Who is entitled to severance pay? Dismissal of an employee during layoff. This point is indicated in the legislation

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 a 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.

Legality of termination labor relations 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. IN work book a record of dismissal is made 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 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?

  1. Employees dismissed due to the liquidation of the enterprise
  2. Employees who have been reduced in staff or number of enterprises
  3. An employee called up for military or alternative service
  4. An employee taking the place of a previously dismissed employee who has been reinstated by a court or labor inspectorate
  5. An employee who refuses to be transferred to another location due to the employer’s relocation
  6. 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
  7. An employee who is completely unable to work due to health reasons
  8. To the employee, if he refuses significant changes working conditions
  9. 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
  10. To the manager, his deputies and the chief accountant removed from their positions by the new owners of the enterprise
  11. 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:
  12. A court decision according to which a person does not have the right to hold certain positions;
  13. Lack of special education;
  14. 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)
  • in case of unsuccessful completion of the probationary period (Part 1 of 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 in the next two weeks after the day of dismissal there are also holidays, then they are also subtracted.

Severance pay = 550.46 * 10 = 5504.60 rubles

Taxation of severance pay personal income tax

Severance pay relates to income individuals, 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.

Payment after the dismissal of an employee is carried out as follows: to all dismissed general rule Salary is paid for the last month worked.

Upon dismissal, it is calculated as usual, including all allowances, coefficients, and bonuses. Failure to accrue one of the standard points is grounds for contacting the labor inspectorate;

  • compensation for the remaining days of vacation;
  • as well as all arrears of payments not disputed in court.

A “redundant worker” has the right to count on an additional payment from the employer - severance pay in the amount of the salary, financial assistance before official employment.

The maximum period of such salary – 6 months – is provided for employees who worked in difficult conditions, for example, in the Far North. For all others, payments after layoffs are made for 3 months.

Compensation for the first month

On the day of full payment, the laid-off employee also receives severance pay for the first month of unemployment.

The benefit for the period of employment due to staff reduction is issued as if in advance (forward), but if official employment there is no need to return them within a month after dismissal.

This is an indisputable guarantee - compensation for the layoff and for the inconvenience caused by this fact.

Procedure for paying severance pay in case of layoff for the second month

Paying a second benefit upon redundancy is a very common occurrence. A laid-off employee who has not found a job 2 months after dismissal has the right to receive from the employer’s funds another payment for the second month in case of staff reduction in the amount of his SPM at this place. The Labor Code of the Russian Federation does not explain the procedure for paying benefits for the second month, which is why misunderstandings and disputes often arise. In particular, citizens are interested in the question of how to get money for the second month of layoff. Let's look at everything in order.

Redundancy benefits for the second month have a intended purpose - financial support for an unemployed person dismissed from the company. Accordingly, a person must have the right to payment of severance pay for the second month upon reduction and have it documented.

The simplest evidence in this case will be an “empty” work book. Those. one in which, after leaving a given company, there is no record of employment in another organization.

IMPORTANT! Sometimes an “empty” workday does not mean that a person does not have a job. There are frequent cases when another employer issues a new book or does not keep personnel records; or, for example, have not yet managed to make an entry. The latter can also happen due to the fault of an employee who got a job at the company and “played” the document.

The former employer cannot mobile check the employment of a laid-off employee, so situations where a working person receives a second payment upon layoff are not uncommon. There is no liability for such deception for those dismissed.

Every expense transaction of the company must be justified.

For a tax audit, a copy of the work record is not a justification for issuing large sums from the cash register.

Payment of redundancy benefits for the second month is carried out based on the written request of the former employee.

There is no unified form, so any option containing:

  1. Details of the parties in the header in the format “to whom - from whom”.
  2. Demand for payment of money.
  3. Indication of the reason for payment.
  4. Date, personal signature and transcript of the recipient.

Director of Tort LLC I.I. Petrov

From the former baker P.P. Ivanov, living ... (address), telephone,

I was laid off from the company on 02/01/16. Until now I have not found a job. I provide my work record as confirmation. I ask you to pay me compensation in the amount of average monthly earnings for the period from 03/01/16 to 03/31/16, provided for in Art. 178 Labor Code of the Russian Federation.

Ivanov P.P., personal painting, date

The application is sent to the HR department. The direct decision to issue money is made by the authorized person in this company financially responsible person: director, chief accountant, head of the personnel department, etc.

The application is stamped with an authorization visa in the format “to issue, prepare an order.” But how is severance pay paid in the case of a layoff for the second month? The answer is quite simple. Cash are issued by order of the employer, also drawn up in free form. Funds are transferred by cash order or payment order if the transfer is made through a bank.

We hope that in this paragraph you have found necessary information about when severance pay is paid in case of staff reduction for the second month, as well as to whom it is due.

Payment for the third month

Not everyone can extend the forced “leave” due to layoffs and receive benefits for the third month from the employer.

Reasons for this:

  • complicated procedure for confirming unemployment;
  • lack of a unified legislative basis for payment; the decision is unique each time.

Payment for the third month in case of staff reduction differs from the second one mainly in that the decision to give a person money from the employer’s funds is made by the employment authorities. Objective criteria remain in the background, because The SZN inspector independently assesses whether a person deserves benefits or not.

To begin with, in order to simply qualify for such payments after laying off an employee, you need to:

  1. When resigning, be sure to pick up your work book with the last entry “dismissed on the basis of clause 2, part 1, article 81 of the Labor Code of the Russian Federation,” and copies of the notice and layoff order certified by the employer.
  2. Within 14 days from the date of dismissal, register with the employment service by providing the above documents.
  3. Do not miss SZN events and meetings, respond to all offers, be able to justify your refusal of vacancies (if suitable ones are found).

By the way, registering with the employment authorities does not change anything when receiving payments for the second month. Refusal to provide the employer with a certificate of employment from the SZN will not be recognized as grounds for refusal to pay maintenance.

If a person has been registered in good faith for all three months, but a job has not been found for him, then, by personal decision of the SZN, the shortened worker is issued a certificate stating that he is still unemployed and has the right to receive the last third payment from the employer.

However, the legislator does not stipulate the timing of payment of severance pay in case of reduction for the third month.

The certificate is mandatory; the employer is subject to administrative liability for evading payment of severance pay for the third month upon layoff.

Who is entitled to severance pay?

Such benefits after reduction are due:


REFERENCE: The Labor Code of the Russian Federation in Article 178 establishes the right of the employer to establish increased amounts of payments when staffing is reduced. But not everyone can pay more. And not everyone wants it: increased amounts of compensation, unlike ordinary ones, are not exempt from paying unified social tax and personal income tax.

Payments beyond the statutory deadlines are made as follows:

  • at early dismissal– the employee is paid additional compensation for the period from the date of dismissal to 2 months of notice;
  • if a person gets a job, then the payment for the second month after the layoff is calculated proportionally for the days of this month when he did not work. The basis for calculation is the date of admission to another organization.

Calculation rules

As a rule, citizens are interested in the question of how to calculate severance pay if they are laid off for the second month? The answer is very simple: benefits and compensation are paid based on the employee’s salary.

According to the Regulations on the specifics of the procedure for calculating the SWP (Regulation of the Government of the Russian Federation No. 922), the average value is calculated as follows:

  • a person’s full earnings for 12 months are divided by the number of days actually worked for the same period - we get the average daily earnings;
  • Average daily earnings are multiplied by the number of days in the month for which the payment is made.

When calculating the FFP, the following are not taken into account:

Periods during which the employee did not work while maintaining his earnings. For example, the time of maternity leave or sick leave; days of forced downtime due to the fault of the employer, etc.

Accordingly, payments for these periods are not included in full earnings.

Payments not related to wages: subsidies for travel, accommodation, mobile communications etc.

Terms of payment of severance pay in case of reduction for the second month

Art. 178 of the Labor Code of the Russian Federation establishes the right of an employee to receive severance pay and maintenance before employment 3 months.

You just need to officially not work and bring an application for payment.

The statutory deadlines for payment of redundancy benefits for the second and third months are not established and, accordingly, are unlimited.

Art. 386 of the Labor Code of the Russian Federation establishes the period for an employee to protect his rights through a labor dispute commission, which can be extended for valid reasons.

Labor Code of the Russian Federation, Article 386. Deadline for applying to the labor dispute commission

An employee may appeal to the labor dispute commission within three months from the day he learned or should have learned about a violation of his rights.
If the established deadline is missed for valid reasons, the labor dispute commission may restore it and resolve the dispute on the merits.

The right to receive said compensation exists until it is exercised. Those. if an employee was laid off, and he did not work for two months, managed to register with the SZN and received a certificate from the inspector, then the employer owes him triple the SZN.

Regardless of further employment until the complete liquidation of the company, the employer is obliged to pay benefits. He can apply in a month or in 5 years.

This is the period for payment of average earnings for the second month in the event of a reduction established by current legislation.

The only limitation is that the application must be submitted to working hours companies. If the payment will be made from the cash register in cash, then you should apply on salary payment days.

We hope that in our article you found the necessary information about when benefits are paid for the second month during a layoff, as well as for the third

Work activity is often associated with the risk of loss of health. A person can become seriously ill for reasons independent of the conditions at the enterprise.

In any case, he is faced with a dilemma: quit or continue working.

In the first case, he may be accrued severance pay upon dismissal due to disability, if the documents are completed correctly.

Let's look at how to receive this payment in 2019.

In what cases is the benefit entitled?

Dependence of the accrual of benefits on the reason for dismissal

A sick person needs to carefully consider the management’s suggestions. Often, management strives to get rid of a disabled person, that is, they put pressure on him to write a statement “of his own free will.” This is not recommended.

Article 73 of the Labor Code states:

Art. 73 Labor Code of the Russian Federation

“If, in accordance with a medical report, an employee needs a temporary transfer to another job for a period of more than four months or permanent translation, then if he refuses the transfer or the employer does not have the corresponding work, the employment contract is terminated in accordance with paragraph 8 of part one of Article 77 of this Code.”

This means that the following reasons for termination of the contract will be considered independent of the will of the parties:

  1. Lack of space in the organization that is suitable for medical reasons.
  2. Refusal to transfer to another position.
  3. Conditions at the place of duty negatively affect the condition of the body (in some cases).

If all of the above circumstances are identified, the administration is obliged to accrue severance pay to the disabled person.

If an employee with health limitations initiates the severance of the employment relationship (the wording in the application is “at his own request”), then he is not entitled to benefits. This person will only receive compensation for unused vacation days.

Do you need information on this issue? and our lawyers will contact you shortly.

Dismissal of a disabled person of group 1

The administration is free to expel a disabled citizen from work on its own initiative. This person does not need to write a statement. You just need to provide documents about your disability.

For disabled people of group 1, severance pay is mandatory.

What documents to provide


In order to apply for a holiday, you must prove the fact of loss of ability to work. You need to bring the following documents to management:

  1. Certificate of disability, issued on an official form (approved by Decree of the Ministry of Health of the Russian Federation No. 41).
    • it must indicate the degree of disability established by the medical commission.
  2. Data on health restrictions by implementation certain works(issued at the hospital).
Termination of an employment contract must be formalized by order. This paper, among other things, records the order of the accounting department to pay benefits.

Design nuances

Based on the papers regarding loss of ability to work, the manager makes a decision, which must be expressed to the employee in writing:

  1. If a different place of service is offered, then the person needs to write opposite the likely positions: “I agree” or “I refuse.”
  2. If the citizen does not want to continue working, he writes a letter of resignation. It should indicate “for health reasons.”
  3. The personnel officer prepares a draft order, the basis for which is:
    • certificate of disability;
    • worker's statement.
The disabled person should be familiarized with the signed and registered order. This is done to prevent you from going to court with a complaint.

There is another option. According to Art. 73 Labor Code:

  1. The disabled person may be given time to recover. The period is limited to 4 months.
  2. At this time, the patient retains a place (the administration does not have the right to occupy it on a permanent basis).
  3. After the specified period has expired, the worker re-passes medical commission. If his health allows, he returns to service.
During the recovery period, the person is not paid a salary.

Exit compensation amount

The provision for the payment of severance pay is contained in Article 178 of the Labor Code. The categories of citizens who are eligible for it are indicated there.

Namely:

  1. Citizens who have lost their ability to work (group 1).
  2. Workers who were not satisfied with the offer of transfer to another place.
  3. People for whom the company cannot offer suitable work.

This accrual must correspond to the worker’s average earnings for a period of two weeks.

In addition, the law does not prohibit making other payments. They can be included in a collective or employment agreement. If there is such a provision in the document, then the disabled person will be credited with the appropriate amounts.

Additional compensation cannot be less than those defined in the Labor Code.

Calculation method

A citizen can independently estimate how much money he is entitled to as a mandatory payment. To do this, you need to calculate your average daily earnings.

  1. All amounts received over the last 12 months (up to the day of dismissal) are taken (OA), with the exception of:
    • business trips;
    • payment of official sick leave;
    • material assistance.
  2. The exact number of days worked (DC) is calculated.
  3. The indicators are divided: OD / CD = SD. The result is the average daily income.
  4. The benefit amount is equal to: SD x 14 days.
Vacation and related payments are not included in the calculation.

Calculation example

Let’s say a citizen has been assigned disability group 2. There was no place at the enterprise suitable for health reasons. The administration had to fire him as not meeting the conditions. The date of receipt of the group certificate is 02/24/2017.

  1. Income is taken into account for the period: from 02/24/2016 to 02/23/1017. It is equal to: 259.2 thousand rubles.
  2. In total, during this time the citizen worked 216 days.
  3. Average daily earnings: 259.2 thousand rubles. / 216 days = 1.2 thousand rubles.
  4. Allowance: 1.2 thousand rubles. x 14 days = 16.8 thousand rubles.

The amount does not exceed three times the average monthly income, taxes are not calculated on it.

The described procedure does not apply to cases where disability was caused by the fault of the employer.

Subtleties of taxation and other deductions

Article 217 of the Tax Code states that this type payments are not subject to taxation. However, the rule is limited to a maximum amount:

  1. If the total amount of disability benefits exceeds three times the person's average monthly earnings, then taxes are calculated.
  2. They are taken from the amount exceeding the income limit.
In regions of the Far North (and equivalent regions), the threshold for limiting benefits has been increased. It is equal to six average monthly earnings of a worker.

Insurance premiums You are also not supposed to take severance compensation. This operation can be performed in the following cases:

  • personal desire of the citizen (executed in writing);
  • from an amount exceeding the limit norm (see above).
Alimony is withheld in accordance with the writ of execution from all income of the citizen. Severance compensation for disability is not exempt from this type of payment.

Dismissal due to disability

March 4, 2017, 21:11 March 3, 2019 13:49

An employee whose employment contract is terminated has the right to certain compensation. Among other payments, in some circumstances, he may be given severance pay. However, not everyone knows in what cases this amount is due. Questions may also arise regarding the calculation process itself. Knowing all the nuances of calculating payments will help you take advantage of your right to severance pay.

Features of the situation

Severance pay is a lump sum that an employer pays to an employee in the event of his dismissal. The grounds for payment are provided for by the Labor Code of the Russian Federation, as well as internal regulations of companies, collective or employment contracts.

Severance pay is not always paid, but only for certain reasons for dismissal.

The amount of payments also depends on this. A separate order for the release of funds is not required; an order is sufficient, which will record the appropriate grounds for terminating the employment contract.

Reasons for dismissal and amount of payment

The Labor Code of the Russian Federation obliges the employer to transfer severance pay if the contract with the employee is canceled for the following reasons:

  1. Liquidation of the organization.
  2. Reducing the number (that is, the list of employees) or staff (that is, the composition of positions) of employees of the enterprise.
  3. Conscription of an employee to military or alternative service.
  4. Reinstatement by court decision or labor inspection employee who previously performed this activity.
  5. Refusal to transfer to another location.
  6. Refusal to transfer to another job for medical reasons.
  7. Recognition of an employee as unable to continue to perform work activities due to his state of health. An official medical report is required.
  8. Failure to comply with legal requirements when signing an employment contract due to the fault of the employer. As a result, the possibility of working or moving to another job is excluded. This includes hiring individuals who:
    • by a court decision they were deprived of the opportunity to hold certain positions or perform specific activities;
    • cannot work for medical reasons;
    • do not have a document on education, and according to the law, special knowledge is required in the position they occupy;
    • were deprived of certain rights, expelled from the Russian Federation, dismissed from municipal or civil service;
    • by law do not have the right to engage in any type of labor activity.
  9. An employee’s refusal to continue working due to changes in working conditions.
  10. The dismissal of a manager is not his fault if the decision is made by the founders.
  11. Cancellation of employment contracts with the manager and chief accountant as a result of a change of owners.

Severance pay for staff reduction and liquidation of an enterprise is paid in the amount of average monthly earnings.

In addition, the dismissed employee during subsequent 2 months receives an average salary. When registering with the employment center, the payment period increases to 3 months. The average monthly salary is due to an employee who was fired due to violation of requirements when concluding a contract. The dismissed manager or chief accountant is paid in the amount 3 average monthly earnings. For other reasons for dismissal, the employee is transferred an amount corresponding to his 2-week average salary.

If an employee was hired by the organization for a period not exceeding 2 months, the amount of deduction is determined by the employment contract or internal regulations. The absence of this clause in the documents exempts the employer from the costs of benefits. Payment of severance pay is not carried out if the employee was dismissed for probationary period, at their own request, for violation of labor discipline.

Calculation of severance pay upon dismissal

Formula

The amount of severance pay is calculated as follows:

Allowance = SDZ * RD

SDZ– is the employee’s average daily salary, RD- this is the number of working days in the period of time that is paid by the organization. The average daily wage is the ratio of total earnings for the past year and the actual days worked in the same period of time. Calculated using the following formula:

Salary– this is earnings for the billing period (12 months) together with bonuses and remunerations, OD is the number of days worked.

When calculating the amount of severance pay, you should remember some nuances:

  • payment applies only to working days, holidays and weekends are not taken into account;
  • Social benefits (vacation pay, financial assistance, travel allowance, sick leave and others) are not taken into account;
  • if an employee leaves on the last day of the month, this month is included in the calculation period; for the rest of the time, the period up to the month of dismissal should be calculated;
  • The amount of the benefit is not affected by the type of remuneration. With salary, piecework, hourly and other systems, the calculation will be the same.

Severance pay is a guaranteed payment.

Regardless of whether the employee found a job immediately after dismissal, he has the right to receive the full amount due to him.

Example

Due to the difficult financial situation, layoffs took place at Ellada OJSC. Among other employees, I. E. Podushkina was fired on March 13, 2019. The woman’s salary was 25,000 rubles. On Podushkina’s last working day, she was supposed to receive wages for the days she worked in March, compensation for vacation and severance pay.

Since the employee worked for less than a full month, March is not included in the benefit calculation. First, you should establish Podushkina’s average daily earnings. For example, in 12 months she worked 240 days:

25,000 rubles * 12 months (billing period) = 300,000 rubles (full annual earnings)

300,000 rubles / 240 days = 1,250 rubles(average salary per day) In April 2019 22 working days.

Hence:

1,250 rubles * 22 days = 27,500 rubles. This is the amount of severance pay.

Taxation and insurance premiums

After all the calculations, it is necessary to decide whether Personal income tax day off benefits and are insurance premiums calculated on it?

Article 217 of the Tax Code of the Russian Federation states that “income” tax is not levied on the payment if it does not exceed 3 times the average salary. Otherwise, 13% is subtracted from the excess amount. For those who work in the Far North and similar regions, 6 times the average amount is not subject to tax. wages.

The management of an enterprise can pay benefits on personal initiative, the grounds for which are not provided for in the legislation (for example, issuing a certain amount for dismissal to a person who has worked for less than 2 months).

The Treasury Department and the Internal Revenue Service disagree on whether to tax such payments. Instructions from the Ministry of Finance require that personal income tax be deducted from any severance pay within the normal limits (that is, 3 times and 6 times the amount). The Federal Tax Service proposes to levy tax in full on this category of payments.

As for income tax, all expenses of the organization going towards payments to employees must be taken into account when establishing the collection base. This also includes the amount of severance pay. The main condition is that the payment must be secured by law or internal organizational regulations and agreements.

Severance pay listed under the Labor Code is exempt from insurance contributions.

The contribution is calculated only if:

  • the employer pays benefits on personal initiative;
  • the amount is greater than the limit specified by law (accrual is based on the amount of the excess).

Important aspects

Payment procedure

If an employee leaves due to liquidation of the enterprise or layoff, then the issuance of severance pay proceeds as follows:

  1. On the last day of work, the employee receives benefits for 1st month. Payment of this amount does not depend on whether the person finds a job in the future or not;
  2. Upon completion 1st month from the time of termination of the contract the company former employee no longer makes any payments;
  3. At the end 2nd month Average earnings for the period of employment are deducted. The amount is transferred provided that the employee has written an application and presented the employer with a work book in which there is no note about new job. For an employee who has found a new job in mid 2nd month, the payment is calculated in proportion to the time of unemployment;
  4. After 3rd month The average salary is paid to the employee in the following cases:
    • if he registered with the employment service no later than 2 weeks after dismissal;
    • if for 3 months the employment center was unable to find a job for him.
  5. After 4th, 5th, 6th months after the cancellation of the employment contract, the average salary is transferred to those who work in the Far North and equivalent areas. The unemployed must provide the former employer with an application, a work book without a note about the new job, and a conclusion from the employment center on maintaining average earnings.

Payment of benefits due to dismissal due to downsizing or liquidation of a company also depends on who the employer is - an enterprise or self employed. In the second case, benefits are issued only if such a clause was fixed in the employment contract. In other options, the employee receives nothing.

Dismissal of an employee due to disability occurs when he presents an official medical certificate.

After this, the employer takes further steps:

  • the employee is offered a position that corresponds to his disability group. If he refuses this option, he is dismissed at his own request, and benefits are not paid;
  • if the disability group does not allow one to continue working or the company does not have suitable work, the employee is fired with a payment in the amount of 2 weeks’ earnings.

In all other cases, full settlement with the employee, including the transfer of severance pay, occurs on the last working day.

Change in benefit amount

The amounts of severance pay and the grounds on which they are paid are regulated by the Labor Code of the Russian Federation. However, the employer, at his personal request, can change the amount of the benefit and designate special opportunities for payments. Such conditions are prescribed in the internal regulations of the enterprise, as well as in labor or collective agreements. Most often, the organization does not fix a specific value, but a range that includes the number of average monthly earnings or salaries of an employee (for example, a payment in the amount of 4 to 10 average earnings).

Payment of benefits and independent determination of its amount are usually negotiated upon dismissal by agreement of the parties.

The settlement with the employee occurs on his last working day. Receipt of the amount is possible only if the corresponding clause was provided for by the employer and recorded in writing. Thus, the amount of the benefit is regulated at the state level and at the organizational level.

Other payments

Upon termination of the employment contract, the employee, in addition to severance pay, receives other payments. On the last working day the following is transferred to him:

  1. Wages. Calculated based on the number of days worked in the current month. It includes allowances, bonuses, and additional payments, if provided for by the organization.
  2. Compensation for unused vacations. All days that the employee did not take “time off” according to the law are reimbursed, including over the past years. You can replace monetary compensation with vacation, which goes into subsequent dismissal. This requires an application from the employee and the consent of the employer.
  3. Compensation for early dismissal. An employee who is fired due to a reduction in the number of employees or the liquidation of a company must be notified of this in advance. 2 months. But there are cases when, with the consent of the employee, he is fired before the warning period has expired. In this case, additional compensation is paid. The amount of such compensation is determined based on the average monthly salary of the dismissed person. It is calculated in proportion to the time remaining until the end of the warning period.
  4. Other payments. Internal organizational acts, collective and labor agreements may provide additional compensation to a dismissed employee. Their list and amounts depend on the organization in which the person works.

Knowing the specifics of calculating severance pay will help both employees and employers. The dismissed employee will be confident that he has received all the payments due to him by law. The employer will fairly pay the work of the former subordinate, thereby retaining him good attitude and its reputation as a reliable and stable company.

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