According to Russian law, the employer is obliged to pay various monetary compensations to the employee upon dismissal.

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They are subject to calculation in accordance with the requirements established in the Labor Code of the Russian Federation. Their size depends on many factors.

What do you need to know?

Dismissal occurs in several stages, the last of which is the receipt by the employee work book as well as monetary compensation.

An employee can mainly apply for:

• wages for the days worked after the last payment;
• compensation payable, if any.

Also, if the local act of the company indicated the presence of the so-called “thirteenth salary”, then it must also be provided to the employee.

The legislative framework

In 2019, the availability of compensation for unpaid leave after the dismissal of an employee was established.

In addition to this compensation, the employee, depending on the situation, may be provided with:

• the amount specified as ;
• salary for days worked at;
• compensation in case of dismissal due to ill health.

In some cases, the employee must be paid. For example, if the dismissal was due to layoffs.

1. To do this, it is worth counting the number of months that have been worked out since the end of the last vacation.
2. The resulting number is multiplied by a factor of 2.33 and rounded up to a whole number.

It is worth clarifying that such a formula is only valid for those organizations that provide employees with vacations of 28 days. Others need to seek help from the labor inspectorate.

If the employer made a settlement with the employee on time, then instead of the amount of payments, the boss is obliged to provide compensation.

To calculate it, you need to know the refinancing rate from the Central Bank (C), as well as the amount of debt (S) and the number of days that have passed since the end of the day of dismissal (D).

After clarifying all the circumstances, it is enough to substitute the values ​​​​into the formula: "C / 100% × 1/300 × S × D".

Is it subject to income tax?

For working employees, income and compensation for unused vacations, as well as severance pay, the amount of which exceeds the established ones by several times, is taxed. Those who retire are exempt from taxes.

Taxation does not provide for personal income tax deductions from income that relate to payments to employees in the event of their dismissal.

The same applies to payments for unused vacations, as well as severance pay. But if the latter was not transferred and was included in the company's income, then the employer is obliged to pay NNP.

Differences from severance pay

As already mentioned, severance pay does not apply to compensation due to its unrelatedness to duration. labor relations.

In fact, such benefits are called cash allowances, since they are intended to temporarily replace wages for work or act as a supplement (if there is a basic income).

A two-week severance pay is available to employees who leave due to:

• conscription for military service;
• refusal to transfer to another position;
• refusal to move with the employer;
• unwillingness to continue working due to changed working conditions.

Question: The organization is taking measures to reduce staff. Employees were warned about the upcoming dismissal on July 1 - two months before the dismissal. The manager and one of the laid-off employees reached an agreement that labor contract with him will be terminated on July 31 - before the expiration of a two-month period with the payment of severance pay and compensation in proportion to the time remaining before the expiration of the notice of dismissal. Is compensation for early dismissal (Article 180 of the Labor Code of the Russian Federation) counted against severance pay and average earnings paid for the period of employment on the basis of Art. 178 of the Labor Code of the Russian Federation?

Answer: The employer has no grounds for offsetting the compensation paid to the employee upon early dismissal in accordance with Art. 180 of the Labor Code of the Russian Federation on account of severance pay and average earnings paid for the period of employment under Art. 178 of the Labor Code of the Russian Federation.
Upon termination of the employment contract for the reduction of staff before the expiration of the notice of dismissal with the written consent of the employee, the payment of additional compensation in the amount of the average salary calculated, in proportion to the time remaining before the expiration of the notice of dismissal, does not deprive the employee of the right to maintain average earnings for the period of employment in accordance with part 1 of Art. 178 of the Labor Code of the Russian Federation.
Therefore, in the described situation, the employer is obliged to pay the employee severance pay in the amount of average monthly earnings and additional compensation for dismissal before the expiration of the notice period. Additional compensation under Art. 180 of the Labor Code of the Russian Federation is calculated as follows: according to production calendar the number of working days remaining before the deadline is determined. The first day will be the day following the day the employee is fired, and the last day will be the day the 2-month warning period expires.
If the employment contract with the employee was actually terminated on July 31 and the employee was paid compensation (in proportion to the time remaining before the expiration of the notice of dismissal) and severance pay in the amount of the average monthly salary, then, as a general rule, the average salary is retained for him for two months from the date of dismissal i.e. until October 1st. At the same time, the average earnings for the first month (the period from August 1 to August 31) are not paid to the employee, since the employee was paid a severance pay, which is subject to offset against average earnings (part 1 of article 178 of the Labor Code of the Russian Federation). The right to receive average earnings for the second month (the period from September 1 to October 1) arises for the employee at the end of the second month, that is, October 1, if the employee did not find a job during this period, which is confirmed by the employee's work book. Payment is made by the employer at the end of the second month from the date of termination of the employment contract on the day of payment wages for the respective month.
Note: To receive the payment of average earnings for the 2nd month of employment, the employee must apply to the employer with an application when submitting an application to provide a work book in which there is no record of employment (usually, in addition to presenting the original, a copy of the passport and a copy of the work book are attached to the application).
The average earnings for the third month from the date of dismissal will remain with the employee, subject to the following conditions: 1) the employee is registered with the employment service within two weeks from the date of dismissal; 2) the employee is not employed; 3) the employment service has decided to pay the average salary for the 3rd month of employment.

How is the organization’s accounting reflected in the payment of additional compensation to the employee due to him in connection with the termination of the employment contract before the expiration of a two-month period from the date of notice of dismissal in connection with the liquidation of the organization? The organization is a small business entity. The employer, in accordance with the established procedure, warned personally and against the signature of the employee about the dismissal in two months in connection with the liquidation of the organization. A month and a half before the expiration of the two-month period, an agreement was signed with the employee on the early termination of the employment contract, in connection with which the employer pays additional compensation in the amount of the employee's average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal. The amount of additional compensation, amounting to 59,700 rubles, was paid in a non-cash form by transferring it to the employee's personal card account on the day of his dismissal. The total amount of payments to the employee upon dismissal does not exceed three times the average monthly salary. For the purposes of accounting and tax accounting income and expenses the organization uses the accrual method. The organization does not apply the Regulation on accounting"Estimated Liabilities, Contingent Liabilities and Contingent Assets" (PBU 8/2010), approved by the Order of the Ministry of Finance of Russia dated 13.12.2010 N 167n, and Accounting Regulation "Information on Terminated Operations" PBU 16/02, approved by Order of the Ministry of Finance of Russia dated 02.07 .2002 N 66n.

Labor Relations

The employment contract can be terminated by the employer, in particular, in the event of liquidation of the organization (clause 4, part 1, article 77, clause 1, part 1, article 81 Labor Code RF). At the same time, in accordance with Part 2 of Art. 180 of the Labor Code of the Russian Federation, the employer must notify the employee of the upcoming dismissal personally against signature at least two months before the dismissal.

In this case, due to the termination of the employment contract at the initiative of the employer before the expiration due date the employee receives additional compensation. The compensation in question is subject to payment in the amount of average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal (part 3 of article 180 of the Labor Code of the Russian Federation).

Based on Part 1 of Art. 140 of the Labor Code of the Russian Federation upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. The day of termination of the employment contract in all cases is the last day of the employee’s work, except for cases when the employee did not actually work, but in accordance with the Labor Code of the Russian Federation or other federal law, the place of work (position) was retained (part 3 of article 84.1 of the Labor Code of the Russian Federation ).

In this case, the employee on the day of dismissal is paid additional compensation in the amount of average earnings for one and a half months.

Accounting

The expenses of the organization for the payment of additional compensation to the employee in connection with early dismissal are expenses for ordinary activities (clause 5 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n).

These expenses are recognized in the period of accrual of compensation, regardless of the time of actual payment Money in the accrued amount (clauses 6, 18 PBU 10/99).

Accounting entries for the reflection of operations related to the accrual and payment of additional compensation to the employee for early termination of the employment contract are made in accordance with the Instructions for the Application of the Chart of Accounts economic activity organizations, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are given in the following posting table.

Corporate income tax

According to Art. 255 of the Tax Code of the Russian Federation, the expenses of the organization for wages include any accruals to employees in cash and (or) in kind, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

In this case, the payment of additional compensation to the employee in case of early termination of the employment contract by the employer in connection with the liquidation of the organization is made in accordance with labor law(part 3 of article 180 of the Labor Code of the Russian Federation).

According to paragraph 9 of Art. 255 of the Tax Code of the Russian Federation, labor costs include, among other things, accruals to employees released in connection with the liquidation of the taxpayer. Thus, the compensation in question is taken into account as part of labor costs when determining the tax base for income tax.

When applying the accrual method, labor costs are recognized on a monthly basis based on the amount accrued (clause 4, article 272 of the Tax Code of the Russian Federation).

Income tax individuals(personal income tax)

In accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax (exempted from taxation) all types of compensation payments established by the current legislation of the Russian Federation, related, in particular, to the dismissal of employees (clause 3 of article 217 of the Tax Code of the Russian Federation). Payments constituting an exception for exemption from taxation are listed in par. 7, 8 p. 3 art. 217 of the Tax Code of the Russian Federation. The considered additional compensation for early dismissal does not apply to these exceptions.

At the same time, according to the explanations of the Ministry of Finance of Russia, additional compensation paid in accordance with Art. 180 of the Labor Code of the Russian Federation, refers to payments upon dismissal of an employee, exempted from personal income tax in a total amount not exceeding in general three times the average monthly salary (Letters of the Ministry of Finance of Russia dated 08.07. 03-04-06/24333, dated 04/09/2013 N 03-04-06/11693, dated 03/06/2013 N 03-04-06/6723). In the case under consideration, the specified limit value established for the application of exemption from personal income tax is not exceeded.

Thus, additional compensation paid by the employer in case of early dismissal of an employee in connection with the liquidation of the organization is not subject to personal income tax.

Insurance premiums

Not subject to taxation of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases all kinds established by law RF, legislative acts constituent entities of the Russian Federation, decisions of representative bodies local government compensation payments (within the limits provided for by the legislation of the Russian Federation), related, in particular, to the dismissal of employees, with the exception of compensation for unused vacation(subparagraphs "e" paragraph 2 of part 1 of article 9 federal law dated 24.07.2009 N 212-FZ "On insurance premiums in Pension Fund Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund", subclause 2, clause 1, article 20.2 of the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases").

Detailed information on this issue see the Practical Guide to Compulsory Social Insurance Contributions.

As a general rule, upon termination of an employment contract in connection with the liquidation of an organization, employees are paid severance pay in the manner prescribed by Art. 178 of the Labor Code of the Russian Federation. In addition, an employment contract or collective agreement other cases of payment of severance benefits may be provided, as well as increased amounts of severance benefits (part 4 of article 178 of the Labor Code of the Russian Federation).

This consultation does not consider the accrual and payment of a severance pay in the amount of the average monthly earnings, as well as the average monthly earnings retained for the period of employment (part 1 of article 178 of the Labor Code of the Russian Federation).

Organizations - small businesses, except for issuers of publicly placed valuable papers, has the right not to apply PBU 8/2010 and PBU 16/02 (clause 3 PBU 8/2010, clause 3.1 PBU 16/02).

About the features of the application unified forms primary accounting documents from 01/01/2013, see comment.

Russian legislation provides for two types of mandatory payments to an employee in the event of his dismissal. These are: wages for the period worked; reimbursement of material resources for unused basic leave. Additional compensation in case of dismissal due to redundancy or termination of the activity of a business entity should include: payments upon termination labor contract before its expiration date; severance pay; monthly assistance for the period of a new employment of an employee.

Not everyone can apply for additional payments, but only citizens who carry out labor activities on the basis of an open-ended employment contract (hereinafter referred to as TD); as well as employees dismissed before the end of a fixed-term contract. Part-time workers, seasonal workers, as well as employees with whom a TD has been concluded for less than two months, have limited rights.

The Labor Code (hereinafter referred to as the Labor Code) obliges employers to notify their employees of their dismissal in case of a reduction in the company's staff or the liquidation of an organization two calendar months in advance. The employee must sign a statement that clearly states the last working day and the reason for termination of employment.

The parties may agree to terminate the contract before the term specified in the law. The employee must provide a written consent to early dismissal.

How much compensation will be paid in case of early termination of the TD?

The calculation of this type of compensation payments is based on the average earnings of an employee for one work-day on the last reporting calendar year. To calculate this indicator, you need to sum up total amount paid for the year. It should not include all types financial assistance(for health improvement, travel, food, etc.) and business trips. Divide the annual salary by the number of days actually worked (excluding weekends and public holidays), as a result we get the average payment for one tredo-day. 62 days is the maximum number of days that an employee can be compensated for early termination.

Right to compensation payments upon termination of employment before the expiration of the TD, the following citizens have:

• employees with whom an indefinite TD has been concluded;
• employees who carry out their functional responsibilities, on the basis of a contract with a certain time period (these payments are due only in case of termination of employment before the agreed period).

If the liquidation of the enterprise or the reduction of staff fell on the day after the expiration of the end date of the TD, then there are no grounds for these payments. Prolong fixed-term contract It is primarily the employer's right, not his obligation.

Compensation must be paid to the worker on the last working day. The fact of receipt of material resources must be recorded by the signature of the employee in the accounting statement.

Who will not receive compensation payments for the termination of employment before the period specified in the contract?

The legislator does not provide for these payments seasonal workers, part-time employees, as well as employees with whom a fixed-term contract is concluded for less than two months. All of the above rules apply to legal entities.

In Article 307 of the Labor Code, the legislator gave the authority to establish the terms of the notice of dismissal, the procedure and amount of accrual of all payments to an individual ( individual entrepreneur) and the worker at his discretion. This means that if in the TD compensation for early dismissal, severance pay, etc. payments are not provided, then the employer is not obliged to pay anything to the employee.

The Labor Code guarantees citizens who are subject to reduction or dismissal due to the liquidation of an enterprise, severance pay (hereinafter - VP) in the amount of average earnings for one calendar month. It is also required for all employees of the enterprise, even if the employees are temporarily disabled (sick leave is officially registered), be on maternity leave or additional leave. To calculate this amount, it is necessary: ​​to divide the annual salary for the past year, excluding all types of material assistance and compensation, by twelve months.

According to Article 292 of the Labor Code, employees with whom a contract is concluded for less than two calendar months are entitled to VP if it is prescribed in the norms of the TD. The same procedure for calculating payments for employees engaged in labor activities for an individual entrepreneur.

Seasonal workers are entitled to receive VP in the amount of 2 weeks of average earnings. Applicants can safely demand these types of material assistance from their supervisors.

The size of the VP, absolutely, as well as compensation payments, as well as material assistance for the period of employment, may be more than indicated in the legislation. This nuance should be fixed in the clauses of the labor or collective agreement and is mandatory for the management of the enterprise.

The legislator also obligated employers, when reducing staff or liquidating an enterprise, to provide monthly payments to laid-off workers until the moment of new employment. Their size is the average earnings for one calendar month. VP is taken into account as payment for the first month during the period of unemployment.

The general rule is that the employer must pay two months after the dismissal of the worker. This means that for the first month, the dismissed citizen will receive severance pay, and for the second - payments for the period of unemployment. However, every rule has its exceptions.

A dismissed person may claim payment of three months from the date of termination of employment if:

● within two weeks former employee registered with the Employment Center;

● due to objective reasons (out of control of the person), he was not employed for two months;

● there is a relevant certificate from the labor exchange.

Regardless of the circumstances, a dismissed citizen cannot claim payment for a longer period after termination of employment. If the former employee is employed before the specified time, this type of financial assistance is terminated.

Features of the accrual of material assistance for the period of employment for employees of the Far North and areas equated to this area

For workers in the Far North and similar areas, there is a special procedure for calculating payments for the period of employment. IN without fail laid-off employees will receive monthly subsidies for three calendar months. Severance pay, as well as in the general order, is taken into account as payment for the first month of unemployment. Displaced workers can receive additional payments for the 4th, 5th and 6th months of searching for a new job in the event of:

● if within thirty days they registered at the labor exchange;

● for three months they were not presented with a new job;

● The Employment Center provided a certificate confirming the first two points.

To receive all payments, the employee must confirm the absence of an official place of work. There should be no new entries in the workbook of this employee for the specified period - this will become the basis for compensation.

The countdown of the time provided for employment begins with next day after the date specified in the employee's dismissal order. Non-working days(weekends and holidays) are also taken into account.

All payments to citizens who have worked at enterprises or organizations, as well as for individual entrepreneurs for less than six calendar months before the moment of dismissal or reduction, are made according to general rules above.

60 days after the announcement by the head of the enterprise to employees of the termination of economic activity, an order is issued to liquidate the organization. All settlements with former employees of legal entities must be made before the specified moment. If a citizen has not received any payments and compensation, there will be no one to file a claim after the liquidation of the company. The Civil Code of the Russian Federation (Article 61) states that the obligations and rights of the organization are not transferred to anyone.

Though Civil Code The Russian Federation guarantees the liquidated company the cancellation of its obligations, including to former employees, to make all necessary payments and compensation without fail. Evasion of the issuance of supposed material resources former employees company will be regarded as a fraud.

Employees who are subject to dismissal due to a reduction in the number of staff of the company or in connection with the termination of the activity of a business entity, apply for own will it is forbidden. In this case, the employee initiates the termination of the employment relationship, and therefore cannot claim any payments.

An individual entrepreneur and a citizen concluding a contract must detail all its points as much as possible. It is he who will become the guarantor of the fulfillment of their obligations by both parties and the basis for the restoration of violated rights in court. The absence of clauses regulating compensation payments to an employee upon dismissal due to a reduction in the number of employees or upon the surrender of a patent of an individual entrepreneur will become the dominant circumstance in resolving disputes in court.

Individual entrepreneurs, unlike enterprises and organizations, are responsible to partners and employees with their own property. This means that even after the filing of a patent, the employee can receive all the compensation payments stipulated in the TD by filing a civil lawsuit in court.

The Code of Administrative Violations in force in the Russian Federation provides for two types of liability for legal entities and individuals for depriving dismissed employees of compensations and payments: a fine and a temporary suspension of activities. The terms and amounts of administrative penalties directly depend on the amounts withheld by the employer or official amounts.

Officials, through whose fault compensation payments were not paid, may be subject to disciplinary liability (reprimand, demotion, etc.). For a repeated similar violation, they face a disqualification of up to 3 years.

The higher the amount of compensation withheld, the greater the likelihood of incurring criminal liability.

Employees who abuse the norms of the law and hide their employment will also be liable to employers and compensate for all losses.

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Sometimes employers are required to pay the employee upon dismissal not only the salary for the time worked in the month of dismissal and compensation for unused vacation, but also other amounts.

It is with their calculation and payment procedure that difficulties often arise, since the Labor Code of the Russian Federation does not determine the exact procedure for either their calculation or their payment.

And if you do something wrong, there may be claims from the employee and the labor inspectorate if he complains there. Claims from inspectors cannot be avoided if the incorrect calculation of these payments leads to an underestimation of the taxable base for income tax, personal income tax and contributions.

What payments and when are due to the employee

Upon dismissal for some reason, the obligation to make payments and their amount depend on who is the employer - an organization or an entrepreneur.

TELLING THE EMPLOYEE

The employment agency will issue decision to receive earnings from the former employer for the third month employment, if within 2 weeks after the dismissal the employee applies to this body and he is not Art. 178 Labor Code of the Russian Federation.

If the employer dismisses employees due to the termination of activities and p. 1 h. 1 art. 81 of the Labor Code of the Russian Federation or downsizing or downsizing p. 2 h. 1 art. 81 of the Labor Code of the Russian Federation, then the severance pay and earnings for the period of employment of the dismissed employees are paid in the amount stipulated by the employment contract m Art. 307 of the Labor Code of the Russian Federation. If nothing is written in the contract with the employee, then nothing is paid at all. Cassation ruling of the Kirov Regional Court of 09/06/2011 No. 33-3185; Cassation ruling of the Khabarovsk Regional Court dated July 9, 2010 No. 33-4591; Definition of the Moscow Regional Court dated May 27, 2010 No. 33-8604.

Payments to employees upon dismissal for other reasons are the same for organizations and entrepreneurs.

severance pay

The Labor Code obliges to pay severance pay only upon dismissal for the following reasons.

* Such violations include cases of concluding an employment contract with persons and Art. 84 of the Labor Code of the Russian Federation:

• who are deprived by a court sentence of the right to hold certain positions or engage in certain activities;
• for whom, for medical reasons, a specific job is contraindicated;
• who do not have a document on education, and according to the legislation, the performance of work requires special knowledge;
• who are disqualified, deprived of a special right or expelled from the Russian Federation;
• who are dismissed from the state or municipal service, if restrictions on their involvement in labor activity are established by law;
• who are prohibited by law from engaging in certain types of work (for example, minors cannot be accepted for harmful work at Art. 265 of the Labor Code of the Russian Federation).

Severance pay is a payment for the very fact of dismissal. Therefore, it must be paid to the employee on the day of dismissal. Part 4 Art. 84.1, art. 140 of the Labor Code of the Russian Federation. The basis for its payment is an order that indicates the appropriate reason for dismissal. There is no need to issue a separate order for the payment of benefits.

Earnings for the period of employment

This payment is due only to employees dismissed from organizations on two bases Art. 178 Labor Code of the Russian Federation:

• in case of liquidation of the organization;
• in the event of a reduction in the number or staff of employees.

After the first month after the dismissal, the former employee nothing is paid because severance pay has already been paid on the day of dismissal articles 178, 318 of the Labor Code of the Russian Federation.

Earnings for the period of employment should provide financial support to the laid-off workers after the dismissal, provided that they did not immediately find another job. Therefore, it is paid only after the employee confirms that he has not yet settled in a new job.

Sometimes an employee (especially during the liquidation of an organization) is paid earnings for the period of employment immediately on the day of dismissal, without waiting for confirmation that the employee has not found a job. Such a payment is not economically justified, since the employer does not have evidence confirming its validity. Art. 252 Tax Code of the Russian Federation.

What documents must be required from a former employee to pay earnings for the period of employment depends on the month for which he is paid after dismissal.

* If the former employee gets a job before the expiration of the second or subsequent months after the dismissal, then the average monthly salary must be paid to him in proportion to the “unemployed” period on the basis of a written application and a copy of the work book certified at the new place of work articles 178, 318 of the Labor Code of the Russian Federation.

** A copy must be made of it, certified and stored.

An employee can apply for this payment at any time, even a year after the dismissal.

Early termination compensation

TELLING THE EMPLOYEE

If organization located in the process of liquidation but also not excluded from the Unified State Register of Legal Entities, for earnings retained for the period of employment, the employee should apply as soon as possible to liquidation commission. Indeed, after the exclusion of the organization from the Unified State Register of Legal Entities, it will no longer be possible to receive this payment.

In case of liquidation of the organization or reduction of its number or staff, the employer is obliged to notify employees in writing of the upcoming dismissal at least 2 months in advance and Part 2 Art. 180 of the Labor Code of the Russian Federation. At the same time, with the consent of the employee, the employment contract with him can be terminated before the expiration of the notice of dismissal with the payment of additional compensation, in addition to the severance pay and average earnings retained by the employee for the period of employment.

The amount of additional compensation is determined based on the average monthly salary of the employee, in proportion to the time remaining before the expiration of the warning period. Part 3 Art. 180 of the Labor Code of the Russian Federation. For the organization, the payment of such additional compensation is not entirely beneficial, because the employee will receive it not for work, but for agreeing to early dismissal.

Compensation for top managers

The Labor Code provides for special compensation upon dismissal and Art. 181, paragraph 2 of Art. 278, art. 279 of the Labor Code of the Russian Federation:

• in connection with the change of the owner of the property of the organization - for its head, his deputies and the chief accountant.

Change of ownership of the organization's property - these are, in particular:

• privatization of state or municipal property but Art. 1 of the Law of December 21, 2001 No. 178-FZ;
• transfer to state ownership of property owned by an organization paragraph 2 of Art. 235 of the Civil Code of the Russian Federation;
• sale of the enterprise as a property complex articles 559-566 of the Civil Code of the Russian Federation.

There is no change in the ownership of the property of the organization when changing the composition of participants in an LLC or JSC paragraph 1 of Art. 66, paragraph 3 of Art. 213 of the Civil Code of the Russian Federation; paragraph 32 of the Resolution of the Plenum of the Supreme Court of March 17, 2004 No. 2;

• without explaining the reasons - for the head of the organization in the absence of guilty actions on his part.

Compensation to top managers must be paid on the day of dismissal in the amount of at least three monthly earnings in Art. 181, paragraph 2 of Art. 278, art. 279 of the Labor Code of the Russian Federation. Severance pay and average monthly earnings for the period of employment in these cases are not paid to top managers.

Other payments upon dismissal

An employment or collective agreement may provide for payments to a dismissed employee on other grounds, as well as increased payments upon dismissal in the cases established by the Labor Code of the Russian Federation x articles 178, , 279 of the Labor Code of the Russian Federation.

Calculation of payments upon dismissal

The settlement period for all these payments, including for the average earnings retained for the second and subsequent months of the employment period, is the same. This is 12 calendar months before dismissal. Moreover, if you dismiss an employee on the last day of the month (that is, this is the last day of work for the employee), then this month is included in the billing period. If the dismissal is made on any other day of the month, then the billing period is 12 calendar months before the month in which the employee was dismissed Art. 139 of the Labor Code of the Russian Federation; clause 4 of the Regulations, approved. Decree of the Government of December 24, 2007 No. 922 (hereinafter referred to as the Regulation).

The calculation of payments upon dismissal is not affected in any way by the remuneration system used in the organization: salary, piecework, based on hourly, daily or monthly tariff rates.

Under the usual accounting of working time, payment is subject to working days for the months after dismissal on a five-day or six-day basis. working week, depending on the mode of operation of the organization, attributable to the paid period, that is, for a specific month after the dismissal of me clause 9 of the Regulations. At the same time, the severance pay paid on the day of dismissal must be calculated for the working days falling on the first month after the day of dismissal.

To calculate the severance pay (earnings for the period of employment), the average monthly earnings in this case can be calculated using the formula e