The procedure for dismissal due to liquidation. Labor Code: liquidation of an enterprise

Last updated March 2019

When an organization is liquidated, all employees are subject to dismissal, and employees can count on payment of labor benefits, regardless of whether the liquidation is forced or voluntary. In this article we will describe in detail the procedure for dismissal during liquidation, describe the mechanism for notifying employees, and also consider the features of labor payments.

Dismissal of employees during liquidation: main stages

The dismissal of employees of a liquidated enterprise is one of the main conditions necessary for the termination of its activities. This process mandatory, providing for the transfer of labor payments, must be completed before an entry on the liquidation of the organization is made in the Unified State Register, that is, before the organization ceases to exist.

At the same time, absolutely all employees without exception are fired, including pregnant women, maternity workers and mothers of minor children. The law also allows you to fire employees who are on vacation or sick leave.

The dismissal procedure, which is supervised by a specially created liquidation commission, consists of several stages. Here are the main ones:

• Providing information about the planned dismissal of employees to the social employment service.
• Mandatory notification of all employees of the enterprise with which employment contracts have been concluded.
• Drawing up, signing and issuing an order for the dismissal of employees.
• Determination of the amounts of payments due to employees in connection with liquidation, as well as their subsequent transfer.
• Issuance of completed work books to all dismissed employees.

Each stage of the procedure for dismissing an employee in connection with the liquidation of an organization is strictly regulated and under control government agencies and a special commission.

The liquidation process is the same for both individual entrepreneurs and organizations, including its branches and representative offices.

Dismissal process: instructions

Procedure for notifying the employment service

The first stage of the dismissal procedure is the provision of information about the liquidation and planned dismissal of employees to the social employment service. The service is notified by submitting a written request:

• The application is drawn up and signed by the head of the liquidation commission and sent to the social service authorities 2 months before the dismissal of the first employee.
• If layoffs are widespread, the service must receive 3 months notice.

Such a notice indicates information about the registration data of the company (name, location address, INN, OGRN, etc.), the basis for the abolition of the legal entity, information on the dismissed persons (full name, position, salary, etc.).

In addition to the employment center, the organization notifies its employees (of the date of dismissal), tax office(about the launch of the procedure), creditors (about the possibility of making property claims).

How to notify employees

Notifying employees is the most painstaking stage of the dismissal procedure. This is due to the fact that during liquidation, employees belonging to socially protected groups (disabled people, etc.) and those legally protected under other conditions (pregnant women, maternity leave) are subject to dismissal.

The notification period for employees is similar to the period for informing the social service, namely no later than 2 months before the dismissal of the first employee. However, there are, depending on the specifics labor relations, and other special terms:

The information form must be in writing, which will allow in the future to avoid possible claims from both the employee and the company.

Dismissal by at will when liquidating a company, it should not be at the request, insistence of the management, personnel department or external pressure, but solely at the request of the employee. As a rule, such requests from management are made in order to reduce costs (payments upon dismissal due to liquidation), which is extremely unprofitable for the employee.

Dismissal due to liquidation of the enterprise, clause 1, art. 81 Labor Code of the Russian Federation- this is exactly what the wording should be work book. When an employer wants to save on payments, he offers the employee the following reasons for dismissal, which the employee can accept only of his own free will:

• agreement between the employee and the employer (clause 1 of article 77 and article 78 of the Labor Code of the Russian Federation).
• transfer to another organization (clause 5 of article 77 of the Labor Code of the Russian Federation);
• at your own request (clause 3 of article 77 and article 80 of the Labor Code of the Russian Federation);

Informing employees through the trade union

The process of informing employees can be carried out either through a trade union organization (if there is one at the enterprise) or directly. It should be noted that if the employer has previously informed the trade union, this gives the employee an additional guarantee of control over compliance with his rights upon dismissal. It is meant that in this case, the trade union will give the employee all the necessary explanations and advice regarding the dismissal procedure, and will also take care of the timing of dismissal, completeness and timeliness of payments.

Informing employees against signature or by mail

Modern practice shows that during liquidation, notification of employees is carried out directly, that is, a written notice is given to each employee personally. Having received the document, the employee signs it, confirming his familiarity with the test. In this case, the employee is not required to express his consent or objection. The notice is drawn up in 2 copies, one of which is given to the employee, and the second with the employee’s signature is kept by the employer.

If delivering the notice in person is problematic, the organization sends it to the employee by mail (usually at the place of registration or actual residence) by registered mail with notification and inventory. And this procedure is sufficient to consider the employee aware of the upcoming termination of the employment contract.

Confirmation of the fact that all employees have been informed are copies of notifications certified by the signatures of employees, or postal counterfoils (if the notification was sent by letter).

Example notification

The form in which the notification must be drawn up is not regulated by law. Each enterprise independently develops a notification form and in general they are of the same type. Here is an example of a typical notification:

NOTIFICATION
About the upcoming dismissal due to the liquidation of the enterprise

Head of Sales Department
Fedorenko S.P.

Dear Sergey Petrovich!

We would like to inform you that based on the decision of the members of the board of JSC "Monolit" dated 04/02/2019 No. 12, the organization will be liquidated. In this regard, the employment contract concluded with you on December 26, 2015 No. 25 is subject to termination.

After 2 months from the date of receipt of this notice, on June 19, 2019, you will be dismissed in accordance with clause 1, part 1, art. 81 Labor Code of the Russian Federation.

General Director (signature) ___________________ Sviridov L.D.

I have read the notification (signature) ________________ Fedorenko S.P. 04/18/2019

After this, the employee continues for 2 months (3 months - in case of numerous dismissals) to perform his labor functions as usual and receives for this wages in the amount established by the employment contract.

However, the employee, unlike the management of the enterprise, can voluntarily terminate the employment relationship early, without waiting for the expiration of the established period. To do this, an application for dismissal is submitted according to the standard procedure.

Dismissal order and entry in the work book

The final stage of the dismissal process is the issuance of an order, making a corresponding entry in the work book, handing it over to the employee and making a monetary settlement with the dismissed person. Additional statements is not required from the employee.

As a rule, an order for the liquidation of an organization is issued strictly after 2 days. month period after notifying employees, in rare cases - later. Before this period, the employee cannot be fired; this fact is a violation of labor legislation.

The order is drawn up according to a single unified form T-8. Let's look at an example of such an order:

ORDER
on termination of an employment contract with an employee

Terminate the employment contract dated August 15, 2003 No. 12.

To dismiss on June 18, 2019 Sviridenko T.P., senior manager of the sales department, personnel number 814, in connection with the liquidation of the organization in accordance with clause 1 of part 1 of art. 81 of the Labor Code of the Russian Federation.

Grounds for dismissal - decision general meeting participants dated 04/02/2019 No. 13, employee notification of termination of the employment contract dated 04/18/2019 No. 310.

General Director (signature) _____________________ Soldatov K.P.

I have read the order (signature) _____________________ Sviridenko T.P. June 18, 2019

When former employee reads the order and signs that he has read it, the personnel employee makes an entry in the work book:

Dismissed due to termination of the employment contract due to the liquidation of the enterprise, clause 1, part 1, art. 81 Labor Code Russian Federation.

Upon completion of the work book and certification of the entered information with the signature of the manager and the seal of the organization, the document is issued to the dismissed employee. If the employee refuses to read the order and receive a work book, then these actions are activated, that is, in the presence of 2 persons, the personnel officer or manager offers to sign the order and receive the book. The refusal is documented in an act and signed by the manager and 2 witnesses. The order will have legal force, and the book will be sent to the employee by mail.

Labor benefits: amount and timing of payments

An employee who is dismissed due to the closure of an individual entrepreneur or enterprise can count on:

• receiving payment for the days actually worked (including the day the dismissal order was issued);
• funds compensating for unused vacation (if any);
• severance pay should compensate for the lack of salary from the dismissed employee in the coming months until he finds new job, therefore the employer is obliged to pay:
  • 1 salary upon dismissal (average monthly earnings) on the day of dismissal
  • 1 salary for 2 months (from the date of dismissal) for the period of employment (Article 178 of the Labor Code of the Russian Federation). Simultaneous payment of 2 average monthly salaries on the day of termination of the employment contract is also allowed
  • 1 more salary can be received from the employment service if you apply immediately after dismissal (within 2 weeks) and do not find a job within 3 months. However, such an additional bonus is not available to pensioners (it does not matter whether they continue working or not).
• compensation for sick leave, travel and other expenses if they were incurred before the date the order was issued. If before the date of dismissal sick leave is not submitted to the organization, then no further compensation is due.

As for the amount of benefits, they are calculated individually in each case. Funds for actual time worked and sick leave payments are determined depending on the size of the salary and the labor force. Travel and business expenses are compensated to the employee in in full based on the provided supporting documents and advance report.

The amount of severance pay is determined depending on the category of employees to which the employee belongs:

The period within which an employee can expect to receive payment is the same in all cases - all calculations are carried out strictly on the day of dismissal, with the exception of salaries, which are paid within 2 or 3 months after dismissal during the period of employment.

Features of dismissal of various categories of employees

The head of the organization is considered dismissed on the day the decision to liquidate the organization is made, that is, on the day the decision of the board is signed (his place is taken by the chairman of the liquidation commission). It should be noted that the general director can act as the head of a specially created liquidation commission. In such a case, his duties as a director shall cease on the date of the winding up resolution. On the same day he receives the powers of the head of the liquidation commission.

As for the social categories of employees, namely pregnant women, those on maternity leave, pensioners, as well as mothers of minor children, it is worth emphasizing that the legislation does not provide for them to retain their jobs. The dismissal of such employees is carried out in accordance with the general procedure.

The employer is not obliged to fire all employees on one day; he can break this procedure down at his discretion into stages. But last of all, the administrative staff (HR officer, accountant) and the chairman of the liquidation commission are fired.

Social guarantees and subsequent employment

If you are fired due to the liquidation of the organization, do not despair. The law guarantees you social protection by providing the opportunity to register with the employment service. During the period of job search, you have the right to receive additional social benefits.

Employment services provide not only employment opportunities, but also offer various courses and trainings that allow you to obtain a new specialty or improve your skills.

Cancellation of liquidation

In a situation where the liquidation has been cancelled, the employee can choose two options at his own discretion:

• return to the enterprise, and if there are obstacles from the management, then restoration is carried out in court;
• remain in the status of dismissed, that is, do not revive the terminated employment contract.

In any case, all benefits paid remain with the employee.

1. Paragraph 3, paragraph 41 of the Decree of the Government of the Russian Federation No. 225 of April 16, 2003 “On work books”
2. Unified form No. T-8 of the Resolution of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004 "On approval of unified forms of primary accounting documentation for labor accounting and its payment"
3. Clause 28 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 2 of March 17, 2004 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”

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When an entrepreneur, for one reason or another, decides to part with his business, liquidating the company, closing the organization, naturally, he has to say goodbye to hired workers and employees. Liquidation of the company and termination of the employer’s activities is the reason for final settlement with employees. How to competently carry out the dismissal process in connection with such a circumstance is discussed in this article.

The terrible word “liquidation”

When activity legal entity becomes ineffective, loses its expediency, no longer has the right to continue, is carried out liquidation– the process of systematic termination of all affairs and obligations of the employer, as well as the abolition of rights to his property.

During liquidation, the following types of activities of the entrepreneur must be completely stopped:

• production;
• scientific;
• technical;
• trading;
• public;
• credit

After completion of this process, the former legal entity must remain in a state of absence of any rights and obligations to anyone. They can no longer demand repayment of debts, payment of compensation, or documents for verification. All his statements from the moment of liquidation will have no legal significance.

NOTE! Other legal entities do not have the right to inherit the obligations, as well as the rights of the liquidated one (Clause 1, Article 61 of the Civil Code of the Russian Federation).

The liquidation process is considered completed when a record of it appears in the Unified State Register of Legal Entities.

Final settlements with all persons related to the liquidated enterprise must be made before the completion of the process, including the termination of employment contracts with each employee (clause 1 of Article 81 of the Labor Code of the Russian Federation).

"Letters of happiness"

Preparations for liquidation begin 2 months before the start date of the relevant commission. During this period, employees are awarded written notices that the company will cease to exist in 60 days (the exact date must be indicated) and the employee will be dismissed on this basis. All employees, including preferential categories who usually have “immunity” to dismissal, will receive such a written warning:

• on leave (regular, maternity or maternity leave);
• employees on sick leave;
• pregnant women;
• mothers of children under 3 years old;
• single mothers in whose care a child under 14 years of age (children with disabilities under 18);
• those who raise motherless children;
• minor workers.

Notice periods are reduced for termination fixed-term contracts: employees who do not intend to cooperate with the company for more than 2 months are warned at least three days in advance. Seasonal workers must be notified a week in advance (Article 292 of the Labor Code of the Russian Federation).

For each employee, you need to produce 2 documents: on one of them he must leave his visa confirming familiarization, the second is handed over to him.

IMPORTANT INFORMATION! If all employees of an organization whose staff exceeds 15 people are going to be fired, then the employer is obliged to notify the employment service about this (in writing, also 2 months in advance).

If an employee is on vacation or is sick, this document will be delivered to him by registered mail, notifying the employer that it has been delivered to the addressee. The same can be done if the dismissed person does not want to sign the acquaintance: this will protect against possible challenges to the legality of the dismissal. In this case, it is also legal to draw up an act of refusal to sign (it must be certified by two witnesses).

ATTENTION! The form of notification is not normatively fixed, so it can be arbitrary, the main thing is the presence of the employee’s full name and the date of the upcoming liquidation, also known as the date of dismissal.

After the dismissal of employees, the liquidation commission begins its work.

Leave before it's all over

If the employee who has received the notice desires to leave work early, the employer may accommodate him. With the written consent of the employee, the employer issues an order for early termination of the employment relationship. In this case, it is necessary to calculate and pay additional funds for compensation (it will be part of the average earnings corresponding to the days remaining until liquidation). This procedure is permitted by Article 180 of the Labor Code of the Russian Federation.

According to another article?

If employees for some reason do not want to link the end of cooperation with the liquidation of the company, they can choose another basis for this:

• at the request of the employee;
• by agreement of the parties;
• due to a change of job.

YOU SHOULD REMEMBER! Everyone else legitimate reasons do not give the dismissed person the right to receive severance pay.

Latest payments to the organization

Upon leaving the disappearing organization, the employee receives the usual dismissal payments (salary and compensation for time off work). vacation days), as well as severance pay for liquidation of the enterprise. You will have to calculate the average amount of earnings per month.

Seasonal workers will receive earnings for 14 days (Part 3 of Article 296 of the Labor Code of the Russian Federation), and upon termination of a fixed-term employment contract, payment of severance pay is not provided (Part 3 of Article 292 of the Labor Code of the Russian Federation).

IMPORTANT! Payment of this benefit will be received both by full-time employees for whom this work is their main job, and by those working part-time.

Support during the search for a new job

The former employer continues to pay the average salary to employees dismissed during liquidation until they find a new job, but no longer than two months after the completion of the liquidation.

If a dismissed employee is registered with the employment service within 14 days and is not employed within 3 months, he may be paid another average monthly salary (Part 2 of Article 178 of the Labor Code). At this point, the employer’s obligations to the employee cease completely and completely.

Financial support for the period of employment is not provided:

• those who worked part-time (since they remained employed elsewhere);
• adopted at seasonal work;
• conscripts (with an employment contract term of 2 months or less).

IMPORTANT INFORMATION! If the dismissed employee paid alimony from his salary (in accordance with Article 109 of the Family Code of the Russian Federation), then they will be withheld from the severance pay.

All final settlements are made on the day of dismissal, and if the employee was absent, then on the next day after the employee appears with a demand for payment (Article 140 of the Labor Code of the Russian Federation).

If something is done not according to protocol

It is better for the employer to adhere to all steps of the dismissal procedure, without neglecting documentary evidence and accuracy of wording. If an employee considers that he was fired illegally and applies to the court for reinstatement, errors and negligence in formalizing the termination of the employment contract can work against the entrepreneur. If the claim is satisfied, then by law it will be necessary to reinstate the dismissed person at work. And since the enterprise itself no longer exists by that time, the court will recognize the employee as dismissed, but will oblige the liquidation commission or the authority that decided to liquidate the enterprise to pay the victim an amount of compensation for forced absences.

Basic steps for an employer

So, let’s summarize the procedure for a manager planning to liquidate a company to terminate employment contracts with employees.

1. Notification to the employment service (in the case when 15 or more people are released from work).
2. Written notification to all persons working at the enterprise about their upcoming release after two months (indicate the exact date of this event).
3. Issuance of relevant orders.
4. Calculation and assignment of severance pay and other dismissal payments.
5. Making final payments to employees.
6. Entry into employees' work books about dismissal at the initiative of the employer in connection with the complete liquidation of a legal entity (with reference to clause 1 of Article 81 of the Labor Code of the Russian Federation).

Liquidation of an enterprise is a painful procedure, the result of which is the completion of the cycle of the organization’s existence, as a result, rights and obligations are curtailed. According to Art. 61 Civil Code, paragraph 1 - succession of the company’s powers by someone else is impossible. After the enterprise ceases to operate, creditors will not be able to count on the fulfillment of obligations. Any financial manipulations, this also applies to the presence of employees of the institution, must be completed during the liquidation itself.

Dismissal due to liquidation of the enterprise

During liquidation, literally all employees are fired. These include:

• pregnant women;
• employees on maternity leave;
• workers with minor children;
• employees on vacation and sick leave.

The procedure for the annulment of employment contracts is handled by the department of the liquidation commission, created specifically for these purposes. The process is divided into stages:

• Informing the social employment service about the upcoming release of workers from their positions.
• Preliminary notification according to a prepared sample about termination of contracts with employees.
• Drawing up an order based on the sample, signing it by all interested parties.
• Calculation and transfer of payments, due to employees according to the legislation of the Russian Federation in case of reduction in connection with liquidation.
• Issuance of work books by the employer.

Each stage of the liquidation registration procedure and the dismissal processes associated with it are strictly regulated by law and controlled by the relevant government bodies.

Payments upon dismissal due to liquidation of the enterprise

On the day of dismissal, funds are issued for the period of time worked and compensation for unfulfilled vacation. Leaving a job affects all employees, but all team members can rely on payment labor benefits, in proportion to average monthly earnings.

Seasonal workers receive two weeks' salary upon liquidation. Also, the average salary is reserved for the employee at the time of starting a new job, but this period should not exceed a two-month period; for more details, see Article 81 of the Labor Code of the Russian Federation. If a person who contacts the employment service is not employed for 2 months, then he may be assigned payments for the third calendar month, provided that he contacted the employment exchange employees in the first two weeks after the end of cooperation with the liquidated organization.

Employees of the Northern regions, or in areas with the appropriate status, can receive an average monthly salary for the 4th, 5th, 6th month after the liquidation of the enterprise, if they declare themselves on the stock exchange no later than a month after leaving.

How to draw up a dismissal order in connection with the liquidation of an enterprise - sample 2018

Two months before dismissal, the employee is given a sample notification of the impending closure of the enterprise against signature. After the expiration of the period, the employer has every reason to issue an appropriate order. A sample order is received in format No. T-8, certified by the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, or it is drawn up on a form accepted by the enterprise. The order informs the employee of the existing grounds for dismissal. Notification details are also indicated. The order is signed by the head of the liquidation commission.

How to fire the general director in connection with the liquidation of an enterprise?

The current legislation does not provide for a special procedure for the dismissal of a director managing a company during liquidation. Therefore, the boundaries of the end of his powers are unclear, and the decision is made by the founders or the liquidation commission. The closure of an LLC is accompanied by a meeting of the founders, where decisions are made on topical issues, options:

1. A commission of liquidators is approved, and the manager is relieved of his powers. Personnel issue with general director is decided on the day the commission begins its activities.
2. The general director is appointed as the liquidator.
3. The director does not cease to perform his functions until the moment the enterprise is removed from the register.

If the CEO sole founder, the procedure is simplified:

• Deciding to close.
• Commission approval. Most often, he becomes the head of the commission.
• Dismissal by order drawn up on the basis of an existing sample. All papers are signed by him personally.

Entry in the work book about dismissal due to liquidation of the enterprise

An entry about dismissal is entered into the work book on the day noted in the notice. If the entry is made earlier or later, the employee has the right to challenge the decision in court. On the day specified in the notice, based on the sample, an order to break is issued labor agreement. A notice of dismissal is made in the employee’s work book, indicating the reasons for termination of the contract. At the cash desk of the enterprise, the employee receives the final payment (Part IV, Article 84.1 of the Labor Code).

One of the legally established grounds for dismissing employees at the initiative of the employer is the termination of its activities, that is, the liquidation of the enterprise. It may be related to his insolvency or bankruptcy.

After making a decision to liquidate an enterprise, it is necessary to resolve many related organizational issues, including issues of terminating employment contracts with employees. At the same time, it is important to correctly fill out the necessary documents and pay the due compensation, respecting all the rights of employees.

Only if the liquidation actually takes place is the dismissal of employees legal. If, for example, an enterprise began this procedure, but did not complete it, having managed to dismiss employees, by a court decision they can again be reinstated in their previous positions.

Dismissal during liquidation does not contain any exceptions or special conditions in relation to especially protected categories of persons. In its process, minors, pregnant women, and single mothers can be fired; no special permission from other authorities is required.

With this type of dismissal, it is important to follow the correct sequence of actions - this will help avoid many negative consequences. Begins this procedure with notification to the relevant authorities.

Employment service

The first body that should be notified of the impending liquidation and dismissal of employees is the employment service. It is important to comply with the following requirements:

• notice period – at least two months before the planned liquidation;
• The notification form is free, it is drawn up in writing (a standard form can be found in the employment service departments);
• in the notification itself you must indicate basic information about each dismissed employee: his position, specialty, payment conditions, qualification requirements.

If, according to industry, territorial agreement or general rules, the dismissal of workers is considered massive, then the minimum notice period for the employment service increases to three months before the start of liquidation.

The fulfillment of this obligation is established by law; for its violation, administrative liability is applied in the form of a fine - from 3 to 5 thousand rubles. organizations and from 300 to 500 rubles - to officials.

Trade union body

The next structure that should receive notice of impending liquidation is the trade union. At the same time, the law establishes the obligation to notify him only if the dismissal is considered mass. The period, as in the previous situation, will be three months before the planned dismissal.

The rest of the requirements are the same - written form notifications and lack of a legally established template. Therefore, you can compose it arbitrarily or in accordance with the same standard form, which was also used for the employment service.

Notification to employees

Employees who are to be fired have the right to learn about this no later than two months before the event takes place. The beginning of this period is the delivery of notice of dismissal to the employee. At the same time, he can quit earlier, receiving monetary compensation for the remaining two months.

Confirmation that the employee has read the notice of dismissal will be his signature under this document. One copy of the notice remains with the employee, and the second must be kept in the organization. The form of the document is also arbitrary.

1. if an employee performs seasonal work, he must be notified a week before dismissal;
2. If the term of the employee’s employment contract is less than two months, then he must learn about the dismissal three calendar days in advance.

If an employee is absent from the workplace (for example, on vacation, a business trip or sick), he must still be called to work and also be given a notice against signature or sent a notice by registered mail with a list of attachments and a receipt. If these conditions are not met and there is no notification, the employee has the right to file a complaint against the employer in court.

If the employee himself refuses to sign the notice, then an act must be drawn up regarding this fact. This document will record the delivery of the notice and the employee’s disagreement with it, which must additionally be confirmed by the signatures of two witnesses. In this case, the countdown of the established two months begins from the date of drawing up this act.

Preparation of necessary documentation

The main document that is drawn up in this case is an order to terminate the employment contract. Its form () is approved by law, and it must be published after the established two-month period has expired after informing employees.

All employees of the enterprise must be familiarized with the order, as well as the notification, against signature. If someone cannot or refuses to do this, then an appropriate mark must be made on the document.

After the procedures with the order, you need to make certain entries in the workers’ work books. Their wording must exactly repeat the provisions of the Labor Code or the relevant law and contain a reference to the specific article-foundation, its part and paragraph.

The employee can pick up a work book completed in accordance with all the requirements and all due payments on his last working day, which is also the day of dismissal.

Payments due to employees

Mandatory payments upon dismissal from the employer include:

1. Salary accrued on general principles(that is, for the time actually worked).
2. Compensation for all days of unused vacation - both basic and additional, and this applies to each year of work.

This payment is calculated by multiplying the number of vacation days that the employee did not take off and his average earnings for one day. The opportunity to receive a full vacation (that is, lasting 28 days) appears for employees only after 5.5 months of the working year, in which case the compensation will also be full. Under other conditions, the amount will be proportional to the number of months worked.

If during the current year an employee has used his right to leave, then he is not entitled to compensation.

1. Severance pay– its size is equal to the employee’s average monthly earnings. The purpose of this payment is to provide the employee with the opportunity for new employment, and it occurs regardless of whether he has found another job or not.
2. For the period of subsequent employment, the employee must receive two average monthly earnings.
3. In case early dismissal Additional compensation is also provided for all days remaining before the expiration date.
4. If an employee is unable to find a job through the employment center within two weeks after dismissal (as shown in the relevant certificate), then he is entitled to another month’s salary for work.

In the latter case, pensioners may be an exception - since their social protection from the state is already ensured through the payment of a pension, they should not be registered with the employment center. However, if this happened, and this body issued a certificate of unemployment, the company will be required to pay former employee pensioner's third month's salary.

Established methods calculations of severance pay can be changed (but only upward) by the provisions of labor or collective agreements of a particular enterprise.

Taxation

When calculating income tax, the employer has the right to include compensation payments to employees as wage expenses. In addition, these payments are exempt from the following taxes:

• from income tax (that is, personal income tax);
• from insurance premiums against industrial accidents and occupational diseases;
• from contributions to pension insurance.

For delays in all due payments, the employer will also be charged an additional penalty - for each day of late payment, interest will be charged on the amount of the debt (at the established refinancing rate). These payments will no longer be considered labor costs, but they will also be exempt from all of the above taxes.

Other payments

If at the time of liquidation or within a month after it an employee falls ill, then he will receive temporary disability benefits not at his place of work, but at the Social Insurance Fund. Its payment will occur within 10 days from the date of provision of all necessary documents(applications, sick leave, certificates of employment and documents on insurance experience).

Within a year after dismissal due to the liquidation of the enterprise, the former employee has the right to receive maternity benefits. To do this, she needs to be registered with the employment center, and within 10 days from the date of submission of documents, social security authorities must pay benefits. Its size is established by law for each year, and in 2015, taking into account indexation, it is 543 rubles.