When is severance pay paid? Payments in the Far North. Benefit payment procedure

Payments in case of staff reduction often turns out to be a problem for everyone involved in the situation. It is accompanied by many nuances and not the simplest legislative regulation. To avoid all sorts of mistakes, it is worth knowing how it is calculated and in what order it is issued.

How is the payment of severance pay regulated when staffing is reduced?

This procedure is regulated by the Labor Code Russian Federation, which determines that:

all citizens have the rights to decent wages;
in the event of liquidation of the company, when reducing the number of personnel, or when leaving at will, employees can count on money from the employing organization.

This payment is severance pay in case of layoff. By law, it is accrued or issued to the employee on the last day of his work at the enterprise. Consequently, the issue of the timing of receiving funds has already been resolved.

This money is provided by law to help a person in the search process. new job, give him the means to live for a period of time. What severance pay is accrued upon layoff depends on the type of termination employment contract. But, as a rule, this is full payment for the first month and partial payment for the second and third after the employee leaves.

If an enterprise eliminates some positions, it is impossible to immediately say whether the laid-off workers will have to be given an average monthly amount to support them while looking for another job, and what its exact amount will be. Therefore, first we will consider a simple and mandatory procedure for calculating benefits.

The organization must pay the average monthly income to the employee, guided by Part 1 of Article 178 of the Labor Code of the Russian Federation.

To receive such severance pay upon layoff, the employee does not even need additional papers; it is important to indicate the correct reason for the break in relations in the order and be sure to refer to the corresponding paragraph in the legislation. Part 1 of Article 140 of the Labor Code of the Russian Federation sets the final date for the reduction as the deadline for issuing money. If a person does not appear on this day, he must submit an application, according to which he will be calculated no later than the next day after the date of application.

There are situations when a worker is not satisfied with the amount of severance pay during a layoff. In this case, the company will have to pay out an amount when calculating that no one will doubt (refer to Part 2 of Article 140 of the Labor Code of the Russian Federation). If you do not have time to transfer the funds, then the delay is fraught with the accrual of interest, which will grow daily, including the date of actual disbursement of money. Interest is calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

Procedure for payments in case of staff reduction

The Labor Code in the first and second parts of Article 81 indicates that when staffing is reduced, material compensation is assumed in the form of social compensation to former employees. Let's name the main types of these payments.

Severance pay in case of staff reduction in the amount of the average monthly earnings of the dismissed employee. If an employment agreement or any collective agreement contains information about increasing the amount of “compensation”, the employer will have to comply with the agreements and calculate the severance pay in accordance with this document.
Maintaining average earnings for the period of employment, but no more than two months from the date of dismissal. In order to comply with the requirements of the first part of Article 178 of the Labor Code of the Russian Federation, which regulates labor relations, in this situation, when calculating the amount of average income, the amount of redundancy benefits is taken into account.

The second part of the same article indicates the possibility of a dismissed employee to insure against lack of money in case he fails to get a new job within the next two months. To do this, he should contact the employment service no later than 14 calendar days after the date indicated in the order to reduce the number of personnel. If a person has not found a new place in two months, and the employment center was also unable to offer him a job, then for the next 30 days the average income will remain with him in the form of severance pay in the event of a reduction.

Sometimes the amount of compensation is even greater than in the example considered. Some conditions require the payment of large “compensation” upon dismissal of an employee.

There is a general rule fixing the employer’s obligation to notify staff of an upcoming dismissal at least two months before this event (a sample notification document can be found below). If one of the employees decides to leave before the specified date, then he has the right to severance pay and compensation in the amount of average monthly income, recalculated in accordance with the remaining time until the stated day of reduction. Such premature termination of the contract must be formalized in writing.

Funds that are due to the employee while searching for a new job are not wages, so that the enterprise is not obliged to transfer them on the same days that are defined by local documents as the dates for issuing advances and salaries to the organization’s employees. These benefits can be transferred to a person at the end of the second and third months on dates approved jointly with him.

Calculation of severance pay in case of staff reduction

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

Special financial conditions are provided for citizens working in the Far North. Firstly, if an employee is laid off, severance pay is guaranteed to him for one quarter if he did not go to the employment center (Labor Code of the Russian Federation, Article 318), and for six months if he registered in the next 30 days after termination agreement.

How is severance pay paid to seasonal workers?

Article 296 of the Labor Code of the Russian Federation states that seasonal employees are entitled to compensation in the amount of two weeks of work. The enterprise is not obliged to pay in any way for further time away from employment.

Is it necessary to pay severance pay when laying off an employee who is on a probationary period?

Despite the fact that an employee on a probationary period is not yet fully part of the company, he can claim all the compensation due to the dismissal of permanent employees.

But if an enterprise reduces it under Article 71 of the Labor Code of the Russian Federation, the person is recognized as having failed the test and does not receive any benefits or compensation.

Is a pensioner entitled to severance pay during a layoff?

The legislation does not establish any differences between elderly and other employees who have been laid off, so the rights of the former do not change in any way, and they are also entitled to financial compensation.

Answers to related questions are contained in the chapter “Guarantees and compensation for employees who are faced with termination of their employment contract.” The situation is regulated by its articles 178-181, which do not contain any clarifications regarding special conditions for workers of retirement age.

Who is entitled to severance pay due to a fourfold reduction?

There are a number of specialists who are entitled to larger compensation in the event of a breakdown in their employment relationship. People on public service can count on four times the average monthly income upon dismissal, and judges – on six times.

In what amount should severance pay be paid to part-time employees when they are laid off?

Persons working part-time, in accordance with the law and other regulations, have the same rights to financial assistance and guarantees as permanent employees. Consequently, the Labor Code of the Russian Federation establishes the same payment procedure for them as for everyone.

If a part-time worker is subject to a reduction in the number of employees or staff, the employer is obliged to pay him compensation under Article 178 of the Labor Code of the Russian Federation - medium size a laid-off person's income for one month.

Dismissal by transfer: rules of procedure

How to calculate severance pay when reducing staff

The first thing management must take into account is that the salary of the dismissed employee is last month must not be changed or calculated on any other basis. No raises or additional benefits can be canceled due to the fact that the company does not see the value in this person.

For example, money for unused vacation days must be calculated in the manner established by the fourth part of Article 139 of the Labor Code of the Russian Federation and paragraphs 10-12 of the Regulations on Average Earnings.

Severance pay for layoffs includes compensation for unused vacation, accrued in proportion to calendar days. However, in order to determine the number of days for which payment is due, you need to take into account the following feature.

If the employment relationship is terminated in accordance with paragraph 2 of part 1 of Article 81 of the Labor Code of the Russian Federation, and the employee spent more than a year at the enterprise, then for the final working year he receives compensation in full, provided that the length of service that determines the right to paid leave is 5, 5 months or more (this point is clarified by the Rules on regular and additional leaves).

Severance pay in case of reduction according to the Labor Code of the Russian Federation is the salary of the dismissed person in the amount average salary per month. This payment is calculated in the manner established by the 3rd part of Article 139 of the Labor Code of the Russian Federation and the 9th paragraph of the Regulations on average earnings. General rule is as follows: it is necessary to determine the average wage per day of work by dividing the accrued wages over a certain period of time for the days actually worked during this period. At the same time, Article 178 (1st part) of the Labor Code of the Russian Federation states that the calculation must be made based on the number of working days that would be on the employee’s schedule in the month following the date of dismissal.

There are cases when an enterprise uses summarized recording of working hours, which affects how severance pay is calculated in the event of a layoff. In this case, the person will receive compensation for the number of working hours that will not be worked due to dismissal. The number of hours is determined based on a fixed working week (most often 40 hours).

The legislation gives citizens the right to receive their average income while looking for a new job. This period begins on the date following the day of dismissal and ends on the day before employment or after payment of severance pay for the second month upon reduction, if this moment came earlier (Article 14 of the Labor Code of the Russian Federation). The first month of the employment period is paid on the day of the layoff, so the money for the next month is calculated taking into account the benefits (according to Article 178 of the Labor Code of the Russian Federation).

How to calculate compensation for staff reduction: example

Let’s imagine that proofreader Ilya Kubikov got a job at OiTv LLC on December 3, 2012. A year and a half later, the company decided to reduce the personnel of the enterprise, and on April 30, 2014, Ilya was given a notice stating the severance of labor relations from July 11 of the same year (according to the first part of Article 81 of the Labor Code of the Russian Federation). To calculate what severance pay an employee is entitled to during layoff, you need to clarify his working conditions.

Kubikov corrected texts in the company during a 40-hour work week and rested on Saturday and Sunday. In the year preceding his dismissal, Ilya had a salary of 40 thousand rubles and a bonus for qualifications, paid every month, in the amount of 5.5 thousand rubles. And on January 1, 2014, OyTv LLC increased the wages of all employees, and the proofreader began to receive 45 thousand rubles. The company applied the rules of the Bonus Regulations, which state that the monthly bonus is equal to 0.1 of the amount actually paid for working hours in the current period. So in April 2014, Ilya received an annual bonus in the amount of 40 thousand rubles (however, it was calculated without taking into account the employee’s actual working time). The system of material incentives at OiTV provided New Year's gifts, so at the end of 2013. Ilya was paid another 2,000 rubles in honor of the upcoming holidays.

To complement the example of calculating severance pay during layoffs, it is important to note the employee’s sick and vacation days.

Ilya Kubikov was ill for nine calendar days from 01.07.2013 to 30.06.2014 (from 5 to 13 November) and took three vacations:

Kubikov took 28 paid days annual leave(December 2-29, 2013) and four more days on August 5-8, 2014. In 2014, the employee was accrued 7,994.4 rubles in vacation pay, and in April of the same year, personal income tax was transferred from them.
Ilya spent two days (December 30-31, 2013) on unpaid leave.

After an employee is laid off, severance pay must be calculated taking into account all these nuances.

Ilya went to the employment center immediately after his dismissal from the OyTv company, but they could not find him a job until the end of the third month after layoffs at the company. When the second and third months of searching for a new job were up, Kubikov came to the company with all the required documents in order to receive the necessary payments.

In order not to get confused, let's turn to the schedule, which reflects everything that happens in the period between the notification of future dismissal and the final payment of severance pay upon layoff to Ilya Kubikov.

1. We calculate wages for hours worked in the month of dismissal. Proofreader Kubikov was fired on July 11, 2014, which means he is entitled to the following payments on the day of termination of the contract:

Salary for days worked in July: 45 thousand rubles / 23 working days in a month × 9 days actually worked in July = 17,608.7 rubles.
The fixed bonus for the qualifications of a proofreader, assigned to him earlier, is 5.5 thousand rubles.
Estimated monthly bonus: 17,608.7 rubles salary × 0.1 = 1,760.87 rubles.

We sum up all the indicated amounts and get Ilya’s income in July: 24,869.57 rubles.

2. We will calculate the amount of compensation for unused vacation, to include it in the severance pay when laying off.

To determine the amount of benefits for vacation days that the employee did not use, it is first necessary to calculate the average amount of earnings for one day.

The billing period from July 1, 2013 to June 30, 2014 was not fully worked out by Kubikov.

The amount of payments taken into account. Since during the time period taken for calculation, OiTv LLC increased staff salaries, the increase coefficient will require adjustment, otherwise an error will be made in our calculations.

Let's calculate the increase factor. To do this, you need to divide the new amount of salary and bonus by the old one: (45 thousand rubles + 4.5 thousand rubles) / (40 thousand rubles + 4 thousand rubles) = 1.125.

The coefficient (let’s call it k) for 2014 is equal to 1, we do not take into account the 5,500 ruble bonus in accordance with paragraph 16 of the Regulations on Average Earnings. Calculations of the amounts that will be used in compensation for severance pay in case of reduction are reflected in the following table:

Thus, we see that 582,753.95 rubles is the amount of all cash payments to Ilya for the year (we do not take into account the bonus).

Sum annual bonus. In 2013, this type of incentive was given to Kubikov in full, but without taking into account the actual work time.

Although Ilya Kubikov was officially employed by OiTv LLC throughout 2013, the billing period in which bonus money was transferred to him was not fully worked out. So it is necessary to recalculate the amount of annual remuneration based on the days actually worked in the company.

During the specified period of time, there were only 248 working days, of which Ilya worked 215. Therefore, the amount of the bonus for the year, which will be used in calculating compensation for unused vacation, will be: 40 thousand rubles / 248 days × 215 = 34,677.42 rubles .

Ignored payments. The amount of severance pay in case of reduction based on the third and fifth points of the Regulations on average earnings is not affected by:

Funds paid for vacation.
Compensation in case of temporary disability.
New Year's gift from the company.

We sum up all of Kubikov’s annual income taken into account and get: 34,677.42 rubles + 582,753.95 rubles = 617,431.37 rubles.

The next step in determining the average income of an OiTv employee per day is to count the number of calendar days. Their number in partial months (when Ilya went on vacation or rested during the holidays) is:

20.51 days in November 2013 (calculation example: 29.3 / 30 days of the month × (30 days – 9 days));
0.95 days in December of the same year (29.3 / 31 days × (31 days of the month - 30 days of vacation));
25.52 calendar days in May 2014 (we calculate as follows: 29.3 / 31 × (31 – 4 days)).

When determining the amount of severance pay when reducing the proofreader Kubikov, we will operate with a number of days equal to 310.68 (9 full working months × 29.3 + 3 incomplete).

Average daily earnings. We divide the employee’s recorded income in the billing period by the number of days worked: 617,431.37 rubles / 310.68 = 1,987.35 rubles. We received the cost of one working day for Ilya.

Ilya Kubikov fully worked the first year after his employment and used up his entire annual leave, going on vacation for 28 days in December 2013.

In this example of calculating severance pay for layoffs, the employee was fired before the end of his second year of work in the company. Since the year was interrupted on July 11, 2014, and not on December 2, 2014, as per the employment contract, Ilya’s vacation experience at OyTv LLC was ultimately 1 year, 7 months and 9 days.

According to the Leave Rules, when calculating work periods, periods of service lasting less than half a month are not taken into account in the benefit. Since Kubikov took a year off and we took nine days off, compensation will be paid based on seven months of service. But this is more than 5.5 months in accordance with Part 3 of Article 28 of the Vacation Rules, so Ilya is entitled to the amount for the whole year.

But during these seven months, Kubikov went on vacation for four days, so that if he was laid off, money for 24 unused days of rest would be added to his severance pay. We multiply the cost of a working day (average) by 24 calendar days and get the amount of compensation:

1,987.35 rubles × 24 = 47,696.40 rubles.

3. Let's calculate the amount of severance pay. To determine the size of this financial cushion during layoffs, you need to multiply the average daily income by the number of working days for which OyTV LLC must pay Ilya. The company must pay for the month from 07/12/14 to 08/11/2014. 21 actual working days fall within this period.

Kubikov’s earnings per day, which will be used in this calculation, are equal to:

617,431.37 rubles of annual payments / 215 working days = 2,871.77 rubles per shift.

Let's multiply the average daily earnings by working days in the period paid by severance pay in case of layoffs, and we get the amount that OyTv should accrue to the employee: 60,307.17 rubles.

4. Let's calculate the amount of average earnings for the period of employment. Since we know that Ilya Kubikov registered with the employment service, but could not find a new job within two months, he should be paid severance pay for the second month. In the period between July 12 and September 11, 2014, there are 44 days for work, so OyTv LLC will have to give the employee funds in the amount of: 44 × 2,871.77 rubles = 126,357.88 rubles. For the first month, Ilya was paid 60,307.17 rubles at once, so in September it remains to transfer him the difference of 66,050.71 rubles.

If in the third month Kubikov cannot find a job in another company, then the employer will have to pay for another 21 working days (from 12.09 to 11.10). This is an additional benefit in the amount of 60,307.17 rubles.

Is severance pay subject to personal income tax reduction?

All cash, issued to an employee after a layoff, are displayed in and are under the jurisdiction of the Tax Code of the Russian Federation, regulated by laws on social and pension insurance and on accidents in the workplace. Severance pay during layoffs is also governed by orders of ministries and the Government of the Russian Federation.

What taxes are subject to? No severance payments for reduction or dismissal at the initiative of the employee are subject to taxation. A citizen, losing his place of employment, receives financial support without deduction of personal income tax, insurance premiums, etc. This norm is spelled out in Articles 217 and 255 of the Tax Code of the Russian Federation.

However, there is one amendment: taxes are not withheld from those severance payments that do not exceed three months’ earnings (and for workers in the Far North - the average six-month income of the dismissed person).

On the other hand, although personal income tax and insurance premiums, this payment is important when calculating the company’s income tax. For individual entrepreneurship, this is recorded in the “Other income” section (code 4800).

Basic wiring. Payment of severance pay is made on the basis of an order from the director of the company to lay off an employee due to staff reduction. The amount of such compensation is noted in the accounting reports as labor costs. This is regulated by the Tax Code of the Russian Federation (see Article 255).

If we turn to KOSGU, then in subparagraph 262 we will see the costs of severance pay when reducing: “Social assistance benefits to the population.” They are also recorded in the following posting: credit 0.302.62.30 and debit 0.401.20.262, which is marked in the documentation as “Accrual of severance pay.”

These funds, received by a citizen when staffing is reduced, act as a financial cushion and assistance in the near future, when he risks being left without the previous source of income and not finding a new one. Severance pay in the event of a layoff is not subject to personal income tax and leaves the opportunity to look for another job that will suit the candidate.

At the same time, the principle “what goes around comes around” turns out to be significant, since the amount of “compensation” is directly proportional to the time of work and its quality, because it is tied to the average daily income and length of service in the company.

Dismissal of an employee at the initiative of the employer: how to avoid the revenge of an offended employee

When should severance pay be paid in case of staff reduction?

An employee who has been laid off is not always immediately given all the money required. Therefore, let’s look at what mandatory payments should be made and when:

On the day of dismissal, the worker has the right to expect a final payment from the company (this is regulated by the Labor Code of the Russian Federation in Articles 140, 178 and 318). It includes:

salary for days worked;
money for unused vacations;
severance pay for layoffs for one month.

When the first month passes after the layoff, the employing company does not owe anything former employee. But after the next 30 days, the citizen has the right to another payment of the average monthly income. To do this, he must submit a statement to management and work book no new entries. This procedure is established by part 1 of Article 178 of the Labor Code of the Russian Federation. Severance pay for the second month in the event of a layoff is not paid in full and is recalculated if the person is employed in the middle of this month. Then the accounting department calculates an amount proportional to the days on which he has not yet worked.

At the end of the third month. Part 2 of Article 178 of the Labor Code of the Russian Federation states that there are two situations in which the employer must pay for the third month after layoff:

The employee came to the employment center in the 14 days following his dismissal and registered there.
The employment service was unable to provide the citizen with work in the next three months after dismissal and issuance of severance pay for layoffs.

If this is the situation and the dismissed employee was unable to find a new source of income, then the employment center will issue a document that will serve as the basis for the former employer to issue average income for the third month.

Severance pay upon dismissal is subject to accrual and payment to employees in the event of termination of employment on certain grounds. The possible amount of dismissal benefits can be taken into account when drawing up an employment contract.

What determines the amount of severance pay upon dismissal?

Upon termination of an employment contract with employees, they are paid amounts consisting of final payment (wages), compensation for unused vacation, as well as other payments, which include severance pay upon dismissal. True, it is not required in all cases. Thus, it is not accrued if the termination of the employment relationship occurred at the initiative of the employee, as well as if he committed actions that entailed disciplinary liability.

It is legally established that severance pay upon dismissal must be paid in the following cases:

In the amount of up to 3 average monthly earnings, if the dismissal occurred at the initiative of the employer during the liquidation of the organization or due to staff reduction.
Within 2 weeks of average earnings, when the dismissal is due to the fact that the employee does not want to change his position and move to another job, despite medical warnings, as well as in connection with conscription for military service, reinstatement of a specialist who previously performed the work responsibilities. A benefit in this amount is also accrued in case of refusal to continue to perform official functions due to a change in the terms of the contract or the location of the workplace.
3 times the average salary of employees leadership positions, if their dismissal occurs on the initiative of the new owners of the enterprise.

The amount of the listed payments may be increased, but this must be stipulated in local regulations. The reasons for payments may also be expanded due to internal politics organizations.

The procedure for calculating severance pay upon dismissal

In the event of liquidation of an organization or a reduction in staff, the calculation is made based on the determination of average earnings in accordance with Art. 139 Labor Code of the Russian Federation.

Average earnings are the ratio of the amount of actual accrued wages for the last 12 months to the number of days worked. The resulting value must be multiplied by the number of working days in the first month after dismissal.

Order calculation average earnings V others situations given V articles :

According to the norms of the Labor Code of the Russian Federation, the period for employment of a dismissed employee is recognized as a number of calendar days equal to a month, starting from the day following the dismissal. Weekends and holidays are not taken into account. If the employee was dismissed on 07/08/2017, then the first month for possible employment lasts from 07/09/2017 to 08/08/2017, and the second - from 08/09/2017 to 09/08/2017. Severance pay is paid for all working days in these periods.

Example

A.V. Petrov was fired due to staff reduction. His average monthly earnings over the last 12 months are 36,513.95 rubles. In addition to wages and compensation payments, upon dismissal he will be entitled to a severance pay in this amount, which can be doubled (or tripled) if A. V. Petrov cannot find a new job within 2 (or 3) months after dismissal.

Personal income tax on severance pay upon dismissal

All payments accrued and received by an individual upon dismissal are classified as income. Personal income tax must be withheld from accrued amounts (compensation for vacation, calculations for the period worked). However, an exception is made for severance pay in this case. According to paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, such payments upon dismissal do not fall into the taxable personal income tax base if they do not exceed the amount established by law. But for amounts accrued in excess of the established limit, tax will have to be calculated.

Additional information on this issue can be obtained from the article.

The position of the judges is in the material .

In cases of dismissal by agreement of the parties, tax is also withheld only to the extent of the excess of the legally established limits of severance pay.

Severance pay for redundancy

If a situation arises at the enterprise in which staff reductions cannot be avoided, laid-off employees can count on payment of severance pay upon dismissal in the amount of average monthly earnings. In addition, they are entitled to payment in the same amount for the duration of their employment.

More details study given question Can V material « Compensation for dismissal By reduction states - 2017 ».

In exceptional cases, by decision of the employment center, the amount of average earnings can be paid for the 3rd month after termination of the contract. But for this, the employee needs to register with the labor exchange no later than 2 weeks after dismissal.

In order for the employee to quickly find a new job, the employer is obliged to notify employees and the employment center of the upcoming layoff at least 2 months before dismissal.

Severance pay upon dismissal by agreement of the parties

Often, the interested parties, the employee and the employer, manage to agree on the termination of the employment contract. Dismissal for this reason is possible at any time and is accompanied by a procedure for signing an agreement.

The terms of dismissal must be specified in the agreement. This includes determining the amount of severance payments if the parties mutually agree on this.

There are no statutory payments to the employee in this case. Calculation severance pay upon dismissal is carried out only in cases where such conditions are specified in the agreement or contracts - labor and collective.

Results

The dismissal of employees is accompanied by the payment of amounts provided by law. Their size depends on the grounds for dismissal and other circumstances established by internal documents regarding the amount of severance payments.

The economic crisis in our country has led to high prices and staff reductions everywhere.

It is known that upon dismissal, employees have the right to payments for the period of their employment, but in certain cases they are also entitled to various compensations and benefits.

If an employment contract is terminated due to the liquidation of an enterprise (), or a reduction in the number of employees of the company (Article 81, paragraph 2, part 1 of the Labor Code of the Russian Federation), the dismissed citizen is paid a reduction benefit in the amount of the average salary.

He also retains his average monthly salary for the duration of his employment, but from the moment of dismissal no more than two months (including redundancy benefits).

In case of delay, the employee has the right to compensate:

unpaid sick leave;
moral damage;
unused or unpaid vacation.

When an employee applies to the judicial authorities, he may receive interest for delayed wages and compensation for legal services.

What period is included in the calculation?

The amounts of redundancy benefits and average earnings during employment must be calculated in accordance with the provisions of Article 139 of the Labor Code of the Russian Federation.

To calculate compensation, you need to determine the start and end dates of the month for which the benefit is paid (average earnings), find the number of days (hours) of work for the specified month to be paid, calculate the amount of the average daily (hourly) salary, and then find the amount of the benefit for reduction.

The calculation is made for a period equal to 12 months before the period for which the employment contract is terminated.

Payments to consider

Payments due to employees who have been laid off include:

Severance pay, which is paid one-time during dismissal, should be at the level of the average official salary. If the employment contract states that redundancy benefits must be paid in an increased amount, then the employer must make such a payment.
Social assistance based on the average salary, which is retained by the citizen for the period of searching for a new job.

Social assistance in some cases can be extended for another month, but such a decision is made by the employment authorities. A citizen must contact the employment authorities within two weeks, which includes both working days and weekends, starting from the date following the date of dismissal.

The payments include the amounts of remuneration stipulated in the second paragraph of the Regulations on the specifics of the procedure for calculating the average salary.

At the same time, when calculating the reduction benefits and average earnings, compensation is not accepted.

They take into account those payments that are characteristic of wages (salaries), and which are recognized as such by Article 129 of the Labor Code of the Russian Federation.

Salary includes payment for work depending on the employee’s qualifications, quality, complexity, quantity and working conditions. This also includes compensation and incentive payments (bonuses, additional payments and allowances and other incentives).

Compensation is considered to be monetary payments established for the purpose of reimbursing employees for costs associated with the performance of labor or other duties determined by the Labor Code of the Russian Federation and others. regulations ().

Thus, monetary compensation for vacation is classified as compensation payments, and therefore it is not taken into account when calculating average earnings. In addition, you need to know that compensation is accrued on the day the employee is dismissed, which means it is not included in the payments taken into account for the calculation period.

You should pay attention to the following point.

According to the Labor Code of the Russian Federation, if an employee falls ill within thirty days from the date of dismissal due to reduction, then he can turn to his former manager for additional payment due to “temporary incapacity for work.”

The employee must be notified of layoffs due to the closure of the enterprise two calendar months before the date of liquidation of the company. In this case, the employee has the right to resign earlier, but financial assistance is not provided, or wait until the enterprise is liquidated and receive payment.

If the boss dismisses an employee before the liquidation of the company, then he is entitled to a larger compensation (this also includes a one-time payment equal to the average salary for the period from the date of dismissal until the termination of the organization’s activities).

The redundancy payment and all compensation due to it are paid on the day the citizen is dismissed.

Taxation of severance pay

Payments for layoffs of employees are classified as guaranteed payments (Article 178 of the Labor Code of the Russian Federation). Personal income tax is not paid on this payment (Article 217, Clause 3 of the Tax Code of the Russian Federation).

By tax accounting severance pay reduces the base (taxable) for the enterprise profit tax as part of salary expenses (Article 255, paragraph 9 of the Tax Code of the Russian Federation). Also, these payments are not subject to insurance premiums.

In accounting, redundancy allowance is an expense for ordinary activities (PBU 10/99 clause 5). The accrual of redundancy benefits to an employee is reflected in the following entry: D 20 (25, 23.26, 29, 44) K 70.

How is severance pay calculated in the event of a layoff?

The redundancy allowance is calculated using the formula:

Severance pay = Number of working days (hours) in 1 month. after dismissal (from the day following the day of dismissal) × Average days. (hourly) earnings.

A reduction benefit in the amount of average monthly earnings is considered the minimum limit. If during the calculation period the employee has fully worked the standard time, then his average monthly earnings should not be less than 1 minimum wage. This minimum is set for wages. If an employee’s working hours are recorded by day, the average daily earnings are determined as follows:

Average day earnings = the employee’s earnings for the days he worked in the calculation period: the number of days actually worked during the calculation period.

Benefit payment procedure

For the first month, the payment is made together with the payment upon dismissal.
For the second month, payment is possible only upon presentation of a work book proving that during this time the citizen did not find a new place of work. An employed employee is paid only for the time when he did not have a job.
Payments for the third month are possible only if the citizen has not found a new place of work and is registered with the Employment Center. Such payments are made only with a certificate from the Employment Center. After three months, payments are made only if the citizen worked in the Far North. To receive average earnings for 3 months of employment, you must present with your work book and a copy of it a certificate from the employment service about registration as needing employment and that the employee was not employed on a certain date.

Calculation example

An employee of the enterprise was fired “due to staff reduction” on December 12, 2010. This day is considered the employee’s last working day.

The employee worked a five-day work week.

The time worked during the calculation period accounts for 205 working days, and the amount of payments taken into account when calculating average earnings for the calculation period amounted to 150,700 rubles.

Average earnings are calculated for the calculation period from December 1, 2009 to November 30, 2010 (unless the collective agreement and (or) local regulations specify the use of a different calculation period).

When an employee is dismissed, the employer becomes obligated to pay him severance pay. Most of such cases are listed in Article 178 of the Labor Code of the Russian Federation.

The legislator has established different amounts of such benefits - from two weeks' average earnings and above. We will consider cases of their payment in this order.

Two-week average earnings in connection

With medical certificate

Upon termination of an employment contract due to the recognition of an employee as completely incapable of work in accordance with a medical certificate issued in the manner established federal laws and other regulatory legal acts RF (clause 5, part 1, article 83 of the Labor Code of the Russian Federation), the employer, by virtue of paragraph 6 of part 3 of article 178 of the Labor Code of the Russian Federation, is obliged to pay the employee severance pay in the amount of two weeks’ average earnings.

The issue of permanent disability is resolved by medical and social examination institutions (federal bureau of medical and social examination, main bureau of medical and social examination, bureau of medical and social examination in cities and regions that are branches of the main bureaus).

If an employee is diagnosed with disability group I with a third degree limitation in the ability to perform labor activities, he is completely incapacitated. Group I is established when disorders of the body’s functions are so significantly expressed that the individual is not only really unable to continue working, but also in everyday life needs outside help.

When issuing an order to terminate an employment contract by this basis an economic entity can use either an independently developed form or a unified form No. T-8. In the “Bases” column the details of the disability certificate are indicated.

The last day of work of a disabled employee is considered to be the day preceding the day the disability group was established. The date of establishment of disability is the day from which a person recognized as disabled becomes entitled to an appropriate social pension.

An entry on the basis and reason for termination of the employment contract, entered into the work book, must be made in strict accordance with the wording of the Labor Code of the Russian Federation with reference to the article, part of the article, paragraph of the article of the code (part 5 of article 84.1 of the Labor Code of the Russian Federation, clause 14 of the Rules of Maintenance and storage of work books, production of work book forms and provision of them to employers, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). In the case under consideration, the following is entered in the work book: “The employment contract was terminated due to the recognition of the employee as completely disabled in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, paragraph 5 of part one of Article 83 of the Russian Labor Code Federation".

The entry on the termination of the employment contract is certified by the signature of the employee responsible for maintaining work books, the seal of the employer and the signature of the dismissed employee (clause 35 of the rules for maintaining work books).

An entry is made into the personal card (when using unified forms - form No. T-2) about the termination of the employment contract in connection with the recognition of the employee as completely disabled in accordance with a medical report.

The work book is issued to the employee on the day of termination of the employment contract (Part 4 of Article 84.1 of the Labor Code of the Russian Federation). Upon receipt, the employee must sign the personal card and the book for recording the movement of work books and inserts in them (clause 41 of the rules for maintaining work books).

An employee who is recognized as completely incapable of working in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, as mentioned above, is paid severance pay in the amount of two weeks' average earnings.

The procedure for calculating the average salary, which is also used when determining the amount of severance pay, is provided for in Article 139 of the Labor Code of the Russian Federation. The regulation on the specifics of the procedure for calculating average wages (approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922) clarified certain aspects of its calculation.

In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for the 12 months preceding the moment of payment. The collective agreement may also provide for other periods for calculating average wages, if this does not worsen the situation of employees.

To calculate the average salary, all types of payments provided for by the remuneration system and applied by an economic entity are taken into account, regardless of the sources of these payments. The charges listed in paragraph 5 of the above-mentioned provision are not taken into account in the calculation. At the same time, the time for which such accruals were made is not taken into account.

Average daily earnings are calculated by dividing the amount of wages actually accrued for the billing period by the number of days actually worked during this period. The average employee’s earnings are determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment. To determine the amount of severance pay, it is necessary to multiply the average daily earnings by the number of working days in the period subject to payment (decision of the Supreme Court of the Russian Federation dated May 25, 2006 No. GKPI06-366).

Severance pay is paid to the employee upon final payment on the day of his dismissal.

The employee was dismissed on September 6, 2016 due to circumstances beyond the control of the parties - the employee was declared completely unable to work in accordance with a medical report. The organization has a five-day work week. In the billing period (September 2015 - August 2016), the accrued amount of income taken into account when calculating the average salary was 215,689 rubles, the number of days worked in the billing period was 144.

The average daily earnings of an employee is 1,497.84 rubles/day. (RUB 215,689: 144 days). The employee is entitled to receive severance pay in the amount of two weeks' average earnings for the period from September 7 to September 20. This period accounts for 10 working days according to the calendar of a five-day working week. Based on this, its amount is 14,978.40 rubles. (1497.84 rubles/day × 10 days).

Payment of all amounts due to the employee in the final payment (wages for 4 working days, compensation for unused vacation days (Article 127 of the Labor Code of the Russian Federation), severance pay) is made on the day of termination of the employment contract, that is, on the day of dismissal (clause 1 of Art. 140 Labor Code of the Russian Federation) September 6.

Let us note that when an employee is assigned a II or III disability group with a second or first degree limitation in the ability to perform work, the employer should find out what specific work restrictions the employee has and whether he can perform work in accordance with his position. To do this, you need to familiarize yourself with the individual rehabilitation and habilitation program for a disabled person (the document form is approved by order of the Ministry of Labor of Russia dated July 31, 2015 No. 528n).

The specified individual program is mandatory for execution by organizations of all forms of ownership (Article 11 of the Federal Law of November 24, 1995 No. 181-FZ “On social protection disabled people in the Russian Federation").

The employer does not have the right to allow the employee to continue his previous work if such work is contraindicated for him. According to Article 73 of the Labor Code of the Russian Federation, an employee who, in accordance with a medical report, needs to be transferred to another job, with his written consent, the employer is obliged to transfer to another available job that is not contraindicated for this employee for health reasons. If the employee refuses the transfer or the employer does not have such work, the employment contract is terminated in accordance with clause 8 of part 1 of Article 77 of the Labor Code of the Russian Federation. And in this case, the employer must pay a two-week severance pay (paragraph 2, part 3, article 178 of the Labor Code of the Russian Federation).

Conscription for military service

Upon termination of labor relations due to the employee’s call-up military service or by sending him to an alternative civil service that replaces it (clause 1 of Article 83 of the Labor Code of the Russian Federation), the dismissed person is also paid severance pay in the amount of two weeks’ average earnings (paragraph 3 of Part 3 of Article 178 of the Labor Code of the Russian Federation).

The labor legislation of the Russian Federation does not contain instructions on the period for termination of an employment contract on grounds related to conscription for military service (direction to alternative civilian service). It is logical to believe that the employment contract must be terminated no later than the date specified in the summons for the employee to appear at the military registration and enlistment office to be sent to the place of military service. In this case, the day of termination of the employment contract is the last day of work of the employee. At the same time, the employee can independently determine the last day of work by indicating it in the resignation letter.

To terminate an employment contract on this basis, the employer issues an appropriate order upon presentation by the employee of a summons from the military commissariat for conscription into active military service or enlistment. Armed Forces RF.

If an employee is called to perform alternative civil service, then the reason for his dismissal will be the order presented by the employee to leave for the location of the alternative civil service. This instruction specifies the deadline by which the employee must appear to perform alternative civil service (Article 14 of the Federal Law of July 25, 2002 No. 113-FZ “On Alternative Civil Service”).

The employee presented a summons from the military registration and enlistment office to appear at the recruiting station on June 8, 2016 for military service. At the same time, he submitted his resignation effective June 6. The collective agreement establishes:

calculation period for calculating average earnings, including when paying severance pay when an employee is called up for military service, different from that established by the labor legislation of the Russian Federation: 3 calendar months preceding the month of the occurrence of the event related to the calculation of average earnings;

the amount of severance pay upon dismissal due to conscription for military service is the average monthly salary.

For March, April and May, the dismissed person was accrued 31,800, 59,600 and 32,300 rubles. He worked these months completely. The average daily earnings using the total duration of the billing period (12 months) amounted to 1983.69 rubles/day.

In the billing period, the employee worked 61 days. (21 + 21 + 19), where 21, 21 and 19 are the number of working days in March, April and May. Therefore, his average daily earnings are 2027.87 rubles/day. ((RUB 31,800 + RUB 59,600 + RUB 32,300) : 61 days). Since this value exceeds the amount of average daily earnings calculated in accordance with the Labor Code of the Russian Federation (2027.87 > 1983.69), it is this value that is used when determining average earnings.

For the period from June 9 to July 8 there are 21 working days (15 working days in June and 6 working days in July), then the required amount of severance pay is 42,585.27 rubles. (RUB 2,027.87/day × 21 days).

The final payment to the employee includes:

wages for actual time worked in June - 4 working days;

compensation for all unused vacations. In this case, the employee is entitled to full compensation (for 28 calendar days) if the duration of the employee’s working year at the time of his dismissal exceeded 5.5 months (clause 28 of the Rules on regular and additional leaves, approved by Decree of the People’s Commissariat of the USSR dated April 30, 2030 No. 169);

severance pay in the amount of RUB 42,583.27.

Let us note that upon dismissal in connection with an employee’s conscription for military service, the employee cannot be deducted sums of money for unworked days of annual paid leave used in advance (paragraph 6 of Article 137 of the Labor Code of the Russian Federation).

The labor legislation of the Russian Federation provides for the payment of severance pay in the amount of two weeks' average earnings also upon dismissal due to (paragraphs 4, 5 and 7 of part 3 of article 178 of the Labor Code of the Russian Federation):

with the employee’s refusal to be transferred to another location together with the employer (clause 9, part 1, article 77 of the Labor Code of the Russian Federation);
the employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties (clause 7, part 1, article 77 of the Labor Code of the Russian Federation);
with the reinstatement of the employee who previously performed this work (clause 2 of Article 83 of the Labor Code of the Russian Federation).

The employment contract is subject to termination in connection with the reinstatement of the employee who previously performed this work, if the dismissed:

was reinstated to his previous job by decision of the state labor inspectorate, court, or higher authority;
in connection with an unlawful conviction or unlawful prosecution, he demanded reinstatement at his previous job on the basis of the entry into force of an acquittal or a resolution (ruling) to terminate a criminal case due to the absence of an event or corpus delicti or due to lack of proof of his participation in the commission of a crime.

An employment contract on this basis is terminated only if it is impossible to transfer the employee with his consent to another job (Article 83 of the Labor Code of the Russian Federation). Thus, the payment of severance pay is carried out upon termination of the employment relationship only after the employer offered the employee another job or he simply did not have another job for this employee.

The employer must pay severance pay in the amount of two weeks' average earnings also when dismissing persons employed in seasonal work, if such dismissal is carried out in connection with a reduction in the number or staff of the organization's employees (Article 296 of the Labor Code of the Russian Federation).

Average earnings

One of the general grounds for termination of an employment contract is a violation of the rules for concluding an employment contract established by the Labor Code of the Russian Federation or other federal law, if this violation precludes the possibility of continuing work. In Article 84 of the Labor Code of the Russian Federation, the legislator provided a list of such cases. Among them:

concluding an employment contract in violation of a court verdict depriving a specific person of the right to occupy certain positions or engage in certain activities;
concluding an employment contract to perform work that is contraindicated for a given person for health reasons in accordance with a medical report;
lack of an appropriate education document if the work requires special knowledge in accordance with federal law or other legal acts;
conclusion of an employment contract in violation of:

decisions of a judge, body, official authorized to consider cases of administrative offenses, disqualification or other administrative punishment that precludes the employee from fulfilling his duties under the employment contract;

restrictions, prohibitions and requirements established by federal laws regarding the involvement in work of citizens dismissed from state or municipal service;

restrictions established by the Labor Code of the Russian Federation and other federal laws on engaging in certain types of labor activity.

If the head of an economic entity, knowing about the existing restrictions on hiring a given person, nevertheless concluded an employment contract with him, and subsequently terminates the employment relationship in accordance with paragraph 11 of Article 77 of the Labor Code of the Russian Federation, then the employer is obliged to pay the dismissed severance pay in the amount of average monthly earnings (Part 3 of Article 84 of the Labor Code of the Russian Federation).

Deprivation of a specific person of the right to occupy certain positions or engage in certain activities in accordance with Article 47 of the Criminal Code of the Russian Federation consists of prohibiting:

hold positions:

in the public service;

in local governments;

engage in certain professional or other activities.

This punishment is established for a period of one to five years as the main one and for a period of six months to three years as an additional one.

In order for the termination of an employment contract to be legal, the employer must have a court verdict that has entered into force against a specific employee. The sentence is considered to have entered into force if:

the period for appeal has expired or
this verdict was recognized as legal and justified by the court of cassation.

If, at the time of detection of a violation of the sentence, the period for which the employee was deprived of the right to occupy certain positions has expired, the employment contract cannot be terminated on the grounds that the rules for its conclusion were violated, since this circumstance no longer excludes the continuation of work.

In some cases, when hiring, an employee must undergo a preliminary medical examination (these cases are established by the Labor Code of the Russian Federation and other federal laws). Thus, employees engaged in work with harmful or dangerous working conditions, underground work, work related to traffic, and minors must undergo a medical examination.

Preliminary medical examinations are carried out to determine the suitability of candidates to perform the assigned work and to prevent occupational diseases (Article 213 of the Labor Code of the Russian Federation). Before concluding a contract, the employer must make sure that the applicant he accepts can be allowed to work and this work is not contraindicated for health reasons.

If, after concluding the contract, it is revealed that the work envisaged by it is contraindicated for the employee for health reasons (and this is certified by a medical certificate issued in the prescribed manner), the employment contract is subject to termination.

To justify the termination of an employment contract, the employer must have confirmation of the presence of medical contraindications for performing the work specified in the employment contract at the time of employment. If this fact identified as a result of the employee undergoing a periodic medical examination, then dismissal will be carried out on another basis - due to circumstances beyond the will of the parties (clause 5, part 1, article 83 of the Labor Code of the Russian Federation).

As you can see, the basis for dismissal can only be a medical report - no certificate will be suitable for this.

An employment contract is terminated due to a violation of the rules for its conclusion established by the Labor Code of the Russian Federation or other federal law, if violation of these rules excludes the possibility of continuing work in the event of concluding a contract in the absence of an appropriate document on education and (or) qualifications, if the performance of work requires special knowledge in accordance with federal law or other regulatory legal act.

One of the documents presented when concluding an employment contract is a document on education and qualifications or the presence of special knowledge (Article 65 of the Labor Code of the Russian Federation). This document is required if the job for which the applicant is applying requires special knowledge or training.

Persons who have successfully passed the final certification or state final certification, in accordance with paragraphs 3 and 4 of Article 60 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation,” are issued documents on education or documents on education and qualifications.

Accordingly, an employee can confirm the level of necessary knowledge with a diploma, certificate and other documents (for example, a specialist certificate).

Note that dismissal due to the lack of an education document from a position for which its availability is provided only by local regulations or job description, and not federal laws or other regulations, is illegal.

Checking the disqualification of persons hired for positions of executives in an organization is a mandatory procedure. When concluding an employment agreement (contract), the employer must request information about the presence of disqualification of an individual from the body maintaining the register of disqualified persons. Such a register is formed and maintained by the Tax-Service Federal Institution of the Federal Tax Service of Russia (clause 2 of the order of the Federal Tax Service of Russia dated December 19, 2011 No. ММВ-7-6/941).

More than average earnings

A special case for an employer is the termination of an employment contract in connection with the liquidation of an organization (clause 1 of Article 81 of the Labor Code of the Russian Federation) or a reduction in the number or staff of the organization’s employees (clause 2 of Article 81 of the Labor Code of the Russian Federation). In these cases, the dismissed employee is paid severance pay in the amount of average monthly earnings, and he also retains his average monthly earnings for the period of employment (Part 1 of Article 178 of the Labor Code of the Russian Federation). There are two restrictions:

this period cannot exceed two months from the date of dismissal;
the total amount of the retained average monthly earnings of the dismissed person takes into account the payment of severance pay.

The average salary for the period of employment is retained by the dismissed employee only if he has not entered into an employment relationship with a new employer. That is, in order for a dismissed person to be paid the average monthly salary for the period of employment for the second month, he must confirm that he did not work during this period. The confirmed document may be a work book that does not contain a record of new employment.

In exceptional cases, the average monthly salary is retained by the dismissed employee for another third month from the date of dismissal. This is carried out by decision of the employment service body, provided that the employee applied to the specified body for employment within two weeks after dismissal (Part 2 of Article 178 of the Labor Code of the Russian Federation). Thus, in order to receive an average salary, the dismissed person will need to provide his former employer with a work book and a certificate from the employment service.

After the dismissal of an employee, the average monthly salary retained for the period of employment is paid on the days that wages are issued in the given organization.

An employee of the organization was dismissed due to staff reduction on August 31, 2016. His average daily earnings are 1,527.36 rubles/day.

The amount of severance pay will be RUB 33,601.92. (1527.36 rubles/day × 22 days), where 22 is the number of working days in September. This amount, as well as wages for August and compensation for unused vacation (if there are earned vacation days) will be included in the final settlement with the employee. The amount due for handout is paid on August 31st.

If a dismissed employee does not find a job by November 1, he can apply to the organization to receive an average salary. To do this, the former employee must present a work record book. Since there are 21 working days in October, the average earnings will be 32,074.56 rubles. (1527.36 rubles/day × 21 days).

If an employee is unemployed before December 1, he or she can count on another amount of average earnings. But for this, in addition to submitting a work record book, you will need to submit a certificate from the employment service department, which he should have registered with before September 14. If such a certificate is available, the dismissed employee will be paid the same 32,074.56 rubles. (1527.36 rubles/day × 21 days), since November also has 21 working days.

For certain categories of employees, the labor legislation of the Russian Federation establishes different amounts of severance pay and terms for maintaining average monthly earnings upon dismissal in connection with the liquidation of the organization or a reduction in the number or staff of the organization's employees.

Thus, employees with whom an employment contract was concluded for a period of up to two months are not paid severance pay (Article 292 of the Labor Code of the Russian Federation). For seasonal workers, severance pay, as mentioned above, is paid in the amount of two weeks' average earnings (Article 296 of the Labor Code of the Russian Federation).

For these reasons, workers released from organizations located in the Far North and equivalent areas are entitled to severance pay in the amount of average monthly earnings. He also retains his average monthly salary for the period of employment, but not more than three months from the date of dismissal (including severance pay).

In exceptional cases, the average monthly salary is retained by the specified employee for the fourth, fifth and sixth months from the date of dismissal by decision of the employment service body, provided that within a month after dismissal the employee applied to this body and was not employed by it.

The administration of the organization located in Vorkuta dismissed an employee on August 31, 2016 due to staff reduction. Payment of wages in the organization is carried out on the last day of the month.

On this day, at the final settlement, he was paid: wages for August, severance pay in the amount of average monthly earnings, compensation for unused vacation - and was given a work book.

Since the organization is located in the Far North, the dismissed person retains the average salary for the period of employment, but not more than six months, taking into account the monthly severance pay.

If a dismissed employee does not find a job before March 1, 2017, then on the last working day of each month starting from October 31, he has the right to apply to the organization to receive average earnings. To do this, he will need to submit a work book as confirmation of the fact that he has not concluded a new employment contract, and in December, January and February - also a certificate from the employment service about his non-employment at the time of its issuance with information about his registration before September 30.

In accordance with the above-mentioned paragraph 2 of Article 81 of the Labor Code of the Russian Federation, an employment contract can be terminated by the employer if the number or staff of the organization’s employees is reduced. At the same time, employees are warned by the administration personally and against receipt of the upcoming dismissal due to a reduction in the number or staff of the organization’s employees at least two months before the dismissal (Part 2 of Article 180 of the Labor Code of the Russian Federation).

The employer, with the written consent of the employee, has the right to terminate the employment contract with him without notice of dismissal two months in advance, with simultaneous payment of additional compensation in an amount 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).

From a literal reading of this provision, it follows that termination of an employment contract with the consent of the employee (executed in writing) without appropriate notice of dismissal (two months in advance) is the right of the employer, and not his obligation. Therefore, the employer can either use it or not resort to it.

If the employer is nevertheless inclined to use this right, then he must himself offer the employee to terminate the employment contract to reduce the number or staff of the organization’s employees without two months’ notice, having secured the employee’s written consent to such termination of the relationship.

The additional monetary compensation provided for by the mentioned norm is mandatory, since it actually represents compensation to the employee for earnings lost due to early dismissal. Consequently, the payment of the specified monetary compensation does not relieve the employer from the obligation to pay the dismissed employee all payments provided for in Article 178 of the Labor Code of the Russian Federation, namely:

severance pay in the amount of average monthly earnings;
average monthly earnings for the second and third months after dismissal in case of non-employment before their end (for the third month - upon provision of a certificate from the employment service department).

The organization has been reducing staff since August 31, 2016. Employees were warned about this on June 27. Moreover, all of them were asked to terminate the contract without two months’ notice. One of the employees gave written consent to such dismissal from July 15. His average daily earnings are 1967.15 rubles/day.

wages for 11 working days worked in July;

compensation for dismissal without two months' notice, determined in proportion to the time remaining before the expiration of the notice of dismissal. For the period from July 16 to August 31 of the current year there are 33 jobs. days (10 + 23), where 10 and 23 are the number of working days in July and August. Then the required value is 64,915.95 rubles. (1967.15 rubles/day × 33 days);

severance pay paid in connection with staff reduction - 43,277.30 rubles. ((1769.15 rubles/day × 22 days), where 22 is the number of working days in September);

compensation for unused vacation (if there are earned vacation days).

If a dismissed employee does not get a job before November 1, then he can apply to the organization to receive an average salary, presenting a work book as a supporting document. The amount of average earnings is 41,310.15 rubles. ((1967.15 rubles/day × 21 days), where 21 is the number of working days in October).

If an employee does not find a job before December 1, then he can also contact the organization to receive average earnings. The accounting department pays the amount due to him, provided that the dismissed employee:

submitted a work book and a certificate from the employment service department.

And this time he is entitled to the same 41,310.15 rubles. (1967.15 rubles/day × 21 days), since November also has 21 working days.

Please note that for other employees, their last working day is August 31. And from this date, two and three months are counted, for which the payment of average earnings is due if they are not employed during this period.

The legislator in the Labor Code of the Russian Federation has established several more norms obliging employers to pay compensation to those dismissed. One of them concerns the head of the organization, his deputies and the chief accountant who are dismissed by the new owner. If the new owner decides to terminate employment contracts with these employees, then he is obliged to pay them compensation in the amount of no less than three times the employee’s average monthly earnings (Article 181 of the Labor Code of the Russian Federation).

If it is impossible to provide the corresponding job (position) at the previous place of work:

successor (in case of reorganization of the organization);
all-Russian (interregional) trade union (in case of liquidation of the organization) -

retain for this employee his average earnings for the period of employment, but not more than six months, and in the case of study or retraining - for up to one year (Article 375 of the Labor Code of the Russian Federation and Article 26 of the Federal Law of January 12, 1996 No. 10-FZ " On trade unions, their rights and guarantees of activity”).

An employment contract or collective agreement may provide for other cases of payment of severance pay, as well as establish increased amounts of severance pay (Part 4 of Article 178 of the Labor Code of the Russian Federation).

Taxation issues

Included in labor costs when determining tax base income tax includes accruals for dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer’s employees (clause 9 of article 225 of the Tax Code of the Russian Federation). For the purposes of the aforementioned paragraph 9 of Article 255 of the Tax Code of the Russian Federation, accruals to dismissed employees are recognized, in particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, and also collective agreements, agreements and local regulations containing labor law standards.

The above version of the norm of paragraph 9 of Article 255 of the Tax Code of the Russian Federation came into force on January 1, 2015 (subparagraph “a”, paragraph 16, article 2, paragraph 1, article 4 of the Federal Law of November 29, 2014 No. 382-FZ “On Amendments to parts one and two of the Tax Code of the Russian Federation").

The possibility of taking into account, from January 1, 2015, accruals to dismissed employees, in particular, severance pay made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards in expenses when determining the taxable base for income tax were confirmed by the Ministry of Finance of Russia in letter dated January 14, 2016 No. 03-03-06/2/683.

Thus, all accrued amounts of severance pay and retained average earnings in examples 1–5 are included in labor costs taken into account for tax purposes.

Amounts of payments associated with dismissal (clause 3 of Article 217 of the Tax Code of the Russian Federation):

in the form of severance pay and
average monthly earnings for the period of employment, -

are not exempt from personal income tax to the extent that generally exceeds three times the average monthly salary (six times for workers dismissed from organizations located in the Far North and equivalent areas). This rule also applies to compensation to the manager, deputy managers and chief accountant of the organization.

It follows from this that the amount of these payments in the part not exceeding the specified limit value is exempt from taxation.

The fact that compensation payments related to the dismissal of employees, which include severance pay and the amount of average monthly earnings paid in accordance with Article 178 of the Labor Code of the Russian Federation, are exempt from income tax individuals on the basis of paragraph 3 of Article 217 of the Tax Code of the Russian Federation in a total amount not exceeding in general three times the average monthly earnings (six times the average monthly earnings for workers dismissed from organizations located in the regions of the Far North and equivalent areas), confirmed by the Ministry of Finance of Russia in letters dated 02.12.16 No. 03-04-06/7581, dated 02.12.16 No. 03-04-06/7535. Amounts exceeding three times the amount (six times the amount) of the average monthly earnings are subject to personal income tax in accordance with the established procedure.

In this regard, financiers explained that for the purposes of applying the specified paragraph 3 of Article 217 of the Tax Code of the Russian Federation, it is necessary to sum up all payments made to an employee upon dismissal, with the exception of compensation for unused vacation.

Let us remind you that compensation for unused vacation is not exempt from personal income tax due to the same paragraph 3 of Article 217 of the Tax Code of the Russian Federation.

In letter No. 03-04-06/7535 it is clarified that the amount exempt from personal income tax must take into account additional compensation in the amount of average earnings, calculated in proportion to the time remaining before the expiration of the notice period for dismissal, paid in accordance with Article 180 of the Labor Code of the Russian Federation .

Continuation of example 5

Let us clarify the condition: the employee registered with the employment service department on July 25; he did not find a job until December 1.

Due to the fact that the employee was not employed until December 1, 2016, the total amount of payments associated with his dismissal due to staff reduction amounted to RUB 190,813.55. (64,915.95 + 43,277.30 + 41,320.15 + 41,310.15).

Income in a total amount not exceeding three times the average monthly earnings is exempt from personal income tax. The employee's last day of work was July 15. For the period from July 16 to October 15 there are 65 slaves. days ((10 + 23 + 22 + 10), where 10, 23, 22 and 10 are the number of working days in July, August, September and October). Consequently, the amount of 127,864.75 rubles is exempt from personal income tax. (1967.15 rubles/day × 65 days). The difference between the paid income and this amount is 62,948.80 rubles. (190,813.55 – 127,864.75) is included in the taxable income of the dismissed employee.

Moreover, it is included in parts in October and November: in November the entire accrued amount of 41,310.15 rubles is taken into account, in October - 21,638.65 rubles. ((1967.15 rubles/day × 11 days) = (62,948.80 – 41,310.15)).

Consequently, the employee was paid:

RUB 38,497.15 ((41,310.15 – 2813), where 2813 rub. ((A rub. + 21,638.65 rub.) × 13% – A rub. × 13%) is the withheld amount of personal income tax in October, A rub. and ( A rub. × 13%) - the size of the taxable base for personal income tax and the withheld amount of personal income tax as of October 1) - in October;

RUB 35,910.15 ((41,310.15 – 5370), where 5370 rub. (A rub. + 21,638.65 rub. + 41,310.15 rub.) × 13% – (A rub. × 13% + 2813) - amount withheld Personal income tax) - in November.

A limitation on the non-taxable amount in the amount of three (six times) average monthly earnings was introduced into paragraph 3 of Article 217 of the Tax Code of the Russian Federation from January 1, 2012 by Federal Law of November 21, 2011 No. 330-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation, Article 15 of the Law of the Russian Federation “On the status of judges in the Russian Federation” and the recognition as invalid of certain provisions of legislative acts of the Russian Federation” (subparagraph “a”, paragraph 7 of article 1).

Judicial panel Supreme Court The Komi Republic, in its ruling dated May 10, 2012 No. 33-1663AP/2012, indicated that the additional compensation provided for in Part 3 of Article 180 of the Labor Code of the Russian Federation is not mentioned in the above-mentioned Law No. 330-FZ. From this, the judges concluded that the additional compensation provided for in Part 3 of Article 180 of the Labor Code of the Russian Federation, paid after January 1, 2012, is not subject to personal income tax.

The provisions of the mentioned norm of paragraph 3 of Article 217 of the Tax Code of the Russian Federation, in the opinion of financiers, apply regardless of the grounds on which the dismissal is made.

For the purpose of applying the considered paragraph 3 of Article 217 of the Tax Code of the Russian Federation, all payments of severance pay and retained earnings made in connection with the dismissal of an employee of the organization are taken into account in total, including if these payments are made in different tax periods (letter of the Ministry of Finance of Russia dated 07.04 .14 No. 03-04-06/15454).

End of example 4

Despite the fact that severance pay and retained earnings payments occur in two different tax periods - 2016 and 2017, the aggregate paid from August to February is compared with a maximum of six times the average monthly earnings.

An identical norm for limiting the non-taxable set of payments related to the dismissal of an employee, insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of Russia and the Federal Compulsory Medical Insurance Fund, as well as to the Social Insurance Fund of Russia for “injuries” is available in federal laws:

dated July 24, 2009 No. 212-FZ “On insurance premiums in Pension fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Mandatory Fund health insurance"(subparagraph 2 "d" paragraph 1 of article 9) and
dated July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (paragraph 8, clause 2, article 20.2).

The Ministry of Labor of Russia, in letter No. 17-4/B-508 dated October 14, 2015, indicated that if the severance pay paid to an employee, provided for in an employment contract (additional agreement to it), does not exceed three times the employee’s average monthly earnings, then insurance premiums for such payment are not credited.

The management of the FSS of Russia in the clarification “On the imposition of insurance premiums on certain types of payments” (provided in the appendix to the letter of the FSS of Russia dated April 14, 2015 No. 02-09-11/06-5250) explained that all compensation payments related to the dismissal of workers (weekends benefits, compensation, average monthly earnings for the period of employment) regardless of the grounds on which dismissal is made, accrued after January 1, 2015, are exempt from insurance contributions in an amount not exceeding in general three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas (question 1).

End of example 5

When paying the maintained average earnings in October, part of it, 21,638.65 rubles, is taken into account when determining the taxable base when calculating insurance premiums to the Pension Fund of Russia, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund of Russia, including for “injuries.”

The calculated amount of retained earnings for November is included in its entirety in the base for calculating insurance contributions to the Pension Fund of Russia, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund of Russia, including for “injuries.”

An entry on the basis and reason for termination of the employment contract, made in the work book, must be made in strict accordance with the wording of the Labor Code of the Russian Federation with reference to the article, part of the article, paragraph of the article of the code.

The work book is issued to the employee on the day of termination of the employment contract (Part 4 of Article 84.1 of the Labor Code of the Russian Federation).

When an employee is diagnosed with disability group II or III with a limitation in the ability to perform work activities of the second or first degree, the employer should find out what specific restrictions on work this employee has and whether he can perform work in accordance with his position.

To terminate an employment contract on grounds related to conscription for military service, the employer issues an appropriate order upon presentation by the employee of a summons from the military commissariat for conscription to active military service or enlistment in the Armed Forces of the Russian Federation.

When dismissing an employee in connection with the conscription of an employee for military service, the employee cannot be deducted amounts of money for unworked days of annual paid leave used in advance (paragraph 6 of Article 137 of the Labor Code of the Russian Federation).

In order for the termination of an employment contract to be legal, the employer must have a court verdict that has entered into force against a specific employee.

Before concluding a contract, the employer must make sure that the applicant he accepts can be allowed to work and that this work is not contraindicated for him due to health reasons.

Dismissal due to the lack of an education document from a position for which its availability is provided only by local regulations or job descriptions, and not by federal laws or other regulations, is illegal.

Payment of severance pay in the amount of the average monthly earnings and the maintained average monthly earnings is made by the employer at the previous place of work at the expense of this employer (Article 318 of the Labor Code of the Russian Federation).

Termination of an employment contract with the consent of the employee (executed in writing) without appropriate notice of dismissal (two months in advance) is the right of the employer, and not his obligation. Therefore, the employer can either use it or not resort to it.

An employee who is released from work in an organization in connection with his election to an elective position in the trade union body of this organization, after the end of his term of office, must be provided with his previous job (position), and in its absence, with the consent of the employee, another equivalent job (position) in that same organizations.

When determining the tax base for income tax, labor costs include accruals for dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction of the number or staff of the taxpayer's employees.

Compensation for unused vacation is not exempt from personal income tax due to the same paragraph 3 of Article 217 of the Tax Code of the Russian Federation.

Additional compensation provided for in Part 3 of Article 180 of the Labor Code of the Russian Federation, paid after January 1, 2012, is not subject to personal income tax.

If the severance pay paid to the employee, stipulated by the employment contract (additional agreement thereto), does not exceed three times the employee’s average monthly earnings, then insurance premiums for such payment are not charged.

Evgeniy PETROV, tax consultant

When terminating an employment contract with an employer, in some cases an employee can count on receiving severance pay. This right is provided to him by Article 178 of the Labor Code of the Russian Federation.

Essentially, severance pay is monetary compensation paid to an employee in connection with dismissal for reasons beyond his control. This compensation payment guarantees financial support for the period of searching for a new job.

The legality of ending the employment relationship is ensured by compliance with the Labor Code of the Russian Federation and the terms of the Employment Agreement. Simply put, there must be sufficient grounds for dismissing an employee. Each of them has its own dismissal procedure in 2018.

A common point is the issuance of an order from the manager indicating the reasons for dismissal and final payments. A record of dismissal is made in the work book, indicating the article of grounds according to the Labor Code of the Russian Federation.

The deadline for final payment (including payment of severance pay) is the last day of work. In some cases, the employee retains his average daily earnings for a period of up to 3 months (up to 6 months for regions of the Far North and equivalent territories).

Who is paid severance pay?

Employees dismissed due to the liquidation of the enterprise
Employees who have been reduced in staff or number of enterprises
An employee called up for military or alternative service
An employee taking the place of a previously dismissed employee who has been reinstated by a court or labor inspectorate
An employee who refuses to be transferred to another location due to the employer’s relocation
An employee who cannot perform his duties according to a medical report, in case of refusal to move to another job or lack of suitable work
An employee who is completely unable to work due to health reasons
To an employee if he refuses significant changes in working conditions
A manager dismissed from office by decision of the founders (clause 2 of Article 278 of the Labor Code), in the absence of guilty actions on his part
To the manager, his deputies and the chief accountant removed from their positions by the new owners of the enterprise
An employee dismissed due to the cancellation of an employment contract, if such a contract was concluded in violation of the law due to the fault of the employer. We are talking about significant violations that interfere with the performance of official duties:
A court decision according to which a person does not have the right to hold certain positions;
Lack of special education;
Presence of obstructive diseases.

It should be noted that if the employer, at the time of concluding the employment contract, did not require a document from the applicant confirming the absence of restrictions on work established by law, then regardless of whether the employee knew about these restrictions or did not know, he is entitled to payment in the event of dismissal due to such circumstances severance pay.

Who is NOT paid severance pay?

upon dismissal due to at will(clause 3, part 1, article 77)
upon dismissal at the initiative of the employer, when the employee committed an offense incompatible with the continuation of the employment relationship (on the grounds of Article 81 of the Labor Code, which provides for the employee’s guilt)
if unsuccessful probationary period(Part 1 Article 71)
upon dismissal by agreement of the parties (clause 1, part 1, article 77)
upon termination of an employment contract with a validity period of less than two months (fixed-term employment contract) (Clause 2, Part 1, Article 77)

Severance pay in 2018

The amount of severance pay depends on two values: the employee’s average earnings and the period that the employer compensates.

1)The benefit in the form of two weeks' average earnings is due to:

If the employer does not have a position that corresponds to the employee’s health status in accordance with the medical report
Complete loss of ability to work
Conscript to the armed forces
If you refuse to move to another area
In case of reinstatement of the former employee
Disagreement with new working conditions
Dismissal of seasonal workers due to enterprise liquidation and layoffs

2) Payment of one average monthly salary is guaranteed upon termination of an employment contract concluded in violation of the law.

3) Managers and chief accountants dismissed due to a change of owners or by decision of the founders can count on three average monthly earnings.

The largest compensation payments are provided for by law in the event of liquidation of enterprises. These also include cases of reduction in numbers and staff. In addition to one average monthly salary, the employer is obliged to maintain the employee’s average salary for the period of employment for two months.

By decision of the employment center, this period can be extended by 1 month. For regions of the Far North and territories equivalent to them, these periods increase up to 6 months. The Labor Code specifies the minimum limits for severance pay. The enterprise may have a collective agreement or other local regulations that guarantee increased benefits and compensation.

Calculation of severance pay using an example

To calculate many types of payments, the average earnings are used, the calculation procedure of which is described in Article 139 of the Labor Code of the Russian Federation. Average daily earnings are determined by dividing the sum of all payments to an employee for the billing period by the number of days actually worked during this period. For these purposes, the law establishes a billing period equal to the previous 12 calendar months.

The benefit amount is calculated using the formula: Benefit = SDZ * RDP
where, SDZ – average daily earnings;
RDP – working days of the period for which benefits are paid.

Let's look at an example:

Courier Savkin V.A. resigns due to conscription into the army. November 6 is his last day of work. Salary of Savkin V.A. is 12,000 rubles per month. He has been working at the company since May 15 of this year on a five-day work week. The entire period has been fully worked out. On the day of dismissal, Savkin must be paid wages for November, compensation for unused vacation and two weeks of severance pay. We will not consider compensation calculations in this example.

There are 21 working days in November, Savkin V.A. worked 5 of them. We calculate wages for November:

12000: 21 * 5 = 2858 rubles

To calculate severance pay, you need to calculate your average daily earnings.
Formula: SDZ = ZP / OD
Salary – earnings for the billing period (5 months)
OD – number of days worked

The billing period is 12 calendar months from the 1st to the 30th (31st). But in our case, the employee has only 5 of them (from June 1 to October 31), which corresponds to 109 working days according to the production calendar, which are fully worked. Let's take these 5 months into account.

Average daily earnings = (12000 * 5 months)/109 = 550.46 rubles

Since severance pay is paid for working days, and not for calendar days, only 10 days (minus weekends) are taken into account in calculating the two-week (14-day) pay. And if there are also holidays in the next two weeks after the day of dismissal, then they are also deducted.

Severance pay = 550.46 * 10 = 5504.60 rubles

Taxation of severance pay personal income tax

Severance pay refers to the income of individuals that is not subject to taxation in accordance with Article 217 of the Tax Code of the Russian Federation. In terms of established Labor Code Normally they are not subject to personal income tax.

Organizations are exempt from charging insurance premiums for benefits paid. The exception is cases when, in accordance with local regulations or at the initiative of the employer, the amount of benefits exceeds the legally established norms. In this case, personal income tax and insurance premiums are charged on the amount exceeding the specified norms.