Receive paychecks upon dismissal. What payments are due to an employee upon voluntary dismissal?

Labor legislation suggests that termination of cooperation between an employer and an employee can occur at the initiative of one of the parties. Including the employee.

At the same time, they retain a number of rights guaranteed by the regulatory framework of the Russian Federation.

general information

An employee who terminates his employment relationship with an employer at his own request has the right to receive severance pay in full.

This right is enshrined in the Labor Code of the Russian Federation; no organization can violate it with impunity.

Since the termination of the employment contract occurs at the initiative of the employee, there are no incentives and compensation payments are not provided for by law.

However, this does not mean that an employee who leaves a position on his own initiative should not receive final payment. Payments upon dismissal at one's own request are calculated according to the established formula.

When can an employee end his duties?

An employee who wishes to terminate an employment contract on his own initiative is obliged to notify the employer of his decision. no later than 2 weeks before dismissal.

In this case, notification is considered written application only, which is sent to the employer personally or by registered mail. A verbal agreement has no legal force in matters of dismissal.

A person who has decided to resign has the right to send an application only handwritten in person; typewritten text will not be accepted for consideration.

An employee has the right to terminate an employment contract by notifying the employer in writing no later than two weeks in advance, unless a different period is established by this Code or other federal law. The specified period begins the next day after the employer receives the employee’s resignation letter.

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When should the calculation be made?

According to established standards, the employer is obliged to pay all funds due to the employee no later than the last working day.

Participants in labor relations may terminate them earlier than the deadline established in the application by agreement. In this case, the agreement can also be oral.

However, payments are still made on the last day indicated by the employee in the application.

Article 80, Labor Code of the Russian Federation:
By agreement between the employee and the employer, the employment contract can be terminated even before the expiration of the notice period for dismissal.

Employee rights

The employee who wrote the application has the right to revoke it at any time within two weeks from the moment it is sent to the employer. And the employer does not have the right to refuse a person if there is no reason to do so.

Such a basis is a call to a vacant position for an employee whose employment they have no right to refuse (for example, a disabled person).

If, after the expiration of the period specified in the application, neither the employer nor the employee has expressed a desire to terminate the employment relationship, then the application remains without consideration, and the employment contract remains in force.

Article 80, Labor Code of the Russian Federation:
If, upon expiration of the notice period for dismissal, the employment contract has not been terminated and the employee does not insist on dismissal, then the employment contract continues.

How the final payment is made

The final amount of the calculation is influenced by several factors: whether the employee took annual paid leave, whether the employee was on sick leave, and payments received over the last year. In this case, the year is taken into account as a calendar year: from January 1 to December 31.

Accounting when calculating the final benefit focuses on the time actually worked by a person.

For example, an employee took his allotted vacation and then decided to quit.

His salary is 12,000 rubles per month.

Average daily earnings are calculated based on the amounts a person has earned over the past two years.

For example, an employee received a total of 800,000 rubles.

In this case, his average daily earnings is: 800,000/730=1095 rubles.

During the month in which the dismissal occurs, the employee actually worked 8 days.

In this case, his salary when calculated will be 1095 * 8 = 8760 rubles.

If the employer has not yet made a payment for the last month worked, then the amount that the employer “owes” to the employee is added to the final payment amount.

Vacation compensation

If the employee did not take legal leave or did not take it in full, then to the amount of actual time worked compensation in cash equivalent is also added.

It is calculated based on a person's average daily earnings during the last calendar year.

Article 139, Labor Code of the Russian Federation:
Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (the average monthly number of calendar days).

If an employee took the entire vacation, but did not finish the year, then during the calculation the amount of excessively accrued vacation funds will be legally withheld.

If in the past period a person was not on vacation and did not receive compensation for it, then this is a direct violation of labor legislation.

Employer obligated to pay the employee any compensation due when calculating, regardless of the period in which the debt arose.

Taxation

Payments upon dismissal at one's own request are not severance pay, therefore are taxed in the prescribed form.

Income tax (personal income tax) is charged on the entire final settlement amount. Therefore, if a person is entitled to a payment of 8,760 rubles, then in fact he will receive 8,760-13% = 7,621.2 rubles.

No severance pay or compensation is provided for dismissal on one's own initiative.

Bonuses and allowances

If the employment contract establishes additional payments in addition to wages, then the employer is obliged to pay them.

For example, if the employment contract stipulates quarterly bonuses, then the person is obliged to receive from the organization upon dismissal a calculation of the bonus for the time actually worked, even if the citizen worked only 1 day in the quarter.

Employer has no right to withhold any amounts if they are due to the employee on the basis of an employment contract. Thus, the required bonuses and coefficients must be applied for the actual time worked.

Dismissal at your own request

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

How to properly settle payments with an employee upon dismissal

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

compensation for vacation that was not used by the employee;
deductions when calculating for vacation days not worked by the employee;
severance pay;
maintaining the employee’s average monthly earnings until he is hired for a new job;
compensation provided for the dismissal of the head of the enterprise.

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

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

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

When retention should not be carried out

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

upon complete cessation by an enterprise or individual entrepreneur of its activities (liquidation);
when an employee is dismissed for health reasons, when he cannot perform the functions assigned to him, but refuses to be transferred to another position;
during contraction;
if the head of the enterprise or accountant was fired due to a change of owner;
in case of military conscription;
in case of complete loss of the employee’s ability to work;
upon dismissal of an employee, in the event of reinstatement of the previous employee (by decision of the judicial authorities or labor inspectorate);
upon the physical death of an employee or employer (if the employer is a private person), or in the event of recognition as missing;
upon dismissal of an employee for reasons beyond the control of the parties to the labor relationship, due to force majeure.

Calculation of pay upon dismissal

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

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

The next stage of accruals is the calculation of severance pay.

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

Only certain categories of employees are entitled to higher severance pay.

How severance pay is paid:

The benefit, which is equal to the employee’s two-week average earnings, is paid to him in the following situations:

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

A benefit equal to the employee’s average monthly earnings must be paid to him in the event of dismissal for the following reasons:

upon complete liquidation of the enterprise where this employee works;
when an employee is dismissed from his position due to staff reduction at the enterprise;
if the rules and procedure for concluding an employment contract are violated, not through the fault of the employee.

Upon dismissal, the following categories of workers need to be compensated for three monthly salaries at once:

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

Rules for calculation upon dismissal

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

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

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

Final payment upon dismissal

Let's look at a specific example of how to correctly make final payments to an employee who terminates his employment relationship with the company.

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

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

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

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

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

Since Efremov quits in April, and his vacation is in July, that is, he did not use his annual paid leave, which he is entitled to by law. Therefore, he needs to calculate compensation for unused vacation. Since Efremov worked for 3 full months and 18 days, 4 months will be taken into account. That is, Efremov is entitled to 9 days of vacation. But when calculating monetary compensation, rounding to tenths and hundredths does not occur. We carry out the calculation using the following formula:

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

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

9.32Х909.09 (Efremov’s daily earnings) = 8,472.72 rubles Efremov is entitled to as compensation for unused vacation.

An approximate calculation for dismissing an employee of Efremov looks like this. It should be noted that if he had been dismissed due to layoffs, or in connection with the liquidation of the enterprise, he would have been entitled to the additional payments mentioned above. But, since Efremov wanted to leave the company of his own free will, he does not receive additional compensation or payments (except in case of illness).

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

Grounds

The final payment upon dismissal is made in all cases of termination of the employment contract. But the amount of money that the person will ultimately receive will depend only on the grounds on which the relationship between the employee and his boss is terminated. According to the provisions of Article 140 of the Labor Code, the manager must pay all 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, it must be done the next day when the employee made a demand for settlement with him. Otherwise, management may be in big trouble if a person seeks protection of violated rights in court.

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

Types of payments

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

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

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

Procedure for issuance and retention

It is understood that all monies due must be paid to the employee. At the same time, some of them can sometimes be withheld. In a specific case, we are talking about vacation pay when an employee is dismissed for the rest that he took, but the period of work 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 one more important nuance. Money for used vacation will not be withheld by the employer from a person’s salary upon his dismissal only if his departure from work is due to staff reduction or liquidation of the organization. In this case, the employee will also have the right to severance pay in the amount of average income for two months, and if he did not get a job, then for the third month. The final payment upon dismissal of a citizen occurs on the last day of his work activity. And he is paid: salary, compensation for unspent vacation, severance pay, if applicable.

Vacation pay calculation

The company from which the employee is resigning must necessarily pay him compensation for vacation that was not used during the entire period of employment. In the case where a person has not been there for several years, the amount of payments is accordingly made for all this time. If a citizen terminates his employment relationship with an organization on his own initiative, and the period of work is not completely completed, then in this case deductions are made from his salary for the vacation used. In this case, the accounting department will have to calculate the exact number of days or months of work of the 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 this, it is divided by the number of months in the year, i.e. by 12. Then the resulting number (2.33) is multiplied by the number of months worked in the working period, for example 4.
If you multiply 2.33 by 4, you get 9.32 unused vacation days. This number is then multiplied by daily earnings, for example 900 rubles. It turns out 8388 rubles. This is the money that a person is entitled to as compensation for unused vacation. Personal income tax will be withheld from the same amount - 13%.

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

Rules for calculation upon termination of an employment contract

All payments due to the employee must be received on the final day of his work at this enterprise. In the event that the manager does not make the final payment at the specified time, he will bear administrative responsibility. In this case, the citizen must receive not only compensatory payments, but also the salary itself during 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 severance pay is more than three times the employee’s earnings, then personal income tax in the amount of 13% will have to be paid on this monetary allowance. Tax is also withheld when paying vacation pay.

Care on your own initiative

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

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

An important fact should be noted here. If the vacation 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 impossible to make deductions for unworked vacation

In a number of cases provided for by law, deduction for vacation upon dismissal is not made. The following situations fall into this category:

Liquidation of the employer's organization.
Staff reduction.
Termination of an employment contract when a citizen is unable to perform duties due to illness.
Conscription into the army.
With a complete loss of previous working ability.
Reinstatement to previous position by court decision.
Termination of an employment contract upon the occurrence of circumstances 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 funds due by law. Otherwise, the person has every right to defend his interests in the prosecutor’s office and the judiciary.

its calculation and size

In a situation where the employer initiates the termination of the employment relationship, the citizen has the right in a number of cases to receive compensatory benefits. It is also called a day off. In this case, the amount of this payment can be in the amount of two weeks or one month’s earnings. Cash allowance in the amount of the employee’s salary for two weeks can be in the following cases:

If a person’s health condition does not allow him to continue working in this organization. Or when he refuses to move to another position, and the boss has nothing more to offer him.
In case of complete loss of a 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 benefit is paid:

upon termination of an employment contract due to layoffs;
in case of liquidation of the organization.

Other circumstances may also be established when such benefits are issued to an employee. However, payment of the final payment upon dismissal, including compensatory benefits, must be made on the last day of the person’s work activity. In addition, when calculating this type of compensation, it is necessary to take into account the payment of taxes if the amount of monetary compensation exceeds the employee’s salary three times. Otherwise, personal income tax is not paid.

Example of final calculation

An employee who terminates his employment relationship with a specific organization has the right to receive earned money and other compensation if the grounds for dismissal allow this. Consider the following example.

Employee Ivanov leaves the company of his own free will. Naturally, in this case he does not receive severance pay and does not receive average earnings for the third month before employment. But he has the right to payment of earned money for the entire time and compensation for vacation. The final payment to the employee in this situation will be made according to the T-61 form. to be completed upon termination of the employment relationship.

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

Since the person quits in April, but he only has scheduled vacation in June, and he did not use it, he is entitled to compensation. The calculation occurs in the following order:

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

Thus, the final payment is made from all amounts due to the employee. But in this case, this is only a salary and cash payment for vacation, because Ivanov quits on his own initiative. If he were laid off or fired due to liquidation, he would also receive severance pay, which is also paid with all funds (based on Article 140 of the Labor Code of the Russian Federation).

Arbitrage practice

Currently, many former employees are turning to court to protect their rights, which they believe were violated by the manager upon dismissal. Especially if the issue concerns cash payments that were not issued to the employee in a timely manner and in the required amount. In practice, there are even cases when employers, making payments to a citizen, made deductions from his income for vacation that was previously used. And this ultimately led to lawsuits and complaints.

Let's give a colorful example from practice. The employee was dismissed from the organization due to staff reduction. The boss paid him in full, but when paying the money, he made deductions for the vacation, which the citizen had already used in June. In addition, the dismissal procedure for layoffs was violated by the employer in that he did not offer available vacancies to the employee. But at the same time, he accepted other persons into vacant positions, which is prohibited when carrying out measures for dismissal on such grounds. Having counted his earned money and discovered violations of labor legislation, the former employee applied to the judicial authority with an application for reinstatement at work 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: the employer carried out the layoff procedure without complying with the labor code. In addition, he made a completely incorrect calculation with the employee. He simply failed to make the final payment upon dismissal (2016). He grossly violated the norms of the labor code, in connection with which the citizen was reinstated in his position, and the employer paid him moral damages and compensation for the vacation used, which he had previously illegally withheld. That is why managers need to be especially careful when paying employees and avoid violations on their part, so as not to later prove their case in the courts.

The deadline for payments upon dismissal is the last day of work (Article 140 of the Labor Code of the Russian Federation). If the employee did not work on the day of dismissal, then the issuance period is the day following the day the employee submitted a request for payment. Failure to pay wages upon dismissal is punishable for the employer. Art. 236 of the Labor Code of the Russian Federation establishes the obligation of the organization, in case of untimely payment, to pay compensation to the employee, which is equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation (currently it is 8.25%) for each day of delay.

To determine the amount of compensation due, you must use the following formula:

K=P: 100% x 1/300 x ∑ x D, where:
K - amount of compensation;
R - refinancing rate;
∑ - amount of debt;
D - number of overdue days.

Upon dismissal, the employee must be paid:

salary for actual days worked;
13 salary (if specified in the collective agreement or in the bonus regulations)
compensation for vacations unused by the employee (Article 127 of the Labor Code of the Russian Federation);
severance pay (in case of liquidation of an organization and reduction of staff) (Article 178 of the Labor Code of the Russian Federation).

Payroll calculation upon dismissal

The calculation of wages also depends on the form of remuneration at the enterprise. It is made for all days worked by the employee, and the day of dismissal is also included in the calculation. 13 salary is determined in proportion to the months worked in the current year.

Calculation of compensation for unused vacations

To determine the amount of compensation for unused vacations by an employee, you should use the following formula:

Kotp = Zsr.dn. x Notp, where:
Notp - the number of vacation days unused by the employee is determined:
Notr = 2.33 x Nmonth, where
Nmonths - the number of months worked for which vacation was not granted.

The month worked more than half is taken into account.

Zsr.dn - average daily salary, determined:
Zav.days = Dyear: 12 x 29.4, where
Dyear - the employee’s income for the calendar year preceding the month of dismissal.

Payment of severance pay upon dismissal

When an organization is liquidated (clause 1, part 1, article 81 of the Labor Code of the Russian Federation) or when staff is reduced (clause 2, part 1, article 81 of the Labor Code of the Russian Federation), the employee is required to pay:

severance pay - one average monthly salary, issued on the day of dismissal;
benefit for the period of employment - in the amount of one average monthly salary. Severance pay is issued two months after dismissal;
benefit for the period of employment - one average monthly salary, provided that the employee applied to the labor exchange within 14 days, but was not employed. In this case, the organization is obliged to pay benefits a third time. The employee must present, in addition to the work record book, an additional certificate from the employment service. In the northern regions, the average monthly salary remains up to six months without employment.

Non-payment or delay of salary upon dismissal

If the employer violates the deadlines for paying wages upon dismissal, as well as other required payments, then the employee has the right to contact the labor inspectorate (Article 356 of the Labor Code of the Russian Federation), the prosecutor's office or the court with a statement. So that the employer does not have grounds to claim that the employee himself did not show up for payment, it is necessary to contact him with a claim before contacting the justice authorities. In it, indicate: the date of dismissal, that wages and other payments were not paid, and the intention to appeal to the justice authorities. It is written in two copies, one for the employer, and the second with an incoming registration number for the employee. Also, the claim can be sent by registered mail with notification. The labor inspectorate is obliged to consider the complaint within 30 days (clause 1 of article 12 of Federal Law No. 59).

Deadlines for filing a complaint with the justice authorities from the moment of receipt of the work record book or a copy of the dismissal order:

to the labor inspectorate - no later than three months (

The employment relationship ends sooner or later. By law, an employee has the right to resign at his own request 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. Along with them, he will be given a work book with a record of a personnel inspector, income certificates 2-NDFL, personalized reports to the Pension Fund of the Russian Federation (SZV-M), and 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

Procedure for calculating wages

The procedure for calculating wages upon dismissal is related to the number of days worked in the 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 cash for days not taken off. The employee is required to take 14 vacation days. When leaving work, he may go on vacation followed by 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.

Reimbursement 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 28 calendar days of vacation. 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 of 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 utilities, payment for kindergarten for employees’ children, 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. Manager of the consulting department of a law firm E.M. Larionov. 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. Supermarket sales floor cleaner A.N. Vabaeva 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 are 3,000 rubles. In December 2017, an additional payment was paid for part-time work - 9,000 rubles. The year before the required vacation has been worked in full.

We calculate compensation:

We determine the estimated time period: from 02/01/2017 to 01/31/2018.
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.
Let's calculate vacation pay: (41,750 / 29.3) x 11 (vacation days) = 15,674.06 rubles.
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 does not have the legal right to delay the issuance of settlement payments for a single 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 So, a legal entity can 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 currently valid key rate of the 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.