One of the ways to terminate an employment contract at the initiative of the employer today is layoff. It implies mandatory payment of severance pay. Such monetary compensation represents the accrual of payment for a certain period, the algorithm for calculating the value has its own important features.

General concepts

The reduction process has its own important features. First of all, it involves payment. This moment covered in sufficient detail in.

At the same time, it is necessary to remember about the strict regulation of the amount of the benefit itself, as well as the procedure for calculating this amount.

The calculation of severance pay by agreement of the parties has some differences. This point must be taken into account.

If it is necessary to implement a reduction and calculate severance pay, it is important to consider the following essential points in advance:

1. What is it?
2. Who should?

What is it

In this case, severance pay implies cash payment. Its value in each case is determined strictly individually, using a special standard formula.

But at the same time it has the size established by law.

Severance pay includes the following payments from the employer:

In some exceptional cases, the employee retains his average earnings as before for 3 months.

But this is possible only in exceptional cases - if within 2 weeks after dismissal the dismissed employee contacted the employment service and did not show up.

The decision to pay average earnings for the third month is also made by the employment service.

The procedure for dismissal due to reduction has two types - this point is important to consider:

• regular abbreviation;

A typical downsizing refers to a reduction in the number of employees. At the same time, staff reduction means certain positions.

For example, if there is a volume of work, but the number of people performing it does not correspond to it. In this case, a dismissal procedure is carried out on the basis of.

At the same time, it is worth carefully understanding the dismissal procedure itself.

Who should

Severance pay in the form of two weeks' average earnings can also be paid to the employee, but only in exceptional cases. A list of them is listed in Article No. 178 of the Labor Code of the Russian Federation.

It includes the following situations:

It should be remembered that current legislation provides for the possibility of reflection in internal regulatory documents severance payments of other sizes.

But they can only be elevated. At the same time, their reduction cannot be carried out.

Regardless of the reason for making a payment of the type in question, it will be necessary to calculate the average earnings for severance pay upon dismissal.

It must be remembered that in order to receive the appropriate payment, certain conditions must be met.

First of all, these conditions include the following:

The main reason for the second condition is the need in some cases to make payments at the expense of the state.

For example, this is possible in the event of liquidation of an enterprise. In their circumstances, this happens for a reason.

Often this means a complete lack of funds, including for the payment of wages and severance pay. This point is covered in sufficient detail in the current legislation.

However, this rule does not apply to citizens of other states who work illegally, or if the enterprise is not a resident of the Russian Federation and does not pay the appropriate contributions.

An employee interested in receiving payments of this type will need to familiarize himself in advance with the legislation in force in this regard. This way you can avoid violation of your rights by monitoring the actions of the employer.

How is severance pay calculated in the event of a layoff?

The process of calculating severance pay early dismissal or carried out in a standard manner has its own characteristics. First of all, this concerns the choice of period.

It must be remembered that the calculation of average earnings is carried out for a period strictly established by law. Accordingly, the larger the value wages, the greater the benefit will be.

In order to avoid any possible controversial issues with the employer, you will need to familiarize yourself with the following important issues in advance:

1. What period is it?
2. What payments will need to be taken into account?
3. Calculation example.
4. Special nuances.

Moreover, the answers to all the above questions are present in the Labor Code of the Russian Federation. You should also pay attention to federal legislation.

The formula itself for calculating the type of benefit in question is as simple as possible; it includes only one action.

The formula looks like this:

Benefit amount = average salary × number of working days in the month following the day of dismissal

What period is it?

To calculate the benefit, it will be necessary to calculate average earnings. But to carry out this procedure, you will need to determine the time for which the wages taken into account were accrued.

At this point it is necessary to take into account:

• last year worked;
• current reporting year.

The billing period will include only working days. There is a certain list of periods that are not included in the calculation method under consideration. There are also various kinds of alternatives.

But it should be remembered that the period taken into account includes only 12 months worked. Because average monthly earnings is defined as the ratio of total earnings for this period to the number of days actually worked.

If for some reason in one month the employee worked only part of it, then this point should also be taken into account without fail.

It often happens that for some reason the employee at his last job did not work for a period sufficient to calculate severance pay before being laid off.

In this case, the calculation procedure is carried out in a standard way. But at the same time, the employee will need to provide it from his old place of work.

It is on the basis of these documents that the amount of payments of the corresponding types is calculated. Moreover, there are simply no limits regarding the accounting of wages at the previous place of work.

Therefore, the employer needs to be as careful as possible in this matter. It may be worth offering the employee not termination of the employment contract on the basis of layoffs, but some alternatives. For example, dismissal by agreement of the parties.

This type of dismissal procedure requires the signing of a special agreement. It must indicate the amount of payment upon termination of the contract.

But it must be remembered that, regardless of the amount of severance pay, the employer does not have the right not to pay the following due payments(if the employee has the appropriate rights to them):

Failure to comply with the rules of the Labor Code of the Russian Federation and the terms of transfer may result in prosecution. And not only administrative, but also.

Late payment implies the accrual of a penalty - it will be paid to the employee. Its size depends on the refinancing rate of the Central Bank of the Russian Federation. This point is also reflected in the Labor Code of the Russian Federation.

What payments need to be taken into account

It should be remembered that when implementing the accounting procedure for the type of benefit in question, it is necessary to take into account payments of the following types:

Indicators	Description
Direct salary	reflected in the Labor Code of the Russian Federation
Monthly bonuses and rewards	they must be accrued in a specific billing period, but not more than 1 payment of this type for each calendar month
Rewards	as well as bonuses accrued for a period lasting more than 1 month
Bonus rewards based on results annual work specific employee	for length of service, length of service (regardless of the time of accrual)

Moreover, if the employee did not work full month, then when calculating severance pay, only actual earnings will be taken into account.

If for some reason there were no payments, then the period may simply be “empty”.

The situation is similar in the case where the employee was not employed at all and did not receive wages for a certain period of time. There is also a certain list of payments that are not supposed to be taken into account.

IN this list includes:

The personnel employee and accountant making payments of the type in question will need to familiarize themselves in advance with the payments included in the calculation.

This is the only way to avoid errors in calculations. Their presence can lead to quite serious problems with the labor inspectorate and the Federal Tax Service during desk and other inspections.

Calculation example

If for some reason there is no relevant calculation experience, then the employee responsible for the calculation should familiarize himself with a correctly implemented example in advance.

Example:

On 10/08/12, an employee of Protei OJSC was dismissed due to refusal to move to another position in connection with the reorganization of the enterprise.

The monthly salary of an employee is 11 thousand rubles. was used, therefore compensation will not be accrued upon termination of the employment contract.

The following payments are accrued directly on the day of dismissal:

There are a total of 21 working days in October. The employee worked only 6 of them.

Thus, for this month the salary will be calculated as follows:

(11 thousand rubles/21 days) × 6 days = 3,143 rubles.

IN in this case When calculating average earnings, the following periods will be taken into account.

Already the past year:

Reporting year:

Month	Number of working days
For January	15
For February	19
For March	22
For April	22
For May	19
For June	21
For July	22
For August	22
For September	22

Total working days 249.

At the same time, the billing period was fully worked out. The average earnings will be:

(11 thousand rubles × 12 months)/249 days = 530 rubles per day.

When calculating the amount of severance pay, the first month is paid - in the amount of 21 days.

In this case, its value will be:

530 rubles × 21 days = 11,130 rubles.

The benefit amount is calculated in a similar way for the following months - the next two.

It is important to remember that contributions to state extra-budgetary funds are not made from severance pay. But at the same time, it will be necessary to reflect all payments in and accordingly.

There is a certain procedure for implementing this procedure; it is reflected in the current version of the relevant regulations.

Video: what rights does an employee have when being made redundant?

Special nuances

It is necessary to remember large quantities nuances associated with severance pay payments.

The most serious points include the following:

Indicators	Description
It is mandatory that all payments to employees in the form of severance pay are taken into account	when determining the amount of the income tax base
Additional compensation	are also required to be taken into account when calculating the tax base
When calculating the tax base, amounts are not taken into account in the agreement	which are reflected in the agreement on termination of the employment contract
When laying off workers	some categories (for example,) in certain cases, severance pay is paid in the amount of two weeks’ wages

It should be remembered that not all citizens can terminate a contract in this way. Some categories of citizens of the Russian Federation have a priority right to a position.

For example, this applies to those who are supported or who have received labor. Full list citizens who have priority in remaining at work are listed in the Labor Code of the Russian Federation and federal laws.

How to regulate

Add to list regulatory documents regulating the process of layoffs of officially employed citizens of the Russian Federation and the payment of severance pay include the following: see here.

Would you like to know whether severance pay is subject to income tax upon reduction?

It is necessary to remember that there are a large number of different nuances related to the procedure for calculating severance pay. All of them should be taken into account.

Otherwise, there is a high probability of difficulties arising with the labor inspectorate and other regulatory agencies.

In connection with the latest events that have developed around the economic situation in our country, many enterprises are forced to reduce their staff in order to withstand the economic crisis and not stop production.

Moreover, one of the most popular ways to fire your employees is the “by agreement of the parties” option.

But what does this mean? What payments can I claim? Is tax deductible from them?

When is the benefit provided? How to register it and what needs to be done for this?

Let's consider all these questions in more detail.

Dear readers! The article talks about typical solutions legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Legislative regulation of the issue

In itself, the process of dismissing citizens from their official jobs in the current legislation is regulated by many regulations. To avoid the possibility of deceiving yourself, you need to know the basics.

In particular, the issue of dismissal by agreement of the parties is regulated by the following: articles of the Labor Code of the Russian Federation:

In addition, it is necessary to remember Tax Code of the Russian Federation, which regulates the issue of taxation of severance pay upon dismissal by agreement of the parties.

To whom and in what situations are these payments due?

For today, severance pay is paid absolutely all citizens of our country who officially carried out their labor activity, and regardless of the reasons for which the employment agreement should have been terminated. This nuance is described in detail in the Labor Code of the Russian Federation.

An identical situation arose with payment of benefits upon dismissal by agreement of the parties which is carried out directly by the employer himself. At the same time, the conditions for dismissal themselves can be varied.

If we talk about the situations themselves, dismissal may be due to the mothballing of the enterprise, modernization, or a reduction in production capacity, which implies a reduction in staff.

Benefit amount

First of all, it is necessary to remember that in compensation payments by agreement of the parties the following may be included:

• wages that have not yet been paid to the employee for the last period worked;
• bonuses and other payments that may be prescribed by collective agreement.

Possibility allowed inclusion in the dismissal benefit by agreement of the parties and other payments that do not appear in any regulatory act. This is possible solely at the discretion of the employer. In most cases, we can talk about “compensation”, since it is the employer who is always the initiator of dismissal in this way.

But at the same time it is necessary take a responsible approach to dismissal on staff reduction in such situations if:

In these situations, you should not succumb to provocations and sign an agreement. This is due to the fact that the employer probably wants to reduce the amount of payments, since in the above cases the benefit will be at least 2 salaries. This possibility is clearly defined by current Russian legislation.

In addition, if a dismissed employee decides to become an employee, then he is paid a good amount as social support.

If we talk about the compensation itself, then this question regulated by Letter No. 03-03 of the Ministry of Finance of the Russian Federation.

According to this legislative act, if the collective agreement does not provide for compensation, then they can be specified in the generated additional regulatory act. Moreover, the amount of such payment is not provided for at the legislative level, therefore the employer independently sets the amount.

In most cases, the amount of compensation is determined by the number of salaries. For example, upon dismissal, by agreement of the parties, they can pay 3 official salaries or only 2.

The employer himself needs to pay attention to the fact that such payments must be recorded in the calculation note in form No. T-61. This is provided for by Resolution of the State Statistics Committee No. 1.

An employee who is resigning by agreement of the parties must carefully read the signed document, since employers often use tricks to significantly reduce the amount of compensation payments.

For example, an employer may indicate compensation without a deduction for profits for individuals- it will be with legal side quite legal.

Taxation

Today, the legislation of the Russian Federation implies income taxation for individuals in the amount of 13%.

This rate is flat and applies to all residents Russian Federation. Moreover, taxation may also be subject to severance pay, but only if certain conditions are met.

According to current legislation, in particular Article 217 of the Tax Code of the Russian Federation, no tax is collected from compensation payments that are in any way related to the dismissal of an employee. However, there are restrictions on amounts.

In particular, not confiscated:

• if the amount of payments by agreement of the parties does not exceed triple the official salary (average);
• if the amount of payments does not exceed six times the official salary (this option applies to citizens who carried out their labor activities in the Far North region).

In other situations, each employer must pay personal income tax, including other contributions to extra-budgetary funds, even on compensation payments.

It must be remembered that this rule applies to all employees, regardless of their position and salary (according to Resolution of the Ministry of Finance No. 03-04).

Payment of insurance premiums

Questions about payment of insurance premiums Until recently, severance pay upon dismissal by agreement of the parties caused many disputes and disagreements. First, let's look at the funds' positions on this issue.

Position No. 1. The current legislation states that insurance premiums should not be paid from those payments that are given to an employee upon dismissal by agreement of the parties. In this case, the exception is compensation for unused vacation (in accordance with Federal Law No. 212, Article 9, as well as Federal Law No. 125, Article 20.2). Due to the fact that payments upon dismissal by agreement of the parties are not regulated at the state level, insurance premiums must be charged on it.

Position No. 2. The very object of taxation with insurance premiums can only be recognized as those payments that are remuneration for the performance of any work within the framework of relationships between individuals and employers under civil, labor and other agreements (according to Article 1 Federal Law No. 212 and Article 20.1 of Federal Law No. 125).

According to the above, payment compensation payment due to dismissal, it does not belong to the category of labor relations and cannot be included in the base for calculating insurance premiums.

If we talk in simple words, That insurance premiums are not charged.

Registration procedure

Severance payment process is as follows:

1. Formation of the document (the contract itself).
2. Notification of the creation of such a document to employees, as well as presentation of the agreement to them for review.
3. Creation of reporting document T-61.
4. Making a payment stipulated by the agreement benefits.

Each stage may include some nuances. In this case, the key nuance comes at the employee familiarization stage.

The issue of familiarization is regulated by current legislation. It must be remembered that it must be documentary evidence that the employee has been notified.

This could be:

• a corresponding mark on the completed contract itself. In most cases, this is the employee’s usual signature;
• a statement from the employee, which can become the main confirmation of familiarization (the statement must necessarily indicate the basis for dismissal - “by agreement of the parties”).

After the agreement itself has been drawn up by the management of the enterprise and the employees have been familiarized with it, the accounting department makes calculations the severance pay itself, while generating a reporting document in form T-61.

IN form T-61 the following information is included:

Since this document may be submitted to the tax office for verification, it must be compiled without any errors.

Payment terms

Payments can be made in several ways, namely:

• on the day of dismissal;
• or at another time.

By “other time” we mean payment for a period of up to 2 months or more. But at the same time, it is necessary to remember one nuance - this is considered legal only if such a period is specified in the dismissal agreement.

If the payment period stipulated by the contract is violated by the employer, there are all legal grounds for law enforcement agencies to register an administrative offense.

The rules for payment and calculation of severance pay upon dismissal are discussed in the following video tutorial:

The calculation of severance pay involves not only cost indicators, but also time units: days, hours, months... An error in their determination can lead to overpayment or underpayment of severance pay. This article will help you avoid this.

In some cases, upon dismissal, an employee is entitled to severance pay (Article 178 of the Labor Code of the Russian Federation), for example, upon dismissal due to staff reduction or conscription military service(clause 2, part 1, article 81 and clause 1, part 1, article 83 of the Labor Code of the Russian Federation).

Severance pay is the average salary retained for former employee for a certain period after dismissal.

Indicators for calculating severance pay

The calculation of the amount of severance pay is made in accordance with Articles 178 and 139 Labor Code, Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Regulations on Average Earnings).

To calculate severance pay you must:

— determine the start date and end date of the period for which it is paid;

— time to be paid;

Having determined the initial data, severance pay can be calculated using the formula:

Severance pay = Time to be paid x Average earnings for

payment per unit of time

Time for which severance pay is paid

Depending on the grounds for dismissal, severance pay is paid in the amount of average monthly or two-week earnings (parts 1 and 3 of Article 178 of the Labor Code of the Russian Federation).

Determine the start and end date of the period

The general rules for calculating deadlines are established in Article 14 of the Labor Code. The period of time associated with the termination of employment relations begins the next day after the calendar date that determines their end (Part 2 of Article 14 of the Labor Code of the Russian Federation).

The period must begin counting from the day following the day of dismissal. But the main difficulty is determining the end date.

If severance pay is paid monthly. The algorithm for determining the boundaries of the paid period depends on what date the period begins.

A month that begins on the first day ends on its last calendar day, such as September 30, February 28, or October 31.

But the start date of the period does not always coincide with the first day of the calendar month. In this case, it is convenient to set the last day of the period in this way.

Step 1. Determine the month in which the last day of the period will be. This must be the month following the month in which the last day of work occurred. For example, an employee was fired on September 30, 2013. This means that the desired date will definitely fall in October.

Step 2. Subtract one from the number that marks the first day of the required period. For example, an employee was fired on August 23, 2013. The period for which severance pay is calculated begins on August 24, 2013. Subtract one, we get September 23, 2013 (24 - 1).

Step 3. We combine the results of step 1 and step 2. We get the end date of the period. For example, an employee was fired on October 18, 2013. The first date of the period for which severance pay is paid is October 19, and the last date falls on November, namely the 18th (18 - 1) - November 18, 2013.

If severance pay is paid in two weeks. In this case, the algorithm proposed above is not applicable. Since the number of calendar days in a month can vary, but two weeks always have 14 calendar days. But this fact makes the accountant’s task easier.

The start date of the period is also determined. This is the day following the day of dismissal. And the last day will always be the 14th (regardless of the number of calendar days in the month of dismissal).

Example 1. O. I. Ivanenko was dismissed due to conscription into the army on April 29, 2013, E. D. Romanenko - on May 29, 2013. Each of them is entitled to severance pay in the amount of two weeks' average earnings. It is necessary to determine the beginning and end of the two-week periods for each conscript.

Solution. The two-week period after the dismissal of O.I. Ivanenko began on April 30 and ended on May 13, 2013.

The two-week period after the dismissal of E.D. Romanenko began on May 30 and ended on June 12, 2013.

If the last day is a weekend or holiday

To determine the boundaries of the period for which severance pay is paid, it does not matter what day it ends - a working day, a weekend or a holiday.

In this case, you need to set the period to determine the amount of severance pay, and not to perform any actions that cannot be performed on a non-working day.

Severance pay by days or by hours?

Severance pay reimburses the employee for earnings that he will not be able to receive for a certain period after forced dismissal.

The calculation of paid time depends on the procedure for recording the working time of the dismissed employee.

Daily recording of working hours. If working hours employee was measured in days, then severance pay will be paid to him for the number of working days falling within the period for which severance pay is paid.

Example 2. I.V. Galkin worked on a five-day workweek schedule with daily working hours. He was fired due to staff reduction on September 30, 2013.

It is necessary to determine the actual number of working days in the period for which severance pay is paid.

Solution. Upon dismissal due to staff reduction, severance pay is paid for the month from October 1 to October 31, 2013. This period contains 23 working days according to the production calendar of a five-day working week.

If the employee worked on an individual schedule, then the working days are determined based on this schedule.

Example 3. An employee was fired due to staff reduction on July 31, 2013. He was given a part-time working schedule - Monday, Wednesday, Friday. Working hours are recorded in days.

Let's determine the number of working days in the period subject to payment.

Solution. If the employee continued to work, then the established for him working week would be 3 working days.

The period for which severance pay is paid from August 1 to August 31, 2013 is 13 working days.

Summarized working time recording. If the employee has been established with a summarized recording of working hours, severance pay is paid for the number of working hours that the employee does not work due to dismissal.

When an employee is dismissed, a work schedule for him is no longer drawn up. In such a situation, determining the number of working hours in the first month after the employee’s dismissal is difficult. The number of working hours should be determined based on the established schedule for this category of workers:

— 40-hour work week;

— 36-hour work week;

— 24-hour work week.

Example 4. An employee was fired due to staff reduction on August 26, 2013. He was given a cumulative accounting of working hours based on a 40-hour work week.

It is necessary to determine the number of working hours in the period subject to payment.

Solution. In this case, the number of working hours for calculating severance pay is determined according to the working time according to the production calendar for a 40-hour working week in the period from August 27 to September 26, 2013. It amounts to 184 slaves. h (23 working days x 8 h).

Time indicators of the billing period

The average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked in the pay period (Part 3 of Article 139 of the Labor Code of the Russian Federation).

Calculation period for severance pay

To determine average earnings, the calculation period is the last 12 calendar months preceding the month in which the period of maintaining the average salary begins - payment of severance pay (Part 3 of Article 139 of the Labor Code of the Russian Federation and Clause 4 of the Regulations on Average Earnings).

Please note: the countdown of the pay period is associated with the beginning of the period for which severance pay is paid, and not directly with the date of dismissal of the employee.

Example 5. An employee was fired due to staff reduction on September 30, 2013. It is necessary to determine the calculation period for payment of severance pay.

Solution. The period for which severance pay is paid begins the day after the day of dismissal - October 1, 2013.

A different billing period may be set at following cases:

- if the employee has not yet worked for the organization for 12 months. In this situation, the calculation period will be the period of time during which the employee works in the organization. For example, an employee joined the company on November 15, 2012, and was laid off on September 5, 2013. The billing period is from November 15, 2012 to August 31, 2013;

- if the company has set its billing period other than 12 months. In this case, the selected billing period must be recorded in a collective agreement or other local document. Please note: in this situation, average earnings must be calculated twice (for 12 months and for the established billing period). Then the results should be compared, since the chosen option should not worsen the employee’s position (Part 6 of Article 139 of the Labor Code of the Russian Federation).

When calculating average earnings, the calculation period does not include the time when the employee (clause 5 of the Regulations on Average Earnings):

- had the right to average earnings according to Russian legislation;

— received benefits for temporary disability or maternity benefits;

- did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff;

- was unable to work due to a strike in which he did not take part;

— used additional paid days off to care for disabled children and people with disabilities since childhood;

— was released from work for other reasons in accordance with the legislation of the Russian Federation.

Note.The time of maintaining average earnings when providing breaks for feeding a child is not excluded from the calculation period (subparagraph “a”, paragraph 5 of the Regulations on Average Earnings).

Time units of the billing period

Severance pay is paid for working hours during which the employee will not be able to work due to dismissal. Therefore, average earnings are calculated using working time indicators:

— working days — when recording working hours by the day;

- working hours - with cumulative accounting of working time.

Note.IN calendar days The time of the pay period is measured to calculate compensation for unused vacation, but not severance pay.

Severance pay upon dismissal is compensation paid to an employee in cases prescribed by law. Its size can reach the amount of three months' average salary. Therefore, severance pay upon dismissal is an undesirable payment for the employer. There are often delays in benefits or their incorrect accrual, because the law provides for several methods of calculation. Not only representatives of the accounting department, but also the employees themselves should know the rules for determining the amount.

Remember! Dismissal (regardless of the reason and the initiator) obliges the employer to pay for unused vacation.

Grounds for payment of compensation

The reason for calculating benefits is the termination of the employment relationship at the request of the employer or due to circumstances beyond the control of the participants. The exceptions are fixed-term contracts (less than 2 months), dismissals during the probationary period, due to non-compliance with labor discipline. An employee may be dismissed without severance pay if disciplinary measures have previously been taken against him. The law does not establish the concept of consistency, therefore, according to generally accepted standards Two similar offenses fit this judgment.

You should know! Severance pay is not accrued when an employee is dismissed due to at will or in case of non-compliance with labor discipline.

Accrual upon dismissal occurs under the following circumstances:

• termination of activities of a legal entity;
• staff reduction;
• inability to fulfill work obligations due to health reasons;
• recognition of the employee as disabled;
• changes in labor requirements and contract terms;
• change of place of work (relocation of employer);
• fulfillment of military duty;
  end, termination fixed-term contract(from 2 months);
• change of ownership of the company.

Upon termination of the employment relationship voluntary agreement between participants (Article 78 of the Labor Code of the Russian Federation), the law does not guarantee compensation. However, severance pay upon dismissal by agreement of the parties can be provided for in an individual or collective contract. As a rule, preferential dismissal conditions are provided by companies in the Far North. Severance pay upon dismissal by agreement of the parties cannot be less than the amounts established by the Labor Code of the Russian Federation.

In case of downsizing, bankruptcy, liquidation

In case of staff reduction, revocation of license from credit organization, liquidation or bankruptcy of an enterprise, the employer is obliged to pay the following compensation:

• one-time severance pay upon dismissal due to staff reduction;
• monthly - 2nd month before the day of employment (3rd month for officially unemployed).

The employee is notified of the layoff order 2 months before the scheduled date. The employer, with the consent of the employee, may terminate the employment relationship earlier than this period, and the employee will receive additional compensation. It is determined based on the average monthly salary. All working days prior to layoffs are paid. Severance pay upon dismissal due to staff reduction or liquidation is regulated by Art. 81 TK.

For an employee dismissed due to reduction upon closure of an organization operating on Far North Average monthly earnings are maintained. It is paid 3 months before the day of employment. An employee can receive compensation up to and including the 6th unemployed month if he contacts the employment authority in month period after being fired, but never found a job.

If the employer is an individual (with the exception of an individual entrepreneur), and the contract does not stipulate the payment of severance pay, the employer is not obliged to pay it.

Dismissal of special categories of employees

1. For top management of companies

Increased compensation for termination of a contract with top management due to a change in the owner(s) of the company is provided for in Article 181 of the Labor Code of the Russian Federation. It is required to pay three times compensation (3 average monthly earnings) to employees holding positions such as:

• head of the enterprise (director, manager, manager);
• deputy heads (in all existing areas);
• chief accountant.

This right does not apply to the top management of state-owned companies (if the state owns shares at least 51% of the shares). Employees of extra-budgetary funds of the Russian Federation and unitary institutions will not receive increased benefits either.

2. For disabled people

If the medical commission recognizes the employee as disabled, the employer must:

• provide the employee with another position that suits his capabilities;
• dismiss a disabled person by paying financial assistance in the amount of two weeks' earnings.

When a disabled person writes a resignation letter of his own free will, he is deprived of the right to receive compensation.

Upon dismissal in other cases

A payment in the amount of 2 weeks' average earnings is awarded to those dismissed for the following reasons:

• conscription into the armed forces of the Russian Federation;
• hiring of a full-time employee;
• lack of a position suitable for the worker’s health;
• refusal to work during the territorial transfer of the company’s activities;
• disagreement with changes in working conditions;
• recognition of incapacity for work (disability).

You should know! If the employer violates the terms of the employment contract (failure to provide adequate working conditions), resulting in dismissal, a benefit equal to the average monthly salary is assigned.

On the last working day, the dismissed person is required to transfer the following amounts to a bank account (pay at the cash desk):

• salary for the current month;
• compensation for unused vacation;
• severance pay;
• other payments provided for in the employment agreement.

Home-based and remote employees are subject to all standards and guarantees provided for by the Labor Code.

An employee loses the right to receive benefits if:

• dismissal for disciplinary violation (Article 181.1 of the Labor Code of the Russian Federation);
• failure probationary period(inconsistency with the proposed position);
• end of a fixed-term contract (less than 2 months).

Remember! Severance pay is not paid upon voluntary dismissal!

Do not agree to sign such a statement if the employer initiates the termination.

Personal income tax on severance pay

According to the law, personal income tax is not deducted upon dismissal if the compensation is less:

• six times the average salary of workers in the Far North;
• three times the average salary in other regions of Russia.

Severance pay upon dismissal is subject to personal income tax tax if it is above the basic limits. In this case, only the amount exceeding the established amount is taxed at the standard rate of 13%.

When calculating income tax, all benefits paid are taken into account in the expense column. Payments not fixed by the Labor Code, paid at the initiative of the employer, are not exempt from insurance contributions.

Example of calculating severance pay

Before you learn how to calculate severance pay upon dismissal, you should find out what the basis of the calculation is. This is the total earnings - the amount for the previous 12 months (PP No. 922 of December 24, 2007). With less length of service, the entire number of months worked is taken into account. Payments such as sick leave, vacation pay, and other remuneration are not taken into account. Are not taken into account and incomplete months work.

For example, an employee has received a salary of 20,000 rubles for the last 12 months, having actually worked 240 days. Average daily earnings will be: (RUB 20,000 x 12 months): 240 days. = 1000 rub.

Now, knowing what average daily earnings are, let’s find out how severance pay is calculated upon dismissal. When calculating the amount of compensation, use the following formula:

VP = SZdn x RD, where
VP - severance pay;
SZdn – average daily earnings;
RD – number of compensated working days.

Example, the reason for dismissal was leaving maternity leave main employee is paid 2 weeks' salary. Work schedule 5/2. Thus, the employer will compensate for 10 working days.

Calculation of severance pay upon dismissal:
VP = SDZ x RD, where
1000 rub. x 10 days = 10,000 rub. - the amount of benefits for this employee.

According to Article 178 of the Labor Code of the Russian Federation, it is necessary to calculate severance pay upon dismissal and pay it even when the employee immediately gets a new job.