AT Russian Federation, as well as all over the world, there are labor migration processes. People move to places where there are jobs with good pay. Since 2013, some categories of citizens have been compensated for moving from the regions of the Far North (KS).

Members of their families move with the beneficiaries. Subject to certain conditions, they may also qualify for compensation payments of the same or lesser amount.

Legislation

The basic conditions for the allocation of compensation are laid down in Article 326 Labor Code(TC) RF. In particular, the text describes:

1. Categories of citizens who can apply for benefits. The main criterion is the existence employment contract with an institution of the federal or municipal level, as well as a branch of one of off-budget funds.
2. Conditions under which support is allocated:
   • from the state budget;
   • from the employer's funds;
   • from the local treasury.
3. Dimensions Money and a method for determining the amount of compensation.

Attention: the preference associated with moving from the regions of the CS is due in the event of termination of the employment agreement:

• for any reason;
• including due to the death of an employee;
• with the exception of the termination of the contract associated with the guilt of the employee.

This condition is deciphered in Article 35 of Law No. 4520-1 of February 19, 1993 and in paragraph 3 of the Rules, approved. Government Decree No. 1351 dated. 131.12.2014, explaining the procedure for calculating payments in more detail. In particular, potential recipients now include:

• pregnant women;
• dismissed due to the liquidation of the enterprise;
• citizens on parental leave and others.

Who is eligible for relocation support

Payments from the treasury to compensate for resettlement from regions belonging to the Far North are supposed to:

1. citizens who have concluded an employment agreement with organizations funded by:
   • from the state treasury;
   • from the local budget;
   • from off-budget insurance funds (pension, social insurance and others);
2. the contract is related to the movement of an employee from the southern and central regions to the northern ones;
3. compensation is due after the completion of the terms of the contract and the subsequent return to the southern territories.

From what budget is it paid

According to the specified law, the expenses for the allocation of compensation are divided between employers:

• military personnel and federal officials receive money directly from the state treasury;
• municipal employees can apply for local budget funds;
• employees of funds - with the money of the organization in which they worked;
• mothers on maternity leave and mothers caring for babies receive funding from the Social Insurance Fund (FSS);
• pensioners - from the Pension Fund (PFR).

What is paid

According to the norms of the legislation, compensation is accrued for the following items:

Features of accrual of preferences for relocation

When dealing with the conditions for reimbursement of expenses, it is necessary to pay attention to all the subtleties of regulations. So, the calculations are strongly influenced by the rule specified in Art. 326 of the Labor Code of the Russian Federation:

“To an employee of a federal state body, a state non-budgetary fund of the Russian Federation, a federal state institution and members of his family in the event of moving to a new place of residence in another locality in connection with the termination of an employment contract for any reason (including in the event of the death of an employee), with the exception of dismissal for guilty actions, the cost of travel is paid at actual expenses and the cost of baggage transportation at the rate of not more than five tons per family at actual expenses, but not more than the tariffs provided for transportation by rail».

The legislator has provided for situations when people moving cannot order a railway container. The rules state that people can carry luggage to the nearest station by other means of transport, including by plane (which is much more expensive).

Important! When calculating benefits, the average rate will still be taken rail transport.

However, it is worth remembering that the amounts of compensation specified in Article 326 of the Labor Code of the Russian Federation are minimal and apply only to state budget institutions, but other employers, including commercial organizations, may provide for other conditions, procedures and amounts of compensation in collective agreements or local regulations, based on the financial capabilities of the company.

Is it possible to move by private car

It is not forbidden to organize a move to the southern and central regions using a personal vehicle. In this case, you should take care to prove compliance with the requirements of the law regarding the mass of goods.

In addition, checks issued by gas stations along the route will need to be attached to the application for compensation.

Attention: more than is due for the transportation of the relevant property on railway, will not be paid. This is a strict norm, which the accountant will not be able to cross.

Example

Ivanova S.A. retired in 2014. Prior to that, she worked for 27 years as a federal employee in Murmansk region. I decided to move to the Moscow region with my retired husband. When organizing the transportation of property, it turned out that there were no containers at the nearest station. We decided to rent a car. The transaction was formalized by an agreement, the total value of which is 96,000.0 rubles.

After moving, I submitted the following documents to the organization:

• service agreement;
• tickets for moving to Moscow by train in a compartment car (for yourself and your spouse).

The accountant took into account the following amounts:

• the full cost of railway travel for the applicant and husband;
• the cost of transporting property at railway tariffs in the amount of 16,000.0 rubles.

Thus, out of the money spent, 80,000.0 rubles. the applicant was not compensated. The expenses did not comply with the norms of the current legislation.

Features of payment for the relocation of beneficiaries and family members

The travel of citizens is also subject to strict conditions. Thus, the regulatory documents state that tickets for all types of transport are subject to payment. However, the use of airlines is taken into account when the following condition is met:

• if other modes of transport are not available in the area of ​​departure from the CS regions;
• or there are no railroads or motorways along the way.

Important rules for moving

The law establishes a preference for citizens leaving the territory of the Far North (equalized) to other regions of the Russian Federation. This means that it is impossible to reimburse the expenses for the transportation of baggage and family within the limits of the COP (equivalent).

For example, if a citizen moves for permanent residence from Irkutsk to Vorkuta, then he is not entitled to any money. But for moving to Kaluga, he can receive compensation within legislative norms. Hint: a change of permanent residence address must be documented through the Federal Migration Service (FMS).

Are all pensioners entitled to preferences

The legislation refers to the following privileged groups of the population:

• about pensioners receiving maintenance:
  • according to the age;
  • on state security;
• those who have not concluded employment contracts (not working);
• about members of their families who are dependents of the applicant.

Thus, they will not be able to apply for budgetary funds:

• working pensioners;
• their able-bodied relatives (even the unemployed).

Where to send documents

An application for the allocation of compensation must be submitted:

• dismissed at the last place of service;
• pensioners - to the PFR department at the new place of registration;
• the unemployed - to the employment authorities;
• pregnant women - to the social insurance authorities.

The package of documents includes:

1. identity cards of all family members (passports, birth certificates of children);
2. confirming family ties (certificate of marriage, etc.);
3. travel documents;
4. contract and other papers confirming the transportation of baggage;
5. pensioners additionally attach:
   • a copy of the pension certificate;
   • certificate of registration at the PFR branch at the new place of residence;
6. sometimes required (depending on the situation in the family):
   • adoption court decision;
   • certificate of disability of a loved one;
7. otherwise.

When funds will be paid

Consideration of the application takes some time. Professionals are required to:

• check the package for the authenticity of the certificates provided;
• find out if the applicant has received this type of assistance before;
• determine the legitimacy of the claim.

The actual period of consideration is determined by the local regulations of the payer. So, according to internal instructions, PFR specialists are entitled to 30 days to study the papers and make a decision. After this period, the applicant is sent a written reasoned response (within three days):

• on the satisfaction of the application;
• on refusal with an indication of objective reasons.

An unreasonable refusal may be appealed in court. Federal authorities, as a rule, make a transfer of money within a month. Organizations working at the expense of local budgets can extend the payment period, citing lack of funding.

Last changes

Our experts monitor all changes in legislation in order to provide you with reliable information.

New edition Art. 169 of the Labor Code of the Russian Federation

When an employee moves, by prior agreement with the employer, to work in another locality, the employer is obliged to reimburse the employee:

expenses for the relocation of the employee, his family members and transportation of property (except for cases when the employer provides the employee with appropriate means of transportation);

expenses for settling in a new place of residence.

The procedure and amount of reimbursement of expenses when moving to work in another locality for employees who have concluded an employment contract for work in federal government bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions are determined by the regulatory legal acts of the Government of the Russian Federation.

The procedure and amount of reimbursement of expenses when moving to work in another locality for employees who have concluded an employment contract for work in state bodies of the constituent entities of the Russian Federation, employees of territorial compulsory medical insurance funds or state institutions of the constituent entities of the Russian Federation, persons working in bodies local government, employees of municipal institutions are determined, respectively, by the regulatory legal acts of the bodies state power subjects of the Russian Federation, regulatory legal acts of local governments.

The procedure and amount of reimbursement of expenses when moving to work in another area to employees of other employers are determined collective agreement or local normative act or by agreement of the parties to the employment contract, unless otherwise provided by this Code, by other federal laws and other regulatory legal acts of the Russian Federation.

Commentary on Article 169 of the Labor Code of the Russian Federation

Article 169 of the Labor Code of the Russian Federation obliges the employer, in the event of an employee moving to work in another locality, to reimburse him for a number of expenses.

Another commentary on Art. 169 of the Labor Code of the Russian Federation

1. Expenses incurred when moving to another locality are compensated to the employee if there was a preliminary agreement on the move between the employee and the employer. In this case, the employer is obliged to reimburse the employee for the expenses incurred by him in connection with the move. The procedure for reimbursement of expenses and the amount to be reimbursed are determined by agreement of the parties to the employment contract; there is no minimum amount of compensation.

2. Article 169 of the Labor Code of the Russian Federation provides for compensation to an employee in connection with the relocation of two types of expenses: the actual relocation and the arrangement in a new place. Because Art. 169 of the Labor Code of the Russian Federation does not mention the payment of a lump-sum allowance to an employee and members of his family, as well as wages for the days of collection on the road and settling in a new place, these amounts are reimbursed only by agreement of the parties to the employment contract.

3. Reimbursement of moving expenses may be related to:

With the transfer of an employee to work in another area;

With employment in an organization located in another area;

With the transfer of the organization with which the employee has an employment contract to another location.

4. The amounts of these types of compensation, as well as other types of compensation and their amounts are determined by agreement of the parties to the employment contract.

5. The amount of compensation for expenses when moving to another locality for employees of organizations financed from the federal budget is established by Decree of the Government of the Russian Federation of April 2, 2003 N 187 (SZ RF. 2003. N 14. Art. 1285). They are compensated for:

Relocation expenses;

The cost of transporting property;

Arrangement expenses.

6. Relocation expenses consist of travel expenses for the employee himself, his family members, as well as luggage transportation. These expenses are reimbursed if the employer does not provide the employee with transport for travel and (or) transportation of luggage.

The family members of the employee whose travel expenses are compensated include the husband, wife, as well as children and parents of both spouses who are dependent on him and live with him.

If higher amounts of compensation are not established by agreement of the parties, the cost of travel is subject to compensation: by rail - in a compartment car of a fast branded train; by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive service passengers, in a category II cabin of a river vessel of all lines of communication, in a category I cabin of a ferry vessel; by air - in the economy class cabin; by car- in a public vehicle (except for a taxi).

In the absence of travel documents confirming the expenses incurred, reimbursement is made in the amount of the minimum fare: by rail - in a second-class carriage of a passenger train; by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of category III of a river vessel of all lines of communication; by road - in a general type bus.

Baggage transportation is paid at the rate of 500 kg for the employee himself and 150 kg for each moving family member, subject to the carriage of luggage by rail, water and road transport (public). In the absence of these modes of transport, the costs of transporting this property by air from the nearest railway station to the place of work or from the nearest sea or river port open for navigation at a given time can be paid. By agreement of the parties, the actual costs of transporting property in a larger amount may be paid.

The cost of travel of family members and the transportation of their property is paid if they move to a new place of residence of the employee before the expiration of one year from the date of his move.

Travel and baggage costs are not reimbursed if the employer provides the employee with appropriate means of transportation.

7. Expenses for settling in a new place of residence are reimbursed at the rate of the official salary of the employee at his new place of work for the employee himself and a quarter of the indicated amount for each member of his family moving with him.

8. Article 169 of the Labor Code of the Russian Federation does not indicate the obligation of the employer to pay the employee per diem for the time spent on the road, therefore these amounts are paid only by agreement of the parties. In organizations financed from the federal budget, their amount is 100 rubles. for each day you travel. Daily allowance is paid only to the employee himself.

9. The employee is obliged to return in full the funds paid to him in connection with moving to work in another locality, in the following cases:

a) if he did not show up for work or refused to start work without a good reason;

b) if before the expiration of the period of work stipulated during the transfer, assignment or hiring, and in the absence of a specific period - before the expiration of one year of work, he resigned for own will without good reason or was dismissed for guilty actions, which, in accordance with the law, were the basis for termination of the employment contract.

An employee who does not show up for work or refuses to start work for a good reason must return the funds paid to him, minus travel expenses already incurred.

10. Graduates are also entitled to the above compensations educational institutions middle and higher vocational education who studied on the basis of an agreement on targeted contractual training of specialists who go to work in accordance with a concluded contract outside their place of permanent residence, as well as members of their families (see Decree of the Government of the Russian Federation of September 19, 1995 (SZ RF. 1995. N 39 3777)).

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Employment contract (relationship)

when moving from another region

Effective business without competent personnel management today is hardly possible. Therefore, any employer sooner or later has to deal with the movement or transfer of employees to another job. If the organization has a branch network, then the transfer of an employee to another job may be associated with the latter's relocation to another area. Labor relations when moving from another region have their own specifics, which we will discuss in this article.

There are several objective reasons that, within the framework of the existing labor relations between an employee and an employer may require the employee to move to another location. So, the relocation of an employee can be associated with:

– with its transfer to a branch, representative office or other structural subdivision firms located in another area;

- with moving to another locality of the organization itself.

In addition, the relocation of an employee may be associated with the conclusion of an employment contract with a new employer located in a different area, or with employment young specialist, trained in the order of targeted contract training. True, in these cases we are talking about a move that is carried out outside the framework of labor relations: in the first case, the transfer is carried out through dismissal, and in the second, we are talking about a potential employee of the organization with whom it is only planned to conclude an employment contract.

Moving an employee to another region, carried out in the interests of the employer, actually means for the employee of the company his transfer to another permanent job. Therefore, before drawing up documents on the transfer of an employee to a new permanent job, the employer should obtain his written consent, these are the requirements of Article 72.1 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation).

the written consent of the employee to the transfer and moving to a new place of work is a documentary confirmation of the preliminary agreement between the employee and the organization for the move. The existence of such an agreement between the parties to the employment agreement is very important and here's why.

Changing the place of residence, moving and settling in a new place is troublesome and very costly. However, in this case, the employer must bear all the expenses of the employee for moving to a new place of work, as indicated by article 165 of the Labor Code of the Russian Federation.

From said article labor law it follows that an employee moving to a new place of work, in addition to the general guarantees and compensations established by labor law, is subject to the guarantees and compensations established by Article 169 of the Labor Code of the Russian Federation.

By virtue of the said article, when an employee moves, by prior agreement with the employer, to work in another locality, the employer is obliged to reimburse the employee:

– expenses for the relocation of the employee, members of his family and the transportation of property (except for cases when the employer provides the employee with appropriate means of transportation);

- the cost of settling in a new place of residence.

The procedure and amount of reimbursement of expenses when moving to work in another locality for employees who have concluded an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions are determined by regulatory legal acts of the Government of the Russian Federation.

The procedure and amount of reimbursement of expenses when moving to work in another locality for employees who have concluded an employment contract for work in state bodies of the constituent entities of the Russian Federation, employees of state institutions of the constituent entities of the Russian Federation, persons working in local governments, employees of municipal institutions are determined accordingly by the regulatory legal acts of the bodies state power of the constituent entities of the Russian Federation, regulatory legal acts of local governments.

The procedure and amount of reimbursement of expenses when moving to work in another area for employees of other employers are determined by a collective agreement or a local regulatory act or by agreement of the parties to an employment contract, unless otherwise established by the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation.

As you can see, the Labor Code of the Russian Federation does not limit the employer to any maximum amount of reimbursement of expenses associated with the move. The exception is set only for organizations public sector. For example, federal state institutions in order to reimburse the costs of moving, they must be guided by the reimbursement standards established by Decree of the Government of the Russian Federation dated April 2, 2003 No. 187 "On the amount of reimbursement of expenses when moving to work in another locality for employees who have concluded an employment contract for work in federal state bodies, employees of state extrabudgetary funds of the Russian Federation and federal state institutions" (hereinafter referred to as Resolution No. 187).

As follows from Resolution No. 187, reimbursement of expenses when moving to work in another locality (that is, to a locality outside the administrative-territorial boundaries of the corresponding settlement (paragraph 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 "On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation")) to employees of federal state institutions, is carried out in the following amounts:

expenses for the relocation of the employee and his family members (including payment for services for issuing travel documents, expenses for the use of bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel:

- by rail - in a compartment car of a fast branded train;

- by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of the II category of a river vessel of all lines of communication, in the cabin of the I category of a ferry vessel;

– by air – in the economy class cabin;

- by road - in a public vehicle (except for a taxi).

If there are no travel documents confirming the travel expenses, then the reimbursement is made in the amount of the minimum fare:

- by rail - in a reserved seat car of a passenger train;

- by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of category III of a river vessel of all lines of communication;

- by road - in a general type bus;

expenses for the transportation of property by rail, water and road transport (general use) in the amount of up to 500 kilograms per employee and up to 150 kilograms for each moving member of his family - in the amount of actual expenses, but not higher than the tariffs provided for the transportation of goods (cargo luggage) by rail transport.

Keep in mind that in the absence of these modes of transport, expenses for the transportation of property by air from the nearest railway station to the place of work or from the nearest sea or river port that is open for navigation at this time are reimbursed.

Note!

In the event that a federal government agency provides an employee with appropriate means of transportation, then the above moving costs will not be reimbursed to them.

In addition to travel and baggage costs, the federal government agency must reimburse the worker for settling costs and per diems.

According to Decree No. 187, reimbursement of expenses for settling in a new place of residence is:

- for an employee - in the amount of a monthly official salary (monthly tariff rate) at his new place of work;

- for each moving member of his family - in the amount of one fourth of the official salary (one fourth of the monthly tariff rate) at the new place of work of the employee.

The per diem is paid at the rate of 100 rubles for each day of being on the way to a new place of work.

Note!

Decree No. 187 limits not only the amount of compensation, but also the period during which the federal state institution is obliged to reimburse the costs of moving the employee's family members and transporting their property, as well as arranging them at a new place of residence. These expenses are reimbursed by the institution only if the employee's family members move to the place of his new residence before the expiration of one year from the date of the actual provision of housing to him.

For reference: Article 2 of the Family Code of the Russian Federation includes only spouses, parents (adoptive parents) and children (adopted) as family members.

We would like to draw your attention to the fact that if it is not possible to accurately determine the amount of reimbursable expenses in connection with the employee's relocation to work in another locality, then an advance payment is issued to him, by prior agreement with the employer.

Keep in mind that paragraph 6 of Decree No. 187 obliges the employee to fully return the funds paid to him in connection with moving to work in another locality, if:

- he did not start work in set time Without good reason;

- he, before the end of the term of work determined by the employment contract, and in the absence of a certain period, before the expiration of one year of work, resigned of his own free will without good reason or was dismissed for guilty actions, which, in accordance with the legislation of the Russian Federation, were the basis for termination of the employment contract.

In the event that the employee did not show up for work or refused to start work for a good reason, he is obliged to return the funds paid to him, minus the expenses incurred for moving him and his family members, as well as for transporting property.

Note!

Paragraph 7 of Decree No. 187 limits the scope of its application - the norms of this normative document do not apply to categories of employees for whom, in accordance with the legislation of the Russian Federation, other amounts of reimbursement of expenses are provided for when moving to work in another area.

So, for example, the norms of Decree No. 187 do not apply to employees of federal state institutions - northerners.

The procedure for compensating expenses associated with the relocation of persons who have concluded labor contracts with employers located in the regions of the Far North and areas equivalent to them, and who arrived in accordance with these contracts from other regions of the Russian Federation, is determined by Articles 326 of the Labor Code of the Russian Federation, 35 of the Law of the Russian Federation dated February 19, 1993 No. 4520-1 "On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Localities" (hereinafter - Law of the Russian Federation No. relocation is reimbursed in a different amount.

It must be said that from the point of view of labor law, the reimbursement of expenses for moving an employee to a new place of work in accordance with Article 164 of the Labor Code of the Russian Federation is recognized as compensation, that is, it is a cash payment made in order to reimburse employees for the costs associated with the performance of their labor duties. This is confirmed by the Ministry of Finance of Russia in its letter dated January 17, 2006 No. 03-03-04 / 1/30.

The qualification of these cash payments as compensation in the sense of Article 164 of the Labor Code of the Russian Federation is of decisive importance in terms of their taxation on personal income, the procedure for calculating and paying which is established by the norms of Chapter 23 "Income Tax on Individuals" of the Tax Code of the Russian Federation (hereinafter - TC RF).

Recall that paragraph 3 of Article 217 of the Tax Code of the Russian Federation exempts from personal income tax all types established by the current legislation of the Russian Federation, legislative acts constituent entities of the Russian Federation, by decisions of representative bodies of local authorities compensation payments(within the limits established in accordance with the legislation of the Russian Federation) related, among other things, to the fulfillment by the taxpayer of labor duties (including moving to work in another area and reimbursement of travel expenses).

Consequently, the amounts reimbursed by the organization for the cost of travel of the employee and members of his family to the place of work, made in connection with his moving to work in another locality, are not subject to personal income tax in the amount established by agreement of the parties to the employment contract. The same opinion on this issue is shared by the Ministry of Finance of Russia in its clarifications. In particular, this point of view was expressed by him in a letter dated November 18, 2014 No. 03-04-06/58173, in a letter dated May 15, 2013 No. 03-03-06/1/16789 and others.

Note that they are not subject to personal income tax on the basis of paragraph 3 of Article 217 of the Tax Code of the Russian Federation and compensation for expenses associated with the relocation of persons who have concluded employment contracts for work in organizations located in the Far North and equivalent areas, moreover, in the amounts established by Articles 326 of the Labor Code RF, 35 of the Law of the Russian Federation No. 4520-1, which follows from the letter of the Ministry of Finance of the Russian Federation dated April 8, 2005 No. 03-05-01-04 / 92.

Note!

The provisions of Article 169 of the Labor Code of the Russian Federation, as stated in the letter of the Ministry of Finance of Russia dated June 30, 2014 No. 03-04-06 / 31385, apply when the employee, in agreement with the employer, moves from one place of work where he performed his labor obligations to another job with the same employer. At the time of moving to work in another locality, an individual must be in an employment relationship with the same employer, by agreement with which he is moving from one place of work with this employer to another place of work located in another locality.

Therefore, in the case of hiring a new employee and paying for travel to his place of work specified in the employment contract, as well as expenses for settling in a new place of residence, the amount of this payment is the income of this employee received in kind, and, accordingly, is subject to personal income tax in the established okay. This is also stated in the letter of the Ministry of Finance of Russia dated July 14, 2009 No. 03-03-06 / 2/140.

You should also pay attention to the fact that in paragraph 3 of Article 217 of the Tax Code of the Russian Federation, only the costs of moving an employee are directly named and nothing is said about whether they include the costs of renting housing! Naturally, in such a situation, the regulatory authorities working for the treasury insist that the amount of compensation to the employee for the cost of renting housing cannot be considered as compensation associated with the move. This approach of controllers equates the reimbursed costs of renting housing to the income of an individual subject to personal income tax in the general manner. It is this point of view that is stated in the letters of the Ministry of Finance of Russia dated July 13, 2009 No. 03-04-06-01 / 165, dated February 13, 2012 No. 03-04-06 / 6-35, dated May 15, 2013 No. 03-03 -06/1/16789.

The arbitrators do not agree with this approach, as evidenced by the decision of the FAS of the East Siberian District of September 11, 2013 in case No. A19-2330 / 2013, the decision of the FAS of the Moscow District of March 21, 2011 No. KA-A40 / 1449-11 in the case No. A40-36395 / 10-107-192, decision of the Federal Antimonopoly Service of the Volga-Vyatka District of June 24, 2008 in case No. A43-28282 / 2007-37-943 and others.

This is with regard to employee taxes, now a few words about the taxation of these amounts by the employer.

Organizations that pay income tax, when calculating the said tax, are guided by the provisions of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation. It follows from the norms of this chapter that the taxable expenses of the taxpayer include expenses that meet the criteria of Article 252 of the Tax Code of the Russian Federation, and are not directly named in Article 270 of the Tax Code of the Russian Federation. Therefore, if the amounts of compensation paid are related to the receipt of income, are justified and documented, then the organization has the right to take them into account for tax purposes. This is also confirmed by subparagraph 5 of paragraph 1 of article 264 of the Tax Code of the Russian Federation, according to which the amounts of paid lifting allowances within the limits established in accordance with the legislation of the Russian Federation are included in other expenses of the taxpayer related to production and sale.

Note!

Chapter 25 of the Tax Code of the Russian Federation does not decipher the concept of "lifting", but the financiers in their letter dated May 26, 2008 No. 03-04-06-01 / 140 explain that for tax purposes, lifting should be understood as compensatory amounts paid by the employer in accordance with the legislation of the Russian Federation when an employee moves to work in another area (lifting allowance).

Moreover, as we have already noted, public sector organizations - federal state institutions, state institutions of the constituent entities of the Russian Federation, municipal institutions when paying the lifting allowance, they must be guided by the compensation rates provided for by the regulatory legal acts of the Government of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments, respectively, and all other companies - by the amount of compensation established by the parties to the employment contract (collective agreements).

Keep in mind that the lifting standards for employees of "northern" companies - for persons who have concluded labor contracts for work in organizations located in the regions of the Far North and equivalent areas, and who arrived in accordance with these contracts from other regions of the Russian Federation, are established article 326 of the Labor Code of the Russian Federation and article 35 of the Law of the Russian Federation No. 4520-1.

Financiers give similar explanations in this regard in their letters dated May 15, 2013 No. 03-03-06 / 1/16789, dated February 13, 2012 No. 03-04-06 / 6-35, dated November 23, 2011 No. 03- 03-06/1/773. The arbitrators also agree with this approach, as indicated by the decision of the FAS of the Moscow District dated June 3, 2009 No. KA-A40 / 4697-09-2 in case No. A40-34897 / 08-117-96.

By the way, we recommend that organizations payers of income tax pay attention to the letter of the Ministry of Finance of Russia dated May 26, 2008 No. in the region of the Far North, in another locality also located in the Far North. In such a situation, financiers believe that the employer also has the right to take into account for tax purposes the costs of moving the employee, if the amount of such compensation is provided for by the employment contract.

If, when moving to another locality, the organization pays the employee the cost of renting housing, then the organization has a chance to take into account such amounts for tax purposes. Such a conclusion can be drawn on the basis of the clarifications of the Ministry of Finance of Russia contained in the letter dated December 18, 2007 No. 03-03-06/1/874. It considers the situation when an organization invited an employee from another subject of the Russian Federation to work. According to the employment contract, she reimburses him for the monthly expenses under the contract for renting a dwelling (with the exception of utilities), while the amount of compensation cannot exceed 0.5 of the salary. When asked whether these expenses are taken into account when calculating income tax, the Ministry of Finance replies that the costs of paying for the rental of housing, reimbursed by a Russian organization to its employee, Russian organization the right to take into account for tax purposes the profits of organizations in the amount not exceeding 20% ​​of the amount of wages.

Note!

If the employer compensates the costs of moving and settling to a person with whom he is not yet associated with labor relations, then such expenses of the organization are not taken into account for tax purposes. This is due to the fact that prior to the conclusion individual of the employment contract, he is not an employee of this organization, and, as a result, the employer does not have an obligation to reimburse him for the costs of moving. This opinion of the tax authorities is stated in the letter of the Federal Tax Service of Russia for the city of Moscow dated February 18, 2008 No. 20-12 / 015139.

I agree with this point of view of the fiscal authorities and the Ministry of Finance of Russia, as evidenced by its letter dated July 23, 2009 No. 03-03-05 / 138. Yes, it is really impossible to recognize the amount of compensation to a potential employee as lifting, since they are paid only within the framework of already existing labor relations. At the same time, the organization can take them into account as labor costs on the basis of paragraph 25 of Article 255 of the Tax Code of the Russian Federation. This is what the Ministry of Finance of Russia recommends doing in such a situation in its letter dated July 23, 2009 No. 03-03-05 / 138. Do not forget to specify the procedure for reimbursement of expenses in the employment contract with the employee being hired!

Recall that organizations are recognized as payers of insurance premiums:

- compulsory pension insurance;

- for compulsory social insurance for temporary disability and in connection with motherhood;

- Compulsory health insurance.

The procedure for their calculation and payment is determined by the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law No. 212-FZ).

Based on paragraph 1 of Article 9 of Law No. 212-FZ, an organization that reimburses expenses associated with moving an employee to a new place of work, in the amount determined by the employment contract, does not have an obligation to accrue insurance premiums for compulsory types of social insurance.

Keep in mind that for expenses such as employee housing, insurance premiums will have to be charged, since this type of reimbursable expenses is not named in Article 169 of the Labor Code of the Russian Federation and, accordingly, cannot be considered as compensation established by law related to the performance of labor duties by an employee. Although there are examples of judicial practice in which the courts indicate that the cost of renting housing when moving to a new place of work is included in the cost of settling down. As an example, we can cite the decision of the Federal Antimonopoly Service of the Moscow District dated September 6, 2007, September 13, 2007 No. KA-A40 / 9054-07 in case No. A40-75099 / 06-107-471, in which the court indicated that renting a house is an integral part of settling in a new place of residence, which means that the accommodation of non-resident workers hired for a season or for a certain period is compensation to the employee when moving to a new place of work. Despite the fact that in this court decision, the cost of renting housing was the subject of a dispute on the unified social tax, today, according to the author, this decision can also be used in terms of paying insurance premiums for compulsory types of social insurance.

Apart from tax accounting reimbursement for travel expenses without fail reflected in the organization's financial statements.

The payment of the amount of compensation for expenses for the relocation of an employee, provided for by an employment contract, is recognized for the organization as expenses for ordinary activities, on the basis of which the cost of goods manufactured, work performed, services rendered is formed. This is indicated by paragraphs 5 and 9 of the Regulations on Accounting "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.

Chart of accounts accounting financially - economic activity organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, to summarize information on all types of settlements with employees of the organization, except for payroll settlements and settlements with accountable persons, account 73 "Settlements with personnel for other operations".

The amount of expenses associated with the move is reflected in the debit of the production cost accounts (20 "Main production", 26 "General expenses", 44 "Sales expenses" and others) in correspondence with the credit of account 73 "Settlements with personnel for other operations" . The payment of the amount of compensation is reflected in the debit of account 73 "Settlements with personnel for other operations" in correspondence with account 50 "Cashier".

We will consider the procedure for reflecting reimbursement of expenses when moving from another region in accounting on a specific example.

Example

According to the terms of the supplementary agreement to the employment contract, an organization located in the city of Krasnoyarsk compensates the employee for the costs associated with his moving to the place of business of the branch of the organization established in another city (Tomsk), namely:

– expenses for the travel of an employee and members of his family from Krasnoyarsk to Tomsk in a compartment car of a branded fast train in the amount of 15,000 rubles;

– expenses for the transportation of property in the amount of 7,500 rubles;

- the cost of settling in a new place of residence in the amount of two monthly official salaries(90,000 rubles);

– daily allowance in the amount of 300 rubles (for three days of travel).

The organization issued an advance payment for the move in the amount of 35,000 rubles.

In the accounting of an organization, data business transactions will be displayed as follows:

- 35,000 rubles - an advance payment was issued to the employee for moving to the place of work;

Debit 26 "General expenses" Credit 73 "Settlements with personnel for other operations"

- 112,800 rubles - reflects the amount of actual expenses for moving an employee to a new place of work (15,000 rubles + 7,500 rubles + 90,000 rubles + 300 rubles);

Debit 73 "Settlements with personnel for other operations" Credit 50 "Cashier"

- 77,800 rubles - the amount of the difference between the actual expenses incurred for moving and the amount of the previously issued advance payment was paid to the employee (112,800 rubles - 35,000 rubles).

Concluding the article, we note that an employee to whom the employer offers to move to another region may refuse such an opportunity.

Note!

An employee's refusal to be transferred to a branch, representative office or other structural subdivision of the company located in another locality cannot be grounds for terminating the employment contract with the employee if the employer himself does not move to this locality!

If the employer himself moves to another locality, and the employee refuses to move, then the employment contract with him is terminated. The procedure for terminating an employment contract in connection with the employee's refusal to transfer to another job together with the employer is determined by article 72.1 of the Labor Code of the Russian Federation.

Since the transfer of an employee to work in another locality is a change in the terms of the employment contract determined by the parties, if the employee refuses to be transferred to work in another locality, together with the employer, the labor contract with him is terminated in accordance with clause 9 of part 1 of article 77 of the Labor Code of the Russian Federation.

Based on the written refusal of the employee, an order (instruction) is issued to terminate (cancel) the employment contract with the employee (dismissal). Recall that the unified form of this document (form No. T-8) was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment."

The employee must be familiarized with the order (instruction) of the employer to terminate the employment contract against signature, this is indicated by article 84.1 of the Labor Code of the Russian Federation.

If the order (instruction) to terminate the employment contract cannot be brought to the attention of the employee or the employee refuses to get acquainted with it against signature, then an appropriate entry is made on the order (instruction).

Based on the dismissal order, a corresponding entry is made in the personal card (unified form No. T-2).

Upon termination of the employment contract at the initiative of the employer, the laid-off employee is paid severance pay, minimum size which is determined by the Labor Code of the Russian Federation.

According to Article 178 of the Labor Code of the Russian Federation, upon termination of an employment contract due to the employee’s refusal to be transferred to work in another locality together with the employer, he is paid a severance pay in the amount of two weeks of average earnings.

Note that an employment contract or a collective agreement may also establish increased amounts of severance pay.

One of the participants in the Glavbukh magazine forum for the first time faced the need to compensate an employee for the so-called lifting. What is the best way to document such payments so that there are fewer problems with taxes? This question caused a very lively discussion.

Accountant question

An employee who has moved from another city needs to pay a lift (including reimbursement of travel expenses). But he did not save the documents confirming the expenses for the move (tickets, luggage receipts, etc.). Will it be possible in this situation to take into account lifting when calculating income tax? Will they have to charge UST, personal income tax and contributions from them?

What was advised on the forum

One of the fellow accountants recalled that there is a Decree of the Government of the Russian Federation dated April 2, 2003 No. 187 “On the amount of reimbursement by organizations financed from the federal budget for expenses to employees in connection with their moving to work in another locality.” But he immediately clarified that it applies only to state employees, and ordinary companies should not apply it. And he suggested that it is possible to recognize expenses if they are provided for in the employment contract and there are documents confirming travel expenses.

Then the author of the question reasoned: since there are no documents, it is better to pay the payment as material assistance. But he was dissuaded from this option - it will not work to take into account such an expense when calculating income tax. Moreover, from the amount financial assistance exceeding 4000 rubles. per year, you need to pay personal income tax (paragraph 28 of article 217 of the Tax Code of the Russian Federation).

Another colleague decided that in the absence of travel documents, compensation to an employee for travel expenses can be taken into account in the amount of the minimum cost of travel (by rail, water or road, and if necessary, by plane).

Editorial comment

Article 169 of the Labor Code of the Russian Federation is devoted to situations when an employee moves to work in another area by prior agreement with the employer. It obliges the company to reimburse the relocated employee for the following expenses:

• - to move the employee and his family members;
• - for the transportation of property;
• - to set up in a new place of residence.

The company has the right to establish the specific amounts of compensation payments on its own, indicating them in the employment contract. As the forum participants rightly noted, the lifting standards for commercial organizations have not been established.

Thus, the author of the question on the forum needs to see how the corresponding paragraph is worded in labor contract with an employee. If the condition for the payment of lifting is not provided there, an additional agreement can be concluded. But it must be dated the day before the employee moved to a new place of work.

Most often, the employment contract provides for a one-time fixed compensation for the costs of moving and settling in (for example, in the amount of 0.5 salary). In some cases, a monthly reimbursement of the employee's living expenses is added to it. We will answer in order all questions about the taxation of such payments.

Is it possible to take into account lifting when calculating income tax

It is possible to recognize such payments as expenses that reduce tax profit. Subparagraph 5 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation allows this to be done. The Code classifies the amount of allowances paid to employees as other expenses related to production and sales. Please note: you can write off the lifting amounts only after the actual payment (regardless of the method by which the organization determines income and expenses). This follows from subparagraph 4 of paragraph 7 of Article 272 and paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

An important subtlety: the Tax Code of the Russian Federation allows you to take into account lifting "within the limits established in accordance with the legislation of the Russian Federation." The specialists of the Ministry of Finance of Russia explained that this refers to the dimensions that the employer approved in the employment contract with the employee. And they immediately reminded: these sizes must comply with paragraph 1 of Article 252 of the Tax Code of the Russian Federation, that is, they must be economically justified.

The company itself sets the rate for writing off lifting. It would seem that with proper documentation, there should be no problems with writing off lifting. But practice shows that when checking, the accountant must be ready to reasonably prove to the inspectors that the costs of reimbursing employees who have moved are really economically justified.

Representatives of the Federal Tax Service may have doubts when these expenses exceed the norms established for state employees in the aforementioned Decree of the Government of the Russian Federation of April 2, 2003 No. 187. The fact is that earlier the Ministry of Finance of Russia required for a long time that when calculating income tax these norms were guided not only by state institutions, but also by commercial organizations (see, for example, letter dated May 26, 2008 No. 03-04-06-01 / 140).

Now the financial department has refused this position. But some tax inspectors in the field believe that the "extra" costs are not economically justified. And they “remove” them on this basis. If you encounter such claims, remind the tax authorities that they have no right to assess the rationality of the company's costs. And to confirm the justification of expenses, it is enough that they arose as a result of activities aimed at generating income (determinations of the Constitutional Court of the Russian Federation dated June 4, 2007 No. 320-O-P and dated June 4, 2007 No. 366-O-P) . You can also refer to the decision of the Federal Antimonopoly Service of the Moscow District of June 3, 2009 No. KA-A40 / 4697-09-2. In it, the judges confirmed that the norms of the Decree of the Government of the Russian Federation of April 2, 2003 No. 187 have nothing to do with non-budgetary organizations.

Compensation for new employees is safer to ignore. Unfortunately, the initiator of the discussion on the forum did not specify under what circumstances the company reimburses the employee for the costs of moving. However, it is of great importance for tax accounting of expenses. According to the Ministry of Finance of Russia, Article 169 of the Labor Code of the Russian Federation is applicable only if the following conditions are simultaneously met:

• - lifting allowances are paid to an employee of the organization with whom an employment contract has already been concluded;
• -at the moment moving to a new place of work, he already performed his labor duties for the same employer at the old place of work.

But what if the company invited a new specialist from another city to work and at the time of his move, an employment contract has not yet been concluded? In this case, take into account the payment to the moving employee as part of lifting specialists The Ministry of Finance of Russia is not allowed. They are sure that subparagraph 5 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation is not applicable to this situation. This follows, in particular, from the letter of the Ministry of Finance of Russia dated July 14, 2009 No. 03-03-06 / 2/140.

Based on this letter, the IFTS employees believe that the relocation fee for a new employee cannot be taken into account in tax expenses basically. If the company is not ready for litigation, it is better to follow this approach.

But in fairness, we note: if you wish, you can argue with tax inspectors. In this case, you can go one of two ways. The first is to prove that the costs of the above payments are economically justified. Let's say because new employee has a unique qualification. Under such circumstances, the payment of moving costs can be taken into account in accordance with subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. The second way is to disagree with the Russian Ministry of Finance and write off the costs as part of the lifting. In this case, it is better to issue an official invitation to the employee. It can be done backdating. This document will confirm the cost of travel compensation - we were assured of this in Rostrud (see below). However, even the presence of an invitation will not protect the company from the claims of the Federal Tax Service. And you will most likely have to defend the costs in court.

The Ministry of Finance does not classify the cost of renting housing as a lift. According to experts from the financial department, these expenses are not provided for in subparagraph 5 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. This follows from the letter of the Ministry of Finance of Russia dated July 13, 2009 No. 03-04-06-01 / 165. In it, officials also propose to take into account such costs as part of the cost of wages under Article 255 of the Tax Code of the Russian Federation. To do this, it is necessary, firstly, that the payment to the employee for accommodation be indicated in the labor (or collective) agreement. Secondly, for the employee to write a written application with a request to pay him part of the earnings in non-monetary form. And thirdly, that this part in each month does not exceed 20 percent of the accrued salary (Article 131 of the Labor Code of the Russian Federation).

Note that this point of view can also be argued. But it makes sense to do this only if the representatives of the company are ready to defend its interests in court. Here are the arguments. Payment of expenses for renting housing to relocated employees is essentially compensation (Article 164 of the Labor Code of the Russian Federation). In addition, it can be attributed to payments related to settling in a new place. Such payments are mentioned in article 169 of the Labor Code of the Russian Federation. This means that when calculating income tax, they can be taken into account as part of the lifting (Resolution of the Federal Antimonopoly Service of the Urals District of January 9, 2007 No. Ф09-11484 / 06-С2).

UST, personal income tax, pension contributions and contributions for "injuries"

The answer to the question of whether payments to a relocated employee should be subject to "salary" taxes depends on how these payments are taken into account when calculating income tax.

If payments are written off as part of lifting, it is not necessary to accrue personal income tax, UST, pension contributions from their amount. After all, these payments are established by law compensation. The Ministry of Finance of Russia confirmed this in a letter dated July 14, 2009 No. 03-03-06 / 2/140. You will also not have to pay premiums for insurance against accidents and occupational diseases.

As we said above, the Ministry of Finance of Russia does not include payment for relocation to new employees as compensation. Therefore, officials demand to withhold personal income tax from such payments. This position can only be challenged in court (an example of a decision in favor of the company is the decision of the Federal Antimonopoly Service of the Urals District dated January 9, 2007 No. Ф09-11484 / 06-С2). It is not necessary to accrue UST, pension contributions and “injury” contributions from payments to new employees (clause 1, article 236 of the Tax Code of the Russian Federation, clause 2, article 10 of the Federal Law of December 15, 2001 No. 167-FZ, clause 3 Rules approved by the Decree of the Government of the Russian Federation of March 2, 2000 No. 184). After all, we are talking about reimbursement of expenses that a person incurred before an employment contract was concluded with him.

And in conclusion - about the reimbursement of expenses for hiring housing by employees. The Ministry of Finance of Russia requires such payments to be subject to personal income tax, UST and pension contributions. This is motivated by the fact that exemption from these taxes is provided only for the costs of moving and settling. Specialists of the financial department do not consider paying the costs of renting housing to be such (letter of the Ministry of Finance of Russia dated July 13, 2009 No. 03-04-06-01 / 165). The company has a chance to prove the illegality of this approach only in court (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 24, 2008 No. A43-28282 / 2007-37-943). Note that this approach does not apply to accident insurance premiums. Clause 10 of the List approved by Decree of the Government of the Russian Federation of July 7, 1999 No. 765 directly allows not to accrue these contributions from the compensation of housing expenses to relocated employees.

13.06.2017 "Calculation", June 2017

Anna Manaenkova
lawyer

In any company, it may be necessary to transfer employees to other regions. Anna Manaenkova, a lawyer, found out what actions an employer needs to take in order to competently draw up such a transfer in accordance with the law law firm"A PRIORITY".

The transfer of an employee to work in another locality together with the employer is regulated by Article 72.1 of the Labor Code of the Russian Federation. Translation should be understood as a permanent or temporary change labor function employee and (or) the structural unit in which the employee is employed (if the structural unit was specified in the employment contract), while continuing to work in the same company, as well as transferring to work in another area together with the employer. Transfer to another job is allowed only with the written consent of the employee, with the exception of cases provided for in parts 2 and 3 of Article 72.2 of the Labor Code of the Russian Federation (such as fire, industrial accident, industrial accident, flood, famine, etc.). According to the legislation, the company, if it decides to move to another locality, must take certain actions. Let's take a look at the steps to take.

Informing

First, the company must notify all employees of the transfer of activities to another location and offer employees the transfer together with it. It should be noted that the Labor Code of the Russian Federation does not specifically and precisely determine the time frame and in what form the company must notify the decision and offer employees to transfer to another locality. Therefore, in practice, many employers, guided by Article 74 of the Labor Code of the Russian Federation, warn their employees about the move two months in advance. However arbitrage practice speaks of the fallacy of such a judgment. For example, according to the Appeal ruling of the Nizhny Novgorod Regional Court dated December 13, 2016 in case No. 33-14997 / 2016: “The actions of an employer who has decided to move to another locality are not regulated by the Labor Code of the Russian Federation. Since the procedure for informing employees about the relocation of the employer to another locality while maintaining the previous terms of the employment contract is not defined by law and differs from the procedure provided for in Article 74 of the Labor Code of the Russian Federation, the timing and mechanism for resolving with employees this issue the employer decides on his own.

Due to the fact that the deadline for informing employees about the relocation of the employer to another locality is not fixed at the legislative level, the company must independently determine this period based on the principle of reasonableness.

In my opinion, notice of a company relocation must be served at least one calendar month prior to the proposed date. During this period, if the employee agrees to relocate, the employee will be able to make an informed decision, as well as complete all the necessary preparatory measures for further relocation, or, in case of refusal to relocate, the employee may start looking for a new job.

Preparing a notice

The notice must be in writing and must contain the following information: new address location of the company; the period during which the employee must notify the employer of consent to the transfer or refusal of it; date of commencement of work of the employee in the new place; guarantees provided to the employee in connection with the move; the consequences of the employee's refusal to transfer together with the employer to another locality (in this case, the dismissal of the employee on the grounds provided for in clause 9, part 1, article 77 of the Labor Code of the Russian Federation). The notice must be handed over to each employee of the company under the signature, and in case of refusal to receive the notice by the employer, an appropriate act of refusal must be drawn up.

Formatting a response

The second important action of the employer is obtaining consent. It must be in writing. Obtaining a specific response (consent or refusal) from the relocation worker is extremely important for the employer, since in the future the employee can sue and challenge the actions of the company, and this document will serve as evidence of the legality of the company's actions.

Consider a case from practice: an employee filed a lawsuit to recognize his dismissal under subparagraph “a” of paragraph 6 of part 1 of Article 81 of the Labor Code of the Russian Federation for absenteeism as illegal and reinstatement at work as a deputy CEO. In support of his claims, he indicated that he had been given a notice of transfer from the city of St. Petersburg to work in another locality together with the employer. He had questions, which he stated in his written request to management.

Due to the fact that there were no answers to them, he considered that he might not go to work at the new address of the enterprise. After examining the evidence presented in the case file, the court came to the conclusion that the employer did not receive consent to the transfer, as well as refusal from it, and the labor relations between the parties on the date of the actual relocation of the enterprise - September 1, 2012 - were not terminated. Under such circumstances, the plaintiff continued to be subject to the terms of the employment contract on compliance with discipline and the rules of internal work schedule. Meanwhile, as seen from the case file, the plaintiff did not appear at work both in the city of St. Petersburg and at the new location of the employer, which is confirmed by the acts available in the case file and is not denied by the plaintiff himself. No explanation was received from him regarding his absence from work, documents confirming good reasons he did not show his absence. Based on the foregoing, the court concluded that the plaintiff had indeed committed absenteeism and was rightfully dismissed by the employer. In connection with the foregoing, the court refused to satisfy the claims for recognition of illegal dismissal and reinstatement (Appeal ruling of the Moscow Regional Court of September 30, 2013 in case No. 33-19 078/2013).

Refusal or consent

When the employee is given a notice and a refusal or consent is received from him to transfer to another locality, the company can proceed to further steps to formalize the employment relationship provided for by the Labor Code of the Russian Federation.

If the employee refuses to move to another location with the employer, the company must issue an order to dismiss the employee on the grounds provided for in clause 9 of part 1 of article 77 of the Labor Code of the Russian Federation, but not earlier than the period specified in the notice. In addition, the employer is obliged to pay the employee a severance pay in the amount of two weeks of average earnings, unless a different amount is provided for by the labor or collective agreement (Article 178 of the Labor Code of the Russian Federation). If the employee agrees to the transfer - in accordance with Article 169 of the Labor Code of the Russian Federation, when moving, by prior agreement with the employer, to work in another locality, the company is obliged to reimburse the employee: the costs of moving the employee's family members and transporting property, as well as the costs of settling in a new place residence.

At the same time, the procedure and amount of reimbursement of expenses are determined by a collective agreement or a local regulatory act or by agreement of the parties to an employment contract for employees of other employers, unless otherwise established by the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation (part 4 of article 169 of the Labor Code of the Russian Federation) . To date, the procedure and amount of compensation when moving, in addition to the Labor Code of the Russian Federation, is also regulated by the Decree of the Council of Ministers of the USSR of July 15, 1981 No. 677 “On guarantees and compensations when moving to work in another locality”, in part that does not contradict Article 423 of the Labor Code of the Russian Federation. Expenses for the transportation of property by rail, water and road transport (public) are paid in the amount of up to 500 kilograms for the employee himself and up to 150 kilograms for each moving family member. By agreement of the parties, the actual costs of transporting property in a larger amount may be paid.

Misinterpretation

Please note that in practice there are often cases of incorrect application of labor legislation, when the employer, when changing the location of the company, tries to dismiss the employee due to a refusal to continue working due to a change in the terms of the employment contract determined by the parties (clause 7, part 1, article 77 of the Labor Code of the Russian Federation). However, the relocation of the company to another locality does not fall under the above article of the Labor Code of the Russian Federation. Under organizational or technological conditions labor should be understood as a change in the structure of the organization, the mode of work and rest, the introduction of new production technologies, the improvement of jobs, etc. incorrect wording. The employer, when moving a branch to another locality, fired an employee who refused to transfer under clause 7 of part 1 of article 77 of the Labor Code of the Russian Federation. However, in this case, the grounds for dismissal provided for by clause 9 of part 1 of article 77 of the Labor Code of the Russian Federation were subject to application - the employee’s refusal to be transferred to work in another locality together with the employer. The court, by its decision, changed the wording to the correct one, without, nevertheless, recognizing the dismissal itself as illegal (Decision of the Novy Urengoy City Court of the YaNAO dated January 13, 2012, Appeal ruling of the Yamalo-Nenets autonomous region March 22, 2012 No. 33-550/2012).

In case of violation of the procedure for transferring an employee to work in another locality, the employee may appeal against the actions of the employer in court. An employee can ask the court to recognize the dismissal as illegal, reinstate him at work, at the same time demanding the recovery of moral damages from the company, average earnings for the time of forced absenteeism until the day of reinstatement at work, and compensation for court costs. And if the court establishes the fact of violation by the company of the procedure for transferring an employee, this will lead to additional costs.

It is possible to bring the employer to administrative responsibility for violation of labor legislation (clause 1, article 5.27 of the Code of Administrative Offenses of the Russian Federation). The sanction of this article provides for a warning or the imposition of an administrative fine on officials in the amount of 1000 to 5000 rubles; on the legal entities- from 30,000 to 50,000 rubles.

In practice, cases of incorrect application of labor legislation are not uncommon, when the employer, when changing the location of the company, tries to dismiss the employee because of the refusal to continue working due to a change in the terms of the employment contract determined by the parties.