Material compensation upon dismissal - type of financial security former employee organization who, for one reason or another, lost his job. Payments upon dismissal and reduction are stipulated in Art. 127 Labor Code of the Russian Federation. Several types of payments are established by law.

Compensation under the Labor Code: main types and rules of transfer

The following are installed species financial security people who quit By at will, upon liquidation or closure of an enterprise, change in staffing:

• average earnings for time worked (for pensioners, military personnel of the Ministry of Internal Affairs upon retirement);
• compensation for unused vacation (28 calendar days);
• severance pay in case of forced dismissal, liquidation of an institution, etc.

Depending on the reason for the employee’s departure, period of work, salary level, and other factors, a certain amount of payments and the procedure for calculating them are established.

For example, an employee of a company or government organization has the right to retire (military officer, police officer, prosecutor's office or retired civil servant), therefore, upon leaving, he must receive payments according to the average salary level, compensation for unused vacations, etc.

Payment of benefits upon dismissal at one's own request

The Labor Code of the Russian Federation determines the following list of payments upon termination of an employment contract:

• salary transfer for the last month or days, taking into account the last day worked (paid on the last day actually worked or the next if the employee did not go to work for any reason);
• bonuses(according to the terms of the agreement) for previously unpaid days worked;
• compensation for unused vacation days for previous years, when individual was listed as an employee of the company.

In St. 140 of the Labor Code of the Russian Federation specifies the time frame within which calculations are made upon dismissal. Regardless of the article under which the working relationship was broken, the calculation must be made on the last day on which the employee performs his duties. If an employee leaves of his own free will, he will receive all payments only 2 weeks after submitting the application.

The employee can negotiate with the employer. In this case, the 2-week period of work established by law may be reduced. Here the parties may apply another article - by agreement of the parties. Then the dismissal can be formalized even on the day of submitting the resignation letter.

If you choose an article of your own free will, but with a shorter period of service, then the application indicates a specific date for termination of the employment relationship, and it is on this day that the settlement with the employee occurs.

If the employee fell ill during the last 2 weeks and was at home on sick leave on the day of dismissal, the employer must give the employee the money as soon as he can pick it up, but not on the same day, but the next day after receiving the request.

If there is a delay in payments upon dismissal of one's own free will, the employer, according to Article 142 of the Labor Code of the Russian Federation, may be punished financially. Size financial liability is established in Art. 236 Labor Code of the Russian Federation.

For delays in payments upon dismissal, the employer is charged 1/300 of the refinancing rate of the Central Bank of Russia for each day. You can find out the current rate on the official website of the Central Bank of the Russian Federation.

The grounds for termination of an employment contract with an employee are established in Art. 77 Labor Code of the Russian Federation:

• agreement of the parties (Article 78 of the Labor Code of the Russian Federation);
• expiration of the employment contract (Article 79 of the Labor Code of the Russian Federation), except for cases where the employment relationship actually continues and neither party has demanded its termination;
• termination of an employment contract at the initiative of the employee (Article 80 of the Labor Code of the Russian Federation);
• termination of an employment contract at the initiative of the employer (Articles 71 and 81 of the Labor Code of the Russian Federation);
• transfer of an employee, at his request or with his consent, to work for another employer or transfer to an elective job (position);
• refusal of an employee to continue working in connection with a change in the owner of the organization’s property, with a change in the jurisdiction (subordination) of the organization or its reorganization, with a change in the type of state or municipal institution(Article 75 of the Labor Code of the Russian Federation);
• the employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties (Part 4 of Article 74 of the Labor Code of the Russian Federation);
• the employee’s refusal to transfer to another job, required for him in accordance with a medical report issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the employer’s lack of relevant work (Parts 3 and 4 of Article 73 of the Labor Code of the Russian Federation);
• the employee’s refusal to be transferred to work in another area together with the employer (Part 1 of Article 72.1 of the Labor Code of the Russian Federation);
• circumstances beyond the control of the parties (Article 83 of the Labor Code of the Russian Federation);
• violation of the provisions established by the Labor Code or other federal law rules for concluding an employment contract, if this violation excludes the possibility of continuing work (Article 84 of the Labor Code of the Russian Federation).

The amount of compensation is calculated by dividing the total salary for the last 3 months, when monetary compensation was paid for work performed, by the number of days worked. Next, we multiply the resulting amount by the number of vacation days that were not used in a timely manner.

Employee M. of Intervest OJSC worked as a driver for a period of 15 months. During his work, he was entitled to 35 days of vacation. The employee took a one-time 7 days off on account of his main vacation. Work schedule - 5 days. Over the last 3 months, salaries were accrued in the following amount:

• February 2017 - 80,000 rubles;
• March 2017 - 68,000 rubles;
• April 2017 - 74,000 rubles.

M. wrote a letter of resignation on April 14, 2017. The departure date is April 27. What payments are required to be made to an employee after dismissal?

1. For the last month the following must be paid, taking into account the bonus:

74000/22=3363.63 rubles - average daily payment

3363.63*19=63909.09 rubles - for actual time worked

1. Vacation compensation:

35-7=28 days - unused

80000+68000+63909.09=211909.09 rubles - the amount of salary for 3 months

211909.09/61=3473.92 rubles - average daily salary for 3 months

3473.92*28=97269.75 rubles

1. Total amount payable:

63909.09+97269.75=161178.84 rubles

To calculate and pay these compensations, the enterprise issues an order to lay off a specific employee, calculates the amount of payments, withholds personal income tax and social contributions, after which a note is prepared with these calculations.

Severance pay upon dismissal

According to Article 178 of the Labor Code, a company employee who worked for a specific period of time is entitled monetary compensation upon dismissal in the form of severance pay.

According to regulations and law, employees must be notified of the closure of the company at least 2 months before the expected date of layoff. However, by agreement of the parties, it is possible not to work out this period, and during this time the average earnings are maintained for 2-3 months (according to objective reasons), and benefits are also paid. A former employee can receive a salary for a specified period of time, but with the deduction of compensation already received.

Severance pay is paid even if the individual finds another job within a few days after leaving. Payments are a full part or half of the average monthly salary.

Severance pay upon layoff

By Labor Code dismissal due to reduction of an employee provides for the payment of material support in an amount equal to the average daily salary for 12 months (excluding weekends, leave to care for a disabled child, maternity leave, etc.), multiplied by the number of days of the last month. The fewer sick days and days off an employee took during the year, the larger the redundancy payment he is entitled to.

Over the last year, employee S. took 14 days off and provided 7 days of sick leave. The staff reduction is scheduled for June 12, 2017. Thus, S. worked 315 days for the entire period (12 months) before the layoff. Salaries for the specified period amounted to 420,000 rubles.

How is it calculated:

1. The average daily salary is:

420000/315=1333.33 rubles

1. The number of days worked in the last month is 23 days.

1333.33*23=30666.67 rubles - cash benefits are supposed to be paid

On the other side, compensation for seasonal workers in case of layoff (Labor Code of the Russian Federation - Article 296) it is set at half the average earnings (for 2 weeks). Therefore, if we take the data for the above-mentioned employee, the seasonal employee is entitled to the following compensation payments: 1333.33 * 10 = 13333.3 rubles.

Persons who worked in the North and were subject to staff reduction, compensation is due within 4-6 months from the date of contacting the Employment Center (up to 30 days from the date of dismissal) or for 3 months without registering for unemployment (Article 318 of the Labor Code).

The procedure for dismissal during layoffs and payment of assistance in various cases

• the employee has not worked for 12 months at an enterprise - calculation of payment upon dismissal takes into account the period of actual work, for example, 280 days;

Average salary for the entire period (280 working days) - 320,000 rubles

320000/280=1142.86 rubles - average daily salary

1142.82*18 (number of days worked in the last month) = 20571.43 rubles - benefit amount

• When reducing staff, an organization wants to establish billing period, other than 12 months, - the accounting department calculates two options (according to the newly established one and for 12 months), compares and pays an amount that is not less than the annual calculations;

• official transfer of an employee to another subsidiary company when changes occurred in the staff and the decision was made to fire this employee- the period and average earnings for the entire period of work at the enterprise are taken into account, regardless of the position.

Thus, it is legally provided various options compensation payments hired workers for their financial support during dismissal.

During the economic crisis, many enterprises lay off their employees to optimize operations. In this regard, for most people, both for the heads of organizations and for their employees, the question of what severance pay should be paid in the event of a layoff and how to calculate it is very relevant.

Reduction

According to the Labor Code of the Russian Federation, one of the reasons for the cancellation of an employment contract is a reduction in the staff or number of employees of the enterprise.

A workforce reduction is a reduction in the number of workers in one position. For example, the reduction of three accountants out of eight. And staff reduction is the disbandment of a department or the elimination of identical staff units (i.e., for example, all engineers or all controllers). In both cases, the employer must follow the law: provide sufficient grounds for carrying out these procedures, provide the employee with all the guarantees and compensations required upon termination of the employment contract (pay severance pay when the employee is laid off, ensure a preferential right to remain in office, etc.) .p).

The reduction procedure involves the following steps:

• issuance of an order;
• notifying employees and offering them other job vacancies;
• informing the Employment Center and the trade union;
• dismissal of workers (as well as prescribed by law payment of severance pay upon layoff).

Issuance of an order

As soon as the manager decides to make reductions at the enterprise, he must issue a corresponding order. The mandatory form of this order is not established by law, but the boss must take full responsibility for its preparation.

The order to carry out reduction measures at the enterprise must indicate the date of the upcoming procedure and the changes that are expected to be made to staffing table.

Notification to employees

After the manager has issued a layoff order, he must notify each employee in writing of the upcoming dismissal. However, this must be done no later than 2 months before the workers are removed from work.

A separate notice is drawn up for each laid-off employee, which is handed to him personally against signature. This document indicates the date and reason for dismissal.

Along with the notice of layoff, the employer is obliged to provide the employee with a list of available jobs (if any). If the worker agrees to switch to new position, the boss formalizes his transfer. The manager is obliged to offer available vacancies as they become available until the day the employee is dismissed.

Informing the employment service and trade union

In addition to the fact that employees must be informed about the dismissal directly, the employer notifies the Employment Center and the trade union of this fact. The boss is obliged to notify the organization about the upcoming event two months before the proposed dismissal (and in cases of mass layoffs - three months).

At the same time, the trade union must be informed both about the reduction of employees included in it, and about all other dismissed workers.

Dismissal of an employee due to reduction

After two months from the date of notification to employees, their immediate termination is carried out. labor activity. To carry out this stage the head of the organization issues dismissal orders, usually in Form No. T-8. In this order, in the “Grounds” column, reference is made to the reduction order, and, if available, to the document in which the employee expressed his consent to dismissal before the end of the warning period.

On the last working day, the worker must be paid severance pay upon layoff and must be given a work book. As for the entry in it, a corresponding note is made with reference to Art. 81, part 1, clause 2, Labor Code of the Russian Federation.

Severance pay

Severance pay in case of layoff is a material payment to an employee of an enterprise upon his dismissal due to a decrease in the number of employees or staff of the organization. This type of compensation includes the average monthly salary, as well as the average monthly salary retained by the employee for the period of employment, but not more than 2 months from the date of dismissal (taking into account severance pay).

In some cases, such payments can amount to three average monthly salaries: in situations where the employee registered with the Employment Center within a period of up to two weeks from the date of his layoff and was not employed after 3 months.

Severance pay when personal income tax is reduced is not taxed according to Art. 217, clause 3 of the Labor Code of the Russian Federation. The exception is payments exceeding three months' salary.

Collective or employment contract the amount of compensation for redundancy may be set higher than that established by law.

Benefit calculation

Since the payments in question amount to several average monthly wages, the amount of severance pay in case of reduction is calculated in accordance with Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of Russia No. 922 of December 24, 2007, regulating the calculation of wages.

The average salary of an employee under any working regime is calculated on the basis of funds actually accrued to the employee and data on the time practically worked by him for the 12 previous calendar months.

The calendar month in this case is the period of time from the 1st to the 30th/31st day of the month inclusive, and in February - to the 28th/29th.

The calculation of wages includes all forms of payments permitted by the wage system, which are used by the employer in question, regardless of their sources. The average salary of an employee cannot be less than the minimum subsistence level established by law.

The amount of cash payments to employees does not depend on their age, length of service or skill level. For example, severance pay when a pensioner is laid off is calculated on a general basis.

Period and charges included in the calculation

In cases where an employee works at an enterprise for less than 12 months, the time during which the person was registered in the organization is taken to calculate the average monthly salary and, accordingly, severance pay. If the worker has not worked even a month before being laid off, then the tariff rate or salary established for him is used for calculation.

When calculating the average salary, the following are not taken into account:

• the time when the employee retained the average wage, except for breaks for feeding the child, which are provided labor legislation RF;
• days on which the employee was on sick leave or received maternity benefits;
• the period of failure by the employee to perform the required work for reasons beyond his control;
• the time of a strike in which the employee did not participate, but could not perform his direct duties in connection with it;
• additional paid days off to care for disabled children;
• other periods during which the worker was exempt from performing his duties job responsibilities with full or partial retention of wages or without it.

It should also be taken into account that when calculating salary, bonuses received by the employee during the reporting period are taken into account. If these remunerations were received by a person who did not work for 12 full months, the amounts of such receipts are taken into account in proportion to the time actually worked (with the exception of those bonuses that were accrued for the practically worked period, for example, monthly or quarterly).

Additional compensation

In addition to the fact that the employee must be paid the required severance pay upon layoff, at the time of dismissal the worker is also entitled to other payments.

So, for example, an employer can, with the written consent of an employee, dismiss him earlier than the deadline established by the redundancy order. In this case, the boss is obliged to pay the subordinate additional compensation, constituting the employee’s average salary, calculated in proportion to the time remaining before the end of the notice period for dismissal. Such compensation does not imply that the basic severance pay will not be paid in the event of a layoff.

Along with the specified material compensation, the employee receives a salary for the period worked and compensation for unused vacation.

Severance pay for certain categories of citizens

The Labor Code of the Russian Federation and other legislative acts provide for a different size of severance pay upon layoffs for certain categories of employees that differs from the general amount.

So, for example, compensation for employees working at enterprises located in the Far North or territories equivalent to them is the average monthly earnings, as well as the average monthly salary for the period of employment, but not more than 3 months from the date of dismissal (taking into account the benefit). These employees may be paid compensation for subsequent months for up to six months by decision of the employment service if the employee applied to the specified body within a month from the date of dismissal and was not employed by them.

In situations where seasonal workers are laid off, the benefit in question is two weeks' average earnings.

Other guarantees for employees upon layoffs

Along with the fact that an employee is given severance pay in the event of a reduction in staff, the Labor Code of the Russian Federation also provides other guarantees for employees in the event of a reduction. These include, for example, the priority right of certain categories of workers to remain in their workplace.

Thus, a manager, when choosing from several candidates for dismissal, must take into account that:

2. Preference is given to those employees who have greater labor productivity and qualifications. In cases where these indicators are equal, the following is left at the workplace:

• employees if they have 2 or more dependents;
• workers in whose family there are no other people earning money;
• workers who received injuries or occupational diseases at work;
• disabled military personnel;
• employees who improve their qualifications at the direction of the employer on the job.

To summarize, we can note the following:

• in the Russian Federation, the reduction procedure is regulated at the legislative level;
• The Labor Code of the Russian Federation and other regulatory legal acts establish the rules by which staff reductions, severance pay and other compensation to dismissed employees are made;
• established by law minimum dimensions severance pay and additional payments, but other, larger amounts may be established by a collective or employment agreement.

In this article I want to tell you about the mandatory payments received upon dismissal due to staff reduction, about the timing of receiving compensation payments and about the features of redundancy payments for pensioners.

Dismissing an employee is a rather complicated procedure, especially when such dismissal occurs at the initiative of the employer.

The employer himself is primarily interested in ensuring that the process of dismissing an employee is as painless as possible, and that the payments due to the employee comply with the requirements of the current legislation of the Russian Federation.

In case of violation of the procedure for dismissing an employee or incorrect calculation of severance pay, the head of such an organization will be held liable, including in the form of a fine.

○ What benefits will an employee receive if there is a reduction in staff?

The Labor Code of the Russian Federation provides for mandatory payments that the employer must make in the event of a reduction in the organization's staff.

Such payments include:

1. First of all, this is the employee’s salary for the time actually worked (Article 140 of the Labor Code of the Russian Federation).
2. If the vacation was not used by the employee being laid off, then in accordance with Art. 127 of the Labor Code of the Russian Federation, it is necessary to accrue compensation for unused vacation.
3. Art. 178 of the Labor Code of the Russian Federation provides for the payment of severance pay, calculated in the amount of average earnings. Along with it, the employee’s average salary for the period of employment is paid. This refers to the time that an employee spends looking for a job, for example, while registering with an employment center, but no more than two months.

I would like to draw your attention to some features of such payments in the event of a person’s further employment in another job during the considered paid two-month search period:

If a person gets a job, then the accrual of such payments stops.

In addition, you should know that if a citizen, after two months, has not found a decent job from the options offered by the employment center, then he is also entitled to payment for the third month from the date of dismissal average monthly earnings.

Such a case is considered exceptional and in order to receive the average monthly salary for the third month, you must register with the employment center within 2 weeks from the date of dismissal due to staff reduction.

As a little information I would like to inform you that, in accordance with labor legislation, the employer is obliged to notify the employee of the upcoming layoff at least two months before the date of the upcoming dismissal.

The procedure for notifying employees is quite complicated and requires separate consideration.

○ Deadlines for receiving mandatory payments. Calculation example.

The Labor Code of the Russian Federation defines the following features of a redundant employee receiving mandatory payments:

1. On the day of dismissal, the employee has the right to receive wages, as well as benefits for the first month (regardless of whether the person found a new job or not). In addition, on the last day of work, the employee is required to receive compensation for vacation that was not used.
2. The next payment that a dismissed employee receives must be made after 2 months from the date of official dismissal. To receive such a payment, you need to contact your former employer with an application for payment. Along with it, you must present your work record book, which should not contain any marks about the employee’s employment at a new place of work.
3. The employee receives the last payment after 3 months from the date of dismissal on the basis of a document provided by the employment center, subject to certain conditions already discussed above.

Severance pay is paid at the expense of the employer with whom you terminated the employment contract.

For a clearer picture of the amount of payments due and understandingcalculation of severance pay, when reducing the staff of an organization, we will analyze their accrual using a specific example.

Calculation example:

The government is being reorganized educational institution in the form of joining another similar institution to it.

As a result of this reorganization, it will be necessary to approve a new staffing table, while some units will be subject to reduction. Teacher I.I. Petrov received a notification dated 03/01/2015 that his position was subject to reduction as of 07/01/2015.

The salary of the dismissed employee was 15,000 rubles. per month. Consequently, on the last day of work I.I. Petrov should receive not only wages, but also compensation for unused vacation. In addition to these payments, he must be accrued and paid benefits for the period from 07/01/2015 to 08/01/2015, even if the dismissed teacher has already found a new job.

If the job is not found, I.I. Petrov appeals for new payment two months after the official dismissal. In our case, such a day will be considered September 1, 2015, and you must have a work book without marks about the presence of a new job.

The next time you can apply for payment no earlier than 10/01/2015. In this case, except work book You must submit a certificate from the employment center (register within 2 weeks after dismissal).

Only if these conditions are met, I.I. Petrov will receive a payment of 15,000, also for the third month of searching for a job.

In the example under consideration, I draw your attention to the fact that the teaching staff of the institution cannot be reduced during the academic year.

In this article I want to tell you about the mandatory payments received upon dismissal due to staff reduction, about the timing of receiving compensation payments and about the features of redundancy payments for pensioners.

Dismissing an employee is a rather complicated procedure, especially when such dismissal occurs at the initiative of the employer.

The employer himself is primarily interested in ensuring that the process of dismissing an employee is as painless as possible, and that the payments due to the employee comply with the requirements of the current legislation of the Russian Federation.

In case of violation of the procedure for dismissing an employee or incorrect calculation of severance pay, the head of such an organization will be held liable, including in the form of a fine.

○ What benefits will an employee receive if there is a reduction in staff?

The Labor Code of the Russian Federation provides for mandatory payments that the employer must make in the event of a reduction in the organization's staff.

Such payments include:

1. First of all, this is the employee’s salary for the time actually worked (Article 140 of the Labor Code of the Russian Federation).
2. If the vacation was not used by the employee being laid off, then in accordance with Art. 127 of the Labor Code of the Russian Federation, it is necessary to accrue compensation for unused vacation.
3. Art. 178 of the Labor Code of the Russian Federation provides for the payment of severance pay, calculated in the amount of average earnings. Along with it, the employee’s average salary for the period of employment is paid. This refers to the time that an employee spends looking for a job, for example, while registering with an employment center, but no more than two months.

I would like to draw your attention to some features of such payments in the event of a person’s further employment in another job during the considered paid two-month search period:

If a person gets a job, then the accrual of such payments stops.

In addition, you should know that if a citizen, after two months, has not found a decent job from the options offered by the employment center, then he is also entitled to payment for the third month from the date of dismissal average monthly earnings.

Such a case is considered exceptional and in order to receive the average monthly salary for the third month, you must register with the employment center within 2 weeks from the date of dismissal due to staff reduction.

As a little information, I would like to inform you that in accordance with labor legislation, the employer is obliged to notify the employee of the upcoming layoff at least two months before the day of the upcoming dismissal.

The procedure for notifying employees is quite complicated and requires separate consideration.

○ Deadlines for receiving mandatory payments. Calculation example.

The Labor Code of the Russian Federation defines the following features of a redundant employee receiving mandatory payments:

1. On the day of dismissal, the employee has the right to receive wages, as well as benefits for the first month (regardless of whether the person has found a new job or not). In addition, on the last day of work, the employee is required to receive compensation for vacation that was not used.
2. The next payment that a dismissed employee receives must be made after 2 months from the date of official dismissal. To receive such a payment, you need to contact your former employer with an application for payment. Along with it, you must present your work record book, which should not contain any marks about the employee’s employment at a new place of work.
3. The employee receives the last payment after 3 months from the date of dismissal on the basis of a document provided by the employment center, subject to certain conditions already discussed above.

Severance pay is paid at the expense of the employer with whom you terminated the employment contract.

For a clearer picture of the amount of payments due and understanding calculation of severance pay, when reducing the staff of an organization, we will analyze their accrual using a specific example.

A state educational institution is being reorganized in the form of annexing another similar institution to it.

As a result of this reorganization, it will be necessary to approve a new staffing table, while some units will be subject to reduction. Teacher I.I. Petrov received a notification dated 03/01/2015 that his position was subject to reduction as of 07/01/2015.

The salary of the dismissed employee was 15,000 rubles. per month. Consequently, on the last day of work I.I. Petrov should receive not only wages, but also compensation for unused vacation. In addition to these payments, he must be accrued and paid benefits for the period from 07/01/2015 to 08/01/2015, even if the dismissed teacher has already found a new job.

If the job is not found, I.I. Petrov applies for a new payment two months after his official dismissal. In our case, such a day will be considered September 1, 2015, and it is necessary to have a work book without marks about the presence of a new job.

The next time you can apply for payment no earlier than 10/01/2015. In this case, in addition to the work record book, you must submit a certificate from the employment center (register within 2 weeks after dismissal).

Only if these conditions are met, I.I. Petrov will receive a payment of 15,000, also for the third month of searching for a job.

In the example under consideration, I draw your attention to the fact that the teaching staff of the institution cannot be reduced during the academic year.

○ Payments when pensioners are laid off.

Pensioners who reduce the number of employees of an enterprise have the right to receive average monthly earnings for 2 months from the date of dismissal. They are not paid for the third month.

This position of the legislator on this issue is due to the fact that a pensioner, receiving a pension from the state, is already a socially protected member of society. At the same time, judicial practice also shows that pensioners should not be paid for the third month.

If an employee of an organization is on probationary period , then upon his dismissal due to staff reduction, he is entitled to all mandatory payments due to an ordinary employee.

However, the employer has the opportunity to dismiss the employee in accordance with Art. 71 of the Labor Code of the Russian Federation, as having failed the test, without providing the corresponding mandatory payments.

At layoffs of state or municipal employees There are also certain features that need to be considered separately, however, payments to them are provided on a general basis.

I would like to draw your attention separately to the payments that are due when seasonal workers are laid off. Article 296 of the Labor Code of the Russian Federation establishes the employer’s obligation to pay the employee an amount in the amount of two weeks’ earnings. The employer does not have to make subsequent payments.

Slightly different deadlines for receiving the payments in question are provided by the legislator for workers in the Far North (Article 318 of the Labor Code of the Russian Federation). When this category is reduced, the dismissed employee is required to pay for three months, if the person has not registered with the employment center.

When an employee registers with an employment center within 1 month from the date of dismissal, he is required to pay for the next three months (that is, the fourth, fifth, sixth).

In conclusion, I would like to note the following: if you believe that your rights have been violated during redundancy, and due payments not made in full, contact the court or labor inspectorate.

The main thing is to remember that there are no hopeless situations, improve your legal culture, know your rights and protect them by all possible legal means.

Severance pay in case of layoff: calculation example, formula, personal income tax

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 new job 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).

There are no deadlines for paying amounts for the second and third months, and therefore 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 who has a main job is subject to redundancy workplace, then he is not entitled to severance pay, since he has a job, and the laid-off worker 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 in 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.

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.

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 working days when employees actually carried out their labor functions.

Not taken into account residence time:

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.

• Vacation pay accrued for annual main leave;
• Payment based on certificates of disability.

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.

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, then in the specified period 247 working days are provided for him, among which Bulkin rested for 20 working days in November and was sick for 6 working 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 fixed in employment agreement, collective agreement or other internal company documentation.

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.