Severance pay upon dismissal - who is entitled to payments? The procedure for obtaining severance pay upon dismissal.

Termination of labor relations with an employee as a result of a layoff obliges the employer to pay severance pay, the amount of which is calculated taking into account the rules for determining average earnings prescribed in the Labor Code of the Russian Federation and the Regulations approved by Resolution No. 922 of December 24, 2007. In the article we will look at severance pay in the event of a layoff: the features of its provision, an example of calculation with formulas, as well as severance pay for pensioners.

Features of providing severance pay

178 art. The Labor Code of the Russian Federation establishes that a laid-off employee can count on the provision of certain guarantees in the form of severance pay:

• For the first month from the date of termination of relations with the employer due to layoffs (entitled to each laid-off person, payable on the last working day);
• For the second month, if employment does not occur at the time of its end (the absence of a new job should be documented by providing a work book (you need to make a photocopy of the document) in which there are no new employment records, the benefit is paid at the request of the employee provided after the end of the 2nd month month, the application is drawn up in free form, addressed to the head of the company);
• For the third month, if a new job is not found even with the help of the employment service (you must have a written decision made by this service, compliance with the conditions for registering the employee with this service within 2 weeks from the date of termination of relations with the employer is required).

The deadlines for paying amounts for the second and third months have not been established, and therefore the former employee and the company management should independently agree on when this obligation will be fulfilled - this may be the nearest payday or another date.

The above type of payment is due to a laid-off person for the period of new employment due to his lack of work due to forced dismissal.

If a part-time worker with a main job is to be laid off, then he is not entitled to severance pay, since he has a job and the laid-off person does not need employment.

If the part-time worker does not have a main place of work, then in case of layoffs at the part-time job, it is necessary to issue severance pay in the standard manner (up to 3 months from the date of termination of work).

Severance pay for pensioners

No exceptions to the provisions of Art. 178. There is no Labor Code of the Russian Federation, which means that there are no special procedures for providing severance pay to a pensioner.

This statement is true in relation to the benefit paid for the first two months of absence from employment.

As for the benefit for the third month, it is impossible to say unambiguously whether the pensioner is entitled to it. On the one hand, there are no special marks in the 2nd part of Art. 178. No. But on the other hand, this payment is assigned to a reduced employee based on a decision made by the employment service, and it is aimed at social support for the unemployed. A citizen who has been assigned an old-age pension is not included in the number of persons who can be called unemployed. The pensioner is socially protected, and therefore should not rely on maintaining his salary for the 3rd month of absence from work.

As for judicial practice on this point, there are examples of both declaring the company’s refusal to assign this payment for the third month as unlawful, and making opposite decisions.

The above information allows us to assert that the pensioner can count on a positive outcome of the case regarding the payment of his benefits for the third month, however, for the employment service to make an appropriate decision, more compelling reasons and circumstances are necessary.

Amount of severance pay

This payment assigned in the amount of average monthly earnings, the value of which is influenced by the time that the employee actually worked and the payments that he actually received. Moreover, for all three months the procedure for determining monthly earnings is the same.

To calculate these values, 12 calendar months preceding the month in which the reduction was documented are taken.

To calculate this value, you need to calculate the average earnings per day, and then multiply by the number of working days for the employee in the month for which the payment is made. That is, the amount of severance pay is affected by the specific month of calculations and the number of working days in it.

Calculation procedure

Calculation formulas

Severance pay = average daily earnings * number of working days in the month for which the payment is made.

Average daily earnings = salary for the billing period / number of days worked in this period.

Thus, to calculate severance pay, it is necessary to determine the following values:

1. Billing period;
2. The number of days that the employee actually worked;
3. Total salary;
4. The number of days recognized as working days in the month for which benefits are paid.

Calculated period of severance pay

The 12 calendar months preceding the month in which the employee is laid off are taken. For example, if an employee was laid off in May 2016. The estimated time period will be taken from 05/01/15 to 04/30/16.

Actual days worked

The calculation takes into account the working days when employees actually performed their work functions.

Not taken into account residence time:

• On annual leave;
• On a sick leave.

Total salary

You should sum up the employee’s salary accrued to him in each month of the billing period in accordance with the remuneration system established for him.

Not taken into account:

• Vacation pay accrued for annual main leave;
• Payment based on certificates of loss of ability to work.

If the month is not fully worked, the salary should be determined corresponding to those days when the employee actually performs his work functions. To do this, the salary is multiplied by the number of days of the month that the employee actually worked and divided by the total number of days in this month recognized as working.

Example of calculating severance pay

An order has been prepared to lay off storekeeper A.A. Bulkin. The date of his dismissal is 05/25/2016. 05/27/2016 Bulkin registered at the employment center as an unemployed person. As of August 24, 2016, Bulkin was not employed due to the lack of a suitable workplace, despite the assistance of the employment service in finding employment.

The remuneration system prescribed for the position of storekeeper includes only the payment of a salary of 40,000 rubles. From November 2, 2015 to November 29, 2015, he was on basic leave, for which he was accrued vacation pay. From December 15, 2015 to December 22, 2015, he was on sick leave, for which he provided the corresponding certificate from the medical institution.

Bulkin worked a 5-day work week.

Calculation:

1. Billing period – from May 1, 2015. until April 30, 2016;
2. The number of days actually worked during this time = 247 – 20 – 6 = 221 days (since Bulkin has a 5-day working week, in the indicated period 247 working days are provided for him, among which Bulkin rested 20 working days in November and 6 working days I was sick for days in December).
3. Total salary = salary * 9 months. + salary in November 2015 + salary in December 2015 + salary in May 2016 = 40000*9 + 40000*(1/21) + 40000*(17/23) + 40000*(18/22) = RUB 424,197.25
4. Average daily earnings = 424,197.25 / 221 = 1,919.44 rubles.
5. Severance pay for the period from 05/26/2016 to 06/25/2016 = 1919.44 * 20 = 38388.80 rubles.
6. Severance pay for the period from June 26 to July 25 = 1919.44 * 21 = 40308.24 rubles.
7. Severance pay for the period from July 26 to August 25 = 1919.44 * 23 = 44147.12 rubles.

The total benefit to be issued to Bulkin based on the results of 3 months = 38388.80 + 40308.24 + 44147.12 = 122844.16 rubles.

The amount of the payment made can be increased at the request of the employer, as well as when the increased benefit amounts are stipulated in the employment agreement, collective agreement or other internal documentation of the company.

Severance pay and personal income tax

The amount of the benefit paid is subject to taxation if it is more than 3 times the average monthly earnings. This event is possible if the company’s internal documentation (for example, a collective agreement) establishes an increased amount of payment for laid-off employees.

If the employer is guided only by the provisions of the Labor Code of the Russian Federation and calculates severance pay in an amount equal to 3 times the monthly salary, then personal income tax does not need to be withheld from this payment.

There is also no requirement to charge compulsory insurance contributions on the benefit amount within three monthly earnings. From the amount accrued above the specified amount, contributions must be calculated and transferred to the fund accounts.

The amount of the dismissal benefit depends on the reason for terminating the contract with the employee, which must be paid special attention to when determining the amount of the benefit and making calculations.

Amount of severance pay

Firstly, it should be noted when redundancy benefits not paid:

• in case of violation of labor discipline by an employee;
• upon dismissal during the probationary period;
• at the employee’s own request or by agreement of the parties;
• upon dismissal of an employee who works under a contract for a period of up to 2 months.

Severance benefit in the amount of average monthly earnings paid:

• when staffing is reduced;
• upon liquidation of the enterprise.

In addition, the employee is paid within 2 months after his dismissal, and when registering at the employment center - within 3 months.

Severance pay corresponds the size of two-week average earnings in cases:

• the employer does not have a position suitable for the employee based on a medical certificate;
• employee disability;
• refusal of work associated with moving to another area;
• conscription of an employee into the army;
• expiration of a fixed-term contract (start of a permanent employee);
• refusal to work by an employee due to changes in the employment agreement.

An employment or collective agreement at an enterprise may provide for additional compensation upon dismissal in the amount of 3 to 15 average earnings.

Personal income tax dismissal benefits are not withheld if its value does not exceed three average earnings (or six average earnings for the Far North).

Insurance premiums are not taken from severance pay within the norms. Payments of additional funds upon dismissal, as well as compensation for unused vacation, are subject to insurance contributions.

In addition, if there is a writ of execution, alimony should be withheld from the severance pay.

Registration of severance pay

The end of an employment relationship with an employee is in all cases accompanied by an order or directive from the director. The order indicates the reason for dismissal, as well as the amount of benefits and additional compensation. The HR department makes a record in the work book about the end of the employment contract, which must comply with the labor code and refer to a specific article.

The amount of the benefit is determined by the formula:

Benefit = salary average x D,

where ZP srdn is the employee’s average daily earnings, D is the number of working days in the month that follows the month of dismissal.

Average daily earnings are the ratio of total earnings for the previous 12 months to the number of days actually worked in this period. In this case, social payments (vacation pay, sick leave, financial assistance, travel allowances) are not included in the calculation.

Example

On October 16, 2013, employee Petrov I.I. fired during the liquidation of JSC Start. Monthly salary of Petrov I.I. was 15,000 rubles. The vacation has been fully used.

So, on the day of dismissal, Petrov I.I. must be accrued:

• salary for days worked in October;
• severance pay.

In October 2013 there were 23 working days. Petrov worked 11 days, for which his salary will be:

15,000 rub. / 23 days x 11 days = 7,173.91 rub.

To do this, we first calculate the total earnings for the last 12 months. Let's assume that during this period Petrov actually worked 250 days and did not receive social benefits. Average earnings were:

15,000 rub. x 12 months / 250 days = 720.00 rub.

In November 2013, 20 working days, that is, the amount of severance pay will be:

720 rub. x 20 days = RUB 14,400.00

Personal income tax is not taken from benefits.

The following entries are made in accounting:

Taxation of severance pay

All expenses of the enterprise that go towards paying employees are taken into account when determining the base for income tax. The same applies to the payment of benefits upon dismissal. Additional compensation is also taken into account, but they must be provided for by a collective, labor, contract or additional agreement to it.

Amounts that are specified only in the dismissal agreement are not taken into account for tax purposes.

Severance pay upon dismissal of a disabled person

If an employee is recognized by a medical commission as disabled, then you need to obtain a certificate of disability from him. Further there may be Several variants.

Firstly, the employer can offer the employee another position, which corresponds to his disability group. If an employee refuses to work, he will be fired at his own request or by agreement of the parties. In this case, severance pay is not paid.

Secondly, the employer may not have an appropriate position for the employee, or the disability group may imply a lack of legal capacity. In such cases, the employee fired with benefits in the amount of two weeks' earnings. In accounting, the dismissal of an employee due to disability is reflected in the same way as ordinary cases of dismissal.

Work activity is often associated with the risk of loss of health. A person can become seriously ill for reasons independent of the conditions at the enterprise.

In any case, he is faced with a dilemma: quit or continue working.

In the first case, he may be accrued severance pay upon dismissal due to disability, if the documents are completed correctly.

Let's look at how to receive this payment in 2019.

In what cases is the benefit entitled?

Dependence of the accrual of benefits on the reason for dismissal

A sick person needs to carefully consider the management’s suggestions. Often, management strives to get rid of a disabled person, that is, they put pressure on him to write a statement “of his own free will.” This is not recommended.

Article 73 of the Labor Code states:

Art. 73 Labor Code of the Russian Federation

“If, in accordance with a medical report, an employee needs a temporary transfer to another job for a period of more than four months or a permanent transfer, then if he refuses the transfer or the employer does not have the corresponding job, the employment contract is terminated in accordance with paragraph 8 of part one of Article 77 of this Code".

This means that the following reasons for termination of the contract will be considered independent of the will of the parties:

1. Lack of space in the organization that is suitable for medical reasons.
2. Refusal to transfer to another position.
3. Conditions at the place of duty negatively affect the condition of the body (in some cases).

If all of the above circumstances are identified, the administration is obliged to accrue severance pay to the disabled person.

If an employee with health limitations initiates the severance of the employment relationship (the wording in the application is “at his own request”), then he is not entitled to benefits. This person will only receive compensation for unused vacation days.

Do you need information on this issue? and our lawyers will contact you shortly.

Dismissal of a disabled person of group 1

The administration is free to expel a disabled citizen from work on its own initiative. This person does not need to write a statement. You just need to provide documents about your disability.

For disabled people of group 1, severance pay is mandatory.

What documents to provide

In order to apply for a holiday, you must prove the fact of loss of ability to work. You need to bring the following documents to management:

1. Certificate of disability, issued on an official form (approved by Decree of the Ministry of Health of the Russian Federation No. 41).
   • it must indicate the degree of disability established by the medical commission.
2. Data on health restrictions in the context of performing certain jobs (issued at the hospital).

Design nuances

Based on the papers regarding loss of ability to work, the manager makes a decision, which must be expressed to the employee in writing:

1. If a different place of service is offered, then the person needs to write opposite the likely positions: “I agree” or “I refuse.”
2. If the citizen does not want to continue working, he writes a letter of resignation. It should indicate “for health reasons.”
3. The personnel officer prepares a draft order, the basis for which is:
   • certificate of disability;
   • worker's statement.

There is another option. According to Art. 73 Labor Code:

1. The disabled person may be given time to recover. The period is limited to 4 months.
2. At this time, the patient retains a place (the administration does not have the right to occupy it on a permanent basis).
3. After the specified period, the worker undergoes a medical examination again. If his health allows, he returns to service.

Exit compensation amount

The provision for the payment of severance pay is contained in Article 178 of the Labor Code. The categories of citizens who are eligible for it are indicated there.

Namely:

1. Citizens who have lost their ability to work (group 1).
2. Workers who were not satisfied with the offer of transfer to another place.
3. People for whom the company cannot offer suitable work.

This accrual must correspond to the worker’s average earnings for a period of two weeks.

In addition, the law does not prohibit making other payments. They can be included in a collective or labor agreement. If there is such a provision in the document, then the disabled person will be credited with the appropriate amounts.

Additional compensation cannot be less than those defined in the Labor Code.

Calculation method

A citizen can independently estimate how much money he is entitled to as a mandatory payment. To do this, you need to calculate your average daily earnings.

1. All amounts received over the last 12 months (up to the day of dismissal) are taken (OA), with the exception of:
   • business trips;
   • payment of official sick leave;
   • material assistance.
2. The exact number of days worked (DC) is calculated.
3. The indicators are divided: OD / CD = SD. The result is the average daily income.
4. The benefit amount is equal to: SD x 14 days.

Calculation example

Let’s say a citizen has been assigned disability group 2. There was no place at the enterprise suitable for health reasons. The administration had to fire him as not meeting the conditions. The date of receipt of the group certificate is 02/24/2017.

1. Income is taken into account for the period: from 02/24/2016 to 02/23/1017. It is equal to: 259.2 thousand rubles.
2. In total, during this time the citizen worked 216 days.
3. Average daily earnings: 259.2 thousand rubles. / 216 days = 1.2 thousand rubles.
4. Allowance: 1.2 thousand rubles. x 14 days = 16.8 thousand rubles.

The amount does not exceed three times the average monthly income, taxes are not calculated on it.

The described procedure does not apply to cases where disability was caused by the fault of the employer.

Subtleties of taxation and other deductions

Article 217 of the Tax Code states that this type of payment is not subject to taxation. However, the rule is limited to a maximum amount:

1. If the total amount of disability benefits exceeds three times the person's average monthly earnings, then taxes are calculated.
2. They are taken from the amount exceeding the income limit.

Insurance premiums are also not supposed to be taken from severance compensation. This operation can be performed in the following cases:

• personal desire of the citizen (executed in writing);
• from an amount exceeding the limit norm (see above).

Dismissal due to disability

March 4, 2017, 21:11 March 3, 2019 13:49

Among the different types of benefits, there is the so-called severance pay upon dismissal. This cash equivalent is not paid to everyone who decides to quit, but only to those who are forced to do so due to current circumstances.

Severance pay

Article 178 of the Labor Code of the Russian Federation informs in what cases, upon termination of work, an employee is entitled to monetary compensation. Severance pay upon dismissal is a sum of money to the person receiving the payment, assigned in accordance with the requirements of the law in the amount of average monthly earnings or earnings for 2 weeks. Benefits in large amounts are assigned in certain cases regulated by the code (Article 181 of the Labor Code of the Russian Federation).

The manager also has the right to issue a local order within his organization to pay the resigning person financial support.

In what cases is severance pay paid?

Payment of severance pay upon dismissal is assigned if the employment contract is canceled for the following reasons:

1. liquidation of the organization;
2. reduction in the number or staff of the enterprise;
3. conscription for military or alternative service;
4. reinstatement by the court of the employee who previously held it;
5. refusal of another position (for example, upon the onset of disability);
6. the employee’s reluctance to move to another locality;
7. drawing up an employment contract with errors made by the employer;
8. change of contract;
9. dismissal of the company director by order of the founders;
10. change of owner and termination of the contract with the manager and other leading specialists.

In case of liquidation of an organization, reduction of number and staff (does not apply to temporary workers), the benefit is assigned in the amount average monthly earnings. The average monthly salary is also paid to those hired under an employment contract drawn up with violations due to the fault of management. Moreover, these conditions do not allow you to move to another job within the same enterprise or continue to work.

In all other cases, two weeks' severance pay is paid upon dismissal.

Cases when a dismissed person loses benefits:

1. the worker violated the work schedule (drunkenness, etc.);
2. the reduction procedure coincided with the probationary period;
3. dismissal at one's own request or by agreement of the parties;
4. the employment contract was concluded for 1-2 months.

Upon dismissal for any of the above reasons, he receives all other payments required by law, including wages, vacation pay (if the vacation was not used), etc. Payment occurs the next day after the application.

What does the benefit amount depend on and how is it calculated?

The amount of severance pay upon dismissal depends on the average earnings for the pay period. The calculation period in this case is the year preceding the dismissal.

The amount of compensation is calculated according to the formula:

Compensation = average salary x work shifts during the pay period (month).

The accrual of severance pay upon dismissal is consistent with the accepted rules:

1. compensation is accrued only for working days of the period for which it is issued (30 or 14 days);
2. sick leave, vacation pay, benefits, etc. cannot be included in your total annual earnings;
3. The rules for calculating the amount of benefits do not depend on the type of remuneration;
4. the month of dismissal is included in the billing period when the date of dismissal coincides with the last working day of the month; if the dismissal does not occur on the final day of the month, it does not fall into the billing period.

The subsidy is issued on the day of dismissal by written order (order) of the manager, issued earlier to justify the reason for dismissal from work.

No additional order is required.

If the day of dismissal is a working day, the settlement, along with severance pay, is paid on the next day. If the employee did not work on the day of dismissal, the payroll must be received no later than the day following the day the employee submitted a demand for payment of money (Article 140 of the Labor Code of the Russian Federation).

Payment of severance pay upon liquidation or layoff

Labor Code Art. 178 secured the right of those dismissed to liquidate or reduce their average monthly earnings during the period of searching for a new position. How this happens in practice.

A person dismissed due to layoff (liquidation) may not immediately find a suitable position, so he is entitled to financial support while looking for a job, but no more than two months from the date of dismissal.

The video below will tell you about the payment of benefits upon dismissal due to staff reduction:

If the employee is not employed after a month, he brings the previous employer an application and work record book (copy) as confirmation of lack of work. These documents are enough to receive a second (he received the first on the day of dismissal) payment in the amount of the average monthly salary.

It is also paid after the second month after dismissal if a job is not found. If employment occurs before the end of the second or subsequent months after dismissal, the amount is adjusted in proportion to the days of unemployment of the paid month.

This is done on the basis of an application and a copy of the entry from the work book made by the new employer. It is not necessary to receive payment immediately after moving to a new place. The right is retained for the redundant person for a year.

If the employee has not found a job 3 months after dismissal, he also provides a written statement, a copy of the work book without a record of employment and a certificate from where the dismissed person should have registered as unemployed in the first 2 weeks after dismissal. If he did not do this, there will be no payment for the third month.

For workers in remote areas, benefits are provided for six months after dismissal, subject to timely registration at the labor exchange.

Dismissal benefits by agreement of the parties

The procedure for terminating an employment contract is regulated by Art. 78 Labor Code of the Russian Federation. She explains that such termination can be made at any time if both parties do not object. They sign a termination agreement, which is a legal confirmation of the legality of the employee’s termination of employment.

In this case, the employer must indicate what payments and compensation the employee will receive upon dismissal by agreement of the parties (if the receipt is specified in local regulations), as well as the date of their receipt.

The Labor Code does not regulate this issue. Severance pay upon dismissal by agreement of the parties is accrued on a voluntary basis and depending on the capabilities of the employer. By agreement of the parties, a worker of any category can be dismissed, including pregnant women, people with children, disabled people, etc.

To resign on this basis, it is enough to write a statement (in the employee’s own handwriting) and draw up an agreement (Article 77 of the Labor Code of the Russian Federation). The calculation is made as usual.

The law allows not to pay severance pay. The employer has the right to make the payment on his own initiative or refuse. There will be no penalties for non-payment.

Payments must be paid on the day of dismissal. If the employer decides to provide financial support to the quitter and assigns severance pay, the deadline for its payment is indicated in the text of the previously signed agreement.

Benefit upon dismissal at your own request

An employee may at any time refuse to fulfill an employment contract, that is, resign of his own free will (Article 80 of the Labor Code of the Russian Federation). According to the law, severance pay is not provided for voluntary dismissal. The employee is entitled only to estimated payments accrued according to the general rule. This is salary for days worked before dismissal, vacation pay, sick leave benefits, if any.

Sick leave after dismissal

An employee who stops working for an organization has the right to sick pay after dismissal. The legislator stipulates that in case of loss of ability to work, the employer pays sick leave within 30 days from the date of dismissal (Federal Law No. 255).

Any questions you may have can be asked in the comments to the article.

Upon dismissal due to liquidation of the organization or staff reduction, pay the employee:

• severance pay in the amount of average monthly earnings;

• average earnings for the period of employment, as a rule, no more than two months from the date of dismissal (including severance pay).

At the same time, keep in mind that there are restrictions on the amount of payments for managers (their deputies) and chief accountants of organizations in the authorized capitals of which the participation (shares) of the Russian Federation is more than fifty percent, as well as members of collegial executive bodies who have entered into employment contracts with these organizations.

The total amount of severance pay, compensation and other payments upon dismissal paid to these employees cannot exceed three times the average monthly salary. Therefore, if payments to such employees threaten to exceed the established amount, pay them in an amount that will not exceed the amount.

When determining the total amount, do not take into account the amount of the following payments:

• wages due to employees;

• average earnings retained when sent on a business trip, for off-the-job vocational training, and in other cases when the employee retains average earnings under labor legislation;

• reimbursement of expenses associated with business trips and relocation to work in another area;

• compensation for all unused vacations;

• average monthly earnings saved for the period of employment.

This procedure is established in Article 349.3 of the Labor Code of the Russian Federation.

Calculation of severance pay

Calculate severance pay using the formula:

Severance pay in the amount of average monthly earnings is the minimum limit. At the same time, the average monthly earnings of an employee who worked the full working hours during the billing period cannot be less than 1 minimum wage. After all, such a minimum is established for salaries(Article 133 of the Labor Code of the Russian Federation).

Average daily earnings

How to determine the average daily (hourly) earnings of an employee, see recommendation.

Average earnings for the period of employment

The amount of average earnings for the period of employment depends on when the employee gets a job again:

• if he does not get a job within the first month after dismissal, then count his severance pay against the average earnings for the first month;

• if he does not get a job within the second month after dismissal, then pay him the average salary for that month;

• if he does not get a job within the third month after dismissal, then pay the average salary only if within two weeks after dismissal the employee applied to the employment service, but was not employed (confirmed by the decision of the employment service).

Thus, severance pay is paid for the first month after dismissal. In this regard, the average earnings for the period of employment for the first month after dismissal do not need to be calculated.

Calculate the average earnings for the period of employment for the second and third months using the formula:

Such rules for the payment of severance pay and average earnings for the period of employment upon dismissal in connection with the liquidation of an organization (reduction of staff) are provided for in Article 178 of the Labor Code of the Russian Federation.

Situation: is it necessary to pay a dismissed employee the average salary for the period of employment if he got a new job in the middle or at the end of the second month after dismissal?

Yes need. Proportional to the time during which the dismissed employee was not employed.

It is explained this way. Upon dismissal due to liquidation of the organization or reduction of staff, in addition to severance pay, the organization is obliged to pay the dismissed employee the average salary for the period of employment, not exceeding two months from the date of dismissal (in exceptional cases - three months). This is provided for by Part 1 of Article 178 of the Labor Code of the Russian Federation.

This means that in case of employment within the second month, the employer is obliged to pay the former employee the retained average salary. But only for those working days of the month during which this person did not work.

This position is adhered to by specialists from the Russian Ministry of Labor in oral explanations.

An example of paying average earnings for the period of employment. The employee started a new job in the middle of the second month after being fired

• severance pay;

During the second month (from February 13 to March 12, 2015) after his dismissal, Bespalov got a new job. His employment date was March 2, 2015. The number of days during which Bespalov was listed as unemployed was 11 working days (from February 13 to February 27 inclusive), which is confirmed by the absence of entries in his work book. On March 2, he was paid the average salary for 11 working days. The amount of average earnings for the period of employment for the second month after dismissal was:
11 days × 971.66 rub./day = 10,688.26 rub.

The legislation does not provide for a methodology for calculating average monthly earnings. For all cases of maintaining average earnings, a uniform procedure has been established for its calculation based on the average daily (hourly) earnings (Article 139 of the Labor Code of the Russian Federation). Therefore, when calculating the amount of severance pay, average earnings for the period of employment and compensation upon dismissal, it is necessary to use it. The different names that are used to determine the amount of payments cannot serve as a basis for using any other procedure.

For example, severance pay upon dismissal due to staff reduction (liquidation of an organization) must be paid in the amount of the employee’s average monthly earnings (Article 178 of the Labor Code of the Russian Federation). This means that the employee’s average daily (hourly) earnings must be maintained for a month after dismissal. Calculate compensation to an employee for early dismissal in proportion to the time remaining before the expiration of the notice period for termination of the employment contract (Article 180 of the Labor Code of the Russian Federation).

When a manager is dismissed by decision of the owner, he is paid compensation in the amount of three times the average monthly salary (Articles 181, 279 of the Labor Code of the Russian Federation, Resolution of the Constitutional Court of the Russian Federation of March 15, 2005 No. 3-P). In this case, compensation should be calculated based on the average daily (hourly) earnings and working days (hours) during the first month after dismissal (Article 139 of the Labor Code of the Russian Federation, clause 9 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 ). Then it needs to be multiplied by three.

Calculate your average earnings based on the number of working days in a month, focusing on the part-time working week calendar.

In this case, the general rule applies: to calculate the average earnings, you need to multiply the average daily earnings by the number of actual working days in the period for which payment is due (clause 9 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). There are no specific provisions in the law for cases where an organization establishes a part-time work week. Just pay for the number of working days per month, taking into account this operating mode.

An example of paying average earnings for the period of employment. The employee did not start a new job in the middle of the second month after being fired. After the dismissal, the organization switched to part-time work

A.V. Volkov worked as a storekeeper, his salary was 20,000 rubles. per month. On January 13, 2015, he was fired due to staff reduction.

After the dismissal (from January 14, 2015), the organization introduced a four-day working week.

In connection with his dismissal due to staff reduction, Volkov is entitled to:

• severance pay;
• average earnings for the period of employment.

Volkov's severance pay was paid on the day of his dismissal - January 13, 2015. To determine severance pay, the calculation period is the time from January 1 to December 31, 2014. Volkov’s earnings for this period amounted to 240,000 rubles. (RUB 20,000/month × 12 months). During the pay period he worked 247 days.

Volkov's average daily earnings were:

240,000 rub. : 247 days = 971.66 rub./day.

In the first month after dismissal (from January 14 to February 13, 2015), according to the four-day working week calendar, there are 18 working days. The severance pay was:

Within two months after his dismissal, Volkov was unable to find a job, which is confirmed by his work book.

To maintain the average earnings for the first month, the accountant counted the paid severance pay.

In the second month (from February 14 to March 13, 2015), according to the four-day working week calendar, there are 14 working days. Average earnings for the second month were:

14 days × 971.66 rub./day = 13,603.24 rub.

An example of calculating severance pay and average earnings for the period of employment for an employee dismissed due to the liquidation of the organization

In the organization P.A. Bespalov works as a storekeeper, his salary is 20,000 rubles. per month. On January 12, 2015, he was fired due to the liquidation of the organization. Therefore, Bespalov is entitled to:

• severance pay;
• average earnings for the period of employment.

Bespalov's severance pay was paid on the day of his dismissal - January 12, 2015. To determine severance pay, the calculation period is the time from January 1 to December 31, 2014. Bespalov’s earnings for this period amounted to 240,000 rubles. (RUB 20,000/month × 12 months). During the pay period he worked 247 days.

Bespalov's average daily earnings were:
240,000 rub. : 247 days = 971.66 rub./day.

In the first month after dismissal (from January 13 to February 12, 2015) there are 23 working days. The severance pay was:
23 days × 971.66 rub./day = 22,348.18 rub.

The day after his dismissal, Bespalov registered with the employment service.

During the first month after his dismissal (from January 13 to February 12, 2015), Bespalov was unable to find a job. To maintain the average earnings for the first month after dismissal, the accountant offset the amount of severance pay paid in connection with the dismissal.

During the second month (from February 13 to March 12, 2015) after his dismissal, Bespalov was also unable to find a job, which is confirmed by the lack of entries in his work book. Therefore, on March 13, 2015, he was paid his average salary. In the second month after dismissal (from February 13 to March 12, 2015) 18 working days. The amount of average earnings for the period of employment for the second month after dismissal was:
18 days × 971.66 rub./day = 17,489.88 rub.

During the third month (from March 13 to April 12, 2015) after his dismissal, Bespalov was also unable to find a job, which was confirmed by the lack of entries in his work book and the decision of the employment service. Since he contacted the employment service in a timely manner, the organization is obliged to pay him the average salary for the period of employment for the third month after dismissal. Therefore, on April 13, 2015, Bespalov was paid his average salary. In the third month after dismissal (from March 13 to April 12, 2015) there are 21 working days. The amount of average earnings for the period of employment for the third month after dismissal was:
21 days × 971.66 rub./day = 20,404.86 rub.

Situation: is it necessary to pay the average salary for the period of employment for the third month to a pensioner dismissed due to the liquidation of the organization (staff reduction)?

Yes need.

Pensioners have the same rights and responsibilities as other employees of the organization. Despite the fact that pensioners are not recognized as unemployed (clause 3 of Article 3 of Law No. 1032-1 of April 19, 1991), they are entitled to payment of average earnings for the period of employment. Article 178 of the Labor Code of the Russian Federation does not provide for any exceptions for them.

A similar point of view was expressed in the letter of Rostrud dated February 11, 2010 No. 594-TZ.

Payments in the Far North

Average earnings for a period of employment of up to three months (including severance pay) are retained for employees who work in the Far North and equivalent areas upon dismissal due to:

• liquidation of the organization;

• staff reduction.

Unlike the general rule, such employees do not need a decision from the employment service to maintain their average earnings for the third month of employment. This is stated in Part 1 of Article 318 of the Labor Code of the Russian Federation.

In addition, the average earnings in these cases can be retained for such employees for a period of up to six months based on the decision of the employment service. This is possible if, within a month after dismissal, the employee contacted this service, but was not employed by it. These are the rules of Part 2 of Article 318 of the Labor Code of the Russian Federation.

A similar procedure for dismissal due to liquidation of an organization or reduction of staff applies to employees working:

• in areas not classified as regions of the Far North and equivalent areas, but included in the list of territories where regional coefficients and percentage increases in wages are paid (determination of the Supreme Court of the Russian Federation of November 11, 2005 No. 53-B05-9). For example, in the southern regions of the Irkutsk region and Krasnoyarsk Territory;

• on the territory of closed administrative-territorial entities (clause 4 of article 7 of the Law of July 14, 1992 No. 3297-1).

Payments to union members

Employees who were elected to the trade union and released from their main job are paid the average salary not by the organization, but by the all-Russian (interregional) trade union in the following order.

Their average earnings for the period of employment, but not more than six months, are retained upon dismissal due to:

• the inability to provide the previous or other equivalent job (position) at the end of the employee’s term of office in the trade union;

• liquidation of the organization.

If an employee undergoes retraining or training, then his average salary can be retained for up to a year after dismissal.

Such rules are established by Article 375 of the Labor Code of the Russian Federation.

Dismissal due to violations during the conclusion of the contract

Employees dismissed due to a violation of the procedure for concluding an employment contract, which precludes the possibility of continuing work, are paid severance pay only if this violation occurred through the fault of the organization. The amount of severance pay is the average monthly earnings. If the violation of the order was committed through the fault of the employee, do not pay him severance pay. This is stated in paragraph 11 of part 1 of article 77 and part 3 of article 84 of the Labor Code of the Russian Federation.