This is enshrined in Article 255 of the Tax Code of the Russian Federation.

UST, contributions to the Pension Fund and Social Insurance Fund are not paid.

The employer himself must transfer all necessary contributions if the company's base itself has been reduced, only if the employee decides:

If we analyze this point, then on the one hand it is so, but on the other hand, the legislation of the Russian Federation states that all employees who work officially are completely exempt from such types of taxation.

In addition, the Tax Code, in particular Articles No. 238, No. 11, states that monetary compensation accrued for the main vacation is not subject to taxation.

Moreover, according to Article No. 255 of the Tax Code of the Russian Federation, additional leave also cannot be subject to taxation.

If the employer subjects this compensation to taxation, the employee has the right to apply to the courts or to law enforcement agencies to protect his rights.

Features of calculating compensation in some situations

Maternity leave

The issue of providing monetary compensation for is regulated by such provisions of law as:

  • Article No. 127 of the Labor Code of the Russian Federation;
  • The rules on additional leaves, in particular paragraphs 28 and 29.

When counting for this category taken into account:

  • the total number of vacation days for which you can receive compensation;
  • daily average earnings of a pregnant woman.

Every employer needs to pay attention to the fact that the calculation of monetary compensation for this category of citizens is strictly under the control of the Government of the Russian Federation. For this reason, if the rules are not followed, sanctions may be imposed on the employer.

Part-timer

The current legislation of the Russian Federation does not differentiate the procedure for calculating compensation for unused vacation for regular employees and those categories who work part-time.

According to Article No. 114 of the Labor Code of the Russian Federation, the calculation procedure is carried out in a standard manner.

Upon dismissal by transfer

According to Article No. 127 of the Labor Code of the Russian Federation, the calculation procedure for these categories of citizens is carried out in the same way as for regular dismissal. No special features are provided.

For additional vacation

The process of calculating monetary compensation, according to the Labor Code of the Russian Federation, is completely standard, as for regular main leave.

If an employee has decided to receive monetary compensation for additional leave, then he must receive it on the day when wages are paid.

Cash compensation is calculated as follows: the number of days of additional leave is multiplied by the average earnings per day. That's the whole feature.

Non-payment or underpayment of compensation

In the event that the employer has not paid monetary compensation for unused vacation in full or in part, then there is a possibility of such sanctions, How:

  • an administrative fine in the amount of 120 thousand rubles or in the amount of the employee’s average annual earnings;
  • deprivation of the right to hold leadership positions for a period of 1 year;
  • the court may decide on forced labor for up to several years;
  • prison term up to 1 year;
  • a fine of 100 to 500 thousand rubles if the employer refuses to pay compensation.

Compensation upon dismissal. What payments should an employee receive upon dismissal? Types of compensation that are paid to an employee upon termination of an employment contract at his own request and on the initiative of the employer: payment of due wages, compensation for unused vacation, severance pay. The procedure for settlement in case of severance of employment relations, within what time frame the employer is obliged to make the settlement and how to reflect it on the company’s accounting records

What types of compensation are there upon termination of employment? In what cases are they payable and what do they depend on?
The deadlines according to which the employer is obliged to accrue and pay compensation and liability for their violation

(click to open)

Dismissal is a procedure for ending an employment relationship, the procedure for which is regulated by the norms of current legislation. Compensation upon dismissal, or rather its calculation, is one of the final stages of this procedure. What is the procedure for terminating a working relationship, what compensation upon dismissal is provided, as well as the time frame within which the employer is obliged to produce them, we will tell you in this article.

Regulatory acts:

  1. Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ.
  2. Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation”

Dismissal is the end of an employment relationship, according to which a person ceases to perform his duties and the employer ceases to pay the corresponding monetary benefit.

The main regulations governing this procedure are:

  • Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ.
  • Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation.”
  • Other acts regulating relations in this area.

The current legislation defines several grounds for ending a working relationship (Article 77 of the Labor Code of the Russian Federation), among which the most common can be identified:

  • Termination of cooperation at the request of the employee (Article 80 of the Labor Code of the Russian Federation).
  • Termination of relationships by consent of the parties (Article 78 of the Labor Code of the Russian Federation).
  • Termination of legal relations at the will of the employer.
  • The end of the relationship due to the expiration of the signed agreement.

The algorithm for dismissing an employee is as follows:

  1. Writing and submitting an application or drawing up and signing an agreement to terminate the employment relationship.
  2. Issuance of a corresponding order by the manager.
  3. Familiarization with the above-mentioned document of the employee against signature.
  4. Carrying out final calculations, compensation for the employee and issuing (transferring) all amounts necessary for him.
  5. Making an appropriate entry in the work book in accordance with the clear requirements of current legislation.
  6. Issuing a book with making the necessary entries in the registration logs, as well as all the papers necessary for the citizen.

One of the final stages of terminating an employment relationship is making all payments and calculating compensation.

To begin the calculation, it is sufficient to have one dismissal order containing all the necessary information in the form T-8, T-8a.

List of documents

Here is a list of papers that are drawn up by HR employees at the end of their employment relationship:

  1. Application from an employee who wishes to leave work.
  2. Agreement on mutual termination of obligations. It is issued if the parties have mutually agreed to terminate cooperation.
  3. A notice that is issued if the employment agreement expires. This document is signed only if the employee was signed under a fixed-term contract.
  4. A manager’s order (order) in a unified form, containing all the necessary information about the person being dismissed: the T-8 form is issued in relation to a single person, and the T-8a form is signed if several persons leave on the same day.
  5. A work book, with entries made in it in strict accordance with existing instructions and regulations in this regard.
  6. A note-calculation in form T-61, which reflects all the data of the enterprise, as well as the amount of accruals to be paid to the dismissed citizen.
  7. A personal card, which is filled out in form T-2 and presented to the appropriate person for signature.
  8. Certificate in form 2-NDFL.
  9. Other documents that a person has the right to request from an employer:
  • certificate of income for the last few years;
  • information on vacations granted recently;
  • copies of orders, for example, on hiring, on transfer to another position, on the provision of a bonus or nomination for an award, etc.

Types of payments upon dismissal

Upon termination of an employment relationship, each citizen has the right to expect to receive certain amounts of money, which consist of the following:

1.Wages for all days worked, counting from the last day of crediting, minus the paid part of the salary in advance.

2. Compensation:

  • Basically, this point should be understood as compensation for unused vacation days, if any;
  • "thirteenth salary." You can count on receiving this amount if its availability is established in the internal regulations of the enterprise;
  • amounts to be accrued during the procedure for reducing the number of employees;
  • funds that are due to be credited in accordance with the terms of the signed agreement upon dismissal by mutual agreement;
  • compensation that is paid when a citizen’s health condition deteriorates. The order in which this situation occurs is regulated by several regulations: Art. 212 Labor Code of the Russian Federation, Art. 1064, Civil Code of the Russian Federation.

3. Severance pay, the amount of which and the payment procedure are defined in Art. 178 Labor Code of the Russian Federation. It is paid in the following situations:

  • if a citizen refuses to transfer to another position due to his health condition;
  • if you do not agree to transfer to another job for health reasons, due to the fact that the employer’s administration does not have a suitable job;
  • when a citizen is called up for military service;
  • if the employee previously holding this position has been reinstated;
  • if a citizen independently refuses to move to another area due to a change of location of his employer;
  • if a citizen performing certain work is declared incompetent and there is a conclusion on this issue;
  • if an employee refuses to continue to perform the same work because certain terms of the employment agreement have been changed.

Dependence of the amount of payments on the reasons for dismissal

It is important to know that the reasons for dismissal do not in any way affect the amount of compensation payments. That is, speaking about the most common compensation for unused regular leave, regardless of the reason for leaving, the need to issue it cannot be canceled. It is also impossible to somehow influence the amount of payment after dismissal and the calculation procedure.

However, you should know that the payment of severance pay directly depends on the reason for the termination of the employment relationship.

At your own request

What are the payments upon voluntary dismissal? In this case, rely:

  • compensation for unspent vacation. Moreover, if an employee has not taken a vacation for two years in a row, the amount of payment will be doubled;
  • other amounts that are determined in the internal regulations of the enterprise.

By mutual agreement of the parties

Payments in this case will be as follows:

  • compensation upon dismissal for unused vacation;
  • additional benefit, the amount of which is determined in the text of the employment agreement itself.

If there is a reduction in the company's workforce

In this case, compensation will be as follows:

  • for unspent vacation;
  • other amounts, the amount and procedure for calculating them are determined in the company’s local regulations;
  • severance pay in the form of average monthly earnings. At the same time, the same amount is retained by the citizen for the period allotted for searching for work, but not more than three months. In some situations, the amount of this payment remains for up to six months by decision of the employment service, but on condition that What such a person contacted them within one month from the date of leaving his previous place of work, but did not find a new place.

Early termination of an employment contract

If the termination of the employment relationship occurs before a certain period. In this case, the administration must comply with the requirement of mandatory notification 2 months in advance. Compensations will be as follows:

  • for unspent vacation;
  • average earnings calculated based on the time remaining before the expiration of the period specified in the notification.

These amounts are paid by the employer at his own expense.

Retirement

If an employee retires, he should expect the following payments:

  • for unused vacation time;
  • other amounts provided for by the current local regulations of the company.

Employer's liability

In accordance with the terms of Art. 140 of the Labor Code of the Russian Federation, upon dismissal of an employee, all amounts due to him must be paid no later than the day on which he submitted the demand. In addition, Art. 84.1 of the Labor Code of the Russian Federation also states that on the last day of work, the employer’s administration is obliged to make all calculations, including those that are carried out in accordance with the requirements of the above norm.

Along with the deadlines for making accruals, there is liability for their violation. If compensation is not paid on time, management is obliged to charge a fine, the amount of which is determined at 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay. The beginning of the period will be considered the day when such payments should have taken place and the end will be the moment when they were finally made.

In addition, the management can be checked by the labor inspectorate, which may result in the imposition of a fine in the amount specified in Art. 5.27 Code of Administrative Offenses of the Russian Federation. The fines are quite impressive:

  • for entrepreneurs – from 1 to 5 thousand rubles;
  • for responsible persons – from 10 to 20 thousand rubles;
  • for an enterprise – from 30 to 50 thousand rubles.

Formulas for calculating compensation

To calculate payments, special formulas are used, the main indicator of which is the average income of a citizen.

The basic formula for calculating compensation (for enterprises where vacation is 28 days) is as follows:

  1. Total employee income for one calendar year: 12 months. (per calendar year): 29.3 days (average number per month) = Average earnings per day. The calculation does not take into account sick leave and vacation pay.
  2. Average earnings per day * Number of days of earned vacation = Compensation amount.

If payments upon dismissal are not made on time, the employer is obliged to pay compensation calculated according to the formula:

Rate of the Central Bank of the Russian Federation: 100% * 1/300 * amount of unpaid debt * number of days that have elapsed since the date of dismissal

Severance pay is calculated using the formula:

  1. Total employee income for one calendar year: 12 (months per calendar year): (actually worked days) = Average salary.
  2. Number of months actually worked (since the end date of the last vacation) * 2.33 = Number of days of earned vacation. This figure should be rounded to a whole number.
  3. Average earnings per day * Number of days of earned vacation = Amount of severance pay.

Examples of compensation calculations

Below are sample calculations:

  • Sample calculation for resignation of one's own free will.

When dismissing on his own initiative, the employee has the right to receive wages for time worked and compensation for unused vacation.

For example: Petrov I.I. quits with the last day of work on March 21, accordingly he should be accrued wages for 20 days.

Average salary of Petrov I.I. 25,000 rubles, number of days worked 21.

25000.00 rub. : 21 days = 1190.47 rub.

1190.47 rubles * 20 days = 23809.40 rubles. – the amount earned in March before the date of dismissal.

Petrov I.I. has a scheduled vacation. should be in June. Calculation of compensation: 2.33 * 3 months (rounded, because I.I. Petrov worked for 2 months and 20 days) = 6.99, i.e. Petrov I.I. earned 7 days until dismissal on March 21.

7 days* 1190.47 rub. = 8333.29 rub. – amount of compensation.

  • Sample calculation with payment of severance pay and compensation.

For example: Ivanova N.I. was dismissed due to staff reduction on June 13, she is subject to accrual and payment of benefits for the period from June 14 to July 13 (22 working days). Before this date, she actually worked 106 days, and the total income was 120,700.00 rubles.

RUB 120,700.00 : 106 days = 1138.67 rubles.

1138.67 rub. * 22 working days = 25050.74 rubles. – amount of severance pay.

Vacation according to schedule for Ivanov N.I. should be in July. The calculation of compensation is as follows: 2.33 * 6 months (rounded, because N.I. Ivanova worked for 6 months and 13 days) = 13.98, i.e. Ivanova N.I. earned 14 days. until dismissal on June 13.

14 days* 1138.67 rubles = 15941.38 – amount of compensation.

  • Sample calculation with payment of compensation and two-week allowance.

When dismissed due to conscription for military service, the employee is entitled to severance pay in the amount of two weeks' earnings, but only 10 working days are taken into account in the calculation.

So, Sidorov D.V. resigned on October 16 for this reason, having worked for six months. The salary was 12,000.00 rubles. and was the same throughout the entire time.

Average salary of Sidorov D.V. 12,000.00 rubles, number of days worked in October 15.

12000.00 rub. : 23 days (working days in October) = 521.73 rubles.

521.73 rubles * 15 days = 7825.95 rubles. – the amount earned in October before the date of dismissal.

Calculation of severance pay:

72,000.00 (salary amount for the entire period of work - 6 months): 199 days actually worked = 361.80 rubles.

RUB 361.80 * 10 days = 3618.00 rub. – amount of severance pay

Deadlines for settlements. Taxation

All accruals and payments must be made on the worker’s last day of work. As a general rule, this occurs after two weeks from the date of notification of your dismissal.

The same rule applies in the event of dismissal of an employee by agreement of the parties, upon conclusion of which it is possible to terminate cooperation before the expiration of a two-week period.

If an employee falls ill during these two weeks, payments must be made the next day after such an employee makes a corresponding demand.

All of the above payments have their own taxation characteristics.

Fact

Compensations are subject to personal income tax, but the unified social tax is not calculated. The above taxes are not paid at all on severance pay.

It is important to know that if the amounts are not subject to UST, they are not subject to insurance premiums paid to the Pension Fund.

In addition, no contributions are made to the Social Insurance Fund from compensation and severance pay.

Errors

Let us point out several mistakes that often occur when it is necessary to resolve the above issues.

Mistake #1. The employer makes a full calculation of all payments not on the last day of dismissal, but when it is convenient for him or on the day of the established payment of salaries in the company. This is a direct violation of the provisions of Art. 140 Labor Code of the Russian Federation.

Mistake #2. If a citizen resigns due to significant changes in the terms of the employment agreement, he must be paid severance pay in the amount of two weeks' earnings. Payment of compensation alone for non-vacation will not be enough.

Mistake #3. If an employee has worked for the company for only 2 months, under the terms of the current labor legislation, he is entitled to payment of compensation for unused vacation, even if he did not even plan it and did not schedule it.

Upon dismissal from work, each employee, regardless of the reason for termination of the employment relationship, is entitled to compensation and benefits, the amount and procedure for payment of which is determined by current legislation.

Subscribe to the latest news