For many enterprises, laying off an employee or even an entire staff is the only way to “keep afloat” in difficult times of crisis. But it is necessary to dismiss workers correctly. They are paid all wage arrears, compensation for unused vacation and severance pay.
An employee who has been made redundant is paid an allowance in the amount of the average monthly salary. The average monthly salary for him is saved for the time of employment, but not more than two months from the moment of dismissal. The calculation of the average earnings in case of reduction for the second month is made without taking into account the already paid severance pay.
It is customary to include in the billing period the 12 months that preceded the date of termination employment contract. For example, an employee leaves in March 2016. As the billing period, the period from 03/01/2015 to 02/28/2016 is accepted.
If the employee got a job at the enterprise less than a year ago, then the hours worked are taken.
The following are taken into account:
Not taken into account:
The employee was dismissed from the organization due to staff reduction on 03/14/2016. The date of dismissal is the last day of work.
The schedule adopted by the company is a five-day period.
Settlement period and number of working days:
In the billing period, in February, the employee was ill for 5 days. In May 2015, an employee took a vacation of 14 days. The number of days he worked was:
Payments that will go into the calculation of average earnings in case of staff reduction:
Let's calculate the average daily earnings for calculating severance pay:
The first month that follows the day of dismissal falls on the period from 15.03 to 14.04. In the specified time period 22 business days.
For the first month, the employee must pay severance pay in the amount of:
In order to receive the average monthly salary with a reduction for the second month, the employee must bring a copy and the original (for verification) of the work book to the accounting department. The accountant checks whether the dismissed employee is employed or not. And already on the basis of existing records, he calculates benefits for the second month.
The average daily wage is the same. Compensation already paid after dismissal is not taken into account. The period for accrual is from 15.04 to 14.05. This period is 18 business days.
For the second month, a person is entitled to an allowance in the amount of:
Download the calculation of average earnings in case of reduction.
To obtain average earnings upon dismissal for a reduction for the third month, it is necessary to submit a certificate from the employment center confirming registration and lack of a job.
Despite the fact that pensioners are not recognized as unemployed (clause 3, article 3 of the Law of April 19, 1991 No. 1032-1), they are entitled to the payment of severance pay and average earnings for the period of employment. Article 318 of the Labor Code of the Russian Federation does not provide for any exceptions for them. The correctness of this approach is confirmed by Rostrud in a letter dated February 11, 2010 No. 594-TZ. Situation: how to pay for months of work if an employee is fired due to a reduction in the number (staff)? The employee was notified two months before the expected date of termination. Months of working off pay in the general order. All redundant employees must be notified of the upcoming reduction. This must be done at least two months before the expected date of dismissal. This procedure is provided for in Part 2 of Article 180 of the Labor Code of the Russian Federation.
But this interpretation contradicts the principles laid down in the Labor Code of the Russian Federation, and violates the guarantees of equality of rights and freedoms of citizens established by the Constitution of the Russian Federation.
InfoOne of the basic principles in accordance with Art. 2 of the Labor Code of the Russian Federation is the equality of rights and opportunities for employees.
ImportantAccording to Art. 3 of the Labor Code of the Russian Federation, no one can be limited in labor rights or receive any benefits based on circumstances not related to his business qualities.
Calculation based on calendar days apply only to vacation pay.
During the working time of two months before the expected date of dismissal, accrue and pay salaries to the employee in the usual manner.
AttentionWarning an employee about the upcoming dismissal does not affect the existing employment relationship in any way.
The employee and the employer must fulfill their obligations in full.
136 of the Labor Code of the Russian Federation). Payment of compensation The legislation provides for another type of payment in connection with dismissal - compensation. Pay compensation:
This means that Resolution No. 113/6-64 does not contradict the current legislation and can be applied in practice (Art.
423
TC RF). It is possible to determine whether an employee has been employed or not on the basis of a work book (Art.
66 of the Labor Code of the Russian Federation). If there is no record of a new employment, then the employee is entitled to receive the average earnings for the second month after the dismissal.
To pay the average earnings for the third month, it is necessary for the employee to submit a certificate from the employment service.
This document must confirm that the employee applied to the employment service within two weeks after the dismissal and she could not find him a job.
Such requirements are set out in article 178 of the Labor Code of the Russian Federation.
There is an exception to this rule. Employees who worked in the regions of the Far North must submit a certificate from the employment service only for the payment of their average earnings for the fourth, fifth and sixth months.
In this case, this document must confirm that the employee applied to the employment service within a month after the dismissal and she was unable to employ him.
To pay the average earnings for the third month, such employees do not have to submit a certificate from the employment service.
This procedure follows from Article 318 of the Labor Code of the Russian Federation. Citizens working in closed administrative-territorial entities do not have to submit a certificate from the employment service (clause 4, article 7 of the Law of July 14, 1992 No. 3297-1). Documenting The basis for calculating the severance pay (compensation upon dismissal) is the order of the head of dismissal. The organization may, at its option:
The amount of the payment must be at least three months average earnings CEO(art.
279 of the Labor Code of the Russian Federation). The exception is the heads of organizations, in authorized capitals which the share of participation (shares) of the Russian Federation is more than fifty percent. Their compensation is strictly equal to three times the average monthly earnings, no more and no less. Such rules are established by Article 349.3 of the Labor Code of the Russian Federation;
T-8), if approved by the head of the organization in the order on accounting policy;
This procedure follows from part 4 of article 9 of the Law of December 6, 2011 No. 402-FZ and is confirmed by the letter of Rostrud of February 14, 2013 No.
PG/1487-6-1. In accordance with the order, the accountant charges the employee a severance pay (compensation upon dismissal) and draws up a note-calculation according to the unified form No. T-61 or according to a self-developed form.
The front side of the note-calculation is filled in and signed by an employee of the personnel service, and the back side is the accountant of the organization.
Can you tell me how it's legal? Are there time limits for the payment of such benefits? When a redundant employee is dismissed, he is paid a severance pay in the amount of the average monthly salary (Article 178 of the Labor Code of the Russian Federation). This allowance must be issued to the employee on the day of dismissal. The payment of the average earnings retained by the employee for the second month of the employment period is made upon a written application former employee. Also, the employee must submit to the accounting department of the enterprise where he worked, work book, from which it follows that he was not employed during the entire second month.
An employment contract with an employee may be terminated by the employer, in particular, in connection with a reduction in staff. In this case, the employer warns employees about the upcoming dismissal personally and against signature at least two months before the dismissal (clause 2, part 1, article 81, part 2, article 180 of the Labor Code of the Russian Federation).
Upon dismissal of an employee in connection with a reduction in staff, he is entitled to the following payments.
Reduction payouts
When terminating an employment contract due to a reduction, the employer is obliged to pay the employee the following amounts (part 1 of article 127, part 7 of article
136, part 1, 4 art. 178, part 3 of Art. 180 of the Labor Code of the Russian Federation):
1) wages for the period of work before dismissal, bonuses, allowances and other payments;
2) monetary compensation for unused vacation;
3) severance pay in the amount of the average monthly salary (unless the labor or collective agreement provides for an increased amount of the allowance);
4) additional compensation in the amount of average earnings in proportion to the time before the expiration of the notice period for dismissal, if the employer dismisses the employee with his consent before the expiration of the two-month notice period for dismissal.
If the payments due to the employee are not paid on the day of dismissal or the next day after the employee submits a request for payment (if the employee did not work on the day of dismissal), the employer is obliged to pay them with the payment of interest (monetary compensation). The amount of compensation must be at least 1/150 (before October 03, 2016 - at least 1/300) of the effective key rate of the Bank of Russia on amounts not paid on time for each day of delay, starting from the next day after the due date of payment until the day of actual settlement inclusive. At the same time, a collective, labor agreement or local normative act can be installed larger size compensation (Articles 140, 236 of the Labor Code of the Russian Federation; clause 2 of Article 2, Article 4 of the Law of July 3, 2016 N 272-FZ).
Payments after dismissal in case of unemployment
After dismissal, if the employee is not employed, he retains the right to receive from the employer (parts 1, 2 of article 178 of the Labor Code of the Russian Federation; part 2 of article 5 of the Law of December 29, 2006 N 255-FZ):
1) payment for sick leave if the employee falls ill within 30 calendar days from the date of dismissal;
2) average monthly earnings for the period of employment, but not more than two months from the date of dismissal (including severance pay).
In order to receive the average monthly salary for the period of employment, after two months after the dismissal, the employee must present to the employer a document proving the identity of the employee, an application to free form and a work book, which is a confirmation of the period of employment. The work book confirms the fact that the employee is not employed.
In exceptional cases - in connection with the social vulnerability of the dismissed employee, his lack of means of subsistence, the presence of disabled dependents, etc. - the average monthly salary is retained by the dismissed employee for the third month. To receive payment for the third month, formal conditions must also be met (part 2 of article 178 of the Labor Code of the Russian Federation; Determination of the Constitutional Court of the Russian Federation of November 29, 2012 N 2214-O; Definition Supreme Court RF dated July 17, 2017 N 69-KG17-10):
1) the employee, within two weeks after the dismissal, applied to the employment agency;
2) the employee was not employed by the employment agency within the third month after the dismissal;
3) in order to apply to the employer for receiving a payment for the third month, the employee must receive, for presentation to the employer, from the employment service body a decision on the right to receive this payment.
Due to the fact that payments to an employee dismissed due to a reduction in the number (staff) are made with a severance pay offset, the employer may not agree with the payment of the average monthly earnings for the period of employment for the third month (part 1 of article 178 of the Labor Code of the Russian Federation).
The wording “including severance pay” means, in our opinion, that the average earnings are paid for the second month of unemployment, since the severance pay paid to the employee upon dismissal is paid for the first month of unemployment.
Note!
Additional compensation in connection with the termination of the employment contract before the expiration of the notice of dismissal is not subject to personal income tax. Compensation for unused vacation is subject to personal income tax in full. Severance pay, as well as the amount of average monthly earnings for the period of employment, are subject to personal income tax in the part exceeding three times the average monthly earnings (six times the size - upon dismissal from the "northern" organizations) (clause 3 of article 217 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 31.07 .2017 N 03-04-07/48592).
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Official site Federal Service on labor and employment - www.onlineinspektsiya.rf
5. Severance pay and average monthly
earnings for the period of employment are not subject to personal income tax
in an amount not exceeding in total
three average monthly earnings
All types of installed current legislation compensation payments related to dismissal (with the exception of compensation for unused vacation) are not subject to personal income tax (TC RF).
this rule states that the amounts of payments in the form of severance pay, average monthly earnings for the period of employment are subject to personal income tax in the part exceeding in aggregate three times the average monthly earnings. For employees of organizations located in the regions of the Far North and equivalent areas - six times the average monthly salary (TC RF).
Recall that upon termination of an employment contract in connection with the liquidation of an organization, a reduction in the number or staff of employees, a dismissed employee is paid a severance pay in the amount of the average monthly salary (Labor Code of the Russian Federation). At the same time, an increased amount of severance pay (Labor Code of the Russian Federation) may be established by an employment or collective agreement. Despite the fact that labor legislation gives the employer the right to pay an increased severance pay, according to the regulatory authorities, only one average monthly salary is not subject to personal income tax (see Federal Tax Service of Russia for Moscow dated March 30, 2011 N 20-14 / 3 / [email protected]). This is explained by the fact that, according to the Tax Code of the Russian Federation, the exemption applies to compensation paid within the limits established in accordance with the law. And the Labor RF provides for a severance pay in the amount of one average monthly salary.
In connection with the entry into force of this amendment, employers have the following question: in what amount is the severance pay paid in an increased amount in accordance with the terms of an employment or collective agreement not subject to personal income tax? Two options are possible:
- severance pay paid in accordance with the Labor Code of the Russian Federation is not subject to personal income tax in the amount of one average monthly salary, that is, within the limits determined by labor legislation. After all, the condition of the Tax Code of the Russian Federation on exemption from taxation of compensation payments within the established norms continues to operate after December 31, 2011;
- this severance pay is not subject to personal income tax in the amount of three average monthly earnings (six - for organizations of the Far North). This point of view is supported by the fact that since January 1, 2012 such a rule has been established directly by the Tax Code of the Russian Federation.
It should be noted that, in accordance with the Labor Code of the Russian Federation, in addition to the severance pay, the employee also retains the average monthly earnings for the period of employment, but not more than two months from the date of dismissal (including the severance pay). In exceptional cases, the average earnings are maintained for the third month (Labor Code of the Russian Federation). According to the Labor Code of the Russian Federation for employees of organizations located in the regions of the Far North and equivalent areas, according to general rule average earnings are retained for the period of employment, but not more than three months (in exceptional cases during the fourth, fifth and sixth months) from the date of dismissal. Thus, considering new edition Tax Code of the Russian Federation, we can conclude that the aggregate of these payments in the amount of three (six) average monthly earnings, and not each payment separately, is exempt from personal income tax.
Explaining the innovations, the Ministry of Finance of Russia indicated that the provision of the Tax Code of the Russian Federation applies to the income of all employees of the organization, regardless of their position (Letters of the Ministry of Finance of Russia dated 08/21/2012, 07/31/2012, 05/30/2012, 03/26/2012, , dated 02/21/2012 , dated 02/13/2012 , Federal Tax Service of Russia dated 09/13/2012 N AS-4-3 / [email protected]), as well as regardless of the basis on which the employment contract is terminated (Letters dated 08/13/2012, 06/28/2012, 04/11/2012, 04/10/2012, 04/02/2012). See also Letters of the Ministry of Finance of Russia dated 08/22/2012, 08/13/2012, 07/31/2012, 07/04/2012, 06/29/2012, 06/27/2012, 06/06/2012, 05/18/2012.
Labor legislation provides a certain number of guarantees to the employed population. This list also includes severance pay in case of loss of work by an employee. So, downsizing implies an early break labor contract with the subject, which imposes the obligation of final payments on the employer. Therefore, it is extremely important for the employer to be informed about how to calculate the severance pay for subordinates.
Under is understood the abolition of any department or division, as well as the dismissal of employees from certain specialties (for example, the dismissal of controllers). In any case, the employer is obliged to ensure a legitimate procedure for processing the dismissal and payment of final funds.
The downsizing process consists of the following steps:
The day of dismissal is the last working day. On this day with the subject will be terminated contract of employment and all cash has been disbursed. In the general composition includes the following amounts:
The total amount of the benefit cannot be lower than the minimum wage fixed on a specific date.
Based on Art. 178 of the Labor Code of the Russian Federation, severance pay is due to an officially employed subject who is dismissed from his position when the enterprise is abolished or when the staff is reduced. Answering the question of how to correctly calculate the severance pay upon dismissal, it is necessary to determine that the calculation base is the average monthly earnings of a citizen. The employee is paid a monthly severance pay wages, in addition, he is entitled to an average monthly salary until the next employment, but not more than two months (in exceptional cases - up to three).
If the dismissal has other reasons, then the employer must reimburse not a monthly, but a two-week allowance. At the same time, such a payment will be based on the subject's two-week average earnings. Based on Art. 178 of the Labor Code of the Russian Federation, other reasons for dismissal, in which a two-week allowance is due, may be:
Local regulations may provide for other circumstances for the payment of a two-week severance pay, as well as assign a specific amount of payments that is different from that established by law, however, not lower than it.
The payment in question is accrued to the employee based on the amount of funds received by him for the previous working year from the date of termination of the employment agreement. This operation is regulated by Art. 139 of the Labor Code of the Russian Federation and RF PP No. 922 dated December 24, 2007.
First of all, it is necessary to determine the average salary employee per day. It is calculated on the basis of hours actually worked in the previous 12 months.
So, severance pay is determined by the following formula: Number of working days in the first month after dismissal * The average daily salary of a person.
In particular, the average daily wage of the subject is determined by dividing the amount of money earned for the days that were actually worked in the period under review by the number of days actually worked.
Based on Art. 217 of the Tax Code of the Russian Federation, personal income tax is charged only on those amounts of severance pay that exceed three times the average monthly salary of an employee (in the case of residents of the Far North and equivalent areas - six times).
For example, Uvarov A.A. was dismissed due to staff reduction on 10/10/2017. The specified day is the subject's last working day. Uvarov worked according to a five-day work schedule. Per prior year account for 200 business days. The total amount of earned funds is 200,000 rubles. The question is: how to calculate the severance pay upon the dismissal of Uvarov?
The average salary will be calculated for the period 01.10.2016. until 10/01/2017, since the local regulatory document does not fix a different frequency.
Severance pay is assigned for the first month following the day of dismissal, that is, from 10/11/2017. to 11/10/2017 This period accounts for 22 labor days. The volume of average daily earnings will be 200.000 / 200 = 1000 rubles. So, the amount of the allowance for Uvarov will be: 22 * 1000 rubles. = 22.000 rub.
If an employee has not worked in the company for 12 months, the period that the subject actually worked will be taken as the basis for calculating the severance pay.
In addition, when calculating severance pay, the following aspects should not be taken into account:
An important aspect of this procedure is the fact that when calculating the average wage, the bonuses received by the employee for the period under review are taken into account.
If the employer expresses a desire to dismiss a subordinate from work before the expiration of a two-month period from the moment of notification of the upcoming reduction, he must receive written agreement subject, and then publish the relevant order. For such a procedure, the employee is entitled additional compensation. At the same time, it is also important to be informed how the severance pay is calculated when the subject is reduced ahead of schedule. This allowance is assumed to be the average salary of the employee, calculated in relation to the period remaining before the expiration of the notification period.
Availability of compensation for early dismissal does not cancel the final severance pay.
The nuance of the downsizing process is the illegality of dismissal of a pregnant employee or an employee who is raising a child under 3 years old.
Also, under conditions of equal performance indicators, workplace will be more likely to be saved for:
In some cases, the allowance will be accrued to employees in the second and third months in the absence of official employment during this period. Payments for the second month represent material support to a former employee in fact of a prolonged adaptation due to the loss of a job.
The allowance is assigned only under the conditions that the subject could not find a job on objective reasons. In other words, if the subject is not listed in the employment center as an able-bodied staff interested in work, but is in a state of unwillingness to find a job, no additional allowance will be assigned.
The accrual is based on the employee's salary or his base salary. In any case, the payment should not be lower than the minimum wage.
In addition, the employer can also provide financial assistance person if employment does not occur for the third month. In order for such a procedure to be carried out, the manager must be sent a request from the local employment center for the accrual of funds to a specific person.
Since the need to comply with the law, in this case- the requirement to pay compensation amounts upon the fact of staff reduction, is regulated by Art. 13 of the Labor Code of the Russian Federation, non-payment by the head of the company of the appropriate funds to subordinates is a violation of labor laws.
At the same time, Art. 140 of the Labor Code of the Russian Federation states that the employer can pay the final amounts upon dismissal later than the deadline set in the Order, however, there must be good reasons for such a delay.
In particular, violations regarding the issuance of severance pay to employees are divided into violations related to the term for the provision of funds, and violations related to the incomplete issuance of money.
The interests and rights of employees in such circumstances are protected by the following structures:
If the employer does not pay the full amount of funds, the subordinate must receive the money that is given to him, and file a claim with the manager for the amount of the arrears, which will also contain a warning about the further intention to appeal against the fact of shortage of benefits.
It is appropriate to file a complaint already at the end of the last working day, if during it the employee has not received the due amounts.
Simultaneously with the complaint to the manager, the employee has the right to file a complaint with the trade union about the violation of his labor rights.
All documents submitted by an employee must be officially registered in the relevant registers or submitted against signature in two copies, one of which remains with the employee.
If the manager did not receive an immediate written response, with a guarantee of the restoration of all the required amounts on a specific date, the employee has the right to go to the STI the next day.
The last resort in such proceedings is to file a lawsuit in court. The basis for filing a claim is:
The claim is made in accordance with standard requirements defined by art. 131 Code of Civil Procedure of the Russian Federation. It is sent to the local court located at the address of registration of the defendant enterprise.
Based on Art. 236 of the Labor Code of the Russian Federation, a manager may be punished in the form of a penalty with entry in a personal file. In particular, a fine may be charged. Also, in case of a particularly serious violation of the labor and civil rights of subordinates, the leader may be held criminally liable.
However, criminal liability is rare in such circumstances. They often impose fines. At the same time, the amount of such sanctions may vary, depending on the amount of unpaid funds. The provisions of Art. 236 of the Labor Code of the Russian Federation will help determine exactly what amount must be collected from the employer.
Thus, the severance pay upon dismissal due to staff reduction must not only be correctly calculated, but also provided in a timely manner. Compliance with the requirements of labor legislation will ensure the legitimacy of the procedures carried out by the manager and subordinates.
During the reduction or dismissal of a worker with permanent place work, he is entitled to certain payments specified in the legislation. The amount of money that must be paid is calculated based on the average monthly earnings that the employee has received over the past few years.
The deadline for the transfer of severance pay during reduction is the last working day, this is regulated by article 140 Labor Code RF. In addition, if, due to circumstances, an employee cannot find a job for a long time, making every effort, then material payments will be made for another three months.
Any company or organization is closely connected in its activities with the employment exchange, thus, the management and the state take care of the future life of their citizens.
That is why, in order to ensure a normal level of life, laid-off workers should be registered as soon as possible. So they will not only receive financial assistance until they find a new place for themselves, but they will also receive help in finding a good job.
It is important that the offered vacancies will meet your needs, expectations, education and salary level.
But in order for the reduction of workers to be carried out in accordance with all laws, it is necessary to notify the employment service 2 months in advance. So the workers will be able to properly prepare for this event, and at the time of the reduction of workers, the estimated places for work will already be ready for them.
Calculation of average earnings in case of reduction of an employee must begin with the calculation of the average wage for one day. For this, the following payments should be taken into account:
In this case, the billing period is the full calendar year or 12 months that preceded the reduction. An exception can only be when an employee is reduced on the last day of the month, for example, November 30th.
Wherein no need consider:
Now let's get straight to the topic. how to calculate average earnings when reducing. Stick to this simple algorithm:
The amount that will result from such simple calculations is the average salary that was earned per day.
For example, if a laid-off employee left his position at the end of November, then accruals are made based on December, where for 5 working weeks, with a five-day period, the salary should be paid for 22 working days.
Before the end of the last working day, an employee of a company or organization must be accrued and paid all material resources, provided by law. So, let's figure out what exactly the worker should get when reducing the staff:
When calculating all these payments, one must take into account the average monthly salary, which is easy to calculate using a special program, or using the T-61 form, which is well known to the country's accountants.
As mentioned above, there are several payments that an employee should receive upon reduction. To control the correctness of the boards when reducing, you need to clearly understand how to calculate each of them:
But, it is worth remembering that the payment is made in full only if a full year has passed since the previous vacation or employment. Otherwise, a recalculation is carried out, and only the corresponding part of the money is paid out.
As you can see, the calculation of the average wage during the reduction of workers is a very important and responsible matter. After all, it will depend on the correctness of the operation what payments the laid-off workers will receive as a result.
And in order to find out the average monthly salary, you only need to add all the payments received for the year, divide this amount by the number of shifts worked, and then multiply the resulting number by the number of days worked in the month that follows the reduction period.
Payment after the reduction of the employee is carried out as follows: all dismissed, as a general rule, are paid a salary for the last month worked.
Upon dismissal, it is calculated as usual, including all allowances, coefficients, bonuses. Failure to accrue on one of the standard items is the basis for contacting the labor inspectorate;
The “shortcut” has the right to count on an additional payment from the employer - a severance pay in the amount of SFP, financial assistance before formal employment.
The maximum period of such pay - 6 months - is provided for workers who worked in difficult conditions, for example, in the Far North. For all other payments after the reduction are carried out for 3 months.
On the day of full settlement, the laid-off worker receives, among other things, severance pay for the first month of unemployment.
The allowance for the period of employment to reduce the state is issued, as it were, in advance (forward), but with official employment within a month after the dismissal, they do not need to be returned.
This is an undeniable guarantee - compensation for the reduction and for the inconvenience caused by this fact.
The payment of a second benefit upon reduction is a very common occurrence. A laid-off employee who did not get a job 2 months after the dismissal has the right to receive more payments from the employer's funds for the second month if the staff is reduced in the amount of his SPM at this place. The Labor Code of the Russian Federation does not explain the procedure for paying benefits for the second month, therefore misunderstandings and disputes often arise. In particular, citizens are interested in the question of how to get money for the second month of reduction. Let's consider everything in order.
The redundancy allowance for the second month has a specific purpose - financial support for an unemployed person who has been fired from the company. Accordingly, a person should have the right to receive severance pay for the second month in case of reduction and document it.
The simplest proof in this case will be an “empty” work book. Those. one in which, after leaving the company, there are no records of employment in another organization.
IMPORTANT! Sometimes an “empty” labor does not mean that a person does not have a job. There are frequent cases when another employer draws up new book or does not keep personnel records; or, for example, has not yet managed to make an entry. The latter can also happen through the fault of an employee who got a job in a company and “played” the document.
The former employer cannot mobile check the employment of the laid-off employee, therefore, situations when a working person receives a second payment upon reduction are not uncommon. Responsibility for such deception for the dismissed is not provided.
Each expense transaction of the company must be justified.
For tax audit a copy of the work book is not an excuse for issuing large sums from the checkout.
The redundancy payment for the second month is based on a written request from the former employee.
There is no unified form, so any option containing:
Director of OOO "Tort" I.I. Petrov
From the former baker Ivanov P.P., living ... (address), telephone,
I am dismissed from the company on 02/01/16. So far, I haven't found a job. I provide proof of employment. I ask you to pay me compensation in the amount of the average monthly salary for the period from 03/01/16 to 03/31/16, provided for in Art. 178 of the Labor Code of the Russian Federation.
Ivanov P.P., personal painting, date
The application is forwarded to the Human Resources Department. The direct decision on the issuance of money is made by the authorized person in this company financially. responsible person: director, chief accountant, head of personnel department, etc.
A permissive visa of the format “issue, prepare an order” is placed on the application. But how is the severance pay paid for the reduction for the second month? The answer is simple enough. Cash issued by order of the employer, also drawn up in a free form. Funds are transferred via cash order or by payment order if the transfer goes through a bank.
We hope that in this paragraph you have found necessary information about when the severance pay is paid in case of staff reduction for the second month, and also to whom it is due.
Not everyone can extend the forced “vacation” for reduction and receive benefits from the employer for the third month.
Reasons for this:
The payment for the third month with a reduction in staff differs from the second one mainly in that the decision to issue money to a person from the employer's funds is made in the employment authorities. Objective criteria remain in the background, because the SZN inspector independently assesses whether a person deserves an allowance or not.
To begin with, in order to simply qualify for such payments after the reduction of an employee, you must:
By the way, registration with the employment authorities does not change anything when receiving payments for the second month. Refusal to provide the employer with a certificate of employment from the SZN will not be recognized as a basis for refusing to pay maintenance.
If a person has been registered in good faith for all three months, but he has not been found a job, then, by personal decision of the SZN, the shortened person is issued a certificate stating that he is still unemployed and has the right to receive the last third payment from the employer.
However, the timing of the payment of severance pay in case of reduction for the third month by the legislator is not specified.
The certificate is mandatory for execution, the employer is subject to administrative liability for evading payment of severance pay for the third month in case of reduction.
Such allowance after the reduction is due:
REFERENCE: The Labor Code of the Russian Federation in Article 178 enshrines the right of the employer to establish increased amounts of payments in case of staff reduction. But not everyone can pay more. And not everyone wants: the increased amounts of compensation, unlike the usual ones, are not exempt from paying UST and personal income tax from them.
Break payouts statutory timing is done like this:
As a rule, citizens are interested in the question of how to calculate severance pay for a reduction for the second month? The answer is quite simple: benefits and compensations are paid on the basis of the employee's WFP.
According to the Regulations on the peculiarities of the procedure for calculating SZP (Decree of the Government of the Russian Federation No. 922), the average value is calculated as follows:
When calculating the SZP, the following are not taken into account:
Periods during which the employee did not work with the preservation of earnings. For example, the time of maternity leave or sick leave; days forced downtime through the fault of the employer, etc.
Accordingly, payments for these periods are not included in full earnings.
Payments not related to wages: subsidies for travel, accommodation, mobile communications, etc.
Art. 178 of the Labor Code of the Russian Federation establishes the right of an employee to receive severance pay and maintenance before employment for 3 months.
You just need to officially not work and bring an application for payment.
Legislatively, the timing of the payment of benefits for the reduction for the second month and the third is not established and, accordingly, is unlimited.
Art. 386 of the Labor Code of the Russian Federation fixes the term for the protection of their rights by an employee through a commission on labor disputes, extended by good reasons.
Labor Code of the Russian Federation, Article 386. Term for applying to the commission on labor disputes
An employee may apply to a labor dispute committee within three months from the date on which he learned or should have known about the violation of his right.
If the deadline is missed for valid reasons, the labor dispute commission may restore it and resolve the dispute on the merits.
The right to receive these compensations exists until its realization. Those. if an employee was laid off, and he did not work for two months, managed to register with the SZN and received a certificate from the inspector, then the employer owes him a triple SZP.
Regardless of further employment until the moment complete elimination the employer is obliged to pay benefits to the company. He can apply in a month, and in 5 years.
It is this period of payment of average earnings for the second month in case of reduction that is established by the current legislation.
The only restriction is that the application must be submitted during business hours of the company. If the payment will be made from the cash desk in cash, then you should apply on the days of payment of salaries.
We hope that in our article you have found the necessary information about when benefits are paid for the second month with a reduction, as well as for the third
Sometimes even the most valuable employee can get the news of an imminent dismissal due to staff reduction. Many take this news for granted, while others fight for their rights and demand severance pay. However, most employees do not have information about who is entitled to these payments, in what amount they are paid, and so on.
This article will discuss in detail the main points regarding this benefit, and provide examples of its calculation and calculation.
Labor Code Russian Federation determined in what cases and when payments must be accrued to the employee with whom the employment relationship is terminated. However, it should be noted that not all employees who are dismissed by the employer are entitled to this allowance.
The amount of financial compensation depends on the reason, as well as the position held. For example, civil servants or managers have a special status when calculating compensation.
According to the Russian labor law severance pay is financial compensation accrued to the employee as a result of the termination of the employment contract if the initiative to terminate the relationship comes from the employer or when a situation arises in which none of the parties is responsible.
Particular attention is paid to the reason for the termination of the employment contract. For example, if an employee has committed a disciplinary offense, violated labor discipline, committed theft or theft, and so on, then he is not entitled to this allowance.
The employer must pay this compensation. exactly on the day of the dismissal. It serves to ensure that a person in the period of looking for a new job has the means to live.
The company is obliged to pay its employees a retirement benefit if:
Please note that not everyone is entitled to severance pay. For example, employees who have not completed an internship, or temporary employees who have entered into an employment agreement for a period not exceeding two months, cannot receive such compensation.
However, seasonal workers are eligible for benefits if they have been made redundant. And they are entitled to payments in the amount of a two-week average wage per month.
Detailed information about this compensation is given in the following video:
The Labor Code of the Russian Federation establishes minimum size this guide, depending on the situation. The employer has the right to increase the amount of financial compensation, however, this must be mandatory spelled out in the collective agreement. It is worth noting that reduction of payments is prohibited by law.
The allowance in the amount of wages per month is provided in the following cases:
Payments are made on the day of dismissal, and in addition, for two months, this employee will be assigned his monthly salary. However, if during this period of time a person finds new job, the payment stops.
Employees who are leaving own will for the following reasons, an allowance equal to two weeks' wages will be paid:
For chief accountants and employees leadership positions, other terms and conditions apply. For example, an amount equal to three times the average monthly salary of a manager is paid to the director of an enterprise if the owner decides to break off employment relations with him.
If the head of the company was fired due to illegal actions, then he does not receive any payments.
In case of dismissal of civil servants, there is a special calculation procedure. Compensation is calculated based on their monthly earnings, and its amount should be equal to three times the monthly salary. This calculation scheme is valid only in case of liquidation of the body or reduction of staff.
Particular attention should be paid to the fact that benefits that do not exceed three times the average wage of an employee are not taxed.
Manager Marina Ivanova worked at the enterprise for several years, but was fired due to staff reductions. Since the termination of the employment contract occurred at the initiative of the employer, the woman is entitled to severance pay.
Her monthly salary was 10,000 rubles. In order to calculate the amount of financial compensation due to her, it is necessary to determine the average wage for one working day. You must add up all payments received for the year, excluding vacation and sickness benefits, and divide by the number of working days in a year. A woman worked 220 days in a year:
According to the legislation of the Russian Federation, Marina is entitled to a monthly payment, since she was fired due to staff reductions. The woman worked five days a week and should receive benefits for 22 working days.
Benefit not subject to fees for medical, social and pension insurance, as well as against occupational diseases or accidents. In addition, payments will not be subject to income tax, if their size does not exceed three times the amount of average earnings per month. In the event that employees work in the Far North and equated areas, then six times the average wage per month is considered. If payments exceed the established limit, then personal income tax will be withheld on a general basis.
The current legislation of the Russian Federation has clearly and easily settled many controversial issues related to the payment of this compensation. And it is very important at the right moment to know what rights you have and how to use them correctly.
