How are payouts paid upon dismissal? Delay in payments upon dismissal: what to do

The employment relationship ends sooner or later. According to the law, an employee has the right to resign at will and receive payment upon dismissal. And everyone wants to know what to expect when terminating an employment relationship, what benefits are available, and when they can be received. It would be useful to know and be able to calculate salaries and compensation for unused vacation days. Knowing that the employer will be punished for delaying payment will add confidence.

Mandatory payments when settling at your own request

If an employee decides to quit, the Labor Code of the Russian Federation obliges him to notify the employer about this two weeks in advance and write a letter of resignation. Dismissal at the initiative of an employee involves legal payments:

• salaries taking into account two weeks of work;
• compensation for unused vacation days;
• bonuses, allowances established by collective agreement, accrued for time worked;
• severance benefits provided for in the contract or additional agreement upon termination of the employment relationship.

The employee will receive calculated accruals on the last day worked. Together with them they will give him work book with a record of a personnel inspector, income certificate 2-NDFL, personalized reports to the Pension Fund of the Russian Federation (SZV-M), a medical book.

The accounting department will recalculate unpaid wages and compensation for unused vacation days.

Accountants will calculate the amounts due upon dismissal, but it would be useful to double-check them

The procedure for calculating wages

The procedure for calculating wages upon dismissal is related to the number of days worked in last month. The calculation algorithm looks like this: Salary = salary / number of working days in the month of dismissal x number of days worked in the month.

To make it easier to perceive and understand the calculation of wages upon termination of an employment relationship, let’s look at an example.

Sales department manager V.I. Sidorov with a salary of 25,000 rubles, quits on January 19, 2018. In January 2018, there are 17 working days. On the day of his departure, Sidorov had worked 9 days. Thus, the salary will be: 25,000 / 17 x 9 = 13,235 rubles.

Organizations, when paying employees, use a formula supplemented by a regional coefficient, income tax, and other deductions. Salary = (salary / number of working days in the month of dismissal x number of days worked in the month of dismissal + bonuses) x regional coefficient - income tax (13%) - withholding.

The regional coefficient in the regions varies in value from 1.15 to 2. In the regions of the Far North it reaches 30% and 100% of the salary. Applies to earnings before income tax.

Deductions include:

• amounts under writs of execution;
• child support;
• compensation for losses;
• loan repayment;
• voluntary pension insurance;
• amounts issued erroneously;
• amounts at the request of the employee.

Driver Ivanov A.K. worked in Tyumen at an automobile company with a salary of 35,000 rubles. The regional coefficient in the region is 1.15, income tax is 13%, the monthly bonus specified in the employment contract is 5,000 rubles. Pays alimony for her daughter 12,000 rubles. I decided to quit on January 31, 2018. There are 17 working days in January 2018. On the day of dismissal by Ivanov A.K. 17 working days worked. Let's calculate the salary: (35000 / 17 x 17 + 5000) x 1.15 - 13% - 12000 = 46000 - 5980 - 12000 = 28020 rubles.

Video: calculation when dismissing an employee in the 1C program

Calculation of compensation for unused vacation upon dismissal

If an employee quits, then you need to either use vacation days or take compensation in monetary equivalent for days off. The employee is required to take 14 vacation days. When leaving work, he can go on vacation with subsequent dismissal. In any case, labor legislation strictly regulates this process, which employers cannot circumvent.

In 2018, the algorithm for calculating compensation payments upon dismissal remained the same, no changes occurred. This means that when calculating vacation pay, the average daily earnings algorithm is used.

Refund for unused vacation= number of unused days * average daily earnings.

If vacation is used prematurely, a recalculation is carried out and the paid amount of vacation pay is withheld from the employee’s salary upon dismissal.

Number of unused days

The number of unused days is calculated based on the period of work and vacation. Typically, an employee is entitled to vacation at 28 calendar days. But if he is entitled to longer or additional paid leave, this is reflected in the calculations.

The number of unused vacation days is calculated using the formula

The following are excluded from the employee's term of service at the enterprise:

• time spent on a business trip;
• time of paid or administrative leave;
• period of temporary disability (illness, caring for a loved one, pregnancy and childbirth);
• additional free days provided for caring for disabled children;
• downtime through no fault of the employee;
• a strike in which the employee did not take part, which interfered with the performance of his work duties;
• other cases when the employee was released from work with full or partial retention wages or without payment in accordance with the legislation of the Russian Federation.

The work period is calculated not by days, but by months. If less than half a month is worked (up to 15 days), these days are not counted. If more than half, it is considered as a full month.

Average daily earnings

Average daily earnings = accruals for the billing period / number of billing days.

The accruals include the entire labor income of the employee: salary (taking into account the coefficient), bonuses, allowances, percentage and piece bonuses, etc. Social benefits are not considered income:

• material aid;
• compensation for travel and food;
• payment of tuition fees;
• funds issued for recreation and recovery;
• money for public utilities, payment kindergarten for children of employees, etc.

The calculation period for vacation is usually 12 months preceding the month of dismissal. If this time is fully worked, the average daily earnings are calculated using the formula: actual accrued wages for the year / 12 months / 29.3 (average number of days in a month).

If an employee does not work for the entire year, the pay period is shortened. It must include all fully worked months and remaining days. We calculate the number of days in an incomplete month: 29.3 / number of calendar days in a month x number of calendar days before dismissal or after hiring.

A billing period of less than 12 months is indicated by the manager in the order.

The table will help you correctly determine the number of allotted vacation days for different billing periods.

Examples of calculating compensation for unused vacation

Example 1: Consulting Department Manager law firm Larionov E.M. hired on 02/01/2018, fired on 02/28/2018. More than half a month has been worked, so upon dismissal, compensation will be for 1 month. Number of allotted vacation days = 2.33. Larionov's salary was 70,000 rubles. Let's calculate the average daily earnings: 70,000 / 29 = 2,413.79 rubles. Compensation is calculated = 2.33 x 2413.79 = 5624.13 rubles. An income tax of 13% (RUB 731.14) is withheld from her. Larionov will receive 4892.99 rubles.

Example 2. Cleaning lady trading floor supermarket Vabaeva A.N. hired on January 22, 2018, fired on February 26, 2018. Worked for 1 month and less than half of the second. Refunds are due for 1 month. The calculation of compensation will be similar.

Example 3. Matveev A.I. goes on vacation from February 3 to February 14, 2018. Salary for the month worked is 41,000 rubles. (rate - 39,700 rubles + bonus - 1,300 rubles). Working on his own car, he receives compensation for fuel and lubricants in the amount of 3,500 rubles, lunches paid for by the company in the amount of 3,000 rubles. In December 2017, an additional payment was paid for part-time work - 9,000 rubles. The year before due vacation completely worked out.

We calculate compensation:

1. We determine the estimated time period: from 02/01/2017 to 01/31/2018.
2. Let's calculate the average salary. To calculate, we take the rate and bonus - 41,000 rubles, without compensation charges. (39700 + 1300) x 12 = 492000 rub. (492000 + 9000): 12 = 41750 rubles.
3. Let's calculate vacation pay: (41,750 / 29.3) x 11 (vacation days) = 15,674.06 rubles.
4. We calculate compensation for unused vacation payable: 15674.06 – 13% = 13636.43 rubles.

Deadline for payment of the final payment upon dismissal at one's own request in accordance with the Labor Code of the Russian Federation

Labor legislation determines the timing of payment of settlement amounts to employees upon termination of the employment relationship. Thus, on the basis of Article 140 of the Labor Code of the Russian Federation, the employee receives the final payment and personal documents on the day of dismissal. This includes wages, compensation for unused vacation days, bonuses, and additional payments established by the collective agreement.

On the last working day, the quitter receives a paycheck and documents

There are only three options in which the payment cannot be issued on time according to the law:

• the employee’s absence from the workplace on the last day (of dismissal). He will receive the payment the next day after applying;
• dismissal immediately after vacation - payment is issued along with vacation pay;
• employee leaving while on sick leave. The payment will be received on the day the sick leave is presented. And the employee will receive sick pay separately, on the day the entire company receives wages.

In other cases, the employer has no legal right to delay issuing settlement payments not for a day. Otherwise, he will be held accountable for such acts under the articles of the Labor Code of the Russian Federation.

Responsibility of the employer for delay in payments when dismissing an employee at his own request

If an employer evades payment of the employee's salary upon dismissal within the time limits established by law, there is financial liability in the form of fines. An employee can file a complaint against an official with the Labor Inspectorate, which in turn conducts an unscheduled inspection, identifies a violation of labor rights and issues a verdict in the form of penalties. T ak, entity may be fined up to 50 thousand rubles, individual employers - up to 5 thousand rubles.

The employee will be paid the required settlement amounts and compensation for the delay, calculated in accordance with the Labor Code of the Russian Federation in the amount of 1/150 of the current currently key rate Central Bank of Russia.

There are free online calculators available in the public domain, with which you can easily calculate the amount of compensation for delayed payments. Let’s say the amount of delayed payments was 37,000 rubles. The due date for issue is January 19, 2018. The actual disbursement of funds occurred on February 17, 2018. Compensation for the delay will be 550.68 rubles. The organization's accounting department is obliged to issue an appropriate statement of calculation indicating the dates and amount of compensation signed by the chief accountant.

Having considered the types and calculation of amounts due for payment upon dismissal on one’s own initiative, you can at the first stage protect yourself from unscrupulous employers. After all, in case of delay and incorrect calculation, they are liable according to the law. The expression “legally illiterate” cannot be applied to a situation with dismissal. The right to know what to expect upon termination of an employment relationship is legitimized by labor legislation.

Calculation of compensation upon dismissal: what payments are due to a dismissed employee + in which cases compensation is not paid + formulas and a table for calculations + 3 examples of calculating compensation upon dismissal.

It is good to note that the legislation protects workers.

This applies to both the work process and dismissal. Another thing is that there are unscrupulous employers who underestimate or do not pay the required amounts at all, and ignorant personnel who do not know about their rights.

If you are an employee, be sure to read this article. Even if you haven’t thought about quitting, you still need to understand what you can count on in such a situation. Moreover, you cannot know for sure what will happen tomorrow with the enterprise where you work.

If you are an employer, you will find our calculations useful, for example, up-to-date information regarding payments for the calculation of your employees.

The article will also give a general understanding of the financial consequences of a decision to reduce staff or hire a not-so-good employee who will have to be fired.

What can staff expect upon dismissal?

It does not matter whether a person is suspended or whether he leaves of his own free will. The employer must pay wages for the entire period worked and payment for “short-time” vacation, when available.

In the case where the time off was taken in advance and the employee has not yet had time to work for it, the calculated amount is withdrawn from the salary. The entire accrued amount is paid on the last day of work.

We would like to remind you that the mercenary is obliged to inform about his decision to leave 14 days before his departure. In the same way, he is required to be notified of suspension from work 14 days in advance. You cannot fire a worker without good reason.

What about downsizing or closing a company?

The situation is more interesting when there is a reduction in the enterprise or the company is liquidated.

A person who is fired in such situations, in addition to payment for the working period and compensation for the vacation period that was not “time off,” receives severance pay. Its size is equal to the average salary. He is also paid the average salary for the next 60 days (including benefits).

In a situation where during this time a person could not find another workplace, the average wage is paid for the third time. The company must notify the employee 60 days in advance of the employee's resignation due to layoff. The employee does not have to complete this period, but the worker will still receive wages until the end of sixty days.

If a person who has been laid off falls ill during the first thirty days after leaving, the former employer will pay him sick leave. The same applies to maternity leave.

Calculation of compensation for unused vacation upon dismissal

Calculating the amount of compensation upon dismissal is not difficult. But you need to know some of the nuances of the calculations and in what situations they are applicable.

Here's what you should know about calculating compensation for unused vacation upon dismissal:

Performed for “non-vacation” leave upon dismissal in proportion to the amount of time that the person worked.

So, for example, if an employee is provided with a vacation period of 28 days (namely, this is the amount of exemption stated by law), but the worker did not go on it, but worked whole year, coverage will be 100%.

If six months, then the “earned” vacation will be 14 days, respectively, compensation - 50%.

If a person has not gone on vacation for several years, he will also be compensated for past vacations.

In such situations, the enterprise must necessarily keep an application from a staff member to transfer vacations. This is necessary because, according to the law, the employer does not have the right not to provide his employee with time off.

Accordingly, he needs to have proof that “non-climbing” work is the initiative of the person himself.

• Rest can be “taken off” immediately before leaving work if both parties do not object to this. Then the penalty is not paid.
• If the time off was taken in advance, vacation pay is deducted from the worker’s salary.

Even when an employee moves to another job within the company, he is given payment for leave that he did not take.

It is clear that in the new position the calculation will begin anew.

When concluding a short-term employment contract, the person who worked while leaving is still entitled to compensation.

It is calculated according to the fact that 2 days off are provided in a thirty-day period.

In what situations is vacation compensation not issued?

This amount is not paid and is not expected to go on leave for those employees who were fired from work for theft, damage to property and other serious reasons for dismissal.

In the following cases, money is not given, but the person is released:

• Employee's pregnancy.
• The employee adopted a baby less than three months old.
• The staff member is a minor.
• Harmful production, workers risking their lives and health when performing direct work duties.

How to calculate the amount of payment upon dismissal?

To calculate compensation upon dismissal, the following articles of the Labor Code of the Russian Federation are used:

The formula for calculating the amount of compensation for a vacation that was not used:

The formula for calculating the amount of compensation for a vacation that was not used:
number of days not taken * average daily earnings.

The volume of untaken days of release can be calculated using the formula:

(28: 12) * n, where

• 28 – number of days per year allocated for release;
• 12 – number of months in a year;
• n – how many months a year the worker worked.

When calculating thirty days, rounding is done. That is, if less than half, the month is not taken into account, more than half, the full month is considered.

Below is a table of the already calculated number of vacation days in proportion to the amount of time worked in the year:

Average daily earnings are calculated as follows:

• First, we calculate the average wage for the year: we sum up all wages and divide by 12 (the number of months in a year).
• Next, we divide the average wage by 29.3 (this is the average duration of the month).

We answer the question in detail:

How to resign of your own free will?

Calculation of compensation upon dismissal - let's look at an example

Situation No. 1.

A calculation of compensation is carried out for those who worked at the enterprise for 20 days with a salary of 20,000.

Number of vacation days that were not used:

• (28 / 12) * 1 = 2.3 days

We get the same value using the table.

Average earnings per day:

• 20 000 / 29, 3 = 682,59.

The compensation will be: 2.3 * 682.59 = 1,569.96.

Situation No. 2.

The employee leaves work on January 14, 2017. The previous vacation took place from July 1, 2014 to July 28, 2014. A person’s salary is 40,000.

We calculate how much time was worked without time off:

• 2015 – 5 months (from August to December);
• 2016 – 12;
• 2017 – 0.
• Total – 17 months.

Volume of untaken vacation days:

• (28/12) * 17 = 40 days.

Average earnings per day:

• 40 000 / 29,3 = 1 365,19.

The payment for release from work that was not used will be: 40 * 1,365.19 = 54,607.51.

Situation No. 3.

The employee resigns on February 20, 2017. Last rest took place from May 1, 2016 to May 28, 2016. The salary before 09/01/2016 was 17,000, from 10/01/2016 – 23,000.

How many vacation days have not been taken:

• (28/12) * 8 = 19 days.

Average daily earnings:

• ((17 000 * 7) + (23 000 * 5)) : 12: 29,3 = 665,53.
  • where, 7 is the number of months from last year work with salary 17,000,
  • 5 – quantity from the accounting year with wages of 23,000.

Payment for a vacation period that was not used will be: 19 * 665.53 = 12,645.07.

Taxes on compensation payments are calculated in the same way as for all in-line payments.

As you can see, calculation of compensation upon dismissal– it’s not a difficult matter, but it’s important. It is important for both the employer and the employee to be able to make the calculation correctly, in order to avoid deception on the part of the company or an accidental mistake by an accountant.

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When an employee terminates an employment contract, the company is obliged to calculate his salary. In this case, wages are calculated for the days that the employee worked in the month of dismissal, and compensation is paid for unused vacation days. Exist different reasons dismissals, therefore, depending on them, the employee is assigned compensation payments or severance pay, and also retain the average monthly salary. In this article, we will look at how wages are calculated and paid when an employee is dismissed.

Payment of salary upon dismissal

The dismissal of an employee and the calculation of all payments is carried out on the basis of a special document - Order to terminate the employment contract. This document is published in a certain form, which is approved by the State Statistics Committee.

The resigning employee must be paid:

1. Salary for days actually worked in the month of dismissal.
2. Compensation for unused vacation.
3. Average monthly wage (according to the Labor Code of the Russian Federation).
4. Severance pay(in accordance with labor legislation).

Deadlines for payment of final wages

For the final payment of wages upon dismissal, there are special deadlines established by Article 140 of the Labor Code of the Russian Federation. These payments are made no later than last day the employee’s work, that is, the day of dismissal. But there are exceptions here: for example, when the employee is actually absent from work. However, in accordance with the law, his position is retained. If the employee did not work on the day of dismissal, payments are made no later than the day following the employee’s request for final payment.

The figure below in the infographic shows the timing of salary payment upon dismissal and the employer’s responsibility to the employee for delay in payment.

Payment of wages upon dismissal of an employee: timing and responsibility of the employer

If an employee and his employer cannot agree on the amount to be paid upon dismissal, the employee has the right to file a complaint with labor inspection and file a lawsuit against the employer.

Severance pay upon dismissal

According to Article 178 of the Labor Code of the Russian Federation, upon termination of an employment contract, the employee is paid severance pay equal to the average monthly salary. Also, the employee retains his average monthly earnings for the duration of his further employment. Typically, the period for such payments is no more than 2 months from the date of dismissal. They are paid in connection with:

• with the liquidation of the organization;
• with a reduction in the company's workforce.

Severance pay for the first month is given to dismissed employees regardless of their further employment. The average salary is paid to the employee in the second month only if he is not hired by a new employer. In the way that former employee paid the average monthly salary for the period of his employment for the second month, he needs to prove that he is not yet working. To do this, you can provide a work book that does not contain a record of the employee’s acceptance to a new job.

There are also exceptional circumstances due to which the employee’s average earnings are retained in the third month. This decision is made by the Employment Service, where the employee must register no later than 14 days after dismissal. If this institution does not find him a job within 3 months, then the employee retains his average earnings. To receive it, the employee provides the employer with a certificate from the Employment Service and a work book.

According to labor legislation, severance pay can be paid in the amount of two weeks' average earnings. This occurs upon termination of the employment contract in the following cases:

• if the employee does not agree to be transferred to another place of work;
• when an employee is drafted into the armed forces or when he transfers to alternative service;
• when an employee is declared incompetent in accordance with a doctor’s conclusion;
• if the employee does not agree to continue his activities due to a change in the conditions specified in the employment contract.

Documents upon dismissal of an employee

The employer must provide the resigning employee with the following documents:

• certificate 2-NDFL;
• work book;
• a certificate of the amount of earnings necessary for calculating benefits;

An employee has the right to apply for copies of work-related documents. These include:

1. Copies of orders on hiring, dismissal or transfer to another place of work;
2. Certificates of wages, paid insurance premiums, and so on.

Example #1. Calculation and payment of wages upon dismissal

Employee Ivanov Alexey Viktorovich resigns on November 20, 2013 due to conscription into the army. You need to calculate your final salary.

First, we calculate the salary for an incomplete month:

Considering that the monthly salary is 30,000 rubles, then
Salary for November = salary / number of work shifts x number of shifts worked = 30,000.00/21x14 = 20,000.00 rub.

At the time of dismissal from Ivanov A.V. 2 weeks of unused vacation, so he is entitled to compensation for it (KO).
KO = salary for 12 months/(12 x *29.4)* number of vacation days = 30,000.00/29.4x14 = 14,285.71 rub.

Since Ivanov A.V. is drafted into the army, then according to the Labor Code of the Russian Federation he is entitled to 14 days of severance pay (SV).
VP = average daily earnings during the year x 10 work shifts = 1224.81 x 10 = 12248.10 rubles.

The amount of severance pay received is not subject to income tax.
The final calculation is determined by the formula: ZP + KO + VP - (ZP + KO)x13%

Thus, on the day of dismissal Ivanov A.V. will receive a final settlement of RUB 42,076.67.

From this article you will learn:

• What is the calculation procedure when dismissing an employee?
• What is the calculation procedure for voluntary dismissal?
• What calculation procedure to follow when dismissing due to reduction
• What is the procedure for calculating compensation upon dismissal?

Upon dismissal of an employee labor Relations between him and the employer are terminated. The amount of the final payment depends on why the employment contract was terminated. It may include not only wages for time worked, but also other compensation. To ensure that the manager does not have problems with the law, you need to know that the procedure for calculation upon dismissal is not determined by the organizational and legal form of the company, and the quitter receives payment of the entire accrued amount of money on the last working day.

Payment procedure upon dismissal: two options

Final settlement is a mandatory procedure in all situations of termination of an employment contract, which does not depend on the reason for which the employee quit. The basis for termination of the employment relationship affects the final amount cash payments employee. In Art. 140 Labor Code The Russian Federation has determined the procedure for calculation upon dismissal.

The employer pays the entire accrued amount of money on the employee’s last working day. If, for a number of objective reasons, the organization cannot pay the required funds on that day, then the dismissal procedure allows for settlement to be made the next day after the employment contract was terminated. But not later. Otherwise, the employee has the right to appeal to supervisory authorities or to court with a complaint against the employer who has violated the Labor Code of the Russian Federation.

An employment contract can be terminated at the initiative of the company or the employee himself, as well as for reasons that do not depend on either party. Most often it is terminated by mutual consent subjects labor law. In this situation, the final payment can be made after the day the employee ceases to work at the enterprise. But only by bilateral agreement.

Regardless of why the employment relationship was terminated, the procedure for calculating upon dismissal involves mandatory payments, which include:

• compensation for unused days of the next vacation;
• salary of the resigning employee;
• monetary compensation in case of reduction in the number or staff of the enterprise’s employees in accordance with clause 2, part 1, art. 81 of the Labor Code of the Russian Federation.

Additional types of monetary compensation, which are taken into account when dismissing and calculating an employee, are established by the collective agreement. This legal act regulates social and labor relations at the enterprise. It is concluded between the staff and the employer.

On the day of dismissal, the employee receives:

• certificate in form 2-NDFL;
• a certificate of the amount of earnings for calculating benefits;
• work book;
• according to a written application, the following must also be issued:
• copies of orders on hiring and dismissal, job transfers;
• certificates of salary and accrued and actually paid insurance premiums and others.

Calculation procedure for voluntary dismissal

The most popular reason for termination of employment is voluntary dismissal. In this situation, the initiative to terminate the employment contract comes from the employee himself. The employer is obliged to immediately consider the employee’s written application and follow a certain procedure for dismissal in accordance with the Labor Code of the Russian Federation.

When dismissing at his own request, it is assumed that the employee will notify the employer in writing of his desire to terminate the employment contract. In this situation, he must write an application addressed to the head of the enterprise, in which he puts a date and a personal signature. It must indicate the date of dismissal and indicate the reason for termination of the employment relationship.

If the employee initiates the resignation, then in the application he may not give a reason; it is enough to write: “I ask you to dismiss at your own request...”. But be sure to indicate the date on which the employment relationship will end. In this case, the head of the organization has the right to set a working period of 14 days.

There are situations when circumstances require termination of an employment contract without work. In this case, the reason for dismissal must be indicated. The head of the enterprise or an employee of the HR department has the right to ask for documentary confirmation of this basis. For example, “I ask you to fire me for health reasons...”. It is better to support such a reason for dismissal with a doctor’s certificate, then you will not have to work for two weeks.

When the issue with working out is resolved, the resignation letter is transferred to the personnel department. Specialist personnel service creates an order in form No. T-8. This form was approved by Decree of the State Statistics Committee dated January 5, 2004 No. 1. The order must include a reference: “The employment contract was terminated at the initiative of the employee, clause 3, part 1, art. 77 of the Labor Code of the Russian Federation." The prepared document is handed over to the employee for review and signature. If for some reason a person cannot familiarize himself with the order (illness, absence), then this fact is recorded in writing.



The settlement procedure for voluntary dismissal provides for the immediate payment of funds. The final calculation includes:

1. monetary compensation for all days of unused vacation;
2. wages for hours worked;
3. amounts previously accrued but not yet paid to the employee.

According to the Labor Code of the Russian Federation, the calculation procedure for dismissal at one’s own request is carried out according to the following rules:

• a work book is issued to a dismissed specialist on the last day of his stay at the workplace;
• full settlement and payment of funds is also made on the last working day;
• if a person is absent on the day of dismissal for any reason ( sick leave, vacation), then the calculation will be made on the day of his return to work.

Calculation procedure for dismissal due to reduction

Guided by paragraph 2 of Art. 81 of the Labor Code of the Russian Federation, when the number and staff are reduced, labor relations with the employee are terminated unilaterally at the initiative of the employer. Downsizing involves reducing the number of employees in any position. When staffing is reduced, all employees of a certain department or position may be fired. In this case, there is a reduction in staffing.

The employer has the right, at his own discretion, to decide to reduce the number or staff. The company's management independently determines the structure of the company and the number of staff. An employment contract with an employee can be terminated unilaterally, without agreement with the trade union organization (clause 10 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2).

The calculation procedure for dismissal due to staff reduction provides for compliance with the guarantees enshrined in the Labor Code of the Russian Federation.

It is mandatory for a person who has been laid off to be paid:

• wages for the days the person worked in the month before dismissal;
• compensation for days of unused vacation;
• severance pay, indicated by the amount of average monthly earnings in accordance with Art. 178 of the Labor Code of the Russian Federation.

Articles 296, 292 of the Labor Code of the Russian Federation define a special system for paying severance pay for seasonal personnel and people hired for a period of less than two months. The final settlement with the employee is made, as in previous cases, on the day of his dismissal (Article 84.1, Article 140 of the Labor Code of the Russian Federation).

In conditions of layoff, a person is paid the average monthly salary for the period of employment if he is not a part-time worker, seasonal worker or a person with whom an employment contract has been concluded for a period of two months. The period for payment of the average monthly salary does not exceed three months from the date of dismissal (Article 178 of the Labor Code of the Russian Federation).

The calculation procedure for dismissal due to staff reduction provides for the payment of severance pay in the amount of the average monthly salary for the first month of employment. If a person is unable to find a job in the next two months after the month of dismissal, then the former employer is obliged to pay the average salary to the laid-off employee.

When downsizing and downsizing, a person has every right look for a new place for three months. During this time, the last employer will pay the laid-off employee an allowance in the amount of the average monthly wage, but not more than three months.

For persons employed in the Far North and equivalent areas, the period of employment, which is paid by the former employer after layoffs, has been increased to six months. This calculation procedure for dismissal due to staff reduction is interpreted by Art. 318 of the Labor Code of the Russian Federation.

Procedure for calculating compensation upon dismissal

Vacation compensation

To determine the number of days for which an employee is entitled to monetary compensation, you need to know the calculation procedure:

Stage 1. Calculate the number of full months of work (experience) for the entire period of work for this enterprise. Days of an incomplete month, if there are more than 15 of them, are rounded up to a full month. If an incomplete month has less than 15 days, then this period is not counted.

Stage 2. Then the total number of vacation days is determined. For these days of unused vacation, the employee is entitled to compensation upon dismissal.

Stage 3. From the total number of vacation days obtained after calculating, the number of vacation days that were previously provided to the employee is subtracted.

The procedure for calculating days of unused vacation:

The employee was employed by the enterprise on March 18, 2015. The day of his dismissal was August 23, 2017. For this entire period, he was provided another vacation twice for 28 days. Once, an employee was on leave without pay (without pay) for 20 days over the course of one year.

We calculate work experience. In total, a person worked at this enterprise for 29 months and 5 days. From this time we will exclude those days when he was on leave without pay for more than 14 days - 6 days. It turns out that the length of service in the organization is 28 full months and 30 days. If there are 15 days or more, then their number is rounded up to a full month. Since 30 days is more than 15, we round up to 29 full months.

1. For each year (12 months) worked, the employee is entitled to 28 days of vacation. Now let's calculate the number of vacation days:

28: 12 × 29 = 67.67 days.

It turns out that for the entire period of work at this enterprise, the employee has the right to 67.67 days of vacation.

1. For all the time worked, the person used his right to vacation twice for 28 days. Total number of vacation days: 28 × 2 = 56 days.
2. To determine the number of days for which the employee is entitled to monetary compensation, it is necessary to subtract the number of previously used vacation days from the resulting total number of vacation days:

67.67 - 56 = 11.67 days.

The employee did not use 11.67 days of vacation.

In this case, the rules for calculating an employee upon dismissal provide for the payment of monetary compensation for 11.67 unused vacation days.

Decree of the Government of the Russian Federation No. 922 of December 24, 2007 determines the procedure for calculating the amount of compensation for unused vacation days upon dismissal. All compensation payments are calculated based on the average salary for the last 12 months before the termination of the employment contract. Average wages are calculated by calendar days. When calculating, the average number of calendar days in a month is indicated by a coefficient of 29.3.

Severance pay

In accordance with Art. 178 of the Labor Code of the Russian Federation, certain categories of workers are entitled to benefits upon dismissal.

Benefit in the amount of two weeks average salary upon final payment of the employee, it is issued on the following basis:

1. The employee is not suitable for the position due to health reasons.
2. The employee is called up for military or alternative civilian service.
3. Dismissal due to reinstatement of an employee who previously performed these functions.
4. Due to the employer's relocation to another location, the employee refuses to be transferred to a new place of business.

A benefit in the amount of the average monthly salary upon final calculation is paid on the following basis:

1. The company is being liquidated.
2. Reduction in the number or staff of an organization.

In all of the above cases, the employee continues to receive an average monthly salary from the date of dismissal until employment at the next place of employment, but not more than two months. If, nevertheless, the dismissed employee cannot find work for more than two months, then, by decision of the State Employment Service, the former employer pays the average monthly benefit for the third month from the date of dismissal. But only on the condition that the person contacted the Public service employment and was unable to find a job.

Decree of the Government of the Russian Federation No. 922 of December 24, 2007 establishes the procedure for calculating the amount of compensation for unused vacation days upon dismissal. All compensation payments are calculated based on the average salary for the last 12 months before the termination of the employment contract. The average salary is determined based on calendar days actually worked.

Compensation upon dismissal due to staff reduction

Calculation of compensation for unused vacation days when an employee is laid off occurs in the same way as other similar payments. The procedure for calculating the final amount upon dismissal does not depend on the reasons for the termination of the employment relationship.

As noted above, the procedure for calculating severance pay is determined by Decree of the Government of the Russian Federation No. 922 of December 24, 2007. All compensation payments are calculated based on the average salary for the last 12 months before the termination of the employment contract. For example, the day an employee was dismissed falls on February 19, 2018, the calculation is made for the period from February 2017 to January 2018.

Formula for calculating severance pay:

To calculate the average monthly salary, you can apply the same formula. The last indicator here is equal to the number of working days in the month after dismissal, for which it is necessary to calculate the average monthly salary.

This has come to the end of our article on the procedure for calculation upon dismissal. We sincerely hope that you were able to find in it useful ideas for your business. It is possible that some thoughts became a discovery for you, but some turned out to be simply interesting fact, which expanded our understanding of the complex sales process. Which of the points presented did you want to put into practice? How satisfied are you with how your business is going? Analyze your answers to these questions, then our article will be able to leave a significant mark on your consciousness.

Remember that if you have any questions, doubts or even objections, you have the opportunity to write to us by email [email protected] or use the form feedback on the official site. Experienced business coach Evgeny Kotov, founder of the training company Practicum Group, will be happy to answer them, and perhaps discuss with you, because truth is born in a dispute.

When do you need to pay an employee if he was absent from work on the day of dismissal? What amounts can be withheld from an employee’s salary during the final settlement? What are the limits of an employer's liability for late payments?

Employers often receive questions related to the final payment upon dismissal. And modern workers rarely have only a couple of entries in their work books, changing several jobs during their lives. When parting with an employee, you need to pay all amounts due to him. Usually this is salary and compensation for unused vacation. Depending on the grounds for dismissal and the terms of the employment contract, the employee may also receive severance pay.

We comply with final payment deadlines

By general rule, the employee must be paid on the day of his dismissal. If the employee did not work on that day, the corresponding amounts must be paid no later than the next day after he submits a request for payment (Article 140 of the Labor Code of the Russian Federation).

However, an employee who is granted annual leave with subsequent dismissal must be calculated on the day preceding the start of the leave, that is, on the last day of work (determination of the Constitutional Court of the Russian Federation of January 25, 2007 No. 131-O-O). In this case, the day of dismissal will be the last day of vacation.

An employee can submit a letter of resignation while already on vacation or during a period of temporary incapacity for work. In this case, on the day of dismissal, even if it falls during vacation or illness, you need to accrue the amounts due to the employee and transfer them to his bank account (if the salary is transferred to a credit institution). In a situation where an employee receives a salary at the company’s cash desk, the accrued funds will be given out if he comes on the day of dismissal. If the employee does not show up for work, send him a notice of the need to receive a work book and final payment. There is no need to recall an employee from vacation or sick leave on the day of dismissal.

We calculate salaries and compensation for unused vacation

When making the final payment, first of all, you need to pay the employee’s salary. To do this, the employer calculates the number of days worked by the employee in a month. Also, do not forget to calculate the amount of overtime and payment for work on weekends and non-working days holidays, if the employee was involved in these types of work in the billing month (Articles 152, 153 of the Labor Code of the Russian Federation). Salaries are issued minus the advance payment already paid and personal income tax (hereinafter referred to as personal income tax).

From the amounts to be paid, if necessary, deductions must be made taking into account the established restrictions (Article 137 of the Labor Code of the Russian Federation). The total amount of deductions cannot exceed 20 percent of the final settlement amount, and in cases provided for by law - 50 percent (Article 138 of the Labor Code of the Russian Federation).

Most often, funds are withheld upon dismissal in order to compensate for an unpaid advance issued to the employee on account of wages, or to pay off debt for days annual leave which the employee did not work (paragraph 2, 5, part two of Article 137 of the Labor Code of the Russian Federation). But upon dismissal for certain reasons, payments for unworked vacation days are not withheld.

Compensation for unused vacation upon dismissal is calculated by multiplying the employee’s average daily earnings by the number of unused vacation days. The average daily earnings for calculating compensation are calculated as follows. The amount of wages accrued over the last 12 calendar months is divided by 12 and 29.3 (average monthly number of calendar days). Average daily earnings for payment of vacations provided in working days, as well as for payment of compensation for unused vacations, are determined by dividing the amount of accrued wages by the number of working days according to the six-day calendar working week(Parts four, five of Article 139 of the Labor Code of the Russian Federation).

Example

Andrey M. has been working at Kadr LLC since April 7, 2014. The employee is disabled and is entitled to annual basic leave of 30 calendar days (Article 23 Federal Law dated November 24, 1995 No. 181-FZ). From February 2 to February 15, 2015, he was given a portion of the annual paid leave of 14 days. At the end of his vacation, he no longer went to work. After an internal investigation, on March 6, 2015, Andrei was fired for absenteeism (subparagraph “a”, paragraph 6, part one, Article 81 of the Labor Code of the Russian Federation).

We will calculate compensation for unused vacation.

The billing period is from April 7, 2014 to February 6, 2015 (10 months). The time from February 7 to February 15 is less than half a month and is not taken into account in the calculation. The period from February 16 to March 6, 2015 is also excluded from the calculation of length of service as absenteeism. Accordingly, for the specified period, the employee is entitled to 25 days of vacation (30 days of vacation per year: 12 months x 10 months worked).

The employee was given 14 days of vacation. Consequently, Andrey did not use 11 days of vacation (25 days - 14 days = 11 days).

Andrey's average daily earnings is 800 rubles.

The employee will receive compensation: 800 rubles. x 11 days = 8800 rub.

Minus personal income tax, Andrey will be paid 7,656 rubles. (8800 rub. – 8800 rub. x 13%).

We pay severance pay

Upon dismissal for certain reasons, the employee is paid severance pay (Article 178 of the Labor Code of the Russian Federation). The law provides for the employer’s obligation to pay such a benefit in the amount of average monthly earnings upon dismissal in connection with the liquidation of the organization, reduction in the number or staff of employees (clause 1, 2, part one of Article 81 of the Labor Code of the Russian Federation) and in the amount of two weeks’ average earnings upon dismissal due to a number of other reasons. Also, cases of payment of severance pay may be provided for in collective and employment contracts(subject to the restrictions established by Article 181.1, 349.3 of the Labor Code of the Russian Federation). Severance pay, the amount of which does not exceed three months of the employee’s average earnings, is not subject to personal income tax.

When dismissed due to a reduction in headcount or staff, the employee also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, by decision of the employment service authority, the average monthly salary is retained for the dismissed person for the third month from the date of dismissal (Article 178 of the Labor Code of the Russian Federation).

Responsibility of the employer for violation of payment deadlines upon dismissal

For violation of the terms of payment of wages, the employer bears material, administrative and criminal liability. This also applies to the timing of payment upon dismissal.

Financial liability consists of the employer’s obligation to pay the employee the final settlement amount with interest (cash compensation) in an amount not less than 1/300 of the refinancing rate Central Bank RF from unpaid amounts on time for each day of delay, starting from the next day after the established payment deadline until the day of actual settlement inclusive.

The obligation to pay compensation for delay in payment upon dismissal arises from the employer, regardless of his guilt. Therefore, even if the company does not have funds due to objective reasons (delay in transferring budget funds, etc.) or it is not possible to transfer money in a timely manner due to bank problems, this does not relieve the employer from financial liability.

Important Takeaways

1. All amounts due to the employee must be issued or transferred on the day of his dismissal or on the last day of work.
2. Salary for time worked and compensation for unused vacation (if the employee did not take all of it off) must be paid upon dismissal for any reason.
​ 3. Severance pay not exceeding three months of the employee’s average earnings is not subject to personal income tax.