If you quit your job, what do you have to pay? Compensation for unused vacation: calculation, accounting, taxes

If an employee writes a letter of resignation of his own free will, the employer has no choice but to fulfill his requirements and dismiss him in accordance with the law - observe the deadlines, order and give everything in hand.

This is the issuance of all the relying funds to the employee on the last day of work, which he claims in accordance with the law.

The total amount of payments issued to the employee is made up of several components - wages and compensation. Severance pay in this case is not provided, since its payment occurs only at the initiative of the employer and without dismissal under the article.

As for compensation, it is due only for unpaid vacation days, while it should be remembered that if an employee has not gone on vacation for several years in a row, the period for the last 2 years is subject to compensation, and the rest of the unclaimed amounts will be burned.

Important: payments must be made no later than the last working day, that is, the day the employee is dismissed.

How is the dismissal of an employee of his own free will and what payments are due to him - see here:

The legislative framework

About the dismissal of one's own free will is indicated in Art. 77 of the Labor Code of the Russian Federation for any motivation.

Art. 80 of the Labor Code of the Russian Federation makes it possible for a hurried employee to be rehabilitated and withdraw the application within 2 weeks, while in accordance with Art. 64 of the Labor Code of the Russian Federation in the case of an existing candidate for this position, the request to withdraw the application will be rejected.

According to Art. 127 of the Labor Code of the Russian Federation, an employee has the right to leave before dismissal instead of compensation, after which there will be dismissal without working off. Important: the full calculation is carried out in accordance with Art. 140 of the Labor Code of the Russian Federation.

Labor Code of the Russian Federation Article 140. Terms of calculation upon dismissal
Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.
In the event of a dispute about the amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.

Formation of dismissal of one's own free will

Such a dismissal, when an employee takes the initiative and intends to leave, consists of several stages, each of which should be clearly observed by both parties:

Decision. If the employee has decided to dismiss him, he does not need to explain anything to the employer and even argue, he just needs to write. It is compiled in a free form indicating the basic data relevant to the case, namely the date of dismissal, details of the organization, full name of the employer and your own.

An application should be submitted to the personnel department or directly to the authorities, if the employee doubts the consideration of the appeal, the document should be endorsed by the secretary or sent in a valuable letter with an inventory.

Deadline 2 weeks. This period is called differently, according to the law there is no working off period, however, it is supposed to apply 2 weeks before the dismissal, such time is necessary to replace the employee.

In this case, one should take into account the likelihood of revocation of the application, for example, the personal circumstances of the employee have changed or he was on an emotional upsurge when he wrote the application. you will learn how to write a letter of resignation by agreement of the parties.

Important: the possibility of withdrawal does exist within a period of 2 weeks, taking into account the following nuances:

If a vacation was envisaged before the dismissal, then the decision on recall must be made before the start of the vacation;
If there is already a candidate for this position, the recall may be refused, since it is unacceptable by law to refuse a new employee.

Voluntary resignation letter.

The review has the same form as the letter of resignation. At the same time, working off is not necessary, since the parties not only can amicably agree on parting without it, but there are also categories of persons who are not entitled to working off.

Preparing for retirement. If the decision is firm, then the manager issues an order, fills out the pay slip, the employee's personal card, labor card, and on the day of dismissal gives everything in hand along with the calculation. The calculation includes salary and compensation, and there may also be other payments provided for by internal regulatory documents.

As you can see, the dismissal period can be different from one day to several weeks, or even a month, if the employee initially decided to take a break.

There are several more articles that can be used upon dismissal, namely, if the employee is forcibly forced to leave of his own free will, when there is an employer's initiative, then Art. 391, 394, 395 of the Labor Code of the Russian Federation, while according to Art. 393 of the Labor Code of the Russian Federation, all payments for legal costs are made by the employer.

Labor Code of the Russian Federation Article 393. Exemption of employees from court costs
When applying to the court with a claim on claims arising from labor relations, including non-fulfillment or improper fulfillment of the terms of an employment contract that are of a civil law nature, employees are exempted from paying duties and court costs.

Dismissal during probation

As a matter of fact, this case is no different from a standard dismissal, only the period required for a warning is 3 days.

This suggests that the dismissal and receipt of payments with documents must be completed within a three-day period.

Regarding money, the employee is entitled to the same compensation as others, he is entitled to the payment of earned money and accrual of compensation for vacation if he managed to work more than 15 days.

What funds are due to the employee

When leaving, an employee has the right to receive:

Salary for those days of the last month that were worked out;
He also has the right to vacation compensation, but only recently, with the accumulation of several unused periods, it will not be possible to receive compensation for all;
Among other things, if the employee had the misfortune to fall ill before the day of dismissal, then he has the right to pay sick leave even after dismissal within 30 calendar days. By what rules it is carried out - read in the publication at the link.

Calculation examples

When an employee has not used a single day of vacation in the last working year, he is entitled to receive compensation in full.

The calculation should take into account the number of unused days and how many in general the employee is entitled to in a given year.

Find out what payments are due upon dismissal due to staff reduction.

Sample letter of resignation for an employee.

With a full year worked, the employee has the right to leave in the amount of 28 days, from which follows 2,389.08 * 28 = 66,894.24 rubles he is entitled to compensation, this is if the leave is standard, not extended and there are no additional charges.

In addition, this employee has the right to receive a salary, presumably he worked 16 days in the last month of the prescribed ones, then 16 * 3,333, 33 = 53,333, 28 rubles of salary for the last days are needed.

It follows that without any additional payments and sick leave, the employee has the right to receive 66,694.24 + 53,333.28 = 120,057.52 rubles when calculating.

3,333.33 rubles is the average daily earnings, based on the following calculation 70,000 / 21.

Payment terms

This item is conditioned by the articles of the Labor Code, the payment is obligatory on the day of dismissal, if the employee is not at the enterprise on that day, it is permissible to perform it the next day.

In case of dissatisfaction of the employee on certain points, it is necessary to pay those funds regarding which he agrees, and disputed upon reaching a compromise or by a court decision, which is not the best option for resolving the issue.

Conclusion

Receiving payments upon dismissal in full is a right, not an opportunity for an employee, and it must be observed by both parties.

What are the benefits to employees upon dismissal, you will learn in this video:

After the order for dismissal is issued, the question arises: what kind of payments upon dismissal does the legislation provide? The Labor Code of the Russian Federation contains rules regarding monetary compensation upon dismissal for vacation that was not used, severance pay and wages for hours worked. The payment of money after dismissal must be made within a period not exceeding three days after the issuance of the order.

The amount of compensation upon dismissal

The dismissal procedure consists of several stages:

Writing an application (if it is of your own free will).
Issue of the order.
Settlement with the employee and the issuance of a work book.

So what happens when you leave of your own free will?

The employee is entitled to claim the following payments:

salary for hours worked;
compensation for vacation that was not used;
the thirteenth salary (if this is stated in the local acts of the organization).

Compensation for vacation that was not used by the employee should be carried out according to the following formula:

K-compensation for vacation that was not used by the employee;

M is the average daily wage of an employee;

N is the number of vacation days.

N is defined as follows:

2.33 * number of months worked for which vacation was not granted.

For reference! This formula is approved by the Ministry of Labor of the Russian Federation and is used, as a rule, to calculate ordinary calendar holidays of 28 days. If we are talking about longer holidays, we recommend that you contact the labor inspectorate for clarification or divide the total number of vacation days by the number of months worked. In addition, the month in which less than half of the days were worked is not taken into account.

M is defined in the following way:

M \u003d C / 12 * 29.4, where

C - the total income of the employee for the calendar year that preceded the dismissal.

Payments to an employee upon dismissal of their own free will and for other reasons must be made on time. The legislator establishes a rule according to which the employer pays the employee a compensation in the amount of at least 1/300 of the refinancing rate, which is set by the Central Bank of the Russian Federation on the day of accrual, if he did not pay the dismissed employee on time.

Compensation is calculated in the following way:

K= C/100%*1/300*S*D, where

K-compensation;

C-refinancing rate;

S-amount owed by the employer to the employee;

D is the number of days past due.

At the same time, the calculation of payments upon dismissal will not be affected by which system of remuneration is used in the company: salary, piecework, based on hourly, daily or monthly tariff rates. However, all these systems still have their own peculiarities in the calculation. Therefore, the above formulas are applicable to the extent that they do not contradict the law and correlate with the wage system at the enterprise.

The term of settlement with the dismissed employee

Payment of money upon dismissal, in accordance with the provisions of Art. 140 of the Labor Code of the Russian Federation, is carried out on the last day of work of a citizen. But if the employee was absent from the workplace on the last day, then the settlement with him is made no later than the day that follows the day the employee applied for payments. If the parties do not reach an agreement on the final amount, then the employer is obliged to pay that part of the money that he does not dispute.

When an employee goes on vacation with subsequent dismissal, that is, he is no longer going to work at the enterprise, then the last day before the vacation will be considered the settlement day. The employer is obliged to issue a work book to the employee and accrue all payments.

If the employee is on sick leave and decided to quit, then he has the right to write a statement on any day. The employer makes a settlement with him on the last day of work, even if he falls on sick leave.

The difference between compensation and severance pay

The severance pay will not be related to the salary, since its amount is in no way related to the quality and duration of the employment relationship. Moreover, the allowance is not a compensation payment. An allowance is a monetary allowance that temporarily replaces wages for work or serves as an addition to the main income, or acts as assistance due to the lack of a source of income. Severance pay is paid only from the employer's funds and in no case will be related to social payments that are made at the expense of the state. Despite the common legal basis - dismissal, benefits and compensations, they have different circumstances of payments. In particular, if we are talking about compensation, then they are due to all employees, regardless of the reason for dismissal. For example, compensation for unused vacation will be paid to a citizen even if he was fired due to a reduction in staff or at his own request. But in order to receive a severance pay, it is necessary to get into certain legal situations, the list of which is established in the Labor Code of the Russian Federation. For example, dismissal in connection with the liquidation of the company or refusal to transfer to another location.

The second difference between compensation and benefits is that, as a rule, the amount of severance pay is established in the Labor Code of the Russian Federation - the average monthly salary, etc.; but the amount of compensation for unused vacation has only a calculation formula, but the result may be different, since it is not known in advance for what period the employee did not take vacation, etc.

Thus, dismissal of an employee without payment of benefits is possible, but without compensation - in exceptional cases.

The amount of severance pay upon dismissal

The legislator in article 178 of the Labor Code of the Russian Federation provided for the payment of severance pay to employees in a certain amount for certain cases of dismissal. In particular, they include the following:

Average earnings for 2 weeks:

in case of refusal of a citizen to be transferred to another job, which is assigned to him for health reasons or if the employer does not have such a job;
when calling for military or alternative civilian service;
when an employee is reinstated at work that he performed earlier;
if a citizen refuses to be transferred to another locality if the employer moves there;
when the terms of the contract are changed and the employee subsequently refuses to continue working on such conditions;
when an employee is issued a conclusion from a medical organization that he cannot continue working;
if a citizen is engaged in seasonal work, but the employer organization has been liquidated or there has been a reduction in the staff.

The average monthly salary is paid in the following cases:

liquidation of the enterprise;
downsizing;
in case of violation of the procedure for concluding an employment contract by the employer, if such violations do not allow further work to be continued.

For reference! Employees who work in organizations located in the Far North are equal to all other residents of the Russian Federation in matters of severance pay.

Three-month average earnings will be paid in the following cases:

upon termination of the employment contract with the head of the company, his deputy, chief accountant due to the fact that the owner of the enterprise has changed;
upon termination of the labor contract with the head of the organization by decision of the authorized body in the absence of guilty activity on his part.

Severance pay, the payment of which is provided for by the legislator (in the amounts established by the Labor Code of the Russian Federation), is not subject to personal income tax and other taxes. However, if a citizen pays alimony, then they are collected from the amount of the allowance.

An example of the payment of severance pay upon liquidation of an organization.

On the last working day, a citizen receives 1 average monthly salary. At the same time, the amount of payments does not depend on whether the employee gets a new job.
At the end of the 2nd month after the dismissal, the employee can bring the employer a work book in which there is no mark on the new employment and receive another average monthly salary.
At the end of the 3rd month, the benefit will be paid if two conditions are met simultaneously:

a citizen no later than 14 days after he quit, registered with the employment service;
For 3 months he did not find a job.

Severance pay upon dismissal by agreement of the parties

The employee and the employer have the right to sign an agreement in which they determine the conditions for terminating the employment relationship. In the document, the head of the company has the right to assign any amount of severance pay to the employee, at his discretion.

Now let's look at this issue in more detail.

Let's start with the fact that the agreement that terminates the labor contract is not an integral part of it; that is why, if the text of the contract or the collective labor agreement does not indicate the severance pay, the amount of which is determined by the employer, then taxes will be charged on this payment.

What to do?

Write in the text of the employment contract the wording according to which the employer has the right, upon dismissal of an employee, to assign him a severance pay in any amount. If the contract has already been concluded, we draw up an additional agreement to it. At the same time, the text of the document may indicate a specific amount of the benefit (for example, 50,000 rubles) or its link to salary, other payments (for example, in the amount of 5 salaries).
Indicate the severance pay and its amount in the collective labor agreement.

We remind you once again that the payment should only be called severance pay and nothing else, since various names have been encountered in judicial practice, for example, compensation upon dismissal by agreement of the parties, etc.

(What amount should be paid upon dismissal of 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 intensity of emotions, dismissal is second only to divorce and the death of a loved one. However, the termination of an employment contract is almost always a new career opportunity and a chance to change your professional life for the better. Even if it happened at the initiative of the employer.

In any case, dismissal should be seen as an opportunity to relax and unwind, as well as find a better job. This is well facilitated by the payments that the employee can count on in connection with the 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 management of the company and the chief accountant;
temporary disability allowance.

Calculation with allowances and surcharges

The employer must pay the resigning employee the salary no later than the day of dismissal in full, 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 the payment, then it is possible and necessary in court, especially since the statement of claim in defense of the rights of the employee is not subject to state duty.

Compensation for unused vacation

Situations are quite typical when unused vacations accumulate over the years. However, the law prohibits failure to grant paid annual leave for two consecutive years. But it is quite possible to transfer the vacation 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 may, at his discretion, “take a holiday” 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 on the basis of his written application. The same applies to vacation followed by dismissal.

It must be remembered that upon dismissal for the guilty actions of an employee, it will not work 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). Cash compensation is paid regardless of the reason for dismissal.

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

time of absence from the workplace without good reason;
Holiday to care for the child;
vacation at their own expense, exceeding 14 calendar days.

Severance pay due to downsizing

When an organization is liquidated or a staff reduction is made in it, the dismissed employee is entitled to the 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 an agreement, if it excludes the possibility of continuing work (Articles 77 and 84 of the Labor Code of the Russian Federation). The allowance is paid in the amount of the average monthly earnings and is credited to payments for the period of employment.

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

the employee refused to be transferred to another job offered to him on legal grounds (for example, for medical reasons);
an employee who previously performed the functions of a departing employee was reinstated at work;
refusal of the employee to continue work in connection with a change in the terms of the employment contract determined by the parties.

The organization may also provide for other reasons for the payment of severance pay or set their increased amounts.

At the same time, the payment of benefits is not made dependent on the fact of further employment.

The benefit is not paid in the following cases:

when an employee commits a wrongful act. For example, at least a single use by a teacher of educational methods related to physical and (or) mental violence against the personality of a student, pupil (336 of the 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 has not passed the probationary period (Article 71 of the Labor Code of the Russian Federation).

A few words should be said about the violation of the rules for concluding an employment agreement that does not allow the continuation of work. The list of these violations is enshrined in Article 84 of the Labor Code of the Russian Federation, and both the employer and the employee can be the guilty person:

the employee started work in the presence of a medical certificate prohibiting him from such type of activity;
in necessary cases, there is no document on education;
other cases established by law. For example, when hiring a woman to work 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

Persons who carry out strategic and financial management of the organization - the director, his deputy and chief accountant - the labor code provides additional guarantees upon dismissal. Thus, upon termination of the contract, which followed the change of founders, the said 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 disability, as well as during the pregnancy of a woman or the care of a child. The exception is situations of liquidation of a company or termination of activity by an individual entrepreneur.

The benefit is paid if disability occurred during the period of work or within 30 calendar days from the date of termination of employment (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 motherhood").

Temporary disability benefit is paid only in the following situations:

illness or injury, incl. in connection with an abortion or IVF;
the need to care for a sick family member;
quarantine of an employee or his child attending a kindergarten;
prosthetics for medical reasons in a hospital;
post-treatment in accordance with the established procedure in sanatorium organizations after the provision of medical care in a hospital;
in connection with motherhood.

You can apply for the payment of such benefits to the employer within six months from the moment the circumstances that served as the basis for receiving it cease to exist (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, we recall once again that the settlement with the employee is 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 salary, compensation for vacations, etc. For some reason, the employee may be absent on the day of dismissal at the workplace, which means that on this day he will not receive a calculation. 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 interest to the former employee in the amount of at least 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).

The final settlement with the employee upon his dismissal implies the payment of funds that are due to the latter for the entire time of his labor activity. In this case, the grounds for terminating the contract must be taken into account. After all, the salary of a citizen and other necessary payments will depend on this basis. In such a situation, the manager should not forget that the full settlement with the resigning person must be made on the day when the employee last operates in this organization. Otherwise, the boss simply cannot avoid problems with the law.

Foundations

The final settlement upon dismissal is made in all cases of termination of the employment contract. But only on the grounds on which the relationship between the employee and his boss is terminated, the amount of money that the person will receive in the end will depend. According to the norms of Article 140 of the Labor Code, the manager must pay all the funds due to the citizen on the last day of his work. And if it is impossible to carry out this procedure at the specified time, you need to do it the next day, when the employee presented a demand for settlement with him. Otherwise, the management may be in big trouble if a person goes to court for the protection of violated rights.

It can be terminated both at the request of the employer and at the initiative of the citizen himself, as well as for reasons beyond their control. In addition, the desire to terminate the labor agreement is often mutual. In the latter case, the final settlement under the contract can be carried out not only on the final day of the person's work, but also after this moment.

Payment types

Regardless of the reasons for terminating the employment contract, a final settlement is required. Mandatory payments include:

employee's salary;
compensation for vacation that was not used;
severance pay upon termination of the relationship between the parties to the agreement under paragraph 2 of part 1

Additional types of financial support include: retirement benefits by agreement of the two parties, as well as other types of material compensation established by the collective agreement.

Issuance and retention procedure

It is clear that all the money due must be paid to the employee. At the same time, some of them can sometimes be withheld. In a particular case, we are talking about vacation pay upon dismissal of an employee for a vacation that he used, but the period of labor activity was not fully worked out, and the citizen decided to terminate his relationship with this organization and wrote a letter of resignation.

But there is another important nuance. Money for the used vacation will not be withheld by the employer from the salary of a person upon his dismissal only if his departure from work is carried out in connection with a reduction in staff or the liquidation of the organization. In this case, the employee will also be entitled to a severance pay in the amount of the average income for two months, and if he did not get a job, then for the third month. The final settlement upon dismissal of a citizen takes place on the last day of his labor activity. And he is paid: salary, compensation for unspent vacation, severance pay, if any.

Vacation pay calculation

The enterprise from which the employee is dismissed must necessarily pay him compensation for the leave that was not used for the entire period of employment. In the event that a person has not been in it for several years, accordingly, the amount of payments is made for all this time. If a citizen terminates an employment relationship with an organization on his own initiative, and the period of work is not completely completed by him, then in this case deductions are made from his salary for the used vacation. In this case, the accounting department will have to calculate the exact number of days or months of work of a person.

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

The number of days of annual paid leave is taken, for example 28. After that, it is divided by the number of months in a year, that is, by 12. Then the resulting number (2.33) is multiplied by the number of months worked in the working period, for example 4.
Multiplying 2.33 by 4 results in 9.32 unused vacation days. Then this number is multiplied by daily earnings, for example, 900 rubles. It turns out 8388 rubles. This is the money that is due to a person as compensation for unused vacation. Personal income tax - 13% - will be withheld from the same amount.

The final settlement with the employee should not be delayed by the boss. It must be done on time, regardless of for which of the grounds specified in the Labor Code, a citizen is dismissed.

Rules for calculating upon termination of an employment contract

All payments due to the employee, the latter must receive on the final day of his labor activity at this enterprise. In the event that the head did not make the final settlement at the specified time, he will bear administrative responsibility. At the same time, a citizen must receive not only compensatory payments, but also the salary itself for the time of work.

For each day of delay in payments, the manager pays a fine in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. In addition, if the amount of the final settlement when paying the severance pay is more than the amount of three times the employee's earnings, then personal income tax in the amount of 13% will have to be paid from this monetary allowance. The tax is also withheld when paying vacation pay.

Care on your own initiative

The final settlement upon dismissal of one's own free will must be made with a person on the last day of his employment duties, which includes:

salary for the entire time of work;
compensation for holidays or holidays if a person worked without annual rest for several years in a row.

An important fact should also be noted here. If the leave was used by a citizen, but the period of work was not fully completed, accordingly, upon termination of the contract at the request of the latter, the employer has the right to withhold previously paid funds from his money.

When it is not possible to make deductions for unworked vacation

In a number of cases, which are provided for by law, deduction for leave upon dismissal is not made. This category includes the following situations:

Liquidation of the employer's organization.
Staff reduction.
Termination of an employment contract when a citizen cannot perform duties due to illness.
Call to the army.
With a complete loss of the former labor ability.
Restoration to previous position by court order.
Termination of the employment contract upon the occurrence of circumstances that are beyond the control of the parties.

In any of the above cases of dismissal of a person, the boss must make a final settlement with him on the last day of his work and pay all the money due by law. Otherwise, the person has the full right to defend his interests in the prosecutor's office and the judiciary.

its calculation and size

In a situation where the employer is the initiator of the termination of labor relations, the citizen has the right in some cases to receive compensatory benefits. It is also called a holiday. In this case, the amount of this payment can be in the amount of two weeks or monthly earnings. Monetary allowance in the amount of the employee's salary for two weeks can be in the following cases:

If the state of health of a person does not allow him to continue his labor activity in this organization. Or when he refuses to move to another position, and the boss has nothing more to offer him.
With a complete loss of the citizen's ability to work.
If the terms of the employment contract change.
When a person is called up for military or alternative service.

In the amount of monthly earnings, the allowance is paid:

upon termination of the employment contract due to reduction;
in the event of liquidation of the organization.

Other circumstances may also be established when such benefits are issued to an employee. Nevertheless, the payment of the final settlement upon dismissal, including the compensatory allowance, must be made on the last day of the person's employment. In addition, when calculating this type of compensation, it is necessary to take into account the payment of taxes if the amount of monetary allowance exceeds the employee's salary three times. Otherwise, no income tax is payable.

Final calculation example

An employee who ends his employment relationship with a particular organization is entitled to receive money earned and other compensation, if the grounds for dismissal allow this. Consider the following example.

Ivanov, an employee, leaves the enterprise of his own free will. Naturally, in this case, he does not receive severance pay and the preservation of average earnings for the third month before employment. But he is entitled to the payment of earned money for all the time and compensation for vacation. The final settlement of the employee in this situation will be made in the form T-61. completed upon termination of employment.

Ivanov wrote a statement in April and resigned on the 19th. Accordingly, he must be calculated and given remuneration for work from 1 to 18 inclusive. If his average salary is 20,000 / 22 working days (such a number of them in April), as a result, the amount per day comes out - 909.09 rubles. It is multiplied by the number of days worked in the month of dismissal - 18. As a result, the amount is 16363.22 - Ivanov's salary for April. In addition, the organization first pays tax on this money, and then the accountants issue the final settlement to the citizen.

Since a person quits in April, and he has a vacation according to the schedule only in June, and he did not use it, he is entitled to compensation. The calculation takes place in the following order:

Ivanov worked this year for 3 months and 18 days. But the count will go for 4 full. Rounding to tenths and hundredths is not done, so the amount is calculated from 28 vacation days / 12 months a year = 2.33 days. After that 2.33*4 (worked months)=9.32 days. And only then 9.32 * 909.9 (daily earnings) \u003d 8480.26 (compensation for vacation).

Thus, the final payment is made from all the amounts due to the employee. But in this case, this is only a salary and a cash payment for a vacation, because Ivanov quits on his own initiative. If he had been reduced or dismissed in connection with the liquidation, he would also have received a severance pay, which is also paid with all the money (based on Article 140 of the Labor Code of the Russian Federation).

Arbitrage practice

Currently, many former employees are going to court to protect their rights, which they believe were violated by the manager upon dismissal. Especially if the question concerns cash payments that were not given to the employee on time and in the right amount. In practice, there are even such cases when employers, when making settlements with a citizen, made deductions from his income for vacation that was previously used. And this eventually led to litigation and complaints.

Let's give a colorful example from practice. An employee was fired from a redundancy organization. The head paid off with him in full, but when paying the money, he made deductions for the vacation, which had already been used by the citizen in June. In addition, the redundancy procedure was violated by the employer in terms of the fact that he did not offer the available vacancies to the employee. But at the same time, he accepted other persons for vacant positions, which is forbidden to do when carrying out dismissal measures for such reasons. Having counted his earned money and discovered violations of labor laws, the former employee applied to the judicial authority with a request for reinstatement and payment for forced absenteeism, which occurred through the fault of his boss.

Having considered all the materials of the case, the court came to the conclusion that the employer carried out the reduction procedure without complying with the norms of the labor code. In addition, he made a completely wrong calculation with the employee. He simply did not succeed in the final settlement upon dismissal (2016). He grossly violated the norms of the labor code, in connection with which the citizen was reinstated at work in his position, and the employer paid him moral damages and compensation for the used vacation, which he had previously illegally withheld. That is why managers, when settling accounts with employees, need to be especially careful and not allow violations on their part, so as not to prove their case in the judiciary later.

Often, people refer to all the money that they receive upon dismissal as severance pay. The exciting situation of a job change is always fraught with a bunch of questions from laid-off workers. Therefore, in this article I will answer the most important question in as much detail as possible - what will be paid to the employee upon dismissal? How payments are calculated, what the employer is fraught with non-payment or delay in this case, and other related issues.

Severance pay upon dismissal is stipulated in Article 178 of the Labor Code of the Russian Federation, which is called "Severance pay" and refers to Chapter 27 "Guarantees and compensation to employees associated with the termination of an employment contract."

○ Severance pay upon dismissal.

Severance pay is a sum of money paid as a lump sum upon dismissal, for certain reasons.

If something unpleasant for employees occurs - the liquidation of the organization or a massive reduction in the number (staff) of employees, in this case, the employee must be paid severance pay in the amount of average monthly earnings. In addition, he will retain the average monthly salary for the period of employment, but not longer than two months from the date of dismissal (including severance pay).

EXAMPLE! If an employee of Vasilisa the Beautiful has an average monthly salary of 18,200 rubles, and an employee of Zmey Gorynych has 22,660 rubles, both will receive exactly these amounts as severance pay upon reduction.

However, if the enterprise or organization has a collective agreement stipulating that, when dismissing employees during liquidation or downsizing, everyone is paid a severance pay of 30,000 rubles, then this is the amount that will be paid to everyone.

IMPORTANT! In labor law, along with the Labor Code, other acts are equally valid if they improve the position of the employee.

If the laid-off worker applied to the employment service agency, but was not employed within two weeks (about which he was given the appropriate decision of this body), then by submitting his work book and this decision at his old job, he can count on the average monthly salary of within the third month from the date of dismissal. But this case is exceptional.

severance pay in the amount of a two-week average salary paid upon termination of the employment contract in the following cases.

If an employee was issued a medical certificate that does not allow him to work on the conditions under which he was once accepted for this job, while the employer offered a job in another position, and the employee refused (or the employer does not have a suitable vacancy). In this case, the employee is dismissed under paragraph 8 of the first part of Article 77 of the Labor Code of the Russian Federation.
The situation may turn out worse - and for some serious health reasons, the Medical and Sanitary Expertise establishes a “non-working” disability group for the employee. It turns out that he is completely incapable of working and should be fired immediately on the day the opinion is issued due to circumstances beyond the control of the parties, paragraph 5 of the first part of Article 83 of the Labor Code of the Russian Federation.
The employee was called up for urgent military service (the law equates in this case the civil service alternative to this service).
EXAMPLE!If the employee Ivan Zhukov received a summons and he honestly joined the army, and before that his average monthly salary was 22,500, then when calculating he will be paid a severance pay in the amount of 11,250. In addition, he will be paid worked wages and compensation for unused vacation . There will be something to spend the wires on!
The practice of labor relations is quite extensive, and our courts observe procedural deadlines, and can take quite a long time to make their final decision. Thus, a situation may arise that you have been hired in the place of a person who sued for illegal dismissal and reinstatement at his former workplace in the same status.
And this citizen was restored by the court to his former workplace. Unfortunately for you, as for the one working at this place today, the employer is forced to fire you (the reason is paragraph 2 of the first part of Article 83 of the Labor Code of the Russian Federation). A weak form of compensation for your suffering in this case will be the payment of severance pay.
It may happen that the employer, for a number of reasons, is forced to move to another area. If the employee does not agree to be transferred to work in another locality together with the employer, refuses to move, then, in accordance with paragraph 9 of the first part of Article 77 of the Labor Code of the Russian Federation, he quits, and he is paid a severance pay in the amount of two weeks average earnings.

○ Payments upon dismissal by agreement of the parties.

Payments upon dismissal by agreement of the parties are not required by law. However, on the basis of an employment or collective agreement, payments and amounts of severance payments may be agreed. In addition, the payment may be agreed in the termination agreement itself.

EXAMPLE! Having written a letter of resignation by agreement of the parties from Pole Chudes LLC, Cat Basilio stipulated (and this was made in writing in the agreement) that his severance pay would be 5,000 rubles. This amount was added to his salary and compensation for unused vacation.

○ Deadlines for payment of severance pay upon termination.

The term for paying severance pay upon dismissal is the last working day of the employee, when he will be given:

Wages.
Compensation for unused vacation.
Severance pay, if it is stipulated by law or other act (collective agreement, employment contract, agreement of the parties).

IMPORTANT! The amounts of money that must be paid to an employee who is dismissed in connection with the liquidation of the organization or in connection with a reduction in the number or staff, for the second and, in exceptional cases, for the third month of the employment period, are not considered severance pay! Accordingly, their terms of payment are determined locally.

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