Upon dismissal due to redundancy in 2019, it is necessary to calculate compensation, severance pay and earnings for the time of employment. The list of payments that an employee can claim depends on the reason for the dismissal. We will show how to calculate payments with examples, and we will analyze in detail the rules for processing dismissal for reduction.
Deviation from the reduction procedure will be the basis for the reinstatement of the employee with paid absenteeism >>>
In 2019, officials did not make any changes to the composition and procedure for assigning payments in case of layoffs. Recent changes have affected only the grounds for dismissal. Officials forbade firing for a fake diploma and terminating a contract with a pregnant woman, even if she misses work without good reason.
If the employment contract is terminated due to staff reduction, the dismissed employee, in addition to wages and compensation for unused vacation, is entitled to three more payments:
Special guarantees for downsizing employees can be established in industry agreements. However, such agreements are obligatory for commercial organizations only if they join them (Article 48 of the Labor Code of the Russian Federation). For current industry agreements, see table .
As a general rule, the employer is obliged to notify the employee about the upcoming termination of employment due to a reduction in the number of employees at least two months before the last day of work in accordance with Article 180 of the Labor Code of the Russian Federation.
At the same time, the parties may agree that the employee will not work for the prescribed two months, but will quit earlier. Officials provided for such a procedure in the Labor Code, but the employee must give his written consent. In this case, the employee is entitled to an additional amount of money - compensation upon dismissal due to redundancy in 2019.
Payments are considered for the period from the date of dismissal until the date when two months expire from the date of the warning. But we note: to dismiss an employee ahead of schedule is the right of the employer, and not an obligation. If the manager is fired, then compensation is paid in the amount specified in the employment contract with him, but not less than three times the average monthly salary (Article 279 of the Labor Code).
An example of calculating severance pay and compensation for the dismissal of an employee before the expiration of the notice period for the upcoming liquidation of the organization:
In January, the management of the organization decided to liquidate and dismiss employees in March. On January 14, the storekeeper P.A. Bespalov was informed of his upcoming dismissal, scheduled for March 20.
On January 29, Bespalov was offered to resign from January 30 (that is, earlier than the scheduled day). Bespalov agreed to his dismissal.
When he retired, he was paid:
- severance pay;
- compensation.
The average daily wage of Bespalov is 1313 rubles/day.
The accountant calculated the severance pay for the first month after the dismissal - from January 31 to February 28. In this period, according to Bespalov's work schedule (five-day work week), 19 working days. The severance pay amounted to 24,947 rubles. (1313 rubles/day × 19 days). He was paid to the employee on the day of dismissal, January 30.
Bespalov is entitled to compensation for the period from January 31 to March 20 inclusive. This time is 33 business days. The amount of compensation was:
1313 rubles/day × 33 days = 43,329 rubles.
The total amount of payment to Bespalov on the day of dismissal was:
RUB 24,947 + 43 329 rub. = 68,276 rubles.
When an employment contract is terminated due to a reduction in staff, the dismissed employee is entitled to a severance pay in the amount of the average monthly earnings (Article 178 of the Labor Code of the Russian Federation). Moreover, this amount is paid to the employee even if he finds a job the next day after the termination of the employment contract with your company.
Severance pay in the amount of the average monthly earnings is the minimum limit. At the same time, the average monthly salary of an employee who worked out the full norm of working hours during the billing period cannot be less than one minimum wage. After all, such a minimum is set for wages (Article 133 of the Labor Code).
Answered by Nina Kovyazina
Deputy Director of the Department of Medical Education and Personnel Policy in Health Care of the Ministry of Health of Russia
Severance pay due to staff reduction is due even to a working pensioner. Pensioners have the same rights and obligations as the rest of the employees of the organization.
Calculate the severance pay upon dismissal due to staff reduction in 2019 using the formula:
The employee retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal. Moreover, this amount takes into account the amount of severance pay already paid.
Sometimes the average monthly salary is retained for the third month from the date of dismissal. Such a decision is made by the employment service, if the employee registered at the labor exchange within two weeks, but did not go to work three months after the dismissal (Article 178 of the Labor Code of the Russian Federation). For payment, you will need a certificate from the employment service.
Calculate the average earnings for the period of employment for the second and third months using the formula:
An example of calculating the payment of average earnings for the period of employment. The employee got a new job in the middle of the second month after the dismissal:
In the organization P.A. Bespalov works as a storekeeper, his salary is 20,000 rubles. per month. On January 12, he was fired due to the liquidation of the organization. Therefore, Bespalov is supposed to:
- severance pay;
- average earnings for the period of employment.
Bespalov's severance pay was paid on the day of his dismissal - January 12. To determine the severance pay, the settlement period is the time from January 1 to December 31 of the previous year. Bespalov's earnings for this period amounted to 240,000 rubles. (20,000 rubles/month × 12 months). During the billing period, he worked 247 days.
Bespalov's average daily earnings were:
240 000 rub. : 247 days = 971.66 rubles / day
In the first month after dismissal (from January 13 to February 12) 23 working days. The severance pay amounted to:
23 days × 971.66 RUB/day = 22,348.18 rubles.
The day after his dismissal, Bespalov registered with the employment service.
During the first month after his dismissal (from January 13 to February 12), Bespalov was unable to find a job. On account of maintaining the average earnings for the first month after the dismissal, the accountant set off the amount of the severance pay paid in connection with the dismissal.
During the second month (from February 13 to March 12) after his dismissal, Bespalov got a new job. Date of employment - March 1. In the second month after his dismissal from February 13 to February 28, inclusive, the number of days during which Bespalov was considered unemployed amounted to 11 working days, which confirms the absence of entries in the 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 rubles.
Payments for the reduction of an employee in 2019 in the regions of the Far North and areas equivalent to them are greater than in other Russian regions. The fact is that these companies can keep the average earnings for the employee for the fourth, fifth and sixth months. This is also done by decision of the employment service. But on the condition that within a month after the dismissal, the employee turned to this service, but he was not employed (Article 318 of the Labor Code of the Russian Federation).
Average earnings for a period of employment of up to three months (including severance pay) are retained by employees who work in the regions of the Far North and areas equivalent to them, upon dismissal due to:
Contrary to the general rule, in order to maintain the average earnings for the period of employment for the third month, such employees do not need a decision from the employment service. In addition, the average earnings in these cases can be kept 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 the dismissal, the employee applied to this service, but was not employed by it.
Payments for the reduction of an employee in 2019 are calculated from the average earnings. First, take all accruals in the billing period. This is 12 calendar months that precede the dismissal. Do not include amounts that are not related to wages in the calculation. That is, financial assistance, payment for the cost of food, travel, education, utilities and recreation should not be taken into account.
Within 12 months, an employee could be on vacation, get sick, not work due to downtime, or be on a business trip. This time is excluded from the billing period. Accordingly, they are not taken into account when calculating average earnings and accruals for these periods.
Note that the severance pay is calculated based on the work schedule of a particular employee who was decided to be fired. In the same way, severance pay is paid to an employee who has a part-time work week. If you still have questions about the calculation, enter it in the search box below and get an answer in the Glavbukh System.
When dismissing an employee due to a reduction in the number or staff, it is necessary to follow the legally established procedure for such dismissal (Articles 179 and 180 of the Labor Code of the Russian Federation). Any violation may become a reason for the employee to be reinstated at work with payment for forced absenteeism (Article 394 of the Labor Code of the Russian Federation).
When leaving, follow these steps:
An employer who does not pay the due amounts to the dismissed employee on time or gives less, the inspectors will be fined under part 6 of article 5.27 of the Code of Administrative Offenses. For entrepreneurs, the fine will be from 1,000 to 5,000 rubles, and for companies from 30,000 to 50,000 rubles.
In addition to the fine, the employer must pay the employee interest for the delay (Article 236 of the Labor Code). Its size is 1/150 of the key rate. Compensation will begin to accrue from the next day after the due date of payment until the day of the actual calculation, inclusive.
Retrenchment is a situation from which no one is immune. If the relationship between the employee and the employer is officially registered, the procedure is carried out in accordance with the norms of labor legislation, and the dismissed person is entitled to the issuance of special payments upon reduction.
In case of forced dismissal, the law protects the rights of a citizen. Firstly, employees need to be notified about the upcoming event 2 months in advance so that they have time to look for a new job. Secondly, the employer is obliged to provide material assistance in the form of certain payments.
The first thing that is charged to a dismissed person is payment for the hours actually worked, which he did not receive. In some cases, bonuses are issued if this is fixed by local documentation.
If the employee did not use the right to annual leave, basedArt. 127 Labor Code of the Russian Federation. The total amount depends on:
IMPORTANT! Compensation for unused vacation is accrued as for a whole year, if in the year of reduction the citizen worked from 5.5 to 11 months. Regulation is regulated by the recommendation of the Federal Employment and Labor Service dated April 19, 2014.
Both payments will be taxed at 13%.
Such financial support is not always provided. Benefit is paid only in cases specified in paragraphs 1 and 2 of Art. 81 of the Labor Code of the Russian Federation.
Its size according to Art. 178 Labor Code of the Russian Federation, corresponds to the average monthly salary, but not lower than the minimum wage. And according to Clause 2 of Art. 217 Tax Code of the Russian Federation 13% exempt. If the employee has not worked in the organization for one year, the amount due is determined taking into account the days actually worked.
IMPORTANT! The employer must pay this compensation to the citizen, even if he has a new job.
Payments for the reduction of the employee in these periods are accrued if he registered for unemployment within two weeks after the termination of the employment contract and, for objective reasons, did not find a job. Compensation is made at the expense of the employer in the amount of the average salary or the established salary.
An employee on a personal initiative is not entitled to claim a third reduction allowance. This can only be done by the Employment Service and only for persons registered with it. The payment for the third month of absence from employment is the last one.
The severance pay is calculated in two stages. At the first, the average earnings (Avg) are determined. Art.139 of the Labor Code of the Russian Federation calculation algorithm is set:
Srz =Vrp / N fact, where:
Vrp- the employee's income for the billing period.
N fact- actually worked shifts of the employee.
The billing period is 12 months preceding the month of reduction. For example, the dismissal occurred in February 2018, then the time interval from 02/01/2017 to 01/31/2018 will be taken for calculation.
The indicators do not take into account the time spent on vacation or sick leave, as well as their payment.
The second stage - the amount of the severance pay due to the issue is considered.
pout=Srz * Nworking shifts, where
Nworking shifts- the number of working days in 1-3 months after dismissal.
REFERENCE! Wages for an incomplete month are calculated in proportion to the days worked.
Example:
Petrov N.A. worked for the company for 2 years. By official order, it was reduced from 01/01/2017. On January 9, he registered with the employment service. As of April 1, 2017, Petrov remains unemployed.
He worked a standard five-day work week. According to the production calendar for 2016, the number of labor shifts is 247, of which he was on vacation from 01.07 to 28.07. Monthly earnings were constant and amounted to 30,000 rubles.
The procedure for calculating severance pay upon dismissal due to staff reduction:
Actually worked shifts in 2016: 247 - 19 = 228 Srz for the period from 01/01/2016 to 12/31/2016: = 331428.57 / 228 = 1453.63 rubles. January 2017 total: 1453.63 * 17 = 24711.71 February: 1453.63 * 18 = 26165.34 March: 1453.63 * 22 = 31979.86
Severance payment for January is due to Petrov even in the case of employment. If he found a new job in February or March, the compensation would be calculated in proportion to the days of unemployment.
Depending on the nature and conditions of work, the amount of compensation varies. Some categories of employees often face the fact that they are denied severance pay when they make redundancies. However, the provisions of the Labor Code of the Russian Federation stand up to protect their interests.
A person receiving a pension is fired on the same terms as an ordinary employee. The status of a pensioner, position, skill level, length of service and age do not affect the amount of severance pay upon reduction.
The issue of issuing a third benefit to a pensioner is controversial. On the one hand, it is provided on a general basis. On the other hand, a pensioner is considered a socially protected person and cannot be called unemployed. If there are weighty facts, the employment center may issue a certificate, on the basis of which the third payment will be made.
Severance pay upon dismissal is paid in the same manner as for key employees. However, the preservation of the average monthly earnings in the second and third months is no longer provided.
If an employee working in combination quits his main job before the time of reduction, which is confirmed by an entry in the work book, he has the right to receive payment for these months.
A seasonal worker is informed of a planned dismissal 7 days in advance. Severance pay in case of reduction is paid according to Art. 296 of the Labor Code of the Russian Federation in the amount of the average wage for two weeks. Other types of material assistance in this category are not provided.
Northerners apply for benefits with a reduction in 4-6 months at the request of specialists from the employment service, if they applied there within 30 days after the dismissal.
The severance pay is not the only financial help for employees due to downsizing. Depending on the situation, additional material support is assigned.
Employees are warned about layoffs two months in advance, but sometimes it is required to terminate the employment relationship ahead of schedule. The Code provides for the dismissal to reduce staff ahead of time, but only by agreement of the parties and with the accrual of a compensation payment.
Its purpose is to compensate for lost income for the period in which the employee could continue working. The size directly depends on the number of days between the dates of early and official termination of employment. The contract or other documentation of the organization may establish multiplying factors.
Early reduction has advantages. First, the dismissed employee receives additional compensation. Secondly, the period for finding a new job is increasing.
In many organizations, at the end of the year, a special type of bonus is provided - the 13th salary. If the provision on it is officially established, when the employee is reduced, she is also issued. It does not matter in which month the dismissal occurred. A prerequisite is at least one year of work experience in the workplace.
The reduced employee is entitled to. Basic conditions:
REFERENCE! Payment of a sick leave is not a basis for refusing to issue other payments for dismissal due to redundancy.
Based Art. 32 Law of the Russian Federation “On Employment in the Russian Federation” dated April 19, 1991, a citizen has the right to apply for an early retirement pension subject to the following conditions:
Early retirement is assigned only with the consent of the citizen and is paid from the budget. Upon employment or official retirement, payments stop.
A reduction in staff carried out in accordance with all the rules is a guarantee of receiving severance pay. The employee is advised to carefully study all the documents that he signs and familiarize himself with the labor legislation in order to prevent violation of his rights.
The accounting department of the employer is responsible for the registration and calculation of compensation for reductions and other charges. The allowance is paid on the basis of an order, which indicates its amount and the reason for dismissal. An appropriate entry is made in the work book with reference to article of the Labor Code of the Russian Federation.
All due payments for dismissal due to a reduction in the number of employees are made by the former employer. However, in order to receive benefits for the third month, a citizen must contact the employment center and take a certificate confirming the lack of work. The document is submitted to the accounting department, and only after that compensation is calculated for the third month.
REFERENCE! Payment for sick leave after reduction is carried out by the Social Insurance Fund.
Pregnant women receive maternity benefits through the employment center in accordance with Order of the Ministry of Health and Social Development dated December 23, 2009 No. 1012n.
On the last work shift (day of dismissal ), according to art. 140 of the Labor Code of the Russian Federation, pay: salary with vacation pay and the first allowance. If the employee did not work on that day, payment is made after receiving the request for calculation no later than the next day.
IMPORTANT! If on the day of reduction the employee is absent without a justified reason, the employer has the right to revise the terms of the reduction.
The terms of payment of the second and third severance pay in case of reduction are agreed upon by both parties.
Delay in the issuance of compensation or incorrect accrual (less than prescribed) is considered as a failure to comply with labor law. In this case, the employee must adhere to the following action plan:
If any violations are detected, the employer can be held liable. under Art. 236 of the Labor Code of the Russian Federation.
Severance pay for downsizing - material support for involuntary unemployment. The receipt and procedure for payments are established by labor standards in force in Russia. Along with the mandatory financial assistance, the employee receives money for the hours worked. At the request of the employer, additional compensation is assigned.
Even in countries with a stable economic situation, a crisis can occur. And such a situation, of course, will affect all enterprises and, first of all, will affect employees who will be laid off or wish to quit themselves. In order not to be out of work and without money for the first time, every working person must know what the employee is paid during the reduction.
Every working person should know what the employee is paid when they are laid off
The day when the employee is officially dismissed is considered his last working day. Regardless of the reason for dismissal from the enterprise, the former employer is obliged to pay the employee wages for the days worked, monetary compensation for one or more unused vacations, in some cases, severance pay (upon liquidation of the company, downsizing / staff, termination of the employment contract due to violation of the rules established by law his conclusions, provided that the employee is not at fault), as well as other monetary debts, if any. The average earnings are calculated taking into account the already accrued salary to the employee, the time worked after the fact, the salary for the day of reduction is also taken into account here.
Cash compensation must be provided to an employee who will no longer work at this enterprise, on the last day of his work. Then the severance pay must also be paid. The dismissed employee will receive severance pay for two months if he does not immediately find another job.
In the first month, he will be paid monetary compensation in the amount of average earnings. Severance pay may also be included in the average earnings. But this only applies to the first month. If the dismissed employee during the second month again could not find a new job, he is also paid monetary compensation. The payment for the second month after the redundancy must be equal to the number of working days in that month, multiplied by the average wage for one day.
The redundancy pay, as an exception, can be extended for a third month in the event that the dismissed employee again did not find a new job. The fact that he does not have a new job must be confirmed at the employment center, where he must apply within two weeks from the moment of reduction. The work book should not contain entries indicating acceptance for a new job.
The staff reduction at the enterprise occurs according to a certain pattern. If the employer decides to reduce one or more employees or positions, according to the current legislation, he is obliged to contact the employment authorities and notify them of this. He is also obliged to pay an allowance for the reduction of staff or the number of employees. Together with these data, the employer is obliged to provide the employment center with all additional information that concerns these employees. This:
The employer also provides the employment service with information about the time frame for the reduction in staff or headcount. When reducing, the employer is obliged to make the calculation on the day when the employee ceases to be officially registered with the enterprise. This includes compensating the dismissed employee for vacation in the event that the employee did not have time to use the annual right to rest provided for by law.
The calculation of the severance pay is based on the average daily earnings for the entire period of work, which is multiplied by the number of days for which the payment is due. How severance pay is paid - an example is given in specialized publications.
The redundancy allowance may also include additional compensation payments.
Severance pay can be extended in certain cases
Payments of monetary compensation may be extended in individual cases. When there is a reduction in the number or staff of employees, payments can be extended up to three, and in some cases up to six months. This applies to those workers who worked in the Far North. Starting from the 4th month, the employment service pays benefits to such workers.
Each dismissed employee must know exactly what they must pay upon dismissal due to redundancy. When the staff is reduced or the enterprise is completely liquidated, the employee is paid monetary compensation and severance cash benefits equal to the average salary for the calendar month. For all employees who are laid off, the employer does not have the right to withhold payment. He is obliged to make the calculation on the day when the employee leaves the enterprise.
If on the last working day the employee did not go to work for any reason, he has the right to present a claim to the employer for payment. When reducing employees, payments upon dismissal are required to be made the next day after the presentation of these requirements.
The amount may be disputed. In this case, the company must pay the employee the amount that cannot be disputed. A disputed monetary compensation may require additional advice from an experienced lawyer who will explain to the dismissed employee what they are obliged to pay when the employee is laid off at the enterprise.
Also, in practice, there are cases when an employee cannot perform his duties through no fault of his own. In this case, he must know what is required for the reduction. If an employee leaves due to a complete disability, the amount of monetary compensation is determined by the concluded contract in accordance with the current legislation. However, it cannot be less than the size established by the Labor Code, equal to the average earnings for 14 days.
If an employee is fired, but he did not use his due vacation, then the employer is obliged to pay compensation for the vacation along with the severance pay. Very often, an employee deliberately does not use his right to rest provided by the organization. In this case, he is obliged to write an application for the transfer of the prescribed vacation from the current working year to the next one. Knowing what payments are due upon dismissal on a reduction, the employee will receive compensation in the amount of the one that is calculated by the period of the due vacation.
The employer often hides how much the employee is really entitled to when reducing
If an employee falls under dismissal, and he has worked for a year and he is entitled to a bonus, you need to clarify in detail what payments are due in case of redundancy.
If the company practices the payment of bonuses, it all depends on what is indicated in the local acts or the employment contract. The obligation to pay the 13th salary arises when the internal documentation of the organization establishes that the remuneration for the year worked is part of the salary. Knowing that it is necessary to pay this bonus when an employee is laid off, sometimes employers violate the law, taking advantage of the fact that many dismissed employees do not have sufficient legal knowledge.
At enterprises, for various reasons, the bonus for the year worked may be paid a little later. If for the period of payment the employee has already been dismissed from the enterprise, but has fully worked out the calendar year without penalties and claims from the employer, and at the same time, this bonus is recognized by a local act as part of the salary, then he must be paid 13 salaries with a reduction. The deprivation of this part of monetary compensation is regarded as a violation of labor legislation and is subject to appeal.
Recently, the news from the personnel officers is very similar to the news about the losses during the war: new cuts are being reported daily. Companies are laying off people to improve the financial situation, shaken by the crisis.
When reducing the number or staff of employees, it is important to follow the dismissal procedure and determine the cash payments due to the employee.
The procedure and conditions for the dismissal of a redundant employee are governed by the norms of Articles 81, 178-180 of the Labor Code of the Russian Federation.
The downsizing procedure has some legal restrictions. First of all, a list of employees who cannot be fired is defined:
When an employee under the age of 18 is laid off, dismissal can only take place with the consent of the relevant state labor inspectorate. If the firm removes from office an employee who is on sick leave or vacation, its actions will be recognized as illegal. An exception is dismissal in connection with the liquidation of the organization or the termination of the activity of an individual entrepreneur.
Part 1 of Article 179 “Preferential right to remain at work in the event of a reduction in the number or staff of employees” of the Labor Code of the Russian Federation is one of the rules governing the procedure for dismissal due to staff reductions. It defines a rule based on objective criteria for the selection of specialists who will remain in work. An employee may request a judicial review of whether the employer correctly applied the specified criteria when reducing staff. To do this, he only needs to write an appropriate application.
Thus, according to this article, in case of a reduction in the number or staff of employees, specialists with higher labor productivity and qualifications have the preferential right to stay at work. In the case when you need to choose between employees for whom these indicators are equal, preference is given to:
The collective agreement may also provide for other categories of employees who enjoy the preferential right to remain at work with equal labor productivity and qualifications.
It is important to note that compliance with the right to preferential retention at work must be documented. In practice, a Comparison Table is compiled for this.
In ruling No. 581-O of December 21, 2006, the Constitutional Court tried to give its own vision of the purpose of applying Article 179 of the Labor Code of the Russian Federation and expressed an opinion on the need for its clarification by the specialists of the Supreme Court.
Having established labor productivity and qualifications as criteria for selecting workers to remain in the state, the legislator proceeded both from the need to provide additional measures to protect the rights of more professional specialists, and from the employer's interest to continue labor relations with workers whose qualifications and labor efficiency are higher.
As already noted, at the request of the employee, the legality of the company's actions during staff reductions can be verified in court. Meanwhile, by virtue of Articles 118 and 126 of the Constitution of the Russian Federation, the choice of the rules of law that should be applied, taking into account the actual circumstances, to disputable legal relations, and their interpretation belong to the powers of the court of general jurisdiction resolving the dispute. And the legality and validity of his decision in the manner prescribed by the Code of Civil Procedure, check the higher courts.
In other words, the Constitutional Court repeated the truisms about understanding the category of “preferential right” in a broad sense, which provides a higher degree of protection of the interests of employees than its narrow interpretation. By the way, the Supreme Court has not yet clarified the procedure for applying Article 179 of the Labor Code of the Russian Federation.
An order to reduce the number or staff must be issued at least two months before the expected start of layoffs (Article 180 of the Labor Code of the Russian Federation). The document must indicate the reason for the reduction. To avoid confusion, the two-month period is supposed to be counted from the next day after warning the employees. Not later than three months before the planned layoffs, it is necessary to notify the employment service authorities in writing about the upcoming mass layoff of employees.
In this case, the dismissal of an employee can be made only after the exclusion of his position from the staff list. First you need to check if there are homogeneous vacancies.
Another obligation of the employer is to offer in writing to each employee subject to the reduction a transfer to another job. First of all, we are talking about a vacant position that corresponds to an employment contract (part 1 of article 180 of the Labor Code of the Russian Federation). In the absence of such, the company must offer the employee a lower position, which he can perform, taking into account his education, qualifications, work experience and health.
There may be the following options:
Please note: it is necessary to offer an employee a list of all available vacant positions that he can perform, taking into account the profession, qualifications and previous position, both at the time of warning him of the reduction, and within two months before the day of dismissal, if new vacancies have appeared. On the day of parting, you will again have to submit to the employee for signature a similar list of new vacancies that have appeared. It is necessary to control that all of them are present in the staff list with a fixed salary (rate) and are provided with a job description.
It should be borne in mind that dismissal due to reduction is allowed only if it is impossible to transfer the employee with his consent to another job (Article 81 of the Labor Code of the Russian Federation). Failure to comply with this requirement is a violation of labor legislation and entails a fine under Article 5.27 of the Code of Administrative Offenses of the Russian Federation in the amount of 5 to 50 minimum wages.
Upon termination of an employment contract due to a reduction in the number or staff (hereinafter referred to as the reduction in staff), the dismissed specialist is entitled to severance pay. Its size cannot be less than the average monthly salary of an employee (part 1 of article 178 of the Labor Code of the Russian Federation). When calculating the average salary, it is necessary to be guided by the Regulation approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
If an increased amount of severance pay is specified in the collective or employment agreement, then the employer is obliged to pay this particular amount.
Example 1
In a construction company, due to a decrease in the total amount of work, a staff reduction by one unit was carried out. As a severance pay, the employee was paid an amount equal to his average earnings in the amount of 25,500 rubles.
Example 2
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At a manufacturing enterprise, the position of process engineer fell under the staff reduction. Despite the fact that the average salary of an employee was 35,230 rubles, he received a severance pay in the amount of 45,000 rubles, since it was this amount that was indicated in the collective agreement as a severance pay, which is due in case of dismissal during the liquidation of the organization, downsizing and staff and upon termination of the employment contract by agreement of the parties.
In addition to the severance pay, in case of staff reduction, the specialist retains the average salary for the period of employment (Article 178 of the Labor Code of the Russian Federation). True, he will be able to receive these funds no longer than two months from the date of dismissal. At the same time, the entire amount of severance pay is included in the average earnings. In exceptional cases, payments are retained by the employee for the third month. Such a decision can be made by the public employment service, provided that within two weeks after the dismissal, the employee applied there and, for reasons beyond his control, was not employed.
In some cases, the employee has the right to count on another, the so-called "compensation" compensation. As a general rule, employees must be warned at least two months before the upcoming dismissal due to a reduction in the number or staff. If the employee agrees to terminate the employment contract ahead of schedule (which must be expressed in writing), then upon dismissal, he has the right to count on additional compensation in the amount of average earnings, calculated in proportion to the time remaining until the end of the dismissal notice period.
The severance pay in the amount of the average monthly salary provided for by law upon termination of an employment contract due to a reduction in staff is not subject to personal income tax and unified social tax in accordance with Articles 217 and 238 of the Tax Code. As for the additional compensation that is paid to the specialist before the expiration of the two-month period, it is also not included in the tax base for personal income tax and unified social tax (Articles 217, 238 of the Tax Code of the Russian Federation).
The provisions of article 178 of the Labor Code in relation to other cases of payment of severance pay and additional compensation or the establishment of their increased amounts are permissive. The amounts of such payments cannot be exempt from personal income tax and unified social tax, since they cannot be attributed to the benefits specified in articles 217 and 238 of the Tax Code. Consequently, payments to employees in an increased amount in connection with the liquidation or reduction of staff are subject to personal income tax and unified social tax on a general basis (letters of the Ministry of Finance dated February 21, 2007 No. 2005 No. 28-11/61080).
Example 3
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An employee of the planning department of a commercial firm was warned of an impending redundancy on January 30, 2008. By law, the employee should have been removed from office after a two-month period. However, the parties agreed to early termination of the employment contract. As a result, the specialist was fired on March 12, 2008.
The amount of accrued wages for the previous 12 months (from March 1, 2007 to February 29, 2008) amounted to 215,000 rubles.
The number of actually worked days for this period is 226.
Average daily earnings - 951.33 rubles. (215,000 rubles : 226 days).
Severance pay is due to him in the amount of the average monthly earnings for the period from March 13, 2008 to April 12, 2008, i.е. in 22 business days.
The amount of the severance pay is 20,929.26 rubles. (951.33 rubles × 22 days).
Additional compensation (for early dismissal) is paid for the period from March 13 to March 30, 2008, i.е. for 12 working days, and amounts to 11,415.96 rubles. (951.33 rubles × 12 days).
Saved earnings from April 13 to May 12, 2008 - 18,075.27 rubles. (951.33 rubles × 19 days) Payment is made at the end of the month upon presentation of a work book.
The calculation can be made from March 13 to May 12, 2008, i.е. for 41 days minus severance pay. The result is the same: (951.33 rubles × 41 days = 20,929.26 rubles).
Saved earnings from May 13 to May 24, 2008 (the employee applied to the employment service within two weeks) - 8,561.97 rubles. (951.33 rubles × 9 days) is paid at the end of the month upon submission of a work book and a certificate from the employment service.
As a result, the employee will receive 58,982.46 rubles.
Like any other employee who leaves the company (regardless of the grounds for dismissal), the final payroll must be carried out with the laid-off employee and compensate for unused vacations.
The calculation of compensation for unused vacation is carried out in accordance with Article 127 of the Labor Code and paragraphs 10-12 of the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. In this case, the same rules apply as with calculation of vacation pay (Article 139 of the Labor Code of the Russian Federation, Federal Law of December 29, 2006 No. 255-FZ).
Based on paragraph 5 of PBU 10/99 "Expenses of the organization", approved by order of the Ministry of Finance dated 06.05.1999 No. 33n, the costs of paying compensation in connection with the dismissal of an employee when reducing the number or staff of the organization in accounting are recognized as expenses for ordinary activities. At the same time, such costs are recognized in accounting, regardless of the intention to receive revenue, other or other income (paragraph 17 of PBU 10/99).
In accordance with paragraph 18 of PBU 10/99, severance benefits are reflected in expenses in the reporting period in which they are accrued, regardless of the time of actual payment of funds.
Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, to summarize information on settlements with company employees for all types of remuneration, bonuses, benefits and other payments, account 70 “Settlements with payroll personnel.
Compensation is reflected in the credit of account 70 in correspondence with the debit of cost accounting accounts, for example, 20 “Main production”.
The economic crisis in our country has led to high prices and staff cuts everywhere.
It is known that upon dismissal, employees are entitled to payments for the period of employment, but in certain cases, various compensations and benefits are also relied upon.
Upon termination of an employment contract due to the liquidation of an enterprise (), or a reduction in the staff of the company (Article 81, paragraph 2, part 1 of the Labor Code of the Russian Federation), the dismissed citizen is paid a reduction allowance in the amount of the average salary.
He also retains the average monthly salary for the time of employment, but from the moment of dismissal no more than two months (taking into account the reduction allowance).
In case of delay, the employee has the right to compensate:
When an employee applies to the judicial authorities, he can receive interest for delayed wages and compensation for legal services.
The amounts of the reduction allowance and average earnings during employment should be calculated in accordance with the provision of article 139 of the Labor Code of the Russian Federation.
To calculate compensation, you need to determine the start and end dates of the month for which benefits (average earnings) are paid, find the number of days (hours) of work payable for the specified month, calculate the average daily (hourly) wage, and then find the amount of benefits for reduction.
The calculation is made for a period equal to 12 months before the period for which the termination of the employment contract falls.
Benefits for laid-off employees include:
Social assistance in some cases can be extended for another month, but such a decision is made by the employment authorities. A citizen must apply to the employment authorities within a two-week period, including both working days and days off, starting from the date following the date of dismissal.
The composition of payments includes the amounts of wages fixed by the second paragraph of the Regulations on the peculiarities of the procedure for calculating the average salary.
At the same time, when calculating the reduction allowance and the average earnings of the amount, compensation is not accepted.
They take into account those payments characteristic of wages (salary), and which are recognized as such by Article 129 of the Labor Code of the Russian Federation.
Salary includes payment for work, depending on the qualifications of the employee, the quality, complexity, quantity and conditions of work. It also includes compensatory and incentive payments (bonuses, additional payments and allowances and other incentives).
Compensations are cash payments established to reimburse employees for costs associated with the performance of labor or other duties determined by the Labor Code of the Russian Federation and other regulations ().
Thus, monetary compensation for vacation is classified as compensation payments, and therefore it is not taken into account when calculating average earnings. In addition, you need to know that compensation is accrued on the day the employee leaves, which means that it is not included in the payments taken into account for the calculation period.
You should pay attention to the next point.
According to the Labor Code of the Russian Federation, if an employee falls ill within thirty days from the date of dismissal for reduction, then he can apply to the former manager for an additional payment due to "temporary disability".
The employee must be notified of the reduction due to the closure of the enterprise two calendar months before the date of liquidation of the company. At the same time, the employee has the right to quit earlier, but financial assistance is not allowed, or wait for the liquidation of the enterprise and receive payment.
If the boss dismisses the employee before the liquidation of the company, then he is entitled to a larger compensation (this also includes a one-time payment equal to the average salary for the period from the date of dismissal until the termination of the organization's activities).
The reduction payment and all compensation due to him are paid on the day the citizen is dismissed.
Employee redundancy payments are guaranteed payments (Article 178 of the Labor Code of the Russian Federation). Personal income tax is not paid from this payment (Article 217, Clause 3 of the Tax Code of the Russian Federation).
According to tax accounting, severance pay reduces the base (taxable) for corporate income tax as part of salary expenses (Article 255, Clause 9 of the Tax Code of the Russian Federation). Also, these payments are not subject to insurance premiums.
In accounting, the reduction allowance is an expense for ordinary activities (PBU 10/99 p. 5). The reflection of the calculation of the reduction allowance to the employee is made by the following entry: D 20 (25, 23.26, 29, 44) K 70.
The reduction allowance is calculated according to the formula:
The allowance for reduction in the amount of average earnings per month is considered the minimum limit. If an employee has fully worked out the norm of time during the calculation period, then his average monthly earnings should not be less than 1 minimum wage. This minimum is set for wages. If the employee's working time is recorded by day, the average daily earnings are determined as follows:
The employee worked according to the schedule of a five-day work week.
The time worked in the calculation period accounts for 205 working days, and the amount of payments taken into account when calculating the average earnings for the calculation period amounted to 150,700 rubles.
Average earnings are calculated for the calculation period from 12/01/2009 to 11/30/2010 (unless the collective agreement and (or) local regulations specify the use of a different calculation period).
