Calculation upon dismissal of one's own free will. When should there be payment upon dismissal?

Termination of an employment contract with an employee is always associated with a number of mandatory procedures for the management of the enterprise, and first of all, it entails the need to make settlements upon dismissal. At the same time, the final amount should reflect not only wages for the days worked by the employee, but also compensation payments, including for unused vacation. In addition, depending on the reason for dismissal, the employee may be paid severance pay upon settlement.

The Labor Code of the Russian Federation stipulates that in a number of cases the employer must transfer additional payments to the employee upon dismissal. According to Art. 178, severance pay is paid in the event of:

• liquidation of the enterprise;
• staff reductions;
• the employee’s disagreement to continue working in the event of a significant change in working conditions, transfer to another position or to an enterprise located in another area;
• conscription of an employee into the army or his transfer to alternative service;
• inability to continue working due to health reasons.

The amount of severance pay depends on the reason for which the employee was fired, and can range from 2 weeks’ pay to two (and sometimes three) months’ pay. If an employee is not paid upon dismissal or the amount due to him is not paid in full, this may result in the employer being held liable. The employee has the right to go to court and demand not only the amount due to him, but also compensation for its withholding (Article 236 of the Labor Code of the Russian Federation).

This procedure requires additional costs associated with the trial. If it is proven that the dismissal payment was not paid on time due to the fault of the employer, then he will not only bear financial responsibility, but may also be brought to administrative or criminal liability. However, resolving the issue through the court is a rather lengthy procedure. Therefore, it is better to decide in advance the question: “How to get paychecks after dismissal?”

Payments upon dismissal

Termination of the employment relationship between an employee and an employer involves making a full settlement between them. The amount of transfers depends primarily on the article under which the dismissal occurs and whether it provides for the payment of compensation. In general, an employee can count on:

• payment for days actually worked for the current reporting period;
• recalculation for unused vacation days for the entire period of work;
• severance pay (if it is provided in this situation).

When calculating the payroll, the salary upon dismissal is taken into account along with all allowances due to the employee.

The legislation establishes strict requirements regarding the procedure for paying compensation upon dismissal, as well as the time frame within which the company must transfer the funds due to the employee. In accordance with Art. 84.1 and art. 140 of the Labor Code of the Russian Federation, full settlement with the dismissed employee must be made on his last working day. If for some reason the employee did not work on the day of payment, then payment after dismissal is made no later than the next day from the moment the request for payment is received from him.

In accordance with Art. 236 of the Labor Code of the Russian Federation, if the employer violates the terms of payment of wages, including when dismissing an employee, he bears financial liability in the form of monetary compensation for each day of delay. It should be noted that when an employee goes to court, he also has the right to demand indexation of the amount of debt to the current inflation rate.

In addition, the employer may also be held administratively liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation. In accordance with it, an individual entrepreneur or an official who is guilty of violating the terms of payment upon dismissal will receive a fine of up to 5 thousand rubles. For legal entities, the amount is more significant - from 30 to 50 thousand rubles. In the event of a repeated violation, an increase in the amount of the fine or a ban on employment in a managerial position is provided. To bring the employer to administrative responsibility, the employee must contact the State Tax Inspectorate department operating in the territory where the enterprise is located.

In especially severe cases, with a long delay in wages (from 3 months if part of it is not paid and from 2 months if the entire amount is withheld), the employer may be held criminally liable in accordance with Art. 145.1 of the Criminal Code of the Russian Federation. In this case, he may be subject to a fine with a ban on holding leadership positions, involvement in public works, or imprisonment for up to 3 years.

It is important to take into account that criminal liability provides for the presence of mercenary intent in withholding wages. Therefore, a person can be involved in it only after it has been proven that he has a personal interest in withholding payment upon dismissal. For example, the director of an enterprise delayed payments in order to misuse them.

Compensation for unused vacation upon dismissal

When paying money upon dismissal, it is necessary to pay attention to an important point: when calculating compensation for unused vacation, it is not the calendar year that is taken into account, but the working year, starting from the day the employee was hired. The calculation is made based on the employee’s average daily earnings multiplied by the number of vacation days due to him. It is important to consider that from this amount, in accordance with current legislation, all mandatory deductions, as well as income tax, must be paid.

If the employee has a debt to the company, the amount of the debt is deducted from the amount of payments when calculating. Debt also includes vacation days taken on account, but not actually worked. To carry out such deduction, it is necessary to calculate the actual time worked in the current year.

Deduction for unworked vacation days is not made if:

• the enterprise is liquidated;
• the employee is being paid due to the impossibility of continuing work due to health reasons and refused to be transferred to another position;
• the worker was drafted into the army;
• the dismissal of a manager or accountant is made in connection with a change in the owner of the enterprise;
• the former employee was reinstated to the position occupied by the employee (through the court or by decision of the labor inspectorate);
• the employer, a private individual, was declared missing in the prescribed manner or died;
• dismissal occurs for reasons beyond the control of the parties or due to force majeure.

Let’s take a closer look at how an employee’s dismissal calculation is made and the timing of its implementation. Employee Ivanov worked at the company for 4 years, after which he wrote a letter of resignation of his own free will. In this case, he is not paid severance pay or other additional payments. To make the final calculation, the accountant needs to calculate the amount of wages for actually worked and unpaid time, and also take into account vacation compensation.

Ivanov’s monthly salary at this enterprise is 20 thousand rubles. The total working days this month are 22. Accordingly, his daily earnings are 909.09 rubles (20 thousand rubles/22 days). This month he worked 17 days. This means that for the time actually worked, he should be credited with 15,454.53 rubles. From this amount all deductions required by law are made.

2 months have passed since the beginning of his current working year, for which he did not use vacation days. According to the rule approved by law, it is generally assumed that an employee receives 2.33 days of vacation per month worked. Based on this, O the final calculation when dismissing employee Ivanov is as follows: 2.33 x 2 (months worked) x 909.00 (daily earnings) = 4236.36 rubles. In total, he must be paid: 4236.36 + 15454.53 = 19690.89 rubles.”

Documents upon dismissal

According to Art. 84.1. According to the Labor Code of the Russian Federation, termination of the labor relationship between an employee and an employer is formalized by an appropriate order or directive. This document must be drawn up in accordance with the requirements for drawing up personnel documentation approved by the State Statistics Committee, in form T-8 and T-8a.

The employer is obliged to familiarize the employee with the order against signature. The employee has the right to request a copy of this document, duly certified. If, due to objective reasons, it is impossible to familiarize the employee with the order to terminate the employment contract, or he refuses to sign the document, a corresponding note is made on the order.

On the day of dismissal, the employer must not only make a full settlement with the employee, but also provide him with the necessary documents:

• work book;
• certificate form 2-NDFL;
• a certificate of earnings for calculating benefits;
• duly certified documents related to the employee’s performance of his labor functions (at his request).

Personnel department employees must pay special attention to the timeliness of issuing the work permit to the former employee. The legislator does not allow this document to be retained by the enterprise. If it is impossible for the employee to deliver it on the day of payment, or he refuses to receive it, then the employer is obliged to send him a notice of the need to come to the enterprise for it or agree to send it by mail. After sending such notice, the employer is released from any responsibility for withholding the work record.

After receiving a written request from a former employee to transfer employment after dismissal, an authorized official of this enterprise must transfer this document to him no later than three days from the date of application.

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 “less than full” 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 was unable to find another job, the average wage is paid a 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 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 for a whole year, the 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-stop” 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:

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

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. The 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 the last year of work with a salary of 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 payments in line mode.

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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Regardless of the reasons why an employee’s employment contract is terminated, the employer must pay him on the day of dismissal (or the next day, if he did not work on the day of dismissal). Let's figure out what payments are due and how to calculate an employee's dismissal in various situations.

Payments upon dismissal

The list of entitlements that make up an employee’s calculation upon dismissal includes:

• salary, various additional payments, allowances and bonuses (in accordance with the company's Regulations on Bonuses) for hours worked;
• upon dismissal at the initiative of the employer, for example, due to staff or position reduction, liquidation of the company - severance pay and compensation provided for in industry agreements.

The procedure for dismissal and settlement

The general procedure for dismissal is determined by Art. 84.1 of the Labor Code of the Russian Federation - the date of dismissal is indicated in the order of the manager, with whom the employee is introduced upon signature. Salary is calculated based on the salary or tariff rate and is paid for all days worked in the month. Compensation for unused vacation time is calculated from average earnings for the previous year (2.33 days x number of months x average daily earnings). By the way, an employee can first take off the vacation days due and then resign.

If the vacation is used in advance, that is, not worked before dismissal, then the employer has the right to withhold the amount of his payment from the final payment amount, but may not do this, since this is his right, not his obligation. True, there are situations when deduction of amounts for used vacation in advance is prohibited - during the liquidation of a company, dismissal for health reasons, military conscription, due to force majeure circumstances, and death.

The calculation upon dismissal can be supplemented by the calculation of severance pay, which is based on the amount of average monthly earnings.

Particular consideration is given to the issue of the calculation procedure upon dismissal if the employee is on sick leave that day. In such a situation, it is possible to pay off an employee on the day of dismissal only if he leaves of his own free will and did not warn the administration about postponing the dismissal date after leaving sick leave. In case of dismissal initiated by the employer (unless we are talking about liquidation of the company), dismissal during illness is impossible.

Let's consider how the final payment is made upon dismissal in standard and non-standard situations.

How to pay an employee upon dismissal: examples

Example No. 1 (basic): full payment upon dismissal of one’s own free will

Employee of the company Ivanov I.M. resigns at his own request on June 11, 2018 (worked 6 days, 8 hours each = 48 hours in June). Ivanov’s salary is 50,000 rubles; according to the Bonus Regulations, he receives a monthly bonus in the amount of 15% of his salary for the time worked.

The amount of earnings over the last 12 months amounted to 700,000 rubles. (the period has been fully worked out). The number of days of unused vacation is 10.

• salary – 50,000 / 159 hours according to the June norm x 48 hours = 15,094.34 rubles;
• bonus – 15% of RUB 15,094.34. = 2264.15 rub.;
• compensation for unused vacation – RUB 19,841.30:

700,000 / 12 / 29.4 = 1984.13 rubles. – average daily earnings;

10 days x 1984.13 rub. = RUB 19,841.30;

• the total amount of accruals is RUB 37,199.79. (15,094.34 + 2264.15 + 19,841.30) is subject to tax;
• Personal income tax – 13% of 37,199.79 = 4836 rubles;
• amount in hand – RUB 32,363.79. (37,199.79 – 4836).

Example No. 2: how to make calculations upon dismissal if the employee

1. Got sick before the day of dismissal:

Let's supplement the initial data of the previous example. Ivanov I.M., resigning on June 11, 2018, fell ill and issued a sick leave from June 1, 2018. Since he is resigning of his own free will, the personnel officer should contact him, specifying the date of dismissal - the law is clear: the employee can insist on dismissal on the agreed date , or may quit after presenting sick leave to the employer. Let’s assume that the duration of the certificate of incapacity for work is from June 1 to June 13. Therefore, the day of dismissal (with appropriate notification to the administration) is June 14. The payment amount for the bank account is 12,000 rubles.

The calculation will be as follows:

• in June he did not work, sick pay was 12,000 rubles;
• compensation for vacation – 19,841.30 rubles;
• Personal income tax on payments – 13% of 31,841.30 rubles. (12,000 + 19,841.30) = 4139 rubles;
• the amount of settlement money is RUB 27,702.30. (31,841.30 – 4139).

2. Got sick on the day of dismissal:

Again, taking into account the initial data of the 1st example, let’s assume that Ivanov I.M. fell ill on the day of dismissal - June 11. In this case, the employer is obliged to pay for sick leave, taking into account the length of insurance, and then complete the calculation. Let’s assume that the duration of Ivanov’s illness was 4 days – from June 11 to June 14. For 3 working days the payment amounted to RUB 5,000. – 100% with 10 years of insurance experience. The dismissal date is June 15.

• salary 15,094.34 rubles;
• bonus 2264.15 rubles;
• compensation for vacation 19,841.30 rubles.
• the amount of sick leave payment of 5,000 rubles is added to the settlement amount;
• only 42,199.79 rubles were credited;
• Personal income tax on the settlement amount – 5486 rubles. (42199.79 x 13%);
• amount in hand – RUB 36,713.79.

Let us note that the legislator reserves the right of a dismissed employee to apply to his previous place of work to pay for sick leave within 30 days after dismissal, if during this time he did not manage to get another job. Payment in this case will be 60% of the calculated amount. The size of the insurance period does not matter (clause 2 of article 5, clause 2 of article 7 of the law of December 29, 2006 No. 255-FZ).

Example No. 3: payments to an employee upon dismissal if the vacation is used in advance

Leaving the basic data on the dismissed employee from the 1st example, we will make changes to the question of using vacation. Let's assume that Ivanov I.M. I took my vacation in advance, for example, I used 28 days, and there was 1 day of vacation left before the end of the billing period. The manager decided to withhold the amount of vacation pay for 1 day.

• salary 15094.34 rubles;
• bonus 2264.15 rubles;
• no compensation is due. Since the vacation was used in advance, it is necessary to withhold the amount of vacation pay for 1 working day. It will have to be calculated based on the number of working days in the previous 12 months of dismissal - 247 days (from 06/1/2017 to 05/31/2018).

700,000 / 247 x 1 = 2834.00 rub.

According to general rules, deductions from wages cannot exceed 20% of the amount payable after taxes. Therefore, if vacation pay is overpaid in excess of this level, the employee can return the difference voluntarily (if he agrees). In court, the employer will not be able to collect this debt. For more information about when it is possible and when it is not possible to withhold money for vacation used in advance, read our article. In our example, the limit on the amount of deductions will be ((15,094.34 + 2264.15) – ((15,094.34 + 2264.15) x 13%) x 20% = 3020.38 rubles. Therefore, the amount of 2834 rubles will be fully deducted from accrued payments.

Since previously issued vacation pay was already subject to personal income tax, we will calculate the tax on the amount of due payments, taking into account the amounts withheld - 14,524.49 rubles. (15,094.34 + 2264.15 – 2834.00):

14524.49 x 13% = 1888 – personal income tax amount.

Upon dismissal, the employee must receive a payment in the amount of 12,636.49 rubles. (14,524.49 – 1888).

People have the right to quit their job without explanation. Dismissal on the personal initiative of an employee is a fairly common basis for severing employment relations. The accounting department must make all payments for voluntary dismissal on the day the employee leaves.

What is paid upon voluntary dismissal?

The company provides the employee with a full salary calculation upon dismissal at his own request:

• Salary.
• Compensation for unused rest days.
• Severance benefits, if such a condition is stipulated.

The full calculation for voluntary dismissal also includes:

• class and skill;
• additional payments as a result of indexation, if there was one at the enterprise;
• various additional payments for the harmfulness and complexity of the work provided by the organization;
• accruals for benefits, if any;
• various bonuses and incentives.

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

Calculation procedure for voluntary dismissal

After submitting a resignation letter to the HR department and the employee has worked the allotted time, the accounting department makes full payment of the funds due to him. Calculation is made upon dismissal of one's own free will in several stages:

• Calculation of salary upon dismissal of one's own free will, including all bonuses and additional payments. It is carried out in proportion to the time worked. If, for example, a person working a five-day work week quits on October 2, 2017, his salary will be accrued in just one day.
• Calculation of the number of days of unused vacation. For one month of actual work, an employee is entitled to 2.33 days of rest. From this indicator the norm of 28 days per year is formed. When a person does not go on vacation or does not use it in full, the employer is obliged to pay him compensation for these days. Let's say an employee worked at the company for two years, but only used fourteen days of rest. He will then be paid forty-two days (28 + 28 – 14) as compensation.
  

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

  Employment contracts also stipulate the provision of additional leaves.

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

  The result is the average daily earnings, which must be multiplied by the number of unspent rest days.

  In an example it would look like this:

  Let’s say your annual earnings are 250 thousand rubles.

  We get:

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

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

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

  Sometimes, employees take vacation in advance, then upon dismissal it turns out that they remain in debt to the organization. But, you can deduct no more than 20% from your salary. The employee must deposit the rest of the money into the cash register himself. Otherwise, the issue will be resolved in court.

• Calculation and withholding of income tax. It is 13% of the accrual amount.
• Other deductions are made. For example, child support.
• Making direct payments after dismissal at your own request.

An example of how to calculate when leaving at your own request

Let's consider a step-by-step calculation for dismissal of one's own free will:

• salary - 25 thousand rubles;
• bonus – 3 thousand rubles.

He also has 14 days of unused vacation.

We receive the following calculation for voluntary dismissal:

1. For September the employee was accrued:

   25000 + 3000 = 28000 rub.

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

The final payment for voluntary dismissal in the amount of 36,540 rubles is made on August 31.

Responsibility for late payment after dismissal

All settlements with dismissed persons are carried out on the day of dismissal. If a person is not there on that day, then the payment due after dismissal at one’s own request is issued on the basis of a separate application the next day after the application.

When it is impossible to pay an employee upon dismissal at his own request and issue a work book on time due to the absence of the person being dismissed, the employer must send a special notice to him.

Important! If the company provides non-cash payments, the money is sent to the employee’s bank card.

When voluntary dismissal payments are not paid on time, the employer pays an additional 1/150 of the refinancing rate for each day of delay.

Additionally, if the payroll for voluntary dismissal is delayed, the company will face punishment:

• An official may be fined 20 thousand rubles;
• up to 50 thousand rubles are forced to pay the sanction to the organization.

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

The calculation for voluntary dismissal in 2017 is no different from previous years. No changes were made to the Labor Code in this regard.

Regardless of what company the employee works for, the labor relations between him and the employer are determined by the Labor Code. This document also provides for the procedure for termination of employment by an employee at his own request. In this case, both the entrepreneur and the employee are interested in the full calculation, namely, what payments are provided in accordance with the law, the procedure for their calculation and timing.

Algorithm for dismissing an employee at his own request

The dismissal procedure has not changed since 2014 and provides for a number of simple steps that govern the entire procedure:

There are situations when an employee expresses a desire to resign after the end of his vacation or while in the hospital after discharge. Legally this is permissible. In this case, all of the above payments and signatures on orders are made on the day of leaving vacation or sick leave.

Calculation procedure

List of payments: salary, severance pay, bonuses, etc.

• Payment for days worked.
• Payments for unused vacation days.
• Severance pay (in cases established by labor legislation).
• Payments of other accruals that were not paid earlier, although they were accrued.

When should the payment be made?

• For working employees on the last working day. Payment is made together with the issuance of a work book.
• For vacationers and those on sick leave - on the day the employee appears at the institution or enterprise.

Employees who are on a probationary period or temporary workers receive severance pay based on a concluded employment contract, contract agreement or oral agreements with the employer.

Note! The procedure and terms of calculation for dismissal at one’s own request are clearly stated in the legislation and cannot be violated by the entrepreneur, the management of the enterprise or the institution. Violations of the timing and volume of payments entail various financial penalties. (Article 80 of the Labor Code of the Russian Federation)

Calculation example

Let's say an employee quit on October 10, 2016. His salary for the billing period from January 1, 2016 to December 31, 2016 is 500,000 rubles. Let's assume that he additionally has unused vacation in 2016. So, the total payment amount will look like this:

The total number of unused vacation days provided for by law is 28 calendar days.

Average daily salary: 500,000: 12 months. : 29.3 = 1422 rub.

Amount of compensation for unused vacation: 1422 x 28 calendar days = 39,816 rubles.

At the same time, the average monthly salary is: 500,000 /12 = 41,667 rubles.

In the period from 10/01/2016 to 10/10/2016 there were 8 working days, with the average number of working days in a month 21 = (41,667 / 21) × 8 = 15,873 rubles.

Total: 15,873 + 39,816 = 55,689 rubles.

How to calculate vacation pay if an employee has not worked for a year

There is a universal rule for calculating vacation pay for an incompletely worked year.

Regardless of which vacation is provided by the employer: 28 or 26 calendar days, the calculation is made based on 2 days for the full month worked. Thus, for 4 fully worked months, an employee has the right to receive monetary compensation for 8 vacation days.

Ignoring these norms entails penalties, which include not only payment of debt, but also penalties in the amount of three tenths of the refinancing rate established by the Central Bank.

Additional payments

Other payments imply a clearly limited range of payments. In 2016 these include:

• Qualifying charges.
• Salary indexation.
• Additional payments for hazardous work or difficult working conditions, for example, additional payments for high-altitude work.
• Additional payments for work in difficult climatic conditions (regions of the far north and equivalent areas).
• Bonuses and other incentive payments.

It is important to remember that there are payments that are made not from the mandatory, but from the additional wage fund. They should also be taken into account when making a full calculation of an employee who resigns voluntarily. One-time cash payments that are paid by an entrepreneur not from the mandatory wage fund may not be taken into account in the overall calculation upon dismissal.

Note! In cases of delays in payment of wages for a certain period, the dismissed employee must receive a full payment of the debt with indexation. For entrepreneurs who do their own accounting, it is important to remember that indexation issues are a priority when checking by regulatory authorities, so it is better to entrust the employee’s calculations to a professional accountant.

Payments at the labor exchange

Every person who quit voluntarily has the right to maximum payments after receiving legal unemployment status. To do this you need:

1. Contact the district or city Employment Service at your place of residence and prepare all the necessary papers and documents: passport, work book, education documents, certificate of average earnings, etc.
2. Be fully prepared to work in a new place, since such an application involves a maximum of three refusals from the offered position in the specialty.
3. Be an able-bodied citizen, since other conditions are provided for disabled segments of the population.

Note! Unemployment benefits will officially only be available to those people who have had paid work for at least 26 weeks, and on a full-time basis. If a citizen worked part-time, he will need to recalculate for 26 weeks with full-time work.

Minimum payments are received by people whose break in work experience is 1 year or more, those who were employed for the first time and did not work out the pay period, as well as those who were fired under an article, for example, for violating labor discipline. The exact amount of payment must be clarified at the Employment Center, since each dismissal item has its own coefficients.

The maximum unemployment benefits are received by those citizens who are laid off primarily officially and at their own request, as well as in the event of staff reduction or reorganization or liquidation of the enterprise.

Dismissal at will is an ordinary case of interruption of the labor relationship between employer and employee. In this case, it is important to know the list of payments and the procedure for calculating them in order to avoid possible controversial situations with the employee. All payments must be made within the time limits established by law - otherwise you may be subject to a fine.