How to calculate dismissal. The correct algorithm for calculating wages when an employee is dismissed - formulas, examples. How to calculate when laying off staff? How severance pay is calculated: example of calculation upon dismissal

Dismissal is an integral part of the employment relationship. Every citizen at least once in his life went through this procedure. It implies the complete cessation of working activities in the company, carried out for various reasons. Naturally, the process has a fairly large number of features, one of them is calculation.

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According to the Labor Code of the Russian Federation, the calculation upon dismissal is the accrual of all due payments to an employee upon termination of his employment contract.

In the process of its implementation, it is necessary to take into account the grounds on which the working relationship was terminated, since the amount of wages and compensations accrued directly depends on this parameter. It is worth considering this procedure in detail.

Definitions

The main concepts and terms related to the topic under consideration and used in the article are presented in the table:

Legislation

Legislative acts regulating and regulating aspects considered in the article are as follows:

1. Art. TK RF.
2. Art. TK RF.
3. Art. TK RF.
4. Art. Code of Administrative Offenses of the Russian Federation.

final settlement

According to the current legislative acts of the Russian Federation, the final settlement is carried out on the day the employee leaves. The employee must be paid wages and all due compensation.

Each employer must remember that in case of non-compliance with the regulated deadlines, he faces liability. Judicial practice shows that in most such cases, the court verdict is in favor of the employee.

Foundations

Article 140 of the Labor Code of the Russian Federation states that all due payments to an employee must be issued to him directly on the last day of work. Depending on the reason for the termination of the employment relationship, the set of compensation provisions may differ.

Dismissal can occur at the citizen's own will and at the initiative of the employer, as well as due to circumstances beyond the control of both parties. Most often, the procedure is carried out by mutual agreement. If there is an agreement, the final settlement with the employee can be made after the day of termination of employment.

Documentation

In addition to paying the due remuneration, the head of the dismissed employee is obliged to issue him the following package of documentation:

• certificate of income received in the form;
• certificate of total income - used to calculate benefits;
• work book with a record of the termination of employment relations;

In addition, according to the relevant application of the employee, he will also have to issue:

• a copy of the order on hiring and dismissal;
• certificate of salary received for a certain period of time;
• certificate of contributions made to the pension insurance fund.

Compulsory payments and compensation

The final settlement involves the accrual and payment of:

• salary for the last month of work;
• compensation for unused annual paid leave;
• severance pay - the grounds for calculating this payment are prescribed in the second paragraph of the first part of article 81 of the Labor Code of the Russian Federation.

Retention and issuance

Some payments may have a certain amount of money withheld. In particular, this applies to annual leave, in which the employee went for an incomplete period. In such a situation, a recalculation takes place, and compensation is paid only for unused rest days.

There is an exception under which vacation pay is payable even if the employee went on vacation for a certain number of days.

This occurs in situations where the termination of labor relations with a citizen is carried out on the basis of a reduction in the number of employees or during the liquidation of the company.

Vacation

Compensation payment for unused vacation days is calculated as follows:

1. Annual paid leave is 28 days. This value is divided by the number of months in a year and multiplied only by the worked months. For example, 5.

28 / 12 * 5 \u003d 2.33 * 5 \u003d 11.65 - unused vacation days

1. The resulting value is multiplied by the size of the average salary of an employee for one day. For example, it is one thousand rubles.

11.65 * 1000 = 11,650 rubles.

1. Personal income tax is withheld from the compensation, and the amount received is issued to the citizen as compensation.

11,650 * 0.87 (personal income tax - 13%) = 10,135.50 rubles.

Termination of TD, scoring rules

If on the day the employee was dismissed he was not paid the due remuneration, then the employer will have to compensate for this. The penalty is 1/300 of the refinancing rate set by the Central Bank of Russia.

Also, if the final amount of the final payment after the accrual of severance pay to the dismissed employee exceeds the amount of his salary three times, then income tax will be withheld from this amount.

Self care

According to the Labor Code of the Russian Federation, settlement upon dismissal of one's own free will implies the payment to a citizen of the following remunerations:

• salary for the last month of work in full;
• compensation payment unused annual leave - in situations where the period was not fully worked out by the employee, the employer has the right to withhold previously paid funds.

No vacation deduction

Withholding from compensation for unused vacation, calculated by the actual period worked by a citizen, cannot be carried out when:

1. Company liquidation.
2. Reducing the number of employees.
3. The rupture of labor relations due to the impossibility of further work due to illness.
4. Prizes for urgent military service.
5. In case of incapacity.
6. Restoration to the post on the basis of the verdict of the judiciary.
7. Dismissal occurring due to other circumstances beyond the control of either the employee or the employer.

severance pay

This payment is issued to an employee in cases where the dismissal occurs due to:

• due to an illness that does not allow a citizen to conduct further labor activity;
• in case of refusal to transfer to another position;
• in case of disability;
• in case of changes in working conditions;
• when drafted into the army;
• in a situation where the dismissal is carried out due to reduction or in connection with the liquidation of the company.

Size

The amount for all cases is equal to the salary for two weeks of work. The exception is the liquidation of the company and the reduction in the number of employees.

If the dismissal occurred for one of these reasons, then the severance pay will be for a month of work. Moreover, it will be paid again if a month after the dismissal, the citizen was not employed again.

Calculation

It is worth disassembling the final calculation process with an example. The conditional worker wrote a letter of resignation on April 20, and his average salary is 30 thousand rubles.

Respectively:

1. The employee must be paid wages from 1 to 19 April. The number of working days in April is 22. Therefore:

30,000 / 22 * ​​18 * 0.87 (personal income tax) = 21,354.54 rubles - wages for 18 days.

1. In this case, the calculation of compensation for vacation is carried out for 4 months of work. Hence:

28 / 12 * 4 * (30,000 / 22) * 0.87 (personal income tax) = 2.33 * 4 * 1363.63 * 0.87 = 11,056 rubles

Final settlement of the Labor Code of the Russian Federation upon dismissal

As a result, the final settlement with the employee upon his dismissal must be carried out directly on the day the employment relationship is broken.

Depending on the reason for the termination of the employment relationship, it may include, in addition to the payment of wages, additional payments - compensation for vacation and severance pay.

Rights Protection

If the final payment was not made within the established time limits, then the dismissed citizen has the right to file an application for the employer with one of the following authorities:

• prosecutor's office;
• Labour Inspectorate.

What threatens the employer

If the deadlines for the final settlement upon dismissal are not observed, the employer will be fined:

• compensation for each day of delay paid to the citizen;
• from 30 to 50 thousand rubles - for companies;
• from 10 to 20 thousand rubles - for persons responsible for the timely implementation of settlements with dismissed employees;
• from 1 to 5 thousand rubles - for individual entrepreneurs.

Labor legislation clearly regulates all the steps and actions of the employer when dismissing staff. And if in the case of an employee, everything is quite simple: you need to know how legal the dismissal is in this or that case, when the organization is trying to dismiss the objectionable, and have basic skills in calculating compensation. Then a personnel officer or a private entrepreneur needs to know all the subtleties of options for terminating an employment relationship. The baggage of knowledge on the basic principles of organizing dismissal and, most importantly, the nuances of the financial side of the issue, will help the employer to avoid litigation and increased compensation payments. Therefore, it is useful for both parties to know what payments are provided for by law upon dismissal. When should the final payment be made, and what is the responsibility of the employer for its delay.

Final settlement upon dismissal - guarantees and payments

The main guarantor protecting the rights of every working Russian is the Labor Code of the Russian Federation. This main regulation of labor relations states that when a person is dismissed, the organization (or individual entrepreneur) where he was employed must pay him without fail, regardless of the options for terminating contractual obligations:

• wages for all worked days of the current month (or the previous paid period, if the salary has not yet been accrued);
• compensation for vacation days that were not used during employment.

In addition, if additional compensation, bonuses or care allowances were indicated in the employee's employment contract, they are also paid, but only if they were fixed on paper. If this was not defined in the document, additional material incentives are possible only at the good will of the immediate supervisor or director of the organization, when the employer wants to encourage the dismissed employee.

Such standard material conditions for the release of employees apply to all types of dismissal, regardless of the reason for which the contract was terminated:

• at the initiative of the employee;
• by the will of the employer;
• or by agreement of the parties.

The amount of cash payments due does not depend on the article of the Labor Code of the Russian Federation, according to which the dismissal takes place:

• at the employee's own request;
• or by article.

Dismissal is an emotional moment for both parties, but when calculating it is better for everyone to have a cool head, especially the employer

There is one more important point when calculating the last RFP, and it depends on the basis on which the relationship between the employee and the employer is terminated. So, if termination occurs:

• with certain agreements of both parties (agreement);
• due to downsizing or a separate staff unit;
• due to the liquidation of the company or the termination of the business activities of a private enterprise, including:
  • voluntary closure;
  • expiration of the license;
  • or bankruptcy of the IP.

In these situations, the so-called severance pay must be paid to the dismissed workers, in the generally accepted sense - compensation, which more accurately reflects the meaning of this concept. We will deal with this issue in a separate chapter.

It is worth knowing an important point that often at enterprises there is a so-called collective agreement, which prescribes additional preferences for employees, there are also benefits for staff upon dismissal in such a document. This may be a fixed severance pay or an amount as a percentage of salary.

I recommend that you read this document (if it is available at the enterprise). Everyone knows that only those clauses that improve the norms stipulated by law can be written in the collective agreement: for example, these can be additional days for vacation, bonuses for long service, “holiday” compensation, etc. But the employer does not really like to introduce employees with him, even though it is illegal. At my last job, there was a call agreement, but it was kept as a particularly valuable manuscript, “with seven seals” - in the personnel department in a single copy, it could only be studied there, it was strictly forbidden to take out an invaluable document. I, being the head of the department, studied it, spending almost a whole working day on it, but I did not regret it. After all, no one bothered to clarify that, according to this document, salary indexation is required for certain employees every year, additional payments for professional holidays and other benefits are allowed for each department, but for this the manager must write a memo addressed to the general and get approval , and without it - we work only for a salary. So it seems that there is a call agreement at the plant, but you can’t always reach the rewards either. Ignorance in this case exempts from preferences. Personally, as a leader, I demanded for myself, upon dismissal, payments for the prescribed 3 additional days to paid leave. With my RFP, the money turned out to be rather big.

Wages for days worked - instructions and calculation example

Upon dismissal on the last day, the employer issues the departing labor at the same time with all the due payments

The first amount in the list for calculation upon dismissal is the employee's salary. The entire period worked out in the current month is taken, including the day the work book was issued. If wages have not been calculated and paid for the previous month (for example, on the fourth day of the month), everyone: the immediate supervisor, personnel officer and payer needs to urgently speed up and make the final calculation. The final amount for the RFP should include, in addition to the salary, bonuses, allowances for part-time jobs, overtime (if any), etc.

As a rule, the procedure for calculating salaries is as follows:

1. The first step is to prepare the time sheet. In 2018, the standard form No. T-13, approved by the Decree of the State Statistics Committee No. 1, is retained. The use of this template is not an indispensable condition, therefore, personnel officers can develop and use their own, one that is convenient for internal reporting. But it should be noted that this form is used in almost all organizations, since it is convenient to work with it during automated processing of accounting information about employees. When terminating the contract, a separate time sheet is usually issued for the dismissed person, this is done by the employee responsible for the unit where the person is registered. It marks all the dates when a person was at work, time off, being on vacation, sick leave are recorded, deviations in the work schedule are reflected (lateness, or, conversely, overtime, as a rule, only those that are issued by memos are taken into account).

   The unified form of the time sheet in the form of T-13 is an unregulated document for execution, but it is used by almost everyone

2. The second step is the coordination of the work time sheet for a specific employee. At this moment, the head checks all the shifts and dates of non-appearance set out in the accounting document. The document is endorsed and given to the personnel officer or accountant who is involved in the calculations.

   The time sheet is usually endorsed by 3 people: the responsible employee who draws up the form, the head of the dismissed person and the personnel officer, often the first and second coincide

3. An employee of the settlement department (or an accountant, depending on who is involved in this) must make the final calculation of the RFP. The standard calculation formula looks simple: the salary upon leaving is equal to the established monthly salary divided by the number of shifts in the billing month. The derived quotient is multiplied by the number of shifts worked by the employee. To this it is necessary to add the amount of the bonus for the period worked, if this is stipulated in the employee's labor motivation.

   The salary calculation upon dismissal may look like this

Often, private businesses and small companies ignore the need to keep a time sheet, in which case you need to be prepared that problems may arise with calculations that are not documented. If the employee considers that he was cheated when calculating the final payments, everything will need to be justified. And the Code is firm in this case: article No. 91 of the Labor Code of the Russian Federation states that the employer is obliged to keep records of the time actually worked by each employee.

Among other things, the following should not be overlooked:

• amounts for processing, as mentioned above, especially if they have been documented;
• for a completed (even just service) combination, for example, many “correct” employers, for a time when the main employee is on vacation or on a b / list, the part-time worker is paid extra N% for these days, and this is fair.

Compensation for unused vacation

The payment of compensation for vacation that was not used by the employee is regulated by article No. 115 of the Labor Code of the Russian Federation. It states that every employed Russian is entitled to an annual paid leave of 28 days. Thus, it is easy to calculate that for each full calendar month a person is entitled to compensation payments in the amount of 2.33 paid days (minimum).

The formula for calculating standard working days to be compensated for unused vacation in this case will look like this: the number of vacation days not used by a person in calendar days will be equal to twenty-eight standard days laid down in the Labor Code of the Russian Federation (for a year of work), this is established by regulation. Norm 28 must be divided by 12 months, multiplied by the number of months worked and subtract the number of vacation days already used.

28 / 12 months x number of months worked - the number of vacation days used.

An example of calculating unused vacation days will look like this

But this is about generally accepted norms. At the same time, the calculator must take into account that additional vacation days are also subject to compensation, they include:

• Payments to employees with irregular working hours (according to article No. 119 of the Labor Code of the Russian Federation). As a rule, in organizations such benefits are paid to directors, heads of departments, as well as employees who, due to production needs, are forced to stay at the workplace. Such a preference is assigned by a collective agreement or certain internal orders and it usually lasts 3 days. And this is beneficial not only to the employee, but also to the employer, because by paying extra for processing, the organization will lose much more.
• Additional vacation days are given to workers in hazardous industries (Article No. 117). The additional leave in this case is a maximum of 7 days.
• Additional vacation days are also provided for employees working in special conditions.

When the number of due days of compensation is established, the personnel officer, accountant or employee of the accounting department must multiply this figure by the average daily earnings. Let's see how it is calculated.

2 approaches to calculating average daily earnings

The Average Daily Earnings (DWA) indicator is needed in two general cases:

• to calculate payments for unused vacation (including termination of employment relationships);
• in order to calculate the amounts of severance pay and compensation upon termination of the employment contract.

Based on these goals, calculations are also carried out, and the formulas in them differ from each other. Let's take a look at the options.

The first case - in order to correctly calculate the average salary when calculating the amount of compensation for unused vacation, you need to take the annual amount of the calculated volume of the entire salary as a basis. It should include all payments that were made to the employee in the performance of his official duties.

At the same time, it should be noted that the following cannot be included in the SDZ database:

• social benefits;
• financial assistance from the employer, for example, one-time payments for a wedding or funeral of a close relative, employee incentives for state and professional holidays, etc.;
• subsidies for food, travel to the place of work, vocational training, etc.

In order to calculate such payments upon dismissal, a formula is applicable in which a fixed unified indicator of working days per month, set at 29.3, is substituted. This coefficient is applied by personnel officers, according to the change in government Decree No. 642 of 07/10/2014, when it was adjusted (from 29.4).

The average daily earnings in this option is calculated as follows: the amount of salary paid per year / 12 (months) / coefficient 29.3.

Let's take an example:

Suppose an employee's income for the period May - November (7 months) was 40,000 rubles per month, and for the period of the next five months: December - April - 45,000 rubles each. To accrue SDZ for vacation pay, you should:

(40 000 ₽ x 7 months + 45 000 ₽ * 5 months) / 12 months / 29.3 = $1,436.29

The second option - the calculation of the average daily earnings to compensate for the severance pay is considered differently:

The volume of salary and all production bonuses in the billing period (for example, for a full year worked - 12 months) is divided by the number of days actually worked in accordance with the production calendar.

If we take the above level of RFP, we get a different SDZ figure:

(40,000 ₽ x 7 + 45,000 ₽ * 5) / 247 working days per year = 2,044.53 ₽

But you need to take into account an important point when calculating the SDZ - from the number of days of the production calendar, you need to subtract the number of days when the employee was on sick leave.

In this case, the calculation formula is adjusted for days of incapacity for work, for example, if during the working year the employee fell ill for 15 days (according to the certificate of incapacity for work), it should be calculated as follows:

(40,000 ₽ x 7 + 45,000 ₽ * 5) / (247 days - 15) = 2,176.72 ₽

Thus, in order to receive the final amount of compensation for unspent paid vacation, as well as if the employee has additional paid vacation days, you need to take:

• The rest of the days from the main and additional paid holidays, which is calculated by the formula:
  • 28 main + for example, 3 additional per year / 12 months, in our case it turns out: 28 + 3 / 12 = 2.58;
  • multiply this coefficient by the number of months a person has worked, for example, a person has worked at an enterprise for 7 months: 2.58 x 7 \u003d 18.08 days;
  • and subtract from this the number of days that the employee has already taken off (for example, he took 7 days for this period), it remains: 18.08 - 7 = 11.08.
• Multiply the amount received by the average daily earnings of a person. In our case, if the calculation includes 7 worked months in which a person received a salary, for example:
  • in the first 3 months - 40,000 ₽;
  • and then at 45,000 ₽ per month, we consider:
  • (40,000 ₽ x 3 + 45,000 ₽ x 4) / 7 months / 29.3 = 1,462.70 ₽.
• The last arithmetic operation is to multiply the rest of the days by SDZ, in our case it will be 11.08 x 1,462.70 ₽ = 16,206.72 ₽. This will be the final amount of the enterprise's debt for unused days of rest for workers established by law.

How severance pay is calculated - 4 bases and an example of calculation

Severance pay - the so-called retirement pay - is a lump sum payment that is compensated to a departing employee when leaving work for the following four reasons:

1. If the employment contract contains a clause on the mandatory payment of severance pay. Here, as a rule, the document itself contains either a fixed amount, or the period and average earnings per month are indicated.
2. When a company is liquidated (its complete closure), a private entrepreneur is declared insolvent, or in the case when an individual entrepreneur simply ceases to operate and winds down the business (see);
3. When reducing the number of employees in the staffing table or the number of enterprises (see the same article, only paragraph 2).
4. When the owner of the organization changes. This applies only to the top management of the enterprise: managers and the chief accountant. At the same time, for obvious reasons, it is not applicable to IP (see); .

The first item on the list is regulated by an employment contract between the parties.

Payments for the second and third points are regulated by labor legislation: article No. 178 of the Labor Code of the Russian Federation, which states that social assistance to an employee in the process when he is looking for a new job should be at least the amount of payments for 1 month of work: the product of a person’s average daily earnings and the number of working days in the month following the dismissal.

In addition, the Code contains a requirement to pay the so-called average earnings for the period of employment, which is another 1-2 months, provided that the person is registered with the employment service within two weeks after the dismissal.

Compensation for severance pay for the fourth option of the above list is established by Article No. 181 of Chapter No. 27 of the Labor Code of the Russian Federation, which simply indicates that the employer must accrue at least three average salaries upon leaving the post when changing the status of the owner. The obligation to register with the Employment Center is absent from the dismissed.

To receive a severance pay, you must indicate the basis on which the employment contract was canceled, the difference is only in paragraphs of the eighty-first article of the Labor Code of the Russian Federation: No. 1, No. 2 or No. 4.

Calculation examples are discussed in the chapter on the average daily salary.

We summarize: in order to calculate compensation payments for benefits, you need to divide the sum of all wages, as well as bonus payments received by a person in the billing period, by the number of days actually worked by him, based on the accepted production calendar, minus the days when the person was on sick leave.

Plus, there are several more reasons for the social protection of working citizens (in addition to the b / list):

• shutdown of production facilities at the initiative of the employer;
• the maternity period of workers (they can be fired only with the complete closure of the company, but this option exists);
• caring for a disabled child.

The employer cannot dismiss certain categories of employees without their consent, even with the payment of compensation: pregnant women, women sitting with a child under three years old, etc. (exception - liquidation of an LLC)

The nuances of a reduced severance pay

There are several grounds for paying a reduced severance pay: in the amount of two weeks of average earnings, when an employment contract with an employee is terminated under the following circumstances:

• dismissal if an employee refuses to transfer to facilitated working conditions, which are indicated to him for medical reasons or if the enterprise does not have an appropriate job and position for a person (clause 8 of part one of Article No. 77 of the Labor Code of the Russian Federation);
• the departure of an employee to the army or the application of alternative service to him (clause 1 of the first part of Article No. 83 of the Code);
• the obligation of the employer to reinstate an employee who once performed certain work (paragraph 9 of the first part of Article No. 77);
• termination of the contract if the person does not agree to move with the employer to another area;
• if the medical commission has assigned the employee the status of incapable of performing work duties (clause 5 of the first part of Article No. 83 of the Code);
• if the employee has claims for a significant deterioration in the terms of the employment contract, and he refuses to continue his activities at this enterprise for these reasons (clause 7 of the first part of Article No. 77 of the Labor Code of the Russian Federation).

We note once again that both labor and collective agreements may provide for additional variations in the payment of compensatory benefits or establish their increased volumes. But labor legislation clearly indicates that these conditions should not be lower than those regulated by the Labor Code of the Russian Federation, that is, these agreements should not infringe on the rights of the employee.

It happens that the employer agrees with the employee on a fixed amount of compensation that does not depend on the average monthly salary. This can be beneficial to both one and the other side, you just need to weigh all the pros and cons and correctly calculate everything. At the same time, it is important to prescribe this condition in the order to terminate the employment contract, indicating the specific amount of payment. If the dismissed person signs a document, it is not worth counting on the court demanding higher payments, regardless of whether the person found work through the labor exchange in the following months or not.

It must be borne in mind that compensatory compensation is not provided for the following categories of workers:

• those who work part-time;
• employees accepted for temporary work (if it is stipulated in the contract);
• "conscripts", those with whom the contract is concluded for a period of less than two months.

Withholding upon termination of the contract - what does the law say

In the previous chapter, categories of workers were listed who are entitled to a reduced severance pay upon dismissal: not for 2-3 months, as expected, but only for 2 weeks. But it should be noted that almost all employees who fall under these certain articles of the Labor Code of the Russian Federation have several small preferences when terminating an employment agreement:

1. They are prohibited from deducting from compensation the amount for unearned vacation pay.
2. Employees who are fired for certain reasons cannot be withheld from the company's expenses spent on their training.
3. It is impossible to take compensation for issued and not handed over overalls and personal protective equipment (PPE).

In addition, the employer does not have the right to deduct from the final salary already paid but not accumulated vacation days, study and work clothes for employees who leave for the following reasons:

• liquidation of an enterprise, closure or bankruptcy of an individual entrepreneur;
• reduction in staffing or size in the organization;
• change of ownership, but only in relation to managers, deputies and chief accountant;
• death of an employee or individual entrepreneur.

In the Labor Code of the Russian Federation there are articles and categories of workers who cannot be withheld unearned vacation pay, this must be taken into account when dismissing

For all other dismissed employees, when calculating payments, vacation pay, work uniform and study costs that were paid ahead of schedule can be deducted from the final total calculation. Therefore, if you took a vacation in advance, you should be prepared that the amount of compensation will be less than what would be expected in the standard calculation.

However, this requirement may be waived by separate agreement of the parties. This is especially true for dismissal under the article of the Code, which involves the agreement of the parties. In this case, it is enough to write down all the necessary points in the document.

Note-calculation upon dismissal - goals and design

When terminating an employment relationship, the law requires the employer to make a full settlement with each employee for all payments determined by labor standards. These amounts are indicated in the certificate, which is called a note-calculation.

Like other settlement certificates, it is issued at the written request of the resigning person.

Let's clarify why the dismissed person may need this paper. So, there can be several purposes for obtaining a reference-calculation:

• if the employee wants to independently recalculate all accounting calculations;
• if he wants to know the exact amount that he is entitled to when leaving the organization before the moment of dismissal, in some cases this can help to sort out on the spot in case of “mistakes” of the payers, to ask all questions to the performers in time without involving the court;
• with this note you can confirm your last income with a new job;
• confirm the illegality of the calculation in litigation.

In each specific option, the amount of payments is calculated based on the terms of the employment contract and the grounds for terminating the contract.

It should be noted that in legislative acts there is no requirement to use any particular form when registering settlement amounts. But personnel officers and calculators usually use the note-calculation form No. T-61, regulated by the Decree of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004. Since it is this simple template that contains the most necessary information for accounting for wages.

Note-calculation No. T-61 is drawn up on one sheet and includes the title side and turnover:

• On the front side, the main data about the employee is entered:
  • Full name, position, division and personnel number in the accounting internal system of the enterprise;
  • grounds for termination of the contract - a specific article of the Labor Code of the Russian Federation upon dismissal;
  • the number of vacation days, used advances;
  • the number of vacation days earned during the period of work;
• on the reverse side, the figures are detailed:
  • monthly payments are made for the billing period;
  • the number of calendar days of the billing period and the average daily earnings are indicated;
  • vacation pay is calculated;
  • the final total-amount is confirmed, which is set for the issuance "on hand".

It is allowed to print a receipt-calculation on one sheet with a turnover. The document is endorsed by the accountant who conducts the calculation.

Photo gallery: a sample of filling out the form No. T-61

The general view of the form template No. T-61 looks like this Sample of filling the title page of the form No. T-61 This is how the reverse side of the T-61 form is filled

Delayed payments upon dismissal: what to do

As we have already mentioned, the legislation (to be precise -) gives the exact terms of payments: on the day of dismissal. There is only one exception here: if a person is unavailable on the day of termination of employment obligations, he can be paid settlements on the next day after he turns to the employer for compensation.

If the employer violates the term of compensation payments, without having legal grounds for that, every citizen has the right to write a complaint against him. For this, labor legislation provides for 3 instances:

• State Labor Inspectorate;
• prosecutor's office;
• district court at the location of the offending employer.

Please note: justices of the peace do not deal with labor disputes.

The fact of neglect of the rights of a citizen will have to be substantiated. As proof of his innocence, a person can use any settlement certificates that he received upon dismissal.

Please note: if certificates were not issued to you with a work book and calculation, this is not a violation of the Labor Code of the Russian Federation, but only if you did not write a corresponding application and did not require them. In this case, the issue is resolved simply: you need to issue a simple written request for the issuance of certain documents and send it to the employer (in person or by mail). The company is obliged to issue the certificates indicated in the paper within three working days.

When filing a complaint with any of the above authorities, a person is recommended to have a package of documents with him:

• a copy of the order to terminate the employment contract;
• a copy of the employment agreement;
• one or more references-calculations that confirm the amount of income (a note-calculation, 2-personal income tax, a certificate of the amount of earnings for 2 calendar years preceding the dismissal in the form 182n);
• document confirming the payment of insurance premiums;
• a copy of the work book.

You can provide other information that would confirm that the salary was not paid upon dismissal, bring witnesses.

Most often, in labor disputes, the court takes the side of the plaintiff, but this requires at least a minimum set of evidence confirming the violation.

Labor legislation is one of the most developed and specific legal acts

Employer's responsibility

If the company violates the three-day (maximum allowable) payment period, it will be obliged to pay compensation already with interest. The amount of this compensation will be equal to 1/300 of the refinancing rate, and its amount will be calculated for each day of delay, starting from the moment of dismissal.

In case of delay for up to two months, labor law provides for 3 types of penalties:

• 5,000 ₽ fine (maximum) or warning - for officials;
• from 1,000 ₽ to 5,000 ₽ - a fine for individual entrepreneurs;
• 30,000-50,000 ₽ - a fine imposed on the violating organization.

If a company or private entrepreneur allows a delay of 2 months or more, such actions may lead to a suspension of business for a period of up to ninety days. It can also lead to administrative or criminal liability, which can result in the following amounts and terms:

• 500 000 ₽;
• a fine in the amount of wages of the responsible offender for 3 years;
• imprisonment for up to three years.

In the event that the company has paid part of the due compensation reflected in the calculations, and the delay in paying the final payment has exceeded 3 months, the employer faces a fine of 120,000 ₽ or a forced collection from the official of his salary for the whole year.

Video: retirement payments - who is entitled and how to calculate

Dismissal is, as a rule, a rather emotionally complex process both for a person and for officials in an organization. And a particularly quivering question here is the final payments. 99% of litigation when terminating an employment relationship arises precisely for this reason. Therefore, you should closely monitor the process of all calculations, take into account all the nuances. This will avoid many problems.

Any employee has the right to change the place of labor activity for various reasons. And he has the right to initiate such a process. It is necessary to find out what payments are due upon dismissal of one's own free will. These include not only earnings for hours worked, but also other types of accruals. Knowing your rights will allow you to receive the full amount of funds provided for by law.

The procedure assumes that the employee himself is the initiator of the termination of the employment agreement. In order to enable the employer to resolve the personnel issue in this case, labor legislation obliges the employee to work 14 days after submitting a letter of resignation. By mutual agreement of the parties to the labor agreement, the working period may be reduced.

During this period, the administration of the organization is obliged to find a qualified replacement and take over the affairs of the leaving person. In addition, a settlement with him must be prepared.

The employee must notify the administration of the enterprise about the desire to quit by submitting an appropriate application. In the next two weeks, all payments should be calculated and the necessary documentation prepared.

The leaving person must know that he can withdraw his appeal at any time before the expiration date of the working period. Such an opportunity is established by law and the employer cannot refuse him, even if he has found a new applicant for a vacant vacancy. In this case, the employee must also notify the employer in writing, which in the future may become the basis for recognizing a violation of his rights in the event of forced termination of the contract.

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Kamensky Yuri

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Based on the submitted application, a dismissal order is prepared, which is considered official evidence of the termination of the employment relationship. On the last day of working off, it is handed along with other documentation kept by the company. For example, a document on higher education.

Dismissal during probationary period

The period for which the head of the company must evaluate the professionalism of the employee in a particular position, and the employee evaluates his expectations about job duties with reality.

The main feature during this period is the short term for consideration of the appeal. The application must be signed within three days and the employer is not entitled to increase it. The duration of the probationary period is established by the employment contract or an addendum to it. It cannot exceed three months. For employees of the management team, it can be increased up to six months. For fixed-term contracts with a validity period of up to 2 months, such verification is not provided in principle, and for 6 monthly agreements - no more than 2 weeks.

In any of the situations, the employee, upon dismissal, is not obliged to report the reasons for the decision made and has the right to terminate the employment relationship at any time. During the probationary period, employees have the same rights to payments as ordinary employees of the company.

Payments accrued upon dismissal

The employee must be calculated on the last working day, having handed over the entire calculated amount provided for by law. It includes not only earnings, but also compensation for unused vacation days, as well as other types of compensation provided for by the organization's local documents.

Based on the requirements of the regulatory framework of the Russian Federation, a person who is leaving is required to issue:

1. Salary for the period worked. It includes not only the established salary, but also all bonuses, bonuses and other income provided for by the contract or internal acts.
2. Compensation for missed vacation. In this case, the employee can either agree to receive funds or take vacation days with further dismissal. If the employee decides to go on vacation, then the calculation is issued and the work book is returned before he leaves. Sometimes there are situations when, during the vacation period, the worker draws up sick leave. In this case, he should be paid benefits during temporary disability, but the end of the vacation is not transferred to the days of illness.

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Platonov Alexander

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Attention! The company may adopt a collective agreement that provides for other types of payments to retiring employees. But not many employers can boast of this. Labor law does not provide for the issuance of severance pay upon dismissal on one's own initiative. It is issued only when the company goes through the liquidation procedure or its staff is reduced.

Calculation of payments

Consider how the amounts payable are calculated in case of dismissal of one's own free will.

Wage

The amount of salary directly depends on the payment system adopted in the organization:

1. Time-based provides for the payment of funds for the worked working days. For example, if the salary is 20 thousand rubles, and out of 22 days in a month only 12 were worked, then the amount of earnings will be: 20,000 / 22 * ​​12 = 10,909 rubles.
2. The piecework system is characterized by the results of labor, measured in specific indicators, for example, in the number of products made. Suppose that in the month when the employment contract is terminated, the worker produced 20 pieces of products, the cost of each of them is 400 rubles. The earnings due to him will be calculated as: 20 * 400 \u003d 8,000 rubles.

In addition, other payment systems can be used, for example, piecework premium, progressive, bonus, and so on.

In addition, dismissed by the decision of the owner of the property of the head of the organization, when the termination of labor relations is not related to his activities, on the basis of Art. 279 of the Labor Code of the Russian Federation, a special remuneration is issued.

Article 279 of the Labor Code of the Russian Federation - Guarantees to the head of the organization in the event of termination of the employment contract

In case of termination of the employment contract with the head of the organization in accordance with clause 2 of part one of Article 278 of this Code, in the absence of guilty actions (inaction) of the head, he shall be paid compensation in the amount determined by the employment contract, but not less than three times the average monthly earnings, except for the cases provided for by this Code.

Compensation for unused rest

The amount of compensation depends on many indicators and, as a rule, special software tools are used to calculate it.

The calculation algorithm is carried out in the following order:

• The length of service is determined to determine the number of vacation days. To do this, you will need to subtract the date of entry to work from the date of dismissal. From the received period, it is necessary to exclude the rest time at your own expense for more than 14 days. The result obtained must be rounded up according to the following principle: calculate the number of months and round the remainder of less than 15 days down, more than 15 - up;
• The prescribed number of days is calculated depending on the length of service and clauses of the agreement;
• The number of unused vacation days is established by subtracting the actually taken days off from the total period;
• The average earnings per day are calculated. The salary for the last year is divided by the actual days worked for a set period of time.

Compensation calculation example:

If a citizen started work on 08/13/2015, and quit on 09/16/2016, while he did not use leave at his own expense, then his work experience at the enterprise will be 13.1 months. To calculate the amount of compensation, we round the indicator and get 13.

In accordance with the contractual obligations of the employer and the employee, he must be provided with 36 days of vacation per year. Thus, 36 divided by 12 and multiplied by 13, we get 39 days. In fact, they had 15 days off. Therefore, from 39 subtract 15, 24 unused days will remain.

The salary for the previous 12 months is 460,000 rubles. In addition to vacation, all working hours were worked. In this case, the average daily income is equal to:

460,000 / (29.3 * 11 + 29.3 * 15) = 1365.19 rubles, where :

• The average number of working days per month is 29.3;
• Number of days for 06.2016 - 30;
• The actual working period in June 2016 is 15 days.

24 unused days are subject to compensation in the amount of: 1365.19 * 24 = 32,764.56 rubles.

Calculation terms

The norms of labor legislation establish the obligation to pay all the necessary amounts to a citizen who leaves at his own request on the last working day.

Important! Payments after dismissal at the initiative of the employee are made on the day the order on termination of the employment contract comes into force. It is impossible to demand money immediately on the day the application is submitted, since during the working out a person can change his mind and withdraw it.

For non-compliance with this requirement, penalties are provided in the amount of 1/300 of the refinancing rate established by the Central Bank of Russia for each missed day. Currently, the rate is kept at 10%.

If we consider the above example, when the employee was not given vacation compensation on time, for each overdue day he would be entitled to penalty amounts from the organization in the amount of: 10% / 300 * 32764.56 = 10.92 rubles.

Of course, if the employer does not want to pay the debt at all, he is unlikely to impose sanctions on himself. To recover the debt that has arisen with a penalty, you will need to contact the authorized body, for example, the labor inspectorate. But there they can only issue an order to pay the amount of debt if it is established that the employer violated the requirements of labor legislation and the rules for making settlements upon dismissal.

If the order of the inspection is not executed, then it is necessary to apply to the court. This may be preceded by an appeal to the prosecutor's office. Such actions can speed up the resolution of the issue by the employer in favor of the employee.

(in other words, at the initiative of the employee) is one of the most common grounds for terminating an employment contract. The initiative to terminate the employment relationship comes from the employee and does not imply its approval by the employer, because you cannot force a person to work against his will. However, there are certain rules that must be followed when leaving at will.

The procedure for dismissal at will

The procedure for dismissal at will involves, first of all, the employee writing a letter of resignation. The application indicates the date of dismissal and its grounds (“of one's own free will”), it must be signed by the employee indicating the date of compilation.

Indicate in the application reason for voluntary resignation not necessary. However, if circumstances require resigning, then the reason must be indicated, in addition, personnel officers may be asked to document it. In other cases, the phrase "I ask you to dismiss me of your own free will on such and such a date" is sufficient.

After the application for dismissal is transferred to the personnel department, a dismissal order. Usually, a unified form of such an order is used (), approved by the Resolution of the State Statistics Committee of 01/05/2004 No. 1. In the order, it is necessary to make a reference to the Labor Code of the Russian Federation, as well as provide the details of the employee's application. The employee must be familiarized with the order of dismissal against signature. If the order cannot be brought to the attention of the dismissed person (he is absent or refused to familiarize himself with the order), then a corresponding entry is made on the document.

Terms of dismissal at will

According to the general rule enshrined in, the employee must notify the employer of the upcoming dismissal no later than two weeks in advance. This period begins on the day after the employer receives the letter of resignation.

However, the so-called two-week working period can be reduced by agreement between the employee and the employer. In addition, the law does not oblige the employee to be at the workplace during the period of notice of dismissal. He can go on vacation, sick leave, etc., while terms of dismissal will not change.

There are statutory exceptions to the general rule of a two-week working off. So, upon dismissal during the trial period, the notice period for dismissal is three days, and upon dismissal of the head of the organization - one month.

Calculation upon dismissal of one's own free will

Calculation upon dismissal of one's own free will, as well as on other grounds, must be made on the day of dismissal, that is, on the last day of work. Calculation of severance involves the payment of all amounts due to the employee: wages, compensation for unused vacations, payments provided for by the collective and labor agreements. If the dismissed employee used the vacation in advance, the paid vacation pay is recalculated, the corresponding amount is deducted from the salary in the final calculation.

If the employee was absent from work on the day of dismissal and could not receive the calculation, he has the right to apply for it at any other time. The amount due to him must be paid no later than the next day after the appeal.

Voluntary dismissal during vacation

Retire voluntarily while on vacation the law does not prohibit. Such a ban is provided only for dismissal at the initiative of the employer. The employee has the right to write a letter of resignation while on vacation, or to attribute the date of the proposed dismissal to the vacation period.

If an employee wants to apply for resignation while on vacation, it is not required to recall him from vacation

Also, an employee can quit at his own request after using the vacation. Note that the provision of leave with subsequent dismissal is a right, not an obligation of the employer. If such leave is granted, the day of dismissal shall be considered the last day of the leave. However, for the purposes of settlements with the employee, the last day of work in this case is the day preceding the start of the vacation. On this day, the work book should be issued to the employee and all necessary payments should be made. This is a kind of exception to the general rule given, confirmed.

Voluntary dismissal during sick leave

Resign at will while on sick leave Can. prohibits such dismissal only at the initiative of the employer.

An employee has the right to apply for dismissal during a period of temporary disability. A situation may also arise when the previously agreed date of dismissal falls on the sick leave period. In this case, the employer will issue the dismissal on the day specified in the application for dismissal, provided that the employee has not withdrawn this application. The employer is not entitled to independently change the date of dismissal.

On the last day of work, even if it falls during the sick leave period, the employer makes the final payment, issues a dismissal order, in which he makes a note about the absence of the employee and the inability to familiarize him with the order. The employee will come for the work book after recovery or, with his consent, it will be sent to him by mail. All amounts due to the employee will be paid to him

When a person leaves, he receives the final payment, that is, the money that is due to him for the entire time of his labor activity. But with these payments, the reason for terminating the employment contract must be taken into account, since wages and other payments are completely dependent on this reason.

In this situation, the manager should also not forget that the full calculation should be carried out on the very day on which the employee last goes to work in the organization. Otherwise, the manager may have problems with the law.

Specific terms for the payment of the calculation upon dismissal are established in labor legislation. So in article 140 of the Labor Code of the Russian Federation it is prescribed that the full payment must be made on the day the employee is dismissed, and the day of dismissal, therefore, the law is the last working day of the employee.

What is the legal basis for issuing a calculation upon dismissal of one's own free will

The final settlement upon dismissal should take place upon termination of the employment contract. But only depending on the grounds on which the employment relationship between the employee and the employer ends. As already mentioned, this basis affects the amount of these payments that the employee will receive in the end.

In accordance with Article 140 of the Labor Code of the Russian Federation, the settlement upon dismissal of one's own free will must be carried out on the last working day of the employee. If for some reason this procedure cannot be carried out on this day, then the payments must go to the employee the next day, when the employee submits a demand for a final settlement with him. If this is not done, then the employer may have serious problems with the law, since the dismissed employee has the right to go to court.

Termination of an employment contract can be carried out both at the request of the employer and at the request of the employee. Sometimes the desire to terminate the employment contract may be mutual, then the calculation may not be carried out on the last working day, but a little later than this moment.

Article 80 of the labor law sets out the rules regarding the dismissal of an employee at his own request. In accordance with this article, the employee must notify the manager in writing of the dismissal no later than two weeks in advance.

The countdown of this period begins the next day after the receipt of the application by the head. If the parties to the employment contract come to a unified agreement, then termination can be carried out earlier than this period.

If a person, after submitting an application for dismissal, decides to remain at his workplace, he has the right to withdraw the application before the expiration of the working period. A person can stay at his workplace only if a new employee has not been invited to him. It is also worth knowing that the invitation of a new employee must be carried out in writing.

The regulation of this type of dismissal is made on the basis of article 80 of the Labor Code of the Russian Federation, but the entry in the work book will be made on the basis of article 77 of this code.

What funds can be withheld when calculating

When a person leaves, he is entitled to payments, but sometimes deductions from these payments may occur when calculating upon dismissal. In this case, we are talking about deductions from compensation for unused vacation, if the period of employment was not fully worked out, and the person decided to terminate the employment relationship with this organization, and filed a letter of resignation.

But in this situation there is another important nuance. Withholding money from compensation for unused vacation will not be carried out if a person does not leave of his own free will, but in connection with the liquidation of the enterprise. Then the employee has the right to receive a severance pay in the amount of the average income for two months, and if the person has not found a new job after that, then the payment will also be for the third month.

The payment of the calculation will be carried out on the last working day of the employee, and the payment is due - his salary, compensation for vacation that was not used and severance pay, if any.

What payments are due to the employee after dismissal

Regardless of the reason for termination of the employment contract, the employer is obliged to make the final payment upon dismissal. The following mandatory payments are included in the final calculation:

• The employee's salary;
• Compensation for unused vacation;
• Severance pay if the contract is terminated under Article 81, Part 1, Clause 2 of the Labor Code of the Russian Federation.

The payment of severance pay is carried out if the dismissal of an employee occurs during the reduction or liquidation of the organization. Its size is equal to the sum of the average salary and is provided for the entire period of employment, but not more than two months. There are also other additional payments, which include benefits upon dismissal by agreement of the parties, and other types of material compensation, which are prescribed in the collective agreement.

How wages are calculated

Before you calculate the settlement upon dismissal, in this case, wages, you should know that it is carried out in special programs. But if the employee does not owe anything to the enterprise, then it can be carried out according to the following formula:

ZP \u003d SALARY / D month * D neg, where

• SALARY is the money that is accrued to the employee;
• D months is the number of working days in a month;
• D otr is the number of days in a month that the employee worked.

13% income tax must be deducted from the amount obtained. In addition, the employer is obliged to transfer the following insurance premiums for the employee:

• In the Pension Fund of the Russian Federation - 22% is deducted;
• In the FSS - 2.9% is deducted;
• In the MHIF - 5.1% is deducted.

Also, do not forget about the district coefficient in regions in which climate conditions differ. If there is a need, then it will be necessary to make allowances for workers in the far north. All necessary allowances are prescribed in the legislation. If an employee owes money to the company, they will be deducted from wages.

It is worth knowing that the payment of an insurance premium in the amount of 22% to the Pension Fund of the Russian Federation is made only until the moment when the payments on the cumulative total do not reach the maximum base. After that, this value decreases to 10% and payments to the FSS also stop. This year, the accrual of funds in the MHIF will be carried out without restrictions.

How are awards usually calculated?

Bonuses are prescribed in the employment contract or in other regulatory acts of the enterprise and constitute a certain part of the salary. The calculation is made according to the following formula:

BONUSES=N*SALARY, where

• N is the percentage of bonus accruals.

Severance pay calculation

If the employer himself initiates the termination of the employment contract, then the employee can count on receiving a compensatory allowance, it is also called a day off. And the amount of this benefit can be in the form of an average salary for two weeks or a month. A cash payment in the amount of two weeks' wages is paid in certain cases, which include:

1. If a person’s health does not allow him to continue working at this enterprise, or if a person refuses to move to another position, and there are simply no other suitable vacancies in the organization.
2. The person has completely lost his ability to work.
3. When changing the terms of the employment contract.
4. If a citizen is called up for military service or alternative.

Severance pay, the amount of which will be the average monthly salary, is paid in the following cases:

• If the reason for termination of the employment contract is staff reduction;
• If the company is in liquidation.

In this case, you need to know how to calculate severance pay upon dismissal, the following formula is used to calculate:

But under the collective agreement, a number of other circumstances can be established under which the payment of severance pay to the employee will be made. Do not forget that the payment of compensation should be carried out on the last working day of the departing employee.

Also, when calculating this compensation, it is worth taking into account the payment of taxes if the amount of this benefit exceeds the average wage by three times. In all other cases, the payment of personal income tax will not be made.

How is unused vacation calculated?

The organization from which the employee is dismissed must necessarily pay compensation for unused vacation during his working life. Even if a person has not been on vacation for several years, then the payment must be made for the entire period.

If the termination of the employment contract is made at the initiative of the employee, and the period of work has not been completed in full, then the amount for the vacation that was used will be deducted from the salary. At the same time, it is necessary to clarify how to calculate the calculation upon dismissal, that is, in this case, vacation, because the accountant will need to calculate the exact number of days or months of the employee's work. Calculation of monetary compensation is made according to the formula:

HOLIDAYS \u003d D otd * ZP av.d., where

• D otd is the number of days for rest that are required;
• ZP Avg.d. is the average wage per day.

And if you need to calculate for the full period worked, then you must use the following formula:

ZP av.d. \u003d (D year) / 12: 29.4

And in the reverse situation, another formula is used:

ZP av.d. = (D year) / (29.4 * Mp + Mn), where

• D year is the average salary of an employee for the last 12 months;
• Mn is the number of months that have been fully worked out;
• Mn is the number of days not fully worked in a month;
• 29.4 is the average number of working days in a month.

In accordance with the labor code, vacation pay is paid in full if the employee has worked in this organization for at least 11 months, if the duration of work is less than this period, then vacation pay will be calculated for each day that was worked out.

During the calculation, the accountant takes into account two more important nuances:

• If there are surpluses that are less than 15 days, then they are excluded;
• If there were more than 15 days of work per month, then the value should be rounded to the nearest full month.

In what cases the employer does not withhold money for unworked vacation

There are a number of cases that are prescribed by law in which there is no deduction for vacation at the time of dismissal, such situations include the following:

1. Liquidation of the employer's enterprise;
2. Staff reduction;
3. Termination of an employment contract if a person due to illness cannot continue to perform his/her job duties;
4. Call for military service;
5. If there has been a complete loss of the ability to work;
6. Reinstatement in the previous position by a court decision;
7. The employment contract is terminated upon the occurrence of circumstances that are beyond the control of both parties.

In each of the above cases, the employer is obliged to make the final settlement of the employee upon dismissal on the last day of work and pay all payments that are due to him by law. If this is not done, then the dismissed employee has the right to defend his interests in the prosecutor's office or in court.

What documents should the employer issue when calculating

Upon dismissal, the employee takes with him a number of documents. It is worth knowing that the employer must issue photocopies of all important documents, with the exception of the work book and medical book, they are issued in originals.

The employee receives not only a calculation on the day of dismissal, but also a standard package of documents, which includes the following papers:

• An order that a person has been hired;
• Employment contract;
• work book;
• Dismissal order.

About the calculation upon dismissal of one's own free will

The most common reason for terminating an employment contract is dismissal at the request of an employee, that is, when only the employee initiates the dismissal. The employer is obliged to consider the written application of the employee in a short time, and then follow the full procedure for dismissal, which will comply with the labor code.

When a dismissal is made at the request of an employee, he must notify the employer in writing. In this situation, the employee will need to write an application addressed to the head of the organization, as well as put the date of writing and personal signature in it. In the application, it is mandatory to put down the date of dismissal and the reason why the employment contract will be terminated.

If the employee himself is the initiator of the termination of the employment contract, then it is not necessary to indicate the reason for this desire, it will be enough just to write “I ask you to dismiss of your own free will.” But the date of dismissal must be affixed necessarily. Then the head has the right to appoint a two-week working period.

But there are situations when the termination of an employment contract should be carried out without legal working off. Then the reason for dismissal must be indicated in the application. The head of the company or an employee of the personnel department has the right to demand a document that can confirm the reason indicated in the application. That is, if the application states “I ask you to dismiss for health reasons”, then this reason will have to be supported by a certificate from the attending physician, then there will be no two-week work off.

As soon as the issue of working off is resolved, the letter of resignation will be transferred to the personnel department, where the specialist will create an order in the T-8 form. This form of order was approved by the Resolution of the State Statistics Committee of 2004 No. 1.

As soon as the document is ready, it will be given to the employee for review and signature. If for some reason a person cannot sign this document, for example, is sick or absent, then this fact must be recorded in writing.

The calculation of the employee upon dismissal of his own free will must be made immediately. In this case, the final settlement includes the following payments:

1. Cash compensation for unused vacation days;
2. Salary for the time that was actually worked;
3. Amounts that have been accrued to the employee before, but they have not yet been paid.

In accordance with the Labor Code, the procedure for calculating an employee who leaves of his own free will is as follows:

• The issuance of a work book to a retiring employee is issued on the last working day;
• Full settlement and payment of all amounts due under the law is made on the last business day;
• If a person is not at work on the last working day, for example, he falls ill or is on vacation, then the calculation must be made on the day he returns to work.

About the calculation upon dismissal by reduction

In accordance with Article 81, paragraph 2 of the Labor Code, if there is a reduction in the number and staff, then the termination of the employment contract is carried out only at the initiative of the employer, that is, unilaterally.

Downsizing is the downsizing of a specific position. And when staff reductions are made, employees of a certain position or department will be fired. In this case, the staffing is reduced.

The employer has the right to independently decide on the reduction of the number or staff. Company leaders independently determine the structure of the company and the number of staff units. Termination of an employment contract with an employee is also carried out unilaterally, without agreement with the trade union organization.

In this case, the calculation after dismissal provides for a number of guarantees that are spelled out in labor legislation. If a person has been laid off, then without fail they are obliged to pay:

• Salary for all the days that a person worked in the month of dismissal;
• Compensation payment for all vacation days that were not used;
• Severance pay, which is indicated by the amount of average earnings per month.

But in articles 292 and 296 of the Labor Code, a special system for paying severance pay is prescribed for seasonal workers and employees who were hired under a contract for less than two months. The final settlement must be made on the last working day of the employee.

In case of reduction, the employee must be paid the average monthly salary for the period of employment in the event that he does not work part-time, as a seasonal worker or an employee with whom the contract was concluded for no more than two months. The order of payment of the average monthly salary cannot exceed three months from the date of dismissal.

If an employee is fired due to a reduction in staff, then he is entitled to a severance pay in the amount of the average monthly wage for the first month of employment. If in the next two months the person could not find a new job, then the employer is obliged to pay the average salary to this employee.

When a dismissal is made with a reduction in staff or headcount, the dismissed employees have the right to look for a new job for three months after the dismissal. And the last employer will be obliged to pay such employees an average wage in the amount of the average monthly wage, but this period cannot exceed three months.

For citizens who work in the regions of the Far North and in regions that are equated to them, the period of new employment upon dismissal due to redundancy has been increased from three to six months. This calculation procedure is prescribed in the Labor Code, Article 318.

Deadlines for payouts upon dismissal

Article 140 of the Labor Code of the Russian Federation spells out how the calculation is made upon dismissal. The terms of payment are also indicated in this article, the employee must be paid all the amounts due on the last working day. But it is worth knowing that the last working day and the day of dismissal do not always coincide. So if the employee worked in shifts, two days later, and the date of dismissal is set for May 15, and the last shift is May 13, then it turns out that the last working day was on the 13th, and the date of dismissal was on the 15th. As a result, it turns out that the calculation will be made on the 15th, on the day of dismissal.

This article also says that if the last working day and the date of dismissal do not coincide, then the employee has the right to make a claim for his calculation. Only the law, unfortunately, does not prescribe in what form this should be done orally or in writing.

If the employee was not at work on the day of dismissal, for example, was ill or on vacation, and wages at this enterprise are paid in cash, then the calculation must be made no later than the day following the day when the employee applied for the calculation.

What document should be issued at the final settlement

The whole process of terminating an employment contract requires strict adherence to all formalities, not only the moment when they must calculate upon dismissal, but also the preparation of the necessary documents.

So that the employee does not have a reason to go to court or there are no questions from the labor inspectorate, you should carefully consider this issue. In accordance with the law, the employer is obliged to comply with the terms of payment of the calculation. If this is not done, then a fine will be paid for each day of delay.

The execution of this procedure requires the preparation of a special form in the T-16 form - this is a note-calculation. This form must be completed by an accountant or a human resources specialist in compliance with all the rules.

One side of the form must contain the following information:

• The number of the employment contract;
• Date of employment of the employee;
• Number and date of filling out the note-calculation;
• Personal information of the employee, his full name, personnel number, position, name of the company in which he is registered;
• Information related to dismissal is the date of termination of the employment contract, the reason for termination, the number and date of the dismissal order;
• Vacation days that were not used.

At the end of the form, the signature of the specialist who filled it out and the seal of the organization must be put. The reverse side of the form is filled out by an accountant.

The reverse side should contain the information necessary to calculate all the compensation that must be paid - this is the year of the billing period, income, number of days, average wages per day, as well as the number of days of used and unused vacation, and much more.

Under the table, the amount of all due payments should be indicated, it should be indicated in numbers and in words. The accountant who filled out the document must put his signature on the document.

If you are not paid on time, violating the deadline

The labor code indicates not only how they are calculated upon dismissal, but also the responsibility of the employer if the calculation was not paid. Article 236 of the Labor Code of the Russian Federation states that in this case, the employer is obliged to pay compensation for each day of delay.

The amount of this compensation is 1/300 of the refinancing rate of the Central Bank of the Russian Federation, which is still valid today. To calculate this compensation, there is a certain formula:

COMPENSATION=REFINANCING RATE/100%*1/300* AMOUNT OF DEBT*NUMBER OF DAYS OVERDUE

If the calculation period was violated by the employer upon dismissal at the request of the employee, then he faces administrative and criminal liability. In reality, it sometimes happens that organizations are late with the calculation of employees who left, and at the same time, the organization begins to justify itself for various reasons. But Article 80 of the Labor Code of the Russian Federation states that the final settlement of a dismissed employee should not be delayed for any reason. To assert their rights, the employee has the right to do the following:

• If the calculation has not been made, then the employee can write a statement in two copies to the personnel department refusing to pick up the work book until the calculation is made.
• In order for a person to be sure that his application was accepted, both copies of the application must be stamped by the enterprise, signed and indicate when it was accepted.
• In this case, it will be officially considered that the employee cannot find a new job precisely because of this employer.

If the requirement is not met, then the employee has the right to go to court, where the case will be won at the expense of a statement signed by the employer, refusing to take the work book for convincing reasons.

The responsibility of the employer in case of delay in the payment of the calculation to the dismissed employee is carried out in the following cases:

1. If there were funds in the organization's accounts, but the employer did not make payments, but spent the money on the purchase of new equipment or repaid the debt on the loan.
2. If payments are delayed by more than two months and the settlement amount has not been paid in full. If a part of the debt is not paid, then the delay period can be extended up to three months, after which liability arises.

If the violation of the terms of payment of the calculation was made at the employer's own request, then the employee has the right to do the following:

1. If payment is delayed by two days, the employee has the right to demand compensation for this.
2. Also, delays can lead the employer to administrative liability, then penalties will be imposed, where the amount of the fine will depend on whose fault the payment was delayed. If the head is to blame, as an individual, then the fine will be up to 50,000 rubles, if the fault of the organization as a legal entity, then the amount of the fine will be up to 100,000 rubles.
3. If the delays are long, then criminal liability may arise.

But, as a rule, organizations in such cases pay only fines, since such an outcome is more beneficial for the state.

Where to go if the invoice was not paid on time

The law spells out all the actions of the parties upon dismissal, when they must pay the calculation is also indicated, but if these deadlines are violated upon dismissal at the request of the employee, then he has the right to go to court, the prosecutor's office or the labor inspectorate.

To insure before contacting these authorities, the employee can first write a claim to the manager. This action must be done so that the employer does not later accuse the employee of not coming for the calculation himself.

The claim must necessarily indicate the day of dismissal, information about non-payment of wages and intentions to apply to the appropriate authorities.

The claim must be written in two copies, and also be registered with the secretary. After that, one copy with a number is given to the manager, and the second remains with the employee.

It is worth knowing that the consideration of the application in the labor inspectorate will be carried out within 30 days, and it is necessary to apply to it no later than three months from the date of receipt of the dismissal order and the work book, in which there will be a record of dismissal at will.

It is necessary to apply to the court within a month from the date of receipt of these documents, then the application will be accepted.