According to the Labor Code of the Russian Federation, employees are guaranteed redundancy payments. This means that the employer cannot get away with compensation for layoffs In the organisation. If the dismissal is made precisely due to a reduction in the organization’s staff, and not by agreement of the parties, for example, then the employee has the right to demand redundancy allowance his position, and the employer is obliged to pay it.

In what order is it paid? severance pay in case of layoff? When is it produced? calculation for reduction?

How is it calculated severance pay in case of staff reduction? How much is paid? severance pay seasonal workers? What is the procedure for payments for layoffs to employees in the Far North?

You can read a separate article about the order itself, but here we’ll talk specifically about redundancy payments, which you have the right to count on.

In what order is severance pay paid in the event of a layoff?

Redundancy benefit in the amount of one average salary, you, as a dismissed employee, must receive on the day of dismissal along with wages and compensation for unused vacation. This is a reduction payment for the first month of unemployment.

For example, you are fired on April 22, 2013. All payments must be made on this day. If you are laid off, you receive compensation for the first month of unemployment: from April 23 to May 22.

If you have not been paid wages or compensation for vacation or severance pay upon dismissal, then you need to go to court. Do not wait! Don't miss out! You have only 3 months to go to court from the date of dismissal. As stated in a separate article. Contact us, your interests will be protected. We will recover the costs of legal services from the employer!

According to the labor code, you have the right get average earnings and for the second month, if you don’t find a job. In our example, the second month of unemployment begins on May 23 and ends on June 22. Second redundancy compensation you can receive after June 22nd. To do this, you need to provide the employer with a work book that contains no records of a new job.

You also have the right to receive average earnings for part of the second month. For example, you get a job on June 10th. You should be paid benefits for the period of unemployment from May 23 to June 9. To do this, you will only need to provide a copy of your work record, certified by the new employer after the date of employment.

You may retain the right to average earnings and for the third month of unemployment, but only if you contact the employment service within 14 days after dismissal and you will not be employed. Since you do not know in advance how long you will be looking for a new job, I advise you to contact the employment service during this period in order to be able to receive compensation in the event of a layoff and for the third month.

In our example, the third benefit must be applied for after July 22, that is, after 3 months after dismissal. In this case, you will need to provide the employer not only with your work book, but also with a certificate from the employment service.

For part of the third month, you also have the right to receive compensation. If you get a job, for example, on July 1, then the benefit must be paid for the period from June 23 to July 1. Then, instead of the original work book, you must bring a copy certified by the new employer. An entry in the work book must have already been made by the employer so that it can be seen on what date you started work.

How is severance pay paid to seasonal workers?

Seasonal workers are paid severance pay in the amount of two weeks' average earnings. And the employer has no obligation to pay benefits for subsequent periods of unemployment (Article 296 of the Labor Code of the Russian Federation).

How is severance pay paid to employees in the Far North?

Employees of the Far North regions have the right to benefits if they are reduced in staff within 3 months without contacting the employment service and during the fourth, fifth, sixth months if they contact the employment service within a month after dismissal (Article 318 of the Labor Code of the Russian Federation).

How is severance pay calculated in case of staff reduction? Who pays the benefits?

Severance pay is calculated and paid by employers with whom the employment contract has been terminated.

Individual entrepreneurs may not pay benefits, since the amount of severance pay is established by the employment contract concluded with him. There are no instructions for severance pay, they may not pay anything (Article 307 of the Labor Code of the Russian Federation)

Severance pay is calculated using the following formula:

Average daily earnings per working day * number of working days in the period for which benefits are calculated.

Average daily earnings are calculated per working day, not per calendar day. What is taken into account to calculate average earnings, how to find out the average if there was no earnings, read in a separate section.

To calculate average earnings, you need to take 12 months' salary. up to the month of dismissal without taking into account vacation pay, sick leave and divide by the number of working days in these months according to the production calendar. Days falling on vacation and sick leave are not taken into account, since the employee did not work.

The number of working days in the period for which severance pay is paid is determined according to the production calendar. The fewer working days in a month, the more days off, the less severance pay. Benefits for different months may be unequal.

For example, for the period from April 23 to May 22 there are only 17 working days, and from May 23 to June 22 there are 21 working days, respectively, the benefit for the first month in our example will be significantly less.

Income tax on severance payments is not withheld.

That, in general, is all that concerns severance pay during layoffs. Remember that the second and subsequent average earnings are not paid automatically. To do this, you need to write an application to the employer and provide him with documents confirming your unemployment.

If he doesn’t pay, we’ll go to court. The deadline for going to court in case of non-payment of benefits is 3 months from the day you learned about the violation of your right.

Legal assistance and representation in court.

St. Petersburg: labor dispute lawyer Valentina Yuryevna Rumyantseva

Dismissal due to staff reduction is a situation from which no one is immune. If the relationship between the employee and the employer is officially registered, the procedure is carried out in accordance with the norms of labor legislation, and the dismissed person is entitled to special payments upon layoff.

Payments upon layoff

In case of forced dismissal, the law protects the rights of the citizen. First, employees must be notified of the upcoming event 2 months in advance so that they have time to look for a new job. Secondly, the employer is obliged to provide financial assistance in the form of certain payments.

Salary and vacation pay

The first thing that is awarded to a fired person is payment for the actual hours worked, which he did not receive. In some cases, bonuses are issued if this is supported by local documentation.

If the employee does not take advantage of the right to annual leave, basedArt. 127 Labor Code of the Russian Federation. The total amount depends on:

• on the duration of the vacation period;
• time elapsed since the last vacation;
• wages.

IMPORTANT! Compensation for unused vacation is calculated as for a whole year if the citizen worked from 5.5 to 11 months in the year of layoff. The situation is regulated recommendation of the Federal Employment and Labor Service dated April 19, 2014.

A tax of 13% will be withheld from both payments.

Severance pay

Such financial support is not always provided. The benefit is paid only in cases established in paragraphs 1 and 2 of Art. 81 Labor Code of the Russian Federation.

Its size according to Art. 178 Labor Code of the Russian Federation, corresponds to average monthly earnings, but not lower than the minimum wage. And according to clause 2 art. 217 Tax Code of the Russian Federation not subject to 13%. If an employee has not worked for the organization for one year, the amount due is determined taking into account the days actually worked.

IMPORTANT! The employer must pay this compensation to the citizen, even if he has a new job.

Second and third month

Payments in case of layoff of an employee during these periods are accrued if he registered as unemployment within two weeks after the termination of the employment contract and for objective reasons did not find a job. Compensation is made at the expense of the employer in the amount of the average salary or established salary.

An employee on his own initiative does not have the right to demand a third redundancy payment. This can only be done by the Employment Service and only for persons registered with it. Payment for the third month of absence from employment is the last one.

Calculation procedure

Severance pay is calculated in two stages. At the first stage, average earnings (Avg) are determined. Art.139 Labor Code of the Russian Federation The calculation algorithm is installed:

Srz =Vрп / Nfact, Where:

Vрп– employee income for the pay period.

Nfact– actual shifts worked by the employee.

The billing period is 12 months preceding the month of layoff. For example, if the dismissal occurred in February 2018, then the period of time from 02/01/2017 to 01/31/2018 will be taken for calculation.

The indicators do not take into account the time spent on vacation or sick leave, as well as their payment.

The second stage - the amount of severance pay due to the issue is calculated.

Pvyh=Srz * Nworking shifts, Where

Nworking shifts– the number of working days in 1-3 months after dismissal.

REFERENCE! Wages for partial months are calculated in proportion to the days worked.

Example:

Petrov N.A. worked in the company for 2 years. By official order it was reduced from 01/01/2017. On January 9, he registered with the employment service. As of April 1, 2017, Petrov remains unemployed.

He worked a standard five-day work week. According to the production calendar for 2016, the number of work shifts is 247, of which he was on vacation from July 1 to July 28. Monthly earnings were constant and amounted to 30,000 rubles.

The procedure for calculating severance pay upon dismissal due to staff reduction:

Actual shifts worked in 2016: 247 – 19 = 228 Srz for the period from 01/01/2016 to 12/31/2016: = 331428.57 / 228 = 1453.63 rubles. Amount for January 2017: 1453.63 * 17 = 24711.71 For February: 1453.63 * 18 = 26165.34 For March: 1453.63 * 22 = 31979.86

Payment of severance pay Petrov is due for January even if he is employed. If he had found a new job in February or March, compensation would have been calculated in proportion to the days of unemployment.

For individual categories

Depending on the nature and conditions of work, the amount of compensation varies. Some categories of employees often face the fact that they are denied severance pay when staffing is reduced. However, the provisions of the Labor Code of the Russian Federation protect their interests.

For pensioners

A person receiving a pension is dismissed with the same rights as an ordinary employee. Pensioner status, position, skill level, length of service and age do not affect the amount of severance pay upon reduction.

The issue of issuing a third benefit to a pensioner is controversial. On the one hand, it is provided on a general basis. On the other hand, a pensioner is considered a socially protected person and cannot be called unemployed. If there are significant facts, the employment center may issue a certificate on the basis of which the third payment will be made.

Part-timers

Severance pay upon dismissal is paid in the same manner as to main employees. However, preservation of average monthly earnings in the second and third months is no longer provided.

If an employee working part-time quits his main job before the layoff, which is confirmed by an entry in the work book, he has the right to receive payment for these months.

Seasonal worker

A seasonal worker is notified of planned dismissal 7 days in advance. Severance pay in case of layoffs is paid according to Art. 296 Labor Code of the Russian Federation in the amount of average wages for two weeks. Other types of financial assistance in this category are not provided.

Residents of the Far North and areas equated to them

Northerners apply for redundancy benefits for 4-6 months at the request of specialists from the employment service, if they apply there within 30 days after dismissal.

Additional compensation

Payment of severance pay is not the only financial assistance to employees due to staff reduction. Depending on the situation, additional financial support is assigned.

For early dismissal

Employees are warned about layoffs two months in advance, but sometimes it is necessary to terminate the employment relationship early. The Code provides for early dismissal due to staff reduction, but only by agreement of the parties and with the accrual of compensation payments.

Its purpose is to compensate for lost income for the period during which the employee could have continued working. The size directly depends on the number of days between the dates of early and official termination of employment. An agreement or other documentation of the organization may establish increasing coefficients.

There are benefits to laying off early. Firstly, the dismissed employee receives additional compensation. Secondly, the period for searching for a new job is increasing.

Payment of the 13th salary upon layoff

In many organizations, at the end of the year, a special type of bonus is provided - the 13th salary. If the provision on it is officially established, when an employee is laid off, it is also issued. It does not matter in what month the dismissal occurred. A prerequisite is at least one year of work experience in the workplace.

Sick leave payment

A redundant employee has the right to. Basic conditions:

• the citizen fell ill before the official day of dismissal. The amount of payment depends on the insurance period and average salary;
• sick leave received within 30 days after layoff. The benefit is equal to 60% of the average wage for the last two years. If a citizen is registered with the employment service, it is equal to unemployment benefits.
• a certificate of incapacity for work was issued to a pregnant woman who was officially recognized as unemployed within a year after dismissal.

REFERENCE! Payment of sick leave is not a basis for refusing to issue other payments for dismissal due to staff reduction.

Early retirement

Based Art. 32 Law of the Russian Federation “On Employment of the Population in the Russian Federation” dated April 19, 1991, a citizen has the right to apply for an early pension subject to the following conditions:

• Insurance (work experience) of at least 25 years for men and 20 years for women.
• The age of the employee who has been laid off is 2 years less than the established retirement age. The rule also applies to citizens entitled to a preferential pension.
• Justified lack of employment opportunity for a new job. Confirmed by the employment center.

Early pension is assigned only with the consent of the citizen and is paid from budget funds. Upon employment or official retirement, payments stop.

How to receive payment

A staff reduction carried out in accordance with all the rules is a guarantee of receiving severance pay. The employee is advised to carefully study all the documents that he signs and familiarize himself with labor legislation in order to prevent violation of his rights.

Decor

The employer's accounting department handles the registration and calculation of redundancy compensation and other charges. The benefit is paid on the basis of an order indicating its amount and the reason for dismissal. A corresponding entry is made in the work book with reference to article of the Labor Code of the Russian Federation.

Where are they paid?

All required severance payments due to staff reduction are made by the former employer. However, to receive benefits for the third month, a citizen must contact the employment center and obtain a certificate confirming the absence of work. The document is submitted to the accounting department, and only after that compensation for the third month is calculated.

REFERENCE! Payment of sick leave after layoff is carried out by the Social Insurance Fund.

Pregnant women receive maternity payments through the employment center in accordance with By Order of the Ministry of Health and Social Development dated December 23, 2009 No. 1012n.

What is the time frame for calculations?

On the last work shift (day of dismissal ), according to Art. 140 Labor Code of the Russian Federation, pay: salary with vacation pay and first benefit. If the employee did not work on that day, payment is made after receiving the request for payment no later than the next day.

IMPORTANT! If on the day of layoff the employee is absent without a justified reason, the employer has the right to reconsider the terms of layoff.

The timing of payments of the second and third severance pay in the event of a reduction is agreed upon by both parties.

Liability for non-payment

Delays in issuing compensation or incorrect accrual (less than required) are considered as a failure to comply with labor law standards. In this case, the employee must adhere to the following action plan:

1. Submit a written claim about the violation of your legal rights to the manager and the trade union of the organization against signature.
2. Write a complaint to Labor inspection on the inaction of the boss or violation of the deadlines for eliminating the problem.
3. Contact the prosecutor's office with a request to check the legality of the employer's actions.
4. File a claim with the arbitration court if other authorities have refused to consider the case or if no problems have been found.

If any violations are detected, the employer can be held financially liable according to Art. 236 Labor Code of the Russian Federation.

Severance pay in case of staff reduction is financial support for involuntary unemployment. The receipt and procedure for payments are established by labor standards in force in Russia. Along with mandatory financial assistance, the employee receives money for the time worked. At the request of the employer, additional compensation is provided.

The employer, when deciding to carry out the dismissal procedure due to redundancy, must warn the employee about it in two months.

If it is possible to provide another job, it is necessary to offer it to those being laid off in order to maintain numbers. The compensation accrued in connection with this depends on the time the employer notifies the employee of dismissal. To the person being fired laid down:

1. In the event of dismissal due to staff reduction, the accounting department of the institution must pay compensation - severance pay. According to Article 178 of the Labor Code of the Russian Federation, its amount should not be less than average earnings.
2. For 2 months, the employee retains the opportunity to receive average earnings, including severance pay amounts.
3. If the employer notifies the employee less than 2 months before leaving, he can also receive the required amounts for this time.
4. If a situation arises where the dismissed person applied to the labor exchange within 14 days after leaving, but due to certain circumstances was not registered, it is possible to receive additional compensation for the third month.

In addition to these payments, the employee will receive wages and accrued amounts.

If the employee was already on vacation during the specified period, then there is no need to deduct for unworked vacation days.

Calculation procedure and benefit amount

To calculate severance pay, it is worth calculating average earnings. To determine the average monthly earnings, it is worth calculating the daily average.

For calculation you need to divide all amounts earned by the number of days that the employee actually worked according to the formula:

Sdz = Siz / Code, where

Sdz- average daily earnings, Siz- salary amount, Code- number of days worked.

To determine the amount of benefits, you need to multiply your average daily earnings by the number of days after dismissal.

For example, an employee was fired on June 2, 2015. The period for which severance pay will be calculated is from June 3, 2015 to July 2, 2015.

Let us remind you that all payments due to the employee must be paid in his last day at work. There are cases when the person being dismissed is absent from work on that day of work. Then all amounts are paid the next day after the employee receives a request for payment.

Labor Code provides for punishment for late payments. So, if payment is late, you will have to pay extra fine in the amount of 1/300 of the rate of the Central Bank of the Russian Federation.

Details about payments when an employee is laid off are described in the following video:

Tax rules

According to the law, the enterprise that accrued wages is obliged to withhold income tax (Article 226 of the Tax Code of the Russian Federation). When an employee is dismissed, the institution withholds wages and compensation for unrealized vacation from the amounts accrued for the period worked.

Amounts subject to tax upon dismissal of an employee due to staff reduction in accordance with Article 178 of the Labor Code of the Russian Federation not held:

• severance pay;
• compensation paid to a dismissed person for the period of his employment.

Collective agreement or additional the agreement may provide for compensation payments, which exceed the average monthly earnings.

For this purpose, it is advisable to include the regulations on the remuneration of the institution or the collective agreement provide accurate data, in what order and amounts the payment of benefits will be made upon dismissal during layoffs.

In this case be taxed compensation payments will only be made if the average amount is three times higher (for regions of the Far North, due to increased coefficients, no more than six times the average salary is provided).

Payment of insurance premiums

Since 2015, a law has come into force according to which insurance premiums are charged for compensation payments when an employee is dismissed due to staff reduction. no need. This norm applies to amounts not exceeding the three-month average profit, for the Far North regions - six times.

For accountants making payments to employees, this innovation has made their work easier, since the procedure for calculating contributions is similar to the procedure for calculating personal income. persons

Upon dismissal due to liquidation of the organization or staff reduction, pay the employee:

• severance pay in the amount of average monthly earnings;

• average earnings for the period of employment, as a rule, no more than two months from the date of dismissal (including severance pay).

At the same time, keep in mind that there are restrictions on the amount of payments for managers (their deputies) and chief accountants of organizations in the authorized capitals of which the participation (shares) of the Russian Federation is more than fifty percent, as well as members of collegial executive bodies who have entered into employment contracts with these organizations.

The total amount of severance pay, compensation and other payments upon dismissal paid to these employees cannot exceed three times the average monthly salary. Therefore, if payments to such employees threaten to exceed the established amount, pay them in an amount that will not exceed the amount.

When determining the total amount, do not take into account the amount of the following payments:

• wages due to employees;

• average earnings retained when sent on a business trip, for off-the-job vocational training, and in other cases when the employee retains average earnings under labor legislation;

• reimbursement of expenses associated with business trips and relocation to work in another area;

• compensation for all unused vacations;

• average monthly earnings saved for the period of employment.

This procedure is established in Article 349.3 of the Labor Code of the Russian Federation.

Calculation of severance pay

Calculate severance pay using the formula:

Severance pay in the amount of average monthly earnings is the minimum limit. At the same time, the average monthly earnings of an employee who worked the full working hours during the billing period cannot be less than 1 minimum wage. After all, such a minimum is established for salaries(Article 133 of the Labor Code of the Russian Federation).

Average daily earnings

How to determine the average daily (hourly) earnings of an employee, see recommendation.

Average earnings for the period of employment

The amount of average earnings for the period of employment depends on when the employee gets a job again:

• if he does not get a job within the first month after dismissal, then count his severance pay against the average earnings for the first month;

• if he does not get a job within the second month after dismissal, then pay him the average salary for that month;

• if he does not get a job within the third month after dismissal, then pay the average salary only if within two weeks after dismissal the employee applied to the employment service, but was not employed (confirmed by the decision of the employment service).

Thus, severance pay is paid for the first month after dismissal. In this regard, the average earnings for the period of employment for the first month after dismissal do not need to be calculated.

Calculate the average earnings for the period of employment for the second and third months using the formula:

Such rules for the payment of severance pay and average earnings for the period of employment upon dismissal in connection with the liquidation of an organization (reduction of staff) are provided for in Article 178 of the Labor Code of the Russian Federation.

Situation: is it necessary to pay a dismissed employee the average salary for the period of employment if he got a new job in the middle or at the end of the second month after dismissal?

Yes need. Proportional to the time during which the dismissed employee was not employed.

It is explained this way. Upon dismissal due to liquidation of the organization or reduction of staff, in addition to severance pay, the organization is obliged to pay the dismissed employee the average salary for the period of employment, not exceeding two months from the date of dismissal (in exceptional cases - three months). This is provided for by Part 1 of Article 178 of the Labor Code of the Russian Federation.

This means that in case of employment within the second month, the employer is obliged to pay the former employee the retained average salary. But only for those working days of the month during which this person did not work.

This position is adhered to by specialists from the Russian Ministry of Labor in oral explanations.

An example of paying average earnings for the period of employment. The employee started a new job in the middle of the second month after being fired

• severance pay;

During the second month (from February 13 to March 12, 2015) after his dismissal, Bespalov got a new job. His employment date was March 2, 2015. The number of days during which Bespalov was listed as unemployed was 11 working days (from February 13 to February 27 inclusive), which is confirmed by the absence of entries in his work book. On March 2, he was paid the average salary for 11 working days. The amount of average earnings for the period of employment for the second month after dismissal was:
11 days × 971.66 rub./day = 10,688.26 rub.

The legislation does not provide for a methodology for calculating average monthly earnings. For all cases of maintaining average earnings, a uniform procedure has been established for its calculation based on the average daily (hourly) earnings (Article 139 of the Labor Code of the Russian Federation). Therefore, when calculating the amount of severance pay, average earnings for the period of employment and compensation upon dismissal, it is necessary to use it. The different names that are used to determine the amount of payments cannot serve as a basis for using any other procedure.

For example, severance pay upon dismissal due to staff reduction (liquidation of an organization) must be paid in the amount of the employee’s average monthly earnings (Article 178 of the Labor Code of the Russian Federation). This means that the employee’s average daily (hourly) earnings must be maintained for a month after dismissal. Calculate compensation to an employee for early dismissal in proportion to the time remaining before the expiration of the notice period for termination of the employment contract (Article 180 of the Labor Code of the Russian Federation).

When a manager is dismissed by decision of the owner, he is paid compensation in the amount of three times the average monthly salary (Articles 181, 279 of the Labor Code of the Russian Federation, Resolution of the Constitutional Court of the Russian Federation of March 15, 2005 No. 3-P). In this case, compensation should be calculated based on the average daily (hourly) earnings and working days (hours) during the first month after dismissal (Article 139 of the Labor Code of the Russian Federation, clause 9 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 ). Then it needs to be multiplied by three.

Calculate your average earnings based on the number of working days in a month, focusing on the part-time working week calendar.

In this case, the general rule applies: to calculate the average earnings, you need to multiply the average daily earnings by the number of actual working days in the period for which payment is due (clause 9 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). There are no specific provisions in the law for cases where an organization establishes a part-time work week. Just pay for the number of working days per month, taking into account this operating mode.

An example of paying average earnings for the period of employment. The employee did not start a new job in the middle of the second month after being fired. After the dismissal, the organization switched to part-time work

A.V. Volkov worked as a storekeeper, his salary was 20,000 rubles. per month. On January 13, 2015, he was fired due to staff reduction.

After the dismissal (from January 14, 2015), the organization introduced a four-day working week.

In connection with his dismissal due to staff reduction, Volkov is entitled to:

• severance pay;
• average earnings for the period of employment.

Volkov's severance pay was paid on the day of his dismissal - January 13, 2015. To determine severance pay, the calculation period is the time from January 1 to December 31, 2014. Volkov’s earnings for this period amounted to 240,000 rubles. (RUB 20,000/month × 12 months). During the pay period he worked 247 days.

Volkov's average daily earnings were:

240,000 rub. : 247 days = 971.66 rub./day.

In the first month after dismissal (from January 14 to February 13, 2015), according to the four-day working week calendar, there are 18 working days. The severance pay was:

Within two months after his dismissal, Volkov was unable to find a job, which is confirmed by his work book.

To maintain the average earnings for the first month, the accountant counted the paid severance pay.

In the second month (from February 14 to March 13, 2015), according to the four-day working week calendar, there are 14 working days. Average earnings for the second month were:

14 days × 971.66 rub./day = 13,603.24 rub.

An example of calculating severance pay and average earnings for the period of employment for an employee dismissed due to the liquidation of the organization

In the organization P.A. Bespalov works as a storekeeper, his salary is 20,000 rubles. per month. On January 12, 2015, he was fired due to the liquidation of the organization. Therefore, Bespalov is entitled to:

• severance pay;
• average earnings for the period of employment.

Bespalov's severance pay was paid on the day of his dismissal - January 12, 2015. To determine severance pay, the calculation period is the time from January 1 to December 31, 2014. Bespalov's earnings for this period amounted to 240,000 rubles. (RUB 20,000/month × 12 months). During the pay period he worked 247 days.

Bespalov's average daily earnings were:
240,000 rub. : 247 days = 971.66 rub./day.

In the first month after dismissal (from January 13 to February 12, 2015) there are 23 working days. The severance pay was:
23 days × 971.66 rub./day = 22,348.18 rub.

The day after his dismissal, Bespalov registered with the employment service.

During the first month after his dismissal (from January 13 to February 12, 2015), Bespalov was unable to find a job. To maintain the average earnings for the first month after dismissal, the accountant offset the amount of severance pay paid in connection with the dismissal.

During the second month (from February 13 to March 12, 2015) after his dismissal, Bespalov was also unable to find a job, which is confirmed by the lack of entries in his work book. Therefore, on March 13, 2015, he was paid his average salary. In the second month after dismissal (from February 13 to March 12, 2015) 18 working days. The amount of average earnings for the period of employment for the second month after dismissal was:
18 days × 971.66 rub./day = 17,489.88 rub.

During the third month (from March 13 to April 12, 2015) after his dismissal, Bespalov was also unable to find a job, which was confirmed by the lack of entries in his work book and the decision of the employment service. Since he contacted the employment service in a timely manner, the organization is obliged to pay him the average salary for the period of employment for the third month after dismissal. Therefore, on April 13, 2015, Bespalov was paid his average salary. In the third month after dismissal (from March 13 to April 12, 2015) there are 21 working days. The amount of average earnings for the period of employment for the third month after dismissal was:
21 days × 971.66 rub./day = 20,404.86 rub.

Situation: is it necessary to pay the average salary for the period of employment for the third month to a pensioner dismissed due to the liquidation of the organization (staff reduction)?

Yes need.

Pensioners have the same rights and responsibilities as other employees of the organization. Despite the fact that pensioners are not recognized as unemployed (clause 3 of Article 3 of Law No. 1032-1 of April 19, 1991), they are entitled to payment of average earnings for the period of employment. Article 178 of the Labor Code of the Russian Federation does not provide for any exceptions for them.

A similar point of view was expressed in the letter of Rostrud dated February 11, 2010 No. 594-TZ.

Payments in the Far North

Average earnings for a period of employment of up to three months (including severance pay) are retained for employees who work in the Far North and equivalent areas upon dismissal due to:

• liquidation of the organization;

• staff reduction.

Unlike the general rule, such employees do not need a decision from the employment service to maintain their average earnings for the third month of employment. This is stated in Part 1 of Article 318 of the Labor Code of the Russian Federation.

In addition, the average earnings in these cases can be retained for such employees for a period of up to six months based on the decision of the employment service. This is possible if, within a month after dismissal, the employee contacted this service, but was not employed by it. These are the rules of Part 2 of Article 318 of the Labor Code of the Russian Federation.

A similar procedure for dismissal due to liquidation of an organization or reduction of staff applies to employees working:

• in areas not classified as regions of the Far North and equivalent areas, but included in the list of territories where regional coefficients and percentage increases in wages are paid (determination of the Supreme Court of the Russian Federation of November 11, 2005 No. 53-B05-9). For example, in the southern regions of the Irkutsk region and Krasnoyarsk Territory;

• on the territory of closed administrative-territorial entities (clause 4 of article 7 of the Law of July 14, 1992 No. 3297-1).

Payments to union members

Employees who were elected to the trade union and released from their main job are paid the average salary not by the organization, but by the all-Russian (interregional) trade union in the following order.

Their average earnings for the period of employment, but not more than six months, are retained upon dismissal due to:

• the inability to provide the previous or other equivalent job (position) at the end of the employee’s term of office in the trade union;

• liquidation of the organization.

If an employee undergoes retraining or training, then his average salary can be retained for up to a year after dismissal.

Such rules are established by Article 375 of the Labor Code of the Russian Federation.

Dismissal due to violations during the conclusion of the contract

Employees dismissed due to a violation of the procedure for concluding an employment contract, which precludes the possibility of continuing work, are paid severance pay only if this violation was due to the fault of the organization. The amount of severance pay is the average monthly earnings. If the violation of the order was committed through the fault of the employee, do not pay him severance pay. This is stated in paragraph 11 of part 1 of article 77 and part 3 of article 84 of the Labor Code of the Russian Federation.