The final settlement with the employee upon his dismissal implies the payment of funds that are due to the latter for the entire time of his labor activity. In this case, the grounds for terminating the contract must be taken into account. After all, the salary of a citizen and other necessary payments will depend on this basis. In such a situation, the manager should not forget that the full settlement with the resigning person must be made on the day when the employee last time operates in this organization. Otherwise, the boss simply cannot avoid problems with the law.

Foundations

The final settlement upon dismissal is made in all cases of termination of the employment contract. But only on the grounds on which the relationship between the employee and his boss is terminated, the amount of money that the person will receive in the end will depend. According to the provisions of Article 140 Labor Code, the manager must pay all the funds due to the citizen on the last day of his work. And if it is impossible to carry out this procedure at the specified time, you need to do it the next day, when the employee presented a demand for settlement with him. Otherwise, the management may be in big trouble if a person goes to court for the protection of violated rights.

It can be terminated both at the request of the employer and at the initiative of the citizen himself, as well as for reasons beyond their control. In addition, the desire to terminate the labor agreement is often mutual. In the latter case, the final settlement under the contract can be carried out not only on the final day of the person's work, but also after this moment.

Payment types

Regardless of the reasons for terminating the employment contract, a final settlement is required. Mandatory payments include:

• employee's salary;
• compensation for vacation that was not used;
• severance pay upon termination of the relationship between the parties to the agreement under paragraph 2 of part 1

Additional types of financial support include: retirement benefits by agreement of the two parties, as well as other types of material compensation established by collective agreement.

Issuance and retention procedure

It is clear that all due cash must be paid to the employee. At the same time, some of them can sometimes be withheld. In a particular case, we are talking about vacation pay upon dismissal of an employee for a vacation that he used, but the period of labor activity was not fully worked out, and the citizen decided to terminate his relationship with this organization and wrote a letter of resignation.

But there is another important nuance. Money for the used vacation will not be withheld by the employer from the salary of a person upon his dismissal only if his departure from work is carried out in connection with a reduction in staff or the liquidation of the organization. In this case, the employee will also be entitled to a severance pay in the amount of the average income for two months, and if he did not get a job, then for the third month. The final settlement upon dismissal of a citizen takes place on the last day of his labor activity. And he is paid: salary, compensation for unspent vacation, severance pay, if any.

Vacation pay calculation

The company from which the employee leaves without fail should pay him compensation for the leave that was not used for the entire period of employment. In the event that a person has not been in it for several years, accordingly, the amount of payments is made for all this time. If a citizen stops labor Relations with the organization on his own initiative, and the period of work is not completely over, then in this case deductions are made from his salary for the used vacation. In this case, the accounting department will have to calculate the exact number of days or months of work of a person.

The amount of vacation pay upon dismissal is calculated as follows:

1. The number of days of annual paid leave is taken, for example 28. After that, it is divided by the number of months in a year, that is, by 12. Then the resulting number (2.33) is multiplied by the number of months worked in the working period, for example 4.
2. Multiplying 2.33 by 4 results in 9.32 unused vacation days. Then this number is multiplied by daily earnings, for example, 900 rubles. It turns out 8388 rubles. This is the money that is due to a person as compensation for unused vacation. Personal income tax - 13% - will be withheld from the same amount.

The final settlement with the employee should not be delayed by the boss. It must be done on time, regardless of for which of the grounds specified in the Labor Code, a citizen is dismissed.

Rules for calculating upon termination of an employment contract

All payments due to the employee, the latter must receive on the final day of his labor activity at this enterprise. In the event that the head did not make the final settlement at the specified time, he will bear administrative responsibility. At the same time, a citizen must receive not only compensatory payments, but also the salary itself for the time of work.

For each day of delay in payments, the manager pays a fine in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. In addition, if the amount of the final settlement when paying the severance pay is more than the amount of three times the employee's earnings, then personal income tax in the amount of 13% will have to be paid from this monetary allowance. The tax is also withheld when paying vacation pay.

Care on your own initiative

Final settlement upon dismissal own will must be made with a person on the last day of his exercise job duties which includes:

• salary for the entire time of work;
• compensation for holidays or holidays if a person worked without annual rest for several years in a row.

An important fact should also be noted here. If the leave was used by a citizen, but the period of work was not fully completed, accordingly, upon termination of the contract at the request of the latter, the employer has the right to withhold previously paid funds from his money.

When it is not possible to make deductions for unworked vacation

In a number of cases, which are provided for by law, deduction for leave upon dismissal is not made. This category includes the following situations:

1. Liquidation of the employer's organization.
2. Staff reduction.
3. Termination of an employment contract when a citizen cannot perform duties due to illness.
4. Call to the army.
5. With a complete loss of the former labor ability.
6. Restoration to previous position by court order.
7. Termination of the employment contract upon the occurrence of circumstances that are beyond the control of the parties.

In any of the above cases of dismissal of a person, the boss must make a final settlement with him on the last day of his work and pay all the money due by law. Otherwise, the person has the full right to defend his interests in the prosecutor's office and the judiciary.

its calculation and size

In a situation where the employer is the initiator of the termination of labor relations, the citizen has the right in some cases to receive compensatory benefits. It is also called a holiday. In this case, the amount of this payment can be in the amount of two weeks or monthly earnings. Monetary allowance in the amount of the employee's salary for two weeks can be in the following cases:

1. If the state of health of a person does not allow him to continue his labor activity in this organization. Or when he refuses to move to another position, and the boss has nothing more to offer him.
2. With a complete loss of the citizen's ability to work.
3. If the terms of the employment contract change.
4. When a person is called up for military or alternative service.

In the amount of monthly earnings, the allowance is paid:

• upon termination of the employment contract due to reduction;
• in the event of liquidation of the organization.

Other circumstances may also be established when such benefits are issued to an employee. Nevertheless, the payment of the final settlement upon dismissal, including the compensatory allowance, must be made on the last day of the person's employment. In addition, when calculating this type of compensation, it is necessary to take into account the payment of taxes if the amount of monetary allowance exceeds the employee's salary three times. Otherwise, no income tax is payable.

Final calculation example

An employee who ends his employment relationship with a particular organization is entitled to receive money earned and other compensation, if the grounds for dismissal allow this. Consider the following example.

Ivanov, an employee, leaves the enterprise of his own free will. Naturally, in this case, he does not receive severance pay and the preservation of average earnings for the third month before employment. But he is entitled to the payment of earned money for all the time and compensation for vacation. The final settlement of the employee in this situation will be made in the form T-61. completed upon termination of employment.

Ivanov wrote a statement in April and resigned on the 19th. Accordingly, he must be calculated and given remuneration for work from 1 to 18 inclusive. If his average salary is 20,000 / 22 working days (such a number of them in April), as a result, the amount per day comes out - 909.09 rubles. It is multiplied by the number of days worked in the month of dismissal - 18. As a result, the amount is 16363.22 - Ivanov's salary for April. In addition, the organization first pays tax on this money, and then the accountants issue the final settlement to the citizen.

Since a person quits in April, and he has a vacation according to the schedule only in June, and he did not use it, he is entitled to compensation. The calculation takes place in the following order:

Ivanov worked this year for 3 months and 18 days. But the count will go for 4 full. Rounding to tenths and hundredths is not done, so the amount is calculated from 28 vacation days / 12 months a year = 2.33 days. After that 2.33*4 (worked months)=9.32 days. And only then 9.32 * 909.9 (daily earnings) \u003d 8480.26 (compensation for vacation).

Thus, the final calculation is made from all due to the employee amounts. But in this case, this is only a salary and a cash payment for a vacation, because Ivanov quits on his own initiative. If he had been reduced or dismissed in connection with the liquidation, he would also have received a severance pay, which is also paid with all the money (based on Article 140 of the Labor Code of the Russian Federation).

Arbitrage practice

Currently, many former employees are going to court to protect their rights, which they believe were violated by the manager upon dismissal. Especially if the question concerns cash payments that were not given to the employee on time and in the right amount. In practice, there are even such cases when employers, when making settlements with a citizen, made deductions from his income for vacation that was previously used. And this eventually led to litigation and complaints.

Let's give a colorful example from practice. An employee was fired from a redundancy organization. The head paid off with him in full, but when paying the money, he made deductions for the vacation, which had already been used by the citizen in June. In addition, the redundancy procedure was violated by the employer in terms of the fact that he did not offer the available vacancies to the employee. But at the same time, he accepted other persons for vacant positions, which is forbidden to do when carrying out dismissal measures for such reasons. Having counted his earned money and discovered violations of labor laws, the former employee applied to the judicial authority with a request for reinstatement and payment for forced absenteeism, which occurred through the fault of his boss.

Having considered all the materials of the case, the court came to the conclusion that the employer carried out the reduction procedure without complying with the norms of the labor code. In addition, he made a completely wrong calculation with the employee. He simply did not succeed in the final settlement upon dismissal (2016). He grossly violated the norms of the labor code, in connection with which the citizen was reinstated at work in his position, and the employer paid him moral damages and compensation for the used vacation, which he had previously illegally withheld. That is why managers, when settling accounts with employees, need to be especially careful and not allow violations on their part, so as not to prove their case in the judiciary later.

Among different types benefits there is a so-called severance pay upon dismissal. This monetary equivalent is not paid to everyone who decided to quit, but only to those who are forced to do so due to circumstances.

severance pay

Article 178 of the Labor Code of the Russian Federation informs in which cases, upon termination of employment, an employee is entitled to monetary compensation. The severance pay is sum of money who received the calculation, appointed in accordance with the requirements of the law in the amount of the average monthly earnings or earnings for 2 weeks. The allowance in large amounts is assigned in certain cases regulated by the code (Article 181 of the Labor Code of the Russian Federation).

The head also has the right to issue a local order within his organization on the payment of material support to the resigning person.

In what cases is severance pay paid?

Severance pay upon dismissal is assigned if the employment contract is canceled for the following reasons:

1. liquidation of the organization;
2. reduction in the number or staff of employees of the enterprise;
3. call for military or alternative service;
4. reinstatement by the court of an employee who previously held it;
5. refusal of another position (for example, in the event of disability);
6. unwillingness of the employee to move to another locality;
7. registration of an employment contract with errors made by the employer;
8. amendment of the contract;
9. dismissal of the director of the company by order of the founders;
10. change of ownership and termination of the contract with the head, other leading specialists.

In case of liquidation of the organization, reduction of the number and staff (does not apply to temporary workers), the allowance is assigned in the amount of average monthly salary. The average monthly salary is also paid to those hired under an employment contract drawn up with violations due to the fault of the management. Moreover, these conditions do not allow you to move to another job within the same enterprise or continue to work.

In all other cases, a two-week severance pay is paid upon dismissal.

Cases when a dismissed person loses benefits:

1. the employee violated the labor schedule (drunkenness, etc.);
2. the reduction procedure coincided with the probationary period;
3. dismissal at will or by agreement of the parties;
4. the employment contract was concluded for 1-2 months.

Upon dismissal for any of the above reasons, he receives all the other prescribed by law payments, including wages, vacation pay (if the vacation was not used), and so on. The calculation takes place on the next day after the application.

What determines and how the amount of the allowance is calculated

The amount of severance pay upon dismissal depends on the average earnings for the billing period. The settlement period in this case is the year preceding the dismissal.

The amount of compensation is calculated according to the formula:

Compensation = average salary x work shifts in the pay period (month).

The accrual of severance pay upon dismissal is linked to the accepted rules:

1. compensation is accrued only for working days of the period for which it is issued (30 or 14 days);
2. sick leave, vacation pay, benefits, etc. cannot be included in the total annual earnings;
3. the rules for calculating the amount of benefits do not depend on the type of remuneration;
4. the month of dismissal is included in the billing period, when the day of dismissal coincides with the last working day of the month; if the dismissal does not fall on the final day of the month, it does not fall into the billing period.

The subvention is issued on the day of dismissal by a written order (order) of the head, issued earlier to justify the reason for dismissal from work.

No additional order is required.

If the day of dismissal is a working day, settlements, together with severance pay, are paid on the next. If the employee did not work on the day of dismissal, the settlement must be received no later than the day following the day the employee made a claim for payment of money (Article 140 of the Labor Code of the Russian Federation).

Payment of severance pay upon liquidation or reduction

Labor Code Art. 178 secured the right for those laid off to eliminate or reduce the average monthly earnings during the search for a new position. How does it work in practice.

A dismissed person due to redundancy (liquidation) may not immediately find a suitable position, therefore he is entitled to financial support for the duration of the job search, but no more than two months from the date of dismissal.

The video below will tell you about the payment of benefits upon dismissal due to staff reduction:

If the employee has not found a job after a month, he brings a statement and a work book (copy) to the former employer as confirmation of the lack of work. These documents are enough to receive the second (he received the first on the day of dismissal) payment in the amount of the average monthly salary.

It is also paid after the second month after the dismissal, if the work is not found. If employment occurs before the end of the second or subsequent months after the dismissal, then the amount is adjusted in proportion to the days of unemployment of the paid month.

This is done on the basis of an application and a copy of the entry from the work book made by the new employer. It is not necessary to receive a payment immediately after the device to a new place. The right is reserved for the reduced one for a year.

If the employee did not find a job 3 months after the dismissal, he also provides a written application, a copy of the work book without a job record and a certificate with where the dismissed person should have registered as unemployed in the first 2 weeks after dismissal. If he did not do this, there will be no payment for the third month.

For workers in remote areas, the payment of benefits is provided for six months after dismissal, subject to timely registration at the labor exchange.

Benefit upon dismissal by agreement of the parties

The procedure for terminating an employment contract is regulated by Art. 78 of the Labor Code of the Russian Federation. She explains that such termination can be made at any time if both parties do not object. They sign an agreement to terminate the contract, which is legal confirmation the legitimacy of the employee's termination of labor activity.

At the same time, the employer must indicate which employee will receive payments and compensation upon dismissal by agreement of the parties (if receipt is prescribed in a local regulatory act), as well as the date they were received.

Labor Code this question does not regulate. Severance pay upon dismissal by agreement of the parties is accrued on a voluntary basis and depending on the capabilities of the employer. By agreement of the parties, a worker of any category may be dismissed, including pregnant women, persons with children, the disabled, etc.

To quit on this basis, it is enough to write a statement (with the employee's own hand) and draw up an agreement (Article 77 of the Labor Code of the Russian Federation). The calculation is made in the usual way.

Severance pay is legally allowed not to be paid. The employer has the right to make a payment on his own initiative, or refuse. There will be no penalties for non-payment.

Settlement must be paid on the day of dismissal. If the employer decides to provide the resigned financial support and appointed a severance pay, the term of its payment is indicated in the text of the previously signed agreement.

Voluntary redundancy allowance

An employee may at any time refuse to fulfill an employment contract, that is, quit of his own free will (Article 80 of the Labor Code of the Russian Federation). By law, severance pay for dismissal of one's own free will is not required. The employee is entitled only to estimated payments accrued according to general rule. This is a salary for the days worked before dismissal, vacation pay, sick leave allowance, if any.

Sick leave after retirement

An employee who has ceased work in the organization has the right to pay sick leave after dismissal. The legislator fixed: in case of disability, no later than 30 days from the date of dismissal, the employer pays sick leave (FZ-No. 255).

All questions of interest can be asked in the comments to the article.

When breaking off labor relations with an employee, the employer is obliged to calculate and pay him compensation for the remaining unused vacation days, as well as make the final payment upon dismissal, that is, pay wages for the period of the month that the employee worked. These calculations must be made in a certain order. In addition, in some cases, when terminating an employment contract, an employee is assigned additional payments. How to make a calculation upon dismissal will be discussed in our article.

Calculation upon dismissal, depending on the grounds for termination of the employment contract

The above mentioned compensation for unused vacation and calculation wages upon dismissal based on the results of the worked part of the month, these are standard payments due to the employee, regardless of the grounds for terminating the employment agreement.

Recall that in most situations, for each month worked, an employee is credited with 2.33 vacation days. In total, there are 28 days of rest per year. In some industries, based on the specifics of the activity, or on the basis of the provisions of the collective agreement in a particular organization, the number of vacation days increases. Replace vacation days monetary compensation while the employee is not working. But if for some reason he did not take a vacation and at the same time quits, then the employer is obliged to pay him all the remaining unspent days.

If the dismissal occurs at the initiative of the employee on the basis of clause 3 of part one of Article 77 of the Labor Code, then upon dismissal, the employee must receive a calculation for the time worked and compensation for unused vacation. These are employee benefits. True by a collective agreement or other local regulations in the organization, again, can be provided additional compensation for various types layoffs. Of course, this may not be a particular and not the most common case, however, if such settlements are provided for when dismissing, the employer is obliged to make them in favor of the employee. For example, it may be a one-time material aid voluntarily dismissal upon retirement.

Another reason for terminating an employment relationship is the agreement of the parties. A similar option is provided for in paragraph 1 of part 1 of article 77 of the Labor Code.

In this case, in addition to the standard payments to the employee upon dismissal, he is entitled to an additional amount determined by a joint decision with the employer. Also, the amount of such an additional payment may be influenced by local acts adopted by the organization.

Termination benefits: severance pay

The calculation of an employee upon dismissal may include another element of the payment - severance pay. Its size, depending on the situation, may correspond to the average monthly earnings of the dismissed employee or the average two-week earnings.

Thus, payments upon dismissal at the initiative of the employer include an average monthly allowance for an employee with whom labor relations are terminated due to the liquidation or reduction of staff. The settlement money upon dismissal in this case also includes the average monthly earnings saved for the employee for a period of up to two months (and in some situations, up to three months) for the period of employment. True, at the same time, it is reduced by the amount of the paid severance pay.

A severance pay in the amount of two weeks of earnings is paid to those employees who refused to be transferred to work in another locality in connection with the relocation of the employer (clause 9, part 1, article 77 of the Labor Code of the Russian Federation), or from transferring to another job for health reasons (clause 8, part 1, article 77 of the Labor Code of the Russian Federation), or were declared incapable of work in accordance with a medical report (clause 5, part 1, article 83 of the Labor Code of the Russian Federation). A similar calculation procedure upon dismissal with a severance pay of the same amount applies to employees called up for military service or sent to alternative civilian service, employees who rejected a job offer due to changes in the terms of an employment agreement related to new organizational or technological conditions labor (clause 7, part 1, article 77 of the Labor Code of the Russian Federation), as well as in a number of other situations.

Terms of full payment upon dismissal

Article 140 of the Labor Code contains a rule that payments under the calculation upon dismissal must be made before the last working day of the employee, inclusive.

If for some reason the employee was not present at the workplace on the last day, and physically could not receive the amounts due to him upon dismissal, then the employer is obliged to issue them at the first request of the resigned employee. The delay in the calculation of salary upon dismissal, as well as other amounts due to the employee, leads to the need to accrue additional compensation to the employee for the amount of the debt. It is calculated as one hundred and fiftieth of the current key rate for each day of delay from the amount of debt.

Retirement bonus

Some organizations practice the use of a calculation scheme, according to which an employee is entitled to a certain salary and bonus based on the results of the month worked and, for example, the amount of work performed during it. As a rule, the evaluation of the effectiveness of work in such cases is evaluated already at the end of the month. How to calculate an employee upon dismissal in the middle of the month, if the company has exactly this procedure for calculating the workforce?

Of course, the procedure for dismissal and the calculation of ordinary payments within the framework of the established salary, as well as compensation provided for by the Labor Code, must be completed on the last working day of the employee. However, the premium part can be paid on the day when it is established internal regulations organization, that is, when the billing month is closed, and the results of the work performed can be evaluated. Simply put, the requirements of Article 140 of the Labor Code do not apply to how the calculation takes place upon dismissal in the bonus part of payments to the departing employee.

Upon termination of an employment relationship, an organization or enterprise must calculate the salary upon dismissal with an employee. In connection with the dismissal, employees are paid wages for the days worked in the month of dismissal and compensation payments for unused vacation. Depending on the reasons for leaving, the employee may also be given severance pay or compensation payments due to the termination of the employment relationship, as well as retain the average monthly salary.

The basis for formalizing the dismissal of an employee, including the basis for calculating all payments that he is entitled to by law, is the Order to terminate the employment contract with the employee. This order is issued in a certain form of maintaining personnel records. It is approved by the State Statistics Committee (f. T-8, T-8a). As a general rule, upon dismissal, an employee is paid:

1. Salary for working days that were actually worked out in the month of dismissal, for example, when an employee is dismissed at his own request.

2. Compensation payments for unused vacation.

3. Severance pay (in cases established by labor legislation).

- work book;

- at the written request of the employee, copies of documents related to work are issued: copies of orders for admission, dismissal, relocation; salary certificates, accrued and actually paid insurance premiums, etc.

An example of the calculation of wages upon dismissal

On November 19, 2015, Sergey Nikolaevich Fedorov, an employee, resigned due to military conscription. Calculate final salary.

To begin with, we calculate wages for an incomplete month:

Based on the fact that the monthly salary is 25 thousand rubles. , then

Salary for November \u003d monthly salary / number of work shifts x number of shifts worked

ZP for November = 25,000.00 / 20x13 = 16,250.00 rubles.

At the time of dismissal, Fedorov S.N. two weeks of unused vacation, so he is entitled to compensation for unused vacation.

Vacation compensation (KO) \u003d RFP for 12 months / (12 * 29.43) * number of vacation days

KO \u003d 25000.00 / 29.43x14 \u003d 11945.39 rubles.

Since Fedorov S.N. is drafted into the army, then according to the Labor Code of the Russian Federation, he is entitled to two weeks of severance pay.

Severance pay (SP) = average daily earnings for the year x 10 work shifts
Average daily earnings: salary for the previous 12 months / 12 / 29.3
25000 / 29.3 \u003d 853.24 rubles.

VP \u003d 853.24 x 10 \u003d 8532.40 rubles.

This severance pay is not subject to income tax.

Final settlement \u003d RFP + KO + VP - (ZP + KO)x13%

On the day of dismissal Fedorov S.N. will receive the final settlement in the amount of 35448.85 rubles.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

One of the most common grounds for termination of an employment relationship is the unwillingness of an employee to continue working for a particular employer. On the one hand, an employee can write if the employer does not suit him. On the other hand, this basis for dismissal is often used by employers in order to minimize the cost of paying compensation when employees leave.

Retirement payouts

Regardless of the reason for the dismissal and the reason that will be written in the work book, the legislation provides for the payment of wages and. In addition, they may additionally be accrued, depending on the reason for dismissal, provided for by labor legislation (Labor Code of the Russian Federation, Art. 178) and additional payments provided for in collective, employment contracts or trade union agreements.

The law obliges the company to pay compensation to its employee for non-vacation days of labor and additional leave.

You can go on vacation after submitting an application only in agreement with the management. In this case, no compensation will be paid. Additional payments upon dismissal are due for:

• liquidation of legal faces;
• personnel;
• refusal of an employee to transfer to another job;
• leaving for the army;
• refusal to transfer to another locality;
• exit of the main worker;
• disagreement to continue work due to a significant change in the terms of the employment agreement;
• layoffs for medical reasons.

The amount of severance pay depends on the reason for the dismissal and can range from two weeks to a month's earnings of the departing employee.

The most common ground for dismissal is the employee's statement to terminate the employment relationship with the employer. However, such a desire does not always arise in an employee on a voluntary basis. In practice, employers force the employee to write a letter of resignation on their own initiative in order not to pay the required additional compensation upon dismissal, for example, to reduce staff.

Even such a reason for dismissal as the desire of an employee can be challenged in court if facts of coercion to terminate labor relations on this basis are proven.

In the event of a positive court decision, this will lead to additional costs for the reinstatement of an unfairly dismissed employee, payment of money to him for the time from the moment of dismissal to the entry into force of the court decision, as well as payment of court costs and fines.

Terms of final settlement with the employee

As a general rule, all funds to a retired employee can be paid on the last working day (Labor Code of the Russian Federation, Art. 140). If the employee goes on vacation before dismissal, he will receive the money on the last day of vacation.

In addition, the legislation provides for the possibility for the employer and employee to agree on the payment of the due funds earlier than the day of dismissal.

If the employee falls ill and his sick leave ends later than the agreed date of dismissal, then the terms for termination of the employment relationship and the final settlement with him are shifted until the end of the sick leave.

In addition, incentive payments for work may be transferred later than the date of termination of the employment relationship.

For example, an employee quit without finishing the calendar month to the end. Based on the results of each month, the company calculates bonus and bonus surcharges, outcomes based on the results achieved by the entire department or area in production. Their size is not known in advance, and therefore it was impossible to transfer this money to a former employee at the time of dismissal. Therefore, the payment to him will be made jointly with the rest of the employees.

The same algorithm applies to quarterly or annual incentives, if they are paid by or paid to retired employees.

The former employee must receive all due compensation and payments on time. If the employer does not comply with the deadlines, then in addition to administrative liability for violation of labor laws, the employee may demand from him a penalty for late payment in the amount of 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay (Labor Code of the Russian Federation, Art. 236). In addition, a former employee may go to court and demand payment of non-pecuniary damage for late calculation of final payments.

Payments after dismissal

By labor law, in addition to severance pay, in some cases, the employer is obliged to make additional payments to an already dismissed employee (Labor Code of the Russian Federation, Art. 178).

When the staff is reduced or the organization is liquidated, the former employer pays one average monthly salary to the departed employee if he does not get a new job.

When an employee is registered with the employment service within two weeks from the date of termination of employment with the previous employer, he may be entitled to the payment of the average salary for two months after dismissal (by decision of the body that registered him as unemployed).

In addition, regardless of the reason for dismissal, the former employer is obliged to pay the employee a sick leave if he receives an illness or injury less than a month after the dismissal (Law No. 255-FZ, dated December 29, 2006, art. 5). Payment is made in the amount of 60% of the average salary at the previous place of work, after presentation of the sick leave. The duration of the sick leave does not affect the possibility of its payment.

For example, a former employee fell ill a week after leaving, and the period of temporary disability was one month. The former employer is obliged to pay him the entire period of sick leave, and not three weeks.

These payments apply only to the unemployed, in case of employment with a new employer, obligations to former employee stop automatically.

Payments upon dismissal of one's own free will in 2018

The employee shall notify the employer at least two weeks in advance (if probationary period- at least three days) about his desire to quit. After writing the application, this period is given to the employer to find a replacement for the departing employee, complete the dismissal procedure and calculate the final payments.

As a general rule, a departing employee must be paid a salary for the time actually worked or work performed, as well as for unused days of labor and additional holidays.

The due salary is reduced by the amount already received by the employee in advance.

In addition, payments upon dismissal are reduced by the amount of personal income tax and insurance premiums due.

The employee may also ask the employer to give the rest of the vacation days before dismissal, however, the employer may refuse such a request, motivating his refusal, for example, by the need to train a new employee or to transfer values ​​from one financially responsible person to another.

On the last working day or the day of vacation (sick leave), the head of the enterprise draws up an order to dismiss the employee, and the departing employee familiarizes himself with it and receives all the due payments.

The departing employee may not agree with the amount of the final payment, for example, he considers it underestimated. In this case, the employer pays only those amounts that the employee does not dispute. In the future, it is necessary to understand the correctness of the charges through the court.

For example, very often the reason for litigation between an employer and a former employee is the incorrect calculation of the incentive part of the salary, percentage of sales, payment for contracts concluded before leaving, etc.

You will also have to go to court if former employee damage was caused to the property of the organization and its amount exceeds 1/5 of the final settlement, and the voluntarily resigning employee refuses to compensate.

The legislation establishes a limitation period of one year for disputes about damage to the employer and incorrect accrual of dismissal payments (Labor Code of the Russian Federation, Art. 392).

An example of calculating final payments to an employee

The employee applied for resignation of his own free will and indicated that the last working day was April 26, 2018. His current working period began in November 2017. Size official salary is 30,000 rubles and has not changed over the past year. The payment will be calculated as follows.

The company provides for advance payment on the 15th day of each month, in proportion to the amount of time worked in the first half of the month. Therefore, the employee’s salary upon dismissal is due only for working days from the 16th to the 28th.

(30,000 / 20) * 9 = 13,500 rubles.

At the same time, regardless of the result of the work, if the employee did not have disciplinary action he is paid a monthly bonus in a fixed amount of 25% of the official salary.

30,000 * 25% = 7,500 rubles for a full month of work.

(7,500 / 20) * 18 = 6,750 rubles for the number of days actually worked in a month.

Thus, the accrued salary upon dismissal will be 20,250 rubles.

The next part of the payments concerns non-vacation leave. Its total duration for the working year is 30 days.

To calculate compensation, it is necessary to calculate the average daily earnings of an employee. As a general rule, it will be equal to:

(30,000 * 12) / 12 / 29.3 = 1023.89 rubles.

When calculating the average daily earnings, the concept of a billing period is used. It is considered the last year worked for this employer.

At the same time, days are subtracted from it when the employee retained average earnings, for example, during a business trip or sick leave. Therefore, in practice, the size of the average daily salary may differ downwards than when calculating only on the basis of the official salary.

In addition, disagreements over the amount of this compensation may arise due to the fact that in the current working year the employee received a salary increase. When calculating the payment for non-vacation leave, the increase is taken into account only from the month in which the increase took place, and the average payment for the last salary is not taken.

In our example, in the current working year, the employee quits in the second half of the calendar month, so taking into account due days vacation this month is included in full. If the date of dismissal fell on the first half of the calendar month, then it would not be included in the calculation.

The departing employee has worked 6 full months, so he is entitled to 15 days of vacation. He didn't use them.

Vacation pay will be:

1023.89 * 15 = 15,358.35 rubles.

In this way, total amount payments due upon dismissal will amount to 35,608.35 rubles. From this accrued amount, income tax in the amount of 13% and the due insurance payments for pension and compulsory (and in some cases additional) health insurance. Full size deductions can be found in the accounting service.

The desire of an employee to terminate an employment relationship is one of the most common reasons for terminating it. As a general rule, a letter of resignation on this basis must be written at least two weeks before the expected date of departure. The last working day is also the day of issuance of all payments due to the employee and work book. If this is not done, then the employer is threatened with penalties, as well as penalties for late payments.

According to the legislation, an employee who leaves on his own initiative is entitled to payment for the time actually worked and compensation for non-vacation days of labor leave, however, during internal documents organizations have the opportunity to provide other types of payments.