Dismissal payments. Payment terms and calculation rules upon dismissal in various situations

If the employee decides to terminate the employment relationship, he needs to submit an application to the employer. At the end of the warning period, an entry is made in the work book about the termination of the contract. Also on the last working day, the employee must receive the necessary payments, which include:

• payments for unclaimed rest days;
• payment for actually worked days;
• bonuses and remuneration, if it is provided for by the internal regulations of the organization;
• severance pay in cases where it is provided for by labor legislation, collective or labor agreement.

Counting order

The calculation is made by the accounting department on the basis of an order to terminate the contract () issued by the employer.

Calculation procedure upon dismissal of one's own free will:

• wages are calculated for days worked;
• compensation for unclaimed leave is calculated;
• the amounts received are added up and transferred to the departing employee.

Calculation of wages upon dismissal of one's own free will

The following rule applies here:

• if the worker has worked for a month in full, he needs to pay the salary in full;
• if a person has worked for an incomplete month, then the calculation of wages in this situation is as follows: the average earnings per day are multiplied by the number of days worked. The received amount is to be issued.

Compensation for unused vacation

If the employee did not rest, he is given compensation. For this, the average earnings for 1 working day are calculated. When calculating, bonuses and allowances should be taken into account. The amount received is multiplied by the number of days of rest.

When calculating vacation pay, the following points should be considered:

1. If the employee was already on vacation this year (meaning that he took a full walk), then he is not entitled to compensation.
2. If an employee has accumulated unclaimed rest days for several years or for the last period, then only all unused days (including those for previous years) will be paid.
3. If the employee took leave in advance, a recalculation will be made and deductions will be made from the wages due to him.

In order to correctly calculate an employee upon dismissal of his own free will, there are a variety of calculators that you can use.

An example of calculating the dismissal of one's own free will

Commodity specialist Zueva wrote and sent to the director an application for termination of the employment contract with a request to dismiss her on 12/31/2018.

According to the signed contract, her salary is 30,000 rubles per month.

December has 21 working days. The merchandiser worked in December for 16 days. During these days she should receive money. The payroll will be calculated as follows:

We divide 30,000 rubles by 21 working days and multiply by 16 actually worked days. The resulting figure - 22,857.15 rubles - is supposed to be paid.

Now let's consider how compensation for unclaimed vacation days is calculated upon dismissal of one's own free will.

Commodity specialist Zueva got a job at the enterprise on 07/22/2017 and completely spent her vacation for the entire past period from 07/22/2017 to 07/21/2018. She was going to leave on 12/31/2018. On the date of dismissal, the merchandiser will have 7 unused vacation days in his asset. In a year, the merchandiser Zueva earns: 30,000 × 12 = 360,000 rubles. The average daily earnings in this case will be 1,023.89 rubles (360,000 / 12 / 29.3). Thus, compensation will amount to 7167.23 rubles.

You can read more about calculating compensation for unused vacations in ours.

We draw up a note-calculation

In order to make the final calculation of the employee upon dismissal of his own free will, it is necessary to prepare a note-calculation.

The note is drawn up in the form No. T-61, approved. . Form T-61 is filled out on the basis of settlement and payment documents, statements, which contain information on various accruals to the employee (wages, bonuses, allowances, etc.). This is a two-sided form, for which the personnel officer and accountant are responsible. The front side, which is filled out by the personnel officer, reflects information about the organization, the employee and the employment contract that was in force between them. On the reverse side, which the accountant fills out, the calculation of payments upon dismissal of one's own free will is made.

We suggest you download the form of a note-calculation upon dismissal. If necessary, you can use it at work in order to make the final payment upon dismissal of your own free will.

Nuances of payments

Settlement upon dismissal of one's own free will upon termination of the contract are established by labor legislation. They are mentioned in article 140 of the Labor Code of the Russian Federation. Funds must be disbursed on the last business day.

But not always the actual last working day and the day of termination of the contract fall on the same date. If the day of termination of the contract falls on a day off, it is necessary to prepare the necessary documents in advance, provide them to the employee for signature and make a payment, making a preliminary calculation upon dismissal of one's own free will 2019.

Full settlement upon dismissal of one's own free will and the issuance of all documents occur on the day the employee leaves the company. Exceptions can only be in the following situations:

• in the absence of an employee at the workplace on the last day, the money must be issued the next day after his application (this option does not apply to card payments);
• if the employee leaves immediately after the vacation (on the last day of the vacation and does not go to work), then the funds are paid along with the vacation pay (as a rule, or on the last working day before the vacation);
• the employee is on sick leave - in this case, the person will receive the fact, the sick leave will be paid to him after he brings it to his former job.

Liability for delayed payments

Failure to comply with the terms of payments is considered a violation of the law and entails bringing the employer to administrative or criminal liability (depending on the timing of the delay), as well as imposing penalties on him () in the amount of up to 50,000 rubles.

Also, the company will have to accrue interest to the dismissed citizen for delaying funds (). The funds due to the employee in case of delay will be paid with a percentage of at least 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay.

When calculating upon dismissal of one's own free will, the terms of payments do not shift, all calculations occur on the last day of service.

If the settlement after dismissal of one's own free will is not made

If on the last day of work the employer did not make the payments due to the employee upon dismissal of his own free will 2019 (in cash or by bank card - it does not matter), then justice can be restored as follows:

• apply directly to the employer with an application for the final settlement ("In accordance with Art. 140 of the Labor Code of the Russian Federation, I ask you to make the final settlement with me "__" _______ 2019 in connection with the dismissal of my own free will. Consider "__" _______ 2019 as the day of dismissal). It is necessary to bring two copies of the application, one to give to the employer, on the second - to receive a mark that the application has been received. If the manager refuses to accept the application, you can transfer it to the secretary under the incoming number or send it by mail;
• file a complaint with the State Labor Inspectorate. Keep in mind that the time limit for reviewing a complaint is 30 days, so you need to submit your application as soon as possible. This can be done through the inspection reception (under the incoming number), through an electronic service or use the mail service. The complaint should reflect your full name, address and telephone number, details of the organization, the essence of the claim and what measures were taken, the amount of the due payments. If you have supporting documents (employment book, applications, hiring and dismissal order, a copy of the letter to the employer, etc.) - attach them. The inspector will conduct an inspection, you will receive a reasoned response based on its results. If violations are detected, the employer receives an order to make payments after dismissal of his own free will within the prescribed period, and is also brought to administrative responsibility;
• write to the Prosecutor's Office at the location of the employer. The appeal scheme is the same as in the Labor Inspectorate. Since both of these government agencies often conduct joint inspections, you can immediately, without wasting time, write applications to both. The prosecutor's office can also issue an order to the employer to pay the withheld funds, but cannot force him to do this. The district (city) court has this right;
• go to court with a statement of claim or an application for a court order. The possibility of going to court in case of infringement of the rights of an employee has limitations: you can do this within three months from the moment your rights were violated, that is, from the last day of work. Therefore, your simultaneous appeal to three instances at once will be most effective: the labor inspectorate, the Prosecutor's Office and the court. It is not prohibited by law in any way. But comprehensive checks and a subpoena usually encourage the employer to make a decision in your favor and calculate the calculation upon dismissal of their own free will with subsequent payment.

People have the right to leave their place of work without giving reasons. Dismissal on the personal initiative of an employee is a fairly common reason for breaking off labor relations. The accounting department must make all payments upon dismissal of their own free will on the day the employee leaves.

What is paid upon dismissal of one's own free will

The company makes a full calculation of the employee's salary upon dismissal of his own free will:

• The salary.
• Compensation for unused vacation days.
• Dismissal benefits, if such a condition is stipulated.

The full calculation upon dismissal of one's own free will also include:

• class and skill;
• surcharges as a result of indexation, if it was at the enterprise;
• various additional payments for the harmfulness and complexity of the work performed, provided for in the organization;
• benefits accruals, if applicable;
• various bonuses and incentives.

If the calculation of the employee upon dismissal of his own free will is not made, this leads to the punishment of the enterprise.

Calculation procedure upon dismissal of one's own free will

After the employee submits an application for dismissal to the personnel department and works off the allotted time by the employee, the accounting department makes full payment of the funds due to him. The calculation is made upon dismissal of one's own free will in several stages:

• Calculation of wages upon dismissal of one's own free will, including all bonuses and surcharges. It is carried out in proportion to the hours worked. If, for example, a person who works a five-day work week quits on October 2, 2017, he will be paid in just one day.
• Calculation of the number of days of unused vacation. For one month of actual work, an employee is entitled to 2.33 days of rest. From this indicator, the norm of 28 days per year is formed. When a person does not go on vacation or does not use it in full, the employer is obliged to pay him compensation for these days. Suppose an employee worked at the enterprise for two years, and used only fourteen days of rest. In the form of compensation, then he will be paid forty-two days (28 + 28 - 14).
  

  Important! Vacation days are calculated from the date of employment.

  Also, employment contracts stipulate the provision of additional holidays.

• Calculation of compensation for unused vacation. For this:
  • employee's income for the last twelve months / 12 / 29, 3.

  It turned out the average daily earnings, which must be multiplied by the number of unspent days of rest.

  For example, it would look like this:

  Let's say the annual earnings amounted to 250 thousand rubles.

  We get:

  250,000 / 12 / 29, 3 = 711.04 - average annual income;

  Vacation compensation for 28 days will be 711.04 x 28 = 19,909.12 rubles.

  Important! When calculating average earnings, it is required to take into account only those payments that are provided for by law.

  Sometimes, employees take vacation in advance, then when they leave, it turns out that they remain indebted to the organization. But, you can withhold from your salary no more than 20%. The employee must pay the rest of the money to the cashier himself. Otherwise, the issue will be decided in court.

• Calculation and withholding of income tax. It is 13% of the amount of accruals.
• Other deductions are made. For example, child support.
• Implementation of direct payment after dismissal of one's own free will.

An example of how they calculate upon dismissal of their own free will

Consider a step-by-step calculation upon dismissal of one's own free will:

• salary - 25 thousand rubles;
• premium - 3 thousand rubles.

He also has 14 days of unspent vacation.

We get the following calculation upon dismissal of our own free will:

1. For September, the employee was credited with:

   25000 + 3000 = 28000 rubles

2. For 14 days of vacation, suppose he is entitled to compensation of 12,000 rubles.
3. When tax is deducted, the calculation of payments upon dismissal of one's own free will will be: 28,000 + 14,000 - (28,000 + 14,000) x 13% = 36,540 rubles.

The final settlement upon dismissal of one's own free will in the amount of 36,540 rubles is made on August 31.

Responsibility for late payment after dismissal

All settlements with dismissed persons are carried out on the day of dismissal. If a person is not on site that day, then the due calculation after dismissal of his own free will is issued on the basis of a separate application on the next day after the appeal.

When the calculation of an employee upon dismissal of his own free will and the issuance of a work book on time cannot be completed due to the absence of the dismissed person, the employer must send a special notice to him.

Important! If the company provides for cashless payments, the money is sent to the employee's bank card.

When the settlements upon dismissal of their own free will are not paid in due time, the employer pays additionally - 1/150 of the refinancing rate for each day of delay.

Additionally, if settlement accounts are voluntarily delayed upon dismissal, the company is waiting for punishment:

• an official can be fined 20,000 rubles;
• up to 50 thousand rubles, the organization is forced to pay a sanction.

To protect their interests, a person has the right to apply to the labor inspectorate or the prosecutor's office with a corresponding complaint.

Calculation upon dismissal of one's own free will in 2017 does not differ from previous years. No changes were made to the TC in this regard.

Such an event sooner or later happens in the life of every person. Depending on the circumstances, it may or may not be pleasant, but leaving work is associated with a number of additional circumstances that you need to know about in advance and be prepared for them.

One of these moments is the procedure for the final settlement of the enterprise with the resigning employee.

The main reasons and methods of dismissal in accordance with the Labor Code of the Russian Federation

Employee initiative

One of the most common reasons for dismissal is an employee, expressed in the form of a corresponding application, which is written by him in any form. This document is drawn up two weeks before the intended departure, so that the employer has the opportunity to select a replacement for the departing employee.

Situations are possible and actually practiced when the parties agree not to meet the deadline when leaving work. But if an employee wants to work these two weeks, the organization is obliged to pay them.

Termination without a two-week deadline possible in the following cases:

• admission of an employee to study;
• dismissal related to retirement;
• change of place of residence;
• the need to care for a disabled person of the first group;
• if the employer violates the requirements of labor legislation.

In all of these circumstances, an employee may not work out a two-week period, even if the employer insists on it.

During the period of "working off" the employee has the right to withdraw his application and continue the performance of duties.

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Agreement of the parties

This method of action is chosen by the administration in order to get rid of an objectionable employee when he does not give rise to any aggressive actions.

The head of the enterprise proactively meets with the employee and offers him an agreement that can suit both parties. As a rule, from the side of the administration, a proposal for monetary compensation in the amount of 2 - 3 monthly salaries follows.

In this case, the wording of the reason for leaving can be as in the wording of paragraph 1 of Art. 77 of the Labor Code, and according to Art. 78 of the same document.

Staff reduction

This type of dismissal requires compliance with a certain procedure, namely:

• a reduction order is issued;
• a mandatory step is to notify the employees to be laid off with an offer to them of another job at this enterprise;
• a message about the upcoming event of the trade union organization and the employment service;
• dismissal of employees in case of disagreement with employment for the proposed positions.

Directly the process of termination of the contract on the indicated basis is regulated by Article 181 of the Labor Code.

Employer initiative

There is a clause that all types of compensation are not taxed, with the exception of that for unused vacation.

What payments are due to the employee upon dismissal, is described in the following video:

The procedure for calculating compensation

The basis for calculating compensation payments is the employee. It is calculated based on the money paid divided by the number of days worked. This takes into account not only the amount of salary, but also all bonuses, allowances and other payments stipulated by the contract. The average daily earnings are multiplied by the number of unused vacation days.

From the accrued amount, all taxes are paid and contributions to funds are made.

Upon termination of the employment contract at the initiative of the enterprise, the employee is credited with a severance pay in the amount of earnings for two weeks or a month.

Payment terms

An indispensable requirement of the Labor Code of the Russian Federation is the payment to the employee of the accrued amounts on the day of dismissal.

These include:

• payment for hours worked for the current month;
• compensatory payments for unaccompanied vacation;
• severance pay to those who are entitled to it.

In case of violation of the procedure for paying the settlement upon dismissal, the payer may be charged a fine in the amount corresponding to the refinancing rate of the Central Bank of the Russian Federation.

In this case, all taxes on the amount of compensation for vacation must be accrued.

The severance pay and the remaining average monthly income are not subject to personal income tax and contributions to funds are not made.

Note-calculation of accruals upon dismissal

This document is drawn up according to the approved form T-61. The front side is filled in by the personnel department of the enterprise, indicating all its registration and bank details.

The reverse side of the form must be completed by an accounting employee with detailed notes on charges and an indication of the total amount. Signed by the head of the personnel department and the chief accountant of the enterprise.

The note is the basis for the payment of settlement amounts along with the order to dismiss the employee.

Liability for late payments

As mentioned above, the settlement is issued to the dismissed on the day of dismissal. For compliance with the payment deadline, the company bears material responsibility in the amount of 1/300 of the Central Bank refinancing rate for each day of delay.

If there is a delay in the calculation, you need to contact the labor inspectorate with a statement of any form. The inspector of this service will issue an order to make the calculation and control its execution.

In case of failure to comply with the decision of the labor inspector, you can apply to the court, which, most likely, will be on the side of the plaintiff and demand the due amount from the defendant.

The timing of the calculation upon dismissal is described in the following video:

Regardless of the reasons for terminating the employment contract, it is required to make a full settlement with the employee upon dismissal. Mandatory payments include: wages and compensation for unused vacation. The employee receives the right to other additional payments, depending on how the employment contract was terminated. In some cases, the employee is entitled to severance pay, compensation due to the termination of the employment contract, and other optional payments.

How to make settlements with an employee upon dismissal

Let us consider in more detail the procedure for calculating the following compensations and payments that are due to the employee in the event of dismissal, as well as payments that must be withheld from the employee in favor of the enterprise (this also happens):

• compensation for vacation that was not used by the employee;
• deductions when calculating for vacation days not worked by an employee;
• severance pay;
• maintaining the average monthly salary for the employee until the moment of employment in a new job;
• compensation provided for the dismissal of the head of the enterprise.

On the day the employee is dismissed, all calculations must be made with him, in accordance with Article 140 of the Labor Code of the Russian Federation. If the employee is unable to appear for the amounts of payments due to him, the enterprise must pay the corresponding amounts of money to the employee the next day after his dismissal.

The employer is obliged to compensate the employee for all unused vacations in case of dismissal. At the same time, those payments subject to compensation are taken into account in accordance with the number of days worked in the current year. It should be taken into account that the company owes the employee to compensate for unused vacation for all periods of his work. If an employee has not been on vacation for several years, he needs to pay compensation for these several years.

If the employee managed to use his paid annual leave, and leaves the enterprise before the expiration of the calendar year in which he has already left on vacation, the enterprise has every right to withhold the amount for unworked vacation from the employee's payments due. To carry out such deductions, you should calculate how many days or months the employee actually worked in the current year.

When You Shouldn't Hold

In order to calculate deductions for vacation pay, it is not the calendar year that is taken into account, but the working year, which is calculated from the moment the employment contract is concluded, and not from the beginning of the calendar year. It is impossible to withhold from the employee the amount of paid days of unworked vacation in such cases:

• upon the complete termination by an enterprise or individual entrepreneur of its activities (liquidation);
• upon dismissal of an employee for health reasons, when he cannot perform the functions assigned to him, but refused to be transferred to another position;
• when reducing;
• if the head of the enterprise or the accountant was dismissed due to a change of ownership;
• in case of military conscription;
• with the complete loss of the employee's ability to work;
• upon dismissal of an employee, in case of reinstatement of a former employee (by decision of the judiciary, or the labor inspectorate);
• upon the occurrence of the physical death of an employee or employer (if the employer is a private person), or in case of recognition as missing;
• upon dismissal of an employee for reasons beyond the control of the parties to the employment relationship, due to force majeure.

Calculation of settlement upon dismissal

So, if an employee is entitled to compensation for unused vacation, it is subject to accrual in favor of such an employee. The accrual is based on the employee's average daily earnings multiplied by the number of vacation days that he did not use. The average daily earnings of an employee are calculated in accordance with the Decree "On the Peculiarities of the Procedure for Calculating Average Wages", by dividing the amount of the employee's monthly earnings by the number of working days of the month. Not only the salary is taken into account, but all allowances and bonuses due to the employee, in accordance with this provision.

When calculating compensation for unused vacation, do not forget that this type of payment is subject to mandatory taxation. Personal income tax is payable on the accrued amounts. You also need to deduct mandatory payments to funds from this amount.

The next step in the calculation is the calculation of the severance pay.

Employees with whom the enterprise terminates the employment contract on its own initiative are entitled to severance pay. At the same time, the settlement with the employee upon dismissal, in the form of a cash benefit, occurs either by paying him a two-week average salary, or an average monthly salary.

Only certain categories of workers are provided with a higher severance pay.

How severance pay is paid:

The allowance, which is equal to two weeks of the average earnings of the worker, is paid to him in such situations:

• if it is contraindicated for the employee to work in this position for health reasons, as confirmed by the medical board, but the employee does not want to move to another suitable position offered by the employer; or, the employer has nothing to offer such an employee at all;
• if the employee is involved in military or alternative service;
• if the employee refuses to be transferred together with the employer and the team to another locality;
• when reinstating a former employee who worked at this place of work, but was dismissed illegally, about which there is an appropriate determination or decision;
• with a complete loss of ability to work;
• the employee refuses to accept changes in the terms of the contract that occurred due to a change in the organizational and legal form of the enterprise.

The allowance, which is equal to the average monthly earnings of an employee, must be paid to him in the event of dismissal for the following reasons:

• upon the complete liquidation of the enterprise where this employee works;
• when an employee is reduced from his position, due to a reduction in staff at the enterprise;
• if the rules and procedure for concluding an employment contract are violated, through no fault of the employee.

The following categories of workers need to be compensated upon dismissal at once for three monthly earnings:

• the head, his deputies, as well as the chief accountant of the enterprise, if the employment contract with them is terminated at the initiative of the enterprise, in connection with the change of ownership;
• if the head is removed from his work through no fault of his own (for example, due to the bankruptcy of the enterprise).

Calculation rules upon dismissal

In accordance with the requirements of the Labor Code, the employee should be given a full payment on the day of dismissal. If the employer for any reason does not carry out the calculation on time, he will bear disciplinary and administrative responsibility. It is important to accrue and pay the employee not only compensation, but also the amount of payments for the time actually worked.

Moreover, if the company did not pay the resigned employee on time, for each day of delay in payments, the employer will have to pay the so-called penalty for late payments. Its size is one three hundredth of the current at the time of payments, the refinancing rate of the Central Bank of the Russian Federation.

The Tax Code establishes the obligation to make deductions for accrued compensation for unused vacation by the employee. But severance pay and retained monthly earnings of a retired employee should not be subject to personal income tax, single tax and contributions to social insurance and pension funds. This provision of the law is applicable only to those amounts and benefits that are established by law, and do not exceed their amount. With an increase in the size of the severance pay, for example, in the event of the dismissal of the top manager of the company, he will have to pay income tax on the amount that exceeds the established minimum.

Final settlement upon dismissal

Consider, using a specific example, how to properly conduct the final settlement with an employee who terminates an employment relationship with an enterprise.

Let's say employee Efremov worked at the enterprise, but wrote a letter of resignation of his own free will. Thus, he is not entitled to severance payments and does not retain his average monthly earnings until he finds a new job. But, he still needs to pay the amount of wages for the time actually worked, and compensation for unused annual leave. Settlement with such an employee must be drawn up in a special manner, in the form of T-61, that is, in the form of a note-calculation, which is filled out upon dismissal.

If an employee Efremov quit on the 19th, then he needs to pay for the hours worked from the 1st to the 18th inclusive. Based on the fact that the average monthly salary of Efremov at the enterprise is 20,000 rubles, the calculation of wages for actual hours worked is as follows:

20,000/22 (the number of working days in the month of April, since Efremov quits in April) = 909.09 rubles - Efremov's daily earnings;

909.09X18 (number of days worked in the current month) = 16,363.62 rubles is Efremov's salary for the time actually worked in April.

It should be noted that this amount is subject to tax and mandatory payments. Therefore, it is necessary to make all deductions provided for by law. And after that, pay the employee a salary.

Since Efremov quits in April, and he has a vacation in July, that is, he did not use his annual paid vacation, which he is entitled to by law. And therefore, he needs to calculate compensation for unused vacation. Since Efremov worked 3 full months and 18 days, 4 months will be taken into account. That is, Efremov is entitled to 9 days of vacation. But when calculating monetary compensation, rounding to the tenth and hundredth part does not occur. The calculation is carried out according to the following formula:

28 (number of days of paid annual leave)/12(number of months in a year) = 2.33 days of vacation per month.

2.33X4 (number of months worked) = 9.32 days of vacation did not use Efremov.

9.32X909.09 (Efremov's daily earnings) = 8,472.72 rubles is due to Efremov as compensation for unused vacation.

An approximate calculation for the dismissal of an employee Efremov looks like this. It should be noted that if he were fired due to a reduction, or in connection with the liquidation of the enterprise, he would be entitled to additional payments, which were mentioned above. But, since Efremov wanted to leave the company of his own free will, he does not receive additional compensation and payments (with the exception of the case of illness).

Termination of an employment relationship, dismissal, is a legal procedure that requires respect for the rights of an employee of an enterprise. The employer must pay the employee upon dismissal and return the work book to him. Regardless of the reasons why a person quits, the topic of paying wages upon dismissal worries many citizens: how are the amounts calculated, when wages are paid, what compensation can you count on?

What payments are due to the employee upon dismissal

The relationship between an individual and an employer can be terminated for various reasons. The termination of the contract is formalized by an order-instruction of the employer's administration. It is published in a specific form of personnel documentation approved by the State Statistics Committee. The completion of the employment contract is accompanied by the issuance of all wages due to the employee from the enterprise. According to Art. 140 of the Labor Code of the Russian Federation (hereinafter abbreviated as TC), payment must be made at the time of dismissal.

The dismissed person, within the same time frame as for the calculation, is issued:

• employment history;
• certificate in the form 2-NDFL;
• certificate of earnings for the previous two years;
• data on insurance premiums of the OPS;
• documents (certified copies) related to work - upon written application of the person.

If a person did not work on that day, then the corresponding amounts of wages are paid no later than the day following the day the dismissed person submits a demand for calculation. Upon termination, an employee is required to:

• earnings for the days actually worked in the current month;
• compensation for unused (accumulated) vacation;
• severance pay (in situations stipulated by labor law);
• bonuses (according to the provisions of the collective agreement or the internal regulations of the enterprise on bonuses);
• compensation in case of liquidation or downsizing of the company.

The calculation of earnings for an incomplete last monthly period occurs even if a person worked one day: the amounts due for a full month are divided by the number of full working days of the month and multiplied by the number of working days in the paid period. The basic salary upon dismissal includes all allowances and bonuses, if any, are established by the internal payment system at the enterprise.

Financial compensation for unused vacation is due for all previous years. At the end of an employment relationship with a reduction in staff, liquidation of the company, severance pay is paid. This type of payment is possible with additional options if initially the contract conditions or the collective agreement provide for the possibility of prescribing other situations and grounds for severance benefits, including their increased amounts.

Legal Framework

The payment of wages upon dismissal is regulated by the Labor Code of the Russian Federation of December 30, 2001. No. 197-FZ. Collective agreements at the enterprise should be drawn up on the basis of the Labor Code and not worsen the financial situation of employees. The document fixes the procedure and conditions for the payment of amounts due upon dismissal:

• The dismissal procedure is stipulated by chapter 13 of the Labor Code.
• Payroll dates are specified in Chapter 21.
• Guarantees and compensation upon termination of the employment contract are described in a separate chapter 27.
• The responsibility of the administration of the enterprise, arising from the delay of wages and other amounts due, is indicated in article 142 of chapter 21 and article 236 of chapter 38.
• Material compensation for unused vacation days and the realization of a citizen's right to leave upon his dismissal are provided for in Chapter 19.

In addition to these legal norms, liability for violation of legislation in the field of labor is provided for by the Code of the Russian Federation on Administrative Offenses dated December 30, 2001. No. 195-FZ in article 5.27 (administrative) and the Criminal Code of the Russian Federation of 06/13/1996. No. 63-FZ in article 145.1 (criminal). If the employer has violated the payment deadline upon dismissal, the citizen, on the basis of Article 356 of the Labor Code, has the right to apply for resolution of the situation to the labor inspectorate, the judiciary or the prosecutor's office. The procedure for filing a complaint and considering a disputable situation are described in Chapter 60 of the Labor Code.

When should I calculate upon dismissal

The final payment of wages upon dismissal must be made within specific deadlines, which are strictly stipulated by the norm of Article 140 of the Labor Code. On its basis, funds are paid on the day of dismissal (no later than). The last working day of a citizen is recognized as such a day, but there are certain exceptions when the employee was not actually present at the workplace, and his position was retained by law.

This is possible, for example, in the case of being on sick leave (in the presence of a disability certificate) or in the absence of a person due to a number of circumstances, the validity of which must be confirmed by substantiated evidence. In this situation, when a person did not work on the last day, the full payment upon dismissal is carried out no later than the day that follows after the dismissed person submits to the administration the demand for the final calculation of wages.

Penalties for violation of deadlines

The fact of non-payment or untimely observance of the terms stipulated by the Labor Code is punishable for the employer in accordance with Art. 236 of the Labor Code, which establishes the obligation of the organization in this case to pay material compensation to the citizen. Penalties apply not only to earnings, but also to payment of vacation sums, other due benefits, and bonuses. Penalties are calculated at the rate of at least 1/150 of the Bank of Russia key rate effective for the period of payment of the unpaid funds for each day of delay.

The countdown starts from the day following the date set for payment, inclusive, up to the date of full settlement. If the amount is not paid in full, compensation is calculated from the actually unpaid amount of money. The amount of compensatory funds to be paid may be set at an increased level by a collective agreement, contract or internal regulation. The liability arises regardless of whether the employer is found guilty. To independently determine the amount of compensation, you can use the formula:

D \u003d K: 100% x 1/150 x ∑ x P, where:

• D - the amount of compensation;
• K – the key rate of the Central Bank of the Russian Federation (posted on the official website of the Bank of Russia according to the dates of the change, the refinancing rate was previously used);
• ∑ - the amount of debt;
• P is the number of days overdue.

Calculation of salary upon dismissal

The calculation of wages depends on the form of payment used at the enterprise. Accrual is made for all worked days, including the day of dismissal. Wage payments upon termination must include company-determined allowances, bonuses, and bonus payments. If the conditions provide for the "13th salary", its volume is determined in proportion to the months that the employee worked in the current year.

severance pay

The norm of chapter 27 of the Labor Code approved the procedure for receiving severance pay under certain circumstances of the termination of labor relations - the liquidation of the company and the reduction in the number of employees (staff) of the organization. The amount of such severance (dismissal) allowance is calculated in the amount of the average monthly salary. In addition, the person retains the average monthly earnings for the time of employment, but not more than 2 months after the dismissal.

In situations of an exceptional nature, such compensation can be extended for another 3rd month by decision of the Employment Service, subject to the following requirements: registration of a specialist as unemployed within two weeks after dismissal and the fact that he was not employed with the assistance of the Employment Service itself. Severance cash allowance can be paid in the amount of 2 weeks of average salary on the following grounds:

• the employee's refusal to transfer to another position, necessary for him for official medical reasons, or the impossibility of employment due to the lack of appropriate work at the enterprise;
• performance by a person of military duties upon conscription for fixed-term military service or alternative civilian activity that replaces it;
• reinstatement in the service of a person who previously performed these duties;
• refusal of a specialist to transfer to another area together with the employer;
• recognition of a citizen as completely incapable of work on the basis of a medical report;
• refusal of the employee to continue working in connection with a change in the terms of the employment agreement.

Compensation for unused vacation

When leaving, the employee receives material compensation for unused vacation days accumulated over all years (for each unused for the entire period of work). At the same time, instead of a cash payment, upon a written application of a person, the administration can provide unspent leave to a person with his subsequent dismissal (with the exception of termination of relations for the guilty actions of a person).

You can get information about the required vacation days in the personnel department. Days payable are counted according to the number of months worked in a year. In other words, the right to leave begins at the start of work, and not at the beginning of the calendar year. If the retiring person has not fully completed the period giving the right to compensation, the money is paid in proportion to the months worked.

An incomplete month is not taken into account in the calculation if the number of days worked is less than 15, and if it is more, then it is already taken as a whole period. To independently determine the compensation size, you can use the expression: K \u003d W x N, where:

• K is the amount of compensation;
• N is the number of unused vacation days, determined by N = 2.33 x M, where M is the months worked for which vacation is due;
• Z - the average salary, calculated Z \u003d D: 12 x 29.3, where D - income for the calendar year that precedes the dismissal. The value D is taken from the certificate 2-NDFL.

What documents are handed out upon dismissal

The procedure for the dismissal procedure is provided for in Art. 84.1 TK. The management issues an order on the fact of termination of employment, and the employee needs to familiarize himself with it under his signature. At the request of a person, the administration is obliged to issue him a certified copy of this order. If the administrative document cannot be brought to the attention of the employee or signed if he disagrees, this fact is reflected in the corresponding entry on the order. On the last day of work, a citizen must receive documents:

The collective agreement may provide for other additional circumstances for severance pay and establish an increased amount. If such dismissal allowance exceeds the amount established by the Labor Code, the excess is subject to income tax. In case of payments on grounds not provided for by legal norms, the funds paid out are fully subject to personal income tax. The payment of wages upon dismissal is subject to taxation in the usual manner.

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